The budget document is divided into nine tabbed sections. The following information will explain the content and purpose of each section of the 2016-17 Annual Budget Book. Hover over the orange links below to see each section.
The Budget Summary section contains the budget message which highlights the fiscal outlook & strategies to be implemented for this budget year. The budget message also summarizes the final budget results regarding revenues, expenditures, personnel changes, capital projects, and the enterprise funds. Also included here would be any budget awards the City may have received.
The Budget Overview section contains both general budget information and summarized financial information. The summarized financial information first concentrates on reporting the “operating” revenue and expenditure balances both in report and graph formats. In Palm Springs, operating funds include the General Fund. The Budget Summary-Operating Funds report shows the final budgeted operating revenues and expenditures, transfers in and out, and any projected savings. This report also identifies any surplus or deficit. The operating revenue graph is categorized by eleven major revenue sources, such as property taxes and sales/use taxes. The operating expenditures graph is summarized by seven service area categories, such as administration, growth management, and public safety. Following the operating report and graphs is the Appropriation Summary - All Funds. This report is a summary of all appropriations (exclusive of the Successor Agency, which has its own section) and is categorized by five fund groupings and various service area categories. The five fund groupings include the operating, special revenue, enterprise, internal service, and debt service fund categories. An Appropriations Detail report follows the above report and identifies the appropriations at the departmental level. The information on the Appropriations Detail report further ties to the individual department sheets located in the Department Summaries section. Concluding the Budget Overview section is a graph showing the breakdown of the internal service funds and a graph showing the distribution of authorized positions by service area.
This City Information section contains general City information along with the City’s organizational chart. The Strategic Planning, Mission Statement, Goals and Processes are also included in this section.
MANAGEMENT & BUDGET POLICIES
The Management & Budget Policies section contains various City policies such as the legal requirements regarding the annual budget, controls and accounting basis, description of reporting entities, general management and budget policies, the revenue and reserves policies, capital improvement policy, investment policy, debt and grant administration policies, cost accounting policy, the Articles XIIIB Appropriations Limit and the source of funds by department.
The Fund Summary section begins with a combined summary of revenues, expenditures, transfers & fund balances for all Fiscal Year 16-17 funds within the City (exclusive of the Successor Agency.) This combined fund summary report is followed by summaries of each individual fund. The Individual Fund Summaries shows the sources (revenues) and uses (expenditures) detail for each fund within the City. The fund title and account number are identified at the top of each fund sheet. These sheets also identify the transfers in and out as well as the ending balance for each fund and also provide a 5-year picture of each fund.
The Department Summaries section explains the purpose and task of each department, identifies the department’s objectives and prior year’s accomplishments, reports the current year’s approved expenditure budget and shows the prior two years’ budget and actual expenditures for comparison purposes, and concludes with identifying the authorized employee positions for that department. The Successor Agency is excluded from this section. The current year adopted budget information ties to the Appropriations Detail report located in the Budget Overview section and the employee positions tie to the allocated position report located in the Appendix section.
This section reports the departmental information as identified above for the Successor Agency.
CAPITAL & MEASURE J IMPROVEMENTS
The Capital and Measure J Improvement section identifies those specific projects that were approved in this year’s budget.
The Appendix section contains population, statistical, demographics, and general City information. Examples of items covered in this area include an authorized personnel report, Benefit Rate sheet, budget resolutions, property tax distribution graphics, GANN appropriations limit information, various City statistics, frequently asked questions, a glossary and acronyms listing.
PRIOR YEAR BUDGET BOOK DOCUMENTS CAN BE FOUND BELOW. OLDER BUDGET BOOKS ARE ON FILE AT THE PALM SPRINGS CITY LIBRARY IN THE REFERENCE ROOM.