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            "text": "Docusign Envelope ID: 7DFEE96C-781F-4DED-94DF-DEEF321791BB",
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            "text": "CITY OF PALM DESERT",
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            "text": "73-510 FRED WARING DRIVE\nPALM DESERT, CALIFORNIA 92260-2578\nTEL: 760 346-0611\nINFO@PALM-DESERT.ORG"
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            "text": "January 30, 2026"
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            "text": "Residents of Palm Desert,"
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            "text": "Honorable Mayor and Members of the City Council"
        },
        {
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            "text": "The Finance Department is pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Palm Desert for the fiscal year ended June 30, 2025."
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            "text": "The financial statements are prepared in accordance with generally accepted accounting principles (GAAP) and the Governmental Accounting Standards Board (GASB). We believe the data, as presented, is accurate in all material respects and is presented in a manner that fairly represents the financial position and changes in financial position of the City as measured by the financial activity of each of its funds. We also believe that all disclosures necessary to enable the reader to fully understand the City's financial activities have been presented. Responsibility for the accuracy, completeness and reliability of the information contained in this report rests with the City."
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            "text": "The City of Palm Desert conducts an annual audit, which is performed by an independent certified public accountant. The independent audit of the City's financial statements for fiscal year ended June 30, 2025, was conducted by LSL, LLP. The auditor's unmodified opinion on the basic financial statements is included in the Financial Section of this report. This is the most favorable opinion."
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            "text": "As part of the City's annual audit engagement, the auditors reviewed the City's internal control structure as well as compliance with applicable laws and regulations. Because the cost of internal control should not exceed anticipated benefits, the objective is to provide reasonable, rather than absolute assurance, that the financial statements are free of any material misstatements. The results of the City's annual audit for fiscal year ended June 30, 2025, provided no instances of material weaknesses in connection with the internal control structure or significant violations of applicable laws and regulations."
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            "text": "As recipients of federal, state and county financial resources, the City may be required to undergo an annual single audit. For the fiscal year ended June 30, 2025, the City will have a single audit performed. Management's discussion and analysis (MD&A) immediately follows the independent auditor's report and provides a narrative introduction, overview, and analysis of the basic financial statements. MD&A complements this letter of transmittal and should be read in conjunction with it."
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            "text": "PROFILE OF THE CITY OF PALM DESERT",
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            "text": "Located in Riverside County in the geographical center of the Coachella Valley, Palm Desert was incorporated on November 26, 1973, as a General Law City. On November 4, 1997, voters overwhelmingly approved Measure LL adopting a city charter."
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