{
    "document_id": 11748,
    "page": 28,
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    "height_pt": 792,
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    "item_count": 8,
    "counts_by_type": {
        "footer": 1,
        "heading": 3,
        "text": 4
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p28.1",
            "order": 1,
            "type": "text",
            "bbox": {
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                "r": 543.12,
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            "text": "Proprietary funds – When the City charges customers for the services it provides, these services are generally reported in proprietary funds. Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. The City's enterprise funds are the same as the business-type activities we report in the government-wide statements, but provide more detail and information such as a statement of cash flows."
        },
        {
            "id": "p28.2",
            "order": 2,
            "type": "text",
            "bbox": {
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            "text": "Fiduciary funds — Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the City of Palm Desert operations. The accounting used for fiduciary funds is much like that used for proprietary funds."
        },
        {
            "id": "p28.3",
            "order": 3,
            "type": "heading",
            "bbox": {
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            },
            "text": "THE CITY AS TRUSTEE",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p28.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 69.84,
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                "r": 298.32,
                "b": 552.72
            },
            "text": "Reporting the City's Fiduciary Responsibilities:",
            "attrs": {
                "block_label": "paragraph_title"
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            "level": 3
        },
        {
            "id": "p28.5",
            "order": 5,
            "type": "text",
            "bbox": {
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                "b": 448.32
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            "text": "The City is the trustee, or fiduciary, for the Successor Agency to the Palm Desert Redevelopment Agency's (Successor Agency) private-purpose trust fund and for certain custodial funds held on behalf of developers and its employees' retiree service stipend fund. The City's fiduciary activities are reported in separate Statement of Fiduciary Net Position, Statement of Changes in Fiduciary Net Position, Combining Statement of Statement of Assets and Liabilities-All Custodial Funds, and Combining Statement of Changes in Fiduciary Net Position-All Custodial Funds. We exclude these activities from the City's other financial statements because the City cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes."
        },
        {
            "id": "p28.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 70.08,
                "t": 439.44,
                "r": 186.24,
                "b": 426.96
            },
            "text": "THE CITY AS A WHOLE",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p28.7",
            "order": 7,
            "type": "text",
            "bbox": {
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                "r": 542.64,
                "b": 367.92
            },
            "text": "During the fiscal year ending June 30, 2025, the City's combined net position increased $10.62 million from $825.01 million to $835.62 million. A separate review of the net change in the governmental and business-type activities is provided for the reader. Our analysis focuses on the net position (Table 1) and changes in net position (Table 2) of the City's governmental and business-type activities."
        },
        {
            "id": "p28.8",
            "order": 8,
            "type": "footer",
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            },
            "text": "28",
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    "excluded_furniture": {
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        "last": []
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