Palm Desert City Council
February 12, 2026

PALM DESERT CITY COUNCIL

MEETING AGENDA

Thursday, February 12, 2026
Closed Session 3:15 p.m.; Regular Session 4:00 p.m.

Council Chamber, City Hall
73-510 Fred Waring Drive
Palm Desert, California
This is a joint meeting of the Palm Desert City Council, Successor Agency to the Palm Desert Redevelopment Agency, Palm Desert Housing Authority and the Palm Desert Board of Library Trustees. Pursuant to Assembly Bill 2449, this meeting may be conducted as a hybrid meeting allowing public access via teleconference or in person, and up to two Councilmembers may attend remotely.

WATCH THE MEETING LIVE: Watch the City Council meeting live at the City’s website:
www.palmdesert.gov under the “Meeting Agendas” link at the top of the homepage, or on the City's YouTube Channel.

OPTIONS FOR PARTICIPATING IN THIS MEETING:

OPTION 1: IN PERSON
Attend in person in the Council Chamber, located at 73510 Fred Waring Drive, Palm Desert, California 92260.

OPTION 2: VIA EMAIL
Send your comments by email to: [email protected].

Emails received prior to 10:00 a.m. on the day of the City Council meeting will be made part of the record and distributed to the City Council. Emails will not be read aloud at the meeting.

OPTION 3: LIVE VIA ZOOM
Access via palmdesert.gov/zoom or zoom.us, click “Join Meeting” and enter Webinar ID 833 6744 9572.

1. OPTION 4: LIVE VIA TELEPHONE

1. (213) 338-8477 and enter Meeting ID 833 6744 9572 followed by #.

2. Indicate that you are a participant by pressing # to continue.

During the meeting, press *9 to add yourself to the queue and wait for the City Clerk to announce your name/phone number. Press *6 to unmute your line and limit your comments to three minutes.

3. Pages

1. CALL TO ORDER - CLOSED SESSION - 3:15 P.M.

2. PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY
This time has been set aside for members of the public to address the City Council on items contained only on the Closed Session Agenda within the threeminute time limit. Speakers may utilize one of the three options listed on the first page of this agenda.

3. RECESS TO CLOSED SESSION

4. CLOSED SESSION AGENDA
RECOMMENDATION:

The following items were considered in closed session:

4.a Closed Session Meeting Minutes: December 11, 2025

4.b Conference with Real Property Negotiations pursuant to Government Code Section 54956.8
Property Description: 1.62-acres located at the southeast corner of Fred Waring Drive and San Pablo Avenue.

Assessor’s Parcel Numbers (APNs): 627-101-068, 627-101-033, 627-101- 002, 627-101-067 and 627-101-017.

Agency: City of Palm Desert/Successor Agency to the Redevelopment Agency
City Negotiator: Chris Escobedo/Richard Cannone/Martin Alvarez Negotiating Parties: City of Palm Desert/Successor Agency to the Redevelopment Agency and The Pacific Companies
Under Negotiation: Price and Terms

4.c Conference with Legal Counsel regarding Significant Exposure to Litigation pursuant to Government Code Section 54956.9(d)2
1 case.

4.d Conference with Legal Counsel regarding Initiation of Litigation pursuant to Government Code Section 54956.9(d)4
2 cases.

4.e Conference with Labor Negotiators pursuant to Government Code Section 54957.6
City Negotiator(s): City Manager; Assistant City Manager; Human Resources Director
Employee organization: Palm Desert Employees Organization

5. ROLL CALL - REGULAR MEETING - 4:00 P.M.

6. PLEDGE OF ALLEGIANCE
Councilmember Nestande

7. INSPIRATION
Mayor Pro Tem Pradetto
Palm Desert City Council Meeting Agenda
February 12, 2026
2 8. REPORT OF CLOSED SESSION
City Attorney Shah

9. AWARDS, PRESENTATIONS, AND APPOINTMENTS

9.a VISIT GREATER PALM SPRINGS UPDATE

10. CITY MANAGER COMMENTS

10.a DESERT WILLOW AWARD RECOGNITION FROM 59CLUB 11

11. MAYOR/COUNCILMEMBER REPORTS AND REQUESTS FOR ACTION

12. NONAGENDA PUBLIC COMMENTS
This time has been set aside for the public to address the City Council on issues that are not on the agenda for up to three minutes. Speakers may utilize one of the three options listed on the first page of the agenda. Because the Brown Act does not allow the City Council to act on items not listed on the agenda, members may briefly respond or refer the matter to staff for a report and recommendation at a future meeting.

13. CONSENT CALENDAR
All matters listed on the Consent Calendar are considered routine and may be approved by one motion. The public may comment on any items on the Consent Agenda within the three-minute time limit. Individual items may be removed by the City Council for a separate discussion.

RECOMMENDATION:

To approve the consent calendar as presented.

13.a APPROVAL OF CITY COUNCIL, SUCCESSOR AGENCY, AND

HOUSING AUTHORITY MINUTES
21 RECOMMENDATION:

Approve the Minutes of January 22, 2026.

13.b APPROVAL OF WARRANT REGISTERS 29
RECOMMENDATION:

Approve the warrant registers issued for the period 1/15/2026 to 1/29/2026.

13.c RECEIVE AND FILE APPLICATIONS FOR ALCOHOLIC BEVERAGE

LICENSES
71 RECOMMENDATION:

Receive and file the applications for Alcoholic Beverage Licenses for:

D' Coffee Bouteaque at 36901 Cook Street, Suites 8 & 9, Palm Desert, CA 92211-6112
•
Red Lobster #6378 at 72291 Highway 111, Palm Desert, CA 92260-2744
•
Palm Desert City Council Meeting Agenda
February 12, 2026
3 13.d AMENDMENT TO THE 2026 CITY COUNCIL REGULAR MEETING

SCHEDULE
79 RECOMMENDATION:

Approve the cancellation of the regular City Council meeting of September 24, 2026, to accommodate City Council participation in the League of California Cities Annual Conference.

13.e ACCEPTANCE OF A RESIGNATION FROM THE EL PASEO PARKING

AND BUSINESS IMPROVEMENT DISTRICT BOARD
81 RECOMMENDATION:

With regret, accept the resignation of David Fletcher from the El Paseo Parking and Business Improvement District Board effective January 15, 2026.

13.f AUTHORIZATION OF ADDITIONAL OUT-OF-STATE TRAVEL 83 RECOMMENDATION:

Approve additional out-of-state travel as outlined in the staff report, consistent with the City’s Travel Policy.

13.g FISCAL YEAR 2025-26 MIDYEAR BUDGET STATUS AND STAFF

ALLOCATION UPDATE
87 RECOMMENDATION:

Receive and file Fiscal Year 2025-26 Midyear Budget Status Update.

1. Adopt a Resolution entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, RATIFYING
CHANGES TO EXHIBIT “A” ALLOCATED POSITIONS OF
RESOLUTION NO. 2025-052, ADOPTING AUTHORIZED

CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY
SCHEDULE, AND SALARY RANGES.”

2. 13.h RECEIVE AND FILE THE CITY OF PALM DESERT AUDITED ANNUAL

COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE FISCAL
YEAR ENDED JUNE 30, 2025
109
RECOMMENDATION:

Receive and file the audited Annual Comprehensive Financial Report (ACFR) for the City of Palm Desert for the fiscal year ended June 30, 2025.

Palm Desert City Council Meeting Agenda
February 12, 2026
4 13.i AWARD A CONSTRUCTION CONTRACT TO TRI-STAR CONTRACTING II, INC., FOR THE MOUNTAIN VIEW RETENTION BASIN PROJECT (CDR00007) – CEQA DETERMINATION
353
RECOMMENDATION:

Award a construction contract, including Bid Alternate #1, to TriStar Contracting II, Inc., of Desert Hot Springs, California, in the amount of $2,082,687.30, plus a $200,000 contingency for unforeseen expenses.

1. Authorize the Director of Finance to appropriate funds in the amount of $967,552.30 from unobligated Capital Improvement Fund Reserves to Account No. 4004159-4219100.

2. Authorize the City Attorney to make necessary non-monetary changes to the agreement.

3. Authorize the City Manager to execute the agreement and any written requests for change orders up to the contingency amount, amendments, and any other documents necessary to effectuate this action, in accordance with Palm Desert Municipal Code Section 3.30.170(B).

4. Authorize the City Manager to execute the Notice of Completion (NOC) and the City Clerk to file the NOC upon satisfactory completion of the Project.

5. Make a finding that the project is categorically exempt from further review under the California Environmental Air Quality Act (CEQA) Guidelines, pursuant to Class 1, Section 15301 (Existing Facilities), 15302 (Replacement or Reconstruction), Class 3, Section 15303 (Small Structures) and 15304 (Minor Alterations to Land) and authorize the City Engineer to submit Notice of Exemption.

6. Palm Desert City Council Meeting Agenda
February 12, 2026
5 13.j APPROVE AMENDMENT NO. 2 TO ADMINISTRATIVE CONTRACT NO.

A47670, PROFESSIONAL SERVICES AGREEMENT WITH JOHN

KALISKI ARCHITECTS TO ADD A VIEWS ANALYSIS AND

RECOMMENDATIONS COMPONENT AND EXTEND THE CONTRACT
THROUGH JUNE 30, 2027
409
RECOMMENDATION:

Approve Amendment No. 2 to the Professional Services
Agreement with John Kaliski Architects (JKA) to increase the contract amount by $36,677 to incorporate a comprehensive views analysis and recommendations component into the ongoing contract, for a total not-to-exceed amount of $264,839.

1. Extend the term of the Professional Services Agreement through June 30, 2027.

2. Authorize the City Attorney to make any non-monetary changes to the agreement.

3. Authorize the City Manager or designee to execute any change orders or amendments, including extensions of the agreement, provided such actions remain within the approved amount.

4. 14. ACTION CALENDAR
The public may comment on individual Action Items within the three-minute time limit. Speakers may utilize one of the three options listed on the first page of the agenda.

14.a RESOLUTIONS ADOPTING AMENDMENTS TO THE CITY’S CONFLICT

OF INTEREST CODE AND DESIGNATING CERTAIN APPOINTED

BODIES AND OFFICIALS FOR TRAVEL REIMBURSEMENT AND

APPLICABLE ETHICS AND FISCAL TRAINING REQUIREMENTS
419
RECOMMENDATION:

Adopt a Resolution entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,

ADOPTING AN AMENDED CONFLICT OF INTEREST CODE
AND RESCINDING RESOLUTION NO. 2024-070.”

1. Adopt a Resolution entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,

DESIGNATING CERTAIN BOARDS, COMMISSIONS,

COMMITTEES, AND TASK FORCES AS ELIGIBLE FOR TRAVEL

REIMBURSEMENT AND IDENTIFYING OFFICIALS SUBJECT

TO STATE-MANDATED ETHICS AND FISCAL TRAINING
REQUIREMENTS.”

2. 15. PUBLIC HEARINGS
The public may comment on individual public hearing items within the threeminute time limit. The applicant or appellant will be provided up to ten minutes to make their presentation. If other speakers provide comments, the applicant or appellant will be given an opportunity to offer rebuttal comments for up to three additional minutes. Speakers may utilize one of the three options listed on the first page of this agenda.

Palm Desert City Council Meeting Agenda
February 12, 2026
6 15.a APPROVAL OF PROPOSED PLAN FOR BOND ISSUANCE BY THE

CALIFORNIA MUNICIPAL FINANCE AUTHORITY FOR THE PALM

DESERT FAMILY HOUSING PROJECT LOCATED AT THE

NORTHWEST CORNER OF COOK STREET AND FRANK SINATRA
DRIVE (SUPERSEDING RESOLUTION NO. 2026-001)
433
RECOMMENDATION:

Conduct the public hearing and receive public comments under the requirements of the Tax Equity and Fiscal Responsibility Act (“TEFRA”) and the Internal Revenue Code of 1986, as amended (the “Code”), in connection with the proposed issuance, in one or more series, of exempt facility bonds for a qualified residential rental project pursuant to Section 142(a)(7) of the Code by the California Municipal Finance Authority (“CMFA”), a joint exercise of powers authority and public entity of the State of California, in an amount not to exceed Fifty Million Dollars ($50,000,000) (the “Bonds”). The Bonds will finance or refinance the acquisition, construction, improvement and equipping of the Palm Desert Family Housing Project, a 298 unit multifamily affordable rental housing development (295 income restricted units and 3 manager units) located at the northwest corner of Cook Street and Frank Sinatra Drive (APN 694-200-021) in Palm Desert, California (the “Project”).

1. Adopt a Resolution entitled “RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT APPROVING THE

ISSUANCE OF THE CALIFORNIA MUNICIPAL FINANCE

AUTHORITY EXEMPT FACILITY BONDS IN AN AGGREGATE
PRINCIPAL AMOUNT NOT TO EXCEED $50,000,000 FOR THE

PURPOSE OF FINANCING OR REFINANCING THE

ACQUISITION, CONSTRUCTION, IMPROVEMENT AND

EQUIPPING OF PALM DESERT FAMILY HOUSING AND
CERTAIN OTHER MATTERS RELATING THERETO,” approving
the issuance of the Bonds by CMFA for the benefit of Sinatra Family Housing, LP, a partnership of which Compass for
Affordable Housing (the “Developer”) or a related person to the Developer is the general partner, to provide for the financing of the Project. Such adoption is solely for the purpose of satisfying the requirements of TEFRA, the Code, and California Government Code Sections 6500 et seq. This action is intended to supersede Resolution No. 2026-001 solely for TEFRA public approval purposes with respect to the Bonds and the Project.

2. Ratify the Indemnity Agreement previously executed with Sinatra Family Housing, LP, and authorize the Mayor or City Manager to execute Amendment No. 1 to the Indemnity Agreement, in
substantially the form attached.

3. Palm Desert City Council Meeting Agenda
February 12, 2026
7 15.b APPEAL OF A DECISION OF THE PLANNING COMMISSION ADOPTING

A MITIGATED NEGATIVE DECLARATION, FINDING THE PROJECT
EXEMPT FROM CEQA UNDER GUIDELINES SECTION 15183, AND

APPROVING A PRECISE PLAN FOR THE CATAVINA RESIDENTIAL

PROJECT
457
RECOMMENDATION:

Hold a public hearing and adopt a Resolution entitled “A RESOLUTION OF

THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,

DENYING AN APPEAL AND CONFIRMING THE DECISION OF THE

PLANNING COMMISSION OF THE CITY OF PALM DESERT,

CALIFORNIA, TO ADOPT AN INITIAL STUDY MITIGATED NEGATIVE

DECLARATION PURSUANT TO THE CALIFORNIA ENVIRONMENTAL

QUALITY ACT (CEQA) AND APPROVING A PRECISE PLAN FOR THE CONSTRUCTION OF A 546 SINGLE FAMILY UNIT RESIDENTIAL

COMMUNITY LOCATED SOUTH OF FRANK SINATRA DRIVE AND

WEST OF PORTOLA AVENUE, AND FIND THE PROJECT EXEMPT

FROM CEQA PURSUANT TO STATE CEQA GUIDELINES SECTION
15183.”

15.c THIRD AMENDMENT TO THE DEVELOPMENT AGREEMENT 96-1 WITH WVC RANCHO MIRAGE, INC. (FORMERLY STARWOOD) FOR THE

DESERT WILLOW WESTIN, AND FIND THE PROJECT EXEMPT FROM

THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)
1043
RECOMMENDATION:

Introduce an Ordinance entitled, “AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, APPROVING A THIRD AMENDMENT TO THE DEVELOPMENT AGREEMENT 96-1

BETWEEN THE CITY OF PALM DESERT AND WVC RANCHO MIRAGE,
INC. (FORMERLY STARWOOD) FOR DESERT WILLOW WESTIN,

EXTENDING THE TERM OF THE DEVELOPMENT AGREEMENT BY SIX
(6) MONTHS TO AUGUST 27, 2026, AND FINDING THE PROJECT IS

EXEMPT FROM ENVIRONMENTAL REVIEW IN ACCORDANCE WITH
THE CALIFORNIA ENVIRONMENTAL QUALITY ACT.”

16. INFORMATION ITEMS

17. ADJOURNMENT
Palm Desert City Council Meeting Agenda
February 12, 2026
8 18. PUBLIC NOTICES
Agenda Related Materials: Pursuant to Government Code §54957.5(b)(2) the designated office for inspection of records in connection with this meeting is the Office of the City Clerk, Palm Desert Civic Center, 73-510 Fred Waring Drive, Palm Desert. Staff reports for all agenda items considered in open session, and documents provided to a majority of the legislative bodies are available for public inspection at City Hall and on the City’s website at www.palmdesert.gov by clicking “Meeting Agendas” at the top of the page.

Americans with Disabilities Act: It is the intention of the City of Palm Desert to comply with the Americans with Disabilities Act (ADA) in all respects. If, as an attendee or a participant at this meeting, or in meetings on a regular basis, you will need special assistance beyond what is normally provided, the city will attempt to accommodate you in every reasonable manner. Please contact the Office of the City Clerk, (760) 346-0611, at least 48 hours prior to the meeting to inform us of your needs and to determine if accommodation is feasible.

AFFIDAVIT OF POSTING
I, Michelle Nance, Assistant City Clerk of the City of Palm Desert, do hereby certify, under penalty of perjury under the laws of the State of California, that the foregoing agenda for the Palm Desert City Council, Successor Agency for the Palm Desert Redevelopment Agency, and Housing Authority, was posted on the City Hall bulletin board and City website www.palmdesert.gov no less than 72 hours prior to the meeting.
/S/ Michelle Nance
Assistant City Clerk
Palm Desert City Council Meeting Agenda
February 12, 2026
9 10
11 12
13 14
15 16
17 18
19 20
Palm Desert City Council, Successor Agency to the Palm Desert Redevelopment Agency, Housing Authority, and Board of Library Trustees Regular Meeting Minutes
January 22, 2026.

Present: Mayor Evan Trubee, Councilmember Jan Harnik, Councilmember Gina Nestande, Councilmember Karina Quintanilla*, Mayor Pro Tem Joe Pradetto
* Councilmember Quintanilla participated remotely in accordance with SB 707, while traveling on official City business.

1. CALL TO ORDER - REGULAR MEETING - 4:00 P.M.

A Regular Meeting of the Palm Desert City Council was called to order by Mayor Trubee on Thursday, January 22, 2026, at 4:00 p.m., in the Council Chamber, City Hall, located at 73-510 Fred Waring Drive, Palm Desert, California.

2. ROLL CALL

3. PLEDGE OF ALLEGIANCE
Mayor Trubee led the Pledge of Allegiance.

4. INSPIRATION
Councilmember Quintanilla provided words of inspiration.

5. AWARDS, PRESENTATIONS, AND APPOINTMENTS

5.a GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) DISTINCTION AWARD FOR FISCAL YEAR 2025-26

6. CITY MANAGER COMMENTS

6.a SHERIFF DEPARTMENT UPDATE
Lieutenant Porras, of Riverside County Sheriff's Department, provided updates on the Forwarded Actions for Speeding Tickets (FAST) program and the Coalition to End Human Trafficking.

6.b PUBLIC WORKS PROJECT HIGHLIGHTS
Chris Gerry, Senior Project Manager, narrated a PowerPoint presentation and responded to City Council inquiries.

7. MAYOR/COUNCILMEMBER REPORTS AND REQUESTS FOR ACTION
Councilmembers provided updates on their attendance at various meetings and events.

8. NON-AGENDA PUBLIC COMMENTS
Patrick Lange, resident of Indio, provided information regarding a book he wrote on traffic safety.

Michelle Rodarte, of FE Community Development Center, expressed appreciation to the Mayor and City Council for their support and invited the City Council to attend the volunteer appreciation dinner on January 31, 2026.
21 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
2 9. CONSENT CALENDAR
Councilmember Harnik announced her recusal from Items 9.d and 9.g due to the proximity of her real property. Mayor Trubee announced his recusal from Item 9.d due to the proximity of his real property. Mayor Trubee and Mayor Pro Tem Pradetto each announced their recusal from Item 9.g in accordance with Senate Bill 1439.

City Attorney Shah advised that, because a majority of the Council is recused from Item

9.G, the Fair Political Practices Commission permits the application of the rule of necessity. Under this process, one recused member may be selected by a game of chance to return to the dais and participate in the item.

City Clerk Mejia conducted a drawing of straws, and Mayor Pro Tem Pradetto was selected to participate in Item 9.g.

Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla
To approve the consent calendar as presented.

Motion Carried (5 to 0)

9.a APPROVAL OF CITY COUNCIL, SUCCESSOR AGENCY, AND HOUSING

AUTHORITY MINUTES
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla
Approve the Study Session and Regular Meeting Minutes of January 8, 2026.

Motion Carried (5 to 0)

9.b APPROVAL OF WARRANT REGISTERS
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla
Approve the warrant registers issued for the period December 4, 2025, to January 8, 2026.

Motion Carried (5 to 0)

9.c DECEMBER 2025 PROCUREMENT REPORT
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla
Receive and file the monthly Procurement Report for December 2025.

Motion Carried (5 to 0)
22 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
3 9.d RECEIVE AND FILE APPLICATIONS FOR ALCOHOLIC BEVERAGE

LICENSES
Receive and file applications for Alcoholic Beverage Licenses for:
 One El Paseo Restaurant (Palm Desert Restaurant B LLC) at 74225 HWY 111 Ste. B, Palm Desert, CA 92260-4143
 Platinum Cowboy (A KRYTEN, INC) at 74040 HWY 111 STE G, Palm Desert, CA 92260-4134
 Mojave Resort (Mojave Hospitality Operations, LLC) at 73721 Shadow Mountain Drive, Palm Desert, CA 92260-4841
RECUSED (2): Councilmember Harnik, and Mayor Trubee
Motion Carried (3 to 0)

9.e AWARD CONTRACT TO VAN ENGINEERING, INC., FOR TAOS PALMS APARTMENTS SITE IMPROVEMENTS (PROJECT NO. CHA00004)
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla

1. Award Construction Contract No. HA50390 to Van Engineering, Inc., of Wildomar, California, in the amount of $216,163, plus a $21,616 contingency for unforeseen expenses (Project No. CHA00004/Project ID 2025-IFB-212).

2. Authorize the Director of Finance to appropriate funds from Housing Authority Fund Balance Reserves to Housing Authority Replacement Expenditure Account No. 8714195-4331100, in the amount of $237,779.

3. Authorize the General Counsel to make non-monetary changes to the contract.

4. Authorize the Executive Director to execute the agreement and any written requests for change orders up to the contingency amount, amendments, and any documents necessary to effectuate the actions taken herewith.

5. Authorize the Executive Director to execute the Notice of Completion (NOC) and the City Clerk to file the NOC upon satisfactory completion of the Project.

Motion Carried (5 to 0)
23 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
4 9.f APPROVE TEN-YEAR LOAN AGREEMENT WITH GOLDENVOICE FOR INSTALLATION OF ‘TAFFY’ ARTWORK BY STEPHANIE LIN AT CIVIC

CENTER PARK
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla

1. Approve a ten-year artwork Loan Agreement No. C50400 with Goldenvoice for the installation of Taffy by Stephanie Lin at Civic Center Park.

2. Approve expenditure in an amount not to exceed $180,070 payable to Goldenvoice for Artwork and installation costs.

3. Authorize the City Attorney to make non-monetary changes to the contract.

4. Authorize the City Manager to execute the agreement and any other documents necessary to complete the project.

Motion Carried (5 to 0)

9.g RESOLUTION APPROVING FINAL TRACT MAP NO. 38640, LOCATED AT 73815 SHADOW MOUNTAIN DRIVE, WEST OF PORTOLA AVENUE
Adopt a resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, APPROVING FINAL TRACT MAP NO. 38640, LOCATED AT 73815 SHADOW MOUNTAIN DRIVE, WEST OF
PORTOLA AVENUE.”
RECUSED (2): Councilmember Harnik, and Mayor Trubee
Motion Carried (3 to 0)

9.h RECEIVE AND FILE THE INDEPENDENT ACCOUNTANTS’ REPORT ON

AGREED-UPON PROCEDURES PERFORMED ON THE MEASURE A
TRANSPORTATION FUND FOR THE FISCAL YEAR ENDED JUNE 30, 2025 Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla
Receive and file the Independent Accountants’ Report on Agreed-Upon Procedures Performed on the Measure A Transportation Fund for the fiscal year ended June 30, 2025.

Motion Carried (5 to 0)
24 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
5 9.i ALLOCATION OF FUNDS AND APPROVAL OF PURCHASE AND SALE

AGREEMENT FOR THE ACQUISITION OF PROPERTY FOR DAVE ERWIN

PARK ACCESS
Motion by: Councilmember Nestande
Seconded by: Councilmember Quintanilla

1. Approve the allocation of $23,232 from the Capital Bond Funds Account No 4514618-5000913 for the acquisition of approximately 2,122 square feet of property, as provided in Attachment 2, for right-of-way purposes to provide access to the soon-to-be-built Dave Erwin Park.

2. Approve the Purchase and Sale Agreement with the property owner at the rate of $11.00 per square foot, based on a 2023 appraisal.

3. Authorize the City Attorney to make any necessary non-monetary changes to the agreement.

4. Authorize the City Manager to execute all necessary documents to complete the acquisition.

Motion Carried (5 to 0)

10. ACTION CALENDAR

10.a APPROVE WAYFINDING MASTER PLAN (PROJECT NO. MST00003) Chris Gerry, Senior Project Manager, narrated a PowerPoint presentation and responded to City Council inquiries.

Motion by: Mayor Trubee
Seconded by: Mayor Pro Tem Pradetto

1. Approve the Citywide Wayfinding Master Plan with the addition of the San Pablo business district.

2. Direct staff to return with concepts for rebranding the wayfinding identity for the Civic Center and its amenities.

Motion Carried (5 to 0)
25 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
6 10.b RESOLUTIONS ADOPTING OPERATING BUDGET POLICY, CAPITAL

PLANNING AND PRIORITIZATION POLICY, LONG-TERM FINANCIAL PLAN

POLICY, AND RESERVE POLICY CHANGES
Veronica Chavez, Director of Finance, narrated a PowerPoint presentation and responded to City Council inquiries.

Motion by: Mayor Pro Tem Pradetto
Seconded by: Mayor Trubee

1. Adopt Resolution 2026-003 entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,
RESCINDING RESOLUTION NO. 2018-73 AND ADOPTING A REVISED RESERVE POLICY.”

2. Adopt Resolution 2026-004 entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,
ESTABLISHING AN OPERATING BUDGET POLICY.”

3. Adopt Resolution 2026-005 entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,
ESTABLISHING A CAPITAL PLANNING AND PRIORITIZATION POLICY.”

4. Adopt Resolution 2026-006 entitled “A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA,
ESTABLISHING A LONG TERM FINANCIAL PLANNING POLICY.”
Motion Carried (5 to 0)

11. PUBLIC HEARINGS

11.a APPROVE OUTSIDE AGENCY FUNDING COMMITTEE RECOMMENDATIONS FOR THE PROGRAM YEAR 2026-27 COMMUNITY DEVELOPMENT BLOCK

GRANT ANNUAL ACTION PLAN AND REALLOCATE COMMUNITY
DEVELOPMENT BLOCK GRANT FUNDS FOR PROGRAM YEARS 2023 AND 2024
Anthony Mejia, City Clerk, announced that this item is being continued to a date uncertain.

12. INFORMATION ITEMS
None.
26 Palm Desert City Council Regular Meeting Minutes
January 22, 2026
7 13. ADJOURNMENT
The City Council adjourned at 5:09 p.m.

Respectfully submitted,
_________________________
Michelle Nance
Assistant City Clerk/Assistant Secretary
_________________________
Anthony J. Mejia, MMC
City Clerk/Secretary
27 28
Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006287 01/15/2026 A+ WINDOW & GUTTER CLEANING 5104195 4369800 R/M BLDGS ROOF - HENDERSON 10169 1,500.00 W1 00006288 01/15/2026 ALTUM GROUP 1104250 4332500 PREL TITLE REPORT APN 694-630- 10463 360.00 W1 00006288 01/15/2026 ALTUM GROUP 4004618 4400100 TOPOGRAPHICAL SURVEY - FREEDOM 10463 1,976.72 W1 00006288 01/15/2026 ALTUM GROUP 4004618 4400100 TOPOGRAPHICAL SURVEY - HOMME A 10463 1,976.72 W1 00006288 01/15/2026 ALTUM GROUP 4004618 4400100 TOPOGRAPHICAL SURVEY - RANDALL 10463 1,976.71 W1 00006289 01/15/2026 AMAZON CAPITAL SERVICES INC. 1104300 4211000 OFFICE SUPPLIES 1QDW-6LCK-JQTT 60.86 W1 00006289 01/15/2026 AMAZON CAPITAL SERVICES INC. 1104300 4211000 OFFICE SUPPLIES - CH 1NL6-4K37-6YKY -76.60 W1 00006289 01/15/2026 AMAZON CAPITAL SERVICES INC. 1104300 4211000 OFFICE SUPPLIES - CH 1XKW-L93T-3GVT 76.60 W1 00006290 01/15/2026 BECK OIL INC 1104331 4217000 FLEET GAS/DIESEL FUEL 12/1/25 191645 4,785.35 W1 00006290 01/15/2026 BECK OIL INC 1104331 4217000 FLEET GAS/DIESEL FUEL 12/12/25 192963 3,377.40 W1 00006291 01/15/2026 BRINKS CAPITAL LLC 1104159 4309000 Transport Services - Jan. 2026 13094874 1,461.62 W1 00006291 01/15/2026 BRINKS CAPITAL LLC 1104159 4309000 Overage Charges Dec. 2025 8237093 2.38 W1 00006292 01/15/2026 BUREAU VERITAS NORTH AMERICA 1104420 4309000 PLAN REVIEW SVCS - NV25 RI 25054474 1,648.92 W1 00006293 01/15/2026 C V A G 6100000 2282500 DEC25 TUMF PDTUMF122025 36,920.00 W1 00006294 01/15/2026 CITY NET 2264212 4309000 SEPT25 STREET OUTREACH 2025-0900121.R 20,213.04 W1 00006294 01/15/2026 CITY NET 2264212 4309000 OCT25 STREET OUTREACH 2025-1000121 20,789.26 W1 00006295 01/15/2026 COACHELLA VALLEY CONSERVATION 1100000 3411100 LESS1% ADMIN FEE - DC25 PDMSHCP122025 -223.60 W1 00006295 01/15/2026 COACHELLA VALLEY CONSERVATION 6100000 2280800 DEC25 MSHCP PDMSHCP122025 22,360.00 W1 00006296 01/15/2026 DECKARD TECHNOLOGIES INC 1104422 4309000 STR MONITOR & ENFORC_DEC25 2331 5,783.33 W1 00006297 01/15/2026 DESERT AIR CONDITIONING INC. 2304220 4331000 R/M HVAC SRVS - FS #71 268170 270.00 W1 00006297 01/15/2026 DESERT AIR CONDITIONING INC. 1104800 4388500 R/M HVAC SRVS - ARTIST CTR 267987 707.54 W1 00006297 01/15/2026 DESERT AIR CONDITIONING INC. 1104340 4331000 R/M HVAC SRVS - CITY HALL 268264 108.00 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104310 4219000 R/M STREET SUPPLIES -STREETS 172347 14.13 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104310 4219000 BATTERIES - STREETS 172152 17.39 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104330 4219000 SMALL TOOLS - CORPYARD 169760 121.25 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104330 4219000 SHOP SUPPLIES 171885 5.43 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #077 - LEASE 170698 259.89 Report Date 01/15/2026 Page 1
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 29 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #004 - LEASE 170703 138.65 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET # 72 - CITY OWNED 170706 63.01 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #003 - CITY OWNED 170707 313.65 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #056 - CITY OWNED 170705 64.11 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #064 - CITY OWNED 170704 208.21 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #071 - CITY OWNED 170702 134.30 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #071 - CITY OWNED 170700 190.82 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #082 - LEASE 170701 138.65 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #105 - CITY OWNED 171712 173.64 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES - STREETS 171765 78.29 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES - STREETS 171766 18.48 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #005 - LEASE 170749 14.13 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES 171880 14.13 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104330 4219000 SHOP SUPPLIES - CORPYARD 171892 34.78 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #141 - OWNED 171889 149.14 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #091 - LEASE 172055 5.43 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #056 - OWNED 172415 92.38 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #011 - OWNED 171768 53.61 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES CREDIT 172412 -76.09 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #003 - OWNED 172416 103.26 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #056 - OWNED 172487 10.88 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES 172829 20.65 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #091 - LEASE 173375 43.48 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #072 - OWNED 175054 230.70 W1 00006298 01/15/2026 DESERT NAPA AUTO PARTS 1104611 4331000 R/M BLDG SUPPLIES - HOVLEY 174637 36.95 W1 00006299 01/15/2026 DOUG WALL CONSTRUCTION INC 4414195 4809200 TO0019503 DW FENCE REPAINT 4585 10,186.39 W1 00006299 01/15/2026 DOUG WALL CONSTRUCTION INC 4414195 4809200 TO0019503 DW FENCE REPAINT 4585 16,285.10 Report Date 01/15/2026 Page 2
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 30 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006299 01/15/2026 DOUG WALL CONSTRUCTION INC 4504161 4400100 TO0019503 DW FENCE REPAINT 4585 9,645.37 W1 00006299 01/15/2026 DOUG WALL CONSTRUCTION INC 4504164 4388500 ARTIST COUNCIL PAINT ADDT 4590 5,300.00 W1 00006300 01/15/2026 FAMILY YMCA OF THE DESERT 2424549 4219000 NV25 SUPPLIES - PDAC 112025 2,131.85 W1 00006300 01/15/2026 FAMILY YMCA OF THE DESERT 2424549 4309000 NV25 OTHER EXPENSES - PDAC 112025 9,480.73 W1 00006300 01/15/2026 FAMILY YMCA OF THE DESERT 2424549 4309300 NV25 MANAGEMENT FEE - PDAC 112025 14,824.10 W1 00006300 01/15/2026 FAMILY YMCA OF THE DESERT 2424549 4801100 NV25 FOOD/MERCH - PDAC 112025 51.14 W1 00006300 01/15/2026 FAMILY YMCA OF THE DESERT 2424549 4802101 NV25 CONTRACTED LABOR - PDAC 112025 91,136.68 W1 00006301 01/15/2026 FG CREATIVE INC 1104430 4309000 JN26 BUSINESS OUTREACH SVCS 10389 1,500.00 W1 00006302 01/15/2026 FULTON DISTRIBUTING 1104330 4219000 JANITORAL SUPPLIES - CORPYARD 687784 420.31 W1 00006302 01/15/2026 FULTON DISTRIBUTING 1104611 4219000 JANITORIAL SUPPLIES - PARKS 687524 2,154.37 W1 00006303 01/15/2026 GOODWIN, SHELBY 1104430 4663920 COFFEE W/MYR F&B SG REIM 01/7 CWM01-07REIM1-SG 54.71 W1 00006304 01/15/2026 HAMMER PLUMBING AND PUMPING 1104611 4331000 CAHUILLA RESTROOM PUMP SRV 47867-1 395.00 W1 00006304 01/15/2026 HAMMER PLUMBING AND PUMPING 1104611 4331000 CAHUILLA RESTROOM PUMP SRV 47866-1 395.00 W1 00006305 01/15/2026 HIGH TECH IRRIGATION INC. 1104610 4332001 R/M FERTILIZER - CC PARK 853279 54.20 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 1104611 4332001 LMA 16 XTRA LNDS SRV - FREEDOM 6834 630.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 1104614 4337001 DC25 LMA 6 PRKNG MAINT - DW 6897 1,640.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2734680 4332000 DC25 LMA 7 MAINT - DSRT MIRAGE 6898 565.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2734682 4332000 DC25 LMA 7 MAINT - PRIMROSE I 6898 340.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754643 4332000 DC25 LMA 7 MAINT - DIAMONDBACK 6898 115.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754680 4332000 DC25 LMA 7 MAINT MONT MEADOWS 6898 145.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754681 4332000 DC25 LMA 7 MAINT - THE GLEN 6898 295.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754682 4332000 DC25 LMA 7 MAINT HVLY ESTATES 6898 150.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754683 4332000 DC25 LMA 7 MAINT - SONATA I 6898 365.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754684 4332000 DC25 LMA 7 MAINT - SONATA II 6898 800.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754685 4332000 DC25 LMA 7 MAINT - HOVLEY COLL 6898 400.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754686 4332000 DC25 LMA 7 MAINT - LA PALOMA I 6898 165.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754687 4332000 DC25 LMA 7 MAINT LA PALOMA II 6898 165.00 Report Date 01/15/2026 Page 3
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 31 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754693 4332000 DC25 LMA 7 MAINT LA PALOMA III 6898 140.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754694 4332000 DC25 LMA 7 MAINT SANDPIPER CT 6898 170.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754695 4332000 DC25 LMA 7 MAINT SANDP CT W 6898 175.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754696 4332000 DC25 LMA 7 MAINT - HOVLEY CT W 6898 255.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754697 4332000 DC25 LMA 7 MAINT - PALM CT 6898 115.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2774373 4332000 DC25 LMA7 MAINT - PP I/II 6898 5,610.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2784374 4332000 DC25 LMA 7 MAINT - VINEYARDS 6898 230.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2794374 4332000 DC25 LMA 7 MAINT - WARING CT 6898 219.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2804374 4332000 DC25 LMA 7 MAINT - PALM GATE 6898 137.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2814374 4332000 DC25 LMA 7 MAINT - THE GROVE 6898 1,200.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2824373 4332000 DC25 LMA 7 MAINT - PP III 6898 3,600.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2834374 4332000 DC25 LMA 7 MAINT - PORTOLA PL 6898 219.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2854374 4332000 DC25 LMA 7 MAINT - K / B 6898 1,000.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2864374 4332000 DC25 LMA 7 MAINT CANYON CREST 6898 295.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874374 4332000 DC25 LMA 7 MAINT - COLLEGE EST 6898 330.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874680 4332000 DC25 LMA 7 MAINT - BOULDERS 6898 520.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874681 4332000 DC25 LMA 7 MAINT - SUNDANCE W 6898 290.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874682 4332000 DC25 LMA 7 MAINT - PETUNIA I 6898 340.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874683 4332000 DC25 LMA 7 MAINT - SUNDANCE E 6898 160.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874684 4332000 DC25 LMA 7 MAINT - COLLEGE EST 6898 295.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2994374 4332000 DC25 LMA 7 MAINT - PDCC 6898 900.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 4414195 4332000 DC25 LMA 6 LNDS MAINT - DW PER 6897 12,360.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 1104614 4337001 OC25 LMA 6 PRKNG MAINT - DW 6873 1,640.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2734680 4332000 OC25 LMA 7 MAINT - DSRT MIRAGE 6874 565.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2734682 4332000 OC25 LMA 7 MAINT - PRIMROSE I 6874 340.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754643 4332000 OC25 LMA 7 MAINT - DIAMONDBACK 6874 115.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754680 4332000 OC25 LMA 7 MAINT MONT MEADOWS 6874 145.00 Report Date 01/15/2026 Page 4
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 32 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754681 4332000 OC25 LMA 7 MAINT - THE GLEN 6874 295.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754682 4332000 OC25 LMA 7 MAINT HVLY ESTATES 6874 150.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754683 4332000 OC25 LMA 7 MAINT - SONATA I 6874 365.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754684 4332000 OC25 LMA 7 MAINT - SONATA II 6874 800.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754685 4332000 OC25 LMA 7 MAINT HOVLEY COLL 6874 400.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754686 4332000 OC25 LMA 7 MAINT - LA PALOMA I 6874 165.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754687 4332000 OC25 LMA 7 MAINT LA PALOMA II 6874 165.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754693 4332000 OC25 LMA 7 MAINT LA PALOMA III 6874 140.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754694 4332000 OC25 LMA 7 MAINT SANDPIPER CT 6874 170.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754695 4332000 OC25 LMA 7 MAINT SANDPIPER CT 6874 175.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754696 4332000 OC25 LMA 7 MAINT - HOVLEY CT W 6874 255.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2754697 4332000 OC25 LMA 7 MAINT - PALM CT 6874 115.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2774373 4332000 OC25 LMA7 MAINT - PP I/II 6874 5,610.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2784374 4332000 OC25 LMA 7 MAINT - VINEYARDS 6874 230.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2794374 4332000 OC25 LMA 7 MAINT - WARING CT 6874 219.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2804374 4332000 OC25 LMA 7 MAINT - PALM GATE 6874 137.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2814374 4332000 OC25 LMA 7 MAINT - THE GROVE 6874 1,200.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2824373 4332000 OC25 LMA 7 MAINT - PP III 6874 3,600.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2834374 4332000 OC25 LMA 7 MAINT - PORTOLA PL 6874 219.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2854374 4332000 OC25 LMA 7 MAINT - K / B 6874 1,000.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2864374 4332000 OC25 LMA 7 MAINT CANYON CREST 6874 295.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874374 4332000 OC25 LMA 7 MAINT - COLLEGE EST 6874 330.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874680 4332000 OC25 LMA 7 MAINT - BOULDERS 6874 520.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874681 4332000 OC25 LMA 7 MAINT - SUNDANCE W 6874 290.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874682 4332000 OC25 LMA 7 MAINT - PETUNIA I 6874 340.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874683 4332000 OC25 LMA 7 MAINT - SUNDANCE E 6874 160.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2874684 4332000 OC25 LMA 7 MAINT - COLLEGE EST 6874 295.00 Report Date 01/15/2026 Page 5
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 33 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 2994374 4332000 OC25 LMA 7 MAINT - PDCC 6874 900.00 W1 00006306 01/15/2026 HORIZON PROFESSIONAL LANDSCAPE 4414195 4332000 OC25 LMA 6 LNDS MAINT - DW PER 6873 12,360.00 W1 00006307 01/15/2026 HR GREEN PACIFIC, INC. 1104423 4301150 PLAN CHECK & GENERAL ENG_NV25 196798 35,109.03 W1 00006308 01/15/2026 INTERWEST CONSULTING GROUP INC 1104420 4309000 HRLY Plan Review & Insp - OC25 2803060 532.48 W1 00006308 01/15/2026 INTERWEST CONSULTING GROUP INC 1104420 4309000 HRLY Plan Review & Insp - NV25 2894112 4,014.08 W1 00006309 01/15/2026 JOE A. GONSALVES & SON 1104112 4309000 Lobbying Services 01.2026 164022 3,000.00 W1 00006310 01/15/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 TO0015953 EL PASEO MEDIAN REHA 117378 1,265.45 W1 00006310 01/15/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 DC25 LMA 9 LNDS MAINT -MEDIANS 117537 25,364.04 W1 00006310 01/15/2026 MARIPOSA LANDSCAPES INC 1104614 4392101 DC25 LMA 9 LNDS MAINT -ENTRADA 117537 5,166.82 W1 00006310 01/15/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 DC25 LMA 1 LNDS MAINT -MEDIANS 117551 30,647.00 W1 00006310 01/15/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 DC25 LMA 2 LNDS MAINT -MEDIANS 117552 24,049.00 W1 00006311 01/15/2026 OTIS ELEVATOR CO 1104330 4331000 FY25/26 ELEV SRV - CORPYARD 100401975368 2,643.72 W1 00006312 01/15/2026 PAINTERS WAREHOUSE OF 1104310 4391502 GRAFFITI REMOVAL SUPPLIES WNBN3 66.42 W1 00006312 01/15/2026 PAINTERS WAREHOUSE OF 1104310 4391502 GRAFFITI REMOVAL SUPPLIES W8MYZ 26.92 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 1104340 4219000 BLDG SUPPLIES - CITY HALL 253163 10.43 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 1104340 4219000 BLDG SUPPLIES - CITY HALL 253135 34.95 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 1104340 4219000 R/M DESK SUPPLIES - CITY HALL 253181 7.17 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 2304220 4331000 R/M BLDG SUPPLIES - CITY HALL 253238 15.21 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 5104195 4369500 JANITORIAL SUPPLIES - SHERIFF 253151 17.58 W1 00006313 01/15/2026 PALM DESERT ACE HARDWARE 1104611 4219000 R/M PARK SUPPLIES - FREEDOM 253047 30.77 W1 00006314 01/15/2026 PALM DESERT CHAMBER OF COMMERCE 1104800 4306201 Sponsorship 2025 PD Chamber 77081 85,000.00 W1 00006314 01/15/2026 PALM DESERT CHAMBER OF COMMERCE 1104430 4312500 BSNSS BRKFST & MIXR - VM,JM&MA 77092 115.00 W1 00006315 01/15/2026 PALM DESERT PACIFIC OWNER LLC 4254430 4331000 JN26 MALL COMMON AREA MAINT SV CAM012026 7,230.18 W1 00006316 01/15/2026 PATTON DOOR & GATE 2304220 4331000 R/M OVERHEAD DOORS - FS #71 102357 300.00 W1 00006316 01/15/2026 PATTON DOOR & GATE 2304220 4331000 R/M OVERHEAD DOORS - FS #71 102439 299.00 W1 00006316 01/15/2026 PATTON DOOR & GATE 2304220 4331000 R/M OVERHEAD DOORS - FS #33 101581 250.00 W1 00006316 01/15/2026 PATTON DOOR & GATE 2304220 4331000 R/M OVERHEAD DOORS - FS #33 102573 300.00 Report Date 01/15/2026 Page 6
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 34 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006317 01/15/2026 PENTA, RYLAND 1104430 4663920 COFFEE W/MYR F&B RP REIM 01/7 CWM01-07REIM1-RP 66.00 W1 00006318 01/15/2026 PETE'S ROAD SERVICE INC 1104331 4334000 R/M FLEET #087 - OWNED 25-0883512-00 95.00 W1 00006318 01/15/2026 PETE'S ROAD SERVICE INC 1104331 4334000 R/M FLEET #104 - OWNED 25-0883513-00 95.00 W1 00006318 01/15/2026 PETE'S ROAD SERVICE INC 1104331 4334000 R/M FLEET #011 - OWNED 25-0884306-00 95.00 W1 00006319 01/15/2026 PRO-CRAFT CONSTRUCTION INC 1104611 4331000 R/M PLUMBING SRV - PALMA PARK 25156-1 2,267.39 W1 00006320 01/15/2026 PROPER SOLUTIONS INC. 1104111 4300300 CTYCLRK TMPEMP BRANDY 12.26.25 17789 935.91 W1 00006320 01/15/2026 PROPER SOLUTIONS INC. 1104111 4300300 CTYCLRK TMP EMP BRANDY 1.2.26 17800 907.97 W1 00006320 01/15/2026 PROPER SOLUTIONS INC. 2524662 4300300 LIBRARY TEMP EMP LEAL 12/26/25 17790 1,006.71 W1 00006320 01/15/2026 PROPER SOLUTIONS INC. 2524662 4300300 FY2526 TEMP PROFESSIONAL SERVI 17801 986.16 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4331000 R/M ALARM - CITY HALL 7497011 316.64 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4331000 R/M ALARM - CITY HALL 7505082 200.00 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369800 R/M ALARM - HENDERSON 7497012 200.00 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4309000 JN26 ALARM MONITORING - HIST 7568153 444.96 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104344 4309000 JN26 ALARM MONITORING - PCC 7568047 231.75 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 2424549 4309000 JN26-MR26 ALARM MONITOR - PDAC 7568271 390.00 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369601 JN26 ALARM MONITORING - PRKVW 7568086 444.96 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104330 4309000 JN-MR26 ALARM - CORPYARD 7569362 324.48 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4309000 JN-MR26 ALARM - HISTORICAL 7568152 144.00 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4309000 JN-MR26 ALARM - CITY HALL 7569360 128.68 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 1104340 4309000 JN - MR26 ALARM - CITY HALL 7569361 288.00 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369602 JN - MR26 ALARM - STATE 7568081 148.32 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369602 JN - MR26 ALARM - STATE BLDG 7568082 148.32 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369800 JN - MR26 ALARM - HENDERSON 7568084 444.96 W1 00006321 01/15/2026 PYE BARKER FIRE & SAFETY 5104195 4369800 JN - MR26 ALARM HENDERSON 7568085 148.32 W1 00006322 01/15/2026 ROBERT HALF 1104421 4300300 TEMP OA PERMIT CENTER_1121 65651962 1,214.40 W1 00006322 01/15/2026 ROBERT HALF 1104421 4300300 TEMP OA PERMIT CENTER_1128 65673180 910.80 W1 00006322 01/15/2026 ROBERT HALF 1104421 4300300 TEMP OA PERMIT CENTER_1219 65752260 1,518.00 Report Date 01/15/2026 Page 7
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 35 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006322 01/15/2026 ROBERT HALF 1104421 4300300 TEMP OA PERMIT CENTER_1226 65773164 910.80 W1 00006322 01/15/2026 ROBERT HALF 1104421 4300300 TEMP OA PERMIT CENTER_010226 65792378 910.80 W1 00006322 01/15/2026 ROBERT HALF 1104150 4300300 Temp Acc. C. Staviski 12.26.25 65769880 1,559.25 W1 00006323 01/15/2026 RSG INC 8714195 4309200 HSNG RENTAL RATE ANALYSIS OC25 14410 2,422.50 W1 00006323 01/15/2026 RSG INC 8714195 4309200 HSNG RENTAL RATE ANALYSIS NV25 14658 750.00 W1 00006324 01/15/2026 STAPLES BUSINESS ADVANTAGE 1104159 4211000 Post its, files, stapler 6052248086 90.32 W1 00006325 01/15/2026 STAR RETAIL ADVISORS 1104159 4309300 PROFESSIONAL SVCS OCT- DEC25 PD 2026-01 11,184.32 W1 00006326 01/15/2026 THE PITTSBURGH PAINTS CO 1104340 4331000 R/M BLDG SUPPLIES - CITY HALL 972220009501 30.06 W1 00006327 01/15/2026 The [RE]DESIGN Group 5300000 1430100 Prepaid - 36 Mo Tech Support 13041 25,829.07 W1 00006327 01/15/2026 The [RE]DESIGN Group 5304190 4404000 Replacmnt of City's VM Servers 13041 212,703.00 W1 00006327 01/15/2026 The [RE]DESIGN Group 5304190 4404000 Replace of City's VM Serv -Tax 13041 18,423.59 W1 00006327 01/15/2026 The [RE]DESIGN Group 5304190 4404000 Prepaid - 36 Mo Tech Support 13041 -25,829.07 W1 00006328 01/15/2026 TKE ENGINEERING INC 1104423 4301150 PLAN CHECK & GENERAL ENG_OC25 2025-1564 1,205.00 W1 00006328 01/15/2026 TKE ENGINEERING INC 1104423 4301150 PLAN CHECK & GENERAL ENG_OC25 2025-1574 7,050.00 W1 00006328 01/15/2026 TKE ENGINEERING INC 1104430 4309000 NV25 Sears Land Title Survey 2025-1717 9,500.00 W1 00006328 01/15/2026 TKE ENGINEERING INC 1104430 4309000 OC25 Sears Land Title Survey 2025-1568 21,500.00 W1 00006329 01/15/2026 UNITY COURIER SERVICE, INC 2524662 4309000 FY2526 Book Courier Service 42522 402.05 W1 00006329 01/15/2026 UNITY COURIER SERVICE, INC 2524662 4309000 FY2526 Book Courier Service 43017 391.32 W1 00006330 01/15/2026 URBAN WORX 1104340 4331000 R/M PLUMBING SRV - CITY HALL 2025005285 380.00 W1 00006330 01/15/2026 URBAN WORX 1104340 4331000 R/M PLUMBING SRV - CITY HALL 2025004900 630.00 W1 00006330 01/15/2026 URBAN WORX 1104610 4331000 R/M PLUMBING SRV - CC PARK 2025004300 972.25 W1 00006330 01/15/2026 URBAN WORX 1104610 4331000 R/M PLUMBING SRV - CC PARK 2025004539 1,695.00 W1 00006330 01/15/2026 URBAN WORX 1104611 4331000 R/M PLUMBING SRV - BMP N GRIND 2025004463 785.00 W1 00006330 01/15/2026 URBAN WORX 2424549 4331101 R/M PLUMBING SRV - PDAC 2025004304 1,933.50 W1 00006330 01/15/2026 URBAN WORX 2424549 4331101 R/M PLUMBING SRV - PDAC 2025004939 1,669.00 W1 00006330 01/15/2026 URBAN WORX 1104611 4331000 R/M PLUMBING SRV - PARKS 2025005377 295.00 W1 00006330 01/15/2026 URBAN WORX 5104361 4400100 TO0022546 TITLE 24 STATE BLDG 2025005322 4,640.00 Report Date 01/15/2026 Page 8
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 36 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006330 01/15/2026 URBAN WORX 1104340 4331000 R/M PLUMBING SRV - HISTORICAL 2025005497 145.00 W1 00006330 01/15/2026 URBAN WORX 1104610 4331000 R/M PLUMBING SRV - CC PARK 2025005496 825.00 W1 00006331 01/15/2026 USA SHADE & FABRIC STRUCTURES INC 1100000 2070200 SALES TAX SHADE FABRIC FREEDOM 1347765 -770.51 W1 00006331 01/15/2026 USA SHADE & FABRIC STRUCTURES INC 1104610 4332100 (4) SHADE COVER REPL - CC PARK 1344619 7,171.96 W1 00006331 01/15/2026 USA SHADE & FABRIC STRUCTURES INC 1104611 4391000 COMM GARD SHADE FABRIC FREEDOM 1347765 8,805.85 W1 00006331 01/15/2026 USA SHADE & FABRIC STRUCTURES INC 1104611 4391000 SALES TAX SHADE FABRIC FREEDOM 1347765 770.51 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104611 4332001 LMA 16 XTRA LNDS SRV - FREEDOM 239462 1,211.21 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104610 4332001 NV25 LMA 17 LNDS MAINT - CC 238902 16,685.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104610 4337100 NV25 LMA 17 LNDS MAINT -FIELDS 238902 4,635.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104611 4332001 NV25 LMA 17 LNDS MAINT - MAG 238902 4,120.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 2424549 4331101 NV25 LMA 17 LNDS MAINT - PDAC 238902 1,440.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 5104195 4369601 NV25 LMA 17 LNDS MAINT - PRKVW 238902 2,060.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 5104195 4369602 NV25 LMA 17 LNDS MAINT - STATE 238902 310.00 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104611 4332001 LMA 16 XTRA LNDS SRV - HOVLEY 239461 416.52 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 1104610 4332001 LMA 17 XTRA LNDS SRV - CC PK 239464 1,208.23 W1 00006332 01/15/2026 VINTAGE ASSOCIATES 2764374 4332100 LMA 16 XTRA LNDS SRV -HAYSTACK 239463 2,117.89 W1 00006333 01/15/2026 WATERLINE TECHNOLOGIES INC 2424549 4211100 POOL CHEMICALS - PDAC 5774828 350.59 W1 00006333 01/15/2026 WATERLINE TECHNOLOGIES INC 2424549 4211100 POOL CHEMICALS - CREDIT MEMO 5770067 -70.00 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2724374 4309000 LLD ADMIN - PARKVIEW ESTATES 010-64505 121.87 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2734680 4309000 LLD ADMIN - DESERT MIRAGE 010-64505 238.43 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2734681 4309000 LLD ADMIN - SANDCASTLES 010-64505 188.87 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2734682 4309000 LLD ADMIN - PRIMROSE II 010-64505 245.56 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754643 4309000 LLD ADMIN - DIAMONDBACK 010-64505 227.14 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754680 4309000 LLD ADMIN - MONT MEADOWS 010-64505 246.95 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754681 4309000 LLD ADMIN - HOVLEY GLEN 010-64505 224.57 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754682 4309000 LLD ADMIN - HOVLEY ESTATES 010-64505 225.71 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754683 4309000 LLD ADMIN - SONATA I 010-64505 224.57 Report Date 01/15/2026 Page 9
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 37 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754684 4309000 LLD ADMIN - SONATA II 010-64505 296.54 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754685 4309000 LLD ADMIN - HOVLEY COLLECTION 010-64505 245.68 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754686 4309000 LLD ADMIN - LA PALOMA I 010-64505 225.71 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754687 4309000 LLD ADMIN - LA PALOMA II 010-64505 225.96 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754693 4309000 LLD ADMIN - LA PALOMA III 010-64505 223.05 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754694 4309000 LLD ADMIN - SANDPIPER COURT 010-64505 224.23 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754695 4309000 LLD ADMIN - SANDPIPER WEST 010-64505 224.23 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754696 4309000 LLD ADMIN - HOVLEY CT WEST 010-64505 224.11 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2754697 4309000 LLD ADMIN - PALM COURT 010-64505 183.38 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2764374 4309000 LLD ADMIN - CANYON COVE 010-64505 418.99 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2784374 4309000 LLD ADMIN - VINEYARDS 010-64505 348.04 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2794374 4309000 LLD ADMIN - WARING COURT 010-64505 224.57 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2804374 4309000 LLD ADMIN - PALM GATE 010-64505 244.54 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2814374 4309000 LLD ADMIN - THE GROVE 010-64505 306.08 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2834374 4309000 LLD ADMIN - PORTOLA PLACE 010-64505 231.56 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2854374 4309000 LLD ADMIN - KAUFMAN N BROAD 010-64505 361.52 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2864374 4309000 LLD ADMIN - CANYON CREST 010-64505 288.29 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874374 4309000 LLD ADMIN - COLLEGE ESTATES II 010-64505 233.30 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874680 4309000 LLD ADMIN - THE BOULDERS 010-64505 180.37 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874681 4309000 LLD ADMIN - SUNDANCE WEST 010-64505 233.79 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874682 4309000 LLD ADMIN - PETUNIA I 010-64505 182.36 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874683 4309000 LLD ADMIN - SUNDANCE EAST 010-64505 178.86 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2874684 4309000 LLD ADMIN - COLLEGE ESTATES I 010-64505 192.46 W1 00006334 01/15/2026 WILLDAN FINANCIAL SERVICES 2994374 4309000 LLD ADMIN - PALM DESERT CC 010-64505 1,839.04 W1 00006335 01/15/2026 WINGED SOLUTIONS INC 1104610 4332001 DC25 CC PARK BIRD MITIGATION WS123125CP 1,300.00 W1 02008506 01/15/2026 ABS SAND BLASTING 6100000 2285010 Comm Walk Tiles Rose Garden 9476 350.00 W1 02008507 01/15/2026 AIR & HOSE SOURCE INC 1104331 4334000 R/M FLEET #010 - LEASE 641854 143.94 Report Date 01/15/2026 Page 10
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 38 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008507 01/15/2026 AIR & HOSE SOURCE INC 1104331 4334000 R/M FLEET SKID STEER - #11 OWN 641855 250.13 W1 02008508 01/15/2026 BOOT BARN HOLDINGS 1104300 4391500 REIMB SAFETY FOOTWEAR-JR INV00546465 250.00 W1 02008508 01/15/2026 BOOT BARN HOLDINGS 1104300 4391500 REIMB SAFETY FOOTWEAR-JP INV00546469 250.00 W1 02008508 01/15/2026 BOOT BARN HOLDINGS 1104300 4391500 REIMB SAFETY FOOTWEAR-EN INV00546477 210.42 W1 02008508 01/15/2026 BOOT BARN HOLDINGS 1104300 4391500 REIMB SAFETY FOOTWEAR-RR INV00546483 210.42 W1 02008509 01/15/2026 BURRTEC 2364195 4309000 NV25 Collection of Solid Waste 113025 2,218.50 W1 02008510 01/15/2026 CALIFORNIA DESERT CHORALE 1104800 4306201 Sponsorship Holiday Concert 25 1001 2,500.00 W1 02008511 01/15/2026 CASC ENGINEERING AND 1104396 4400100 NV25 MS4 / NPDES SERVICES 0054397 8,332.50 W1 02008512 01/15/2026 CASL INTERPRETING 1104110 4309000 12.16.25 ASL Special Meeting 1807818A 720.00 W1 02008513 01/15/2026 CHRISTMAS KINGS 1104614 4391001 SEASONAL LIGHTING AND DECOR 230698208 54,750.00 W1 02008513 01/15/2026 CHRISTMAS KINGS 1104614 4391001 SEASONAL LIGHTING AND DECOR 230698251 32,000.00 W1 02008513 01/15/2026 CHRISTMAS KINGS 1104614 4391001 SEASONAL LIGHTING AND DECOR 230698269 40,000.00 W1 02008514 01/15/2026 CONSOLIDATED ELECTRICAL 1104611 4332501 R/M LIGHT/ELECT - PARKS 5725-1181183 65.46 W1 02008514 01/15/2026 CONSOLIDATED ELECTRICAL 1104340 4331000 R/M CH 5725-1178315 50.99 W1 02008514 01/15/2026 CONSOLIDATED ELECTRICAL 5104195 4369500 R/M MISC SUPPLIES 5725-1180069 56.94 W1 02008515 01/15/2026 COURTMASTER SPORTS INC 1104610 4332100 R/M TENNIS COURT NETS - CC PK 62748 1,324.00 W1 02008516 01/15/2026 COX SUBSCRIPTIONS INC 2524662 4362000 FY2526 LIBRARY PERIODICALS LAT 3157302 56.55 W1 02008517 01/15/2026 CVRM 2254212 4309000 NOV25 (5) SHELTER BEDS 7537 3,750.00 W1 02008518 01/15/2026 D & B VISIONS 2364195 4309000 Recycle/Organic Ed Prog DC25 25-12 7,900.00 W1 02008519 01/15/2026 DATA TICKET INC 1104422 4309000 CITATION PROCESSING_NV25 187656 426.87 W1 02008520 01/15/2026 DAVIS, LORI 4364650 4309200 Poet Laureate City Event JN-MR JAN-MAR 26 POET 875.00 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104330 4219000 NV25 COFFEE RENTAL - CY MI44006 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104330 4219000 NV25 BREAKROOM SUPPLIES - CY MI45986 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104330 4219000 BREAKROOM SUPPLIES - CORPYARD I104579 320.90 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104330 4219000 JN26 COFFEE RENTAL - CORPYARD MI47401 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4219000 BREAKROOM SUPPLIES - CH I102508 328.13 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4219000 BREAKROOM SUPPLIES - CH I104470 379.63 Report Date 01/15/2026 Page 11
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 39 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4309000 DC25 COFFEE RENTAL - CH MI46064 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4309000 DC25 COFFEE RENTAL - CY MI45977 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4309000 JN26 COFFEE RENTAL - CH MI47465 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 1104340 4309000 JN26 COFFEE RENTAL - CH MI47596 108.74 W1 02008521 01/15/2026 DEPENDABLE BREAK ROOM 2524662 4219000 BREAKROOM SUPPLIES - LIBRARY I103897 173.65 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104344 4309000 OC25 PARK / REC SRVS - PCC 3959 10,865.78 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 OC25 PARK / REC SRVS - CC PARK 3958 43,932.15 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 OC25 PARK / REC SUPPL- CC PARK 3956 2,423.64 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 OC25 PARK/REC MILEAGE- CC PARK 3957 2,023.00 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104344 4309000 NV25 PARK / REC SRVS - PCC 3976 1,801.80 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104344 4309000 NV25 PARK / REC SRVS - PCC 3977 10,865.78 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 NV25 PARK / REC SRVS - CC PARK 3974 44,650.05 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 NV25 PARK SUPPLIES - CC PARK 3975 1,539.70 W1 02008522 01/15/2026 DESERT RECREATION DISTRICT 1104610 4309200 CREDIT PARK SUPPLIES - CC PARK 3980 -177.66 W1 02008523 01/15/2026 DESERT TREE SPRAYING 1104610 4332001 DC25 RODENT CONTROL - CC PARK 5001 310.00 W1 02008523 01/15/2026 DESERT TREE SPRAYING 1104611 4332001 DC25 RODENT CONTROL - PARKS 5001 305.00 W1 02008523 01/15/2026 DESERT TREE SPRAYING 1104611 4391000 DC25 RODENT CONTROL - GARDENS 5001 90.00 W1 02008523 01/15/2026 DESERT TREE SPRAYING 1104614 4392101 DC25 RODENT CONTROL - ENTRADA 5001 140.00 W1 02008523 01/15/2026 DESERT TREE SPRAYING 2854374 4332100 DC25 RODENT CONTROL - K/B 5001 90.00 W1 02008524 01/15/2026 DISABILITY ACCESS CONSULTANTS 1104300 4309000 NV25 ADA CONSULTANT SERVICES 25-344 2,925.00 W1 02008525 01/15/2026 DIVISION OF THE STATE 1100000 3166010 SB1186 DSA 10/2025-12/2025 01122026 13.60 W1 02008525 01/15/2026 DIVISION OF THE STATE 1100000 3166010 SB1186 DSA 7/2025-9/2025 10152025 0.40 W1 02008526 01/15/2026 EDTECHNOLOGYFUNDS INC 2524662 4309000 NV25 E-RATE CONSULTING SERVI 2863 1,125.00 W1 02008526 01/15/2026 EDTECHNOLOGYFUNDS INC 2524662 4309000 DC25 E-RATE CONSULTING SERVI 2871 1,350.00 W1 02008527 01/15/2026 ENDURA STEEL INC 1104310 4332000 R/M FENCE - PHYLLIS JACKSON 280279 22.89 W1 02008528 01/15/2026 FONROCHE LIGHTING AMERICA INC 1100000 2070200 SOLAR LIGHTS-SALES TAX 8.75% 2025_G10515 -1,045.19 W1 02008528 01/15/2026 FONROCHE LIGHTING AMERICA INC 1104614 4337001 SOLAR LIGHTS-SALES TAX 8.75% 2025_G10515 1,045.19 Report Date 01/15/2026 Page 12
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 40 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008528 01/15/2026 FONROCHE LIGHTING AMERICA INC 1104614 4337001 SOLAR LIGHTS - VIA CINTA CORRI 2025_G10515 11,945.00 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 1104159 4365000 D/U CIRCUIT FRED WARING 7601880005-DEC25 76.64 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 1104211 4306001 PHONE SVC 7601880005-DEC25 204.64 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 1104211 4365000 VALLEY CRIMESTOPPERS HOTLINE 7601880005-DEC25 201.48 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 1104250 4365000 TRAFFIC SIGNAL LINE SVC 7601880005-DEC25 76.64 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 1104344 4365000 PCC PHONE SVC 7601880005-DEC25 180.07 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 2714491 4369500 EP PHONE SVC 7601880005-DEC25 142.54 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG ALARM SVC 7601880005-DEC25 193.84 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG PHONE SVC 7601880005-DEC25 126.23 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG FIRE ALARM 7601880005-DEC25 116.66 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG ALARM SVC 7601880005-DEC25 123.57 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369602 STATE BLDG INTERNET SVC 7601880005-DEC25 97.98 W1 02008529 01/15/2026 FRONTIER COMMUNICATIONS INC 5104195 4369800 HENDERSON BLDG PHONE SVC 7601880005-DEC25 312.99 W1 02008530 01/15/2026 GA TECHNICAL SERVICES INC 5104195 4369800 R/M ELECT - HENDERSON 22516 3,373.01 W1 02008531 01/15/2026 GLADWELL GOVERNMENTAL SERVICES INC. 1104111 4309000 REC MGMT LEGAL REVIEW FY25-26 5966 450.00 W1 02008532 01/15/2026 GLS US 1104150 4366000 Riv Treasurer - Finance 5610525 5.35 W1 02008533 01/15/2026 HOLISTIC SYSTEM INTEGRATION 1104421 4309000 PRINCIPAL CONSULTANT DEC25 INV-000151 18,000.00 W1 02008534 01/15/2026 HORIZON LIGHTING INC. 1104340 4331000 R/M ELECT/LIGHT - HISTORICAL INV37912 8,246.50 W1 02008534 01/15/2026 HORIZON LIGHTING INC. 2304220 4331000 R/M ELECT/LIGHT - FS #33 INV37178 1,382.70 W1 02008535 01/15/2026 HYDRATE HQ 1104330 4309000 SP25 WATER DISPENSERS - CY CASD6643 225.11 W1 02008535 01/15/2026 HYDRATE HQ 1104330 4309000 OC25 WATER DISPENSERS - CY CASD6939 225.11 W1 02008535 01/15/2026 HYDRATE HQ 1104330 4309000 WATER DISPENSERS - CY CREDIT 123125CM -455.00 W1 02008535 01/15/2026 HYDRATE HQ 1104340 4309000 SP25 WATER DISPENSERS - CH CASD6642 654.60 W1 02008535 01/15/2026 HYDRATE HQ 1104340 4309000 OC25 WATER DISPENSERS - CH CASD6938 654.60 W1 02008535 01/15/2026 HYDRATE HQ 1104344 4309000 SP25 WATER DISPENSER - PCC CASD6646 75.04 W1 02008535 01/15/2026 HYDRATE HQ 1104344 4309000 WATER DISPENSER - PCC CREDIT 123125CM -211.00 W1 02008535 01/15/2026 HYDRATE HQ 2304220 4331000 SP25 WATER DISPENSERS - FS (3) CASD6644 225.11 Report Date 01/15/2026 Page 13
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 41 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008535 01/15/2026 HYDRATE HQ 2304220 4331000 WATER DISPENSERS - FS CREDIT 123125CM -455.00 W1 02008535 01/15/2026 HYDRATE HQ 2524662 4309000 SP25 WATER DISPENSER - LIBRARY CASD6645 75.04 W1 02008535 01/15/2026 HYDRATE HQ 2524662 4309000 WATER DISPENSER - LIBRARY CM 123125CM -76.00 W1 02008535 01/15/2026 HYDRATE HQ 5104195 4369500 DC25 WATER DISPENSER - SHERIFF CASD7542 75.04 W1 02008535 01/15/2026 HYDRATE HQ 5104195 4369500 SP25 WATER DISPENSER - SHERIFF CASD6647 75.04 W1 02008535 01/15/2026 HYDRATE HQ 5104195 4369500 WATER DISPENSER - SHERIFF'S CM 123125CM -215.61 W1 02008535 01/15/2026 HYDRATE HQ 1104340 4309000 NV25 WATER DISPENSERS-CITYHALL CASD7208 654.60 W1 02008535 01/15/2026 HYDRATE HQ 1104344 4309000 NV25 WATER DISPENSER - PCC CASD7212 75.04 W1 02008535 01/15/2026 HYDRATE HQ 5104195 4369500 NV25 WATER DISPENSER - SHERIFF CASD7213 75.04 W1 02008535 01/15/2026 HYDRATE HQ 1104330 4309000 DC25 WATER DISPENSERS - CY CASD7538 225.11 W1 02008535 01/15/2026 HYDRATE HQ 1104340 4309000 DC25 WATER DISPENSERS - CH CASD7537 654.60 W1 02008535 01/15/2026 HYDRATE HQ 1104340 4309000 HYDRATE HQ - CREDIT MEMO CASD5914 -535.05 W1 02008535 01/15/2026 HYDRATE HQ 1104344 4309000 OC25 WATER DISPENSER - PCC CASD6942 75.04 W1 02008535 01/15/2026 HYDRATE HQ 1104344 4309000 DC25 WATER DISPENSER - PCC CASD7541 75.04 W1 02008535 01/15/2026 HYDRATE HQ 2304220 4331000 OC25 WATER DISPENSERS - FS (3) CASD6940 225.11 W1 02008535 01/15/2026 HYDRATE HQ 2304220 4331000 DC25 WATER DISPENSERS - FS (3) CASD7539 225.11 W1 02008535 01/15/2026 HYDRATE HQ 2524662 4309000 OC25 WATER DISPENSER - LIBRARY CASD6941 75.04 W1 02008535 01/15/2026 HYDRATE HQ 2524662 4309000 DC25 WATER DISPENSER - LIBRARY CASD7540 75.04 W1 02008535 01/15/2026 HYDRATE HQ 5104195 4369500 OC25 WATER DISPENSER - SHERIFF CASD4943 75.04 W1 02008536 01/15/2026 IMPERIAL SPRINKLER SUPPLY 4004388 4400100 CALSENSE CONTROLLER - MEDIANS 0023496420-001 5,973.83 W1 02008536 01/15/2026 IMPERIAL SPRINKLER SUPPLY 1104611 4332001 R/M IRRIG SUPPLIES - PARKS 0024438651-001 3,014.55 W1 02008537 01/15/2026 INLAND BOBCAT INC 1104331 4334000 R/M FLEET #370 - OWNED P58981 106.30 W1 02008537 01/15/2026 INLAND BOBCAT INC 1104331 4334000 R/M FLEET #370 - OWNED P57315 670.42 W1 02008538 01/15/2026 JTB SUPPLY COMPANY INC 1104250 4332500 R/M TRAFFIC SIGNAL EQUIPMENT 116043 1,750.80 W1 02008539 01/15/2026 KNORR SYSTEMS INC 2420000 2070200 CIRCULATION PUMPS - Sale tax 292140 -262.50 W1 02008539 01/15/2026 KNORR SYSTEMS INC 2424549 4400100 CIRCULATION PUMPS - PDAC 292140 63,500.83 W1 02008539 01/15/2026 KNORR SYSTEMS INC 2424549 4400100 CIRCULATION PUMPS - Sale tax 292140 262.50 Report Date 01/15/2026 Page 14
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 42 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008540 01/15/2026 LIBERTY LANDSCAPING INC 8734195 4337000 BI-MONTHLY LANDSCAPE NOV25 140468 289.00 W1 02008540 01/15/2026 LIBERTY LANDSCAPING INC 8734195 4337000 BI-MONTHLY LANDSCAPE DEC25 141125 289.00 W1 02008541 01/15/2026 LOCK SHOP INC. 1104340 4219000 LOCK/KEY SUPPLIES - CH BB10566049 16.04 W1 02008541 01/15/2026 LOCK SHOP INC. 1104611 4219000 LOCK/KEY SUPPLIES - PALMA BB10566296 40.82 W1 02008541 01/15/2026 LOCK SHOP INC. 1104611 4219000 LOCK/KEY SUPPLIES - FREEDOM BB10566493 16.04 W1 02008541 01/15/2026 LOCK SHOP INC. 5104195 4369602 LOCK/KEY SUPPLIES - STATE BLDG BB10566449 48.67 W1 02008541 01/15/2026 LOCK SHOP INC. 1104611 4331000 R/M LOCKS - JOE MANN PARK A137153 197.57 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104614 4337001 R/M LANDSCAPE MEDIANS 972119-122225 65.07 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104614 4337001 R/M LNDS SUPPLIES- CY 988048-123025 86.26 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104310 4219000 SMALL TOOLS - STREETS 981115-121525 51.84 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104310 4219000 SMALL TOOLS - STREETS 984788-121625 130.09 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104310 4219000 SMALL TOOLS - STREETS 984864-121625 239.20 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104310 4332000 R/M MISC SUPPLIES - STREETS 994426-120925 156.93 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104340 4219000 SMALL TOOLS - CITY HALL 972202-121125 14.51 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104340 4219000 SMALL TOOLS - CITY HALL 994958-120925 25.37 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104340 4219000 SMALL TOOLS - CITY HALL 990254-121825 2.45 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104610 4219000 R/M MISC SUPPLIES - CC PARK 992248-120825 27.36 W1 02008542 01/15/2026 LOWE'S HOME CENTERS INC. 1104611 4219000 R/M MISC SUPPLIES - PARKS 999468-121025 30.49 W1 02008543 01/15/2026 MOWERS PLUS INC 1104331 4334000 R/M SMALL EQUIPMENT - SAW 345847 513.80 W1 02008544 01/15/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #253 - OWNED 39513 69.00 W1 02008544 01/15/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #056 - OWNED 39502 69.00 W1 02008544 01/15/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #048 - OWNED 39504 69.00 W1 02008544 01/15/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #064 - OWNED 39506 69.00 W1 02008544 01/15/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #061 - OWNED 39517 69.00 W1 02008545 01/15/2026 QUINTANILLA, KARINA 1100000 1150100 Cal Cities EQPC M&IE 1.22-23KQ ADV MIE 1.23.26 129.00 W1 02008545 01/15/2026 QUINTANILLA, KARINA 1100000 1150100 Cal Cities EQPC LDG 1.22-23KQ ADV LDG 1.23.26 232.13 W1 02008545 01/15/2026 QUINTANILLA, KARINA 1100000 1150100 Cal Cities EQPC PRK 1.22-23KQ ADV PRK 1.23.26 25.00 Report Date 01/15/2026 Page 15
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 43 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008545 01/15/2026 QUINTANILLA, KARINA 1100000 1150100 Cal Cities EQPC MILE 1.22-23KQ ADV MILE 1.23.26 50.00 W1 02008546 01/15/2026 RANCHO MIRAGE CHAMBER OF 1104430 4363000 2026 RM CHAMBER MEMBERSHIP 116410 450.00 W1 02008547 01/15/2026 SA Recycling Llc 1104310 4332000 MULCH MATERIAL - PORTOLA/I-10 33687 9,350.00 W1 02008548 01/15/2026 SELECT EQUIPMENT SALES INC 1104331 4334000 R/M FLEET #193 - OWNED 250111733 329.31 W1 02008549 01/15/2026 SIMPLOT PARTNERS 1104310 4219000 MISC SUPPLIES - STREETS 208171987 44.11 W1 02008550 01/15/2026 SITEONE LANDSCAPE SUPPLY LLC 1104614 4337001 R/M IRRIG SUPPLIES - LMA 1 161127804-001 176.29 W1 02008550 01/15/2026 SITEONE LANDSCAPE SUPPLY LLC 1104614 4337001 R/M IRRIG SUPPLIES - LMA 1 161129032-001 53.14 W1 02008551 01/15/2026 SKYLINE SAFETY AND SUPPLY 1104300 4219000 HYDRATION SAFETY SUPPLIES 9836 168.37 W1 02008552 01/15/2026 SOUTHWEST AQUATICS 1104610 4332001 DC25 P/M LAGOON - CC PARK 12-24138 4,114.00 W1 02008552 01/15/2026 SOUTHWEST AQUATICS 1104614 4392101 DC25 P/M WTR FEATURE - ENTRADA 12-24138 1,030.00 W1 02008553 01/15/2026 TOPS N BARRICADES INC. 1104310 4214000 SAFETY ATTIRE - STREETS 1117078 71.78 W1 02008553 01/15/2026 TOPS N BARRICADES INC. 1104310 4214000 SAFETY JACKETS - STREETS 1117078 2,862.30 W1 02008554 01/15/2026 UNIFIRST CORPORATION 1104310 4214000 11/11/25 INDUST UNIFORM RENTAL 2200330485 246.38 W1 02008554 01/15/2026 UNIFIRST CORPORATION 1104310 4214000 12/23/25 INDUST UNIFORM RENTAL 2200345081 249.79 W1 02008554 01/15/2026 UNIFIRST CORPORATION 1104310 4214000 12/30/25 INDUST UNIFORM RENTAL 2200347304 249.79 W1 02008555 01/15/2026 CALIFORNIA STATE UNIVERSITY SAN 4254430 4395000 Q3 ERC SERVS JL - SP 2025 SP0014249 43,750.00 W1 02008556 01/15/2026 WAXIE 1104340 4219000 MISC SUPPLIES - CITY HALL 83658770 371.28 W1 02008556 01/15/2026 WAXIE 1104340 4219000 JANITORIAL SUPPLIES- CITY HALL 83667052 14.09 W1 02008556 01/15/2026 WAXIE 1104340 4219000 JANITORIAL SUPPLIES- CITY HALL 83693797 167.43 W1 02008557 01/15/2026 WEBSTAURANT STORE INC 2364195 4219000 Recycling Supplies as needed 119948711 7,784.02 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104611 4332001 HARDWOOD PRUNING - PARKS 237127 4,525.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104611 4332001 HARDWOOD PRUNING - PARKS 237747 16,017.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104614 4337001 HARDWOOD PRUNING - MEDIANS 237747 1,500.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4332000 HARDWOOD PRUNING - DW 237127 4,453.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4332000 HARDWOOD PRUNING - DW 237773 2,015.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104611 4332001 MISC TREE WORK - PARKS 237749 10,500.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104614 4337001 MISC TREE WORK - MEDIANS 236649 975.00 Report Date 01/15/2026 Page 16
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 44 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/15/2026 - 1/15/2026
City of Palm Desert
Account Number
W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4332000 MISC TREE WORK - DW PERIMETER 236649 3,325.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4809200 MSC TREE WORK - DWGR 236649 450.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 1104614 4337001 HARDWOOD PRUNING - MEDIANS 236655-A 8,578.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4332000 HARDWOOD PRUNING - DW 236655-A 13,111.00 W1 02008558 01/15/2026 WEST COAST ARBORISTS INC 4414195 4332000 HARDWOOD PRUNING - DW 238113 903.00 W1 02008559 01/15/2026 WILLDAN ENGINEERING 1104420 4309000 PLAN REVIEW & INSP - SEP25 002-36119 2,039.72 W1 02008559 01/15/2026 WILLDAN ENGINEERING 1104420 4309000 PLAN REVIEW & INSP - OCT25 002-36314 1,861.91 W1 02008559 01/15/2026 WILLDAN ENGINEERING 1104420 4309000 PLAN REVIEW & INSP - NOV25 002-36734 11,081.70 W1 02008560 01/15/2026 XPRESS GRAPHICS 2524662 4361000 FY2526 LIBRARY PROGRAMMING AND 26-76449 582.03 W1 02008560 01/15/2026 XPRESS GRAPHICS 2524662 4361000 FY2526 LIBRARY PROGRAMMING AND 25-76284 502.58 W1 02008560 01/15/2026 XPRESS GRAPHICS 1104159 4361000 Envelopes 25-76314 499.10 W1 02008561 01/15/2026 ZERO WASTE USA 1104610 4219000 DOG LITTER BAGS - CC PARK 793873 1,957.34 W1 02008562 01/15/2026 ZUMAR INDUSTRIES INC. 1104310 4219000 STREET NAME SIGNS 11103 656.85 W1 02008562 01/15/2026 ZUMAR INDUSTRIES INC. 1104310 4219000 STREET NAME SIGNS 11252 521.36 W1 02008562 01/15/2026 ZUMAR INDUSTRIES INC. 1104310 4219000 STREET NAME SIGNS 11306 615.21 Examined and Approved Total For Bank ID - W1
1,531,869.12 City Manager
Examined and Approved
Mayor or Mayor Pro-Tem
Audited and Found Correct
Director of Finance
Report Date 01/15/2026 Page 17
City and Housing
Docusign Envelope ID: 8C4129B8-28E2-4C11-8D25-98573E0F7796 45 46
Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006336 01/22/2026 A+ WINDOW & GUTTER CLEANING 1104340 4331000 AIR DUCTS CLEANED - CITY HALL 10189 7,500.00 W1 00006337 01/22/2026 AETNA RESOURCES FOR LIVING 1104154 4309000 FEB26 EMPLOYEE ASSISTANCE PRG E0361328 211.25 W1 00006337 01/22/2026 AETNA RESOURCES FOR LIVING 1104154 4309000 JAN26 EMPLOYEE ASSISTANCE PRG E0359276 211.25 W1 00006338 01/22/2026 AFTER HOURS FLEET SVC 1104331 4334000 R/M FLEET #071 - OWNED 237 250.00 W1 00006339 01/22/2026 ALTUM GROUP 1104430 4309102 Sep25 -Topographic Survey pt 2 10398.1 6,296.25 W1 00006340 01/22/2026 ARCHITERRA DESIGN GROUP 4004618 4400100 DC25 IRONWOOD PARK IMP DESIGN 34766 7,559.90 W1 00006340 01/22/2026 ARCHITERRA DESIGN GROUP 4004618 4400100 DC25-EXT DESIGN-IRONWOOD PARK 34767 2,300.00 W1 00006341 01/22/2026 BECK OIL INC 1104331 4217000 FLEET GAS/DIESEL FUEL 194990 4,628.17 W1 00006342 01/22/2026 CABRERA, CELINA 1100000 1150100 CAPPO2026 ADV LDG CABRERA ADV CAPPO 2.5.26 859.43 W1 00006342 01/22/2026 CABRERA, CELINA 1100000 1150100 CAPPO2026 ADV PRDM CABRERA ADV CAPPO 2.5.26 387.00 W1 00006342 01/22/2026 CABRERA, CELINA 1100000 1150100 CAPPO2026 ADV MILE CABRERA ADV CAPPO 2.5.26 158.05 W1 00006343 01/22/2026 CDW LLC 1100000 1430100 Okta Renewal FY2627 AH56L2U 21,956.67 W1 00006343 01/22/2026 CDW LLC 1104190 4212000 HP Toner AH4XR6U 561.16 W1 00006343 01/22/2026 CDW LLC 1104190 4212000 Startech USB Cables AH6GD6N 117.18 W1 00006343 01/22/2026 CDW LLC 1104190 4212000 Computer Supplies AH58N8X 926.26 W1 00006343 01/22/2026 CDW LLC 1104190 4362001 Okta Renewal FY2526 AH56L2U 15,683.33 W1 00006343 01/22/2026 CDW LLC 1104190 4404000 Lenovo Laptops AH58W2Z 5,719.71 W1 00006343 01/22/2026 CDW LLC 1104190 4362001 AWS Consumption - NOV25 ZR01050026 1,392.87 W1 00006344 01/22/2026 CHRISTOPHER GERRY 1104154 4119100 FA25 Tuition Reimbursement CGERRY 1.6.26 1,947.00 W1 00006345 01/22/2026 COUNTY OF RIVERSIDE SHERIFF 1104210 4304000 09/18-10/15 RSO Law Enforcemen SH0000049473 1,124,080.88 W1 00006345 01/22/2026 COUNTY OF RIVERSIDE SHERIFF 1104210 4309203 9/15-10/18 RSO DEDICATED TEAM SH0000049473 734,489.36 W1 00006345 01/22/2026 COUNTY OF RIVERSIDE SHERIFF 1104210 4309204 9/18-10/15 RSO OVERTIME SH0000049473 50,435.44 W1 00006345 01/22/2026 COUNTY OF RIVERSIDE SHERIFF 1104210 4390400 9/18-10/18 RSO PD PREMIUM SH0000049473 14,260.70 W1 00006346 01/22/2026 DANIEL MORA 8700000 1150100 US HSNG CLR ADV 3/31-4/3 DM CLR ADV 0331DM -1,297.37 W1 00006346 01/22/2026 DANIEL MORA 8700000 1150100 US HSNG CLR ADV 3/31-4/3 DM CLR ADV 0331DM -280.00 W1 00006346 01/22/2026 DANIEL MORA 8704195 4312000 US HOUSNG CONF LDG 3/31-4/3 DM CLR LDG 0331DM 777.60 W1 00006346 01/22/2026 DANIEL MORA 8704195 4312000 US HOUSNG CONF AIR 3/31-4/3 DM CLR AIR 0331DM 640.37 Report Date 01/22/2026 Page 1
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 47 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006346 01/22/2026 DANIEL MORA 8704195 4312000 US HOUSNG CONFPRDM 3/31-4/3 DM CLR PRDM 0331DM 280.00 W1 00006346 01/22/2026 DANIEL MORA 8704195 4312000 US HOUSNG CONF UBER3/31-4/3 DM CLR UBER 0331DM 51.94 W1 00006347 01/22/2026 DESERT AIR CONDITIONING INC. 1104330 4331000 R/M HVAC SRVS - CORPYARD 268516 214.00 W1 00006348 01/22/2026 EKOS 1100000 1430100 Ekos Software FY2627 225670 1,074.00 W1 00006348 01/22/2026 EKOS 1104190 4362001 Ekos Software FY2526 225670 1,074.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 234LD4 MAINTENANCE FBN5529712 94.02 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3PJ MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3QC MAINTENANCE FBN5529712 91.94 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3RD MAINTENANCE FBN5529712 107.97 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V458 MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3PN MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3S3 MAINTENANCE FBN5529712 111.36 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3PC MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MTQF MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG3C MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG3H MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG55 MAINTENANCE FBN5529712 107.97 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG58 MAINTENANCE FBN5529712 94.67 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MTQG MAINTENANCE FBN5529712 63.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MTQG ADD MAINTENANCE FBN5529712 6.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG42 MAINTENANCE FBN5529712 107.97 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG5R MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG5W MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MTQB MAINTENANCE FBN5529712 147.15 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MTQD MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG34 MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG4H MAINTENANCE FBN5529712 107.97 Report Date 01/22/2026 Page 2
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 48 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG3S MAINTENANCE FBN5529712 94.67 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG5X MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MG63 MAINTENANCE FBN5529712 103.54 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MP7V MAINTENANCE FBN5529712 63.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22MP7V ADD MAINTENANCE FBN5529712 6.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3QW MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3MJ MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3MJ ADD MAINTENANCE FBN5529712 37.50 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3P3 MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3P5 MAINTENANCE FBN5529712 103.00 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 22V3P8 MAINTENANCE FBN5529712 111.83 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 1104331 4334000 AUTO PARTS SETTLEMENT DISTR FBN5529712 -100.61 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 234LD4 FLEET LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3PJ FLEET LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3QC FLEET LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3RD FLEET LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V458 FLEET LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3PN LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3S3 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3PC LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MTQF LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG3C LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG3H LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG55 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG58 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MTQG LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG42 LEASE FBN5529712 27.19 Report Date 01/22/2026 Page 3
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 49 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG5R LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG5W LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MTQB LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MTQD LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG34 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG4H LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG3S LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG5X LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MG63 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22MP7V LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3QW LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3MJ LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3P3 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3P5 LEASE FBN5529712 27.19 W1 00006349 01/22/2026 ENTERPRISE FM TRUST 5304331 4344000 22V3P8 LEASE FBN5529712 27.19 W1 00006350 01/22/2026 FEDERAL EXPRESS CORP. 1104470 4366000 CDBG AGREEMENT MAILING 9-076-29191 61.58 W1 00006351 01/22/2026 FEHR & PEERS 1104470 4300500 VMT & TRAFFIC MODELING NV25 191598 5,495.00 W1 00006351 01/22/2026 FEHR & PEERS 1104470 4300500 Circulation Element NV25 191598 152.60 W1 00006352 01/22/2026 FG CREATIVE INC 2714491 4321500 EPPBID FY 2025-26 JAN EXPENSES 10391 35,394.00 W1 00006352 01/22/2026 FG CREATIVE INC 2714491 4321500 EPPBID FY 2025-26 DEC FEES 10390 13,804.00 W1 00006353 01/22/2026 FULTON DISTRIBUTING 1104340 4219000 JANITORIAL SUPPLIES -CITY HALL 688293 1,875.98 W1 00006354 01/22/2026 GARCIA, SKKY 1104154 4119100 FA25 Tuition Reimbrsmt OCT-DEC SWOLK 12.22.25 1,869.00 W1 00006354 01/22/2026 GARCIA, SKKY 1104154 4119100 FALL 2025 Books SWOLK 12.22.25 144.00 W1 00006355 01/22/2026 HAMMER PLUMBING AND PUMPING 1104611 4331000 CAHUILLA RESTROOM PUMP SRV 47868-1 395.00 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 2334618 4400100 OC25 LANDSCAPE MASTER - MEDIAN 24039-009 7,217.50 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 2334618 4400100 SP25 LANDSCAPE MASTER - MEDIAN 24039-008 2,791.50 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 2334618 4400100 OC25 LANDSCAPE MASTER - BAJA 25012-009 2,911.25 Report Date 01/22/2026 Page 4
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 50 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 4004618 4400100 SP25 HOMME ADAMS PARK DESIGN 25043-002 2,094.00 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 4004618 4400100 NV25 HOMME ADAMS PARK DESIGN 25043-004 1,165.50 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 4004618 4400100 OC25 HOMME ADAMS PARK DESIGN 25043-003 1,287.75 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 1104614 4337001 SP25 LNDSCP MASTER PLAN - BAJA 25012-008 8,405.00 W1 00006356 01/22/2026 HERMANN DESIGN GROUP INC 1104614 4337001 NV25 LNDSCP MASTER PLAN - BAJA 25012-010 6,890.00 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1100000 2070200 RM IRR SUPPLIES-PARKS SALE TAX 841770 -1.19 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1100000 2070200 RM IRR SUPPL-CC PARK SALE TAX 842636 -8.58 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1100000 2070200 R/M IRR SUPPL-PARKS SALE TAX 842638 -3.97 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1100000 2070200 R/M IRRIG SUPPLIES - SALES TAX 855006 -0.06 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104610 4332001 R/M IRRIG SUPPLIES - CC PARK 842636 924.60 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104610 4332001 RM IRR SUPPL-CC PARK SALE TAX 842636 8.58 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104611 4332001 R/M IRRIG SUPPLIES - PARKS 841770 128.04 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104611 4332001 RM IRR SUPPLIES-PARKS SALE TAX 841770 1.19 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104611 4332001 R/M IRRIG SUPPLIES - PARKS 842638 427.53 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104611 4332001 R/M IRR SUPPL-PARKS SALE TAX 842638 3.97 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104614 4337001 R/M IRRIG SUPPLIES - MEDIANS 855006 6.51 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104614 4337001 R/M IRRIG SUPPLIES - SALES TAX 855006 0.06 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1100000 2070200 R/M IRRIG SUPPLIES-CC PARK TAX 855539 -0.61 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104610 4332001 R/M IRRIG SUPPLIES - CC PARK 855539 66.27 W1 00006357 01/22/2026 HIGH TECH IRRIGATION INC. 1104610 4332001 R/M IRRIG SUPPLIES-CC PARK TAX 855539 0.61 W1 00006358 01/22/2026 HORIZON PROFESSIONAL LANDSCAPE 4414195 4809200 LMA 6 XTRA SRVS - DW GOLF COUR 6906 22,000.00 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Creative - Qualitative Researc 3056 60,000.00 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Creative - Hero Spot Post Prod 3057 24,000.00 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Media Management - JN26 3075 4,378.75 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Public Relations JN26 3076 3,666.66 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Social Media JN26 3077 2,416.66 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Strategy & Account Management 3078 4,416.66 Report Date 01/22/2026 Page 5
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 51 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Social Media - DC25 3033 2,416.66 W1 00006359 01/22/2026 IDEA PEDDLER LLC 1104417 4309000 Public Relations DC25 3032 3,666.66 W1 00006360 01/22/2026 INSIGHT PUBLIC SECTOR INC 1100000 1430100 M365 Project Subs FY2627 1101341768 621.77 W1 00006360 01/22/2026 INSIGHT PUBLIC SECTOR INC 1104190 4362001 M365 Project Subs FY2526 1101341768 870.47 W1 00006361 01/22/2026 INTERWEST CONSULTING GROUP INC 1104470 4300500 PD UNSP UPDATE-OC25 2909749 14,195.00 W1 00006361 01/22/2026 INTERWEST CONSULTING GROUP INC 1104470 4300500 PD UNSP UPDATE - NV25 2892020 9,085.00 W1 00006362 01/22/2026 JOSE FERNANDEZ 1100000 1150100 CACEO ADV PD J.FERNANDEZ ADV PD 0202 JF 473.00 W1 00006362 01/22/2026 JOSE FERNANDEZ 1100000 1150100 CACEO ADV LODG J.FERNANDEZ ADV LODG 0202 JF 980.74 W1 00006362 01/22/2026 JOSE FERNANDEZ 1100000 1150100 CACEO ADV MILEAGE J.FERNANDEZ ADV MILES 0202JF 119.63 W1 00006362 01/22/2026 JOSE FERNANDEZ 1100000 1150100 CACEO ADV PARKING J.FERNANDEZ ADV PRKG 0202 JF 70.00 W1 00006363 01/22/2026 JOSLYN CENTER 1104800 4389300 Q3 Joslyn Center Billing 13666 64,585.75 W1 00006364 01/22/2026 KOA HILLS CONSULTING LLC 1104190 4309000 Data Conversion Service -DEC25 11577 16,100.00 W1 00006365 01/22/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 LMA 1 XTRA LNDS SRV - MEDIANS 117811 1,613.81 W1 00006365 01/22/2026 MARIPOSA LANDSCAPES INC 1104614 4337001 LMA 2 XTRA LNDS SRV - MEDIANS 117812 818.19 W1 00006366 01/22/2026 MARSHFIELD CONSULTING LLC 1104190 4309000 MarshField Consulting - CLM 2847 32,000.00 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2520000 2070200 FY2526 - Sales Tax Adj 1% 508243120 -0.52 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2524662 4211200 FY2526 PHYSICAL DVD AND BLUE R 508243120 59.94 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2524662 4211200 FY2526 - Sales Tax Adj 1% 508243120 0.52 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2520000 2070200 FY2526 - Sales Tax Adj 1% 508177704 -2.76 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2524662 4211200 FY2526 PHYSICAL DVD AND BLUE R 508177704 314.35 W1 00006367 01/22/2026 MIDWEST TAPE LLC 2524662 4211200 FY2526 - Sales Tax Adj 1% 508177704 2.76 W1 00006368 01/22/2026 MOLINA, AMBER 1104154 4312101 F&B Supervsrs Training 1.13.26 AMOLINA 1.13.26 20.45 W1 00006369 01/22/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT PD20-02 MWG2563 360.00 W1 00006369 01/22/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT PD20-03 MWG2561 2,510.41 W1 00006369 01/22/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT IW16-01 MWG2546 2,241.42 W1 00006370 01/22/2026 OPENGOV INC 1100000 1430100 OpenGov Asset Managment FY2627 INV23726 4,170.20 W1 00006370 01/22/2026 OPENGOV INC 1100000 1430100 Opengov Budgeting FY2627 INV24357 20,391.00 Report Date 01/22/2026 Page 6
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 52 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006370 01/22/2026 OPENGOV INC 1104190 4362001 OpenGov Asset Managment FY2526 INV23726 5,838.30 W1 00006370 01/22/2026 OPENGOV INC 1104190 4362001 Opengov Budgeting FY2526 INV24357 20,391.00 W1 00006371 01/22/2026 PYE BARKER FIRE & SAFETY 4254430 4395000 JN26-MR26 ALARM MONITOR - IHUB 7568136 148.32 W1 00006371 01/22/2026 PYE BARKER FIRE & SAFETY 4254430 4395000 OC-DC25 ALARM MONITOR - IHUB 7076581 144.00 W1 00006371 01/22/2026 PYE BARKER FIRE & SAFETY 4254430 4395000 R/M ALARM - iHUB 6994614 280.15 W1 00006372 01/22/2026 RANCH RECOVERY CENTERS INC 2204800 4388000 CDBG FY 24/25 HVAC Replacement 121825 48,400.00 W1 00006373 01/22/2026 RICE CONSTRUCTION 4364650 4337200 Clean and Maint Svs DC25 5513 10,775.04 W1 00006374 01/22/2026 ROBERT HALF 1104150 4300300 Temp Acc. C. Staviski 1.2.2026 65794035 1,512.00 W1 00006375 01/22/2026 SANT MADE 1104190 4362001 WEBSITE HOSTING DISCO JN26 1125 700.00 W1 00006376 01/22/2026 SHUSTER ADVISORY GROUP LLC 1104159 4309000 ADVSRY FEE 401a 457b RHS DEC25 10360 2,083.33 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104154 4211000 Atomic Clock 6052788112 54.80 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104154 4211000 Misc. Office Supplies 6052788113 163.59 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104150 4211000 Dry Erase Board 6052786351 221.33 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104159 4211000 8.5X11 Copy Paper 6052786352 415.87 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104421 4211000 Office Supplies - Chair 6051047618 188.75 W1 00006377 01/22/2026 STAPLES BUSINESS ADVANTAGE 1104470 4211000 Office Supplies 6051047618 277.71 W1 00006378 01/22/2026 RAMSAY GROUP 2204800 4309000 DEC25 CDBG ADMIN 17 3,800.00 W1 00006379 01/22/2026 TKE ENGINEERING INC 2134134 4400200 El Paseo Street Rehab Oct25 2025-1569A 425.00 W1 00006379 01/22/2026 TKE ENGINEERING INC 1104423 4301150 CIP GEN ENG SVCS-CDR00003 2025-1654 510.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 JUL25 Grant Writing & Advocacy 23711 9,000.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 AUG25 Grant Writing & Advocacy 23870 9,000.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 SEP25 Grant Writing & Advocacy 24021 9,000.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 OCT25 GRANT WRITING & ADVOCACY 24176 9,000.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 DEC25 GRANT WRITING & ADVOCACY 24489 9,000.00 W1 00006380 01/22/2026 TOWNSEND PUBLIC AFFAIRS INC 1104159 4309000 JAN26 GRANT WRITING & ADVOCACY 24645 9,000.00 W1 00006381 01/22/2026 TPX COMMUNICATIONS CO 1104190 4365000 INTERNET/PHONE SVC - DEC25 188574596-0 9,193.70 W1 00006382 01/22/2026 UNITY COURIER SERVICE, INC 2524662 4309000 FY2526 Book Courier Service 43557 391.32 Report Date 01/22/2026 Page 7
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 53 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006382 01/22/2026 UNITY COURIER SERVICE, INC 2524662 4309000 FY2526 Book Courier Service 42053 371.16 W1 00006383 01/22/2026 URBAN WORX 2300000 2060000 RETENTION - REMODEL FS#67 RTN-2025005425 -1,060.00 W1 00006383 01/22/2026 URBAN WORX 2304220 4400100 CAPTAIN RESTROOM REMODEL FS#67 2025005425 21,200.00 W1 00006384 01/22/2026 VASQUEZ, AILEEN 1104154 4309501 Flowers for Yrs of Srvc Awards AVASQUEZ 12.4.25 42.35 W1 00006384 01/22/2026 VASQUEZ, AILEEN 1104154 4309501 Supplies for YrsofSrvc Flowers AVASQUEZ 12.4.25 60.62 W1 00006384 01/22/2026 VASQUEZ, AILEEN 1104154 4309501 Flowers for Yrs of Srvc Awards AVASQUEZ 12.4.25 184.60 W1 00006385 01/22/2026 VECTORUSA 4004330 4400100 Access Control Upgrade 105952 14,389.73 W1 00006385 01/22/2026 VECTORUSA 4004330 4400100 Access Control Upgrade 105952 8,242.63 W1 00006385 01/22/2026 VECTORUSA 4504161 4400100 Access Control Upgrade 105952 3,783.39 W1 00006385 01/22/2026 VECTORUSA 4504161 4400100 Access Control Upgrade 105952 9,755.81 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104110 4365000 City Council Cell/IPADS 12/25 6131762026 115.11 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104111 4365000 City Clerk Cells/IPADS 12/25 6131762026 76.74 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104130 4365000 City Manager Cell/IPADS 12/25 6131762026 115.11 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104134 4365000 CIP Cells/IPADS 12/25 6131762026 261.87 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104150 4365000 Finance Cells/ IPADS 12/25 6131762026 76.74 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104154 4365000 Human Resources Cell/IPADS 12/ 6131762026 115.11 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104190 4365000 IT Mifi 11/29-12/28 6132158480 94.35 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104190 4365000 IT Phones 12/25 6131762026 76.74 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104211 4306001 COPS Cells/ IPADS 12/25 6131762026 268.59 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104250 4365000 Traffic Cells/ IPADS 12/25 6131762026 258.51 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104300 4365000 Public Works Cell/IPADS 12/25 6131762026 455.95 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104310 4365000 CorpYard Mifi 11/29-12/28 6132158480 38.01 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104310 4365000 CorpYard/Streets Cell/IPADS 12 6131762026 935.83 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104340 4365000 Facilities Cells/ IPADS 12/25 6131762026 115.11 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104420 4365000 Building &Saftey Cell/IPA DC25 6131762026 350.34 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104421 4365000 Permit Center Cell/IPADS 12/25 6131762026 38.37 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104422 4365000 Code Cells/ IPADS 12/25 6131762026 345.33 Report Date 01/22/2026 Page 8
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 54 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104423 4365000 Engineering Cells 12/25 6131762026 76.74 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104430 4365000 Economic Dev Mifi 11/29-12/28 6132158480 38.01 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104430 4365000 Economic Dev Cells/IPADS 12/25 6131762026 191.85 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104470 4365000 Planning Cells/IPADS 12/25 6131762026 115.11 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104614 4365000 Landscaping S Mifi 11/29-12/28 6132158480 76.02 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 1104614 4365000 Landscaping Svc Cells/IP 12/25 6131762026 338.61 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 2524662 4365000 Library Cells 12/25 6131762026 230.22 W1 00006386 01/22/2026 VERIZON WIRELESS SERVICES LLC 8704195 4365000 Housing Cells 12/25 6131762026 38.37 W1 00006387 01/22/2026 VISIT GREATER PALM SPRINGS 1104800 4322000 FY 25/26 Q3 VGPS CONTRIBUTION CI-000687 120,750.00 W1 00006388 01/22/2026 WEX HEALTH INC 1104154 4309000 DEC25 COBRA - Monthly 0002290522-IN 114.92 W1 00006389 01/22/2026 WITTMAN ENTERPRISES LLC 2304220 4309000 DEC25 EMS BILLING SERVICES 25120547 16,104.00 W1 02008563 01/22/2026 AMERICAN FORENSIC NURSES 1104210 4390400 FY25/26 RSO BLOOD DRAW/DUI CAS 79920 728.00 W1 02008563 01/22/2026 AMERICAN FORENSIC NURSES 1104210 4390400 FY25/26 RSO BLOOD DRAW/DUI CAS 79921 450.00 W1 02008564 01/22/2026 AVID IDENTIFICATION SYSTEMS INC 1104422 4218000 ANIMAL CONTROL CHIP READERS 0106852-IN 1,157.23 W1 02008565 01/22/2026 BLUE SHIELD OF CALIFORNIA 2300000 3412400 EMS (11/19/25) RUN (77857) 25-730532 175.00 W1 02008565 01/22/2026 BLUE SHIELD OF CALIFORNIA 2300000 3412400 EMS (12/25/24) RUN (199519) 2024199519 87.70 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 1100000 2070200 2025 Use Tax Due 2025 TAX 1,899.49 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 1100000 2070200 2025 VC Sales Tax Due 2025 TAX 199.28 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 1100000 3799100 2025 Sales Tax Due Rounding 2025 TAX -1.96 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 2300000 2070200 2025 Sales Tax Due 2025 TAX 966.70 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 2420000 2070200 2025 Sales Tax Due 2025 TAX 3,149.84 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 2420000 3799100 2025 Sales Tax Due 2025 TAX 45.55 W1 02008566 01/22/2026 CALIFORNIA DEPARTMENT OF TAX 2520000 2070200 2025 Sales Tax Due 2025 TAX 243.10 W1 02008567 01/22/2026 CARSON TRAILER INC 2304220 4219000 Trailer for CalFire Mini Muste 265879 13,169.25 W1 02008568 01/22/2026 COSTAR REALTY INFORMATION INC 1100000 1430100 CoStar Software Renewal FY2627 123147146 1,638.78 W1 02008568 01/22/2026 COSTAR REALTY INFORMATION INC 1104190 4362001 CoStar Software Renewal FY2526 123147146 3,277.55 W1 02008569 01/22/2026 DEPARTMENT OF JUSTICE 1104210 4390400 FY 25/26 RSO BLOOD ALCOHOL 007954 175.00 Report Date 01/22/2026 Page 9
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 55 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 02008569 01/22/2026 DEPARTMENT OF JUSTICE 1104210 4390400 FY 25/26 RSO BLOOD ALCOHOL 008070 70.00 W1 02008570 01/22/2026 DEPARTMENT OF PESTICIDE 1104300 4363000 2026 LICENSE/CERT RENEWAL - JR QAL135133-2026JR 405.00 W1 02008571 01/22/2026 DESERT ARC 2204800 4388000 DSRT ARC-CDBG HVAC REPLACEMENT CDBG12-29-25INV 180,000.00 W1 02008572 01/22/2026 DESERT SUN 1104417 4363000 DESERT SUN NEWSPAPER SUBSCRIP DS0579482 - 2026 726.99 W1 02008573 01/22/2026 DESERT VALLEYS BUILDERS 1104430 4312500 DVBA JN26 Luncheon - VMAGER DVBA-JN1426-VM 65.00 W1 02008574 01/22/2026 DOVE PRINTING 1104417 4302600 Brightside Printing JN/FB26 15502 6,511.00 W1 02008575 01/22/2026 GOGOVAPPS 1100000 1430100 GoGov- LF Integration FY2627 26-039 2,936.00 W1 02008575 01/22/2026 GOGOVAPPS 1104190 4362001 GoGov- LF Integration FY2526 26-039 1,468.00 W1 02008576 01/22/2026 GREAT WESTERN INSTALLATIONS 1104611 4332501 R/M PLAYGROUND - WCS 2510061 6,935.00 W1 02008577 01/22/2026 GREATAMERICA FINANCIAL SERVICES 1104190 4342000 XEROX LEASE - JAN26 40997669 3,723.04 W1 02008578 01/22/2026 HEALTH NET LIFE 2300000 3412400 EMS (6/18/25) RUN (473589) 25-473589 716.70 W1 02008579 01/22/2026 HORIZON LIGHTING INC. 1104611 4332501 R/M ELECT/LIGHT - FREEDOM PARK INV37172 5,861.20 W1 02008580 01/22/2026 HYDRATE HQ 1104330 4309000 JN25 WATER DISPENSERS - CY CASD7849 225.11 W1 02008580 01/22/2026 HYDRATE HQ 1104340 4309000 JN25 WATER DISPENSERS - CH CASD7848 654.60 W1 02008580 01/22/2026 HYDRATE HQ 1104344 4309000 JN26 WATER DISPENSER - PCC CASD7852 75.04 W1 02008580 01/22/2026 HYDRATE HQ 2304220 4331000 JN25 WATER DISPENSERS - FS CASD7850 225.11 W1 02008580 01/22/2026 HYDRATE HQ 2524662 4309000 JN25 WATER DISPENSER - LIBRARY CASD7851 75.04 W1 02008580 01/22/2026 HYDRATE HQ 5104195 4369500 JN26 WATER DISPENS- SHERIFF'S CASD7853 75.04 W1 02008581 01/22/2026 INLAND EMPIRE HEALTH PLAN 2300000 3412400 EMS (6/12/2025) RUN (456154) 25-456154 787.99 W1 02008582 01/22/2026 JOHN KALISKI ARCHITECTS INC 1104470 4300500 Downtown & Hillside ODS NV25 7174 1,450.00 W1 02008583 01/22/2026 JR THOMAS GOLF CARS INC 1104331 4334000 R/M BATTERIES - GOLF CART 44787 145.00 W1 02008584 01/22/2026 KAISER FOUNDATION HEALTH PLAN 2300000 3412400 EMS (8/13/2025) RUN (25-66391) 25-663911 1,927.65 W1 02008584 01/22/2026 KAISER FOUNDATION HEALTH PLAN 2300000 3412400 EMS (10/13/2025) RUN (802857) 25-802857 581.39 W1 02008585 01/22/2026 KARTAL CORPORATION 1104211 4306001 COP CAR WASHES Q4 OCT-DEC 1509 121.99 W1 02008586 01/22/2026 KLINGSENSMITH, JACOB 2524662 4305600 LIVESCAN JACOB K. REIMB 12.09 LIVESCAN JK12.09 76.00 W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104330 4219000 SMALL TOOLS - CORPYARD 974344-010626 165.53 W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104330 4219000 SMALL TOOLS - CORPYARD 971309-010526 136.30 Report Date 01/22/2026 Page 10
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 56 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104610 4219000 R/M MISC SUPPLIES - CC PARK 992025-011226 89.84 W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104611 4219000 R/M MISC SUPPLIES - PARKS 993670-011326 165.74 W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104614 4337001 R/M IRRIG - CY PLANTERS 973124-010526 164.00 W1 02008587 01/22/2026 LOWE'S HOME CENTERS INC. 1104614 4337001 R/M LNDS SUPPLIES - ARTISTS 993717-011326 7.96 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104330 4309000 NV25 PEST CONTROL - CORPYARD 418749 99.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104330 4309000 DC25 PEST CONTROL - CORPYARD 418750 99.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104340 4309000 NV25 PEST CONTROL - CH / HIST 418749 114.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104340 4309000 DC25 PEST CONTROL - CH/HIST 418750 114.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104344 4309000 NV25 PEST CONTROL - PORTOLA CC 418749 43.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104344 4309000 DC25 PEST CONTROL - PORTOLA CC 418750 43.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104610 4309200 NV25 PEST CONTROL - CC PARK 418749 70.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104610 4309200 DC25 PEST CONTROL - CC PARK 418750 70.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104611 4332001 NV25 PEST CONTROL - PARKS 418749 224.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104611 4332001 DC25 PEST CONTROL - PARKS 418750 224.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104611 4391000 NV25 PEST CONTROL - COMM GARD 418749 11.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104611 4391000 DC25 PEST CONTROL - COMM GARD 418750 11.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104800 4388500 NV25 PEST CONTROL ARTISTS CTR 418749 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 1104800 4388500 DC25 PEST CONTROL ARTISTS CTR 418750 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2304220 4331000 NV25 PEST CONTROL - FIRE STA 418749 129.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2304220 4331000 DC25 PEST CONTROL - FIRE STA 418750 129.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2424549 4309000 NV25 PEST CONTROL - PDAC 418749 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2424549 4309000 DC25 PEST CONTROL - PDAC 418750 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2524662 4309000 NV25 PEST CONTROL - LIBRARY 418749 43.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 2524662 4309000 DC25 PEST CONTROL - LIBRARY 418750 43.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369500 NV25 PEST CONTROL - SHERIFF 418749 46.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369500 DC25 PEST CONTROL - SHERIFF 418750 46.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369601 NV25 PEST CONTROL - PARKVIEW 418749 44.00 Report Date 01/22/2026 Page 11
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 57 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369601 DC25 PEST CONTROL - PARKVIEW 418750 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369602 NV25 PEST CONTROL - STATE BLDG 418749 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369602 DC25 PEST CONTROL - STATE BLDG 418750 44.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369800 NV25 PEST CONTROL - HENDERSON 418749 43.00 W1 02008588 01/22/2026 ON THE FLY TERMITE & PEST 5104195 4369800 DC25 PEST CONTROL - HENDERSON 418750 43.00 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #061 - OWNED 39181 1,314.74 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #091 - LEASE 39268 195.20 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #065 - OWNED 39304 481.56 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #045 - OWNED 39373 45.00 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #072 - OWNED 39399 675.02 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #057 - OWNED 39436 69.00 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #063 - OWNED 39483 291.02 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #060 - OWNED 39518 278.22 W1 02008589 01/22/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #045 - OWNED 39525 69.00 W1 02008590 01/22/2026 PALM DESERT COUNTRY CLUB 1104300 4363000 2026 ANNUAL DUES - PDCC KANSAS 31644224-KA2026 418.00 W1 02008591 01/22/2026 PALMER ELECTRIC 1104610 4332100 R/M ELECT/LIGHT - CC PARK 20506 275.00 W1 02008592 01/22/2026 PBK ARCHITECTS INC 2304220 4400200 FS33 Architectual Svcs DEC25 PP#16 15,500.00 W1 02008592 01/22/2026 PBK ARCHITECTS INC 2354270 4400100 FS 102 PROF SVCS DEC25 PP#27 4,400.00 W1 02008593 01/22/2026 ROGERS STRINGER & MCCLELLAND INC 2424549 4400100 DC25 PUMP ROOM DESIGN - PDAC 25202 3,250.00 W1 02008593 01/22/2026 ROGERS STRINGER & MCCLELLAND INC 2424549 4400100 MR-AG25 PDAC PUMP ROOM DESIGN 25124 8,125.00 W1 02008593 01/22/2026 ROGERS STRINGER & MCCLELLAND INC 2424549 4400100 NV25 ENG/DESIGN SVS-PDAC IMPRO 25196 11,583.45 W1 02008594 01/22/2026 SCAN HEALTH PLAN 2300000 3412400 EMS (8/13/25) RUN (1027751) 24-1027751 497.52 W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 2134250 5000906 DC25 TRAFFIC SIG IISNS REPLACE 260071 3,500.00 W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 2134300 5000910 DC25 ENTRY MONUMENT SIGNS DSGN 260068 1,126.25 W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 4004310 4400100 DC25 EL PASEO PARKWAY IMP 260070 6,000.00 W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 2134250 5000906 NV25 TRFFIC SGNL IISNS RPLCMNT 251650 6,225.00 W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 2134250 5000906 NV25 TRFFIC SGNL IISNS RPLCMNT 251651 5,000.00 Report Date 01/22/2026 Page 12
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 58 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 02008595 01/22/2026 SELBERT PERKINS DESIGN INC 2134300 5000910 NV25 ENTRY MONUMENT SIGNS DSGN 251648 175.00 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1100000 2070200 R/M LNDSP SUPPLIES-CC PARK TAX 208172094 -0.72 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1100000 2070200 MISC SUPPLIES - STREETS S/TAX 208172393 -1.92 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1104310 4219000 R/M MISC SUPPLIES - STREETS 208172393 207.35 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1104310 4219000 MISC SUPPLIES - STREETS S/TAX 208172393 1.92 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1104610 4332001 R/M LNDSP SUPPLIES - CC PARK 208172094 78.06 W1 02008596 01/22/2026 SIMPLOT PARTNERS 1104610 4332001 R/M LNDSP SUPPLIES-CC PARK TAX 208172094 0.72 W1 02008597 01/22/2026 SOUTHERN PACIFIC CONSTRUCTION 4000000 2060000 RETENTION - TRAFFIC ROOM RENOV RTN-PP01 -2,982.89 W1 02008597 01/22/2026 SOUTHERN PACIFIC CONSTRUCTION 4004330 4400100 TRAFFIC ROOM RENOV - CORPYARD PP01 59,657.74 W1 02008598 01/22/2026 ST. FRANCIS ELECTRIC LLC 1104250 4332500 DC25 TRAFFIC P/M AND EMERG 25062115 3,283.50 W1 02008598 01/22/2026 ST. FRANCIS ELECTRIC LLC 1104250 4332500 ON CALL TRAFFIC RM AND EMERG 25062116 34,588.75 W1 02008598 01/22/2026 ST. FRANCIS ELECTRIC LLC 1104250 4332500 ON CALL TRAFFIC RM AND EMERGEN 25062117 641.00 W1 02008599 01/22/2026 STATE WATER RESOURCES CONTROL 1104396 4400100 FY2526 MS4/NPDES ANNUAL PERMIT SW-0323217 18,196.00 W1 02008600 01/22/2026 STERLING ADMINISTRATION 1104154 4309000 Nov 25 Admin Fees DCA & FSA 904407 186.50 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1100000 2070200 R/M CONCRETE MIX -SALES TAX 950000725146 -5.23 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1100000 2070200 R/M CONCRETE MIX -SALE TAX 950000735642 -4.65 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1104310 4332000 R/M CONCRETE MIX - BEVERLY DR 950000725146 564.62 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1104310 4332000 R/M CONCRETE MIX -SALES TAX 950000725146 5.23 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1104310 4332000 R/M CONCRETE MIX - DILLON RD 5384650 666.12 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1104310 4332000 R/M CONCRETE MIX -SALE TAX 950000735642 4.65 W1 02008601 01/22/2026 SUPERIOR READY MIX CONCRETE 1104310 4332000 R/M CONCRETE MIX - 950000735642 502.12 W1 02008602 01/22/2026 T-MOBILE USA INC 1104110 4365000 MIFI- CITY COUNCIL 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104134 4365000 MIFI - CIP 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104134 4365000 MIFI - CIP 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104150 4365000 MIFI - FINANCE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 42.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 42.35 Report Date 01/22/2026 Page 13
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 59 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/22/2026 - 1/22/2026
City of Palm Desert
Account Number
W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 22.14 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104190 4365000 MIFI - INFO TECH 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104250 4365000 MIFI - TRAFFIC 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104250 4365000 MIFI - TRAFFIC 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104250 4365000 MIFI - TRAFFIC 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104422 4365000 MIFI - CODE 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 1104614 4365000 MIFI - LANDSCAPING 11/21-12/20 203492119-DEC25 31.35 W1 02008602 01/22/2026 T-MOBILE USA INC 2524662 4365000 MIFI- LIBRARY 11/21-12/20 203492119-DEC25 31.35 W1 02008603 01/22/2026 UNIFIRST CORPORATION 1104310 4214000 01/16/26 INDUST UNIFORM RENTAL 2200352289 249.79 W1 02008604 01/22/2026 UNITED HEALTHCARE INSURANCE 2300000 3412400 EMS (1/29/25) RUN (77857) 25-77857 1,660.24 Examined and Approved Total For Bank ID - W1
3,192,724.12 City Manager
Examined and Approved
Mayor or Mayor Pro-Tem
Audited and Found Correct
Director of Finance
Report Date 01/22/2026 Page 14
City and Housing
Docusign Envelope ID: E788F805-59D2-4844-B49F-1858E0684775 60 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 00006391 01/29/2026 ADVANTEC CONSULTING ENGINEERS 4004250 4400100 SP25 TRAFFIC MGMT SYSTEM REP 9803-0308-04-06 14,300.30 W1 00006391 01/29/2026 ADVANTEC CONSULTING ENGINEERS 4004250 4400100 NV25 TRAFFIC MGMT SYSTEM REP 9803-0308-04-08 3,295.00 W1 00006392 01/29/2026 ALLEY, JEFFREY LYNN 1104211 4306001 COPS MTG DONUTS JAN 2026 ALLEY 1.13.26 24.01 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 1104211 4306001 COPS CONF. RAFFLE ITEMS 1179-RLDR-RYLH 73.18 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 1104430 4663920 COMM ENG MTRLS - TBL CLOTHS 13L7-DR6D-6NV9 80.01 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4211000 LIB DEC 2025 OFFICE SUPPLY 1C4G-JYX6-4WRR 58.42 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4211000 LIB DEC 2025 OFFICE SUPPLY 1NGR-VPW1-MCDP 54.89 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4211000 LIB JAN 2026 OFFICE SUPPLY 1QQK-74RN-G9PH 251.48 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4219000 LIBRARY BREAKROOM SUPPLIES 1YFX-VPL7-1LWJ 97.68 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4390000 FY2526 PROGRAMMING MATERIALS 1GFP-4H14-K7VQ 845.69 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4390000 FY2526 PROGRAMMING MATERIALS 1GNK-JH7L-JCVR 259.09 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4390000 FY2526 PROGRAMMING MATERIALS 1W9Y-77WJ-HYL4 134.85 W1 00006393 01/29/2026 AMAZON CAPITAL SERVICES INC. 2524662 4390000 FY2526 PROGRAMMING MATERIALS 113Q-J3PM-9GDX 22.60 W1 00006394 01/29/2026 AMTEK CONSTRUCTION 2420000 2060000 RTN - PDAC FACILITY RENO RTN-3049-25056 -2,060.42 W1 00006394 01/29/2026 AMTEK CONSTRUCTION 2424549 4400100 RENOVATION AND CONCRETE - PDAC 3049-25056 41,208.35 W1 00006395 01/29/2026 BECK OIL INC 1104331 4217000 FLEET GAS/DIESEL FUEL 196654 4,799.44 W1 00006396 01/29/2026 BMW MOTORCYCLE OF RIVERSIDE 1104210 4334000 FY 25/26 RSO POLICE MTRCYCLE R 6040097 657.94 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131613 371.12 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131638 103.58 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131642 1,626.90 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131691 1,035.42 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131856 196.85 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7131975 18.05 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132108 12.67 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132109 16.26 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132111 24.27 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132158 24.24 Report Date 01/29/2026 Page 1
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 61 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132159 25.52 W1 00006397 01/29/2026 BRODART CO 2524662 4211200 FY2526 PHYSICAL BOOKS B7132433 402.87 W1 00006398 01/29/2026 CDW LLC 1104190 4212000 Supplies-Computer AH6UK4B 1,137.11 W1 00006398 01/29/2026 CDW LLC 1104190 4212000 HP Toner AH6799V 606.50 W1 00006398 01/29/2026 CDW LLC 1104190 4218000 iPad Air AH68J4T 893.38 W1 00006398 01/29/2026 CDW LLC 1104190 4218000 Apple pencils AH7E89H 906.58 W1 00006398 01/29/2026 CDW LLC 5304190 4404000 R- Monitors AH6Q83K 1,261.79 W1 00006399 01/29/2026 CHUCK, BRAD 1104300 4363000 2027 PESTICIDE LIC REIMB - BC 090803-2026BC 50.00 W1 00006400 01/29/2026 CITY EMPLOYEES ASSOCIATES LLC 1100000 2161300 PDEO DUES through 12/2025 PDEO DEC 25 2,600.00 W1 00006401 01/29/2026 DESERT AIR CONDITIONING INC. 1104330 4331000 DC25 P/M HVAC SRV - CORPYARD 268520 1,883.00 W1 00006401 01/29/2026 DESERT AIR CONDITIONING INC. 2304220 4331000 DC25 P/M HVAC SRV - FS 67, 71 268520 1,097.00 W1 00006401 01/29/2026 DESERT AIR CONDITIONING INC. 4254430 4395000 DC25 P/M HVAC SRV - iHUB BLDG 268520 1,608.00 W1 00006402 01/29/2026 DESERT FIRE EXTINGUISHER 5104195 4369602 R/M FIRE SYSTEM - STATE BLDG 12498872 1,212.40 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES 177095 152.20 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES 177102 82.35 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #072 - OWNED 174232 80.46 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #056 - OWNED 174234 52.16 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #191 - OWNED 175637 230.70 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #072 CREDIT - OWNED 175774 -80.46 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #072 - OWNED 161526 496.69 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET SUPPLIES 176753 60.88 W1 00006403 01/29/2026 DESERT NAPA AUTO PARTS 1104331 4334000 R/M FLEET #077 - LEASE 177760 230.70 W1 00006404 01/29/2026 ENTERPRISE HOLDINGS INC 1104210 4390400 FY 25/26 VEHICLE RENTALS RSO 40757110 1,427.01 W1 00006405 01/29/2026 FAMILY YMCA OF THE DESERT 2424549 4219000 DC25 SUPPLIES - PDAC 122025 995.13 W1 00006405 01/29/2026 FAMILY YMCA OF THE DESERT 2424549 4309000 DC25 OTHER EXPENSES - PDAC 122025 11,767.54 W1 00006405 01/29/2026 FAMILY YMCA OF THE DESERT 2424549 4309300 DC25 MANAGEMENT FEE-PDAC 122025 14,824.10 W1 00006405 01/29/2026 FAMILY YMCA OF THE DESERT 2424549 4801100 DC25 FOOD/MERCH - PDAC 122025 0.15 Report Date 01/29/2026 Page 2
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 62 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 00006405 01/29/2026 FAMILY YMCA OF THE DESERT 2424549 4802101 DC25 CONTRACTED LABOR - PDAC 122025 28,644.96 W1 00006406 01/29/2026 FFP FUND VIII P1 PROJECTCO15 LLC 1104800 4388500 DEC25 SOLAR ENERGY-ARTIST CTR 2026-F8P1-000010 2,952.79 W1 00006406 01/29/2026 FFP FUND VIII P1 PROJECTCO15 LLC 2424549 4351400 DEC25 SOLAR ENERGY-PDAC 2026-F8P1-000010 4,823.25 W1 00006407 01/29/2026 GARLAND/DBS INC 8710000 2060000 RTNT 24251883 / HA49380 427852418173-RTN -44,023.04 W1 00006407 01/29/2026 GARLAND/DBS INC 8714195 4331100 Roof Replacements - PDHA Dec25 427852418173 880,460.66 W1 00006408 01/29/2026 HIGH TECH IRRIGATION INC. 2760000 2070200 R/M IRR SUP-HAYSTACK SALES TAX 853219 -5.71 W1 00006408 01/29/2026 HIGH TECH IRRIGATION INC. 2764374 4332100 R/M IRRIG SUPPLIES - HAYSTACK 853219 615.72 W1 00006408 01/29/2026 HIGH TECH IRRIGATION INC. 2764374 4332100 R/M IRR SUP-HAYSTACK SALES TAX 853219 5.71 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 TO0019816 ON-CALL TRAFFIC ENG 34133429 2,282.50 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 TO0020268 SAN PABLO SIGNS/STRI 34193743 670.00 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 MOBILITY ANALYSIS MONTEREY AVE 34193744 1,510.00 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 MOBILITY ANALYSIS MONTEREY AVE 34193746 1,920.00 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 CORRIDOR STUDIES DE ANZA / FS 34067382 4,260.00 W1 00006409 01/29/2026 KIMLEY-HORN AND ASSOCIATES INC. 1104423 4543010 TO0019816 ON-CALL TRAFFIC ENG 34527419 3,937.50 W1 00006410 01/29/2026 MATICH CORPORATION 2110000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 50,015.80 W1 00006410 01/29/2026 MATICH CORPORATION 2130000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 8,518.00 W1 00006410 01/29/2026 MATICH CORPORATION 3040000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 9,433.45 W1 00006410 01/29/2026 MATICH CORPORATION 3060000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 6,061.55 W1 00006410 01/29/2026 MATICH CORPORATION 3080000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 5,098.90 W1 00006410 01/29/2026 MATICH CORPORATION 3510000 2060000 RET REL 24251857 / C49290 RTNT RELEASE 58,672.90 W1 00006411 01/29/2026 MATRIX CONSULTING GROUP LTD 5304310 4403000 DC25 FLEET VEHICLE STUDY 1559-24#11 11,540.00 W1 00006412 01/29/2026 MEJIA, ANTHONY 1104154 4119100 FA 2025 Tuition Reimbursement AMEJIA 1.7.26 3,225.00 W1 00006413 01/29/2026 MENDOZA , ELIAS 1104300 4391500 01/09/26 SAFETY FOOTWEAR - EM BOOTREIMB-EM0126 245.75 W1 00006414 01/29/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT PD20-01 MWG2573 1,431.96 W1 00006414 01/29/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT PD20-02 MWG2571 610.63 W1 00006414 01/29/2026 MOTOWORX GARAGE 1104210 4334000 RSO VEHICLE MAINT PD23-02 MWG2572 298.62 W1 00006415 01/29/2026 NANCE, MICHELLE 1100000 1150100 CCSEM ADV PARK M.NANCE CLR ADV 11.11.25 -105.00 Report Date 01/29/2026 Page 3
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 63 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 00006415 01/29/2026 NANCE, MICHELLE 1100000 1150100 CCSEM ADV PRDM M.NANCE CLR ADV 11.11.25 -301.00 W1 00006415 01/29/2026 NANCE, MICHELLE 1100000 1150100 CCSEM ADV LODG M.NANCE CLR ADV 11.11.25 -715.21 W1 00006415 01/29/2026 NANCE, MICHELLE 1100000 1150100 CCSEM ADV MILE M.NANCE CLR ADV 11.11.25 -170.80 W1 00006415 01/29/2026 NANCE, MICHELLE 1104114 4312000 PARK CCSEM 11/11-11/14 M.NANCE CLR ADV 11.11.25 115.50 W1 00006415 01/29/2026 NANCE, MICHELLE 1104114 4312000 PRDM CCSEM 11/11-11/14 M.NANCE CLR ADV 11.11.25 301.00 W1 00006415 01/29/2026 NANCE, MICHELLE 1104114 4312000 LODG CCSEM 11/11-11/14 M.NANCE CLR ADV 11.11.25 715.20 W1 00006415 01/29/2026 NANCE, MICHELLE 1104114 4312000 MLG CCSEM 11/11-11/14 M.NANCE CLR ADV 11.11.25 170.80 W1 00006416 01/29/2026 OPENGOV INC 1100000 1430100 OpenGov Procurement FY2627 INV24360 12,629.40 W1 00006416 01/29/2026 OPENGOV INC 1104190 4362001 Opengov Procurement FY2526 INV24360 12,629.40 W1 00006417 01/29/2026 ORTEGA, CRISTAL 1104154 4119100 FA 2025 Tuition Reimbursement CORTEGA 1.9.26 2,340.00 W1 00006418 01/29/2026 PALM DESERT ACE HARDWARE 1104310 4219000 R/M MATERIALS - STREETS 253401 159.36 W1 00006418 01/29/2026 PALM DESERT ACE HARDWARE 1104340 4219000 JANITORIAL SUPPLIES -CITY HALL 253463 54.75 W1 00006418 01/29/2026 PALM DESERT ACE HARDWARE 1104340 4331000 R/M BLDG SUPPLIES - CITY HALL 253475 8.25 W1 00006418 01/29/2026 PALM DESERT ACE HARDWARE 1104344 4331000 R/M BLDG SUPPLIES - PCC 253386 25.91 W1 00006418 01/29/2026 PALM DESERT ACE HARDWARE 1104610 4219000 R/M LNDSP SUPPLIES - CC PARK 253473 21.74 W1 00006419 01/29/2026 PENTA, RYLAND 1104430 4362000 Desert Sun Sub - RP REIM DSUNSUB-REIM-RP 119.00 W1 00006420 01/29/2026 POWELL, ERICA 4364650 4321701 Ad for 27/28 El Paseo Ex Artis C26-0688 300.00 W1 00006421 01/29/2026 PROPER SOLUTIONS INC. 1104111 4300300 CTYCLRK TMP EMP LUNA 12/19/25 17773 1,446.80 W1 00006422 01/29/2026 PUB Construction Inc 4000000 2060000 RTN - HOVLEY FENCE REHAB RTN-305781 -12,070.50 W1 00006422 01/29/2026 PUB Construction Inc 4004618 4400100 TO0019818 HOVLEY FENCE REHAB 305781 241,410.00 W1 00006423 01/29/2026 PYE BARKER FIRE & SAFETY 1104340 4331000 R/M ALARM - CITY HALL 7513946 200.00 W1 00006423 01/29/2026 PYE BARKER FIRE & SAFETY 1104340 4331000 R/M ALARM - HISTORICAL SOCIETY 7664735 206.50 W1 00006423 01/29/2026 PYE BARKER FIRE & SAFETY 5104195 4369500 R/M ALARM - SHERIFF CTR 7506551 2,090.00 W1 00006424 01/29/2026 RICE CONSTRUCTION 4364650 4337200 Maint svc xtra work repairs 5516 2,590.00 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 11/21 65659658 2,349.20 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 11/28 65680548 1,409.52 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 12/05 65705020 2,349.20 Report Date 01/29/2026 Page 4
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 64 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 12/12 65728797 2,349.20 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 112/19 65753732 2,349.20 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 12/26 65774635 1,409.52 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 1/02 65795082 469.84 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 1/09 65817346 2,384.40 W1 00006425 01/29/2026 ROBERT HALF 1104190 4300300 IT Temp - D.Welch 1/16 65839008 2,384.40 W1 00006426 01/29/2026 SERVPRO 5104195 4369602 TO0021582 STATE BLDG WINDOW 5276684 3,079.44 W1 00006427 01/29/2026 UNITY COURIER SERVICE, INC 2524662 4309000 FY2526 Book Courier Service 44048 391.32 W1 00006428 01/29/2026 URBAN WORX 1104344 4331000 R/M PLUMBING SRV - PORTOLA CC 2025005376 340.00 W1 00006428 01/29/2026 URBAN WORX 1104611 4331000 R/M PLUMBING SRV -BUMP N GRIND 2025004538 6,731.75 W1 00006428 01/29/2026 URBAN WORX 5104195 4369500 R/M PLUMBING SRV - SHERIFF 2025005230 1,409.50 W1 00006428 01/29/2026 URBAN WORX 2300000 2060000 RTN FS 67 LEAD TILE ABATEMENT RTN-2025005202 -729.75 W1 00006428 01/29/2026 URBAN WORX 2304220 4400100 CO1 LEAD TILE ABATEMENT -FS#67 2025005202 14,595.00 W1 00006428 01/29/2026 URBAN WORX 2300000 2060000 RTN-FS67 EXHAUST PIPE REPAIR RTN-2025005267 -324.75 W1 00006428 01/29/2026 URBAN WORX 2304220 4400100 FS 67 EXHAUST PIPE REPAIR 2025005267 6,495.00 W1 00006428 01/29/2026 URBAN WORX 5104361 4400100 TO0022546 TITLE 24 STATE BLDG 2025005323 5,195.00 W1 00006428 01/29/2026 URBAN WORX 2300000 2060000 RTN FIRE STATION 67 RR REMODEL RTN-2025005071 -2,540.53 W1 00006428 01/29/2026 URBAN WORX 2304220 4400100 FS67 CAPTAIN RESTROOM REMODEL 2025005071 50,810.47 W1 00006429 01/29/2026 VASQUEZ, AILEEN 1104154 4309501 Emp Appreciation F&B 3/27 AVSQUEZ3.27.25 2 182.96 W1 00006430 01/29/2026 VINTAGE ASSOCIATES 1104610 4337100 TO0021917B CC PARK INFILL 239599 2,026.60 W1 00006430 01/29/2026 VINTAGE ASSOCIATES 4004674 4400100 TO0021917D CC PARK INFILL 239599 40,499.53 W1 00006430 01/29/2026 VINTAGE ASSOCIATES 1104610 4332001 TO0021917A CC PARK INFILL 239599 4,415.29 W1 00006430 01/29/2026 VINTAGE ASSOCIATES 1104610 4404500 TO0021917C CC PARK INFILL 239599 2,853.64 W1 02008605 01/29/2026 ABRAHAM LINCOLN SCHOOL 1104800 4389201 OA FY25-26 Abrham Lincoln 1/3 C49500B-1 75,000.00 W1 02008606 01/29/2026 AMERICAN ASPHALT SOUTH INC 2130000 2060000 RTNT 24251889 / C49260 2025-2556-RTNT -17,012.75 W1 02008606 01/29/2026 AMERICAN ASPHALT SOUTH INC 2134134 4400200 2025 Slurry Seal Project 2025-2556 340,255.10 W1 02008607 01/29/2026 AMERICAN FORENSIC NURSES 1104210 4390400 FY25/26 RSO BLOOD DRAW/DUI CAS 79974 40.00 Report Date 01/29/2026 Page 5
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 65 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 02008607 01/29/2026 AMERICAN FORENSIC NURSES 1104210 4390400 FY25/26 RSO BLOOD DRAW/DUI CAS 79975 1,701.00 W1 02008608 01/29/2026 AT&T 1104210 4390400 RSO LEA TRACK T253230061 598583 175.00 W1 02008609 01/29/2026 BIO TOX LABORATORIES 1104210 4390400 FY 25/26 RSO BLOOD & URINE ANA 48392 285.00 W1 02008609 01/29/2026 BIO TOX LABORATORIES 1104210 4390400 FY 25/26 RSO BLOOD & URINE ANA 48393 3,006.00 W1 02008610 01/29/2026 CASC ENGINEERING AND 1104396 4400100 DC25 MS4 / NPDES SERVICES 0054489 10,713.75 W1 02008611 01/29/2026 CIRCULAR DIMENSIONS INC. 4364650 4400100 50% dep Artwork Ironwood Park 207 75,000.00 W1 02008612 01/29/2026 COMMERCIAL DOOR COMPANY INC 2304220 4331000 EMERG BAY DOOR REPAIRS - FS#33 90507 1,095.00 W1 02008612 01/29/2026 COMMERCIAL DOOR COMPANY INC 2304220 4331000 EMERG BAY DOOR REPAIRS - FS#33 90472 4,353.10 W1 02008613 01/29/2026 CONNOISSEUR MEDIA HOLDCO INC 1104416 4306101 Oct Concerts in the Park Media 2040763-1 5,000.00 W1 02008614 01/29/2026 COUNTY OF RIVERSIDE SHERIFF 1104416 4306101 RSO Xtra dty 2025 Glf Cart Par SH0000049491 24,172.87 W1 02008615 01/29/2026 CRISCOM COMPANY INC 1104159 4309000 FEB26 Grant Writing Advocacy 271658 3,750.00 W1 02008616 01/29/2026 DBX INC. 2340000 2060000 RELEASE RET - COOK MARKT PL RELRET-CTS00001 22,979.13 W1 02008616 01/29/2026 DBX INC. 2340000 2060000 RELEASE RET - COOK MARKET PL RELRET-CTS00001 2,430.75 W1 02008617 01/29/2026 DEPARTMENT OF JUSTICE 1104210 4390400 FY 25/26 RSO BLOOD ALCOHOL 014401 245.00 W1 02008618 01/29/2026 DEPENDABLE BREAK ROOM 1104340 4219000 BREAKROOM SUPPLIES - CH I104946 212.04 W1 02008618 01/29/2026 DEPENDABLE BREAK ROOM 1104340 4219000 BREAKROOM SUPPLIES - CH I107162 921.48 W1 02008619 01/29/2026 DESERT ARC 1104111 4309000 SHREDDING SVCS DEC25 91084 450.00 W1 02008620 01/29/2026 DISABILITY ACCESS CONSULTANTS 1104300 4309000 DC25 ADA CONSULTANT SERVICES 25-362 2,925.00 W1 02008621 01/29/2026 EISENHOWER MEDICAL CENTER 1104210 4390400 FY25/26 RSO Medical Examinatio T252610009 1,200.00 W1 02008621 01/29/2026 EISENHOWER MEDICAL CENTER 1104210 4390400 FY25/26 RSO Medical Examinatio T2522700009 1,200.00 W1 02008622 01/29/2026 EXCEL LANDSCAPE INC 1104610 4332100 COURT BENCHES SHADE - CC PARK 111444 1,170.00 W1 02008623 01/29/2026 FEDERAL LICENSING INC 1104310 4365000 JN26-DC30 FCC RADIO LICENSE 2026-WNKR293 119.00 W1 02008624 01/29/2026 FRANK GUTIERREZ 1104210 4390400 RSO LDG GUTIERREZ DUI TRAINING LDG 01.11.26 542.76 W1 02008624 01/29/2026 FRANK GUTIERREZ 1104210 4390400 RSO MEI GUTIERREZ DUI TRAINING MEI 01.11.26 301.00 W1 02008624 01/29/2026 FRANK GUTIERREZ 1104210 4390400 RSO PARK GUTIERREZ DUI TRAININ PARK 1.11.26 96.00 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 2524662 4365000 JAN25-LIBR EMERGENECY LINE 7603410732-JAN25 65.12 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 1104159 4365000 D/U CIRCUIT FRED WARING 7601880005-JAN25 76.99 Report Date 01/29/2026 Page 6
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 66 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 1104211 4306001 PHONE SVC 7601880005-JAN25 204.88 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 1104211 4365000 VALLEY CRIMESTOPPERS HOTLINE 7601880005-JAN25 201.86 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 1104250 4365000 TRAFFIC SIGNAL LINE SVC 7601880005-JAN25 76.99 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 1104344 4365000 PCC PHONE SVC 7601880005-JAN25 181.63 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 2714491 4369500 EP PHONE SVC 7601880005-JAN25 148.61 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG ALARM SVC 7601880005-JAN25 194.82 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG PHONE SVC 7601880005-JAN25 126.48 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369601 PARKVIEW BLDG FIRE ALARM 7601880005-JAN25 116.87 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369602 STATE BLDG INTERNET SVC 7601880005-JAN25 97.98 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369602 STATE BLDG ALARM SVC 7601880005-JAN25 123.75 W1 02008625 01/29/2026 FRONTIER COMMUNICATIONS INC 5104195 4369800 HENDERSON BLDG PHONE SVC 7601880005-JAN25 313.69 W1 02008626 01/29/2026 FULL TRAFFIC MAINTENANCE INC 1104310 4219000 R/M SIGNAGE - STREETS 44750 4,994.81 W1 02008626 01/29/2026 FULL TRAFFIC MAINTENANCE INC 1104310 4332000 R/M AQUAPHALT - STREETS 44749 5,283.08 W1 02008627 01/29/2026 GALL'S LLC 1104211 4306001 COPS UNIFORMS 033112416 82.32 W1 02008627 01/29/2026 GALL'S LLC 1104211 4306001 COPS UNIFORMS 033519954 16.30 W1 02008628 01/29/2026 HARNIK, JAN C. 1104110 4311500 Harnik Mileage 10-12.2025 MILEAGE 10-12 25 125.55 W1 02008629 01/29/2026 HORIZON LIGHTING INC. 1104614 4332501 R/M ELECT/LIGHT - EL PASEO INV39135 761.70 W1 02008630 01/29/2026 JON'S FLAGS & POLES INC 1104340 4219000 FLAGS - CITY HALL F92289 1,011.38 W1 02008631 01/29/2026 KARTAL CORPORATION 1104331 4334000 OC-DC25 CAR WASH SERVICE 1510 100.00 W1 02008632 01/29/2026 KNORR SYSTEMS INC 2424549 4400100 PUMP ROOM EQUIPMENT - PDAC 293190 442,677.68 W1 02008633 01/29/2026 LOCK SHOP INC. 1104330 4219000 LOCK/KEY SUPPLIES - CY AA00070059 6.42 W1 02008633 01/29/2026 LOCK SHOP INC. 5104195 4369500 LOCK/KEY SUPPLIES - SHERIFF AA00070049 27.19 W1 02008634 01/29/2026 LOWE'S HOME CENTERS INC. 1104310 4219000 SMALL TOOLS - STREETS 977240-010726 14.42 W1 02008634 01/29/2026 LOWE'S HOME CENTERS INC. 1104310 4219000 SMALL TOOLS - STREETS 980202-010826 431.57 W1 02008634 01/29/2026 LOWE'S HOME CENTERS INC. 1104330 4219000 SMALL TOOLS - CORPYARD 980194-010826 454.56 W1 02008634 01/29/2026 LOWE'S HOME CENTERS INC. 1104614 4337001 R/M LANDSCAPE MEDIANS 971151-121125 45.41 W1 02008635 01/29/2026 LUCID SOFTWARE INC 1100000 1430100 Lucid Software FY2627 19855667 1,590.08 Report Date 01/29/2026 Page 7
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 67 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 02008635 01/29/2026 LUCID SOFTWARE INC 1104190 4362001 Lucid Software FY2526 19855667 1,590.07 W1 02008636 01/29/2026 MARINE CORPS 1104800 4306201 Sponsorship various MCCS event SP 25-064 5,000.00 W1 02008637 01/29/2026 MARTIN MARIETTA MATERIALS INC 2420000 2070200 R/M HOT MIX - PDAC SALES TAX 47154391 -3.25 W1 02008637 01/29/2026 MARTIN MARIETTA MATERIALS INC 2424549 4331101 R/M HOT MIX - PDAC PARKING LOT 47154391 350.39 W1 02008637 01/29/2026 MARTIN MARIETTA MATERIALS INC 2424549 4331101 R/M HOT MIX - PDAC SALES TAX 47154391 3.25 W1 02008638 01/29/2026 NICHOLAS HIMES 1104210 4390400 RSO LDG HIMES DUI TRAINING LDG 01.11.26 542.76 W1 02008638 01/29/2026 NICHOLAS HIMES 1104210 4390400 RSO MEI HIMES DUI TRAINING MEI 01.11.26 301.00 W1 02008638 01/29/2026 NICHOLAS HIMES 1104210 4390400 RSO PARK HIMES DUI TRAINING PARK 01.11.26 96.00 W1 02008639 01/29/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #069 - OWNED 39619 209.22 W1 02008639 01/29/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #071 - OWNED 39624 245.83 W1 02008639 01/29/2026 OZZIE'S INTERNATIONAL 1104331 4334000 R/M FLEET #060 - OWNED 39627 1,700.46 W1 02008640 01/29/2026 PREMIER SECURITY 1104800 4388500 JN25-MR26 ALARM - ARTIST CTR R24576 566.00 W1 02008641 01/29/2026 PREST VUKSIC GREENWOOD 1104340 4309000 HISTSOCIETY SHADE STRUCT RENDR 26098 2,243.75 W1 02008641 01/29/2026 PREST VUKSIC GREENWOOD 4414195 4809200 CORP YARD EXT PAINT COLOR REND 26007 4,293.75 W1 02008642 01/29/2026 QUADIENT LEASING USA INC 1104159 4342000 11/1-1/31 N22111079 Lease Q2161927 468.84 W1 02008643 01/29/2026 QUINTANILLA, KARINA 1104110 4311500 Quintanilla Mileage 10-12.2025 MILEAGE 10-12 25 189.70 W1 02008644 01/29/2026 REFRIGERATION SUPPLIES 1104330 4331000 R/M AIR FILTERS - TRAFFIC ROOM 62267330-00 7.93 W1 02008645 01/29/2026 RIVERSIDE COUNTY SHERIFF-PSEC 1104210 4390400 DEC25 for Police Radio PE0000003207 121.76 W1 02008645 01/29/2026 RIVERSIDE COUNTY SHERIFF-PSEC 1104211 4306001 DEC25 COPS Radio operations PE0000003206 901.01 W1 02008646 01/29/2026 SIJIA CHEN STUDIO 4364650 4400100 San Pablo rndbt honorarium PD-O1 1,000.00 W1 02008647 01/29/2026 SOUTH COAST AQMD 1104330 4364000 25/26 EMISSIONS FEES - JOSLYN 4621977 179.49 W1 02008648 01/29/2026 SOUTH COAST AQMD 2424549 4364000 25/26 EMISSIONS FEES - PDAC 4638305 170.94 W1 02008649 01/29/2026 SOUTH COAST AQMD 2424549 4364000 25/26 ANNUAL RNWL FEES - PDAC 4633732 565.63 W1 02008650 01/29/2026 SOUTH COAST AQMD 1104330 4364000 25/26 ANNUAL RNWL FEES -JOSLYN 4617967 565.63 W1 02008650 01/29/2026 SOUTH COAST AQMD 1104330 4364000 25/26 REINSTATE FEES -JOSLYN 4617967 282.82 W1 02008651 01/29/2026 SOUTHERN PACIFIC CONSTRUCTION 4000000 2060000 RTN - CY TRAFFIC ROOM RENO RTN-PP02 -858.10 W1 02008651 01/29/2026 SOUTHERN PACIFIC CONSTRUCTION 4004330 4400100 CORP YARD - TRAFFIC ROOM RENO PP02 17,161.92 Report Date 01/29/2026 Page 8
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 68 Bank ID Check Number Check Date Vendor Name
Check Register
Transaction Desc Invoice Amount Paid
1/29/2026 - 1/29/2026
City of Palm Desert
Account Number
W1 02008652 01/29/2026 SOUTHWEST AQUATICS 1104610 4332001 JN26 P/M LAGOON - CC PARK 01-24248 4,114.00 W1 02008652 01/29/2026 SOUTHWEST AQUATICS 1104614 4392101 JN26 P/M WTR FEATURE - ENTRADA 01-24248 1,030.00 W1 02008653 01/29/2026 SUNLINE TRANSIT AGENCY 1104310 4332000 DC25 BUS SHELTERS MAINTENANCE INV09411 8,089.20 W1 02008654 01/29/2026 T-MOBILE USA INC 1104210 4390400 RSO CELL PINGS-T253570137 L2512280047 165.00 W1 02008654 01/29/2026 T-MOBILE USA INC 1104210 4390400 RSO CELL PINGS-T253360001 L2512240216 165.00 W1 02008654 01/29/2026 T-MOBILE USA INC 1104210 4390400 RSO CELL PINGS-T252320030 L2511130534 50.00 W1 02008655 01/29/2026 THOMPSON, DEBBIE L 4364650 4219000 Art Essay Contest Supplies 1134837381-9524 121.29 W1 02008656 01/29/2026 TOPS N BARRICADES INC. 1104210 4390400 DUI CHECK POINT CONES 1117916 1,750.00 W1 02008657 01/29/2026 WEST COAST ARBORISTS INC 4414195 4809200 MSC TREE WORK - DWGR 232629 41,500.00 W1 02008657 01/29/2026 WEST COAST ARBORISTS INC 4414195 4809200 MSC TREE WORK - DWGR 231983 59,700.00 W1 02008657 01/29/2026 WEST COAST ARBORISTS INC 1104611 4332001 MISC TREE WORK - HOVLEY 238358 7,700.00 W1 02008657 01/29/2026 WEST COAST ARBORISTS INC 4414195 4809200 MSC TREE WORK - DWGR 238355 17,000.00 W1 02008657 01/29/2026 WEST COAST ARBORISTS INC 1104611 4332001 HARDWOOD PRUNING - HOVLEY 238357 8,514.00 W1 02008658 01/29/2026 XPRESS GRAPHICS 4364650 4361000 Art Essay Contest Title Wall 26-76669 70.38 Examined and Approved Total For Bank ID - W1
2,781,542.62 City Manager
Examined and Approved
Mayor or Mayor Pro-Tem
Audited and Found Correct
Director of Finance
Report Date 01/29/2026 Page 9
City and Housing
Docusign Envelope ID: 1ABD6188-71D9-4A2F-AE78-7A2D1AD7F834 69 70

CITY OF PALM DESERT

CITY CLERK DEPARTMENT

INTEROFFICE MEMORANDUM
To: BUILDING AND SAFETY DIVISION AND PLANNING DIVISION
From: MICHELLE NANCE, CITY CLERK
Date:

Subject: APPLICATION FOR ALCOHOLIC BEVERAGE LICENSE(S) BY: ______________________________________________________________________________ A copy of the subject ABC License Application is attached for your review and recommendation to the City Council or to another department(s) for further action. A response is required. Please mark the appropriate response below and return to my office by __________________________.

Responding Department: ______________________________________ Date: ____________ Response:

No comment – okay to present to City Council.

Refer to ________________________________ - related comments (attach additional sheets, if necessary): _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ Other – Additional comments (attach additional sheets, if necessary): ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ 01/28/2026

PLANNING DIVISION
71 CITY OF PALM DESERT

CITY CLERK DEPARTMENT

INTEROFFICE MEMORANDUM
To: BUILDING AND SAFETY DIVISION AND PLANNING DIVISION
From: MICHELLE NANCE, ASSISTANT CITY CLERK
Date:

Subject: APPLICATION FOR ALCOHOLIC BEVERAGE LICENSE(S) BY:
______________________________________________________________________________ A copy of the subject ABC License Application is attached for your review and recommendation to the City Council or to another department(s) for further action. A response is required. Please mark the appropriate response below and return to my office by __________________________.

Responding Department: ______________________________________ Date: ____________ Response:
☐ No comment – okay to present to City Council.
☐ Refer to ________________________________ - related comments (attach additional sheets, if necessary):
_____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ ☐ Other – Additional comments (attach additional sheets, if necessary):
______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ D' Coffee Bouteaque at 36901 Cook Street Suites 8 & 9, Palm Desert, CA 92211-6112 01/28/2026 02/04/2026 BUILDING AND SAFETY DIVISION 01/28/2026 72 73
74 CITY OF PALM DESERT

CITY CLERK DEPARTMENT

INTEROFFICE MEMORANDUM
To: BUILDING AND SAFETY DIVISION AND PLANNING DIVISION
From: MICHELLE NANCE, CITY CLERK
Date:

Subject: APPLICATION FOR ALCOHOLIC BEVERAGE LICENSE(S) BY: ______________________________________________________________________________ A copy of the subject ABC License Application is attached for your review and recommendation to the City Council or to another department(s) for further action. A response is required. Please mark the appropriate response below and return to my office by __________________________.

Responding Department: ______________________________________ Date: ____________ Response:

No comment – okay to present to City Council.

Refer to ________________________________ - related comments (attach additional sheets, if necessary): _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ Other – Additional comments (attach additional sheets, if necessary): ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ 01/28/2026

PLANNING DIVISION
75 CITY OF PALM DESERT

CITY CLERK DEPARTMENT

INTEROFFICE MEMORANDUM
To: BUILDING AND SAFETY DIVISION AND PLANNING DIVISION
From: MICHELLE NANCE, ASSISTANT CITY CLERK
Date:

Subject: APPLICATION FOR ALCOHOLIC BEVERAGE LICENSE(S) BY:
______________________________________________________________________________ A copy of the subject ABC License Application is attached for your review and recommendation to the City Council or to another department(s) for further action. A response is required. Please mark the appropriate response below and return to my office by __________________________.

Responding Department: ______________________________________ Date: ____________ Response:
☐ No comment – okay to present to City Council.
☐ Refer to ________________________________ - related comments (attach additional sheets, if necessary):
_____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________ ☐ Other – Additional comments (attach additional sheets, if necessary):
______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ Red Lobster #6378 at 72291 Highway 111, Palm Desert, CA 92260-2744 01/28/2026 02/04/2026 BUILDING AND SAFETY DIVISION 01/28/2026 76 77
78

CITY OF PALM DESERT

STAFF REPORT
MEETING DATE: February 12, 2026
PREPARED BY: Michelle Nance, Assistant City Clerk
SUBJECT: AMENDMENT TO THE 2026 CITY COUNCIL REGULAR MEETING

SCHEDULE
RECOMMENDATION:

Approve the cancellation of the regular City Council meeting of September 24, 2026, to accommodate City Council participation in the League of California Cities Annual Conference.

BACKGROUND/ANALYSIS:

On July 10, 2025, the City Council reviewed and approved its regular meeting schedule for 2026.

The League of California Cities Annual Conference is scheduled for September 23-25, 2026, in Anaheim, California. This schedule conflicts with the regular City Council meeting set for September 24, 2026.

To allow City Council participation in the conference, staff recommends canceling the September 24, 2026, meeting and posting the required public notice in compliance with the Brown Act.

Legal Review:

This report has been reviewed by the City Attorney’s Office.

FINANCIAL IMPACT:

There is no financial impact associated with this action. 79 City of Palm Desert
City Council Meeting Schedule Revision

CONFLICT OF INTEREST AWARENESS CHECKLIST:
☐ Site-Specific Property Interest – Councilmembers should check if they own or lease real property within 1,000 feet of the project site (Gov. Code § 87103(b); FPPC Reg. 18702.2). ☐ SB 1439 Applicability (Campaign Contributions) – Applies to licenses, permits, or other entitlements for use, and to contracts or franchise agreements other than competitively bid, labor, or personal employment contracts.

Applicant(s)/Appellant(s): Not Applicable
Councilmembers should review any campaign contributions received within the last 12 months from parties or participants to the proceeding and must not accept contributions over $500 from those parties for 12 months following the final decision (Gov. Code § 84308).

Note: These indicators are informational and do not constitute a legal determination. Each Councilmember is responsible for identifying and disclosing any disqualifying interests in accordance with the Political Reform Act and FPPC regulations. 80

CITY OF PALM DESERT

STAFF REPORT
MEETING DATE: February 12, 2026
PREPARED BY: Monique M. Lomeli, Senior Deputy Clerk
SUBJECT: ACCEPTANCE OF A RESIGNATION FROM THE EL PASEO PARKING

AND BUSINESS IMPROVEMENT DISTRICT BOARD
RECOMMENDATION:

With regret, accept the resignation of David Fletcher from the El Paseo Parking and Business Improvement District Board effective January 15, 2026.

BACKGROUND/ANALYSIS:

David Fletcher has served on the El Paseo Parking and Business Improvement District Board since June 22, 2000, with his current term scheduled to end on June 30, 2028. On December 18, 2025, Mr. Fletcher notified the City of his resignation, effective January 15, 2026.

LEGAL REVIEW:

This report has been reviewed by the City Attorney’s Office.

FINANCIAL IMPACT:

There is no financial impact associated with the acceptance of this resignation.

CONFLICT OF INTEREST AWARENESS CHECKLIST:
☐ Site-Specific Property Interest – Councilmembers should check if they own or lease real property within 1,000 feet of the project site (Gov. Code § 87103(b); FPPC Reg. 18702.2). ☐ SB 1439 Applicability (Campaign Contributions) – Applies to licenses, permits, or other entitlements for use, and to contracts or franchise agreements other than competitively bid, labor, or personal employment contracts.

Applicant(s)/Appellant(s): Not Applicable
Councilmembers should review any campaign contributions received within the last 12 months from parties or participants to the proceeding and must not accept contributions over $500 from those parties for 12 months following the final decision (Gov. Code § 84308).

Note: These indicators are informational and do not constitute a legal determination. Each Councilmember is responsible for identifying and disclosing any disqualifying interests in accordance with the Political Reform Act and FPPC regulations. 81 82

CITY OF PALM DESERT

STAFF REPORT
MEETING DATE: February 12, 2022
PREPARED BY: Anthony J. Mejia, City Clerk
SUBJECT: AUTHORIZATION OF ADDITIONAL OUT-OF-STATE TRAVEL RECOMMENDATION:

Approve additional out-of-state travel as outlined in the staff report, consistent with the City’s Travel Policy.

BACKGROUND/ANALYSIS:

At its June 26, 2025 meeting, the City Council adopted the FY 2025-26 Annual Budget, including a list of anticipated out-of-state conferences, seminars, and travel for each department. The City’s Travel Policy requires that all out-of-state travel be approved by the City Council at a public meeting. Any out-of-state travel not included in the adopted list must be authorized by the City Council before any costs are incurred.

Since adoption of the budget, additional out-of-state travel opportunities have arisen that were not included in the original list. To streamline approvals and reduce the need for multiple staff reports, this item consolidates those requests into a single Council action. In all cases, adequate funds are available within the respective departmental budgets.  International Council of Shopping Centers (ICSC)
o Location: Las Vegas, Nevada
o Dates: May 18-20, 2026
o Staff: Economic Development Manager; Economic Development Coordinator o Estimated Cost: $5,000
o Conference Website: https://www.icsc.com/
 Advanced Clean Transportation Expo (ACT Expo)
o Location: Las Vegas, Nevada
o Dates: May 4-7, 2026
o Staff: Deputy Director of Public Works; Streets Superintendent o Estimated Cost: $5,000
o Conference Website: https://www.actexpo.com/
 EV Charging Summit & Expo
o Location: Las Vegas, Nevada
o Dates: March 17-19, 2026
o Staff: Senior Project Manager; Project Manager
o Estimated Cost: $5,000
o Conference Website: https://evchargingsummit.com/
83 City of Palm Desert
Out-of-State Travel for City Council and Staff

 The OpenGov Conference (Cartegraph)
o Location: Rosemont, Illinois
o Dates: April 29-May 1, 2026
o Staff: Senior Project Manager
o Estimated Cost: $3,500
o Conference Website: https://conference.opengov.com/event/OGC2026/summary  Ai4 Conference (Artificial Intelligence)
o Location: Las Vegas, Nevada
o Dates: August 4-6, 2026
o Staff: City Clerk
o Estimated Cost: $3,500
o Conference Website: https://ai4.io/agenda-overview/
Legal Review:

This report has been reviewed by the City Attorney’s Office.

FINANCIAL IMPACT:

All requested travel will be funded within existing, Council-approved FY 2025-26 departmental travel budgets. No additional appropriations are required from the General Fund. 84 City of Palm Desert
Out-of-State Travel for City Council and Staff

CONFLICT OF INTEREST AWARENESS CHECKLIST:
☐ Site-Specific Property Interest – Councilmembers should check if they own or lease real property within 1,000 feet of the project site (Gov. Code § 87103(b); FPPC Reg. 18702.2). ☐ SB 1439 Applicability (Campaign Contributions) – Applies to licenses, permits, or other entitlements for use, and to contracts or franchise agreements other than competitively bid, labor, or personal employment contracts.

Applicant(s)/Appellant(s): Not Applicable
Councilmembers should review any campaign contributions received within the last 12 months from parties or participants to the proceeding and must not accept contributions over $500 from those parties for 12 months following the final decision (Gov. Code § 84308).

Note: These indicators are informational and do not constitute a legal determination. Each Councilmember is responsible for identifying and disclosing any disqualifying interests in accordance with the Political Reform Act and FPPC regulations. 85 86

CITY OF PALM DESERT

STAFF REPORT
MEETING DATE: February 12, 2026
PREPARED BY: Veronica Chavez, Director of Finance
Andrea Staehle, Director of Human Resources
SUBJECT: FISCAL YEAR 2025-26 MIDYEAR BUDGET STATUS AND STAFF

ALLOCATION UPDATE
RECOMMENDATION:

1. Receive and file Fiscal Year 2025-26 Midyear Budget Status Update.

2. Adopt a Resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, RATIFYING CHANGES TO EXHIBIT “A” ALLOCATED POSITIONS OF RESOLUTION NO. 2025-052, ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE, AND SALARY RANGES.”
BACKGROUND/ANALYSIS:

The Midyear Budget Status review indicates that no midyear budget adjustments are necessary at this time. Enhanced budgetary controls, combined with ongoing City Council oversight and staff's diligent efforts, have ensured that expenditures remain within total General Fund budget allocations. Where necessary, resources have been refined between line items to address operational needs, while maintaining overall fiscal discipline. These proactive measures have supported appropriate operational resource allocation, continued service delivery, and the City’s overall financial stability.

REVENUE
As General Fund revenues begin to be received, several categories are trending below budget for a variety of reasons. For example, Measure G receipts fluctuated throughout the year, with estimates coming in lower in some quarters and higher in others. Staff will continue to monitor these trends and return to the City Council with a recommended adjustment, if warranted.

Potential increases in Measure G revenues may be offset by lower-than-anticipated interest earnings, property tax receipts, and license/fee revenues. In addition, staff continues working through Clariti implementation issues to ensure revenues are accurately routed to the appropriate accounts. Rather than requesting a preemptive net-zero revenue adjustment at this time, staff will continue monitoring revenue activity and return to Council once clearer trends are established and impacts can be better quantified.

EXPENDITURES
General Fund expenditures are currently tracking in line with budget projections. The primary area of ongoing review relates to utility and energy costs, including the impacts of recent solar panel installations. If these costs cannot be met within existing appropriations, staff may return to the City Council for future consideration.
87 City of Palm Desert
FY 2025-26 Midyear Budget Status and Staff Allocation Update

The City Manager is authorized to approve transfers between budget line items and to reallocate positions between departments as needed to support operational requirements. As a result, the only significant mid-year budget activity proposed to the City Manager at this time involves interfund transfers necessary to support divisional restructuring and service delivery improvements.

The staffing changes associated with the funding changes identified below are included in the updated Exhibit A (Allocated Positions) to the proposed Resolution.

A summary of the proposed transfers is provided below:

Consequently, staff believes all other operational costs can be managed within existing appropriations and does not anticipate the need to increase or decrease the overall General Fund budget for Fiscal Year 2025-26.

Legal Review:

This report has been reviewed by the City Attorney’s Office FINANCIAL IMPACT:

The net impact of the transfers is zero, so there is no additional impact to the General Fund with this action.

ATTACHMENTS:

1. Resolution - Allocation Plan Update

2. Revised Exhibit A (Allocated Positions)

3. Approved FY 2025-26 Resolution No. 2025-052 Staff Allocation Plan and Salary Table

GENERAL FUND MID-YEAR BUDGET TRANSFERS
Department Original Budget Revised Budget Transfer Needed CITY COUNCIL 363,812.71 358,782.51 (5,030.20)
CITY CLERK 1,157,005.67 1,091,168.35 (65,837.32)
CITY MANAGER 1,045,828.52 986,911.43 (58,917.09)
CAPITAL PROJECTS 1,713,305.53 1,753,410.36 40,104.83
FINANCE 2,719,179.22 2,750,449.50 31,270.27
HUMAN RESOURCES 746,644.70 754,332.12 7,687.42
INFORMATION TECHNOLOGY 1,254,600.47 1,266,348.79 11,748.32 PW-TRAFFIC 804,027.28 818,221.79 14,194.52
PW-ADMINISTRATION 1,722,238.71 2,020,149.62 297,910.91
PW-STREETS 1,982,319.11 1,919,795.47 (62,523.64)
FACILITIES MAINTENANCE 606,382.10 289,159.04 (317,223.06) COMMUNITY SERVICES 897,756.87 1,120,090.46 222,333.59
BUILDING & SAFETY 1,120,236.36 1,108,436.30 (11,800.06) PERMIT CENTER 894,426.43 844,281.15 (50,145.28)
CODE COMPLIANCE 950,979.60 1,079,222.39 128,242.79
PLANNING & DEVELOPMENT 1,968,009.24 1,784,658.92 (183,350.32) ENGINEERING SERVICES 146,037.14 239,260.73 93,223.59
ECONOMIC DEVELOPMENT 1,697,636.80 1,808,117.87 110,481.07 PUBLIC AFFAIRS 629,454.30 632,017.42 2,563.12
LIABILITY/WORKERS COMP 1,448,626.00 1,503,076.00 54,450.00 GENERAL SERVICES - PROF SVC 1,011,752.00 752,368.54 (259,383.46) Net Impact 0.00

STAFF COSTS
88 City of Palm Desert
FY 2025-26 Midyear Budget Status and Staff Allocation Update

CONFLICT OF INTEREST AWARENESS CHECKLIST:
☐ Site-Specific Property Interest – Councilmembers should check if they own or lease real property within 1,000 feet of the project site (Gov. Code § 87103(b); FPPC Reg. 18702.2). ☐ SB 1439 Applicability (Campaign Contributions) – Applies to licenses, permits, or other entitlements for use, and to contracts or franchise agreements other than competitively bid, labor, or personal employment contracts.

Applicant(s)/Appellant(s): Not Applicable
Councilmembers should review any campaign contributions received within the last 12 months from parties or participants to the proceeding and must not accept contributions over $500 from those parties for 12 months following the final decision (Gov. Code § 84308).

Note: These indicators are informational and do not constitute a legal determination. Each Councilmember is responsible for identifying and disclosing any disqualifying interests in accordance with the Political Reform Act and FPPC regulations. 89 90
RESOLUTION NO. 2026-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, RATIFYING CHANGES TO EXHIBIT “A” ALLOCATED
POSITIONS OF RESOLUTION NO. 2025-052, ADOPTING AUTHORIZED

CLASSIFICATIONS, ALLOCATED POSITIONS, SALARY SCHEDULE,

AND SALARY RANGES
WHEREAS, the City of Palm Desert identifies employees by classifications and groups for the purpose of salary and benefit administration; and WHEREAS, the City of Palm Desert has met and conferred in good faith with the Palm Desert Employees Organization (PDEO) in accordance with the Meyers-MiliasBrown Act and the City’s Employer-Employee Relations Ordinance; and WHEREAS, the City of Palm Desert has reached an agreement and entered into a memorandum of understanding with the employees represented by the PDEO, for the period of July 1, 2023, through June 30, 2026, and Exhibit “A” is consistent with this agreement; and
WHEREAS, the City of Palm Desert approved Resolution No. 2025-052 adopting allocated positions while authorizing the City Manager to modify positions and salaries during the FY 2025-26, where reasonably necessary or appropriate for business, and do not exceed the adopted FY 2025-26 Financial Plan.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Desert, California, as follows:

SECTION 1. Salary schedule, ranges & allocated positions and authorized classifications.

The City of Palm Desert’s Personnel System, Section 2.52 of the Palm Desert Municipal Code, prescribes specific terms for appointment and tenure of all City employees. Exhibit “A” contains the tables of allocated classifications, positions, and salary ranges authorized effective July 1, 2025.

The City Council recognizes the changes as necessary, is consistent with Counciladopted budget policies, and concurs with the modifications made by the City Manager to date.

The City Manager is hereby authorized to modify the Allocated Classifications, Positions and Salary Schedule during the FY 2025-26 for modifications the City Manager determines are reasonably necessary or appropriate for business necessity including, without limitation, the implementation of title and responsibility changes, any minimum wage laws, use of over-hires for training, limited term student internships and modification of vacant positions in so far as such modifications do not exceed the adopted 2025-26 Financial Plan.
91 Resolution No. 2026-____ Page 2
ADOPTED ON ________________, 2026.

EVAN TRUBEE
MAYOR
ATTEST:

ANTHONY J. MEJIA

CITY CLERK
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2026-__ is a full, true, and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Desert on _______________________, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

RECUSED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Palm Desert, California, on ___________________.

ANTHONY J. MEJIA

CITY CLERK
92 FY 2025-26 Exhibit A
Classification Allocated
Positions Salary Grade ExemptStatus Notes:

City Manager 1 CM Exempt X
Assistant City Manager 1 73 Exempt X
Senior Management Analyst 1 40/42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Executive Assistant 1 36 Non-Exempt C (confidential)
1104130 5
Human Resources
Director of Human Resources 1 64 Exempt X
Senior Management Analyst 1 45 Exempt
Human Resources Specialist 1 36 Non-Exempt
Human Resources Analyst I/II 1 40/42 Exempt C (confidential) 1104154 4
City Clerk 1 66 Exempt X
Assistant City Clerk 1 46 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Receptionist 1 20 Non-Exempt
Senior Deputy Clerk 3 38 Non-Exempt
1104111 7
Public Affairs
Public Affairs Manager 1 56 Exempt B
Communications and Marketing Coordinator 1 42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Visitor Services Specialist 1 28 Non-Exempt
Visitor Services Assistant (PT) 2 20 Non-Exempt
4417 6
Total City Manager 22
Library Services
Director of Library Services 1 66 Exempt X
Management Analyst I/II 1 40 Exempt B
Library Manager 2 50 Exempt B
Librarian I/II 4 40/42 Exempt B
Library Assistant (FT) 1 20 Non-Exempt
Library Assistant (PT) 12 20 Non-Exempt
2524662 21
Total Library Services 21
Finance
Director of Finance/City Treasurer 1 71 Exempt X
Deputy Director of Finance 2 63 Exempt B
Accounting Supervisor 1 46 Exempt B

CITY OF PALM DESERT

ALLOCATED POSITIONS

CITY MANAGER
City Clerk

LIBRARY SERVICES

FINANCE
93 FY 2025-26 Exhibit A
Finance Supervisor 1 46 Exempt B
Senior Management Analyst 2 45 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Accountant 3 43 Non-Exempt
Managemen Aide I/II t 34/36 Non-Exempt
Payroll Coordinator 1 38 Non-Exempt
Purchasing Coordinator 1 38 Non-Exempt
Accounting Technician I/II 2 28/32 Non-Exempt
1104150 16
Information Technology
Information Systems Manager 1 62 Exempt B
Senior Network Engineer 1 48 Non-Exempt
Senior Information Systems Administrator 1 48 Non-Exempt Senior GIS Admin 1 47 Non-Exempt
Senior Biz Systems Enterprise 1 47 Non-Exempt
Biz Systems Enterprise 1 42 Non-Exempt
Management Aide I/II 1 34/36 Non-Exempt
1104190 7
Total Finance 23
Economic Development
Director, Econ Development 1 70 Exempt X
Deputy Director, Econ Development 1 63 Exempt B
Economic Development Manager 1 56 Exempt B
Community Relations Supervisor 1 46 Exempt B
Economic Development Coordinator 1 44 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Administrative Assistant I/II - Econ. Dvlpt. 1 28/32 Non-Exempt 4430 7
Special Programs
Special Events Coordinator 1 42 Exempt B
Management Analyst I/II- Environmental 1 40/42 Exempt B Administrative Assistant I/II - Special Programs 1 28/32 Non-Exempt 4430 3
Total Economic Development 10
Development Services /Planning
Director of Development Services 1 70 Exempt X
Dep Dir of Development Services 1 63 Exempt B
Management Aide I/II 2 34/36 Non-Exempt
Development Services Supervisor/Manager 1 46/50 Exempt B Senior Planner 1 46 Exempt B
Associate Planner I/II 1 42/44 Exempt B
Assistant Planner 2 36 Non-Exempt
Planning Technician 1 34 Non-Exempt
GIS Analyst 1 42 Non-Exempt
Development Services Coordinator 1 42 Non-Exempt
Management Analyst I/II 1 40/42 Exempt B
4470 13
Engineering Services

ECONOMIC DEVELOPMENT

DEVELOPMENT SERVICES
94 FY 2025-26 Exhibit A
Senior Engineer 2 56 Exempt B
1104423 2
Affordable Housing
Management Analyst I/II 1 40/42 Exempt B
Building & Safety
Chief Building Official 1 62 Exempt B
Assistant Building Official 1 51 Exempt B
Senior Building Inspector 1 42 Non-Exempt
Building Inspector I/II 3 38 Non-Exempt
Adminstrative Assistant I/II 1 28/32 Non-Exempt
4420 7
Code Compliance
Code Compliance & Support Services Manager 1 51 Exempt B Code Compliance Officer I/II 5 30/34 Non-Exempt
Homeless and Support Services Manager 1 48 Exempt B
Administrative Assistant I/II 1 28/32 Non-Exempt
4422 8
Palm Desert Permit Center
Management Analyst I/II 1 40/42 Exempt B
Management Aide I/II 2 34/36 Non-Exempt
Permit Technician I/II 4 28/32 Non-Exempt
4421 7
Total Development Services 37
Capital Projects Administration
Director of Capital Projects 1 70 Exempt X
Capital Projects Manager 1 53 Exempt B
Senior Project Manager 2 50 Exempt B
Project Manager 2 48 Exempt B
Senior Public Works Inspector 1 40 Non-Exempt
Public Works Inspector I/II 2 34/37 Non-Exempt
Total Capital Projects 9
Public Works
Director of Public Works 1 70 Exempt X
Deputy Director of Public Works 1 63 Exempt B
Business Operations Manager 1 50 Exempt B
Senior Management Analyst 1 45 Exempt B
Senior Project Manager 1 50 Exempt B
Project Manager 1 48 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Management Analyst I/II - Art 1 40/42 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Administrative Assistant I/II 2 28/32 Non-Exempt
4300 12

CAPITAL PROJECTS

PUBLIC WORKS
95 FY 2025-26 Exhibit A
Community Services
Community Services Mger 1 51 Exempt B
Public Works Superintendent 1 48 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Senior Landscape Inspector 1 42 Non-Exempt
Landscape Inspector I/II 3 34/36 Non-Exempt
4614 7
Facilities Management
Senior Facilities Specialist 1 38 Non-Exempt
Facilities Specialist 1 36 Non-Exempt
4340 2
Streets Maintenance
Public Works Superintendent 1 48 Exempt B
Office Assistant I/II 1 20/24 Non-Exempt
Senior Maintenance Worker 1 40 Non-Exempt
Maintenance Worker III 4 36 Non-Exempt
Maintenance Worker I/II 8 28/32 Non-Exempt
4310 15
Traffic Signal Maintenance
Senior Project Manager 1 50 Exempt B
Senior Traffic Signal Specialist 1 45 Non-Exempt
Traffic Signal Technician I/II 3 34/38 Non-Exempt
4250 5
Total Public Works 41
TOTAL ALLOCATED POSITIONS 163
96 RESOLUTION NO. 2025-052

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, RESCINDING AND REPLACING RESOLUTION NO. 2025-006,

ADOPTING AUTHORIZED CLASSIFICATIONS, ALLOCATED

POSITIONS, SALARY SCHEDULE, AND SALARY RANGES INCLUDED
HEREIN AND ATTACHED AS “EXHIBIT A” EFFECTIVE JULY 1, 2025.

WHEREAS, the City of Palm Desert identifies employees by classifications and groups for the purpose of salary and benefit administration; and WHEREAS, the City of Palm Desert has met and conferred in good faith with the Palm Desert Employees Organization (PDEO) in accordance with the Meyers-MiliasBrown Act and the City’s Employer-Employee Relations Ordinance; and WHEREAS, the City of Palm Desert has reached an agreement and entered into a memorandum of understanding extension with the employees represented by the PDEO, for the period of July 1, 2025, through June 30, 2026, and Exhibit A is consistent with this agreement;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm Desert, California, as follows:

SECTION 1. Salary schedule, ranges & allocated positions and authorized classifications.

The City of Palm Desert’s Personnel System, Section 2.52 of the Palm Desert Municipal Code, prescribes specific terms for appointment and tenure of all City employees. Exhibit A contains the tables of allocated classifications, positions, and salary ranges authorized effective July 1, 2025.

The City Manager is hereby authorized to modify the Allocated Classifications, Positions and Salary Schedule during the FY 2025-26 for modifications the City Manager determines are reasonably necessary or appropriate for business necessity including, without limitation, the implementation of title and responsibility changes, any minimum wage laws, use of over-hires for training, limited term student internships and modification of vacant positions in so far as such modifications do not exceed the adopted 2025-26 Financial Plan.

Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 97 Resolution No. 2025-052 Page 2
Title
Exempt
Group
Executive
Contract At Will
City Manager X Yes Yes
Assistant City Manager X Yes Yes
City Clerk X Yes Yes
City Engineer X Yes Yes
Director of Capital Projects X Yes Yes
Director of Development Services X Yes Yes
Director of Economic Development A No No
Director of Finance/City Treasurer X Yes Yes
Director of Human Resources X Yes Yes
Director of Library Services X Yes Yes
Director of Public Works X Yes Yes
Accounting Manager B No No
Accounting Supervisor B No No
Assistant Building Official B No No
Assistant Director of Library Services B No No
Assistant City Clerk B No No
Business Operations Manager B No No
Capital Projects Manager B No No
Chief Building Official B No No
Code Compliance Supervisor B No No
Communications Analyst B No No
Community Relations Supervisor B No No
Community Services Manager B No No
Deputy Director of Development Services B No No
Deputy Director of Economic Development B No No
Deputy Director of Finance B No No
Deputy Director of Public Works B No No
Economic Development Coordinator B No No
Finance Supervisor B No No
Homeless and Support Services Manager B No No
Housing Manager B No No
Human Resources Manager B No No
Information Systems Manager B No No
Landscape Supervisor B No No
Library Manager B No No
Management Analyst I/II B No No
Principal Planner B No No
Project Manager B No No
Public Affairs Manager B No No
Public Works Superintendent B No No
Senior Contracts and Grants Analyst B No No
Senior Engineer B No No
Senior Management Analyst B No No
Senior Planner B No No
Senior Project Manager B No No
Special Events Coordinator B No No
Streets Maintenance Supervisor B No No
Executive Assistant/Coordinator (City Manager) C No No
Human Resources Analyst C No No
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 98 Resolution No. 2025-052 Page 3
SECTION 2. Personnel groups/designations.

The City assigns classifications to designated groups for the purposes of defining exempt status, benefits allocation and purchasing authority. These classifications (listed in the table below) are categorized as follows:

Group X: Executive Contract Positions:

The classifications designated as Group X, Executive Contract, have the highest level of executive responsibility and authority; these positions are governed by individual employment agreements.

Group A: Directors and Department Heads
The classifications designated as Group A have a higher level of responsibility and authority and they are exempt from overtime provisions as defined by the Fair Labor Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.

They may be At Will and governed by employment agreements. Among other things, these positions require spending numerous extra hours at meetings, conferences, and work.

Group B: Mid-Management/Professional
The positions classifications as Group B are managerial, supervisorial, or professional in nature and they are exempt from overtime provisions as defined by the Fair Labor Standards Act and set forth in the Personnel Rules and Regulations, Section 2.52.305.

Among other things, these positions require spending occasional extra hours at meetings, conferences, and work.

Purchasing Authority Groups
The City Manager, pursuant to PDMC Chapter 3.30.020 (C) and 3.30.030 (A) may set purchasing limits and thresholds. These limits may be set by this resolution, an administrative purchasing policy established by the City Manager, or an annual memorandum from the City Manager to the Finance Director.

ADOPTED ON JUNE 26, 2025.

JAN C. HARNIK
MAYOR
ATTEST:

ANTHONY J. MEJIA

CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 99 Resolution No. 2025-052 Page 4
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that Resolution No. 2025-052 is a full, true, and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Desert on June 26, 2025, by the following vote:

AYES: NESTANDE, PRADETTO, QUINTANILLA, TRUBEE, AND HARNIK NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Palm Desert, California, on ___________________.

ANTHONY J. MEJIA

CITY CLERK
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 6/27/2025
100
FY 2025-26 City of Palm Desert
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade ExemptStatus Notes:

City Manager 1 CM Exempt X
Assistant City Manager 1 73 Exempt X
Management Analyst I/II 1 40/42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Executive Assistant 1 36 Non-Exempt C (confidential)
1104130 5
Human Resources
Director of Human Resources 1 64 Exempt X
Human Resources Specialist 1 36 Non-Exempt
Human Resources Analyst I/II 2 40/42 Exempt C (confidential) 1104154 4
City Clerk 1 66 Exempt X
Assistant City Clerk 1 46 Exempt B
Senior Administrative Assistant 1 34 Non-Exempt
Receptionist 1 20 Non-Exempt
Records Coordinator 1 38 Non-Exempt
Senior Deputy Clerk 3 38 Non-Exempt
1104111 8
Total City Manager 17
Library Services
Director of Library Services 1 68 Exempt X
Assistant Director of Library Services 1 56 Exempt B
Library Manager 2 50 Exempt B
Librarian I/II 4 40/42 Exempt B
Library Assistant (PT) 11 20 Non-Exempt
2524662 19
Total Library Services 19

CITY MANAGER
City Clerk

LIBRARY SERVICES

Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 101
FY 2025-26 City of Palm Desert
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade ExemptStatus Notes:

Finance
Director of Finance/City Treasurer 1 71 Exempt X
Deputy Director of Finance 2 63 Exempt B
Accounting Supervisor 1 46 Exempt B
Finance Supervisor 1 46 Exempt B
Senior Management Analyst 2 45 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Accountant 3 43 Non-Exempt
Senior Administrative Assistant 2 34 Non-Exempt
Payroll Coordinator 1 38 Non-Exempt
Accounting Technician I/II 2 28/32 Non-Exempt
1104150 17
Affordable Housing
Housing Manager 1 51 Exempt B
Senior Management Analyst 1 45 Exempt B
8704195 2
Information Technology
Information Systems Manager 1 62 Exempt B
Cyber Security Officer 1 50 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Senior Information Systems Administrator 1 48 Non-Exempt Senior GIS Admin 1 47 Non-Exempt
Senior Biz Systems Enterprise 1 46 Non-Exempt
Biz Systems Enterprise 1 42 Non-Exempt
1104190 7
Total Finance 26
Economic Development
Director, Econ Development 1 70 Exempt A
Deputy Director, Econ Development 1 63 Exempt B
Community Relations Supervisor 1 46 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Administrative Assistant I/II - Econ. Dvlpt. 1 28/32 Non-Exempt 4430 6
Special Programs
Special Events Coordinator 1 42 Exempt B
Management Analyst I/II- Environmental 1 40/42 Exempt B Management Analyst I/II - Art 1 40/42 Exempt B
Administrative Assistant I/II - Special Programs 1 28/32 Non-Exempt 4430 4
Public Affairs
Public Affairs Manager 1 56 Exempt B
Communications and Marketing Coordinator 1 42 Exempt B
Management Aide I/II 1 34/36 Non-Exempt
Visitor Services Specialist 1 28 Non-Exempt
Visitor Services Assistant (PT) 2 20 Non-Exempt
4417 6
Total Economic Development 16

FINANCE

ECONOMIC DEVELOPMENT

Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 102
FY 2025-26 City of Palm Desert
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade ExemptStatus Notes:

Development Services /Planning
Director of Development Services 1 70 Exempt X
Dep Dir of Development Services 1 63 Exempt B
Executive Assistant 1 36 Non-Exempt
Principal Planner 1 53 Exempt B
Senior Planner 1 46 Exempt B
Associate Planner I/II 2 42/44 Non-Exempt B
Assistant Planner 1 36 Non-Exempt B
Planning Technician 1 34 Non-Exempt
GIS Analyst 1 42 Non-Exempt
Development Services Coordinator 1 42 Non-Exempt
Management Analyst I/II 1 40/42 Exempt B
4470 12
Engineering Services
Associate Engineer 1 48 Exempt B
1104423 1
Building & Safety
Chief Building Official 1 62 Exempt B
Assistant Building Official 1 51 Exempt B
Senior Building Inspector 1 42 Non-Exempt
Building Inspector II 3 38 Non-Exempt
Adminstrative Assistant I/II 1 28/32 Non-Exempt
4420 7
Code Compliance
Code Compliance & Support Services Manager 1 51 Exempt B Code Compliance Officer I/II 6 30/34 Non-Exempt
Homeless and Support Services Manager 1 48 Exempt B
Administrative Assistant I/II 1 28/32 Non-Exempt
4422 9
Palm Desert Permit Center
Management Analyst I/II 1 40/42 Exempt B
Senior Permit Technician 1 35 Non-Exempt
Management Aide I/II 1 34/36 Non-Exempt
Permit Technician I/II 3 28/32 Non-Exempt
Office Assistant II 1 20/24 Non-Exempt
4421 7
Total Development Services 36

DEVELOPMENT SERVICES

Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 103
FY 2025-26 City of Palm Desert
Allocated Positions
Exhibit A
Classification Allocated
Positions Salary Grade ExemptStatus Notes:

Capital Projects Administration
Director of Capital Projects 1 70 Exempt X
Capital Projects Manager 1 53 Exempt B
Senior Project Manager 2 50 Exempt B
Project Manager 2 48 Exempt B
Senior Public Works Inspector 1 40 Non-Exempt
Public Works Inspector I/II 2 34/37 Non-Exempt
Total Capital Projects 9
Public Works
Director of Public Works 1 70 Exempt X
Deputy Director of Public Works 1 63 Exempt B
Business Operations Manager 1 50 Exempt B
Senior Management Analyst 1 45 Exempt B
Senior Project Manager 1 50 Exempt B
Management Analyst I/II 2 40/42 Exempt B
Senior Administrative Assistant 2 34 Non-Exempt
Administrative Assistant I/II 1 28/32 Non-Exempt
4300 10
Community Services
Community Services Mger 1 51 Exempt B
Public Works Superintendent 1 48 Exempt B
Management Analyst I/II 1 40/42 Exempt B
Landscape Inspector I/II 3 34/36 Non-Exempt
4614 6
Facilities Management
Project Manager 1 48 Exempt B
Senior Facilities Specialist 1 38 Non-Exempt
Facilities Specialist 1 36 Non-Exempt
4340 3
Streets Maintenance
Public Works Superintendent 1 48 Exempt B
Streets Maintenance Supervisor 1 46 Exempt B
Office Assistant I/II 1 20/24 Non-Exempt
Senior Maintenance Worker 1 40 Non-Exempt
Maintenance Worker III 4 36 Non-Exempt
Maintenance Worker I/II 8 28/32 Non-Exempt
4310 16
Traffic Signal Maintenance
Project Manager 1 48 Exempt B
Senior Traffic Signal Specialist 1 45 Non-Exempt
Traffic Signal Technician I/II 3 34/38 Non-Exempt
4250 5
Total Public Works 40
TOTAL ALLOCATED POSITIONS 163

CAPITAL PROJECTS

PUBLIC WORKS

Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 104
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2025
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 10 Annual 40,310 42,328 44,450 46,675 49,026 51,480 53,269 55,328 Monthly 3,359 3,527 3,704 3,890 4,086 4,290 4,439 4,611 Hourly 19.38 20.35 21.37 22.44 23.57 24.75 25.61 26.60
11 Annual 41,350 43,410 45,573 47,840 50,253 52,770 54,558 56,722 Monthly 3,446 3,618 3,798 3,987 4,188 4,398 4,547 4,727 Hourly 19.88 20.87 21.91 23.00 24.16 25.37 26.23 27.27
12 Annual 42,349 44,470 46,696 49,046 51,542 54,080 55,952 58,136 Monthly 3,529 3,706 3,891 4,087 4,295 4,507 4,663 4,845 Hourly 20.36 21.38 22.45 23.58 24.78 26.00 26.90 27.95
13 Annual 43,430 45,594 47,861 50,274 52,790 55,411 57,366 59,613 Monthly 3,619 3,800 3,988 4,190 4,399 4,618 4,781 4,968 Hourly 20.88 21.92 23.01 24.17 25.38 26.64 27.58 28.66
14 Annual 44,491 46,717 49,067 51,563 54,142 56,826 58,781 61,110 Monthly 3,708 3,893 4,089 4,297 4,512 4,736 4,898 5,093 Hourly 21.39 22.46 23.59 24.79 26.03 27.32 28.26 29.38
15 Annual 45,614 47,882 50,294 52,832 55,453 58,261 60,278 62,629 Monthly 3,801 3,990 4,191 4,403 4,621 4,855 5,023 5,219 Hourly 21.93 23.02 24.18 25.40 26.66 28.01 28.98 30.11
16 Annual 46,738 49,088 51,584 54,163 56,867 59,696 61,755 64,168 Monthly 3,895 4,091 4,299 4,514 4,739 4,975 5,146 5,347 Hourly 22.47 23.60 24.80 26.04 27.34 28.70 29.69 30.85
17 Annual 47,902 50,336 52,853 55,515 58,282 61,214 63,336 65,811 Monthly 3,992 4,195 4,404 4,626 4,857 5,101 5,278 5,484 Hourly 23.03 24.20 25.41 26.69 28.02 29.43 30.45 31.64
18 Annual 49,150 51,626 54,184 56,888 59,717 62,691 64,896 67,413 Monthly 4,096 4,302 4,515 4,741 4,976 5,224 5,408 5,618 Hourly 23.63 24.82 26.05 27.35 28.71 30.14 31.20 32.41
19 Annual 50,378 52,874 55,557 58,302 61,235 64,272 66,560 69,139 Monthly 4,198 4,406 4,630 4,859 5,103 5,356 5,547 5,762 Hourly 24.22 25.42 26.71 28.03 29.44 30.90 32.00 33.24
20 Annual 51,646 54,205 56,930 59,758 62,733 65,894 68,162 70,845 Monthly 4,304 4,517 4,744 4,980 5,228 5,491 5,680 5,904 Hourly 24.83 26.06 27.37 28.73 30.16 31.68 32.77 34.06
21 Annual 52,915 55,578 58,344 61,277 64,293 67,538 69,909 72,634 Monthly 4,410 4,632 4,862 5,106 5,358 5,628 5,826 6,053 Hourly 25.44 26.72 28.05 29.46 30.91 32.47 33.61 34.92
22 Annual 54,246 56,950 59,779 62,795 65,915 69,243 71,594 74,443 Monthly 4,521 4,746 4,982 5,233 5,493 5,770 5,966 6,204 Hourly 26.08 27.38 28.74 30.19 31.69 33.29 34.42 35.79
23 Annual 55,598 58,365 61,318 64,355 67,558 70,928 73,424 76,315 Monthly 4,633 4,864 5,110 5,363 5,630 5,911 6,119 6,360 Hourly 26.73 28.06 29.48 30.94 32.48 34.10 35.30 36.69
24 Annual 56,971 59,821 62,816 65,957 69,264 72,738 75,275 78,208 Monthly 4,748 4,985 5,235 5,496 5,772 6,062 6,273 6,517 Hourly 27.39 28.76 30.20 31.71 33.30 34.97 36.19 37.60
25 Annual 58,406 61,339 64,418 67,621 70,990 74,547 77,126 80,163 Monthly 4,867 5,112 5,368 5,635 5,916 6,212 6,427 6,680 Hourly 28.08 29.49 30.97 32.51 34.13 35.84 37.08 38.54
26 Annual 59,842 62,858 65,998 69,306 72,779 76,398 79,102 82,181 Monthly 4,987 5,238 5,500 5,776 6,065 6,367 6,592 6,848 Hourly 28.77 30.22 31.73 33.32 34.99 36.73 38.03 39.51
27 Annual 61,360 64,459 67,642 71,032 74,589 78,333 81,037 84,219 Monthly 5,113 5,372 5,637 5,919 6,216 6,528 6,753 7,018 Hourly 29.50 30.99 32.52 34.15 35.86 37.66 38.96 40.49
28 Annual 62,899 66,040 69,347 72,800 76,419 80,246 83,096 86,341 Monthly 5,242 5,503 5,779 6,067 6,368 6,687 6,925 7,195 Hourly 30.24 31.75 33.34 35.00 36.74 38.58 39.95 41.51
29 Annual 64,501 67,683 71,094 74,651 78,395 82,285 85,134 88,483 Monthly 5,375 5,640 5,925 6,221 6,533 6,857 7,095 7,374 Hourly 31.01 32.54 34.18 35.89 37.69 39.56 40.93 42.54
30 Annual 66,082 69,368 72,842 76,482 80,309 84,323 87,277 90,688 Monthly 5,507 5,781 6,070 6,374 6,692 7,027 7,273 7,557 Hourly 31.77 33.35 35.02 36.77 38.61 40.54 41.96 43.60
6/16/2025 Page 1 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 105
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2025
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 31 Annual 67,746 71,115 74,672 78,437 82,326 86,445 89,482 92,955 Monthly 5,646 5,926 6,223 6,536 6,861 7,204 7,457 7,746 Hourly 32.57 34.19 35.90 37.71 39.58 41.56 43.02 44.69
32 Annual 69,410 72,883 76,523 80,330 84,386 88,587 91,686 95,285 Monthly 5,784 6,074 6,377 6,694 7,032 7,382 7,641 7,940 Hourly 33.37 35.04 36.79 38.62 40.57 42.59 44.08 45.81
33 Annual 71,198 74,714 78,478 82,368 86,486 90,813 94,016 97,656 Monthly 5,933 6,226 6,540 6,864 7,207 7,568 7,835 8,138 Hourly 34.23 35.92 37.73 39.60 41.58 43.66 45.20 46.95
34 Annual 72,946 76,586 80,413 84,427 88,670 93,080 96,366 100,090 Monthly 6,079 6,382 6,701 7,036 7,389 7,757 8,031 8,341 Hourly 35.07 36.82 38.66 40.59 42.63 44.75 46.33 48.12
35 Annual 74,755 78,499 82,410 86,528 90,896 95,410 98,758 102,627 Monthly 6,230 6,542 6,868 7,211 7,575 7,951 8,230 8,552 Hourly 35.94 37.74 39.62 41.60 43.70 45.87 47.48 49.34
36 Annual 76,648 80,434 84,469 88,712 93,101 97,822 101,254 105,186 Monthly 6,387 6,703 7,039 7,393 7,758 8,152 8,438 8,766 Hourly 36.85 38.67 40.61 42.65 44.76 47.03 48.68 50.57
37 Annual 78,541 82,451 86,570 90,938 95,472 100,256 103,750 107,806 Monthly 6,545 6,871 7,214 7,578 7,956 8,355 8,646 8,984 Hourly 37.76 39.64 41.62 43.72 45.90 48.20 49.88 51.83
38 Annual 80,496 84,531 88,754 93,184 97,864 102,773 106,350 110,510 Monthly 6,708 7,044 7,396 7,765 8,155 8,564 8,863 9,209 Hourly 38.70 40.64 42.67 44.80 47.05 49.41 51.13 53.13
39 Annual 82,514 86,611 90,979 95,534 100,298 105,310 109,034 113,256 Monthly 6,876 7,218 7,582 7,961 8,358 8,776 9,086 9,438 Hourly 39.67 41.64 43.74 45.93 48.22 50.63 52.42 54.45
40 Annual 84,573 88,795 93,288 97,947 102,814 107,952 111,717 116,106 Monthly 7,048 7,400 7,774 8,162 8,568 8,996 9,310 9,676 Hourly 40.66 42.69 44.85 47.09 49.43 51.90 53.71 55.82
41 Annual 86,674 91,021 95,576 100,360 105,394 110,677 114,504 118,997 Monthly 7,223 7,585 7,965 8,363 8,783 9,223 9,542 9,916 Hourly 41.67 43.76 45.95 48.25 50.67 53.21 55.05 57.21
42 Annual 88,878 93,330 97,989 102,856 107,994 113,422 117,374 121,971 Monthly 7,407 7,778 8,166 8,571 9,000 9,452 9,781 10,164 Hourly 42.73 44.87 47.11 49.45 51.92 54.53 56.43 58.64
43 Annual 91,083 95,659 100,464 105,456 110,718 116,293 120,349 125,029 Monthly 7,590 7,972 8,372 8,788 9,227 9,691 10,029 10,419 Hourly 43.79 45.99 48.30 50.70 53.23 55.91 57.86 60.11
44 Annual 93,392 98,030 102,918 108,098 113,485 119,163 123,323 128,128 Monthly 7,783 8,169 8,577 9,008 9,457 9,930 10,277 10,677 Hourly 44.90 47.13 49.48 51.97 54.56 57.29 59.29 61.60
45 Annual 95,722 100,506 105,498 110,802 116,355 122,138 126,422 131,352 Monthly 7,977 8,376 8,792 9,234 9,696 10,178 10,535 10,946 Hourly 46.02 48.32 50.72 53.27 55.94 58.72 60.78 63.15
46 Annual 98,093 102,960 108,160 113,547 119,226 125,195 129,563 134,638 Monthly 8,174 8,580 9,013 9,462 9,936 10,433 10,797 11,220 Hourly 47.16 49.50 52.00 54.59 57.32 60.19 62.29 64.73
47 Annual 100,568 105,560 110,843 116,418 122,221 128,357 132,808 138,008 Monthly 8,381 8,797 9,237 9,702 10,185 10,696 11,067 11,501 Hourly 48.35 50.75 53.29 55.97 58.76 61.71 63.85 66.35
48 Annual 103,022 108,222 113,630 119,267 125,278 131,518 136,136 141,461 Monthly 8,585 9,019 9,469 9,939 10,440 10,960 11,345 11,788 Hourly 49.53 52.03 54.63 57.34 60.23 63.23 65.45 68.01
49 Annual 105,622 110,926 116,459 122,304 128,419 134,846 139,526 144,976 Monthly 8,802 9,244 9,705 10,192 10,702 11,237 11,627 12,081 Hourly 50.78 53.33 55.99 58.80 61.74 64.83 67.08 69.70
50 Annual 108,306 113,693 119,350 125,362 131,581 138,195 143,042 148,595 Monthly 9,026 9,474 9,946 10,447 10,965 11,516 11,920 12,383 Hourly 52.07 54.66 57.38 60.27 63.26 66.44 68.77 71.44
51 Annual 110,989 116,522 122,366 128,482 134,909 141,648 146,598 152,339 Monthly 9,249 9,710 10,197 10,707 11,242 11,804 12,217 12,695 Hourly 53.36 56.02 58.83 61.77 64.86 68.10 70.48 73.24
6/16/2025 Page 2 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 106
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2025
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 52 Annual 113,776 119,475 125,445 131,706 138,278 145,184 150,280 156,166 Monthly 9,481 9,956 10,454 10,976 11,523 12,099 12,523 13,014 Hourly 54.70 57.44 60.31 63.32 66.48 69.80 72.25 75.08
53 Annual 116,584 122,429 128,586 134,992 141,710 148,824 154,024 160,056 Monthly 9,715 10,202 10,716 11,249 11,809 12,402 12,835 13,338 Hourly 56.05 58.86 61.82 64.90 68.13 71.55 74.05 76.95
54 Annual 119,538 125,507 131,789 138,362 145,246 152,526 157,872 164,070 Monthly 9,962 10,459 10,982 11,530 12,104 12,711 13,156 13,673 Hourly 57.47 60.34 63.36 66.52 69.83 73.33 75.90 78.88
55 Annual 122,491 128,648 135,054 141,814 148,928 156,374 161,845 168,147 Monthly 10,208 10,721 11,255 11,818 12,411 13,031 13,487 14,012 Hourly 58.89 61.85 64.93 68.18 71.60 75.18 77.81 80.84
56 Annual 125,590 131,872 138,445 145,392 152,630 160,243 165,901 172,328 Monthly 10,466 10,989 11,537 12,116 12,719 13,354 13,825 14,361 Hourly 60.38 63.40 66.56 69.90 73.38 77.04 79.76 82.85
57 Annual 128,710 135,158 141,898 149,032 156,437 164,258 170,019 176,675 Monthly 10,726 11,263 11,825 12,419 13,036 13,688 14,168 14,723 Hourly 61.88 64.98 68.22 71.65 75.21 78.97 81.74 84.94
58 Annual 131,955 138,528 145,475 152,714 160,368 168,376 174,262 181,085 Monthly 10,996 11,544 12,123 12,726 13,364 14,031 14,522 15,090 Hourly 63.44 66.60 69.94 73.42 77.10 80.95 83.78 87.06
59 Annual 135,242 141,981 149,094 156,541 164,341 172,619 178,610 185,598 Monthly 11,270 11,832 12,425 13,045 13,695 14,385 14,884 15,467 Hourly 65.02 68.26 71.68 75.26 79.01 82.99 85.87 89.23
60 Annual 138,590 145,538 152,818 160,472 168,501 176,925 183,082 190,237 Monthly 11,549 12,128 12,735 13,373 14,042 14,744 15,257 15,853 Hourly 66.63 69.97 73.47 77.15 81.01 85.06 88.02 91.46
61 Annual 142,106 149,178 156,603 164,445 172,702 181,334 187,699 195,021 Monthly 11,842 12,432 13,050 13,704 14,392 15,111 15,642 16,252 Hourly 68.32 71.72 75.29 79.06 83.03 87.18 90.24 93.76
62 Annual 145,621 152,922 160,534 168,584 177,008 185,848 192,379 199,888 Monthly 12,135 12,744 13,378 14,049 14,751 15,487 16,032 16,657 Hourly 70.01 73.52 77.18 81.05 85.10 89.35 92.49 96.10
63 Annual 149,240 156,728 164,549 172,786 181,438 190,486 197,184 204,880 Monthly 12,437 13,061 13,712 14,399 15,120 15,874 16,432 17,073 Hourly 71.75 75.35 79.11 83.07 87.23 91.58 94.80 98.50
64 Annual 153,005 160,659 168,688 177,112 185,952 195,270 202,093 209,997 Monthly 12,750 13,388 14,057 14,759 15,496 16,273 16,841 17,500 Hourly 73.56 77.24 81.10 85.15 89.40 93.88 97.16 100.96 65 Annual 156,832 164,653 172,890 181,542 190,590 200,138 207,168 215,218 Monthly 13,069 13,721 14,408 15,129 15,883 16,678 17,264 17,935 Hourly 75.40 79.16 83.12 87.28 91.63 96.22 99.60 103.47 66 Annual 160,763 168,771 177,195 186,077 195,395 205,150 212,347 220,605 Monthly 13,397 14,064 14,766 15,506 16,283 17,096 17,696 18,384 Hourly 77.29 81.14 85.19 89.46 93.94 98.63 102.09 106.06 67 Annual 164,798 172,994 181,646 190,757 200,242 210,330 217,651 226,138 Monthly 13,733 14,416 15,137 15,896 16,687 17,528 18,138 18,845 Hourly 79.23 83.17 87.33 91.71 96.27 101.12 104.64 108.72 68 Annual 168,875 177,341 186,202 195,499 205,275 215,571 223,080 231,795 Monthly 14,073 14,778 15,517 16,292 17,106 17,964 18,590 19,316 Hourly 81.19 85.26 89.52 93.99 98.69 103.64 107.25 111.44 69 Annual 173,098 181,709 190,861 200,387 210,434 220,917 228,654 237,557 Monthly 14,425 15,142 15,905 16,699 17,536 18,410 19,055 19,796 Hourly 83.22 87.36 91.76 96.34 101.17 106.21 109.93 114.21 70 Annual 177,424 186,306 195,624 205,400 215,675 226,470 234,374 243,526 Monthly 14,785 15,526 16,302 17,117 17,973 18,873 19,531 20,294 Hourly 85.30 89.57 94.05 98.75 103.69 108.88 112.68 117.08 71 Annual 181,854 190,965 200,554 210,538 221,083 232,128 240,219 249,642 Monthly 15,155 15,914 16,713 17,545 18,424 19,344 20,018 20,804 Hourly 87.43 91.81 96.42 101.22 106.29 111.60 115.49 120.02 72 Annual 186,410 195,728 205,504 215,800 226,574 237,931 246,230 255,861 Monthly 15,534 16,311 17,125 17,983 18,881 19,828 20,519 21,322 Hourly 89.62 94.10 98.80 103.75 108.93 114.39 118.38 123.01 6/16/2025 Page 3 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 107
FY 2025-26 Exhibit A
City of Palm Desert
Salary Schedule Grade/Step Table
Effective July 1, 2025
Salary Range Wage Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 73 Annual 191,090 200,637 210,642 221,187 232,232 243,838 252,408 262,246 Monthly 15,924 16,720 17,554 18,432 19,353 20,320 21,034 21,854 Hourly 91.87 96.46 101.27 106.34 111.65 117.23 121.35 126.08 74 Annual 195,832 205,629 215,925 226,720 238,056 249,954 258,710 268,798 Monthly 16,319 17,136 17,994 18,893 19,838 20,830 21,559 22,400 Hourly 94.15 98.86 103.81 109.00 114.45 120.17 124.38 129.23 75 Annual 200,741 210,766 221,312 232,378 243,984 256,194 265,158 275,496 Monthly 16,728 17,564 18,443 19,365 20,332 21,350 22,097 22,958 Hourly 96.51 101.33 106.40 111.72 117.30 123.17 127.48 132.45 Y-Rate 118 - 32 Annual 107,578
Monthly 8,965
Hourly 51.72
CM Annual 278,096 City Manager - per contract dated 03-24-2025 Hourly 133.70
CC Annual 36,116 City Council
Per Meeting 50.00 Housing Authority Meetings
6/16/2025 Page 4 of 4
Docusign Envelope ID: 030C2353-7D68-4ACA-969E-650E1C6B6400 108

CITY OF PALM DESERT

STAFF REPORT
MEETING DATE: February 12, 2026
PREPARED BY: Austin Yaple, Deputy Director of Finance
SUBJECT: RECEIVE AND FILE THE CITY OF PALM DESERT AUDITED ANNUAL

COMPREHENSIVE FINANCIAL REPORT (ACFR) FOR THE FISCAL
YEAR ENDED JUNE 30, 2025
RECOMMENDATION:

Receive and file the audited Annual Comprehensive Financial Report (ACFR) for the City of Palm Desert for the fiscal year ended June 30, 2025.

BACKGROUND/ANALYSIS:

Lance, Soll & Lunghard, LLP performed and completed the annual independent audit for the fiscal year ended June 30, 2025, for the City of Palm Desert, which includes the Palm Desert Housing Authority, in accordance with generally accepted auditing standards. In the auditor’s opinion, the basic financial statements present fairly, in all material respects, the financial position of the City of Palm Desert as of June 30, 2025, and the results of its operations and the cash flows of its proprietary funds for the year then ended in conformity with the accounting principles generally accepted in the United States of America.

In conducting their audit, the auditors test the City’s internal controls. Attached is the Report on Internal Controls over Financial Reporting and on compliance and other matters based on an audit of Financial Statements performed in accordance with Government Auditing Standards.

The ACFR was submitted for the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association. To be awarded a Certificate of Achievement, a government must publish an easily readable, efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. We believe that our current annual comprehensive financial report continues to meet the Certificate of Achievement Program’s requirements, as it has for the past 27 years.

Legal Review:

This report has been reviewed by the City Attorney’s Office Appointed Body Recommendation:

The Finance Committee will receive the Annual Comprehensive Financial Report (ACFR) at its next scheduled meeting on April 28, 2026.

FINANCIAL IMPACT:

There is no fiscal impact associated with this action
109
City of Palm Desert
Receive and file ACFR for fiscal year ended June 30, 2025

ATTACHMENTS:

1. City of Palm Desert audited financial report for fiscal year ended June 30, 2025 (Annual Comprehensive Financial Report)

2. Auditor’s letter to City Council

3. Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

4. Appropriations Limit Worksheet
CONFLICT OF INTEREST AWARENESS CHECKLIST:
☐ Site-Specific Property Interest – Councilmembers should check if they own or lease real property within 1,000 feet of the project site (Gov. Code § 87103(b); FPPC Reg. 18702.2). ☐ SB 1439 Applicability (Campaign Contributions) – Applies to licenses, permits, or other entitlements for use, and to contracts or franchise agreements other than competitively bid, labor, or personal employment contracts.

Applicant(s)/Appellant(s): Not Applicable
Councilmembers should review any campaign contributions received within the last 12 months from parties or participants to the proceeding and must not accept contributions over $500 from those parties for 12 months following the final decision (Gov. Code § 84308).

Note: These indicators are informational and do not constitute a legal determination. Each Councilmember is responsible for identifying and disclosing any disqualifying interests in accordance with the Political Reform Act and FPPC regulations. 110
111

CITY OF PALM DESERT, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2025
2 112
3 113

CITY OF PALM DESERT, CALIFORNIA
Annual Comprehensive Financial Report
For the Year Ended June 30, 2025
Table of Contents
INTRODUCTORY SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Letter of Transmittal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 GFOA Certificate of Achievement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Organizational Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 FINANCIAL SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Independent Auditors’ Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Management’s Discussion and Analysis (Unaudited) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Basic Financials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Government Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position . . . . 46 Statement of Revenues, Expenditures and Changes in Fund Balances . . . . . . . . . . . . . . . . . . . 47 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Proprietary Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Statement of Net Position - Proprietary Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds . . . . . . . . 52 Statement of Cash Flows - Proprietary Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Fiduciary Fund Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Statement of Fiduciary Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Statement of Changes in Fiduciary Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Page
4 114
Table of Contents
FINANCIAL SECTION (continued)
Page
Required Supplementary Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Schedule of Changes in the Net Pension Liability/(Asset) and Related Ratios - Miscellaneous Plan . . . 114 OPEB - Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios . . . . . . . . . . . . . . . . 116 Schedules of Plan Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual . . . . . . . . 120 General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Prop A Fire Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Housing Asset Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 Housing Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124 Notes to Required Supplementary Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Combining Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances . . . . . . . . . . . . . . . . 142 Special Revenue Funds - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151
Traffic Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 151 Gas Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 Measure A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153 Housing Mitigation Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 154 Community Development Block Grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 Child Care Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 Public Safety Police Grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 157 New Construction Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 158 Planned Drainage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 Parks and Recreational Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 Traffic Signals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 Fire Facilities Restoration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 Recycling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 Energy Independence Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164 Air Quality Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 165 Aquatic Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Cannabis Compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 167 El Paseo Assessment District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 168 Various Landscape and Lighting District . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Affordable Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 170 Permanent Local Housing Allocation Grant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Opioid Settlement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Library Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 5 115
Table of Contents
FINANCIAL SECTION (continued)
Required Supplementary Information (continued)
Capital Project Funds - Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174
Capital Projects Reserve . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 174 Drainage Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 175 Economic Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Parks and Recreational Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 Art in Public Places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 178 Signalization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Capital Golf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 180 Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 Library . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 Nonmajor Debt Service Funds - Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183
City Highlands Undergrounding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 Internal Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Combining Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Statement of Revenues, Expenses and Changes in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 Combining Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 186 Fiduciary Funds - Custodial Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Combining Statement of Fiduciary Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Combining Statement of Fiduciary Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 188 6 116
Table of Contents
Page
STATISTICAL SECTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Financial Trends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192 Net Position by Component . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 193 Changes in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194 Changes in Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 195 Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 197 Changes in Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 Graphs - Changes in Fund Balances of Governmental Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 Supplemental Historical General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 Supplemental Graph - Historical General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 201 Supplemental Historical General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202 Supplemental Graph - Historical General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 203 Supplemental Historical General Revenue and Expenditures Per Capita . . . . . . . . . . . . . . . . . . . . . . . . . 205 Revenue Capacity Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 Assessed Value and Estimated Actual Value of Taxable Property . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207 Historical Net Assessed Taxable Values Citywide and Graph - Assessed Valuation Growth . . . . . . . . . . 208 Supplemental FY 2021 and 2020 Breakdown of Basic 1% Property Tax Rate Not in Redevelopment Project Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 209
Property Tax Rates Direct and Overlapping Property Tax Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210 Principal Property Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 211 Property Tax Levies and Collections . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 212 Supplemental Top 25 Sales Tax Generators and Graph - Historical Sales Tax Trends . . . . . . . . . . . . . . . 213 Debt Capacity Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 Ratios of Outstanding Debt by Type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 Ratios of General Bonded Debt Outstanding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 216 Supplemental Special Assessment Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 217 Direct and Overlapping Government Activities Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 218 Legal Debt Margin Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219 Pledged-Revenue Coverage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 220 Demographic and Economic Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 221 Demographic and Economic Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 222 Principal Employers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 Supplemental Miscellaneous Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224 Operating Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 7 117
Full-Time Equivalent City Government Employees by Function/ Program . . . . . . . . . . . . . . . . . . . . . . . . . 226 Operating Indicators by Function/ Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 227 Redevelopment Custodial Project Areas Map . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 228 SUPPLEMENTAL REDEVELOPMENT CUSTODIAL STATISTICAL SECTION . . . . . . . . . . . . . . . . . . . . . . 229 Tax Allocation Bond Issue Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 230 Capital Asset Statistics by Function/ Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 231 Historical Tax Increment - Redevelopment Property Tax Trust Fund Summary . . . . . . . . . . . . . . . . . . . . . 232 8 118

INTRODUCTORY SECTION
9 119
Letter of Transmittal
120
121
122
123
GFOA Certificate of Achievement
14 124
15 125
<CLIENT LOGO>
City of Palm Desert, California
Annual Comprehensive Financial Report
Fiscal Year 2024-25
Board of Directors
<Client Info Here>
♦ ♦ ♦ ♦ ♦ ♦ ♦ ♦
<Manager>, General Manager
16 126
Organizational Structure
17 127
18 128
19 129

FINANCIAL SECTION
20 130
INDEPENDENT AUDITORS’ REPORT
Independent Auditors’ Report
To Honorable Mayor and Members of the City Council
City of Palm Desert, 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, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Palm Desert, 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, the discretely presented component unit, 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.
21 131
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.

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.

To Honorable Mayor and Members of the City Council
City of Palm Desert, California
Palm Desert, California
22 132

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.

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 January 30, 2026, 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
January 30, 2026
To Honorable Mayor and Members of the City Council
City of Palm Desert, California
Palm Desert, California
23 133
24 134
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
Financial Highlights for Year Ended June 30, 2025
25 135
26 136
27 137
28 138
29 139
30 140
31 141
32 142
33 143
34 144
35 145
36 146
37 147

BASIC FINANCIALS
City of Palm Desert, California
Annual Comprehensive Financial Report
38 148
Statement of Net Position
ASSETS
Cash and investments $ 290,819,681 $ 13,300,334 $ 304,120,015 $ 883,712 Receivables:

Accounts 4,727,994 186,633 4,914,627 -
Assessments 956,907 - 956,907 -
Notes 926,000 - 926,000 -
Accrued interest 1,132,338 25,590 1,157,928 -
Loans 22,218,415 - 22,218,415 -
Leases 2,836,447 6,794,837 9,631,284 -
Internal balances 1,598,773 (1,598,773) - -
Due from other governments 14,296,135 - 14,296,135 1,640,138 Due from component unit 420,000 1,793,417 2,213,417 -
Deposits 20,000 - 20,000 -
Prepaid costs 1,059,755 38,563 1,098,318 13,072
Inventories 14,825 352,900 367,725 55,502
Land held for resale 61,516 - 61,516 -
Restricted assets:

Cash with fiscal agent 61,177,031 - 61,177,031 -
Capital assets (not being depreciated) 221,567,362 53,318,507 274,885,869 - Capital assets (net of accumulated depreciation/amortization) 208,023,534 13,648,168 221,671,702 2,351,641 Total assets 831,856,713 87,860,176 919,716,889 4,944,065

DEFERRED OUTFLOWS OF RESOURCES
Pension-related 10,045,197 - 10,045,197 -
OPEB-related 4,837,981 - 4,837,981 -
Total deferred outflows of resources 14,883,178 - 14,883,178 - (continued)
Primary Government Component Unit
Governmental
Activities
Business-Type
Activities Total
Palm Desert
Recreational
Facilities
Corporation

CITY OF PALM DESERT, CALIFORNIA
Statement of Net Position
June 30, 2025
See accompanying Notes to the Basic Financial Statements 39 149

LIABILITIES
Accounts payable $ 13,620,626 $ 982,154 $ 14,602,780 $ 54,390 Accrued liabilities 442,306 295,731 738,037 144,079
Accrued interest 8,494 - 8,494 3,441
Deposits payable 15,510,709 327,594 15,838,303 -
Unearned revenue 4,185,430 26,590 4,212,020 107,201
Noncurrent liabilities:

Due within one year:

Due to component unit - 1,640,138 1,640,138 -
Financed purchases - 90,632 90,632 -
Bonds, notes, leases, SBITA, claims, and compensated
absences 1,307,795 - 1,307,795 55,142
Due in more than one year:

Due to primary government - - - 2,213,417
Net pension liability 42,151,310 - 42,151,310 -
Net OPEB liability 2,526,627 - 2,526,627 -
Financed purchases - 53,925 53,925 -
Bonds, notes, leases, SBITA, claims and compensated
absences 5,545,162 - 5,545,162 2,366,395
Total liabilities 85,298,459 3,416,764 88,715,223 4,944,065

DEFERRED INFLOWS OF RESOURCES
OPEB-related 777,125 - 777,125 -
Lease-related 2,774,291 6,708,885 9,483,176 -
Total deferred inflows of resources 3,551,416 6,708,885 10,260,301 -

NET POSITION
Net investment in capital assets 426,387,331 66,822,118 493,209,449 - Restricted:

Capital projects 78,407,517 - 78,407,517 -
Debt service 163,255 - 163,255 -
Low income housing 65,136,622 - 65,136,622 -
Public facilities 9,968,763 - 9,968,763 -
Public safety 27,277,200 - 27,277,200 -
Special programs 3,733,017 - 3,733,017 -
Street related purposes 4,412,243 - 4,412,243 -
Unrestricted 142,404,068 10,912,409 153,316,477 -
Total net position $ 757,890,016 $ 77,734,527 $ 835,624,543 $ - Primary Government Component Unit
Governmental
Activities
Business-Type
Activities Total
Palm Desert
Recreational
Facilities
Corporation

CITY OF PALM DESERT, CALIFORNIA
Statement of Net Position (Continued)
June 30, 2025
See accompanying Notes to the Basic Financial Statements 40 150
Statement of Activities
Functions/Programs:

Primary government:

Governmental activities:

General government $ 39,384,397 $ 3,045,889 $ 2,050,249 $ 3,516,959 Public safety 47,044,930 22,620,838 1,346,201 53,474
Housing and redevelopment 9,719,050 9,539,293 439,873 26,079 Parks, recreation and culture 16,867,169 3,605,304 223,049 787,483 Public works 26,114,830 3,117,706 6,368,970 329,717
Library 2,934,418 - - -
Interest on long-term debt 64,265 - - -
Total governmental activities 142,129,059 41,929,030 10,428,342 4,713,712 Business-type activities:

Parkview Office Complex 3,350,190 1,325,850 - -
Desert Willow Golf Course 12,823,461 12,633,426 - 79,325 Total business-type activities 16,173,651 13,959,276 - 79,325 Total primary government $ 158,302,710 $ 55,888,306 $ 10,428,342 $ 4,793,037 Component Units:

Palm Desert Recreational Facilities Corp. $ 4,875,456 $ 4,540,355 $ 335,101 $ - General revenues and transfers:

General revenues:

Property taxes
Transient occupancy taxes
Sales taxes
Franchise taxes
Other taxes
Use of money and property
Miscellaneous income
Transfers
Total general revenues and transfers
Change in net position
Net position-beginning, as previously reported
Restatement - error correction
Net position-beginning, as restated
Net position-ending
Program Revenues
Expenses
Charges for
Services
Operating
Contributions
and Grants
Capital
Contributions
and Grants

CITY OF PALM DESERT, CALIFORNIA
Statement of Activities
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 41 151
$ (30,771,300) $ - $ (30,771,300) $ -
(23,024,417) - (23,024,417) -
286,195 - 286,195 -
(12,251,333) - (12,251,333) -
(16,298,437) - (16,298,437) -
(2,934,418) - (2,934,418) -
(64,265) - (64,265) -
(85,057,975) - (85,057,975) -
- (2,024,340) (2,024,340) -
- (110,710) (110,710) -
- (2,135,050) (2,135,050) -
(85,057,975) (2,135,050) (87,193,025) -
- - - -
16,056,980 - 16,056,980 -
23,881,245 - 23,881,245 -
31,379,891 - 31,379,891 -
3,729,388 - 3,729,388 -
2,251,014 - 2,251,014 -
17,699,273 720,874 18,420,147 -
2,100,299 - 2,100,299 -
356,665 (356,665) - -
97,454,755 364,209 97,818,964 -
12,396,780 (1,770,841) 10,625,939 -
733,146,189 79,505,368 812,651,557 -
12,347,047 - 12,347,047 -
745,493,236 79,505,368 824,998,604 -
$ 757,890,016 $ 77,734,527 $ 835,624,543 $ -
Net (Expenses) Revenues and
Changes in Net Position
Primary Government
Component
Unit
Governmental
Activities
Business-Type
Activities Total
Palm Desert
Recreational
Facilities
Corporation

CITY OF PALM DESERT, CALIFORNIA
Statement of Activities (Continued)
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 42 152
Government Fund Financial Statements Balance Sheet
Special Revenue Funds
General Fund
Prop A Fire
Tax
Housing
Asset Fund
Housing
Authority
ASSETS
Cash and investments $ 114,867,403 $ 27,910,884 $ 32,063,178 $ 17,170,040 Receivables:

Accounts 2,857,192 758,434 256,918 420,060
Assessments - - - -
Notes 926,000 - - -
Accrued interest 628,935 - 267,895 10
Loans 14,978 - 21,413,813 -
Leases 2,836,447 - - -
Deposits - - - -
Prepaid costs 1,003,363 - 600 -
Due from other governments 11,550,021 1,481,013 - -
Due from other funds 84,095 - - -
Advances to other funds 709,000 - - -
Inventories 3,642 - - -
Land held for resale - - 61,516 -
Due from component unit 420,000 - - -
Restricted assets:

Cash with fiscal agent - 121,720 - 1,827,736
Total assets $ 135,901,076 $ 30,272,051 $ 54,063,920 $ 19,417,846

LIABILITIES
Accounts payable $ 5,960,732 $ 3,040,181 $ 15,333 $ 415,796 Accrued Payroll 359,498 - - 82,808
Unearned revenue - - - 25,029
Deposits received 3,661,502 - - 523,928
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities 9,981,732 3,040,181 15,333 1,047,561

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 2,439,590 - 256,118 -
Leases 2,774,291 - - -
Total deferred inflows of resources 5,213,881 - 256,118 -

FUND BALANCES
Nonspendable 2,673,405 - 600 -
Restricted - 27,231,870 53,769,292 6,494,797
Committed 63,315,645 - - 11,875,488
Assigned 18,337,816 - - -
Unassigned 36,378,597 - - -
Total fund balances 120,705,463 27,231,870 53,769,892 18,370,285 Total liabilities and fund balances $ 135,901,076 $ 30,272,051 $ 54,041,343 $ 19,417,846

CITY OF PALM DESERT, CALIFORNIA
Balance Sheet
Governmental Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 43 153
Capital
Projects
Funds
Restricted
Capital
Project Fund
Total
Nonmajor
Funds
Total
Governmental
Funds
ASSETS
Cash and investments $ 43,538 $ 87,177,472 $ 279,232,515 Receivables:

Accounts - 435,390 4,727,994
Assessments - 956,907 956,907
Notes - - 926,000
Accrued interest 202,866 32,632 1,132,338
Loans - 789,624 22,218,415
Leases - 2,836,447
Deposits - 20,000 20,000
Prepaid costs 553 55,239 1,059,755
Due from other governments - 1,265,101 14,296,135
Due from other funds - - 84,095
Advances to other funds - 1,598,773 2,307,773
Inventories - 11,183 14,825
Land held for resale - - 61,516
Due from component unit - - 420,000
Restricted assets:

Cash with fiscal agent 59,227,518 57 61,177,031
Total assets $ 59,474,475 $ 92,342,378 $ 391,471,746

LIABILITIES
Accounts payable $ 214,520 $ 3,689,802 $ 13,336,364
Accrued Payroll - - 442,306
Unearned revenue 14,901,154 584,526 15,510,709
Deposits received - - 4,185,430
Due to other funds - 84,095 84,095
Advances from other funds - 709,000 709,000
Total liabilities 15,115,674 5,067,423 34,267,904

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - 985,346 3,681,054
Leases - - 2,774,291
Total deferred inflows of resources - 985,346 6,455,345

FUND BALANCES
Nonspendable 1,106 75,239 2,750,350
Restricted 44,357,695 57,244,963 189,098,617
Committed - 1,966,005 77,157,138
Assigned - 27,003,402 45,341,218
Unassigned - - 36,378,597
Total fund balances 44,358,801 86,289,609 350,725,920
Total liabilities and fund balances $ 59,474,475 $ 92,342,378 $ 391,449,169

CITY OF PALM DESERT, CALIFORNIA
Balance Sheet (Continued)
Governmental Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 44 154
45 155
Reconciliation of the Governmental Funds Balance Sheet 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 $ 350,725,920
Capital assets, net of accumulated depreciation/amortization, used in governmental activities are not financial resources and, therefore, are not reported in the funds. 426,584,364
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 $ 10,045,197
Deferred outflows-OPEB related 4,837,981
Deferred inflows-OPEB related (777,125)
Total deferred outflows and inflows related to postemployment benefits 14,106,053 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 3,681,054
Total other long-term assets 3,681,054
Internal service funds provide services to other funds on a costreimbursement 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. 11,697,227 Long-term liabilities that are not due and payable in the current period, and therefore, are not reported in the funds.

Bonds payable (995,000)
Notes payable (841,671)
Leases and SBITA payable (2,381,500)
Accrued interest payable on long-term debt (8,494)
Net pension liability (42,151,310)
Net OPEB liability (2,526,627)
Total long-term liabilities (48,904,602)
Net position of governmental activities $ 757,890,016

CITY OF PALM DESERT, 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 46 156
Statement of Revenues, Expenditures and Changes in Fund Balances Special Revenue Funds
General Fund Prop A Fire Tax
Housing Asset
Fund
Housing
Authority

REVENUES
Taxes $ 81,825,605 $ 13,045,657 $ - $ -
Special assessments collected - 2,188,202 - -
Licenses and permits 1,410,552 - - -
Intergovernmental revenues 1,969,341 1,442,674 - -
Fees and rentals 134,823 - - 9,402,683
Charges for services 2,168,157 4,424,656 68,979 -
Investment earnings 5,803,145 1,419,450 1,786,096 776,883 Fines and forfeitures 150,788 - - -
Miscellaneous 841,201 - 37,995 97,025
Total revenues 94,303,612 22,520,639 1,893,070 10,276,591

EXPENDITURES
Current:

General government 32,274,671 - - -
Public safety 26,030,163 18,941,495 - -
Parks, recreation and culture 6,287,524 - - -
Public works 6,481,449 - - -
Housing - - 52,392 8,623,482
Library - - - -
Capital outlay 252,264 3,701,001 12,500 -
Debt service:

Principal 240,200 - - -
Interest 8,991 - - -
Total expenditures 71,575,262 22,642,496 64,892 8,623,482 Excess (deficiency) of revenues
over (under) expenditures 22,728,350 (121,857) 1,828,178 1,653,109

OTHER FINANCING SOURCES (USES)
Transfers in 2,491,425 5,000,000 - -
Transfers out (31,008,583) - - (380,542)
Lease and subscription arrangements 140,618 - - -
Total other financing sources (uses) (28,376,540) 5,000,000 - (380,542) Net change in fund balances (5,648,190) 4,878,143 1,828,178 1,272,567 Fund balances-beginning, as originally reported 126,353,653 22,353,727 51,941,714 17,097,718 Restatements - correction of error - - - -
Fund balances-beginning, as restated 126,353,653 22,353,727 51,941,714 17,097,718 Fund balances-ending $ 120,705,463 $ 27,231,870 $ 53,769,892 $ 18,370,285

CITY OF PALM DESERT, 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 47 157
Capital
Projects Funds
Restricted
Capital Project
Fund
Total NonMajor Funds
Total
Governmental
Funds

REVENUES
Taxes $ - $ 5,048,819 $ 99,920,081
Special assessments collected - 1,669,590 3,857,792
Licenses and permits - 460,016 1,870,568
Intergovernmental revenues - 4,706,974 8,118,989
Fees and rentals - 329,266 9,866,772
Charges for services - 4,121,682 10,783,474
Investment earnings 2,775,712 4,524,646 17,085,932
Fines and forfeitures - 1,394 152,182
Miscellaneous - 275,117 1,251,338
Total revenues 2,775,712 21,137,504 152,907,128

EXPENDITURES
Current:

General government 5,672 3,063,470 35,343,813
Public safety 243,565 177,617 45,392,840
Parks, recreation and culture - 9,129,088 15,416,612
Public works 243,752 5,899,418 12,624,619
Housing - 847,134 9,523,008
Library - 2,934,418 2,934,418
Capital outlay 5,434,822 14,464,131 23,864,718
Debt service:

Principal - 379,046 619,246
Interest - 102,818 111,809
Total expenditures 5,927,811 36,997,140 145,831,083
Excess (deficiency) of revenues
over (under) expenditures (3,152,099) (15,859,636) 7,076,045

OTHER FINANCING SOURCES (USES)
Transfers in - 22,418,897 29,910,322
Transfers out - (2,115,140) (33,504,265)
Lease and subscription arrangements - 529,792 670,410
Total other financing sources (uses) - 20,833,549 (2,923,533) Net change in fund balances (3,152,099) 4,973,913 4,152,512 Fund balances-beginning, as originally reported 47,233,177 81,315,696 346,295,685 Restatements - correction of error 277,723 - 277,723
Fund balances-beginning, as restated 47,510,900 81,315,696 346,573,408 Fund balances-ending $ 44,358,801 $ 86,289,609 $ 350,725,920

CITY OF PALM DESERT, CALIFORNIA
Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 48 158
49 159
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: $ 4,152,512 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 $ 16,450,140
Depreciation/amortization expense (11,662,520)
Total adjustment 4,787,620
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 809,755
Total adjustment 809,755
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.

Net change in claims and judgments for the current period 2,833,669 Subscriptions and leases issued (670,410)
Principal payments 619,245
Total adjustment 2,782,504
Internal service funds provide services to other funds on a costreimbursement basis. The net revenue of certain activities of internal service funds is reported with governmental activities. 3,066,334 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.

Accrued interest on long-term debt 47,544
Changes in pension liabilities and related deferred outflows and inflows of resources (1,841,182)
Changes in OPEB liabilities and related deferred outflows and inflows of resources (1,408,307)
Total adjustment (3,201,945)
Change in net position of governmental activities $ 12,396,780

CITY OF PALM DESERT, CALIFORNIA
Reconciliation of the Statement of Revenues, Expenses 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 50 160
Proprietary Fund Financial Statements Statement of Net Position - Proprietary Funds ASSETS
Current assets:

Cash and investments $ 6,823,245 $ 6,477,089 $ 13,300,334 $ 11,587,166 Receivables (net of uncollectibles):

Accounts 73,963 112,670 186,633 -
Leases 953,698 - 953,698 -
Due from other governments 25,590 - 25,590 -
Prepaid costs 160 38,403 38,563 -
Inventories - 352,900 352,900 -
Due from component unit - 1,793,417 1,793,417 -
Total current assets 7,876,656 8,774,479 16,651,135 11,587,166 Noncurrent:

Leases receivable 5,841,139 - 5,841,139 -
Capital assets (not being depreciated/amortized) - 53,318,507 53,318,507 11,821 Capital assets (net of accumulated depreciation/
amortization) 4,657,919 8,990,249 13,648,168 2,994,711
Total noncurrent assets 10,499,058 62,308,756 72,807,814 3,006,532 Total assets 18,375,714 71,083,235 89,458,949 14,593,698

LIABILITIES
Current liabilities:

Accounts payable 65,486 916,668 982,154 261,685
Accrued liabilities - 295,731 295,731 -
Unearned revenue 3,031 324,563 327,594 -
Deposits received 26,590 - 26,590 -
Due to component unit - 1,640,138 1,640,138 -
Financed purchases - 90,632 90,632 -
Compensated absences - - - 500,000
Total current liabilities 95,107 3,267,732 3,362,839 761,685 Noncurrent liabilities:

Financed purchases - 53,925 53,925 -
Advances from other funds - 1,598,773 1,598,773 -
Compensated absences - - - 2,134,786
Total noncurrent liabilities - 1,652,698 1,652,698 2,134,786 Total liabilities 95,107 4,920,430 5,015,537 2,896,471

DEFERRED INFLOWS OF RESOURCES
Leases 6,708,885 - 6,708,885 -
Total deferred inflows of resources 6,708,885 - 6,708,885 -

NET POSITION
Net investment in capital assets 4,657,919 62,164,199 66,822,118 3,006,532 Unrestricted 6,913,803 3,998,606 10,912,409 8,690,695
Total net position $ 11,571,722 $ 66,162,805 $ 77,734,527 $ 11,697,227 Business-Type Activities
Governmental
Activities
Parkview Office
Complex
Desert Willow
Golf Course
Total
Enterprise
Funds
Internal
Service Funds

CITY OF PALM DESERT, CALIFORNIA
Statement of Net Position
Proprietary Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 51 161
Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds

OPERATING REVENUES
Fees and rentals $ 1,325,850 $ 10,633,952 $ 11,959,802 $ - Miscellaneous - 333,475 333,475 452,291
Merchandise sales - 1,665,999 1,665,999 -
Total operating revenues 1,325,850 12,633,426 13,959,276 452,291

OPERATING EXPENSES
General and administrative 97,406 3,330,916 3,428,322 178,700 Cost of merchandise - 661,088 661,088 -
Maintenance and operations 2,934,138 6,728,193 9,662,331 431,339 Depreciation/amortization 318,646 1,692,354 2,011,000 726,526 Total operating expenses 3,350,190 12,412,551 15,762,741 1,336,565 Operating income (loss) (2,024,340) 220,875 (1,803,465) (884,274)

NONOPERATING REVENUES (EXPENSES)
Interest income 531,705 189,169 720,874 -
Interest expense and fiscal charges - (75,809) (75,809) - Contributions to component unit - (335,101) (335,101) - Total nonoperating revenues (expenses) 531,705 (221,741) 309,964 - Income (loss) before capital contributions and
transfers (1,492,635) (866) (1,493,501) (884,274)
Capital contributions - 79,325 79,325 -
Transfers in 19,620 - 19,620 3,950,608
Transfers out (376,285) - (376,285) -
Change in net position (1,849,300) 78,459 (1,770,841) 3,066,334 Net position - beginning 13,421,022 66,084,346 79,505,368 8,630,893 Net position - ending $ 11,571,722 $ 66,162,805 $ 77,734,527 $ 11,697,227 Business-Type Activities
Governmental
Activities
Parkview
Office
Complex
Desert Willow
Golf Course
Total
Enterprise
Funds
Internal
Service Funds

CITY OF PALM DESERT, 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 52 162
Statement of Cash Flows - Proprietary Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 1,264,401 $ 12,811,175 $ 14,075,576 $ 452,291 Payments to suppliers and service providers (3,114,199) (10,998,335) (14,112,534) (192,805) Payments to employees for salaries and benefits - (771,259) (771,259) (216,601) Net cash provided by (used for) operating
activities (1,849,798) 1,041,581 (808,217) 42,885

CASH FLOWS FROM NONCAPITAL FINANCING

ACTIVITIES
Transfers from other funds 19,620 - 19,620 3,950,608
Transfers to other funds (376,285) - (376,285) -
Payments to other funds on interfund borrowings - (500,000) (500,000) - Net cash provided by (used for) noncapital
financing activities (356,665) (500,000) (856,665) 3,950,608

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Capital contributions - 79,325 79,325 -
Acquisition and construction of capital assets - (275,254) (275,254) (851,883) Principal paid on capital debt - (88,395) (88,395) -
Interest paid on capital debt - (75,809) (75,809) -
Net cash provided by (used for) capital and
related financing activities - (360,133) (360,133) (851,883)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments 531,705 189,169 720,874 -
Net cash provided by (used for) investing
activities 531,705 189,169 720,874 -
Net increase (decrease) in cash and cash
equivalents (1,674,758) 370,617 (1,304,141) 3,141,610
Cash and cash equivalents-beginning 8,498,003 6,106,472 14,604,475 8,445,556 Cash and cash equivalents-ending $ 6,823,245 $ 6,477,089 $ 13,300,334 $ 11,587,166 Business-Type Activities
Governmental
Activities
Parkview
Office
Complex
Desert Willow
Golf Course Totals
Internal
Service Funds

CITY OF PALM DESERT, CALIFORNIA
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 53 163

RECONCILIATION OF OPERATING INCOME
(LOSS) TO NET CASH PROVIDED BY (USED

FOR) OPERATING ACTIVITIES
Operating income (loss) $ (2,024,340) $ 220,875 $ (1,803,465) $ (884,274) Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense 318,646 1,692,354 2,011,000 726,526 (Increase) decrease in accounts receivable (39,797) 114,743 74,946 - (Increase) decrease in leases receivable 4,631 - 4,631 - (Increase) decrease in inventories - (51,218) (51,218) - (Increase) decrease in prepaid items (160) (334,263) (334,423) - Increase (decrease) in accounts payable (82,495) 107,343 24,848 238,534 Increase (decrease) in accrued liabilities - 29,170 29,170 - Increase (decrease) in deposits payable (26,283) 63,006 36,723 - Increase (decrease) in compensated absences - (800,429) (800,429) - Increase (decrease) in net pension liability - - - (37,901) Total adjustments 174,542 820,706 995,248 927,159
Net cash provided by (used for) operating
activities $ (1,849,798) $ 1,041,581 $ (808,217) $ 42,885 Business-Type Activities
Governmental
Activities
Parkview
Office
Complex
Desert Willow
Golf Course Totals
Internal
Service Funds

CITY OF PALM DESERT, CALIFORNIA
Statement of Cash Flows (Continued)
Proprietary Funds
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 54 164
Fiduciary Fund Financial Statements Statement of Fiduciary Net Position Private
Purpose Trust
Funds
Custodial
Funds
ASSETS
Pooled cash and investments $ 824,518 $ 8,570,033
Receivables:

Assessments - 42,707,169
Accrued interest 5,567 649
Due from other governments - 24,177
Prepaid costs 1,035,520 -
Restricted assets:

Cash and investments with fiscal agents 29,592,762 3,878,696 Capital assets, not being depreciated 15,939,958 -
Total assets 47,398,325 55,180,724

LIABILITIES
Accounts payable 608,792 1,525
Accrued interest 1,440,863 -
Deposits payable 34,037 42,707,169
Due to external parties/other agencies - 9,239,582
Long-term liabilities:

Long-term debt due in one year 14,270,000 -
Long-term debt due in more than one year 114,068,740 -
Total liabilities 130,422,432 51,948,276

DEFERRED INFLOWS OF RESOURCES
Leases 124,608 -
Total deferred inflows of resources 124,608 -

NET POSITION
Restricted for other purposes - 3,232,448
Unrestricted (83,148,715) -
Total net position $ (83,148,715) $ 3,232,448

CITY OF PALM DESERT, CALIFORNIA
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2025
See accompanying Notes to the Basic Financial Statements 55 165
Statement of Changes in Fiduciary Net Position
Private
Purpose Trust
Funds
Custodial
Funds

ADDITIONS
Contributions $ - $ 979,824
Investment income 55,995 362,833
Taxes 20,297,365 -
Intergovernmental - 4,548,820
Total additions 20,353,360 5,891,477

DEDUCTIONS
Administrative expenses - 194,425
Contractual services 760,816 1,013,039
Interest expense 5,031,830 1,725,408
Payments to bondholders - 2,820,000
Total deductions 5,792,646 5,752,872
Net increase (decrease) in fiduciary net position 14,560,714 138,605 Net position-beginning (97,709,429) 3,093,843
Net position-ending $ (83,148,715) $ 3,232,448

CITY OF PALM DESERT, 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 56 166
Notes to The Basic Financial Statements
A. Description of The Reporting Entity
The City of Palm Desert was originally incorporated on November 26, 1973, as a General Law City. In December 1997, Measure LL was enacted following a vote by Palm Desert residents, which adopted a City Charter. The City operates under a Council-Manager form of government and provides the following services: public safety (police and fire), highways and streets, public improvements, community development (planning, building and zoning) and general administrative services.

The City has defined its reporting entity in accordance with accounting principles generally accepted in the United States of America which provides guidance for determining which governmental activities, organizations and functions should be included in the reporting entity. The Basic Financial Statements present information on the activities of the reporting entity, which include the City of Palm Desert (the primary government) and its component units, entities for which the government is considered financially accountable.

Accounting principles generally accepted in the United States of America require that the component units be separated into blended or discretely presented units for reporting purposes. The following criteria were used in determination of blended component units: appointment of the governing board and fiscal dependence. Although legally separate entities, blended component units are, in substance, part of the City’s operations. Therefore, they are reported as part of the primary government. Discretely presented component units are reported in a separate column in the basic financial statements to emphasize that they are legally separate from the City.

Blended Component Units
Following are descriptions of legally separate component units for which the City is financially accountable that are blended with the Primary Government. The governing bodies of these component units are substantially the same with operational responsibility as the City and provides a financial benefit.

The Palm Desert Housing Authority (Housing Authority) was established by the City Council in January 1998, and is responsible for the administration of providing affordable housing in the City. The Housing Authority transactions are reported in the governmental funds balance sheet as a major fund.

The Palm Desert Financing Authority (Financing Authority) was formed on January 26, 1989. The purpose of the Financing Authority is to issue debt and loan the proceeds to the City and Agency. The Financing Authority’s capital related transactions are reported in the governmental fund financial statements in the capital projects funds, and the collection of assessments and payments of debt service is recorded in the fiduciary funds.

The City Council of Palm Desert is the governing body for the Housing Authority and Financing Authority.

Separate financial statements are not issued for the Housing Authority and Financing Authority.

Discretely Presented Component Unit
The Palm Desert Recreational Facilities Corporation (Corporation) was incorporated on February 25, 1997. The purpose of the Corporation is to lease, operate and manage a restaurant and bar in the Desert Willow Golf Course in Palm Desert, California. The Board of Directors of the Corporation appoints an executive director to administer operations.

The Corporation is in a separate column to emphasize that it is legally separate from the City and is financially accountable to the City. The two-member board governing the Corporation is appointed by the City Council, the City has authority to approve the Corporation’s budget, and the City must approve any debt issued.

Complete financial statements of the Corporation can be obtained from the City’s administrative offices.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
57 167
B. Basis of Presentation
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. For the most part, the effect of interfund activity has been removed from these statements. Interfund services provided and used are not eliminated in the process of consolidation. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges 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 and indirect expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Expenses reported for functional activities include allocated indirect expenses.

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. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements.

Fund Financial Statements
The 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. Each fund is accounted for by providing a separate set of selfbalancing accounts that constitute its assets, liabilities, deferred inflows of resources, fund equity, revenues and expenditures/expenses. Funds are organized into three major categories: governmental, proprietary and fiduciary.

An emphasis is placed on major funds within the governmental and proprietary categories.

A fund is considered major if it is the primary operation fund of the City or meets the following criteria:
a. Total assets plus deferred outflows of resources, liabilities plus deferred inflows of resources, revenues or expenditures/expenses of that individual governmental or enterprise fund are at least 10% of the corresponding total for all funds of that category or type; and; b. Total assets plus deferred outflows of resources, liabilities plus deferred inflows of resources, revenues or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5% of the corresponding total for all governmental and enterprise funds combined; and; c. The government has determined that a fund is important to the financial statement user.

The funds of the financial reporting entity are described below:

Governmental Fund Types
General Fund - The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specific revenue resources (other than major capital projects) that are legally restricted to expenditures for specified purposes.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 58 168
Debt Service Funds - Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term obligation principal, interest and related costs.

Capital Projects Funds - Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities.

Proprietary Fund Types
Enterprise Funds - The Enterprise Funds account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the City Council is that the costs (expenses including depreciation) of providing goods and services to the general public on a continuing basis be financed or recovered primarily through user charges.

The Primary Government’s Enterprise funds consist of the Parkview Office Complex and the Desert Willow Golf Course. Desert Willow Golf Course is operated by a management company. The discretely presented Component Unit’s fund consists of the Palm Desert Recreational Facilities Corporation, also operated by a management company.

Internal Service Funds - The Internal Service Funds account for financial transactions related to replacement of City-owned vehicles and equipment and to fund compensated absences. These services are provided to other departments or agencies of the City on a cost reimbursement basis.

Fiduciary Fund Types
Private-Purpose Trust Fund
The Successor Agency to the Palm Desert Redevelopment Agency Private Purpose Trust Fund is used to account for the activities of the Successor Agency to the Palm Desert Redevelopment Agency.

Custodial Funds
The Custodial, Special Assessment and Treasurers 1911 Bond Act Funds are used to account for assets held by the City in a custodial capacity as a trustee. These assets include deposits placed with the City by individuals, as well as deposits from assessment district’s property owners. These deposits are reduced by payments to individuals.

The City’s Retiree Service Stipend Fund is used to account for assets held to pay for the retiree service stipend.

The Treasures 1991 Bond Act Fund is used to account for assets held for the Bond Act.

The major funds are as follows:

Governmental Funds
The General Fund is the general operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.

The Prop A Fire Tax Special Revenue Fund is used to account for all revenues derived from tax collected within the City for upgrading fire protection and prevention. Its use is restricted to obtaining, furnishing, operating and maintaining fire protection and prevention services (currently under contract with Riverside County Fire Department) equipment or apparatus. This fund is reported as a major fund because the tax collected is a voter approved measure.

The Housing Asset Special Revenue Fund is used to account for any funds generated from housing assets of the former Redevelopment Agency to be used for projects that benefit low and moderate income families.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 59 169
The Housing Authority Special Revenue Fund is used to account for revenues and expenditures related to rental units owned by the Housing Authority, established in January 1998. This fund is determined to be important to the users of the financial statements and determined to be a major fund.

The Restricted Capital Project Fund is used to account for the cost of city owned properties that will either be sold or for the construction of public facilities, and the proceeds of bond funds for capital related properties.

Proprietary Fund
The Parkview Office Complex Fund is used to account for rent received from the City owned office complex.

The Desert Willow Golf Course Fund is used to account for the fees collected and expenses incurred in connection with operating the municipal golf course in the City of Palm Desert.

C. Measurement Focus and Basis of Accounting
Measurement focus is a term used to describe which transactions are recorded within the various financial statements. Basis of accounting refers to when transactions are recorded regardless of the measurement focus applied.

On the government-wide Statement of Net Position and the Statement of Activities, both governmental and business-like activities are presented using the economic resources measurement focus. The accounting objectives of the economic measurement focus are the determination of operating income, changes in net position (or cost recovery), financial position and cash flows. All assets, deferred outflows of resources, liabilities and deferred inflows of resources (whether current or noncurrent) associated with their activities are reported.

In the fund financial statements, the “current financial resources” measurement focus or the “economic resources” measurement focus is used as appropriate:

1. All governmental funds utilize a “current financial resources” measurement focus. Only current financial assets, deferred outflows of resources, current liabilities and deferred inflows of resources are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fund balance as their measure of available spendable financial resources at the end of the period.

2. The proprietary fund and private purpose trust fund and custodial funds utilize an “economic resources” measurement focus. Proprietary fund and private purpose trust fund equity and custodial funds are classified as net position.

Basis of Accounting
In the government-wide Statement of Net Position and Statement of Activities, both governmental and businesslike activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred, or economic asset used.

Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting.

Under this modified accrual basis of accounting, revenues are recognized when “measurable and available.” Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or soon enough thereafter to pay current liabilities.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 60 170
Revenues that are susceptible to accrual include property taxes and special assessments that are levied for and due for the fiscal year and collected within 60 days after year-end. Licenses, permits, fines, forfeits, charges for services and miscellaneous revenues are recorded as governmental fund type revenues when received in cash because they are not generally measurable until actually received. Revenue from taxpayer assessed taxes, such as sales taxes, are recognized in the accounting period in which they became both measurable and available to pay liabilities of the current period. Grants and similar items are recognized as soon as all eligibility requirements imposed by the provider have been met. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

Interfund activity has been eliminated from the general government function for the government-wide financial statements except for charges between the government’s Desert Willow Golf Course and Parkview Office Complex funds and various other functions of the government. Elimination of these charges would distort the direct costs and program revenues for the various functions considered.

The accrual basis of accounting is followed by the proprietary fund and private purpose trust fund. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred, or economic assets are used.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing goods and services in connection with a proprietary fund’s principal ongoing operations. The principal revenue of the Desert Willow Golf Course and Parkview Office Complex Enterprise Funds are charges to customers for use of the golf course and rental fees. 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 non-operating revenues and expenses.

D. Appropriations Limit
Under Article XIII-B of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller or returned to the taxpayers through revised tax rates, revised fee schedules or other refund arrangements. For the fiscal year ended June 30, 2025, proceeds of taxes did not exceed appropriations.

E. Cash and Investments
For purposes of the statement of cash flows, the City has defined cash and investments to include cash on hand, demand deposits, investments held in various instruments, and investments held in the California Local Agency Investment Fund (LAIF), California Asset Management Program (CAMP) and Riverside County Treasurer’s Pooled Investment Fund.

F. Investments
Investments are reported in the accompanying financial statements at fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. 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, maturity, or sale of investments.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 61 171
G. Property Held for Resale
The land held for resale is recorded in the Housing Asset Fund as property held for resale at the lower of cost or market. At June 30, 2025, the cost of the property held for resale for various housing properties in Palm Desert totaled $61,516.

H. Capital Assets and Depreciation
Capital assets, which include property, equipment, and infrastructure assets (e.g., roads, traffic signals, drainage systems and similar items), are reported in the applicable governmental or business-type activities column in the government-wide financial statements. Capital assets are defined by the City as assets with an initial cost above the amounts described in the table below and an estimated life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The City has reported general infrastructure assets acquired in prior and current years.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

Capital assets of the primary government, as well as the component units, are depreciated using the straight-line method over the following estimated useful lives:

Asset Type
Capitalization
Threshold Useful Life
Subject to
Depreciation?
Land $ - Infinite No
Buildings $ 100,000 20-50 Years Yes
Infrastructure $ 100,000 10-50 Years Yes
Improvements Other than Buildings $ 100,000 20-50 Years Yes Equipment, Furniture & Vehicles $ 10,000 3-15 Years Yes Intangible Assets - Permanent Easements $ 10,000 Infinite No Intangible Assets - Temporary Easements $ 10,000 5 Years Yes City-Owned or Developed Software $ 100,000 5 Years Yes
Works of Art/Historical Treasures $ 10,000 Infinite No
Construction in Progress $ - N/A No
Lease and SBITA Assets $ 10,000 5 Years No
I. Inventories, Prepaid Costs and Deposits
Inventory in the amount of $352,900 and $55,502, for the Desert Willow Golf Course Enterprise Fund (Primary Government) and Palm Desert Recreational Facilities Corporation (Component Unit), respectively, are reported at lower of cost or market. These inventories are held for resale.

Inventory in the amount of $14,825 in the Governmental Funds are also reported at lower of cost or market.

Inventory and prepaid costs are recorded as an expenditure when consumed rather than purchased.

Certain payments to vendors that reflect costs applicable to future accounting periods are recorded as prepaid costs in the government-wide and fund financial statements.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 62 172
J. Property Tax Calendar
Property taxes are assessed and collected each fiscal year according to the following property tax calendar:

Lien date: January 1
Levy date: July 1 to June 30
Due date: November 1 - 1st Installment
March 1 - 2nd Installment
Delinquent date: December 10 - 1st Installment
April 10 - 2nd Installment
Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool and are then allocated to the cities based on complex formulas prescribed by state statutes. The City accrues only those taxes, which are received within 60 days after the year-end. The City is a participant in the Teeter Plan under the California Revenue and Taxation Code. The County of Riverside has responsibility for the collection of delinquent taxes and the City receives 100% of the levy.

K. Leases
Lessee
The City is a lessee for a noncancellable lease of buildings and equipment. The City recognizes a lease liability and an intangible right-to-use lease asset (lease asset) in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $10,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.
• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the statement of net position.

Lessor
The City is a lessor for several noncancellable lease of a building. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 63 173
At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date.

Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The City uses its estimated incremental borrowing rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

L. Subscription-Based Information Technology Arrangements The City is a subscriber for several noncancellable subscription of information technology services. The City recognizes a subscription liability and an intangible right-to-use subscription asset (subscription asset) in the government-wide financial statements. The City recognizes subscription liabilities with an initial, individual value of $5,000 or more.

At the commencement of a subscription, the City initially measures the subscription liability at the present value of payments expected to be made during the subscription term. Subsequently, the subscription liability is reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the subscription commencement date, plus certain initial direct costs. Subsequently, the subscription asset is amortized on a straight-line basis over its useful life. Key estimates and judgments related to subscriptions include how the City determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) lease term, and (3) subscription payments.
• The City uses the interest rate charged by the vendor as the discount rate. When the interest rate charged by the vendor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for subscriptions.
• The subscription term includes the noncancellable period of the subscription. Subscription payments included in the measurement of the subscription liability are composed of fixed payments that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its subscriptions and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.

Subscription assets are reported with other capital assets and subscription liabilities are reported with long-term debt on the statement of net position.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 64 174
M. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position and the governmental funds 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 future periods and so will not be recognized as an outflow of resources (expense/expenditure) until that time. The City has the following items that qualify for reporting in this category:
• Deferred outflows related to pensions and OPEB. This amount is equal to employer contributions made after the measurement date of the net pension liability and net OPEB liability/(asset). • Deferred outflows related to pensions and OPEB resulting from the difference in projected and actual earnings on investments of the pension plan and OPEB fiduciary net position. These amounts are amortized over five years.
• Deferred outflows of resources related to pensions and OPEB arising from a change in assumptions and differences between expected and actual experience. These amounts are amortized over a closed period equal to the average of the expected remaining service lives of all employees that are provided with pensions and OPEB through the plan.

In addition to liabilities, the statement of net position and the governmental funds 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 future periods and will not be recognized as an inflow of resources (revenue) until that time. The City has the following items that qualify for reporting in this category:
• Deferred amount on refunding. A deferred amount on refunding results from the difference in the carrying value of the refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt.
• Deferred inflows from unavailable revenue, which arises under a modified accrual basis of accounting is reported only in the governmental fund balance sheet. The governmental funds report unavailable revenues from the following sources: rent, investment income, grants, notes receivables collections and reimbursements. These amounts are unavailable and recognized as an inflow of resources in the period that the amounts become available.
• Deferred inflows related to pensions and OPEB for differences between expected and actual experience.

These amounts are amortized over a closed period equal to the average of the expected remaining service lives of all employees that are provided with pensions and OPEB through the plan. • Deferred inflows from OPEB resulting from changes in assumptions. These amounts are amortized over a closed period equal to the average expected remaining service lives of all employees that are provided with OPEB through the plan.
• Deferred inflows from lease related items for the amount of the lease receivable plus any lease payments related to future periods, less any lease incentives paid to, or on behalf of, the lessee at or before the commencement of the lease term.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 65 175
N. Compensated Absences
The City recognizes a liability for compensated absences for leave time that (1) has been earned for services previously rendered by employees, (2) accumulates and is allowed to be carried over to subsequent years, and (3) is more likely than not to be used as time off or settled (for example paid in cash to the employee or payment to an employee flex spending account) during or upon separation from employment. Based on the criteria listed, two types of leave qualify for liability recognition for compensated absences – vacation and sick leave. The liability for compensated absences is reported as incurred in the government-wide and proprietary fund financial statements. A liability for compensated absences is recorded in the governmental funds only if the liability has matured because of employee resignations or retirements. The liability for compensated absences includes salary-related benefits, where applicable.

Vacation
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment at the employee’s current pay rate upon separation from employment.

Sick Leave
The City’s policy permits employees to accumulate earned but unused sick leave. All sick leave lapses when employees leave the employ of the City and, upon separation from service, no monetary obligation exists.

However, a liability for estimated value of sick leave that will be used by employees as time off is included in the liability for compensated absences."
O. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the District’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

GASB Statement No. 68 requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period July 1, 2023 to June 30, 2024
P. Other Post-Employment Benefits (OPEB)
For purposes of measuring the total OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and the OPEB expense have been determined by an independent actuary. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2023
Measurement Date June 30, 2024
Measurement Period June 30, 2023 to June 30, 2024

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 66 176
Q. Fund Balance
The fund balances reported on the fund statements now consist of the following categories • Nonspendable - This classification 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 - This classification includes amounts that can be spent only for specific purposes stipulated by constitution, external resource providers or through enabling legislation. • Committed - This classification includes amounts that can be used only for the specific purposes determined by a formal action of the City Council. The City considers the adoption of a resolution to institute a formal action of City Council for the purpose of establishing, modifying or rescinding committed fund balances. • Assigned - This classification includes amounts to be used by the government for specific purposes but do not meet the criteria to be classified as restricted or committed. This includes amounts that are assigned through adoption of a resolution by City Council. The Council may delegate the ability of an employee or committee to assign uses of specific funds, for specific purposes. Such delegation of authority occurred on September 27th, 2018 and will be in effect for future fiscal years. • Unassigned - This classification includes the residual balance for the government’s general fund and includes all spendable amounts not contained in other classifications. In other funds, the unassigned classification is used only to report a deficit balance resulting from overspending for specific purposes for which amounts had been restricted, committed or assigned.

When an expenditure is incurred for purposes for which both restricted and unrestricted fund balances are available, the City’s policy is to apply restricted fund balance first. When an expenditure is incurred for purposes for which committed, assigned or unassigned fund balances are available, the City’s policy is to apply committed fund balance first, then assigned fund balance, and finally unassigned fund balance.

R. Net Position
For government-wide reporting as well as in proprietary funds, the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources is called net position. Net position is comprised of three components: net investment in capital assets, restricted, and unrestricted. • Net investment in capital assets consists of capital assets, net of accumulated depreciation/amortization and reduced by outstanding balances of bonds, notes, and other debt that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are included in this component of net position.
• Restricted net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Assets are reported as restricted when constraints are placed on asset use either by external parties or by law through constitutional provision or enabling legislation. • Unrestricted net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that does not meet the definition of the two preceding categories.

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.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 67 177
S. Restricted Assets
Certain proceeds of debt issues, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because they are maintained in separate trustee bank accounts and their use is limited to applicable bond covenants. In addition, funds have been restricted for future capital improvements by City resolution.

T. New and Upcoming GASB Pronouncements Effective During Fiscal Year New Pronouncements
The requirements of the following accounting standards are effective for the purpose of implementation, if applicable to the City, for the year ended June 30, 2025. The financial statements included herein apply the requirements and provisions of these statements, including necessary retroactive adjustments to financial statement classifications and presentations.

The City is currently analyzing its accounting practices to determine the potential impact on the financial statements for the following GASB statements:

GASB Statement No. 101, Compensated Absences
The requirements of this Statement will improve financial reporting by implementing a unified recognition and measurement model that will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. Establishing the unified model will result in consistent application to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave. This Statement will also result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences. See Note 18 for details on restatements related to this pronouncement.

GASB Statement No. 102, Certain Risk Disclosures
The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.

Management has assessed the impact of this Statement on the City's financial statements and determined that it did not have a material impact.

Upcoming Pronouncements
GASB Statement No. 103, Financial Reporting Model Improvements The requirements of this Statement will 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 Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 68 178
This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows.

This Statement also requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses. Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses.

Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses. In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses.

This Statement requires governments to present each major component unit separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements.

This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.

The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

GASB Statement No. 104, Disclosure of Certain Capital Assets The requirements of this statement will provide users of government financial statements with essential information about certain types of capital assets. This Statement requires 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 assets 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.

This Statement also requires additional disclosures for capital assets held for sale. A capital asset is a capital asset held for sale if (a) the government has decided to pursue the sale of the capital asset and (b) it is probable that the sale will be finalized within one year of the financial statement date. This Statement requires that capital assets held for sale be evaluated each reporting period. Governments should disclose (1) the ending balance of capital assets held for sale, with separate disclosure for historical cost and accumulated depreciation by major class of asset, and (2) the carrying amount of debt for which the capital assets held for sale are pledged as collateral for each major class of asset.

The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
504
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 69 179
As of June 30, 2025 cash and investments were reported in the accompanying financial statements as follows:

Governmental activities $ 351,996,712
Business-type activities 13,300,334
Component unit 883,712
Fiduciary Funds 42,866,009
Total cash and investments $ 409,046,767
Cash and investments at June 30, 2025 consisted of the following:

Primary Government
Demand accounts $ 3,397,457
Petty cash 22,963
Investments 361,876,626
Total cash and investments - Primary Government $ 365,297,046 Component Unit
Demand accounts $ 883,712
Fiduciary Funds
Demand accounts $ 9,292,006
Demand accounts pooled with primary government 1,919,494 Investments 31,654,509
Total cash and investments - Fiduciary Funds $ 42,866,009 The City of Palm Desert maintains a cash and investment pool that is available for use for all funds. Each fund type’s position in the pool is reported on the combined balance sheet as cash and investments. The City has adopted an investment policy, which authorizes it to invest in various investments.

A. Deposits
At June 30, 2025, the carrying amount of the deposits was $13,573,175, and the bank balance was $6,357,188.

The $7,215,987 difference represents outstanding checks, deposits in transit and other reconciling items.

The California Government Code requires California banks and savings and loan associations to secure an Entity’s deposits by pledging government securities with a value of 110% of an Entity’s deposits. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of total deposits. The City Treasurer may waive the collateral requirement for deposits that are fully insured up to $250,000 by the FDIC. The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking.

The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors.

Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an Agent of Depository has the effect of perfecting the security interest in the name of the local governmental agency. Accordingly, all collateral held by California Agents of Depository are considered to be held for, and in the name of, the local governmental agency.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS
70 180
B. Investments
Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City 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.

Authorized by Maximum Maximum
Investment Types Investment Maximum Percentage Investment Authorized by State Law Policy Maturity * of Portfolio * in One Issuer * United States Treasury Bills, Notes, Bonds United States Government-Sponsored Yes 5 years 100% none Agency Securities Yes 5 years 100% 30%
California State and Local Agency Debt Yes 180 days none Commercial Paper Yes 270 days 25% 10%
Negotiable Certificates of Deposit Yes 5 years 5% none
Time Certificates of Deposit Yes 5 years 5% none
Repurchase Agreements Yes 1 year 10% none
Medium-Term Corporate Notes Yes 5 years 25% 10%
Money Market Mutual Funds Yes 5 years 20% none
Local Agency Investment Fund (LAIF) Yes N/A $75M/Acct none Structured Notes (STRIPS) Yes 5 years 20% none
Local Government Investment Pools Yes N/A 1 none
* Based on state law requirements or City investment policy requirements, whichever is more restrictive.

The City Treasurer is authorized under state and municipal law to invest in various types of securities that meet specified credit quality standards, based upon credit risk ratings assigned by Standard and Poors (S&P), Fitch, or by Moody’s Investor Services (Moody’s). Permissible City investments include medium-term notes that are rated “A” or higher at time of purchase; commercial paper that is rated “A-1” or the equivalent; money market mutual funds that are rated “AAA”; and United States Government and Federal Agency securities (the quality of United States Treasury securities is not analyzed since they are not deemed to have 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. Presented below is the minimum rating required, when applicable, by the California Government Code, the City’s investment policy, or debt agreements, and the rating by Standard and Poor’s, Fitch and Moody’s as of year-end for each investment type.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
71 181
Primary Government
Minimum Exempt or
Investment Type Total Legal Rating Aaa AAA Other Not Rated California Local Agency Investment Fund $ 2,048,197 N/A $ - $ - $ - $ 2,048,197 California Asset Management Program 228,863,550 N/A - - 228,863,550 - Riverside County Treasurer's Pooled
Investment Fund 2,925,911 N/A 2,925,911 - - -
U.S. Agency Securities 46,459,921 N/A 46,459,921 - - -
Medium-term notes 21,122,330 N/A 557,090 - 20,565,240 - Held by Fiscal Agent:

Money Market Deposit Account 60,456,717 N/A - - - 60,456,717 Total $ 361,876,626 $ 49,942,922 $ - $ 249,428,790 $ 62,504,914 The ratings for the “Other” category above are as follows:

Investment Type Aa A A1 A2 A3 Total
Medium-Term Corporate Notes $ 6,767,934 $ 1,219,985 $ 5,420,342 $ 5,449,322 $ 2,264,747 $ 21,122,330 Fiduciary Funds
Minimum Exempt or
Investment Type Total Legal Rating Aaa AAA Not Rated
California Local Agency Investment Fund $ 822 N/A $ - $ - $ 822 California Asset Management Program 6,619 N/A - 6,619 - Riverside County Treasurer's Pooled Investment Fund 373 N/A 373 - - Investment in City Bonds 73,000 N/A - - 73,000
Held by Fiscal Agent:

Money Market Deposit Account 31,573,695 N/A - - 31,573,695 Total $ 31,654,509 $ 373 $ 6,619 $ 31,647,517
Custodial Credit Risk
The 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 deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for the investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the value of investment or collateral securities that are in the possession of an outside party.

As of June 30, 2025, none of the City’s deposits or investments were exposed to custodial credit risk.

Concentration of Credit Risk
The City’s investment policy imposes restrictions on the percentage the City can invest in certain types of investments, which the City is in compliance. As of June 30, 2025, in accordance with GASB Statement No. 40, if the City has invested more than 10% of its total investments in any one issuer then they are exposed to concentration of credit risk. The City is not invested in any one issuer that is more than 10% of its total investments.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
72 182
Interest Rate Risk
The City’s investment policy limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. The City’s investment policy states that the City shall not invest in securities with maturities exceeding five years. The City has elected to use the segmented time distribution method of disclosure for its interest rate risk.

As of June 30, 2025, the City had the following investments and maturities:

Primary Government
Less than 6 Months to 13 to 36 37 to 60
Investment Type Total 6 Months 12 Months Months Months
California Local Agency Investment Fund $ 2,048,197 $ 2,048,197 $ - $ - $ - California Asset Management Program 228,863,550 228,863,550 - - - Riverside County Treasurer's Pooled Investment Fund 2,925,911 2,925,911 - - - U.S. Treasury Obligations - - - - -
U.S. Agency Securities 46,459,921 325,660 5,562,457 17,702,948 22,868,856 Commercial paper - - - - -
Certificates of deposit (negotiable) - - - - -
Medium-term notes 21,122,330 1,374,985 - 10,480,084 9,267,261 Held by Fiscal Agent:

Money Market Deposit Account 60,456,717 60,456,717 - - - Total $ 361,876,626 $ 295,995,020 $ 5,562,457 $ 28,183,032 $ 32,136,117 Fiduciary Funds
Less Than 6 Months to 12 Months to
Investment Type Total 6 Months 12 Months 36 Months
California Local Agency Investment Fund $ 822 $ 822 $ - $ - California Asset Management Program 6,619 6,619 - -
Riverside County Treasurer's Pooled Investment Fund 373 373 - - Investment in City Bonds 73,000 37,000 - 36,000
Held by Fiscal Agent:

Money Market Deposit Account 31,573,695 31,573,695 - -
Total $ 31,654,509 $ 31,618,509 $ - $ 36,000
Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 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 relation 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.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
73 183
Investment in California Asset Management Program
The California Asset Management Program (CAMP) is a public joint powers authority which provides California Public Agencies with investment management services for surplus funds and comprehensive investment management, accounting and arbitrage rebate calculation services for proceeds of tax-exempt financings. The CAMP currently offers the Cash Reserve Portfolio, a short-term investment portfolio, as a means for Public Agencies to invest these funds. Public Agencies that invest in the Pool (Participants) purchase shares of beneficial interest.

Participants may also establish individual, professionally managed investment accounts (Individual Portfolios) by separate agreement with the Investment Advisor.

Investments in the Pools and Individual Portfolios are made only in investments in which Public Agencies generally are permitted by California statute. The CAMP may reject any investment and may limit the size of a Participant’s account. The Pool seeks to maintain, but does not guarantee, a constant net asset value of $1 per share. A Participant may withdraw funds from its Pool accounts at any time by check or wire transfers. Requests for same-day wire transfers must be made by 11:00 a.m. that day. Fair value of the Pool is determined by the fair value per share of the Pool’s underlying portfolio.

Investment in Riverside County Treasurer’s Pooled Investment Fund The City is a voluntary participant in the Riverside County Treasurer’s Pooled Investment Fund (Pooled Fund).

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 that the Riverside County Treasurer’s Office has provided for the entire Pooled Fund (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based upon the accounting records that the Riverside County Treasurer’s Office maintains, which are recorded on an amortized cost basis.

Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the relative inputs used to measure the fair value of the investments. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The three levels of the fair value hierarchy are described as follows:

Level 1: Inputs to the valuation methodology are unadjusted quoted prices for identical assets in active markets that the City has the ability to access.

Level 2: Inputs to the valuation methodology include:
• Quoted prices for similar assets in active markets;
• Quoted prices for identical or similar assets in inactive markets; • Inputs other than quoted prices that are observable for the asset; • Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset (including assumptions about risk). Unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
74 184
The asset’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs.

The determination of what constitutes observable requires judgment by the City’s management. City management considers observable data to be that market data which is readily available, regularly distributed or updated, reliable, and verifiable, not proprietary, and provided by multiple independent sources that are actively involved in the relevant market.

The categorization of an investment within the hierarchy is based upon the relative observability of the inputs to its fair value measurement and does not necessarily correspond to City management’s perceived risk of that investment.

The methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. The use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

When available, quoted prices are used to determine fair value. When quoted prices in active markets are available, investments are classified within Level 1 of the fair value hierarchy. When quoted prices in active markets are not available, fair values are based on evaluated prices received by City’s asset manager from third party service provider.

The following is a description of the recurring valuation methods and assumptions used by the City to estimate the fair value of its investments.

For a large portion of the City’s portfolio, the City’s custodian applies their leveling methodology across all securities in a specific sector (i.e. U.S. Government Sponsored Agency Securities). Inputs to their pricing models are based on observable market inputs in active markets.

The Successor Agency Former RDA’s investment in City bonds is not tradable and is categorized in Level 3.

When valuing Level 3 securities, the inputs or methodology are not necessarily an indication of the risks associated with investing in those securities. Changes in valuation techniques may result in transfers into or out of an assigned level within the disclosure hierarchy.

Primary Government
Input Category
Investment Type Total Level 1 Level 2 Level 3 Uncategorized California Local Agency Investment Fund $ 2,048,197 $ - $ - $ - $ 2,048,197 California Asset Management Program 228,863,550 - - - 228,863,550 Riverside County Treasurer's Pooled Investment Fund 2,925,911 - - - 2,925,911 U.S. Treasury Obligations - - - - -
U.S. Agency Securities 46,459,921 - 46,459,921 - -
Commercial paper - - - - -
Certificates of deposit (negotiable) - - - - -
Medium-term notes 21,122,330 - 21,122,330 - -
Held by Fiscal Agent:

Money Market Deposit Account 60,456,717 - - - 60,456,717 Total $ 361,876,626 $ - $ 67,582,251 $ - $ 294,294,375

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
75 185
Fiduciary Funds
Input Category
Investment Type Total Level 1 Level 2 Level 3 Uncategorized California Local Agency Investment Fund $ 822 $ - $ - $ - $ 822 California Asset Management Program 6,619 - - - 6,619
Riverside County Treasurer's Pooled Investment Fund 373 - - - 373 Investment in City Bonds 73,000 - - 73,000 -
Held by Fiscal Agent:

Money Market Deposit Account 31,573,695 - - - 31,573,695 Total $ 31,654,509 $ - $ - $ 73,000 $ 31,581,509
NOTE 3 - NOTES AND LOANS RECEIVABLE
A. Notes Receivable
On August 8, 2006, the City of Palm Desert issued $3,165,000 of Limited Obligation Bonds. The proceeds of the Bonds were used to finance the construction of the utility undergrounding and pay the cost of issuance. The debt service on the bonds is to be paid by assessments secured on the property tax rolls of those properties benefiting from the improvements. Bond maturities began September 2, 2007, and continue annually through 2036. The interest rates of the bonds range from 3.85% to 5.15%. The City of Palm Desert is the only bondholder on record for the bonds and reports a receivable in the general fund that corresponds to the outstanding principal on the bonds. As of June 30, 2025, the receivable balance was $926,000.

B. Loans Receivable
The City entered into several individual loan agreements with residents of the Highlands Utility Undergrounding Assessment District No. 04-01. The loans were issued by the City to pay off the principal of the respective properties assessment. In turn, the residents agreed to pay to the City the full cost of the loan amount plus any accrued interest at a rate of 5.35%. The full amount of the loan along with all accrued interest is due and payable at the earliest of September 2, 2036 or any change in ownership of the property. As of June 30, 2025, the total receivable from the Highlands Deferral Loan Program was $14,978.

Pursuant to Health and Safety Code 34176(b), the housing assets of the former RDA have been transferred to the Housing Asset Fund as the successor housing entity. The Housing Asset Fund has a loan receivable for the construction of a multi-family affordable housing development dated June 14, 2001 due from the PD Hovley Limited Partnership. The loan is secured by a Deed of Trust and Regulatory Agreement with Options on the housing development located in Palm Desert. On April 8, 2021 the Authority Board approved the re-syndication, refinancing and rehabilitation of the affordable housing development. The existing 2001 loan was modified to extend its maturity for fifty-five (55) years and provides for a suspension of principal payments for the estimated construction period. The Authority Loan shall bear interest at the greater of the current applicable federal rate as of the date of the Promissory Note or one percent (1%) simple interest per annum, and will be repaid from seventy-five percent (75%) of the developments residual receipts remaining after payment of fees and expenses.

As of June 30, 2025, the total receivable from PD Hovley Limited Partnership was $5,148,813.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
76 186
The Housing Asset Fund has a loan receivable for the construction of a multi-family affordable housing development dated December 20, 2022, due from Palm Desert Pacific Associates, a California Limited Partnership. The Authority Loan shall bear interest at three percent (3%) simple interest per annum, and repayment will commence as follows: 50% of Project Net Cash Flow, as defined in the Loan Agreement shall be paid to PDHA on an annual basis on June 30th after the first anniversary of issuance of a final certificate of occupancy for the project and each annual anniversary thereafter (with respect to the Project New Cash Flow for the preceding year ending on June 30th prior to each such payment date) until the Note has been satisfied in full.

As of June 30, 2025, the total receivable from Palm Desert Pacific Associates was $6,030,000 and management has no reason to believe any allowance for doubtful accounts should be established for the loan.

On August 28, 2008, the City Council approved through resolution the Energy Independence Program (EIP), which is supported by Assembly Bill AB811. The EIP program allowed the City to create the funding mechanism to assist the residents and businesses entering into a loan agreement with the City and providing the money for the borrowers to acquire and install energy efficient improvements. Assembly Bill AB811 allows the City to lien the properties through annual property tax assessments for a period not to exceed 20 years. To date, 279 residents and business owners entered into loan agreements with the City and have completed their improvements through the EIP program, as of June 30, 2025, 160 loans have been repaid. The loans are payable in two annual installments for a period of 5 years to 20 years at an interest rate of 7% annually. On June 30, 2025, the outstanding loans receivable through the EIP Program was $186,349.

On November 1, 2024 The Palm Desert Housing Authority entered into a new loan agreement with A0358 Monterey L.P., a California limited partnership, in the amount of Seven Million Two Hundred Thirty-Five Thousand Dollars ($7,235,000) from the Authority's Low and Moderate Income Housing Asset Fund to fund the construction of One-Hundred Thirty Nine (139) of the One-Hundred Seventy Four (174) affordable housing units comprising the proposed apartment project, Crossings at Palm Desert Apartments.

Pursuant to Health and Safety Code 34176(b), the housing assets of the former RDA have been transferred to the Palm Desert Housing Authority as the successor housing entity. The Housing Authority has loans for several other projects, all of which are secured by a deed of trust. An allowance for doubtful accounts equal to the loan balance has been recognized since there is a significant possibility that these loans will either become uncollectible or forgiven by the Housing Authority at a future date if all the terms of the loans have been met.

On June 13, 2024, the City Council approved through a resolution of the Palm Desert Housing Authority a Disposition, Development and Loan Agreement (DDLA) with Chelsea Investments Corporation in the amount of Three Million Dollars ($3,000,000) from the Authority's Low and Moderate Income Housing Asset Fund, and have a term of Fifty-Five (55) years from the date of the issuance of the Certificate of Occupancy. The Authority Loan shall bear interest at three percent (3%) simple interest per annum, and principal will be repaid from a proportional share of the Projects residual receipts. The Authority Loan will be due and payable at the end of the loan term and will be used to fund the construction of Thirty-Nine (39) multi-family affordable housing units comprising the proposed apartment project, Arc Village Apartments.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 3 - NOTES AND LOANS RECEIVABLE (CONTINUED)
77 187
Detailed information for these loans is as follows:

Accrued Total
Principal Unpaid Outstanding
Balance Interest as of Interest Maturity
Project Name Outstanding Outstanding June 30, 2025 Rate Date Notes Home Improvement Loans $ 324,466 $ - $ 324,466 N/A N/A (1),(2) Portola Palms Mobile Home Park 62,891 1,887 64,778 3.00% 30 years (3) Desert Rose 2,465,156 73,955 2,539,111 3.00% 30-45 years* (1),(3) Falcon Crest 3,003,562 90,107 3,093,669 3.00% 30-45 years* (1),(2) Acquisition, Rehabilitation, Resale 190,510 5,715 196,225 3.00% 30-45 years (2) Habitat for Humanity 327,000 9,810 336,810 7.25% 30 years or 2024 (2) $ 6,373,585 $ 181,474 6,555,059
Less: Allowance for Doubtful Accounts (6,555,059)
Balance at June 30, 2025 $ -
* All properties acquired from the former Redevelopment Agency after June 2009 will have a 45 year restrictive covenant and are secured by a deed of trust. (1) Portion of deferred loans are from funding sources other than Housing Authority. (2) Loan is payable upon change or transfer of title, refinancing or upon the death of the borrower. (3) Loan balance and interest will be forgiven at maturity if debtor does not breach the terms and conditions of either the unit regulatory agreement or note.

NOTE 4 - INTERFUND RECEIVABLES, PAYABLE, ADVANCES AND TRANSFERS The composition of interfund balances as of June 30, 2025, was as follows:

A. Due To/From Other Funds
Receivable Fund Payable Fund Amount
General Fund Other Governmental Funds $ 84,095
The amounts loaned from the General Fund to non-major governmental funds and capital properties were to cover cash shortfall at year end as of June 30, 2025.

B. Advances To/From Other Funds
Receivable Fund Payable Fund Amount
General Fund Other Governmental Funds $ 709,000
Other Governmental Funds Desert Willow Golf Course 1,598,773 $ 2,307,773
The General Fund advanced $709,000 to the Energy Independence Special Revenue Fund to payoff the bonds used to fund energy efficiency. The advance to the Energy Independence Special Revenue Fund is repaid as the Energy Independence Program (EIP) loans are repaid. See Note 3 for more information on these loans.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 3 - NOTES AND LOANS RECEIVABLE (CONTINUED)
78 188
The Capital Golf fund advanced $3,627,329 to the Desert Willow Golf Course for the purchases of golf carts totaling $1,598,773. The advance for the golf carts will be repaid over 48 months beginning January 1, 2024 and bears interest at a rate of 2.5%. The advance for the golf course equipment will be repaid over 60 months beginning November 1, 2022 and bears interest at a rate of 2.5%.

The future payment schedule for these advances are as follows:

Advance to Desert Willow Golf Course Fund
Fiscal Year
Principal
Payments
Interest
Payments
Total
Payments
2026 $ 820,670 $ 30,608 $ 851,278
2027 633,196 10,937 644,133
2028 144,907 756 145,663
Total $ 1,598,773 $ 42,301 $ 1,641,074
C. Due To/From Component Unit
Receivable Fund Payable Fund Amount
General Fund Palm Desert Recreational Facilities Corporation $ 420,000 Desert Willow Golf Course Palm Desert Recreational Facilities Corporation 1,793,417 $ 2,213,417
The Palm Desert Recreational Facilities Corporation (the Corporation) owes the General Fund $420,000 in deferred unpaid rent for various years through FY 2020-21 associated with the lease between the City and the Corporation. The Corporation owes the Desert Willow Golf Course Fund $1,793,417 which represents subsidies for operation, $1,437,644 of which relates to prior fiscal years and $355,773 which relates to the current year.

There is no payment schedule in place for the repayment of these amounts, therefore these transactions have been recorded as long-term in the accompanying financial statements.

D. Interfund Transfers
The composition of interfund transfers as of June 30, 2025, was as follows:

Transfers In
Transfers Out General Fund
Prop A Fire Tax
Special Revenue
Fund
Other
Governmental
Funds
Internal Service
Fund Parkview Office Totals
General Fund $ - $ 5,000,000 $ 22,038,355 $ 3,950,608 $ 19,200 $ 31,008,163 Housing Authority
Special Revenue Fund - - 380,542 - - 380,542
Other Governmental Funds 2,115,140 - - - - 2,115,140
Parkview Office 376,285 - - - - 376,285
Totals $ 2,491,425 $ 5,000,000 $ 22,418,897 $ 3,950,608 $ 19,200 $ 33,880,130 Transfers are used to:

1. Transfer revenues to provide for capital projects.

2. Transfer revenues to provide for additional resources to pay for expenditures.

3. Transfer to cover future cost of assets.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 4 - INTERFUND RECEIVABLES, PAYABLE, ADVANCES AND TRANSFERS (CONTINUED) 79 189
A summary of changes in capital assets at June 30, 2025, were as follows:

A. Primary Government - Governmental Activities
Governmental activities:

Capital assets, not being
depreciated/amortized
Land $ 82,697,020 $ - $ 82,697,020 $ - $ - $ - $ 82,697,020 Right-of-way 121,260,045 - 121,260,045 - - - 121,260,045 Construction-in-progress 11,219,044 11,528,793 22,747,837 (20,272,566) 15,135,026 - 17,610,297 Total capital assets, not being
depreciated/amortized 215,176,109 11,528,793 226,704,902 (20,272,566) 15,135,026 - 221,567,362 Capital assets, being
depreciated/amortized
Buildings 151,140,855 - 151,140,855 8,615,451 - - 159,756,306 Improvements other than
buildings 63,662,563 - 63,662,563 5,583,668 426,615 - 69,672,846 Machinery, equipment, and
vehicles 10,959,328 540,531 11,499,859 77,914 218,089 - 11,795,862 Infrastructure 254,409,656 - 254,409,656 5,995,533 - - 260,405,189 Lease assets - buildings 2,468,060 - 2,468,060 - 529,792 - 2,997,852 Lease assets - equipment 135,224 - 135,224 - - - 135,224 Subscription assets -
software as a service 813,368 - 813,368 - 140,618 (174,504) 779,482 Equipment - Internal service
fund 9,824,905 - 9,824,905 - 851,883 - 10,676,788
Total capital assets, being
depreciated/amortized 493,413,959 540,531 493,954,490 20,272,566 2,166,997 (174,504) 516,219,549 Less accumulated
depreciation/amortization
Buildings (85,208,048) - (85,208,048) - (3,621,511) - (88,829,559) Improvements other than
buildings (52,498,377) - (52,498,377) - (2,088,607) - (54,586,984) Machinery and equipment (10,723,639) - (10,723,639) - (234,153) - (10,957,792) Infrastructure (139,608,703) - (139,608,703) - (5,115,088) - (144,723,791) Lease assets - buildings (609,816) - (609,816) - (309,230) - (919,046) Lease assets - equipment (93,578) - (93,578) - (31,466) - (125,044) Subscription assets -
software as a service (283,761) - (283,761) - (262,465) 174,504 (371,722) Equipment - Internal service
fund (6,955,551) - (6,955,551) - (726,526) - (7,682,077) Total accumulated
depreciation/amortization (295,981,473) - (295,981,473) - (12,389,046) 174,504 (308,196,015) Total capital assets, being
depreciated/amortized, net 197,432,486 540,531 197,973,017 20,272,566 (10,222,049) - 208,023,534 Total governmental activities
capital assets $ 412,608,595 $ 12,069,324 $ 424,677,919 $ - $ 4,912,977 $ - $ 429,590,896 Balance Beginning Balance Balance
June 30, 2024 Adjustments As Restated Transfers Additions Deletions June 30, 2025

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 5 - CAPITAL ASSETS
80 190
Depreciation/amortization expense was charged to functions/programs as follows:

General government $ 2,288,199
Public safety 1,652,090
Highways and streets 196,042
Sanitation 6,075,632
Culture and recreation 1,450,557
Internal service funds * 726,526
Total depreciation/amortization expense $ 12,389,046
* - Depreciation and amortization of capital assets held by the City 's Internal Service Funds are charged to the various functions as part of the fees paid to the internal service funds throughout the year B. Primary Government – Business-Type Activities
Balance Balance
June 30, 2024 Additions Deletions June 30, 2025
Business-type activities:

Capital assets, not being depreciated/amortized
Land $ 53,304,965 $ 13,542 $ - $ 53,318,507
Total capital assets, not being depreciated/amortized 53,304,965 13,542 - 53,318,507 Capital assets, being depreciated/amortized
Buildings 28,643,259 14,967 - 28,658,226
Machinery, equipment, and vehicles 9,429,229 246,745 - 9,675,974 Total capital assets, being depreciated/amortized 38,072,488 261,712 - 38,334,200 Less accumulated depreciation/amortization
Buildings (16,931,633) (835,069) - (17,766,702)
Machinery, equipment, and vehicles (5,743,399) (1,175,931) - (6,919,330) Total accumulated depreciation/amortization (22,675,032) (2,011,000) - (24,686,032) Total capital assets, being depreciated/amortized, net 15,397,456 (1,749,288) - 13,648,168 Total business-type activities capital assets $ 68,702,421 $ (1,735,746) $ - $ 66,966,675 Depreciation/amortization expense was charged to functions/programs as follows:

Parkview Office Complex $ 318,646
Desert Willow Golf Course 1,692,354
Total depreciation/amortization expense $ 2,011,000

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 5 - CAPITAL ASSETS (CONTINUED)
81 191
C. Component Unit
Balance Balance
June 30, 2024 Additions Deletions June 30, 2025
Component Unit:

Capital assets, being amortized
Lease asset - building $ 2,636,688 $ - $ - $ 2,636,688
Total capital assets, being amortized 2,636,688 - - 2,636,688 Less accumulated amortization
Lease asset - building (213,786) (71,261) - (285,047)
Total accumulated amortization (213,786) (71,261) - (285,047) Total capital assets, being amortized, net 2,422,902 (71,261) - 2,351,641 Total component unit capital assets $ 2,422,902 $ (71,261) $ - $ 2,351,641 NOTE 6 - LONG-TERM LIABILITIES
The following is a summary of long-term liability transactions of the City for the year ended June 30, 2025.

A. Primary Government – Governmental Activities
Balance Balance Due Within
June 30, 2024 Additions Reductions* June 30, 2025 One Year Direct Borrowing:

Special assessment debt with
government commitment $ 980,000 $ - $ (55,000) $ 925,000 $ 58,000 Limited obligation improvement bonds 88,000 - (18,000) 70,000 13,000 Claims liabilities 3,675,340 - (2,833,669) 841,671 276,752 Compensated absences 2,672,687 - (37,901) 2,634,786 500,000 Leases payable 1,978,673 529,792 (339,696) 2,168,769 312,538 Subscriptions payable 278,662 140,618 (206,549) 212,731 147,505 Total $ 9,673,362 $ 670,410 $ (3,490,815) $ 6,852,957 $ 1,307,795 * - Reductions reported for compensated absences are reported as net additions and reductions.

Debt service payments for the special assessment debt with government commitment, tax allocation bonds and notes payable are made from debt service funds and a special revenue fund.

Special Assessment Debt with Government Commitment
Highlands Undergrounding Assessment District No. 04-01, Limited Obligation Improvement Bonds, Series 2006 On August 8, 2006, the City Palm Desert issued $3,165,000 of Limited Obligation Bonds. The proceeds of the Bonds were used to finance the construction of the utility undergrounding and pay the cost of issuance. The debt service on the bonds is to be paid by assessments secured on the property tax rolls of those properties benefiting from the improvements. In the event that assessment collections are insufficient to pay the debt service, the City has a potential obligation to provide additional funds to pay the debt service, therefore these bonds are reported as special assessment debt with government commitment. Bond maturities begin September 2, 2007, and continue annually through 2036. The interest rates of the bonds range from 3.85% to 5.15%. The City of Palm Desert is the only bondholder on record of the bonds and the City does not own the constructed assets.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 5 - CAPITAL ASSETS (CONTINUED)
82 192
The future debt service requirements on the Highlands Undergrounding Assessment District No. 04-01, Limited Obligation Improvement Bonds, Series 2006 are as follows:

Year Ending
June 30 Principal Interest Total
2026 $ 58,000 $ 46,099 $ 104,099
2027 61,000 43,065 104,065
2028 64,000 39,861 103,861
2029 67,000 36,488 103,488
2030 70,000 32,959 102,959
2031-2035 410,000 105,055 515,055
2036-2037 195,000 10,171 205,171
Totals $ 925,000 $ 313,698 $ 1,238,698
Limited Obligation Bonds
Limited Obligation Improvement Bonds Series 2009A (Taxable) On January 29, 2009, the City issued $2,015,000 Limited Obligation Improvement Bonds Series 2009A (Taxable).

The proceeds of the Bonds were used to fund the City’s Energy Independence Program. Concurrent with the issuance of the Bonds, the City entered into a bond purchase agreement with the Agency whereby the Agency agreed to purchase the Bonds equal to par value. The bonds bear interest at 3% payable semiannually on September 2 and March 2. Bond maturities commenced September 2, 2010, and continue annually through September 2, 2029.

The future debt service requirements on the Limited Obligation Improvement Bonds Series 2009A (Taxable) are as follows:

Year Ending
June 30 Principal Interest Total
2026 $ 7,000 $ 1,140 $ 8,140
2027 7,000 930 7,930
2028 8,000 720 8,720
2029 8,000 480 8,480
2030 8,000 240 8,240
Totals $ 38,000 $ 3,510 $ 41,510
Limited Obligation Improvement Bonds Series 2009B (Taxable) On September 2, 2009, the City issued $1,136,000 Limited Obligation Improvement Bonds Series 2009B (Taxable). The proceeds of the Bonds were used to fund the City’s Energy Independence Program. Concurrent with the issuance of the Bonds, the City entered into a bond purchase agreement with the Agency whereby the Agency agreed to purchase the Bonds equal to par value. The bonds bear interest at 3% payable semiannually on September 2 and March 2. Bond maturities commenced September 2, 2010, and continue annually through September 2, 2029.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 6 - LONG-TERM LIABILITIES (CONTINUED)
83 193
The future debt service requirements on the Limited Obligation Improvement Bonds Series 2009B (Taxable) are as follows:

Year Ending
June 30 Principal Interest Total
2026 $ 6,000 $ 1,170 $ 7,170
2027 7,000 960 7,960
2028 7,000 720 7,720
2029 7,000 480 7,480
2030 5,000 240 5,240
Totals $ 32,000 $ 3,570 $ 35,570
B. Primary Government – Business-Type Activities
Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year Direct Borrowing:

GPSI Leasing, LLC $ 232,952 $ - $ 88,395 $ 144,557 $ 90,632 Total $ 232,952 $ - $ 88,395 $ 144,557 $ 90,632
The City entered into a financed purchase agreement with GPSI Leasing, LLC for the purchase of golf carts. The financed purchase bears interest at a rate of 5.75%. On December 20, 2022 the finance purchase agreement was amended to extend additional the term for an 48 months resulting in a revised annual payment of $93,213 beginning February 1, 2024.

The future debt service requirements on the financed purchases are as follows:

Year Ending
June 30 Principal Interest Total
2026 $ 90,632 $ 2,580 $ 93,212
2027 53,925 450 54,375
Totals $ 144,557 $ 3,030 $ 147,587

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 6 - LONG-TERM LIABILITIES (CONTINUED)
84 194
The City's policy relating to compensated absences is described in Note 1 of the Notes to Financial Statements.

The City historically allocates costs to liquidate liabilities for compensated absences and pension liability based on the allocation of the employees earning the respective benefits and their respective payroll expense to various fund across the City. The outstanding liability for compensated absences accrued was $2,634,786.

NOTE 8 - LEASES
A. Leases Receivable and Deferred Inflows of Resources
Primary Government – Governmental Activities
The City has entered into 4 leases as lessor ranging between 60-months and 444-months for the use of City buildings, cell towers, and soccer parks. An initial lease receivable was recorded related to these leases totaling $3,563,024. As of June 30, 2025, the value of the lease receivable is $2,836,447. The lessees are required to make monthly fixed payments ranging from $2,838 to $27,063. The leases have interest rates ranging from

0.577% to 1.583%. The value of the deferred inflows of resources as of June 30, 2025 were $2,774,291, and the City recognized lease revenue of $197,183 during the fiscal year.

The principal and interest payments that are expected to maturity are as follows:

Governmental Activities
June 30 Principal Interest Total Payments
2026 $ 187,203 $ 45,373 $ 232,576
2027 91,761 43,336 135,097
2028 94,353 41,916 136,269
2029 97,017 62,915 159,932
2030 99,756 38,966 138,722
2031 - 2035 440,898 172,170 613,068
2036 - 2040 338,357 141,643 480,000
2041 - 2045 368,445 111,555 480,000
2046 - 2050 401,208 78,792 480,000
2051 - 2055 436,885 43,115 480,000
2056 - 2058 280,564 7,436 288,000
Totals $ 2,836,447 $ 787,217 $ 3,623,664
Primary Government – Business-Type Activities
The City has entered into 13 leases as lessor ranging between 24-months and 120-months for the use of City buildings. An initial lease receivable was recorded related to these leases totaling $6,967,788. As of June 30, 2025, the value of the lease receivable is $6,842,690. The lessees are required to make monthly fixed payments ranging from $903 to $41,645. The leases have interest rates ranging from 0.577% to 3.739%. The value of the deferred inflows of resources as of June 30, 2025 were $6,708,885, and the City recognized lease revenue of $1,057,400 during the fiscal year.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 7 - COMPENSATED ABSENCES
85 195
The principal and interest payments that are expected to maturity are as follows:

Business-Type Activities
June 30 Principal Interest Total Payments
2026 $ 1,001,552 $ 125,051 $ 1,126,603
2027 1,012,400 105,616 1,118,016
2028 1,037,898 85,506 1,123,404
2029 964,814 65,372 1,030,186
2030 942,510 47,430 989,940
2031 - 2035 1,835,663 40,651 1,876,314
Totals $ 6,794,837 $ 469,626 $ 7,264,463
B. Leases Payable
Primary Government – Governmental Activities
As of June 30, 2025, the City had 4 active leases. The leases have payments that range from $2,138 to $216,884 and interest rates that range from 0.6320% to 2.9999%. As of June 30, 2025, the total combined value of the lease liability is $2,168,769, the total combined value of the short-term lease liability is $312,538. The combined value of the right to use assets, as of June 30, 2025 was $3,133,076 with accumulated amortization of $1,044,090. The leases had no variable payments and no other payments, not included in the lease liability, within the fiscal year.

The principal and interest payments that are expected to maturity are as follows:

Governmental Activities
June 30 Principal Interest Total Payments
2026 $ 312,538 $ 33,242 $ 345,780
2027 309,871 27,635 337,506
2028 314,848 21,945 336,793
2029 320,659 16,133 336,792
2030 214,287 10,193 224,480
2031 - 2035 696,566 14,286 710,852
Totals $ 2,168,769 $ 123,434 $ 2,292,203
Component Unit
On July 1, 2021, the Corporation entered into a 444-month lease as lessee for the use of the restaurant at the Desert Willow Golf Course Clubhouse from the City. An initial lease liability was recorded in the amount of $2,636,688. As of June 30, 2025, the value of the lease liability is $2,421,537. The Corporation is required to make monthly fixed payments of $8,000. The lease has an interest rate of 1.705%. The changes in lease liability for the year ended June 30, 2025 are as follows:

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 8 - LEASES (CONTINUED)
86 196
Lease liability
Balance Balance Due Within
June 30, 2024 Additions Reductions June 30, 2025 One Year $ 2,475,747 $ - $ (54,210) $ 2,421,537 $ 55,142
The principal and interest payments that are expected to maturity are as follows:

Component unit
June 30 Principal Interest Total Payments
2026 $ 55,142 $ 40,858 $ 96,000
2027 56,090 39,910 96,000
2028 57,054 38,946 96,000
2029 58,034 37,966 96,000
2030 59,031 36,969 96,000
2031 - 2035 310,726 169,274 480,000
2036 - 2040 338,357 141,643 480,000
2041 - 2045 368,445 111,555 480,000
2046 - 2050 401,208 78,792 480,000
2051 - 2055 436,885 43,115 480,000
2056 - 2058 280,565 7,436 288,001
Totals $ 2,421,537 $ 746,464 $ 3,168,001

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 8 - LEASES (CONTINUED)
87 197
As of June 30, 2025, the City had 10 active subscriptions. The subscriptions have payments that range from $8,350 to $59,577 and interest rates that range from 2.0240% to 3.7640%. As of June 30, 2025 the total combined value of the subscription liability is $212,731 and the total combined value of the short-term subscription liability is $147,505. The combined value of the right to use asset, as of June 30, 2025 was $779,482 with accumulated amortization of $371,722. The subscriptions had no variable payments and no other payments, not included in the subscription liability, within the fiscal year.

The principal and interest payments that are expected to maturity are as follows:

Governmental Activities
June 30 Principal Interest Total Payments
2026 $ 147,505 $ 6,149 $ 153,654
2027 65,226 1,623 66,849
Totals $ 212,731 $ 7,772 $ 220,503
NOTE 10 - RISK MANAGEMENT AND CLAIMS PAYABLE
A. Description of Self-Insurance Pool Pursuant to Joint Power Agreement The City of Palm Desert 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.

B. Primary Self-Insurance Programs of the Authority
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.

C. 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/.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 9 - SUBSCRIPTIONS
88 198
D. Primary Workers' Compensation Program
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 2025 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.

E. Pollution Legal Liability Insurance
The City of Palm Desert 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 Palm Desert. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

F. Property Insurance
The City of Palm Desert participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City of Palm Desert property is currently insured according to a schedule of covered property submitted by the City of Palm Desert to the Authority. City of Palm Desert property currently has all-risk property insurance protection in the amount of $397,495,666. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.

G. Crime Insurance
The City of Palm Desert purchases crime insurance coverage in the amount of $10,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.

H. Special Event Tenant User Liability Insurance
The City or Palm Desert 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 Palm Desert according to a schedule. The City of Palm Desert then pays for the insurance. The insurance is facilitated by the Authority.

I. 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 no significant reductions in pooled or insured liability coverage in the fiscal year 2024-25.

J. Claims Payable
Estimates for all workers’ compensation and general liabilities up to the self-insured levels have been recorded as long-term liabilities.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 10 - RISK MANAGEMENT AND CLAIMS PAYABLE (CONTINUED) 89 199
Changes in claims liabilities during the past two years are as follows:

June 30, 2024 June 30, 2025
Claims payable - Beginning of year $ 679,881 $ 3,675,340 Incurred claims (including IBNR) and changes in estimates 3,987,107 (1,707,500) Claims payments (991,648) (1,126,169)
Claims payable - End of year $ 3,675,340 $ 841,671
Claims payable - due in one year $ 1,212,864 $ 276,752
Claims payable - due in more than one year 2,462,476 564,919 $ 3,675,340 $ 841,671
NOTE 11 - DEFERRED COMPENSATION PLAN
The City offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The plan, available to all City employees, permits them to defer a portion of their salary until future years.

The deferred compensation is not available to employees until termination, retirement, death or unforeseeable emergency. Pursuant to changes in August 1996, of IRC Section 457, in January 1997, the City established a trust in which all assets held by Nationwide Retirement Solutions, Inc. (NRS) and ICMA Retirement Corporation (ICMA) were placed. In June 2024, the City transitioned all 457 accounts from Nationwide and ICMA to Empower.

The City does not have fiduciary responsibility for the plan assets held by NRS, ICMA, or Empower. The assets, all property and rights purchased with such amounts and all income attributable to such amounts are held in trust for the exclusive benefit of the participants and the beneficiaries. The assets are no longer the property of the City, and as such, are no longer subject to the claims of the City’s general creditors. As a result, the assets of the 457 plan in the amount of $15,873,542 held by NRS, ICMA, and Empower of the 457 Plan are not reflected in the City’s financial statements.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 10 - RISK MANAGEMENT AND CLAIMS PAYABLE (CONTINUED) 90 200
A. General Information about the Pension Plan:

Plan Description
All qualified permanent and probationary employees are eligible to participate in the City’s Miscellaneous Plan, agent multiple-employer defined benefit pension plans administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and City resolution.

CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that 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 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for the plan are applied as specified by the Public Employees’ Retirement Law.

The Plan’s provisions and benefits in effect at measurement date, are summarized as follows:

Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2.0% @ 62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments monthly for life monthly for life
Retirement age 50-67 52-67
Monthly benefits, as a % of eligible compensation 2.0% - 2.7% 1.0% - 2.5% Required employee contribution rates 7%-8% 7.75%
Required employer contribution rates 13.20% 13.20%

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 12 - PENSION PLAN
91 201
Employees Covered
At June 30, 2023, the following employees were covered by the benefit terms for all Plans:

Inactive employees or beneficiaries currently receiving benefits 196
Inactive employees entitled to but not yet receiving benefits 97 Active employees 128
Total 421
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law 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 for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

B. Net Pension Liability
The City’s net pension liability for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of Plan is measured as of June 30, 2024, using an annual actuarial valuation as of June 30, 2023 rolled forward to June 30, 2024 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown below.

Actuarial Assumptions
The total pension liabilities in the June 30, 2024 actuarial valuations were determined using the following actuarial assumptions:

Valuation date June 30, 2023
Measurement date June 30, 2024
Actuarial cost method Entry age normal
Actuarial assumptions:

Discount rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 6.8% Net of Pension Plan Investment and Administrative Expenses; includes Inflation
Mortality rate table * Derived using CalPERS' membership data for all funds *The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 12 - PENSION PLAN (CONTINUED)
92 202
Discount Rate
The discount rate used to measure the total pension liability was 6.90% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate.

Based on the testing of the Plans, the tests revealed the assets would not run out. Therefore, the current 6.80% discount rate is appropriate and the use of the municipal bond rate calculation is not deemed necessary. The long-term expected discount rate of 6.80% is applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained from the CalPERS website under the GASB 68 section.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach.

Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. The target allocation shown was adopted by the CalPERS Board effective on July 1, 2014.

Assumed
Asset
Asset Class Allocation Real Return 1, 2
Global equity-cap-weighted 30.0 % 4.5 %
Global equity-non-cap-weighted 12.0 % 3.8 %
Private equity 13.0 % 7.3 %
Treasury 5.0 % 0.3 %
Mortgage-backed securities 5.0 % 0.5 %
Investment grade corporates 10.0 % 1.6 %
High yield 5.0 % 2.3 %
Emerging market debt 5.0 % 2.5 %
Private debt 5.0 % 3.6 %
Real assets 15.0 % 3.2 %
Leverage (5.0) % (0.6) %
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2022 Asset Liability Management study

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 12 - PENSION PLAN (CONTINUED)
93 203
C. Changes in the Net Pension Liability
The changes in the net pension liability for the year ended June 30, 2025, with a measurement date of June 30, 2024, for the Miscellaneous Plan are as follows:

Increase (Decrease)
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2023 (Measurement Date) $ 163,168,247 $ 119,170,887 $ 43,997,360 Changes in the Year:

Service cost 2,533,663 - 2,533,663
Interest on total pension liability 11,137,558 - 11,137,558 Differences between expected and
actual experience 1,408,050 - 1,408,050
Contributions - Employer - 4,510,683 (4,510,683)
Contributions - Employees - 1,092,559 (1,092,559)
Net investment income - 11,419,049 (11,419,049)
Benefit payments, including refunds of
employee contributions (8,858,458) (8,858,458) -
Administrative expense - (96,970) 96,970
Net Changes 6,220,813 8,066,863 (1,846,050)
Balance at June 30, 2024 (Measurement Date) $ 169,389,060 $ 127,237,750 $ 42,151,310 Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the net pension liability of the City for the Plan, calculated using the discount rate for the Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is 1- percentage point lower or 1-percentage point higher than the current rate:

Discount Rate Current Discount Rate
-1 Percent Discount Rate +1 Percent
(5.90%) (6.90%) (7.90%)
Plan's net pension
liability/(asset) $ 63,752,843 $ 42,151,310 $ 24,233,249 Pension Plan Fiduciary Net Position
Detailed information about the pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 12 - PENSION PLAN (CONTINUED)
94 204
D. Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2025, the City recognized pension expense of $7,380,538. At June 30, 2025, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to the
measurement date $ 5,697,799 $ -
Differences between expected and
actual experience 2,509,642 -
Net difference between projected
and actual earnings on pension
plan investments 1,837,756 -
Total $ 10,045,197 $ -
The $5,697,799 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ending June 30, 2026.

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

Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2026 $ 1,832,210
2027 3,595,927
2028 (418,113)
2029 (662,626)
Total $ 4,347,398

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 12 - PENSION PLAN (CONTINUED)
95 205
A. Plan Description
In addition to the pension benefits described in Note 11 and 12, the City provides other post-employment benefits (OPEB) through the California Employers’ Retiree Benefit Trust Fund (CERBT), an agent multiple-employer defined benefit healthcare plan administered by the California Public Employees’ Retirement System (CalPERS).

All full-time or part-time employees who meet the eligibility requirements for this program may continue their medical coverage through the CalPERS Health Plan and receive reimbursement from the City for a portion of the costs for the coverage. Separate financial statements for the CERBT may be obtained by writing to CalPERS at Lincoln Plaza North, 400 Q Street, Sacramento, California 95811, or by visiting the CalPERS website at www.calpers.ca.gov.

Employees Hired Prior to January 1, 2008
Eligibility for the stipend requires retirement simultaneously from the City and CalPERS on or after age 50 with at least 10 consecutive years of service with the City. Eligible employees must be covered under the CalPERS Health Plan at the time of retirement and elect to participate in the stipend program within 30 days of retirement.

The City’s contribution towards the coverage is based on years of service as follows:

Consecutive Years of Service City's Contribution
With the City at Retirement Percentage
10 years of service 50%
11 years of service 55%
12 years of service 60%
13 years of service 65%
14 years of service 70%
15 or more years of service 75%
Employees Hired On or After January 1, 2008
Eligibility for the stipend requires retirement simultaneously from the City and CalPERS on or after age 50 with at least 15 consecutive years of service with the City. Eligible employees must be covered under the CalPERS Health Plan at the time of retirement and elect to participate in the stipend program within 30 days of retirement.

The stipend is discontinued when the retiree reaches Medicare eligibility age. The City’s contribution towards the coverage will be applied to the lowest cost plan and is based on age at retirement and consecutive years of service with the City as outlined in the following table:

Consecutive Years of Service at Retirement
Age 15 16 17 18 19 20 21 22 23 24 25+
50 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50%
51 10% 15% 20% 25% 30% 35% 40% 45% 50% 50% 50%
52 20% 25% 30% 35% 40% 45% 50% 50% 50% 50% 50%
53 30% 35% 40% 45% 50% 50% 50% 50% 50% 50% 50%
54 40% 45% 50% 50% 50% 50% 50% 50% 50% 50% 50%
55+ 50% 50% 50% 50% 50% 50% 50% 50% 50% 50% 50%

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB)
96 206
Employees with at least 5 years of service, not meeting the eligibility requirements for the stipend program, who retire simultaneously from the City and CalPERS are eligible to continue medical coverage through the CalPERS Health Plan. The City is required to pay the CalPERS minimum employer contribution ($151 in 2024 and $157 in 2025) for these employees.

Employees Hired On or After January 1, 2015
Employees are not eligible for either of the defined retiree health benefits plan but are instead enrolled in the City’s ICMA Retirement Health Savings Account. Employees have a mandatory 1% contribution to the Retirement Health Savings Plan and the City matches the 1% contribution. In addition, an employee can participate in the ICMA 401A Governmental Money Purchase Plan with a maximum pre-tax dollar contribution of 10%, with the City maximum match of 2%.

As of June 30, 2023, the date of the most recent actuarial valuation, the City's plan has 128 active employees.

Employees Covered - Plan membership, at June 30, 2023 valuation date, membership consisted of the following:

Inactive members currently receiving benefits 94
Active members 128
Total 222
B. City Contributions to the Plan
City contributions to the Plan occur as benefits are paid to retirees and/or to the OPEB trust.

C. Net OPEB Liability/(Asset)
The City’s Net OPEB Liability/(Asset) was measured as of June 30, 2024 and the Total OPEB Liability used to calculate the Net OPEB Liability/(Asset) was determined by an actuarial valuation as of June 30, 2023.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) 97 207
Actuarial assumptions. The total OPEB liability was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Inflation 2.50%
Salary Increase 3.00% per annum
Assumed Wage Inflation 3.00% per annum
Investment Rate of Return 5.85% per annum
Healthcare cost-trend rates Assumed to start at 6.0% and grade down by 0.5% each year to 3.9% in 2075.

Retirement Age The City offers the same plans to its retirees as to its active employees, with the general exception that upon
reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement
coverages offered under PEMHCA.

Mortality Mortality rates used were those published by CalPERS under the 2021 Experience study and projected using the MacLeod Watts Scale 2022 applied generationally.

D. Discount Rate
GASB 75 requires a discount rate that reflects the following:
a) The long-term expected rate of return on OPEB plan investments – to the extent that the OPEB plan’s fiduciary net position (if any) is projected to be sufficient to make projected benefit payments and assets are expected to be invested using a strategy to achieve that return; a. A yield or index rate for 20-year, tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher – to the extent that the conditions in (a) are not met.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) 98 208
E. Changes in the Net OPEB Liability/(Asset)
The changes in the net OPEB liability/(asset) for the Plan are as follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c) = (a) - (b)
Balance at June 30, 2023 (measurement date) $ 23,671,335 $ 21,789,415 $ 1,881,920 Changes in the year:

Service cost 383,189 - 383,189
Interest on total OPEB liability 1,287,056 - 1,287,056
Contributions - employer - 1,306,991 (1,306,991)
Net investment income - 1,198,225 (1,198,225)
Benefit payment contributions (1,306,991) (1,306,991) - Changes due to investment experience - 584,831 (584,831) Changes in benefit terms 3,055,225 - 3,055,225
Change in trust return/discount Rate (997,730) - (997,730) Administrative expense - (7,014) 7,014
Net changes 2,420,749 1,776,042 644,707
Balance at June 30, 2024 (measurement date) $ 26,092,084 $ 23,565,457 $ 2,526,627 F. Sensitivity of the Total OPEB Liability and Net OPEB Liability/(Asset) to Changes in the Discount Rate The following presents the total OPEB liability and net OPEB liability/(asset), as well as what the total OPEB liability and net OPEB liability/(asset) would be if they were calculated using a discount rate that is 1-percentage point lower 4.85 percent) or 1-percentage-point higher (6.85 percent) than the current discount rate:

Discount Rate -1% Current Discount Rate +1%
(4.85%) (5.85%) (6.85%) 5546833 2526627 -9011
Plan's net OPEB liability/(asset) $ 5,546,833 $ 2,526,627 $ (9,011) G. Sensitivity of the Total OPEB Liability and Net OPEB Liability/(Asset) to Changes in the Health Care Cost Trend Rates
The following presents the total OPEB liability and net OPEB liability/(asset), as well as what the total OPEB liability and net OPEB liability/(asset) would be if they were calculated using healthcare cost trend rates that are 1- percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:

Current
1% Heathcare 1%
Decrease Trend Rate Increase
Plan's net OPEB liability/(asset) $ (278,177) $ 2,526,627 $ 5,897,995

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) 99 209
H. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2025, the City recognized OPEB expense of $2,811,802. As of fiscal year ended June 30, 2025, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB contributions subsequent to
the
measurement date $ 1,403,495 $ -
Changes of assumptions 224,484 613,703
Differences between expected and
actual experience 2,162,407 163,422
Net difference between projected
and actual earnings on pension
plan investments 1,047,595 -
Total $ 4,837,981 $ 777,125
The City will recognize the contributions made subsequent to the measurement date totaling $1,403,495 in the next fiscal year. In addition, future recognition of the deferred resources is shown below:

Deferred
Outflows/(Inflows)
Fiscal year ended June 30, of Resources
2026 $ 1,521,369
2027 1,281,033
2028 (24,360)
2029 (105,936)
2030 11,031
Thereafter (25,776)
Total $ 2,657,361

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 13 - OTHER POSTEMPLOYMENT BENEFITS (OPEB) (CONTINUED) 100
210
Below is a summary of the changes in the special assessment bonds payable:

Amount
Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year 2003 Assessment Revenue Bonds $ 559,001 $ - $ 120,000 $ 439,001 $ 125,000 CFD 2021-1 Special Tax Bonds Series
2021 14,114,999 - 315,000 13,799,999 325,000
CFD 2005-1 Special Tax Bonds Series
2021A 4,645,000 - 280,000 4,365,000 290,000
Section 29 Assessment District 2004-02
Limited Obligation Bonds Series 2021 14,650,000 - 2,106,831 12,543,169 850,000 Special Tax Bonds, Series 2024 11,600,000 - 40,000 11,560,000 50,000 Total $ 45,569,000 $ - $ 2,861,831 $ 42,707,169 $ 1,640,000 The City has Special Assessment Bonds Payable issued under the 1911 and 1915, Special Improvement Acts and the 1982 Mello-Roos Community Facilities Act (1982 Bonds). The City has no liability to 1911 Act bondholders until assessments have been collected from the property owner. Such liability is then recorded in the Custodial Funds. Therefore, the 1911 Bonds are not recorded as liabilities in the accompanying financial statements.

The City also has no liability to the 1915 Act bondholders, or the bondholders of bonds issued under the 1982 Mello-Roos Community Facilities Act until assessments are collected on the tax rolls. However, the City may take certain actions to assume secondary liability for all or part of 1915 Act Bonds and the 1982 Bonds until such time as foreclosure proceedings are consummated.

Special assessment bonds payable, as described below, and are not recorded as long-term liabilities, as these obligations do not constitute a debt or obligation of the City.

A. 2003 Assessment Revenue Bonds
In June 2003, the Palm Desert Financing Authority issued $4,423,000 in 2003 Assessment Revenue Bonds. The proceeds were used to purchase three series of limited obligation improvement bonds issued by the City in connection with the financing and refinancing of certain improvements of benefit to property within the City’s Assessment District No. 94-2 (Sunterrace), Assessment District No. 94-3 (Merano) and Silver Spur Ranch Utility Undergrounding Assessment District No. 01-01. These bonds were issued under the 1915 Improvement Bond Act to provide funds for public improvements in the respective assessment districts.

Debt service requirements to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 125,000 $ 25,934 $ 150,934
2027 135,000 18,947 153,947
2028 140,000 11,556 151,556
2029 39,001 3,897 42,898
Total $ 439,001 $ 60,334 $ 499,335
As of June 30, 2025, the principal amounts to be repaid by the Assessment District No. 01-1 to pay off the loans from the Financing Authority is $439,001.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - SPECIAL ASSESSMENT DEBT
101
211
B. Community Facilities District No. 2005-1, Series 2021A In July 2021, the City of Palm Desert Community Facilities District No. 2005-1 (University Park) Special Tax Refunding Bonds, Series 2021A (the “Bonds”) are being issued by City of Palm Desert Community Facilities District No. 2005-1 (University Park) (the “District”) to provide funds: (i) to refund a portion of the District’s outstanding Special Tax Bonds, Series 2006A (the “2006 Bonds”); (ii) to fund a Reserve Account for the Bonds; and (iii) to pay costs incurred in connection with the issuance of the Bonds. The 2006 Bonds were issued for the purpose of providing funds to pay the costs of acquiring certain public facilities. The Bonds are special obligations of the District and are payable solely from Net Taxes (as defined herein), and the other assets pledged therefor under the Indenture, all as further described herein. Special Taxes (as defined herein) are to be levied according to the rate and method of apportionment approved by the City Council of the City and the qualified electors within the District. Interest rates vary from 3.00% to 4.00% with interest payable semi-annually on March 1 and September 1, with principal maturing annually on September 1.

Debt service requirements to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 290,000 $ 168,800 $ 458,800
2027 300,000 157,000 457,000
2028 315,000 144,700 459,700
2029 330,000 131,800 461,800
2030 340,000 118,400 458,400
2031-2035 1,505,000 328,700 1,833,700
2036-2037 1,285,000 78,500 1,363,500
Total $ 4,365,000 $ 1,127,900 $ 5,492,900
C. Section 29 Assessment District (No 2004-02), Limited Obligation Improvement Bonds, Series 2021 In July 2021, the City of Palm Desert issued $16,400,000 Limited Obligation Improvement Bonds. The proceeds of the Bonds will be used to refund previously issued series 2017 bonds that financed certain infrastructure improvements within the City’s Section 29 Assessment District (No. 2004-02). The debt service on the bonds is to be paid by assessments secured on the property tax rolls of those properties benefiting from the improvements. interest ranging from 4.00% to 4.70% payable semiannually on March 2 and September 2. Bond maturities begin September 2, 2009 and continue annually through 2020. Term bonds in the amount of $2,525,000 carry an interest rate of 4.75% and mature September 2, 2022. Term bonds in the amount of $5,110,000 carry an interest rate of 5.05% and mature September 2, 2027. Term bonds in the amount of $12,543,169 carry an interest rate of

5.10% and mature September 2, 2037.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - SPECIAL ASSESSMENT DEBT (CONTINUED)
102
212
Debt service requirements to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 850,000 $ 547,000 $ 1,397,000
2027 880,000 512,400 1,392,400
2028 920,000 476,400 1,396,400
2029 955,000 438,000 1,393,000
2030 990,000 399,100 1,389,100
2031-2035 3,230,000 950,200 4,180,200
2036-2038 4,718,169 599,200 5,317,369
Total $ 12,543,169 $ 3,922,300 $ 16,465,469
D. Community Facilities District No. 2021-1, Series 2021 The City of Palm Desert Community Facilities District No. 2021-1 (University Park) Special Tax Bonds, Series 2021 (the “Bonds”) are being issued by the City of Palm Desert Community Facilities District No. 2021-1 (University Park) (the “District”) to: (i) pay and defease a pro rata portion of outstanding Series 2006A Special Tax Bonds (the “CFD 2005-1 Pro Rata Bonds”) issued by, and secured by the special taxes of existing City of Palm Desert Community Facilities District No. 2005-1 (University Park) (“CFD No. 2005-1”); (ii) finance the acquisition of certain public improvements needed with respect to the development of property located within the District, including public improvements to be owned by the City and water and sewer facilities to be owned and operated by the Coachella Valley Water District; (iii) fund a reserve account for the Bonds; and (iv) pay costs of issuance for the Bonds. Interest rates vary from 3.00% to 4.00% with interest payable semi-annually on March 1 and September 1, with principal maturing annually on September 1.

Debt service requirements to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 325,000 $ 543,675 $ 868,675
2027 335,000 533,775 868,775
2028 345,000 523,575 868,575
2029 355,000 513,075 868,075
2030 365,000 502,275 867,275
2031-2035 1,575,000 1,886,650 3,461,650
2036-2040 2,335,000 1,980,900 4,315,900
2041-2045 2,835,000 1,465,100 4,300,100
2046-2050 3,445,000 839,500 4,284,500
2051-2052 1,884,999 147,800 2,032,799
Total $ 13,799,999 $ 8,936,325 $ 22,736,324

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - SPECIAL ASSESSMENT DEBT (CONTINUED)
103
213
E. Community Facilities District No. 2021-1, Series 2024 The City of Palm Desert Community Facilities District No. 2021-1 (University Park) Special Tax Bonds, Series 2024 (the “Bonds”) are being issued by the City of Palm Desert Community Facilities District No. 2021-1 (University Park) (the “District”) to: (i) finance the acquisition of certain public improvements needed with respect to the development of property located within the District, including public improvements to be owned by the City of Palm Desert (the "City") and water and sewer facilities to be owned and operated by the Coachella Valley Water District ("CVWD"); (ii) fund a reserve account for the Bonds; and (iii) pay costs of issuance for the Bonds; and (iv) fund capitalized interest to pay debt service on the Bonds through and including September 1, 2024.

Interest rates vary from 3.00% to 4.00% with interest payable semi-annually on March 1 and September 1, with principal maturing annually on September 1.

Debt service requirements to maturity are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 50,000 $ 569,975 $ 619,975
2027 65,000 567,850 632,850
2028 80,000 565,088 645,088
2029 95,000 561,688 656,688
2030 120,000 557,650 677,650
2031-2035 875,000 2,696,875 3,571,875
2036-2040 1,510,000 2,432,500 3,942,500
2041-2045 2,390,000 1,972,500 4,362,500
2046-2050 3,540,000 1,266,000 4,806,000
2051-2053 2,835,000 290,250 3,125,250
Total $ 11,560,000 $ 11,480,376 $ 23,040,376
F. Bond Reserve Requirements
At June 30, 2025, the fund balance reserve requirements and actual reserve balances were as follows:

Requirement Actual
2003 Financing Authority Revenue Bonds $ 151,566 $ 151,566 CFD 2021-1 Special Tax Bonds, Series 2021 868,775 868,775 CFD 2005-1 Special Tax Bonds, Series 2021A 461,800 461,800 Section 29 Assessment District 2004-02
Limited Obligation Bonds Series 2021 1,267,900 1,267,900 Special Tax Bonds, Series 2024 1,007,164 1,007,164

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 14 - SPECIAL ASSESSMENT DEBT (CONTINUED)
104
214
In the fund financial statements, reserves segregate portions of fund balances that are either not available or have been earmarked for specific purposes. The various reserves established as of June 30, 2025, were as follows:

Nonspendable
Inventory $ 3,642 $ - $ - $ - $ - $ - $ 3,642
Prepaid costs and deposits 1,019,785 - 600 - 1,106 75,239 1,096,730 Notes and loans 940,978 - - - - - 940,978
Advances 709,000 - - - - - 709,000
Total nonspendable 2,673,405 - 600 - 1,106 75,239 2,750,350 Restricted
Capital projects - - - - 44,357,695 34,049,822 78,407,517 Debt service - - - - - 163,255 163,255
Low income housing - - 53,769,292 6,494,797 - 4,872,533 65,136,622 Public facilities - - - - - 9,968,763 9,968,763
Public safety - 27,231,870 - - - 45,330 27,277,200
Special programs - - - - - 3,733,017 3,733,017
Street related purposes - - - - - 4,412,243 4,412,243
Total restricted - 27,231,870 53,769,292 6,494,797 44,357,695 57,244,963 189,098,617 Committed
Capital asset replacement - - - 11,875,488 - - 11,875,488 Capital improvement projects
reserve 11,342,033 - - - - - 11,342,033
Facilities maintenance reserve 6,961,265 - - - - - 6,961,265 Liability reserve 4,000,000 - - - - - 4,000,000
Other fund stability reserve 7,961,507 - - - - - 7,961,507 Emergency/contingency
reserve 19,359,007 - - - - - 19,359,007
Employment benefits reserve 10,697,122 - - - - - 10,697,122 Equipment replacement
reserve 2,994,711 - - - - - 2,994,711
Energy loan program - - - - - 1,966,005 1,966,005
Total committed 63,315,645 - - 11,875,488 - 1,966,005 77,157,138 Assigned
General fund operating
reserve 17,893,816 - - - - - 17,893,816
Community contingency 444,000 - - - - - 444,000
Capital projects - - - - - 21,171,489 21,171,489
Special programs - - - - - 995,033 995,033
Street related purposes - - - - - 4,836,880 4,836,880
Total assigned 18,337,816 - - - - 27,003,402 45,341,218 Unassigned 36,378,597 - - - - - 36,378,597
Total fund balances (deficits) $ 120,705,463 $ 27,231,870 $ 53,769,892 $ 18,370,285 $ 44,358,801 $ 86,289,609 $ 350,725,920 Special Revenue Funds
Capital
Projects
Fund
General
Prop A Fire
Tax
Housing
Asset Fund
Housing
Authority
Restricted
Capital
Project
Fund
Other
Governmental
Funds Total

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 15 - FUND BALANCES
105
215
Construction Commitments
Primary Government
Contract Spent Remaining
Project Amount To Date Commitment
Measure A
El Paseo Street Rehabilitation Project $ 537,900 $ 106,630 $ 431,270 Slurry Seal Project FY2024-25 2,710,175 2,049,809 660,366 Stormwater & Drainage Infrastructure Assessment 1,109,437 589,124 520,313 Traffic Signal Improvements 474,428 144,018 330,410
Walk n Roll PD - Phase I, II, and III 605,370 391,096 214,274 Capital Projects
El Paseo Street Rehabilitation Project 4,783,489 4,398,037 385,452 Eldorado Drive Rehabilitation Project 2,885,336 2,585,652 299,684 Fire Station 33 Remdel & 71 Rebuild 1,536,700 940,574 596,126 North Sphere Fire Station 102 16,322,686 5,515,562 10,807,124 Park Improvements 1,232,952 122,926 1,110,026
Housing Authority
City owned buildings improvments 5,053,562 2,799,032 2,254,530 Other Governmental Funds
City Owned Buildings Improvements 495,828 261,054 234,774 DW Perimeter Landscape & Lighting Rehabilitation 1,231,528 1,047,089 184,439 Equipment Ordered, Vehicles 735,655 320,807 414,848
Street Improvements 266,413 111,837 154,576
$ 39,981,459 $ 21,383,247 $ 18,598,212

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 16 - CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS 106
216
Dissolution of Redevelopment Agency
Pursuant to AB X1 26 (adopted by the California Legislature in June 2011) and the State Supreme Court’s decision in California Redevelopment Association, et al. v. Ana Matosantos, et al., 53 Cal. 4th 231 (2011), all redevelopment agencies in the State were dissolved as of February 1, 2012. The City Council adopted Resolution No. 2011-76 on August 25, 2011, pursuant to Health and Safety Code (“HSC”) Section 34172, electing for the City to serve as the Successor Agency (‘SARDA”) to the former Palm Desert Redevelopment Agency (the “Dissolved RDA”). SARDA is tasked with the wind-down of the Dissolved RDA’s affairs. Certain SARDA actions must first be approved by an oversight board, composed of seven-members representing taxing entities.

HSC Section 34173(g) expressly provides that SARDA is a separate public entity from the City, and the liabilities and assets of the Dissolved RDA shall not be transferred to the City.

Pursuant to HSC Section 34176, the City Council adopted Resolution No. 2012-07, on February 9, 2012, electing to have the Palm Desert Housing Authority to serve as the Housing Successor. The Housing Authority (as the Housing Successor) submitted to the State Department of Finance (“DOF”) a list of housing assets to be transferred by SARDA to the Housing Successor. On August 31, 2012, the DOF issued a letter indicating that the DOF had no objection to such housing asset list.

The housing assets (per the housing asset list), obligations, and activities of the Dissolved RDA were transferred to the Housing Successor and are reported in the Housing Asset Fund beginning in fiscal year 2011-12. However, outstanding bonds (“Housing Bonds”), secured by a pledge of moneys which would have been deposited into the Dissolved RDA’s low and moderate income housing fund (known as the “Housing Set Aside”), remain as the SARDA’s enforceable obligations. See also “Stipulated Judgment” below. All other assets, obligations, and activities of the Dissolved RDA have been transferred and are reported in a fiduciary fund (private-purpose trust fund) in the financial statements of the City. The County Auditor-Controller (“CAC”) has established a Redevelopment Property Tax Trust Fund (the “RPTTF”) for SARDA and is charged with depositing into the RPTTF the amount of property taxes that would have been redevelopment property tax increment had the Dissolved RDA not been dissolved.

SARDA is required to prepare an annual recognized obligation payment schedule (the “ROPS”) setting forth the amounts due for enforceable obligations from each July 1 through the following June 30. The CAC only makes payments to the SARDA from the RPTTF based on the ROPS amounts approved by the oversight board and the DOF.

During fiscal year 2012-13, SARDA was required to conduct due diligence reviews of the low and moderate income housing fund and all other funds to compute the funds (cash) which were not needed to be retained to pay existing enforceable obligations or otherwise unrestricted, and therefore, must be remitted to the CAC. SARDA paid a total amount of $40,988,399 to the CAC based on the due diligence reviews per the DOF’s determination.

The DOF issued a Finding of Completion on May 15, 2013 after SARDA remitted such payments.

The Finding of Completion allows the placement of certain loans (“Advances”) made by the City to the Dissolved RDA (which were previously voided by operation of law upon the Dissolved RDA’s dissolution) on the ROPS. For each approved repayment 20% of the repayment amount must be allocated to the Housing Asset Fund. The repayment of the Advances, pursuant to the oversight board’s and the DOF’s approval, began during fiscal year 2019-20. During fiscal year 2024-25, the City received a final determination from the California Department of Finance that these advances would not be deemed an enforceable obligation. There is no financial statement impact as these balances were offset by an allowance for doubtful accounts in previous years.

The California State Controller was directed to review the propriety of any transfers of assets between the Dissolved RDA and other public bodies that occurred after January 1, 2011. The State Controller completed its review on March 14, 2013 and did not identify any unallowable transfers of assets that occurred between the Dissolved RDA and the City or other public agencies.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY DISCLOSURES
107
217
SARDA’s use and disposition of all real properties held (Long Range Property Management Plan (“LRPMP”), was approved by the DOF on June 2, 2014. The LRPMP allowed the SARDA to transfer property used for government purposes with a cost basis of $6,390,263 to the City.

Stipulated Judgment
On May 15, 1991, the Riverside County Superior Court entered a final judgment incorporating the terms of a Stipulation for Entry of Judgment (“Original Stipulation”) in Case No. 51124 and a Stipulation for Entry of Judgment pursuant to Settlement Agreement and Mutual Release (“Settlement Agreement”) in Case No. 51124, among the Dissolved RDA, the City, the Western Center on Law and Poverty, Inc., California Rural Legal Assistance, and others.

On June 18, 1997 and on September 20, 2002, the Riverside County Superior Court amended the judgment, incorporating Stipulations Amending Stipulation for Entry of Judgment.

The judgment, as amended (the “Judgment”), generally required the Dissolved RDA to use 20% of its tax increment revenues, and additional tax increment revenues if necessary, to develop, rehabilitate, or otherwise financially assist affordable housing units and to meet certain housing needs of the City. Before dissolution, the Dissolved RDA used its Housing Set-Aside to fulfill its obligations under the Judgment (including the payment of debt service on the Housing Bonds issued to finance and refinance affordable housing projects that satisfied the requirements of both the Judgment and the relevant Redevelopment Law provisions). While the low and moderate income housing fund and the requirement to deposit the Housing Set-Aside into such fund have been eliminated upon the Dissolved RDA’s dissolution, SARDA continues to recognize the Judgment as its enforceable obligation. On its ROPS, the SARDA has included line items designated as “Stipulation Judgment Case No. 51124,” listing the amounts necessary to fulfill its obligations under the Judgment (after taking into account the amounts already listed for the repayment of the Housing Bonds). While the DOF originally approved such line items, the DOF changed its position beginning with ROPS 14-15A (i.e., covering the period commencing July 1, 2014).

On August 14, 2014, SARDA filed an action, SARDA to the Palm Desert Redevelopment Agency v. Michael Cohen, Sacramento Superior Court Case No. 34-2014-00167698 (the “Successor Agency Lawsuit”), seeking to compel the DOF to permit payment of the affordable housing obligations mandated by the Judgment. Subsequently, in view of the fact that there were similar cases pending in the California Court of Appeal (Third District), the SARDA voluntarily dismissed its action without prejudice pending resolution of those other cases. To date, none of the other cases has resulted in a decision that would compel the DOF to permit payment of the obligations under the Judgment as an enforceable obligation.

The assets and liabilities of the Dissolved RDA (except for those transferred to the Housing Successor and reported in the Housing Asset Fund) have been transferred to the SARDA. The SARDA is acting in a fiduciary capacity for the assets and liabilities. Disclosures related to these transactions are as follows:

Capital Assets
Balance Balance
June 30, 2024 Additions Deletions June 30, 2025
Capital assets, not being depreciated:

Land $ 15,939,958 $ - $ - $ 15,939,958
Total capital assets, not being depreciated 15,939,958 - - 15,939,958 Total fuduciary fund capital assets $ 15,939,958 $ - $ - $ 15,939,958

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
108
218
Tax Allocation Bonds
A summary of changes in tax allocation bonds at June 30, 2025, was as follows:

Amount
Balance Balance Due Within
June 30, 2024 Additions Deletions June 30, 2025 One Year 2003 TARBs, $15,745,000 $ 14,870,000 $ - $ 910,000 $ 13,960,000 $ 1,145,000 2017 A TARBs, $52,390,000 35,690,000 - 6,630,000 29,060,000 6,910,000 2017 B TARBs, $140,130,000 84,670,000 - 5,585,000 79,085,000 5,710,000 2017 H-A TARBs, $7,365,000 4,570,000 - 475,000 4,095,000 505,000 Subtotal 139,800,000 - 13,600,000 126,200,000 14,270,000 Add: Unamortized bond premium 3,996,060 - 562,560 3,433,500 - Less: Unamortized bond discount (1,374,437) - (79,677) (1,294,760) - Total $ 142,421,623 $ - $ 14,082,883 $ 128,338,740 $ 14,270,000 The tax allocation revenues bonds issued before 2011 (i.e., before the dissolution of the Dissolved RDA) were issued by the Palm Desert Financing Authority, the proceeds of which were loaned to the Dissolved RDA for financing or refinancing redevelopment projects. Pursuant to the bond documents, the Authority’s bonds were secured by the Dissolved RDA’s (and after dissolution, are secured by the Successor Agency’s) repayment of the loans were secured by tax increment (after the Dissolved RDA’s dissolution, are secured by certain moneys deposited in the RPTTF, see Notes 19) and other funds as provided in the bond documents.

In January 2017, the Successor Agency issued four series of bonds: (i) the Tax Allocation Refunding Bonds, 2017 Series A, in the aggregate principal amount of $52,390,000 (the “2017A Bonds”), (ii) the Taxable Tax Allocation Refunding Bonds, 2017 Series B, in the aggregate principal amount of $140,130,000 (the “2017B Bonds”), (iii) the Tax Allocation Refunding Bonds, 2017 Series H-A, in the aggregate principal amount of $7,365,000 (the “2017H-A Bonds”); and (iv) the Taxable Tax Allocation Refunding Bonds, 2017 Series H-B, in the aggregate principal amount of $45,815,000 (the “2017H-B Bonds”). As further described below, the 2017 refunding refunded all of the outstanding tax allocation revenue bonds, except for the Project Area No. 2 2003 Bonds.

None of these bonds or any interest thereon are a debt of the City, the State of California or any of its political subdivisions (except for the Successor Agency), and none the City, the State of California nor any of its political subdivisions (except for the Successor Agency) is liable on the bonds, nor in any event shall the bonds and interest thereon be payable out of any funds or properties other than those provided under the respective bond documents.

The remaining outstanding Project Area No. 2 2003 Bonds were insured by MBIA Insurance Corporation (“MBIA”). On February 18, 2009, MBIA announced the restructuring of its financial guaranty insurance operations into two separately capitalized sister companies, with one entity (MBIA Illinois) assuming the risk associated with its U.S. municipal exposures, and the other (MBIA Corp) insuring the remainder of the portfolio. Effective March 19, 2009, MBIA Illinois was renamed National Public Finance Guarantee Corporation (“NPFGC”).

Some (but not all) of the maturities of each series of the 2017 Bonds are insured by Build America Mutual Assurance Company.
2003 Series Tax Allocation Revenue Bonds (Project Area No. 2) On March 26, 2003, the Palm Desert Financing Authority issued $15,745,000 of Tax Allocation Revenue Bonds (Project Area No. 2) 2003 Series. The Palm Desert Financing Authority loaned the bond proceeds to the Dissolved RDA to fund various redevelopment capital projects in Project Area No. 2.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
109
219
The future debt service requirements on the 2003 Series Tax Allocation Revenue Bonds (Project Area No. 2) are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 1,145,000 $ 662,203 $ 1,807,203
2027 1,340,000 604,738 1,944,738
2028 1,405,000 538,625 1,943,625
2029 1,475,000 466,625 1,941,625
2030 1,550,000 391,000 1,941,000
2031-2033 7,045,000 726,625 7,771,625
Total $ 13,960,000 $ 3,389,816 $ 17,349,816
2017 Series A Tax Allocation Refunding Bonds
On January 31, 2017, the Successor Agency issued the 2017A Bonds, in the principal amount of $52,390,000. The proceeds from the 2017A Bonds were utilized to refund the Project Area No. 1 2002A Bonds, Project Area No. 1 2003 Bond, Project Area No. 1 2004 Bonds, the Project Area No. 2 2002A Bonds, and the Project Area No. 4 1998 Bonds and pay certain costs associated with the issuance of the bonds.

Interest rates on the bonds vary from 2.00% to 5.00% per annum payable semi-annually on April 1 and October 1, commencing April 1, 2017, with principal maturing annually on October 1. As of June 30, 2024, the outstanding principal balance on the bonds $29,060,000.

The future debt service requirements on the 2017A Bonds are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 6,910,000 $ 1,280,250 $ 8,190,250
2027 5,245,000 976,375 6,221,375
2028 5,495,000 707,875 6,202,875
2029 4,055,000 469,125 4,524,125
2030 3,590,000 278,000 3,868,000
2031 3,765,000 94,125 3,859,125
Total $ 29,060,000 $ 3,805,750 $ 32,865,750
2017 Series B Tax Allocation Refunding Bonds
On January 31, 2017, the Successor Agency issued the 2017B Bonds, in the principal amount of $140,130,000. The proceeds from the 2017B Bonds were utilized refund the Project Area No. 1 2006A Bonds, the Project Area No. 2 2006A Bonds, the Project Area No. 2 2006D Bonds, the Project Area No. 3 2003 Bonds, the Project No. 3 2006A Bonds, the Project Area No. 3 2006B Bonds, the Project Area No. 3 2006C Bonds, the Project Area No. 4 2001 Bonds, the Project Area No. 4 2006A Bonds, and the Project Area No. 4 2006B Bonds and pay certain costs associated with the issuance of the bonds.

Interest rates on the bonds vary from 1.25% to 4.25% per annum payable semi-annually on April 1 and October 1, commencing April 1, 2017, with principal maturing annually on October 1. As of June 30, 2025, the outstanding principal balance on the bonds is $79,085,000.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
110
220
Year Ending
June 30, Principal Interest Total
2026 $ 5,710,000 $ 2,979,956 $ 8,689,956
2027 8,060,000 2,751,156 10,811,156
2028 4,790,000 2,531,319 7,321,319
2029 5,055,000 2,355,872 7,410,872
2030 5,975,000 2,152,219 8,127,219
2031-2034 26,060,000 6,169,013 32,229,013
2035-2039 21,420,000 1,738,463 23,158,463
2040-2042 2,015,000 130,794 2,145,794
Total $ 79,085,000 $ 20,808,792 $ 99,893,792
2017 Series H-A Tax Allocation Refunding Bonds
On January 31, 2017, the Successor Agency issued the 2017H-A Bonds, in the principal amount of $7,365,000. The proceeds from the 2017H-A Bonds were used to refund the 2002 Housing Bonds and pay certain costs associated with the issuance of the bonds.

Interest rates on the bonds vary from 2.00% to 5.00% per annum payable semi-annually on April 1 and October 1, commencing April 1, 2017, with principal maturing annually on October 1. As of June 30, 2025, the outstanding principal balance on the bonds is $4,095,000.

The future debt service requirements on the 2017 Series H-A Tax Allocation Refunding Bonds are as follows:

Year Ending
June 30, Principal Interest Total
2026 $ 505,000 $ 168,394 $ 673,394
2027 525,000 142,644 667,644
2028 555,000 115,644 670,644
2029 585,000 87,144 672,144
2030 615,000 57,144 672,144
2031-2032 1,310,000 42,497 1,352,497
Total $ 4,095,000 $ 613,467 $ 4,708,467

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 17 - SUCCESSOR AGENCY DISCLOSURES (CONTINUED)
111
221
During the current fiscal year, the City determined that certain expenditures incurred in fiscal year 2024 related to ongoing construction projects and subscriptions in progress had been expensed rather than capitalized as construction in progress. The City adjusted the beginning balance of net position for the governmental activities as of June 30, 2024 has been restated. The adjustment increased capital assets and beginning net position by $12,069,324.

In addition, the City restated the beginning fund balance for the Restricted Capital Project Fund by $277,723 to capture accrued interest revenue that was not recorded in fiscal year 2024.

Net Position Net Position
June 30, 2024 as
Error Correction
June 30, 2024
previously reported as restated
Government-wide
Governmental activities $ 733,146,189 $ 12,347,047 $ 745,493,236 Governmental Funds
Restricted Capital Project Fund $ 47,233,177 $ 277,723 $ 47,510,900 NOTE 19 - SUBSEQUENT EVENTS
The City evaluated subsequent events for recognition and disclosure through January 30, 2026, the date on which these financial statements were available to be issued. Management concluded that no material subsequent events have occurred since June 30, 2025, that required recognition or disclosure in these financial statements.

CITY OF PALM DESERT, CALIFORNIA
Notes to Basic Financial Statements
For the Year Ended June 30, 2025
NOTE 18 - RESTATEMENT OF BEGINNING BALANCE
112
222
113 223
Required Supplementary Information Schedule of Changes in the Net Pension Liability/(Asset) and Related Ratios - Miscellaneous Plan 2025 2024 2023 2022
Measurement Date 6/30/2024 6/30/2023 6/30/2022 6/30/2021

TOTAL PENSION LIABILITY
Service cost $ 2,533,663 $ 2,235,788 $ 1,976,289 $ 2,042,043 Interest on total pension liability 11,137,558 10,733,434 10,122,299 10,005,168 Changes of benefit terms - 105,799 - -
Changes of assumptions - - 4,699,855 -
Difference between expected and actual experience 1,408,050 4,624,824 (2,563,805) 116,967 Benefit payments, including refunds of employee contributions (8,858,458) (8,480,159) (7,723,744) (7,041,890) Net change in total pension liability 6,220,813 9,219,686 6,510,894 5,122,288 Total pension liability-beginning 163,168,247 153,948,561 147,437,667 142,315,379 Total pension liability-ending (a) 169,389,060 163,168,247 153,948,561 147,437,667

PLAN FIDUCIARY NET POSITION
Contributions-employer 4,510,683 4,539,654 4,020,131 4,729,858 Contributions-employee 1,092,559 868,122 791,130 745,959 Net investment income 11,419,049 7,061,290 (9,592,025) 24,010,711 Benefit payments, including refunds of employee contributions (8,858,458) (8,480,159) (7,723,744) (7,041,890) Net plan to plan resource movement - - - -
Administrative expense (96,970) (84,762) (79,643) (105,400) Other miscellaneous income/(expense) - - - -
Net change in fiduciary net position 8,066,863 3,904,145 (12,584,151) 22,339,238 Plan fiduciary net position-beginning 119,170,887 115,266,742 127,850,893 105,511,655 Plan fiduciary net position-ending (b) 127,237,750 119,170,887 115,266,742 127,850,893 Net pension liability/(asset) (a) - (b) $ 42,151,310 $ 43,997,360 $ 38,681,819 $ 19,586,774 Plan fiduciary net position as a percentage of the total pension liability 75.1% 73% 75% 87%
Covered payroll $ 11,030,033 $ 10,601,359 $ 9,621,662 $ 10,386,791 Plan net pension liability/(asset) as a percentage of covered payroll 382% 415% 402% 189%
Notes to Schedule of Changes in the Net Pension Liability and Related Ratios:

Benefit Changes: The figures above generally include any liability impact that may have resulted from voluntary benefit changes that occurred on or before the measurement date. However, offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes) that occurred after the valuation date are not included in the figures above, unless the liability impact is deemed to be material by the plan actuary.

Changes of Assumptions: There were no assumption changes in 2023 or 2024. Effective with the June 30, 2021, valuation date (June 30, 2022, measurement date), the accounting discount rate was reduced from 7.15% to

6.90%. 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. In addition, demographic assumptions and the price inflation assumption were changed in accordance with the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. The accounting discount rate was 7.15% for measurement dates June 30, 2017, through June 30, 2021, and 7.65% for measurement dates June 30, 2015, through June 30, 2016.

CITY OF PALM DESERT, CALIFORNIA
Schedule of Changes in the Net Pension Liability/(Asset) and Related Ratios Miscellaneous Plan
As of June 30, For the Last Ten Fiscal Years
See accompanying Notes to the Basic Financial Statements 114 224 2021 2020 2019 2018 2017 2016
6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 $ 2,086,683 $ 1,973,971 $ 2,196,462 $ 2,204,265 $ 2,076,964 $ 2,125,437 9,645,145 9,261,660 8,797,867 8,558,529 8,327,823 8,223,320 - - - - - -
- - (1,148,708) 7,367,723 - (2,091,348)
533,373 1,762,387 (594,882) (1,895,482) (4,259,317) (2,378,254) (6,540,485) (6,383,377) (5,934,338) (5,401,531) (4,801,252) (4,597,025) 5,724,716 6,614,641 3,316,401 10,833,504 1,344,218 1,282,130 136,590,663 129,976,022 126,659,621 115,826,117 114,481,899 113,199,769 142,315,379 136,590,663 129,976,022 126,659,621 115,826,117 114,481,899 4,521,813 5,963,737 5,407,412 5,303,371 4,257,322 4,065,411 805,528 791,794 812,447 828,467 870,981 878,171
5,102,524 6,322,815 7,555,653 8,800,663 448,184 1,682,498 (6,540,485) (6,383,377) (5,934,338) (5,401,531) (4,801,252) (4,597,025) - - (222) - - -
(143,465) (67,893) (136,651) (115,573) (47,263) (87,279) - 222 (259,502) - - -
3,745,915 6,627,298 7,444,799 9,415,397 727,972 1,941,776 101,765,740 95,138,442 87,693,643 78,278,246 77,550,274 75,608,498 105,511,655 101,765,740 95,138,442 87,693,643 78,278,246 77,550,274 $ 36,803,724 $ 34,824,923 $ 34,837,580 $ 38,965,978 $ 37,547,871 $ 36,931,625 74% 75% 73% 69% 68% 68%
$ 10,353,849 $ 9,807,088 $ 10,751,687 $ 10,684,238 $ 11,342,713 $ 11,448,621 356% 355% 324% 365% 331% 323%

CITY OF PALM DESERT, CALIFORNIA
Schedule of Changes in the Net Pension Liability/(Asset) and Related Ratios (Continued) Miscellaneous Plan
As of June 30, For the Last Ten Fiscal Years
See accompanying Notes to the Basic Financial Statements 115 225 OPEB - 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 $ 383,189 $ 357,354 $ 294,337 $ 378,897
Interest on total pension liability 1,287,056 1,193,064 1,205,943 1,161,531 Changes of benefit terms 3,055,225 - - (910,834)
Changes of assumptions - 170 1,691,792 1,053,761
Difference between expected and actual experience (997,730) 1,327,257 - - Benefit payments, including refunds of employee contributions (1,306,991) (1,082,459) (944,960) (819,968) Net change in total OPEB liability 2,420,749 1,795,386 2,247,112 863,387 Total OPEB liability-beginning 23,671,335 21,875,949 19,628,837 18,765,450 Total OPEB liability-ending (a) 26,092,084 23,671,335 21,875,949 19,628,837

PLAN FIDUCIARY NET POSITION
Contributions-employer 1,306,991 1,108,988 1,230,895 1,140,548 Net investment income 1,783,056 748,799 (3,022,583) 3,878,532 Benefit payments, including refunds of employee contributions (1,306,991) (1,082,459) (944,960) (819,968) Administrative expense (7,014) (6,023) (6,034) (7,193)
Other miscellaneous income/(expense) - - - -
Net change in fiduciary net position 1,776,042 769,305 (2,742,682) 4,191,919 Plan fiduciary net position-beginning 21,789,415 21,020,110 23,762,792 19,570,873 Plan fiduciary net position-ending (b) 23,565,457 21,789,415 21,020,110 23,762,792 Net OPEB liability/(asset) (a) - (b) $ 2,526,627 $ 1,881,920 $ 855,839 $ (4,133,955) Plan fiduciary net position as a percentage of the total OPEB liability 90.3% 92.0% 96.1% 121.1%
Covered payroll $ 15,090,207 $ 12,780,729 $ 11,208,147 $ 10,881,697 Plan net OPEB liability/(asset) as a percentage of coveredpayroll 16.7% 14.7% 7.6% (38.0)% Notes to Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios:

Benefit Changes: None
Changes in Assumptions: None
1 Fiscal year 2018 was the first year of implementation; therefore, only eight years are shown.

CITY OF PALM DESERT, CALIFORNIA
Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios As of June 30, For the Last Ten Fiscal Years1
See accompanying Notes to the Basic Financial Statements 116 226 2021 2020 2019 2018
6/30/2020 6/30/2019 6/30/2018 6/30/2017
$ 366,971 $ 369,299 $ 357,675 $ 346,417
1,117,500 1,256,431 1,199,747 1,144,106
- - - -
- 2,552,767 - -
- (4,066,457) - -
(752,486) (756,759) (696,845) (653,187)
731,985 (644,719) 860,577 837,336
18,033,465 18,678,184 17,817,607 16,980,271
18,765,450 18,033,465 18,678,184 17,817,607
1,280,453 2,408,260 1,381,501 1,255,960
977,487 1,226,966 843,319 902,331
(752,486) (756,759) (696,845) (653,187)
(9,045) (3,515) (7,371) (6,541)
- - (18,115) -
1,496,409 2,874,952 1,502,489 1,498,563
18,074,464 15,199,512 13,697,023 12,198,460
19,570,873 18,074,464 15,199,512 13,697,023
$ (805,423) $ (40,999) $ 3,478,672 $ 4,120,584
104.3% 100.2% 81.4% 76.9%
$ 11,382,103 $ 10,546,052 $ 10,741,786 $ 10,584,400
(7.1)% (0.4)% 32.4% 38.9%

CITY OF PALM DESERT, CALIFORNIA
Schedule of Changes in the Net OPEB Liability/(Asset) and Related Ratios (Continued) As of June 30, For the Last Ten Fiscal Years1
See accompanying Notes to the Basic Financial Statements 117 227 118 228
Schedules of Plan Contributions
2025 $ 4,510,683 $ 5,697,799 $ (1,187,116) $ 12,751,196 44.7% 2024 4,539,654 4,669,126 (129,472) 11,030,033 42.3%
2023 4,574,753 4,574,753 - 10,601,359 43.2%
2022 4,123,142 4,123,142 - 9,621,662 42.9%
2021 4,936,652 4,729,797 206,855 10,386,791 45.5%
2020 4,736,668 4,521,813 214,855 10,353,849 43.7%
2019 4,225,204 5,963,737 (1,738,533) 9,807,088 60.8%
2018 4,219,764 5,396,908 (1,177,144) 10,751,687 50.2%
2017 3,550,127 5,303,371 (1,753,244) 10,684,238 49.6%
2016 3,585,082 4,257,322 (672,240) 11,342,713 37.5%
Notes to Schedule:

Valuation Date: June 30, 2023
Methods and assumptions used to determine contribution rates:

Actuarial cost method Entry age normal
Amortization method/period Level percentage of payroll, closed Asset valuation method Fair Value
Inflation 2.30%
Salary increases Varies by entry age and service
Payroll growth 2.80%
Investment rate of return 6.8% net of pension investment and administrative expenses, including inflation.

Retirement age The probabilities of retirement are based on the 2021 CalPERS Experience Study fand Review of Actuarial Assumptions.

Mortality The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporates full generational mortality improvements using 80% of Scale MP-2020 published by the Society of Actuaries.

Single Employer OPEB Plan
2025 $ 533,751 $ 1,403,495 $ (869,744) $ 16,637,603 8.4% 2024 533,751 1,306,991 (773,240) 15,090,207 8.7%
2023 452,627 1,123,177 (670,550) 12,780,729 8.8%
2022 285,935 1,230,895 (944,960) 11,208,147 11.0%
2021 320,508 1,140,548 (820,040) 10,881,697 10.5%
2020 527,966 1,340,978 (813,012) 11,382,103 11.8%
2019 651,501 2,408,260 (1,756,759) 10,546,052 22.8%
2018 684,656 1,381,501 (696,845) 10,741,786 12.9%
Notes to Schedule:

Actuarial cost method Entry Age Normal
Amortization method/period Level percent of payroll over a closed rolling 30-year period Asset valuation method 2.50%
Inflation 3.00% per anum, in aggregate
Salary increases 5.50% per annum
Payroll growth Assumed to start at 6.5% and grade down by 0.5% each year to 5% in 2024 Investment rate of return The City offers the same plans to its retirees as to its active employees, with the general exception that upon reaching age 65 and becoming eligible for Medicare, the retiree must join one of the Medicare Supplement coverages under PEMHCA.

Retirement age Mortality rates used were those published by CalPERS under the 2017 Experience study and projected using the MacLeod Watts Scale 2018 applied generationally.

Fiscal Year Actuarially Actual Contribution Contribution as a Ending Determined Employer Deficiency Covered % of Covered June 30, Contribution Contributions (Excess) Payroll Payroll Miscellaneous Agent, Multiple-Employer Pension Plan

CITY OF PALM DESERT, CALIFORNIA
Schedules of Plan Contributions
As of June 30, For the Last Ten Fiscal Years
See accompanying Notes to the Basic Financial Statements 119 229 Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – General Fund Resources (inflows):

Taxes
Property tax $ 11,501,654 $ 11,500,654 $ 11,352,162 $ (148,492) Property transfer tax 1,122,435 1,122,435 797,229 (325,206) Property tax in lieu 5,527,780 5,527,780 5,746,578 218,798 Timeshare mitigation fee 1,754,107 3,465,702 3,465,702 - Sales tax 25,000,000 27,000,000 31,379,891 4,379,891
Business license tax 1,100,000 1,100,350 1,334,949 234,599 Job valuation fees 106,500 56,500 54,270 (2,230)
Transient occupancy tax 22,916,000 22,798,500 23,881,245 1,082,745 Franchises 3,400,000 3,400,000 3,729,388 329,388
Penalties and interest on taxes 43,000 63,000 84,191 21,191 Total Taxes 72,471,476 76,034,921 81,825,605 5,790,684
Licenses and Permits
Building permits 1,428,300 1,100,300 1,237,713 137,413
Grading permits 11,000 36,000 28,467 (7,533)
Encroachment permits 85,500 130,500 118,827 (11,673)
Miscellaneous permits 800 1,450 1,125 (325)
Business regulatory permits 16,000 16,000 21,985 5,985
Golf cart permits 1,300 1,300 2,210 910
Valet parking permits 700 700 225 (475)
Total Licenses and Permits 1,543,600 1,286,250 1,410,552 124,302 Intergovernmental
State mandate cost - - 263,956 263,956
Motor vehicle in-lieu fees 61,000 61,000 80,237 19,237
Monthly parking bail 5,000 5,000 10,971 5,971
Reimbursement RDA costs 597,015 597,015 597,015 -
Other reimbursements 735,500 1,088,000 1,017,162 (70,838) Total Intergovernmental 1,398,515 1,751,015 1,969,341 218,326 Rental income 162,329 162,329 134,823 (27,506)
Charges for Services
Subdivision fees 382,999 382,999 514,289 131,290
Zoning fees 68,000 61,000 64,425 3,425
Plan check fees 408,000 408,000 607,498 199,498
Sale of maps and publications 3,500 4,000 9,803 5,803
Microfilm fees 100 100 - (100)
Vehicle impact fees 430,000 430,000 755,972 325,972
Other fees 54,000 174,500 216,170 41,670
Total Charges for Services 1,346,599 1,460,599 2,168,157 707,558 Investment Earnings
Interest Income 4,500,000 5,000,000 5,660,055 660,055
Interest on notes receivable 200,000 200,000 143,090 (56,910) Total Investment Earnings 4,700,000 5,200,000 5,803,145 603,145 Fines and Forfeitures
Vehicle code fines 22,000 22,000 44,813 22,813
Municipal court fines 3,000 11,000 6,493 (4,507)
VICR fees 67,000 77,000 99,482 22,482
Total Fines and Forfeitures 92,000 110,000 150,788 40,788 Miscellaneous
Code compliance 50,000 25,000 56,754 31,754
Certificate of compliance fee 300 300 - (300)
Nuisance abatement fee 5,600 4,000 - (4,000)
Abandoned vehicle abatement 24,999 44,999 45,574 575
Other revenue 259,759 434,668 738,873 304,205
Total Miscellaneous 340,658 508,967 841,201 332,234
Transfer in 1,167,700 2,680,140 2,491,425 (188,715)
Lease and subscription arrangements - - 140,618 140,618 Amounts available for appropriations 83,222,877 89,194,221 96,935,655 7,600,816 Budget Amounts Variance with
Final Budget
Positive
Original Final (Negative)
Actual
Amounts

CITY OF PALM DESERT, CALIFORNIA
Budgetary Comparison Schedule by Department
General Fund
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 120 230 Charges to appropriation (outflow):

Current:

General government
City Council 350,401 420,244 332,247 87,997
City Clerk 1,192,865 1,353,119 1,224,963 128,156
Legislative advocacy 40,845 40,845 36,000 4,845
Elections 165,000 149,500 104,350 45,150
City attorney 317,520 320,916 320,916 -
Legal special services 353,590 838,590 789,001 49,589
City manager 2,077,045 1,341,928 1,221,146 120,782
Finance 2,436,288 2,629,456 3,430,188 (800,732)
Independent audit 100,000 161,731 137,088 24,643
Human resources 1,117,478 1,121,837 939,615 182,222
General services 4,967,875 6,468,574 5,904,180 564,394
Information technology 3,498,426 6,712,429 3,915,867 2,796,562 Unemployment insurance 10,000 25,000 24,597 403
Insurance 1,254,623 1,135,423 1,126,169 9,254
Community promotions 557,720 557,720 440,314 117,406
Public affairs and marketing 2,206,326 2,096,713 1,929,768 166,945 Visitor services 12,930 12,930 8,461 4,469
Economic development 1,776,934 1,980,660 1,667,046 313,614 Code enforcement 946,494 1,089,962 1,032,843 57,119
Permit center 951,321 1,117,942 1,010,934 107,008
Contributions 1,979,025 1,979,290 1,917,955 61,335
Capital projects 4,729,818 6,028,134 4,761,023 1,267,111 Total General Government 31,042,524 37,582,943 32,274,671 5,308,272 Public safety
Police services 22,294,902 22,862,461 22,308,994 553,467 Animal regulation 410,000 592,000 490,341 101,659
Traffic safety 1,469,949 1,854,758 1,520,765 333,993
Building and safety 1,318,941 1,526,558 1,439,413 87,145 Community safety 224,100 304,100 270,650 33,450
Total Public Safety 25,717,892 27,139,877 26,030,163 1,109,714 Parks, Recreation, and Culture
Civic center park 2,199,500 2,157,248 1,665,519 491,729 Citywide park maintenance 1,487,000 1,665,475 1,366,158 299,317 Landscape services 3,231,294 3,679,709 3,255,847 423,862 Total Parks, Recreation, and Culture 6,917,794 7,502,432 6,287,524 1,214,908 Public works
Public works 1,827,840 2,035,705 1,909,389 126,316
Public works streets 2,637,730 2,928,077 2,676,968 251,109 ADA improvements 50,000 50,000 50,000 -
Parking lot improvements 200,000 368,380 171,909 196,471 Corporation yard 214,700 261,200 199,881 61,319
Public works fleet 412,500 483,615 409,854 73,761
Building maintenance 1,287,958 1,058,830 890,217 168,613 Portola community center 219,750 219,750 173,231 46,519 Total Public Works 6,850,478 7,405,557 6,481,449 924,108 Capital Outlay 544,000 420,885 252,264 168,621
Debt service:

Principal - - 240,200 (240,200)
Interest and fiscal charges - - 8,991 (8,991)
Interfund transfers 11,990,324 31,846,028 31,008,583 837,445 Total charges to appropriations 83,063,012 111,897,722 102,583,845 9,313,877 Net change in fund balance $ 159,865 $ (22,703,501) (5,648,190) $ 17,055,311 Fund balance-beginning 126,353,653
Fund balances-ending $ 120,705,463
Budget Amounts Variance with
Final Budget
Positive
Original Final (Negative)
Actual
Amounts

CITY OF PALM DESERT, CALIFORNIA
Budgetary Comparison Schedule by Department (Continued) General Fund
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 121 231 Prop A Fire Tax
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 11,402,490 $ 11,402,490 $ 13,045,657 $ 1,643,167 Special assessments collected 2,474,050 2,474,050 2,188,202 (285,848) Intergovernmental revenues 1,450,000 1,450,000 1,442,674 (7,326) Charges for services 2,900,000 2,900,000 4,424,656 1,524,656 Investment earnings 500,000 500,000 1,419,450 919,450
Total revenues 18,726,540 18,726,540 22,520,639 3,794,099

EXPENDITURES
Current:

Public safety 22,239,138 22,253,715 18,941,495 3,312,220 Capital outlay 1,810,000 21,785,115 3,701,001 18,084,114 Total expenditures 24,049,138 44,038,830 22,642,496 21,396,334 Excess (deficiency) of revenues over
(under) expenditures (5,322,598) (25,312,290) (121,857) 25,190,433

OTHER FINANCING SOURCES (USES)
Transfers in 5,000,000 5,000,000 5,000,000 -
Total other financing sources (uses) 5,000,000 5,000,000 5,000,000 - Net change in fund balance $ (322,598) $ (20,312,290) 4,878,143 $ 25,190,433 Fund balance-beginning 22,353,727
Fund balances-ending $ 27,231,870

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Prop A Fire Tax
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 122 232 Housing Asset Fund
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Charges for services $ - $ - $ 68,979 $ 68,979
Investment earnings 280,600 1,952,000 1,786,096 (165,904) Miscellaneous - 35,328 37,995 2,667
Total revenues 280,600 1,987,328 1,893,070 (94,258)

EXPENDITURES
Current:

Housing 3,543,650 11,929,080 52,392 11,876,688
Capital outlay 300,000 300,000 12,500 287,500
Total expenditures 3,843,650 12,229,080 64,892 12,164,188 Net change in fund balance $ (3,563,050) $ (10,241,752) 1,828,178 $ 12,069,930 Fund balance-beginning 51,941,714
Fund balances-ending $ 53,769,892

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Housing Asset Fund
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 123 233 Housing Authority
Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Fees and rentals $ 9,663,031 $ 9,663,031 $ 9,402,683 $ (260,348) Investment earnings 70,600 70,600 776,883 706,283
Miscellaneous - - 97,025 97,025
Total revenues 9,733,631 9,733,631 10,276,591 542,960

EXPENDITURES
Current:

Housing 13,458,975 16,091,568 8,623,482 7,468,086
Total expenditures 13,458,975 16,091,568 8,623,482 7,468,086 Excess (deficiency) of revenues over
(under) expenditures (3,725,344) (6,357,937) 1,653,109 8,011,046

OTHER FINANCING SOURCES (USES)
Transfers out (493,772) (493,772) (380,542) 113,230
Total other financing sources (uses) (493,772) (493,772) (380,542) 113,230 Net change in fund balance $ (4,219,116) $ (6,851,709) 1,272,567 $ 8,124,276 Fund balance-beginning 17,097,718
Fund balances-ending $ 18,370,285

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Housing Authority
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 124 234 Notes to Required Supplementary Information
NOTE 1: BUDGETS AND BUDGETARY ACCOUNTING
The City used the following procedures in establishing the budgetary data reported in the financial statements:

1. Before the beginning of the fiscal year, the City Manager submits to the City Council a proposed budget for the year commencing the following July 1.

2. Public hearings are conducted to obtain taxpayer comments.

3. The budget is subsequently adopted through passage of a resolution.

4. Expenditures for the General Fund cannot exceed amounts budgeted at the departmental level, which is the legal level of control. For other funds, expenditures cannot exceed the total amount budgeted for each fund, which is the legal level of control.

The City Manager is authorized to transfer appropriations (without council approval) between an object of a General Fund Department and authority to adjust intra-and outer departmental budgeted line items, as well as inter-fund transfers, provided such adjustments do not exceed the total approved budget. The City Council approves all other changes. Annual appropriation amounts lapse at year-end.

5. Encumbrances and continuing appropriations are rebudgeted as of July 1, by Council action.

6. Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all governmental funds except for certain special revenue funds and capital projects funds, which adopt project length budgets and debt service funds that are not budgeted as effective budgetary control is achieved through debt indenture provisions. The following funds did not have legally adopted budgets during the current fiscal year:

Capital Projects Fund - Special Assessment District

CITY OF PALM DESERT, CALIFORNIA
Notes to Required Supplementary Information
For the Year Ended June 30, 2025
See accompanying Notes to the Basic Financial Statements 125 235 126 236

OTHER GOVERNMENTAL FUNDS

COMBINING STATEMENTS
127 237
Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trust that are legally restricted to expenditures for specific purposes.

Traffic Safety Fund – Traffic and court fines are collected in these funds. A transfer from this Fund to the General Fund is made at the end of the fiscal year by council action to be applied toward the eligible expenditures permitted by law.

Gas Tax Fund – Portions of the tax rate per gallon levied by the State of California on all gasoline purchases are allocated to cities throughout the State. These funds are restricted to expenditure for transit and street-related purposes.

Measure A Fund – This fund is used to account for the half- cent sales tax approved by the voters of Riverside County in 1988. Funds are restricted for local street and road expenditures only.

Housing Mitigation Fee Fund – This fund is used to account for fees collected from construction of commercial and office buildings for low and moderate income mitigation purposes to be used strictly for projects and programs that benefit the low and moderate income households.

Community Development Block Grant Fund – This fund is used to account for the receipts and expenditures of CDBG funds received from the U.S. Department of Housing and Urban Development.

Child Care Program Fund – This fund is used to collect funds from developers for the purpose of providing child care programs.

Public Safety Police Grants Fund – This fund is used to account for grants received from the U.S. Department of Justice under the Local Law Enforcement Block Grant Program for the purpose of purchasing equipment related to public safety.

New Construction Tax Fund – This fund is used to account for tax collected upon application to the City for a building permit from every person/entity for the construction of any new building, addition or trailer space in the city according to a fee schedule. Its use is restricted for the acquisition and development of public facilities such as parks, playgrounds and public structures.

Planned Drainage Fund – This fund is used to account for off-site drainage fees based on an established fee schedule collected prior to approval of the final map in the case of land being subdivided or prior to the issuance of a building permit in the case of construction or improvement of subdivided land.

Parks and Recreational Facilities Fund – This fund is used to account for fees collected for residential and subdivision developments collected either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to park development, maintenance and equipment.

Traffic Signals Fund – This fund is used to account for fees collected for residential, commercial and industrial developments either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to the acquisition and maintenance of traffic signals.

Fire Facilities Restoration Fund – This fund is used to collect funds from developers for the purpose of construction, restoration and purchase of equipment for fire stations within the City.

Recycling Fund – This fund is used to account for resources resulting from lower landfill tipping fees which have been reduced to zero in 2013, and State grant funds. Funds will be utilized for purposes of promoting recycling and recycling related activities.

OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE
128 238
Energy Independence Loan Fund – This fund is used to provide funding for the AB811 Energy Loans and collect assessments from those AB811 loans through property tax collections. The assessments collected will be used to service debt issued and to provide additional funding for the AB811 loans.

Air Quality Management Fund – This fund accounts for receipts from South Coast Air Quality Management District, sixty percent of which is disbursed to the Coachella Valley Association of Governments.

Aquatic Center Fund – This fund is used to account for revenues and expenditures for the City’s aquatic facility.

Cannabis Compliance Fund – This fund is used to account for revenues and expenditures for the City’s cannabis compliance activity.

El Paseo Assessment District Fund – This fund is used to collect assessments on all business establishments located within the boundaries set for the El Paseo Parking and business improvement area based on a fee schedule established for the various types of businesses. Proceeds from all charges are used for the promotion of business activities in the area.

Various Landscape and Lighting District Fund – These funds are used to account for expenditures and receipts of property taxes and service fees levied to the property owners in the various landscaping and lighting districts, which were formed to provide landscaping and street lighting maintenance. Individual landscaping and lighting funds are set up for Districts No 1 through 17.

Affordable Housing Fund – This fund is used to account for the management and operation of the affordable housing portfolio.

Permanent Local Housing Allocation Grant Fund – This fund provides a permanent source of funding to cities and counties to help meet the need for affordable housing and to increase the supply of affordable housing units.

Opioid Settlement Fund – This fund is used to account for the receipts and expenditures related to the Nationwide Class Action Opioid Settlement intended to be used to address the nation' s continuing opioid crisis.

Library Services Fund – This fund is used to account for revenues and expenditures for the City's library facility. 129 239
Capital Projects Funds are used to account for the acquisition and construction of major capital facilities, except for those financed by certain Special Revenue and Enterprise funds.

Capital Projects Reserve Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and development of public facilities, infrastructure and equipment.

Drainage Facilities Fund - This fund is used to account for resources and expenditures for planned capital improvement projects that are under the Master Drainage Plan.

Economic Development Fund - This fund is used to account for façade enhancement projects for Palm Desert businesses utilizing funds from the sales of certain City-owned properties.

Parks and Recreational Facilities Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to park development, maintenance and equipment.

Art in Public Places Fund - This fund is used to account for fees collected from residential, commercial and public facilities development except for street and drainage projects. Its use is restricted for acquisition, installation, improvement and maintenance of artwork to be displayed in the City, the administration of the program and community public art education programs.

Signalization Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the acquisition and maintenance of traffic signals.

Capital Golf Fund - This fund is used to offset the cost of capital improvements, equipment purchases, perimeter maintenance, pay off assessments and other nonrecurring costs that will arise as a result of Desert Willow Golf Course Resort. Funding sources for the Golf Course Maintenance Fund are collections from the IROC and Standard Vacation Ownership, Inc. time-share project.

Buildings Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the improvement and maintenance of public facilities and structures.

Library Fund - This fund is used to account for resources and expenditures for capital improvement projects that are related to the purchase of library resources for the Multi-Agency Library.

Special Assessment District Fund - This fund is used to account for the construction of public improvements from proceeds resulting from the creation of various assessment Districts.

Assessment District No. 94-3 Merano Silver Spur Ranch
Highlands Undergrounding
CFD University Special Assessment
Assessment 29
University Park

OTHER GOVERNMENTAL FUNDS - CAPITAL PROJECTS
130 240
City Highlands Undergrounding Fund – This fund is used to account for the resources and payment for debt related to Highlands Undergrounding.

OTHER GOVERNMENTAL FUNDS - DEBT SERVICE FUND
131 241
Combining Balance Sheet
Special Revenue Funds
Traffic Safety Gas Tax Measure A
Housing
Mitigation Fee
ASSETS
Cash and investments $ 3,881 $ 5,939,706 $ 17,636,719 $ 3,244,054 Receivables:

Accounts - - - 300
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - - -
Due from other governments 77 495,027 581,951 -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 3,958 $ 6,434,733 $ 18,218,670 $ 3,244,354

LIABILITIES
Accounts payable $ - $ 332,396 $ 1,115,871 $ -
Unearned revenue - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities - 332,396 1,115,871 -

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

FUND BALANCES
Nonspendable - - - -
Restricted total 3,958 6,102,337 17,102,799 3,244,354
Committed - - - -
Assigned - - - -
Total fund balances 3,958 6,102,337 17,102,799 3,244,354 Total liabilities, deferred inflows, and fund
balances $ 3,958 $ 6,434,733 $ 18,218,670 $ 3,244,354

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2025
132 242
Special Revenue Funds
Community
Development
Block Grant
Child Care
Program
Public Safety
Police Grants
New
Construction
Tax
ASSETS
Cash and investments $ - $ 962,918 $ 386,531 $ 1,883,822 Receivables:

Accounts - - - -
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - - -
Due from other governments 135,354 - - -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 135,354 $ 962,918 $ 386,531 $ 1,883,822

LIABILITIES
Accounts payable $ 12,097 $ - $ 136,584 $ 16,771
Unearned revenue - - 204,617 -
Due to other funds 84,095 - - -
Advances from other funds - - - -
Total liabilities 96,192 - 341,201 16,771

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

FUND BALANCES
Nonspendable - - - -
Restricted total 39,162 962,918 45,330 1,867,051
Committed - - - -
Assigned - - - -
Total fund balances 39,162 962,918 45,330 1,867,051
Total liabilities, deferred inflows, and fund
balances $ 135,354 $ 962,918 $ 386,531 $ 1,883,822

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
133 243
Special Revenue Funds
Planned
Drainage
Parks and
Recreational
Facilities Traffic Signals
Fire Facilities
Restoration
ASSETS
Cash and investments $ 1,038,982 $ 2,094,118 $ 271,513 $ 712,167 Receivables:

Accounts - - - -
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - - -
Due from other governments - - - -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 1,038,982 $ 2,094,118 $ 271,513 $ 712,167

LIABILITIES
Accounts payable $ - $ - $ 20,243 $ 40,211
Unearned revenue - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities - - 20,243 40,211

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

FUND BALANCES
Nonspendable - - - -
Restricted total 1,038,982 2,094,118 251,270 671,956
Committed - - - -
Assigned - - - -
Total fund balances 1,038,982 2,094,118 251,270 671,956 Total liabilities, deferred inflows, and fund
balances $ 1,038,982 $ 2,094,118 $ 271,513 $ 712,167

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
134 244
Special Revenue Funds
Recycling
Energy
Independence
Loan
Air Quality
Management
Aquatic
Center
ASSETS
Cash and investments $ 3,765,683 $ 1,881,188 $ 74,601 $ 3,159,064 Receivables:

Accounts 70,352 - - 279,070
Assessments - 4,193 - -
Accrued interest - 32,632 - -
Loans - 789,624 - -
Deposits - - - -
Prepaid expenses 166 - - 7,100
Due from other governments - - - -
Advances to other funds - - - -
Inventories - - - 11,183
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 3,836,201 $ 2,707,637 $ 74,601 $ 3,456,417

LIABILITIES
Accounts payable $ 54,299 $ - $ 25,791 $ 613,506
Unearned revenue 14,250 - - 2,250
Due to other funds - - - -
Advances from other funds - 709,000 - -
Total liabilities 68,549 709,000 25,791 615,756

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - 32,632 - -
Total deferred inflows of resources - 32,632 - -

FUND BALANCES
Nonspendable 166 - - 7,100
Restricted total 3,767,486 - 48,810 2,833,561
Committed - 1,966,005 - -
Assigned - - - -
Total fund balances 3,767,652 1,966,005 48,810 2,840,661 Total liabilities, deferred inflows, and fund
balances $ 3,836,201 $ 2,707,637 $ 74,601 $ 3,456,417

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
135 245
Special Revenue Funds
Cannabis
Compliance
El Paseo
Assessment
District
Various
Landscape
and Lighting
District
Affordable
Housing
ASSETS
Cash and investments $ 1,948,893 $ 197,812 $ 2,992,285 $ 1,463,191 Receivables:

Accounts 70,273 9,521 - 1,577
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - - -
Due from other governments - - 36,150 -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 2,019,166 $ 207,333 $ 3,028,435 $ 1,464,768

LIABILITIES
Accounts payable $ - $ 12,609 $ 105,126 $ (259)
Unearned revenue - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities - 12,609 105,126 (259)

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

FUND BALANCES
Nonspendable - - - -
Restricted total 2,019,166 194,724 2,923,309 1,465,027
Committed - - - -
Assigned - - - -
Total fund balances 2,019,166 194,724 2,923,309 1,465,027 Total liabilities, deferred inflows, and fund
balances $ 2,019,166 $ 207,333 $ 3,028,435 $ 1,464,768

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
136 246
Special Revenue Funds
Capital
Projects
Funds
Permanent
Local Housing
Allocation
Grant
Opioid
Settlement
Library
Services
Capital
Projects
Reserve
ASSETS
Cash and investments $ 127,739 $ 368,380 $ 528,558 $ 16,890,798 Receivables:

Accounts - - 4,297 -
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - 6,771 -
Due from other governments - - 940 -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 127,739 $ 368,380 $ 540,566 $ 16,890,798

LIABILITIES
Accounts payable $ 3,750 $ 39,427 $ 121,104 $ 408,711
Unearned revenue - 298,786 1,582 63,041
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities 3,750 338,213 122,686 471,752

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

FUND BALANCES
Nonspendable - - 6,771 -
Restricted total 123,989 30,167 411,109 -
Committed - - - -
Assigned - - - 16,419,046
Total fund balances 123,989 30,167 417,880 16,419,046
Total liabilities, deferred inflows, and fund
balances $ 127,739 $ 368,380 $ 540,566 $ 16,890,798

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
137 247
Capital Projects Funds
Drainage
Facilities
Economic
Development
Parks and
Recreational
Facilities
Art in Public
Places
ASSETS
Cash and investments $ 4,738,925 $ 1,037,652 $ 11,181 $ 1,736,956 Receivables:

Accounts - - - -
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - 20,000 - -
Prepaid expenses - 25,392 - 1,000
Due from other governments - 11,313 - -
Advances to other funds - - - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 4,738,925 $ 1,094,357 $ 11,181 $ 1,737,956

LIABILITIES
Accounts payable $ 26,025 $ 53,932 $ - $ 5,190
Unearned revenue - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities 26,025 53,932 - 5,190

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

FUND BALANCES
Nonspendable - 45,392 - 1,000
Restricted total - - - 1,731,766
Committed - - - -
Assigned 4,712,900 995,033 11,181 -
Total fund balances 4,712,900 1,040,425 11,181 1,732,766 Total liabilities, deferred inflows, and fund
balances $ 4,738,925 $ 1,094,357 $ 11,181 $ 1,737,956

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
138 248
Capital Projects Funds
Signalization Capital Golf Buildings Library
ASSETS
Cash and investments $ 123,980 $ 3,548,078 $ 4,648,639 $ 3,390,859 Receivables:

Accounts - - - -
Assessments - - - -
Accrued interest - - - -
Loans - - - -
Deposits - - - -
Prepaid expenses - - - 14,810
Due from other governments - - - -
Advances to other funds - 1,598,773 - -
Inventories - - - -
Restricted assets:

Cash with fiscal agent - - - -
Total assets $ 123,980 $ 5,146,851 $ 4,648,639 $ 3,405,669

LIABILITIES
Accounts payable $ - $ 405,589 $ 6,907 $ 133,922
Unearned revenue - - - -
Due to other funds - - - -
Advances from other funds - - - -
Total liabilities - 405,589 6,907 133,922

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

FUND BALANCES
Nonspendable - - - 14,810
Restricted total - - 4,641,732 3,256,937
Committed - - - -
Assigned 123,980 4,741,262 - -
Total fund balances 123,980 4,741,262 4,641,732 3,271,747 Total liabilities, deferred inflows, and fund
balances $ 123,980 $ 5,146,851 $ 4,648,639 $ 3,405,669

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
139 249
Capital Projects
Funds
Debt Service
Funds
Special
Assessment
District
City Highlands
Undergrounding
Total
Nonmajor
Funds
ASSETS
Cash and investments $ 209,633 $ 158,966 $ 87,177,472
Receivables:

Accounts - - 435,390
Assessments - 952,714 956,907
Accrued interest - - 32,632
Loans - - 789,624
Deposits - - 20,000
Prepaid expenses - - 55,239
Due from other governments - 4,289 1,265,101
Advances to other funds - - 1,598,773
Inventories - - 11,183
Restricted assets:

Cash with fiscal agent 57 - 57
Total assets $ 209,690 $ 1,115,969 $ 92,342,378

LIABILITIES
Accounts payable $ - $ - $ 3,689,802
Unearned revenue - - 584,526
Due to other funds - - 84,095
Advances from other funds - - 709,000
Total liabilities - - 5,067,423

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - 952,714 985,346
Total deferred inflows of resources - 952,714 985,346

FUND BALANCES
Nonspendable - - 75,239
Restricted total 209,690 163,255 57,244,963
Committed - - 1,966,005
Assigned - - 27,003,402
Total fund balances 209,690 163,255 86,289,609
Total liabilities, deferred inflows, and fund
balances $ 209,690 $ 1,115,969 $ 92,342,378

CITY OF PALM DESERT, CALIFORNIA
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2025
140 250
141 251
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Special Revenue Funds
Traffic Safety Gas Tax Measure A
Housing
Mitigation Fee

REVENUES
Taxes $ - $ - $ 3,337,580 $ 26,079
Special assessments collected - - - -
Licenses and permits - - - -
Intergovernmental revenues - 2,816,735 - -
Fees and rentals - - - -
Charges for services - - - -
Investment earnings 288 245,971 1,124,018 173,153
Fines and forfeitures 1,394 - - -
Miscellaneous - - - -
Total revenues 1,682 3,062,706 4,461,598 199,232

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Parks, recreation and culture - - - -
Public works - 911,127 3,697,192 -
Housing - - - 65,000
Library - - - -
Capital outlay - 288,596 7,047,609 -
Debt service: - - - -
Principal - - - -
Interest - - - -
Total expenditures - 1,199,723 10,744,801 65,000
Excess (deficiency) of revenues
over (under) expenditures 1,682 1,862,983 (6,283,203) 134,232

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out (2,700) - - -
Lease and subscription arrangements - - - -
Total other financing sources (uses) (2,700) - - -
Net change in fund balances (1,018) 1,862,983 (6,283,203) 134,232 Fund balances (deficit)-beginning 4,976 4,239,354 23,386,002 3,110,122 Fund balances (deficit)-ending $ 3,958 $ 6,102,337 $ 17,102,799 $ 3,244,354

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2025
142 252
Special Revenue Funds
Community
Development
Block Grant
Child Care
Program
Public Safety
Police Grants
New
Construction
Tax

REVENUES
Taxes $ - $ 47,660 $ - $ 164,382
Special assessments collected - - - -
Licenses and permits - - - -
Intergovernmental revenues 477,867 - 165,899 -
Fees and rentals - - - -
Charges for services - - - -
Investment earnings - 48,336 15,571 98,969
Fines and forfeitures - - - -
Miscellaneous - - - -
Total revenues 477,867 95,996 181,470 263,351

EXPENDITURES
Current:

General government 422,077 - - -
Public safety - - 165,899 -
Parks, recreation and culture - - - -
Public works - - - -
Housing - - - -
Library - - - -
Capital outlay 55,790 - - 329,927
Debt service: - - - -
Principal - - - -
Interest - - - -
Total expenditures 477,867 - 165,899 329,927
Excess (deficiency) of revenues
over (under) expenditures - 95,996 15,571 (66,576)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Lease and subscription arrangements - - - -
Total other financing sources (uses) - - - -
Net change in fund balances - 95,996 15,571 (66,576)
Fund balances (deficit)-beginning 39,162 866,922 29,759 1,933,627 Fund balances (deficit)-ending $ 39,162 $ 962,918 $ 45,330 $ 1,867,051

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
143 253
Special Revenue Funds
Planned
Drainage
Parks and
Recreational
Facilities Traffic Signals
Fire Facilities
Restoration

REVENUES
Taxes $ 146,635 $ 327,467 $ 18,700 $ 53,474
Special assessments collected - - - -
Licenses and permits - - - -
Intergovernmental revenues - - - -
Fees and rentals - - - -
Charges for services - - - -
Investment earnings 52,000 112,020 31,221 59,011
Fines and forfeitures - - - -
Miscellaneous - - - -
Total revenues 198,635 439,487 49,921 112,485

EXPENDITURES
Current:

General government - - - -
Public safety 11,718 - - -
Parks, recreation and culture - - - -
Public works - - - -
Housing - - - -
Library - - - -
Capital outlay - 134,960 404,866 626,834
Debt service: - - - -
Principal - - - -
Interest - - - -
Total expenditures 11,718 134,960 404,866 626,834
Excess (deficiency) of revenues
over (under) expenditures 186,917 304,527 (354,945) (514,349)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Proceeds from subscriptions and leases - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 186,917 304,527 (354,945) (514,349) Fund balances (deficit)-beginning, as restated 852,065 1,789,591 606,215 1,186,305 Fund balances (deficit)-ending $ 1,038,982 $ 2,094,118 $ 251,270 $ 671,956

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
144 254
Special Revenue Funds
Recycling
Energy
Independence
Loan
Air Quality
Management Aquatic Center

REVENUES
Taxes $ - $ - $ - $ -
Special assessments collected - 82,184 - -
Licenses and permits - - - -
Intergovernmental revenues 95,893 - 67,147 -
Fees and rentals - - - 168,216
Charges for services 496,923 - - 849,317
Investment earnings 193,622 91,881 2,581 179,887
Fines and forfeitures - - - -
Miscellaneous - - - -
Total revenues 786,438 174,065 69,728 1,197,420

EXPENDITURES
Current:

General government 488,128 4,117 52,650 -
Public safety - - - -
Parks, recreation and culture - - - 2,911,931
Public works - - - -
Housing - - - -
Library - - - -
Capital outlay - - - 1,181,558
Debt service: - - - -
Principal - 19,000 - -
Interest - 54,325 - -
Total expenditures 488,128 77,442 52,650 4,093,489
Excess (deficiency) of revenues
over (under) expenditures 298,310 96,623 17,078 (2,896,069)

OTHER FINANCING SOURCES (USES)
Transfers in - - - 2,937,500
Transfers out - - - -
Proceeds from subscriptions and leases - - - -
Total other financing sources (uses) - - - 2,937,500
Net change in fund balances 298,310 96,623 17,078 41,431 Fund balances (deficit)-ending $ 3,767,652 $ 1,966,005 $ 48,810 $ 2,840,661

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
145 255
Special Revenue Funds
Cannabis
Compliance
El Paseo
Assessment
District
Various
Landscape and
Lighting
District
Affordable
Housing

REVENUES
Taxes $ 926,842 $ - $ - $ -
Special assessments collected - 393,678 1,060,060 -
Licenses and permits - - - -
Intergovernmental revenues - - - -
Fees and rentals - - - -
Charges for services - - - -
Investment earnings 97,822 10,404 141,165 538
Fines and forfeitures - - - -
Miscellaneous - - - -
Total revenues 1,024,664 404,082 1,201,225 538

EXPENDITURES
Current:

General government - 312,002 - 2,360
Public safety - - - -
Parks, recreation and culture - - - -
Public works - - 976,621 -
Housing - - - 373,475
Library - - - -
Capital outlay - - - 228
Debt service: - - - -
Principal - - - -
Interest - - - -
Total expenditures - 312,002 976,621 376,063
Excess (deficiency) of revenues
over (under) expenditures 1,024,664 92,080 224,604 (375,525)

OTHER FINANCING SOURCES (USES)
Transfers in - - 194,251 430,542
Transfers out (500,000) - - -
Proceeds from subscriptions and leases - - - -
Total other financing sources (uses) (500,000) - 194,251 430,542 Net change in fund balances 524,664 92,080 418,855 55,017 Fund balances (deficit)-beginning 1,494,502 102,644 2,504,454 1,410,010 Fund balances (deficit)-ending $ 2,019,166 $ 194,724 $ 2,923,309 $ 1,465,027

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
146 256
Special Revenue Funds
Capital Projects
Funds
Permanent
Local Housing
Allocation
Grant
Opioid
Settlement
Library
Services
Capital Projects
Reserve

REVENUES
Taxes $ - $ - $ - $ -
Special assessments collected - - - -
Licenses and permits - - - -
Intergovernmental revenues 439,873 242,845 - -
Fees and rentals - - - -
Charges for services - - 5,926 -
Investment earnings - 22,628 57,502 750,664
Fines and forfeitures - - - -
Miscellaneous - - 51,318 223,049
Total revenues 439,873 265,473 114,746 973,713

EXPENDITURES
Current:

General government - - - 1,293,190
Public safety - - - -
Parks, recreation and culture - - - 168,280
Public works - - - 24,114
Housing 45,000 242,845 - -
Library - - 2,934,418 -
Capital outlay - - - 2,694,601
Debt service: - - - -
Principal - - 112,313 -
Interest - - - -
Total expenditures 45,000 242,845 3,046,731 4,180,185
Excess (deficiency) of revenues
over (under) expenditures 394,873 22,628 (2,931,985) (3,206,472)

OTHER FINANCING SOURCES (USES)
Transfers in - - 2,185,290 11,017,674
Transfers out (100,000) - - (1,512,440)
Proceeds from subscriptions and leases - - 529,792 -
Total other financing sources (uses) (100,000) - 2,715,082 9,505,234 Net change in fund balances 294,873 22,628 (216,903) 6,298,762 Fund balances (deficit)-beginning (170,884) 7,539 634,783 10,120,284 Fund balances (deficit)-ending $ 123,989 $ 30,167 $ 417,880 $ 16,419,046

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
147 257
Capital Projects Funds
Drainage
Facilities
Economic
Development
Parks and
Recreational
Facilities
Art in Public
Places

REVENUES
Taxes $ - $ - $ - $ -
Special assessments collected - - - -
Licenses and permits - - - 460,016
Intergovernmental revenues - 400,715 - -
Fees and rentals - 161,050 - -
Charges for services - - - -
Investment earnings 252,797 57,919 576 85,127
Fines and forfeitures - - - -
Miscellaneous - 750 - -
Total revenues 252,797 620,434 576 545,143

EXPENDITURES
Current:

General government - 472,681 - -
Public safety - - - -
Parks, recreation and culture - - - 153,734
Public works 285,621 4,743 - -
Housing - 120,814 - -
Library - - - -
Capital outlay - - - 168,891
Debt service: - - - -
Principal - 193,733 - -
Interest - - - -
Total expenditures 285,621 791,971 - 322,625
Excess (deficiency) of revenues
over (under) expenditures (32,824) (171,537) 576 222,518

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Proceeds from subscriptions and leases - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (32,824) (171,537) 576 222,518 Fund balances (deficit)-beginning 4,745,724 1,211,962 10,605 1,510,248 Fund balances (deficit)-ending $ 4,712,900 $ 1,040,425 $ 11,181 $ 1,732,766

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
148 258
Capital Projects Funds
Signalization Capital Golf Buildings Library

REVENUES
Taxes $ - $ - $ - $ -
Special assessments collected - - - -
Licenses and permits - - - -
Intergovernmental revenues - - - -
Fees and rentals - - - -
Charges for services - 2,769,516 - -
Investment earnings 6,402 283,949 119,600 192,265
Fines and forfeitures - - - -
Miscellaneous - - - -
Total revenues 6,402 3,053,465 119,600 192,265

EXPENDITURES
Current:

General government - - - -
Public safety - - - -
Parks, recreation and culture - 5,895,143 - -
Public works - - - -
Housing - - - -
Library - - - -
Capital outlay - - 856,887 673,384
Debt service: - - - -
Principal - - - -
Interest - - - -
Total expenditures - 5,895,143 856,887 673,384
Excess (deficiency) of revenues
over (under) expenditures 6,402 (2,841,678) (737,287) (481,119)

OTHER FINANCING SOURCES (USES)
Transfers in - - 5,653,640 -
Transfers out - - - -
Proceeds from subscriptions and leases - - - -
Total other financing sources (uses) - - 5,653,640 -
Net change in fund balances 6,402 (2,841,678) 4,916,353 (481,119) Fund balances (deficit)-beginning 117,578 7,582,940 (274,621) 3,752,866 Fund balances (deficit)-ending $ 123,980 $ 4,741,262 $ 4,641,732 $ 3,271,747

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
149 259
Capital Projects
Funds
Debt Service
Funds
Special
Assessment
District
City Highlands
Undergrounding
Total
Nonmajor
Funds

REVENUES
Taxes $ - $ - $ 5,048,819
Special assessments collected - 133,668 1,669,590
Licenses and permits - - 460,016
Intergovernmental revenues - - 4,706,974
Fees and rentals - - 329,266
Charges for services - - 4,121,682
Investment earnings 10,844 5,915 4,524,646
Fines and forfeitures - - 1,394
Miscellaneous - - 275,117
Total revenues 10,844 139,583 21,137,504

EXPENDITURES
Current:

General government - 16,265 3,063,470
Public safety - - 177,617
Parks, recreation and culture - - 9,129,088
Public works - - 5,899,418
Housing - - 847,134
Library - - 2,934,418
Capital outlay - - 14,464,131
Debt service: - -
Principal - 54,000 379,046
Interest - 48,493 102,818
Total expenditures - 118,758 36,997,140
Excess (deficiency) of revenues
over (under) expenditures 10,844 20,825 (15,859,636)

OTHER FINANCING SOURCES (USES)
Transfers in - - 22,418,897
Transfers out - - (2,115,140)
Proceeds from subscriptions and leases - - 529,792
Total other financing sources (uses) - - 20,833,549
Net change in fund balances 10,844 20,825 4,973,913
Fund balances (deficit)-beginning 198,846 142,430 81,315,696 Fund balances (deficit)-ending $ 209,690 $ 163,255 $ 86,289,609

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances(Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2025
150 260
Special Revenue Funds - Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Traffic Safety Original Final
Actual
Amounts
Variance
with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ - $ - $ 288 $ 288
Fines and forfeitures 3,000 3,000 1,394 (1,606)
Total revenues 3,000 3,000 1,682 (1,318)

OTHER FINANCING SOURCES (USES)
Transfers out (2,700) (2,700) (2,700) -
Total other financing sources (uses) (2,700) (2,700) (2,700) - Net change in fund balance $ 300 $ 300 (1,018) $ (1,318) Fund balance-beginning 4,976
Fund balances-ending $ 3,958

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Traffic Safety
For the Year Ended June 30, 2025
151 261
Gas Tax
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 2,700,834 $ 2,700,834 $ 2,816,735 $ 115,901 Investment earnings 193,400 193,400 245,971 52,571
Total revenues 2,894,234 2,894,234 3,062,706 168,472

EXPENDITURES
Current:

Public works 3,660,000 2,515,050 911,127 1,603,923
Capital outlay - 4,292,342 288,596 4,003,746
Total expenditures 3,660,000 6,807,392 1,199,723 5,607,669 Net change in fund balance $ (765,766) $ (3,913,158) 1,862,983 $ 5,776,141 Fund balance-beginning 4,239,354
Fund balances-ending $ 6,102,337

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Gas Tax
For the Year Ended June 30, 2025
152 262
Measure A
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 3,328,000 $ 3,328,000 $ 3,337,580 $ 9,580
Investment earnings 875,600 875,600 1,124,018 248,418
Total revenues 4,203,600 4,203,600 4,461,598 257,998

EXPENDITURES
Current:

Public works 3,300,000 3,779,883 3,697,192 82,691
Capital outlay 11,210,000 23,657,253 7,047,609 16,609,644 Total expenditures 14,510,000 27,437,136 10,744,801 16,692,335 Net change in fund balance $ (10,306,400) $ (23,233,536) (6,283,203) $ 16,950,333 Fund balance-beginning 23,386,002
Fund balances-ending $ 17,102,799

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Measure A
For the Year Ended June 30, 2025
153 263
Housing Mitigation Fee
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 149,118 $ 49,118 $ 26,079 $ (23,039)
Investment earnings 132,300 132,300 173,153 40,853
Total revenues 281,418 181,418 199,232 17,814

EXPENDITURES
Current:

Housing 409,135 423,335 65,000 358,335
Total expenditures 409,135 423,335 65,000 358,335
Net change in fund balance $ (127,717) $ (241,917) 134,232 $ 376,149 Fund balance-beginning 3,110,122
Fund balances-ending $ 3,244,354

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Housing Mitigation Fee
For the Year Ended June 30, 2025
154 264
Community Development Block Grant
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 1,351,359 $ 1,351,359 $ 477,867 $ (873,492) Total revenues 1,351,359 1,351,359 477,867 (873,492)

EXPENDITURES
Current:

General government 728,686 1,047,159 422,077 625,082
Capital outlay - 204,762 55,790 148,972
Total expenditures 728,686 1,251,921 477,867 774,054
Net change in fund balance $ 622,673 $ 99,438 - $ (99,438) Fund balance-beginning 39,162
Fund balances-ending $ 39,162

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Community Development Block Grant
For the Year Ended June 30, 2025
155 265
Child Care Program
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 207,779 $ 107,779 $ 47,660 $ (60,119)
Investment earnings 28,500 28,500 48,336 19,836
Total revenues 236,279 136,279 95,996 (40,283)
Net change in fund balance $ 236,279 $ 136,279 95,996 $ (40,283) Fund balance-beginning 866,922
Fund balances-ending $ 962,918

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Child Care Program
For the Year Ended June 30, 2025
156 266
Public Safety Police Grants
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 165,000 $ 165,000 $ 165,899 $ 899 Investment earnings 12,000 12,000 15,571 3,571
Total revenues 177,000 177,000 181,470 4,470

EXPENDITURES
Current:

Public safety 35,000 168,000 165,899 2,101
Total expenditures 35,000 168,000 165,899 2,101
Net change in fund balance $ 142,000 $ 9,000 15,571 $ 6,571 Fund balance-beginning 29,759
Fund balances-ending $ 45,330

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Public Safety Police Grants
For the Year Ended June 30, 2025
157 267
New Construction Tax
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 650,302 $ 150,302 $ 164,382 $ 14,080
Investment earnings 63,700 63,700 98,969 35,269
Total revenues 714,002 214,002 263,351 49,349

EXPENDITURES
Capital outlay - 494,500 329,927 164,573
Total expenditures - 494,500 329,927 164,573
Net change in fund balance $ 714,002 $ (280,498) (66,576) $ 213,922 Fund balance-beginning 1,933,627
Fund balances-ending $ 1,867,051

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual New Construction Tax
For the Year Ended June 30, 2025
158 268
Planned Drainage
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 70,000 $ 220,000 $ 146,635 $ (73,365)
Investment earnings 33,500 33,500 52,000 18,500
Total revenues 103,500 253,500 198,635 (54,865)

EXPENDITURES
Current:

Public safety - 286,718 11,718 275,000
Total expenditures - 286,718 11,718 275,000
Net change in fund balance $ 103,500 $ (33,218) 186,917 $ 220,135 Fund balance-beginning 852,065
Fund balances-ending $ 1,038,982

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Planned Drainage
For the Year Ended June 30, 2025
159 269
Parks and Recreational Facilities
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 175,000 $ 250,108 $ 327,467 $ 77,359
Investment earnings 70,800 70,800 112,020 41,220
Total revenues 245,800 320,908 439,487 118,579

EXPENDITURES
Capital outlay - 639,729 134,960 504,769
Total expenditures - 639,729 134,960 504,769
Net change in fund balance $ 245,800 $ (318,821) 304,527 $ 623,348 Fund balance-beginning 1,789,591
Fund balances-ending $ 2,094,118

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Parks and Recreational Facilities
For the Year Ended June 30, 2025
160 270
Traffic Signals
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 20,000 $ 20,000 $ 18,700 $ (1,300)
Investment earnings 19,300 19,300 31,221 11,921
Total revenues 39,300 39,300 49,921 10,621

EXPENDITURES
Capital outlay - 460,075 404,866 55,209
Total expenditures - 460,075 404,866 55,209
Net change in fund balance $ 39,300 $ (420,775) (354,945) $ 65,830 Fund balance-beginning 606,215
Fund balances-ending $ 251,270

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Traffic Signals
For the Year Ended June 30, 2025
161 271
Fire Facilities Restoration
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 116,100 $ 116,100 $ 53,474 $ (62,626)
Investment earnings 59,700 59,700 59,011 (689)
Total revenues 175,800 175,800 112,485 (63,315)

EXPENDITURES
Capital outlay - 1,111,915 626,834 485,081
Total expenditures - 1,111,915 626,834 485,081
Net change in fund balance $ 175,800 $ (936,115) (514,349) $ 421,766 Fund balance-beginning 1,186,305
Fund balances-ending $ 671,956

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Fire Facilities Restoration
For the Year Ended June 30, 2025
162 272
Recycling
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 260,000 $ 260,000 $ 95,893 $ (164,107) Charges for services 430,000 430,000 496,923 66,923
Investment earnings 121,900 121,900 193,622 71,722
Total revenues 811,900 811,900 786,438 (25,462)

EXPENDITURES
Current:

General government 753,000 832,011 488,128 343,883
Total expenditures 753,000 832,011 488,128 343,883
Net change in fund balance $ 58,900 $ (20,111) 298,310 $ 318,421 Fund balance-beginning 3,469,342
Fund balances-ending $ 3,767,652

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Recycling
For the Year Ended June 30, 2025
163 273
Energy Independence Loan
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Special assessments collected $ 115,000 $ 115,000 $ 82,184 $ (32,816) Investment earnings 61,500 61,500 91,881 30,381
Total revenues 176,500 176,500 174,065 (2,435)

EXPENDITURES
Current:

General government 15,000 15,000 4,117 10,883
Debt service:

Principal 121,000 121,000 19,000 102,000
Interest 56,145 56,145 54,325 1,820
Total expenditures 192,145 192,145 77,442 114,703
Net change in fund balance $ (15,645) $ (15,645) 96,623 $ 112,268 Fund balance-beginning 1,869,382
Fund balances-ending $ 1,966,005

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Energy Independence Loan
For the Year Ended June 30, 2025
164 274
Air Quality Management
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 65,000 $ 65,000 $ 67,147 $ 2,147 Investment earnings 1,180 1,180 2,581 1,401
Total revenues 66,180 66,180 69,728 3,548

EXPENDITURES
Current:

General government 74,000 74,000 52,650 21,350
Capital outlay 15,830 15,830 - 15,830
Total expenditures 89,830 89,830 52,650 37,180
Net change in fund balance $ (23,650) $ (23,650) 17,078 $ 40,728 Fund balance-beginning 31,732
Fund balances-ending $ 48,810

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Air Quality Management
For the Year Ended June 30, 2025
165 275
Aquatic Center
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Fees and rentals $ - $ 74,080 $ 168,216 $ 94,136
Charges for services 648,000 840,287 849,317 9,030
Investment earnings 39,500 39,500 179,887 140,387
Total revenues 687,500 953,867 1,197,420 243,553

EXPENDITURES
Current:

Parks, recreation and culture 3,251,500 3,181,989 2,911,931 270,058 Capital outlay 350,000 1,529,632 1,181,558 348,074
Total expenditures 3,601,500 4,711,621 4,093,489 618,132 Excess (deficiency) of revenues
over (under) expenditures (2,914,000) (3,757,754) (2,896,069) 861,685

OTHER FINANCING SOURCES (USES)
Transfers in 2,937,500 2,937,500 2,937,500 -
Total other financing sources (uses) 2,937,500 2,937,500 2,937,500 - Net change in fund balance $ 23,500 $ (820,254) 41,431 $ 861,685 Fund balance-beginning 2,799,230
Fund balances-ending $ 2,840,661

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Aquatic Center
For the Year Ended June 30, 2025
166 276
Cannabis Compliance
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Taxes $ 957,853 $ 892,401 $ 926,842 $ 34,441
Investment earnings - - 97,822 97,822
Total revenues 957,853 892,401 1,024,664 132,263

OTHER FINANCING SOURCES (USES)
Transfers out (500,000) (500,000) (500,000) -
Total other financing sources (uses) (500,000) (500,000) (500,000) - Net change in fund balance $ 457,853 $ 392,401 524,664 $ 132,263 Fund balance-beginning 1,494,502
Fund balances-ending $ 2,019,166

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Cannabis Compliance
For the Year Ended June 30, 2025
167 277
El Paseo Assessment District
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Special assessments collected $ 250,000 $ 300,000 $ 393,678 $ 93,678 Investment earnings - - 10,404 10,404
Total revenues 250,000 300,000 404,082 104,082

EXPENDITURES
Current:

General government 275,000 325,000 312,002 12,998
Total expenditures 275,000 325,000 312,002 12,998
Net change in fund balance $ (25,000) $ (25,000) 92,080 $ 117,080 Fund balance-beginning 102,644
Fund balances-ending $ 194,724

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual El Paseo Assessment District
For the Year Ended June 30, 2025
168 278
Various Landscape and Lighting District
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Special assessments collected $ 1,035,784 $ 1,035,784 $ 1,060,060 $ 24,276 Investment earnings 130,900 60,900 141,165 80,265
Total revenues 1,166,684 1,096,684 1,201,225 104,541

EXPENDITURES
Current:

Public works 1,211,031 1,394,776 976,621 418,155
Total expenditures 1,211,031 1,394,776 976,621 418,155
Excess (deficiency) of revenues
over (under) expenditures (44,347) (298,092) 224,604 522,696

OTHER FINANCING SOURCES (USES)
Transfers in 158,000 195,500 194,251 (1,249)
Total other financing sources (uses) 158,000 195,500 194,251 (1,249) Net change in fund balance $ 113,653 $ (102,592) 418,855 $ 521,447 Fund balance-beginning 2,504,454
Fund balances-ending $ 2,923,309

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Various Landscape and Lighting District
For the Year Ended June 30, 2025
169 279
Affordable Housing
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ - $ - $ 538 $ 538
Total revenues - - 538 538

EXPENDITURES
Current:

General government 2,400 2,400 2,360 40
Housing 494,102 489,365 373,475 115,890
Capital outlay 600 228 228 -
Total expenditures 497,102 491,993 376,063 115,930
Excess (deficiency) of revenues
over (under) expenditures (497,102) (491,993) (375,525) 116,468

OTHER FINANCING SOURCES (USES)
Transfers in 497,102 547,102 430,542 (116,560)
Total other financing sources (uses) 497,102 547,102 430,542 (116,560) Net change in fund balance $ - $ 55,109 55,017 $ (92)
Fund balance-beginning 1,410,010
Fund balances-ending $ 1,465,027

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Affordable Housing
For the Year Ended June 30, 2025
170 280
Permanent Local Housing Allocation Grant
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 960,899 $ 439,883 $ 439,873 $ (10) Total revenues 960,899 439,883 439,873 (10)

EXPENDITURES
Current:

Housing 195,000 45,000 45,000 -
Total expenditures 195,000 45,000 45,000 -
Excess (deficiency) of revenues
over (under) expenditures 765,899 394,883 394,873 (10)

OTHER FINANCING SOURCES (USES)
Transfers out (265,000) (100,000) (100,000) -
Total other financing sources (uses) (265,000) (100,000) (100,000) - Net change in fund balance $ 500,899 $ 294,883 294,873 $ (10) Fund balance-beginning (170,884)
Fund balances-ending $ 123,989

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Permanent Local Housing Allocation Grant
For the Year Ended June 30, 2025
171 281
Opioid Settlement
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 51,098 $ 403,826 $ 242,845 $ (160,981) Investment earnings - - 22,628 22,628
Total revenues 51,098 403,826 265,473 (138,353)

EXPENDITURES
Current:

Housing 101,000 251,000 242,845 8,155
Total expenditures 101,000 251,000 242,845 8,155
Net change in fund balance $ (49,902) $ 152,826 22,628 $ (130,198) Fund balance-beginning 7,539
Fund balances-ending $ 30,167

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Opioid Settlement
For the Year Ended June 30, 2025
172 282
Library Services
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Charges for services $ - $ 688 $ 5,926 $ 5,238
Investment earnings - - 57,502 57,502
Miscellaneous - 50,000 51,318 1,318
Total revenues - 50,688 114,746 64,058

EXPENDITURES
Current:

Library 2,601,077 2,665,327 2,934,418 (269,091)
Debt service:

Principal - - 112,313 (112,313)
Total expenditures 2,601,077 2,665,327 3,046,731 (381,404) Excess (deficiency) of revenues
over (under) expenditures (2,601,077) (2,614,639) (2,931,985) (317,346)

OTHER FINANCING SOURCES (USES)
Transfers in 2,400,000 2,185,290 2,185,290 -
Lease and subscription arrangements - - 529,792 529,792 Total other financing sources (uses) 2,400,000 2,185,290 2,715,082 529,792 Net change in fund balance $ (201,077) $ (429,349) (216,903) $ 212,446 Fund balance-beginning 634,783
Fund balances-ending $ 417,880

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Library Services
For the Year Ended June 30, 2025
173 283
Capital Project Funds - Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual – Capital Projects Reserve Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ 335,000 $ 335,000 $ 750,664 $ 415,664 Miscellaneous - - 223,049 223,049
Total revenues 335,000 335,000 973,713 638,713

EXPENDITURES
Current:

General government 1,000,000 3,383,314 1,293,190 2,090,124 Parks, recreation and culture 125,000 1,180,000 168,280 1,011,720 Public works 150,000 25,000 24,114 886
Capital outlay 7,253,612 10,857,126 2,694,601 8,162,525 Total expenditures 8,528,612 15,445,440 4,180,185 11,265,255 Excess (deficiency) of revenues
over (under) expenditures (8,193,612) (15,110,440) (3,206,472) 11,903,968

OTHER FINANCING SOURCES (USES)
Transfers in - 11,017,674 11,017,674 -
Transfers out - (1,512,440) (1,512,440) -
Total other financing sources (uses) - 9,505,234 9,505,234 - Net change in fund balance $ (8,193,612) $ (5,605,206) 6,298,762 $ 11,903,968 Fund balance-beginning 10,120,284
Fund balances-ending $ 16,419,046

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Capital Projects Reserve
For the Year Ended June 30, 2025
174 284
Drainage Facilities
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ 73,700 $ 73,700 $ 252,797 $ 179,097 Total revenues 73,700 73,700 252,797 179,097

EXPENDITURES
Current:

Public works 275,000 3,717,240 285,621 3,431,619
Total expenditures 275,000 3,717,240 285,621 3,431,619
Net change in fund balance $ (201,300) $ (3,643,540) (32,824) $ 3,610,716 Fund balance-beginning 4,745,724
Fund balances-ending $ 4,712,900

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Drainage Facilities
For the Year Ended June 30, 2025
175 285
Economic Development
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Intergovernmental revenues $ 15,000 $ 147,738 $ 400,715 $ 252,977 Fees and rentals 64,543 64,543 161,050 96,507
Investment earnings 61,700 61,700 57,919 (3,781)
Miscellaneous - 750 750 -
Total revenues 141,243 274,731 620,434 345,703

EXPENDITURES
Current:

General government 506,992 1,171,993 472,681 699,312
Public works 3,600 5,000 4,743 257
Housing 234,000 217,599 120,814 96,785
Total expenditures 744,592 1,394,592 791,971 602,621
Net change in fund balance $ (603,349) $ (1,119,861) (171,537) $ 948,324 Fund balance-beginning 1,211,962
Fund balances-ending $ 1,040,425

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Economic Development
For the Year Ended June 30, 2025
176 286
Parks and Recreational Facilities
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ 400 $ 400 $ 576 $ 176
Total revenues 400 400 576 176
Net change in fund balance $ 400 $ 400 576 $ 176
Fund balance-beginning 10,605
Fund balances-ending $ 11,181

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Parks and Recreational Facilities
For the Year Ended June 30, 2025
177 287
Art in Public Places
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Licenses and permits $ 328,275 $ 328,275 $ 460,016 $ 131,741 Investment earnings 53,000 53,000 85,127 32,127
Miscellaneous 164,790 164,790 - (164,790)
Total revenues 546,065 546,065 545,143 (922)

EXPENDITURES
Current:

Parks, recreation and culture 254,120 254,995 153,734 101,261 Capital outlay 820,000 879,000 168,891 710,109
Total expenditures 1,074,120 1,133,995 322,625 811,370
Net change in fund balance $ (528,055) $ (587,930) 222,518 $ 810,448 Fund balance-beginning 1,510,248
Fund balances-ending $ 1,732,766

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Art in Public Places
For the Year Ended June 30, 2025
178 288
Signalization
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ 4,300 $ 4,300 $ 6,402 $ 2,102
Total revenues 4,300 4,300 6,402 2,102
Net change in fund balance $ 4,300 $ 4,300 6,402 $ 2,102 Fund balance-beginning 117,578
Fund balances-ending $ 123,980

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Signalization
For the Year Ended June 30, 2025
179 289
Capital Golf
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Charges for services $ 2,587,865 $ 2,587,865 $ 2,769,516 $ 181,651 Investment earnings 421,400 421,400 283,949 (137,451)
Total revenues 3,009,265 3,009,265 3,053,465 44,200

EXPENDITURES
Current:

Parks, recreation and culture 3,075,000 8,249,888 5,895,143 2,354,745 Total expenditures 3,075,000 8,249,888 5,895,143 2,354,745 Net change in fund balance $ (65,735) $ (5,240,623) (2,841,678) $ 2,398,945 Fund balance-beginning 7,582,940
Fund balances-ending $ 4,741,262

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Capital Golf
For the Year Ended June 30, 2025
180 290
Buildings
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ 102,150 $ 102,150 $ 119,600 $ 17,450 Total revenues 102,150 102,150 119,600 17,450

EXPENDITURES
Current:

General government 150,000 150,000 - 150,000
Capital outlay 2,925,000 3,588,821 856,887 2,731,934
Total expenditures 3,075,000 3,738,821 856,887 2,881,934 Excess (deficiency) of revenues
over (under) expenditures (2,972,850) (3,636,671) (737,287) 2,899,384

OTHER FINANCING SOURCES (USES)
Transfers in - 5,653,640 5,653,640 -
Total other financing sources (uses) - 5,653,640 5,653,640 - Net change in fund balance $ (2,972,850) $ 2,016,969 4,916,353 $ 2,899,384 Fund balance-beginning (274,621)
Fund balances-ending $ 4,641,732

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Buildings
For the Year Ended June 30, 2025
181 291
Library
Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Investment earnings $ - $ 180,000 $ 192,265 $ 12,265
Total revenues - 180,000 192,265 12,265

EXPENDITURES
Capital outlay 3,200,000 3,869,816 673,384 3,196,432
Total expenditures 3,200,000 3,869,816 673,384 3,196,432 Net change in fund balance $ (3,200,000) $ (3,689,816) (481,119) $ 3,208,697 Fund balance-beginning 3,752,866
Fund balances-ending $ 3,271,747

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual Library
For the Year Ended June 30, 2025
182 292
Nonmajor Debt Service Funds - Schedules of Revenues, Expenditures, and Changes in Fund Balances – Budget and Actual - City Highlands Undergrounding Budget Amounts
Original Final
Actual
Amounts
Variance with
Final Budget
Positive
(Negative)

REVENUES
Special assessments collected $ 120,391 $ 120,391 $ 133,668 $ 13,277 Investment earnings 2,600 2,600 5,915 3,315
Total revenues 122,991 122,991 139,583 16,592

EXPENDITURES
Current:

General government 16,684 16,684 16,265 419
Debt service:

Principal 55,000 55,000 54,000 1,000
Interest 48,981 48,981 48,493 488
Total expenditures 120,665 120,665 118,758 1,907
Net change in fund balance $ 2,326 $ 2,326 20,825 $ 18,499 Fund balance-beginning 142,430
Fund balances-ending $ 163,255

CITY OF PALM DESERT, CALIFORNIA
Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual City Highlands Undergrounding
For the Year Ended June 30, 2025
183 293
Internal Service Funds - Combining Statement of Net Position Equipment
Replacement
Compensation
Benefits
Total Internal
Service
Funds
ASSETS
Current assets:

Cash and investments $ 8,477,081 $ 3,110,085 $ 11,587,166 Total current assets 8,477,081 3,110,085 11,587,166
Noncurrent:

Nondepreciable capital assets 11,821 - 11,821
Depreciable capital assets, net 2,994,711 - 2,994,711
Total noncurrent assets 3,006,532 - 3,006,532
Total assets 11,483,613 3,110,085 14,593,698

LIABILITIES
Current liabilities:

Accounts payable 261,685 - 261,685
Compensated absences - 500,000 500,000
Total current liabilities 261,685 500,000 761,685
Noncurrent liabilities:

Compensated absences - 2,134,786 2,134,786
Total noncurrent liabilities - 2,134,786 2,134,786
Total liabilities 261,685 2,634,786 2,896,471

NET POSITION
Net invested in capital assets 3,006,532 - 3,006,532
Unrestricted 8,215,396 475,299 8,690,695
Total net position $ 11,221,928 $ 475,299 $ 11,697,227

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Net Position (Continued)
Internal Service Funds
June 30, 2025
184 294
Statement of Revenues, Expenses and Changes in Net Position Equipment
Replacement
Compensation
Benefits
Total Internal
Service
Funds

OPERATING REVENUES
Interest Income $ 301,704 $ 150,587 $ 452,291
Total operating revenues 301,704 150,587 452,291

OPERATING EXPENSES
General and administrative - 178,700 178,700
Maintenance and operations 431,339 - 431,339
Depreciation 726,526 - 726,526
Total operating expenses 1,157,865 178,700 1,336,565
Operating income (loss) (856,161) (28,113) (884,274)
Income (loss) before transfers (856,161) (28,113) (884,274) Transfers in 3,291,980 658,628 3,950,608
Change in net position 2,435,819 630,515 3,066,334
Net position-beginning 8,786,109 (155,216) 8,630,893
Net position-ending $ 11,221,928 $ 475,299 $ 11,697,227

CITY OF PALM DESERT, CALIFORNIA
Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the Year Ended June 30, 2025
185 295
Combining Statement of Cash Flows
Equipment
Replacement
Compensation
Benefits Totals

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers $ 301,704 $ 150,587 $ 452,291
Payments to suppliers and service providers (192,805) - (192,805) Payments to employees for salaries and benefits - (216,601) (216,601) Net cash provided by (used for)
operating activities 108,899 (66,014) 42,885

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Transfers from other funds 3,291,980 658,628 3,950,608
Net cash provided by (used for)
noncapital financing activities 3,291,980 658,628 3,950,608

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Acquisition and construction of capital assets (851,883) - (851,883) Net cash provided by (used for)
capital and related financing activities (851,883) - (851,883) Net increase (decrease) in
cash and cash equivalents 2,548,996 592,614 3,141,610
Cash and cash equivalents-beginning 5,928,085 2,517,471 8,445,556 Cash and cash equivalents-ending $ 8,477,081 $ 3,110,085 $ 11,587,166

RECONCILIATION OF OPERATING INCOME (LOSS)

TO NET CASH PROVIDED BY (USED FOR)

OPERATING ACTIVITIES
Operating income (loss) $ (856,161) $ (28,113) $ (884,274) Adjustments to reconcile operating income (loss) to
net cash provided by (used for) operating activities:

Depreciation/amortization expense 726,526 - 726,526
Increase (decrease) in accounts payable 238,534 - 238,534 Increase (decrease) in compensated absences - (37,901) (37,901) Total adjustments 965,060 (37,901) 927,159
Net cash provided by (used for)
operating activities $ 108,899 $ (66,014) $ 42,885

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2025
186 296
Fiduciary Funds - Custodial Funds - Combining Statement of Fiduciary Net Position Retiree Service
Stipend
Special
Assessment
Total
Custodial
Funds
ASSETS
Cash and cash equivalents $ 3,232,448 $ 5,337,585 $ 8,570,033 Receivables:

Assessments - 42,707,169 42,707,169
Accrued interest - 649 649
Due from other governments - 24,177 24,177
Cash and investments with fiscal agents - 3,878,696 3,878,696 Total assets 3,232,448 51,948,276 55,180,724

LIABILITIES
Accounts payable - 1,525 1,525
Deposits received - 42,707,169 42,707,169
Due to other governments - 9,239,582 9,239,582
Total liabilities - 51,948,276 51,948,276

NET POSITION
Restricted for other purposes 3,232,448 - 3,232,448
Total net position $ 3,232,448 $ - $ 3,232,448

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Fiduciary Net Position
Fiduciary Funds - Custodial Funds
June 30, 2025
187 297
Combining Statement of Fiduciary Net Position
Retiree Service
Stipend
Special
Assessment
Total
Custodial
Funds

ADDITIONS
Contributions from City $ 979,824 $ - $ 979,824
Investment income 169,570 193,263 362,833
Intergovernmental revenues - 4,548,820 4,548,820
Total additions 1,149,394 4,742,083 5,891,477

DEDUCTIONS
Administrative expenses - 194,425 194,425
Contractual Services 1,010,789 2,250 1,013,039
Interest - 1,725,408 1,725,408
Principal - 2,820,000 2,820,000
Total deductions 1,010,789 4,742,083 5,752,872
Net increase (decrease) in fiduciary net position 138,605 - 138,605 Net position-beginning 3,093,843 - 3,093,843
Net position-ending $ 3,232,448 $ - $ 3,232,448

CITY OF PALM DESERT, CALIFORNIA
Combining Statement of Changes in Fiduciary Net Position Fiduciary Funds - Private Purpose Trust Funds
For the Year Ended June 30, 2025
188 298

STATISTICAL SECTION
Financial Trends
Revenue Capacity
Debt Capacity
Demographic and Economic Information
Operating Information
189 299

CITY OF PALM DESERT, CALIFORNIA

DESCRIPTION OF STATISTICAL SECTION CONTENTS
JUNE 30, 2025
This part of the Cityt’s annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements and the note disclosures say 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 192 Revenue Capacity: these schedules contain information to help the reader assess the City’s most significant local revenue source, the property tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 206 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 . . . . . . 214 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 . . . . . 221 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 190 300
191 301
Financial Trends
Source: CITY Finance Department
192
302
Net Position by Component
Source: CITY Finance Department
193
303
Changes in Net Position
Source: CITY Finance Department
194
304
Changes in Net Position
Source: CITY Finance Department
195
305
Source: CITY Finance Department
196
306
Fund Balances of Governmental Funds
Source: CITY Finance Department
197
307
Changes in Fund Balances of Governmental Funds
Source: CITY Finance Department
198
308
Graphs - Changes in Fund Balances of Governmental Funds Source: CITY Finance Department
199
309
Supplemental Historical General Fund Revenues
Source: CITY Finance Department
200
310
Supplemental Graph - Historical General Fund Revenues
Source: CITY Finance Department
201
311
Supplemental Historical General Fund Expenditures
Source: CITY Finance Department
202
312
Supplemental Graph - Historical General Fund Expenditures Source: CITY Finance Department
203
313
Source: CITY Finance Department
204
314
Supplemental Historical General Revenue and Expenditures Per Capita Source: CITY Finance Department
205
315
Revenue Capacity Information
Source: CITY Finance Department
206
316
Assessed Value and Estimated Actual Value of Taxable Property Source: CITY Finance Department
207
317
Historical Net Assessed Taxable Values Citywide and Graph - Assessed Valuation Growth Source: CITY Finance Department
208
318
Supplemental FY 2021 and 2020 Breakdown of Basic 1% Property Tax Rate Not in Redevelopment Project Area Source: CITY Finance Department
209
319
Property Tax Rates Direct and Overlapping Property Tax Rates Source: CITY Finance Department
210
320
Principal Property Taxpayers
Source: CITY Finance Department
211
321
Property Tax Levies and Collections
Source: CITY Finance Department
212
322
Supplemental Top 25 Sales Tax Generators and Graph - Historical Sales Tax Trends Source: CITY Finance Department
213
323
Debt Capacity Information
Source: CITY Finance Department
214
324
Ratios of Outstanding Debt by Type
Source: CITY Finance Department
215
325
Ratios of General Bonded Debt Outstanding
Source: CITY Finance Department
216
326
Supplemental Special Assessment Information
Source: CITY Finance Department
217
327
Direct and Overlapping Government Activities Debt
Source: CITY Finance Department
218
328
Legal Debt Margin Information
Source: CITY Finance Department
219
329
Pledged-Revenue Coverage
Source: CITY Finance Department
220
330
Demographic and Economic Information
Source: CITY Finance Department
221
331
Demographic and Economic Statistics
Source: CITY Finance Department
222
332
Principal Employers
Source: CITY Finance Department
223
333
Supplemental Miscellaneous Statistics
Source: CITY Finance Department
224
334
Operating Information
Source: CITY Finance Department
225
335
Full-Time Equivalent City Government Employees by Function/ Program Source: CITY Finance Department
226
336
Operating Indicators by Function/ Program
Source: CITY Finance Department
227
337
Redevelopment Custodial Project Areas Map
Source: CITY Finance Department
228
338

SUPPLEMENTAL REDEVELOPMENT CUSTODIAL STATISTICAL SECTION Note: This section is not required by GASB No. 44, however, City believes that statistical information is beneficial to the reader.

On February 1, 2012 the State of California dissolved the City of Palm Desert Redevelopment Agency as part of the Statewide dissolution of all City Redevelopment Agencies, which in turn created the Successor Agency to the Redevelopment Agency of the City of Palm Desert.

For more information on the dissolution of the RDA please see note 19 and note 20.

Source: CITY Finance Department
229
339
Tax Allocation Bond Issue Information
Source: CITY Finance Department
230
340
Capital Asset Statistics by Function/ Program
Source: CITY Finance Department
231
341
Historical Tax Increment - Redevelopment Property Tax Trust Fund Summary Source: CITY Finance Department
232
342
Source: CITY Finance Department
233
343
344
LSLCPAS.COM
January 30, 2026
To the Honorable Mayor and Members of the City Council
City of Palm Desert, California
We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of City of Palm Desert (hereafter, the City) for the year ended June 30, 2025. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 24, 2025.

Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. As described in Note 1 to the financial statements, the City changed accounting policies related to compensated absences by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 101, Compensated Absences, in fiscal year 2025. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:

Management’s estimates of the net pension liability, net other post-employment benefits liability, and claims and judgments liability are based on actuarial valuations. We evaluated the methods, assumptions, and data used to develop the net pension liability, net other post-employment benefits liability, and claims and judgments liability in determining that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

The completion of our audit was delayed due to delay in receiving audit requests. 345
To the Honorable Mayor and Members of the City Council
City of Palm Desert, California
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditors’ report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated January 30, 2026.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to management’s discussion and analysis, the budgetary comparison schedules for the General Fund and major special revenue funds, and the required pension and other postemployment benefits schedules, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on the combining and individual fund statements and schedules which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the introductory and statistical sections of the Annual Comprehensive Financial Report, which accompany the financial statements but are not RSI. Such information has not been subjected to the 346
To the Honorable Mayor and Members of the City Council
City of Palm Desert, California
auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Future GASB Pronouncements
The following Government Accounting Standards Board (GASB) pronouncements will be effective for the following fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal Year 2025-2026
GASB Statement No. 103, Financial Reporting Model Improvements.

GASB Statement No. 104, Disclosure of Certain Capital Assets.

GASB Statement No. 105, Subsequent Events.

Future Projects
Comprehensive Project, Revenue and Expense Recognition.

Major Project, Going Concern Uncertainties and Severe Financial Stress.

Major Project, Infrastructure Assets.

Restriction on Use
This information is intended solely for the information and use of City Council and management of the City and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,
Irvine, California
347
348
LSLCPAS.COM
INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Palm Desert, California
We have audited, in accordance with the 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, the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Palm Desert, 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, and have issued our report thereon dated January 30, 2026.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements.

However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 349
To the Honorable Mayor and Members of the City Council
City of Palm Desert, California
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Irvine, California
January 30, 2026
350

CITY OF PALM DESERT
FISCAL YEAR 202 -202

APPROPRIATIONS LIMIT CALCULATION
Article XIII B of the California Constitution requires adoption of an annual appropriation limit. The original base year limit was adopted in FY 1978-79 and has been adjusted annually for increase by a factor comprised of the percentage change in population combined with either the percentage change in California per capita personal income or the percentage change in local assessment roll due to the addition of local nonresidential new construction. The changes in the local assessment roll due to additional local nonresidential new construction for current and prior periods have not been available from the County Assessor's office.

On November 1988, voters approved Proposition R which increased the limit to $25,000,000. It expired in November 1992. The FY 1993-94 limit was calculated with prior years re-calculated to reflect the expiration of the $25,000,000 limit.

AMOUNT SOURCE
173,766,824 PRIOR YEAR'S CALCULATION

1.2200 STATE DEPT OF FINANCE

1.012200 CALCULATED

3.62 STATE DEPT OF FINANCE

1.0362 CALCULATED

1.0488 B1*B2
182,253,881 B3*A
A. 2023-24 APPROPRIATION LIMIT
B. ADJUSTMENT FACTORS

1. POPULATION %
POPULATION % CHANGE
POPULATION CONVERTED TO RATIO (1.22+100)/100

2. INFLATION %
USING % CHANGES IN CALIF PER CAPITA PERSONAL INCOME
PER CAPITA % CHANGE
PER CAPITA CONVERTED TO RATIO (3.62+100)/100

3. CALCULATION OF FACTOR FOR FY 23-24
C. 2024-25 APPROPRIATIONS LIMIT BEFORE ADJUSTMENTS
D. OTHER ADJUSTMENTS 0 CALCULATED
E. 2024-2025 APPROPRIATIONS LIMIT 182,253,881 C+D
F. APPROPRIATIONS SUBJECT TO LIMIT 79,600,575 CALCULATED G. OVER/(UNDER) LIMIT (102,653,306) F-E
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