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            "text": "CITY OF PALM DESERT, CALIFORNIA\nNotes to Required Supplementary Information\nFor the Year Ended June 30, 2025",
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            "text": "NOTE 1: BUDGETS AND BUDGETARY ACCOUNTING",
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            "text": "The City used the following procedures in establishing the budgetary data reported in the financial statements:"
        },
        {
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            "children": [
                {
                    "id": "p125.4.1",
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                    "text": "Before the beginning of the fiscal year, the City Manager submits to the City Council a proposed budget for the year commencing the following July 1.",
                    "marker": "1."
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                {
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                    "text": "Public hearings are conducted to obtain taxpayer comments.",
                    "marker": "2."
                },
                {
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                    "text": "The budget is subsequently adopted through passage of a resolution.",
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                {
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                    "text": "Expenditures for the General Fund cannot exceed amounts budgeted at the departmental level, which is the legal level of control. For other funds, expenditures cannot exceed the total amount budgeted for each fund, which is the legal level of control.",
                    "marker": "4."
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            "text": "The City Manager is authorized to transfer appropriations (without council approval) between an object of a General Fund Department and authority to adjust intra-and outer departmental budgeted line items, as well as inter-fund transfers, provided such adjustments do not exceed the total approved budget. The City Council approves all other changes. Annual appropriation amounts lapse at year-end."
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            "text": "",
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                    "id": "p125.6.1",
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                    "text": "Encumbrances and continuing appropriations are rebudgeted as of July 1, by Council action.",
                    "marker": "5."
                },
                {
                    "id": "p125.6.2",
                    "order": 12,
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                    "bbox": {
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                    "text": "Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all governmental funds except for certain special revenue funds and capital projects funds, which adopt project length budgets and debt service funds that are not budgeted as effective budgetary control is achieved through debt indenture provisions. The following funds did not have legally adopted budgets during the current fiscal year:",
                    "marker": "6."
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            ]
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            "text": "Capital Projects Fund - Special Assessment District"
        },
        {
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            "text": "See accompanying Notes to the Basic Financial Statements",
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            "text": "125",
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