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2014-2015 Annual Budget City of Palm Springs

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2014-2015 Annual Budget City of Palm Springs 2014-2015 ANNUAL BUDGET CITY OF PALM SPRINGS CITY OF PALM SPRINGS 2014 – 2015 ANNUAL BUDGET CITY COUNCIL Steve Pougnet, Mayor (Left) Ginny Foat, Councilmember (Top Left) Rick Hutcheson, Mayor pro tem (Top Center Left) Paul Lewin, Councilmember (Top Center Right) Chris Mills, Councilmember (Top Right) David H. Ready – City Manager Prepared by: Geoffrey S. Kiehl, Director of Finance & Treasurer Nancy E. Klukan, Assistant Director of Finance Roxane O’ Neill, Budget, Audit & Revenue Supervisor Catherine Salazar-Wilson, Senior Financial Analyst CITY OF PALM SPRINGS, CALIFORNIA TABLE OF CONTENTS TABLE OF CONTENTS………………………………………………………………………………… I READER'S GUIDE TO THE BUDGET……………………………………………………………… 1 BUDGET SUMMARY 1-1 Budget Message……………………………………………………………………………… 1-1 BUDGET OVERVIEW 2-1 Budget Process……………………………………………………………………………… 2-1 Budget Roles and Responsibilities………………………………………………………… 2-2 Explanation or Revenue Sources…………………………………………………………… 2-3 Budget Summary - Operating Funds……………………………………………………… 2-4 Revenues - Operating Funds (Graph)……………………………………………………… 2-5 Appropriations - Operating Funds (Graph)………………………………………………… 2-6 Fiscal Year comparison of Operating Funds (Graph)…………………………………… 2-7 Appropriation Summary - All Funds………………………………………………………… 2-8 Appropriation Detail - All Funds……………………………………………………………… 2-9 Appropriation by Fund - Internal Service Fund (Graph)………………………………… 2-13 Authorized Positions by Service Area (Graph)…………………………………………… 2-14 FY 2013-14 Budget Calendar…………………………………………………………….. 2-15 CITY INFORMATION 3-1 City Government……………………………………………………………………………… 3-1 City Organization Chart……………………………………………………………………… 3-5 Vision & Mission Statement………………………………………………………………… 3-6 MANAGEMENT & BUDGET POLICIES 4-1 Legal Requirements Regarding Annual Budget…………………………………………… 4-2 Budgetary Controls/Accounting Basis……………………………………………………… 4-2 Description of Reporting Entities…………………………………………………………… 4-3 General Management and Budget Policies………………………………………………… 4-6 Revenue Policy……………………………………………………………………………… 4-7 Reserves Policy……………………………………………………………………………… 4-7 Capital Improvement Program Policy……………………………………………………… 4-7 Investment Policy……………………………………………………………………………… 4-8 Debt Administration and Policies…………………………………………………………… 4-17 Grant Administration Policy………………………………………………………………… 4-19 Cost Accounting Application………………………………………………………………… 4-19 Article XIIIB Appropriations Limit…………………………………………………………… 4-19 Source of Funds by Departments…………………………………………………………… 4-21 FUND SUMMARIES 5-1 Summary of Funds…………………………………………………………………………… 5-1 General Fund - Revenue…………………………………………………………………… 5-3 General Fund - Expenditures………………………………………………………………… 5-4 City Leased Property Fund…………………………………………………………………… 5-5 Forfeited Asset Fund………………………………………………………………………… 5-6 Safety Augmentation Fund…………………………………………………………………… 5-7 I CITY OF PALM SPRINGS, CALIFORNIA TABLE OF CONTENTS (page two) FUND SUMMARES (continued) Indian Gaming Special Distribution Fund………………………………………………… 5-8 Special Development Fund………………………………………………………………… 5-9 CSA 152 Fund……………………………………………………………………………… 5-10 Recycling Fund……………………………………………………………………………… 5-11 Palm Springs Villagefest…………………………………………………………………… 5-12 Neighborhood Involvement Fund………………………………………………………… 5-13 Business Improvement District…………………………………………………………… 5-14 Parking Fund………………………………………………………………………………… 5-15 Parking Capital Fund……………………………………………………………………… 5-16 Gas Tax Fund……………………………………………………………………………… 5-17 Measure "A" Fund………………………………………………………………………… 5-18 Drainage Fund……………………………………………………………………………… 5-19 Emergency Response Fund……………………………………………………………… 5-20 Community Development Block Grant Fund…………………………………………… 5-21 Sustainability………………………………………………………………………………… 5-22 Master Lease Fund………………………………………………………………………… 5-23 CFD Public Safety #1……………………………………………………………………… 5-24 Land/Lite/Park Maintenance District……………………………………………………… 5-25 Air Quality Management Fund…………………………………………………………… 5-26 Public Arts Fund…………………………………………………………………………… 5-27 Library Trust Fund………………………………………………………………………… 5-28 Quimby Act Fees Fund…………………………………………………………………… 5-29 Special Projects Fund (160)..……………………………………………………………… 5-30 Special Grants Fund……………………………………………………………………… 5-31 Measure J Sales Tax…………………………………………………………………….. 5-32 Capital Projects Fund……………………………………………………………………… 5-33 General Debt Service Fund……………………………………………………………… 5-34 Assessment District Fund………………………………………………………………… 5-35 Airport CFC Fund…………………………………………………………………………… 5-36 Airport PFC Fund…………………………………………………………………………… 5-37 Airport Fund (415)………………………………………………………………………… 5-38 Airport Federal Grants Fund (416)……………………………………………………… 5-39 Wastewater Fund…………………………………………………………………………… 5-40 Golf Course Fund…………………………………………………………………………… 5-41 Motor Vehicles Replacement Fund……………………………………………………… 5-42 Facilities Maintenance Fund……………………………………………………………… 5-43 Employee Retirement Benefit Fund……………………………………………………… 5-44 Risk Management Fund…………………………………………………………………… 5-45 Retiree Health Insurance Fund…………………………………………………………… 5-46 Cogeneration Fund………………………………………………………………………… 5-47 II CITY OF PALM SPRINGS, CALIFORNIA TABLE OF CONTENTS (page three) DEPARTMENT SUMMARIES Administration………………………………………………………………………………………… 6-1 City Council (001-1010)……………………………………………………… 6-1 City Council Org (001-1010)…………………………………………………… 6-2 City Manager (001-1100)……………………………………………………… 6-3 City Manager Org (001-1100)………………………………………………… 6-4 Development Services (001-1113)…………………………………………… 6-5 Neighborhood Involvement (001-1114)……………………………………… 6-6 Neighborhood Involvement Org (001-1114)………………………………… 6-7 Information Technology (001-1120)………………………………………… 6-8 Information Technology Org (001-1120)…………………………………… 6-9 City Clerk / Chief of Staff (001-1150)………………………………………… 6-10 City Clerk / Chief of Staff Org (001-1150)…………………………………… 6-11 Human Resources (001-1160)………………………………………………… 6-12 Human Resources Org (001-1160)…………………………………………… 6-13 Rent Control (001-1180)……………………………………………………… 6-14 City Attorney (001-1200)……………………………………………………… 6-15 Unallocated Compensation (001-1220)……………………………………… 6-16 Growth Management………………………………………………………………………………… 6-17 Public Affairs/PSCTV (001-1231)…………………………………………… 6-17 Public Affairs/PSCTV Org (001-1231)……………………………………… 6-18 Document Management (001-1261)………………………………………… 6-19 Finance & Treasury (001-1300)……………………………………………… 6-20 Finance & Treasury Org (001-1300)………………………………………… 6-21 Procurement (001-1330)……………………………………………………… 6-22 Procurement Org (001-1330)………………………………………………… 6-23 Quality of Life………………………………………………………………………………………… 6-24 Community & Economic Development (001-1400)………………………… 6-24 Community & Economic Development Org (001-1400)…………………… 6-25 Econ Recovery/Development Plan (001-2021)……………………………… 6-26 Homeless Program (001-1402)……………………………………………… 6-27 Planning (001-4151)…………………………………………………………… 6-28 Planning Org (001-4151)……………………………………………………… 6-29 Building & Code Enforcement (001-4161)…………………………………… 6-30 Building & Code Enforcement Org (001-4161)……………………………… 6-31 Community Development Block Grant (137-4816)………………………… 6-32 Community Development Block Grant Org (137-4816)…………………… 6-33 Sustainability (138-1270)……………………………………………………… 6-34 Sustainability Org (138-1270)………………………………………………… 6-35 Recycling/Franchise Administration (125-1280)…………………………… 6-36 Recycling/Franchise Administration Org (125-1280)……………………… 6-37 Air Quality Management (149-4609)………………………………………… 6-38 Art Acquisitions (150-4408)…………………………………………………… 6-39 Art Acquisitions Org (150-4408)……………………………………………… 6-40 III CITY OF PALM SPRINGS, CALIFORNIA TABLE OF CONTENTS (page four) DEPARTMENT SUMMARIES (continued) Quality of Life Continue……………………………………………………………………………… 6-41 Recreation Program (001-2510)……………………………………………… 6-41 Recreation Program Org (001-2510)………………………………………… 6-42 Tennis Center (001-2511)……………………………………………………… 6-43 Palm Springs Skate Park (001-2512)………………………………………… 6-44 Swim Center (001-2515)……………………………………………………… 6-45 Demuth Community Center (001-2516)……………………………………… 6-46 James O. Jessie Desert Highland Unity Center (001-2516)……………… 6-47 Library (001-2710)……………………………………………………………… 6-48 Library Org (001-2710)………………………………………………………… 6-49 Palm Springs Villagefest (127-2550)………………………………………… 6-50 Library Trust (151-2752)……………………………………………………… 6-51 Quimby Park & Recreation (152-2460)……………………………………… 6-52 Public Safety…………………………………………………………………………………………… 6-53 Police Admin (001-3010)……………………………………………………… 6-53 Police Admin Org (001-3010)………………………………………………… 6-54 Jail Operations (001-3011)…………………………………………………… 6-55 Downtown Experience - Police (001-3019)………………………………… 6-56 Recovery Act COP Match (001-3020)……………………………………… 6-57 Police Special Distribution Fund (001-3027)………………………………… 6-58 Animal Control (001-3304)…………………………………………………… 6-59 Animal Shelter (001-3305)…………………………………………………… 6-60 Dispatch Center (3400)………………………………………………………… 6-61 911 Emergency Response (136-1291)……………………………………… 6-62 Forfeited Assets - Police (120-3012)………………………………………… 6-63 Safety Augmentation - Police (121-3013)…………………………………… 6-64 Community Facilitities - Police (140-3026)………………………………… 6-65 Police Special Projects (160-4509)…………………………………………… 6-66 Recovery Act COPS (170-3220)……………………………………………… 6-67 Police AB 109 (170-3212)……………………………………………………… 6-68 Fire Admin (001-3520)………………………………………………………… 6-69 Fire Admin Org (001-3520)…………………………………………………… 6-70 Disaster Preparedness (001-3522)…………………………………………… 6-71 Fire Special Distribution Fund (001-3527)…………………………………… 6-72 Safety Augmentation - Fire (121-3523)……………………………………… 6-73 Community Facilities District - Fire (140-3526).…………………………… 6-74
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