Agenda packet — La Quinta City Council, February 17, 2026

CITY COUNCIL AGENDA Page 1 of 8 FEBRUARY 17, 2026

CITY COUNCIL
AGENDA

CITY HALL COUNCIL CHAMBER
78495 Calle Tampico, La Quinta
REGULAR MEETING ON TUESDAY, FEBRUARY 17, 2026
3:00 P.M. CLOSED SESSION | 4:00 P.M. OPEN SESSION
Members of the public may listen to this meeting by tuning-in live via www.laquintaca.gov/livemeetings; past meetings are available through the video archive via www.laquintaca.gov/pastmeetings Closed captions in English and Spanish are available to all users through this video streaming service.

CALL TO ORDER
ROLL CALL: Councilmembers: Fitzpatrick, McGarrey, Peña, Sanchez, and Mayor Evans

PUBLIC COMMENT ON MATTERS NOT ON THE AGENDA
At this time, members of the public may address the City Council on any matter not listed on the agenda pursuant to the “Public Comments – Instructions” listed at the end of the agenda. The City Council values your comments; however, in accordance with State law, no action shall be taken on any item not appearing on the agenda unless it is an emergency item authorized by the Brown Act [Gov. Code § 54954.2(b)].

CONFIRMATION OF AGENDA

CLOSED SESSION

1. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION; PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9;
CASES NAMES AND NUMBERS – MULTIPLE (listed below, all in U.S. Bankruptcy Court, District of Delaware)
CASE NAME: CASE NUMBER
SilverRock Development Company, LLC 24-11647
SilverRock Lifestyle Residences, LLC 24-11648
SilverRock Lodging, LLC 24-11650
SilverRock Luxury Residences, LLC 24-11652
SilverRock Phase I, LLC 24-11654
RGC PA 789, LLC 24-11657
City Council agendas and staff reports
are available on the City’s website at
www.LaQuintaCA/PublicMeetings.gov
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CITY COUNCIL AGENDA Page 2 of 8 FEBRUARY 17, 2026

2. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION; PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9;
NAME OF CASE: CONSTRUCTION LOAN SERVICES II, LLC V. SILVERROCK DEVELOPMENT COMPANY, ET AL. (U.S. District Court, District of Delaware, CASE NO. 25-1342-CFC)

3. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION; PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9;
NAME OF CASE: CITY OF LA QUINTA V. SILVERROCK DEVELOPMENT COMPANY, ET AL. (RIVERSIDE COUNTY SUP. CT. CASE NO. CVPS2404750)

4. CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION; PURSUANT TO PARAGRAPH (1) OF SUBDIVISION (d) OF GOVERNMENT CODE SECTION 54956.9;
NAME OF CASE: LANGDON V. CITY OF LA QUINTA (RIVERSIDE COUNTY SUP.

CT. CASE NO. CVPS2509382)

RECESS TO CLOSED SESSION
RECONVENE AT 4:00 P.M.

REPORT ON ACTION(S) TAKEN IN CLOSED SESSION

PLEDGE OF ALLEGIANCE

ANNOUNCEMENTS, PRESENTATIONS, AND WRITTEN COMMUNICATIONS

1. SILVERROCK (FORMERLY TALUS) DEVELOPMENT PROJECT – STATUS UPDATE

2. VISIT GREATER PALM SPRINGS 2026 GOALS AND OBJECTIVES –

PRESENTATION BY PRESIDENT AND CHIEF EXECUTIVE OFFICER SCOTT

WHITE AND CHIEF OF SALES AND MARKETING OFFICER COLLEEN PACE

3. CERTIFICATES OF RECOGNITION HONORING PILLAR OF THE COMMUNITY

AWARD RECIPIENTS DOUGLAS (DOUG) HASSETT AND PHILIP (PHIL) LA GRECA
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CITY COUNCIL AGENDA Page 3 of 8 FEBRUARY 17, 2026

4. CERTIFICATES OF RECOGNITION HONORING DISTINGUISHED CITIZEN

AWARD RECIPIENTS LORNA CURRAN, JUDY HOFFMAN, AND PRISCILLA PALTIN

CONSENT CALENDAR
NOTE: Consent Calendar items are routine in nature and can be approved by one motion.

PAGE

1. ADOPT ORDINANCE NO. 629 ON SECOND READING DESIGNATING SPEED

LIMITS FOR VARIOUS STREETS
9 2. ACCEPT ON-SITE IMPROVEMENTS ASSOCIATED WITH THE GRIFFIN RANCH RESIDENTIAL DEVELOPMENT, TRACT MAP NO. 32879, LOCATED AT THE SOUTHEAST CORNER OF AVENUE 54 AND MADISON STREET 37 3. AUTHORIZE THE PUBLIC WORKS DEPARTMENT TO UTILIZE SOUTHWEST BOULDER AND STONE TO PURCHASE UP TO $100,000 OF MATERIALS FOR FISCAL YEAR 2025/26
39 4. APPROVE AMENDMENT NO. 2 TO AGREEMENT FOR CONTRACT SERVICES WITH NV5, INC TO PROVIDE ADDITIONAL DESIGN SERVICES FOR THE WASHINGTON STREET SIDEWALK IMPROVEMENTS PROJECT NO. 2023-03 AND AVENUE 50 SIDEWALK IMPROVEMENTS PROJECT NO. 2024-01 41 5. APPROVE DEMAND REGISTERS DATED JANUARY 23 AND 30, 2026 55

BUSINESS SESSION
PAGE

1. INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING SECTIONS

1.01.003 AND 12.20.020 OF THE LA QUINTA MUNICIPAL CODE RELATED TO

CONFORMING AND CORRECTIVE REVISIONS GOVERNING CONTENTS OF

CODE AND SPEED LIMITS REGULATIONS RESPECTIVELY
[ORDINANCE NO. 630]
71 2. RECEIVE AND FILE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR YEAR ENDED JUNE 30, 2025
77 STUDY SESSION
PAGE

1. DISCUSS STRIPING REVISIONS FOR EASTBOUND HIGHWAY 111 AT

WASHINGTON STREET
285
PUBLIC HEARINGS – None

DEPARTMENTAL REPORTS
PAGE

1. CITY MANAGER

2. CITY ATTORNEY
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CITY COUNCIL AGENDA Page 4 of 8 FEBRUARY 17, 2026

3. CITY CLERK

4. COMMUNITY SERVICES – QUARTERLY REPORT – OCTOBER – DECEMBER 2025
293

5. DESIGN AND DEVELOPMENT – QUARTERLY REPORT – OCTOBER – DECEMBER 2025
309

6. FINANCE

7. PUBLIC SAFETY

8. PUBLIC WORKS
MAYOR’S AND COUNCIL MEMBERS’ ITEMS

REPORTS AND INFORMATIONAL ITEMS

1. ART PURCHASE COMMITTEE (McGarrey & Sanchez)

2. CALIFORNIA JOINT POWERS INSURANCE AUTHORITY (Sanchez)

3. CANNABIS AD HOC COMMITTEE (Peña & Sanchez)

4. COACHELLA VALLEY ANIMAL CAMPUS COMMISSION (Sanchez)

5. COACHELLA VALLEY MOSQUITO AND VECTOR CONTROL DISTRICT (Peña)

6. COACHELLA VALLEY MOUNTAINS CONSERVANCY (McGarrey)

7. COACHELLA VALLEY POWER AGENCY (Evans)

8. COACHELLA VALLEY UNIFIED SCHOOL DISTRICT COMMITTEE (Fitzpatrick & Peña)

9. COACHELLA VALLEY WATER DISTRICT JOINT POLICY COMMITTEE (Evans)

10. COMMUNITY SERVICE GRANT REVIEW COMMITTEE (Fitzpatrick & McGarrey)

11. COACHELLA VALLEY ASSOCIATION OF GOVERNMENTS:

A) CONSERVATION COMMISSION (Evans)

B) CONSERVATION COMMISSION LEGISLATIVE ADVISORY AD HOC COMMITTEE (Fitzpatrick)
C) ENERGY AND SUSTAINABILITY RESOURCES COMMITTEE (Evans) D) EXECUTIVE COMMITTEE (Evans)
E) HOMELESSNESS COMMITTEE (Peña)
F) PUBLIC SAFETY COMMITTEE (Peña)
G) TRANSPORTATION COMMITTEE (Fitzpatrick)

12. DESERT RECREATION DISTRICT COMMITTEE (Fitzpatrick & McGarrey)

13. DESERT SANDS UNIFIED SCHOOL DISTRICT COMMITTEE (Evans & Sanchez)

14. ECONOMIC DEVELOPMENT SUBCOMMITTEE (Evans & Fitzpatrick)

15. GREATER COACHELLA VALLEY CHAMBER OF COMMERCE INFORMATION EXCHANGE COMMITTEE (Fitzpatrick)

16. LEAGUE OF CALIFORNIA CITIES:

A) ANNUAL CONFERENCE DELEGATE (Evans)
B) ENVIRONMENTAL QUALITY POLICY COMMITTEE (McGarrey)
C) EXECUTIVE COMMITTEE – RIVERSIDE COUNTY DIVISION (McGarrey) D) PUBLIC SAFETY COMMITTEE (Sanchez)

17. PALM SPRINGS AIR MUSEUM BOARD & EXECUTIVE COMMITTEE (Evans) RIVERSIDE COUNTY:

A) AIRPORT LAND USE COMMISSION (Sanchez)
B) TRANSPORTATION COMMISSION (Fitzpatrick)
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CITY COUNCIL AGENDA Page 5 of 8 FEBRUARY 17, 2026

D) TRANSPORTATION COMMISSION COACHELLA VALLEY SAN GORGONIO PASS AREA CORRIDOR AD HOC COMMITTEE (Fitzpatrick)

18. RIVERSIDE LOCAL AGENCY FORMATION COMMISSION (Sanchez)

19. SOUTHERN CALIFORNIA ASSOCIATION OF GOVERNMENTS (Sanchez) A) REGIONAL COUNCIL (Sanchez)
B) TRANSPORTATION COMMITTEE (Sanchez)

20. SUNLINE TRANSIT AGENCY (Peña)

21. VISIT GREATER PALM SPRINGS CONVENTION AND VISITORS BUREAU (Evans)

22. FINANCIAL ADVISORY COMMISSION SPECIAL MEETING MINUTES DATED DECEMBER 3, 2025
315

ADJOURNMENT
*********************************
The next regular meeting of the City Council will be held on March 3, 2026, at 4:00 p.m. at the City Hall Council Chamber, 78495 Calle Tampico, La Quinta, CA 92253.

DECLARATION OF POSTING
I, Monika Radeva, City Clerk of the City of La Quinta, do hereby declare that the foregoing Agenda for the La Quinta City Council meeting was published in accordance with the Brown Act [Gov. Code § 54954.2] on the City’s website, accessible directly from the City’s home page through the “Calendar / Public Meetings” icon link, and posted at the City Hall bulletin board, located near the entrance to the Council Chamber at 78495 Calle Tampico, La Quinta, CA 92253, on February 13, 2026, which is freely accessible to members of the public.

DATED: February 13, 2026
MONIKA RADEVA, City Clerk
City of La Quinta, California

PUBLIC NOTICES
 Agenda packet materials are available for public inspection: 1) at the Clerk’s Office at La Quinta City Hall, located at 78495 Calle Tampico, La Quinta, CA 92253; and 2) on the City’s website at www.laquintaca.gov/publicmeetings in accordance with the Brown Act [Gov. Code §§ 54954.2, 54956, and 54957.5]
 The La Quinta City Council Chamber is wheelchair accessible. If hearing assistance equipment is needed, please contact the City Clerk’s office at (760) 777-7147, 24-hours in advance of the meeting and accommodation will be made.

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CITY COUNCIL AGENDA Page 6 of 8 FEBRUARY 17, 2026

 If background material is to be presented to the City Council during a City Council meeting, please be advised that 15 copies of all documents, exhibits, etc., must be supplied to the City Clerk for distribution, or must be emailed to [email protected]. It is requested that this takes place prior to the beginning of the meeting.

PUBLIC COMMENTS - INSTRUCTIONS
Members of the public may address the City Council on any matter listed or not listed on the agenda as follows:

WRITTEN PUBLIC COMMENTS can be provided either in-person during the meeting by submitting 15 copies to the City Clerk, it is requested that this takes place prior to the beginning of the meeting; or can be emailed in advance to [email protected], no later than 12:00 p.m., on the day of the meeting. Written public comments will be distributed to Council, made public, and will be incorporated into the public record of the meeting, but will not be read during the meeting unless, upon the request of the Mayor, a brief summary of public comments is asked to be reported.

If written public comments are emailed, the email subject line must clearly state “Written Comments” and should include: 1) full name, 2) city of residence, and 3) subject matter.

VERBAL PUBLIC COMMENTS can be provided in-person during the meeting by completing a “Request to Speak” form and submitting it to the City Clerk; it is requested that this takes place prior to the beginning of the meeting. Please limit your comments to three (3) minutes (or approximately 350 words). Only one person at a time may speak and only after being recognized by the Mayor.

In accordance with City Council Resolution No. 2022-027, a one-time additional speaker time donation of three (3) minutes per individual is permitted; please note that the member of the public donating time must: 1) submit this in writing to the City Clerk by completing a “Request to Speak” form noting the name of the person to whom time is being donated to, and 2) be present at the time the speaker provides verbal comments.

Members of the public who utilize a translator shall be provided at least twice of the allotted time to ensure non-English speakers receive the same opportunity to directly address the Council.

Verbal public comments are defined as comments provided in the speakers’ own voice and may not include video or sound recordings of the speaker or of other individuals or entities, unless permitted by the Mayor.

Public speakers may elect to use printed presentation materials to aid their comments; 15 copies of such printed materials shall be provided to the City Clerk to be disseminated to the City Council, made public, and incorporated into the public record of the meeting; it is requested that the printed materials are provided prior to the beginning of the meeting.

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CITY COUNCIL AGENDA Page 7 of 8 FEBRUARY 17, 2026

There shall be no use of Chamber resources and technology to display visual or audible presentations during public comments, unless permitted by the Mayor.

All writings or documents, including but not limited to emails and attachments to emails, submitted to the City regarding any item(s) listed or not listed on this agenda are public records. All information in such writings and documents is subject to disclosure as being in the public domain and subject to search and review by electronic means, including but not limited to the City’s Internet website and any other Internet Web-based platform or other Web-based form of communication. All information in such writings and documents similarly is subject to disclosure pursuant to the California Public Records Act [Gov. Code § 7920.000 et seq.].

TELECONFERENCE ACCESSIBILITY – INSTRUCTIONS
Teleconference accessibility may be triggered in accordance with the Brown Act “during a proclaimed state of emergency or local emergency,” as defined [Gov. Code § 54953.8.2]; or if a member of the City Council requests to attend and participate in this meeting remotely pursuant to any of the following: (1) “disability” [Gov. Code § 54953(c)], or (2) “just cause” [Gov. Code § 54953.8.3], as defined. In such instances, remote public accessibility and participation will be facilitated via the Zoom Webinar audio-visual platform as detailed at the end of this agenda.
*** TELECONFERENCE AND TELEPHONIC PROCEDURES***

APPLICABLE ONLY WHEN TELECONFERENCE ACCESSIBILITY IS IN EFFECT ZOOM LINK: https://us06web.zoom.us/s/88215960899
Meeting ID: 882 1596 0899
Or join by phone: (253) 215 – 8782
VERBAL PUBLIC COMMENTS – members of the public may attend and participate in this meeting by teleconference or telephonic accessibility via the Zoom Webinar audiovisual platform and must activate the “Raise Hand” feature on their electronic devise (*9 for telephonic participation) when public comments are prompted by the Mayor, and will be queued in consecutive order; the City will facilitate the ability for a member of the public to be audible to the City Council and general public and allow them to speak on the item(s) requested. Members of the public must unmute themselves via the “Audio” feature on their electronic devise (*6 for telephonic participation) when prompted upon being recognized by the Mayor, in order to become audible to the City Council and the public.

WRITTEN PUBLIC COMMENTS can be provided either in person during the meeting or emailed to the City Clerk’s Office at [email protected] any time prior to the adjournment of the meeting, and will be distributed to the City Council, made public, incorporated into the public record of the meeting, and will not be read during the meeting *9 *6
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CITY COUNCIL AGENDA Page 8 of 8 FEBRUARY 17, 2026

unless, upon the request of the Mayor, a brief summary of any public comment is asked to be read, to the extent the City Clerk’s Office can accommodate such request.

CLOSED CAPTION AND TRANSLATION
Closed Caption and Translation are accessible through the Zoom Webinar audio-visual platform and accessible in real-time to all teleconference attendees. Members of the public must activate the “Show Captions” feature on their device for closed caption; and may use the “Options Arrow” to select from the list of available languages for translation.

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City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: ADOPT ORDINANCE NO. 629 ON SECOND READING DESIGNATING

SPEED LIMITS FOR VARIOUS STREETS

RECOMMENDATION
Adopt Ordinance No. 629 on second reading designating speed limits for various street segments.

EXECUTIVE SUMMARY
 Speed surveys were conducted in January 2026 on various street segments to account for prevailing speed, accident history, and roadway characteristics not apparent to motorists.
 On February 3, 2026, Council introduced Ordinance No. 629 for first reading designating reduced speed limits by 5 or 10 miles per hour (mph) for 6 street segments in accordance with the 2026 Engineering and Traffic Survey (E&T Survey) included as Exhibit A, dated January 26, 2026.

FISCAL IMPACT
There is no fiscal impact as the speed limit signs are within the approved annual budget.

BACKGROUND/ANALYSIS
In order to enforce speed limits using radar, speed limits must be set in accordance with the California Vehicle Code (CVC). Per the CVC, vehicle speeds are determined by the behavior of a majority of drivers during normal driving conditions. Jurisdictions may not establish arbitrary speed limits.

In addition, recent CVC amendments allow local agencies to adopt speed limits that help reduce accidents to protect pedestrians and bicyclists, as well as vulnerable groups such as children, seniors, persons with disabilities, etc.

The City of Indio recently reduced the speed limits of the following street segments on Indio’s side of the road:
 Dune Palms Road between Blackhawk Way and Miles Avenue,  Avenue 50 between Jefferson Street and Madison Street, and  Avenue 52 between Madison Street and Monroe Street.

CONSENT CALENDAR ITEM NO. 1
9 CLICK HERE to Return to Agenda
In January 2026, the City re-surveyed 6 street segments, which included the ones listed above and some additional ones, and the E&T Survey data recommends the reduced speed limits shown in the table below be adopted, which coincide with Indio’s speed limits for the 3 corresponding street segments:

Street Segment Posted Proposed
Dune Palms Road Blackhawk Way to Miles Avenue 45 40
Avenue 50 Washington Street to Park Avenue 50 40
Avenue 50 Park Avenue to Jefferson Street 50 45
Avenue 50 Jefferson Street to Madison Street 50 45
Avenue 52 Desert Club Drive to Washington Street 50 40
Avenue 52 Madison Street to Monroe Street 50 45
If adopted on second reading, Ordinance No. 629 will go into effect 30 days after adoption, or on March 19. The reduced speed limits will help drivers maintain a speed that is safe and consistent with the majority of other users.

ALTERNATIVES
No alternative is recommended.

Prepared by: Monika Radeva, City Clerk
Approved by: Jon McMillen, City Manager
10 CLICK HERE to Return to Agenda
ORDINANCE NO. 629

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF

LA QUINTA, CALIFORNIA, DESIGNATING SPEED LIMITS
WHEREAS, the California Vehicle Code authorizes cities to designate and regulate speed zones within their jurisdictions; and
WHEREAS, the City Council finds it appropriate to designate speed limits on the following 6 local street segments to facilitate safe and orderly traffic flow; and WHEREAS, in accordance with the provisions of Section 12.20.020 of the La Quinta Municipal Code, an engineering and traffic survey has been performed on the specified 6 street segments; and
WHEREAS, the following designated prima facie speed limits are based on the results of the 2026 Engineering and Traffic Survey:

Street Segment Speed Limit
(mph)
Dune Palms Road Blackhawk Way to Miles Avenue 40
Avenue 50 Washington Street to Park Avenue 40
Avenue 50 Park Avenue to Jefferson Street 45
Avenue 50 Jefferson Street to Madison Street 45
Avenue 52 Desert Club Drive to Washington Street 40
Avenue 52 Madison Street to Monroe Street 45
NOW, THEREFORE, the City Council of the City of La Quinta does ordain as follows:

SECTION 1. FINDINGS AND APPROVAL: That the above recitals are true and correct and constitute the findings of the City Council in this matter, and that the City Council hereby approves and designates the speed limits for the six (6) street segments noted herein pursuant to the 2026 Engineering and Traffic Survey, dated January 26, 2026, enclosed as “Exhibit A” and incorporated herewith by this reference.

SECTION 2. EFFECTIVE DATE: This Ordinance shall be in full force and effect thirty (30) days after its adoption.

SECTION 3. POSTING: The City Clerk shall, within 15 days after passage of this Ordinance, cause it to be posted in at least three (3) public places designated by resolution of the City Council (Resolution No. 2022-027), shall certify to the adoption and posting of this Ordinance, and shall cause this Ordinance and its certification, together with proof of posting to be entered into the permanent record of Ordinances of the City of La Quinta.

SECTION 4. CORRECTIVE AMENDMENTS: the City Council does hereby grant the City Clerk the ability to make minor amendments and corrections of typographical or clerical 11 CLICK HERE to Return to Agenda
Ordinance No. 629
Speed Limits Designation on Various Street Segments
Adopted: February 17, 2026

Page 2 of 3 ends

errors to ensure consistency of all approved text amendments prior to the publication in the La Quinta Municipal Code.

SECTION 5. SEVERABILITY: If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have adopted this Ordinance and each and every section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more section, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared unconstitutional.

PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this 17th day of February, 2026, 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
12 CLICK HERE to Return to Agenda
Ordinance No. 629
Speed Limits Designation on Various Street Segments
Adopted: February 17, 2026

Page 3 of 3 ends

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.

CITY OF LA QUINTA )
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify the foregoing to be a full, true, and correct copy of Ordinance No. 629 which was introduced at a regular meeting on the 3rd day of February, 2026, and was adopted by the La Quinta City Council at a regular meeting held on the 17th day of February, 2026, not being less than 5 days after the date of introduction thereof.

I further certify that the foregoing Ordinance was posted on the City’s website and in three places within the City of La Quinta, as specified in the Rules of Procedure adopted by City Council Resolution No. 2022-027.
________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California

DECLARATION OF POSTING
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing ordinance was posted on the 18th day of February, 2026, pursuant to Council Resolution.
________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
13 CLICK HERE to Return to Agenda
January 26, 2026
Mr. Bryan McKinney, P.E.

City Engineer
Public Works Department
City of La Quinta
78-495 Calle Tampico
La Quinta, CA 92253
Subject: 2026 Engineering and Traffic Survey – Various Streets Dear Mr. McKinney:

As requested, Willdan has completed a review of the recommended speed zones on seven various segments in the City of La Quinta. The Engineering and Traffic Study dated January 5, 2017, is hereby amended to include the updated speed limit for the segments listed below that supersede the pervious speed limit recommendations. 63 — Dune Palms — Blackhawk to Miles
64 — Avenue 50 — Washington to Park
65 — Avenue 50 — Park to Jefferson
66 — Avenue 50 — Jefferson to Madison
67 — Avenue 52 — Desert Club to Washington
68 — Avenue 52 — Madison to Monroe
We are pleased to submit the enclosed recommendations and supporting documentation for the above segment. The Engineering and Traffic Survey for the above segments were conducted in accordance with applicable provisions of the CVC, following procedures outlined in the California Manual on Uniform Traffic Control Devices (California MUTCD) dated November 2014, and as required by Section 627 of the California Vehicle Code.

The Report is intended to satisfy the requirements of Section 40802 of the CVC to enable the continued use of radar for traffic speed enforcement.

We appreciate the opportunity to serve the City of La Quinta, and the assistance and cooperation afforded to us during the course of this study.

Very truly yours,

WILLDAN
Nicolle Spann, P.E., T.E.

Traffic Engineer
Enclosure
ORDINANCE NO. 629

EXHIBIT A
ADOPTED: FEBRUARY 17, 2026
14 CLICK HERE to Return to Agenda
2026 Engineering and Traffic Survey Amendment
City of La Quinta

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Table 1
Street Segments with Recommended Speed Changes

NO STREET FROM TO
POSTED
SPEED
LIMIT
NEW
POSTED
SPEED
LIMIT
CHANGE
63 Dune Palms Rd. Blackhawk Way Miles Avenue 45 40 5 mph reduction 64 Avenue 50 Washington Street Park Avenue 50 40 10 mph reduction 65 Avenue 50 Park Avenue Jefferson Street 50 45 5 mph reduction 66 Avenue 50 Jefferson Street Madison Street 50 45 5 mph reduction 67 Avenue 52 Desert Club Drive Washington Street 50 40 10 mph reduction 68 Avenue 52 Madison Street Monroe Street 50 45 5 mph reduction 15 CLICK HERE to Return to Agenda
2026 Engineering and Traffic Survey Amendment
City of La Quinta

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Table 2
Speed/Collision Data Summary Table
ID Street Segment Dist.
(Mi.) Dir. 85% Speed
10 Mi.

Pace
% in
Pace ADT
Accident Rate Posted
Speed
Limit
Prop.

Speed
Limit
Justification Exp. Act.
63 Dune Palms Blackhawk to
Miles .48 S 44 37-46 78 9,000 1.44 0 45 40 Rounding Down 64 Avenue 50 Washington to
Park .60 E/W 50* 40-49 72 7,000 1.44 0.13 50 40
Conditions Not
Readily
Apparent*
65 Avenue 50 Park to Jefferson .88 E/W 50* 42-51 73 7,000 1.44 0 50 45 Conditions Not
Readily
Apparent*
66 Avenue 50 Jefferson to
Madison 1.0 E 51* 43-52 73 7,000 1.55 0 50 45
Conditions Not
Readily
Apparent*
67 Avenue 52 Desert Club to
Washington .37 E/W 47* 40-49 81 15,000 1.44 0.12 50 40
Conditions Not
Readily
Apparent*
68 Avenue 52 Madison to
Monroe 1.0 E 48 43-52 74 10,000 1.44 0 50 45 Rounding Down * See “Segments with Special Conditions” Section for Comments 16 CLICK HERE to Return to Agenda
2026 Engineering and Traffic Survey Amendment
City of La Quinta

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SEGMENTS WITH SPECIAL CONDITIONS

The following segments surveyed had recommended speed limits that were 5 miles per hour (mph) or more below the critical speed due to conditions not readily apparent to the driver. Each segment is discussed below.

Segment 64 – Ave 50: Washington to Park

This segment is currently posted at 50 mph and has two through lanes in each direction with an ADT of 7,000 vehicles per day. The adjacent land is vacant (future residential) on both sides just east of Washington. The remaining portion of this segment is residential on the south side and two schools along the north side of this .60-mile-long segment. The 85th percentile speed is 50 mph and would normally justify a 50-mph posted speed limit.

This segment is identified as a land or facility that generates high concentrations of bicycles and pedestrians. The segment has bike lane presence along the south side of the corridor. The segment immediately west of Washington is currently 40 mph and because this segment is established as a land or facility that generates high concentrations of bicycles and pedestrians, an additional 10 mph reduction is recommended to be applied. Because this will maintain uniformity among adjacent segments, it is recommended to match that. It is recommended that the speed limit be posted at 40 mph for the above reasons. This recommendation falls within the limitations requiring the recommendation be no more than 12.4 mph under the 85th percentile speed.

Segment 65 – Ave 50: Park to Jefferson

This segment is currently posted at 50 mph and has two through lanes in each direction with an ADT of 7,000 vehicles per day. The adjacent land is residential on both of this

0.88-mile-long segment. The 85th percentile speed is 50 mph and would normally justify a 50-mph posted speed limit. However, there are 2 schools immediately adjacent to this portion of Avenue 50. The segment has bike lane presence along both sides of the corridor. The segment immediately west is to be 40 mph and the segment to the east is to be 45 mph. Because this will maintain uniformity among adjacent segments, it is recommended that the speed limit be posted at 45 mph for the above reasons.

Segment 66 – Ave 50: Jefferson to Madison

This segment is currently posted at 50 mph in the eastbound direction and the westbound direction is posted at 45 mph (within the City of Indio). It has two through lanes in the eastbound direction and one through lane in the westbound direction, with an ADT of 7,000 vehicles per day. The adjacent land is residential on both sides of this 1-mile-long segment, with the exception of some commercial on the north side just east of Jefferson.

The 85th percentile speed is 51 mph and would normally justify a 50-mph posted speed limit. This segment is adjacent to a facility that generates high concentrations of 17 CLICK HERE to Return to Agenda
2026 Engineering and Traffic Survey Amendment
City of La Quinta

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pedestrians during special events (well over 100,000 in attendance) which are in the street due to lack of sidewalks. The segment immediately west of Jefferson is to be 45 mph and this segment already is 45 mph in the westbound direction and an additional 5 mph reduction is recommended to be applied. This will maintain uniformity among adjacent segments with the recommended speed limit being posted at 45 mph for the above reasons.

Segment 67 – Avenue 52: Desert Club to Washington
This segment is currently posted at 50 mph and has two through lanes in each direction with an ADT of 15,000 vehicles per day. The adjacent land is residential on both sides along the 0.37-mile-long segment. The 85th percentile speed is 47 mph and would normally justify a 45-mph posted speed limit. This segment in the westbound direction has a horizontal 45-mph curve speed just prior to entering a 25-mph zone immediately west of Desert Club, and then a 20-mph design speed upon entering the roundabout at Avenida Bermudas. There is also a very active fire station on the corner of Desert Club and Avenue 52. With the high concentration of bicycles and pedestrians (the segment has bike lane presence along the entire corridor), a 5 mph reduction can be applied. It is recommended to better maintain uniformity among segments that the speed limit be posted at 40 mph for the above reasons. This recommendation falls within the limitations requiring the recommendation be no more than 12.4 mph under the 85th percentile speed. 18 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Dune Palms Road between Miles Avenue and Blackhawk Way DATE: 1/6/26 TIME: 7:00 a OBSERVER: Steve Libring LOCATION: 63 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) S/B N/B Notes

1. Horizontal No No

2. Vertical Yes Yes Crest Vert. Curve

3. Superelevation (%) None None

4. Shoulder Conditions (paved or unpaved) Paved Paved

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
At-Grade At-Grade Driveways on east
side at school

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
No No Sidewalks on both
sides

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential, school,
office
Residential, school

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offsets TS at Westward Ho,
Desert Crest, Miles

10. Pavement Condition
(good, satisfactory, poor)
Satisfactory Satisfactory

11. Truck Traffic (heavy, moderate, light) Light Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes with bike lane 2 lanes 4 lanes, divided with
a painted median

13. Street Width and Alignment
(width, feet – straight or curved)
63’

14. Street Length 1.00 mi

15. Average Daily Traffic
3,461 4,795 8,256 total
Collected on
11/03/16

16. Traffic Flow Characteristics
(heavy, moderate, light)
Light Light

17. Uniformity with the Community
(yes or no)
Yes Yes

18. Heavy On-Street Parking Turnover
(yes or no)
No No No parking allowed
on both sides

19. Street Lighting
No Yes Lighting only on
East side from
Westward Ho to
Miles and at traffic
signal locations
19 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Dune Palms Road between Miles Avenue and Blackhawk Way LOCATION: 63
Direction Bi-directional X Northbound *
Eastbound *
x Southbound *
Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement Desert Stream
Date of Radar Measurement 1/6/2026
Time of Radar Measurement (24 hour) 12:55 pm – 1:35 pm
50%ile (mph) 85%ile (mph) 40 44
10 mph Pace (% of Vehicles) 37 – 46 (78%)
Average Speed (mph) 40
Number of Samples Observed 100
Posted Limit (mph) 40 45
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 TO 9/30/2025
Number of
Accidents Midblock 0
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.44 per MVM
Actual 0.00 per MVM
PART IV: ADDITIONAL REMARKS
Rounding Down from 85th Percentile Speed
RECOMMENDED SPEED LIMIT 40 MPH
* May be used in cases where two or more separate roadways are provided.

CERTIFICATION: I, Nicolle Spann, do hereby certify that this Engineering and Traffic Survey within the City of La Quinta was performed under my supervision and is accurate and complete. I am duly registered in the State of California as a Professional Engineer (Traffic).
1/23/2026
TE 2933
Nicolle Spann Date State Registration Number
20 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 between Washington Street and Park Avenue DATE: 1/6/26 TIME: 7:30a OBSERVER: Steve Libring LOCATION: 64 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) E/B W/B Notes

1. Horizontal No No

2. Vertical Yes Yes Crest Vert. Curve

3. Superelevation (%) None None

4. Shoulder Conditions (paved or unpaved)
Paved Paved ±2000’ of unpaved
section on South
side

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
None None No driveways

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
No No No sidewalks
present for ±500’ on
North and ±2000’ on
South

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential, vacant, 2
schools
Residential, vacant, 2
schools

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offset No offset TS @ Park & @
Washington

10. Pavement Condition
(good, satisfactory, poor)
Good Good

11. Truck Traffic (heavy, moderate, light) Light Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes with bike lane 2 lanes 4 lanes divided by a
raised median with
bike lane on EB

13. Street Width and Alignment
(width, feet – straight or curved)
31’ 31’ 11’ raised median

14. Street Length 1.50 mi

15. Average Daily Traffic
3,399 3,516 6,915 total
Collected on
8/31/16

16. Traffic Flow Characteristics
(heavy, moderate, light)
Light Light

17. Uniformity with the Community
(yes or no)
Yes Yes

18. Heavy On-Street Parking Turnover
(yes or no)
No Yes, during school
hours
No parking allowed
on both sides,
except by school

19. Street Lighting Only at traffic signal
locations
Only at traffic signal
locations
21 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 between Washington Street and Park Avenue LOCATION: 64
Direction Bi-directional Northbound *
Eastbound *
Southbound *
Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement midway
Date of Radar Measurement 8/5/2025
Time of Radar Measurement (24 hour) 4:00 PM – 4:50 PM
50%ile (mph) 85%ile (mph) 46 50
10 mph Pace (% of Vehicles) 40-49 (72%)
Average Speed (mph) 46
Number of Samples Observed 103
Posted Limit (mph) 50
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 TO 9/30/2025
Number of
Accidents Midblock 1
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.44 per MVM
Actual 0.13 per MVM
PART IV: ADDITIONAL REMARKS
Land or Facility that Generates High Concentrations of Pedestrians and Bicyclists RECOMMENDED SPEED LIMIT 40 MPH
* May be used in cases where two or more separate roadways are provided.

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 between Park Ave and Jefferson Street DATE: 1/6/26 TIME: 6:00a OBSERVER: Steve Libring LOCATION: 65 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) E/B W/B Notes

1. Horizontal No No

2. Vertical No No

3. Superelevation (%) None None

4. Shoulder Conditions (paved or unpaved) Paved Paved Buffered bike/cart lanes both sides

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
None None No driveways

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
No No Sidewalks present
both sides

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential Residential, vacant

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offset TS @ Park & @
Jefferson

10. Pavement Condition
(good, satisfactory, poor)
Good Good

11. Truck Traffic (heavy, moderate, light) Light Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes with buffered
bike/cart lane
2 lanes with buffered
bike/cart lane
4 lanes divided by a
raised median with
bike/cart lanes on
both sides

13. Street Width and Alignment
(width, feet – straight or curved)
31’ 31’ 11’ raised median

14. Street Length 1.50 mi

15. Average Daily Traffic
3,399 3,516 6,915 total
Collected on
8/31/16

16. Traffic Flow Characteristics
(heavy, moderate, light)
Light Light

17. Uniformity with the Community
(yes or no)
Yes Yes

18. Heavy On-Street Parking Turnover
(yes or no)
No Some blockage during
school arrival and
dismissal
No parking allowed
on both sides

19. Street Lighting Only at traffic signal
locations
Only at traffic signal
locations
23 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 between Park Ave and Jefferson Street LOCATION: 65
Direction Bi-directional Northbound *
Eastbound *
Southbound *
Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement midway
Date of Radar Measurement 11/22/25
Time of Radar Measurement (24 hour) 2:00 PM – 3:00 PM
50%ile (mph) 85%ile (mph) 46 50
10 mph Pace (% of Vehicles) 42-51 (73%)
Average Speed (mph) 45
Number of Samples Observed 121
Posted Limit (mph) 50
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 TO 9/30/2025
Number of
Accidents Midblock 0
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.44 per MVM
Actual 0.00 per MVM
PART IV: ADDITIONAL REMARKS
To maintain uniformity among adjacent segments, school proximity RECOMMENDED SPEED LIMIT 45 MPH
* May be used in cases where two or more separate roadways are provided.

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 (EB) between Jefferson Street and Madison Street DATE: 1/6/26 TIME: 5:40am OBSERVER: Steve Libring LOCATION: 66 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) W/B E/B Notes

1. Horizontal No

2. Vertical Yes Crest Vertical Curve

3. Superelevation (%) None

4. Shoulder Conditions (paved or unpaved) Paved/unpaved Unpaved after Retail Stores

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
Dustpan Driveways on both
sides

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
Yes, pedestrians in
roadway during events
No sidewalk after
retail stores. Horse
trail south side.

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential Retail on W/B by
Jefferson St

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offset TS @ Jefferson St
and @ Madison St

10. Pavement Condition
(good, satisfactory, poor)
Poor Good on W/B side

11. Truck Traffic (heavy, moderate, light) Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes divided with
painted two way left
turn lane and raised
median

13. Street Width and Alignment
(width, feet – straight or curved)
28’ Street is wide by
Jefferson St

14. Traffic Flow Characteristics
(heavy, moderate, light)
Light

15. Uniformity with the Community
(yes or no)
Yes

16. Heavy On-Street Parking Turnover
(yes or no)
No No parking allowed

17. Street Lighting Only at traffic signal
locations
25 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 50 (EB) between Jefferson Street and Madison Street LOCATION: 66
Direction Bi-directional Northbound *
X Eastbound *
Southbound *
Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement Midway
Date of Radar Measurement 1/6/2026
Time of Radar Measurement (24 hour) 12:15 PM to 12:50 PM 50%ile (mph) 85%ile (mph) 47 51
10 mph Pace (% of Vehicles) 43-52 (73%)
Average Speed (mph) 47
Number of Samples Observed 100
Posted Limit (mph) 45 (WB) 50 (EB)
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 to 9/30/2025
Number of
Accidents Midblock 0
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.55 per MVM
Actual 0.00 per MVM
PART IV: ADDITIONAL REMARKS
To maintain uniformity among adjacent segments, match City of Indio 45 mph (WB) on Ave 50 RECOMMENDED SPEED LIMIT 45 MPH
* May be used in cases where two or more separate roadways are provided.

CERTIFICATION: I, Nicolle Spann, do hereby certify that this Engineering and Traffic Survey within the City of La Quinta was performed under my supervision and is accurate and complete. I am duly registered in the State of California as a Professional Engineer (Traffic).
1/23/2026 TE 2933
Nicolle Spann Date State Registration Number
26 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 52 between Desert Club Drive and Washington Street DATE: 1/6/26 TIME: 6:15a OBSERVER: Steve Libring LOCATION: 67 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) W/B E/B Notes

1. Horizontal No No Horizontal Curve

2. Vertical No No

3. Superelevation (%) None None

4. Shoulder Conditions (paved or unpaved) Paved Paved

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
None None

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
No No Buffered bike /golf
cart lanes added

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential mixed w/
commercial
Park/playground and
Fire Station

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offsets No offsets Signals at Desert
Club, Washington

10. Pavement Condition
(good, satisfactory, poor)
Good Good

11. Truck Traffic (heavy, moderate, light) Light Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes merging to 1
lane with a bike/golf
cart lane
2 lanes with a
bike/golf cart lane
Bike/golf cart lanes
on both sides

13. Street Width and Alignment
(width, feet – straight or curved)
32’ 32’ 76’ total w/ 12’
raised median

14. Street Length 0.12 mi

15. Average Daily Traffic
14,736 total
Collected in 2014

16. Traffic Flow Characteristics
(heavy, moderate, light)
Moderate Moderate

17. Uniformity with the Community
(yes or no)
Yes Yes

18. Heavy On-Street Parking Turnover
(yes or no)
No No No parking allowed
on both sides

19. Street Lighting None except at signal
locations
None except at signal
locations
27 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 52 between Desert Club Drive and Washington Street LOCATION: 67
Direction Bi-directional Northbound *
Eastbound *
Southbound *
Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement midblock
Date of Radar Measurement 1/6/26
Time of Radar Measurement (24 hour) 8:45 am to 9:30 am
50%ile (mph) 85%ile (mph) 43 47
10 mph Pace (% of Vehicles) 40-49 (81%)
Average Speed (mph) 43
Number of Samples Observed 135
Posted Limit (mph) 50
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 TO 9/30/2025
Number of
Accidents Midblock 2
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.44 per MVM
Actual 0.12 per MVM
PART IV: ADDITIONAL REMARKS
To maintain uniformity among adjacent segments, bike and pedestrian concentration RECOMMENDED SPEED LIMIT 40 MPH
* May be used in cases where two or more separate roadways are provided.

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 52 (EB) between Madison Street and Monroe Street DATE: 1/6/26 TIME: 5:25a OBSERVER: Steve Libring LOCATION: 68 PART I: HIGHWAY & ROADWAY CHARACTERISTICS
Sight Distance Obstructions?
(yes or no) E/B W/B Notes

1. Horizontal No No

2. Vertical No No

3. Superelevation (%) None None

4. Shoulder Conditions (paved or unpaved) Paved Un-Paved

5. Profile Conditions (grade,%)

6. Commercial Driveway Characteristics
(at grade, dustpan, etc)
None At-Grade Driveways on North
side

7. Pedestrian Traffic in the Roadway without
sidewalks (yes or no)
No Yes, during events
peds use dirt shoulder
Sidewalk on South
side only

8. Adjacent Land Use
(residential, commercial, office, etc)
Residential Residential, Polo
Grounds

9. Intersection Spacing and Offsets
(spacing, feet-offsets, yes or no)
No offset Stops @ Madison
St & Monroe St

10. Pavement Condition
(good, satisfactory, poor)
Very Good Good

11. Truck Traffic (heavy, moderate, light) Light Light

12. Channelization (# of lanes, divided,
undivided, painted, or raised median)
2 lanes with a
buffered bike/cart
lane
2 lanes with no bike
lanes
4 lanes divided with
raised median and
bike lane EB only

13. Street Width and Alignment
(width, feet – straight or curved)
33’ 27’ 15’ raised median,
bike/cart lane on
E/B side only

14. Street Length 1.00 mi

15. Average Daily Traffic
5,272 4,725 9,997 Total
Collected on
10/19/16

16. Traffic Flow Characteristics
(heavy, moderate, light)
Light Light

17. Uniformity with the Community
(yes or no)
Yes Yes

18. Heavy On-Street Parking Turnover
(yes or no)
No No No parking on bike
lane posted

19. Street Lighting None except at
Madison signal
None, except at
Madison signal
none
29 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

ENGINEERING & TRAFFIC SURVEY
STREET: Avenue 52 (EB) between Madison Street and Monroe Street LOCATION: 68
Direction Bi-directional Northbound *
x Eastbound *
Southbound *
X Westbound *
PART II: PREVAILING SPEED MEASUREMENT
Location of Radar Measurement Meriweather
Date of Radar Measurement 1/6/26
Time of Radar Measurement (24 hour) 11:15 AM to Noon
50%ile (mph) 85%ile (mph) 48 52
10 mph Pace (% of Vehicles) 43-52 (74%)
Average Speed (mph) 48
Number of Samples Observed 101
Posted Limit (mph) 50 45
PART III: ACCIDENT RECORDS
Time Period Evaluated 10/1/2022 - 9/30/2025
Number of
Accidents Midblock 0
Midblock
Accident Rate
(Acc/MVM)
Expected-Statewide/Year 1.44 per MVM
Actual 0.00 per MVM
PART IV: ADDITIONAL REMARKS
Rounding Down
RECOMMENDED SPEED LIMIT 45 MPH
* May be used in cases where two or more separate roadways are provided.

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) NORTHBOUND+SOUTHBOUND NB SB VEHICLES LIMITS (BTN): Miles and Blackhawk 65 0 0 0
64 0 0 0 OBSERVATION POINT: Desert Stream
63 0 0 0
62 0 0 0
61 0 0 0 POSTED SPEED LIMIT: 45 MPH OBSERVER:
60 0 0 0
59 0 0 0 COMMENTS: WEATHER:
58 0 0 0
57 0 0 0 ROAD SURFACE:
56 0 0 0
55 0 0 0 ROAD CONDITION:
54 X 0 1 1
53 X 0 1 1 DATA COLLECTION METHOD:
52 0 0 0
51 X 0 1 1
50 0 0 0
49 X 0 1 1
48 X X 0 2 2
47 0 0 0
46 X 0 1 1
45 X X X X 0 4 4
44 X X X X X 0 5 5
43 X X X X X X 0 6 6 NORTHBOUND SOUTHBOUND NORTHBOUND+SOUTHBOUND 42 X X X X X X X X X X X X X X X X 0 16 16
41 X X X X X X X X X X X X 0 12 12
40 X X X X X X X X X X X X X X X 0 15 15 85TH %: N/A 44 44 M.P.H. 39 X X X X X X X X 0 8 8
38 X X X X X X 0 6 6 50TH %: N/A 40 40 M.P.H.
37 X X X X X 0 5 5
36 X 0 1 1 15TH %: N/A 35 35 M.P.H.
35 X X X X 0 4 4 *
34 X X 0 2 2 * 10 MPH PACE: N/A 37 - 46 37 - 46 M.P.H.
33 X X X 0 3 3 *
32 X 0 1 1 P % IN PACE: N/A 78% 78%
31 X X X X 0 4 4 A
30 0 0 0 C % OVER PACE: N/A 6% 6%
29 X 0 1 1 E
28 0 0 0 * % UNDER PACE: N/A 16% 16%
27 0 0 0 *
26 0 0 0 * ARITHMETIC MEAN: N/A 40 40 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: N/A 20 20
23 0 0 0
22 0 0 0 STANDARD DEVIATION: N/A 4 4 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: N/A 0.20 0.20
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: N/A 0.44 0.44 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
0 100 100

DUNE PALMS
RADAR

CITY OF LA QUINTA
Libring
Cloudy
Dry
Good
TO
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\Dune Palms - Miles to Blackhawk 31 CLICK HERE to Return to Agenda
DATE: 08/05/25 DAY: Tuesday TIME PERIOD: 4:00 PM 4:50 PM FOR ROADWAY:

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) EASTBOUND+WESTBOUND WB EB VEHICLES LIMITS (BTN): Washington and Park 65 0 0 0
64 0 0 0 OBSERVATION POINT: At flood control channel
63 0 0 0
62 0 0 0
61 0 0 0 POSTED SPEED LIMIT: 50 MPH OBSERVER:
60 0 0 0
59 X 1 0 1 COMMENTS: new speed limit WEATHER:
58 X X 1 1 2
57 0 0 0 ROAD SURFACE:
56 0 0 0
55 0 0 0 ROAD CONDITION:
54 X 0 1 1
53 X X X X 2 2 4 DATA COLLECTION METHOD:
52 X X X 2 1 3
51 X X X X 0 4 4
50 X X X X X 5 0 5
49 X X X X X X X X 3 5 8
48 X X X X X X 3 3 6
47 X X X X X X 2 4 6
46 X X X X X X X X X X X X X 7 6 13
45 X X X X X X X X X X X 7 4 11
44 X X X X X X X 2 5 7
43 X X X X X X X 3 4 7 EASTBOUND WESTBOUND EASTBOUND+WESTBOUND 42 X X X X X 2 3 5
41 X X X X 3 1 4
40 X X X X X X X 4 3 7 85TH %: 50 51 50 M.P.H.
39 X X X X 1 3 4
38 X X X 2 1 3 50TH %: 45 46 46 M.P.H.
37 X 1 0 1
36 X 1 0 1 15TH %: 40 41 40 M.P.H.
35 0 0 0 *
34 0 0 0 * 10 MPH PACE: 41 - 50 42 - 51 40 - 49 M.P.H.
33 0 0 0 *
32 0 0 0 P % IN PACE: 71% 75% 72%
31 0 0 0 A
30 0 0 0 C % OVER PACE: 12% 10% 19%
29 0 0 0 E
28 0 0 0 * % UNDER PACE: 17% 16% 9%
27 0 0 0 *
26 0 0 0 * ARITHMETIC MEAN: 46 46 46 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: 24 19 22
23 0 0 0
22 0 0 0 STANDARD DEVIATION: 5 4 5 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: 0.47 0.37 0.21
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: 0.69 0.61 0.46 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
52 51 103
Avenue 50
RADAR

CITY OF LA QUINTA

LIBRING

CLEAR, SUNNY
DRY
GOOD
TO
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\- Ave 50 - Washington to Park 32 CLICK HERE to Return to Agenda
DATE: 11/22/25 DAY: Saturday TIME PERIOD: 2pm 3pm
FOR ROADWAY:

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) EASTBOUND+WESTBOUND EB WB VEHICLES LIMITS (BTN): Park to Jefferson 65 X 0 1 1
64 0 0 0 OBSERVATION POINT: Midway
63 0 0 0
62 0 0 0
61 0 0 0 POSTED SPEED LIMIT: 50 MPH OBSERVER:
60 0 0 0
59 0 0 0 COMMENTS: WEATHER:
58 X 1 0 1
57 X 1 0 1 ROAD SURFACE:
56 0 0 0
55 X 0 1 1 ROAD CONDITION:
54 0 0 0
53 X 1 0 1 DATA COLLECTION METHOD:
52 X X X 2 1 3
51 X X X X X X X 5 2 7
50 X X X X X 3 2 5
49 X X X X X X X X X X X X X X X 8 7 15
48 X X X X X X X X X 4 5 9
47 X X X X X X X X 5 3 8
46 X X X X X X X X X X X 7 4 11
45 X X X X X X X X X X X X 5 7 12
44 X X X X X X 3 3 6
43 X X X X X X X X 3 5 8 EASTBOUND WESTBOUND EASTBOUND+WESTBOUND 42 X X X X X X X 3 4 7
41 X X X X X X 3 3 6
40 X X X X X 2 3 5 85TH %: 51 49 50 M.P.H.
39 X 0 1 1
38 X X X X 0 4 4 50TH %: 46 45 46 M.P.H.
37 X 0 1 1
36 X 0 1 1 15TH %: 41 40 40 M.P.H.
35 0 0 0 *
34 X X X X X 5 0 5 * 10 MPH PACE: 42 - 51 40 - 49 42 - 51 M.P.H. 33 0 0 0 *
32 0 0 0 P % IN PACE: 74% 75% 73%
31 0 0 0 A
30 X 0 1 1 C % OVER PACE: 8% 12% 7%
29 0 0 0 E
28 0 0 0 * % UNDER PACE: 18% 14% 21%
27 X 1 0 1 *
26 0 0 0 * ARITHMETIC MEAN: 46 45 45 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: 32 28 30
23 0 0 0
22 0 0 0 STANDARD DEVIATION: 6 5 5 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: 0.52 0.48 0.25
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: 0.72 0.70 0.50 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
62 59 121
RADAR

CITY OF LA QUINTA
Libring
Cloudy
Dry
Good
TO
AVENUE 50
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\Ave 50 speed survey - Park to Jefferson 33 CLICK HERE to Return to Agenda
DATE: 01/06/26 DAY: Tuseday TIME PERIOD: 12:15pm 12:50pm FOR ROADWAY:

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) EASTBOUND+WESTBOUND EB WB VEHICLES LIMITS (BTN): Jefferson to Madison 65 0 0 0
64 0 0 0 OBSERVATION POINT: Midway
63 0 0 0
62 0 0 0
61 X 1 0 1 POSTED SPEED LIMIT: 50 MPH OBSERVER:
60 0 0 0
59 X 1 0 1 COMMENTS: WEATHER:
58 X 1 0 1
57 0 0 0 ROAD SURFACE:
56 X 1 0 1
55 X 1 0 1 ROAD CONDITION:
54 X X 2 0 2
53 X X 2 0 2 DATA COLLECTION METHOD:
52 X X X X X X 6 0 6
51 X X X X X X X 7 0 7
50 X X X X X X 6 0 6
49 X X X X X X X 7 0 7
48 X X X X X X X X X X 10 0 10
47 X X X X X X 6 0 6
46 X X X X X X X X X X X 11 0 11
45 X X X X X X X X X X 10 0 10
44 X X X X X 5 0 5
43 X X X X X 5 0 5 EASTBOUND WESTBOUND EASTBOUND+WESTBOUND 42 X X X X X 5 0 5
41 X X X X 4 0 4
40 X X X X 4 0 4 85TH %: 51 N/A 51 M.P.H.
39 X X 2 0 2
38 X X 2 0 2 50TH %: 47 N/A 47 M.P.H.
37 0 0 0
36 0 0 0 15TH %: 42 N/A 42 M.P.H.
35 0 0 0 *
34 0 0 0 * 10 MPH PACE: 43 - 52 N/A 43 - 52 M.P.H.
33 0 0 0 *
32 0 0 0 P % IN PACE: 73% N/A 73%
31 0 0 0 A
30 X 1 0 1 C % OVER PACE: 9% N/A 9%
29 0 0 0 E
28 0 0 0 * % UNDER PACE: 18% N/A 18%
27 0 0 0 *
26 0 0 0 * ARITHMETIC MEAN: 47 N/A 47 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: 24 N/A 24
23 0 0 0
22 0 0 0 STANDARD DEVIATION: 5 N/A 5 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: 0.24 N/A 0.24
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: 0.49 N/A 0.49 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
100 0 100
RADAR

CITY OF LA QUINTA
Libring
Cloudy
Dry
Good
TO
AVENUE 50
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\Ave 50 - Jefferson to Madison 34 CLICK HERE to Return to Agenda
DATE: 01/06/26 DAY: Tuesday TIME PERIOD: 8:45 AM 9:30 AM FOR ROADWAY:

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) EASTBOUND+WESTBOUND EB WB VEHICLES LIMITS (BTN): Desert Club and Washington 65 0 0 0
64 0 0 0 OBSERVATION POINT: Midway
63 0 0 0
62 0 0 0
61 0 0 0 POSTED SPEED LIMIT: 50 MPH OBSERVER:
60 0 0 0
59 0 0 0 COMMENTS: WEATHER:
58 0 0 0
57 0 0 0 ROAD SURFACE:
56 0 0 0
55 0 0 0 ROAD CONDITION:
54 X 0 1 1
53 0 0 0 DATA COLLECTION METHOD:
52 X X 2 0 2
51 X X 1 1 2
50 X X X 1 2 3
49 X X X X X X 5 1 6
48 X X X X 2 2 4
47 X X X X X X X X 2 6 8
46 X X X X X X X X X X X 7 4 11
45 X X X X X X X X X X X X X X 8 6 14
44 X X X X X X X X X X 5 5 10
43 X X X X X X X X X X X X X X X 7 8 15 EASTBOUND WESTBOUND EASTBOUND+WESTBOUND 42 X X X X X X X X X X X X X X X X X 10 7 17
41 X X X X X X X X X X X X X 6 7 13
40 X X X X X X X X X X X X 5 7 12 85TH %: 48 47 47 M.P.H. 39 X X X 1 2 3
38 X X X X X X 4 2 6 50TH %: 43 43 43 M.P.H.
37 X X X 2 1 3
36 X 0 1 1 15TH %: 40 40 40 M.P.H.
35 X X X 1 2 3 *
34 0 0 0 * 10 MPH PACE: 40 - 49 39 - 48 40 - 49 M.P.H.
33 0 0 0 *
32 X 0 1 1 P % IN PACE: 83% 82% 81%
31 0 0 0 A
30 0 0 0 C % OVER PACE: 6% 8% 6%
29 0 0 0 E
28 0 0 0 * % UNDER PACE: 12% 11% 13%
27 0 0 0 *
26 0 0 0 * ARITHMETIC MEAN: 44 43 43 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: 14 16 15
23 0 0 0
22 0 0 0 STANDARD DEVIATION: 4 4 4 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: 0.20 0.24 0.11
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: 0.45 0.49 0.33 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
69 66 135
RADAR

CITY OF LA QUINTA

LIBRING

CLEAR, SUNNY
DRY
GOOD
TO
Avenue 52
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\Ave 52 between Desert Club and Washington 35 CLICK HERE to Return to Agenda
DATE: 01/06/26 DAY: Tuseday TIME PERIOD: 11:15 AM Noon
FOR ROADWAY:

SPEED TOTAL VEHICLES SURVEYED TOTAL
(MPH) EASTBOUND+WESTBOUND EB WB VEHICLES LIMITS (BTN): Madison to Monroe 65 X 1 0 1
64 0 0 0 OBSERVATION POINT: Meriwether
63 X 1 0 1
62 0 0 0
61 X 1 0 1 POSTED SPEED LIMIT: 50 MPH OBSERVER:
60 0 0 0
59 0 0 0 COMMENTS: WEATHER:
58 X X 2 0 2
57 0 0 0 ROAD SURFACE:
56 X 1 0 1
55 0 0 0 ROAD CONDITION:
54 X X X 3 0 3
53 X X X 3 0 3 DATA COLLECTION METHOD:
52 X X X X X X X 7 0 7
51 X X X X X X 6 0 6
50 X X X X X X X X 8 0 8
49 X X X X X X X X X X X X X X 14 0 14
48 X X X X X X X X 8 0 8
47 X X X X X X X X X 9 0 9
46 X X X X X X X X 8 0 8
45 X X X X X X X 7 0 7
44 X X X 3 0 3
43 X X X X X 5 0 5 EASTBOUND WESTBOUND EASTBOUND+WESTBOUND 42 X X 2 0 2
41 X 1 0 1
40 X X X 3 0 3 85TH %: 52 N/A 52 M.P.H.
39 X X 2 0 2
38 X X 2 0 2 50TH %: 48 N/A 48 M.P.H.
37 X X 2 0 2
36 X 1 0 1 15TH %: 43 N/A 43 M.P.H.
35 X 1 0 1 *
34 0 0 0 * 10 MPH PACE: 43 - 52 N/A 43 - 52 M.P.H.
33 0 0 0 *
32 0 0 0 P % IN PACE: 74% N/A 74%
31 0 0 0 A
30 0 0 0 C % OVER PACE: 12% N/A 12%
29 0 0 0 E
28 0 0 0 * % UNDER PACE: 14% N/A 14%
27 0 0 0 *
26 0 0 0 * ARITHMETIC MEAN: 48 N/A 48 M.P.H.
25 0 0 0
24 0 0 0 SAMPLE VARIANCE: 28 N/A 28
23 0 0 0
22 0 0 0 STANDARD DEVIATION: 5 N/A 5 M.P.H.
21 0 0 0
20 0 0 0 VARIANCE OF THE MEAN: 0.28 N/A 0.28
19 0 0 0
18 0 0 0 STD. ERROR OF THE MEAN: 0.53 N/A 0.53 M.P.H.
17 0 0 0
16 0 0 0
15 0 0 0
101 0 101
RADAR

CITY OF LA QUINTA
Libring
Cloudy
Dry
Good
TO
AVENUE 52
W:\WE-CA\La Quinta, City of\113657 - La Quointa E&T Surveys 2024\E&T Update- January 2026\Data & Field Sheets\Radar\Ave 52 - Madison to Monroe 36 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: ACCEPT ON-SITE IMPROVEMENTS ASSOCIATED WITH THE GRIFFIN RANCH RESIDENTIAL DEVELOPMENT, TRACT MAP NO. 32879, LOCATED AT THE SOUTHEAST CORNER OF AVENUE 54 AND MADISON STREET

RECOMMENDATION
Accept the on-site improvements associated with Tract Map No. 32879, Griffin Ranch; and authorize staff to release performance security.

EXECUTIVE SUMMARY
 Griffin Ranch is a residential development project located at the southeast corner of Avenue 54 and Madison Street (Attachment 1).
 Lennar Homes of California, Inc. (Developer) has requested release of the performance security.
 Staff has verified satisfactory completion of the on-site improvements and recommends acceptance, and release of the performance security.

FISCAL IMPACT – None.

BACKGROUND/ANALYSIS
All on-site improvements required by Tract Map No. 32879 have been completed. The improvements include grading, pavement, curb and gutter, storm drain, driveways, water, sewer, dry utilities, fencing, walls, and landscaping. Staff inspected the on-site improvements and verified they meet City-approved plans and standards.

ALTERNATIVES
Accepting improvements is a ministerial action necessary for the release of the improvement securities. Since the improvements have been inspected and meet City standards, staff does not recommend an alternative action.

Prepared by: Amy Yu, Associate Engineer
Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachment: 1. Vicinity Map
CONSENT CALENDAR ITEM NO. 2
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V I C I N I T Y M A P

NOT TO SCALE
TM 32879 GRIFFIN RANCH
ATTACHMENT 1
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City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: AUTHORIZE THE PUBLIC WORKS DEPARTMENT TO UTILIZE SOUTHWEST BOULDER AND STONE TO PURCHASE UP TO $100,000 OF MATERIALS FOR FISCAL YEAR 2025/26

RECOMMENDATION
Authorize the Public Works Department to utilize Southwest Boulder and Stone to purchase up to $100,000 of materials in fiscal year 2025/26.

EXECUTIVE SUMMARY
 Per the City’s Purchasing and Contracting policy (Policy), amounts paid to vendors/contractors over $50,000 must be approved by Council.  Staff requests authority to utilize Southwest Boulder and Stone (SWB) to purchase up to $100,000 of materials during fiscal year (FY) 2025/26.

FISCAL IMPACT
The $100,000 would be charged in increments, as needed, to the appropriate account(s) should Council approve this request. Funds for purchases are budgeted in the Lighting and Landscape (215-7004-60431) and Parks (101-3005-60431) materials/supplies accounts.

BACKGROUND/ANALYSIS
In FY 2025/26, the City purchased materials in excess of $47,000 from SWB, the Policy requires Council approval for purchases and/or contracts over $50,000.

The City frequently purchases hardscape materials including boulders, gravel, crushed stone, and playground safety fill from SWB. Staff will continue to compare prices and material selections to obtain the best value and quality materials. Hardscape materials are used in landscape renovations in center medians, parkways, and parks. The City recently added safety fill to all playgrounds.

This spending authority would allow maintenance projects in City medians, parkways, and parks to continue without interruptions to scheduled work.

ALTERNATIVES
Council may direct staff to seek separate approvals from Council for any future purchases from SWB on a per project basis. However, this approach would delay work.

Prepared by: Dianne Hansen, Maintenance and Operation Superintendent Approved by: Tony Ulloa, Public Works Deputy Director
CONSENT CALENDAR ITEM NO. 3
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City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: APPROVE AMENDMENT NO. 2 TO AGREEMENT FOR CONTRACT SERVICES WITH NV5, INC TO PROVIDE ADDITIONAL DESIGN SERVICES FOR THE WASHINGTON STREET SIDEWALK IMPROVEMENTS PROJECT NO. 2023-03 AND AVENUE 50 SIDEWALK IMPROVEMENTS PROJECT NO. 2024-01

RECOMMENDATION
Approve Amendment No. 2 to the Agreement for Contract Services with NV5, Inc. to provide additional design services for the Washington Street Sidewalk Improvements Project No. 2023-03 and Avenue 50 Sidewalk Improvements Project No. 2024-01; and authorize the City Manager to execute the amendment.

EXECUTIVE SUMMARY
 The projects are located along the east side of Washington Street from Avenue 50 to Calle Tampico and along the north side of Avenue 50 from Washington Street to Avenida Montero (Projects) (Attachment 1) and are currently in design.  On April 1, 2025, Council approved an Agreement for Contract Services (Agreement) with NV5, Inc. (NV5) to provide professional design services for the Projects.
 The proposed Amendment No. 2 (Attachment 2) to the Agreement includes additional landscape and irrigation design services for an additional not-to-exceed amount of $33,782 billed on a time-and-materials basis.

FISCAL IMPACT
The total Projects budgets remain the same as allocated in fiscal years 2023/24 and 2024/25 Capital Improvement Program (CIP) in the amount of $478,000 in SB 1 Road Maintenance/Rehabilitation Funds and $400,000 in Measure A Funds.

Funds are available in the Projects budgets (401-0000-60185-202303-D) – contingency funds of $8,000 will be allocated to the design category for the additional landscape and irrigation design services under the proposed Amendment No. 2 in the amount of $33,782, for a total not to exceed Agreement amount of $150,172.

CONSENT CALENDAR ITEM NO. 4
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The following are the updated Projects budgets:

Avenue 50
2024-01 Project Budget
Washington Street
2023-03 Project Budget
Professional $ 24,000 $ 47,800
Design $ 34,000 $ 123,000
Inspection/Testing/Survey $ 27,000 $ 32,265
Construction $ 280,000 $ 254,035
Contingency $ 35,000 $ 20,900
TOTAL: $ 400,000 $ 478,000

BACKGROUND/ANALYSIS
The Projects will construct a 5-foot curb-adjacent sidewalk along Avenue 50 from Washington Street to the pedestrian gate at Avenida Montero and along Washington Street from Calle Tampico to the evacuation channel bridge that meanders to accommodate existing utilities and palm trees. It will also replace the curb ramp at the Village Shopping Center for Americans with Disabilities Act (ADA) compliance, improve pedestrian access and address issues with the retaining wall and garden wall located in both sections and modify the existing landscape and irrigation to incorporate the sidewalk and retaining wall.

In April 2025, Council approved an Agreement with NV5 to provide design services for the Projects, following the competitive request for proposals procurement process issued in January 2025. The Agreement was set to expire December 31, 2025.

Amendment No. 1 was executed in December 2025, extending the Agreement term to December 31, 2026.

The proposed Amendment No. 2, if approved, will amend the scope of work to include additional project management and landscaping and irrigation design services for the Projects, and respectively increase the compensation by $33,782, for a total not to exceed Agreement amount of $150,172.

ALTERNATIVES
Council may elect to amend or not approve Amendment No. 2.

Prepared by: Carley Escarrega, Administrative Technician Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachments: 1. Vicinity Map

2. Amendment No. 2 to Agreement for Contract Services
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*IMPORTANT* Maps and data are to be used for reference purposes only. Map features are approximate, and are not necessarily accurate to surveying or engineering standards. The County of Riverside makes no warranty or guarantee as to the content (the source is often third party), accuracy, timeliness, or completeness of any of the data provided, and assumes no legal responsibility for the information contained on this map. Any use of this product with respect to accuracy and precision shall be the sole responsibility of the user. © Riverside County GIS
Legend
WASHINGTON ST & AVENUE 50 SIDEWALK IMPROVEMENTS
Notes
REPORT PRINTED ON... 3/20/2025 4:36:32 PM

LOCATION MAP
0 2, 000 4,000 Feet
City Boundaries
World_Street_Map
ATTACHMENT 1
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AMENDMENT NO. 2 TO AGREEMENT FOR CONTRACT SERVICES
WITH NV5, INC.

This Amendment No. 2 (“Amendment 2”) to Agreement for Contract Services ("Agreement”) is made and entered into as of the 17th day of February, 2026, ("Effective Date") by and between the City of La Quinta ("City"), a California Municipal Corporation and Charter City organized under the Constitution and laws of the State of California with its principal place of business at 78495 Calle Tampico, La Quinta, California 92253, and NV5, Inc. (“Contracting Party”).

RECITALS
WHEREAS, on or about March 24, 2025, the City and Contracting Party entered into an Agreement to provide those services related to design and related professional services for the Washington Street Sidewalk Improvements Project No. 2023-03 and Avenue 50 Sidewalk Improvements Project No. 2024-01, for a total not to exceed amount of $116,390. The initial term of the Agreement expired on December 31, 2025 (“Initial Term”); and
WHEREAS, on or about December 31, 2025, the City and Contracting Party mutually agreed to amend Section 3.4 Term to extend the term of the Agreement for one additional, from January 1, 2026, through December 31, 2026 (“Extended Term”); and WHEREAS, the City and Contracting Party mutually agree to amend Section 1.1 Scope of Services, of the Agreement to provide additional project management and landscaping and irrigation design services for both projects as identified in Exhibit A of this Amendment, and Section 2.1, Contract Sum, of the Agreement to increase the compensation by $33,782, for a total not to exceed amount of $150,172, as identified in Exhibit B of this Amendment.

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

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

1. Section 1.1 is amended to read as follows:

Section 1.1 – Scope of Services. In compliance with all terms and conditions of this Agreement, Contracting Party shall provide those services related to design and related professional services for the Washington Street Sidewalk Improvements Project No. 2023-03 and Avenue 50 Sidewalk Improvements Project No. 2024-01, and additional landscaping and irrigation design services, as detailed in “Exhibit A” attached hereto and incorporated herein by this reference (the “Services”). Contracting Party represents and warrants that Contracting Party is a provider of first-class work and/or services and Contracting Party is experienced in performing the Services contemplated herein and, in light of such status and experience, Contracting Party covenants that it shall follow ATTACHMENT 2
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industry standards in performing the Services required hereunder, and that all materials, if any, will be of good quality, fit for the purpose intended. For purposes of this Agreement, the phrase “industry standards” shall mean those standards of practice recognized by one or more first-class firms performing similar services under similar circumstances.

2. “Exhibit A” – Scope of Services is amended to include the additional services detailed in Exhibit A, attached to this Amendment No. 2, and incorporated herein by this reference.

3. Section 2.1 is amended to read as follows:

Section 2.1 – Contract Sum. For the Services rendered pursuant to this Agreement, Contracting Party shall be compensated in accordance with “Exhibit B” (the Schedule of Compensation”) in a total amount not to exceed One Hundred Fifty Thousand One Hundred Seventy-Two Dollars ($150,172), for the life of the Agreement, encompassing the Initial and any Extended Terms (the “Contract Sum”), except as provided in Section

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

4. “Exhibit B” – Schedule of Compensation is amended as listed in “Exhibit B,” attached hereto and incorporated herein by this reference.

In all other respects, the original Agreement shall remain in effect. 45 CLICK HERE to Return to Agenda
IN WITNESS WHEREOF, the City and Contracting Party have executed this Amendment No. 2 to the Agreement on the respective dates set forth below.

CITY OF LA QUINTA NV5, Inc.
a California municipal corporation
____ _______________________
JON McMILLEN, City Manager Jefrey M. Cooper, PE
City of La Quinta, California EVP, Chief Operating Officer Dated: ___________________ Dated: ______________
ATTEST:

MONIKA RADEVA, City Clerk
City of La Quinta, California
APPROVED AS TO FORM:
___
WILLIAM H. IHRKE, City Attorney
City of La Quinta, California
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Exhibit A
Scope of Services
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48 CLICK HERE to Return to Agenda
Exhibit B
Contract Sum
With the exception of compensation for Additional Services, provided for in Section

2.3 of this Agreement, the maximum total compensation to be paid to Contracting Party under this Agreement is not to exceed One Hundred Fifty Thousand One Hundred Seventy-Two Dollars ($150,172) (the “Contract Sum”), comprised of $116,390 for design and professional services as detailed in Exhibit B of the Agreement, and $33,782 for additional design services as detailed in this Exhibit B to this Amendment No. 2.

The Contract Sum shall be paid to Contracting Party in installment payments made on a monthly basis and in an amount identified in Contracting Party’s schedule of compensation attached hereto for the work tasks performed and properly invoiced by Contracting Party in conformance with Section 2.2 of the Agreement.

Compensation for additional services identified in Exhibit A:
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Project Name: Avenue 50 LS Improvements - Base Bid
Project Number: -
Client/Owner: City of La Quinta
Project Manager: Andrea Thomas, PE
Prepared By: Mike Smyth
Proj/Prop No.: -
Date: January 15, 2026

ITEM TOTAL
Labor $32,334
Outside Services $66
Direct Costs $0
TOTAL $32,400
$85 $141
$80 $166
$100 $183
$105 $193
$120 $198
$125 $150
$155
$170
$185
$147
$335
$125 $335
$136 $190
$160
$175
$240
$220 EXPENSES:
$200 1.10 x Cost
$275 1.10 x Cost
$180
$166
$119

1.10 x Cost $400

1.10 x Cost $20
$35
$400
$20
$35

1.10 x Cost
Per Accepted
IRS Rate
Field Superviosr - FS
SURVEYING:

1.10 x Cost
Per Accepted
IRS Rate
Courier - Next Day - PSCN
Milage - Outside Local Area - EMIL
Subsistence - ESUB
Plotting and In-House Reproduction - EPHP
Senior Landscaper - SLA
Landscape Architect - LA
Project Manager - OSSTP
Senior Project Manager - OSMP
Design Supervisor - OSDS
Senior CADD Technician/Designer - OSSCT
Principal - OSPP
Associate - OSAP
Engineering Aid/Planning Aid - OSEPA
TECHNICAL SERVICE:

OFFICE SERVICES:

CADD Technician III - OSCT3
Junior Field Engineer - FSJFE
Assistant Field Engineer - FSTFE
Associate Field Engineer - FSEFE
CADD Technician I - OSCT1 Senior Field Engineer - FSSFE Project Administrator - OSPAD
Project Assistant - OSPA
Other Expenses-Including Subconsultants &
Purchased Services Through Subcontracts - EOTH
Milage - Outside Local Area - EMIL
Courier - Same Day - PSCS
Courier - Next Day - PSCN
Litigation Support - ELIT

LABOR ESTIMATE

FEE SUMMARY

BASIC BILLING RATES
FIELD SERVICES:

CONSTRUCTION MANAGEMENT:

CA Office: 15092 Avenue of Science #200, San Diego, CA 92128 Construction Manager - FSCM
Survey Manager - FSSM
3-Person Survey Crew - FS3P
2-Person Survey Crew - FS2P
1-Person Survey Crew - FS1P
1-Person Survey Crew (GPS)(Robotic) - FS1R
Associate Engineer/Planner/Surveyor - OSEEP
Assistant Engineer/Planner/Surveyor - OSTSP
Senior Engineer/Planner/Surveyor - OSSP
CADD Technician II - OSCT2
Junior Engineer/Planner/Surveyor - OSJP
PROFESSIONAL:

Landscape Designer - LD
EXPENSES:

Plotting and In-House Reproduction - EPHP
Subsistence - ESUB
Litigation Support - ELIT
Courier - Same Day - PSCS
Other Expenses-Including Subconsultants &
Purchased Services Through Subcontracts -
EOTH
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Page 1 of 1 ends

Phase Task Task/Sub - - - - SLA LA LD - OSSTP OSSCT - - HOURS FEE % - - - - - - - - - - - -

1.00 90% LS PS&E
Review Reference Materials and Engineering Documents 2 2 6 10 $1,406 4.34% Prepare 90% Planting and Irrigation Plans 6 16 54 76 $10,162 31.36% Prepare 90% LS SP's and Opinion of Probable Const Costs 6 4 6 16 $2,458 7.59% Design Team Coordination and Quality Control 2 2 4 $692 2.14% subtotal 106 $14,718
99% LS PS&E
Prepare 99% Planting and Irrigation Plans 4 8 24 36 $4,904 15.14% Prepare 99% LS Special Provisions 4 2 4 10 $1,528 4.72% Prepare 99% LS Opinion of Probable Const Costs 2 1 4 7 $1,002 3.09% Design Team Coordination and Quality Control 1 1 2 $346 1.07% subtotal 55 $7,780
Final (100%) Signed LS PS&E
Prepare Final Planting and Irrigation Plans 2 4 8 14 $1,976 6.10% Prepare Final LS Special Provisions 2 2 2 6 $930 2.87%
Prepare Final LS Opinion of Probable Const Costs 2 1 2 5 $764 2.36% Design Team Coordination and Quality Control 1 1 2 $346 1.07% subtotal 27 $4,016
Reimbursable Expenses 0 $66 0.20%
subtotal 0 $66

2.00 Project Management 18 12 30 $5,820 17.96%
Subtotal 30 $5,820
End of Task
- - - - SLA LA LD - OSSTP OSSCT - -
0 0 0 0 34 44 110 0 18 12 0 0 218 $32,400 100.00%
0 0 0 0 34 44 110 0 18 12 0 0 218 $32,400 100.00%

TASK DESCRIPTION LABOR CODE/STAFF HOURS TOTALS

PAGE TOTALS

TOTAL - THIS PAGE

TOTAL - ALL PAGES
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Project Name: Avenue 50 LS Improvements - Add Alt
Project Number: -
Client/Owner: City of La Quinta
Project Manager: Andrea Thomas, PE
Prepared By: Mike Smyth
Proj/Prop No.: -
Date: January 15, 2026

ITEM TOTAL
Labor $33,712
Outside Services $70
Direct Costs $0
TOTAL $33,782
$85 $141
$80 $166
$100 $183
$105 $193
$120 $198
$125 $150
$155
$170
$185
$147
$335
$125 $335
$136 $190
$160
$175
$240
$220 EXPENSES:
$200 1.10 x Cost
$275 1.10 x Cost
$180
$166
$119

1.10 x Cost $400

1.10 x Cost $20
$35
$400
$20
$35

1.10 x Cost
Per Accepted
IRS Rate
Field Superviosr - FS
SURVEYING:

OFFICE SERVICES:

LABOR ESTIMATE

FEE SUMMARY

BASIC BILLING RATES
FIELD SERVICES:

CONSTRUCTION MANAGEMENT:

Landscape Designer - LD
EXPENSES:

Page 1 of 1 ends

Phase Task Task/Sub - - - - SLA LA LD - OSSTP OSSCT - - HOURS FEE % - - - - - - - - - - - -

1.00 90% LS PS&E
Review Reference Materials and Engineering Documents 2 2 4 $598 1.77% Prepare 90% Planting and Irrigation Plans 6 16 60 82 $10,876 32.19% Prepare 90% LS SP's and Opinion of Probable Const Costs 6 4 6 16 $2,458 7.28% Design Team Coordination and Quality Control 2 2 4 $692 2.05% subtotal 106 $14,624
99% LS PS&E
Prepare 99% Planting and Irrigation Plans 4 12 24 40 $5,568 16.48% Prepare 99% LS Special Provisions 4 2 4 10 $1,528 4.52% Prepare 99% LS Opinion of Probable Const Costs 2 1 4 7 $1,002 2.97% Design Team Coordination and Quality Control 1 1 2 $346 1.02% subtotal 59 $8,444
Final (100%) Signed LS PS&E
Prepare Final Planting and Irrigation Plans 2 6 12 20 $2,784 8.24% Prepare Final LS Special Provisions 2 2 2 6 $930 2.75%
Prepare Final LS Opinion of Probable Const Costs 2 1 2 5 $764 2.26% Design Team Coordination and Quality Control 1 1 2 $346 1.02% subtotal 33 $4,824
Reimbursable Expenses 0 $70 0.21%
subtotal 0 $70

2.00 Project Management 18 12 30 $5,820 17.23%
Subtotal 30 $5,820
End of Task
- - - - SLA LA LD - OSSTP OSSCT - -
0 0 0 0 34 48 116 0 18 12 0 0 228 $33,782 100.00%
0 0 0 0 34 48 116 0 18 12 0 0 228 $33,782 100.00%

TASK DESCRIPTION LABOR CODE/STAFF HOURS TOTALS

PAGE TOTALS

TOTAL - THIS PAGE

TOTAL - ALL PAGES
54 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: APPROVE DEMAND REGISTERS DATED JANUARY 23 AND 30, 2026

RECOMMENDATION
Approve demand registers dated January 23 and 30, 2026.

EXECUTIVE SUMMARY – None

FISCAL IMPACT
Demand of Cash:

City $ 2,919,690.06
Successor Agency of RDA $ 1,925.00
Housing Authority $ 16,141.63
$ 2,937,756.69

BACKGROUND/ANALYSIS
Routine bills and payroll must be paid between Council meetings. Attachment 1 details the weekly demand registers for January 23, and 30, 2026.

Warrants Issued:
218897-218969 $ 374,343.18
EFT 332-335 $ 11,375.88
218971-219015 $ 1,798,046.62
EFT 336-338 $ 3,290.80
Voids $ (4,046.00)
Wire Transfers $ 397,399.42
Payroll Tax Transfers $ 61,494.50
Payroll Direct Deposit $ 295,852.29
$ 2,937,756.69
*Check number 218970, payable to Whitford Taylor & Preston, LLP, w ill be reported on a future Demand Register Report.

Two checks were voided as a result of a department error and non-receipt of the mailed check by the vendor. Checks may be reissued as needed.

CONSENT CALENDAR ITEM NO. 5
55 CLICK HERE to Return to Agenda
The most significant expenditures on the demand registers are:

Vendor Account Name Amount Purpose
Riverside County Sheriff Department(1) Various $1,214,581.16 Police Services Desert Concepts Construction, Inc.(1) Various $256,944.25 Citywide Medians/Parks Repair and Maintenance
JSL Architecture, Inc. Design $96,448.35 Maintenance and Operations Yard Design Services
Performance Concrete Services, Inc. Maintenance/Services $47,350.00 Citywide Sidewalk Offset Removals Desert Sands Unified School District School Officer $42,072.94 School Resource Officers (1) Payments were made 01/23/26 & 1/30/26
Wire Transfers: Thirteen transfers totaled $397,399. Of this amount, $299,829 was to Landmark, and $68,399 was to CalPERS. (See Attachment 2 for a complete listing).

Investment Transactions: Full details of investment transactions, as well as total holdings, are reported quarterly in the Treasurer’s Report.

Prepared by: Jesse Batres, Finance Technician
Approved by: Rosemary Hallick, Principal Management Analyst Attachments: 1. Demand Registers

2. Wire Transfers
Transaction Issuer Type Par Value
Settle
Date
Coupon
Rate YTM
Maturity Federal Home Loan Banks Agency $ 500,000 1/14/2026 0.510% 0.510% Maturity Simmons (formerly Landmark Community) Bank CD $ 248,000 1/22/2026 0.500% 0.500% Maturity Southern Bank CD $ 244,000 1/28/2026 4.250% 4.250% Maturity Federal Home Loan Banks Agency $ 500,000 1/29/2026 0.550% 0.550% Maturity United States Treasury Treasury Note $ 500,000 1/31/2026 0.375% 0.577% Maturity United States Treasury Treasury Note $ 1,000,000 1/31/2026 4.250% 4.330% 56 CLICK HERE to Return to Agenda
2/9/2026 1:56:04 PM Page 1 of 7
Demand Register
Packet: APPKT04438 - 01/23/2026 JB
Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
ATSUKO YAMANE HEWETT 332 DEEP STRETCH CLASS Instructors 101-3002-60107 358.40 ATSUKO YAMANE HEWETT 332 DEEP STRETCH DI CLASSES Instructors 101-3002-60107 42.00 JENSEN, SHARLA W 333 PERSONAL TRAINING 3 SESSIONS CLASS Instructors 101-3002-60107 132.00 JENSEN, SHARLA W 333 PERSONAL TRAINING 6 SESSIONS CLASS… Instructors 101-3002-60107 792.00 JENSEN, SHARLA W 333 1 DAY SESSION CLASSES Instructors 101-3002-60107 96.00 JENSEN, SHARLA W 333 PERSONAL TRAINING 6 SESSIONS CLASS… Instructors 101-3002-60107 792.00 WILLIAMS, BILLEE 335 YOGA FLOW CLASS Instructors 101-3002-60107 191.10 WILLIAMS, BILLEE 335 PILATES CLASS Instructors 101-3002-60107 218.40 WILLIAMS, BILLEE 335 MAT PILATES DI CLASSES Instructors 101-3002-60107 277.20 WILLIAMS, BILLEE 335 YOGA FLOW CLASS Instructors 101-3002-60107 12.60 WILLIAMS, BILLEE 335 YOGA FLOW WEDNESDAY CLASSES Instructors 101-3002-60107 309.40 A1 AMERICAN 218897 WC GYM WIPES 5 CASES Operating Supplies 101-3002-60420 840.26 A1 AMERICAN 218897 WC GYM WIPES 5 CASES Operating Supplies 101-3002-60420 840.26 ANSAFONE CONTACT CENTE… 218898 01/2026 - PM 10 ANSWERING SERVICES PM 10 - Dust Control 101-7006-60146 240.57 AT&T 218899 INVESTIGATION PHONE PINGS LA25323… Special Enforcement Funds 101-2001-60175 45.00 BANCROFT CONSTRUCTION … 218900 12/02/25 - IRONMAN STREET SWEEPING… Maintenance/Services 101-7003-60691 4,407.72 BANCROFT CONSTRUCTION … 218900 12/05/25 - IRONMAN STREET SWEEPING… Maintenance/Services 101-7003-60691 2,893.76 BIO-TOX LABORATORIES 218901 BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 460.00 CALIFORNIA BUILDING STAN… 218903 10/01-12/31/25 - BSAS SB 1473 FEES BSAS SB 1473 Fees 101-0000-20306 1,745.00 CALIFORNIA BUILDING STAN… 218903 10/01-12/31/25 - BSAS SB 1473 FEES CBSC Administrative Fees 101-0000-42615 -174.50 COACHELLA VALLEY WATER D… 218905 WATER SERVICE Water - Utilities 101-2002-61200 220.51 COACHELLA VALLEY WATER D… 218905 WATER SERVICE Water - Utilities 101-3008-61200 26.78 COACHELLA VALLEY WATER D… 218905 WATER SERVICE Water -Desert Pride - Utilities 101-3005-61206 1,390.46 COUNTY OF RIVERSIDE PUBL… 218907 12/2025 - RADIO MAINTENANCE Operating Supplies 101-2001-60420 243.52 CV BBQ, INC 218908 2026 EMPLOYEE RECOGNITION EVENT … Employee Recognition Events 101-1004-60340 1,442.05 DATA TICKET, INC. 218909 12/2025 - CODE CITATION PROCESSING Administrative Citation Servi… 101-6004-60111 200.00 DATA TICKET, INC. 218909 12/2025 - POLICE CITATION PROCESSING Administrative Citation Servi… 101-6004-60111 193.37 DEPARTMENT OF JUSTICE 218910 11/2025 - BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 70.00 DEPARTMENT OF JUSTICE 218910 12/2025 - LQYC FINGERPRINTING Consultants/Employee Servic… 101-1004-60104 64.00 DEPARTMENT OF JUSTICE 218910 12/2025 - BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 35.00 DESERT CONCEPTS CONSTR… 218911 8/4-8/13/25 LQ PARK INFIELD IMPROV… Maintenance/Services 101-3005-60691 13,500.00 DESERT CONCEPTS CONSTR… 218911 9/22-9/25/25 LQ PARK LANDSCAPE RES… Maintenance/Services 101-3005-60691 7,200.00 DESERT CONCEPTS CONSTR… 218911 COVE PARKING LOT GATE REPAIRS Maintenance/Services 101-3005-60691 1,350.00 DESERT CONCEPTS CONSTR… 218911 FB PARK PICKLEBALL GATES Maintenance/Services 101-3005-60691 11,250.00 DESERT CONCEPTS CONSTR… 218911 PIONEER PARK REPAIR AND MAINTENA… Maintenance/Services 101-3005-60691 4,800.00 DESERT SANDS UNIFIED SCH… 218912 9/18-11/12/25 BP #4 & #5 SCHOOL RES… School Officer 101-2001-60168 42,072.94 E & E PELS ENTERPRISE, INC 218914 2026 EMPLOYEE RECOGNITION EVENT R… Employee Recognition Events 101-1004-60340 875.00 FOSTER, ROCIO 218915 01/09/26 DUI CHECKPOINT FOOD REIMB… Special Enforcement Funds 101-2001-60175 180.91 FRANCHISE TAX BOARD 218916 GARNISHMENT Garnishments Payable 101-0000-20985 225.82 FREGOSO, JESUS H. 218917 2026 EMPLOYEE RECOGNITION EVENT … Employee Recognition Events 101-1004-60340 1,500.00 GARCIA, ANGEL 218919 FACILITY RENTAL DEPOSIT REFUND Miscellaneous Deposits 101-0000-22830 325.00 GRAINGER 218922 ROOF REPAIR TAPE Materials/Supplies 101-3008-60431 893.86 GRAINGER 218922 DRINKING FOUNTAIN FOR CH LOBBY Materials/Supplies 101-3008-60431 2,955.13 HR GREEN PACIFIC INC 218923 12/2025 - ONCALL PLAN CHECK ENGINE… Map/Plan Checking 101-7002-60183 4,550.00 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electricity - Utilities 101-2002-61101 1,291.71 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Monticello Park - Uti… 101-3005-61102 19.30 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Fritz Burns Park - Uti… 101-3005-61105 28.59 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Sports Complex - Uti… 101-3005-61106 4,058.92 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Colonel Paige - Utilit… 101-3005-61108 359.92 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Community Park - U… 101-3005-61109 371.81 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Velasco Park - Utiliti… 101-3005-61111 21.24 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Eisenhower Park - U… 101-3005-61113 29.41 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Desert Pride - Utiliti… 101-3005-61114 19.52 ATTACHMENT 1
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Vendor Name Payment Number Description (Item) Account Name Account Number Amount IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electricity - Utilities 101-3008-61101 2,098.26 JESUS ADRIAN SUAREZ LOPEZ 218925 2026 EMPLOYEE RECOGNITION EVENT … Employee Recognition Events 101-1004-60340 750.00 JK PROPERTY SERVICES 218926 WELLNESS CENTER- INTERIOR HOLIDAY … Operating Supplies 101-3002-60420 5,005.00 JOHNSTONE SUPPLY 218927 WC HVAC AIR FILTERS HVAC 101-3008-60667 147.99 KONE INC 218928 01/01-03/31/26 - CH ELEVATOR MAINT… Maintenance/Services 101-3008-60691 738.60 LA QUINTA SPANISH CONGR… 218929 DEPOSIT REFUND Miscellaneous Deposits 101-0000-22830 500.00 LIFE'S SHORT PICNIC 218931 DEPOSIT REFUND FOR COVE OASIS Miscellaneous Deposits 101-0000-22830 100.00 LOGIC COMPENSATION GRO… 218932 CLASSIFICATION & COMPENSATION REV… Professional Services 101-1004-60103 2,437.50 MAGRINO, SUSAN A. 218933 ACT II: WORKSHOP CLASS Instructors 101-3002-60107 294.00 MERCHANTS BUILDING MAI… 218935 12/2025 CITYWIDE JANITORIAL SERVICES Janitorial 101-3008-60115 15,833.98 ODP BUSINESS SOLUTIONS, L… 218939 PRINTER TONER & PENS Office Supplies 101-6004-60400 60.38 PACIFIC WEST AIR CONDITIO… 218940 12/2025 - CH WATER TREATMENT HVAC 101-3008-60667 125.00 PACIFIC WEST AIR CONDITIO… 218940 HVAC i-Vu CONTROLS REPLACEMENT HVAC 101-3008-60667 15,800.00 FREDERICK A ARMSTRONG, JR 218941 NOTEBOOKS FOR PROMO ITEMS Promotional Items 101-3007-60134 2,705.81 PYE BARKER 218942 EISENHOWER CASITA FIRE ALARM UPG… Security & Alarm 101-3008-60123 4,561.32 PYE BARKER 218942 EISENHOWER CASITA FIRE ALARM UPG… Security & Alarm 101-3008-60123 4,561.31 RAMIREZ, LAURA 218943 FACILITY RENTAL DEPOSIT REFUND Miscellaneous Deposits 101-0000-22830 500.00 ERIC ALAN NELSON 218944 PMER 2025-0006 ON-CALL MAP CHECKI… Map/Plan Checking 101-7002-60183 975.00 ERIC ALAN NELSON 218944 LOWES HWY 111 DEDICATION MAP CHE… Map/Plan Checking 101-7002-60183 525.00 RIVERSIDE COUNTY SHERIFF … 218946 10/24-11/25/25 - MOTOR FUEL CHARGES Sheriff - Other 101-2001-60176 1,236.53 SHIRY, TERESA 218949 BALLROOM LATIN SWING CLASS Instructors 101-3002-60107 140.00 SHIRY, TERESA 218949 BALLROOM LATIN SWING DI CLASSES Instructors 101-3002-60107 157.50 SUPREME WINDOW & DOOR … 218951 SRR EVENT GLASS REPLACEMENT Maintenance/Services 101-3008-60691 2,034.00 SUSAN ALEXANDRA BRAUC… 218952 SOUND BATH CLASS Instructors 101-3002-60107 42.00 SUSAN ALEXANDRA BRAUC… 218952 SOUND BATH CLASSES Instructors 101-3002-60107 140.00 T MOBILE USA INC 218953 11/20/25 - POLICE GPS LOCATE LA2532… Special Enforcement Funds 101-2001-60175 50.00 T MOBILE USA INC 218953 11/19/25 - POLICE GPS LOCATE LA2532… Special Enforcement Funds 101-2001-60175 50.00 THE KIDS BUSINESS 218955 2026 EMPLOYEE RECOGNITION EVENT … Employee Recognition Events 101-1004-60340 2,827.50 THE PRINTING PLACE 218957 LQ RESIDENT CARD APPLICATIONS (500) Operating Supplies 101-3002-60420 247.95 TOTAL CARE WORK INJURY C… 218958 12/01/25 - PRE EMPLOYMENT PHYSICAL Recruiting/Pre-Employment 101-1004-60129 90.00 TRULY NOLEN INC 218960 FS #32 BEE HIVE REMOVAL Pest Control 101-2002-60116 180.00 UNITED WAY OF THE DESERT 218962 CONTRIBUTION United Way Deductions 101-0000-20981 108.00 USA DRAIN AND PLUMBING… 218964 CH MAIN LINE BACK UP REPAIR Maintenance/Services 101-3008-60691 895.00 VINTAGE ASSOCIATES 218966 SRR PARK GOPHER WIRE REPAIRS Maintenance/Services 101-3005-60691 3,300.00 VINTAGE E & S INC 218967 FS #70 ON-CALL ELECTRICAL SERVICES Maintenance/Services 101-2002-60691 1,856.10 VINTAGE E & S INC 218967 10/24/25 - FS #93 ON-CALL ELECTRICAL … Maintenance/Services 101-2002-60691 1,121.82 VINTAGE E & S INC 218967 WC GYM LIGHTING REPLACEMENT Maintenance/Services 101-3008-60691 6,713.68 WEST COAST TURF 218968 SOD FOR CIVIC CENTER CAMPUS Materials/Supplies 101-3005-60431 761.26 WEST COAST TURF 218968 SOD FOR CIVIC CENTER CAMPUS Materials/Supplies 101-3005-60431 761.26 XPRESS GRAPHICS 218969 CODE VEHICLE BROCHURES (500) Printing 101-6004-60410 247.31 Fund 101 - GENERAL FUND Total: 196,963.00
Fund: 201 - GAS TAX FUND
UNDERGROUND SERVICE AL… 218961 01/01/26 - DIG ALERT SERVICES Materials/Supplies 201-7003-60431 106.00 Fund 201 - GAS TAX FUND Total: 106.00
Fund: 202 - LIBRARY & MUSEUM FUND
COACHELLA VALLEY WATER D… 218905 WATER SERVICE Water - Utilities 202-3006-61200 110.63 FRONTIER COMMUNICATIO… 218918 01/04-02/03/26 - LIBRARY DIA CIRCUIT Cable/Internet - Utilities 202-3004-61400 690.00 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electricity - Utilities 202-3004-61101 2,758.95 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electricity - Utilities 202-3006-61101 822.96 JK PROPERTY SERVICES 218926 LIBRARY - INTERIOR HOLIDAY DECOR Operating Supplies 202-3004-60420 1,995.00 JK PROPERTY SERVICES 218926 MUSEUM - INTERIOR HOLIDAY DECOR Operating Supplies 202-3006-60420 1,000.00 KONE INC 218928 01/01-03/31/26 - MUSEUM ELEVATOR … Maintenance/Services 202-3006-60691 738.60 MERCHANTS BUILDING MAI… 218935 12/2025 LIBRARY JANITORIAL SERVICES Janitorial 202-3004-60115 3,264.32 MERCHANTS BUILDING MAI… 218935 12/2025 MUSEUM JANITORIAL SERVICES Janitorial 202-3006-60115 989.54 PACIFIC WEST AIR CONDITIO… 218940 12/2025 - LIBRARY WATER TREATMENT HVAC 202-3004-60667 125.00 PACIFIC WEST AIR CONDITIO… 218940 LIBRARY HVAC REPAIRS HVAC 202-3004-60667 2,001.96 PACIFIC WEST AIR CONDITIO… 218940 LIBRARY HVAC PREVENTATIVE MAINTE… HVAC 202-3004-60667 3,780.00 THE LOCK SHOP, INC 218956 LIBRARY KEYS Maintenance/Services 202-3004-60691 30.88 Fund 202 - LIBRARY & MUSEUM FUND Total: 18,307.84
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Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 215 - LIGHTING & LANDSCAPING FUND
COACHELLA VALLEY WATER D… 218905 WATER SERVICE Water - Medians - Utilities 215-7004-61211 675.86 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Utilities 215-7004-61116 462.25 IMPERIAL IRRIGATION DIST 218924 ELECTRICITY SERVICE Electric - Medians - Utilities 215-7004-61117 38.86 ROTOLIGHTNG, INC 218947 PALM TREE LIGHT CHANGING COLOR SE… Maintenance/Services 215-7004-60691 300.00 Fund 215 - LIGHTING & LANDSCAPING FUND Total: 1,476.97
Fund: 223 - MEASURE A FUND
ST. FRANCIS ELECTRIC, LLC 218950 HWY 111 & ADAMS PED POLE KNOCKD… Signal Knockdowns, Conting… 223-0000-60510 1,025.96 Fund 223 - MEASURE A FUND Total: 1,025.96
Fund: 230 - CASp FUND, AB 1379
DIVISION OF THE STATE ARC… 218913 10/01-12/31/25 SB 1186 FEES 10% QUA… Contributions to State Agency 230-0000-60480 438.40 Fund 230 - CASp FUND, AB 1379 Total: 438.40
Fund: 237 - SUCCESSOR AGCY PA 1 ADMIN
US BANK 218963 12/01/25-11/30/26 2016A BOND TRUST… Consultants 237-9001-60104 1,925.00 Fund 237 - SUCCESSOR AGCY PA 1 ADMIN Total: 1,925.00
Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
COACHELLA VALLEY WATER D… 218906 FB PARK IMPROVEMENTS METER RELO… Construction 401-0000-60188 7,042.00 GHD INC. 218921 HWY 111 CORRIDOR PLANNING/ENGIN… Design 401-0000-60185 32,746.25 LANDMARK CONSULTANTS, … 218930 12/4-12/17/25 FB PARK IMPROVEMENT… Technical 401-0000-60108 1,785.60 MARK THOMAS & COMPANY,… 218934 10/27-11/23/25 - AVE 50 BRIDGE DESIGN Design 401-0000-60185 32,998.49 MULHOLLAND CONSULTING … 218936 10/1-11/30/25 - MISC RETENTION BASIN… Design 401-0000-60185 4,950.00 NAI CONSULTING INC 218937 12/2025 DUNE PALMS BRIDGE IMPROV… Professional Services 401-0000-60103 585.50 NAI CONSULTING INC 218937 12/2025 FRITZ BURNS PARK IMPROVM… Professional Services 401-0000-60103 5,602.50 NAI CONSULTING INC 218937 12/2025 AVE 50 WIDENING IMPROV JEF… Professional Services 401-0000-60103 1,755.00 NAI CONSULTING INC 218937 12/2025 WASHINGTON CONNECTOR TO… Professional Services 401-0000-60103 675.00 NAI CONSULTING INC 218937 12/2025 AVE 50 BRIDGE SPANNING THE… Professional Services 401-0000-60103 4,281.00 NAI CONSULTING INC 218937 12/2025 AVE 50 SIDEWALK IMPROV WA… Professional Services 401-0000-60103 680.00 NAI CONSULTING INC 218937 12/2025 MAINTENANCE AND OPERATI… Professional Services 401-0000-60103 1,550.00 NAI CONSULTING INC 218937 12/2025 CIVIC CENTER LAKE/IRRIGATIO… Professional Services 401-0000-60103 390.00 NAI CONSULTING INC 218937 12/2025 CITYWIDE MISCELLANEOUS AD… Professional Services 401-0000-60103 1,170.00 NAI CONSULTING INC 218937 12/2025 DUNE PALMS MOBILE ESTATES… Professional Services 401-0000-60103 2,766.00 NAI CONSULTING INC 218937 12/2025 CITY HALL DRAINAGE IMROVE… Professional Services 401-0000-60103 390.00 NAI CONSULTING INC 218937 12/2025 WASHINGTON ST PAVEMENT R… Professional Services 401-0000-60103 47.50 NAI CONSULTING INC 218937 12/2025 AVE 52/JEFFERSON ROUNDAB… Professional Services 401-0000-60103 95.00 NAI CONSULTING INC 218937 12/2025 BPMP BRIDGE PREVENTION MA… Professional Services 401-0000-60103 2,620.50 NAI CONSULTING INC 218937 12/2025 AVE 52 MONROE STREET (NEW… Professional Services 401-0000-60103 975.00 NAI CONSULTING INC 218937 12/2025 HIGHWAY 111 CORRIDOR Professional Services 401-0000-60103 432.50 NAI CONSULTING INC 218937 12/2025 MISC. RETENTION BASIN IMPR… Professional Services 401-0000-60103 580.00 NAI CONSULTING INC 218937 12/2025 COVE AREA SLURRY SEAL IMP… Professional Services 401-0000-60103 1,117.50 NAI CONSULTING INC 218937 12/2025 CITY WIDE STRIPPING REFRESH Professional Services 401-0000-60103 8,948.00 NAI CONSULTING INC 218937 12/2025 HIGHWAY 111 REHABILITATION Professional Services 401-0000-60103 2,987.50 NAI CONSULTING INC 218937 12/2025 WASHINGTON SIDEWALK IMP… Professional Services 401-0000-60103 290.00 NAI CONSULTING INC 218937 12/2025 VILLAGE ART/CULTURAL PLAZA Professional Services 401-0000-60103 1,502.50 NATIONAL DATA & SURVEYI… 218938 ARCGIS SURVEY FOR 76 WATER INLETS Professional Services 401-0000-60103 4,528.00 ST. FRANCIS ELECTRIC, LLC 218950 12/2025 ON-CALL TRAFFIC SIGNAL REPA… Construction 401-0000-60188 3,484.00 T.Y. LIN INTERNATIONAL 218954 12/2025 DUNE PALMS RD BRIDGE MAN… Construction 401-0000-60188 3,294.50 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total: 130,269.84 Fund: 501 - FACILITY & FLEET REPLACEMENT
WEX BANK 334 11/26-12/25/25 - FUEL Fuel & Oil 501-0000-60674 8,154.78 BMW MOTORCYCLES OF RIV… 218902 MOTORCYCLE REPAIRS R1250RTP Motorcycle Repair & Mainte… 501-0000-60679 341.29 BMW MOTORCYCLES OF RIV… 218902 MOTORCYCLE REPAIRS R1250RT Motorcycle Repair & Mainte… 501-0000-60679 470.00 QUICK QUACK CAR WASH H… 218948 12/2025 - CAR WASH MEMBERSHIP Vehicle Repair & Maintenan… 501-0000-60676 779.61 Fund 501 - FACILITY & FLEET REPLACEMENT Total: 9,745.68 Fund: 502 - INFORMATION TECHNOLOGY
CHARTER COMMUNICATIONS… 218904 01/10-02/09/26 - CH CABLE (2601) Cable/Internet - Utilities 502-0000-61400 191.29 CHARTER COMMUNICATIONS… 218904 01/10-02/09/26 - CH INTERNET (1801) Cable/Internet - Utilities 502-0000-61400 2,079.00 CHARTER COMMUNICATIONS… 218904 01/10-02/09/26 - WC CABLE (2101) Cable/Internet - Utilities 502-0000-61400 14.73 CHARTER COMMUNICATIONS… 218904 01/10-02/09/26 - CITY YARD CABLE (580… Cable/Internet - Utilities 502-0000-61400 81.63 59 CLICK HERE to Return to Agenda
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Vendor Name Payment Number Description (Item) Account Name Account Number Amount FRONTIER COMMUNICATIO… 218918 01/03-02/02/26 - 2ND CITY INTERNET LI… Cable/Internet - Utilities 502-0000-61400 2,580.00 FRONTIER COMMUNICATIO… 218918 01/04-02/03/26 - WC DIA CIRCUIT Cable/Internet - Utilities 502-0000-61400 690.00 FRONTIER COMMUNICATIO… 218918 01/04-02/03/26 - DSL SVC Cable/Internet - Utilities 502-0000-61400 718.68 RINCON CONSULTANTS, INC. 218945 12/2025 GEOGRAPHIC INFORMATION S… Software Licenses 502-0000-60301 8,685.25 TRITON TECHNOLOGY SOLUT… 218959 01/01-03/31/26 - AV SUPPORT & MAIN… Maintenance Agreements 502-0000-60300 5,437.50 VERIZON WIRELESS 218965 12/2/25-1/1/26 - CITY IPADS (5587) Cell/Mobile Phones 502-0000-61301 1,173.72 VERIZON WIRELESS 218965 12/2/25-1/1/26 - CITY CELL SVC (5496) Cell/Mobile Phones 502-0000-61301 3,405.00 Fund 502 - INFORMATION TECHNOLOGY Total: 25,056.80
Fund: 601 - SILVERROCK RESORT
GARDAWORLD 218920 12/2025 - SRR ARMORED SVCS TIER PRIC… Bank Fees 601-0000-60455 403.57 Fund 601 - SILVERROCK RESORT Total: 403.57
Grand Total: 385,719.06
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Fund Summary
Fund Expense Amount
101 - GENERAL FUND 196,963.00
201 - GAS TAX FUND 106.00
202 - LIBRARY & MUSEUM FUND 18,307.84
215 - LIGHTING & LANDSCAPING FUND 1,476.97
223 - MEASURE A FUND 1,025.96
230 - CASp FUND, AB 1379 438.40
237 - SUCCESSOR AGCY PA 1 ADMIN 1,925.00
401 - CAPITAL IMPROVEMENT PROGRAMS 130,269.84
501 - FACILITY & FLEET REPLACEMENT 9,745.68
502 - INFORMATION TECHNOLOGY 25,056.80
601 - SILVERROCK RESORT 403.57
Grand Total: 385,719.06
Account Summary
Account Number Account Name Expense Amount
101-0000-20306 BSAS SB 1473 Fees 1,745.00
101-0000-20981 United Way Deductions 108.00
101-0000-20985 Garnishments Payable 225.82
101-0000-22830 Miscellaneous Deposits 1,425.00
101-0000-42615 CBSC Administrative Fees -174.50
101-1004-60103 Professional Services 2,437.50
101-1004-60104 Consultants/Employee S… 64.00
101-1004-60129 Recruiting/Pre-Employm… 90.00
101-1004-60340 Employee Recognition E… 7,394.55
101-2001-60168 School Officer 42,072.94
101-2001-60174 Blood/Alcohol Testing 565.00
101-2001-60175 Special Enforcement Fu… 325.91
101-2001-60176 Sheriff - Other 1,236.53
101-2001-60420 Operating Supplies 243.52
101-2002-60116 Pest Control 180.00
101-2002-60691 Maintenance/Services 2,977.92
101-2002-61101 Electricity - Utilities 1,291.71
101-2002-61200 Water - Utilities 220.51
101-3002-60107 Instructors 3,994.60
101-3002-60420 Operating Supplies 6,933.47
101-3005-60431 Materials/Supplies 1,522.52
101-3005-60691 Maintenance/Services 41,400.00
101-3005-61102 Electric - Monticello Park… 19.30
101-3005-61105 Electric - Fritz Burns Park… 28.59
101-3005-61106 Electric - Sports Complex… 4,058.92
101-3005-61108 Electric - Colonel Paige -… 359.92
101-3005-61109 Electric - Community Par… 371.81
101-3005-61111 Electric - Velasco Park - … 21.24
101-3005-61113 Electric - Eisenhower Par… 29.41
101-3005-61114 Electric - Desert Pride - U… 19.52
101-3005-61206 Water -Desert Pride - Util… 1,390.46
101-3007-60134 Promotional Items 2,705.81
101-3008-60115 Janitorial 15,833.98
101-3008-60123 Security & Alarm 9,122.63
101-3008-60431 Materials/Supplies 3,848.99
101-3008-60667 HVAC 16,072.99
101-3008-60691 Maintenance/Services 10,381.28
101-3008-61101 Electricity - Utilities 2,098.26
101-3008-61200 Water - Utilities 26.78
101-6004-60111 Administrative Citation … 393.37
101-6004-60400 Office Supplies 60.38
101-6004-60410 Printing 247.31
101-7002-60183 Map/Plan Checking 6,050.00
101-7003-60691 Maintenance/Services 7,301.48
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Account Summary
Account Number Account Name Expense Amount
101-7006-60146 PM 10 - Dust Control 240.57
201-7003-60431 Materials/Supplies 106.00
202-3004-60115 Janitorial 3,264.32
202-3004-60420 Operating Supplies 1,995.00
202-3004-60667 HVAC 5,906.96
202-3004-60691 Maintenance/Services 30.88
202-3004-61101 Electricity - Utilities 2,758.95
202-3004-61400 Cable/Internet - Utilities 690.00
202-3006-60115 Janitorial 989.54
202-3006-60420 Operating Supplies 1,000.00
202-3006-60691 Maintenance/Services 738.60
202-3006-61101 Electricity - Utilities 822.96
202-3006-61200 Water - Utilities 110.63
215-7004-60691 Maintenance/Services 300.00
215-7004-61116 Electric - Utilities 462.25
215-7004-61117 Electric - Medians - Utilit… 38.86
215-7004-61211 Water - Medians - Utiliti… 675.86
223-0000-60510 Signal Knockdowns, Cont… 1,025.96
230-0000-60480 Contributions to State A… 438.40
237-9001-60104 Consultants 1,925.00
401-0000-60103 Professional Services 43,969.00
401-0000-60108 Technical 1,785.60
401-0000-60185 Design 70,694.74
401-0000-60188 Construction 13,820.50
501-0000-60674 Fuel & Oil 8,154.78
501-0000-60676 Vehicle Repair & Maint… 779.61
501-0000-60679 Motorcycle Repair & Ma… 811.29
502-0000-60300 Maintenance Agreements 5,437.50
502-0000-60301 Software Licenses 8,685.25
502-0000-61301 Cell/Mobile Phones 4,578.72
502-0000-61400 Cable/Internet - Utilities 6,355.33
601-0000-60455 Bank Fees 403.57
Grand Total: 385,719.06
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 195,469.62
111205CT Construction Expense Dune Palms Bridge Imp/BRLKS-5433(014) 3,294.50 111205P Professional Expense Dune Palms Bridge Imp/BRLKS-5433(014) 585.50 201606P Professional Expense Civic Center Campus Lake/Irrigation Conv Improvmnt 390.00 201805P Professional Expense Corporate Yard Admin Offices & Crew Quarters1,550.00 201901P Professional Expense Village Art Plaza Promenade & Cultural Campus 1,502.50 201902D Design Expense Avenue 50 Bridge Spanning the Evacuation Channel 32,998.49 201902P Professional Expense Avenue 50 Bridge Spanning the Evacuation Channel 4,281.00 201905D Design Expense Highway 111 Corridor Area Plan Implementation 32,746.25 201905P Professional Expense Highway 111 Corridor Area Plan Implementation432.50 201908P Professional Expense Citywide Catch Basin Modification 4,528.00 202102CT Construction Expense Fritz Burns Park Improvements 7,042.00 202102P Professional Expense Fritz Burns Park Improvements 5,602.50 202102T Technical Expense Fritz Burns Park Improvements 1,785.60 202205P Professional Expense Avenue 50 Widening Improvements (Jeff to Madison) 1,755.00 202216E General PW Maint - Desert Concep… General PW Maintenance - Desert Concepts17,400.00 202225P Professional Expense Highway 111 Rehabilitation Project 2,987.50 202302P Professional Expense Avenue 52 Monroe Street 975.00 202303P Professional Expense Washington St Sidewalk Imp (Ave 50 to CalleTamp) 290.00 202309P Professional Expense Washington Street Connector to Art and Music Line 675.00 202330B DIR 20250603458 On-Call Services Park Landscape Maintenance Services 20,700.00 202330E Park Landscape Maintenance Servi… Park Landscape Maintenance Services 1,522.52 62 CLICK HERE to Return to Agenda
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Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount 202331E SilverRock Landscape Maintenance… SilverRock Landscape Maintenance Services 3,300.00 202333P Professional Expense Bridge Preventative Maint Program 2,620.50 202335D Design Expense Miscellaneous Retention Basin Improvements4,950.00 202335P Professional Expense Miscellaneous Retention Basin Improvements 580.00 202401P Professional Expense Avenue 50 Sidewalk Imp (Wash St to Ave Montero) 680.00 202404P Professional Expense City Hall Drainage Improvements 390.00 202410P Professional Expense Aveue 52 at Jefferson Street Roundabout Improvemen 95.00 202425E On-Call Electrical Services On-Call Electrical Services 9,691.60 202501P Professional Expense Citywide Striping Refresh 8,948.00 202502P Professional Expense Cove Area Slurry Seal Improvements Phase 21,117.50 202505P Professional Expense Washington St Pavement Rehab (Eisenhower Dr)47.50 202506P Professional Expense FY 25/26 Citywide Miscellaneous ADA Improvements 1,170.00 202509P Professional Expense Dune Palms Mobile Estates Pool Abandonment 2,766.00 2526TMICT Construction Expense FY25/26 Traffic Maintenance Improvements 3,484.00 IRONE Ironman Expense Ironman Event 7,301.48
LQYCE La Quinta Youth Collective Expens… La Quinta Youth Collective 64.00 Grand Total: 385,719.06
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
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2/9/2026 1:55:30 PM Page 1 of 5
Demand Register
Packet: APPKT04450 - 2026-01-30 RH PAYABLE PROCESS
Vendor Name Payment Number Description (Item) Account Name Account Number Amount Fund: 101 - GENERAL FUND
ATSUKO YAMANE HEWETT 336 2/7/26 INSTRUCTOR DEMO FOR WELLN… Community Experiences 101-3003-60149 50.00 CHAVEZ, SEIRI SAMAGUEY 337 2025 FALL TUITION REIMB S.SAMAGUEY… Training & Education/MOU 101-1004-60322 3,190.80 WILLIAMS, BILLEE 338 2/7/26 INSTRUCTOR DEMO FOR WELLN… Community Experiences 101-3003-60149 50.00 ALLIANT INSURANCE SERVIC… 218971 10/01-12/31/25 - PRIVATE EVENTS INSU… Rental Expense 101-3003-60157 461.00 AMERICAN FORENSIC NURSE… 218972 BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 504.00 AMERICAN FORENSIC NURSE… 218972 BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 525.00 AMERICAN FORENSIC NURSE… 218972 BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 843.00 AMERICAN FORENSIC NURSE… 218972 BLOOD ALCOHOL ANALYSIS Blood/Alcohol Testing 101-2001-60174 342.00 ANDERSON COMMUNICATI… 218973 02/2026 - PUBLIC SAFETY RADIO RENTA… Mobile/Cell Phones/Satellites 101-2002-61304 376.64 BLUECOSMO 218974 01/23-02/22/26 - EOC SATELLITE PHON… Mobile/Cell Phones/Satellites 101-2002-61304 231.75 BLUETRITON BRANDS INC 218975 12/13/25-01/12/26 - CITYWIDE DRINKI… Citywide Supplies 101-1007-60403 181.09 BUREAU VERITAS NORTH A… 218976 11/2025 - ONCALL BUILDING PLAN REVI… Plan Checks 101-6003-60118 6,747.50 CALDERON, MICHAEL 218977 FY 25/26 WELLNESS DOLLARS REIMB M.… Annual Wellness Dollar Reim… 101-1004-50252 71.84 CHARTER COMMUNICATIONS… 218978 01/16-02/15/26 - FS #32 CABLE (3201) Cable/Internet - Utilities 101-2002-61400 101.71 CHARTER COMMUNICATIONS… 218978 01/16-02/15/26 - FS #32 CABLE (3301) Cable/Internet - Utilities 101-2002-61400 10.50 CHARTER COMMUNICATIONS… 218978 01/16-02/15/26 - FS #70 CABLE (4701) Cable/Internet - Utilities 101-2002-61400 48.00 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Utilities 101-2002-61200 95.84 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Fritz Burns Park - Utili… 101-3005-61204 296.68 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Seasons Park - Utilities 101-3005-61208 29.50 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Community Park - Util… 101-3005-61209 595.11 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Utilities 101-3008-61200 84.18 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Civic Center Park - Uti… 101-3005-61202 2,031.66 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Community Park - Util… 101-3005-61209 1,132.30 COACHELLA VALLEY WATER D… 218979 WATER SERVICE PM 10 - Dust Control 101-7006-60146 45.49 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Utilities 101-2002-61200 108.94 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Eisenhower Park - Util… 101-3005-61203 989.83 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Velasco Park - Utilities 101-3005-61205 168.66 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water -Fritz Burns Park - Utili… 101-3005-61204 1,716.99 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Utilities 101-3008-61200 1,161.60 DESERT CONCEPTS CONSTR… 218980 01/2026 PARKS LANDSCAPE MAINTENA… Landscape Contract 101-3005-60112 81,283.10 DESERT CONCEPTS CONSTR… 218980 01/2026 L&L LANDSCAPE MAINT SVCS F… Landscape Contract 101-2002-60112 5,125.00 DESERT TREE SPRAYING 218981 MITCHELL PAIGE/RETENTION BASIN FIR… Maintenance/Services 101-3005-60691 450.00 DFM ASSOCIATES 218982 2026 CALIFORNIA ELECTIONS CODE BO… Operating Supplies 101-1005-60420 152.25 DISH NETWORK 218983 01/22-02/21/26 - EOC CABLE Cable/Internet - Utilities 101-2002-61400 119.73 E & E PELS ENTERPRISE, INC 218984 2026 EMPLOYEE RECOGNITION EVENT R… Employee Recognition Events 101-1004-60340 375.00 FRONTIER COMMUNICATIO… 218985 01/2026 - LQ PARK PHONE Telephone - Utilities 101-3005-61300 63.09 GRAINGER 218988 OFFICE SUPPLIES Operating Supplies 101-7003-60420 127.59 GRAINGER 218988 OFFICE SUPPLIES Operating Supplies 101-7003-60420 111.61 GRAINGER 218988 OFFICE SUPPLIES Operating Supplies 101-7003-60420 804.24 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electricity - Utilities 101-2002-61101 1,874.87 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Civic Center Park - U… 101-3005-61103 1,725.31 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Fritz Burns Park - Uti… 101-3005-61105 554.12 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Velasco Park - Utiliti… 101-3005-61111 26.98 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electricity - Utilities 101-3008-61101 2,495.44 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - SilverRock Event Sit… 101-3005-61115 3,496.55 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electricity - Charging Stations 101-3008-61102 1,096.84 JNS MEDIA SPECIALISTS 218991 01/2026 - MEDIA SERVICES Marketing & Tourism Promot… 101-3007-60461 29,539.22 KETTLEMITAS, INC 218993 2026 EMPLOYEE RECOGNITION EVENT K… Employee Recognition Events 101-1004-60340 1,034.40 LEAGUE OF CALIFORNIA CITI… 218995 2026 LEAGUE OF CA CITIES RIVERSIDE C… Membership Dues 101-1002-60351 300.00 LEAGUE OF CALIFORNIA CITI… 218995 7/1-12/31/26 LEAGUE OF CALIFORNIA C… Prepaid Expense 101-0000-13600 7,621.00 LEAGUE OF CALIFORNIA CITI… 218995 1/1-6/30/26 LEAGUE OF CALIFORNIA CIT… Membership Dues 101-1002-60351 7,621.00 MILLER, BERNA 218996 2/7/26 INSTRUCTOR DEMO FOR WELLN… Community Experiences 101-3003-60149 50.00 MISSION LINEN SUPPLY 218997 1/1/2026 PARKS UNIFORM SERVICES Uniforms 101-3005-60690 44.02 64 CLICK HERE to Return to Agenda
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Vendor Name Payment Number Description (Item) Account Name Account Number Amount MISSION LINEN SUPPLY 218997 1/1/2026 FACILITIES UNIFORM SERVICES Uniforms 101-3008-60690 35.21 MISSION LINEN SUPPLY 218997 1/15/26 PARKS UNIFORM SERVICES Uniforms 101-3005-60690 43.09 MISSION LINEN SUPPLY 218997 1/15/26 FACILITIES UNIFORM SERVICES Uniforms 101-3008-60690 34.47 MISSION LINEN SUPPLY 218997 01/22/26 PARKS UNIFORM SERVICES Uniforms 101-3005-60690 45.36 MISSION LINEN SUPPLY 218997 01/22/26 FACILITIES UNIFORM SERVICES Uniforms 101-3008-60690 36.28 MOWERS PLUS INC 218998 BLOWER Tools/Equipment 101-7003-60432 642.13 OCEAN SPRINGS TECH INC 219000 01/2026 - LQ PARK SPLASH PAD MAINT… LQ Park Water Feature 101-3005-60554 2,163.00 PACIFIC PRODUCTS AND SER… 219001 CUSTOM VEHICLE DOOR MAGNETS Operating Supplies 101-7003-60420 445.46 PERFORMANCE CONCRETE S… 219002 SIDEWALK OFFSET REMOVALS 2025-15 Maintenance/Services 101-7003-60691 47,350.00 PETRILLA, TARA HOWARD 219003 PHOTOGRAPHER FOR STAFF HEADSHOTS Marketing & Tourism Promot… 101-3007-60461 4,025.00 QUADIENT FINANCE USA, INC. 219005 01/12/26 - CITYWIDE POSTAGE MACHIN… Postage 101-1007-60470 3,500.00 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Sheriff Patrol 101-2001-60161 693,045.88 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Police Overtime 101-2001-60162 34,979.01 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Target Team 101-2001-60163 155,203.40 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Community Services Officer 101-2001-60164 62,567.93 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Gang Task Force 101-2001-60166 17,499.20 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Narcotics Task Force 101-2001-60167 17,499.20 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Motor Officer 101-2001-60169 114,241.49 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Dedicated Sargeants 101-2001-60170 41,562.71 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Dedicated Lieutenant 101-2001-60171 27,235.20 RIVERSIDE COUNTY SHERIFF … 219006 10/16-11/12/25 - BP #5 POLICE SERVICE Sheriff - Mileage 101-2001-60172 49,510.61 SOUTHWEST AQUATICS 219007 01/2026 CIVIC CENTER LAKE MAINTENA… Civic Center Lake Maintenan… 101-3005-60117 1,417.50 SOUTHWEST AQUATICS 219007 01/2026 SRR LAKE MAINTENANCE SERV… SilverRock Lake Maintenance 101-3005-60189 1,417.50 SOUTHWEST BOULDER & ST… 219008 CRUSHED ROCK GRAVEL PROGRAM Lot Cleaning/Gravel Program 101-6004-60120 940.89 STAPLES ADVANTAGE 219009 GUILLOTINE TRIMMER Office Supplies 101-3005-60400 99.93 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-1006-60400 89.68 STAPLES ADVANTAGE 219009 BREAKROOM SUPPLIES Citywide Supplies 101-1007-60403 27.80 STAPLES ADVANTAGE 219009 FOLDERS Office Supplies 101-1006-60400 33.91 STAPLES ADVANTAGE 219009 CARD HOLDER PAGES Office Supplies 101-1006-60400 9.56 STAPLES ADVANTAGE 219009 FOLDERS Office Supplies 101-1006-60400 30.60 STAPLES ADVANTAGE 219009 RETURN BREAKROOM SUPPLIES Citywide Supplies 101-1007-60403 -62.84 STAPLES ADVANTAGE 219009 DESKPAD Office Supplies 101-1006-60400 21.20 STAPLES ADVANTAGE 219009 BREAKROOM SUPPLIES Citywide Supplies 101-1007-60403 34.14 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-1006-60400 53.04 STAPLES ADVANTAGE 219009 BREAKROOM SUPPLIES Citywide Supplies 101-1007-60403 22.15 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-7001-60400 117.29 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-3002-60400 352.43 STAPLES ADVANTAGE 219009 CITYWIDE PRINTING PAPER Forms, Copier Paper 101-1007-60402 552.59 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-7001-60400 112.03 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Office Supplies 101-6004-60400 139.80 SUSAN ALEXANDRA BRAUC… 219010 02/07/26 - INSTRUCTOR DEMO FOR WE… Community Experiences 101-3003-60149 50.00 VINTAGE ASSOCIATES 219013 01/2026 SRR EVENT PARK LANDSCAPE … Landscape Contract 101-3005-60112 14,535.85 VINTAGE E & S INC 219014 11/10, 11/12, 11/18/25 CH ELECTRICAL … Maintenance/Services 101-3008-60691 2,995.05 VINTAGE E & S INC 219014 11/25/25 - CH THREE RECEPTACLES REP… Maintenance/Services 101-3008-60691 566.08 VINTAGE E & S INC 219014 1/20/26 PARK LIGHTING ELECTRICAL SE… Maintenance/Services 101-3005-60691 780.25 Fund 101 - GENERAL FUND Total: 1,464,284.03
Fund: 201 - GAS TAX FUND
IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electricity - Utilities 201-7003-61101 983.14 MISSION LINEN SUPPLY 218997 1/1/2026 STREETS UNIFORM SERVICES Uniforms 201-7003-60690 79.23 MISSION LINEN SUPPLY 218997 1/15/26 STREETS UNIFORM SERVICES Uniforms 201-7003-60690 77.57 MISSION LINEN SUPPLY 218997 01/22/26 STREETS UNIFORM SERVICES Uniforms 201-7003-60690 81.64 PACIFIC PRODUCTS AND SER… 219001 TRAFFIC SIGNS & MATERIALS Traffic Control Signs 201-7003-60429 4,380.56 TOPS' N BARRICADES INC 219012 TRAFFIC SIGNS Traffic Control Signs 201-7003-60429 290.63 Fund 201 - GAS TAX FUND Total: 5,892.77
Fund: 202 - LIBRARY & MUSEUM FUND
COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Utilities 202-3006-61200 103.22 DESERT CONCEPTS CONSTR… 218980 01/2026 LIBRARY PARKS LANDSCAPE MA… Landscape Contract 202-3004-60112 2,836.94 DESERT CONCEPTS CONSTR… 218980 01/2026 MUSEUM PARKS LANDSCAPE … Landscape Contract 202-3006-60112 1,773.25 65 CLICK HERE to Return to Agenda
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Vendor Name Payment Number Description (Item) Account Name Account Number Amount IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electricity - Utilities 202-3004-61101 2,745.00 Fund 202 - LIBRARY & MUSEUM FUND Total: 7,458.41
Fund: 215 - LIGHTING & LANDSCAPING FUND
COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Medians - Utilities 215-7004-61211 3,256.79 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Medians - Utilities 215-7004-61211 3,336.51 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Medians - Utilities 215-7004-61211 2,046.86 COACHELLA VALLEY WATER D… 218979 WATER SERVICE Water - Medians - Utilities 215-7004-61211 7,414.26 DESERT CONCEPTS CONSTR… 218980 01/2026 L&L PARKS LANDSCAPE MAINT… Landscape Contract 215-7004-60112 14,898.38 DESERT CONCEPTS CONSTR… 218980 01/2026 VISTA CORTINA L&L LANDSCAP… Landscape Contract 215-7004-60112 691.58 DESERT CONCEPTS CONSTR… 218980 01/2026 L & L LANDSCAPE MAINTENAN… Landscape Contract 215-7004-60112 112,236.00 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Medians - Utilities 215-7004-61117 23.14 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Utilities 215-7004-61116 23.14 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Utilities 215-7004-61116 563.99 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Medians - Utilities 215-7004-61117 675.35 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Utilities 215-7004-61116 2,810.70 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Medians - Utilities 215-7004-61117 1,571.37 IMPERIAL IRRIGATION DIST 218990 ELECTRICITY SERVICE Electric - Utilities 215-7004-61116 208.72 STAPLES ADVANTAGE 219009 OFFICE SUPPLIES Operating Supplies 215-7004-60420 27.18 VINTAGE ASSOCIATES 219013 01/2026 SRR PARK RETENTION BASIN L… Landscape Contract 215-7004-60112 5,257.23 VINTAGE ASSOCIATES 219013 01/2026 SRR EVENT PARK L&L PERIMET… SilverRock Way Landscape 215-7004-60143 5,812.78 Fund 215 - LIGHTING & LANDSCAPING FUND Total: 160,853.98 Fund: 401 - CAPITAL IMPROVEMENT PROGRAMS
HERMANN DESIGN GROUP I… 218989 12/2025 - LQ CITYWIDE IRRIGATION DES… Design 401-0000-60185 621.25 JSL ARCHITECTURE, INC. 218992 M&O YARD DESIGN Design 401-0000-60185 77,144.35 JSL ARCHITECTURE, INC. 218992 M&O YARD DESIGN Design 401-0000-60185 19,304.00 LANDMARK CONSULTANTS, … 218994 1-1-1/14/26 FB PARK IMPROVEMENTS … Technical 401-0000-60108 805.20 MSA CONSULTING INC 218999 11/2025 - FB PARK ONCALL SURVEY SER… Technical 401-0000-60108 9,873.75 MSA CONSULTING INC 218999 12/2025 - FB PARK ONCALL SURVEY SER… Technical 401-0000-60108 27,105.00 POWERSTRIDE BATTERY CO. 219004 TRAFFIC SIGNAL BACKUP BATTERIES Construction 401-0000-60188 1,426.17 TERRA NOVA PLANNING & R… 219011 11/01-12/31/25 - CULTURAL CAMPUS P… Design 401-0000-60185 2,726.15 WALKER CONSULTANTS 219015 12/2025 VILLAGE PARKING SURVEY Design 401-0000-60185 5,625.00 Fund 401 - CAPITAL IMPROVEMENT PROGRAMS Total: 144,630.87 Fund: 502 - INFORMATION TECHNOLOGY
CHARTER COMMUNICATIONS… 218978 01/15-02/14/26 WC Cable (3301) Cable/Internet - Utilities 502-0000-61400 168.08 GOVINVEST INC 218987 07/01/2026-12/31/2026 PENSION MO… Prepaid Expense 502-0000-13600 4,500.00 GOVINVEST INC 218987 07/01/2026-12/31/2026 OPEB MODULE Prepaid Expense 502-0000-13600 4,500.00 GOVINVEST INC 218987 01/01/2026-06/30/2026 OPEB MODULE Software Licenses 502-0000-60301 4,500.00 GOVINVEST INC 218987 01/01/2026-06/30/2026 PENSION MO… Software Licenses 502-0000-60301 4,500.00 Fund 502 - INFORMATION TECHNOLOGY Total: 18,168.08
Fund: 601 - SILVERROCK RESORT
GARDAWORLD 218986 12/2025 - SRR EXCESS PREMISE TIME Bank Fees 601-0000-60455 49.28 Fund 601 - SILVERROCK RESORT Total: 49.28
Grand Total: 1,801,337.42
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Fund Summary
Fund Expense Amount
101 - GENERAL FUND 1,464,284.03
201 - GAS TAX FUND 5,892.77
202 - LIBRARY & MUSEUM FUND 7,458.41
215 - LIGHTING & LANDSCAPING FUND 160,853.98
401 - CAPITAL IMPROVEMENT PROGRAMS 144,630.87
502 - INFORMATION TECHNOLOGY 18,168.08
601 - SILVERROCK RESORT 49.28
Grand Total: 1,801,337.42
Account Summary
Account Number Account Name Expense Amount
101-0000-13600 Prepaid Expense 7,621.00
101-1002-60351 Membership Dues 7,921.00
101-1004-50252 Annual Wellness Dollar … 71.84
101-1004-60322 Training & Education/M… 3,190.80
101-1004-60340 Employee Recognition E… 1,409.40
101-1005-60420 Operating Supplies 152.25
101-1006-60400 Office Supplies 237.99
101-1007-60402 Forms, Copier Paper 552.59
101-1007-60403 Citywide Supplies 202.34
101-1007-60470 Postage 3,500.00
101-2001-60161 Sheriff Patrol 693,045.88
101-2001-60162 Police Overtime 34,979.01
101-2001-60163 Target Team 155,203.40
101-2001-60164 Community Services Offi… 62,567.93
101-2001-60166 Gang Task Force 17,499.20
101-2001-60167 Narcotics Task Force 17,499.20
101-2001-60169 Motor Officer 114,241.49
101-2001-60170 Dedicated Sargeants 41,562.71
101-2001-60171 Dedicated Lieutenant 27,235.20
101-2001-60172 Sheriff - Mileage 49,510.61
101-2001-60174 Blood/Alcohol Testing 2,214.00
101-2002-60112 Landscape Contract 5,125.00
101-2002-61101 Electricity - Utilities 1,874.87
101-2002-61200 Water - Utilities 204.78
101-2002-61304 Mobile/Cell Phones/Sate… 608.39
101-2002-61400 Cable/Internet - Utilities 279.94
101-3002-60400 Office Supplies 352.43
101-3003-60149 Community Experiences 200.00
101-3003-60157 Rental Expense 461.00
101-3005-60112 Landscape Contract 95,818.95
101-3005-60117 Civic Center Lake Maint… 1,417.50
101-3005-60189 SilverRock Lake Mainten… 1,417.50
101-3005-60400 Office Supplies 99.93
101-3005-60554 LQ Park Water Feature 2,163.00
101-3005-60690 Uniforms 132.47
101-3005-60691 Maintenance/Services 1,230.25
101-3005-61103 Electric - Civic Center Pa… 1,725.31
101-3005-61105 Electric - Fritz Burns Park… 554.12
101-3005-61111 Electric - Velasco Park - … 26.98
101-3005-61115 Electric - SilverRock Even… 3,496.55
101-3005-61202 Water - Civic Center Park… 2,031.66
101-3005-61203 Water -Eisenhower Park … 989.83
101-3005-61204 Water -Fritz Burns Park -… 2,013.67
101-3005-61205 Water -Velasco Park - Uti… 168.66
101-3005-61208 Water -Seasons Park - Ut… 29.50
101-3005-61209 Water -Community Park … 1,727.41
101-3005-61300 Telephone - Utilities 63.09
101-3007-60461 Marketing & Tourism Pr… 33,564.22
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Demand Register Packet: APPKT04450 - 2026-01-30 RH PAYABLE PROCESS 2/9/2026 1:55:30 PM Page 5 of 5
Account Summary
Account Number Account Name Expense Amount
101-3008-60690 Uniforms 105.96
101-3008-60691 Maintenance/Services 3,561.13
101-3008-61101 Electricity - Utilities 2,495.44
101-3008-61102 Electricity - Charging Stat… 1,096.84
101-3008-61200 Water - Utilities 1,245.78
101-6003-60118 Plan Checks 6,747.50
101-6004-60120 Lot Cleaning/Gravel Prog… 940.89
101-6004-60400 Office Supplies 139.80
101-7001-60400 Office Supplies 229.32
101-7003-60420 Operating Supplies 1,488.90
101-7003-60432 Tools/Equipment 642.13
101-7003-60691 Maintenance/Services 47,350.00
101-7006-60146 PM 10 - Dust Control 45.49
201-7003-60429 Traffic Control Signs 4,671.19
201-7003-60690 Uniforms 238.44
201-7003-61101 Electricity - Utilities 983.14
202-3004-60112 Landscape Contract 2,836.94
202-3004-61101 Electricity - Utilities 2,745.00
202-3006-60112 Landscape Contract 1,773.25
202-3006-61200 Water - Utilities 103.22
215-7004-60112 Landscape Contract 133,083.19
215-7004-60143 SilverRock Way Landsca… 5,812.78
215-7004-60420 Operating Supplies 27.18
215-7004-61116 Electric - Utilities 3,606.55
215-7004-61117 Electric - Medians - Utilit… 2,269.86
215-7004-61211 Water - Medians - Utiliti… 16,054.42
401-0000-60108 Technical 37,783.95
401-0000-60185 Design 105,420.75
401-0000-60188 Construction 1,426.17
502-0000-13600 Prepaid Expense 9,000.00
502-0000-60301 Software Licenses 9,000.00
502-0000-61400 Cable/Internet - Utilities 168.08
601-0000-60455 Bank Fees 49.28
Grand Total: 1,801,337.42
Project Account Summary
Project Account Key Project Account Name Project Name Expense Amount **None** **None** **None** 1,358,202.06
201805D Design Expense Corporate Yard Admin Offices & Crew Quarters 96,448.35 201901D Design Expense Village Art Plaza Promenade & Cultural Campus 2,726.15 202102T Technical Expense Fritz Burns Park Improvements 37,783.95 202328A DIR 20240538984 Regular Mainte… Citywide Landscape Maintenance Srvcs (L&L AD 89-1) 118,052.58 202330A DIR 20240538986 Regular Mainte… Park Landscape Maintenance Services 100,791.67 202331E SilverRock Landscape Maintenance… SilverRock Landscape Maintenance Services25,605.86 202415D Design Expense Citywide Irrigation Upgrade 621.25 202424E Pool & Water Feature Maintenance Pool & Water Feature Maintenance 2,163.00 202425E On-Call Electrical Services On-Call Electrical Services 4,341.38 202513E 2025 Parking Study for Village Buil… 2025 Parking Study for Village Build-Out Plan5,625.00 202515E FY 25/26 Offset Removal FY 25/26 Offset Removal 47,350.00 2526TMICT Construction Expense FY25/26 Traffic Maintenance Improvements 1,426.17 WELLE Wellness Day Expense Wellness Day 200.00
Grand Total: 1,801,337.42
*Project codes are generally used to track Capital Improvement Program (CIP) projects, other large public works projects, developer deposits, or city-wide events. Normal operational expenditures are not project coded and, therefore, will report as "none" in this section.
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City of La Quinta
Bank Transactions 01/19/2026-01/30/2026
Wire Transaction
Listed below are the wire transfers from 01/19/2025-01/30/2026. 01/20/2026 - WIRE TRANSFER - EXPERT PAY $48.46
01/20/2026 - WIRE TRANSFER - CALPERS $7,445.63
01/20/2026 - WIRE TRANSFER - CALPERS $16,335.04
01/20/2026 - WIRE TRANSFER - CALPERS $39,359.97
01/21/2026 - WIRE TRANSFER - STERLING $2,142.91
01/21/2026 - WIRE TRANSFER - CALPERS $5,258.04
01/22/2026 - WIRE TRANSFER - LANDMARK $299,829.08
01/26/2026 - WIRE TRANSFER - AMERITAS $34.60
01/26/2026 - WIRE TRANSFER - AMERITAS $96.80
01/26/2026 - WIRE TRANSFER - AMERITAS $757.69
01/26/2026 - WIRE TRANSFER - STANDARD OF OREGON $3,752.92 01/26/2026 - WIRE TRANSFER - LINCOLN NATIONAL $6,689.64 01/26/2026 - WIRE TRANSFER - AMERITAS $15,648.64
TOTAL WIRE TRANSFERS OUT $397,399.42
ATTACHMENT 2
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City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: INTRODUCE FOR FIRST READING AN ORDINANCE AMENDING SECTIONS 1.01.003 AND 12.20.020 OF THE LA QUINTA MUNICIPAL CODE RELATED

TO CONFORMING AND CORRECTIVE REVISIONS GOVERNING CONTENTS OF

CODE AND SPEED LIMITS REGULATIONS RESPECTIVELY

RECOMMENDATION
A) Move to take up Ordinance No. ___ by title and number only and waive further reading.

B) Move to introduce at first reading, Ordinance No. ___ amending the La Quinta Municipal Code: (1) Section 1.01.003 related to Contents of Code and (2) Section

12.20.020 related to Speed Limits regulations.

EXECUTIVE SUMMARY
 Staff periodically reviews the La Quinta Municipal Code (LQMC) and proposes amendments to align the LQMC with current State laws, apply best practices, consolidate provisions, remove unnecessary detail, provide for flexibility, and update or clarify terms, requirements, and regulations as needed.  Proposed are minor amendments to LQMC Section 1.01.003 “Contents of code” and Section 12.20.020 “Authority to regulate speed” regulations to provide clarity and align the code with State law.
 If Council introduces this ordinance at first reading, it will be brought back for adoption at the March 3, 2026, meeting.

FISCAL IMPACT – None.

BACKGROUND/ANALYSIS
Staff periodically reviews the La Quinta Municipal Code (LQMC) and proposes amendments to align the LQMC with current State laws, apply best practices, consolidate provisions, remove unnecessary detail, provide for flexibility, and update or clarify terms, requirements, and regulations as needed.

BUSINESS SESSION ITEM NO. 1
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Proposed for Council’s consideration are the following minor LQMC amendments:
 Section 1.01.003 related to “Contents of code” lists the types of ordinances, of general and permanent nature, to be codified into the LQMC; the list is being amended to clarify that speed limits adopted via an ordinance will not be added to the municipal code.
 Section 12.20.020 related to the “Authority to regulate speeds” is amended to align its language with State laws and to clarify that Council may adopt speed limits via an ordinance or resolution.

If Council introduces this ordinance at first reading, it will be brought back for adoption at the March 3, 2026, meeting, and it will go into effect 30 days after adoption.

ALTERNATIVES
Staff does not recommend an alternative.

Prepared by: Monika Radeva, City Clerk
Approved by: Jon McMillen, City Manager
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ORDINANCE NO. XXX

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF

LA QUINTA, CALIFORNIA, AMENDING SECTIONS

1.01.003 AND 12.20.020 OF THE LA QUINTA MUNICIPAL

CODE RELATED TO CONFORMING AND CORRECTIVE

REVISIONS GOVERNING CONTENTS OF CODE AND

SPEED LIMITS REGULATIONS RESPECTIVELY
WHEREAS, amendments to the La Quinta Municipal Code are proposed from time to time to align the code with current state laws, apply best practices, consolidate provisions, remove unnecessary detail, provide flexibility, and update and clarify terms, requirements, and regulations as needed; and
WHEREAS, Section 1.01.003 “Contents of code” lists the types of ordinances, of general and permanent nature, to be codified in the La Quinta Municipal Code, and the proposed amendment clarifies that speed limits adopted via an ordinance will not be added to the code; and
WHEREAS, the California Vehicle Code authorizes cities to establish and regulate speed limits on street segments within its exclusive jurisdiction; and WHEREAS, pursuant to such authority, the City Council adopts speed limits as recommended by engineering and traffic surveys evaluating highway and traffic conditions in accordance with methods determined by the Department of Transportation for use by state and local authorities; and
WHEREAS, the proposed amendment to Section 12.20.020 “Authority to regulate speeds” aligns the La Quinta Municipal Code with state laws and clarifies that the City Council may adopt speed limits via ordinance or resolution.

NOW, THEREFORE, the City Council of the City of La Quinta does ordain as follows:

SECTION 1. Sections 1.01.003 and 12.20.020 of the La Quinta Municipal Code shall be amended as written in “Exhibit A” attached hereto and incorporated herein by this reference.

SECTION 2. EFFECTIVE DATE: This Ordinance shall be in full force and effect thirty (30) days after its adoption.

SECTION 3. POSTING: The City Clerk shall, within 15 days after passage of this Ordinance, cause it to be posted in at least three public places designated by resolution of the City Council, shall certify to the adoption and posting of this Ordinance, and shall cause this Ordinance and its certification, together with proof of posting to be entered into the permanent record of Ordinances of the City of La Quinta. 73 CLICK HERE to Return to Agenda
Ordinance No. XXX
LQMC Amendments – Sections 1.01.003 and 12.20.020
Adopted: __________ XX, 2026

Page 2 of 4 ends

SECTION 4. CORRECTIVE AMENDMENTS: the City Council does hereby grant the City Clerk the ability to make minor amendments and corrections of typographical or clerical errors to “Exhibit A” to ensure consistency of all approved text amendments prior to the publication in the La Quinta Municipal Code.

PASSED, APPROVED and ADOPTED, at a regular meeting of the La Quinta City Council held this _____ day of ___________, 2026, 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
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Ordinance No. XXX
LQMC Amendments – Sections 1.01.003 and 12.20.020
Adopted: __________ XX, 2026

Page 3 of 4 ends

EXHIBIT A

1.01.003 Contents of code.

The La Quinta Municipal Code shall consist of all ordinances adopted by the city council which are of general and permanent nature. An ordinance relating to any of the following subject matters is not considered an ordinance of general and permanent nature and need not be included within the municipal code:

A. The naming of streets or roads;
B. Granting, altering, or withdrawing franchises;
C. Levying real property tax;
D. Calling an election;
E. Annexation proceedings;
F. Interim zoning measures;
G. Zoning or rezoning a particular parcel of property;
H. Development agreements;
I. Speed limits
J. Such other ordinances of a special or particular subject matter which the council considers are not appropriate to a general compilation of laws of a general and permanent nature.

12.20.020 Authority to regulate speeds.

A. Upon the basis of an engineering and traffic investigation, the city council by ordinance or resolution, may decrease maximum speed limits at intersections adjacent to parks and outside urban districts and increase limits within urban districts.

B. Upon the basis of an engineering and traffic survey, the city council by ordinance or resolution may determine the maximum speed limits on arterial streets.

C. Speed limits established pursuant to this section shall be applicable at all or such times as shall be indicated by official traffic control devices. 75 CLICK HERE to Return to Agenda
Ordinance No. XXX
LQMC Amendments – Sections 1.01.003 and 12.20.020
Adopted: __________ XX, 2026

Page 4 of 4 ends

STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.

CITY OF LA QUINTA )
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify the foregoing to be a full, true, and correct copy of Ordinance No. ___ which was introduced at a regular meeting on the _____ day of ______, 2026, and was adopted at a regular meeting held on the ____ day of ______, 2026, not being less than 5 days after the date of introduction thereof.

I further certify that the foregoing Ordinance was posted in three places within the City of La Quinta as specified in the Rules of Procedure adopted by City Council Resolution No. 2022-027.
________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California

DECLARATION OF POSTING
I, MONIKA RADEVA, City Clerk of the City of La Quinta, California, do hereby certify that the foregoing ordinance was posted on , 2026, pursuant to Council Resolution. ________________________
MONIKA RADEVA, City Clerk
City of La Quinta, California
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City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: RECEIVE AND FILE ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR YEAR ENDED JUNE 30, 2025

RECOMMENDATION
Receive and file the Annual Comprehensive Financial Report for the year ended June 30, 2025.

EXECUTIVE SUMMARY
• California cities must obtain an annual audit of their financial statements by an independent auditor at the close of each fiscal year.
• The annual audit produces the Annual Comprehensive Financial Report (ACFR) (Exhibit A), which was issued on December 19, 2025.
• The independent auditors rendered an unmodified (“clean”) opinion, which is the most favorable conclusion.
• The ACFR was presented to the Financial Advisory Commission (FAC) on February 11, 2026.

FISCAL IMPACT - None

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

In the independent auditors’ report (located at the front of the financial section of the ACFR), Lance, Soll & Lunghard LLP (LSL) issued an unmodified opinion on the City’s financial statements for the year ended June 30, 2025, which is the most favorable conclusion. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation.

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

The City’s ACFR is available in the Finance section of the City’s website. The independent auditors did not report any internal control deficiencies related to financial reporting, compliance, or other matters. The ACFR has been submitted to the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program.

In addition, a Single Audit for fiscal year 2024/25, a separate audit requirement under federal law for entities that expend $750,000 or more in federal funds during a fiscal year, is expected to be issued in March 2026.

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

Prepared by: Claudia Martinez, Finance Director/City Treasurer Approved by: Jon McMillen, City Manager
Attachments: 1. 2024/25 Annual Comprehensive Financial Report Summary

2. 2024/25 Unrestricted Funds Summary
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Fiscal Year 2024/25
Annual Comprehensive Financial Report (ACFR)
Summary
Summary of ACFR Contents
The fiscal year (FY) 2024/25 Annual Comprehensive Financial Report (ACFR) (Exhibit A) contains numerous comprehensive financial reports pertaining to all aspects of the City’s finances and includes financial statements for all City funds (general, special revenue, housing, capital project, internal service, and other fund types). The ACFR also contains information regarding the City’s accounting methods and procedures, and the results of the independent audit. Financial information is reported both by major fund type and on a government-wide basis, which allows for a complete understanding of the City’s finances, though the information can be complex to interpret without appropriate context.

The Management Discussion and Analysis section provides an overview and analysis of the financial statements, which is useful when reading through the ACFR. In addition, the Notes to the Basic Financial Statements provide a written explanation of accounting methods and year-over-year changes.

The Statistical Section presents a ten-year comparison of City financial, economic, and demographic trends.

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

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

Lance, Soll & Lunghard (LSL), LLP, has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2025, which is the most favorable conclusion.

We believe that the ACFR meets the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting Program requirements and have submitted it to determine eligibility for another certificate.

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

Key Highlights:
• General Fund overall fund balance increased by approximately $33.1 million as compared to the ending balance on June 30, 2024. This was mostly attributed to revenue exceeding budget projections, coupled with expenditure savings. • General Fund Reserves are 100% funded to established target amounts for FY 2024/25 representing a combined balance of $45 million.

ATTACHMENT 1
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• As of June 30, 2025, the City had positive balances in all three categories of Net Position (Net Investment in Capital Assets, Restricted, and Unrestricted) for the governmental and business-type activities.
• Governmental revenues increased over the prior fiscal year with the major categories being capital grants and contributions, use of money and property, and property taxes, offset by decreases in capital grants and contributions, miscellaneous, and other taxes. • General Fund revenues exceeded the final budget by $7.1 million, with the majority of revenue categories posting positive variances.
• Actual expenses were $47.1 million lower than the final budget, of which $850,000 was carried over into FY 2025/26 for continuing appropriations related to operations. Funds not being carried over are recognized as Unassigned Fund Balance in the General Fund. Capital Improvement Projects (CIP) revenue commitments totaling $31.8 million are reflected in Assigned reserves and operational carryovers are noted in Committed reserves.

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

In particular, Unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The Unassigned General Fund balance comprised $84,454,583, or 35%, of the total $242,951,299 balance and included savings from total final FY 2024/25 General Fund budgeted expenditures including transfers and multi-year capital project carryovers.

As of June 30, 2025, the City's total governmental funds reported combined ending fund balances of $302,652,399 and General Fund balances of $242,951,299 as follows:
2024/25 Governmental Fund Balances
When compared to June 30, 2024, total governmental fund balance increased by $32,750,505 and total General Fund balance increased by $33,165,592.
2023/24 Governmental Fund Balances
Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable 25,681,444 $ 11% 3,750 $ 0% 25,685,194 $ 8% Restricted 6,172,305 3% 68,431,718 115% 74,604,023 25%
Committed 45,000,000 19% - 0% 45,000,000 15%
Assigned 81,642,967 34% - 0% 81,642,967 27%
Unassigned 84,454,583 35% (8,734,368) -15% 75,720,215 25% TOTAL $ 242,951,299 100% 59,701,100 $ 100% 302,652,399 $ 100% 80 CLICK HERE to Return to Agenda
General Fund Balances
A year-over-year decrease of $2,882,000 in Nonspendable is mainly attributed to the FY 2024/25 Redevelopment Agency (RDA) loan repayment of $2,805,000 offset by interest earnings of $57,000 resulting in a net decrease of $2,748,000 in Due from Other Governments. The outstanding loan balance to the RDA of $17,969,747 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund. Additional information on the loan repayment can be found in Note 17 of the financial statements.

Restricted reserves are limited to funds held in a Section 115 Pension Trust, set aside to fund the City’s pension obligations. During FY 2022/23, the City made a one-time discretionary payment of $5.0 million to CalPERS to reduce unfunded pension liabilities, utilizing resources from the trust. Increases in FY 2023/24 and FY 2024/25 are primarily attributable to interest earnings within the trust. All Other Funds fund balance increased by $4,217,000 and reflects combined activity within the Housing Fund and other restricted funds.

Committed reserves decreased by $900,000, primarily due the reclassification of operational carryover balances from the committed category to the assigned category. The committed classification now reflects only formally established reserve amounts.

An increase of $11,338,000 in assigned reserves was due to increases of $3,738,000 in the fire services trust and $10,962,000 in multi-year capital projects and operational carryovers, along with a decrease of $3,362,000 in Measure G sales tax reserves.

Outstanding Debt
Total governmental activities debt increased by $1,182,535 from $1,559,701 to $2,742,236. Of the total change, $(47,668) represents leases, $455,691 in employee compensated absences, and $774,512 in subscription IT liabilities driven by new and amended subscription arrangements. Compensated absences are presented as a net change in accordance with GASB Statement No. 101. GASB Statement No. 101 updated the accounting and reporting requirements for compensated absences, resulting in the recognition of these obligations as a net change based on employees’ earned benefits rather than the prior incremental accrual methodology. Additional information on long-term debt can be found in Note 5 of the financial statements.

Defined Benefit Pension Plan and Section 115 Trust
As of June 30, 2025, the City reported a liability of $608,374 for its proportionate share of the collective net pension liability. The net pension liability was measured as of June 30, 2024, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023. Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports and additional information on the City’s pension plan can be found in Note 9.

Debt Type: 2024 2025
Leases $ 91,795 $ 44,127
Compensated Absences 1,185,597 1,641,288
Subscription IT liabilities 282,309 1,056,821
TOTAL $ 1,559,701 $ 2,742,236
Governmental Activities
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As of June 30, 2025, the Section 115 Pension Trust had a balance of $6,172,305, additional information can be found in Note 12. The trust sets aside monies to fund the City’s pension obligations.

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

Other Post-Employment Benefit Plan (OPEB)
In contrast to the Net Pension Liability, the OPEB Trust established to fund retiree health benefits, had a balance of $2,006,406 which decreases the OPEB liability of $1,342,495 and is reported as an asset balance of $663,911. Additional information on OPEB can be found in Note 11 of the financial statements.

Major Capital Improvements
The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-six (46) active Capital Improvement Projects during FY 2024/25. The five most active projects were:
• Dune Palms Bridge Improvements ($9,972,000)
• Fred Waring Drive Pavement Rehabilitation ($1,529,000) • Fritz Burns Park Improvements ($1,066,000)
• Dune Palms Road Pavement Rehabilitation ($914,000)
• Village Art Plaza Promenade & Cultural Campus ($656,000) These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues.

Long-term Financial Sustainability
The City ensures its long-range fiscal goals are achieved through oversight by various Boards and Commissions composed of Council-appointed residents, which may include City Council representation and are supported by City staff. In addition, the City has adopted and continues to refine comprehensive financial policies and practices designed to promote long-term fiscal resiliency, enhance transparency, and encourage public engagement.

The City has taken a proactive and disciplined approach to managing rising pension, public safety, and infrastructure costs by strengthening reserve levels, strategically addressing long-term liabilities, and maintaining prudent expenditure controls. As of June 30, 2025, all four General Fund reserve categories—Cash Flow, Natural Disaster, Economic Disaster, and Capital Replacement—are fully funded in accordance with City policy, reinforcing the City’s ability to respond to economic uncertainty and unforeseen events.

The City Council continues to demonstrate a strong commitment to long-term financial sustainability through the adoption of structurally balanced budgets, responsible allocation of revenues, and strategic investment in capital and long-term obligations. As a result, the City remains well-positioned to maintain essential services, support capital improvement needs, and navigate future financial challenges while preserving fiscal stability.
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EXHIBIT A
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CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2025
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CITY OF LA QUINTA, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2025
Table of Contents
INTRODUCTORY SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii Organizational Chart of City Departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii FINANCIAL SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Management’s Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Basic Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Government-Wide Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Balance Sheet - Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . 29 Proprietary Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Statement of Net Position - Proprietary Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds . . . . 32 Statement of Cash Flows - Proprietary Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Fiduciary Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Statement of Fiduciary Net Position - Fiduciary Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Statement of Changes in Fiduciary Net Position - Fiduciary Funds . . . . . . . . . . . . . . . . . . . . . 37 Notes to The Basic Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Page
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Table of Contents
Page
Required Supplementary Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Budgetary Comparison Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Housing Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 Schedule of Proportionate Share of the Net Pension Liability - Miscellaneous Plan . . . . . . . . . . . . . 81 Schedule of Plan Contributions - Miscellaneous Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Schedule of OPEB Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios . . . . . . . . . . . . . . . . . . . 85 Notes to Required Supplementary Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 Combining and Individual Fund Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Combining Balance Sheet - Nonmajor Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 Budgetary Comparison Schedules - Special Revenue Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Disaster Recovery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 State Gas Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Library and Museum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 Federal Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 State Law Enforcement Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Lighting and Landscaping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Quimby . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 La Quinta Public Safety Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 Art in Public Places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 South Coast Air Quality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 AB 939 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 Law Enforcement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117 Measure A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 AB 1379 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Budgetary Comparison Schedules – Capital Project Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 Capital Improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Maintenance Facilities DIF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Civic Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 Parks and Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 Library Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 Community Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 Street Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 Park Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131 Fire Facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 86 CLICK HERE to Return to Agenda
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Budgetary Comparison Schedules – Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 Financing Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 Internal Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 Combining Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136 Statement of Revenues, Expenses and Changes in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . 137 Combining Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 138 STATISTICAL SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 Financial Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 Net Position by Component . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 143 Changes in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145 Changes in Net Position - Governmental Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 147 Changes in Net Position - Business-type Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Changes in Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 Revenue Capacity Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Tax Revenue by Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158 Top 25 Bradley-Burns Sales Tax Producers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 Top 25 Measure G Sales Tax Producers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Taxable Sales by Category . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 Assessed Value of Taxable Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 Direct and Overlapping Property Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 Principal Property Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Property Tax Levies and Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Debt Capacity Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Ratios of Outstanding Debt by Type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Ratios of General Bonded Debt Outstanding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Direct and Overlapping Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Legal Debt Margin Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Pledged-Revenue Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 Demographic and Economic Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Demographic and Economic Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 Principal Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 Full-time City Employees by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Operating Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Operating Indicators by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 Capital Asset Statistics by Function . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Schedule of Insurance in Force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 87 CLICK HERE to Return to Agenda

INTRODUCTORY SECTION
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December 19, 2025
To the Citizens of La Quinta, and the Honorable Mayor and Members of the City Council:

It is with great pleasure that we present to you the Annual Comprehensive Financial Report (ACFR) of the City of La Quinta for the fiscal year ending June 30, 2025. The ACFR has been prepared by the Finance Department for the benefit of City Council members, citizens, investors, grantors, employees, and others who may have an interest in the financial well-being of the City.

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

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

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

Lance, Soll & Lunghard LLP (LSL), has issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 2025. This is the most favorable conclusion. The independent auditor’s report is located at the front of the financial section. The independent audit involved examining evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and estimates made by management, and evaluating the overall financial statement presentation and conformity with GAAP.
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Government Profile
The City of La Quinta is located 120 miles east of Los Angeles in the eastern portion of Riverside County known as the Coachella Valley. The City has a permanent population of approximately 39,000, within a boundary of 36 square miles. Each year nearly 18,000 seasonal residents also call La Quinta home from October through May. A natural paradise in the Coachella Valley, the City is nestled between the Santa Rosa and San Bernardino Mountains, is an integral part of the Coachella Valley’s world-renowned resort and retirement area, and is known for its championship golf, festivals and community events, health and wellness, stunning views and spectacular trails.

The City was incorporated in 1982 as a general law City and became a charter city in November 1996.

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

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

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

The City contracts with other government agencies and private entities for specific services, including police and fire protection, library and museum services, water and sewer service, electricity service, public transit, refuse collection, and street sweeping.

The City’s annual operating and capital improvement budgets are adopted by resolutions for the fiscal year that begins July 1st. Separate resolutions are adopted by the City Council and Board of Directors of the Housing and Finance Authorities.

The annual budget is the foundation for the City’s financial planning and control. The budget is prepared by fund, function, department, and line item. Department Directors may transfer line-item resources within a division with the approval of the City Manager. The City Manager may authorize transfers between divisions and departments.
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Local Economy
According to the State of California Employment Development Department, as of September 2025, the unadjusted unemployment rate for La Quinta was 7.6%, which was higher than unadjusted rates for Riverside County’s at 6.1% and the statewide average of 5.6%. This reflects broader statewide labor market softening, as California experienced modest job losses and slower employment growth during the year. While gains occurred in sectors such as Health Services and Leisure and Hospitality, these were partially offset by declines in Professional and Business Services. Regional economic conditions and the City’s exposure to tourism-related and seasonal employment contributed to unemployment levels remaining elevated relative to county and state averages.

The City’s dominant industries are tourism, recreation, and retail, with the following being major employers: Desert Sands Unified School District, PGA West and Citrus Club, La Quinta Resort and Club, Costco, and Wal-Mart Super Center.

Throughout the year La Quinta hosts a variety of multi-generational open-air events and shines in the national spotlight as the only PGA golf tour event in the region with the American Express Golf Tournament, which includes two nights of outdoor concerts. The City also hosts Ironman 70.3 La Quinta, which brings over 3,000 athletes and supporters from all over the world to the Coachella Valley.

The City’s cultural diversity, values, unique characteristics and attributes are commemorated through artists who showcase their high-quality artwork at the fine art event, La Quinta Art Celebration, which is now held twice a year and is ranked among the top ten in the United States by ArtFair Sourcebook’s Top 100 Fine Art Events.

Substantially or entirely completed projects during 2024/25 included PGA Superstore, Dunkin, World Taekwondo, Yun Therapy Acupuncture and Herb Center, Advanced Endoscopy Centers, Advanced Gastroenterology Associates along the Highway 111 corridor as well as Disco Rabbit and Brow Arc in the La Quinta Cove area.

Long-term Financial Planning
Sound financial governance and prudent planning continues to be management’s focus. The City has a long history of providing superior service, life enrichment opportunities, and a quality environment to its residents, businesses, and visitors. La Quinta has taken a proactive approach to rising pension and public safety costs by building its reserve categories and paying down the City’s pension obligations.

The City also continues to collaborate with Riverside County and other regional cities on police services to identify long-term savings.

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

In 2024/25, the General Fund’s overall fund balance increased by about $33.1 million when compared to the ending balance in 2023/24, mainly due to revenue increases surpassing budget projections and prudent spending controls. As of June 30, 2025, all four of the City’s reserve categories (Cash Flow Reserve, Natural Disaster, Economic Disaster, and Capital Replacement) are fully funded to policy targets.

In June 2025, the City Council adopted a balanced budget for fiscal year 2025/26, which strategically allocated Measure G reserves to support capital improvement projects. As a result of this allocation, the adopted budget projected operating revenues exceeding expenses by $20,066. The 2025/26 budget also maintains sustained funding for essential services, including police, fire protection, and the maintenance of critical infrastructure.

La Quinta has cultivated a sound foundation of General Fund revenues including sales tax, transient occupancy tax, and property tax. The City was incorporated in 1982 after Proposition 13 was approved (the landmark property tax reform initiative enacted in 1978); as such, the City receives a smaller share of property tax revenue but has also secured additional property tax revenue from the County for fire and library services.

The Future
The City has a mixture of housing and commercial developments under construction. Larger residential developments underway include Jefferson Street Apartments, Village Hospitality Homes, Diamante and Oasis by Crestwood Communities, and Bravo Estates. Commercial developments include the Hampton Inn hotel, St. Francis Parish Hall expansion, the Calle Estado mixed-use project, Rancho La Quinta golf clubhouse remodel/addition and fitness center, La Quinta Dental campus, Highway 111/Adams drivethrough, and the expansion of Tower Market. Approved housing developments on the horizon include Flora at Jefferson Square, La Quinta Village Apartments, Sierra Blanca, Club at Coral Mountain, and Travertine.

The Highway 111 Corridor Plan (Plan) continues to be a priority with daily traffic exceeding 40,000 vehicles, and accounting for nearly 80% of the City’s annual sales tax revenue. The two-mile-long, 400- acre regional commercial hub at the center of the City, is being evaluated to create a more connected and walkable environment and is anticipated to reshape the corridor by adding mixed-use and infill development and incorporating ever-evolving shopping trends. The City acquired vacant property on the north side of Highway 111, which is anticipated to be developed as a mixed-use project with v
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commercial and residential components furthering the City’s goals of fostering mixed-use development, affordable housing, multi-modal transportation, and the development of the Highway 111 corridor.

Awards and Acknowledgements
The City is participating in the Government Finance Officers Association of the United States and Canada (GFOA) Certificate of Achievement for Excellence in Financial Reporting program. The City’s submission for the fiscal year ended June 30, 2024, is currently being processed by GFOA. In order to be awarded a Certificate of Achievement, the City must publish an easily readable and efficiently organized ACFR. This report must satisfy both generally accepted accounting principles and applicable legal requirements. The City expects to meet all program requirements.

A Certificate of Achievement is valid for one year. We believe that our current ACFR continues to meet the Certificate of Achievement Program’s requirements, and we are submitting it to the GFOA to determine its eligibility for another certificate.

We would like to express our appreciation to the City Council and the Financial Advisory Commission for their ongoing oversight of the financial affairs of the City and their prudent fiscal, economic, and land use policy and direction. We also thank City staff with special appreciation to the Finance Department for their continued effort to provide accurate financial data and the preparation of this report.

Respectfully Submitted,
Jon McMillen, City Manager Claudia Martinez, Finance Director/City Treasurer vi
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vii
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Organizational Chart of City Departments
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FINANCIAL SECTION
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INDEPENDENT AUDITORS’ REPORT
To the Honorable Members of the City Council
City of La Quinta, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of La Quinta, California, (hereafter, the City) as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.

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

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

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

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
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In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. • Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

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

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information, and required pension and other post-employment benefits schedules as listed on the table of contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

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

To the Honorable Members of the City Council
City of La Quinta, California
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Other Information
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 19, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Irvine, California
December 19, 2025
To the Honorable Members of the City Council
City of La Quinta, California
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Management’s Discussion and Analysis

HIGHLIGHTS
At the close of 2024-25 (June 30, 2025):
• The total assets and deferred outflows of the City exceeded its total liabilities and deferred inflows at the close of the fiscal year 2024-25 by $950,550,296 (net position). Of this amount, $249,678,961 (unrestricted net position) may be used to meet ongoing obligations and $594,231,375 or 63% was invested in capital assets and is not available to meet ongoing obligations.
• Governmental activities total net position increased by $47,146,195 and the Business-Type total net position decreased by $1,320,084 which is attributable to the SilverRock Golf Course.
• Governmental funds (General Fund, Housing Authority, Capital Improvement Fund), seventeen (17) non-major special revenue funds, ten (10) non-major capital projects funds, and one (1) non-major debt service fund) had a combined ending fund balance of $302,652,399, an increase of $32,750,505. The primary reasons for this increase can be attributed to taxes exceeding the original budget projections coupled with expenditure savings and a positive fair market value adjustment to the overall investment portfolio.
• The unassigned General Fund balance comprised $84,454,583, or 35%, of the total $242,951,299 balance and represented 29% of total final General Fund budgeted expenses including transfers and multi-year capital projects. • Total governmental activities long-term liabilities increased by $1,182,535 from $1,559,701 to $2,742,236.

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

The statement of net position presents information on all City assets and deferred outflows of resources as well as liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the City’s financial position is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event occurs giving rise to the change, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods, for example, earned but unused vacation leave. 6 101 CLICK HERE to Return to Agenda
Both of these government-wide financial statements distinguish City functions, which are principally supported by taxes, fees, and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user charges (business-type activities).

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

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

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

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

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements.

However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's nearterm financing requirements.

Because the focus is narrower than the government-wide financial statements, it is useful to compare this information with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
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The City maintains thirty-one (31) individual governmental funds, which are distinguished between major and non-major funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances. There are three (3) major governmental funds: the General Fund, the Housing Authority special revenue fund, and the Capital Improvement capital project fund. Data from the other twenty-eight (28) governmental funds are combined into a single, aggregate presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements in the Combining and Individual Fund Statements and Schedules section of the report.

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

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

Proprietary Funds
Proprietary funds are broken down into enterprise and internal service funds.

Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City maintains one (1) enterprise fund to account for the SilverRock Golf Course operations, which is considered a major fund.

Internal service funds are used to allocate costs among the City’s various functions.

The City has four (4) internal service funds: Equipment Replacement, Information Technology, Park Equipment and Facilities, and Insurance. Because these four (4) services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements. The internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements on the Combining and Individual Fund Statements and Schedules section of the report.

The basic proprietary fund financial statements are listed in the table of contents under Proprietary Funds: Statement of Net Position, Statement of Revenues, Expenses and Changes in Net Position, and Statement of Cash Flows.

Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds.
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The City reports on two fiduciary funds: 1) the Pension (and Other Employee Benefit) Trust fund which accounts for the Defined Contribution Pension Trust established to provide supplemental retirement benefits for employees, and (2) Successor Agency of the Former RDA Private-Purpose Trust Fund which provides for activities associated with the dissolution of the former Redevelopment Agency.

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

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

Other Information
In addition to the financial statements and accompanying notes, this report also presents the combining statements referred to earlier in connection with non-major governmental funds, internal service funds, and agency funds. The non-major governmental funds’ combining statements are presented immediately following the Required Supplementary Information while the combined statements for the internal service funds and agency funds are presented following the budgetary comparison schedules for the debt service funds.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government's financial position. The City’s net position, the difference between assets and liabilities and deferred inflows/outflows, is one way to measure the City’s financial health or financial position. Over time, increases or decreases in the City’s net position indicate whether its financial health is improving or deteriorating. The City’s net position increased from $905,004,075 to $950,550,296 at the close of the 2024-25, which is $45,826,111 (including prior period adjustment of $279,890) more than the previous year. Increases were reflected in restricted and unrestricted net position for governmental activities.

The largest portion of the City’s Net Position ($592,061,273 or 65% for 2023-24 and 594,231,375 or 63% for 2024-25) reflects investment in capital assets (e.g., land, buildings; machinery, and equipment), net of related debt. The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
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City of La Quinta Net Position
Governmental Activities Business-Type Activities Total by Fiscal Year 2024 2025
%
Change 2024 2025
%
Change 2024 2025
%
Change
Current and other assets $ 346,290,680 $ 376,648,571 9 % $ 1,841,674 $ 1,168,858 (37) % $ 348,132,354 $ 377,817,429 9 % Capital assets 549,571,823 555,041,213 1 % 42,987,413 42,542,547 (1) % 592,559,236 597,583,760 1 % Total Assets 895,862,503 931,689,784 4 % 44,829,087 43,711,405 (2) % 940,691,590 975,401,189 4 % Deferred outflows 11,707,753 10,613,150 (9) % - - - % 11,707,753 10,613,150 (9) % Current and other
liabilities 33,085,649 23,472,054 (29) % 476,079 751,043 58 % 33,561,728 24,223,097 (28) % Non-current liabilities 4,259,110 3,350,610 (21) % 123,859 51,297 (59) % 4,382,969 3,401,907 (22) % Total Liabilities 37,344,759 26,822,664 (28) % 599,938 802,340 34 % 37,944,697 27,625,004 (27) % Deferred inflows 9,450,571 7,839,039 (17) % - - - % 9,450,571 7,839,039 (17) % Net position:

Net investment in capital
assets 549,197,719 551,740,125 - % 42,863,554 42,491,250 (1) % 592,061,273 594,231,375 - % Restricted 70,215,219 106,639,960 52 % - - - % 70,215,219 106,639,960 52 % Unrestricted 241,361,988 249,261,146 3 % 1,365,595 417,815 (69) % 242,727,583 249,678,961 3 % Total Net Position $ 860,774,926 $ 907,641,231 5 % $ 44,229,149 $ 42,909,065 (3) % $ 905,004,075 $ 950,550,296 5 % An additional portion of the City's net position ($70,215,219 or 8% in 2024 and $106,639,960 or 11% in 2025) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position $249,678,961 (26%) may be used to meet the government's ongoing obligations to citizens and creditors.

At the end of 2024-25, the City had positive balances in all three categories of net position for the governmental and business-type activities. 10 105 CLICK HERE to Return to Agenda
Governmental Activities
Governmental activities net position increased by $47,146,195, accounting for a positive 5% percent change in the net position from the previous year. Key elements of these changes are as follows:

City of La Quinta Changes in Net Position
Governmental Activities Business-type Activities Total
2024 2025 $ Change 2024 2025 $ Change 2024 2025 $ Change PROGRAM REVENUES:

Charges for Services $ 4,921,690 $ 5,241,862 $ 320,172 $ 4,965,124 $ 4,228,963 $ (736,161) $ 9,886,814 $ 9,470,825 $ (415,989) Operating Grants and
Contributions 7,265,464 12,582,753 5,317,289 - - - 7,265,464 12,582,753 5,317,289 Capital Grants and
Contributions 14,078,555 10,389,593 (3,688,962) - - - 14,078,555 10,389,593 (3,688,962)

GENERAL REVENUES -
& TRANSFERS:

Property Taxes 24,646,620 26,750,585 2,103,965 - - - 24,646,620 26,750,585 2,103,965 Other Taxes 49,202,291 49,182,731 (19,560) - - - 49,202,291 49,182,731 (19,560) Use of money & property 12,708,191 15,975,454 3,267,263 32,253 36,298 4,045 12,740,444 16,011,752 3,271,308 Motor Vehicle In Lieu 5,584,194 6,046,467 462,273 - - - 5,584,194 6,046,467 462,273 Miscellaneous 1,640,182 1,489,582 (150,600) - - - 1,640,182 1,489,582 (150,600) Total Revenues 120,047,187 127,659,027 7,611,840 4,997,377 4,265,261 (732,116) 125,044,564 131,924,288 6,879,724 EXPENSES:

General Government 10,727,413 10,728,288 875 - - - 10,727,413 10,728,288 875 Public Safety 29,156,519 24,672,278 (4,484,241) - - - 29,156,519 24,672,278 (4,484,241) Planning and Development 8,432,348 8,123,885 (308,463) - - - 8,432,348 8,123,885 (308,463) Community Services 13,647,971 14,853,039 1,205,068 - - - 13,647,971 14,853,039 1,205,068 Public Works 10,982,293 20,770,395 9,788,102 - - - 10,982,293 20,770,395 9,788,102 Interest on Long-Term Debt 48,204 64,947 16,743 - - - 48,204 64,947 16,743 Golf Course - - - 5,643,061 6,885,345 1,242,284 5,643,061 6,885,345 1,242,284 TOTAL EXPENSES 72,994,748 79,212,832 6,218,084 5,643,061 6,885,345 1,242,284 78,637,809 86,098,177 7,460,368 Excess (Deficiency) Before
Transfers 47,052,439 48,446,195 1,393,756 (645,684) (2,620,084) (1,974,400) 46,406,755 45,826,111 (580,644)

TRANSFERS &
EXTRAORDINARY ITEMS:

Transfers (1,466,000) (1,300,000) 166,000 1,466,000 1,300,000 (166,000) - - - Changes in Net Position 45,586,439 47,146,195 1,559,756 820,316 (1,320,084) (2,140,400) 46,406,755 45,826,111 (580,644) Net Position - Beginning 815,188,487 860,774,926 45,586,439 43,408,833 44,229,149 820,316 858,597,320 905,004,075 46,406,755 Prior Period Adjustment - (279,890) (279,890) - - - - (279,890) (279,890) Net Position - Beginning, As
Restated 815,188,487 860,495,036 45,306,549 43,408,833 44,229,149 820,316 858,597,320 904,724,185 46,126,865 NET POSITION - ENDING $ 860,774,926 $ 907,641,231 $ 46,866,305 $ 44,229,149 $ 42,909,065 (1,320,084) $ 905,004,075 $ 950,550,296 $ 45,546,221 • Governmental revenues overall increased by $7,611,840 with the largest increases being $5,317,289 in operating grants and contributions, followed by $3,267,263 in use of money and property, and $2,103,965 in property taxes. • Expenses for Governmental Activities increased by $6,218,084 (a 9% increase when compared to 2023-24), with the largest increases being $9,788,102 in Public Works and $1,205,068 in Community Services offset by a decrease of $4,484,241 in Public Safety. As noted earlier, Governmental Activities includes 31 individual governmental funds and includes capital asset activity allocated on a percentage basis by department. Additional information on capital asset activity distribution can be found in Note 4.
• The General Fund contributed $1,300,000 to the business-type activities of the golf course. Funds were utilized to support operations per the adjusted budget. 11 106 CLICK HERE to Return to Agenda
Business-Type Activities
This was the twentieth full year of operations for the SilverRock Golf Resort since the golf course opened in 2005.

Charges for services primarily consisted of green fees which totaled $4,228,963, $736,161 lower than the previous year, with golf course expenses of 6,885,345, which were $1,242,284 or approximately 22% more than the previous year.

In 2024-25, the General Fund transferred $1,300,000 to the SilverRock Golf Fund to support operations. After this transfer, the net position decreased by $1,320,084.

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

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

As of the end of 2024-25, the City's governmental funds reported combined ending fund balances as follows:

City of La Quinta Governmental Fund Balances
Category General Fund Percent All Other Funds Percent Total Funds Percent Nonspendable $ 25,681,444 11 % $ 3,750 0.006 % $ 25,685,194 8 % Restricted 6,172,305 3 % 68,431,718 114.6 % 74,604,023 25 % Committed 45,000,000 19 % - - % 45,000,000 15 %
Assigned 81,642,967 34 % - - % 81,642,967 27 %
Unassigned 84,454,583 35 % (8,734,368) (14.6) % 75,720,215 25 % Total $ 242,951,299 100 % $ 59,701,100 100 % $ 302,652,399 100 % Governmental fund balances ended the year totaling $302,652,399, an increase of $32,750,505 in comparison with the prior years’ ending balance of $269,901,894. These collective fund balances include the General Fund, Housing Authority, Financing Authority, Capital Improvement Fund, and various Special Revenue funds.

Nonspendable
Nonspendable fund balance totaled $25,685,194 or 8%; this represents amounts that are not available to pay for operating expenditures because they are in the form of land and receivables.
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Restricted
Restricted fund balance totaled $74,604,023 or 25%; these amounts represent funds with external limitations on spending. Significant restrictions include: Section 115 trust of $6,172,305 restricted for pension liabilities; Library and Museum totaling $15,775,000 which represents property tax increment money that can only be used for library and museum services; Measure A funding of $5,159,000 which can only be used for transportation; Transportation capital project fund of $6,163,000 in developer fees that are restricted for the acquisition, construction and improvement of the City’s infrastructure; and Economic Development funding of $3,684,000 that can only be used for future economic development in the City.

Committed
$45,000,000 (15%) are committed fund balances which are the result of self-imposed limitations established by the City Council. In May 2018, the City adopted a Reserve Policy that established committed General Fund reserve categories, including Natural Disaster Reserves, Economic Disaster Reserves, Cash Flow Reserves, and Capital Replacement Reserves. The Policy was updated in 2023 to include increased funding targets. As of June 30, 2025, all reserve categories are fully funded at their target levels.

Assigned
Assigned funds are constrained by the City’s intent to use them for specific purposes and represent a total of $81,642,967 (27%) of the total fund balance. $31,778,242 represents funds for approved multi-year capital projects and $850,000 for general fund carryovers that were not spent by the end of the year, therefore they are carried over until the projects are completed. Available Measure G sales tax revenue ended the year at $29,623,592 and $19,391,133 represents funds held in trust with the County of Riverside for fire services.

Unassigned
The remaining fund balance of $75,720,215 represents unassigned fund balances or the residual net resources after taking into consideration the other classifications. The Capital Improvement Fund accounted for $6,859,124 of the negative $8,734,368 balance of all other funds. The remaining negative balance was largely attributed to the Library Development Impact Fee Fund. This amount represents an advance due to the Redevelopment (RDA) Successor Agency and is included in the Successor Agency of the former RDA as a receivable.

General Fund
The General Fund is the City’s chief operating fund. At the end of 2024-25, the unassigned fund balance was $84,454,583 while total fund balance was $242,951,299.

The General Fund balance increased by $33,165,592 in 2024-25. Key factors were:
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• A year-over-year decrease of $2,882,000 in non-spendable is attributed the 2024-25 Redevelopment Agency loan repayment of $2,805,000 offset by interest earnings of $57,000 resulted in a net decrease of $2,748,000 in Due from Other Governments. The outstanding loan balance of $17,969,747 is recognized as 80% in the General Fund and 20% in the Housing Authority Fund. • Restricted reserves are limited to funds held in a Section 115 Pension Trust set aside to fund the City’s pension obligations. The trust was initially established in FY 2018-19 with a deposit of $6,540,000, followed by an additional $3,460,000 in FY 2019-20. In FY 2022-23, a one-time discretionary payment of $5,000,000 was made to CalPERS to reduce the City’s unfunded pension liabilities, utilizing funds from the trust. The increases in FY 2023-24 and FY 2024-25 were primarily driven by interest earnings within the trust.
• Committed reserves decreased by $900,000, primarily due to the reclassification of operational carryover balances from the committed category to the assigned category. The committed classification now reflects only formally established reserve amounts.
• An increase of $11,338,000 in assigned reserves was due to $3,739,000 in the fire services trust and $10,962,000 in multi-year capital projects and operations carryovers. Assigned to public safety represents property tax accumulated and held in trust by the County of Riverside for fire protection, disaster preparedness and response, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assistance (the County and City negotiated an agreement wherein the County fire service property tax revenue generated in the two former City redevelopment project areas is pledged to the City to fund the aforementioned services). This portion of assigned fund balance as of June 30, 2025, is $19,391,133. These increases combined with a decrease in Measure G sales tax reserve ($3,362,000) contributed to the overall increase in assigned reserves.

Housing Authority Fund
The Housing Authority Fund is used to account for the activities of the Housing Authority; the Housing Authority invests in programs and projects that preserve and increase the supply of affordable housing in the City. The fund balance decreased by $227,346 to end the year at $24,528,484.

Capital Improvement Fund
The Capital Improvement Fund is primarily used to record the expenditures for capital projects. The fund had forty-six (46) active Capital Improvement Projects budgeted during 2024-25. The five most active projects were:
• Dune Palms Bridge Improvements ($9,972,000)
• Fred Waring Drive Pavement Rehabilitation ($1,529,000) • Fritz Burns Park Improvements ($1,066,000)
• Dune Palms Road Pavement Rehabilitation ($914,000)
14 109 CLICK HERE to Return to Agenda
• Village Art Plaza Promenade & Cultural Campus ($656,000) These projects, along with others, leveraged State or Federal grant funds or were significantly supported with Measure G sales tax revenues.

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

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

GENERAL FUND BUDGETARY HIGHLIGHTS
Most General Fund revenues experienced positive variances when compared to the final budget specifically related to use of money and property and tax revenues.

Revenue appropriations and transfers in increased by $11,633,504 between the original ($82,914,300) and final amended budget ($94,547,804). The category representing the largest variances is taxes, which represents 82% of all General Fund revenues. Actuals for taxes include the three largest funding sources for the City – sales taxes $27,874,000, transient occupancy taxes (TOT) $15,950,000, and property taxes $13,694,000. Combined, these top three revenues account for $57,518,000 or 72% of all taxes, resulting in a $1,511,000 increase from the prior fiscal year with increases in all categories.

Expenditure appropriations and transfers out increased by $25,086,923 between the original ($83,361,665) and final amended budget ($108,448,588) which included the following significant change:
• $21,667,000 in operational and capital improvement project carryover appropriations from prior fiscal years to 2024-25 as approved by City Council.

CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The City’s capital assets for its governmental and business-type activities as of June 30, 2025, were $597,583,760 (net of accumulated depreciation). This includes land, right of way, buildings and improvements, machinery and equipment, streets and bridges, construction in progress, and the right to use lease and subscription assets. The investment in capital assets increased by $5,024,524 in 2024-25 primarily due to an increase in construction in progress.
15 110 CLICK HERE to Return to Agenda
The following chart lists the asset categories for governmental and business-like activities net of depreciation:

City of La Quinta Capital Assets (net of depreciation)
Governmental Activities Business-type Activities Total
Description 2024 2025 2024 2025 2024 2025
Land $ 87,280,570 $ 87,280,570 $ 39,712,955 $ 39,712,955 $ 126,993,525 $ 126,993,525 Buildings & Improvements 35,162,219 33,524,206 2,269,551 2,055,005 37,431,770 35,579,211 Equipment & Furniture 1,499,415 1,808,675 16,467 48,529 1,515,882 1,857,204 Vehicles 1,022,210 895,271 867,343 675,756 1,889,553 1,571,027 Infrastructure 397,919,236 393,634,104 - - 397,919,236 393,634,104 Right To Use Leased Assets 91,006 43,447 121,097 50,302 212,103 93,749 Right To Use Subscription It Assets 311,230 1,147,307 - - 311,230 1,147,307 Construction In Progress 26,285,937 36,707,633 - - 26,285,937 36,707,633 TOTAL $ 549,571,823 $ 555,041,213 $ 42,987,413 $ 42,542,547 $ 592,559,236 $ 597,583,760 Major capital asset events under Governmental Activities included the following:
• Recording infrastructure improvements, street improvements, street right of way, street sidewalks and curbs and gutters, traffic signals, street medians, and construction in progress.

Business-Type Activities
The Golf Course capital asset balance at June 30, 2025, was $42,542,547, net of accumulated depreciation. The balance decrease of $444,866 primarily reflects the net disposal of capital equipment, partially offset by routine additions during the year.

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

Long-Term Debt
At the end of 2024-25, the City governmental activities had total outstanding long-term liabilities of $2,742,236, which is $1,182,535 more than the previous year. Of the total change, $(47,668) represents leases, $774,512 represents subscription IT liabilities, and $455,691 in employee compensated absences, presented as a net change in accordance with GASB Statement No. 101. GASB Statement No. 101 updated the accounting and reporting requirements for compensated absences, resulting in the recognition of these obligations as a net change based on employees’ earned benefits rather than the prior incremental accrual methodology.

City of La Quinta Outstanding Debt
Governmental Activities
Debt Type: 2024 2025
Leases $ 91,795 $ 44,127
Compensated Absences 1,185,597 1,641,288
Subscription IT liabilities 282,309 1,056,821
Total $ 1,559,701 $ 2,742,236
16 111 CLICK HERE to Return to Agenda
Additional information on long-term debt can be found in Note 5 of the financial statements.

REQUEST FOR INFORMATION
This financial report is designed to provide a general overview of the City’s finances.

Questions concerning this information or requests for additional information should be addressed to the City of La Quinta, Claudia Martinez, Finance Director/City Treasurer, 78495 Calle Tampico, La Quinta, CA, 92253, by telephone at 760-777-7055, or by email at [email protected].
17 112 CLICK HERE to Return to Agenda

BASIC FINANCIAL STATEMENTS
18 113 CLICK HERE to Return to Agenda

GOVERNMENT-WIDE FINANCIAL STATEMENTS
19 114 CLICK HERE to Return to Agenda
Statement of Net Position
ASSETS
Cash and investments $ 295,856,194 $ 736,121 $ 296,592,315 Receivables:

Accounts 589,763 - 589,763
Taxes 7,194,480 - 7,194,480
Accrued interest 6,280,801 456 6,281,257
Due from other governments 23,997,127 - 23,997,127
Notes and loans 28,106,583 - 28,106,583
Leases 2,170,323 - 2,170,323
Deposits 47,965 300,000 347,965
Restricted assets:

Cash and investments 6,172,305 - 6,172,305
Inventories - 132,281 132,281
Land held for resale 5,403,652 - 5,403,652
Prepaid costs 165,467 - 165,467
Net OPEB Asset 663,911 - 663,911
Capital assets (not being depreciated/amortized) 410,062,551 39,712,955 449,775,506 Capital assets (net of accumulated depreciation/amortization) 144,978,662 2,829,592 147,808,254 Total assets 931,689,784 43,711,405 975,401,189

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 10,372,123 - 10,372,123
OPEB-related 241,027 - 241,027
Total deferred outflows of resources 10,613,150 - 10,613,150

LIABILITIES
Accounts payable 8,040,768 715,510 8,756,278
Due to other governments 1,118,694 - 1,118,694
Accrued liabilities 821,281 - 821,281
Accrued interest 5,211 33 5,244
Deposits payable 7,060,623 35,500 7,096,123
Unearned revenue 6,425,477 - 6,425,477
Noncurrent liabilities:

Due within one year:

Compensated absences 746,511 - 746,511
Leases and subscriptions payable 338,056 32,028 370,084 Due in more than one year:

Compensated absences 894,777 - 894,777
Leases and subscriptions payable 762,892 19,269 782,161 Net pension liability 608,374 - 608,374
Total liabilities 26,822,664 802,340 27,625,004

DEFERRED INFLOWS OF RESOURCES
Pension-related 5,092,385 - 5,092,385
OPEB-related 725,228 - 725,228
Lease-related 2,021,426 - 2,021,426
Total deferred inflows of resources 7,839,039 - 7,839,039

NET POSITION
Net investment in capital assets 551,740,125 42,491,250 594,231,375 Restricted:

General government 841,751 - 841,751
Public safety 989,756 - 989,756
Planning and development 55,401,363 - 55,401,363
Parks and recreation 16,774,731 - 16,774,731
Public works 8,891,020 - 8,891,020
Capital projects 16,905,123 - 16,905,123
Other post-employment benefits 6,836,216 - 6,836,216
Unrestricted 249,261,146 417,815 249,678,961
Total net position $ 907,641,231 $ 42,909,065 $ 950,550,296 Primary Government
Governmental
Activities
Business-Type
Activities Total

CITY OF LA QUINTA, CALIFORNIA
Statement of Net Position
June 30, 2025
See accompanying Notes to the Basic Financial Statements 20 115 CLICK HERE to Return to Agenda
Statement of Activities
Functions/Programs:

Primary government:

Governmental activities:

General government $ 10,728,288 $ 4,498,560 $ 5,586,441 $ - Public safety 24,672,278 661,788 206,007 -
Planning and development 8,123,885 - 256,869 -
Community services 14,853,039 - 4,062,490 -
Public works 20,770,395 81,514 2,470,946 10,389,593
Interest Expense and Fiscal Charges 64,947 - - -
Total governmental activities 79,212,832 5,241,862 12,582,753 10,389,593 Business-type activities:

Golf Course 6,885,345 4,228,963 - -
Total business-type activities 6,885,345 4,228,963 - -
Total primary government $ 86,098,177 $ 9,470,825 $ 12,582,753 $ 10,389,593 Component Units:

General revenues and transfers:

General revenues:

Property taxes
Sales taxes
Transient occupancy taxes
Franchise taxes
Business license taxes
Other taxes
Motor vehicle in lieu
Use of money and property
Other
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning, before restatements
Restatement - change in accounting principle
Net position-beginning, as restated
Net position-ending
Program Revenues
Expenses
Charges for
Services
Operating
Contributions
and Grants
Capital
Contributions
and Grants

CITY OF LA QUINTA, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 21 116 CLICK HERE to Return to Agenda
$ (643,287) $ - $ (643,287)
(23,804,483) - (23,804,483)
(7,867,016) - (7,867,016)
(10,790,549) - (10,790,549)
(7,828,342) - (7,828,342)
(64,947) - (64,947)
(50,998,624) - (50,998,624)
- (2,656,382) (2,656,382)
- (2,656,382) (2,656,382)
(50,998,624) (2,656,382) (53,655,006)
26,750,585 - 26,750,585
29,784,142 - 29,784,142
15,612,280 - 15,612,280
2,330,640 - 2,330,640
442,644 - 442,644
1,013,025 - 1,013,025
6,046,467 - 6,046,467
15,975,454 36,298 16,011,752
1,489,582 - 1,489,582
(1,300,000) 1,300,000 -
98,144,819 1,336,298 99,481,117
47,146,195 (1,320,084) 45,826,111
860,774,926 44,229,149 905,004,075
(279,890) - (279,890)
860,495,036 44,229,149 904,724,185
$ 907,641,231 $ 42,909,065 $ 950,550,296
Net (Expenses) Revenues and
Changes in Net Position
Primary Government
Governmental
Activities
Business-Type
Activities Total

CITY OF LA QUINTA, CALIFORNIA
Statement of Activities (Continued)
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 22 117 CLICK HERE to Return to Agenda

FUND FINANCIAL STATEMENTS
23 118 CLICK HERE to Return to Agenda
Balance Sheet - Governmental Funds
Special
Revenue
Funds
Capital
Projects Funds
General Fund
Housing
Authority
Capital
Improvements
ASSETS
Cash and investments $ 211,376,333 $ 20,843,390 $ -
Receivables:

Accounts 281,774 224,035 -
Taxes 6,567,344 - -
Notes and loans 5,865,124 22,241,459 -
Accrued interest 176,816 6,047,633 -
Leases 2,170,323 - -
Prepaid costs 36,870 - -
Deposits - 47,965 -
Due from other governments 14,533,190 3,593,950 4,201,946 Due from other funds 5,184,553 - -
Property held for resale 5,403,652 - -
Restricted assets:

Cash and investments 6,172,305 - -
Total assets $ 257,768,284 $ 52,998,432 $ 4,201,946

LIABILITIES
Accounts payable $ 4,693,483 $ 68,330 $ 2,200,140
Accrued liabilities 725,767 28,385 -
Unearned revenues - - 1,431,973
Deposits payable 7,034,273 26,350 -
Due to other governments 67 - -
Due to other funds - 2,132,708 2,271,106
Total liabilities 12,453,590 2,255,773 5,903,219

DEFERRED INFLOWS OF

RESOURCES
Unavailable revenues 341,969 26,214,175 5,157,851
Leases 2,021,426 - -
Total deferred inflows of resources 2,363,395 26,214,175 5,157,851

FUND BALANCES (DEFICITS)
Nonspendable 25,681,444 - -
Restricted 6,172,305 24,528,484 -
Committed 45,000,000 - -
Assigned 81,642,967 - -
Unassigned 84,454,583 - (6,859,124)
Total fund balances (deficits) 242,951,299 24,528,484 (6,859,124) Total liabilities, deferred inflows of
resources and fund balances (deficits) $ 257,768,284 $ 52,998,432 $ 4,201,946

CITY OF LA QUINTA, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 24 119 CLICK HERE to Return to Agenda
Total Total
Nonmajor Governmental
Funds Funds
ASSETS
Cash and investments $ 47,427,610 $ 279,647,333
Receivables:

Accounts 83,954 589,763
Taxes 627,136 7,194,480
Notes and loans - 28,106,583
Accrued interest 41,991 6,266,440
Leases - 2,170,323
Prepaid costs 3,750 40,620
Deposits - 47,965
Due from other governments 1,668,041 23,997,127
Due from other funds - 5,184,553
Property held for resale - 5,403,652
Restricted assets:

Cash and investments - 6,172,305
Total assets $ 49,852,482 $ 364,821,144

LIABILITIES
Accounts payable $ 641,009 $ 7,602,962
Accrued liabilities 64,660 818,812
Unearned revenues 4,993,504 6,425,477
Deposits payable - 7,060,623
Due to other governments 1,118,627 1,118,694
Due to other funds 780,739 5,184,553
Total liabilities 7,598,539 28,211,121

DEFERRED INFLOWS OF

RESOURCES
Unavailable revenues 222,203 31,936,198
Leases - 2,021,426
Total deferred inflows of resources 222,203 33,957,624

FUND BALANCES (DEFICITS)
Nonspendable 3,750 25,685,194
Restricted 43,903,234 74,604,023
Committed - 45,000,000
Assigned - 81,642,967
Unassigned (1,875,244) 75,720,215
Total fund balances (deficits) 42,031,740 302,652,399
Total liabilities, deferred inflows of
resources and fund balances (deficits) $ 49,852,482 $ 364,821,144

CITY OF LA QUINTA, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 25 120 CLICK HERE to Return to Agenda
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position Amounts reported for governmental activities in the Statement of Net Position are different because:

Total fund balances - governmental funds $ 302,652,399
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds. 539,657,184 Differences between expected and actual experiences, assumption changes and net differences between projected and actual earnings, and contributions subsequent to the measurement date for the postretirement benefits (pension and OPEB) are recognized as deferred outflows of resources and deferred inflows of resources on the Statement of Net Position.

Deferred outflows-pension related 10,372,123
Deferred outflows-OPEB related 241,027
Deferred inflows-pension related (5,092,385)
Deferred inflows-OPEB related (725,228)
Total deferred outflows and inflows related to postemployment benefits 4,795,537 Other long-term assets that are not available to pay for current period expenditures and, therefore, are either labeled unavailable or not reported in the funds.

Long-term receivables 31,936,198
Net OPEB asset 663,911
Total other long-term assets 32,600,109
Internal service funds provide services to other funds on a cost-reimbursement basis. The assets, deferred outflows of resources, liabilities, and deferred inflows of resources of the internal service funds are included in governmental activities in the Statement of Activities. 30,218,520
Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.

Leases (32,856)
Compensated absences (1,641,288)
Net pension liability (608,374)
Total long-term liabilities (2,282,518)
Net position of governmental activities $ 907,641,231

CITY OF LA QUINTA, CALIFORNIA
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2025
See accompanying Notes to the Basic Financial Statements 26 121 CLICK HERE to Return to Agenda
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds Special Revenue Funds
Capital Projects
Fund
Formerly
Major Fund
Housing
Authority
Disaster
Recovery
Capital
General Fund Improvements

REVENUES
Taxes $ 79,662,664 $ - $ - $ -
Assessments - - - -
Licenses and permits 2,682,352 - - -
Intergovernmental 915,126 - - 7,205,731
Charges for services 1,413,876 - - -
Use of money and property 10,255,043 2,323,822 - -
Fines and forfeitures 389,449 - - -
Developer fees - - - -
Miscellaneous 1,335,970 60,486 - -
Total revenues 96,654,480 2,384,308 - 7,205,731

EXPENDITURES
Current:

General government 12,462,112 - - -
Public safety 26,902,914 - - -
Community services 11,788,229 301,600 - -
Planning and development 6,124,503 2,277,769 - -
Public works 2,608,230 - - 955,905
Capital outlay 62,305 32,285 - 17,731,703
Debt service:

Interest and fiscal charges - - - -
Total expenditures 59,948,293 2,611,654 - 18,687,608
Excess (deficiency) of revenues
over (under) expenditures 36,706,187 (227,346) - (11,481,877)

OTHER FINANCING SOURCES (USES)
Transfers in 4,993,504 - - 6,807,200
Transfers out (8,534,099) - - -
Total other financing sources (uses) (3,540,595) - - 6,807,200 Net change in fund balances 33,165,592 (227,346) - (4,674,677) Fund balances (deficit)-beginning 209,785,707 24,755,830 441,350 (2,184,447) Change within financial reporting entity - - (441,350) - Fund balances (deficit)-beginning, as restated 209,785,707 24,755,830 - (2,184,447) Fund balances (deficit)-ending $ 242,951,299 $ 24,528,484 $ - $ (6,859,124)

CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 27 122 CLICK HERE to Return to Agenda
Total Total
Nonmajor Governmental
Funds Funds

REVENUES
Taxes $ 1,991,208 $ 81,653,872
Assessments 991,288 991,288
Licenses and permits - 2,682,352
Intergovernmental 11,529,378 19,650,235
Charges for services - 1,413,876
Use of money and property 2,505,833 15,084,698
Fines and forfeitures - 389,449
Developer fees 455,990 455,990
Miscellaneous 37,513 1,433,969
Total revenues 17,511,210 123,755,729

EXPENDITURES
Current:

General government 750 12,462,862
Public safety 112,743 27,015,657
Community services 2,305,923 14,395,752
Planning and development 148,719 8,550,991
Public works 5,692,124 9,256,259
Capital outlay 173,987 18,000,280
Debt service:

Interest and fiscal charges 23,423 23,423
Total expenditures 8,457,669 89,705,224
Excess (deficiency) of revenues
over (under) expenditures 9,053,541 34,050,505

OTHER FINANCING SOURCES (USES)
Transfers in 3,052,000 14,852,704
Transfers out (7,618,605) (16,152,704)
Total other financing sources (uses) (4,566,605) (1,300,000) Net change in fund balances 4,486,936 32,750,505
Fund balances (deficit)-beginning 37,103,454 269,901,894 Change within financial reporting entity 441,350 -
Fund balances (deficit)-beginning, as restated 37,544,804 269,901,894 Fund balances (deficit)-ending $ 42,031,740 $ 302,652,399

CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds (Continued) For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 28 123 CLICK HERE to Return to Agenda
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities Amounts reported for governmental activities in the Statement of Activities are different because:

Net change in fund balances - total governmental funds: $ 32,750,505 Governmental funds report capital outlays are expenditures. However, in the Statement of Activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation/amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period.

Capital outlay 13,624,531
Depreciation/amortization expense (9,094,900)
Total adjustment 4,529,631
Revenues in the Statement of Activities that do not provide current financial resources are not reported as revenues in the funds.

Earned but unavailable grant revenues 3,062,976
Total adjustment 3,062,976
Bond and other debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position.

Repayment of bond and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position.

Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the Statement of Activities.

Principal payments 9,379
Total adjustment 9,379
Internal service funds provide services to other funds on a cost-reimbursement basis.

The net revenue of certain activities of internal service funds is reported with governmental activities. 3,231,405
Some expenses reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds.

Compensated absences (175,801)
Changes in pension liabilities and related deferred outflows and inflows of resources 3,714,521 Changes in OPEB liabilities and related deferred outflows and inflows of resources 23,579 Total adjustment 3,562,299
Change in net position of governmental activities $ 47,146,195

CITY OF LA QUINTA, CALIFORNIA
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 29 124 CLICK HERE to Return to Agenda

PROPRIETARY FUND FINANCIAL STATEMENTS
30 125 CLICK HERE to Return to Agenda
Statement of Net Position - Proprietary Funds
ASSETS
Current assets:

Cash and investments $ 736,121 $ 16,208,861
Receivables:

Accrued interest 456 14,361
Prepaid costs - 124,847
Deposits 300,000 -
Inventories 132,281 -
Total current assets 1,168,858 16,348,069
Noncurrent:

Capital assets, net of depreciation/amortization 42,542,547 15,384,029 Total noncurrent assets 42,542,547 15,384,029
Total assets 43,711,405 31,732,098

LIABILITIES
Current liabilities:

Accounts payable 715,510 437,806
Accrued liabilities - 2,469
Accrued interest 33 5,211
Deposits payable 35,500 -
Leases 32,028 -
Subscriptions - 317,070
Total current liabilities 783,071 762,556
Noncurrent liabilities:

Leases 19,269 11,271
Subscriptions - 739,751
Total noncurrent liabilities 19,269 751,022
Total liabilities 802,340 1,513,578

NET POSITION
Net investment in capital assets 42,491,250 14,315,937
Unrestricted 417,815 15,902,583
Total net position $ 42,909,065 $ 30,218,520
Business-Type
Activities
Governmental
Activities
Golf Course
Internal
Service Funds

CITY OF LA QUINTA, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 31 126 CLICK HERE to Return to Agenda
Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds Business-Type
Activities
Governmental
Activities
Golf Course
Internal
Service Funds

OPERATING REVENUES
Sales and service charges $ 4,228,963 $ 8,287,458
Total operating revenues 4,228,963 8,287,458

OPERATING EXPENSES
Administration and general - 294,731
Contract services 6,330,380 2,200,185
Software and supplies - 564,527
Fuel and oil - 108,076
Repairs and maintenance 41,800 901,380
Depreciation and amortization 510,343 1,785,952
Total operating expenses 6,882,523 5,854,851
Operating income (loss) (2,653,560) 2,432,607

NONOPERATING REVENUES (EXPENSES)
Interest revenue 36,298 742,801
Interest expense (2,822) (41,524)
Gain (loss) on disposal of capital assets - 97,521
Total nonoperating revenues (expenses) 33,476 798,798
Income (loss) before transfers (2,620,084) 3,231,405
Transfers in 1,300,000 -
Change in net position (1,320,084) 3,231,405
Net position-beginning 44,229,149 26,987,115
Net position-ending $ 42,909,065 $ 30,218,520

CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 32 127 CLICK HERE to Return to Agenda
Statement of Cash Flows - Proprietary Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers and users $ 4,178,963 $ -
Cash received from interfund services provided - 8,287,458 Cash payments to suppliers for goods and services (6,087,856) (4,925,278) Net cash provided by (used for)
operating activities (1,908,893) 3,362,180

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Transfers from other funds 1,300,000 -
Net cash provided by (used for)
noncapital financing activities 1,300,000 -

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Acquisition and construction of capital assets (65,477) (1,633,637) Principal paid on capital debt (72,562) (287,841)
Interest paid on capital debt (2,924) (122,188)
Proceeds from sales of assets - 108,227
Net cash provided by (used for)
capital and related financing activities (140,963) (1,935,439)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 36,726 745,178
Net cash provided by (used for)
investing activities 36,726 745,178
Net increase (decrease) in
cash and cash equivalents (713,130) 2,171,919
Cash and cash equivalents-beginning 1,449,251 14,036,942 Cash and cash equivalents-ending $ 736,121 $ 16,208,861 Business-Type
Activities
Governmental
Activities
Golf Course
Internal
Service Funds

CITY OF LA QUINTA, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 33 128 CLICK HERE to Return to Agenda

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ (2,653,560) $ 2,432,607
Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense 510,343 1,785,952
(Increase) decrease in deposits (50,000) -
(Increase) decrease in inventories 9,259 -
(Increase) decrease in prepaid items - (4,048)
Increase (decrease) in accounts payable 275,065 (852,743) Increase (decrease) in accrued liabilities - 412
Total adjustments 744,667 929,573
Net cash provided by (used for)
operating activities $ (1,908,893) $ 3,362,180

SCHEDULE OF NON-CASH NONCAPITAL, CAPITAL,

AND INVESTING ACTIVITIES
Capital assets acquired through subscription arrangement - $ 1,193,190 Business-Type
Activities
Governmental
Activities
Golf Course
Internal
Service Funds

CITY OF LA QUINTA, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 34 129 CLICK HERE to Return to Agenda

FIDUCIARY FUND FINANCIAL STATEMENTS
35 130 CLICK HERE to Return to Agenda
Statement of Fiduciary Net Position - Fiduciary Funds
Pension (and
Other
Employee
Benefits)
Private
Purpose
Trust Fund
ASSETS
Cash and cash equivalents $ 69,869 $ 15,777,560
Receivables:

Accrued interest 62 191
Prepaid costs - 236,575
Due from other governments - 1,118,627
Restricted assets:

Cash with fiscal agent - 23,252
Total assets 69,931 17,156,205

DEFERRED OUTFLOWS OF RESOURCES
Deferred charge on refunding - 12,391,524
Total deferred outflows of resources - 12,391,524

LIABILITIES
Accrued interest - 977,137
Long-term debt:

Due in one year - 17,060,934
Due in more than one year - 135,264,555
Total liabilities - 153,302,626

NET POSITION
Restricted for pensions 64,931 -
Restricted for the dissolution of the former RDA - (123,754,897) Total net position $ 64,931 $ (123,754,897)

CITY OF LA QUINTA, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 36 131 CLICK HERE to Return to Agenda
Statement of Changes in Fiduciary Net Position - Fiduciary Funds Pension (and
Other
Employee
Benefits)
Private
Purpose Trust
Fund

ADDITIONS
Investment earnings:

Investment income $ 3,602 $ 61,872
Total investment earnings 3,602 61,872
Taxes - 20,261,137
Miscellaneous - -
Total additions 3,602 20,323,009

DEDUCTIONS
Administrative expenses 12,832 29,361
Interest and fiscal charges - 4,492,068
Total deductions 12,832 4,521,429
Net increase (decrease) in fiduciary net position (9,230) 15,801,580 Net position-beginning 74,161 (139,556,477)
Net position-ending $ 64,931 $ (123,754,897)

CITY OF LA QUINTA, CALIFORNIA
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 37 132 CLICK HERE to Return to Agenda
Notes to The Basic Financial Statements
38 133 CLICK HERE to Return to Agenda
A. The Reporting Entity
The City of La Quinta, California (City) was incorporated May 1, 1982, under the general laws of the State of California. In November 1996, the City became a charter City. The City operates under the Council – Manager form of government.

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

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

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

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

City of La Quinta Public Financing Authority
The La Quinta Public Financing Authority (Financing Authority) was established pursuant to a Joint Exercise of Powers Agreement dated November 19, 1991, between the City and the Former Redevelopment Agency now Successor Agency). The purpose of the Financing Authority is to provide financing necessary for the construction of various public improvements through the issuance of debt. Although the Financing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Financing Authority and the management of the City has operational responsibility for the Financing Authority. The activities of the Financing Authority are recorded in the debt service fund. Separate financial statements of the Financing Authority are not prepared.

City of La Quinta Housing Authority
The La Quinta Housing Authority (Housing Authority) was established pursuant to California Housing Authorities Law (Health and Safety Code Sections 34200 et seq.) on September 15, 2009. The purpose of the Housing Authority is to provide safe and sanitary housing opportunities for La Quinta residents. Although the Housing Authority is legally separate, it is reported as if it were part of the City because the City Council also serves as the governing board of the Housing Authority and the management of the City has operational responsibility for the Housing Authority. The activities of the Housing Authority are recorded in the Housing Authority Special Revenue Fund. Separate financial statements of the Housing Authority are not prepared.

Government-Wide and Fund Financial Statements
The basic financial statements of the City are composed of the following:
• Government- wide financial statements

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
39 134 CLICK HERE to Return to Agenda
• Fund financial statements
• Notes to the financial statements
Government- Wide Financial Statements
The government- wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government and its component units. All fiduciary activities are reported only in the fund financial statements. Governmental activities, which normally are supported by taxes, intergovernmental revenues, and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees and charges to external customers for support. Likewise, the primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segments are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting City’s citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Taxes and other items not properly included among program revenues are reported instead as general revenues. Amounts paid to acquire capital assets are capitalized as assets in the government-wide financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the government- wide financial statements, rather than as other financing sources. Amounts paid to reduce long- term indebtedness of the reporting government are reported as a reduction of the related liability, rather than as expenditures.

Fund Financial Statements
The underlying accounting system of the City is organized and operated on the basis of separate funds, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate.

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

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

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 40 135 CLICK HERE to Return to Agenda
The government- wide financial statements are reported using the economic resources measurement focus and accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred regardless of the related cash flows. Property taxes are recognized in the year they are levied. Grants and similar items are recognized as soon as all eligibility requirements imposed by the providers are met.

Governmental Funds
In the fund financial statements, governmental funds are presented using the current resources focus and modified- accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets. Measurable means that the amounts can be estimated, or otherwise determined.

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

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

Imposed nonexchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government- mandated and voluntary non- exchange transactions are recognized as revenues when all applicable eligibility requirements have been met.

Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.

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

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

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

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

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

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 41 136 CLICK HERE to Return to Agenda
Proprietary Funds
The City’s enterprise and internal service funds are proprietary funds. In the fund financial statements, proprietary funds are presented using the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the economic resources measurement focus. This means that all assets, all deferred outflows of resources, all liabilities, and all deferred inflows of resources (whether current or noncurrent) associated with their activity are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Amounts paid to acquire capital assets are capitalized as assets in the proprietary fund financial statements, rather than reported as expenditures. Proceeds of long-term debt are recorded as a liability in the proprietary fund financial statements, rather than as another financing source. Amounts paid to reduce long-term indebtedness of the proprietary funds are reported as a reduction of the related liability, rather than as expenditures.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the Enterprise Funds are charges to customers for sales and services.

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

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

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

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

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

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

The City’s major proprietary fund is as follows:

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

Other fund types of the City are as follows:

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 42 137 CLICK HERE to Return to Agenda
Capital Projects Funds – These funds account for financial resources that are restricted, committed, or assigned to expenditures for capital outlay.

Debt Service Fund – This fund accounts for the servicing of long-term debt.

Internal Service Funds
Equipment Replacement Fund – This fund accounts for equipment and vehicle maintenance and replacement services provided to other departments on a cost-reimbursement basis.

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

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

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

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

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

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

The City pools cash and investments of all funds, except for assets held within the Section 115 trust and amounts held by fiscal agents. Each fund’s share in this pool is displayed in the accompanying financial statements as cash and investments. Investment income earned by the pooled investments is allocated to the various funds based on each fund’s month end cash and investment balance.

Cash and Cash Equivalents
For purposes of the statement of cash flows, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Cash equivalents also represent the proprietary fund’s share in the City’s cash and investment pool. Cash equivalents have an original maturity date of three months or less from the date of purchase. For purposes of the statement of cash flows, the entire balance of cash and investments on the combined balance sheet for the proprietary funds is considered cash and cash equivalents.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 43 138 CLICK HERE to Return to Agenda
Lease Receivable
Lease receivable is recorded by the City as the present value of future lease payments expected to be received from the lessee during the lease term, reduced by any provision for estimated uncollectible amounts. Lease receivables are subsequently reduced over the life of the lease as cash is received in the applicable reporting period. The present value of future lease payments to be received are discounted based on the interest rate the City charges the lessee.

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

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

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

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

Capital Assets include public domain (infrastructure) consisting of certain improvements including roads, streets, sidewalks, medians, and storm drains. Capital assets used in operations are depreciated over their estimated useful lives using the straight- line method in the government-wide financial statements and in the fund financial statements of the proprietary funds. Depreciation is charged as an expense against operations and accumulated depreciation is reported on the respective statements of net position.

The following schedule summarizes capital asset useful lives:

Buildings and improvements 10-30 years
Equipment and furniture 3-20 years
Vehicles 5-10 years
Infrastructure 10-50 years
Software 5-10 years
Right to use leases assets Shorter of useful life or lease or subscription term

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 44 139 CLICK HERE to Return to Agenda
Lease assets are recognized at the lease commencement date and represent the City’s right to use an underlying asset for the lease term. Leased assets are measured at the initial value of the lease liability plus any payments made to the lessor before commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term, plus any initial direct costs necessary to please the lease asset into service. Right to use leased assets are amortized over the shorter of the lease term or useful lives of the underlying asset using the straight-line method. The amortization period varies from 3 to 5 years.

Subscription IT assets are recognized at the subscription commencement date and represent the City’s right to use the underlying IT asset for the subscription term. Subscription IT assets are measured at the initial value of the subscription liability plus any payments made to the vendor at the commencement of the subscription term, less any subscription incentives received from the vendor at or before the commencement of the subscription term, plus any capitalizable initial implementation costs necessary to place the subscription asset into service.

Subscription IT assets are amortized over the shorter of the subscription term or useful life of the underlying asset using the straight line method. The amortization period varies from 3 to 5 years.

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

Lien date January 1
Levy date July 1
Due dates November 1 and February 1
Collection dates December 10 and April 10
Deferred Outflows/ Inflows of Resources
In addition to assets, the statements of net position and the governmental fund balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. Governmental activities recorded deferred outflows of resources related to pensions and other post-employment benefits. See Notes 9 and 11 for more information about deferred outflows of pensions and post-employment benefits, respectively. The Private Purpose Trust Fund- Successor Agency of the former RDA recorded deferred outflows of resources related to debt refunding. See Note 17 for more information on the deferred outflows of resources related to debt refunding.

In addition to liabilities, the statements of net position and governmental fund balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

The City has reported two items on the governmental fund balance sheet that qualify for reporting in this category.

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 45 140 CLICK HERE to Return to Agenda
Compensated Absences
Vacation and sick time are vested on a percentage based on number of years employed at the City. Maximum accumulation of sick and vacation is 40 and 60 days, respectively.

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

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

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

Lease liabilities represent the City’s obligation to make lease payments arising from the lease. Lease liabilities are recognized at the lease commencement date based on the present value of future lease payments expected to be made during the lease term. The present value of lease payments is discounted based on a borrowing rate determined by the City.

Subscription liabilities represent the City’s obligation to make subscription payments arising from the subscription contract. Subscription liabilities are recognized at the subscription commencement date based on the present value of future subscription payments expected to be made during the subscription term. The present value of subscription payments is discounted based on a borrowing rate determined by the City.

Fund Balance
In the fund financial statements, governmental funds report the following fund balance classifications:

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

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

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

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 46 141 CLICK HERE to Return to Agenda
Unassigned includes the residual amounts that have not been restricted, committed, or assigned to specific purposes. The general fund is the only fund that reports a positive unassigned fund balance.

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

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

Unassigned fund balance is applied last.

Net Position Flow Assumption – government- wide and proprietary fund financial statements Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted net position and unrestricted net position in the government- wide and proprietary fund financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted net position to have been depleted before unrestricted net position is applied.

Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and deferred outflows/inflows of resources and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/ expenses during the reporting period. Actual results could differ from those estimates.

New Accounting Pronouncements
Adopted in the Current Year
GASB Statement No. 101 – In June 2022, the GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. The City has evaluated the impact of this statement and determined that it did not have a material effect on the City’s financial statements; as such no restatement of balances as of July 1, 2024 was deemed necessary.

GASB Statement No. 102 – In December 2023, the GASB issued Statement No. 102, Certain Risk Disclosures.

The objective of this Statement is to provide users of government financial statements with essential information about risks related to a state or local government’s vulnerabilities due to the variety of risks they face. The requirements of this Statement are effective for fiscal years beginning after June 15, 2024. The City has not determined the effect on the financial statements. The City has evaluated the impact of this statement and determined that no additional disclosures are necessary at this time.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 47 142 CLICK HERE to Return to Agenda
Effective in Future Fiscal Years
The City is currently evaluating the potential impact of the following issued, but not yet effective, accounting standards.

GASB Statement No. 103 – In April 2024, the GASB issued Statement No. 103, Financial Reporting Model Improvements. The objective of this statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. The requirements of this Statement are effective for fiscal years beginning after June 15, 2025.

GASB Statement No. 104 – In September 2024, the GASB issued Statement No. 104, Disclosure of Certain Capital Assets. The objective of this statement is to require certain types of capital assets to be disclosed separately in the capital assets note disclosures required by Statement 34. Lease assets recognized in accordance with Statement No. 87, Leases, and intangible right-to-use assets recognized in accordance with Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, should be disclosed separately by major class of underlying asset in the capital as-sets note disclosures. Subscription assets recognized in accordance with Statement No. 96, Subscription-Based Information Technology Arrangements, also should be separately disclosed. In addition, this Statement requires intangible assets other than those three types to be disclosed separately by major class NOTE 2 - CASH AND INVESTMENTS
Cash and investments held by the City were comprised of the following at June 30, 2025:

Statement of Net Position
Cash and investments $ 296,592,315
Restricted cash and investments 6,172,305
Statement of Fiduciary Net Position
Cash and cash equivalents 15,847,429
Restricted cash and investments 23,252
Total cash and investments $ 318,635,301
Cash and investments as of June 30, 2025 consisted of the following:

Cash on hand $ 3,300
Deposits with financial institutions 16,535,121
Investments 302,096,880
Total cash and investments $ 318,635,301
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized by the California Government Code and the City’s investment policy. The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 48 143 CLICK HERE to Return to Agenda
Authorized by Maximum
Investment Types Investment Maximum Percentage Maximum
Authorized by State Law Policy Maturity Allowed Investment U.S. Treasury Obligations Yes 5 years N/A N/A
U.S. Agency Securities Yes 5 years N/A $30 million
Local Agency Obligations Yes 5 years N/A N/A
State-Issued Obligations Yes 5 years N/A N/A
Commercial paper Yes 270 days 40% 10%
Certificates of deposit (negotiable) Yes 5 years 30% $250,000 Medium-term (Corporate) Notes Yes 5 years 30% $5 million JPA Investment Pools Yes N/A N/A N/A
Money Market Mutual Funds Yes N/A 20% 10%
Mortgage pass-through securities Yes 5 years 20% N/A
Supranationals Yes 5 years 30% N/A
Local Agency Investment Fund Yes N/A N/A $75 million
Investments Authorized by the City Section 115 Trust
Investments of the Trust are governed by the provisions of the City of La Quinta Section 115 Trust Agreement, rather than the general provisions of the California Government Code or the City’s investment policy. Investments authorized for funds held in the Section 115 Trust include Equity and Fixed Income Mutual Funds. The strategic range allowed for Equity and Fixed Income Mutual Funds is 20%-40% and 50%-80%, respectively. There are no limitations on the maximum amount that can be invested in one issuer or the maximum maturity of an investment.

Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

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

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
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Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:

Remaining Maturity (in Months)
1 year 1 to 3 3 to 5
Investment Type Total or Less years years
Certificates of Deposit $ 36,920,593 $ 5,638,119 $ 20,000,372 $ 11,282,102 Federal agency securities
Federal Farm Credit Bank 25,488,305 - 10,413,725 15,074,580 Federal National Mortgage Association 8,947,650 4,947,890 - 3,999,760 Federal Home Loan Mortgage Corp 5,301,797 3,869,387 1,432,410 - Federal Home Loan Bank 24,956,200 3,426,600 8,581,489 12,948,111 U.S. Treasurey Notes 63,638,290 9,096,570 25,915,375 28,626,345 Corporate Notes 2,505,100 487,470 996,470 1,021,160
Money Market Mutual Funds 1,943,691 1,943,691 - -
Local Agency Investment Fund (LAIF) 42,065,822 42,065,822 - - CAMP 64,742,745 64,742,745 - -
Riverside County Pool 19,391,133 19,391,133 - -
Section 115 Trust
Equity Mutual Funds 6,172,304 6,172,304 - -
Held by Fiscal Agent
Money Market Mutual Funds 23,250 23,250 - -
Total $ 302,096,880 $ 161,804,981 $ 67,339,841 $ 72,952,058

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
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Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The City's investment policy limits investments in commercial paper and money market mutual funds to those rated the highest rating as rated by Moody’s or Standard and Poor’s (S&P). Presented below are the S&P ratings as of year-end:

Investment Type Total Aaa Aa
Federal Agency Securities $ 64,693,952 $ - $ 64,693,952 Corporate Notes 2,505,100 487,470 2,017,630
CAMP 64,742,745 64,742,745 -
Money Market Mutual Funds 1,943,691 1,943,691 -
Total 133,885,488 $ 67,173,906 $ 66,711,582
Exempt from Credit Risk Disclosure:

U.S. Treasury Notes 63,638,290
Not Rated:

Certificates of Deposit 36,920,593
Local Agency Investment Pool 42,065,822
Riverside County Pool 19,391,133
Section 115 Trust:

Equity Mutual Funds 6,172,304
Held by Fiscal Agent:

Money Market Mutual Funds 23,250
Total $ 302,096,880
Investments in any one issuer that represent 5 percent or more of total City’s investments are as follows:

Issuer Investment Type
Reported
Amount
Percent of
Portfolio
Federal Farm Credit Bank Federal Agency Securities 25,488,305 8.44% Federal Home Loan Bank Federal Agency Securities 24,956,200 8.26%

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
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Disclosures Relating to Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The City utilizes delivery versus payment for investment purchases, which requires investments to be received prior to delivery of cash payment.

The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110 percent of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150 percent of the secured public deposits, or by letters of credit issued by the Federal Home Loan Bank of San Francisco having a value of 105 percent of the secured public deposits.

As a public funds depository, BMO Bank N.A. maintains a public funds deposit collateralization program that is designed to comply with all applicable statutes and regulations governing public funds deposits, including pledge and perfection of collateral. Accounts holding public funds are labeled as such and trigger collateralization.

Collateral needs are met based on the prior day close of business. However, same-day collateral requests may be accommodated upon request.

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

Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relations to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Deposits and withdrawals are made on the basis of $1 and not fair value. Accordingly, the City’s measurement of fair value of its investment with LAIF is based on uncategorized inputs, not defined as a level 1, level 2, or level 3 input. LAIF is not registered with the Securities and Exchange Commission and is not rated.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
52 147 CLICK HERE to Return to Agenda
Investment in California Asset Management Program
The City is a voluntary participant in the California Asset Management Program (CAMP) that is regulated by the California Government Code Section 53601 (p) and managed by a Board of Trustees comprised of finance directors and treasurers of California public agencies that are members of the Joint Powers Authority. The City’s investment in this pool is reported in the accompanying financial statements of net position and prepared using the accrual basis of accounting. Investments are reported at net asset value on the basis of $1 and not fair value, accordingly, CAMP is measured on uncategorized inputs similar to LAIF. The balance available for withdrawal is based on the accounting records maintained by CAMP. CAMP is not registered with the Securities and Exchange Commission.

Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset.

Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investments categorized as Level 2 are valued using the market approach and quoted market prices.

The City has the following recurring fair value measurements as of June 30, 2025:

Investment Type Total Level 1 Level 2
Investments
U.S. Treasury $ 63,638,290 $ 63,638,290 $ -
Federal Agency Securities 64,693,952 - 64,693,952
Corporate Notes 2,505,100 - 2,505,100
Certificates of Deposit 36,920,593 - 36,920,593
Total leveled investments 167,757,935 63,638,290 104,119,645 Investments with uncategorized inputs
Money Market Mutual Funds 1,943,691
Local Agency Investment Fund 42,065,822
CAMP 64,742,745
Riverside County Pool 19,391,133
Section 115 Trust
Equity Mutual Funds 6,172,304
Held by Fiscal Agent
Money Market Mutual Funds 23,250
Total investments $ 302,096,880

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
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In September 1994, the former redevelopment agency sold certain real property to LINC Housing for $2,112,847.

The property was used to construct single-family homes and rental units to increase the City's supply of low- and moderate-income housing. The note bears interest at 6 percent per annum and is due in full on June 15, 2029. On February 1, 2012, this receivable was transferred to the Housing Authority, which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2025, the outstanding principal balance is $2,035,388 and the outstanding interest is $3,620,776.

In February 2011, the former redevelopment agency entered into Disposition and Development Agreement with Coral Mountain Partners L.P. (“Coral Mountain”) to fund up to $29,000,000 for the construction of a low- and moderate-income apartment complex with an estimated completion date of the apartment complex of March 2014. The former redevelopment agency’s $29,000,000 loan is evidenced by a Promissory Note executed by Coral Mountain (“Note”). Interest on the outstanding note amount will bear simple interest of 1 percent. Principal and interest will be repaid on or before May 1st of each year from annual residual receipts as defined in the Note once the project is completed and may be repaid early if the property is refinanced, or if the property is transferred to another entity. On February 1, 2012, this receivable was transferred to the Housing Authority which took over the housing function of the former redevelopment agency upon dissolution. As of June 30, 2025, the outstanding principal balance is $20,206,071 and the outstanding interest balance is $2,387,329.

In connection with the Talus La Quinta development project (formerly known as the SilverRock Resort), the City entered into agreements with the project developer to support the continued advancement and protection of the project site. In August 2024, the developer filed for Chapter 11 bankruptcy protection. Subsequent to the bankruptcy filing, the City Council approved court-authorized debtor-in-possession (DIP) financing in an amount not to exceed $11,000,000 to fund site remediation, project security, and costs associated with the bankruptcy proceedings and transition to new project ownership. The DIP financing is evidenced by formal agreements approved by the Bankruptcy Court and is secured by a super-priority lien on the debtor’s assets. As of June 30, 2025, the City advanced $5,865,124 under the DIP financing arrangements. The advances bear interest at a rate tied to the Local Agency Investment Fund (LAIF) and are expected to be repaid upon specified events, including the sale, transfer, or refinancing of project assets, or in accordance with the approved reorganization plan. The amounts advanced by the City related to the Talus La Quinta project are reported as notes receivable or advances and are evaluated for collectability in accordance with applicable accounting standards.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 3 - NOTES RECEIVABLE
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Capital asset activity for governmental activities for the year ended June 30, 2025, is as follows:

Governmental activities:

Capital assets, not being depreciated/amortized
Land $ 87,280,570 $ - $ - $ - $ 87,280,570
Right of way 286,074,348 - - - 286,074,348
Construction-in-progress 26,285,937 13,546,683 - (3,124,987) 36,707,633 Total capital assets, not being depreciated/amortized 399,640,855 13,546,683 - (3,124,987) 410,062,551 Capital assets, being depreciated
Buildings and improvements 82,645,300 565,681 (109,569) 466,622 83,568,034 Equipment and furniture 4,110,624 828,726 (65,359) - 4,873,991 Vehicles 2,379,126 239,230 (57,247) - 2,561,109
Infrastructure 271,389,835 34,900 - 2,658,365 274,083,100 Right to use lease and subscription assets
Building 65,776 - - - 65,776
Equipment 49,487 - - - 49,487
Vehicles 21,893 - (21,893) - -
Software as a service 1,018,278 1,236,138 (289,178) - 1,965,238 Total right to use lease and subscription assets 1,155,434 1,236,138 (311,071) - 2,080,501 Total capital assets, being depreciated 361,680,319 2,904,675 (543,246) 3,124,987 367,166,735 Less accumulated depreciation
Buildings and improvements 47,483,081 2,569,200 (8,453) - 50,043,828 Equipment and furniture 2,611,209 519,466 (65,359) - 3,065,316 Vehicles 1,356,916 366,169 (57,247) - 1,665,838
Infrastructure 159,544,947 6,978,397 - - 166,523,344
Total accumulated depreciation 210,996,153 10,433,232 (131,059) - 221,298,326 Less right to use lease and subscription assets accumulated amortization Building 21,925 32,889 - - 54,814
Equipment 7,104 9,898 - - 17,002
Vehicles 17,121 4,772 (21,893) - -
Software as a service 707,048 400,061 (289,178) - 817,931 Total accumulated amortization 753,198 447,620 (311,071) - 889,747 Total accumulated depreciation and amortization 211,749,351 10,880,852 (442,130) - 222,188,073 Total capital assets, being depreciated/amortized, net 149,930,968 (7,976,177) (101,116) 3,124,987 144,978,662 Total governmental activities capital assets $ 549,571,823 $ 5,570,506 $ (101,116) $ - $ 555,041,213 Balance Balance
June 30, 2024 Additions Deletions Transfers June 30, 2025

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 4 - CAPITAL ASSETS
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Depreciation and amortization expense was charged to the following functions in the Statement of Activities:

General government $ 418,689
Public safety 233,646
Community services 1,227,439
Public works 7,190,496
Community development 24,630
Internal service funds * 1,785,952
Total depreciation/amortization expense $ 10,880,852
Capital asset activity for business- type activities for the year ended June 30, 2025, is as follows:

Balance Balance
June 30, 2024 Additions Deletions June 30, 2025
Business-type activities:

Capital assets, not being depreciated
Land $ 39,712,955 $ - $ - $ 39,712,955
Construction-in-progress - - - -
Total capital assets, not being depreciated/amortized 39,712,955 - - 39,712,955 Capital assets, being depreciated
Buildings and improvements 6,636,465 - - 6,636,465
Equipment and furniture 1,670,293 65,477 (48,666) 1,687,104 Vehicles 946,816 - 946,816
Software 20,255 - - 20,255
Total capital assets, being depreciated 9,273,829 65,477 (48,666) 9,290,640 Right to use lease assets, being amortized
Equipment 483,074 - (330,811) 152,263
Total depreciable assets 9,756,903 65,477 (379,477) 9,442,903 Less accumulated depreciation
Buildings and improvements 4,366,914 214,546 - 4,581,460 Equipment and furniture 1,653,826 33,415 (48,666) 1,638,575 Vehicles 79,473 191,587 - 271,060
Software 20,255 - - 20,255
Total accumulated depreciation 6,120,468 439,548 (48,666) 6,511,350 Accumulated amortization, equipment 361,977 70,795 (330,811) 101,961 Total accumulated depreciation and amortization 6,482,445 510,343 (379,477) 6,613,311 Total capital assets, being depreciated/amortized, net 3,274,458 (444,866) - 2,829,592 Total business-type activities capital assets $ 42,987,413 $ (444,866) $ - $ 42,542,547 Depreciation and amortization expense was charged to following functions in the Statement of Activities:

Golf Course $ 510,343

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 4 - CAPITAL ASSETS (CONTINUED)
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The following is a summary of changes in governmental long-term liabilities of the City for the fiscal year ended June 30, 2025:

Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year Governmental activities
Compensated absences payable* $ 1,185,597 $ 455,691 $ - $ 1,641,288 $ 746,511 Leases 91,795 - 47,668 44,127 20,986
Subscription IT liabilities 282,309 1,074,467 299,955 1,056,821 317,070 Total governmental activities $ 1,559,701 $ 1,530,158 $ 347,623 $ 2,742,236 $ 1,084,567 *Compensated absences shown as a net change.

Leases
The City has entered into multiple lease agreements for buildings, vehicles, and equipment. The City is required to make principal and interest payments through 2029. The lease agreements have interest rates between 2.46% to 3.74% based on the City's estimated incremental borrowing rate at the inception of the lease. As of June 30, 2025, the net right to use asset balance is $43,447 and the lease liability balance is $44,127. The current year amortization and interest expense associated with the lease activities was $47,559 and $2,347.

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

Year
Ending
June 30, Principal Interest
2027 $ 20,986 $ 1,012
2028 10,060 608
2029 10,418 247
2030 2,663 3
Totals $ 44,127 $ 1,870
Subscription IT Liabilities
The City has entered into several Subscription-Based Information Technology Arrangements (SBITAs) for virtual permitting software, employee hiring subscription, website design & implementation software, HR and finance software, and Microsoft office software. The City is required to make principal and interest payments through June 2031. The subscription liability was valued using discount rates between 3.87% and 4.14% based on the City incremental borrowing rate at the inception of the subscriptions. As of June 30, 2025, the net right to use asset balance is $1,147,307 and the subscription liability balance is $1,056,821. The current year amortization and interest expense associated with the lease activities was $400,061 and $10,759.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 5 - CHANGES IN LONG-TERM LIABILITIES
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Principal and interest payments on the SBITAs are as follows:

Year
Ending
June 30, Principal Interest
2026 $ 317,070 $ 36,582
2027 338,967 25,555
2028 265,823 13,737
2029 86,732 4,167
2030 44,244 1,655
Thereafter 3,985 115
Totals $ 1,056,821 $ 81,811
The following is a summary of changes in business- type activities long-term liabilities of the City for the fiscal year ended June 30, 2025:

Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year Business-Type Activities
Leases $ 123,859 $ - $ 72,562 $ 51,297 $ 32,028
The City Golf Course fund has entered into multiple lease agreements for equipment. The City is required to make principal and interest payments through 2027. The lease agreements have interest rates between 2.46% to 3.91% based on the City's incremental borrowing rate at the inception of the lease. As of June 30, 2025, the net right to use asset balance is $50,302 and the lease liability balance is $51,297. The current year amortization and interest expense associated with the lease activities was $70,795 and $2,821.

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

Year
Ending
June 30, Principal Interest
2026 $ 32,028 $ 1,417
2027 19,269 241
Totals $ 51,297 $ 1,658

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 5 - CHANGES IN LONG-TERM LIABILITIES (CONTINUED)
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The City has accrued receivables for three land leases. The remaining receivable for these leases was $2,170,323 for the year ended June 30, 2025. Deferred inflows related to these leases were $2,021,426 as of June 30, 2025. Interest revenue recognized on these leases was $55,425 for the year ended June 30, 2025.

Principal receipts of $105,696 were recognized during the fiscal year. The interest rate on the leases ranges from

3.06 to 3.50 percent. Final receipt is expected in fiscal year 2060.

Year
Ending
June 30, Principal Interest
2026 $ 113,401 $ 66,527
2027 121,478 63,848
2028 129,866 61,020
2029 138,809 57,804
2030 142,679 54,413
2031-2035 210,506 242,206
2036-2040 279,923 201,252
2041-2045 279,174 150,810
2046-2050 173,840 118,141
2051-2055 257,647 80,840
2056-2060 323,000 27,192
Totals $ 2,170,323 $ 1,124,053
NOTE 7 - INTERFUND RECEIVABLES AND PAYABLES
The composition of current interfund receivable and payable balances is as follows:

Due to Other Funds Due to Other Funds Due to Other Funds Due from Other
Funds Housing Authority Capital Improvement Non-Major Governmental Total General Fund $ 2,132,708 $ 2,271,106 $ 780,739 $ 5,184,553 NOTE 8 - INTERFUND TRANSFERS
Interfund balances reflect short term borrowings for deficit cash balances at June 30, 2025.

Transfers Out
General Non-major
Transfers In Fund Governmental Total
General Fund $ - $ 4,993,504 $ 4,993,504
Capital Improvements 4,182,099 2,625,101 6,807,200
Non-Major Funds 3,052,000 - 3,052,000
Golf Course Fund 1,300,000 - 1,300,000
Total $ 8,534,099 $ 7,618,605 $ 16,152,704

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 6 - LEASES - LESSOR ACTIVITIES
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a. $4,182,099 was transferred from the General Fund to the Capital Improvement Fund to fund various capital projects.
b. $2,625,101 was transferred to the Capital Improvement Fund from various non-major funds to support various capital project operations and expenses.
c. $3,052,000 was transferred from the General Fund to various non-major funds to support various administrative operations and expenses within the City. d. $1,300,000 was transferred from the General Fund to the Golf Course Fund to subsidize operations. e. $4,993,504 was transferred from the Disaster Recovery Fund to the General Fund from ARPA funding to cover general fund operations- police services.

NOTE 9 - DEFINED BENEFIT PENSION PLAN
Miscellaneous Plan
Plan Description
All qualified employees are eligible to participate in the City’s Miscellaneous Employee Pension Plan, a costsharing multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under these plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provision, assumption and membership information. Copies of the report can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment.

Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: The Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. The Plan’s provisions and benefits in effect at June 30, 2025 are summarized as follows:

Tier I Tier II PEPRA
Before On or After On or After
Hire date November 1, 2012 November 1, 2012 January 1, 2013 Benefit formula 2.5% @55 2% @60 2% @62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 and up 50 and up 52 and up
Monthly benefits, as a % of eligible compensation 2% to 2.5% 2% to 2.5% 1% to 2% Required employees contributions rates 8.00% 7.00% 7.75% Required employer contributions rates 14.130% 10.150% 7.870%

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 8 - INTERFUND TRANSFERS (CONTINUED)
60 155 CLICK HERE to Return to Agenda
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contributions to the pension plan were $4,931,801 for the year ended June 30, 2025.

Pension Liabilities, Pension Expense and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
As of June 30, 2025, the City reported a liability of $608,374 for its proportionate share of the collective net pension liability. The net pension liability was measured as of June 30, 2024, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023. The City’s proportion of the collective net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportion of the collective net pension liability as of June 30, 2024 and 2025 is as follows:

Proportion - June 30, 2024 0.0216 %
Proportion - June 30, 2025 0.0050 %
Change - Increase (Decrease) -0.0166 %
For the year ended June 30, 2025, the City recognized pension expense of $1,019,989.

At June 30, 2025, the City reported deferred outflows and deferred inflows of resources related to pensions as follows:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the measurement date $ 4,931,801 $ - Changes in assumptions 15,636 -
Differences between expected and actual experience 52,600 2,052 Net difference between projected and actual earnings on pension plan investments 35,023 - Change in employer's proportion - 4,479,747
Difference between the city's contribution and proportionate share of contributions 5,337,063 610,586 Total $ 10,372,123 $ 5,092,385
The $4,931,801 reported as deferred outflows of resources resulting from contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2026.

Other amounts reported as deferred outflows or deferred inflows of resources related to pensions will be recognized as pension expense as follows:

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 9 - DEFINED BENEFIT PENSION PLAN (CONTINUED)
61 156 CLICK HERE to Return to Agenda
Deferred
Outflows/(Inflows)
Year ended June 30, of Resources
2026 $ 153,717
2027 393,587
2028 (187,365)
2029 (12,002)
Total $ 347,937
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2024 ( the measurement date), the total pension liability was determined by rolling forward the June 30, 2023 total pension liability. The total pension liability in the June 30, 2023 actuarial valuation was determined using the following actuarial methods and assumptions:

Miscellaneous
Valuation Date June 30, 2023
Measurement Date June 30, 2024
Actuarial Cost Method Entry - Age Normal Cost Method
Discount Rate 6.90%
Inflation 2.30%
Projected Salary Increase Varies by Entry Age and Service Mortality Rate Table Derived using CalPERS' Membership Data for all Fund Post - retirement benefit increase Contract COLA up to 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
Discount Rate
The discount rate used to measure the total pension liability was 6.90 percent. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the City’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 9 - DEFINED BENEFIT PENSION PLAN (CONTINUED)
62 157 CLICK HERE to Return to Agenda
These geometric rates of return are summarized in the following table:

Strategic
Asset Class Allocation Real Return
Global equity-cap-weighted 30.00 % 4.54 %
Global equity-non-cap-weighted 12.00 % 3.84 %
Private equity 13.00 % 7.28 %
Treasury 5.00 % 0.27 %
Mortgage-backed securities 5.00 % 0.50 %
Investment grade corporates 10.00 % 1.56 %
High yield 5.00 % 2.27 %
Emerging market debt 5.00 % 2.48 %
Private debt 5.00 % 3.57 %
Real assets 15.00 % 3.21 %
Leverage (5.00) % (0.59) %
Total 100 %
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net position liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percent point lower or 1 percent higher than the current rate:

Discount Current Discount
Rate 1% Discount Rate Rate +1%
(5.90%) (6.90%) (7.90%)
Net Pension Liability/(Asset) $ 9,569,984 $ 608,374 $ (6,768,350) Pension Plan Fiduciary Net Position
Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 10 - DEFINED CONTRIBUTION PLAN
The Supplemental Pension Savings Plan is a defined contribution pension plan established by the City to provide retirement excess benefits to general employees of the City. At June 30, 2025, there was one plan member. There are no required contributions by plan members. During the 2024-2025 fiscal year the City made no contributions to fund the Supplemental Pension Savings Plan.

NOTE 11 - OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB)
Plan Description
The City’s Retiree Health Plan is a agent, multiple-employer defined benefit healthcare plan. The City contributes on behalf of all eligible retirees’ $157/month for the calendar year 2024 and $158/month for calendar year 2025, increased in all future years according to the rate of medical inflation. These benefits are provided per contract between the City and the employee associations. A separate financial report is not available for the plan.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 9 - DEFINED BENEFIT PENSION PLAN (CONTINUED)
63 158 CLICK HERE to Return to Agenda
The City participates in the California Employers’ Retiree Benefit Trust (CERBT) for the purpose of accumulating funding for OPEB obligations. The CERBT is a Section 115 Trust and is an agent multiple employer plan for those electing to prefund OPEB obligations.

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

Employees Covered by Benefit Terms
At June 30, 2024, the most recent valuation date, the following current and former employees were covered by the benefit terms of the plan:

Active employees 98
Inactive employees or beneficiaries currently receiving benefits 14 Total 112
Contributions
The City makes contributions to the plan based on an actuarially determined rate. Employees are not required to contribute to the plan. For the year ended June 30, 2025, the City’s cash contributions to the plan including the implied subsidy were $50,868.

Net OPEB Liability/( Asset)
Actuarial Assumptions – The net OPEB liability/( asset) in the June 30, 2024, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions
Discount Rate 6.10%
Inflation 2.30%
Investment Rate of Return 6.10%
Mortality (1)
Healthcare Trend Rate 5.10% for fiscal year 2025,
gradually decreasing to an
ultimate rate of 3.94% in fiscal
year 2075.
(1) Derived using CalPERS Membership Date for all Funds Mortality rates were based on the CalPERS 2021 Mortality pre-retirement and post-retirement.

Changes of Assumptions
Healthcare trend rates were decreased from a rate of 6.5% decreasing gradually to an ultimate rate of 3.73% to

5.10% decreasing gradually to an ultimate rate of 3.94% for the valuation as of June 30, 2024.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 11 - OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB) (CONTINUED) 64 159 CLICK HERE to Return to Agenda
Discount Rate
The discount rate used to measure the total OPEB liability was 6.10 percent for the Plan. The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates.

Changes in Net OPEB Asset:

The changes in the net OPEB liability/( asset) for the Plan as of June 30, 2025 are as follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2024 $ 1,522,159 $ 1,856,315 $ (334,156) Changes recognized for the
measurement period:

Service cost 88,030 - 88,030
Interest on total OPEB liability 87,019 - 87,019
Changes of assumptions (42,148) - (42,148)
Contributions-employer - 56,838 (56,838)
Net investment income - 151,022 (151,022)
Benefit payments, including refunds of
employee contributions (56,838) (56,838) -
Administrative expense - (931) 931
Net changes during 2024-25 (179,664) 150,091 (329,755)
Balance at June 30, 2025 $ 1,342,495 $ 2,006,406 $ (663,911) Sensitivity of the Net OPEB Asset to Changes in the Discount Rate The following presents the net OPEB asset of the City, as well as what the City’s net OPEB asset would be if it were calculated using a discount rate that is 1-percentage- point lower (5.10%) or 1-percentage- point higher (7.10%) than the current discount rate:

Discount Current Discount
Rate -1% Discount Rate Rate +1%
(5.10%) (6.10%) (7.10%)
Net OPEB liability/(asset) $ (494,266) $ (663,911) $ (806,576) 1% Decrease Current Trend Rate 1% Increase
(4.10% decreasing (5.10% decreasing (6.5% decreasing
to 2.94%) to 3.94%) to 4.94%)
Net OPEB liability/(asset) $ (837,779) $ (663,911) $ 447,899

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 11 - OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB) (CONTINUED) 65 160 CLICK HERE to Return to Agenda
For the year ended June 30, 2025, the City recognized OPEB expense of $27,289. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Contributions subsequent to the measurement date $ 50,868 $ - Changes of assumptions 40,483 55,800
Differences between expected and actual experience 68,228 669,428 Net difference between projected and actual earnings on OPEB plan investments 81,448 - Total $ 241,027 $ 725,228
The $50,868 reported as deferred outflows of resources related to OPEB resulting from City contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability for the fiscal year ending June 30, 2026. Other amounts reported as deferred outflows or deferred inflows of resources related to OPEB will be recognized in as OPEB expense as follows:

Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2025 $ (48,538)
2026 (4)
2027 (76,129)
2028 (82,987)
2029 (76,502)
Thereafter (250,909)
Total $ (535,069)
NOTE 12 - SECTION 115 TRUST
In the fiscal year 2019, the City Council approved the creation of a Section 115 Trust Agreement with U.S Bank National Association, and Public Agency Retirement Services (PARS), Trust Administrator. The Section 115 Trust was established as a means to set aside monies to fund the City’s pension and OPEB obligations. Contributions to the Section 115 Trust are irrevocable, the assets are dedicated to providing benefits to plan members, and the assets are protected from creditors of the City. The purpose of the creation of the section 115 Trust was to address the City’s pension obligations by accumulating assets to reduce the net pension liability. However, in accordance with generally accepted accounting principles, the assets in the Section 115 Trust are not considered to have present service capacity as plan assets and are therefore considered restricted assets of the City rather than pension plan assets. Accordingly, the Section 115 Trust’s assets are recorded as restricted for pension benefits in the City’s General Fund rather than assets of the pension plan during the measurement of the net pension liability. The assets held in trust will be considered pension plan assets at the time they are transferred out of the Trust into the pension plan.

The balance in the Trust for the fiscal year ended June 30, 2025 was $6,172,305. The City currently funds its OPEB obligations through the CERBT program, and although the Section 115 Trust is able to accept OPEB funds, the City has no immediate plans to fund OPEB obligations through the Section 115 Trust.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 11 - OTHER POST EMPLOYMENT BENEFIT PLAN (OPEB) (CONTINUED) 66 161 CLICK HERE to Return to Agenda
Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of La Quinta is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 126 California public entities and is organized under a joint powers’ agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

Self-Insurance Programs of the CJPIA
Each member pays an annual contribution at the beginning of the coverage period. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

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

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

Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/ Workers’ Compensation
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2024-25 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million.

Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

Purchased Insurance
Pollution Legal Liability Insurance – The City of La Quinta participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City of La Quinta. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - RISK MANAGEMENT, CALIFORNIA
67 162 CLICK HERE to Return to Agenda
Property Insurance – The City of La Quinta participates in the all-risk property protection program of the Authority.

This insurance protection is underwritten by several insurance companies. City of La Quinta property is currently insured according to a schedule of covered property submitted by the City of La Quinta to the Authority. City of La Quinta property currently has all-risk property insurance protection in the amount of $90,687,543. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

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

Earthquake and Flood Insurance – The City of La Quinta purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority. City of La Quinta property currently has earthquake protection in the amount of $68,556,792. There is a deductible of 5% per unit of value with a minimum deductible of $100,000.

Crime Insurance – The City of La Quinta purchases crime insurance coverage in the amount of $1,000,000 with a $5,000 deductible. The fidelity coverage is provided through the Authority.

Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2024-2025.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - RISK MANAGEMENT (CONTINUED)
68 163 CLICK HERE to Return to Agenda
Fund Balance Classifications
At June 30, 2025, the governmental funds report the following fund balance classifications:

General Housing Authority
Capital
Improvement
Total Nonmajor
Funds
Total Governmental
Funds
Nonspendable
Notes and loans receivable $ 5,865,124 $ - $ - $ - $ 5,865,124 Land held for resale 5,403,652 - - - 5,403,652
Prepaid costs 36,870 - - 3,750 40,620
Advances to Successor Agency* 14,375,798 - - - 14,375,798 Total nonspendable 25,681,444 - - 3,750 25,685,194
Restricted
General government - - - 841,751 841,751
Public safety - - - 989,756 989,756
Community services - - - 16,774,731 16,774,731
Planning and development - 24,528,484 - 4,658,704 29,187,188 Public works - - - 8,891,020 8,891,020
Capital projects - - - 11,747,272 11,747,272
Section 115 Trust 6,172,305 - - - 6,172,305
Total restricted 6,172,305 24,528,484 - 43,903,234 74,604,023 Committed
Natural Disaster Reserve 15,000,000 - - - 15,000,000
Economic Downturn Reserve 13,000,000 - - - 13,000,000
Cash Flow Reserve 5,000,000 - - - 5,000,000
Capital Replacement Reserve 12,000,000 - - - 12,000,000 Total committed 45,000,000 - - - 45,000,000
Assigned
Public safety 19,391,133 - - - 19,391,133
Sales Tax Reserve 29,623,592 - - - 29,623,592
Capital projects 31,778,242 - - - 31,778,242
Carryovers 850,000 850,000
Total assigned 81,642,967 - - - 81,642,967
Unassigned 84,454,583 - (6,859,124) (1,875,244) 75,720,215 Total fund balances (deficits) $ 242,951,299 $ 24,528,484 $ (6,859,124) $ 42,031,740 $ 302,652,399 *This long-term receivable is included within the Due from Other Governments line item on the balance sheet.

Fund Balance Commitments
In the governmental fund financial statements, committed reserves include:

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - FUND BALANCE
69 164 CLICK HERE to Return to Agenda
Natural Disaster Emergency Reserves: These funds may be utilized for the preparation, recovery, and restoration of services before, during and/or after a natural disaster (such as flood, earthquake, etc.) as defined by City Code

2.20.020.

The target of $15,000,000 was determined by conducting a risk analysis of all City assets, insurance levels, and potential federal/state contributions towards disaster recovery efforts. For the year ended June 30, 2025, the City has committed $15,000,000 to this category.

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

The target of $13,000,000, was based on a long-term analysis of the revenue and expenditure flows (which included the financial impacts of the Great Recession, the loss of Redevelopment Agencies, and the COVID-19 pandemic) as well as the application of the Consumer Price Index (CPI) increases to the original base target. For the year ended June 30, 2025, the City has committed $13,000,000 to this category.

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

The target for the Cash Flow Reserves is 10% of each year’s revenue budget, or a minimum of $5,000,000. For the year ended June 30, 2025, the City has committed $5,000,000 to this category.

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

The target of $12,000,000 is based on annual depreciation of assets and may be adjusted by the Consumer Price Index (CPI). For the year ended June 30, 2025, the City has committed $12,000,000 to this category.

Assigned Fund Balance
The City has the following assigned fund balance shown on the balance sheet:

Assigned to public safety represents property tax accumulated and withheld by the County of Riverside to be used for fire protection, disaster preparedness, fire prevention, rescue, hazardous materials mitigation, technical rescue response, medical emergency services, and public service assists. The assigned fund balance related to this item as of June 30, 2025 is $19,391,133.

Assigned to capital projects is comprised of carryover balances for capital projects. The capital project carryover balances as of June 30, 2025 are $31,778,242. Accumulated resources related to the City’s sales tax Measure G is $29,623,592 as of June 30, 2025.

Deficit Fund Balance
At June 30, 2025, the following funds had deficit fund balances:

Nonmajor Special Revenue Funds
Federal Assistance (21,157)
Quimby (735,460)
Nonmajor Capital Projects Fund
Library Development (1,119,421)

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - FUND BALANCE (CONTINUED)
70 165 CLICK HERE to Return to Agenda
The City entered into an agreement with Landmark Golf Management LLC (operator) to manage the golf operations at the city-owned SilverRock Golf Course. The Agreement entered into on April 6, 2004, sets forth a five-year term commencing upon the completion of the golf course. On January 14, 2005, the golf course was deemed to be complete, and management was turned over to the operator. The contract has been amended and extended numerous times with the current contract expiring June 30, 2025. The contract provides that the operator will manage the day-to-day operations, hire employees, provide golf pro shop and food services, manage all marketing and promotional activities, prepare the annual budget report for Council consideration, and manage accounting and payroll functions. In addition to the annual payment for management services, the City has advanced the operator $250,000 to pay for golf course expenses. Twice a month the operator submits a request for reimbursement to the City to replenish the City’s advance. In addition, the agreement sets forth the establishment of a capital reserve fund of 2 percent of green fees. For the fiscal year ending June 30, 2025, the Golf Course had a loss before transfers of $2,620,084.

NOTE 16 - CONSTRUCTION COMMITMENTS
Various construction projects were in progress at June 30, 2025. Projects costs are paid out of the capital improvements fund. The following material construction commitments, for which funds have been encumbered, existed at June 30, 2025, with an estimated cost to complete.

Expenditures
Contract to date as of Remaining
Project Project Number Amount June 30, 2025 Commitments Capital Improvement Fund
Dune Palms Bridge Improvement 111205 $ 29,756,245 $ (29,354,322) $ 401,923 Madison Street Median Landscape Conversion 151604 1,300,000 (635,863) 664,137 La Quinta Landscape renovation Improvement 201603 9,963,148 (7,894,086) 2,069,062 Corporate Yard Admin Offices & Crew 201805 1,591,013 (531,076) 1,059,937 Village Art Plaza Promenade & Cultural Campus 201901 4,810,000 (1,227,979) 3,582,021 Avenue 50 Bridge Spanning The Evacuation Channel 201902 16,349,000 (275,328) 16,073,672 Hwy 111 Corridor Area Plan Implementation 201905 12,284,000 (1,298,756) 10,985,244 Avenue 48 Art and Music Line Project 202008 2,400,000 (288,205) 2,111,795 Dune Palms Rd Pavement Rehab-Fred 202101 1,221,100 (953,534) 267,566 Fritz Burns Park Improvements 202102 11,350,000 (1,426,971) 9,923,029 City Hall Capacity Improvements 202202 800,000 (75) 799,925 Avenue 50 Widening Improvements 202205 1,118,509 (45,804) 1,072,705 Phase II Camera System 202212 1,651,756 (3,430) 1,648,326 Ave 58 Pavement Rehabilitation 202301 1,380,000 (67,766) 1,312,234 Washington Street Connector 202309 1,200,000 (77,413) 1,122,587 SilverRock Dust Control Improvements 202310 1,000,000 - 1,000,000 Citywide Dog Park Improvements 202407 1,500,000 (1,780) 1,498,220 Welcome Center Improvements 202409 750,000 (1,365) 748,635 NOTE 17 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (“the Bill”) that provides for the dissolution of all redevelopment agencies in the State of California. This action impacted the reporting entity of the City of La Quinta that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 15 - GOLF COURSE MANAGEMENT AGREEMENT
71 166 CLICK HERE to Return to Agenda
The Bill provides that upon dissolution of a redevelopment agency, either the city or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 3, 2012, the City Council elected to become the Successor Agency for the Former Redevelopment Agency (‘Former Agency”) in accordance with the Bill as part of City resolution number 2012-002.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the Former Agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

In accordance with the timeline set forth in the Bill (as modified by the California Supreme Court on December 29, 2011) all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012.

The Successor Agency to the Former Agency is reported as a fiduciary fund (private purpose trust fund).

Cash and Investments
Cash and investments reported in the accompanying financial statements consisted of the following:

Cash and investments pooled with City $ 15,777,560
Cash and investments with fiscal agent 23,252
Total cash and investments $ 15,800,812
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, 2025, 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:

Balance Balance
June 30, 2024 Additions Deletions June 30, 2025
Deferred charge on refunding $ 13,516,518 $ - $ 1,124,994 $ 12,391,524

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
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Long-Term Debt
A description of long-term debt outstanding of the Successor Agency as of June 30, 2025, follows:

Amount
Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year Tax allocation bonds $ 147,865,000 $ - $ 13,355,000 $ 134,510,000 $ 13,485,000 City Loans 21,404,721 70,843 3,505,817 17,969,747 3,575,934 Unamortized premiums/discounts (164,896) - (10,638) (154,258) - Total $ 169,104,825 $ 70,843 $ 16,850,179 $ 152,325,489 $ 17,060,934 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 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, 2025, is $23,850,00 with an unamortized discount of $154,258.

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.

Year Ending June 30, Principal Interest Total
2026 $ 1,565,000 $ 937,680 $ 2,502,680
2027 1,620,000 882,846 2,502,846
2028 1,675,000 824,065 2,499,065
2029 1,730,000 761,188 2,491,188
2030 1,800,000 692,901 2,492,901
2031-2035 10,585,000 2,149,597 12,734,597
2036-2040 4,605,000 385,246 4,990,246
Totals $ 23,580,000 $ 6,633,523 $ 30,213,523

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
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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, 2025 were $110,930,000. The principal and interest on the bonds are payable solely from the pledged tax revenues allocated to the Successor Agency from the project areas.

Future debt service requirements on these bonds are as follows:

Year Ending June 30, Principal Interest Total
2026 $ 11,920,000 $ 2,227,651 $ 14,147,651
2027 12,060,000 2,072,532 14,132,532
2028 12,240,000 1,881,273 14,121,273
2029 12,450,000 1,652,389 14,102,389
2030 12,690,000 1,388,145 14,078,145
2031-2035 49,570,000 2,582,696 52,152,696
Totals $ 110,930,000 $ 11,804,686 $ 122,734,686
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, 2025, principal and capitalized interest due to the City of La Quinta was $17,969,747 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:

Year Ending June 30, Principal Interest Total
2026 $ 3,575,934 $ - $ 3,575,934
2027 3,647,452 - 3,647,452
2028 3,791,244 - 3,791,244
2029 3,720,401 - 3,720,401
2030 3,234,716 - 3,234,716
Totals $ 17,969,747 $ - $ 17,969,747

CITY OF LA QUINTA, CALIFORNIA
Notes to Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY TRUST FOR ASSETS OF FORMER REDEVELOPMENT AGENCY (CONTINUED)
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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 $152,948,209 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 $20,261,137 and the debt service obligation on the bonds was $16,696,117.

Insurance
The Successor Agency of the Former Agency is covered under the insurance policy of the City of La Quinta at June 30, 2025.

NOTE 18 - SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through December 19, 2025, the date on which these financial statements were available to be issued. Subsequent to year end, on December 9, 2025, escrow closed on the sale of approximately 130 acres of the SilverRock/Talus project to Turnbridge Equities (TBE), following approval by the U.S. Bankruptcy Court in October 2025. As a result of the closing, the City’s Debtor-In-Possession (DIP) financing loan provided to the prior developer was repaid in full. A reinstated and amended development agreement and related project approvals previously authorized by the City Council now govern the project under the new ownership. The related bankruptcy proceedings remain ongoing, as an appeal filed by a creditor is pending as of the date of issuance of these financial statements. Management has concluded that no other material subsequent events have occurred since June 30, 2025, that required recognition or disclosure in these financial statements.

REQUIRED SUPPLEMENTARY INFORMATION
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BUDGETARY COMPARISON SCHEDULES
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General Fund

REVENUES
Taxes $ 74,270,000 $ 76,825,000 $ 79,662,664 $ 2,837,664 Licenses and permits 2,386,500 2,551,500 2,682,352 130,852 Intergovernmental 253,000 573,000 915,126 342,126
Charges for Services 1,028,700 1,238,700 1,413,876 175,176 Use of money and property 3,890,000 6,925,000 10,255,043 3,330,043 Fines and forfeitures 341,000 416,000 389,449 (26,551)
Miscellaneous 745,100 1,025,100 1,335,970 310,870
Total revenues 82,914,300 89,554,300 96,654,480 7,100,180

EXPENDITURES
Current:

General government
City council 346,400 346,400 320,910 25,490
City manager 1,641,100 1,735,600 1,468,243 267,357
City attorney 800,000 800,000 1,519,881 (719,881)
Human resources 745,900 858,600 733,241 125,359
City clerk 1,406,570 1,412,570 1,181,644 230,926
Finance 2,103,500 2,113,700 1,873,822 239,878
Central services 2,471,600 6,598,745 5,364,371 1,234,374 Public safety
Police 19,608,300 19,760,800 17,338,320 2,422,480
Fire 10,442,110 10,480,230 9,619,773 860,457
Community development
Community services administration 716,400 616,800 452,848 163,952 Wellness center operations 658,600 655,300 638,360 16,940 Recreation program & special events 1,956,000 2,069,500 1,549,701 519,799 Parks and recreation 4,538,300 5,706,500 5,556,091 150,409 Marketing & community relations 1,932,600 1,986,500 1,825,073 161,427 Public buildings 1,875,750 1,885,400 1,710,977 174,423
Planning and development
Design & development administration 826,800 822,150 730,539 91,611 Planning 856,900 894,700 772,682 122,018
Building 1,513,600 1,524,800 1,467,707 57,093
Code compliance/animal control 1,821,340 1,801,240 1,494,685 306,555 Public safety administration 269,890 269,440 320,433 (50,993) The Hub 1,499,875 1,509,175 1,338,457 170,718
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund
For the Year Ended June 30, 2025
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Public works
Administration 835,797 839,897 615,287 224,610
Development services 539,383 542,883 410,968 131,915
Maintenance/operations - street 1,036,550 1,081,650 678,460 403,190 Engineering services 1,234,400 1,237,500 903,515 333,985 Capital Outlay 210,000 610,000 62,305 547,695
Total expenditures 61,887,665 68,160,080 59,948,293 8,211,787 Excess (deficiency) of revenues over (under)
expenditures 21,026,635 21,394,220 36,706,187 15,311,967

OTHER FINANCING SOURCES (USES)
Transfers In - 4,993,504 4,993,504 -
Transfers Out (21,474,000) (40,288,508) (8,534,099) 31,754,409 Total other financing sources (uses) (21,474,000) (35,295,004) (3,540,595) 31,754,409 Net change in fund balance $ (447,365) $ (13,900,784) 33,165,592 $ 47,066,376 Fund balance-beginning 209,785,707
Fund balance-ending $ 242,951,299
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual General Fund
For the Year Ended June 30, 2025
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Housing Authority
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 1,429,000 $ 1,614,000 $ 2,323,822 $ 709,822 Miscellaneous 101,000 101,000 60,486 (40,514)
Total revenues 1,530,000 1,715,000 2,384,308 669,308

EXPENDITURES
Current:

Community services 250,000 350,000 301,600 48,400
Planning and development 1,765,440 2,298,618 2,277,769 20,849 Capital outlay 200,000 450,000 32,285 417,715
Total expenditures 2,215,440 3,098,618 2,611,654 486,964 Net change in fund balances $ (685,440) $ (1,383,618) (227,346) $ 1,156,272 Fund balance-beginning 24,755,830
Fund balance-ending $ 24,528,484

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Housing Authority
For the Year Ended June 30, 2025
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Schedule of Proportionate Share of the Net Pension Liability - Miscellaneous Plan 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 2025 0.0050% $ 608,374 $ 7,743,887 7.9% -%
2024 0.0216% 2,699,409 6,682,312 40.4% 76.20%
2023 0.1173% 13,550,553 6,223,072 217.7% 76.70%
2022 0.1422% 7,691,773 6,238,425 123.3% 88.30%
2021 0.1333% 14,502,311 7,066,830 205.2% 75.10%
2020 0.1313% 13,458,200 6,669,204 201.8% 75.30%
2019 0.1287% 12,403,691 6,064,875 204.5% 75.30%
2018 0.1272% 12,612,523 5,739,416 219.8% 73.30%
2017 0.1257% 10,874,098 5,569,002 195.3% 74.10%
2016 0.1260% 8,651,290 5,480,758 157.8% 78.40%
Notes to Schedule of Proportionate Share of the Net Pension Liability:

Benefit Changes : None
Changes of Assumptions : None
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.

CITY OF LA QUINTA, CALIFORNIA
Schedule of Proportionate Share of Net Pension Liability - Miscellaneous Plan As of June 30, for the Last Ten Fiscal Years
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Schedule of Plan Contributions - Miscellaneous Plan
2025 $ 1,001,100 $ 4,931,801 $ (3,930,701) $ 8,554,880 57.6% 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%
Fiscal Year Actuarially Actual Contribution Contrbution as a Ending Determined Employer Deficiency Covered % of Covered June 30, Contribution Contributions (Excess) Payroll Payroll Notes to Schedule:

Valuation Date: June 30, 2024
Methods and assumptions used to determine contribution rates:

Actuarial cost Entry age normal
Amortization method Level percentage of payroll, closed Asset valuation method Fair Value
Inflation 2.50%
Salary increases Varies by entry age and service
Payroll growth 2.75%
Investment rate of return 6.9% net of pension investment and administrative expenses, including inflation.

Retirement age The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015.

Mortality 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.

CITY OF LA QUINTA, CALIFORNIA
Schedule of Plan Contributions - Miscellaneous Plan
As of June 30, For the Last Ten Fiscal Years
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Schedule of OPEB Contributions
2025 $ 21,030 $ 50,868 $ (29,838) $ 7,777,068 0.7%
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%
Fiscal Year Actuarially Actual Contribution Contrbution as a Ending Determined Employer Deficiency Covered % of Covered June 30, Contribution Contributions (Excess) Payroll Payroll Notes to Schedule:

Actuarial Cost Method Entry Age Normal
Amortization Valuation Method/Period Level percent of payroll over a closed rolling 30-year period Asset Valuation Method Fair Value
Inflation 2.30%
Payroll Growth 3.00% per annum, in aggregate
Investment Rate of Return 5.50% per annum
Healthcare cost-trend rates
Assumed to start at 6.5% and gradually decrease each year to an ultimate rate of

3.73% in
2075
Retirement Age
Based on assumptions for Public Agency Miscellaneous and Police members published in
the 2021 CalPERS Experience Study.

Mortality
Based on CalPERS Experience Study and Review of Actuarial Assumptions published in
November 2021 for Public Agency Miscellaneous and Police members. 1 Fiscal year 2018 was the first year of implementation; therefore, only eight years are shown.

CITY OF LA QUINTA, CALIFORNIA
Schedule of OPEB Contributions
As of June 30, For the Last Ten Fiscal Years1
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Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios 2025 2024 2023 2022
Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021

TOTAL OPEB LIABILITY
Service cost $ 88,030 $ 85,632 $ 85,049 $ 87,732
Interest on total pension liability 87,019 80,987 107,396 102,210 Changes of assumptions (42,148) - 26,883 -
Difference between expected and actual experience (255,727) (1,901) (623,785) (1,617) Benefit payments, including refunds of employee contributions (56,838) (58,070) (94,021) (89,947) Net change in total OPEB liability (179,664) 106,648 (498,478) 98,378 Total OPEB liability-beginning 1,522,159 1,415,511 1,913,989 1,815,611 Total OPEB liability-ending (a) 1,342,495 1,522,159 1,415,511 1,913,989

PLAN FIDUCIARY NET POSITION
Contributions-employer 56,838 58,070 94,021 89,947
Net investment income 151,022 63,830 (257,883) 336,983
Benefit payments, including refunds of employee contributions (56,838) (58,070) (94,021) (89,947) Administrative expense (931) (514) (518) (624)
Net change in fiduciary net position 150,091 63,316 (258,401) 336,359 Plan fiduciary net position-beginning 1,856,315 1,792,999 2,051,400 1,715,041 Plan fiduciary net position-ending (b) 2,006,406 1,856,315 1,792,999 2,051,400 Net OPEB liability/(asset) (a) - (b) $ (663,911) $ (334,156) $ (377,488) $ (137,411) Plan fiduciary net position as a percentage of the total OPEB liability 149.5% 122.0% 126.7% 107.2%
Covered-employee payroll $ 8,532,271 $ 6,682,312 $ 6,223,072 $ 6,238,425 Plan net OPEB liability/(asset) as a percentage of coveredemployee payroll (7.8)% (5.0)% (6.1)% (2.2)% Notes to Schedule of Changes in the Net OPEB Liability and Related Ratios:

Benefit Changes : None
Changes of Assumptions : None
1 Fiscal year 2018 was the first year of GASB Statement No. 75 implementation; therefore only eight years are shown.

CITY OF LA QUINTA, CALIFORNIA
Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios As of June 30, For the Last Ten Fiscal Years1
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2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 88,219 $ 85,174 $ 93,438 $ 90,827
97,183 93,071 100,177 93,346
- - - -
44,464 (14,219) (44,229) -
103,495 - 71,533 -
(98,490) (98,584) (86,570) (91,822)
234,871 65,442 134,349 92,351
1,580,740 1,515,298 1,380,949 1,288,598
1,815,611 1,580,740 1,515,298 1,380,949
98,490 98,584 1,609,970 -
88,052 106,805 (1,680) -
(98,490) (98,584) (86,570) -
(803) (327) (406) -
87,249 106,478 1,521,314 -
1,627,792 1,521,314 - -
1,715,041 1,627,792 1,521,314 -
$ 100,570 $ (47,052) $ (6,016) $ 1,380,949

94.5% 103.0% 100.40% -%
$ 7,066,830 $ 6,669,204 $ 6,064,875 $ 5,603,428

1.4% (0.7)% (0.1)% 24.6%

CITY OF LA QUINTA, CALIFORNIA
Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios As of June 30, For the Last Ten Fiscal Years1
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Notes to Required Supplementary Information
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 Housing Grant and Transportation Uniform Mitigation Fee Special Revenue Funds.

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, 2025:

General Fund Budget Actual Variance
General government
City manager $ 1,735,600 $ 1,468,243 $ 267,357
City attorney 800,000 1,519,881 (719,881)
Planning and development
Public safety administration 269,440 320,433 (50,993)

CITY OF LA QUINTA, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2025
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SUPPLEMENTARY INFORMATION:

Combining and Individual Fund Schedules
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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:

Disaster Recovery Fund - To account for one-time federal funding passed by Congress in 2021, an act designed to deliver relief to American workers and aid in economic recovery in the wake of COVID-19 by providing Coronavirus State and Local Fiscal Recovery Funds for state and local governments.

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.

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.

CITY OF LA QUINTA, CALIFORNIA
Other Governmental Funds
For the Year Ended June 30, 2025
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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.

CITY OF LA QUINTA, CALIFORNIA
Other Governmental Funds
For the Year Ended June 30, 2025
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Combining Balance Sheet - Nonmajor Governmental Funds
Special Revenue Funds
Disaster
Recovery State Gas Tax
Library and
Museum
Federal
Assistance
ASSETS
Cash and investments $ 5,830,090 $ 3,025,972 $ 14,695,500 $ - Receivables:

Accounts - - - -
Taxes - 276,793 - -
Accrued interest 5,165 2,681 13,019 -
Prepaid costs - - - -
Due from other governments - - 1,501,279 138,249
Total assets $ 5,835,255 $ 3,305,446 $ 16,209,798 $ 138,249

LIABILITIES
Accounts payable $ - $ 15,036 $ 431,176 $ -
Accrued liabilities - 42,298 3,261 -
Unearned revenues 4,993,504 - - -
Due to other governments - - - -
Due to other funds - - - 21,157
Total liabilities 4,993,504 57,334 434,437 21,157

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - 138,249
Total deferred inflows of resources - - - 138,249

FUND BALANCES (DEFICITS)
Restricted 841,751 3,248,112 15,775,361 -
Unassigned - - - (21,157)
Total fund balances (deficits) 841,751 3,248,112 15,775,361 (21,157) Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 5,835,255 $ 3,305,446 $ 16,209,798 $ 138,249

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
91 186 CLICK HERE to Return to Agenda
Special Revenue Funds
State Law
Enforcement
Services
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer
ASSETS
Cash and investments $ 741,389 $ 566,278 $ - $ 62,919
Receivables:

Accounts - - - -
Taxes - 17,362 - -
Accrued interest 657 502 - 56
Prepaid costs - - - -
Due from other governments - - - -
Total assets $ 742,046 $ 584,142 $ - $ 62,975

LIABILITIES
Accounts payable $ - $ 87,690 $ - $ -
Accrued liabilities - 19,101 - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - 735,460 -
Total liabilities - 106,791 735,460 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -

FUND BALANCES (DEFICITS)
Restricted 742,046 477,351 - 62,975
Unassigned - - (735,460) -
Total fund balances (deficits) 742,046 477,351 (735,460) 62,975 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 742,046 $ 584,142 $ - $ 62,975

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
92 187 CLICK HERE to Return to Agenda
Special Revenue Funds
Art in Public
Places
South Coast
Air Quality AB 939 Housing Grant
ASSETS
Cash and investments $ 998,485 $ 157,421 $ 702,871 $ 7,437 Receivables:

Accounts - - - -
Taxes - - - -
Accrued interest 885 140 623 7
Prepaid costs 3,750 - - -
Due from other governments - 13,356 3,814 -
Total assets $ 1,003,120 $ 170,917 $ 707,308 $ 7,444

LIABILITIES
Accounts payable $ - $ 28,574 $ 6,515 $ -
Accrued liabilities - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - -
Total liabilities - 28,574 6,515 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -

FUND BALANCES (DEFICITS)
Restricted 999,370 142,343 700,793 7,444
Unassigned - - - -
Total fund balances (deficits) 1,003,120 142,343 700,793 7,444 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 1,003,120 $ 170,917 $ 707,308 $ 7,444

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
93 188 CLICK HERE to Return to Agenda
Special Revenue Funds
Law
Enforcement Measure A
Economic
Development AB 1379
ASSETS
Cash and investments $ 201,156 $ 4,821,707 $ 3,696,482 $ 124,790 Receivables:

Accounts - - 83,954 -
Taxes - 332,981 - -
Accrued interest 179 4,272 3,275 111
Prepaid costs - - - -
Due from other governments 11,343 - - -
Total assets $ 212,678 $ 5,158,960 $ 3,783,711 $ 124,901

LIABILITIES
Accounts payable $ 3,821 $ - $ 16,150 $ 384
Accrued liabilities - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds 24,122 - - -
Total liabilities 27,943 - 16,150 384

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - 83,954 -
Total deferred inflows of resources - - 83,954 -

FUND BALANCES (DEFICITS)
Restricted 184,735 5,158,960 3,683,607 124,517
Unassigned - - - -
Total fund balances (deficits) 184,735 5,158,960 3,683,607 124,517 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 212,678 $ 5,158,960 $ 3,783,711 $ 124,901

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
94 189 CLICK HERE to Return to Agenda
Special Revenue
Funds Capital Projects Funds
Transportation
Uniform
Mitigation Fee
Maintenance
Facilities DIF Infrastructure Civic Center
ASSETS
Cash and investments $ 38,750 $ 127,671 $ 21,267 $ 2,052,322 Receivables:

Accounts - - - -
Taxes - - - -
Accrued interest - 114 19 1,819
Prepaid costs - - - -
Due from other governments - - - -
Total assets $ 38,750 $ 127,785 $ 21,286 $ 2,054,141

LIABILITIES
Accounts payable $ 32,153 $ 626 $ - $ 2,460
Accrued liabilities - - - -
Unearned revenues - - - -
Due to other governments - - - -
Due to other funds - - - -
Total liabilities 32,153 626 - 2,460

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -

FUND BALANCES (DEFICITS)
Restricted 6,597 127,159 21,286 2,051,681
Unassigned - - - -
Total fund balances (deficits) 6,597 127,159 21,286 2,051,681 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 38,750 $ 127,785 $ 21,286 $ 2,054,141

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
95 190 CLICK HERE to Return to Agenda
Capital Project Funds
Transportation
Parks and
Recreation
Library
Development
Community
Center
ASSETS
Cash and investments $ 6,165,331 $ 1,687,887 $ - $ 904,687 Receivables:

Accounts - - - -
Taxes - - - -
Accrued interest 5,462 1,496 - 802
Prepaid costs - - - -
Due from other governments - - - -
Total assets $ 6,170,793 $ 1,689,383 $ - $ 905,489

LIABILITIES
Accounts payable $ 8,018 $ 4,212 $ 794 $ 1,912
Accrued liabilities - - - -
Unearned revenues - - - -
Due to other governments - - 1,118,627 -
Due to other funds - - - -
Total liabilities 8,018 4,212 1,119,421 1,912

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - -
Total deferred inflows of resources - - - -

FUND BALANCES (DEFICITS)
Restricted 6,162,775 1,685,171 (794) 903,577
Unassigned - - (1,118,627) -
Total fund balances (deficits) 6,162,775 1,685,171 (1,119,421) 903,577 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 6,170,793 $ 1,689,383 $ - $ 905,489

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
96 191 CLICK HERE to Return to Agenda
Capital Projects Funds
Debt Service
Funds
Street
Facility Park Facility Fire Facility
Financing
Authority
Total
Nonmajor
Funds
ASSETS
Cash and investments $ 88,703 $ 8,355 $ 699,390 $ 750 $ 47,427,610 Receivables:

Accounts - - - - 83,954
Taxes - - - - 627,136
Accrued interest 79 8 620 - 41,991
Prepaid costs - - - - 3,750
Due from other governments - - - - 1,668,041
Total assets $ 88,782 $ 8,363 $ 700,010 $ 750 $ 49,852,482

LIABILITIES
Accounts payable $ - $ - $ 738 $ 750 $ 641,009
Accrued liabilities - - - - 64,660
Unearned revenues - - - - 4,993,504
Due to other governments - - - - 1,118,627
Due to other funds - - - - 780,739
Total liabilities - - 738 750 7,598,539

DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - - - - 222,203
Total deferred inflows of resources - - - - 222,203

FUND BALANCES (DEFICITS)
Restricted 88,782 8,363 699,272 - 43,903,234
Unassigned - - - - (1,875,244)
Total fund balances (deficits) 88,782 8,363 699,272 - 42,031,740 Total liabilities, deferred inflows of
resources, and fund balances (deficits) $ 88,782 $ 8,363 $ 700,010 $ 750 $ 49,852,482

CITY OF LA QUINTA, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
97 192 CLICK HERE to Return to Agenda
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds Special Revenue Funds
Disaster
Recovery State Gas Tax
Library and
Museum
Federal
Assistance

REVENUES
Taxes $ - $ - $ - $ -
Assessments - - - -
Intergovernmental 4,993,504 2,131,763 4,062,490 -
Use of money and property 400,401 154,074 724,012 82
Developer fees - - - -
Miscellaneous - - 6,072 -
Total revenues 5,393,905 2,285,837 4,792,574 82

EXPENDITURES
General government - - - -
Public safety - - - -
Community services - - 2,216,591 -
Planning and development - - - -
Public works - 1,695,795 - 23,501
Capital outlay - 10,768 119,320 -
Interest and fiscal charges - - - -
Total expenditures - 1,706,563 2,335,911 23,501
Excess (deficiency) of revenues
over (under) expenditures 5,393,905 579,274 2,456,663 (23,419)

OTHER FINANCING SOURCES (USES)
Transfers in - 500,000 - -
Transfers out (4,993,504) (972,945) (341,286) -
Total other financing sources (uses) (4,993,504) (472,945) (341,286) - Net change in fund balances 400,401 106,329 2,115,377 (23,419) Fund balances (deficit)-beginning - 3,141,783 13,659,984 2,262 Change within financial reporting entity 441,350 - - -
Fund balances (deficit)-beginning, as restated 441,350 3,141,783 13,659,984 2,262 Fund balances (deficit)-ending $ 841,751 $ 3,248,112 $ 15,775,361 $ (21,157)

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
98 193 CLICK HERE to Return to Agenda
Special Revenue Funds
State Law
Enforcement
Services
Lighting and
Landscaping Quimby
La Quinta
Public Safety
Officer

REVENUES
Taxes $ - $ - $ - $ -
Assessments - 991,288 - -
Intergovernmental 194,664 - - -
Use of money and property 35,139 32,292 - 3,175
Developer fees - - - -
Miscellaneous - 31,441 - -
Total revenues 229,803 1,055,021 - 3,175

EXPENDITURES
General government - - - -
Public safety 93,345 - - -
Community services - - - -
Planning and development - - - -
Public works - 3,972,828 - -
Capital outlay - - - -
Interest and fiscal charges - - - -
Total expenditures 93,345 3,972,828 - -
Excess (deficiency) of revenues
over (under) expenditures 136,458 (2,917,807) - 3,175

OTHER FINANCING SOURCES (USES)
Transfers in - 2,500,000 - 2,000
Transfers out - - - -
Total other financing sources (uses) - 2,500,000 - 2,000 Net change in fund balances 136,458 (417,807) - 5,175
Fund balances (deficit)-beginning 605,588 895,158 (735,460) 57,800 Change within financial reporting entity - - - -
Fund balances (deficit)-beginning, as restated 605,588 895,158 (735,460) 57,800 Fund balances (deficit)-ending $ 742,046 $ 477,351 $-$ (735,460) $ 62,975

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
99 194 CLICK HERE to Return to Agenda
Special Revenue Funds
Art in Public
Places
South Coast Air
Quality AB 939 Housing Grant

REVENUES
Taxes $ - $ - $ 81,514 $ -
Assessments - - - -
Intergovernmental - 51,145 - 67,475
Use of money and property 51,323 7,572 36,127 237
Developer fees 101,384 - - -
Miscellaneous - - - -
Total revenues 152,707 58,717 117,641 67,712

EXPENDITURES
General government - - - -
Public safety - - - -
Community services 77,979 - - -
Planning and development - 42,562 99,798 1
Public works - - - -
Capital outlay 43,899 - - -
Interest and fiscal charges - - - -
Total expenditures 121,878 42,562 99,798 1
Excess (deficiency) of revenues
over (under) expenditures 30,829 16,155 17,843 67,711

OTHER FINANCING SOURCES (USES)
Transfers in 50,000 - - -
Transfers out (52,547) - - -
Total other financing sources (uses) (2,547) - - -
Net change in fund balances 28,282 16,155 17,843 67,711 Fund balances (deficit)-beginning 974,838 126,188 682,950 (60,267) Change within financial reporting entity - - - -
Fund balances (deficit)-beginning, as restated 974,838 126,188 682,950 (60,267) Fund balances (deficit)-ending $ 1,003,120 $ 142,343 $ 700,793 $ 7,444

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
100
195 CLICK HERE to Return to Agenda
Special Revenue Funds
Law
Enforcement Measure A
Economic
Development AB 1379

REVENUES
Taxes $ - $ 1,909,694 $ - $ -
Assessments - - - -
Intergovernmental 11,343 - - 16,994
Use of money and property 10,320 212,260 213,691 6,060
Developer fees - - - -
Miscellaneous - - - -
Total revenues 21,663 2,121,954 213,691 23,054

EXPENDITURES
General government - - - -
Public safety 19,398 - - -
Community services - - 11,353 -
Planning and development - - 4,661 1,697
Public works - - - -
Capital outlay - - - -
Interest and fiscal charges - - - -
Total expenditures 19,398 - 16,014 1,697
Excess (deficiency) of revenues
over (under) expenditures 2,265 2,121,954 197,677 21,357

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (430,043) - -
Total other financing sources (uses) - (430,043) - -
Net change in fund balances 2,265 1,691,911 197,677 21,357 Fund balances (deficit)-beginning 182,470 3,467,049 3,485,930 103,160 Change within financial reporting entity - - - -
Fund balances (deficit)-beginning, as restated 182,470 3,467,049 3,485,930 103,160 Fund balances (deficit)-ending $ 184,735 $ 5,158,960 $ 3,683,607 $ 124,517

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
101
196 CLICK HERE to Return to Agenda
Special
Revenue Funds Capital Projects Funds
Transportation
Uniform
Mitigation Fee
Maintenance
Facilities DIF Infrastructure Civic Center

REVENUES
Taxes $ - $ - $ - $ -
Assessments - - - -
Intergovernmental - - - -
Use of money and property - 15,735 1,092 103,344
Developer fees - 28,897 - 82,727
Miscellaneous - - - -
Total revenues - 44,632 1,092 186,071

EXPENDITURES
General government - - - -
Public safety - - - -
Community services - - - -
Planning and development - - - -
Public works - - - -
Capital outlay - - - -
Interest and fiscal charges - - - -
Total expenditures - - - -
Excess (deficiency) of revenues
over (under) expenditures - 44,632 1,092 186,071

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (280,000) - -
Total other financing sources (uses) - (280,000) - -
Net change in fund balances - (235,368) 1,092 186,071
Fund balances (deficit)-beginning 6,597 362,527 20,194 1,865,610 Change within financial reporting entity - - - -
Fund balances (deficit)-beginning, as restated 6,597 362,527 20,194 1,865,610 Fund balances (deficit)-ending $ 6,597 $ 127,159 $ 21,286 $ 2,051,681

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
102
197 CLICK HERE to Return to Agenda
Capital Projects Funds
Transportation
Parks and
Recreation
Library
Development
Community
Center

REVENUES
Taxes $ - $ - $ - $ -
Assessments - - - -
Intergovernmental - - - -
Use of money and property 312,600 89,096 - 56,170
Developer fees 21,135 120,043 22,629 54,493
Miscellaneous - - - -
Total revenues 333,735 209,139 22,629 110,663

EXPENDITURES
General government - - - -
Public safety - - - -
Community services - - - -
Planning and development - - - -
Public works - - - -
Capital outlay - - - -
Interest and fiscal charges - - 23,423 -
Total expenditures - - 23,423 -
Excess (deficiency) of revenues
over (under) expenditures 333,735 209,139 (794) 110,663

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (38,968) (194,665) - (314,647)
Total other financing sources (uses) (38,968) (194,665) - (314,647) Net change in fund balances 294,767 14,474 (794) (203,984) Fund balances (deficit)-beginning 5,868,008 1,670,697 (1,118,627) 1,107,561 Change within financial reporting entity - - - -
Fund balances (deficit)-beginning, as restated 5,868,008 1,670,697 (1,118,627) 1,107,561 Fund balances (deficit)-ending $ 6,162,775 $ 1,685,171 $ (1,119,421) $ 903,577

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
103
198 CLICK HERE to Return to Agenda
Capital Projects Funds
Debt Service
Funds
Street
Facility Park Facility Fire Facility
Financing
Authority
Total
Nonmajor
Funds

REVENUES
Taxes $ - $ - $ - $ - $ 1,991,208
Assessments - - - - 991,288
Intergovernmental - - - - 11,529,378
Use of money and property 4,551 429 35,301 750 2,505,833 Developer fees - - 24,682 - 455,990
Miscellaneous - - - - 37,513
Total revenues 4,551 429 59,983 750 17,511,210

EXPENDITURES
General government - - - 750 750
Public safety - - - - 112,743
Community services - - - - 2,305,923
Planning and development - - - - 148,719
Public works - - - - 5,692,124
Capital outlay - - - - 173,987
Interest and fiscal charges - - - - 23,423
Total expenditures - - - 750 8,457,669
Excess (deficiency) of revenues
over (under) expenditures 4,551 429 59,983 - 9,053,541

OTHER FINANCING SOURCES (USES)
Transfers in - - - - 3,052,000
Transfers out - - - - (7,618,605)
Total other financing sources (uses) - - - - (4,566,605) Net change in fund balances 4,551 429 59,983 - 4,486,936 Fund balances (deficit)-beginning 84,231 7,934 639,289 - 37,103,454 Change within financial reporting entity - - - - 441,350 Fund balances (deficit)-beginning, as
restated 84,231 7,934 639,289 - 37,544,804
Fund balances (deficit)-ending $ 88,782 $ 8,363 $ 699,272 $ - $ 42,031,740

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
104
199 CLICK HERE to Return to Agenda

BUDGETARY COMPARISON SCHEDULES - SPECIAL REVENUE FUNDS
105
200 CLICK HERE to Return to Agenda
Disaster Recovery
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental Revenues $ - $ - $ 4,993,504 $ 4,993,504 Use of Money and Property 30,000 300,000 400,401 100,401 Total revenues 30,000 300,000 5,393,905 5,093,905

OTHER FINANCING SOURCES (USES)
Transfers Out - (4,993,504) (4,993,504) -
Total other financing sources (uses) - (4,993,504) (4,993,504) - Net change in fund balances $ 30,000 $ (4,693,504) 400,401 $ 5,093,905 Fund balance-beginning 441,350
Fund balance-ending $ 841,751

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Disaster Recovery
For the Year Ended June 30, 2025
106
201 CLICK HERE to Return to Agenda
State Gas Tax
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 2,069,000 $ 2,069,000 $ 2,131,763 $ 62,763 Use of money and property 20,000 80,000 154,074 74,074
Total revenues 2,089,000 2,149,000 2,285,837 136,837

EXPENDITURES
Current:

Public works 1,781,100 2,009,000 1,695,795 313,205
Capital outlay 200,000 650,000 10,768 639,232
Total expenditures 1,981,100 2,659,000 1,706,563 952,437 Excess (deficiency) of revenues
over (under) expenditures 107,900 (510,000) 579,274 1,089,274

OTHER FINANCING SOURCES (USES)
Transfers in 500,000 500,000 500,000 -
Transfers out (1,462,000) (3,118,103) (972,945) 2,145,158 Total other financing sources (uses) (962,000) (2,618,103) (472,945) 2,145,158 Net change in fund balances $ (854,100) $ (3,128,103) 106,329 $ 3,234,432 Fund balance-beginning 3,141,783
Fund balance-ending $ 3,248,112

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual State Gas Tax
For the Year Ended June 30, 2025
107
202 CLICK HERE to Return to Agenda
Library and Museum
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 3,000,000 $ 3,000,000 $ 4,062,490 $ 1,062,490 Use of money and property 140,000 365,000 724,012 359,012 Miscellaneous 3,000 3,000 6,072 3,072
Total revenues 3,143,000 3,368,000 4,792,574 1,424,574

EXPENDITURES
Current:

Community services 2,555,615 2,548,097 2,216,591 331,506 Capital outlay - 150,000 119,320 30,680
Total expenditures 2,555,615 2,698,097 2,335,911 362,186 Excess (deficiency) of revenues
over (under) expenditures 587,385 669,903 2,456,663 1,786,760

OTHER FINANCING SOURCES (USES)
Transfers out - (2,304,745) (341,286) 1,963,459
Total other financing sources (uses) - (2,304,745) (341,286) 1,963,459 Net change in fund balances $ 587,385 $ (1,634,842) 2,115,377 $ 3,750,219 Fund balance-beginning 13,659,984
Fund balance-ending $ 15,775,361

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Library and Museum
For the Year Ended June 30, 2025
108
203 CLICK HERE to Return to Agenda
Federal Assistance
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 190,000 $ 168,933 $ - $ (168,933)
Use of money and property - - 82 82
Total revenues 190,000 168,933 82 (168,851)

EXPENDITURES
Current:

Public works 23,500 23,500 23,501 (1)
Total expenditures 23,500 23,500 23,501 (1)
Excess (deficiency) of revenues
over (under) expenditures 166,500 145,433 (23,419) (168,852)

OTHER FINANCING SOURCES (USES)
Transfers out (175,000) (153,933) - (153,933)
Total other financing sources (uses) (175,000) (153,933) - (153,933) Net change in fund balances $ (8,500) $ (8,500) (23,419) $ (14,919) Fund balance-beginning 2,262
Fund balance-ending $ (21,157)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Federal Assistance
For the Year Ended June 30, 2025
109
204 CLICK HERE to Return to Agenda
State Law Enforcement Services
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 100,000 $ 100,000 $ 194,664 $ 94,664 Use of money and property 3,000 3,000 35,139 32,139
Total revenues 103,000 103,000 229,803 126,803

EXPENDITURES
Current:

Public safety 100,000 100,000 93,345 6,655
Total expenditures 100,000 100,000 93,345 6,655
Net change in fund balances $ 3,000 $ 3,000 136,458 $ 133,458 Fund balance-beginning 605,588
Fund balance-ending $ 742,046

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual State Law Enforcement Services
For the Year Ended June 30, 2025
110
205 CLICK HERE to Return to Agenda
Lighting and Landscaping
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Assessments $ 997,000 $ 997,000 $ 991,288 $ (5,712)
Use of money and property 3,500 3,500 32,292 28,792
Miscellaneous - 32,000 31,441 (559)
Total revenues 1,000,500 1,032,500 1,055,021 22,521

EXPENDITURES
Current:

Public works 3,957,700 4,538,300 3,972,828 565,472
Total expenditures 3,957,700 4,538,300 3,972,828 565,472 Excess (deficiency) of revenues
over (under) expenditures (2,957,200) (3,505,800) (2,917,807) 587,993

OTHER FINANCING SOURCES (USES)
Transfers in 3,000,000 3,000,000 2,500,000 500,000
Total other financing sources (uses) 3,000,000 3,000,000 2,500,000 500,000 Net change in fund balances $ 42,800 $ (505,800) (417,807) $ 87,993 Fund balance-beginning 895,158
Fund balance-ending $ 477,351

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Lighting and Landscaping
For the Year Ended June 30, 2025
111
206 CLICK HERE to Return to Agenda
Quimby
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

OTHER FINANCING SOURCES (USES)
Transfers out - (262,685) - 262,685
Total other financing sources (uses) - (262,685) - 262,685 Net change in fund balances $ - $ (262,685) - $ 262,685 Fund balance-beginning (735,460)
Fund balance-ending $ (735,460)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Quimby
For the Year Ended June 30, 2025
112
207 CLICK HERE to Return to Agenda
La Quinta Public Safety Officer
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 1,000 $ 1,000 $ 3,175 $ 2,175 Total revenues 1,000 1,000 3,175 2,175

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 $ 3,000 $ 3,000 5,175 $ 2,175 Fund balance-beginning 57,800
Fund balance-ending $ 62,975

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual La Quinta Public Safety Officer
For the Year Ended June 30, 2025
113
208 CLICK HERE to Return to Agenda
Art in Public Places
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 8,000 $ 8,000 $ 51,323 $ 43,323 Developer fees 100,000 100,000 101,384 1,384
Total revenues 108,000 108,000 152,707 44,707

EXPENDITURES
Current:

Community services 83,000 83,000 77,979 5,021
Capital outlay 150,000 150,000 43,899 106,101
Total expenditures 233,000 233,000 121,878 111,122
Excess (deficiency) of revenues
over (under) expenditures (125,000) (125,000) 30,829 155,829

OTHER FINANCING SOURCES (USES)
Transfers in 50,000 50,000 50,000 -
Transfers out - (508,799) (52,547) 456,252
Total other financing sources (uses) 50,000 (458,799) (2,547) 456,252 Net change in fund balances $ (75,000) $ (583,799) 28,282 $ 612,081 Fund balance-beginning 974,838
Fund balance-ending $ 1,003,120

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Art in Public Places
For the Year Ended June 30, 2025
114
209 CLICK HERE to Return to Agenda
South Coast Air Quality
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 52,500 $ 52,500 $ 51,145 $ (1,355)
Use of money and property 2,000 2,000 7,572 5,572
Total revenues 54,500 54,500 58,717 4,217

EXPENDITURES
Current:

Planning and development 40,000 40,000 42,562 (2,562)
Total expenditures 40,000 40,000 42,562 (2,562)
Net change in fund balances $ 14,500 $ 14,500 16,155 $ 1,655 Fund balance-beginning 126,188
Fund balance-ending $ 142,343

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual South Coast Air Quality
For the Year Ended June 30, 2025
115
210 CLICK HERE to Return to Agenda
AB 939
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 70,000 $ 70,000 $ 81,514 $ 11,514
Use of money and property 10,000 10,000 36,127 26,127
Total revenues 80,000 80,000 117,641 37,641

EXPENDITURES
Current:

Planning and development 200,000 200,000 99,798 100,202 Total expenditures 200,000 200,000 99,798 100,202
Net change in fund balances $ (120,000) $ (120,000) 17,843 $ 137,843 Fund balance-beginning 682,950
Fund balance-ending $ 700,793

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual AB 939
For the Year Ended June 30, 2025
116
211 CLICK HERE to Return to Agenda
Law Enforcement
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 17,500 $ 17,500 $ 11,343 $ (6,157)
Use of money and property 6,000 6,000 10,320 4,320
Total revenues 23,500 23,500 21,663 (1,837)

EXPENDITURES
Current:

Public safety 17,000 17,000 19,398 (2,398)
Total expenditures 17,000 17,000 19,398 (2,398)
Excess (deficiency) of revenues
over (under) expenditures 6,500 6,500 2,265 (4,235)

OTHER FINANCING SOURCES (USES)
Transfers out - (20,376) - 20,376
Total other financing sources (uses) - (20,376) - 20,376 Net change in fund balances $ 6,500 $ (13,876) 2,265 $ 16,141 Fund balance-beginning 182,470
Fund balance-ending $ 184,735

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Law Enforcement
For the Year Ended June 30, 2025
117
212 CLICK HERE to Return to Agenda
Measure A
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 1,995,000 $ 1,995,000 $ 1,909,694 $ (85,306)
Use of money and property 30,000 100,000 212,260 112,260 Total revenues 2,025,000 2,095,000 2,121,954 26,954

OTHER FINANCING SOURCES (USES)
Transfers out (2,335,000) (4,456,987) (430,043) 4,026,944 Total other financing sources (uses) (2,335,000) (4,456,987) (430,043) 4,026,944 Net change in fund balances $ (310,000) $ (2,361,987) 1,691,911 $ 4,053,898 Fund balance-beginning 3,467,049
Fund balance-ending $ 5,158,960

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Measure A
For the Year Ended June 30, 2025
118
213 CLICK HERE to Return to Agenda
Economic Development
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 40,000 $ 100,000 $ 213,691 $ 113,691 Total revenues 40,000 100,000 213,691 113,691

EXPENDITURES
Current:

Community services 20,000 20,000 11,353 8,647
Planning and development 11,500 11,500 4,661 6,839
Total expenditures 31,500 31,500 16,014 15,486
Net change in fund balances $ 8,500 $ 68,500 197,677 $ 129,177 Fund balance-beginning 3,485,930
Fund balance-ending $ 3,683,607

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Economic Development
For the Year Ended June 30, 2025
119
214 CLICK HERE to Return to Agenda
AB 1379
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 20,000 $ 20,000 $ 16,994 $ (3,006)
Use of money and property 1,000 1,000 6,060 5,060
Total revenues 21,000 21,000 23,054 2,054

EXPENDITURES
Current:

Planning and development 5,500 5,500 1,697 3,803
Total expenditures 5,500 5,500 1,697 3,803
Net change in fund balances $ 15,500 $ 15,500 21,357 $ 5,857 Fund balance-beginning 103,160
Fund balance-ending $ 124,517

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual AB 1379
For the Year Ended June 30, 2025
120
215 CLICK HERE to Return to Agenda
BUDGETARY COMPARISON SCHEDULES – CAPITAL PROJECT FUNDS
121
216 CLICK HERE to Return to Agenda
Capital Improvements
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental $ 4,000,000 $ 32,674,014 $ 7,205,731 $ (25,468,283) Total revenues 4,000,000 32,674,014 7,205,731 (25,468,283)

EXPENDITURES
Current:

Public works - - 955,905 (955,905)
Capital outlay 27,218,109 81,672,394 17,731,703 63,940,691 Total expenditures 27,218,109 81,672,394 18,687,608 62,984,786 Excess (deficiency) of revenues
over (under) expenditures (23,218,109) (48,998,380) (11,481,877) 37,516,503

OTHER FINANCING SOURCES (USES)
Transfers in 23,218,109 50,974,855 6,807,200 (44,167,655) Total other financing sources (uses) 23,218,109 50,974,855 6,807,200 (44,167,655) Net change in fund balances $ - $ 1,976,475 (4,674,677) $ (6,651,152) Fund balance-beginning (2,184,447)
Fund balance-ending $ (6,859,124)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Capital Improvements
For the Year Ended June 30, 2025
122
217 CLICK HERE to Return to Agenda
Maintenance Facilities DIF
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 2,000 $ 2,000 $ 15,735 $ 13,735 Developer fees 45,000 45,000 28,897 (16,103)
Total revenues 47,000 47,000 44,632 (2,368)

OTHER FINANCING SOURCES (USES)
Transfers out (100,000) (280,000) (280,000) -
Total other financing sources (uses) (100,000) (280,000) (280,000) - Net change in fund balances $ (53,000) $ (233,000) (235,368) $ (2,368) Fund balance-beginning 362,527
Fund balance-ending $ 127,159

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Maintenance Facilities DIF
For the Year Ended June 30, 2025
123
218 CLICK HERE to Return to Agenda
Infrastructure
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 1,000 $ 1,000 $ 1,092 $ 92
Total revenues 1,000 1,000 1,092 92
Net change in fund balances $ 1,000 $ 1,000 1,092 $ 92
Fund balance-beginning 20,194
Fund balance-ending $ 21,286

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Infrastructure
For the Year Ended June 30, 2025
124
219 CLICK HERE to Return to Agenda
Civic Center
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 3,000 $ 3,000 $ 103,344 $ 100,344 Developer fees 100,000 25,000 82,727 57,727
Total revenues 103,000 28,000 186,071 158,071

OTHER FINANCING SOURCES (USES)
Transfers out - (249,925) - 249,925
Total other financing sources (uses) - (249,925) - 249,925 Net change in fund balances $ 103,000 $ (221,925) 186,071 $ 407,996 Fund balance-beginning 1,865,610
Fund balance-ending $ 2,051,681

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Civic Center
For the Year Ended June 30, 2025
125
220 CLICK HERE to Return to Agenda
Transportation
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 40,000 $ 40,000 $ 312,600 $ 272,600 Developer fees 100,000 (300,000) 21,135 321,135
Total revenues 140,000 (260,000) 333,735 593,735

OTHER FINANCING SOURCES (USES)
Transfers out (1,179,109) (2,437,568) (38,968) 2,398,600 Total other financing sources (uses) (1,179,109) (2,437,568) (38,968) 2,398,600 Net change in fund balances $ (1,039,109) $ (2,697,568) 294,767 $ 2,992,335 Fund balance-beginning 5,868,008
Fund balance-ending $ 6,162,775

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Transportation
For the Year Ended June 30, 2025
126
221 CLICK HERE to Return to Agenda
Parks and Recreation
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 3,000 $ 3,000 $ 89,096 $ 86,096 Developer fees 250,000 145,000 120,043 (24,957)
Total revenues 253,000 148,000 209,139 61,139

OTHER FINANCING SOURCES (USES)
Transfers out - (843,616) (194,665) 648,951
Total other financing sources (uses) - (843,616) (194,665) 648,951 Net change in fund balances $ 253,000 $ (695,616) 14,474 $ 710,090 Fund balance-beginning 1,670,697
Fund balance-ending $ 1,685,171

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Parks and Recreation
For the Year Ended June 30, 2025
127
222 CLICK HERE to Return to Agenda
Library Development
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Developer fees $ 50,000 $ 50,000 $ 22,629 $ (27,371)
Total revenues 50,000 50,000 22,629 (27,371)

EXPENDITURES
Debt service:

Interest and fiscal charges 15,000 15,000 23,423 (8,423) Total expenditures 15,000 15,000 23,423 (8,423)
Net change in fund balance $ 35,000 $ 35,000 (794) $ (35,794) Fund balance-beginning (1,118,627)
Fund balance-ending $ (1,119,421)

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Library Development
For the Year Ended June 30, 2025
128
223 CLICK HERE to Return to Agenda
Community Center
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 5,000 $ 5,000 $ 56,170 $ 51,170 Developer fees 100,000 100,000 54,493 (45,507)
Total revenues 105,000 105,000 110,663 5,663

OTHER FINANCING SOURCES (USES)
Transfers out (500,000) (625,000) (314,647) 310,353
Total other financing sources (uses) (500,000) (625,000) (314,647) 310,353 Net change in fund balances $ (395,000) $ (520,000) (203,984) $ 316,016 Fund balance-beginning 1,107,561
Fund balance-ending $ 903,577

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Community Center
For the Year Ended June 30, 2025
129
224 CLICK HERE to Return to Agenda
Street Facility
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 1,000 $ 1,000 $ 4,551 $ 3,551 Total revenues 1,000 1,000 4,551 3,551
Net change in fund balances $ 1,000 $ 1,000 4,551 $ 3,551 Fund balance-beginning 84,231
Fund balance-ending $ 88,782

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Street Facility
For the Year Ended June 30, 2025
130
225 CLICK HERE to Return to Agenda
Park Facility
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 100 $ 100 $ 429 $ 329
Total revenues 100 100 429 329
Net change in fund balances $ 100 $ 100 429 $ 329
Fund balance-beginning 7,934
Fund balance-ending $ 8,363

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Park Facility
For the Year Ended June 30, 2025
131
226 CLICK HERE to Return to Agenda
Fire Facility
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 3,000 $ 3,000 $ 35,301 $ 32,301 Developer fees 50,000 50,000 24,682 (25,318)
Total revenues 53,000 53,000 59,983 6,983
Net change in fund balances $ 53,000 $ 53,000 59,983 $ 6,983 Fund balance-beginning 639,289
Fund balance-ending $ 699,272

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Fire Facility
For the Year Ended June 30, 2025
132
227 CLICK HERE to Return to Agenda
BUDGETARY COMPARISON SCHEDULES – DEBT SERVICE FUNDS
133
228 CLICK HERE to Return to Agenda
Financing Authority
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Use of money and property $ 1,500 $ 1,500 $ 750 $ (750) Total revenues 1,500 1,500 750 (750)

EXPENDITURES
Current:

General government 1,500 1,500 750 750
Total expenditures 1,500 1,500 750 750
Net change in fund balances $ - $ - - $ -
Fund balance-beginning -
Fund balance-ending $ -

CITY OF LA QUINTA, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Financing Authority
For the Year Ended June 30, 2025
134
229 CLICK HERE to Return to Agenda
Internal Service Funds
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.

CITY OF LA QUINTA, CALIFORNIA
Internal Service Funds
For the Year Ended June 30, 2025
135
230 CLICK HERE to Return to Agenda
Combining Statement of Net Position
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
Total Internal
Service
Funds
ASSETS
Current assets:

Cash and investments $ 5,513,434 $ 5,316,568 $ 4,126,054 $ 1,252,805 $ 16,208,861 Receivables:

Accrued interest 4,885 4,710 3,656 1,110 14,361
Prepaid costs - 124,847 - - 124,847
Total current assets 5,518,319 5,446,125 4,129,710 1,253,915 16,348,069 Noncurrent:

Capital assets, net 1,793,154 1,679,766 11,911,109 - 15,384,029 Total noncurrent assets 1,793,154 1,679,766 11,911,109 - 15,384,029 Total assets 7,311,473 7,125,891 16,040,819 1,253,915 31,732,098

LIABILITIES
Current liabilities:

Accounts payable 46,967 383,730 4,191 2,918 437,806
Accrued liabilities - 2,469 - - 2,469
Accrued interest 34 5,177 - - 5,211
Subscriptions - 317,070 - - 317,070
Total current liabilities 47,001 708,446 4,191 2,918 762,556 Noncurrent liabilities:

Leases 11,271 - - - 11,271
Subscriptions - 739,751 - - 739,751
Total noncurrent liabilities 11,271 739,751 - - 751,022 Total liabilities 58,272 1,448,197 4,191 2,918 1,513,578

NET POSITION
Net investment in capital assets 1,781,883 622,945 11,911,109 - 14,315,937 Unrestricted 5,471,318 5,054,749 4,125,519 1,250,997 15,902,583 Total net position $ 7,253,201 $ 5,677,694 $ 16,036,628 $ 1,250,997 $ 30,218,520

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Net Position
Internal Service Funds
June 30, 2025
136
231 CLICK HERE to Return to Agenda
Statement of Revenues, Expenses and Changes in Net Position Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance
Total Internal
Service
Funds

OPERATING REVENUES
Sales and service charges $ 1,608,567 $ 3,259,049 $ 2,050,000 $ 1,369,842 $ 8,287,458 Total operating revenues 1,608,567 3,259,049 2,050,000 1,369,842 8,287,458

OPERATING EXPENSES
Administration and general - 54,066 - 240,665 294,731
Contract services - 994,595 395,422 810,168 2,200,185
Software and supplies - 564,527 - - 564,527
Fuel and oil 108,076 - - - 108,076
Repairs and maintenance 901,380 - - - 901,380
Depreciation and amortization 593,398 542,268 650,286 - 1,785,952 Total operating expenses 1,602,854 2,155,456 1,045,708 1,050,833 5,854,851 Operating income (loss) 5,713 1,103,593 1,004,292 319,009 2,432,607

NONOPERATING REVENUES
(EXPENSES)
Interest revenue 282,331 235,744 180,327 44,399 742,801 Interest expense (1,053) (40,471) - - (41,524)
Gain (loss) on disposal of capital
assets 30,000 90,410 (22,889) - 97,521
Total nonoperating revenues
(expenses) 311,278 285,683 157,438 44,399 798,798
Change in net position 316,991 1,389,276 1,161,730 363,408 3,231,405 Net position-beginning 6,936,210 4,288,418 14,874,898 887,589 26,987,115 Net position-ending $ 7,253,201 $ 5,677,694 $ 16,036,628 $ 1,250,997 $ 30,218,520

CITY OF LA QUINTA, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the Year Ended June 30, 2025
137
232 CLICK HERE to Return to Agenda
Combining Statement of Cash Flows
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance Totals

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from interfund charges $ 1,608,567 $ 3,259,049 $ 2,050,000 $ 1,369,842 $ 8,287,458 Payments to suppliers and service
providers (992,431) (1,422,648) (1,462,284) (1,047,915) (4,925,278) Net cash provided by (used for)
operating activities 616,136 1,836,401 587,716 321,927 3,362,180

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition and construction of
capital assets (727,373) (340,583) (565,681) - (1,633,637) Principal paid on capital debt (38,288) (249,553) - - (287,841) Interest paid on capital debt (1,161) (121,027) - - (122,188) Proceeds from sales of assets 30,000 - 78,227 - 108,227 Net cash provided by (used for)
capital and related financing
activities (736,822) (711,163) (487,454) - (1,935,439)

CASH FLOWS FROM INVESTING

ACTIVITIES
Interest on investments 283,826 235,749 181,256 44,347 745,178 Net cash provided by (used for)
investing activities 283,826 235,749 181,256 44,347 745,178 Net increase (decrease) in
cash and cash equivalents 163,140 1,360,987 281,518 366,274 2,171,919 Cash and cash equivalents-beginning 5,350,294 3,955,581 3,844,536 886,531 14,036,942 Cash and cash equivalents-ending $ 5,513,434 $ 5,316,568 $ 4,126,054 $ 1,252,805 $ 16,208,861

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2025
138
233 CLICK HERE to Return to Agenda
Equipment
Replacement
Information
Technology
Park
Equipment
and Facilities Insurance Totals

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH

PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ 5,713 $ 1,103,593 $ 1,004,292 $ 319,009 $ 2,432,607 Adjustments to reconcile operating
income (loss) to net cash provided
by (used for) operating activities:

Depreciation/amortization expense 593,398 542,268 650,286 - 1,785,952 (Increase) decrease in prepaid
items - (4,048) - - (4,048)
Increase (decrease) in accounts
payable 17,025 194,176 (1,066,862) 2,918 (852,743)
Increase (decrease) in accrued
liabilities - 412 - - 412
Total adjustments 610,423 732,808 (416,576) 2,918 929,573 Net cash provided by (used for)
operating activities $ 616,136 $ 1,836,401 $ 587,716 $ 321,927 $ 3,362,180

CITY OF LA QUINTA, CALIFORNIA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2025
139
234 CLICK HERE to Return to Agenda

STATISTICAL SECTION
140
235 CLICK HERE to Return to Agenda

CITY OF LA QUINTA

DESCRIPTION OF STATISTICAL SECTION CONTENTS
JUNE 30, 2025
This part of the City’s annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, the note disclosures, and required supplementary information says about the government’s overall financial health.

Contents: Pages:

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 . . . . . . . . . . . . . . 142 Revenue Capacity: these schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 Debt Capacity: these schedules present information to help the reader assess the affordability of the City’s current levels of outstanding debt and the City’s ability to issue additional debt in the future . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Operating Information: these schedules contain service and infrastructure data to help the reader understand how the information in the City’s financial report relates to the services the City provides and the activities it performs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Sources: Unless otherwise noted, the information in these schedules are derived from the annual comprehensive financial reports for the relevant year. 141
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FINANCIAL TRENDS
142
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Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
Net Position by Component
Fiscal Year
2016 2017 2018 2019 2020
Governmental Activities
Net investment in capital assets $ 516,499,682 $ 517,039,487 $ 510,913,594 $ 519,221,969 $ 509,777,422 Restricted 61,148,731 38,824,860 39,204,789 44,815,499 46,001,248 Unrestricted 84,439,071 118,125,125 130,950,644 138,584,041 142,418,499 Total Governmental Activities Net Position 662,087,484 673,989,472 681,069,027 702,621,509 698,197,169 Business-Type Activities
Net investment in capital assets 43,898,784 43,836,868 43,585,880 43,375,536 39,712,955 Unrestricted (5,086,906) (5,140,966) (5,203,212) 240,125 3,145,820 Total Business-Type Activities Net Position 38,811,878 38,695,902 38,382,668 43,615,661 42,858,775 Primary Government
Net investment in capital assets 560,398,466 560,876,355 554,499,474 562,597,505 549,490,377 Restricted 61,148,731 38,824,860 39,204,789 44,815,499 46,001,248 Unrestricted 79,352,165 112,984,159 125,747,432 138,824,166 145,564,319 Total Primary Government Net Position $ 700,899,362 $ 712,685,374 $ 719,451,695 $ 746,237,170 $ 741,055,944

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Table 1
Fiscal Year
2021 2022 2023 2024 2025
Governmental Activities:
$ 519,203,177 $ 517,697,036 $ 532,628,308 $ 549,197,719 $ 551,740,125 Net investment in capital assets 46,711,801 54,412,355 61,906,132 70,215,219 106,639,960 Restricted 162,887,430 190,618,323 220,654,047 241,361,988 249,261,146 Unrestricted 728,802,408 762,727,717 815,188,487 860,774,926 907,641,231 Total Governmental Activities Net Position Business-Type Activities:
42,717,914 42,491,762 42,242,526 42,863,554 42,491,250 Net investment in capital assets 368,750 1,036,834 1,166,307 1,365,595 417,815 Unrestricted 43,086,664 43,528,596 43,408,833 44,229,149 42,909,065 Total Business-Type Activities Net Position Primary Government:
561,921,091 560,188,798 574,870,834 592,061,273 594,231,375 Net investment in capital assets 46,711,801 53,601,581 61,906,132 70,215,219 106,639,960 Restricted 163,256,180 192,465,934 221,820,354 242,727,583 249,678,961 Unrestricted $ 771,889,072 $ 806,256,313 $ 858,597,320 $ 905,004,075 $ 950,550,296 Total Primary Government Net Position 144
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Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
Changes in Net Position
Fiscal Year
2016 2017 2018 2019 2020
Expenses
Governmental activities:

General government $ 5,645,004 $ 5,565,727 $ 8,869,174 $ 9,085,863 $ 9,877,251 Public safety 22,067,603 23,378,824 22,508,088 23,164,976 24,009,725 Planning and development 3,359,732 2,882,321 4,352,134 5,913,321 5,845,836 Community services 6,214,098 6,584,268 9,231,268 6,202,084 11,362,950 Public works 12,157,245 10,927,160 15,580,975 4,430,519 32,248,031 Contribution to other agencies — — — — —
Interest on long-term debt 343,129 309,463 1,468,971 210,941 98,049 Total governmental activities expenditures 49,786,811 49,647,763 62,010,610 49,007,703 83,441,842 Business-type activities:

Golf course 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Total business-type activities expenditures 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Total Primary Government Expenditures 54,160,397 53,613,407 66,329,073 53,566,625 87,590,032 Program Revenues
Governmental activities:

Charges for services:

General government 192,538 504,127 883,153 516,115 615,348 Public safety 1,378,704 341,368 367,848 376,249 367,277 Planning and development 467,053 564,327 724,499 636,683 799,040 Community services 386,824 453,098 442,656 479,542 366,896 Public works 1,134,630 741,703 1,054,902 1,119,816 1,436,362 Operating grants and contributions 12,213,338 6,187,803 4,259,916 5,623,509 7,817,482 Capital grants and contributions 1,076,145 3,316,153 4,455,060 5,462,395 9,613,752 Total governmental activities program revenues 16,849,232 12,108,579 12,188,034 14,214,310 21,016,157 Business-type activities:

Charges for services:

Golf course 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Capital grants and contributions — — — — —
Total business-type activities program revenues 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Total Primary Government Program Revenues 20,470,727 15,554,919 15,755,752 17,987,706 23,762,905 Net Revenues (Expenditures):

Governmental activities (32,937,579) (37,539,184) (49,822,576) (34,793,394) (62,425,685) Business-type activities (752,091) (519,304) (750,745) (785,526) (1,401,442) Total Net Revenues (Expenditures) $ (33,689,670) $ (38,058,488) $ (50,573,321) $ (35,578,920) $ (63,827,127)

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TABLE 2
Ch
anges in Net Position
Fiscal Year
2021 2022 2023 2024 2025
Expenditures:

Governmental activities:
$ 8,106,209 $ 9,733,224 $ 17,213,248 $ 10,727,413 $ 10,728,288 General government 24,429,310 25,741,782 25,457,350 29,156,519 24,672,278 Public safety 6,508,522 4,716,745 3,146,264 8,432,348 8,123,885 Planning and development 6,958,234 8,439,863 9,550,001 13,647,971 14,853,039 Community services 11,438,197 14,985,480 14,043,797 10,982,293 20,770,395 Public works — — — — — Contribution to other agencies
42,081 11,914 25,504 48,204 64,947 Interest on long-term debt 57,482,553 63,629,008 69,436,164 72,994,748 79,212,832 Total governmental activities expenditures Business-type activities:
4,169,286 4,746,281 5,520,342 5,643,061 6,885,345 Golf course 4,169,286 4,746,281 5,520,342 5,643,061 6,885,345 Total business-type activities expenditures 61,651,839 68,375,289 74,956,506 78,637,809 86,098,177 Total Primary Government Expenditures Program Revenues:

Governmental activities:

Charges for services:
1,541,535 1,402,810 1,716,965 3,861,857 4,498,560 General government 770,760 648,914 555,423 988,238 661,788 Public safety
710,529 1,315,760 1,356,426 — — Planning and development 178,554 137,769 185,979 — — Community services
1,503,633 3,378,132 2,736,907 71,595 81,514 Public works 4,413,523 5,786,773 7,136,358 7,265,464 12,582,753 Operating grants and contributions 15,770,048 11,952,031 8,760,788 14,078,555 10,389,593 Capital grants and contributions 24,888,582 24,622,189 22,448,846 26,265,709 28,214,208 Total governmental activities program revenues Business-type activities:

Charges for services:
3,509,096 4,679,163 4,767,458 4,965,124 4,228,963 Golf course — — — — — Capital grants and contributions
3,509,096 4,679,163 4,767,458 4,965,124 4,228,963 Total business-type activities program revenues 28,397,678 29,301,352 27,216,304 31,230,833 32,443,171 Total Primary Government Program Revenues Net Revenues (Expenditures):
(32,593,971) (39,006,040) (46,987,318) (46,729,039) (50,998,624) Governmental activities (660,190) (67,118) (752,884) (677,937) (2,656,382) Business-type activities $ (33,254,161) $ (39,073,158) $ (47,740,202) $ (47,406,976) $ (53,655,006) Total Net Revenues (Expenditures) 146
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Changes in Net Position - Governmental Activities
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020
General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:

Property taxes $ 8,798,296 $ 15,521,335 $ 15,887,015 $ 16,423,843 $ 16,710,544 Transient occupancy taxes 7,835,745 9,433,970 10,752,788 11,230,915 8,079,394 Sales tax 9,107,046 10,060,305 18,956,985 20,905,243 19,136,015 Franchise taxes 1,799,938 1,815,491 1,977,179 2,032,848 1,996,593 Business license taxes 334,465 365,451 345,187 418,707 378,744 Other taxes 516,964 585,333 718,472 713,237 662,545
Motor vehicle in lieu, unrestricted 3,651,549 3,813,213 3,941,348 4,086,536 4,290,417 Investment income 2,390,468 442,710 803,654 5,150,613 5,110,358 Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets — — — — —
Miscellaneous 376,193 460,614 649,566 394,347 1,404,143 Special Item (interfund loan payoff) — — — (5,553,561) — Extraordinary gain/loss on dissolution of RDA — 7,344,050 3,624,121 993,148 867,792 Transfers (115,400) (401,300) (434,000) (450,000) (635,200) Total governmental activities 34,695,264 49,441,172 57,222,315 56,345,876 58,001,345 Business-type activities:

Investment income 4,282 2,028 3,511 14,958 9,356
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets — — — — —
Net Increase (Decrease) of Investment Fair Value
Miscellaneous 218,823 — — 5,553,561 —
Transfers 115,400 401,300 434,000 450,000 635,200
Total business-type activities 338,505 403,328 437,511 6,018,519 644,556 Total Primary Government 35,033,769 49,844,500 57,659,826 62,364,395 58,645,901 Changes in Net Position
Governmental activities 1,757,685 11,901,988 7,399,739 21,552,482 (4,424,340) Business-type activities (413,586) (115,976) (313,234) 5,232,993 (756,886) Total Primary Government $ 1,344,099 $ 11,786,012 $ 7,086,505 $ 26,785,475 $ (5,181,226)

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TABLE 3
Fiscal Year
2021 2022 2023 2024 2025
General Revenues and Other Changes in Net Position:

Governmental activities:

Taxes:
16,893,629 $ 17,823,858 $ 20,697,081 $ 24,646,620 $ 26,750,585 Property taxes 11,847,139 18,365,424 19,262,569 15,682,835 15,612,280 Transient occupancy taxes 23,323,549 28,204,906 28,888,079 29,601,430 29,784,142 Sales tax 2,055,505 2,240,468 2,375,729 2,419,887 2,330,640 Franchise taxes 383,551 446,745 489,738 395,593 442,644 Business license taxes 1,568,997 1,352,585 926,743 1,102,546 1,013,025 Other taxes 4,376,455 4,663,327 5,110,569 5,584,194 6,046,467 Motor vehicle in lieu, unrestricted 1,427,664 219,164 5,058,717 12,708,191 15,975,454 Investment income (5,727,183) (1,519,171) — — Net Increase (Decrease) of Investment Fair Value — — — — — Gain (loss) on sale of capital assets
1,457,788 943,160 1,432,619 1,640,182 1,489,582 Miscellaneous — — — — — Special Item (interfund loan payoff)
739,933 609,515 — — — Extraordinary gain/loss on dissolution of RDA (875,000) (550,000) (600,000) (1,466,000) (1,300,000) Transfers 63,199,210 68,591,969 82,122,673 92,315,478 98,144,819 Total governmental activities Business-type activities:
13,081 4,329 12,456 32,253 36,298 Investment income
(45,279) 20,665 — — Net Increase (Decrease) of Investment Fair Value — — — — — Gain (loss) on sale of capital assets
(45,279) Net Increase (Decrease) of Investment Fair Value — — — — — Miscellaneous
875,000 550,000 600,000 1,466,000 1,300,000 Transfers
888,081 509,050 633,121 1,498,253 1,336,298 Total business-type activities 64,087,291 69,101,019 82,755,794 93,813,731 99,481,117 Total Primary Government Changes in Net Position
30,605,239 29,585,150 35,135,355 45,586,439 47,146,195 Governmental activities 227,891 441,932 (119,763) 820,316 (1,320,084) Business-type activities $ 30,833,130 $ 30,027,082 $ 35,015,592 $ 46,406,755 $ 45,826,111 Total Primary Government 148
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Changes in Net Position - Governmental Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
Fiscal Year
2016 2017 2018 2019 2020
Expenses
General government $ 5,645,004 $ 5,565,727 $ 8,869,174 $ 9,085,863 $ 9,877,251 Public safety 22,067,603 23,378,824 22,508,088 23,164,976 24,009,725 Planning and development 3,359,732 2,882,321 4,352,134 5,913,321 5,845,836 Community services 6,214,098 6,584,268 9,231,268 6,202,084 11,362,950 Public works 12,157,245 10,927,160 15,580,975 4,430,519 32,248,031 Contribution to other agencies — — — — —
Interest on long-term debt 343,129 309,463 1,468,971 210,941 98,049 Total Governmental Activities Expenditures 49,786,811 49,647,763 62,010,610 49,007,703 83,441,842 Program Revenues
Charges for services:

General government 192,538 504,127 883,153 516,115 615,348 Public safety 1,378,704 341,368 367,848 376,249 367,277 Planning and development 467,053 564,327 724,499 636,683 799,040 Community services 386,824 453,098 442,656 479,542 366,896 Public works 1,134,630 741,703 1,054,902 1,119,816 1,436,362 Operating grants and contributions 12,213,338 6,187,803 4,259,916 5,623,509 7,817,482 Capital grants and contributions 1,076,145 3,316,153 4,455,060 5,462,395 9,613,752 Total Governmental Activities Program Revenues 16,849,232 12,108,579 12,188,034 14,214,310 21,016,157 Net Revenues (Expenditures) (32,937,579) (37,539,184) (49,822,576) (34,793,394) (62,425,685) General Revenues and Other Changes in Net Position
Taxes:

Property taxes 8,798,296 15,521,335 15,887,015 16,423,843 16,710,544 Transient occupancy taxes 7,835,745 9,433,970 10,752,788 11,230,915 8,079,394 Sales tax 9,107,046 10,060,305 18,956,985 20,905,243 19,136,015 Franchise tax 1,799,938 1,815,491 1,977,179 2,032,848 1,996,593 Business license taxes 334,465 365,451 345,187 418,707 378,744 Other tax 516,964 585,333 718,472 713,237 662,545
Motor vehicle in lieu, unrestricted 3,651,549 3,813,213 3,941,348 4,086,536 4,290,417 Investment income 2,390,468 442,710 803,654 5,150,613 5,110,358 Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets 376,193 460,614 649,566 394,347 1,404,143 Miscellaneous — — — — —
Special item (interfund loan payoff) (5,553,561) —
Extraordinary gain/loss on dissolution of RDA — 7,344,050 3,624,121 993,148 867,792 Transfers (115,400) (401,300) (434,000) (450,000) (635,200) Total Governmental Activities 34,695,264 49,441,172 57,222,315 56,345,876 58,001,345 Changes in Net Position $ 1,757,685 $ 11,901,988 $ 7,399,739 $ 21,552,482 $ (4,424,340)

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TABLE 3
Changes in Net Position - Business-Type Activities
Fiscal Year
2021 2022 2023 2024 2025
Expenditures:
$ 8,106,209 $ 9,732,445 $ 17,213,248 $ 10,727,413 $ 10,728,288 General government 24,429,310 25,741,782 25,457,350 29,156,519 24,672,278 Public safety 6,508,522 4,716,745 3,146,264 8,432,348 8,123,885 Planning and development 6,958,234 8,439,863 9,550,001 13,647,971 14,853,039 Community services 11,438,197 14,985,480 14,043,797 10,982,293 20,770,395 Public works — — — — — Contribution to other agencies
42,081 11,914 25,504 48,204 64,947 Interest on long-term debt 57,482,553 63,628,229 69,436,164 72,994,748 79,212,832 Total Governmental Activities Expenditures Program Revenues:

Charges for services:
1,541,535 1,402,810 1,716,965 3,861,857 4,498,560 General government 770,760 648,914 555,423 988,238 661,788 Public safety
710,529 1,315,760 1,356,426 — — Planning and development 178,554 137,769 185,979 — — Community services
1,503,633 3,378,132 2,736,907 71,595 81,514 Public works 4,413,523 5,786,773 7,136,358 7,265,464 12,582,753 Operating grants and contributions 15,770,048 11,952,031 8,760,788 14,078,555 10,389,593 Capital grants and contributions 24,888,582 24,622,189 22,448,846 26,265,709 28,214,208
Total Governmental Activities Program
Revenues
(32,593,971) (39,006,040) (46,987,318) (46,729,039) (50,998,624) Net Revenues (Expenditures) General Revenues and Other Changes in
Net Position:

Taxes:
16,893,629 17,823,858 20,697,081 24,646,620 26,750,585 Property taxes 11,847,139 18,365,424 19,262,569 15,682,835 15,612,280 Transient occupancy taxes 23,323,549 28,204,906 28,888,079 29,601,430 29,784,142 Sales tax 2,055,505 2,240,468 2,375,729 2,419,887 2,330,640 Franchise tax 383,551 446,745 489,738 395,593 442,644 Business license taxes 1,568,997 1,352,585 926,743 1,102,546 1,013,025 Other tax 4,376,455 4,663,327 5,110,569 5,584,194 6,046,467 Motor vehicle in lieu, unrestricted 1,427,664 219,164 5,058,717 12,708,191 15,975,454 Investment income (5,727,183) (1,519,171) — — Net Increase (Decrease) of Investment Fair Value 1,457,788 942,381 — — — Gain (loss) on sale of capital assets — — 1,432,619 1,640,182 1,489,582 Miscellaneous
— — — — — Special item (interfund loan payoff)
739,933 609,515 — — — Extraordinary gain/loss on dissolution of RDA (875,000) (550,000) (600,000) (1,466,000) (1,300,000) Transfers 63,199,210 68,591,190 82,122,673 92,315,478 98,144,819 Total Governmental Activities $ 30,605,239 $ 29,585,150 $ 35,135,355 $ 45,586,439 $ 47,146,195 Changes in Net Position 150
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Changes in Net Position - Business-type Activities
Last Ten Fiscal Years
(Accrual basis of accounting)
Changes in Net Position - Business-type Activities
Fiscal Year
2016 2017 2018 2019 2020
Expenses
Golf course $ 4,373,586 $ 3,965,644 $ 4,318,463 $ 4,558,922 $ 4,148,190 Total Business-Type Activities Expenditures 4,373,586 3,965,644 4,318,463 4,558,922 4,148,190 Program revenues
Charges for services:

Golf course 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Capital grants and contributions — — — — —
Total Business-Type Activities Program Revenues 3,621,495 3,446,340 3,567,718 3,773,396 2,746,748 Net Revenues (Expenditures) (752,091) (519,304) (750,745) (785,526) (1,401,442) General Revenues and Other Changes in Net Position
Investment income 4,282 2,028 3,511 14,958 9,356
Net Increase (Decrease) of Investment Fair Value
Gain (loss) on sale of capital assets — — — — —
Miscellaneous 218,823 — — 5,553,561 —
Transfers 115,400 401,300 434,000 450,000 635,200
Capital contributions — — — — —
Total Business-Type Activities 338,505 403,328 437,511 6,018,519 644,556 Changes in Net Position $ (413,586) $ (115,976) $ (313,234) $ 5,232,993 $ (756,886)

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TABLE 4
Changes in Net Position - Business-Type Activities
Fiscal Year
2021 2022 2023 2024 2025
Expenditures:
$ 4,169,286 $ 4,746,281 $ 5,520,342 $ 5,643,061 $ 6,885,345 Golf course 4,169,286 4,746,281 5,520,342 5,643,061 6,885,345 Total Business-Type Activities Expenditures Program revenues:

Charges for services:
3,509,096 4,679,163 4,767,458 4,965,124 4,228,963 Golf course — — — — — Capital grants and contributions
3,509,096 4,679,163 4,767,458 4,965,124 4,228,963 Total Business-Type Activities Program Revenues (660,190) (67,118) (752,884) (677,937) (2,656,382) Net Revenues (Expenditures) General Revenues and Other Changes in Net Position:
13,081 4,329 12,456 32,253 36,298 Investment income
(45,279) 20,665 — — Net Increase (Decrease) of Investment Fair Value — — — — — Gain (loss) on sale of capital assets
— — — — — Miscellaneous
875,000 550,000 600,000 1,466,000 1,300,000 Transfers
— — — — — Capital contributions
888,081 509,050 633,121 1,498,253 1,336,298 Total Business-Type Activities $ 227,891 $ 441,932 $ (119,763) $ 820,316 $ (1,320,084) Changes in Net Position 152
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Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
Fund Balances of Governmental Funds
Fiscal Year
2016 2017 2018 2019 2020
General fund
Nonspendable:

Prepaid costs $ 204,589 $ 10,578 $ 90,657 $ 37,182 $ 14,065 Land held for resale 8,320,000 8,320,000 8,320,000 5,730,990 5,403,652 Advances to other funds 14,974,800 15,022,660 14,954,085 — — Due from Other Governments 25,105,681 29,154,040 29,611,707 27,915,770 26,069,742 Restricted for:

Debt service — — — — —
Section 115 Trust (Note 11) 6,540,000 10,249,738
Committed:

Emergency Reserve(2) 15,576,000 16,534,000 — — —
Natural Disaster Reserve(2) 7,400,000 10,000,000 10,000,000 Economic Disaster Reserve(2) 8,140,000 11,000,000 6,800,000 Post retirement health benefits(3) 1,523,400 1,523,400 — — — Capital Replacement Reserve(2) 2,302,000 — 5,000,000 5,000,000 6,540,000 Cash Flow Reserve(2) 3,894,000 4,134,000 5,000,000 5,000,000 5,000,000 Pension Trust(4) — — 2,000,000 — —
Carryovers(5) 4,274,046 120,000 2,186,500 745,300 1,778,800 Other — — — — —
Assigned:

Continuing appropriations — — — — —
Public Safety (Note 14) — 9,371,699 9,754,327 9,864,841 10,491,654 Sales Tax Reserve (Note 14) — — 5,169,970 7,721,975 8,736,219 Capital Projects (Note 14) — 6,322,570 4,996,815 11,853,162 13,155,144 Carryovers (Note 14) — — — — —
Unassigned 13,822,012 16,949,526 19,199,506 16,228,627 19,094,651 Total general fund 98,565,571 107,462,473 121,823,567 117,637,847 123,333,665 All other governmental funds
Nonspendable:

Prepaid costs 8,422 10,349 — 386 2,875
Notes and loans — — — — —
Advances to other funds — — — — —
Deposits — — — — —
Restricted:

General government
Planning and development projects 18,211,200 22,664,093 22,607,600 22,996,435 23,680,641 Public safety 189,988 83,506 342,919 1,391,721 1,607,101 Community services 9,872,124 10,040,222 10,016,652 13,775,710 14,376,472 Public works 1,250,827 1,546,505 2,033,627 2,667,401 3,208,072 Capital Projects 3,597,221 4,490,534 4,203,991 3,904,492 3,128,962 Debt service — — —
Assigned:

Continuing appropriations — — — — —
Unassigned (11,655,344) (11,423,008) (11,347,062) (1,852,211) (5,175,243) Total all other governmental funds 21,474,438 27,412,201 27,857,727 42,883,934 40,828,880 Total Governmental Funds $ 120,040,009 $ 134,874,674 $ 149,681,294 $ 160,521,781 $ 164,162,545

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Table 5
Fund Balances of Governmental Funds
Fiscal Year
2021 2022 2023 2024 2025
General fund:

Nonspendable:
$ 25,246 $ 46,990 $ 125,993 $ 170,577 $ 36,870 Prepaid costs 5,403,652 5,403,652 5,403,652 5,403,652 5,403,652 Land held for resale — — — — 14,375,798 Advances to other funds
24,070,622 21,915,347 19,600,793 17,123,777 — Due from Other Governments Restricted for:
— — — — — Debt service
11,381,922 10,137,888 5,317,487 5,666,575 6,172,305 Section 115 Trust (Note 11) Committed:
— — — — — Emergency Reserve(2)
10,000,000 10,000,000 15,000,000 15,000,000 15,000,000 Natural Disaster Reserve(2) 11,000,000 11,000,000 13,000,000 13,000,000 13,000,000 Economic Disaster Reserve(2) — — — — — Post retirement health benefits(3)
10,000,000 10,000,000 12,000,000 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 1,209,100 2,600,009 900,000 — Carryovers(5)
— — — — — Other
Assigned:
— — — — — Continuing appropriations
11,423,931 11,183,821 11,986,970 15,652,616 19,391,133 Public Safety (Note 14) 15,128,658 15,355,043 29,214,191 32,985,374 29,623,592 Sales Tax Reserve (Note 14) 13,431,089 30,761,847 22,623,372 21,666,520 31,778,242 Capital Projects (Note 14) — — — — 850,000 Carryovers (Note 14)
24,241,553 33,893,325 44,105,041 65,216,616 84,454,583 Unassigned 142,316,543 165,907,013 185,977,508 209,785,707 237,086,175 Total general fund All other governmental funds:

Nonspendable:
1,019 96,590 468 500 — Prepaid costs
— — — — — Notes and loans
— — — — — Advances to other funds
— — — — — Deposits
Restricted:
841,751 General government
24,751,443 25,118,552 27,585,913 29,154,058 29,187,188 Planning and development projects 931,352 1,073,419 1,278,307 1,287,208 989,756 Public safety 12,813,788 13,159,532 15,711,786 14,634,322 16,774,731 Community services 5,196,324 7,353,021 7,535,519 7,512,849 8,891,020 Public works 3,018,894 6,897,057 9,794,607 11,626,051 11,747,272 Capital Projects — — — — — Debt service
Assigned:
— — — — — Continuing appropriations
(3,182,262) (2,483,120) (8,064,140) (4,098,801) (8,734,368) Unassigned 43,530,558 51,215,051 53,842,460 60,116,187 59,697,350 Total all other governmental funds $ 185,847,101 $ 217,122,064 $ 239,819,968 $ 269,901,894 $ 296,783,525 Total Governmental Funds 154
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Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
Changes in Fund Balances of Governmental Funds
Fiscal Year
2016 2017 2018 2019 2020
Revenues
Taxes $ 28,057,989 $ 41,832,117 $ 44,931,250 $ 48,462,493 $ 44,881,038 Assessments 944,050 953,699 950,541 961,633 957,017
Licenses and permits 1,161,820 1,118,911 1,394,820 1,555,026 1,913,519 Intergovernmental 14,960,676 4,870,334 12,555,259 14,075,980 17,107,595 Charges for services 1,332,541 1,021,336 1,279,864 1,170,825 1,179,592 Use of money and property 7,475,742 4,659,301 2,388,683 4,824,651 5,219,088 Contributions, fines, and forfeitures 28,459 348,345 375,390 375,491 665,193 Developer participation 1,441,075 1,042,568 1,534,628 2,231,471 1,863,587 Miscellaneous 992,282 289,047 1,196,057 2,425,675 1,371,095 Total Revenues 56,394,634 56,135,658 66,606,492 76,083,245 75,157,724 Expenditures
Current:

General government 5,267,024 5,845,197 7,737,111 10,129,408 7,732,495 Public safety 22,125,962 23,377,755 22,508,088 23,164,976 24,009,725 Planning and development 3,294,259 2,549,779 4,310,589 6,415,466 5,436,281 Community services 4,983,038 4,626,401 5,236,083 5,944,200 6,159,707 Public works 4,101,210 4,025,958 4,146,135 4,219,461 5,421,606 Capital projects 7,209,874 6,859,428 9,015,861 9,096,460 23,150,511 Debt service:

Principal retirement 632,615 651,625 666,988 650,000 —
Interest and fiscal charges 346,137 307,600 1,460,371 178,080 28,868 Total Expenditures 47,960,119 48,243,743 55,081,226 59,798,051 71,939,193 Excess (Deficiency) of Revenues Over (Under)
Expenditures 8,434,515 7,891,915 11,525,266 16,285,194 3,218,531 Other financing sources (uses):

Proceeds from sale of land — — — — —
Transfers in 6,420,538 21,503,514 7,432,340 12,942,596 16,467,409 Transfers out (6,614,349) (21,904,814) (7,775,107) (13,826,890) (16,912,971) Debt Issuance Proceeds(2) — — — —
Capital leases — — — —
Proceeds from sale of capital assets — — — —
Total Other Financing Sources (Uses) (193,811) (401,300) (342,767) (884,294) (445,562) Extraordinary gain/loss on dissolution of RDA — 7,344,050 3,624,121 993,148 867,792 Special item (interfund loan payoff) — — — (5,553,561) — Net Change in Fund Balances $ 8,240,704 $ 14,834,665 $ 14,806,620 $ 10,840,487 $ 3,640,761 Debt Service as a Percentage of Noncapital
Expenditures (1) 2.4% 2.5% 3.3% 2.0% 0.06%

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Table 6
Changes in Fund Balances of Governmental Funds
Fiscal Year
2021 2022 2023 2024 2025
Revenues:
$53,493,786 $65,107,160 $67,267,115 $78,926,323 $81,653,872 Taxes 984,435 969,257 981,315 988,238 991,288 Assessments
2,020,596 4,521,449 3,994,989 2,820,613 2,682,352 Licenses and permits 25,720,328 15,989,135 16,353,942 21,243,975 19,650,235 Intergovernmental 964,710 1,623,951 1,558,784 1,494,422 1,413,876 Charges for services 2,601,482 (3,545,192) 4,592,365 12,247,458 15,084,698 Use of money and property 779,606 657,589 563,494 408,125 389,449 Contributions, fines, and forfeitures 1,844,665 5,584,146 4,216,121 879,431 455,990 Developer participation 645,780 970,399 2,602,248 1,499,269 1,433,969 Miscellaneous 89,055,388 91,877,894 102,130,373 120,507,854 123,755,729 Total Revenues Expenditures
Current:
8,464,230 10,515,771 20,967,405 7,601,346 12,462,862 General government 24,429,310 25,741,782 25,457,350 25,374,535 27,015,657 Public safety 6,544,477 5,234,065 6,503,091 7,590,589 8,550,991 Planning and development 5,583,420 6,325,904 8,063,457 12,785,671 14,395,752 Community services 5,287,280 5,654,080 6,470,613 7,117,820 9,256,259 Public works 18,219,385 7,167,446 14,180,312 28,482,857 18,000,280 Capital projects Debt service:
— 10,705 10,764 24,452 — Principal retirement
15,133 11,914 25,504 32,495 23,423 Interest and fiscal charges 68,543,235 60,661,667 81,678,496 89,009,765 89,705,224 Total Expenditures Excess (Deficiency) of Revenues Over (Under)
20,512,153 31,216,227 20,451,877 31,498,089 34,050,505 Expenditures Other financing sources (uses):
1,219,485 — — — — Proceeds from sale of land
10,781,267 6,131,440 10,079,550 19,078,824 14,852,704 Transfers in (11,568,281) (6,681,440) (10,679,550) (20,544,474) (16,152,704) Transfers out — — — 49,487 — Debt Issuance Proceeds(2)
— — — — — Capital leases
— — — — — Proceeds from sale of capital assets
432,471 (550,000) (600,000) (1,416,163) (1,300,000) Total Other Financing Sources (Uses) 739,933 609,515 — — — Extraordinary gain/loss on dissolution of RDA — — — — — Special item (interfund loan payoff)
$ 21,684,557 $ 31,275,742 $ 19,851,877 $ 30,081,926 $ 32,750,505 Net Change in Fund Balances Debt Service as a Percentage of Noncapital
Expenditures (1) 0.03% 0.06% 0.06% 0.09% 0.03%
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REVENUE CAPACITY INFORMATION
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Tax Revenue by Source
158
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Top 25 Bradley-Burns Sales Tax Producers
159
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Top 25 Measure G Sales Tax Producers
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Taxable Sales by Category
161
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Taxable Sales by Category
162
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Assessed Value of Taxable Property
163
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Direct and Overlapping Property Tax Rates
164
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Principal Property Taxpayers
165
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Property Tax Levies and Collections
166
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DEBT CAPACITY INFORMATION
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Ratios of Outstanding Debt by Type
169
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Ratios of Outstanding Debt by Type
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Ratios of General Bonded Debt Outstanding
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CITY OF LA QUINTA TABLE 17
Direct and Overlapping Debt
June 30, 2025
(in dollars)
Total Assessed Valuation (1) $ 19,725,339,533
Overlapping Debt (3)

16.69% $ 640,515,000 $ 106,914,764

51.97% 200,619,345 104,257,861

20.09% 475,170,000 95,466,405

88.91% 155,000 137,814

86.46% 345,000 298,270
307,075,114

4.65% $ 1,134,209,783 $ 52,718,071

4.65% 603,055,000 28,029,996

51.97% 31,156,380 16,191,348

20.09% 6,325,000 1,270,756
Desert Recreation District General Fund Obligations 27.32% 993,462 271,384 Total Overlapping General Fund Debt 98,481,555
Overlapping Tax Increment Debt
Successor Agencies 12.455-100.00% 355,165,000 206,995,105 Total Overlapping Tax Increment Debt
Total Gross Overlapping Debt 612,551,774
Less: Riverside County Supported Obligations -
Total Net Overlapping Debt 612,551,774
$ 338,056 338,056
338,056
$ 612,889,830
Estimated Share of
Overlapping Debt
Outstanding Debt
6/30/25
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. 172
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CITY OF LA QUINTA
Legal Debt Margin Information
Last Ten Fiscal Years
(in dollars)
2016 2017 2018 2019 2020
Assessed valuation (1) $ 12,457,435,999 11,930,906,878 $ 12,867,519,997 $ 13,351,737,881 $ 13,980,319,465 $ Conversion Percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation(2) 3,114,359,000 2,982,726,720 3,216,879,999 3,337,934,470 3,495,079,866 Debt limit percentage (2) 15% 15% 15% 15% 15%
Debt limit 447,409,008 467,153,850 482,532,000 500,690,171 524,261,980 - - - - -
Legal debt margin $ 447,409,008 $ 467,153,850 $ 482,532,000 $ 500,690,171 $ 524,261,980

0.0% 0.0% 0.0% 0.0% 0.0%
Fisca
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.

Source: Riverside County Auditor Controller
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TABLE 18
2021 2022 2023 2024 2025
$ 14,359,765,558 $ 15,163,622,940 $ 16,667,089,894 $ 18,200,952,648 $ 19,679,681,333 Assessed valuation (1) 25% 25% 25% 25% 25%
3,589,941,390 3,790,905,735 4,166,772,474 4,550,238,162 4,919,920,333 15% 15% 15% 15% 15% Debt limit percentage (2)
568,635,860 538,491,208 625,015,871 682,535,724 737,988,050 Debt limit Total net debt applicable to limit
- - - - - General obligation bonds (3)
$ 568,635,860 538,491,208 $ 625,015,871 $ 682,535,724 $ 737,988,050 $ Legal debt margin

0.0% 0.0% 0.0% 0.0% 0.0%
al Year
Total debt applicable to the limit
as a percentage of debt limit
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Pledged-Revenue Coverage
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DEMOGRAPHIC AND ECONOMIC INFORMATION
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Demographic and Economic Statistics
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Principal Employers
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Full-time City Employees by Function
179
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OPERATING INFORMATION
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Operating Indicators by Function
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CITY OF LA QUINTA TABLE 24
Capital Asset Statistics
by Function
Last Ten Fiscal Years
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Public Works:
128 128 128 128 129 129 129 129 129 129
34 36 36 36 79 81 81.1 82.6 83.6 85.0
281 372 372 372 372 372 372 382 382 382
54 54 54 54 50 50 50 50 51 51
3,018 5,758 5,758 5,408 4,808 4,808 4,808 4,858 4,858 4,858 8 8 8 8 8 8 8 8 8 9
Parks and Recreation:

Parks(4) 13 13 13 13 14 14 17 17 18 18
218 218 218 218 - - - - - -
40 40 40 40 - - - - - -
238 238 235 235 235 235
114 114 111 111 111 111
17 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:

Municipal golf courses 1 1 1 1 1 1 1 1 1 1
Undeveloped Park Acreage
Park Acreage
Traffic signals
Traffic signs
Bridges(3)
Streetlights (2)
Hiking Trails (miles)
City-Owned Acres(4)
City-Improved Acres(4)
Fiscal Year
Bikepaths (miles) (1)
Streets (miles)
Senior/Wellness Center
Museum
Library
Notes:
(1) Bike path miles were updated to include both Class I (off-street) and Class II (on-street, painted bike lanes) bicycle paths in 2015; the City has been adding Class II through various projects and the 2020 number has been updated accordingly. (2)The decorative streetlights in Old Town were added for the first time in 2017. (3)In 2024-25 the City completed work on the Dune Palms Bridge; the total bridge count has been adjusted to reflect only bridges on public roadways. (4)In fiscal year 2019-20, the City added one public park, the SilverRock Event Site. In 2020, the City aligned reporting with the Developmental Impact Fee Study from August 2019 which identifies parks as 'City-Owned' and 'City-Improved' by acreage in Table 3.1. In 2021-22, the City added one public park, the X-park. Additionally, the park count now includes two sports fields owned by Desert Sands Unified School District but maintained by the City. These parks were already included in the "city-improved acres" line. In fiscal year 2023-24, the City added a small park in the Cactus Flower area. 182
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CITY OF LA QUINTA TABLE 25
Schedule of Insurance in Force
June 30, 2025
Company Name Policy Number Coverage Limits Term Premium National Union Fire Insurance 01-309-02-02 Crime, Forgery, Fraud $1 Million 07/01/24 to 07/01/25 $1,800 Alliant Insurance Services, Inc
California Self-Insured All Risk Property Insurance $25 Million 07/01/24 - 07/01/25 $428,956 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 07/01/24 - 07/01/25 $379,413 Joint Powers Pool and Automobile Liability Single Limit per Occurrence Insurance Authority
California Self-Insured Workers' Compensation $10 Million 07/01/24 - 07/01/25 $225,876 Joint Powers Pool Per Occurrence
Insurance Authority
Source: City of La Quinta
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ANNUAL COMPREHENSIVE FINANCIAL REPORT FISCAL YEAR 2024/25 –

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

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

GASB sets the standards governing the content of an ACFR.

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

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

As shown in the chart below, the City’s Net Position (total assets and deferred outflows) is stated on page 10 of the Management Discussion and Analysis or MD&A of the fiscal year (FY) 2024/25 ACFR for La Quinta, and further described in detail on page 20.

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

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

City capital assets totaling $594,231,375 or 63% of the city’s total $950,550,296 Net Position (total assets and deferred outflows) include:
• 129 miles of streets and 121 miles of sidewalks
• 18 parks with amenities that include swimming pools, pickleball and tennis courts; X Park; soccer fields and softball/baseball diamonds; dog parks; playground equipment; and more.
• 22 city-owned buildings
Capital Assets $ 594,231,375
Restricted $ 106,639,960
Unrestricted $ 249,678,961
TOTAL NET POSITION $ 950,550,296
Net Position Summary
FY 2024/25
ATTACHMENT 2
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• 85 miles of bike paths
• 4,800-plus street signs
• 51 traffic light signals, over 100 public safety cameras • 582 catch basins
Restricted category is comprised of funds earmarked for a specific purpose; these restrictions are imposed on the City by an outside agency.

Unrestricted category is defined as funds that can be used to meet ongoing obligations because they are not restricted by an outside agency. It is important to note, however, that under GASB reporting requirements for the ACFR, fund restrictions established by the City’s own policies are not reflected. As a result, some amounts reported as unrestricted for financial reporting purposes may still be subject to internal limitations or designations.

For ACFR reporting purposes, the City’s unrestricted net position is comprised of funds committed or assigned for certain reserves or projects, including assets that are in nonspendable form per the agency’s established policies and procedures. For the City, the major components included within unrestricted net position, as reported in the FY 2024/25 ACFR, include the following:
• Non-Spendable: Land Held for Resale $5,403,652
• Non-Spendable: Due from Successor Agency $14,375,798
(Payable in annual installments through FY 2029/30 from the Successor Agency’s Redevelopment Property Tax Trust Fund (RPTTF) enforceable obligations) • Restricted for Pension Trust (Section 115 Trust) $6,172,305 • Reserves – Committed $45,000,000
• Reserves – Assigned $81,642,967
• Internal Service Funds $30,218,520
(Equipment Replacement, Information Technology, Park Equipment and Facilities, and Insurance)
Unassigned Fund Balance
The Unassigned Fund Balance at approximately $75.7 million, as reported by the City’s FY 2024/25 ACFR, are funds that have not been assigned to other Special Revenue Funds and that are not restricted, committed, or assigned to specific purposes within the General Fund.

While the City’s FY 2024/25 ACFR reports total unrestricted net position of $249,678,961, this amount is not fully available to meet ongoing obligations due to internal restrictions, policy-driven reserves, non-spendable assets, and internal service fund commitments.

The City and City Council have an obligation to La Quinta’s residents/taxpayers to spend/allocate funds responsibly, staying within budget to cover all cost obligations/expenditures to keep the City safe and to maintain City facilities, roads, sidewalks, and parks.
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The City Council and Staff continue to exercise fiscal prudence in the stewardship of taxpayers’ dollars. Each year during the budget process, surplus funds are allocated to reserve accounts, some designated for specific purposes and others maintained as unassigned reserves. These funds are available to address emergencies, such as earthquakes, natural disasters, pandemics, or economic recessions, and to help offset rising costs associated with inflation, ensuring the City’s financial stability and operational continuity.

It is vital for the City and for local governments to maintain adequate levels of fund balance to mitigate current and future risks such as revenue shortfalls and unanticipated expenditures. The City's fiscally conservative approach in prior years enabled us to successfully navigate extraordinary events such as the Great Recession of 2008, the global pandemic, and other cyclical economic shifts impacting our community. Both City staff and elected officials recognize their fiduciary responsibility to safeguard public resources and maintain the trust of our residents. This document reflects our continued commitment to prudent financial management and transparency. 282 CLICK HERE to Return to Agenda

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

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

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

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

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

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

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

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

Unavailable Revenues represents when an asset is recorded but the revenue is not yet available, such as a deferred inflow. These deferred resources are reported as 283 CLICK HERE to Return to Agenda
unavailable until such time as the revenue becomes available. The unrestricted net position is the remaining portion of net position that is not externally restricted.

Business-Type Activities represents the City’s enterprise fund to account for the SilverRock Golf Course operations, which is considered a major fund. 284 CLICK HERE to Return to Agenda
City of La Quinta
CITY COUNCIL MEETING: February 17, 2026

STAFF REPORT
AGENDA TITLE: DISCUSS STRIPING REVISIONS FOR EASTBOUND HIGHWAY 111

AT WASHINGTON STREET

RECOMMENDATION
Discuss potential striping revisions for eastbound Highway 111 at Washington Street.

EXECUTIVE SUMMARY
 The City recently completed the Highway 111 Pavement Rehabilitation Project No. 2022-25, which included corridor-wide striping revisions consistent with the Highway 111 Corridor Plan and the addition of bike lanes.  At the western city limits, striping transitions were designed to match the City of Indian Wells configuration, resulting in two eastbound through lanes and a buffered bike lane.
 Following project completion, residents have raised concerns regarding driver confusion related to the new striping configuration near Washington Street and the Plaza La Quinta driveway.
 Staff met with concerned residents and the Police Department and conducted field reviews to evaluate traffic operations and driver behavior.  Based on this review, staff developed and evaluated several striping and design alternatives to address safety and operational concerns while maintaining compliance with adopted plans and design standards.
 Staff seeks Council direction on a preferred path forward.

FISCAL IMPACT
Depending on Council direction, future costs may be associated with design, striping modifications, or construction of physical improvements. Potential construction elements could be incorporated into an already planned Community Development Block Grant (CDBG) funded driveway reconstruction project adjacent to the project area with additional funding recommended from Highway 111 Corridor Project No. 2019-05.

STUDY SESSION ITEM NO. 1
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BACKGROUND/ANALYSIS
The City recently completed the Highway 111 Pavement Rehabilitation project from west of Washington Street to Jefferson Street, which included pavement rehabilitation and updated striping consistent with the Highway 111 Corridor Plan. As part of this effort, striping was revised corridor-wide to include bike lanes and improved multimodal accommodations.

At the western city limits, the design transitions to match the City of Indian Wells configuration, which includes two eastbound through lanes and a buffered bike lane. This two-lane configuration was carried eastbound through Washington Street and includes:
 Two eastbound through lanes
 A buffered bike lane
 A right-turn pocket at the non-signalized Plaza La Quinta driveway  Dual right-turn pockets at Washington Street
 Dual left-turn pockets at Washington Street
In accordance with the California Manual on Uniform Traffic Control Devices (CAMUTCD), the buffered bike lane was striped to the left of the right-turn pockets. A striped gore area was also added at the Plaza La Quinta driveway to discourage vehicles from traveling straight through the right-turn pocket to access the Washington Street intersection. This configuration represents a change from the previous condition, which included three eastbound through lanes, a shoulder stripe at the driveway, and no bike lane.

Following project completion, residents have expressed concerns about confusion related to the new striping, particularly near the Plaza La Quinta driveway and the Washington Street intersection. In response, staff met with concerned residents and the Police Department and conducted field observations to evaluate traffic patterns and driver behavior.

Based on these reviews, staff identified two primary issues:

1. The opening of the right-turn pocket at the Plaza La Quinta driveway is located relatively close to the Washington Street intersection, leading some drivers to believe it is the only opportunity to move right for the intersection turn movement.

2. Drivers who recognize that there is a second downstream opening are concerned about being cut off by vehicles entering early, which results in additional drivers entering the right-turn pocket earlier than intended.

Staff also observed vehicles driving through the striped gore area, indicating that the current striping alone is not providing sufficient visual or physical guidance to influence desired driver behavior.
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OPTIONS CONSIDERED
Staff evaluated several options to address the observed concerns. Striping-only modifications that retain a bike lane were not recommended, as they would either require deviation from CAMUTCD standards or introduce additional conflict zones between vehicles and cyclists.

Option 1 – Cycle-track – staff recommended
This option would include construction of a raised curb along the bike lane to physically separate vehicles and cyclists. Cyclists would transition from the roadway to the sidewalk via a bike ramp at the intersection, eliminating the conflict zone created when bike lanes are placed to the left of right-turn pockets.
 Allows striping to closely resemble the original configuration, while maintaining two eastbound through lanes.
 Requires construction of a cycle-track and modification of the curb return at Washington Street.
 Could be incorporated into a planned CDBG-funded project to reconstruct the Plaza La Quinta driveway south of Highway 111 to meet Americans with Disabilities Act (ADA) standards.
 Remains consistent with the Highway 111 Corridor Plan while improving clarity and safety.

Option 2 – Re-stripe to Original Configuration
This option would return the roadway to three eastbound through lanes with no bike lane.  Not recommended, as it would create an isolated segment inconsistent with the Highway 111 Corridor Plan.
 Eliminates recently implemented multimodal improvements.

Option 3 – Maintain Existing Striping
This option would leave the current configuration in place.  Not recommended, as driver confusion persists.
 Drivers are continuing to disregard striped gore areas, reducing the effectiveness of the design.
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ADDITIONAL CONSIDERATIONS
The City continues to coordinate with the City of Indian Wells on a potential multi-purpose path connection to the CV Link. If that regional path is finalized in the future, staff would still recommend implementation of Option 1 to allow cyclists to remain on Highway 111 when accessing the La Quinta commercial corridor.

NEXT STEPS
Staff will proceed based on Council direction received during this study session and return with recommended actions, design concepts, and cost estimates as appropriate.

Prepared by: Ubaldo Ayón, Jr., Assistant Construction Manager Approved by: Bryan McKinney, P.E., Public Works Director/City Engineer Attachment: 1. Options Arial Overview
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ATTACHMENT 1: OPTIONS AERIAL OVERVIEW
OPTION 1 - STAFF RECOMMENDED: CYCLE-TRACK
ATTACHMENT 1
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DEPARTMENTAL REPORT ITEM NO. 4

COMMUNITY SERVICES

QUARTERLY REPORT
Wellness Center, LQ Library, LQ Museum, and Creation Station October 1 – December 31, 2025
Community Programs & Social Services
Wellness Center, FIND Food Distribution, Fritz Burns Pool, & Sports Wellness Center provided fitness and recreation programs to 15,564 participants/fitness members (14,289 fitness gym participants; and 1,275 program participants for SRR Resident Cards, Seasonal Luncheons, Tai Chi, Deep Stretch, Yoga, Pilates, Sound Bath, Stretch and Flex, PIYO, Ballroom Dance, Social Bridge, Monday Movies, Mah Jongg, Ukulele, Dominoes, Quilting for Good Times, and Walking Club). Social service offerings such as the Riverside County Cool/Warm Center and HICAP were available to the public.

Desert Recreation District (DRD) served 1,511 participants (684 for open/lap swim, youth swim lessons, Adaptive Swim lessons; and Parent & Me lessons; 228 Water Aerobics; 564 Senior Splash; 17 Floating Pumpkin Patch; and 18 Poolside with Santa) at Fritz Burns Pool programs/classes. Programs have been temporarily moved to Pawley Pool in Indio during the Fritz Burns Park improvements project. DRD has provided an activities report for November and December for the programs that are taking place at Pawley Pool (see attachment page 2- 5).

Youth sports programs had 37,995 total participants (players, spectators, coaches) for AYSO (soccer – 27,000), Friday Night Lights (flag football – 1,375), and La Quinta Youth Sports Association (baseball/softball – 9,620). Practices and league games are held at La Quinta Park, Colonel Mitchell Paige Middle School, and the La Quinta Sports Complex. Open Court Time volleyball and basketball programs, a City of La Quinta partnership with Desert Recreation District, had a total of 371 participants at the La Quinta Boys & Girls Club Gym.

In partnership with FIND Food Bank, distributed 27,885 pounds of food (food packages/boxes of dry goods and produce) to 1,056 persons at Coral Mountain, Hadley Villas, Vista Dunes, Washington Street Apartments, and Wolff Waters; FIND also provides mobile pantries for food distribution two times per month at Horizon High School and La Quinta Library Parking Lot. 293 CLICK HERE to Return to Agenda
Monthly Swim & Water Activities Report Template

1. General Information
• Organization/Facility Name: Desert Recreation District • Reporting Period: (November)
• Prepared By: Kyle Pleming
• Date Submitted: 12/02/25

2. Summary of Activities
All Activities scheduled at The Fritz Burns Pool Transferred over to Pawley Pool.

Activities include Senior Splash, Water Aerobics, Youth Swim Lessons, Open Swim and Lap Swim.

3. Attendance Overview
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4. Demographic

5. Challenges & Recommendations
• Challenges encountered this month:

Moving all equipment and supplies over to Pawley with only a 1-day gap between closing Fritz Burns Pool and Opening Pawley Pool. The move was successful, and all programs ran smoothly.

6. Upcoming Programs & Events
Pool Side with Santa Saturday December 13th.

7. Community Feedback
Rhonda North Schumacher - As senior water aerobics is a wonderful helpful exercise! Kyle and staff are great. Very kind and helpful. We need this pool while Frit Burns is under construction. Our group has been together for a long time. We appreciate that we have Pawley ❣️it’s also fun and a nice way to be with friends we’ve made over the years. Thank you. I’ve participated for over 6 years.

Kathie Wood - It is so nice to have an alternative to our La Quinta pool! While the drive is longer for many, it's wonderful to still be able to have our terrific classes! Nacy Edney - Thank you Kyle for asking for our input. The pool is great at Pawley but I know all of us will be happy to get back to our own pool eventually. I believe most of us are 295 CLICK HERE to Return to Agenda
now and can’t attend so don’t count them out. A few are going to have some surgeries and won’t be able to attend for a while, but it has nothing to do with the change of pools. Don’t give up on us!
Annette Gardara - The new location is nice, it is clean, the employees are very helpful.

Senior Splash Lap Swim
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Monthly Swim & Water Activities Report Template

1. General Information
• Organization/Facility Name: Desert Recreation District • Reporting Period: December
• Prepared By: Kyle Pleming, Nicholas Torres
• Date Submitted: 01/07/2025

2. Summary of Activities
All Activities scheduled at The Fritz Burns Pool Transferred over to Pawley Pool.

Activities include Senior Splash, Water Aerobics, Youth Swim Lessons, Open Swim and Lap Swim.

3. Attendance Overview
Dec-25 Dec-24
Total
Change
Adut Open Swim 193 172 21
Child Open Swim 12 7 5
Water Aerobics (Enrolled) 11 12 -1
Water Aerobics (Drop-In) 40 58 -18
Senior Splash (Enrolled) 28 40 -12
Senior Splash (Drop-In) 157 130 27
Guppies (Mo-Th) 0 1 -1
Parent & Me (Mo-Th) 0 0 0
Guppies (Sa) 0 NA NA
Penguins 1 (Sa) 0 NA NA
Parent & Me (Sa) 0 NA NA
Adaptive Swim Lessons NA NA NA
Poolside with Santa 0 18 -18
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4. Demographic
Water
Aerobics
Senior
Splash
Bermuda
Dunes
Coachella
Indian Wells
Indio 2 3
La Quinta 8 22
Palm Desert 1
Other 3
Total 11 28

5. Challenges & Recommendations
• Challenges encountered this month:

December is our slowest month of programming as holidays and weather effect daily pool use and registration. Due to low enrollment Poolside with Santa was cancelled.

6. Upcoming Programs & Events
Lifeguard Workshops beginning Saturdays at 11am.

7. Community Feedback
Feedback has remained positive. Numbers have remained steady during this slow month. 298 CLICK HERE to Return to Agenda
La Quinta Library
• Attendance: 25,700+ persons visited and participated in various programs; 42,900+ items were circulated; 8,000+ participated in various programs, meetings, and events. During this quarter there were 5,679 reference questions, 1,507 computer sessions, and 15,330 wireless sessions. • Events: Festival of Frights and Snowed In at the Library. • Programs: Baby/Toddler Storytimes (includes Saturdays); Sensory Hour, Teen Anime Café, Level Up LQ, Graphic Novel Club, Read the World, Pagemaster's Book Club, Page Turners Book Club, Chess Club, Culinary Kids, Gardening Club, and Japanese Culture Club.

Circulation/ Programs/ Events
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LQ Library staff participated in a Family Fall
event at SilverRock Park.

Participants enjoying teen programs at the LQ
Library.
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La Quinta Creation Station
• Attendance: 1,852 people visited/participated in various programs/services. • Memberships: 18 new memberships; 92 active memberships. • Programs: MakerCraft (Pepakura Pumpkin Mask; Dia de lo Muertos 3D Printed Sugar Skull Painting; Winter Carnival Games), Maker’s Tabletop: The Wild Sheep Chase Campaign; Youth Maker’s Guild:

The Modly Library; Ozobots After School (Trick-Or-Treat; Back-2-Basics; Snowplow), MakerSpace Camps (Electronic Spooky Mirror; 3D Printing & TinkerCAD) and FAB-Tastic! (Crochet Club; PLA Recycling).
• Social Media Reach: 751 Facebook Followers; 3,577 Facebook Views; 1,050 Instagram Followers; 8,883 Instagram Views; 163 YouTube Subscribers; and 129 Threads.

Makerspace Programs/Services/Memberships
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La Quinta Museum
• Attendance: 1,946 visitors/participants.
• Exhibits: Abandoned Planes, Trains, and Automobiles; Monstras!; Brilliant Expanses/ Fading Vision; LQ Legends: The Fisherman Steps; Dia De Muertos Cigar Box Alters; Spotlight: Hearing the Ancestors. • Events: Music at the Museum (Las Tías; Kimberly Cofer and the Tumbleweeds); Lecture: Thriving Salton Sea Communities from Alianza Coachella Valley; La Quinta Historical Society Lecture: Postcards from the Desert; Artist Reception: Ken Lee; Dia de Muertos Workshop; Torres Martinez Tribal Creation Story & Bird Singing; Annual Historic Casita Lighting; Autumn Art Party; Franklin Elementary Field Trip (4th grade).
• Programs: Good Books in the Gallery Book Club (The Haunting of Alejandra by V. Castro; Ties That Bind by Dave Isay; and December Book Exchange), Break with Huell, Genealogy Club, Sketchbook Journaling, STITCH, TED Talk Meet Up, and Mindful Art Workshop. • Social Media Promotion: Friday Fun Facts and Exhibit Content is shared via social media with Facebook (2.7K followers), Twitter, Instagram (5,188 followers), and YouTube (104 subscribers).

Exhibits/Programs/Events
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Community Events
LQ Fall Festival @ La Quinta Park
• The first annual LQ Fall Festival was held on Friday, October 17 at La Quinta Park from 5:00- 9:00 p.m. This outdoor event included food trucks, activities, interactive games/inflatables, and live music provided by the Chico Band.
• Approximately 2,000+ persons in attendance. Participation from Mayor and Councilmembers, along with La Quinta Neighborhood Watch, La Quinta High School AJROTC, and some members from the La Quinta Youth Collective.
• Vendor and food truck participants included AK Johnston, Balloon Casita, Bright Event Rentals, Emerald Isle Entertainment, Party Life photobooth, Enchanted Memories, Arty Party, Uncle D’s, FatBoy Tacos, Kettle-Mitas Inc., The Big Easy Sandwich, Tacontodo, The Stand, Tops N Barricades, Cruising Cones, LLC.
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LQ Fall Festival @ La Quinta Park
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Community Events
Veterans Recognition Ceremony @ Civic Center Campus
• The Veterans Recognition Ceremony was held on Monday, November 11, to honor and recognize 20 veterans and former honorees in the branches of the United States Air Force, Army, Coast Guard, Marines, and Navy. Guest speakers included Retired Lt. Col Peter Shaner (United States Navy, the U.S. Air Force, and the Air National Guard) and Cadet Major Ethan Mille (Air Force Junior ROTC La Quinta High School) provided words of wisdom, pride for serving their country, and a youthful perspective for those considering military services after graduating from high school.
• Gold Star Family recognition to honor Staff Sgt, James Perez, US Army and Cpl. Hunter Lopez, U.S. Marine Corps.
• A flyover was provided by the Palm Springs Air Museum, American Flag quilts provided by the Ophelia Project, the Pledge of Allegiance was led by Scouts from Sunrise District: Scouting America Troops 1701 & 451, and the presentation of colors was provided by La Quinta High School Air Force JROTC Honor Guard. Mayor and Councilmembers provided words of recognition for all veterans along with Lt. Nicolas Lingle from the Riverside County Sheriff’s Department.
• Musical performances were provided by La Quinta High School Wind Ensemble. Vendor participation included AK Johnston, Blooming Florist, Desert Rodeo, DV Rentals and Xpress Graphics.
• A Fallen Solider Table was displayed throughout November at the La Quinta Museum to honor those who are no longer with us. La Quinta City Hall also has a flag retirement box, located in the south parking lot, available for residents and visitors to properly discard their worn U.S. Flags. 305 CLICK HERE to Return to Agenda
Community Events
Tree Lighting Ceremony @ Civic Center Campus
• The annual Tree Lighting Ceremony was held on Friday, December 5. Mayor and Councilmembers provided holiday greetings and counted down the lighting of the Christmas Tree, provided by St. Nick’s Lighting and Decor. Approximately 2,500 persons attended the event. • Arctic Glacier provided a snow play area for families that included a sled area. Participants were provided La Quinta branded Santa hats and mittens to use in the snow. • Instagram photos with The Little Clauses (Santa and Mrs. Claus) by the tree and our emcees from Spotlight Entertainment, Chris and Michelle Brown, introduced the live performances provided by Dance, Play & Pretend, Beginning Ballet, La Quinta High School Cheer, Theater, and Wind Ensemble. • Holiday goodie bags were handed out to participants, Desert Recreation provide a cookie decorating station, Old Town Artisan Studios provided Art 2 Go kits, and Enchanted Memories had characters spreading holiday cheer and provided photo opportunities. Treats were provided by Kettle-Mitas Popcorn (kettle corn), and Bonita Coffee provided hot cocoa. Volunteers included the Boys and Girls Club, La Quinta Youth Collective, the Ophelia Girls and Scouts from Sunrise District: Scouting America Troop 1701 & 451.
• Vendor participation included AK Johnston, Balloon Casita, Bright Event Rental, Desert Feed, Desert Party Company, Emerald Isle Entertainment, Party Pals, Tops and Barricades, and Xpress Graphics. 306 CLICK HERE to Return to Agenda
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• Attendance: 4,216 residents and 3,831 non-residents used the park this quarter. Park hours: 5 days a week 12:00 - 9:00 p.m. (Wednesday - Friday) and 9:00 a.m. – 9:00 p.m. (Saturday-Sunday) for May - October. 7 days a week 12:00 – 9:00 p.m. (Monday - Friday) and 9:00 a.m. – 9:00 p.m. (Saturday-Sunday) November – April. • Total Memberships: 145 memberships sold this quarter (107 resident and 38 non-resident).

Overall memberships sold to date is approximately 1,594 (1,614 resident and 588 nonresident). • Programs: Rhythm Skate Club; Roller Skate Night; Pop-up Scooter Jam; Casl Armature Skate Contest; Veterans Day Jam; Thanksgiving Skate Camp; Friday Night Skate; Black Friday All Wheels Jam; Desert Bowl Jam; Christmas Skate Camp; Rhythm Skate Camp Christmas Lesson; and End of Year Wheels Jam.
• Events: 3 Year X Park Anniversary
X Park
Bike & Skate Programs/ Events/ Memberships
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2025
October - December 2025 and Annual Review

DESIGN & DEVELOPMENT

QUARTERLY REPORT
The Design and Development Department consists of three divisions:

The Hub, Building, and Planning
B u s i n e s s L i c e n s e s I s s u e d

L I C E N S E S A N D P E R M I T S
The Hub serves as a one-stop permit center. It is the central location for obtaining permits for planning, building, engineering, business licenses, and special events. The Hub also issues permits for garage sales, home occupations, pool drains, re-roofs, and HVAC, window, water heater, and utility changeouts.
184
305 288
200 210 198

OCTOBER NOVEMBER DECEMBER
2024 2025 2024 2025 2024 2025
475
874 849
660 682 703
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025
Online (88.69%) In-Person (11.31%)
P e r m i t s P r o c e s s e d
O n l i n e / I n - P e r s o n
W e l c o m e N e w B u s i n e s s e s
13 New Local Businesses
O t h e r P e r m i t s I s s u e d
180 211 180 165 135 150

OCTOBER NOVEMBER DECEMBER
2024 2024 2025 2024 2025
332 312 388
474 495 526
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025
This list is not exhaustive of all new businesses.

Angry Chickz
Ascendyn Advertising
Beneath the Surface Therapy
Boulevard Boutique
Desert Buzz Liquor
Fitzwell Interiors, Signature Treatments
Flor Hair Salon
Galcon-Hill JV
Kasey Rissman
Let's Eat Rice and Grill
Mindwave Psychiatry
Norma's Italian Kitchen La Quinta
Ray of Hope Counseling
DEPARTMENTAL REPORT ITEM NO. 5
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$127k $184k
$439k
$225k $211k $333k
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025
64 51 66 48 55 47
292 262
180
237
170
262
2024

OCTOBER NOVEMBER DECEMBER
2025 2024 2025 2024 2025
220 266
197 236
165 198

OCTOBER NOVEMBER
2024 2025

DECEMBER
2024 2025 2024 2025
Building Division
Plan Check Submittals
614 715 954
658 642 761
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025
Building Permits Issued
486 492 678 669 582 700
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025

P L A N C H E C K A N D B U I L D I N G P E R M I T S
The Building Division administers and issues all residential and commercial building permit applications, reviews plans (plan checks), and conducts on-site building inspections for compliance with the La Quinta Municipal Code and California Building Standards Code.

Building Inspections
1,482
1,164 1,182
824 1,041 942

OCTOBER NOVEMBER DECEMBER
2024 2025 2024 2025 2024 2025
Average Building Inspections Per Day
$74k
$112k
$71k
$108k
$66k
$112k
$52k
$83k
$58k $67k $54k
$78k
Plan Check Fees Collected: $227,781 Building Permit Fees Collected: $332,658 $168k
$424k
$193k $145k $164k $228k
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025

OCTOBER NOVEMBER DECEMBER
2024 2025 2024 2025 2024 2025

OCTOBER NOVEMBER DECEMBER
2024 2025 2024 2025 2024 2025
2,482
3,801
6,943
4,988 3,705 2,930
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025
41 62
116
82 62 49
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025

FINANCIAL DATA

INSPECTION DATA
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33 38
29 18
42 26
Q2 2020 Q2 2021 Q2 2022 Q2 2023 Q2 2024 Q2 2025

PLANNING
The Planning Division administers the zoning and development standards and works with residential and commercial developers, architects, builders, and businesses to ensure that development is consistent with the City's Zoning Code and General Plan. Planning staff coordinates with the Planning Commission, whose primary function is to develop and maintain the City’s General Plan, consider development applications, and serves as an advisory body to the City Council.

Planning Staff Approvals
Special Event Permits for weddings at 77600 Avenida Fernando on October 25, November 1, and November 8.

Special Event Permit for an Annual Halloween Fundraiser for La Quinta Historical Society and Traveling Paws on October 30 and October 31 at 58300 Almonte Lane.

Minor Adjustment to allow a 10% adjustment to the front yard setback at 77643 Calle Temecula.

Final Landscape Plans for Bravo Estates at the corner of Madison Street and Avenue 52.

Special Event Permit for a Trunk or Treat Event on October 24, hosted by Grocery Outlet at 50929 Washington Street.

Modification by Applicant for an outdoor playground and shade structure at the Desert Academy Preschool and Daycare at 50905 Avenida Bermudas.

Minor Use Permit for a temporary sales office and model home at Griffin Ranch.

Final Landscape Plan for front yard typicals for 37 single-family homes and the Sales Trailer at Griffin Ranch.

Minor Use Permit to reconfigure the arrays and installation of antennas at an existing Monopalm at the La Quinta Country Club at 77750 Avenue 50.

Modification by Applicant to allow for exterior paint modification for the Extra Mile convenience store and the Chevron gas station in the Dune Palms Plaza at 79513 Highway 111.

Modification by Applicant for installation of a patio cover at the rear of a property at 51289 Desert Club Drive.

Special Event Permit for an outdoor tent at the AMGEN Corporate Retreat at La Quinta Resort on January 7-9.

Temporary Use Permit for Home Depot Christmas Tree Lot at 79900 Highway 111.

Minor Adjustment to allow a 10% increase in height limit for a residence at 81807 Baffin Avenue.

Special Event Permit for IRONMAN 70.3 La Quinta 2025 Triathlon and associated activities on December 5-8.

Modification by Applicant for a 400 sq ft addition to the Tradition Golf Club Guardhouse at 78505 Old Avenue 52.

Minor Adjustment to allow a 10% reduction to the side yard setback for a residence at 47330 Via Ravenna.

Special Event Permit for La Quinta Art Celebration and Encore Event to take place in November 2025 and March 2026.

Director Determination for a mechanical equipment encroachment in a side yard setback at 56415 Jack Nicklaus Blvd.

Amended Final Tract Map for Malaga residential development.

Special Event Permit for the 2026 American Express Golf Tournament to take place at La Quinta Country Club, PGA West’s Nicklaus Tournament Course, and the Stadium Course at PGA West from January 19 through January 25, 2026.

PLANNING APPLICATIONS RECEIVED
11 7
10 11
21 8
Planning Commission Actions
Approved Resolution finding a proposed street vacation at the northwest corner of Avenida Villa and the adjacent alley right-of-way is consistent with the General Plan.

Recommendation to City Council to adopt a Mitigated Negative Declaration and approval of a Specific Plan for the Highway 111 Specific Plan and Development Code
Approved a Tentative Tract Map and two Site Development Permits to allow the subdivision and development of the golf course, perimeter landscape, and sales center for the Coral Mountain Club.

OCTOBER NOVEMBER DECEMBER
2024 2025 2024 2025 2024 2025
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2025 Annual Review
B u s i n e s s L i c e n s e s I s s u e d
2,506
2,988 2,901 2,997 2,724 3,088
2020 2021 2022 2023 2024 2025
1,259 1,453
1,947 1,958 1,744 1,875
2020 2021 2022 2023 2024 2025
0 O t h e r P e r m i t s I s s u e d
2,132
3,104
4,143
3,033 3,005 2,879
2020 2021 2022 2023 2024 2025
P l a n C h e c k S u b m i t t a l s
1,932
2,391
3,225 3,235
2,730 2,597
2020 2021 2022 2023 2024 2025
B u i l d i n g P e r m i t s I s s u e d
$549k
$971k $867k $816k $684k $760k
2020 2021 2022 2023 2024 2025
P l a n C h e c k F e e s C o l l e c t e d
$.730k
$1.16m
$2.10m
$1.49m
$1.03m $1.03m
2020 2021 2022 2023 2024 2025
P e r m i t F e e s C o l l e c t e d
88% 90%
2024 2025
P e r m i t s P r o c e s s e d
O n l i n e
123 128
148
89 112 123
2020 2021 2022 2023 2024 2025
P l a n n i n g A p p l i c a t i o n s
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La Quinta Development in Action - 2025

NORMA'S ITALIAN

KITCHEN

ENZO'S PATIO

EXPANSION

GOLF SOCIAL DANCE DIMENSIONS

HIDEAWAY CLUBHOUSE

EXPANSION

BOULEVARD LUXURY

CONSIGNMENT

DISCO RABBIT

JEFFERSON STREET

APARTMENTS
KEKE'S

KITCHEN TEN ELEVEN
(TRILOGY)
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FINANCIAL ADVISORY COMMISSION Page 1 of 4 DECEMBER 3, 2025 SPECIAL MEETING – MINUTES

FINANCIAL ADVISORY COMMISSION

SPECIAL MEETING

MINUTES
WEDNESDAY, DECEMBER 3, 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 Way.

PRESENT: Commissioners Anderson, Dorsey, Kiehl (joined the meeting via teleconference at 4:00 p.m.), Lee, Mast, Niblo, and Chair Way ABSENT: None

PLEDGE OF ALLEGIANCE
Commissioner Niblo 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. EXPANDING LA QUINTA’S ELECTRICAL CAPACITY UPDATE
City Manager McMillen provided a comprehensive update on the Imperial Irrigation District’s (IID) electric supply and distribution system serving the Coachella Valley, highlighting the current electric capacity conditions and rising demand for additional capacity in La Quinta due to ongoing development; and noting the need for system upgrades to ensure reliable service for existing and future customers.

Mr. McMillen reported that the City has been working collaboratively with IID, developers, and Riverside County to create cost-sharing arrangements for the necessary substation improvements; the most immediate priority is the Avenue 58 Substation, which requires long-lead equipment purchases and can relieve power capacity constraints; developers’ requests for electrical capacity currently exceed available capacity, indicating a need to secure equipment and move projects forward before the next peak demand season. Mr.

McMillen noted that on November 18, 2025, the IID’s Board of Directors approved two agreements – (1) an Engineering and Procurement Agreement (for certain long lead-time equipment to be paid by the City) and (2) Funding and Reservation of Capacity Agreement for Avenue 58 Transformer Bank Addition, which will be presented to Council for consideration at the December 16, 2025, regular meeting; IID may contribute to upgrade costs depending on systemwide benefit; the City anticipates advancing funding REPORTS AND INFORMATIONAL ITEM NO. 22
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FINANCIAL ADVISORY COMMISSION Page 2 of 4 DECEMBER 3, 2025 SPECIAL MEETING – MINUTES
for critical-path equipment to maintain project timelines, with reimbursement from developers as capacity allocations are finalized; and the City’s participation in regional coordination efforts, including the Coachella Valley Power Agency (CVPA) Joint Powers Authority, aimed at long-term planning and improving regional control over energy infrastructure.

General discussion followed related to IID’s cooperative role in the Coachella Valley, temporary power arrangements for projects, strategies for future capacity planning, smart home trends, solar production impacts, developer coordination, and the long-term timeline for constructing new substations.

COMMISSIONER KIEHL JOINED THE MEETING VIA TELECONFERENCE AT 4:00 P.M.

CONSENT CALENDAR ITEMS

1. RECEIVE AND FILE SPECIAL MEETING MINUTES DATED
NOVEMBER 5, 2025

2. RECEIVE AND FILE REVENUE AND EXPENDITURE REPORT DATED SEPTEMBER 30, 2025
MOTION – A motion was made and seconded by Commissioners Anderson/Dorsey to approve the Consent Calendar as presented. Motion passed unanimously

BUSINESS SESSION

1. RECEIVE AND FILE FISCAL YEAR 2024/25 MEASURE G SALES TAX

COMPLIANCE REPORT
Finance Director Martinez presented the staff report, which is on file in the Finance Department.

The Commission discussed the ongoing use of Measure G revenues, reserve considerations, and the long-term impact of funded projects.

MOTION – A motion was made and seconded by Commissioners Niblo/Mast to receive and file fiscal year 2024/25 Measure G Sales Tax Compliance Report as presented.

Motion passed unanimously.

2. APPOINT TWO MEMBERS OF THE FINANCIAL ADVISORY COMMISSION TO SERVE ON THE FISCAL YEAR 2026/27 GENERAL FUND OPERATING BUDGET SUBCOMMITTEE (Subcommittee)
Finance Director Martinez presented the staff report, which is on file in the Finance Department.
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The Commission noted the Subcommittee offers newer members an opportunity to understand the City’s budget process; discussed the Subcommittee’s meeting frequency and the potential appointment of two or up to three Commissioners; and Commissioners Niblo and Dorsey expressed their willingness to serve on the Subcommittee.

MOTION – A motion was made and seconded by Commissioners Lee/Mast to appoint Commissioners Niblo and Dorsey to serve on the fiscal year 2026/27 General Fund Operating Budget Subcommittee. Motion passed unanimously.

3. RECEIVE AND FILE FIRST QUARTER FISCAL YEAR 2025/26 TREASURY REPORTS FOR JULY, AUGUST, AND SEPTEMBER 2025
Principal Management Analyst Hallick presented the staff report, which is on file in the Finance Department.

The Commission discussed future expected earnings versus actual investment income; differences in performance between City investment pools California Asset Management Program (CAMP) and Local Agency Investment Fund (LAIF); the importance of maintaining adequate reserves to manage fluctuations in investment income and operational needs; the City’s ongoing monitoring of market conditions and Federal Reserve actions; prudent management of cash and transitions between investment pools; and considerations for prioritizing LAIF or alternative investment allocations.

MOTION – A motion was made and seconded by Commissioners Mast/Dorsey to receive and file first quarter fiscal year 2025/26 Treasury Reports for July, August, and September 2025, as presented. Motion passed unanimously.

STUDY SESSION – None

DEPARTMENTAL REPORTS

1. FINANCE DEPARTMENT CURRENT AND FUTURE INITIATIVES
Staff provided updates on ongoing and upcoming Finance Department initiatives, including preparation of the Annual Comprehensive Financial Report (ACFR) for fiscal year (FY) 2024/25; filing of the Measure A Local Streets and Roads Audit for FY 2024/25 with the Riverside County Transportation Commission; filing of the Annual Street and Road Improvement Audit for FY 2024/25 with the State Controller’s Office; and the annual development project fees reports – the Art in Public Places and Development Impact Fees will be presented to Council at the December 16, 2025, regular meeting.

Staff reviewed major capital improvements such as the Dune Palms Bridge Improvements Project and ongoing coordination with the Public Works Department to ensure compliance with federal and state requirements.
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The Commission recognized the Finance Department’s strong working relationship with the City’s auditors, including proactive and timely communication throughout the audit process; and discussed the California Society of Municipal Financial Officers Annual Conference (CSMFO) will be held at the Palm Springs Convention Center, commending Finance Director Martinez and Principal Management Analyst Hallick for being selected as presenters.

Staff provided general updates on ongoing projects, including Imperial Irrigation District (IID) coordination efforts; Federal Emergency Management Assistance (FEMA) reimbursements related to Tropical Storm Hilary; and upcoming City events.

COMMISSIONERS’ ITEMS
Commissioner Lee expressed appreciation to Commissioner Kiehl for attending the meeting while traveling internationally. The Commission acknowledged and thanked Chair Way for her leadership in her new role as Chairperson.

ADJOURNMENT
There being no further business, it was moved and seconded by Commissioners Dorsey/Mast to adjourn this meeting at 5:27 p.m. Motion passed unanimously.

Respectfully submitted,
Amanda Guerrero, Commission Secretary
City of La Quinta, California
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La Quinta City CouncilFebruary 17, 2026

La Quinta City Council
February 17, 2026