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            "text": "CITY OF PALM DESERT, CALIFORNIA\nSchedule of Changes in the Net Pension Liability/(Asset) and Related Ratios\nMiscellaneous Plan\nAs of June 30, For the Last Ten Fiscal Years",
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                    "text": "2025",
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                    "text": "(79,643)",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.45",
                    "order": 47,
                    "type": "table_cell",
                    "bbox": {
                        "l": 517.07557,
                        "t": 445.7722,
                        "r": 551.266644,
                        "b": 435.1402
                    },
                    "text": "(105,400)",
                    "attrs": {
                        "row": 8,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.46",
                    "order": 48,
                    "type": "table_cell",
                    "bbox": {
                        "l": 62.63557,
                        "t": 433.7722,
                        "r": 201.218165,
                        "b": 423.1402
                    },
                    "text": "Other miscellaneous income/(expense)",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.47",
                    "order": 49,
                    "type": "table_cell",
                    "bbox": {
                        "l": 154.896,
                        "t": 402.4178,
                        "r": 256.032,
                        "b": 387.3956
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p114.2.48",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 256.032,
                        "t": 402.4178,
                        "r": 357.168,
                        "b": 387.3956
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p114.2.49",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 357.168,
                        "t": 402.4178,
                        "r": 458.304,
                        "b": 387.3956
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p114.2.50",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 458.304,
                        "t": 402.4178,
                        "r": 559.44,
                        "b": 387.3956
                    },
                    "text": "-",
                    "attrs": {
                        "row": 9,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p114.2.51",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.6353,
                        "t": 418.8122,
                        "r": 197.828208,
                        "b": 362.7242
                    },
                    "text": "Net change in fiduciary net position\nPlan fiduciary net position-beginning\nPlan fiduciary net position-ending (b)\nNet pension liability/(asset) (a) - (b)",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.52",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 317.85167,
                        "t": 418.8122,
                        "r": 362.26763,
                        "b": 362.7242
                    },
                    "text": "8,066,863\n119,170,887\n127,237,750\n$ 42,151,310",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.53",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 380.85167,
                        "t": 418.8122,
                        "r": 425.26759,
                        "b": 362.7242
                    },
                    "text": "3,904,145\n115,266,742\n119,170,887\n$ 43,997,360",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.54",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 442.97092,
                        "t": 418.8122,
                        "r": 488.26755,
                        "b": 362.7242
                    },
                    "text": "(12,584,151)\n127,850,893\n115,266,742\n$ 38,681,819",
                    "attrs": {
                        "row": 10,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.55",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 506.85167,
                        "t": 418.8122,
                        "r": 551.26751,
                        "b": 362.7242
                    },
                    "text": "22,339,238\n105,511,655\n127,850,893\n$ 19,586,774",
                    "attrs": {
                        "row": 10,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.56",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.63686,
                        "t": 342.8122,
                        "r": 295.085221,
                        "b": 309.1402
                    },
                    "text": "Plan fiduciary net position as a percentage of the total pension liability\nCovered payroll",
                    "attrs": {
                        "row": 11,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.57",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 322.29264,
                        "t": 334.8122,
                        "r": 362.26756,
                        "b": 309.1402
                    },
                    "text": "75.1%\n$ 11,030,033",
                    "attrs": {
                        "row": 11,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.58",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 385.2926,
                        "t": 334.8122,
                        "r": 425.26752,
                        "b": 309.1402
                    },
                    "text": "73%\n$ 10,601,359",
                    "attrs": {
                        "row": 11,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.59",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 452.73275,
                        "t": 334.8122,
                        "r": 488.267824,
                        "b": 309.1402
                    },
                    "text": "75%\n$ 9,621,662",
                    "attrs": {
                        "row": 11,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.60",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 511.29251,
                        "t": 334.8122,
                        "r": 551.26743,
                        "b": 309.1402
                    },
                    "text": "87%\n$ 10,386,791",
                    "attrs": {
                        "row": 11,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
                    }
                },
                {
                    "id": "p114.2.61",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 56.6367,
                        "t": 304.5642,
                        "r": 283.556673,
                        "b": 285.4762
                    },
                    "text": "Plan net pension liability/(asset) as a percentage of covered payroll",
                    "attrs": {
                        "row": 12,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.62",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 329.7243,
                        "t": 296.5642,
                        "r": 350.155837,
                        "b": 285.4762
                    },
                    "text": "382%",
                    "attrs": {
                        "row": 12,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.63",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 392.7243,
                        "t": 296.5642,
                        "r": 413.155837,
                        "b": 285.4762
                    },
                    "text": "415%",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.64",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 455.7243,
                        "t": 296.5642,
                        "r": 476.155837,
                        "b": 285.4762
                    },
                    "text": "402%",
                    "attrs": {
                        "row": 12,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p114.2.65",
                    "order": 67,
                    "type": "table_cell",
                    "bbox": {
                        "l": 518.7243,
                        "t": 296.5642,
                        "r": 539.155837,
                        "b": 285.4762
                    },
                    "text": "189%",
                    "attrs": {
                        "row": 12,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p114.3",
            "order": 68,
            "type": "heading",
            "bbox": {
                "l": 54.48,
                "t": 265.68,
                "r": 428.4,
                "b": 252.48
            },
            "text": "Notes to Schedule of Changes in the Net Pension Liability and Related Ratios:",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p114.4",
            "order": 69,
            "type": "text",
            "bbox": {
                "l": 53.52,
                "t": 235.44,
                "r": 557.52,
                "b": 192
            },
            "text": "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."
        },
        {
            "id": "p114.5",
            "order": 70,
            "type": "text",
            "bbox": {
                "l": 53.28,
                "t": 188.16,
                "r": 557.76,
                "b": 114.72
            },
            "text": "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."
        },
        {
            "id": "p114.6",
            "order": 71,
            "type": "footer",
            "bbox": {
                "l": 54.96,
                "t": 29.76,
                "r": 270.24,
                "b": 19.2
            },
            "text": "See accompanying Notes to the Basic Financial Statements",
            "attrs": {
                "block_label": "footer"
            }
        },
        {
            "id": "p114.7",
            "order": 72,
            "type": "footer",
            "bbox": {
                "l": 299.04,
                "t": 31.2,
                "r": 317.04,
                "b": 20.4
            },
            "text": "114",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}