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            "text": "CITY OF PALM DESERT, CALIFORNIA",
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            "text": "INTRODUCTORY SECTION Page\nLetter of Transmittal 9\nGFOA Certificate of Achievement 10\nOrganizational Structure 14\nFINANCIAL SECTION 17\nIndependent Auditors' Report 20\nManagement's Discussion and Analysis (Unaudited) 21\nBasic Financials 25\nStatement of Net Position 38\nStatement of Activities 41\nGovernment Fund Financial Statements 43\nBalance Sheet 43\nReconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position 46\nStatement of Revenues, Expenditures and Changes in Fund Balances 47\nReconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 50\nProprietary Fund Financial Statements 51\nStatement of Net Position - Proprietary Funds 51\nStatement of Revenues, Expenses and Changes in Net Position - Proprietary Funds 52\nStatement of Cash Flows - Proprietary Funds 53\nFiduciary Fund Financial Statements 55\nStatement of Fiduciary Net Position 55\nStatement of Changes in Fiduciary Net Position 56",
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