Cathedral City staff preview biennial budget, CIP and pavement plan; no formal actions taken

Cathedral City staff presented a study-session overview of the proposed FY 2025–26 and FY 2026–27 biennial budget on April 23, focusing on special revenue funds, proprietary funds, the parks improvement program and the five-year capital improvement program. The presentation included projected fund balances, planned capital projects and a multi-year pavement management approach; the session was for information only and no council action was taken.

The presentation, led by Kevin (staff member), detailed the city—s accounting structure and funding sources. "We have 59 funds that we account for," Kevin said, and he explained that 53 of those funds are budgeted operating funds while six are fiduciary funds—accounts the city tracks but does not treat as city liability, such as certain assessment districts.

The nut of the presentation was how restricted and discretionary funds would be used across operations and capital work. Staff walked the council through five special-revenue operating funds (including the public education and government/PEG channel fund), four proprietary/internal-service funds (equipment replacement, insurance, technology and facilities), the parks improvement program, and the capital improvement program (CIP). Staff provided beginning fund-balance figures on the slides to help interpret multi-year spending…