See note 2 for required cash and investments disclosures.
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, 2024, is $1,118,627.
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:
Long-Term Debt
A description of long-term debt outstanding of the Successor Agency as of June 30, 2024, follows:
Cash and investments pooled with the City $ 15,672,078
Cash and investments with fiscal agent 1,670
$ 15,673,748
Balance at
July 01, 2023 Additions Deductions
Balance at
June 30, 2024
Deferred charge on refunding $ - 14,641,514 $ 1,124,996 $ 13,516,518 $ Balance at
July 01, 2023 Additions Repayments
Balance at
June 30, 2024
Due within
One year
Tax allocation bonds 161,120,000 $ - $ 13,255,000 $ 147,865,000 $ 13,355,000 $ City Loans 24,500,993 340,804 3,437,076 21,404,721 3,505,817 Unamortized premiums/discounts (175,735) - (10,839) (164,896) - Total $ 185,445,258 $ 340,804 $ 16,681,237 $ 169,104,825 $ 16,860,817 480 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
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 $20,280,000 was outstanding.
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, 2024, is $25,090,00 with an unamortized discount of $164,896.
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.
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, 2024 were $122,775,000. The principal and interest on the bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas.
Year Ending June 30, Principal Interest Total
2025 $ 1,510,000 $ 988,315 $ 2,500,479
2026 1,565,000 937,680 2,498,315
2027 1,620,000 882,845 2,502,680
2028 1,675,000 824,065 2,502,845
2029 1,730,000 761,188 2,499,065
2030-2034 9,755,000 2,680,838 12,447,634
2035-2039 7,175,000 545,550 9,552,966
2040 60,000 1,358 708,334
$ 25,090,000 $ 7,621,840 $ 35,212,318
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CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
Future debt service requirements on these bonds are as follows:
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, 2024, principal and capitalized interest due to the City of La Quinta was $21,404,721 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.
Estimated future loan payment requirements on the City loan are as follows:
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 $169,629,534 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 $20,192,466 and the debt service obligation on the bonds was $16,696,117.
Year Ending June 30, Principal Interest Total
2025 $ 11,845,000 $ 2,338,010 $ 14,195,638
2026 11,920,000 2,227,651 14,183,010
2027 12,060,000 2,072,532 14,147,650
2028 12,240,000 1,881,273 14,132,532
2029 12,450,000 1,652,389 14,121,273
2030-2034 57,340,000 3,902,601 70,359,057
2035 4,920,000 68,240 9,974,175
$ 122,775,000 $ 14,142,696 $ 151,113,335
Year Ending June 30, Principal Interest Total
2025 $ 3,505,817 $ - $ 3,505,817
2026 3,575,934 - 3,575,934
2027 3,647,452 - 3,647,452
2028 3,720,401 - 3,720,401
2029 3,720,401 - 3,720,401
2030 3,234,716 - 3,234,716
$ 21,404,721 $ - $ 21,404,721
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CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2024
NOTE 17: SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
Insurance
The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at June 30, 2024.
NOTE 18: SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through May 15, 2025, the date on which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2024, that required recognition or disclosure in these financial statements. 483 CLICK HERE to Return to Agenda
Required Supplementary Information
For the Year Ended June 30, 2024
City of La Quinta, California
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CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 71,630,000 $ 72,646,000 $ 76,894,958 $ 4,248,958 Licenses and Permits 2,701,300 2,521,300 2,820,613 119,313 Intergovernmental 178,000 178,000 523,573 345,573
Charges for services 1,153,200 963,200 1,494,422 341,222 Use of money and property 4,460,000 1,960,000 7,714,344 3,254,344 Fines and forfeitures 395,500 465,500 408,125 12,625
Miscellaneous 1,443,100 860,100 1,346,240 (96,860)
Total revenues 78,578,100 82,977,100 91,202,275 8,225,175
EXPENDITURES
Current:
General government
City council 317,900 322,900 318,008 4,892
City manager 1,588,360 1,588,360 1,118,331 470,029
City attorney 800,000 800,000 664,255 135,745
Human resources 651,800 701,300 498,620 202,680
City clerk 1,169,670 1,169,670 1,033,021 136,649
Finance 1,957,270 1,957,270 1,783,589 173,681
Central services 3,219,100 3,509,100 2,184,615 1,324,485 Public safety
Police 18,583,800 18,618,300 16,251,849 2,366,451
Fire 9,889,120 10,247,120 9,021,869 1,225,251
Community services
Community services administration 888,160 1,038,160 979,036 59,124 Wellness center operations 707,870 707,870 742,608 (34,738) Recreation program & special events 1,578,150 1,578,150 1,233,529 344,621 Parks and recreation 4,144,950 4,297,450 4,113,553 183,897 Marketing & community relations 1,814,660 1,864,660 1,850,681 13,979 Public buildings 1,715,750 1,795,750 1,670,208 125,542
Planning and development
Design & development administration 811,600 811,600 709,446 102,154 Planning 707,400 717,400 560,046 157,354
Building 1,398,700 1,523,700 1,521,521 2,179
Code compliance/animal control 1,713,340 1,720,340 1,546,678 173,662 Public safety administration 322,300 331,800 123,967 207,833 The Hub 1,341,700 1,341,700 1,246,385 95,315
Public works
Administration 821,900 821,900 686,076 135,824
Development services 532,900 532,900 429,434 103,466
Maintenance/operations - street 885,750 885,750 411,774 473,976 Engineering services 1,007,600 1,404,100 786,850 617,250 Capital Outlay 130,000 130,000 169,919 (39,919)
Debt service:
Principal - - 24,452 (24,452)
Total expenditures 58,699,750 60,417,250 51,680,320 8,736,930 Excess (deficiency) of revenues
over (under) expenditures 19,878,350 22,559,850 39,521,955 16,962,105
OTHER FINANCING SOURCES (USES)
Transfers out (14,159,000) (41,489,381) (15,763,243) 25,726,138 Debt issuance proceeds - - 49,487 49,487
Total other financing sources (uses) (14,159,000) (41,489,381) (15,713,756) 25,775,625 Net change in fund balances $ 5,719,350 $ (18,929,531) 23,808,199 $ 42,737,730 Fund balances (deficit)-beginning 185,977,508
Fund balances (deficit)-ending $ 209,785,707
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CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Housing Authority
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,486,500 1,366,500 $ 2,295,077 $ $ 808,577 Miscellaneous 151,000 101,000 149,395 (1,605)
Total revenues 1,467,500 1,637,500 2,444,472 806,972
EXPENDITURES
Current:
Community services 250,000 300,000 250,000 50,000
Planning and development 1,646,340 1,776,340 1,566,300 210,040 Capital outlay 4,174,192 200,000 3,625,185 549,007
Total expenditures 2,096,340 6,250,532 5,441,485 809,047 Excess (deficiency) of revenues
over (under) expenditures (628,840) (4,613,032) (2,997,013) 1,616,019
OTHER FINANCING SOURCES (USES)
Transfers in 1,387,009 - 1,387,009 -
Total other financing sources (uses) 1,387,009 - 1,387,009 - Net change in fund balances $ (628,840) $ (3,226,023) (1,610,004) $ 1,616,019 Fund balances (deficit)-beginning 26,365,834
Fund balances (deficit)-ending $ 24,755,830
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CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Disaster Recovery
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 15,000 15,000 $ 491,528 $ $ 476,528 Total revenues 15,000 15,000 491,528 476,528
Net change in fund balances $ 15,000 $ 15,000 491,528 $ 476,528 Fund balances (deficit)-beginning (50,178)
Fund balances (deficit)-ending $ 441,350
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CITY OF LA QUINTA, CALIFORNIA
Schedule of Proportationate Share of Net Pension Liability - Miscellaneous Plan As of June 30, for the Last Ten Fiscal Years
Proportionate Share Plan's Fiduciary
Proportion of the Proportionate of the Net Pension Net Position as a Reporting Date 1 Net Pension Share of Net Liability as a % of % of the Total as of June 30, Liability Pension Liability Covered Payroll Covered Payroll Pension Liability 2024 0.0216% $ 2,699,409 $ 6,682,312 40.4% 76.2%
2023 0.1173% 13,550,553 6,223,072 217.7% 76.7%
2022 0.1422% 7,691,773 6,238,425 123.3% 88.3%
2021 0.1333% 14,502,311 7,066,830 205.2% 75.1%
2020 0.1313% 13,458,200 6,669,204 201.8% 75.3%
2019 0.1287% 12,403,691 6,064,875 204.5% 75.3%
2018 0.1272% 12,612,523 5,739,416 219.8% 73.3%
2017 0.1257% 10,874,098 5,569,002 195.3% 74.1%
2016 0.1260% 8,651,290 5,480,758 157.8% 78.4%
2015 0.0976% 6,433,391 5,421,945 118.7% 79.8%
Notes to Schedule of Proportionate Share of the Net Pension Liability:
1 The proportions and proportionate share of the net pension liability are measured as of one year behind the reporting date. Refer to notes to basic financial statements.
Benefit Changes : None
Changes of Assumptions : None
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CITY OF LA QUINTA, CALIFORNIA
Schedules of Plan Contributions
As of June 30, for the Last Ten Fiscal Years 1
Fiscal Year Actuarially Actual Contribution Contribution as a Ending Determined Employer Deficiency Covered % of Covered June 30, Contribution Contributions (Excess) Payroll Payroll 2024 $ 1,570,587 $ 1,683,062 $ (112,475) $ 7,572,846 22.2% 2023 1,920,092 13,089,144 (11,169,052) 6,682,312 195.9% 2022 4,650,357 4,650,357 6,223,072 74.7%
2021 2,581,158 2,581,158 - 6,238,425 41.4%
2020 1,479,137 1,479,137 - 7,066,830 20.9%
2019 1,284,275 1,284,275 - 6,669,204 19.3%
2018 1,061,439 1,061,439 - 6,064,875 17.5%
2017 949,231 949,231 - 5,739,416 16.5%
2016 797,603 797,603 - 5,569,002 14.3%
2015 728,073 728,073 - 5,480,758 13.3%
Note to Schedule:
Valuation Date:
Methods and assumptions used to determine contribution rates:
Actuarial cost
Amortization m
Asset valuatio
Inflation
Salary increas
Payroll growth
Investment ra
Retirement ag
Mortality
2024 60,219 $ 56,838 $ 3,381 $ 7,777,068 $ 0.7%
2023 78,734 58,070 20,664 6,682,312 0.9%
2022 101,376 91,530 9,846 6,223,072 1.5%
2021 86,939 89,947 (3,008) 6,238,425 1.4%
2020 90,229 98,490 (8,261) 7,066,830 1.4%
2019 88,280 98,584 (10,304) 6,669,204 1.5%
2018 201,513 1,609,970 (1,408,457) 6,064,875 26.5%
Note to Schedule:
Actuarial Cost Me
Amortization Valu
Asset Valuation MFair Value
Inflation 2.30%
Payroll Growth
Investment Rate o5.50% per annum
Healthcare cost-tr
Retirement Age
Mortality
Single Employer OPEB Plan
Miscellaneous Cost-Sharing, Multiple-Employer Pension Plan June 30, 2022
Entry age normal
Level percentage of payroll, closed
Fair Value
2.50%
Varies by entry age and service
2.75%
6.9% net of pension investment and administrative expenses, including inflation.
The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.
The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and post-retirement mortality rates include 15 years of projected mortality improvement using the 90% scale MP 2016 published by the Society of Actuaries.
Based on CalPERS Experience Study and Review of Actuarial Assumptions published in November 2021 for Public Agency Miscellaneous and Police members.
Entry Age Normal
Level percent of
3.00% per annum, in aggregate
Assumed to start at 6.5% and gradually decrease each year to an ultimate rate of 3.73% in 2075 Based on assumptions for Public Agency Miscellaneous and Police members published in the 2021 CalPERS Experience Study.
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CITY OF LA QUINTA, CALIFORNIA
Schedule of Changes in Net OPEB Liability and Related Ratios As of June 30, for the Last Ten Fiscal Years 1
2024 2023 2022
Measurement Date 6/30/2023 6/30/2022 6/30/2021
TOTAL OPEB LIABILITY
Service cost $ 85,049 85,632 $ $ 87,732
Interest on total pension liability 107,396 80,987 102,210 Changes of benefit terms - - -
Changes of assumptions 26,883 - -
Difference between expected and actual experience (1,901) (623,785) (1,617) Benefit payments, including refunds of employee
contributions (58,070) (94,021) (89,947)
Net change in total OPEB liability 106,648 (498,478) 98,378 Total OPEB liability-beginning 1,913,989 1,415,511 1,815,611 Total OPEB liability-ending (a) 1,522,159 1,415,511 1,913,989
PLAN FIDUCIARY NET POSITION
Contributions-employer 94,021 58,070 89,947
Contributions-employee - - -
Net investment income (257,883) 63,830 336,983
Benefit payments, including refunds of employee
contributions (58,070) (94,021) (89,947)
Net plan to plan resource movement - - -
Administrative expense (518) (514) (624)
Other miscellaneous income/(expense) - - -
Net change in fiduciary net position 63,316 (258,401) 336,359 Plan fiduciary net position-beginning 2,051,400 1,792,999 1,715,041 Plan fiduciary net position-ending (b) 1,856,315 1,792,999 2,051,400 Net OPEB liability/(asset) (a) - (b) $ (334,156) $ (377,488) $ (137,411) Plan fiduciary net position as a percentage of the
total OPEB liability 122.0% 126.7% 107.2%
Covered payroll $ 6,223,072 6,682,312 $ $ 6,238,425
Plan net OPEB liability/(asset) as a percentage of
covered payroll -5.0% -6.1% -2.2%
Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only seven years are shown.
Benefit Changes : None
Changes of Assumptions : None
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2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 85,174 88,219 $ 93,438 $ 90,827 $
93,071 97,183 100,177 93,346
- - - -
(14,219) 44,464 (44,229) -
- 103,495 71,533 -
(98,584) (98,490) (86,570) (91,822)
65,442 234,871 134,349 92,351
1,515,298 1,580,740 1,380,949 1,288,598
1,580,740 1,815,611 1,515,298 1,380,949
98,584 98,490 1,609,970 -
- - - -
106,805 88,052 (1,680) -
(98,584) (98,490) (86,570) -
- - - -
(803) (327) (406) -
- - - -
106,478 87,249 1,521,314 -
1,521,314 1,627,792 - -
1,627,792 1,715,041 1,521,314 -
$ (47,052) 100,570 $ (6,016) $ 1,380,949 $
94.5% 103.0% 100.4% 0.0%
$ 6,669,204 7,066,830 $ 6,064,875 $ 5,603,428 $
1.4% -0.7% -0.1% 24.6%
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CITY OF LA QUINTA, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2024
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 is 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, 2024:
Budget Actual Variance
General Fund
Debt Service $ - $ 24,452 $ (24,452)
Wellness center operations 707,870 742,608 (34,738)
AB 939
Planning and Development 150,000 270,646 (120,646)
Measure A
Public Works - 7,806 (7,806)
Library Development
Debt Service 15,000 32,495 (17,495)
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Supplementary Information
For the Year Ended June 30, 2024
City of La Quinta, California
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City of La Quinta, California
Other Governmental Funds
For the Year Ended June 30, 2024
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 anti- gang 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. 495 CLICK HERE to Return to Agenda
City of La Quinta, California
Other Governmental Funds
For the Year Ended June 30, 2024
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.
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.
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CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments $ 12,310,074 3,254,798 $ 2,259 $ $ 619,464 Receivables:
Accounts - - - -
Taxes 260,922 - - -
Accrued interest 3,859 14,679 3 739
Due from other governments - 1,528,165 - -
Prepaid costs 500 - - -
Total assets $ 3,519,579 $ 13,853,418 $ 2,262 $ 620,203
LIABILITIES
Accounts payable 189,668 357,883 - 14,615
Accrued liabilities 3,766 19,913 - -
Due to other governments - - - -
Due to other funds - - - -
Total liabilities 377,796 193,434 - 14,615
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -
FUND BALANCES (DEFICITS)
Nonspendable 500 - - -
Restricted 13,659,484 3,141,783 2,262 605,588
Unassigned - - - -
Total fund balances (deficits) 3,141,783 13,659,984 2,262 605,588 Total liabilities, deferred inflows of resources,
and fund balances (deficits) $ 3,519,579 $ 13,853,418 $ 2,262 $ 620,203 Special Revenue Funds
State Gas Tax
Library and
Museum
Federal
Assistance SLESA
497 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ - 987,565 $ 57,731 $ $ 974,926
- - - -
- 19,993 - -
- 1,159 69 1,162
- - - -
- - - -
$ - 1,008,717 $ 57,800 $ 976,088 $
- 97,847 - 1,250
- 15,712 - -
- - - -
735,460 - - -
735,460 113,559 - 1,250
- - - -
- - - -
- - - -
- 895,158 57,800 974,838
(735,460) - - -
(735,460) 895,158 57,800 974,838
$ - 1,008,717 $ 57,800 $ 976,088 $
Special Revenue Funds
Art in Public
Places
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer
498 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 681,703 135,737 $ - $ $ 190,785
- - - -
- - - -
813 162 - 228
3,466 12,778 - 11,875
- - - -
$ 685,982 148,677 $ - $ 202,888 $
3,032 22,489 - 3,936
- - - -
- - - -
- - 60,267 16,482
3,032 22,489 60,267 20,418
- - - -
- - - -
- - - -
682,950 126,188 - 182,470
- - (60,267) -
682,950 126,188 (60,267) 182,470
$ 685,982 148,677 $ - $ 202,888 $
Special Revenue Funds
South Coast
Air Quality AB939 Housing Grant
Law
Enforcement
499 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 3,489,330 3,111,649 $ 104,609 $ $ 50,248
108,563 - - 190
- 351,688 - -
4,161 3,712 125 -
- - - -
- - - -
$ 3,602,054 3,467,049 $ 104,734 $ 50,438 $
7,561 - 1,574 43,841
- - - -
- - - -
- - - -
7,561 - 1,574 43,841
108,563 - - -
108,563 - - -
- - - -
3,485,930 3,467,049 103,160 6,597
- - - -
3,485,930 3,467,049 103,160 6,597
$ 3,602,054 3,467,049 $ 104,734 $ 50,438 $
Special Revenue Funds
AB 1379
Transportation
Uniform
Measure A Mitigation Fee
Economic
Development
500 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ 20,170 362,094 $ 1,863,388 $ $ 5,861,017
- - - -
- - - -
24 433 2,222 6,991
- - - -
- - - -
$ 20,194 362,527 $ 1,865,610 $ 5,868,008 $
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
20,194 362,527 1,865,610 5,868,008
- - - -
20,194 362,527 1,865,610 5,868,008
$ 20,194 362,527 $ 1,865,610 $ 5,868,008 $
Capital Projects Funds
Maintenance
Facilities DIF Infrastructure Civic Center Transportation 501 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
$ - 1,668,706 $ 1,106,241 $ $ 84,131
- - - -
- - - -
- 1,991 1,320 100
- - - -
- - - -
$ - 1,670,697 $ 1,107,561 $ 84,231 $
- - - -
- - - -
1,118,627 - - -
- - - -
1,118,627 - - -
- - - -
- - - -
- - - -
- 1,670,697 1,107,561 84,231
(1,118,627) - - -
(1,118,627) 1,670,697 1,107,561 84,231
$ - 1,670,697 $ 1,107,561 $ 84,231 $
Capital Projects Funds
Library
Development
Community
Center Street Facility
Parks and
Recreation
502 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2024
ASSETS
Cash and investments
Receivables:
Accounts
Taxes
Accrued interest
Due from other governments
Prepaid costs
Total assets
LIABILITIES
Accounts payable
Accrued liabilities
Due to other governments
Due to other funds
Total liabilities
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues
Total deferred inflows of resources
FUND BALANCES (DEFICITS)
Nonspendable
Restricted
Unassigned
Total fund balances (deficits)
Total liabilities, deferred inflows of resources,
and fund balances (deficits)
Total
Nonmajor
Funds
$ 638,527 7,923 $ 907 $ $ 37,583,982
- - - 108,753
- - - 632,603
762 11 - 44,725
- - - 1,556,284
- - - 500
$ 639,289 7,934 $ 907 $ 39,926,847 $
- - 907 744,603
- - - 39,391
- - - 1,118,627
- - - 812,209
- - 907 2,714,830
- - - 108,563
- - - 108,563
- - - 500
639,289 7,934 - 39,017,308
- - - (1,914,354)
639,289 7,934 - 37,103,454
$ 639,289 7,934 $ 907 $ 39,926,847 $
Debt Service
Funds
Financing
Park Facility Fire Facility Authority
Capital Projects Funds
503 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes $ - - $ - $ $ -
Assessments - - - -
Intergovernmental 3,835,414 2,024,451 371,978 186,159
Use of money and property 529,486 137,834 108 24,594
Developer fees - - - -
Miscellaneous 3,634 - - -
Total revenues 2,162,285 4,368,534 372,086 210,753
EXPENDITURES
Current:
General government - - - -
Public safety - - - 86,931
Community services - 1,866,679 - -
Planning and development - - - -
Public works 2,088,178 - 16,419 -
Capital Outlay - - - -
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 2,088,178 1,866,679 16,419 86,931
Excess (deficiency) of revenues
over (under) expenditures 74,107 2,501,855 355,667 123,822
OTHER FINANCING SOURCES (USES)
Transfers In - 1,250,000 - -
Transfers Out (389,578) (969,409) (355,559) -
Total other financing sources (uses) 280,591 (389,578) (355,559) - Net change in fund balances 354,698 2,112,277 108 123,822 Fund balances (deficit)-beginning 11,547,707 2,787,085 2,154 481,766 Fund balances (deficit)-ending $ 3,141,783 $ 13,659,984 $ 2,262 $ 605,588 Special Revenue Funds
State Gas Tax
Library and
Museum
Federal
Assistance SLESA
504 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
$ - - $ - $ $ -
- 988,238 - -
- - - -
- 44,125 2,660 43,373
- - - 131,312
- - - -
- 1,032,363 2,660 174,685
- - - -
- - - -
- - - 62,745
- - - -
- 2,691,283 - -
- - - 57,549
- - - -
- - - -
- 2,691,283 - 120,294
- (1,658,920) 2,660 54,391
- 2,000,000 2,000 50,000
- - - (913)
- 2,000,000 2,000 49,087
- 341,080 4,660 103,478
(735,460) 554,078 53,140 871,360
$ (735,460) 895,158 $ 57,800 $ 974,838 $
Special Revenue Funds
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer
Art in Public
Places
505 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
$ 71,595 - $ - $ $ -
- - - -
116,290 51,086 - 40,737
34,711 4,148 - 9,838
- - - -
- - - -
222,596 55,234 - 50,575
- - - -
- - - 13,886
- - - -
270,646 38,315 - -
- - - -
- - - -
- - - -
- - - -
270,646 38,315 - 13,886
(48,050) 16,919 - 36,689
- 23,049 - -
- - - (21,312)
- 23,049 - (21,312)
(48,050) 39,968 - 15,377
731,000 86,220 (60,267) 167,093
$ 682,950 126,188 $ (60,267) $ 182,470 $
Special Revenue Funds
South Coast
Air Quality AB939 Housing Grant
Law
Enforcement
506 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
$ - 1,959,770 $ - $ $ -
- - - -
- - 15,732 -
224,799 155,513 4,423 -
- - - -
- - - -
224,799 2,115,283 20,155 -
- - - -
- - - -
16,632 - - -
5,711 - 1,574 -
- 7,806 - -
- - - -
- - - -
- - - -
22,343 7,806 1,574 -
202,456 2,107,477 18,581 -
- - - -
- (2,754,523) - -
- (2,754,523) - -
202,456 (647,046) 18,581 -
3,283,474 4,114,095 84,579 6,597
$ 3,485,930 3,467,049 $ 103,160 $ 6,597 $
Special Revenue Funds
Measure A
Economic
Development AB 1379
Transportation
Uniform
Mitigation Fee
507 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
$ - - $ - $ - $
- - - -
- - - -
952 15,620 83,216 266,581
- 35,224 114,700 95,552
- - - -
952 50,844 197,916 362,133
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
952 50,844 197,916 362,133
- - - -
- - - (12,267)
- - - (12,267)
952 50,844 197,916 349,866
19,242 311,683 1,667,694 5,518,142
$ 20,194 362,527 $ 1,865,610 $ 5,868,008 $
Capital Projects Funds
Maintenance
Facilities DIF Infrastructure Civic Center Transportation 508 CLICK HERE to Return to Agenda
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
$ - - $ - $ $ -
- - - -
- - - -
- 81,561 48,991 3,970
32,495 257,597 78,250 -
- - - -
32,495 339,158 127,241 3,970
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
32,495 - - -
32,495 - - -
- 339,158 127,241 3,970
- - - -
- (277,670) - -
- (277,670) - -
- 61,488 127,241 3,970
(1,118,627) 1,609,209 980,320 80,261
$ (1,118,627) 1,670,697 $ 1,107,561 $ 84,231 $
Capital Projects Funds
Parks and
Recreation
Library
Development
Community
Center Street Facility
509
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Nonmajor Governmental Funds
For the Year Ended June 30, 2024
REVENUES
Taxes
Assessments
Intergovernmental
Use of money and property
Developer fees
Miscellaneous
Total revenues
EXPENDITURES
Current:
General government
Public safety
Community services
Planning and development
Public works
Capital Outlay
Debt service:
Principal
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 (deficit)-beginning
Fund balances (deficit)-ending
Total
Nonmajor
Funds
$ - - $ - $ $ 2,031,365
- - - 988,238
- - - 6,641,847
28,724 375 907 1,746,509
34,257 - - 779,387
- - - 3,634
375 62,981 12,190,980 907
- - 907 907
- - - 100,817
- - - 1,946,056
- - - 316,246
- - - 4,803,686
- - - 57,549
- - - -
- - - 32,495
- - 907 7,257,756
375 62,981 4,933,224 -
- - - 3,325,049
- - - (4,781,231)
- - - (1,456,182)
375 62,981 3,477,042 -
576,308 7,559 - 33,626,412
$ 639,289 7,934 $ - $ 37,103,454 $
Capital Projects Funds
Debt Service
Funds
Park Facility Fire Facility
Financing
Authority
510
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual State Gas Tax
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 1,987,900 1,948,600 $ 2,024,451 $ $ 36,551 Use of money and property 10,000 10,000 137,834 127,834 Total revenues 1,958,600 1,997,900 2,162,285 164,385
EXPENDITURES
Current:
Public works 1,885,000 2,935,000 2,088,178 846,822
Total expenditures 1,885,000 2,935,000 2,088,178 846,822 Excess (deficiency) of revenues
over (under) expenditures 73,600 (937,100) 74,107 1,011,207
OTHER FINANCING SOURCES (USES)
Transfers in 1,250,000 500,000 1,250,000 -
Transfers out (2,626,461) (917,400) (969,409) 1,657,052 Total other financing sources (uses) (417,400) (1,376,461) 280,591 1,657,052 Net change in fund balances $ (343,800) $ (2,313,561) 354,698 $ 2,668,259 Fund balances (deficit)-beginning 2,787,085
Fund balances (deficit)-ending $ 3,141,783
511
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Library and Museum
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 2,850,000 2,850,000 $ 3,835,414 $ $ 985,414 Use of money and property 70,000 70,000 529,486 459,486 Miscellaneous 2,000 2,000 3,634 1,634
Total revenues 2,922,000 2,922,000 4,368,534 1,446,534
EXPENDITURES
Current:
Community services 2,240,160 2,240,160 1,866,679 373,481 Total expenditures 2,240,160 2,240,160 1,866,679 373,481 Excess (deficiency) of revenues
over (under) expenditures 681,840 681,840 2,501,855 1,820,015
OTHER FINANCING SOURCES (USES)
Transfers out (2,694,323) - (389,578) 2,304,745
Total other financing sources (uses) (2,694,323) - (389,578) 2,304,745 Net change in fund balances $ 681,840 $ (2,012,483) 2,112,277 $ 4,124,760 Fund balances (deficit)-beginning 11,547,707
Fund balances (deficit)-ending $ 13,659,984
512
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Federal Assistance
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 375,259 156,000 $ 371,978 $ $ (3,281) Use of money and property - - 108 108
Total revenues 156,000 375,259 372,086 (3,173)
EXPENDITURES
Current:
Public works 20,000 20,000 16,419 3,581
Total expenditures 20,000 20,000 16,419 3,581
Excess (deficiency) of revenues
over (under) expenditures 136,000 355,259 355,667 408
OTHER FINANCING SOURCES (USES)
Transfers out (355,559) (136,300) (355,559) -
Total other financing sources (uses) (136,300) (355,559) (355,559) - Net change in fund balances $ (300) $ (300) 108 $ 408
Fund balances (deficit)-beginning 2,154
Fund balances (deficit)-ending $ 2,262
513
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual State Law Enforcement Services
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 160,000 100,000 $ 186,159 $ $ 26,159 Use of money and property 1,500 1,500 24,594 23,094
Total revenues 101,500 161,500 210,753 49,253
EXPENDITURES
Current:
Public safety 100,000 100,000 86,931 13,069
Total expenditures 100,000 100,000 86,931 13,069
Net change in fund balances $ 1,500 $ 61,500 123,822 $ 62,322 Fund balances (deficit)-beginning 481,766
Fund balances (deficit)-ending $ 605,588
514
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Lighting and Landscaping
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Assessments $ 989,000 989,000 $ 988,238 $ $ (762)
Use of money and property 3,000 3,000 44,125 41,125
Total revenues 992,000 992,000 1,032,363 40,363
EXPENDITURES
Current:
Public works 3,186,915 3,353,915 2,691,283 662,632
Total expenditures 3,186,915 3,353,915 2,691,283 662,632 Excess (deficiency) of revenues
over (under) expenditures (2,194,915) (2,361,915) (1,658,920) 702,995
OTHER FINANCING SOURCES (USES)
Transfers in 2,000,000 2,000,000 2,000,000 -
Total other financing sources (uses) 2,000,000 2,000,000 2,000,000 - Net change in fund balances $ (194,915) $ (361,915) 341,080 $ 702,995 Fund balances (deficit)-beginning 554,078
Fund balances (deficit)-ending $ 895,158
515
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Quimby
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
OTHER FINANCING SOURCES (USES)
Transfers out $ (445,176) - $ - $ $ 445,176
Total other financing sources (uses) (445,176) - 445,176 - Net change in fund balances $ (445,176) - $ 445,176 - $ Fund balances (deficit)-beginning (735,460)
Fund balances (deficit)-ending $ (735,460)
516
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual La Quinta Public Safety Officer
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 500 500 $ 2,660 $ $ 2,160
Total revenues 500 500 2,660 2,160
OTHER FINANCING SOURCES (USES)
Transfers in 2,000 2,000 2,000 -
Total other financing sources (uses) 2,000 2,000 2,000 - Net change in fund balances $ 2,500 $ 2,500 4,660 $ 2,160 Fund balances (deficit)-beginning 53,140
Fund balances (deficit)-ending $ 57,800
517
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Art in Public Places
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 4,000 4,000 $ 43,373 $ $ 39,373 Developer fees 100,000 100,000 131,312 31,312
Total revenues 104,000 104,000 174,685 70,685
EXPENDITURES
Current:
Community services 83,000 83,000 62,745 20,255
Capital outlay 150,000 150,000 57,549 92,451
Total expenditures 233,000 233,000 120,294 112,706
Excess (deficiency) of revenues
over (under) expenditures (129,000) (129,000) 54,391 183,391
OTHER FINANCING SOURCES (USES)
Transfers in 50,000 50,000 50,000 -
Transfers out (509,711) - (913) 508,798
Total other financing sources (uses) 50,000 (459,711) 49,087 508,798 Net change in fund balances $ (79,000) $ (588,711) 103,478 $ 692,189 Fund balances (deficit)-beginning 871,360
Fund balances (deficit)-ending $ 974,838
518
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual South Coast Air Quality
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 54,000 54,000 $ 51,086 $ $ (2,914)
Use of money and property 1,000 1,000 4,148 3,148
Total revenues 55,000 55,000 55,234 234
EXPENDITURES
Current:
Planning and development 54,000 39,000 38,315 685
Total expenditures 54,000 39,000 38,315 685
Excess (deficiency) of revenues
over (under) expenditures 1,000 16,000 16,919 919
OTHER FINANCING SOURCES (USES)
Transfers in 25,000 - 23,049 (1,951)
Total other financing sources (uses) - 25,000 23,049 (1,951) Net change in fund balances $ 1,000 $ 41,000 39,968 $ (1,032) Fund balances (deficit)-beginning 86,220
Fund balances (deficit)-ending $ 126,188
519
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual AB 939
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 65,000 65,000 $ 71,595 $ $ 6,595
Intergovernmental - - 116,290 116,290
Use of money and property 5,000 5,000 34,711 29,711
Total revenues 70,000 70,000 222,596 152,596
EXPENDITURES
Current:
Planning and development 150,000 150,000 270,646 (120,646) Total expenditures 150,000 150,000 270,646 (120,646)
Net change in fund balances $ (80,000) $ (80,000) (48,050) $ 31,950 Fund balances (deficit)-beginning 731,000
Fund balances (deficit)-ending $ 682,950
520
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Law Enforcement
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 17,000 17,000 $ 40,737 $ $ 23,737
Use of money and property 3,000 3,000 9,838 6,838
Total revenues 20,000 20,000 50,575 30,575
EXPENDITURES
Current:
Public safety 17,000 17,000 13,886 3,114
Total expenditures 17,000 17,000 13,886 3,114
Excess (deficiency) of revenues
over (under) expenditures 3,000 3,000 36,689 33,689
OTHER FINANCING SOURCES (USES)
Transfers out (41,687) - (21,312) 20,375
Total other financing sources (uses) (41,687) - (21,312) 20,375 Net change in fund balances $ 3,000 $ (38,687) 15,377 $ 54,064 Fund balances (deficit)-beginning 167,093
Fund balances (deficit)-ending $ 182,470
521
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Measure A
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Taxes $ 2,013,000 2,013,000 $ 1,959,770 $ $ (53,230)
Use of money and property 15,000 15,000 155,513 140,513 Total revenues 2,028,000 2,028,000 2,115,283 87,283
EXPENDITURES
Current:
Public works - - 7,806 (7,806)
Total expenditures - - 7,806 (7,806)
Excess (deficiency) of revenues
over (under) expenditures 2,028,000 2,028,000 2,107,477 79,477
OTHER FINANCING SOURCES (USES)
Transfers out (1,865,000) (4,810,319) (2,754,523) 2,055,796 Total other financing sources (uses) (1,865,000) (4,810,319) (2,754,523) 2,055,796 Net change in fund balances $ 163,000 $ (2,782,319) (647,046) $ 2,135,273 Fund balances (deficit)-beginning 4,114,095
Fund balances (deficit)-ending $ 3,467,049
522
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Economic Development
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 20,000 20,000 $ 224,799 $ $ 204,799 Total revenues 20,000 20,000 224,799 204,799
EXPENDITURES
Current:
Community services 20,000 20,000 16,632 3,368
Planning and development 11,500 11,500 5,711 5,789
Total expenditures 31,500 31,500 22,343 9,157
Net change in fund balances $ (11,500) $ (11,500) 202,456 $ 213,956 Fund balances (deficit)-beginning 3,283,474
Fund balances (deficit)-ending $ 3,485,930
523
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual AB 1379
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 20,000 20,000 $ 15,732 $ $ (4,268)
Use of money and property 500 500 4,423 3,923
Total revenues 20,500 20,500 20,155 (345)
EXPENDITURES
Current:
Planning and development 5,500 5,500 1,574 3,926
Total expenditures 5,500 5,500 1,574 3,926
Net change in fund balances $ 15,000 $ 15,000 18,581 $ 3,581 Fund balances (deficit)-beginning 84,579
Fund balances (deficit)-ending $ 103,160
524
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Capital Improvements
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Intergovernmental $ 40,608,349 3,000,000 $ 14,078,555 $ $ (26,529,794) Developer fees 114,766 - 100,044 (14,722)
Total revenues 3,000,000 40,723,115 14,178,599 (26,544,516)
EXPENDITURES
Current:
Public safety 2,557,678 - - 2,557,678
Capital outlay 17,950,700 83,309,195 24,630,204 58,678,991 Total expenditures 17,950,700 85,866,873 24,630,204 61,236,669 Excess (deficiency) of revenues
over (under) expenditures (14,950,700) (45,143,758) (10,451,605) 34,692,153
OTHER FINANCING SOURCES (USES)
Transfers in 14,950,700 49,965,557 14,366,766 (35,598,791) Total other financing sources (uses) 14,950,700 49,965,557 14,366,766 (35,598,791) Net change in fund balances $ 4,821,799 - $ 3,915,161 $ (906,638) Fund balances (deficit)-beginning (6,099,608)
Fund balances (deficit)-ending $ (2,184,447)
525
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Maintenance Facilities DIF
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,000 1,000 $ 15,620 $ $ 14,620 Developer fees 45,000 100,000 35,224 (9,776)
Total revenues 101,000 46,000 50,844 4,844
OTHER FINANCING SOURCES (USES)
Transfers out (180,000) (180,000) - 180,000
Total other financing sources (uses) (180,000) (180,000) 180,000 - Net change in fund balances $ (79,000) $ (134,000) 50,844 $ 184,844 Fund balances (deficit)-beginning 311,683
Fund balances (deficit)-ending $ 362,527
526
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Infrastructure
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 500 500 $ 952 $ $ 452
Total revenues 500 500 952 452
Net change in fund balances $ 500 $ 500 952 $ 452
Fund balances (deficit)-beginning 19,242
Fund balances (deficit)-ending $ 20,194
527
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Civic Center
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,500 1,500 $ 83,216 $ $ 81,716 Developer fees 140,000 500,000 114,700 (25,300)
Total revenues 501,500 141,500 197,916 56,416
OTHER FINANCING SOURCES (USES)
Transfers out (249,925) - - 249,925
Total other financing sources (uses) (249,925) - 249,925 - Net change in fund balances $ 501,500 $ (108,425) 197,916 $ 306,341 Fund balances (deficit)-beginning 1,667,694
Fund balances (deficit)-ending $ 1,865,610
528
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Transportation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 20,000 20,000 $ 266,581 $ $ 246,581 Developer fees 200,000 1,100,000 95,552 (104,448)
Total revenues 1,120,000 220,000 362,133 142,133
OTHER FINANCING SOURCES (USES)
Transfers out (1,269,775) (150,000) (12,267) 1,257,508
Total other financing sources (uses) (150,000) (1,269,775) (12,267) 1,257,508 Net change in fund balances $ 970,000 $ (1,049,775) 349,866 $ 1,399,641 Fund balances (deficit)-beginning 5,518,142
Fund balances (deficit)-ending $ 5,868,008
529
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Parks and Recreation
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,500 1,500 $ 81,561 $ $ 80,061 Developer fees 300,000 750,000 257,597 (42,403)
Total revenues 751,500 301,500 339,158 37,658
OTHER FINANCING SOURCES (USES)
Transfers out (1,121,285) (650,000) (277,670) 843,615
Total other financing sources (uses) (650,000) (1,121,285) (277,670) 843,615 Net change in fund balances $ 101,500 $ (819,785) 61,488 $ 881,273 Fund balances (deficit)-beginning 1,609,209
Fund balances (deficit)-ending $ 1,670,697
530
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Library Development
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Developer fees $ 40,000 100,000 $ 32,495 $ $ (7,505)
Total revenues 100,000 40,000 32,495 (7,505)
EXPENDITURES
Debt service:
Principal - - - -
Interest and fiscal charges 15,000 15,000 32,495 (17,495) Total expenditures 15,000 15,000 32,495 (17,495)
Net change in fund balances $ 85,000 $ 25,000 (25,000) - $ Fund balances (deficit)-beginning (1,118,627)
Fund balances (deficit)-ending $ (1,118,627)
531
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Community Center
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 2,500 2,500 $ 48,991 $ $ 46,491 Developer fees 100,000 250,000 78,250 (21,750)
Total revenues 252,500 102,500 127,241 24,741
OTHER FINANCING SOURCES (USES)
Transfers out (125,000) - - 125,000
Total other financing sources (uses) (125,000) - 125,000 - Net change in fund balances $ 252,500 $ (22,500) 127,241 $ 149,741 Fund balances (deficit)-beginning 980,320
Fund balances (deficit)-ending $ 1,107,561
532
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Street Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,000 1,000 $ 3,970 $ $ 2,970 Total revenues 1,000 1,000 3,970 2,970
Net change in fund balances $ 1,000 $ 1,000 3,970 $ 2,970 Fund balances (deficit)-beginning 80,261
Fund balances (deficit)-ending $ 84,231
533
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Park Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 100 100 $ 375 $ $ 275
Total revenues 100 100 375 275
Net change in fund balances $ 100 100 $ 375 $ 275
Fund balances (deficit)-beginning 7,559
Fund balances (deficit)-ending $ 7,934
534
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Fire Facility
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,500 1,500 $ 28,724 $ $ 27,224 Developer fees 150,000 40,000 34,257 (5,743)
Total revenues 151,500 41,500 62,981 21,481
Net change in fund balances $ 151,500 $ 41,500 62,981 $ 21,481 Fund balances (deficit)-beginning 576,308
Fund balances (deficit)-ending $ 639,289
535
CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget to Actual Financing Authority
For the Year Ended June 30, 2024
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES
Use of money and property $ 1,100 1,100 $ 907 $ $ (193) Total revenues 1,100 1,100 907 (193)
EXPENDITURES
Current:
General government 1,100 1,100 907 193
Total expenditures 1,100 1,100 907 193
Net change in fund balances $ - $ - - $ -
Fund balances (deficit)-beginning -
Fund balances (deficit)-ending $ -
536
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537
City of La Quinta, California
Internal Service Funds
For the Year Ended June 30, 2024
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. 538
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
Total Internal
Service
Funds
ASSETS
Current assets:
Cash and investments $ 5,350,294 $ 3,955,581 $ 3,844,536 $ 886,531 $ 14,036,942 Receivables:
Accrued interest 6,381 4,715 4,585 1,058 16,739
Prepaid costs 120,799 - - - 120,799
Total current assets 4,081,095 5,356,675 3,849,121 887,589 14,174,480 Noncurrent:
Capital assets, net 1,659,179 688,261 12,096,830 - 14,444,270 Total noncurrent assets 688,261 1,659,179 12,096,830 - 14,444,270 Total assets 7,015,854 4,769,356 15,945,951 887,589 28,618,750
LIABILITIES
Current liabilities:
Accounts payable 29,942 189,554 1,071,053 - 1,290,549
Accrued liabilities - 2,057 - - 2,057
Accrued interest 142 7,018 - - 7,160
Leases 38,288 - - - 38,288
Subscriptions 194,001 - - - 194,001
Total current liabilities 392,630 68,372 1,071,053 - 1,532,055 Noncurrent liabilities:
Leases 11,272 - - - 11,272
Subscriptions - 88,308 - - 88,308
Total noncurrent liabilities 88,308 11,272 - - 99,580
Total liabilities 79,644 480,938 1,071,053 1,631,635 -
NET POSITION
Net Investment in Capital Assets 405,952 1,609,619 12,096,830 - 14,112,401 Net Position, Unrestricted 3,882,466 5,326,591 2,778,068 887,589 12,874,714 Total net position $ 6,936,210 $ 4,288,418 $ 14,874,898 $ 887,589 $ 26,987,115 Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
539
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenses and
Changes in Net Position
Internal Service Funds
For the Year Ended June 30, 2024
Total Internal
Service
Funds
OPERATING REVENUES
Sales and service charges $ 3,086,333 1,560,485 $ 1,000,000 $ 1,361,230 $ $ 7,008,048 Total operating revenues 1,560,485 3,086,333 1,000,000 1,361,230 7,008,048
OPERATING EXPENSES
Administration and general 46,896 35,089 - 280,712 362,697 Contract services 746,292 - 417,199 827,828 1,991,319
Software and supplies 947,382 - - - 947,382
Fuel and oil - 119,877 - - 119,877
Maintenance and parts - 243,679 - - 243,679
Depreciation and amortization 477,564 522,457 605,913 - 1,605,934 Total operating expenses 921,102 2,218,134 1,023,112 1,108,540 5,270,888 Operating income (loss) 639,383 868,199 (23,112) 252,690 1,737,160
NONOPERATING REVENUES (EXPENSES)
Interest Revenue 158,676 220,550 177,615 22,308 579,149 Interest Expense (14,123) (1,586) - - (15,709)
Other Income - 4,272 - - 4,272
Gain (loss) on disposal of capital assets (16,504) - - - (16,504) Total nonoperating revenues (expenses) 206,732 144,553 177,615 22,308 551,208 Income (loss) before transfers 846,115 1,012,752 154,503 274,998 2,288,368 Transfers out - (350) - - (350)
Change in net position 845,765 1,012,752 154,503 274,998 2,288,018 Net position-beginning 3,275,666 6,090,445 14,720,395 612,591 24,699,097 Net position-ending $ 6,936,210 $ 4,288,418 $ 14,874,898 $ 887,589 $ 26,987,115 Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
540
CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2024
Totals
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from interfund charges $ 3,086,333 1,560,485 $ 1,000,000 $ 1,361,230 $ $ 7,008,048 Payments to suppliers and service providers (1,640,808) (381,849) 284,591 (1,108,403) (2,846,469) Net cash provided by (used for)
operating activities 1,178,636 1,445,525 1,284,591 252,827 4,161,579
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers to other funds - (350) - - (350)
Net cash provided by (used for)
noncapital financing activities (350) - - - (350)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (403,902) (252,321) (1,386,693) - (2,042,916) Principal paid on capital debt (213,365) - - - (213,365) Interest paid on capital debt (26,377) - - - (26,377)
Net cash provided by (used for)
capital and related financing activities (252,321) (643,644) (1,386,693) (2,282,658) -
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 156,616 217,895 176,370 21,792 572,673 Net cash provided by (used for)
investing activities 217,895 156,616 176,370 21,792 572,673 Net increase (decrease) in
cash and cash equivalents 1,143,860 958,497 74,268 274,619 2,451,244 Cash and cash equivalents-beginning 2,997,084 4,206,434 3,770,268 611,912 11,585,698 Cash and cash equivalents-ending $ 5,350,294 $ 3,955,581 $ 3,844,536 $ 886,531 $ 14,036,942
RECONCILIATION OF OPERATING INCOME (LOSS)
TO NET CASH PROVIDED BY (USED FOR)
OPERATING ACTIVITIES
Operating income (loss) $ 868,199 639,383 $ (23,112) $ 252,690 $ $ 1,737,160 Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:
Depreciation/amortization expense 522,457 477,564 605,913 - 1,605,934 (Increase) decrease in prepaid items 131,254 - - 1,002 132,256 Increase (decrease) in accounts payable 16,796 (31,910) 701,790 (865) 685,811 Increase (decrease) in accrued liabilities - 418 - - 418 Total adjustments 577,326 539,253 1,307,703 137 $ 2,424,419 Net cash provided by (used for)
operating activities $ 1,178,636 $ 1,445,525 $ 1,284,591 $ 252,827 $ 4,161,579 Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
541
Statistical Section
For the Year Ended June 30, 2024
City of La Quinta, California
542
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543
City of La Quinta, California
Statistical Section
For the Year Ended June 30, 2024
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. 128 Revenue Capacity
These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property taxes. 142 Debt Capacity
These schedules present information to help the reader assess the affordability of the City's current levels of understanding debt and the City's ability to use additional debt in the future. 152
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 159 other governments.
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. 162 Sources: Unless otherwise noted, the information in these schedules are derived from the annual comprehensive financial reports for the relevant year. 544
CITY OF LA QUINTA, CALIFORNIA
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Governmental Activities
Net investment in capital assets $ 516,499,682 523,495,389 $ 517,039,487 $ 510,913,594 $ $ 519,221,969 Restricted 61,148,731 62,472,221 38,824,860 39,204,789 44,815,499 Unrestricted 84,439,071 74,362,189 118,125,125 130,950,644 138,584,041 Total Governmental Activities Net Position 662,087,484 660,329,799 673,989,472 681,069,027 702,621,509 Business-Type Activities
Net investment in capital assets 43,898,784 44,118,111 43,836,868 43,585,880 43,375,536 Restricted - - - - -
Unrestricted (5,086,906) (4,892,647) (5,140,966) (5,203,212) 240,125 Total Business-Type Activities Net Position 38,811,878 39,225,464 38,695,902 38,382,668 43,615,661 Primary Government
Net investment in capital assets 560,398,466 567,613,500 560,876,355 554,499,474 562,597,505 Restricted 61,148,731 62,472,221 38,824,860 39,204,789 44,815,499 Unrestricted 79,352,165 69,469,542 112,984,159 125,747,432 138,824,166 Total Primary Government Net Position 700,899,362 699,555,263 712,685,374 719,451,695 746,237,170 Fiscal Year
Source: City of La Quinta
545
TABLE 1
2020 2021 2022 2023 2024
Governmental Activities:
$ 509,777,422 $ 519,203,177 $ 517,697,036 $ 532,627,757 $ 549,197,719 Net investment in capital assets 46,001,248 46,711,801 54,412,355 62,283,620 70,215,219 Restricted 142,418,499 162,887,430 190,618,323 220,277,110 241,361,988 Unrestricted 698,197,169 728,802,408 762,727,717 815,188,487 860,774,926 Total Governmental Activities Net Position Business-Type Activities:
39,712,955 42,717,914 42,491,762 42,242,526 42,863,554 Net investment in capital assets - - - - Restricted -
3,145,820 368,750 1,036,834 1,166,307 Unrestricted 1,365,595 42,858,775 43,086,664 43,528,596 43,408,833 44,229,149 Total Business-Type Activities Net Position Primary Government:
549,490,377 561,921,091 560,188,798 574,870,283 592,061,273 Net investment in capital assets 46,001,248 46,711,801 53,601,581 6 2,283,620 70,215,219 Restricted 145,564,319 163,256,180 192,465,934 221,443,417 242,727,583 Unrestricted 741,055,944 771,889,072 806,256,313 858,597,320 905,004,075 Total Primary Government Net Position Fiscal Year
546
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
Governmental activities:
General government $ 5,166,732 $ 5,645,004 $ 5,565,727 $ 8,869,174 $ 9,085,863 Public safety 21,636,149 22,067,603 23,378,824 22,508,088 23,164,976 Planning and development 2,212,013 3,359,732 2,882,321 4,352,134 5,913,321 Community services 5,992,362 6,214,098 6,584,268 9,231,268 6,202,084 Public works 18,116,732 12,157,245 10,927,160 15,580,975 4,430,519 Contribution to other agencies - - - - -
Interest on long-term debt 340,716 343,129 309,463 1,468,971 210,941 Total governmental activities expenditures 53,464,704 49,786,811 49,647,763 62,010,610 49,007,703 Business-type activities:
Golf course 4,373,586 5,053,360 3,965,644 4,318,463 4,558,922 Total business-type activities expenditures 5,053,360 4,373,586 3,965,644 4,318,463 4,558,922 54,160,397 58,518,064 53,613,407 66,329,073 53,566,625
Program Revenues
Governmental activities:
Charges for services:
General government 121,140 192,538 504,127 883,153 516,115 Public safety 1,655,421 1,378,704 341,368 367,848 376,249 Planning and development 489,589 467,053 564,327 724,499 636,683 Community services 307,869 386,824 453,098 442,656 479,542 Public works 1,197,069 1,134,630 741,703 1,054,902 1,119,816 Operating grants and contributions 16,829,107 12,213,338 6,187,803 4,259,916 5,623,509 Capital grants and contributions 3,536,444 1,076,145 3,316,153 4,455,060 5,462,395 Total governmental activities program revenues 24,136,639 16,849,232 12,108,579 12,188,034 14,214,310 Business-type activities:
Charges for services:
Golf course 3,561,857 3,621,495 3,446,340 3,567,718 3,773,396 Capital grants and contributions 2,872,122 - - - -
Total business-type activities program revenues 3,621,495 6,433,979 3,446,340 3,567,718 3,773,396 20,470,727 30,570,618 15,554,919 15,755,752 17,987,706
Net Revenues (Expenditures):
Governmental activities (32,937,579) (29,328,065) (37,539,184) (49,822,576) (34,793,394) Business-type activities (752,091) 1,380,619 (519,304) (750,745) (785,526) (33,689,670) (27,947,446) (38,058,488) (50,573,321) (35,578,920) Total Primary Government Expenditures
Total Primary Government Program Revenues
Total Net Revenues (Expenditures)
Fiscal Year
547
TABLE 2
2020 2021 2022 2023 2024
Expenditures:
Governmental activities:
$ 8,106,209 9,877,251 $ 9,733,224 $ 17,213,248 $ 10,727,413 $ General government 24,429,310 24,009,725 25,741,782 25,457,350 29,156,519 Public safety 6,508,522 5,845,836 4,716,745 3,146,264 8,432,348 Planning and development 6,958,234 11,362,950 8,439,863 9,550,001 13,647,971 Community services 11,438,197 32,248,031 14,985,480 14,043,797 10,982,293 Public works - - - - - Contribution to other agencies
42,081 98,049 11,914 25,504 48,204 Interest on long-term debt 57,482,553 83,441,842 63,629,008 69,436,164 72,994,748 Total governmental activities expenditures Business-type activities:
4,169,286 4,148,190 4,746,281 5,520,342 5,643,061 Golf course 4,169,286 4,148,190 4,746,281 5,520,342 5,643,061 Total business-type activities expenditures 61,651,839 87,590,032 68,375,289 74,956,506 78,637,809 Total Primary Government Expenditures Program Revenues:
Governmental activities:
Charges for services:
1,541,535 615,348 1,402,810 1,716,965 3,861,857 General government 770,760 367,277 648,914 555,423 988,238 Public safety
710,529 799,040 1,315,760 1,356,426 - Planning and development 178,554 366,896 137,769 185,979 - Community services
1,503,633 1,436,362 3,378,132 2,736,907 71,595 Public works 4,413,523 7,817,482 5,786,773 7,136,358 7,265,464 Operating grants and contributions 15,770,048 9,613,752 11,952,031 8,760,788 14,078,555 Capital grants and contributions 24,888,582 21,016,157 24,622,189 22,448,846 26,265,709 Total governmental activities program revenues Business-type activities:
Charges for services:
3,509,096 2,746,748 4,679,163 4,767,458 4,965,124 Golf course - - - - - Capital grants and contributions
3,509,096 2,746,748 4,679,163 4,767,458 4,965,124 Total business-type activities program revenues 28,397,678 23,762,905 29,301,352 27,216,304 31,230,833 Total Primary Government Program Revenues Net Revenues (Expenditures):
(32,593,971) (62,425,685) (39,006,040) (46,987,318) (46,729,039) Governmental activities (660,190) (1,401,442) (67,118) (752,884) (677,937) Business-type activities (33,254,161) (63,827,127) (39,073,158) (47,740,202) (47,406,976) Total Net Revenues (Expenditures) Fiscal Year
548
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Fiscal Year
General Revenues and Other Changes in Net Position:
Governmental activities:
Taxes:
Property taxes 8,776,491 8,798,296 15,521,335 15,887,015 16,423,843 Transient occupancy taxes 6,637,183 7,835,745 9,433,970 10,752,788 11,230,915 Sales tax 8,873,008 9,107,046 10,060,305 18,956,985 20,905,243 Franchise taxes 1,861,453 1,799,938 1,815,491 1,977,179 2,032,848 Business license taxes 306,087 334,465 365,451 345,187 418,707 Other taxes 530,336 516,964 585,333 718,472 713,237
Motor vehicle in lieu, unrestricted 3,486,367 3,651,549 3,813,213 3,941,348 4,086,536 Investment income 1,981,343 2,390,468 442,710 803,654 5,150,613 Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 296,346 376,193 460,614 649,566 394,347
Special Item (interfund loan payoff) - - - - (5,553,561) Extraordinary gain/loss on dissolution of RDA - - 7,344,050 3,624,121 993,148 Transfers (247,739) (115,400) (401,300) (434,000) (450,000) Total governmental activities 32,500,875 34,695,264 49,441,172 57,222,315 56,345,876 Business-type activities:
Investment income 2,043 4,282 2,028 3,511 14,958
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 915,164 218,823 - - 5,553,561
Transfers 247,739 115,400 401,300 434,000 450,000
Total business-type activities 1,164,946 338,505 403,328 437,511 6,018,519 Total Primary Government 33,665,821 35,033,769 49,844,500 57,659,826 62,364,395 Changes in Net Position
Governmental activities 3,172,810 1,757,685 11,901,988 7,399,739 21,552,482 Business-type activities 2,545,565 (413,586) (115,976) (313,234) 5,232,993 Total Primary Government 5,718,375 1,344,099 11,786,012 7,086,505 26,785,475 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 activities and 'miscellaneous' under business type activities. This is also discussed in the Notes to Basic Financial Statements section of the 2018/19 CAFR, Note 19: Special Item. 549
TABLE 2
2020 2021 2022 2023 2024
Fiscal Year
General Revenues and Other Changes in Net Position:
Governmental activities:
Taxes:
16,893,629 16,710,544 17,823,858 20,697,081 24,646,620 Property taxes 11,847,139 8,079,394 18,365,424 19,262,569 15,682,835 Transient occupancy taxes 23,323,549 19,136,015 28,204,906 28,888,079 29,601,430 Sales tax 2,055,505 1,996,593 2,240,468 2,375,729 2,419,887 Franchise taxes 383,551 378,744 446,745 489,738 395,593 Business license taxes 1,568,997 662,545 1,352,585 926,743 1,102,546 Other taxes 4,376,455 4,290,417 4,663,327 5,110,569 5,584,194 Motor vehicle in lieu, unrestricted 1,427,664 5,110,358 219,164 5,058,717 12,708,191 Investment income (5,727,183) (1,519,171) Net Increase (Decrease) of Investment Fair Value - - - - - - Gain (loss) on sale of capital assets
1,457,788 1,404,143 943,160 1,432,619 1,640,182 Miscellaneous - - - - - Special Item (interfund loan payoff)
739,933 867,792 609,515 Extraordinary gain/loss on dissolution of RDA (875,000) (635,200) (550,000) (600,000) (1,466,000) Transfers 63,199,210 58,001,345 68,591,969 82,122,673 92,315,478 Total governmental activities Business-type activities:
13,081 9,356 4,329 12,456 32,253 Investment income
(45,279) 20,665 Net Increase (Decrease) of Investment Fair Value - - - - - - Gain (loss) on sale of capital assets
- - - - - Miscellaneous
875,000 635,200 550,000 600,000 1,466,000 Transfers
888,081 644,556 509,050 633,121 1,498,253 Total business-type activities 64,087,291 58,645,901 69,101,019 82,755,794 93,813,731 Total Primary Government Changes in Net Position
(4,424,340) 30,605,239 29,585,150 35,135,355 45,586,439 Governmental activities (756,886) 227,891 441,932 (119,763) Business-type activities 820,316 (5,181,226) 30,833,130 30,027,082 35,015,592 46,406,755 Total Primary Government 550
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position - Governmental Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
General government $ 5,166,732 $ 5,645,004 $ 5,565,727 $ 8,869,174 $ 9,085,863 Public safety 21,636,149 22,067,603 23,378,824 22,508,088 23,164,976 Planning and development 2,212,013 3,359,732 2,882,321 4,352,134 5,913,321 Community services 5,992,362 6,214,098 6,584,268 9,231,268 6,202,084 Public works 18,116,732 12,157,245 10,927,160 15,580,975 4,430,519 Contribution to other agencies - - - - -
Interest on long-term debt 340,716 343,129 309,463 1,468,971 210,941 Total Governmental Activities Expenditures 53,464,704 49,786,811 49,647,763 62,010,610 49,007,703 Program Revenues
Charges for services:
General government 121,140 192,538 504,127 883,153 516,115 Public safety 1,655,421 1,378,704 341,368 367,848 376,249 Planning and development 489,589 467,053 564,327 724,499 636,683 Community services 307,869 386,824 453,098 442,656 479,542 Public works 1,197,069 1,134,630 741,703 1,054,902 1,119,816 Operating grants and contributions 16,829,107 12,213,338 6,187,803 4,259,916 5,623,509 Capital grants and contributions 3,536,444 1,076,145 3,316,153 4,455,060 5,462,395 24,136,639 16,849,232 12,108,579 12,188,034 14,214,310
Net Revenues (Expenditures) (29,328,065) (32,937,579) (37,539,184) (49,822,576) (34,793,394) General Revenues and Other Changes in Net Position
Taxes:
Property taxes 8,776,491 8,798,296 15,521,335 15,887,015 16,423,843 Transient occupancy taxes 6,637,183 7,835,745 9,433,970 10,752,788 11,230,915 Sales tax 8,873,008 9,107,046 10,060,305 18,956,985 20,905,243 Franchise tax 1,861,453 1,799,938 1,815,491 1,977,179 2,032,848 Business license taxes 306,087 334,465 365,451 345,187 418,707 Other tax 530,336 516,964 585,333 718,472 713,237
Motor vehicle in lieu, unrestricted 3,486,367 3,651,549 3,813,213 3,941,348 4,086,536 Investment income 1,981,343 2,390,468 442,710 803,654 5,150,613 Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - 376,193 460,614 649,566 394,347 Miscellaneous 296,346 - - - -
Special item (interfund loan payoff) (5,553,561)
Extraordinary gain/loss on dissolution of RDA - 7,344,050 - 3,624,121 993,148 Transfers (247,739) (115,400) (401,300) (434,000) (450,000) Total Governmental Activities 32,500,875 34,695,264 49,441,172 57,222,315 56,345,876 Changes in Net Position 3,172,810 1,757,685 11,901,988 7,399,739 21,552,482 Total Governmental Activities Program Revenues
Fiscal Year
Source: City of La Quinta
551
TABLE 3
2020 2021 2022 2023 2024
Expenditures:
$ 9,877,251 $ 8,106,209 $ 9,732,445 $ 17,213,248 $ 10,727,413 General government 24,009,725 24,429,310 25,741,782 25,457,350 29,156,519 Public safety 5,845,836 6,508,522 4,716,745 3,146,264 8,432,348 Planning and development 11,362,950 6,958,234 8,439,863 9,550,001 13,647,971 Community services 32,248,031 11,438,197 14,985,480 14,043,797 10,982,293 Public works - - - - Contribution to other agencies -
98,049 42,081 11,914 25,504 Interest on long-term debt 48,204 83,441,842 57,482,553 63,628,229 69,436,164 72,994,748 Total Governmental Activities Expenditures Program Revenues:
Charges for services:
615,348 1,541,535 1,402,810 1,716,965 3,861,857 General government 367,277 770,760 648,914 555,423 988,238 Public safety
799,040 710,529 1,315,760 1,356,426 Planning and development - 366,896 178,554 137,769 185,979 Community services -
1,436,362 1,503,633 3,378,132 2,736,907 71,595 Public works 7,817,482 4,413,523 5,786,773 7,136,358 7,265,464 Operating grants and contributions 9,613,752 15,770,048 11,952,031 8,760,788 14,078,555 Capital grants and contributions 21,016,157 24,888,582 24,622,189 22,448,846 26,265,709
Total Governmental Activities Program
Revenues
(62,425,685) (32,593,971) (39,006,040) (46,987,318) (46,729,039) Net Revenues (Expenditures) General Revenues and Other Changes in
Net Position:
Taxes:
16,893,629 16,710,544 17,823,858 20,697,081 24,646,620 Property taxes 11,847,139 8,079,394 18,365,424 19,262,569 15,682,835 Transient occupancy taxes 23,323,549 19,136,015 28,204,906 28,888,079 29,601,430 Sales tax 2,055,505 1,996,593 2,240,468 2,375,729 2,419,887 Franchise tax 383,551 378,744 446,745 489,738 395,593 Business license taxes 1,568,997 662,545 1,352,585 926,743 1,102,546 Other tax 4,376,455 4,290,417 4,663,327 5,110,569 5,584,194 Motor vehicle in lieu, unrestricted 1,427,664 5,110,358 219,164 5,058,717 12,708,191 Investment income (1,519,171) (5,727,183) - Net Increase (Decrease) of Investment Fair Value 1,457,788 1,404,143 942,381 - - Gain (loss) on sale of capital assets - - - 1,432,619 1,640,182 Miscellaneous
- - - - - Special item (interfund loan payoff)
739,933 867,792 609,515 - - Extraordinary gain/loss on dissolution of RDA (875,000) (635,200) (550,000) (600,000) (1,466,000) Transfers 63,199,210 58,001,345 68,591,190 82,122,673 92,315,478 Total Governmental Activities 30,605,239 (4,424,340) 29,585,150 35,135,355 45,586,439 Changes in Net Position Fiscal Year
552
CITY OF LA QUINTA, CALIFORNIA
Changes in Net Position - Business-type Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
2015 2016 2017 2018 2019
Expenses
Golf course $ 5,053,360 $ 4,373,586 $ 3,965,644 $ 4,318,463 $ 4,558,922 Total Business-Type Activities Expenditures 5,053,360 4,373,586 3,965,644 4,318,463 4,558,922 Program revenues
Charges for services:
Golf course 3,561,857 3,621,495 3,446,340 3,567,718 3,773,396 Capital grants and contributions 2,872,122 - - - -
6,433,979 3,621,495 3,446,340 3,567,718 3,773,396
Net Revenues (Expenditures) 1,380,619 (752,091) (519,304) (750,745) (785,526) General Revenues and Other Changes in Net Position
Investment income 2,043 4,282 2,028 3,511 14,958
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets - - - - -
Miscellaneous 915,164 218,823 - - 5,553,561
Transfers 247,739 115,400 401,300 434,000 450,000
Capital contributions - - - - -
Total Business-Type Activities 1,164,946 338,505 403,328 437,511 6,018,519 Changes in Net Position 2,545,565 (413,586) (115,976) (313,234) 5,232,993 Total Business-Type Activities Program Revenues
Fiscal Year
Source: City of La Quinta
553
TABLE 4
2020 2021 2022 2023 2024
Expenditures:
$ 4,148,190 $ 4,169,286 $ 4,746,281 $ 5,520,342 $ 5,643,061 Golf course 4,148,190 4,169,286 4,746,281 5,520,342 5,643,061 Total Business-Type Activities Expenditures Program revenues:
Charges for services:
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124 Golf course - - - - Capital grants and contributions -
2,746,748 3,509,096 4,679,163 4,767,458 4,965,124
(1,401,442) (660,190) (67,118) (752,884) Net Revenues (Expenditures) (677,937) General Revenues and Other Changes in Net Position:
9,356 13,081 4,329 12,456 Investment income 32,253
(45,279) 20,665 Net Increase (Decrease) of Investment Fair Value - - - - - Gain (loss) on sale of capital assets -
- - - - Miscellaneous -
635,200 875,000 550,000 600,000 1,466,000 Transfers
- - - - Capital contributions -
644,556 888,081 509,050 633,121 1,498,253 Total Business-Type Activities (756,886) 227,891 441,932 (119,763) Changes in Net Position 820,316 Total Business-Type Activities Program Revenues
Fiscal Year
554
CITY OF LA QUINTA, CALIFORNIA
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2015 2016 2017 2018 2019
General fund
Nonspendable:
Prepaid costs $ 15,653 $ 204,589 $ 10,578 $ 90,657 $ 37,182 Land held for resale 8,320,000 8,320,000 8,320,000 8,320,000 5,730,990 Advances to other funds 14,943,098 14,974,800 15,022,660 14,954,085 - Deposits 33,985 - - - -
Due from Other Governments 26,715,575 25,105,681 29,154,040 29,611,707 27,915,770 Restricted for:
Section 115 Trust (Note 11) 6,540,000
Committed:
Emergency Reserve(2) 15,576,000 15,372,600 16,534,000 - - Natural Disaster Reserve(2) 10,000,000 7,400,000
Economic Disaster Reserve(2) 11,000,000 8,140,000
Post retirement health benefits(3) 1,523,400 1,523,401 1,523,400 - - Capital Replacement Reserve(2) 2,302,000 1,727,390 - 5,000,000 5,000,000 Cash Flow Reserve(2) 3,894,000 3,843,150 4,134,000 5,000,000 5,000,000 Pension Trust(4) - - - 2,000,000 -
Carryovers 476,400 4,274,046 120,000 2,186,500 745,300
Assigned:
Public Safety (Note 14) - 9,371,699 - 9,754,327 9,864,841 Sales Tax Reserve (Note 14) - - - 5,169,970 7,721,975
Capital Projects (Note 14) - 6,322,570 - 4,996,815 11,853,162 Unassigned 13,837,312 13,822,012 16,949,526 19,199,506 16,228,627 Total general fund 86,808,564 98,565,571 107,462,473 121,823,567 117,637,847 All other governmental funds
Nonspendable:
Prepaid costs - 8,422 10,349 - 386
Restricted:
Planning and development projects 13,108,499 18,211,200 22,664,093 22,607,600 22,996,435 Public safety 301,843 189,988 83,506 342,919 1,391,721
Community services 10,711,704 9,872,124 10,040,222 10,016,652 13,775,710 Public works 1,129,697 1,250,827 1,546,505 2,033,627 2,667,401 Capital Projects 3,873,699 3,597,221 4,490,534 4,203,991 3,904,492 Unassigned (12,703,744) (11,655,344) (11,423,008) (11,347,062) (1,852,211) Total all other governmental funds 16,421,698 21,474,438 27,412,201 27,857,727 42,883,934 Total Governmental Funds 103,230,262 120,040,009 134,874,674 149,681,294 160,521,781 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 modified, 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 11. (4)In Fiscal Year 2018-19 the City opened a trust for Pension Benefits, and this reserve was deposited into the trust. See Note 12.
Source: City of La Quinta
555
TABLE 5
2020 2021 2022 2023 2024
General fund:
Nonspendable:
$ 14,065 $ 25,246 $ 46,990 $ 125,993 $ 170,577 Prepaid costs 5,403,652 5,403,652 5,403,652 5,403,652 5,403,652 Land held for resale - - - - Advances to other funds
- - - - Deposits -
26,069,742 24,070,622 21,915,347 19,600,793 17,123,777 Due from Other Governments Restricted for:
10,249,738 11,381,922 10,137,888 5,317,487 5,666,575 Section 115 Trust (Note 11) Committed:
- - - - - Emergency Reserve(2)
10,000,000 10,000,000 10,000,000 15,000,000 15,000,000 Natural Disaster Reserve(2) 11,000,000 6,800,000 11,000,000 13,000,000 13,000,000 Economic Disaster Reserve(2) - - - - - Post retirement health benefits(3)
10,000,000 6,540,000 10,000,000 12,000,000 12,000,000 Capital Replacement Reserve(2) 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 Cash Flow Reserve(2) - - - - Pension Trust(4)
1,209,870 1,778,800 1,209,100 2,600,009 900,000 Carryovers Assigned:
11,423,931 10,491,654 11,183,821 11,986,970 15,652,616 Public Safety (Note 14) 15,128,658 8,736,219 15,355,043 29,214,191 32,985,374 Sales Tax Reserve (Note 14) 13,431,089 13,155,144 30,761,847 22,623,372 21,666,520 Capital Projects (Note 14) 24,241,553 19,094,651 33,893,325 44,105,041 65,216,616 Unassigned 123,333,665 142,316,543 165,907,013 185,977,508 209,785,707 Total general fund All other governmental funds:
Nonspendable:
2,875 1,019 96,590 468 Prepaid costs 500
Restricted:
23,680,641 24,751,443 25,118,552 27,585,913 29,154,058 Planning and development projects 1,607,101 931,352 1,073,419 1,278,307 1,287,208 Public safety 14,376,472 12,813,788 13,159,532 15,711,786 14,634,322 Community services 3,208,072 5,196,324 7,353,021 7,535,519 7,512,849 Public works 3,128,962 3,018,894 6,897,057 9,794,607 11,626,051 Capital Projects (5,175,243) (3,182,262) (2,483,120) (8,064,140) (4,098,801) Unassigned 40,828,880 43,530,558 51,215,051 53,842,460 60,116,187 Total all other governmental funds 164,162,545 185,847,101 217,122,064 239,819,968 269,901,894 Total Governmental Funds Fiscal Year
556
CITY OF LA QUINTA, CALIFORNIA
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2015 2016 2017 2018 2019
Revenues
Taxes $ 28,057,989 26,678,471 $ 41,832,117 $ 44,931,250 $ $ 48,462,493 Assessments 944,050 940,221 953,699 950,541 961,633
Licenses and permits 1,161,820 1,356,978 1,118,911 1,394,820 1,555,026 Intergovernmental 14,960,676 15,702,943 4,870,334 12,555,259 14,075,980 Charges for services 1,332,541 1,341,438 1,021,336 1,279,864 1,170,825 Use of money and property 7,475,742 1,950,957 4,659,301 2,388,683 4,824,651 Contributions, fines, and forfeitures 28,459 1,956,452 348,345 375,390 375,491 Developer participation 1,441,075 2,803,681 1,042,568 1,534,628 2,231,471 Miscellaneous 992,282 580,843 289,047 1,196,057 2,425,675 Total Revenues 53,311,984 56,394,634 56,135,658 66,606,492 76,083,245 Expenditures
Current:
General government 5,050,425 5,267,024 5,845,197 7,737,111 10,129,408 Public safety 21,664,472 22,125,962 23,377,755 22,508,088 23,164,976 Planning and development 2,097,525 3,294,259 2,549,779 4,310,589 6,415,466 Community services 4,798,123 4,983,038 4,626,401 5,236,083 5,944,200 Public works 5,283,309 4,101,210 4,025,958 4,146,135 4,219,461 Capital projects 11,097,186 7,209,874 6,859,428 9,015,861 9,096,460 Debt service:
Principal retirement 594,383 632,615 651,625 666,988 650,000 Interest and fiscal charges 348,334 346,137 307,600 1,460,371 178,080 Total Expenditures 50,933,757 47,960,119 48,243,743 55,081,226 59,798,051 8,434,515 2,378,227 7,891,915 11,525,266 16,285,194
Other financing sources (uses):
Proceeds from sale of land - - - - -
Transfers in 6,420,538 12,037,331 21,503,514 7,432,340 12,942,596 Transfers out (6,614,349) (12,322,714) (21,904,814) (7,775,107) (13,826,890) Debt Issuance Proceeds(2) - - - -
Capital leases - 9,000 - -
Total Other Financing Sources (Uses) (276,383) (193,811) (401,300) (342,767) (884,294) Extraordinary gain/loss on dissolution of RDA - - 7,344,050 3,624,121 993,148 Special item (interfund loan payoff) - - - - (5,553,561) Net Change in Fund Balances $ 8,240,704 2,101,844 $ 14,834,665 $ 14,806,620 $ $ 10,840,487
2.2% 2.4% 2.5% 3.3% 2.0%
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. (2)Values are from accouting entries related to GASB 87 - Leases. 557
TABLE 6
2020 2021 2022 2023 2024
Revenues:
$ 53,493,786 44,881,038 $ 65,107,160 $ 67,267,115 $ 78,926,323 $ Taxes 957,017 984,435 969,257 981,315 Assessments 988,238
1,913,519 2,020,596 4,521,449 3,994,989 2,820,613 Licenses and permits 25,720,328 17,107,595 15,989,135 16,353,942 21,243,975 Intergovernmental 964,710 1,179,592 1,623,951 1,558,784 1,494,422 Charges for services 5,219,088 2,601,482 (3,545,192) 4,592,365 12,247,458 Use of money and property 665,193 779,606 657,589 563,494 Contributions, fines, and forfeitures 408,125 1,863,587 1,844,665 5,584,146 4,216,121 879,431 Developer participation 1,371,095 645,780 970,399 2,602,248 1,499,269 Miscellaneous 89,055,388 75,157,724 91,877,894 102,130,373 120,507,854 Total Revenues Expenditures
Current:
7,732,495 8,464,230 10,515,771 20,967,405 7,601,346 General government 24,429,310 24,009,725 25,741,782 25,457,350 25,374,535 Public safety 6,544,477 5,436,281 5,234,065 6,503,091 7,590,589 Planning and development 6,159,707 5,583,420 6,325,904 8,063,457 12,785,671 Community services 5,421,606 5,287,280 5,654,080 6,470,613 7,117,820 Public works 18,219,385 23,150,511 7,167,446 14,180,312 28,482,857 Capital projects Debt service:
- - 10,705 10,764 24,452 Principal retirement
15,133 28,868 11,914 25,504 32,495 Interest and fiscal charges 68,543,235 71,939,193 60,661,667 81,678,496 89,009,765 Total Expenditures 20,512,153 3,218,531 31,216,227 20,451,877 31,498,089
Other financing sources (uses):
- 1,219,485 - - Proceeds from sale of land -
10,781,267 16,467,409 6,131,440 10,079,550 19,078,824 Transfers in (11,568,281) (16,912,971) (6,681,440) (10,679,550) (20,544,474) Transfers out - - - - 49,487 Debt Issuance Proceeds(2)
- - - - Capital leases -
(445,562) 432,471 (550,000) (600,000) (1,416,163) Total Other Financing Sources (Uses) 867,792 739,933 609,515 - Extraordinary gain/loss on dissolution of RDA - - - - - Special item (interfund loan payoff) -
$ 3,640,761 $ 21,684,557 $ 31,275,742 $ 19,851,877 $ 30,081,926 Net Change in Fund Balances
0.06% 0.03% 0.06% 0.06% 0.09%
Debt Service as a Percentage of Noncapital
Expenditures (1)
Excess (Deficiency) of Revenues Over (Under)
Expenditures
Fiscal Year
558
CITY OF LA QUINTA, CALIFORNIA TABLE 7
Tax Revenue by Source
Last Ten Fiscal Years
Fiscal Year Property Tax(1)
Transient
Occupancy Tax Sales Tax Franchise Tax
Business
License Tax
Document
Transfer Tax Total
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 2023 20,697,081 19,262,569 28,888,079 2,375,729 489,738 926,743 72,639,939 2024 24,646,620 15,682,835 29,601,430 2,419,887 395,593 1,102,546 73,848,911 Notes:
(1) 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.
Source: City of La Quinta
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Tax Revenue by Source
Property Tax(1) Transient Occupancy Tax Sales Tax Franchise Tax Business License Tax Document Transfer Tax 559
CITY OF LA QUINTA, CALIFORNIA TABLE 8
Top 25 Bradley-Burns Sales Tax Producers
Current Year and Nine Years Ago
(in dollars)
Arco AM PM Service Stations
Best Buy Electronics/Appliance Stores
Circle K Service Stations
Cliffhouse Fine Dining Chevrolet Cadillac of La Quinta New Motor Vehicle Dealers Costco Discount Dept. Stores Circle K Service Stations
Floor & Décor Building Materials Cliffhouse Fine Dining G&M Oil Service Stations Costco Discount Dept. Stores
Genesis/Hyundai of La Quinta New Motor Vehicle Dealers G & M Oil Service Stations Home Depot Building Materials Hyundai of La Quinta New Motor Vehicle Dealers In N Out Burger Quick-Service Restaurants Home Depot Building Materials Kohl's Department Stores Kohl's Department Stores
La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers La Quinta Resort & Club Hotels-Liquor La Quinta Resort & Club Hotels/Motels Lowe's Building Materials Lowe's Building Materials Marshalls Family Apparel
Marshalls Family Apparel Ross Family Apparel
McDonald's Quick-Service Restaurants Stater Bros Grocery Stores PGA West Private Clubhouse Leisure/Entertainment Stein Mart Department Stores Ross Family Apparel Stuft Pizza Bar & Grill Casual Dining Target Discount Dept. Stores Target Discount Dept. Stores TJ Maxx Family Apparel Torre Nissan New Motor Vehicle Dealers Torre Nissan New Motor Vehicle Dealers Tower Mart Service Stations Tower Mart Service Stations USA Gas Service Stations
Ulta Beauty Specialty Stores Verizon Wireless Electronics/Appliance Stores Vons Grocery Stores Vintners Shell Station Service Stations Walmart Supercenter Discount Dept. Stores Walmart Supercenter Discount Dept. Stores
64.57% 69.39%
Service Stations
Home Furnishings
Fiscal Year 2014-15
Percent of Fiscal Year Total Paid by Top 25 Accounts: Percent of Fiscal Year Total Paid by Top 25 Accounts:
Fiscal Year 2023-24
Business Name Business Category (1) Business Name (1) Business Category Electronics/Appliance Stores
Arco AM/PM
Bed Bath & Beyond
Best Buy
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
$1
$1
$2
$2
$3
$3
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Combined Sales Tax Revenue
(in millions)
560
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561
CITY OF LA QUINTA, CALIFORNIA TABLE 9
Top 25 Measure G Sales Tax Producers
Current Year and Nine Years Ago
(in dollars)
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
Home Depot Building Materials
In N Out Burger Quick-Service Restaurants
Kohl's Department Stores
La Quinta Chevrolet & Cadillac New Motor Vehicle Dealers La Quinta Resort & Club Hotels/Motels
Lowe's Building Materials
Marshalls Family Apparel
Mathis Brothers Furniture Home Furnishings
One Source Distributors Electrical Equipment
PGA West Private Clubhouse Leisure/Entertainment
Ross Family Apparel
Target Discount Dept Stores
Tesla Motors New Motor Vehicle Dealers
TJ Maxx Family Apparel
Tower Mart Service Stations
Verizon Wireless Electronics/Appliance Stores
Walmart Supercenter Discount Dept. Stores
Percent of Fiscal Year Total Paid by Top 25 Accounts: 45.06% Measure G was passed in November 2016 and implemented on April 1, 2017. Ten-year is data not available.
Fiscal Year 2023-24 Fiscal Year 2014-15
Business Name (1) Business Category Business Name Business Category Notes:
(1) Firms are listed alphabetically. State law does not allow for the disclosure of the sales tax revenue amounts by account.
Source: HdL, Coren & Cone
562
CITY OF LA QUINTA, CALIFORNIA
Taxable Sales by Category (1)
Last Ten Calendar Years
(in thousands)
2014 2015 2016 2017 2018
$ 25,461 $ 25,115 $ 26,280 $ 31,822 $ 34,508
216,871 208,189 206,808 222,767 232,147
25,748 22,845 25,359 25,964 26,126
101,647 106,216 115,974 117,064 122,255
73,087 75,658 78,299 83,383 86,569
84,826 87,440 83,010 81,264 82,702
47,541 40,777 34,566 37,558 42,164
101,721 105,284 107,648 104,834 114,980
150,746 155,173 172,135 180,360 210,360
Total 827,648 826,697 850,079 885,016 951,811
Auto dealers and supplies
Service stations
Other retail stores
All other outlets
Calendar Year
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
26%
Food stores
3%
Eating and drinking places
12%
Building materials
9%
Auto dealers and supplies
10%
Service stations
6%
Other retail stores
13%
All other outlets
18%
Taxable Sales
Calendar Year 2012
563
TABLE 10
2019 2020 2021 2022 2023
$ 33,937 $ 24,929 $ 38,612 $ 39,992 $ 42,479
235,841 235,969 274,045 300,399 296,503
30,610 30,350 32,324 33,113 26,191
100,187 132,184 149,526 169,175 177,698 Eating and drinking places 111,231 89,036 128,048 135,282 131,189
78,189 85,401 105,011 100,165 93,349 Auto dealers and supplies 33,742 46,985 56,830 48,871 42,998
101,620 111,239 140,854 139,870 138,811
222,916 220,260 260,247 298,944 297,830
939,265 977,215 1,173,678 1,272,981 1,259,843 Total
Service stations
Other retail stores
All other outlets
Apparel stores
General merchandise
Food stores
Building materials
Calendar Year
Apparel stores
3%
General merchandise
24%
Food stores
3%
Eating and drinking
places
14%
Building materials
10%
Auto dealers and
supplies
7%
Service stations
4%
Other retail stores
11%
All other outlets
24%
Taxable Sales
Calendar Year 2021
564
CITY OF LA QUINTA, CALIFORNIA TABLE 11
Assessed Value of Taxable Property
Last Ten Fiscal Years
(in dollars)
Fiscal Year Ended
June 30, Residential Commercial Agriculture(4) Other (1) Unsecured
Property (2)
Home Owner
Exemption(5)
Taxable Assessed
Value
Direct Rate (3)
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 2023 14,665,975,863 823,683,645 65,165,909 1,047,386,146 110,581,331 (45,703,000) 16,667,089,894 1.0000 2024 15,365,946,120 1,096,916,675 69,306,718 1,558,864,221 155,766,114 (45,847,200) 18,200,952,648 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 adjus 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 y 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 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 ac 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 t 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
$17,000
$18,000
$19,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Taxable Assessed Value
(in millions)
565
CITY OF LA QUINTA, CALIFORNIA TABLE 12
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Direct Rates (1):
City of La Quinta 0.0760 0.0760 0.0760 0.0760 0.0646 0.0646 0.0646 0.0646 0.0646 0.06460 ERAF Share of La Quinta General Fund 0.0000 0.0000 0.0000 0.0000 0.0113 0.0113 0.0113 0.0113 0.0113 0.01133 Redevelopment Agency Project Area 1 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000 Redevelopment Agency Project Area 2 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000 County of Riverside 0.1958 0.1958 0.1958 0.1958 0.0978 0.0978 0.0978 0.0978 0.0978 0.09780 ERAF Share of County 0.0000 0.0000 0.0000 0.0000 0.0980 0.0980 0.0980 0.0980 0.0980 0.09798 County Free Library 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.0253 0.02530 County Structure Fire Protection 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.0544 0.05440 Coachella Valley Unified School District 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.4322 0.43220 Desert Sands Unified School 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.00000 Desert Community College District 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.0698 0.06980 Riverside County Office of Education 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.0380 0.03800 Riverside County Regional Park & Open Space 0.0039 0.0039 0.0040 0.0040 0.0040 0.0040 0.0040 0.0040 0.0040 0.00395 CV Public Cemetery 0.0031 0.0031 0.0031 0.0031 0.0032 0.0032 0.0032 0.0032 0.0032 0.00315 CV Mosquito & Vector Control 0.0127 0.0126 0.0126 0.0126 0.0126 0.0127 0.0127 0.0127 0.0127 0.01269 Desert Recreation District 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.0192 0.01920 CVWD State Water Project 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.0254 0.02540 CV Resource Conservation 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.0003 0.00033 CVWD Improvement District 1 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.01184 CVWD Storm Water Unit 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.0321 0.03210 Total Direct Rate (2) 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Tax Rate Area 020-005 020-005 020-160 020-160 020-160 020-160 020-160 020-160 020-160 020-160 Coachella Valley Unified School District 0.1492 0.1322 0.1660 0.1761 0.1495 0.1488 0.1455 0.1367 0.1345 0.1284 Desert Sands Unified School 0.1098 0.1092 0.0860 0.0725 0.0742 0.0738 0.0739 0.0750 0.0750 0.0750 Coachella Valley Water District 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1100 0.1100 0.1100 Desert Community College District 0.0233 0.0209 0.0204 0.0403 0.0398 0.0398 0.0395 0.0395 0.0395 0.0395 Total Overlapping Rate 0.3823 0.3622 0.3724 0.3889 0.3635 0.3624 0.3589 0.3611 0.3590 0.3529 Total Direct and Overlapping Rate 1.3823 1.3622 1.3724 1.3889 1.3635 1.3625 1.3589 1.3612 1.3590 1.3529 Overlapping Rates (3) :
City Non-Project Area
Notes:
(1) Direct rate from Tax Rate Area (TRA) 020-160 provided by HdL, Coren & Cone; data source Riverside County Assessor 2014/15-2023/24 Annual Tax Increment (Rate) Tables.
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 (2) 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.
(3) Overlapping rates are based upon a single tax rate area only.
Source: County of Riverside Auditor Controller's Office; HdL, Coren & Cone 566
CITY OF LA QUINTA, CALIFORNIA TABLE 13
Principal Property Taxpayers
Current Year and Nine Years Ago
(in dollars)
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 $ 221,831,750 1.22% $ - 0.00%
2 53,745,985 0.30% - 0.00%
3 52,820,577 0.29% 4 44,468,471 0.39%
4 48,102,924 0.26% - 0.00%
Mediterra La Quinta Owner LLC 5 38,340,153 0.21% - 0.00% East Of Madison LLC 6 37,418,978 0.21% 5 43,656,182 0.38% CM Wave Dev 7 36,879,108 0.20% - 0.00%
8 36,010,874 0.20% - 0.00%
9 33,751,092 0.19% 8 28,819,695 0.25%
10 33,298,920 0.18% - 0.00%
- - 1 151,380,164 1.33%
- 2 - 58,691,914 0.52%
- 3 - 45,242,598 0.40%
Coral Option I - 6 - 43,044,483 0.38%
Town and Country Partners - 7 - 30,170,000 0.27%
Iota Griffin LLC - 9 - 27,209,103 0.24%
Aventine Development - - 10 24,427,256 0.21%
Total $ 3.25% 497,109,866 592,200,361 4.37%
TD Desert Development LP
LQR Golf LLC
Fiscal Year 2014-15
Inland American La Quinta Pavilion
Fiscal Year 2023-24
HP LQ Investment LP
HJ CG Partners LLC
Hawthorn Il Propco
Walmart
KSL Desert Resort
Taxpayer
Milan LQ One XI LLC
SilverRock Phase I LLC
(1) Taxable valuations include secured and unsecured
Source:
HdL, Coren & Cone; Riverside County Assessor 2013/14 and 2022/23 Combined Tax Rolls and the SBE Non-Unitary Tax Roll (Preliminary) HP LQ Investment LP
HJ CG Partners LLC
Inland American La
Quinta Pavilion
Hawthorn Il Propco
Mediterra La Quinta
Owner LLC
East Of Madison LLC
CM Wave Dev
SilverRock Phase I LLC
Walmart
Milan LQ One XI LLC
Principal Property Tax Payers FY 2023-24
567
CITY OF LA QUINTA, CALIFORNIA TABLE 14
Property Tax Levies and Collections
Last Ten Fiscal Years
(in dollars)
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
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% 2023 7,925,552 7,845,743 98.99% 118,092 7,963,835 100.48% 2024 8,361,915 8,579,017 102.60% 161,667 8,740,684 104.53% 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 Auditor-Controller 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 Auditor-Controller (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
$9
2015 2016 2017 2018 2019 2020(4) 2021 2022 2023 2024
Property Tax Collections
(in millions)
568
CITY OF LA QUINTA, CALIFORNIA
Ratios of Outstanding Debt by Type (1)
Last Ten Fiscal Years
(in dollars)
2015 2016 2017 2018 2019
$ 103,869 $ 155,395 $ 530,163 $ 667,035 $ 757,971
668,933 649,698 628,448 - -
1,367,344 1,325,596 1,280,221 - -
Notes Payable- Eisenhower Drive Property - 2,250,000 - 1,125,000 - - - - - -
2,405,000 1,850,000 1,265,000 650,000 -
Total Governmental 4,545,146 3,980,689 5,953,832 2,442,035 757,971 Leases - - - - -
Total Business-Type Activities - - - - -
Total Primary Government 4,545,146 3,980,689 5,953,832 2,442,035 757,971 Population - State Department of Finance January 1 39,694 39,977 40,677 41,204 40,389 Number of Households 24,150 24,432 24,544 24,643 24,764 Median Household Income 97,526 99,157 104,749 107,447 117,802 Percentage of Personal Income 0.19% 0.16% 0.23% 0.09% 0.03% Debt Per Capita 115 100 146 59 19
Governmental Activities:
Leases
City Hall Lease Revenue Bonds
Fiscal Year Ended
Business-type Activities:
Subscription IT Liabilities
USDA Loan
Provident Savings Loan
Notes:
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
569
TABLE 15
2020 2021 2022 2023 2024
$ 761,790 $ 459,275 $ 184,727 $ 53,662 $ 91,795
- - - - -
- - - - -
- - - - - Notes Payable- Eisenhower Drive Property
- - - 495,674 282,309
- - - - -
761,790 459,275 184,727 549,336 374,104 Total Governmental - - 565,837 315,520 Leases 123,859
- - 565,837 315,520 123,859 Total Business-Type Activities 761,790 459,275 750,564 864,856 497,963 Total Primary Government 40,660 41,247 37,860 37,979 38,370 Population - State Department of Finance January 1 24,957 25,177 23,796 - 24,679 Number of Households
120,097 121,816 119,479 - 134,351 Median Household Income
0.00% 0.01% 0.03% 0.03% 0.02% Percentage of Personal Income - 11 20 23 13 Debt Per Capita
City Hall Lease Revenue Bonds
Governmental Activities:
Subscription IT Liabilities
Leases
USDA Loan
Provident Savings Loan
Fiscal Year Ended
Business-type Activities:
-
20 40
60 80
100
120
140
160
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
115
100
146
59 19
-
11 20 23
13 Debt Per Capita
570
CITY OF LA QUINTA, CALIFORNIA TABLE 16
Ratio of General Bonded Debt Outstanding
Last Ten Fiscal Years
(in dollars)
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
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% - -
2023 - - - 0.00% - -
2024 - - - 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.
Source: City of La Quinta
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
0.02% 0.02% 0.01% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% General Bonded Debt as a Percent of Assessed Value
571
CITY OF LA QUINTA, CALIFORNIA TABLE 17
Direct and Overlapping Debt
June 30, 2024
(in dollars)
Total Assessed Valuation (1) $ 18,246,799,848
Overlapping Debt (3)
16.53% $ 664,990,000 $ 109,936,147
51.16% 207,760,779 106,292,492
20.17% 349,520,000 70,487,698
88.91% 305,000 271,182
86.46% 510,000 440,921
287,428,440
4.60% 652,187,035 $ $ 29,994,082
4.60% 670,785,000 30,849,402
51.16% 34,227,380 17,511,070
20.17% 7,775,000 1,567,984
Desert Recreation District General Fund Obligations 26.94% 1,194,811 321,930 Total Overlapping General Fund Debt 80,244,468
Overlapping Tax Increment Debt
Successor Agencies 12.543% - 100% 432,955,065 263,624,455 Total Overlapping Tax Increment Debt
Total Gross Overlapping Debt 631,297,363
Less: Riverside County Supported Obligations -
Total Net Overlapping Debt 631,297,363
$ 374,104 374,104
374,104
$ 631,671,467
Estimated Share of
Overlapping Debt
Outstanding Debt
6/30/24
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
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
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. 572
CITY OF LA QUINTA, CALIFORNIA
Legal Debt Margin Information
Last Ten Fiscal Years
(in dollars)
2015 2016 2017 2018 2019
Assessed valuation (1) $ 11,930,906,878 11,369,346,292 $ 12,457,435,999 $ 12,867,519,997 $ 13,351,737,881 $ Conversion Percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation(2) 2,982,726,720 2,842,336,573 3,114,359,000 3,216,879,999 3,337,934,470 Debt limit percentage (2) 15% 15% 15% 15% 15%
Debt limit 447,409,008 426,350,486 467,153,850 482,532,000 500,690,171 - - - - -
Legal debt margin $ 426,350,486 $ 447,409,008 $ 467,153,850 $ 482,532,000 $ 500,690,171
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. 573
TABLE 18
2020 2021 2022 2023 2024
$ 13,980,319,465 14,359,765,558 $ 15,163,622,940 $ 16,667,089,894 $ 18,200,952,648 $ Assessed valuation (1) 25% 25% 25% 25% 25%
3,589,941,390 3,495,079,866 3,790,905,735 4,166,772,474 4,550,238,162 15% 15% 15% 15% 15% Debt limit percentage (2)
538,491,208 524,261,980 568,635,860 625,015,871 682,535,724 Debt limit Total net debt applicable to limit
- - - - - General obligation bonds (3)
$ 538,491,208 524,261,980 $ 568,635,860 $ 625,015,871 $ 682,535,724 $ 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
574
CITY OF LA QUINTA, CALIFORNIA TABLE 19
Pledged-Revenue Coverage (1)
Last Ten Fiscal Years
(in dollars)
Principal Interest
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 - - - - - -
2023 - - - - - -
2024 - - - - - -
.
Debt Service
Less Other
Debt
Payments
Net Lease
Revenue
Fiscal Year
Ended June 30,
Coverage
Ratio (3)
Local Agency Revenue Bonds (City Hall Project)
Lease
Revenue (2)
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) .
Source: City of La Quinta
575
CITY OF LA QUINTA, CALIFORNIA TABLE 20
Demographic and Economic Statistics
Last Ten Calendar Years
Sources 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 (3) 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 35.71 (1)(3) 39,240 39,769 40,065 40,217 40,389 40,660 41,247 37,860 37,979 38,370 (4) $97,526 $99,157 $104,749 $107,447 $117,802 $120,097 $121,816 $119,479 $130,398 $134,351 (1) 24,150 24,432 24,544 24,643 24,764 24,957 25,177 23,796 24,233 24,679 (1) 2.60 2.62 2.64 2.63 2.68 2.60 2.60 2.60 2.34 2.32
(3) $37,510 $37,846 $39,288 $39,999 $42,931 $46,248 $47,986 $52,632 $53,899 $57,910 (2) 17,483 18,033 18,617 18,917 19,142 19,267 19,083 19,850 19,942 20,133 (2) 16,675 17,175 17,533 18,000 18,308 17,800 17,483 18,892 19,175 19,150 (2) 4.62% 4.76% 5.82% 4.85% 4.36% 7.61% 8.44% 4.83% 3.85% 4.88% Median age (3) 45.1 45.3 45.7 46 46.4 47.1 47.9 48.6 49.6 51 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, as of 1/1/2024. 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 American FactFinder report Table S1901 when available (years 2017-2023). Otherwise, calculated using "Persons per Household" multiplied by "Per Capita Income".
24,150
24,432
24,544
24,643
24,764
24,957
25,177
23,796
24,233
24,679
17,000
19,500
22,000
24,500
27,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Number of Dwelling Units
0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% 9.00% 2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Unemployment Rate
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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
$70,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Per Capita Income and Unemployment
Per Capita Income Unemployment Rate
576
CITY OF LA QUINTA, CALIFORNIA TABLE 21
Principal Employers
Current Year and Nine Years Ago
Activity Category
Number of
Employees
Percent of
Total
Employment Rank
Number of
Employees
Percent of Total
Employment
Government 1 1000-4999 5.01-25.07% 1 1,400 8.43%
Golf Resort 1 1000-4999 5.01-25.07% 3 1,214 7.31%
Golf Resort 2 500-999 2.51-5.01% 2 1,233 7.43%
Retailer 3 250-499 1.25-2.50% 5 246 1.48%
Retailer 3 250-499 1.25-2.50% 4 360 2.17%
Healthcare 4 100-249 0.50-1.25%
Retailer 4 100-249 0.50-1.25% 6 181 1.09%
Retailer 4 100-249 0.50-1.25%
Retailer 4 100-249 0.50-1.25% 7 152 0.92%
Golf Resort 4 100-249 0.50-1.25%
Golf Resort 4 100-249 0.50-1.25% 8 128 0.77%
Retailer 4 100-249 0.50-1.25% 9 120 0.72%
Retailer 4 100-249 0.50-1.25%
Golf Resort 4 100-249 0.50-1.25%
Retailer 10 100 0.60%
Total employment listed 4,200-14,983 21.06-75.13% 5,276 31.78% Total City Employment - July 1 20,133 16,600
Fiscal Year 2014-15
Quarry at La Quinta
Employer
Fiscal Year 2022-23
La Quinta Resort
Eisenhower George & Julia Argyros Center
Wal-Mart Super Center
Rancho La Quinta
Stater Bros
Target
Von's
(1)Desert Sands Unified School District
Costco
(2)PGA West and Citrus Club
Tradition Golf Course
Lowe's
Home Depot
Kohl's
Notes:
For fiscal year 2022-23, the City has changed the formatting of employment reporting to reflect a category 'range' that businesses fall into, rather than an exact number. It was becoming increasingly difficult to obtain employment numbers from some local establishments as this is considered proprietary information. Additionally, this data format matches what is reported by the EDD and sourced from DataAxle. Reporting in this manner reflects the true seasonality of many of the jobs in our community, as employment at many of these firms is likely highest in the winter months when the population is at its peak.
(1)Desert Sands Unified employs approximately 4,000 people district-wide, of which the following locations are located in La Quinta: the District Administrative Offices, La Quinta High School, La Quinta Middle School, Benjamin Franklin Elementary, and Truman Elementary (2) PGA West and Citrus Club are accounted for as one entity and as such, their employment numbers are reported together; the combined entities account for 9 golf courses, 5 clubhouses, 2 private clubs, and multiple restaurants.
Source: Data Axle, LinkedIn, company websites, California EDD 577
CITY OF LA QUINTA, CALIFORNIA TABLE 22
Full-time City Employees
by Function
Last Ten Fiscal Years
2015 2016(1) 2017 2018 2019 2020 2021(2) 2022 2023 2024(3)
4.00 7.00 4.00 5.00 7.00 8.00 8.00 8.00 8.00 13.00
4.00 3.00 3.00 5.00 5.00 4.00 4.00 4.00 6.00 6.00
8.00 7.00 7.00 8.00 8.00 8.00 9.00 9.00 9.00 10.00
11.65 - - - - - - - - 9.00
- - - - - - - - - 10.00
- - - - - - - - - -
20.00 - - - - - - - - -
21.35 - - - - - 27.00 27.00 27.00 31.00
- 18.00 18.00 18.00 18.00 23.00 19.00 20.00 21.00 -
- 27.00 27.00 29.00 32.00 33.00 18.00 18.00 20.00 21.00 - 19.00 19.00 19.00 19.00 19.00 - - - -
Total 72.00 78.00 78.00 84.00 89.00 95.00 85.00 86.00 91.00 100.00 Facilities
Finance
Community Services
Design and Development
Community Resources
Planning and Development
Community Development
Public Works
City Manager Office
City Clerk
Function
Public Safety
Fiscal Year
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) 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.
(2) During 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. (3) During FY 2023-24, the Community Resources Division was split into Community Services and Public Safety, with Human Resources moving under the purview of the City Manager's office. -
10.00 20.00
30.00 40.00
50.00 60.00
70.00 80.00
90.00 100.00
2015 2016(1) 2017 2018 2019 2020 2021(2) 2022 2023 2024(3)
72.00 78.00 78.00
84.00 89.00
95.00 85.00 86.00
91.00 100.00
Total Full-Time City Employees
578
CITY OF LA QUINTA, CALIFORNIA TABLE 23
Operating Indicators
by Function
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020(3) 2021(3) 2022 2023 2024 Finance:
Number of Animal Licenses Processed (1) 1,374 - - - - - - - - - Number of Accounts Payable Checks Processed 3,833 4,153 3,835 3,621 3,879 3,855 2,998 3,014 3,196 2,902 Number of investment purchases 21 22 20 61 56 49 32 93 98 85 Par value of investments $ 137,594,669 128,990,447 $ 139,613,063 $ 150,117,079 $ 163,665,838 $ 170,194,404 $ 187,171,960 $ 223,319,336 $ 248,005,525 $ $ 280,479,484 Number of cleared checks 4,004 4,167 3,932 3,813 3,875 3,962 2,977 2,989 3,078 2,962 Number of bank wires, drafts, and EFTs(4) 54 41 44 64 68 57 412 504 568 569 City Clerk:
Contracts Processed 238 282 199 243 266 297 217 232 226 257 Documents Notarized 203 157 99 128 74 90 184 256 143 105 Documents Recorded with County 106 112 56 67 45 39 43 150 91 29 Subpoenas and Claims Processed 37 10 8 12 18 15 15 18 27 25 Records Requests Fulfilled and Recorded 580 518 743 572 602 633 847 1,205 1,201 1,061 Pages of Electronic Documents Archived(1) 164,847 233,182 214,384 593,991 970,894 753,291 190,113 176,426 131,141 179,239 Public Works:
Encroachment permits issued 127 54 123 121 140 121 138 196 163 150 Request for services (1) 1261 3,440 3,207 2,652 2,194 1,938 2,041 1,732 2,983 3,308 Community Development:
Number of Active Business Licenses (1) 4,452 3,368 3,681 3,707 3,806 3,592 3,267 3,414 3,630 2,632 Permits:
Single family Detached 176 108 92 142 122 218 157 467 407 91 Single family Attached 4 7.00 7.00 6 14 1 0 27 4 0
Residential Pool 255 217 170 211 243 237 337 424 369 314 Wall/Fence 328 257 209 268 223 312 244 412 504 334
Other 1,316 1,230 1,258 1,571 1,655 1,401 1,619 2,192 2,474 2,168 Garage Sale Permits (1) 1,290 1,109 1,024 928 959 604 351 461 343 551 Total Permits 3,369 2,928 2,760 3,126 3,216 2,773 2,708 3,983 4,101 3,458 Code Compliance (1):
Animal Control Incidents Handled (1) 1,085 0 - - 52 42 30 10 19 16 Vehicle abatements 85 255 212 224 184 149 79 114 108 71 Weed abatements 45 57 114 128 80 65 53 74 44 59
Nuisance abatements/Property Maintenance 557 1,037 1,180 1,122 921 821 403 952 776 666 All Other (2) - 1,432 806 888 1,159 1,591 1,511 1,320 1,071 1,192 Community Services:
Library activities:
Number of Visits 73,924 182,913 190,747 152,725 132,947 84,042 25,950 65,259 80,364 93,258 Books checked out 263,047 234,340 254,323 250,636 241,450 122,084 63,198 149,001 150,286 164,137 Cards Issued 2,418 2,179 2,248 2,276 2,251 919 886 1,610 1,827 2,060 Number of School Children Visiting 1,562 2,947 4,680 4,528 3,303 3,708 10,221 2,435 5,968 9,276 Volunteer Hours 1,917 2,169 2,248 2,314 2,138 1,173 0 524 853 1,233 Senior Center/Wellness Center (1) :
Number of visits 23,871 62,820 74,141 87,294 82,477 41,934 4,725 20,065 30,007 44,680 Volunteer Hours 1,279 1,585 1,420 1,333 1,148 506 0 0 84 234 Recreation activities:
Participants:
Leisure Classes(5) 1,322 2,241 2,278 2,168 2,039 864 269 15,538 35,786 31,265 Special events 6,460 8,185 7,783 10,449 12,650 4,950 390 4,685 9,929 7,210 Adult Sports 5,487 7,192 6,695 6,136 5,932 3,644 0 492 1,379 1,157 Golf course:
Golf rounds played 41,904 45,104 43,085 42,590 44,949 33,407 39,073 44,329 44,438 42,664 Average Green fee $ 69.65 $ 66.87 $ 66.80 $ 71.88 $ 72.02 $ 71.23 $ 79.63 $ 92.53 $ 92.39 $ 102.60 Planning and Development:
Number of residential units approved 208 40 120 0 114 92 212 132 429 316 Commercial square footage approved 79,092 13,000.00 391,914 7,599 102,552 3,162 152,133 15,537 32,071 73,655 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 completed project to archive all old documents and plans, and has now transitioned archiving documents 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. 579
CITY OF LA QUINTA, CALIFORNIA TABLE 24
Capital Asset Statistics
by Function
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Public Works:
128 128 128 128 128 129 129 129 129 129
34 34 36 36 36 79 81.1 81.1 82.6 83.6
281 277 372 372 372 372 372 372 382 382
54 54 54 54 54 50 50 50 50 51
3,018 3,018 5,758 5,758 5,408 4,808 4,808 4,808 4,858 4,858 13 13 13 13 13 13 13 13 13 13
Parks and Recreation:
Parks(3) 13 13 13 13 13 14 14 17 17 18
218 218 218 218 218 - - - - -
40 40 40 40 40 - - - - -
238 238 235 235 235
114 114 111 111 111
17 17 17 17.4 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:
1 1 1 1 1 1 1 1 1 1
Fiscal Year
Bikepaths (miles) (1)
Streets (miles)
Senior/Wellness Center
Museum
Library
Municipal golf courses
Undeveloped Park Acreage
Park Acreage
Traffic signals
Traffic signs
Bridges
Streetlights (2)
Hiking Trails (miles)
City-Owned Acres(3)
City-Improved Acres(3)
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 "cityimproved acres" line. In fiscal year 2023-24, the City added a small park in the Cactus Flower area. 580
CITY OF LA QUINTA, CALIFORNIA TABLE 25
Schedule of Insurance in Force
June 30, 2024
Company Name Policy Number Coverage Limits Term Premium National Union Fire Insurance 01-309-02-02 Crime, Forgery, Fraud $1 Million 07/01/23 to 07/01/24 $1,800 Alliant Insurance Services, Inc
California Self-Insured All Risk Property Insurance $25 Million 07/01/23 - 07/01/24 $187,527 Joint Powers Pool Including Auto Physical Damage, Single Limit per Occurrence Insurance Authority Terrorism, Boiler & Machinery subject to other sublimits Earthquake
Real & Personal Property
Including Contingent Tax Interruption
California Self-Insured Comprehensive General $50 Million 07/01/23 - 07/01/24 $395,165 Joint Powers Pool and Automobile Liability Single Limit per Occurrence Insurance Authority
California Self-Insured Workers' Compensation $10 Million 07/01/23 - 07/01/24 $269,483 Joint Powers Pool Per Occurrence
Insurance Authority
Source: City of La Quinta
581
582
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: RECEIVE AND FILE FISCAL YEAR 2024/25 BUDGET UPDATE
REPORT AND APPROVE THE RECOMMENDED BUDGET ADJUSTMENTS
RECOMMENDATION
Receive and file fiscal year 2024/25 Budget Update Report and approve the recommended budget adjustments.
EXECUTIVE SUMMARY
The Fiscal Year (FY) 2024/25 Budget Update Report (Attachment 1) provides an update of the City’s fiscal activities through May 2025. The Budget Update Report includes revenue and expenditure adjustments in eighteen funds, inclusive of the General Fund.
FISCAL IMPACT
Staff recommended adjustments are:
BACKGROUND/ANALYSIS
Throughout the fiscal year each Department monitors their budget and proposes adjustments to reflect current conditions and ongoing operational needs. Requests are Fund # Fund Name Revenue Expenses
101 General Fund $ 5,810,000.00 $ 700,000
105 Disaster Recovery 270,000
201 Gas Tax 60,000
202 Library & Museum 225,000
215 Lighting & Landscaping 32,000
223 Measure A 70,000
241 Housing Authority 130,000
244 Housing Grants 68,000
247 Economic Development 60,000
249 Low/Mod Bond 85,000 100,000
250-252 Developer Impact Fee (multiple) (580,000)
401 Capital Improvements Programs 700,000 700,000
761 CERBT OPEB Trust 100,000
762 PARS Pension Trust 135,000
501 Facility & Fleet Replacement 120,000
502 Information Technology 170,000
TOTAL ADJUSTMENTS $ 7,455,000 $ 1,500,000
BUSINESS SESSION ITEM NO. 6
583
reviewed and discussed with the City Manager and Directors before recommendations are presented in the Budget Update Report. Funds with no adjustments have been excluded.
ALTERNATIVES
Council could delay, modify, or reject the requested budget amendments.
Prepared by: Claudia Martinez, Finance Director/City Treasurer Approved by: Jon McMillen, City Manager
Attachment: 1. FY 2024/25 Budget Update Report
584
Fiscal Year 2024/25 Budget Update Report
SUMMARY
The annual budget remains a dynamic financial tool that allows for flexibility in response to evolving operational needs and updated fiscal projections. This second budget update continues the City’s commitment to transparency and prudent fiscal management by presenting recommended adjustments based on current-year activity.
As with the first update, this report provides an overview of select funds requiring adjustments.
Funds with no recommended changes have been excluded. Adjustments are primarily driven by year-to-date revenues, actual expenditures, and refined programmatic needs.
This report also serves as a key component of the development process for the FY 2025/26 budget, offering insight into financial trends and ensuring informed decisions as the City prepares for the next fiscal year. Recommended changes for the General Fund are outlined in Exhibit 1, while proposed adjustments to Special Revenue and other funds are detailed in Exhibit 2.
GENERAL FUND REVENUE & EXPENDITURE ADJUSTMENTS
General Fund revenue adjustments total $5,810,000, with $700,000 in expenditure adjustments.
These changes reflect updated projections based on the prior fiscal year’s actuals and current year-to-date activity.
Tax Revenues
Property Taxes - An increase of $450,000 in Property Tax Revenue and $1,080,000 in No-Low City Property Tax is recommended, reflecting growth in assessed property values. This increase is driven by higher sales prices recorded in 2024, which is the basis for the 2024/25 assessment roll. An increase of $750,000 in Redevelopment Property Tax Trust Fund (RPTTF) payments is recommended due to current year-to-date activity. These property tax payments reflect distribution of residual amounts after recognized obligations of the former RDA’s have been paid and are coming in higher than original estimates due to current real estate market trends.
Description Revenues Expenses
Tax Revenues $ 2,555,000 $ -
Use of Money & Property 2,900,000 -
Charges for Services 190,000 -
Licenses & Permits 165,000 -
Centralized Services - 700,000
TOTAL ADJUSTMENTS FOR GF $ 5,810,000 $ 700,000
ATTACHMENT 1
585
Transient Occupancy Tax (TOT) – Current Short Term Vacation Rental TOT revenue projections were conservative when the budget was adopted, given the unknown impacts of the economy. The recommended increase of $275,000 for Short-Term Vacation Rental TOT is based on actual revenue collections this fiscal year.
Use of Money and Property – The increase of $2.9 million in Allocated Interest reflects the rate environment generating higher yields than initially anticipated. The City has worked diligently to leverage highly restricted investments under these market conditions by ensuring idle funds are generating income and will continue these efforts into FY 2025/26.
Charges for Services – An increase of $90,000 in Public Works Development Plan Check Fees and $100,000 in Building Plan Check Fees are based on current year-to-date activity in private residential tract developments and commercial projects.
Licenses and Permits – An increase of $85,000 in Building Permits and $80,000 in Public Works Permits are recommended based on stronger-than-anticipated year-to-date activity. These revenues were initially conservatively budgeted due to economic uncertainty.
Expenditure adjustments are recommended for unanticipated items to ensure enhanced services and needs can be provided and enable departments to end the year within budget appropriations. The only division requiring adjustments at this time is as follows:
Centralized Services – A $700,000 transfer from the General Fund to the Capital Improvement Program Fund is recommended to fund the Signal and Crosswalk Improvements Project, approved by Council on June 3, 2025. This project includes pedestrian safety enhancements at three locations: X-Park on Dune Palms Road, Avenue 52 and Avenida Bermudas (near Fritz Burns Park), and a traffic signal modification at Dune Palms Road and Highway 111.
The funding covers design, inspection, construction, and contingency costs. Additional funding is necessary to proceed with procurement and installation efforts in alignment with Highway 111 construction timelines, address pole installation at X Park, and expedite improvements near Fritz Burns Park.
SPECIAL REVENUE FUNDS & INTERNAL SERVICE FUNDS
Revenue adjustments of $1,645,000 and expenditure adjustments of $800,000 for Special Revenue and Internal Service Funds are summarized in the chart below and are explained in further detail:
586
A majority of fund revenues are increasing due to current investment trends, resulting in a total of $1.325 million in additional interest revenue. In addition to these revenue increases, the following updates are recommended and listed by fund:
Lighting and Landscaping Fund (215) – An adjustment of $32,000 is due to additional reimbursements from the Coachella Valley Water District (CVWD) for the Washington Street, Jefferson Street, and Highway 111 joint median maintenance project.
Housing Authority Fund (241) – An increase of $30,000 in Professional Services to account for a contract increase related to housing compliance and monitoring services as approved by Council.
Housing Grants (244) – An increase of $68,000 in state government revenue is recommended to reflect Local Early Action Planning (LEAP) grant funding received in support of costs associated with the City’s housing, land use, and safety element update efforts.
Low/Mod Bond Fund-Housing (249) – An additional $100,000 is included to cover the costs associated with utility improvements for future affordable housing development on vacant property on the northeast corner of Highway 111 and Dune Palms Road.
Development Impact Fee (DIF) Funds (250-252) – For Funds 250-252, a combined decrease in the amount of $580,000 is due to decreased building activity as compared to FY 2023/24 and reflects current year trends.
Fund Name Revenues Expenses
Disaster Recovery $ 270,000 $ -
Gas Tax 60,000 -
Library & Museum 225,000 -
Lighting and Landscaping 32,000 -
Measure A 70,000
Housing Authority 130,000
Housing Grants 68,000
Economic Development 60,000
Low/Mod Bond Fund-Housing 85,000 100,000
Transportation DIF (400,000)
Parks & Recreation DIF (105,000)
Civic Center DIF (75,000)
Capital Improvements Program 700,000 700,000
CERBT OPEB Trust 100,000
PARS Pension Trust 135,000
Facility & Fleet Replacement 120,000
Information Technology 170,000 -
TOTAL ADJUSTMENTS $ 1,645,000 $ 800,000
587
Capital Improvement Program Fund (401) – A $700,000 transfer in from the General Fund is to account for the project budget costs related to the Signal and Crosswalk Improvements Project, approved by Council on June 3, 2025. This funding supports the full project budget, including costs for design, inspection, construction, and contingency, as outlined in the corresponding expenditure adjustments.
Information Technology Fund (502) – An increase of $70,000 in revenue is recommended for the Technology Enhancement Surcharge, which is calculated as 5% of permit fees. This adjustment reflects higher-than-anticipated year-to-date activity.
This budget update reflects meaningful progress in delivering on Council priorities through timely investment in critical infrastructure and community initiatives. By adjusting revenues and expenditures based on actual activity, the City remains responsive to both emerging opportunities and fiscal risks. These refinements not only support operational continuity and service delivery but also demonstrate the City’s readiness to adapt and invest strategically as we transition into the next fiscal year.
588
City of La Quinta FY 2024/25 Recommended Budget Adjustments Exhibit 1
Account No. Description Revenues Expenses
REVENUE
Tax Revenues
101-0000-40310 Property Tax Revenue 450,000
101-0000-40311 No-Low City Property Tax 1,080,000
101-0000-40315 RPTTF Pass Through 750,000
101-0000-41401 TOT- Short Term Vacation Rentals 275,000 Use of Money & Property
101-0000-41900 Allocated Interest 2,900,000
Charges for Services
101-0000-42810 Public Works Development Plan Check Fees 90,000 101-0000-42600 Building Plan Check Fees 100,000
Licenses and Permits
101-0000-42400 Building Permits 85,000
101-0000-43632 Public Works Permits 80,000
EXPENSES
Centralized Services
101-1007-99900 Transfers Out - For CIP Project 700,000
TOTAL GENERAL FUND 5,810,000 700,000
General Fund (101)
589
City of La Quinta FY 2024/25 Recommended Budget Adjustments Exhibit 2
Account No. Description Revenues Expenses
Fund 105 Disaster Recovery
105-0000-41900 Allocated Interest 270,000
Fund 201 Gas Tax Fund
201-0000-41900 Allocated Interest 60,000
Fund 202 Library & Museum
202-0000-41900 Allocated Interest 225,000
Fund 215 Lighting & Landscape
215-0000-42305 Miscellaneous Reimbursement 32,000
Fund 223 Measure A
223-0000-41900 Allocated Interest 70,000
Fund 241 Housing Authority
241-9101-41900 Allocated Interest 100,000
241-9101-60103 Professional Services 30,000
Fund 244 Housing Grants
244-0000-41710 State Gov't Revenue 68,000
Fund 247 Economic Development
247-0000-41900 Allocated Interest 60,000
Fund 249 Low/Mod Bond Fund
249-0000-41915 Non-Allocated Interest 85,000
249-0000-80050 Affordable Housing Project Development 100,000 Fund 250 Transportation DIF
250-0000-43200 Developer Fees (400,000)
Fund 251 Parks & Recreation DIF
251-0000-43200 Developer Fees (105,000)
Fund 252 Civic Center DIF
252-0000-43200 Developer Fees (75,000)
Fund 401 Capital Improvement Programs
401-0000-49500 Transfers In- from General Fund 700,000
401-0000-60188 Construction 550,000
401-0000-60108 Technical 15,000
401-0000-60185 Design 75,000
401-0000-60510 Contingency 60,000
Fund 761 CERBT OPEB Trust
761-0000-41915 Non-Allocated Interest 100,000
Fund 762 PARS Pension Trust
762-0000-41915 Non-Allocated Interest 135,000
Account No. Description Revenues Expenses
Fund 501 Facility & Fleet Replacment
501-0000-41900 Allocated Interest 120,000
Fund 502 Information Technology Fund
502-0000-41900 Allocated Interest 100,000
502-0000-43611 Technology Enhancement Surcharge 70,000
TOTAL 1,645,000 800,000
Special Revenue Funds
Internal Service Funds
590
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEAR 2025/26 BUDGET AND ESTABLISH THE CITY’S APPROPRIATIONS LIMIT
RECOMMENDATION
Adopt a resolution to approve the fiscal year 2025/26 Budget and establish the City’s appropriations limit.
EXECUTIVE SUMMARY
The 2025/26 Proposed Budget consists of the City, Housing Authority, Financing Authority, and Capital Improvement budgets and incorporates Council direction provided during study sessions.
At the June 4, 2025 meeting, the Financial Advisory Commission (FAC) approved the use of additional Measure G reserves funding in the amount of $600,000 for fiscal year (FY) 2025/26 capital improvement projects. The Capital Improvement Program (CIP) is a five-year program that identifies the scope, budget, and schedule for capital projects encompassing street, park, facility, and infrastructure projects; only year one is funded with this action ($25,193,033).
The Financial Advisory Commission and Housing Authority Commission have unanimously approved the recommended budget.
FISCAL IMPACT
The Proposed Budget anticipates total revenues of $148,130,533 and total expenditures of $151,957,045 for all funds operated by the City. A summary of revenues and expenses by fund is in Attachment 1, Exhibit C.
BACKGROUND/ANALYSIS
Attachment 1 provides a narrative of the FY 2025/26 Proposed Budget and includes the following exhibits:
A – General Fund Revenues and Expenditures by Department/Division B – Measure G Revenues and Expenditures Summary
C – Summary of Revenues and Expenditures by Fund for 2025/26 D – Fiscal Year 2025/26 CIP Summary
E – Fiscal Year 2025/26 Personnel Schedule
BUSINESS SESSION ITEM NO. 7
591
ALTERNATIVES
Council may further adjust the various appropriations included in the recommended 2025/26 Operating and Capital Improvement Program budgets.
Prepared by: Claudia Martinez, Finance Director/City Treasurer Approved by: Jon McMillen, City Manager
Attachment: 1. FY 2025/26 Proposed Budget Overview
592
RESOLUTION NO. 2025 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF LA QUINTA, CALIFORNIA, ESTABLISHING THE
CITY’S APPROPRIATIONS LIMIT FOR FISCAL YEAR
2025/26 AND APPROVING A BUDGET FOR FISCAL
YEAR 2025/26
SECTION 3. The Fiscal Year 2025/26 budget and capital improvement program which is on file with the City Clerk is hereby approved. 593
WHEREAS, each year the La Quinta City Council adopts a budget for Revenues and Expenditures for the upcoming Fiscal Year; and
WHEREAS, the City Council desires to make provisions for a level of services commensurate with the needs of the City; and
WHEREAS, the City Council has reviewed said budget and capital improvement program and has had several public meetings to receive public input; and WHEREAS, the City Council has, after due deliberation and consideration, made such amendments in the proposed budget and capital improvement program as it considers desirable; and
WHEREAS, Section 7910 of the Government Code of the State of California provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year; and WHEREAS, Section 7902(b) of the Government Code sets forth the method for determining the said appropriations limit, to be based upon the limit applicable for the prior fiscal year and adjusted for changes in the cost-of-living and in City population.
NOW, THEREFORE, BE IT RESOLVED by the City of La Quinta to adopt, as follows:
SECTION 1. The appropriations limit for the City of La Quinta established in accordance with Section 7902(b) of the California Government Code, for Fiscal Year 2025/26 is $188,994,165 (Exhibit A).
SECTION 2. It is hereby found and determined that in compliance with Government Code Section 7910, the documentation used in the determination of said appropriations limit for Fiscal Year 2025/26 was available to the public in the Finance Department of the City and in the Office of the City Clerk at least fifteen days prior to this date.
SECTION 5. Budget adjustment procedures are approved as follows:
A. Additional appropriations and the transfer of cash or unappropriated fund balance from one fund to another shall be made only upon City Council approval.
B. Transfers of budgeted appropriations between funds or capital projects shall be made only upon City Council approval.
C. Transfers of budgeted appropriations between accounts within a department or capital project may be made with the approval of the City Manager or his designee.
D. Prior year budget continuing Appropriations and Encumbrances for unexpended capital project and grant appropriations remaining from uncompleted prior year capital projects and grant programs shall be made with City Manager approval. These carry-over appropriations are for prior year Council approved capital projects and shall not exceed the approved project budget.
SECTION 6. The City Council, recognizing the need for maintaining Fund Balance reserves has established a Reserve Policy. These funds cannot be appropriated without the explicit approval of the City Council. Exhibit C General Fund Reserves Overview shows estimated amounts, final amounts will be published in the Fiscal Year 2024/25 Annual Comprehensive Financial Report (ACFR).
SECTION 7. The City Manager shall render a monthly report to the City Council on the status of City operations as it relates to the approved budget and any amendments thereto.
PASSED, APPROVED, and ADOPTED at a regular meeting of the La Quinta City Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
594
Resolution No. 2025 – XXX
Budget Approval FY 2025/26
Adopted: June 17, 2025
SECTION 4. Continuing Appropriations which remain unspent and were authorized by Council in Fiscal Year 2024/25 are approved in the Fiscal Year 2025/26 budget in an amount not to exceed $3,054,200 (Exhibit B).
Resolution No. 2025 – XXX
Budget Approval FY 2025/26
Adopted: June 17, 2025
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
595
(Page 1 of 2)
City of La Quinta
Gann Limit Appropriations Calculation
FY 2025/26
(1) (2) (3) (4) (5) (6) (7) (8) (9)
($) City's City's U.S. CPI % Change in Local % Change ($) ($) Prior Year Previous Year's Current Year's Population Annual Non-Residential In Per Current Year Compliance Year Gann Limit Population Population % Change % Change Construction Capita Income Gann Limit Amounts 92-93 14,240,507 12,932 14,840 14.80% N/A 0.68% -0.64% 16,452,801 4,452,292 93-94 16,452,801 14,840 15,693 5.75% N/A 0.16% 2.72% 17,871,744 5,301,754 94-95 16,452,801 15,693 16,634 6.00% N/A 0.14% 0.71% 19,077,886 6,561,880 95-96 19,077,886 16,634 17,101 2.81% N/A N/A 4.72% 20,539,255 7,762,496 96-97 20,539,255 17,101 18,045 5.52% N/A N/A 4.67% 22,685,183 8,257,148 97-98 22,685,183 18,045 19,217 6.49% N/A N/A 4.67% 25,286,762 9,667,831 98-99 25,286,762 19,217 20,444 6.38% N/A N/A 4.15% 28,017,719 12,222,332 99-00 28,017,719 20,444 21,763 6.45% N/A N/A 4.53% 31,176,447 9,801,749 00-01 31,176,447 21,763 24,240 10.77% N/A N/A 4.91% 36,229,777 10,785,551 01-02 36,229,777 24,240 26,321 12.66% N/A N/A 7.82% 44,008,314 12,181,391 02-03 44,008,314 26,321 28,715 10.52% N/A N/A -1.27% 48,020,286 14,233,708 03-04 48,020,286 28,715 30,452 5.99% N/A N/A 2.31% 52,072,415 14,547,338 04-05 52,072,415 30,452 32,522 5.90% N/A N/A 3.28% 56,953,433 16,507,192 05-06 56,953,433 32,522 36,145 9.19% N/A N/A 5.26% 65,458,514 22,777,443 06-07 65,458,514 36,145 38,340 5.40% N/A N/A 3.96% 71,725,407 27,384,580 07-08 71,725,407 38,340 41,092 6.44% N/A N/A 4.42% 79,718,951 32,163,100 08-09 79,718,951 41,092 42,743 4.46% N/A N/A 4.29% 86,846,889 33,562,980 09-10 86,846,889 42,743 43,778 2.42% N/A N/A 0.62% 89,500,065 33,519,652 10-11 89,500,065 43,778 37,307 (1) 1.35% N/A N/A -2.54% 88,404,325 30,055,388 11-12 88,404,325 37,307 37,836 (1) 1.42% N/A N/A 2.51% 91,910,124 29,884,568 12-13 91,910,124 37,688 38,075 (2) 1.03% N/A N/A 3.77% 96,357,500 31,954,838 13-14 96,357,500 38,190 38,412 0.55% N/A N/A 5.12% 101,848,105 33,412,900 14-15 101,848,105 38,412 39,032 1.61% N/A N/A -0.23% 103,249,837 35,982,642 15-16 103,249,837 39,032 39,694 1.72% N/A N/A 3.82% 109,037,717 37,391,100 16-17 109,037,717 39,694 39,977 1.69% N/A N/A 5.37% 116,834,735 39,339,800 17-18 116,834,735 39,977 40,677 (2) 1.25% N/A N/A 3.69% 122,660,261 48,021,600 18-19 122,660,261 40,605 41,753 1.48% N/A N/A 3.67% 129,043,889 51,452,200 19-20 129,043,889 41,753 42,098 (2) 0.83% N/A N/A 3.85% 135,124,379 56,851,900 20-21 135,124,379 40,389 40,660 (2) 0.67% N/A N/A 3.73% 141,103,621 49,433,000 21-22 141,103,621 40,906 41,247 (2) 0.83% N/A N/A 5.73% 150,427,126 57,775,110 22-23 150,427,126 37,949 37,860 (2) -0.23% N/A N/A 7.55% 161,412,270 67,321,000 23-24 161,412,270 37,562 37,979 (2) 1.11% N/A N/A 4.44% 170,450,479 75,918,000 24-25 170,450,479 37,824 38,370 (2) 1.44% N/A N/A 3.62% 179,170,357 78,469,200 25-26 179,170,357 39,148 38,796 (2) -0.90% N/A N/A 6.44% 188,994,165 85,746,154 (1) The population for FY 2010/2011 and FY 2011/2012 are adjusted to the Federal 2010 Census counts. (2) The previous population is furnished by the Department of Finance.
The Shaded boxes indicate the calculation factor that was used to calculate that year's Gann Limit.
The Gann Limit is adjusted annually by multiplying the "Prior Year Gann Limit" (column 1) by the "% Change in Population" (column 4) and then by the greater of the "% Change in New Local Non-residential Construction or % Change in California Per Capita Income" (column 6 or 7). This Gann adjustment figure is then added to the prior year's limit amount to obtain the current year Gann limit amount in column 8. The U.S. CPI factor (column 5) was used in place of the non-residential construction (column 6) amount and the lower of the two factors, the U.S. CPI or Per Capita Income, for the calculation prior 'to FY 1990-91. The City has elected in column (2) and (3) to use the City population method versus the change in County population. 596
(Page 2 of 2)
In 1979, Proposition 4, the "Gann" initiative, was passed. The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of Government.
The Gann limit is adjusted annually by the following two factors:
Annual population change and the greater of the change in:
1) State Per Capita Income, or
2) The Local Assessment roll for local non-residential construction.
When a City reaches this limit, excess tax revenue must be returned to the State or Citizens through a process of refunds, rebates, or other means that may be defined at that time. The Gann limit for the City of La Quinta has increased steadily since 1984 and still provides the City with a comfortable operating margin. The revenue collection and spending limit for City of La Quinta FY 2025/26 is $188.9 million. "Proceeds of taxes" are projected to be $85.7 million in FY 2025/26 allowing the City a margin of $103.2 million.
On the graph below, the highest bars represent the spending limit and the lower bars represent the appropriation of proceeds of taxes for fifteen years. 42098 0
18-19 0 40605 41204 1.48% N/A N/A 3.67%
GANN APPROPRIATIONS LIMIT ANALYSIS
0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
200,000,000
11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 25-26
CITY OF LA QUINTA
SPENDING LIMIT VERSUS APPROPRIATION OF PROCEEDS OF TAXES Spending Limit Appropriation of Proceeds of Taxes
597 CLICK HERE to Return to Agenda
Description/Program Account Number Account Name Estimated Fiscal analysis for citywide projects 101-1002-60510 Contingency for Operations $ 200,000 Marketing efforts to attract group business to hotels 101-1007-60536 TOT Resort Rebate Program $ 450,000 Fire ladder truck purchase 101-2002-80101 Machinery & Equipment $ 400,000 $ 1,050,000
Tree maintenance 215-7004-60673 Tree Maintenance/Palm Trees $ 500,000 Dune Palms Mobile Estates improvements 241-9104-72110 Building/Site Improvements $ 430,000 Homelessness Assistance Programs 243-0000-60532 Homelessness Assistance $ 49,200 Vehicle upgrades 501-0000-60675 Parts, Accessories and Upfits $ 75,000 Painting/repairs 501-0000-71103 City Bldg. Replacement/Repair $ 150,000 Audio visual upgrades for meeting rooms 502-0000-80100 Machinery & Equipment $ 200,000 Aging inventory upgrades 502-0000-80103 Computers $ 100,000 Park supplies and upgrades 503-0000-71060 Parks $ 500,000 $ 2,004,200
$ 3,054,200
ESTIMATED
General Fund (101) $ 1,050,000
Lighting & Landscape Fund (215) $ 500,000
Housing Authority Fund (241) $ 430,000
RDA Low-Mod Fund (243) $ 49,200
Facility & Fleet Replacement Fund (501) $ 225,000
Information Technology Fund (502) $ 300,000
Park Equipment & Facility Fund (503) $ 500,000
TOTAL CARRYOVERS BY FUND $ 3,054,200
Continuing Appropriations/Carryovers from 2024/25 to 2025/26
GENERAL FUND CARRYOVERS
SPECIAL FUNDS CARRYOVERS
TOTAL CARRYOVERS FOR ALL FUNDS
NOTE: In June 2025 when the budget is adopted, all carryovers are estimates based on projected invoices to end fiscal year 2024/25. Upon completion of the final audit, Finance verifies account balances and makes additional carryover recommendations based on current budgetary needs.
CARRYOVER TOTALS BY FUND
598 CLICK HERE to Return to Agenda
ESTIMATED COMMITTED & UNASSIGNED
FUND BALANCE
ESTIMATED AT
6-30-2025
LOAN PAYMENT
TO GENERAL
FUND FROM
SUCCESSOR
AGENCY
OPERATING
SURPLUS
/(SHORTFALL)
ESTIMATED AT
6-30-2026
NATURAL DISASTER $ 15,000,000 $ 15,000,000
ECONOMIC DISASTER $ 13,000,000 $ 13,000,000
CASH FLOW $ 5,000,000 $ 5,000,000
CAPITAL REPLACEMENT $ 12,000,000 $ 12,000,000
UNAPPROPRIATED $ 55,000,000 $ 2,860,747 $ 20,066 $ 57,880,813 TOTAL ESTIMATED RESERVES $ 100,000,000 $ 2,860,747 $ 20,066 $ 102,880,813
SUMMARY
RESERVES 6/30/25 100,000,000 $
NET CHANGE 2,880,813 $
RESERVES 6/30/25 $ 102,880,813
CALCULATION FOR FORMER REDEVELOPMENT AGENCY LOAN REPAYMENT FY 2025/26 Approved Repayment
Fund Total Repayment Distribution % Distribution $
General Fund 3,575,934 $ x 80% = 2,860,747
Housing Fund 3,575,934 $ x 20% = 715,187
$ 3,575,934
ESTIMATED ASSIGNED
FUND BALANCE
ESTIMATED AT
6-30-2025 ADDITIONS DELETIONS
ESTIMATED AT
6-30-2026
SALES TAX (MEASURE G) $ 29,400,000 $ - $ (600,000) $ 28,800,000 PUBLIC SAFETY FIRE SERVICE TRUST $ 17,000,000 $ - $ - $ 17,000,000
CARRYOVERS AND CAPITAL PROJECTS
(GENERAL FUND ONLY) $ 36,250,000 $ - $ - $ 36,250,000
PENSION TRUST FUND $ 5,900,000 $ 200,000 $ - $ 6,100,000
OTHER POST EMPLOYMENT BENEFITS
TRUST FUND $ 2,100,000 $ 40,000 $ - $ 2,140,000
TOTAL ASSIGNED RESERVES $ 90,650,000 $ 240,000 $ (600,000) $ 90,290,000
CITY OF LA QUINTA
GENERAL FUND RESERVES OVERVIEW
Based on Proposed Budget for 2025/26
ESTIMATED FOR 6-30-2026
Net change, $2,880,813
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ATTACHMENT 1
2025/26 PROPOSED BUDGET SUMMARY
The General Fund is the primary operating fund of the City and provides funding for police, fire protection, community programs, parks, public buildings, and administrative operations. The proposed budget has a projected surplus of $20,066, a summary of revenues by category and expenses by department is in Exhibit A. Upon adoption, Finance will prepare the final budget document which will be available to the public on the City’s website.
The City’s proposed FY 2025/26 budget builds on ongoing efforts to invest in community priorities such as public safety, road improvements, and the maintenance of parks and public facilities. Through steady growth and careful financial stewardship, the City has maintained a strong financial position despite broader economic volatility. This has allowed for increased reserve levels, reinvestment in aging infrastructure, and proactive management of rising pension obligations. To continue delivering high-quality services to residents, businesses, and visitors, the City has developed a conservative budget aligned with its strong fiscal foundation. As cost pressures and economic uncertainty persist, strategic financial planning will be critical to sustaining the City’s long-term stability.
As part of the final FY 2025/26 budget adoption, an upward adjustment of $2.4 million is included in the Tax Revenue category. This increase reflects revised assumptions based on updated year-end projections for the current fiscal year, including April collections—typically the City’s highest revenue month due to the peak of the festival season. The strong performance in these key revenue sources resulted in higher baseline estimates, which subsequently increased projections for the upcoming fiscal year. These updated figures were not available at the time the initial Proposed Budget was prepared.
The $2.4 million revenue increase is distributed as follows:
Property Tax: +$250,000
No/Low Property Tax: +$400,000
Sales Tax: +$400,000
Transient Occupancy Tax – Hotel: +$775,000
Transient Occupancy Tax – Short-Term Vacation Rentals: +$575,000 Revenues $ 92,242,254
Less Operating/CIP Expenses (92,822,188) Preliminary Budget Deficit (579,934) Use of Measure G Reserves 600,000
BUDGET SURPLUS 20,066 $
GENERAL FUND
FY 2025/26 PROPOSED BUDGET SUMMARY
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This increase in revenue is offset by corresponding updates to expenditure allocations, including revised salary and benefit costs and internal service fund charges across all departments. These changes reflect finalized labor costs and overhead allocations for the new fiscal year.
In addition, the General Fund contribution to other funds increased to reflect these adjustments:
Gas Tax Fund: +$500,000
Lighting and Landscape District Fund: +$50,000
These revisions ensure the final budget reflects the most current revenue and expenditure outlook, while maintaining transparency and consistency with the City’s fiscally conservative budgeting approach.
MEASURE G SUMMARY
The Financial Advisory Commission was presented the Operating and Capital Improvement budgets and unanimously approved the budgetary uses of Measure G funds which is summarized below, including the utilization of Measure G reserves of $600,000 for additional capital improvement projects. A historical summary is provided in Exhibit B.
OTHER FUNDS
The City operates 33 Special Revenue Funds, 4 Internal Service Funds, 2 Enterprise Funds and 3 Trust Funds. These funds are legally required to be held separately from the General Fund and are restricted for road repairs, recycling programs, art in public places, police programs, housing programs, bond requirements, golf course operations, internally administered services, and retiree benefits. A summary of revenue and expenses for all Funds is located in Exhibit C.
CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program budget reflects the five-year plan adopted by Council and a summary of funded projects is located in Exhibit D. 2025/26 PERSONNEL SCHEDULE
Exhibit E provides a summary of the citywide personnel schedule for Fiscal Year 2025/26, reflecting a total of 101 full-time positions and 7.2 part-time equivalent positions, representing 9 part-time employees.
Measure G Sales Tax Revenue $ 14,400,000
Police Services - Capital Improvements (15,000,000)
Available for Appropriation $ (600,000)
MEASURE G SALES TAX SUMMARY
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2025/26 BUDGET RESOLUTION & APPROPRIATIONS LIMIT CALCULATION Annually, the City is required to prepare an Appropriations Limit Calculation (Gann Limit) in accordance with Article XIIIB of the State Constitution. The Gann initiative limits the growth in government spending to changes in population and inflation. The Gann Limit for 2025/26 is $188,994,165. This means that the City must not spend revenues in excess of this limitation. City revenues subject to the Gann Limit are $85,746,154; therefore, the City is significantly below the limit by a margin of $103,248,011 (Exhibit A to the Budget Resolution).
The list of estimated continuing appropriations/carryovers (Exhibit B to the Budget Resolution) reflects City commitments to projects, services or purchases that were made in 2024/25 but will not be completed, fulfilled, or paid for by the end of the fiscal year. The continuing appropriations total is $3,054,200; of this amount $1,050,000 are General Fund carryovers and $2,004,200 are Special Funds. These unexpended funds remain available, but Council approval is needed to re-appropriate them for use in 2025/26 as all appropriations lapse at the end of the fiscal year. Capital project and grant carryovers are not included as they are part of the year-end auditing process and will be included in the 2024/25 year-end budget report.
Exhibit C to the Budget Resolution depicts total General Fund reserves currently estimated to end 2024/25 at $100 million with a projected increase of $2.8 million to $102.8 million during fiscal year 2025/26. Projected fund balances for Measure G sales tax, public safety fund, fire services trust fund, carryovers/capital projects, pension and other employee benefit trusts are also provided.
The FY 2025/26 budget continues to reflect the City Council’s priorities and the community’s needs through a fiscally responsible and sustainable financial plan. This conservative budget supports both immediate operational demands and long-term strategic investments. With strong leadership and a solid financial foundation, the City of La Quinta is well-positioned to navigate future challenges. The City remains committed to adopting a structurally balanced budget; any changes resulting from today’s discussion will be incorporated into the final adopted budget.
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ESTIMATED CURRENT RESOURCES:
REVENUES:
TAX REVENUES $ 64,510,000
LICENSES & PERMITS 2,329,700
INTERGOVERNMENTAL 12,353,000
CHARGES FOR SERVICES 1,032,450
FINES, FOREFEITURES & ABATEMENTS 347,500
USE OF MONEY & PROPERTY/MISCELLANEOUS 6,676,100
TRANSFERS IN 4,993,504
TOTAL ESTIMATED CURRENT RESOURCES 92,242,254 $
ESTIMATED CURRENT REQUIREMENTS:
EXPENDITURES:
CITY COUNCIL $ 347,700
CITY MANAGER DEPARTMENT 4,866,540
CITY MANAGER'S DIVISION 2,008,900
HUMAN RESOURCES 881,900
MARKETING/COMMUNITY RELATIONS 1,975,740
CITY ATTORNEY 1,100,000
CITY CLERK DEPARTMENT 1,658,070
COMMUNITY SERVICES 3,784,750
COMMUNITY SERVICES ADMINISTRATION 578,000
WELLNESS CENTER OPERATIONS 731,150
RECREATION PROGRAMS/SPECIAL EVENTS 2,475,600
PUBLIC SAFETY 35,706,966
POLICE 21,692,000
FIRE 11,656,212
CODE COMPLIANCE/ANIMAL CONTROL 1,973,740
PUBLIC SAFETY ADMINISTRATION 385,014
PUBLIC WORKS 10,746,057
PARKS MAINTENANCE 4,731,650
PUBLIC BUILDINGS 2,045,357
PUBLIC WORKS ADMINISTRATION 865,900
DEVELOPMENT SERVICES 552,700
STREETS- TRAFFIC 1,190,750
ENGINEERING SERVICES 1,359,700
DESIGN & DEVELOPMENT 5,356,850
DESIGN & DEVELOPMENT ADMINISTRATION 734,300
PLANNING 1,592,800
BUILDING 1,610,100
THE HUB 1,419,650
FISCAL SERVICES 29,255,255
FINANCE 2,368,900
CENTRAL SERVICES (Includes CIP) 26,886,355
TOTAL ESTIMATED CURRENT REQUIREMENTS $ 92,822,188
PRELIMINARY BUDGET SURPLUS/(DEFICIT) (579,934) $
USE OF MEASURE G SALES TAX RESERVES 600,000
BUDGET SURPLUS/(DEFICIT) $ 20,066
CITY OF LA QUINTA
GENERAL FUND REVENUES AND EXPENDITURES BY DEPARTMENT/DIVISION FISCAL YEAR 2025/26 ADOPTED BUDGET
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Fiscal Year (FY)
REVENUES
2016/17 Actual $ 1,462,650
2017/18 Actual 9,967,657
2018/19 Actual 10,958,118
2019/20 Actual 10,310,526
2020/21 Actual 12,594,389
2021/22 Actual 15,615,802
2022/23 Actual 16,088,087
2023/24 Actual 15,471,183
2024/25 Budget (Current) 15,500,000
2025/26 Budget (Adopted) 14,400,000
TOTAL $ 122,368,412
Year Earned Project Description Operational Capital Reserves Total by Year 2016/17 Eisenhower Dr. Retention Basin 750,000
Washington St. Connector to Art & Music Line 712,650 - 1,462,650 2017/18 Public Safety Fund 300,000
North La Quinta Landscape Improvements 1,802,576
Citywide Drainage Enhancements 2,407,373
La Quinta Village Road Diet Project 1,972,158
X-Park Funding 147,350
Alongi Building Improvements 800,000
SilverRock Event Site 321,900
SilverRock Event Site 244,700
Alongi Building at SilverRock Event Site 160,000
SilverRock Event Site 290,000
SilverRock Event Site Retention Basin 10,000
SilverRock Event Site Retention Basin 427,250
Measure G Reserves 17/18 1,084,350 9,967,657
2018/19 Public Safety Fund 850,000
Public Safety Contract Services 2,100,000
Citywide Drainage Enhancements 194,730
North La Quinta Landscape Improvements 2,129,613
SilverRock Event Site 1,300,000
Measure G Reserves 18/19 4,383,775 10,958,118
2019/20 Public Safety Contract Services 2,750,000
Corporate Yard Administration/Crew Quarters 411,013
Highway 111 Corridor Improvements 1,000,000
North La Quinta Landscape Improvements 3,703,369
Village Art Plaza Promenade 310,000
Measure G Reserves 19/20 2,136,144 10,310,526
2020/21 Public Safety Contract Services 4,545,000
X-Park Landscaping 275,000
Highway 111 Corridor Improvements 250,000
Measure G Reserves 2020/21 7,524,389 12,594,389
2021/22 Public Safety Contract Services 5,163,000
Landscape Renovation Improvements 1,408,356
Highway 111 Corridor Improvements 1,000,000
Fritz Burns Park Improvements 350,000
Allocate Bridge Funding 7,468,061
Measure G Reserves 2021/22 226,385 15,615,802
2022/23 Public Safety Contract Services 5,100,000
Landscape Renovation Improvements 500,000
Sports Complex Lighting 300,000
Village Underground Utilities Feasibility 100,000
ADA Transition Plan Update 150,000
Village Parking Lot 500,000
Phase II Public Safety Camera System 1,797,000
Smart Infrastructure Feasibility 250,000
Highway 111 Corridor Improvements 1,000,000
Dune Palms Bridge Advance Funding Reimbursement (7,468,061) Measure G Reserves 2022/23 13,859,148 16,088,087
2023/24 Public Safety Contract Services 5,100,000
Highway 111 Corridor Improvements 1,000,000
Avenue 48 Art and Music Line 2,400,000
Fritz Burns Park Improvements 1,500,000
Highway 111 Event Site- Reprogrammed to Fritz Burns Park, see FY 24-25 - Washington St. Connector to Art & Music Line 1,200,000
Measure G Reserves 2023/24 4,271,183 15,471,183
2024/25 Public Safety Contract Services 7,300,000
Pavement Management Plan Street Improvements 1,000,000
Maintenance & Operations Yard 900,000
Cultural Campus 1,000,000
Highway 111 Corridor Area Plan Implementation 3,050,000 Fritz Burns Park Improvements 5,000,000
Citywide Dog Park Improvements 500,000
Welcome Center Improvements 750,000
Measure G Reserves 2024/25 - (4,000,000) 15,500,000
2025/26 Public Safety Contract Services -
Pavement Management Plan Street Improvements 2,000,000
Maintenance & Operations Yard 9,800,000
Cultural Campus 1,200,000
Highway 111 Corridor Area Plan Implementation 1,000,000 Miles Avenue Pavement Rehabilitation 1,000,000
Measure G Reserves 2025/26 - (600,000) 14,400,000
TOTAL 33,208,000 $ $ 60,275,038 $ 28,885,374 $ 122,368,412 27% 49% 24%
MEASURE G REVENUES AND USES SUMMARY
MEASURE G USES
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FUND
# FUND NAME
TOTAL
REVENUES
TOTAL
EXPENSES
SURPLUS /
(DEFICIT)
101 GENERAL FUND 92,242,254 92,822,188 (579,934)
105 DISASTER RECOVERY FUND 172,000 4,993,504 (4,821,504) 201 GAS TAX FUND 3,217,705 3,224,885 (7,180)
202 LIBRARY & MUSEUM FUND 4,420,000 3,149,391 1,270,609 203 PUBLIC SAFETY FUND 6,000 - 6,000
210 FEDERAL ASSISTANCE FUND (CDBG) 160,100 160,000 100
212 SLESF (COPS) 121,000 100,000 21,000
215 LIGHTING & LANDSCAPING FUND 3,862,100 3,854,500 7,600 220 QUIMBY FUND - - -
221 AB 939 - CALRECYCLE 91,000 205,000 (114,000)
223 MEASURE A FUND 1,900,000 1,124,132 775,868
225 INFRASTRUCTURE FUND 1,000 - 1,000
226 EMERGENCY MANAGEMENT
PERFORMANCE FUND 10,000 10,000 -
227 STATE HOMELAND SECURITY PROGRAM 5,400 5,000 400
230 CASp FUND, AB 1379 24,000 5,500 18,500
235 SO COAST AIR QUALITY FUND 57,000 40,000 17,000
241 HOUSING AUTHORITY FUND 1,666,000 1,709,533 (43,533) 243 RDA LOW-MOD HOUSING FUND 130,000 325,000 (195,000)
247 ECONOMIC DEVELOPMENT FUND 109,000 31,500 77,500
249 SA 2011 LOW/MOD BOND 86,000 150,000 (64,000)
250 TRANSPORTATION DIF 579,000 979,109 (400,109)
251 PARKS & RECREATION DIF 203,000 - 203,000
252 CIVIC CENTER DIF 160,000 - 160,000
253* LIBRARY DEVELOPMENT DIF 30,500 15,000 15,500
254 COMMUNITY CENTER DIF 95,000 482,561 (387,561)
255 STREET FACILITY DIF 3,000 - 3,000
256 PARK FACILITY DIF 500 - 500
257 FIRE PROTECTION DIF 51,000 - 51,000
259 MAINTENANCE FACILITIES DIF FUND 47,000 362,526 (315,526) 270 ART IN PUBLIC PLACES FUND 181,000 233,000 (52,000)
275 LQ PUBLIC SAFETY OFFICER FUND 4,000 - 4,000
310 LQ FINANCE AUTHORITY FUND 1,000 1,000 -
401 CAPITAL IMPROVEMENT PROGRAMS 24,293,033 24,293,033 - 405 SA PA1 CAPITAL IMPROVEMENT BOND 500 - 500
501 FACILITY & FLEET REPLACEMENT FUND 1,745,500 1,745,913 (413) 502 INFORMATION TECHNOLOGY FUND 4,195,000 4,195,820 (820) 503 PARK EQUIP & FACILITY FUND 1,035,000 935,000 100,000 504 INSURANCE FUND 1,395,941 1,242,600 153,341
601 SILVERROCK RESORT FUND 5,470,000 5,517,000 (47,000) 602 SILVERROCK GOLF RESERVE FUND 113,000 - 113,000
760 SUPPLEMENTAL PENSION PLAN 7,000 12,850 (5,850)
761 CERBT OPEB TRUST (HEALTH BENEFITS) 40,000 1,500 38,500 762 PARS PENSION TRUST 200,000 30,000 170,000
Non- General Fund Total 55,888,279 59,134,857 (3,246,578) 148,130,533 151,957,045 (3,826,512)
SUMMARY OF REVENUES AND EXPENDITURES BY FUND FOR 2025/26
GRAND TOTAL
* This fund has an outstanding inter-agency loan due to the Successor Agency. 605 CLICK HERE to Return to Agenda
Project No. Project Total Funding
2526ADA ADA Accessible Ramps - Various Locations $ 20,000 2526CPM Citywide Preventative Maintenance Plan Improvements $ 50,000 2526PMP Pavement Management Plan Street Improvements $ 2,000,000 2526PMP Pavement Management Plan Street Improvements $ 1,000,000 2526STI Sidewalks - Various Locations $ 55,000
2526TMI Citywide Traffic Signal Maintenance Improvements $ 235,000 2526DRA Citywide Drainage Enhancements $ 477,000
201702 Developer Reimbursement for DIF Eligible Improvements $ 400,000 201804 Landscape and Lighting Median Island Improvements $ 500,000 201805 Maintenance and Operations Yard $ 9,800,000
201805 Maintenance and Operations Yard $ 362,526
201901 Cultural Campus $ 1,200,000
201901 Cultural Campus $ 1,550,000
201901 Cultural Campus $ 482,561
201905 Highway 111 Corridor Area Plan Implementation $ 1,000,000 202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) $ 579,109 202301 Miles Avenue Pavement Rehabilitation $ 1,000,000 202301 Miles Avenue Pavement Rehabilitation $ 1,600,000 202301 Miles Avenue Pavement Rehabilitation $ 289,132
202409* Bear Creek Trailhead Restrooms $ 250,000
202501 Citywide Striping Refresh $ 500,000
202501 Citywide Striping Refresh $ 500,000
202502 Cove Area Slurry Seal Improvements Phase 2 $ 1,006,705 202504 5-Year PMP Update $ 100,000
202505 Washington Street Pavement Rehabilitation $ 100,000 202506 FY 2526 Citywide Miscellaneous ADA Improvements $ 136,000 TOTAL: 25,193,033 $
TEAL: Measure G Funds $15,000,000 (59.5%)
ORANGE: General Funds $6,052,000 (24%)
Special Revenue Funds $2,010,196 (8%)
$ 25,193,033 2024/25 CIP Program
(500,000) Funding allocated in the Lighting and Landscape Fund (400,000) Funding allocated in the Transportation DIF Fund $ 24,293,033 TOTAL CIP FUND BUDGETED EXPENSES
Color Key
WHITE: Measure A and SB1 RMRA Funds $2,130,837 (8.5%)
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Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Mayor & City Council 5 5 5
TOTAL 5 5 5
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Technician 2 2 0
General Fund City Clerk Director 0.9 0.9 0.9
Housing Authority City Clerk Director 0.1 0.1 0.1
General Fund Deputy City Clerk 1 1 2
General Fund Management Specialist 0 1 0
General Fund Permit Technician 1 1 0
General Fund Records Coordinator 0 0 1
General Fund Records Technician/Apprentice 0 0 3
General Fund Senior Permit Technician 1 0 0
TOTAL 6 6 7
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Technician 0.2 0.2 0.2
Housing Authority Administrative Technician 0.8 0.8 0.8 General Fund City Manager 0.8 0.8 0.8
Housing Authority City Manager 0.2 0.2 0.2
General Fund Director (Business Unit & Housing Development) 0.6 0.6 0.6 Housing Authority Director (Business Unit & Housing Development) 0.4 0.4 0.4 General Fund Executive Specialist 1 1 1
General Fund Human Resources Manager 1 0 0
General Fund Human Resources Deputy Director 0 1 1
General Fund Human Resources Technician/Apprentice 2 2 1 General Fund Marketing & Communications Specialist/Apprentice 2 2 2 Housing Authority Management Analyst 0.6 0 0
Information Technology Management Analyst 0.4 0 0
General Fund Management Specialist 0.4 0.4 1.6
Housing Authority Management Specialist 0.6 0.6 0.4
General Fund Marketing Manager 1 1 1
General Fund Senior Code Compliance Officer 1 1 1
Housing Authority Senior Management Analyst 0 0.6 0.6
Information Technology Senior Management Analyst 0 0.4 0.4 Information Technology Technology Manager 0 0 1
TOTAL 13 13 14
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Technician 5 5 4
General Fund Community Services Deputy Director 0.4 0.4 0.4 Library & Museum Community Services Deputy Director 0.2 0.2 0.2 General Fund Community Services Deputy Director 0.4 0.4 0.4 General Fund Community Services Specialist 1 1 1
General Fund Management Analyst 0.8 0 0
Library & Museum Management Analyst 0.2 0 0
General Fund Part-Time Recreation Leader 5.82 5.82 6.23 General Fund Part-Time Senior Recreation Leader 0.97 0.97 0.97
COMMUNITY SERVICES
CITY COUNCIL
CITY CLERK
CITY MANAGER
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Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Senior Management Analyst 0 0.8 0.8
Library & Museum Senior Management Analyst 0 0.2 0.2
General Fund Senior Community Services Specialist 1 1 1 TOTAL 15.79 15.79 15.2
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Technician 2 2 2
General Fund Animal Control/Code Compliance Supervisor 1 1 1 General Fund Code Compliance Officer/Apprentice 2 3 3
General Fund Management Analyst/Apprentice 1 1 1
General Fund Public Safety Deputy Director 0.8 0.8 0.8
General Fund Public Safety Deputy Director 0.2 0.2 0.2
General Fund Senior Code Compliance Officer 3 2 2
TOTAL 10 10 10
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Assistant 1 1 0
General Fund Administrative Technician 1 1 2
General Fund Assistant Construction Manager 1 1 1
General Fund Associate Engineer 1 1 1
General Fund Construction Inspector/Apprentice 2 2 2
General Fund Maintenance & Operations Coordinator 1 1 1 General Fund Maintenance & Operations Crew Leader 1.5 1.5 0.5 Gas Tax Fund Maintenance & Operations Crew Leader 0 0 1 Lighting & Landscape Maintenance & Operations Crew Leader 0.5 0.5 0.5 General Fund Maintenance & Operations Deputy Director 0.5 0.5 0.5 General Fund Maintenance & Operations Deputy Director 0.5 0.5 0.5 General Fund Maintenance & Operations Superintendent 2.5 2.5 1.5 Gas Tax Fund Maintenance & Operations Superintendent 1 1 1 Lighting & Landscape Maintenance & Operations Superintendent 0.5 0.5 0.5 Gas Tax Fund Maintenance & Operations Worker 4 4 4
General Fund Maintenance & Operations Worker 2.5 2.5 2.5 Lighting & Landscape Maintenance & Operations Worker 1.5 1.5 1.5 General Fund Maintenance & Operations Technician 1 1 1
General Fund Management Analyst/Apprentice 1 1 1
General Fund Public Works Director/City Engineer 1 1 1
General Fund Senior Civil Engineer 0 0 1
Gas Tax Fund Senior Maintenance & Operations Worker 2 2 2 General Fund Senior Maintenance & Operations Worker 1.5 1.5 1.5 Lighting & Landscape Senior Maintenance & Operations Worker 0.5 0.5 0.5 General Fund Traffic Signal Technician/Apprentice 2 2 2 TOTAL 31 31 31
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26
PUBLIC SAFETY
PUBLIC WORKS
COMMUNITY SERVICES (continued)
DESIGN AND DEVELOPMENT
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Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Administrative Assistant 2 2 2
General Fund Administrative Technician 1 1 1
General Fund Assistant Planner/Apprentice 0 1 1
General Fund Associate Planner 1 1 1
General Fund Building Inspector/Apprentice 1 1 1
General Fund Building Official 1 1 1
General Fund Data Reporting Specialist 0.97 1 1
General Fund Deputy Building Official 1 1 1
General Fund Design & Development Director 1 1 1
General Fund Hub Manager 1 1 1
General Fund Permit Technician/Apprentice 6 4 4
General Fund Planning Manager 1 1 1
General Fund Plans Examiner 1 1 1
General Fund Senior Building Inspector 2 2 2
General Fund Senior Permit Technician 1 1 1
General Fund Senior Planner 1 1 1
TOTAL 21.97 21 21
Adopted Adopted Proposed
Funding Source Personnel Schedule 2023/24 2024/25 2025/26 General Fund Accountant 1 1 1
General Fund Administrative Technician 1 1 1
General Fund Finance Director/City Treasurer 0.9 0.9 0.9 Housing Authority Finance Director/City Treasurer 0.1 0.1 0.1 General Fund Finance Manager 1 1 1
General Fund Finance Technician/Apprentice 2 2 2
General Fund Junior Accountant 1 1 1
General Fund Principal Management Analyst 1 1 1
General Fund Senior Accountant 1 1 1
General Fund Senior Finance Technician 1 1 1
TOTAL 10 10 10
TOTAL NUMBER OF ELECTED OFFICIALS 555
TOTAL NUMBER OF PART-TIME EMPLOYEES 7.76 6.79 7.2
TOTAL NUMBER OF FULL-TIME EMPLOYEES 100 100 101
TOTAL NUMBER OF EMPLOYEES 112.76 111.79 113.2
FINANCE
DESIGN AND DEVELOPMENT
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City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO CONFIRM THE ASSESSMENT AND DISTRICT DIAGRAM FOR FISCAL YEAR 2025/26 LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT 89-1
RECOMMENDATION
Adopt a resolution confirming the Assessment and District Diagram for the Landscape and Lighting Assessment District 89-1 for fiscal year 2025/26, pursuant to the Engineer’s report.
EXECUTIVE SUMMARY
Annually, Council must take certain actions pertaining to Citywide Landscape and Lighting Assessment District 89-1 (District) to allow the City to levy annual assessments.
These assessments fund 26% of the citywide landscape, lighting, median, and parkway maintenance costs. Fiscal year (FY) 2025/26 assessment rate will remain at $35.60 per dwelling/parcel also identified as an Equivalent Benefit Unit (EBU).
This has been the rate since 1997.
Adopting this resolution is necessary for the Riverside County Assessor to place the assessment on the tax roll for FY 2025/26.
FISCAL IMPACT
FY 2025/26 estimated cost for retention basin and right-of-way maintenance (landscaping and lighting maintenance for medians and parkways) is $3,808,000.
The assessment charge will generate an estimated $1,002,096. The City will also receive $150,000 from County Service Area 152, levied by Riverside County, to fund retention basin maintenance. The combined income is projected to be $1,152,096; this leaves a shortfall of $2,655,904 to be funded by the General Fund.
BACKGROUND/ANALYSIS
In 1989, the Council formed a District to fund costs associated with the maintenance, construction and servicing of landscape areas, streetlights and traffic signals. The District was modified in 1997 to conform to Proposition 218, which required the removal of PUBLIC HEARING ITEM NO. 1
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maintenance costs for facilities that provide general benefit to the public such as parks, fire stations, and public buildings. Since 1997, the City’s District has only included maintenance costs for streets, streetlights, traffic signals, landscape medians, parkways and retention basins since these costs are considered “exempt” under Proposition 218. Beginning in 1997, maintenance of “non-exempt” items (i.e., facilities providing general benefit) were shown separately but still shown as part of the overall landscape maintenance budget.
Proposition 218 requires that any assessment rate increase be supported by a benefits analysis and citywide vote in favor of the increase. These requirements locked the assessment rate at $35.60 since 1997, while maintenance costs have more than quadrupled.
On June 3, 2025, the Council adopted the following resolutions:
Resolution No. 2025-012 approving the Preliminary Engineer’s Report for FY 2025/26 in connection with the District.
Resolution No. 2025-013 declaring intention to levy annual assessment for construction, maintenance, and servicing landscape and lighting improvements within the boundaries of the territory included in the citywide District and giving notice thereof.
The engineer’s report must contain the following information:
1. A description of the services to be provided throughout the District;
2. Total costs necessary to provide all services described in the engineer’s report;
3. A diagram showing the boundaries of the District, including special benefit zones; and
4. An assessment schedule.
The final engineer’s report (Attachment 1) has been completed and establishes the maintenance budget and number of benefitting parcels. The chart below compares the projected FY 2025/26 data with FY 2024/25 data:
2025/26 2024/25
City wide Benefit Zone Yes Yes
Number of Local Benefit Units 6 6
Number of Equivalent Benefit Units (EBUs) 28,149 28,009 EBU Rate $35.60/EBU $35.60/EBU
District Revenue $1,002,096 $997,118
The City’s consultant, Willdan Financial Services, projects an increase of 140 EBU’s from 2024/25 to 2025/26; actuals will be based on the final FY 2025/26 County Secured Tax Roll.
This public hearing affords an opportunity for impacted property owners to ask questions regarding the District and to provide public testimony regarding any proposed changes. No 612 CLICK HERE to Return to Agenda
changes are proposed at this time. The City Council may adopt FY 2025/26 assessment fees only after the public hearing has been conducted.
Should the Council receive testimony through the public meeting/hearing that warrants a change to the assessment level, the Council can lower the assessment by a majority vote.
If lowered, the reduction in assessment level would impact the revenues necessary to fund the District’s 2025/26 operational budget. Council may also increase the assessment level but only by a special-benefit analysis and vote through a property-owner ballot.
If service levels are not adjusted accordingly, the General Fund would be required to make up the difference.
ALTERNATIVES
The Council can direct staff to adjust the engineer’s report to reflect any changes resulting from the public hearing. Should Council direct amendments to the engineer’s report, an amended report and impacts of the amendments would be submitted for approval at the July 15, 2025, Council meeting.
Prepared by: Dianne Hansen, Maintenance & Operations Superintendent Approved by: Bryan McKinney, Public Works Director/City Engineer Attachment: 1. FY 2025/26 Engineers Annual Levy Report
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RESOLUTION NO. 2025 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, CONFIRMING THE DIAGRAM
AND ASSESSMENTS FOR FISCAL YEAR 2025/2026
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT
89-1 (PURSUANT TO THE LANDSCAPE AND LIGHTING
ACT OF 1972)
WHEREAS, maintenance of landscape improvements in roadways and drainage facilities is a very important service in our community. Landscaping, if well maintained, provides beautification and enhancement to the surroundings, along with a positive effect on property values; and
WHEREAS, the annual assessments generated by the existing 1972 Act City of La Quinta Landscaping and Lighting District will fund the cost of providing installation, servicing, maintenance, and operation of landscaping, lighting and appurtenant facilities within the City of La Quinta that are exempt under provisions of Proposition 218 voted in by the California residents during the November 1996 election; and WHEREAS, on June 3, 2025, the City Council adopted the following resolutions:
Resolution No. 2025-012, approving the Preliminary Engineer’s Report for Fiscal Year 2025/2026 in connection with Landscape and Lighting Assessment District 89-1;
Resolution No. 2025-013, declaring intention to levy annual assessments for construction, maintenance, and servicing landscape and lighting improvements within the boundaries of the territory included in the City-wide Landscape and Lighting Assessment District 89-1, and giving notice thereof; and
WHEREAS, a Notice of a Public Hearing to Adopt a Resolution Confirming the Diagram and Assessments for Fiscal Year 2025/2026 Landscape and Lighting Assessment District 89-1 was published in The Desert Sun newspaper on June 6, 2025.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of La Quinta, California, as follows:
SECTION 1. Pursuant to Chapter 3 of the Landscaping and Lighting Act of 1972, the City Council directed the City Engineer to prepare and file an annual report for Fiscal Year 2025/2026.
SECTION 2. The City filed an annual report on June 3, 2025, and the City Council adopted a Resolution of Intention to Levy and Collect Assessments within 614 CLICK HERE to Return to Agenda
Resolution No. 2025-XXX
FY 2025/26 Landscape and Lighting Assessment District 89-1 Adopted: June 17, 2025
Landscape and Lighting Assessment District 89-1 for Fiscal Year 2025/2026 (Resolution No. 2025-013) and set a Public Meeting/Hearing date of June 17, 2025, at the La Quinta City Council Chamber, 78495 Calle Tampico, La Quinta, California.
Notice of the Public Meeting/Hearing was given in the time and manner required by law.
SECTION 3. On June 17, 2025, a Public Meeting/Hearing for which notice was given, was conducted at which every interested person was given an opportunity to object to the proposed assessment in writing or orally, and the City Council has considered each protest.
SECTION 4. On June 17, 2025, the City Council found that written protests against the proposed assessment had not been made by owners representing more than one-half of the area of the land to be assessed.
SECTION 5. The City Council hereby confirms the diagram and assessment as set forth in the annual report of the Engineer of Work and hereby levies the assessment set forth for Fiscal Year 2025/2026.
SECTION 6. This Resolution shall go into effect upon adoption.
SECTION 7. The City Council authorizes and directs the City Clerk to (i) submit certified copies of this Resolution to the County of Riverside and (ii) take such other and further actions as may be necessary and proper for the County Assessor to place this assessment on the tax roll.
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
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Resolution No. 2025-XXX
FY 2025/26 Landscape and Lighting Assessment District 89-1 Adopted: June 17, 2025
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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City of La Quinta
Street Lighting and Landscape
District No. 89-1
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 3, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ATTACHMENT 1
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AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
City of La Quinta
Street Lighting and Landscape District No. 89-1
Riverside County, State of California
This Report and the enclosed diagrams show the exterior boundaries of the District therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Riverside County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of La Quinta
By: ________________________________
Daniel Louie
Senior Project Manager, District Administration Services By: ________________________________
Tyrone Peter
P.E. # C 81888
5th June
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ENGINEER'S REPORT
CITY OF LA QUINTA
STREET LIGHTING AND LANDSCAPE
DISTRICT NO. 89-1
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll thereto attached was filed with me on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll thereto attached, was approved and confirmed by the City Council of the City of La Quinta, California, on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
I HEREBY CERTIFY that the enclosed Assessment Roll was filed with the County Auditor of the County of Riverside, on the day of , 2025.
BY: Monika Radeva, City Clerk
City of La Quinta
Riverside County, California
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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. HISTORICAL BACKGROUND AND LEGISLATION 2
II. DESCRIPTION OF THE DISTRICT 2
A. DISTRICT BOUNDARIES AND SPECIFIC AREAS OF IMPROVEMENT 2 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS WITHIN THE DISTRICT 4
III. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 5
C. METHODOLOGY 6
IV. DISTRICT BUDGETS 10
A. DESCRIPTION OF BUDGET ITEMS 10
B. 2025/2026 DISTRICT BUDGET 11
APPENDIX A – DISTRICT ASSESSMENT DIAGRAM 14
APPENDIX B – 2025/2026 COLLECTION ROLL 15
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I. OVERVIEW
A. INTRODUCTION
The City of La Quinta (the “City”) annually levies and collects special assessments in order to provide and maintain the facilities, improvements and services within Street Lighting and Landscape District No. 89-1 (the “District”). The District was formed in 1989 pursuant to the Landscaping and Lighting Act of 1972 (the “1972 Act”), Part 2 of Division 15 of the Streets and Highways Code and authorizes the Agency to annually levy and collect assessments to maintain the services and improvements related thereto.
This Engineer’s Annual Levy Report (the “Report”) describes the District, any changes to the District, and the proposed assessments for Fiscal Year 2025/2026.
The proposed assessments are based on the estimated cost to maintain improvements that provide special benefit to properties assessed within the District. The various improvements within the District and the costs of those improvements are identified and budgeted separately, including expenditures, deficits, surpluses, revenues, and reserves. The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the Riverside County Assessor’s Office. The Riverside County Auditor/Controller uses Assessor Parcel Numbers and specific fund numbers on the tax roll to identify properties assessed for special district benefit assessments.
Each parcel within the District is assessed proportionately for those improvements provided by the District and from which the parcel receives special benefit.
Following consideration of public comments, written protests at a noticed public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the City Council may order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the Riverside County Auditor/Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2025/2026.
B. COMPLIANCE WITH CURRENT LEGISLATION
The District was formed in 1989 pursuant to the 1972 Act. As such, the City has determined that pursuant to California Constitution Article XIIID Section 5 Subsection A the existing assessments are exempt from the substantive and procedural requirements of Proposition 218. Any new or increased assessments above the maximum assessment rates previously approved and levied by the City Council would be subject to both the substantive and procedural requirements of the Proposition.
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C. HISTORICAL BACKGROUND AND LEGISLATION
The assessments for the District provide a special benefit to the parcels assessed, and the City utilizes General Fund Revenues to fund improvements and services that are considered general benefit.
This District was formed pursuant to the 1972 Act, which permits the establishment of assessment districts by cities for the purpose of providing for the maintenance of certain public improvements, which include the facilities existing within the District, as those improvements provide a special benefit to parcels.
The City Council reviews the current and projected years’ costs for the construction, operation, maintenance, and servicing of the District facilities and sets the assessment for the ensuing fiscal year, which runs between July 1 and June 30.
II. DESCRIPTION OF THE DISTRICT
A. DISTRICT BOUNDARIES AND SPECIFIC AREAS OF IMPROVEMENT The boundaries of the District are coterminous with the boundaries of the City. The Diagram of the District showing the exterior boundaries has been submitted to the City Clerk at the City and is included by reference.
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. 622 CLICK HERE to Return to Agenda
• The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the Riverside County (the “County”) for collection of assessments;
• Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
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C. IMPROVEMENTS WITHIN THE DISTRICT
The District improvements are the operation, servicing and maintenance of landscaping, lighting and appurtenant facilities, including, but not limited to, personnel, electrical energy, water, materials, contracting services, and other items necessary for the satisfactory operation of these services described as follows:
• Landscaping and Appurtenant Facilities include, but are not limited to, landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance and appurtenant facilities, located within the public street rights-of-way, medians, trails, and dedicated street, drainage or sidewalk easements within the boundary of the District. • Lighting and Appurtenant Facilities include, but are not limited to, poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts and pedestals, metering devices, controllers and appurtenant facilities as required to provide safety lighting and traffic signals within public street rights-of-way and easements within the boundaries of the District. • Maintenance is defined as the furnishing of services and materials for the operation and usual maintenance, operation and servicing of the landscaping, public lighting facilities and appurtenant facilities, including repair, removal or replacement of landscaping, public lighting facilities, or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; and the removal of trimmings, rubbish, debris and other solid waste.
• Servicing is defined as the furnishing of water for the irrigation of the landscaping and the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of landscaping or appurtenant facilities.
The plans and specifications for the improvements are on file in the office of the City Engineer and are by reference made a part of this Report. 624 CLICK HERE to Return to Agenda
III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities.
The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an
assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to apportion the costs based on benefit to each parcel.
B. BENEFIT ANALYSIS
Properties within the District boundary are found to derive a special benefit from the improvements provided by the District. These properties include single family residential, non-residential, vacant residential and non-residential, golf courses, agricultural and hillside conservation properties, vacant and remote non-residential and rural and estate residential properties.
Special Benefits
The method of apportionment (method of assessment) is based on the premise that each assessed parcel receives special benefit from the improvements maintained and funded by the assessments, specifically, landscaping and lighting improvements installed in connection with the development of these parcels. The desirability of properties within the District is enhanced by the presence of wellmaintained landscaping and lighting improvements in close proximity to those properties.
The annual assessments outlined in this Report are based on the estimated costs to provide necessary services, operation, administration, and maintenance required to ensure the satisfactory condition and quality of each improvement.
The special benefits associated with the landscaping improvements are specifically:
• Enhanced desirability of properties through association with the 625 CLICK HERE to Return to Agenda
improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods, specifically:
• Enhanced deterrence of crime – an aid to police protection. • Increased nighttime safety on roads and highways.
• Improved visibility of pedestrians and motorists.
• Improved ingress and egress to and from property.
• Reduced vandalism, damage to improvements or property, and other criminal acts.
• Improved traffic circulation and reduced nighttime accidents and personal property loss.
• Increased promotion of business during nighttime hours in the case of commercial properties.
The preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.
C. METHODOLOGY
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that distributes the net amount to be assessed among the assessable parcels in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used within the District should reflect the composition of the parcels - and the 626 CLICK HERE to Return to Agenda
improvements and services provided therein - to apportion the costs based on estimated special benefit to each parcel.
The cost to provide maintenance and service of the improvements within the District shall be equitably distributed among each assessable parcel based on the estimated special benefit received by each parcel.
Equivalent Benefit Units
To equitably spread special benefit to each parcel, it is necessary to establish a relationship between the various types of properties within the District and the improvements that benefit those properties. Each parcel within the District is assigned an Equivalent Benefit Unit (“EBU”) factor that reflects its land use, size and development, or development potential. Parcels that receive special benefit from the various District improvements are proportionately assessed for the cost of those improvements based on their calculated EBU. The EBU method assessment for this District uses the Single-Family Residential parcel as the basic unit of assessment. A Single Family Residential (“SFR”) parcel equals one EBU.
Every other land-use is assigned an EBU factor based on an assessment formula that equates the property’s specific land-use and relative special benefits compared to the Single-Family Residential parcel.
The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefits to each parcel from the improvements are apportioned as a function of land use type, size, and development. The following table provides a listing of land use types, the EBU factors applied to that land use and the multiplying factor used to calculate each parcel’s individual EBU for each improvement provided in the District.
During the formation of the District, a methodology was developed to calculate the EBUs for other residential and non-residential land use parcels, which are outlined below for reference. Every land use is assigned EBUs based on the assessment formula approved for the District. Parcels which have been determined to receive greater benefit than the SFR parcel are assigned more than 1 EBU and parcels that are determined to receive lesser benefit than SFR parcels are assigned less than 1 EBU as reflected in the Assessment Methodology.
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Single-Family Residential
The City’s General Plan allows up to one acre of area for subdivided residential lots. The subdivided single-family lot equal to or less than one acre in size is the basic unit for calculation of the benefit assessments. Parcels less than one acre in size zoned for single-family residential use are assessed one (1) EBU.
Multi-Family Residential
Multi-Family Residential parcels are assessed one-half (0.5) EBU per unit.
Non-Residential
The factor used for converting nonresidential is based on the average number of typical single-family residential lots of five per acre. Therefore, non-residential parcels will be assessed five (5) EBUs per acre with a minimum number per parcel of one (1) EBU.
Vacant Residential
Parcels defined as single family residential parcels less than one acre and having no structure will be assessed 33 percent (33%) of a single-family dwelling, or 0.33 EBU per parcel.
Vacant Non-Residential
Parcels not considered single family residential parcels less than one acre and having no structure will be assessed based on acreage. The typical development in La Quinta occurs in increments of twenty (20) acres or less. The first twenty (20) acres of a Vacant Non-Residential parcel will be assessed at a rate of 33 percent (33%) of developed nonresidential properties, or 1.65 EBU per acre or any portion of an acre. The minimum number of EBUs per parcel is one (1) EBU. Any parcel of land greater than twenty (20) acres is considered open space and exempt from assessment until such time as parcel subdivision or development occurs.
Land Use EBU Factor
Exempt Parcels 0.0
Single Family Residential Parcels 1.0 per unit
Multi-Family Residential Parcels 0.5 per unit
Non-Residential Parcels 5.0 per acre; 1.0 minimum
Vacant Residential Parcels 0.33 per unit
Vacant Non-Residential Parcels 1.65 per acre for first 20 acres only Golf Course Parcels 0.50 per acre; 1.0 minimum
Agricultural Parcels 0.25 per acre; 1.0 minimum
Hillside Conservative Zone Parcels 0.10 per acre
Vacant & Remote Parcels 0.825 per acre for first 20 acres only Rural/Estate Residential 1.0 + 0.33 per acre in excess 1 acre 628 CLICK HERE to Return to Agenda
Golf Courses
Properties identified as golf courses will be assessed a rate of 10 percent (10%) of the developed nonresidential properties, or 0.50 EBU per acre or any portion of an acre. The minimum number per parcel is one (1) EBU.
Agricultural
Properties identified as agricultural will be assessed a rate of 5 percent (5%) of developed nonresidential properties, or 0.25 EBU per acre or any portion of an acre. The minimum number per parcel is one (1) EBU.
Hillside Conservation
Parcels located in areas zoned Hillside Conservation per the City’s Official Zoning Map will be assessed on the basis of allowable development within the Hillside Conservation Zone. The parcel will be assessed as one dwelling unit per ten (10) acres or 0.10 EBU per acre or any portion of an acre.
Vacant and Remote Non-Residential Parcels (LAFCO Annexation No. 9) Parcels not considered single family residential parcels less than one (1) acre and do not contain structures, will be assessed based on acreage. The City defines Vacant and Remote Non-Residential as parcels physically separated from City services and not readily able to develop due to difficult access and utility limitations. The land values are typically one half the value of other Vacant NonResidential parcels because of the high cost of constructing appropriate access and utility infrastructures necessary. The Vacant and Remote Non-Residential parcels are assessed a rate of 0.825 EBUs per acre or portion thereof, for the first twenty (20) acres, with a minimum of one (1) EBU per parcel.
Rural/Estate Residential
Parcels of one acre or more in size, but having only one residential unit are identified as Rural/Estate Residential. These parcels will be assessed a rate of one (1) EBU for the first acre and 0.33 EBUs for each additional acre or portion of an acre.
Exempt Property
Publicly owned property and utility rights-of-way are exempt from assessment, as well as parcels of land shown on the County Assessor's records as Vacant Desert Land, Vacant Mountain Land, Agricultural Preserve and Public Utility owned land.
This Report does not propose an increase in the District’s assessment rates for Fiscal Year 2025/2026 over or above the maximum rate established. The proposed rate per EBU for Fiscal Year 2025/2026 is the same rate assessed for Fiscal Year 2024/2025. The base assessment rate to be approved for Fiscal Year 2025/2026 is $35.60.
The maximum assessment rate per EBU may not increase without a vote of the property owners in the District. Therefore, the assessment is proposed to remain at the maximum amount of $35.60 per EBU. This equates to total projected 629 CLICK HERE to Return to Agenda
assessment revenue of $1,002,096. The City proposes the remaining $6,969,954 be funded through a General Fund contribution of $6,819,954 and $150,000 of revenue from CSA 152.
IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act requires that a special fund be established and maintained for the revenues and expenditures of the District. Funds raised by assessment shall be used only for the purposes as stated herein. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate.
The following describes the services and costs that are funded through the District, shown in the District Budgets.
District Costs
Personnel – Reflects relevant City Staff salaries, wages and benefits, and also includes Worker’s Compensation Insurance, Stand-By, and Overtime Labor.
Contract Services – Includes contracted labor, such as the County Tax Roll Administration Fees, maintenance and repair of traffic signals, tree trimming, and security service.
Rental Services – Reflects funds used for the purpose of uniform rental.
Vehicle Operations – Includes the maintenance of fleet vehicles.
Utilities – Includes the electric, telephone, and water services.
Travel Training & Meetings – Reflects the funds used for the purposes of training and meetings.
Information Technology – Includes computers, printers, and other related items and services.
Operating Supplies – This item includes plant replacement, safety gear, field materials, and the materials used for the purposes of removing graffiti.
Small Tools/Equipment – Includes non-capital small tools and equipment.
District Administration – The cost for providing the coordination of District services and operations, response to public concerns and education, as well as procedures associated with the levy and collection of assessments. This item also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the District 630 CLICK HERE to Return to Agenda
including any required notices, mailings or property owner protest ballot proceedings.
B. 2025/2026 DISTRICT BUDGET
For the purpose of estimating costs for the maintenance and servicing, actual costs are used where possible. However, where the improvements are new, or where actual maintenance experience is lacking, cost estimates will be used to determine costs. The Budget of estimated cost of operation, servicing, and maintenance for Fiscal Year 2025/2026 is summarized on the next page in Table 1. 631 CLICK HERE to Return to Agenda
Table 1 - Fiscal Year 2025/2026 Budget
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The following information was obtained from the Riverside County Assessor's Secured Roll, Assessor's Parcel Maps, and the City’s Planning Department. The land use categories were developed to classify the different land use types in the City.
Table 2
(1) The difference in the “Balance to Levy” amount in Table 1 and the total FY 2025/2026 Levy amount in Table 2 is a rounding difference due to the County even penny requirement for each charged parcel.
Actuals will be based on the final County Secured Roll for Fiscal Year 2025/2026.
Differences are generally due to changes in County Land Use Classifications or Assessor’s Parcel Number changes.
Land Use FY 2025/2026
Parcel Count
County
Acres
Prior Year
EBU
Prior Year
Levy
FY
2025/2026
EBU
FY 2025/2026
Levy (1)
Agricultural 17 371.44 93.22 $3,318.60 93.22 $3,318.60
Exempt 88 139.74 0.00 0.00 0.00 0.00
Golf Course 284 3,497.57 1,805.92 64,289.08 1,805.92 64,289.08 Hillside
Conservation 13 318.93 31.89 1,135.28 31.89 1,135.28
Multi-Family
Residential 34 94.80 642.00 22,855.20 642.00 22,855.20
Non-Residential 285 582.17 2,925.65 104,153.14 2,925.65 104,153.14 Rural/ Estate 57 117.97 95.93 3,414.62 95.93 3,414.62
Vacant/ Remote 15 146.20 120.62 4,293.80 120.62 4,293.80 Single Family
Residential 21,597 3,983.52 21,597.00 768,853.20 21,597.00 768,853.20 Vacant
Residential 1,092 799.49 360.36 12,820.08 360.36 12,820.08 Vacant NonResidential 176 505.87 476.52 16,962.52 476.52 16,962.52 Total 23,570 10,417.96 28,149.11 $1,002,095.52 28,149.11 $1,002,095.52 633 CLICK HERE to Return to Agenda
APPENDIX A – DISTRICT ASSESSMENT DIAGRAM
The Boundary Diagrams for the original districts have previously been submitted to the Clerk of the City in the format required under the 1972 Act and are made part of this Report by reference.
The parcel identification, lines and dimensions of each parcel within the District are those lines and dimensions shown on the Assessor’s Maps of Riverside County for the year in which this Report was prepared and is incorporated by reference and made part of this Report.
The attached Landscape Maintenance Map displays the landscape maintenance areas within the City.
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APPENDIX B – 2025/2026 COLLECTION ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Riverside County Assessor’s Parcel Maps and/or the Riverside County Secured Tax Roll for the year in which this Report is prepared.
Non-assessable lots or parcels may include government owned land, public utility owned property, land principally encumbered with public right-of-ways or easements and dedicated common areas. These parcels will not be assessed.
A listing of parcels within the District, along with the proposed assessment amounts, has been submitted to the City Clerk and, by reference, is made part of this Report.
Upon approval of the Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll in Fiscal Year 2025/2026. If the parcels or APNs within the District and referenced in this Report, are re-numbered, re-apportioned or changed by the County Assessor’s Office after approval of the Report, the new parcel or APNs with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or APNs will be based on the method of apportionment and levy amount approved in this Report by the City Council. 635 CLICK HERE to Return to Agenda
636 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING: June 17, 2025
STAFF REPORT
AGENDA TITLE: ADOPT RESOLUTION TO APPROVE FISCAL YEARS 2025/26 THROUGH 2029/30 CAPITAL IMPROVEMENT PROGRAM
RECOMMENDATION
Adopt a resolution to approve fiscal years 2025/26 through 2029/30 Capital Improvement Program.
EXECUTIVE SUMMARY
• The Capital Improvement Program (CIP) is a five-year program that identifies the scope, budget, and schedule for street, park, facility, and infrastructure projects. • Staff presented fiscal year (FY) 2025/26 projects on March 26, 2025, to the Financial Advisory Commission (FAC) and on April 1, 2025, to Council. • 19 projects are identified for FY 2025/26 with an estimated cost of $25 million. This first year of the CIP Program is called the “Capital Budget”. • The 2025/26 projects have been incorporated for appropriation into the Operating and Capital Budget.
• Pursuant to the Government Code, Council must hold a public hearing on the CIP and consider its adoption by resolution after a public hearing.
FISCAL IMPACT
While the Council is requested to approve the five-year CIP, only FY 2025/26 projects are funded as follows:
PUBLIC HEARING ITEM NO. 2
637 CLICK HERE to Return to Agenda
*Project No. 2024-09 was initially tracking the Welcome Center Improvements Project.
Staff recommends renaming the project to Bear Creek Trailhead Restrooms and utilizing project No. 2024-09 allocated budget funded in the FY 2024/25 CIP.
BACKGROUND/ANALYSIS
The CIP presents a five-year assessment of the community’s infrastructure, facility and equipment needs; a five-year funding strategy is also outlined. It is updated annually, and the current year CIP projects are included in the Operating and Capital Budget.
Funds are appropriated and the City then implements the current year CIP projects.
The CIP process starts in January of each year and involves the community, Council, and the FAC. Staff presented 2025/26 CIP projects to the FAC on March 26, 2025, and to the Council during study session on April 1, 2025.
The following is a summary of the 2025/26 projects:
2025/26 CIP Projects
• Transportation - Roadway
Pavement Management Plan
Highway 111 Corridor Area Plan Implementation
Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 638 CLICK HERE to Return to Agenda
Miles Avenue Pavement Rehabilitation
Citywide Striping Refresh
5-year PMP Update
Washington Street Pavement Rehabilitation
Cove Area Slurry Seal Improvements Phase 2
• Transportation - Pedestrian
ADA Accessible Ramps – Various Locations
Sidewalks – Various Locations
Citywide Miscellaneous ADA Improvements
• Parks and Facilities
Maintenance and Operations Yard
Cultural Campus
Bear Creek Trailhead Restrooms
• Landscape Improvements
Landscape and Lighting Median Island Improvements
• Drainage Enhancements
Citywide Drainage Enhancements
• Reimbursement Agreements
Developer Reimbursement for DIF Eligible Improvements • Traffic Signal Improvements
Citywide Traffic Signal Maintenance Improvements
The Capital Budget is based on existing funds and projected revenues. Projects slated for subsequent years are approved on a planning basis and do not receive expenditure authority until they are incorporated in the Capital Budget.
Those projects designated as “Additional Projects” in Attachment 1 do not have identified funding sources. In the case of Development Impact Fee (DIF) funded projects, a longterm collection period is required to accumulate funds before projects are implemented.
Notice of public hearing was advertised in The Desert Sun newspaper on June 4, 2025.
ALTERNATIVES
Council may modify the 2025/26 through 2029/30 CIP.
Prepared by: Carley Escarrega, Administrative Technician Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachments: 1. 2021-26 Pavement Management – 5-year plan
2. CIP Unfunded Additional Projects Expenditure Summary 639 CLICK HERE to Return to Agenda
640 CLICK HERE to Return to Agenda
RESOLUTION NO. 2025 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
LA QUINTA, CALIFORNIA, APPROVING THE FISCAL
YEAR 2025/2026 THROUGH 2029/2030 CAPITAL
IMPROVEMENT PROGRAM
WHEREAS, pursuant to Government Code Section 66002, the City of La Quinta (“City”) is required to review and approve a Capital Improvement Program (“CIP”); and WHEREAS, the City is required to conduct a noticed public hearing for consideration and approval of the CIP; and
WHEREAS, notice of the public hearing has been given pursuant to Government Code Section 65090, specifically, the required notice was published on June 4, 2025 in The Desert Sun; and
WHEREAS, the CIP is a five-year planning instrument used by the City to identify capital improvement needs and to coordinate financing and timing of those needs in a manner that maximizes the return to the public; and
WHEREAS, the CIP is a statement of the City’s goals, objectives and priorities for a five-year plan and the financial commitments required to accomplish those objectives; and
WHEREAS, the Fiscal Year 2025/2026 through 2029/2030 Program proposes approximately $66.8 million in improvement projects and identifies $61.3 million of unfunded additional improvement projects over the five-year period, commencing on July 1, 2025 and ending June 30, 2030; and
WHEREAS, the amount allocated for the CIP for first-year projects, called the “Capital Budget,” proposes $25.1 million in improvements, which will become effective on July 1, 2025; and
WHEREAS, it would be in the best interest of the public to completely fund all improvements identified within the Capital Budget.
NOW THEREFORE, BE IT RESOLVED, by the La Quinta City Council, as follows:
SECTION 1. The above recitations are true and correct.
SECTION 2. The City Council hereby approves the Fiscal Year 2025/2026 through 2029/2030 Capital Improvement Program “Exhibit A” and confirms the inclusion of the Capital Budget into the Fiscal Year 2025/2026 operating budget, which appropriates funds for specific facilities, equipment and improvements. 641 CLICK HERE to Return to Agenda
PASSED, APPROVED and ADOPTED at a regular meeting of the La Quinta City Council held on this 17th day of June 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
LINDA EVANS, Mayor
City of La Quinta, California
ATTEST:
_________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___________________________
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
642 CLICK HERE to Return to Agenda
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
REVENUE SUMMARY
Project # Project Description
General
Fund
Operating
Measure G
Sales Tax
Community
/Cultural
Center DIF
SB 1 Road
Maint/Rehab
Transportation
DIF
Maintenance
and Facilities
DIF Measure A
Other
Revenue
Other
Revenue Source Total
2025/2026
2526ADA ADA Accessible Ramps - Various Locations 20,000 20,000 2526CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000 2526PMP Pavement Management Plan Street Improvements 1,000,000 2,000,000 3,000,000 2526STI Sidewalks - Various Locations 55,000 55,000
2526TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000 2526DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000 201804 Landscape and Lighting Median Island Improvements 500,000 500,000 201805 Maintenance and Operations Yard 9,800,000 362,526 10,162,526 201901 Cultural Campus 1,550,000 1,200,000 482,561 3,232,561 201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 1,000,000 1,000,000 202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 579,109 579,109 202301 Miles Avenue Pavement Rehabilitation 1,600,000 1,000,000 289,132 2,889,132 202409 Bear Creek Trailhead Restroom 250,000 250,000
202501 Citywide Striping Refresh 500,000 500,000 1,000,000 202502 Cove Area Slurry Seal Improvements Phase 2 1,006,705 1,006,705 202504 5-Year PMP Update 100,000 100,000
202505 Washington Street Pavement Rehabilitation Project (Eisenhower Drive to northern city limit) 100,000 100,000 202506 FY 2526 Citywide Miscellaneous ADA Improvements (Plaza La Quinta) 136,000 CDBG 136,000 FY 2025/2026 SUBTOTAL: 6,052,000 15,000,000 482,561 1,006,705 979,109 362,526 1,124,132 186,000 25,193,033 2026/2027
2627ADA ADA Accessible Ramps - Various Locations 20,000 20,000 2627CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000 2627PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000 2627STI Sidewalks - Various Locations 55,000 55,000
2627TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000 2627DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000 201804 Landscape and Lighting Median Island Improvements 500,000 500,000 201805 Maintenance and Operations Yard 7,500,000 7,500,000 201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 1,000,000 1,000,000 202301 Miles Avenue Pavement Rehabilitation 250,000 250,000 202601 Avenue 47 Pavement Rehabilitation (Washington Street to Adams Street) 900,000 900,000 202602 Phase III Public Safety Camera System 3,000,000 3,000,000 202603 Washington Street at Lake La Quinta Drive (New Traffic Signal) 430,000 430,000 202604 Francis Hack Lane Pavement Rehabilitation (Avenida Bermudas to Cul-De-Sac) 405,730 405,730 202605 Corporate Centre Drive Gap Closure 1,000,000 1,000,000 202606 Welcome Center Improvements 0
202607 Citywide Arterial Slurry Seal Improvements 1,000,000 1,000,000 FY 2026/2027 SUBTOTAL: 2,052,000 12,500,000 0 1,000,000 1,830,000 0 1,790,730 50,000 19,222,730 2027/2028
2728ADA ADA Accessible Ramps - Various Locations 20,000 20,000 2728CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000 2728PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000 2728STI Sidewalks - Various Locations 55,000 55,000
2728TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000 2728DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 400,000 400,000 201804 Landscape and Lighting Median Island Improvements 500,000 500,000 201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 1,000,000 1,000,000 202701 North La Quinta Slurry Seal Improvements/Pavement Repair 1,500,000 1,500,000 202702 Highway 111/Simon Drive Dual Left Turn Lanes 1,000,000 1,000,000 FY 2027/2028 SUBTOTAL: 2,052,000 2,000,000 0 1,000,000 400,000 0 1,735,000 50,000 7,237,000 643 CLICK HERE to Return to Agenda
ATTACHMENT 1
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
REVENUE SUMMARY
Project # Project Description
General
Fund
Operating
Measure G
Sales Tax
Community
/Cultural
Center DIF
SB 1 Road
Maint/Rehab
Transportation
DIF
Maintenance
and Facilities
DIF Measure A
Other
Revenue
Other
Revenue Source Total
2028/2029
2829ADA ADA Accessible Ramps - Various Locations 20,000 20,000 2829CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000 2829PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000 2829STI Sidewalks - Various Locations 55,000 55,000
2829TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000 2829DRA Citywide Drainage Enhancements 477,000 477,000
201702 Developer Reimbursement for DIF Eligible Improvements 139,723 139,723 201804 Landscape and Lighting Median Island Improvements 500,000 500,000 201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 1,000,000 1,000,000 202801 Washington Street Pavement Rehabilitation (Sagebrush Drive to Fred Waring Drive) 1,000,000 1,000,000 1,665,361 3,665,361 FY 2028/2029 SUBTOTAL: 2,052,000 3,000,000 0 1,000,000 139,723 0 1,900,361 50,000 8,142,084 2029/2030
2930ADA ADA Accessible Ramps - Various Locations 20,000 20,000 2930CPM Citywide Preventative Maintenance Plan Improvements 50,000 Equip Replacement Fund 50,000 2930PMP Pavement Management Plan Street Improvements 1,000,000 1,000,000 2,000,000 2930STI Sidewalks - Various Locations 55,000 55,000
2930TMI Citywide Traffic Signal Maintenance Improvements 235,000 235,000 2930DRA Citywide Drainage Enhancements 477,000 477,000
201804 Landscape and Lighting Median Island Improvements 500,000 500,000 201905 Highway 111 Corridor Area Plan Implementation 1,000,000 1,000,000 202901 Avenue 52 Pavement Rehabilitation 1,128,502 1,609,991 2,738,493 FY 2029/2030 SUBTOTAL: 2,052,000 2,000,000 0 1,128,502 0 0 1,844,991 50,000 7,075,493 TOTAL FISCAL YEARS 2025/26 THROUGH 2029/30: 14,260,000 34,500,000 482,561 5,135,207 3,348,832 362,526 8,395,214 386,000 66,870,340 644 CLICK HERE to Return to Agenda
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
EXPENDITURE SUMMARY
Project # Project Description
Engineering/
Design Construction
Inspection/
Testing/
Survey Professional Contingency Other
Other
Expenditure Total
2025/2026
2526ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000 2526CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000 2526PMP Pavement Management Plan Street Improvements 217,500 2,100,000 202,500 180,000 300,000 3,000,000 2526STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000 2526TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000 2526DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000 201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000 201804 Landscape and Lighting Median Island Improvements 0 500,000 0 0 0 500,000 201805 Maintenance and Operations Yard 736,783 7,113,768 685,971 609,752 1,016,253 10,162,526 201901 Cultural Campus 234,361 2,262,793 218,198 193,954 323,256 3,232,561 201905 Highway 111 Corridor Area Plan Implementation (for 2022-25) 72,500 700,000 67,500 60,000 100,000 1,000,000 202205 Avenue 50 Widening Improvements (Jefferson Street to Madison Street) 41,985 405,376 39,090 34,747 57,911 579,109 202301 Miles Avenue Pavement Rehabilitation 209,462 2,022,392 195,016 173,348 288,913 2,889,132 202409 Bear Creek Trailhead Restroom 18,125 175,000 16,875 15,000 25,000 250,000 202501 Citywide Striping Refresh 72,500 700,000 67,500 60,000 100,000 1,000,000 202502 Cove Area Slurry Seal Improvements Phase 2 72,986 704,694 67,953 60,402 100,671 1,006,705 202504 5-Year PMP Update 7,250 70,000 6,750 6,000 10,000 100,000 202505 Washington Street Pavement Rehabilitation Project (Eisenhower Drive to northern city limit) 100,000 0 0 0 0 100,000 202506 FY 2526 Citywide Miscellaneous ADA Improvements (Plaza La Quinta) 9,860 95,200 9,180 8,160 13,600 136,000 FY 2025/2026 SUBTOTAL: 1,836,957 17,505,623 1,617,167 1,437,482 2,395,803 400,000 25,193,033 2026/2027
2627ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000 2627CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000 2627PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000 2627STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000 2627TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000 2627DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000 201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000 201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000 201805 Maintenance and Operations Yard 543,750 5,250,000 506,250 450,000 750,000 7,500,000 201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000 202301 Miles Avenue Pavement Rehabilitation 18,125 175,000 16,875 15,000 25,000 250,000 202601 Avenue 47 Pavement Rehabilitation (Washington Street to Adams Street) 65,250 630,000 60,750 54,000 90,000 900,000 202602 Phase III Public Safety Camera System 217,500 2,100,000 202,500 180,000 300,000 3,000,000 202603 Washington Street at Lake La Quinta Drive (New Traffic Signal) 31,175 301,000 29,025 25,800 43,000 430,000 202604 Francis Hack Lane Pavement Rehabilitation (Avenida Bermudas to Cul-De-Sac) 29,415 284,011 27,387 24,344 40,573 405,730 202605 Corporate Centre Drive Gap Closure 72,500 700,000 67,500 60,000 100,000 1,000,000 202606 Welcome Center Improvements 0 0 0 0 0 0
202607 Citywide Arterial Slurry Seal Improvements 72,500 700,000 67,500 60,000 100,000 1,000,000 FY 2026/2027 SUBTOTAL: 1,347,610 13,246,411 1,254,672 1,115,264 1,858,773 400,000 19,222,730 645 CLICK HERE to Return to Agenda
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
EXPENDITURE SUMMARY
2027/2028
2728ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000 2728CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000 2728PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000 2728STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000 2728TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000 2728DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000 201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 400,000 Reimbursement 400,000 201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000 201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000 202701 North La Quinta Slurry Seal Improvements/Pavement Repair 108,750 1,050,000 101,250 90,000 150,000 1,500,000 202702 Highway 111/Simon Drive Dual Left Turn Lanes 72,500 700,000 67,500 60,000 100,000 1,000,000 FY 2027/2028 SUBTOTAL: 478,645 4,856,400 445,635 396,120 660,200 400,000 7,237,000 2028/2029
2829ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000 2829CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000 2829PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000 2829STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000 2829TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000 2829DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000 201702 Developer Reimbursement for DIF Eligible Improvements 0 0 0 0 0 139,723 Reimbursement 139,723 201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000 201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000 202801 Washington Street Pavement Rehabilitation (Sagebrush Drive to Fred Waring Drive) 265,739 2,565,753 247,412 219,922 366,536 3,665,361 FY 2028/2029 SUBTOTAL: 563,134 5,672,153 524,297 466,042 776,736 139,723 8,142,084 2029/2030
2930ADA ADA Accessible Ramps - Various Locations 1,450 14,000 1,350 1,200 2,000 20,000 2930CPM Citywide Preventative Maintenance Plan Improvements 3,625 35,000 3,375 3,000 5,000 50,000 2930PMP Pavement Management Plan Street Improvements 145,000 1,400,000 135,000 120,000 200,000 2,000,000 2930STI Sidewalks - Various Locations 3,988 38,500 3,713 3,300 5,500 55,000 2930TMI Citywide Traffic Signal Maintenance Improvements 0 235,000 0 0 0 235,000 2930DRA Citywide Drainage Enhancements 34,583 333,900 32,198 28,620 47,700 477,000 201804 Landscape and Lighting Median Island Improvements 36,250 350,000 33,750 30,000 50,000 500,000 201905 Highway 111 Corridor Area Plan Implementation 72,500 700,000 67,500 60,000 100,000 1,000,000 202901 Avenue 52 Pavement Rehabilitation 198,541 1,916,945 184,848 164,310 273,849 2,738,493 FY 2029/2030 SUBTOTAL: 495,936 5,023,345 461,733 410,430 684,049 0 7,075,493 TOTAL FISCAL YEARS 2025/2026 THROUGH 2029/2030: 4,722,282 46,303,932 4,303,504 3,825,337 6,375,562 1,339,723 66,870,340 646 CLICK HERE to Return to Agenda
Project Description Quimby Funds
DIF
Transportation
DIF
Parks/Rec
DIF
Maint Facility
DIF
Fire Other
Other
Revenue Source Total
BRIDGE IMPROVEMENTS
AD 1 Washington Street Bridge Railing (Replacement) 1,070,355 TBD/City of Indian Wells 1,070,355
DRAINAGE IMPROVEMENTS
MISCELLANEOUS IMPROVEMENTS
AD 2 Village Area Parking Structure 10,000,000 TBD 10,000,000 AD 3 Village Area Parking Lot 2,500,000 TBD 2,500,000
PUBLIC FACILITIES
AD 4 City Hall Solar Panels 1,000,000 TBD 1,000,000
AD 5 Library/Wellness Center Solar Panels 1,000,000 TBD 1,000,000 AD 6 Southeast Area Fire Station 2,198,500 2,198,500 County of Riverside 4,397,000 PARKS
AD 7 Sports Complex Field Improvements 5,551,129 TBD 5,551,129 AD 8 SilverRock Park Venue Phase II 4,369,439 TBD 4,369,439
STREET IMPROVEMENTS
AD 9 Avenue 62 Street Improvements (Monroe Street to Madison Street) 1,949,000 Dev Contribution 1,949,000 AD 10 Highway 111 at La Quinta Center Drive (Dual Left Turn Lanes) 703,000 TBD 703,000 AD 11 Jefferson Street Extension (Avenue 58 to Avenue 60) 1,000,000 2,064,160 Dev Contribution 3,064,160
STREET IMPROVEMENTS - BICYCLE PATHS
AD 12 Citywide Bicycle Path Improvements 8,600,000 TBD 8,600,000
STREET IMPROVEMENTS - ROUNDABOUTS
AD 13 Madison Street at Avenue 58 Two Lane Roundabout 2,388,000 2,388,000 AD 14 Madison Street at Avenue 60 Two Lane Roundabout 2,388,000 2,388,000 AD 15 Monroe Street at Avenue 54 Two Lane Roundabout 1,194,000 1,194,000 County of Riverside 2,388,000 AD 16 Monroe Street at Avenue 58 Two Lane Roundabout 1,194,000 1,194,000 County of Riverside 2,388,000 AD 17 Monroe Street at Avenue 60 Two Lane Roundabout 2,388,000 2,388,000 AD 18 Monroe Street at Avenue 62 Two Lane Roundabout 597,000 1,791,000 TBD/County of Riverside 2,388,000 AD 19 Jefferson Street at Avenue 54 Roundabout 1,791,000 597,000 Dev Contribution 2,388,000
STREET IMPROVEMENTS - TRAFFIC SIGNALS
AD 20 Avenue 50 at Orchard Lane (New Traffic Signal) 107,500 322,500 Dev Contribution 430,000 TOTAL ADD PROJECTS: 0 13,047,500 0 0 2,198,500 46,104,083 61,350,083
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
UNFUNDED ADDITIONAL PROJECTS - REVENUE SUMMARY
Project #
647 CLICK HERE to Return to Agenda
ATTACHMENT 2
Project Description Engineering Construction Inspection Professional Contingency Other Total
BRIDGE IMPROVEMENTS
AD 1 Washington Street Bridge Railing (Replacement) 107,036 800,090 82,953 26,759 53,518 1,070,355
DRAINAGE IMPROVEMENTS
MISCELLANEOUS IMPROVEMENTS
AD 2 Village Area Parking Structure 1,000,000 7,475,000 775,000 250,000 500,000 10,000,000 AD 3 Village Area Parking Lot 250,000 1,868,750 193,750 62,500 125,000 2,500,000
PUBLIC FACILITIES
AD 4 City Hall Solar Panels 50,000 950,000 1,000,000
AD 5 Library/Wellness Center Solar Panels 50,000 950,000 1,000,000 AD 6 Southeast Area Fire Station 439,700 3,286,758 340,768 109,925 219,850 4,397,000 PARKS
AD 7 Sports Complex Field Improvements 555,113 4,149,469 430,212 138,778 277,556 5,551,129 AD 8 SilverRock Park Venue Phase II 436,944 3,266,156 338,632 109,236 218,472 4,369,439
STREET IMPROVEMENTS
AD 9 Avenue 62 Street Improvements (Monroe Street to Madison Street) 194,900 1,456,878 151,048 48,725 97,450 1,949,000 AD 10 Highway 111 at La Quinta Center Drive (Dual Left Turn Lanes) 70,300 525,493 54,483 17,575 35,150 703,000 AD 11 Jefferson Street Extension (Avenue 58 to Avenue 60) 306,416 2,290,460 237,472 76,604 153,208 3,064,160
STREET IMPROVEMENTS - BICYCLE PATHS
AD 12 Citywide Bicycle Path Improvements 860,000 6,428,500 666,500 215,000 430,000 8,600,000
STREET IMPROVEMENTS - ROUNDABOUTS
AD 13 Madison Street at Avenue 58 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 14 Madison Street at Avenue 60 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 15 Monroe Street at Avenue 54 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 16 Monroe Street at Avenue 58 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 17 Monroe Street at Avenue 60 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 18 Monroe Street at Avenue 62 Two Lane Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000 AD 19 Jefferson Street at Avenue 54 Roundabout 238,800 1,785,030 185,070 59,700 119,400 2,388,000
STREET IMPROVEMENTS - TRAFFIC SIGNALS
AD 20 Avenue 50 at Orchard Lane (New Traffic Signal) 43,000 321,425 33,325 10,750 21,500 430,000 SUBTOTAL ADD PROJECTS 6,035,008 46,264,187 4,599,631 1,483,752 2,967,504 61,350,083 -
CITY OF LA QUINTA
CAPITAL IMPROVEMENT PROGRAM
UNFUNDED ADDITIONAL PROJECTS - EXPENDITURE SUMMARY
Project #
648 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING
STAFF REPORT
TO: Madam Mayor and Members of the City Council
FROM: Carley Escarrega, Administrative Technician
DATE: June 17, 2025
SUBJECT: EISENHOWER DRIVE ROAD DIET SURVEY RESULTS
On July 16, 2024, Council reviewed the proposed Eisenhower Drive Road Diet Project (Project), which provided an option to address residents’ concerns about vehicle speeding and safety along Eisenhower Drive, south of Calle Sinaloa, which was identified as the number two (2) project of interest during the City’s Annual Community Workshop held in February 2024.
As a result, Council directed staff to issue a survey to receive citizens’ input on the Project (Attachment 1), during the winter months. The survey was published from February 10 to March 17, 2025; and 517 responses were received. Below is a summary of the survey questions and results.
1. Do you support reducing a traffic lane to create a dedicated bike lane, considering the potential benefits for cyclist safety and the environment, as well as concerns about increased traffic congestion and longer travel times? Answer Choices Responses
Yes 37.91% 196
No 62.09% 321
Total 517
2. Do you live in the Cove?
Answer Choices Responses
Yes 94.39% 488
No 5.61% 29
Total 517
DEPARTMENTAL REPORT ITEM NO. 8
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3. If you live in the Cove, do you live on Eisenhower Drive? Answer Choices Responses
Yes 21.66% 112
No 78.34% 405
Total 517
Analysis of the survey results shows the following breakdown:
Road Diet
Support
Total Response Cove Resident
Response
Eisenhower Drive
Resident Response
Yes 196 37.91% 180 36.9% 40 35.7%
No 321 62.09% 308 63.1% 72 64.3%
Numbers of residents supporting versus not supporting the proposed road diet is consistent between the different resident locations.
Based on survey results staff will not be bringing this project back to council unless requested.
Attachment: 1. Survey Flyer
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EISENHOWER
ROAD DIET
SURVEY
We’d love your feedback!
Scan the QR code on the
back to take the survey.
Eisenhower Drive
South of Calle Tampico
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ATTACHMENT 1
Eisenhower Road Diet Survey
During the last several years Residents
have requested the City reduce speeds,
increase bicycle connections, and provide
for better safety along Eisenhower Drive
in the La Quinta Cove.
Traffic calming on Eisenhower Drive was
identified as a priority during the City’s
annual Community Workshop held in
February 2024.
At the July 16, 2024 City Council Meeting,
Council discussed the road diet and
directed staff to issue the survey during
the winter months to receive a more
complete response from the community.
78-495 Calle Tampico,
La Quinta, CA 92253
Please scan the
QR Code to
take the Survey!
POSTAGE
STAMP
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FINANCIAL ADVISORY COMMISSION Page 1 of 3 MARCH 26, 2025 SPECIAL MEETING – MINUTES
FINANCIAL ADVISORY COMMISSION
SPECIAL MEETING
MINUTES
WEDNESDAY, MARCH 26, 2025
CALL TO ORDER
A special meeting of the La Quinta Financial Advisory Commission (Commission) was called to order at 3:30 p.m. by Vice Chair Anderson.
PRESENT: Commissioners Batavick, Kiehl, Lee, Mast, Way, and Vice-Chair Anderson ABSENT: Chairperson Dorsey
PLEDGE OF ALLEGIANCE
Commissioner Mast led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA
Staff requested the Commission consider the Study Session section before the Business Session section, out of agenda order; the Commission concurred.
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE MEETING MINUTES DATED FEBRUARY 12, 2025
2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED DECEMBER 31, 2024
3. RECEIVE AND FILE SECOND QUARTER FISCAL YEAR 2024/25 TREASURY REPORTS FOR OCTOBER, NOVEMBER, AND DECEMBER 2024
The Commission discussed the December 2024 Community Services general ledger account including expenditures for several community events such as the Ironman 70.3 triathlon, Pancakes with Santa, Tree Lighting Ceremony, and audio-visual services for the Veterans Day Ceremony; Capital Improvement Program (CIP) projects revenue fluctuations between December 2023 and 2024; and inquiries regarding the new Tracker investment software and report customization options.
REPORTS AND INFORMATIONAL ITEM NO. 33
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FINANCIAL ADVISORY COMMISSION Page 2 of 3 MARCH 26, 2025 SPECIAL MEETING – MINUTES
MOTION – A motion was made and seconded by Commissioners Kiehl/Way to approve the Consent Calendar as presented. Motion passed: ayes – 6, noes – 0, abstain – 0, absent – 1 (Dorsey).
STUDY SESSION >>> taken out of Agenda order
1. DISCUSS PROJECTS TO BE INCLUDED IN FISCAL YEARS 2025/26 THROUGH 2029/30 CAPITAL IMPROVEMENT PROGRAM
Public Works Director McKinney and Administrative Technician Escarrega presented the staff report, which is on file in the Finance Department.
The Commission discussed the CIP, focusing on funding sources, road maintenance prioritization, and the cost implications of proactive road rehabilitation; the widening of Avenue 50 in collaboration with the City of Indio; citywide striping locations and the integration of the pavement management master plan; budgeting for emergency repairs, including sinkholes; Bear Creek Trail restroom project; the Maintenance and Operations Yard facility project; difference in requirements and restrictions for federally funded projects versus city-funded ones; and commended staff for the efficient use of Measure G funds.
2. DISCUSS THE 2025 ANNUAL COMMUNITY WORKSHOP AND 2025/26
BUDGET PROCESS
Finance Director Martinez presented the staff report, which is on file in the Finance Department.
The Commission discussed workshop attendance; additional opportunities for community engagement through town halls; the importance of increased public awareness regarding Imperial Irrigation District (IID) energy power capacity and supply issues; the City’s ongoing efforts to secure the necessary infrastructure and funding for future power demands; commended staff for efficiently and effectively leveraging City funds to achieve a No. 7 ranking in fiscal strength for La Quinta out of 419 cities in California with reported data, and staff’s continued efforts in managing City funds, reserve levels, and pension obligations.
Staff noted that enhanced budget reports will be made available this year due to the implementation of the new budgeting software, providing a high-level overview of the City’s fiscal strengths and accomplishments, in addition to the standard financial details.
BUSINESS SESSION >>> taken out of Agenda order
1. RECEIVE AND FILE FISCAL YEAR 2024/25 BUDGET UPDATE REPORT,
APPROVE THE RECOMMENDED BUDGET ADJUSTMENTS, AND
RECOMMEND COUNCIL APPROVAL OF ADDITIONAL DISCRETIONARY
PAYMENT TO PAY OUTSTANDING PENSION OBLIGATIONS
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FINANCIAL ADVISORY COMMISSION Page 3 of 3 MARCH 26, 2025 SPECIAL MEETING – MINUTES
Finance Director Martinez presented the staff report, which is on file in the Finance Department.
The Commission discussed additional discretionary payments to reduce or eliminate the City’s outstanding pension obligations, which is a proactive measure against future interest accruals; and false alarm fines and collection efforts.
MOTION – A motion was made and seconded by Commissioners Lee/Batavick to receive and file fiscal year 2024/25 budget update report, approve the recommended budget adjustments, and recommend Council approval of additional discretionary payment to pay outstanding pension obligations. Motion passed: ayes – 6, noes – 0, abstain – 0, absent – 1 (Dorsey).
DEPARTMENTAL REPORTS
1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES
Staff provided updates on current and upcoming Finance Department projects including the ongoing audit for fiscal year 2023/24 Annual Comprehensive Financial Report, Highway 111 corridor project expenditures, the newly formed Coachella Valley Power Agency for electrical infrastructure and power capacity needs, and efforts to secure Federal Emergency Management Agency reimbursements related to Tropical Storm Hilary repair expenses incurred by the City.
COMMISSIONERS’ ITEMS
Commissioner Batavick proposed enhancing public transparency and engagement by disseminating City budget updates through news outlets or radio.
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners Mast/Way to adjourn this meeting at 5:00 p.m. Motion passed: ayes – 6, noes – 0, abstain – 0, absent – 1 (Dorsey).
Respectfully submitted,
Amanda Guerrero, Commission Secretary
City of La Quinta, California
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FINANCIAL ADVISORY COMMISSION Page 1 of 3 MAY 7, 2025
MINUTES
FINANCIAL ADVISORY COMMISSION
MINUTES
WEDNESDAY, MAY 7, 2025
CALL TO ORDER
A special meeting of the La Quinta Financial Advisory Commission (Commission) was called to order at 3:30 p.m. by Chair Dorsey.
PRESENT: Commissioners Anderson, Batavick, Kiehl (joined the meeting at 3:52 p.m.), Lee, Way and Chair Dorsey
ABSENT: Commissioner Mast
PLEDGE OF ALLEGIANCE
Commissioner Lee led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED JANUARY 31, 2025
2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED FEBRUARY 28, 2025
MOTION – A motion was made and seconded by Commissioners Batavick/Anderson to approve the Consent Calendar as presented. Motion passed: ayes – 5, noes – 0, abstain – 0, absent – 2 (Kiehl and Mast).
BUSINESS SESSION
1. APPROVE FISCAL YEAR 2025/26 MEETING SCHEDULE
Finance Director Martinez presented the staff report, which is on file in the Finance Department.
The Commission discussed rescheduling the September 3, 2025, regular meeting to September 11, 2025, special meeting due to scheduling conflicts.
REPORTS AND INFORMATIONAL ITEM NO. 34
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FINANCIAL ADVISORY COMMISSION Page 2 of 3 MAY 7, 2025
MINUTES
MOTION – A motion was made and seconded by Commissioners Way/Lee to approve the amended fiscal year 2025/26 Commission meeting schedule. Motion passed:
ayes – 5, noes – 0, abstain – 0, absent – 1 (Kiehl and Mast).
STUDY SESSION
1. DISCUSS FISCAL YEAR 2025/26 INVESTMENT POLICY
Principal Management Analyst Hallick presented the staff report, which is on file in the Finance Department.
The Commission discussed the City’s investments rating category of “AA” or better which is more restrictive than the State to better mitigate risk; and to correct minor formatting inconsistencies in Appendix C.
The Commission expressed general support for the minor updates and revisions clarifying the Investment Policy.
COMMISSIONER KIEHL JOINED THE MEETING AT 3:52 P.M.
2. DISCUSS FISCAL YEAR 2025/26 PRELIMINARY PROPOSED BUDGET Finance Director Martinez presented the staff report, which is on file in the Finance Department.
The Commission discussed investment interest earnings; key revenue categories; correcting the FY 2025/26 budget summary label on page 53; Measure G contributions; the comprehensive study of the Master Fee Schedule; expanded Wellness Center operations; federal funding; public safety costs, staffing, service models, and camera system benefits; potential power infrastructure improvement costs; rising insurance premiums; temporary staffing and medical expenses; use of Measure G reserves; the City’s Recognized Obligation Payment Schedule (ROPS) repayment timeline and future reallocation of Redevelopment Property Tax Trust Fund (RPTTF) fund once all redevelopment agencies debt is paid off.
The Commission commended staff for prudent and conservative budget management.
The Commission expressed general support for the FY 2025/26 proposed budget as presented.
DEPARTMENTAL REPORTS
1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES
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FINANCIAL ADVISORY COMMISSION Page 3 of 3 MAY 7, 2025
MINUTES
final stages of completion; scheduling additional meetings for the Financial Projections Task Force; upcoming Boards and Commissions vacancies; and Highway 111 Corridor Specific Plan project expenditures.
The Commission discussed the timeline and scheduling for the upcoming Highway 111 pavement improvements; the ribbon cutting unveiling the new Dune Palms Road Bridge; anticipated Imperial Irrigation District (IID) substation infrastructure improvements costs and options; and the newly formed Coachella Valley Powers Agency, an independent public agency for Riverside County and the Coachella Valley giving stakeholders the authority to address electrical infrastructure needs and services.
2. FOURTH QUARTER 2024 (OCTOBER-DECEMBER) SALES TAX UPDATE Staff provided a general overview of the fourth quarter sales tax update.
The Commission discussed commercial vacancies rate in La Quinta is 5% compared to 12% average valley-wide; and potential impacts of the Highway 111 Corridor project on local businesses and sales tax performance.
COMMISSIONERS’ ITEMS
Commissioner Kiehl commended Commissioner Way for her presentation at the 2025 State of the Fourth District Coachella Valley Economic Update held By Riverside County Supervisor Perez on April 17, 2025, at the Fantasy Springs Resort Casino in Indio.
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners Way/Kiehl to adjourn this meeting at 5:23 p.m. Motion passed: ayes – 6, noes – 0, abstain – 0, absent – 1 (Mast).
Respectfully submitted,
Amanda Guerrero, Commission Secretary
City of La Quinta, California
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ARTS AND COMMUNITY SERVICES COMMISSION Page 1 of 4 MARCH 10, 2025 MINUTES – QUARTERLY MINUTES
ARTS AND COMMUNITY SERVICES COMMISSION
MINUTES
MONDAY, MARCH 10, 2025
CALL TO ORDER
A regular quarterly meeting of the Arts and Community Services Commission (Commission) was called to order at 4:02 p.m. by Vice Chair Chiapperini.
PRESENT: Commissioners Beesemyer, Brower (joined the meeting at 4:19 p.m.), Chiapperini, and Webb
ABSENT: Chair Biondi
PLEDGE OF ALLEGIANCE
Commissioner Webb led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS
1. CULTURAL CAMPUS PROJECT NO. 2019-01 UPDATE
Senior Management Analyst Calderon provided a high-level overview of the Cultural Campus project design, timeline, and progress.
CONSULTANTS PRESENTATATION (via Zoom teleconference): Design Principal Matt Austin with Hammel, Green and Abrahamson (HGA) and Senior Associate Benjamin Arcia with McCullough Landscape Architecture, Inc. – provided a detailed presentation on the Cultural Campus project components, focusing on the art plaza/promenade and gathering space referred to as “Oasis” intended for landscaping, social events, and art; and specifically the “Plaza Snake” art design on the ground, approved by Council on February 4, 2025, and developed in collaboration with Cahuilla elder Kim Marcus, as a wayfinding feature with storytelling incorporated in the snake’s diamonds design integrating elements of La Quinta’s native history, culture, and ethnobotany, with an audio tour overlay narrated by Mr. Marcus publicly accessible via signs and QR (quick response) codes creating an interactive experience.
2. ART IN PUBLIC PLACES (APP) BUDGET PRESENTATION
Finance Director Martinez provided a detailed overview of the City’s APP fund, including revenue sources comprised of development fees, general fund contributions, and interest REPORTS AND INFORMATIONAL ITEM NO. 35
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ARTS AND COMMUNITY SERVICES COMMISSION Page 2 of 4 MARCH 10, 2025 MINUTES – QUARTERLY MINUTES
earnings, expenditures consisting of art purchases, APP maintenance/display, operating supplies, and capital improvement projects; current and future APP projects; available APP fund balance; emphasized the importance of responsible budget management to ensure the long-term sustainability of the public art program, while also considering new funding strategies, prioritizing projects and engaging the community in shaping the City’s art landscape.
COMMISSIONER BROWER JOINED THE MEETING AT 4:19 P.M.
CONSENT CALENDAR ITEMS
1. RECEIVE AND FILE MEETING MINUTES DATED FEBRUARY 10, 2025 MOTION – A motion was made and seconded by Commissioners Beesemyer/Brower to approve the Consent Calendar as presented. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 1 (Biondi).
BUSINESS SESSION
1. RECOMMEND ADAMS PARK PLAYGROUND DESIGN TO CITY COUNCIL Senior Management Analyst Calderon presented the staff report, which is on file in the Community Services Department.
The Commission discussed the two playground design options pricing and features differential, with enhanced design Option 2 including additional music features, interactive marble board, colored half balls, steppers, etc.; the multiple points of entry and access to the slides; and expressed general support for Option 2 due to its enhanced design features bringing greater value to the highly used Adams park by community patrons.
MOTION – A motion was made and seconded by Commissioners Webb/Beesemyer recommending Council approval of enhanced Option 2 playground design for Adams Park. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 1 (Biondi).
STUDY SESSION
1. DISCUSS SILVERROCK PARK FACILITY MURAL
Senior Management Analyst Calderon presented the staff report, which is on file in the Community Services Department.
The Commission discussed vinyl wrap mural estimated cost for installation and maintenance, as well as its longevity and durability against the elements and potential graffiti and/or vandalism compared to a traditionally painted mural; expressed support for this project to include graphic design and to open submissions to a larger pool of artists; suggested the art should represent La Quinta through music or art elements such as the 662 CLICK HERE to Return to Agenda
ARTS AND COMMUNITY SERVICES COMMISSION Page 3 of 4 MARCH 10, 2025 MINUTES – QUARTERLY MINUTES
roadrunner, quail, local wildlife, elements of Cahuilla history and local landscapes, etc.; suggested exploring assigning different themes to each wall of the building; the artists selection process and publication, and the prospect of including local schools for submissions and/or input on design and artist choice.
The Commission expressed general support for this project to include the vinyl wrap mural to increase cost-effectiveness, flexibility of design, and the ability to engage a larger pool of artists.
Staff noted they will move forward with finalizing the Request for Proposals (RFP) and report back on submissions.
DEPARTMENTAL REPORTS – Verbal Updates
1. CIVIC CENTER ART PURCHASE COMMITTEE
Staff said the Civic Center Art Purchase Committee, comprised of Councilmember Peña, Mayor Pro Tem McGarrery, and Commissioners Chiapperini and Webb, purchased three paintings, “Lake La Quinta Sunrise” and “Ocotillo Sunset” by Aaron Hanson and “Circle Series” by Red Wolf from the Spring 2025 La Quinta Art Celebration during their walk through on February 25, 2025, to be included in the Art in Public Places Program, and to be displayed at City Hall.
2. SILVERROCK PARK – CODE ENFORCEMENT
Staff provided an update on Code Enforcement efforts and procedures addressing unleashed dogs, including issuing citations, additional temporary signage, and permanent signage with a QR code to help educate the public of the requirements and linking to dog park locations in La Quinta.
3. FUTURE ART OPPORTUNITIES
Staff said there were no updates on the following projects – Highway 111 Corridor, CV Link, Arts and Music Line, and Entry Monuments as the projects are in the early stages of development; staff will continue to provide updates and will involve the Commission once the projects are at the art design opportunities phase.
COMMISSIONERS’ ITEMS
Commissioners Chiapperini and Webb shared their positive experience serving on the Civic Center Art Purchase Committee and thanked staff for their time and efforts.
Commissioner Webb asked for the upcoming La Quinta Art Celebrations events dates. 663 CLICK HERE to Return to Agenda
ARTS AND COMMUNITY SERVICES COMMISSION Page 4 of 4 MARCH 10, 2025 MINUTES – QUARTERLY MINUTES
ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners Webb/Beesemyer to adjourn this meeting at 4:59 p.m. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 1 (Biondi).
Respectfully submitted,
Manuel Elizalde, Commission Secretary
City of La Quinta, California
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PLANNING COMMISSION MINUTES Page 1 of 4 MAY 13, 2025
PLANNING COMMISSION
MINUTES
TUESDAY, MAY 13, 2025
CALL TO ORDER
A regular meeting of the La Quinta Planning Commission (Commission) was called to order at 5:00 p.m. by Chairperson Hassett.
PRESENT: Commissioners Guerrero, Hernandez, Hundt, McCune, and Chairperson Hassett
ABSENT: Commissioner Nieto
VACANT: One (1)
STAFF PRESENT: Design and Development Director Danny Castro, Public Works Director Bryan McKinney, Planning Manager Cheri Flores, Senior Planner Scott Nespor, Deputy City Attorney Jessica Sanders (via teleconference), and Commission Secretary Tania Flores
PLEDGE OF ALLEGIANCE
Vice Chairperson Guerrero led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
Commission Secretary Flores stated that there was one written public comment received, which was distributed to the Commission prior to the meeting, and one member of the public had submitted a request to speak.
PUBLIC SPEAKER: Linda Mann, La Quinta – expressed concerns regarding the environmental impacts of the Club at Coral Mountain project relating to the installation of the bighorn sheep barrier at the perimeter of the project; and reconsideration of the previously approved Environmental Impact Report for this project.
CONFIRMATION OF AGENDA
Commission Secretary Flores said a HAND-OUT was distributed to the Commission correcting the numbering of the proposed Conditions of Approval (COAs) for Public Hearing Item No. 1, listed in Exhibit A of the proposed resolution, on page 33 of the agenda packet, under the “Landscape and Irrigation” section, to correctly follow the sequential numbering of the COAs; the COAs were renumbered from 32 – 36 to 58.1 –
58.6, however, the COAs remained unchanged; and the hand-out was made public, published on the City’s website, and included in the public records of this meeting.
REPORTS AND INFORMATIONAL ITEM NO. 36
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PLANNING COMMISSION MINUTES Page 2 of 4 MAY 13, 2025
MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson Hassett to confirm the agenda as published.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS – None.
CONSENT CALENDAR
1. RECEIVE AND FILE MEETING MINUTES DATED MARCH 11, 2025
2. RECEIVE AND FILE MEETING MINUTES DATED MARCH 23, 2025 MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson Hassett to approve the Consent Calendar as presented.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
BUSINESS SESSION – None.
PUBLIC HEARINGS
1. CONSIDER ADOPTING A RESOLUTION TO APPROVE CONDITIONAL USE PERMIT 2024-0004 AND SITE DEVELOPMENT PERMIT 2024-0010 FOR AN APPROXIMATE 16,000 SQUARE FOOT DENTAL OFFICE BUILDING; CEQA:
THIS PROJECT IS EXEMPT FROM ENVIRONMENTAL REVIEW PURSUANT TO SECTION 15332 (CLASS 32) IN-FILL DEVELOPMENT; PROJECT LOCATION 47705 CALEO BAY
DECLARATIONS OF COMMISSION PUBLIC CONTACT OR CONFLICTS: None.
Senior Planner Nespor presented the staff report, which is on file in the Design and Development Department.
The Commission discussed traffic flow and noise impacts of roof-mounted HVAC equipment; ownership of land between the project site and the existing memory care facility to the south; movement of the existing Imperial Irrigation District (IID) transformer identified on the plans; traffic and parking monitoring and review procedures, parking requirements for medical/dental uses, the ability to use reciprocal parking agreements to meet parking standards, and recourse of non-compliance; public access and availability of office space within the second floor per the current plans; landscape review and approval procedures; retention basin types and locations; re-use of previously approved plans and partial structures.
CHAIRPERSON HASSETT DECLARED THE PUBLIC HEARING OPEN AT 5:31 P.M.
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PLANNING COMMISSION MINUTES Page 3 of 4 MAY 13, 2025
the project; parking calculations for dental practice uses and covered parking rooftop solar generation; proposed business and emergency hours of the practice; coordination with IID and any proposed back up generation; second floor usage for storage and private access; retention basin types and locations on and near the project site; future signage program and architectural changes from previously approved project plans; hazardous and biological waste removal; fencing for patio space identified on plans; and proposed construction schedule.
Commission Secretary Flores said that the City received no public comment on this item and that there were no requests to speak.
CHAIRPERSON HASSETT DECLARED THE PUBLIC HEARING CLOSED AT 5:51 P.M.
Commission discussion followed regarding appreciation for the project and presentation.
MOTION – A motion was made and seconded by Commissioner Guerrero/Chairperson Hassett to adopt Planning Commission Resolution No. 2025-005 approving Conditional Use Permit 2024-0004 and Site Development Permit 2024-0010 and find the project exempt from environmental review pursuant to Section 15332 (Class 32) in-fill development project, as recommended:
A RESOLUTION OF THE PLANNING COMMISSION OF THE CITY OF LA
QUINTA, CALIFORNIA, APPROVING A CONDITIONAL USE PERMIT AND SITE
DEVELOPMENT PERMIT FOR CONSTRUCTION OF AN APPROXIMATE
16,000 SQUARE-FOOT DENTAL OFFICE BUILDING LOCATED AT 47705
CALEO BAY AND FIND THAT THE PROJECT IS EXEMPT FROM
ENVIRONMENTAL REVIEW PURSUANT TO SECTION 15332 IN-FILL
DEVELOPMENT PROJECT
CASE NUMBERS: CONDITIONAL USE PERMIT 2024-0004; SITE
DEVELOPMENT PERMIT 2024-0010
PROJECT: BLISS DENTISTRY
APPLICANT: JOHN GAMLIN; SOFIA INVESTMENTS, INC.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
STUDY SESSION – None.
STAFF ITEMS
Planning Manager Flores provided information on: (1) upcoming projects, including PGA West in-fill lots, the Club at Coral Mountain Golf Course, a Highway 111/Adams Street Drive Thru, and the Costco Fuel Center Expansion; (2) recently approved projects, including the Calle Estado Mixed Use project and the McQuaid Studio project; (3) projects under construction, including Chick-fil-A and Quick Quack carwash, Daiso retail store, Rancho La Quinta Fitness Center, Oasis residential community, and the Jefferson Street Apartments; (4) the Highway 111 Corridor Specific Plan and 667 CLICK HERE to Return to Agenda
PLANNING COMMISSION MINUTES Page 4 of 4 MAY 13, 2025
Development Code; (5) the Village Parking analysis; and (6) the Sphere of Influence studies.
Commission discussion followed regarding the previously approved Hampton Inn, La Quinta Village Apartments, and La Quinta Landing projects.
COMMISSIONER ITEMS – None.
ADJOURNMENT
There being no further business, a motion was made and seconded by Chairperson Hassett/Commissioner Guerrero to adjourn this meeting at 6:05 p.m.
Motion passed: ayes – 5, noes – 0, absent – 1 (Nieto), abstain – 0, vacant – 1.
Respectfully submitted,
TANIA FLORES, Commission Secretary
City of La Quinta, California
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HOUSING COMMISSION
SPECIAL MEETING
MINUTES
WEDNESDAY, APRIL 16, 2025
CALL TO ORDER
A special meeting of the La Quinta Housing Commission (Commission) was called to order at 5:00 p.m. by Chairperson Gaeta-Mejia.
PRESENT: Commissioners Christopherson, Pacheco, Paltin, and Chairperson Gaeta-Mejia ABSENT: None
VACANCY: One (1)
PLEDGE OF ALLEGIANCE
Chairperson Gaeta-Mejia led the audience in the Pledge of Allegiance.
PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA – None
CONFIRMATION OF AGENDA – Confirmed
ANNOUNCEMENTS, PRESENTATIONS AND WRITTEN COMMUNICATIONS – None
CONSENT CALENDAR
1. RECEIVE AND FILE MEETING MINUTES DATED DECEMBER 11, 2024 MOTION – A motion was made and seconded by Commissioners Christopherson / Paltin to receive and file the Consent Calendar as presented. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 0, vacancy – one (1).
BUSINESS SESSION
1. RECOMMEND HOUSING AUTHORITY APPROVAL FOR LOCAL HOMELESS PREVENTION PROGRAMS FUNDING FOR FISCAL YEAR 2025/26
Senior Management Analyst Kinley and Administrative Technician Camarena presented the staff report, which is on file in the Clerk’s Office.
The Commission discussed the process for local homeless prevention programs partners to request additional funding if such need arises due to rising costs and economic conditions; and current and future expansion plans for these programs.
REPORTS AND INFORMATIONAL ITEM NO. 37
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PUBLIC SPEAKER: Philip Bettencourt, La Quinta – expressed support for the funding recommendation; noted the City of Newport Beach, California, collaborates with thirdparty organizations to assist the unhoused population; and thanked staff, the Commission, and the Housing Authority for their continued support of these programs.
MOTION – A motion was made and seconded by Commissioners Pacheco/Paltin to recommend Housing Authority funding approval to provide assistance to local homeless service providers and homeless prevention partners for fiscal year 2025/26 in the amount of $375,000, as follows:
A. $125,000 to Coachella Valley Rescue Mission
B. $125,000 to Martha’s Village and Kitchen
C. $125,000 to Coachella Valley Association of Governments Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 0, vacancy – one (1).
DEPARTMENTAL REPORTS – None
COMMISSIONERS’ ITEMS
Staff thanked the Commission for their attendance and participation at the annual Special Joint Meeting of the City Council, Boards, Commissions, and Committees, held on March 20, 2025; and noted that there is one vacancy on the Commission, and the City is actively recruiting applications from residents interested to serve, and annual interviews to be conducted by the Housing Authority are scheduled for June 17, 2025.
ADJOURNMENT
There being no further business, a motion was made and seconded by Commissioners Christopherson/Paltin to adjourn this meeting at 5:16 p.m. Motion passed: ayes – 4, noes – 0, abstain – 0, absent – 0, vacancy – one (1).
Respectfully submitted,
Laurie McGinley, Commission Secretary/Management Specialist City of La Quinta, California
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