HomeMy WebLinkAboutAGENDA REPORT 2020 1216 CCSA REG ITEM 10BCITY OF MOORPARK, CALIFORNIA
City Council Meeting
of December 16, 2020
ACTION Received and filed. BY B.Garza.
B. Consider the Report Titled “Accounting of Fund Information as Required by
Section 66006 of the California Government Code for Fiscal Year 2019/20”. Staff
Recommendation: Receive and file report. (Staff: Kambiz Borhani)
Item: 10.B.
MOORPARK CITY COUNCIL
AGENDA REPORT
TO: Honorable City Council
FROM: Kambiz Borhani, Finance Director
DATE: 12/16/2020 Regular Meeting
SUBJECT: Consider the Report Titled “Accounting of Fund Information as
Required by Section 66006 of the California Government Code for
Fiscal Year 2019/20”
SUMMARY
California Government Code Sections 66000-66008 prescribe the use, accounting and
reporting of fees imposed by a local agency to an applicant as a condition of approval of
a development project. The purpose of these fees is to defray all or a portion of the cost
of public facilities related to the development project. The Code also requires the local
agency to establish a separate fund for each fee to avoid any commingling with other
revenues and funds. An annual report of these funds shall be made available to the
public within one hundred eighty (180) days after the close of each fiscal year and
reviewed by the local agency in the next regularly scheduled public meeting not less
than fifteen (15) days after this information is made public.
The report was posted on the City’s website and at City Hall’s front counter on
December 1, 2020, and the agenda item is scheduled for the December 16, 2020.
DISCUSSION
Government Code Section 66006 requires the following annual disclosures for each
fund: a) brief description of the fee, b) amount of the fee, c) beginning and ending
balance of fund, d) amount of fees collected and the interest earned, e) identification of
each public improvement on which fees were expended and the amount of expenditures
on each improvement, f) identification of an approximate date by which the construction
of the public improvement will commence, g) description of each interfund transfer or
loan made from the fund, and h) amount of refunds.
Item: 10.B.
39
Honorable City Council
12/16/2020 Regular Meeting
Page 2
Staff has compiled the required information for each of the funds in a report entitled
“Accounting of Fund Information as Required by Section 66006 of the California
Government Code for Fiscal Year 2019/20”. The report is based on the City’s audited
financial records for fiscal year (FY) 2019/20 and the adopted budget for FY 2020/21.
As required by the Code, these reports have been made available to the public at least
15 days prior to the meeting date at the front counter of City Hall.
FISCAL IMPACT
There is no fiscal impact.
COUNCIL GOAL COMPLIANCE
This action does not support a current strategic directive.
STAFF RECOMMENDATION
Receive and file report.
Attachment: “Accounting of Fund Information as Required by Section 66006 of the
California Code for Fiscal Year 2019/20”
40
City of Moorpark, California
Accounting of Fund Information as Required by Section 66006 of the
California Government Code
for
Fiscal Year 2019/20
Scheduled for Public Review at the City Council Meeting
of
December 16, 2020
ATTACHMENT
41
Overview
In compliance with Sections 66000 - 66006 of the California Government Code (Code), the City of
Moorpark is required to provide a separate accounting for funds from which revenues are derived
from developer fees and the proceeds of such fees are used to provide public facilities.
The Code provides the following definitions:
Fee: “. . . a monetary exaction other than a tax or special assessment, whether
established for a broad class of projects by legislation of general applicability or
imposed on a specific project on an ad hoc basis, that is charged by a local agency to
the applicant in connection with approval of a development project for the purpose of
defraying all or a portion of the cost of public facilities related to the development
project.”
Public Facilities: “. . . includes public improvements, public services and community
amenities…”
Also, the Code (§66006 (b)(1)) requires the following information be reported for each fund holding
such fees:
(1) A brief description of the type of fee in the account or fund;
(2) The amount of the fee;
(3) The beginning and ending balance of the account or fund;
(4) The amount of the fees collected and the interest earned;
(5) An identification of each public improvement on which fees were expended and the
amount of the expenditures on each improvement, including the total percentage of
the cost of the public improvement that was funded with fees;
(6) An identification of an approximate date by which the construction of the public
improvement will commence of the local agency determines that sufficient funds have
been collected to complete financing on an incomplete public improvement and the
public improvement remains incomplete;
(7) A description of each interfund transfer or loan made from the account or fund,
including the public improvement on which the transferred or loaned fees will be
expended, and in case of an interfund loan, the date on which the loan will be repaid,
and the rate of interest that the account or fund will receive on the loan; and
(8) The amount of refunds made pursuant to subdivision (e) of Section 66001 of the Code
and any allocations pursuant to subdivision (f) of Section 66001 of the Code.
The following pages provide the information required by the Code for each fund which holds
developer fees which defray all or a portion of the cost of public facilities related to development
projects. Additional information as required by Section 66000 (d) is also contained in the report.
42
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)2,160,051$
Ending Balance (06/30/20)2,011,345$
(4)Amount of Fees Collected 1,709$
Interest Earned 79,609$
Other Revenues 589$
Total FY 2019/20 Revenues 81,907$
(5)City Staff Costs 38,897$
Contract Services (Passenger Info System)-$
Property Maintenance (Lassen Bike/Ped Ln)-$
Transit Operations 71,456$
Natural Gas (CNG bus fuel)27,272$
Metrolink South Second Entrance (C0029)86,413$
Total Cost of Project *487,240$
% of project funded by fees:18%
Metrolink North Parking (C0032)686$
Total Cost of Project *60,000$
% of project funded by fees:1%
Total FY 2019/20 Expenses 224,723$
(6)The FY 2020/21 adopted budget includes:
City Staff Costs 40,647$
Contractual Sercvices -$
Transit Services 245,000$
Natural Gas 60,000$
Ped Access Improv at Civic Ctr (C0014)458,095$
Metrolink South Lot Entry (C0029)-$
Metrolink North Parking (C0032)12,870$
Los Angeles Avenue Undergrounding (C0033)286$
Arroyo Dr Bike/Ped (C0037)268,820$
Total FY 2020/21 Adopted Budget 1,085,718$
* Total Project Costs excludes interfund
transfers for City Engineering/Parks Recreation
staff project and administrative costs.
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
The beginning and ending balance of the
account or fund
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees.
Fund 2001 – Traffic Systems Management
ResponseItem Description
A brief description of the type of fee in the
account or fund.
The amount of the fees collected and the interest
earned.
Fees based on the air quality impacts of development with the
purpose of mitigating these impacts by funding programs or
projects that reduce emissions.
The fee is calculated based on the Ventura County Air Pollution
Control District's guidelines.
43
Fund 2001 – Traffic Systems Management
ResponseItem Description
(7)Interfund Transfers:
Ped Access Improv at Civic Ctr (C0014)190$
Metrolink North Parking (C0032)3,800$
Arroyo Dr Bike/Ped (C0037)1,900$
Total 5,890$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
City Engineering/Parks Recreation staff cost reimbursement for
the following CIP projects:
44
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)20,491,234$
Ending Balance (06/30/20)21,414,203$
(4)Amount of Fees Collected 5,748$
Interest Earned 860,034$
Other Revenues 78,315$
Total FY 2019/20 Revenues 944,097$
(5)Property Maintenance 17,328$
Total FY 2019/20 Expenses 17,328$
(6)The FY 2020/21 adopted budget includes:
Property Maintenance 21,966$
Moorpark Ave Widening-Casey & 3rd (C0004)101,648$
Total FY 2020/21 Adopted Budget $ 123,614
Two future projects: 1) Freeway 23 North Alignment (C0025); and 2)
North Hills Parkway (C0031)are expected to cost over $170M and will
require all the available funds in this account, as well as other sources
of funds to complete.
Negotiated with developers based upon the estimated impact of
development on traffic flow within the City.
Fund 2002 – Citywide Traffic Mitigation
Item Description Response
A brief description of the type of fee in the
account or fund
Fees to fund mitigation measures for increased traffic flows
generated by developments within the City.
The beginning and ending balance of the
account or fund
The amount of the fees collected and the interest
earned
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees.
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
45
Fund 2002 – Citywide Traffic Mitigation
Item Description Response
(7)Interfund Transfers:
Moorpark Ave Widening-Casey & 3rd (C0004)2,850$
North Hills PKWY (C0031)950$
Total 3,800$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
City Engineering/Parks Recreation staff cost reimbursement for
the following CIP projects:
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
46
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)152,373$
Ending Balance (06/30/20)121,740$
(4)Amount of Fees Collected -$
Interest Earned 5,051$
Other Revenues -$
Total FY 2019/20 Revenues 5,051$
(5)
Crossing Guard Expenses (see Additional
Comments)35,684$
Total Cost of Division (213)65,288$
% of project funded by fees:55%
Total FY 2019/20 Expenses 35,684$
(6)The FY 2020/21 adopted budget includes:
City Staff Costs (Div 213 Crossing Guard)60,668$
Total FY 2020/21 Adopted Budget $ 60,668
Fund 2003 – Crossing Guard
Item Description Response
A brief description of the type of fee in the
account or fund
The beginning and ending balance of the
account or fund
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
The amount of the fees collected and the interest
earned
Fees for the provision of increased crossing guards services at
specific locations as a result of additional residential
development.
Negotiated with developers in areas where development would
impact pedestrian routes to and from schools within the City.
47
Fund 2003 – Crossing Guard
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
As part of the conditions of approval for certain development
projects,crossing guard fees are assessed to developers
specifically to fund the estimated cost of crossing guard for five
years at the then current rate, plus the pro-rata cost of direct
supervision of the crossing guard location and staff
administration cost (calculated at 15% of the above costs).
Although these fees are not related to public improvement,it is a
development fee collected to defray the for City's cost of
providing services.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
48
(1)
(2)The amount of the fee $925.68/single family dwelling,
$596.91/multi-family dwelling, per unit
$612.06/mobile home, per unit
$0.37/commercial and industrial square foot
(3)Beginning Balance (07/01/19)1,839,898$
Ending Balance (06/30/20)1,919,308$
(4)Amount of Fees Collected 3,389$
Interest Earned 76,740$
Other Revenues -$
Total FY 2019/20 Revenues 80,129$
(5)Contract Services -$
Operating Supplies 719$
Cenic Broadband Connection -$
Total FY 2019/20 Expenses 719$
(6)The FY 2020/21 adopted budget includes:
HVAC equipment replacement 25,000$
Public copier/printer/scanner replacement 6,500$
Total FY 2020/21 Adopted Budget $ 31,500
The beginning and ending balance of the
account or fund
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
Fund 2004 - Library Facilities
Item Description Response
A brief description of the type of fee in the
account or fund
Fees to provide additional library facilities to accommodate
demand for library services caused by additional development.
The amount of the fees collected and the interest
earned
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
49
Fund 2004 - Library Facilities
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
Additional Comments:
50
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)295,570$
Ending Balance (06/30/20)298,898$
(4)Amount of Fees Collected -$
Interest Earned 11,986$
Other Revenues -$
Total FY 2019/20 Revenues 11,986$
(5)Property Maintenance 1,758$
Operating Supplies -$
6,900$
Total FY 2019/20 Expenses 8,658$
(6)The FY 2020/21 adopted budget includes:
6,900$
Property Maintenance - E Aspen Hills Dr 4,900$
Property Maintenance - Arroyo Simi River 7,000$
Property Maintenance - Moorpark Northeast 10,000$
Total FY 2020/21 Adopted Budget $ 28,800
Contribution to MWPRCA for property
maintenance of Tierra Rejada open space
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
Fund 2005 - Open Space Maintenance
Item Description Response
A brief description of the type of fee in the
account or fund
Fees to fund preservation of existing greenbelts and open space
lands; and/or acquisition of properties under threat of conversion
to other uses for open space purposes .
Contribution to Moorpark Watershed,Parks,
Recreation and Conservation Authority
(MWPRCA)for property maintenance of Tierra
Rejada open space
Negotiated with developers based upon the estimated impact of
development on open space/agricultural zones.
An identification of each public improvement on
which fees were expended and the amount of the
expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees.
The beginning and ending balance of the account
or fund
The amount of the fees collected and the interest
earned
51
Fund 2005 - Open Space Maintenance
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or
fund will receive on the loan.
Property Maintenance costs include services like weed abatement
and waste removal to maintain and preserve open space lands.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget. For additional
information about future development fee revenues, see the
"Residential, Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
52
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)175,782$
Ending Balance (06/30/20)182,515$
(4)Amount of Fees Collected -$
Interest Earned 7,308$
Other Revenues -$
Total FY 2019/20 Revenues 7,308$
(5)None -$
Total FY 2019/20 Expenses -$
(6)The FY 2020/21 adopted budget includes:
Total FY 2020/21 Adopted Budget $ -
Fund 2006 - Tree & Landscaping
Item Description Response
A brief description of the type of fee in the
account or fund
Fees to provide landscaping and trees in public areas resulting
from the increase in demand from additional development.
$0.05/commercial and industrial square foot
The beginning and ending balance of the account
or fund
The amount of the fees collected and the interest
earned
An identification of each public improvement on
which fees were expended and the amount of the
expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
53
Fund 2006 - Tree & Landscaping
Item Description Response
(7)Interfund Transfers:
LA Ave Parkway Renovation (M0046)115$
Princeton/Campus Pk Dr Landscape (M0045)460$
Total 575$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
Additional Comments:
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or
fund will receive on the loan.
City Engineering/Parks Recreation staff cost reimbursement for
the following CIP projects:
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget. For additional
information about future development fee revenues, see the
"Residential, Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
54
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)4,612,171$
Ending Balance (06/30/20)4,751,080$
(4)Amount of Fees Collected -$
Interest Earned 190,064$
Other Revenues 295$
Total FY 2019/20 Revenues 190,359$
(5)City Staff Costs 19,449$
Contractual Sservices 32,000$
Total FY 2019/20 Expenses 51,449$
(6)
City Staff Costs $ 54,105
$ 5,000
North Train Station Public Art (C0052) $ 200,000
Total FY 2020/21 Adopted Budget $ 259,105
Fund 2007 - Art In Public Places
Item Description Response
A brief description of the type of fee in the
account or fund
Fees to provide art in public areas resulting from the demand for
additional art from new development.
The beginning and ending balance of the
account or fund
1% of total building valuation (single family, multi-family,
mobilehome, commerical, industrial)
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
The FY 2020/21 adopted budget includes:
The amount of the fees collected and the interest
earned
Contract Services (Arts Master Plan Consultant)
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
55
Fund 2007 - Art In Public Places
Item Description Response
(7)Interfund Transfers:
-$
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
Additional Comments:
The Arts Master Plan Consulting services contract was approved
by City Council on June 5, 2019 in the amount of $44,850. The
agreement was executed on July 1, 2019. Therefore no
expenses were incurred during the FY 2018/19. The
encumbrance for this service was carried over to FY 2019/20 as
a budget amendment.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
56
(1)
(2)The amount of the fee
(3)Beginning Balance (07/01/19)3,062,069$
Ending Balance (06/30/20)2,702,608$
(4)Fees in Lieu of Park Land (Fund 2010)-$
Other Development Fees (Fund 2011)-$
Interest Earned (All 5 funds)112,459$
Other Revenues (Fund 2010)15,237$
Total FY 2019/20 Revenues 127,696$
(5)Country Trail ADA Walkway (C0054)331,325$
Total Cost of Project 331,325$
% of project funded by fees:100%
Peach Hill Park Playground (C0057)20,972$
Total Cost of Project 20,972$
% of project funded by fees:100%
Miller Park Playground (C0058)42,720$
Total Cost of Project 42,720$
% of project funded by fees:100%
Campus Canyon Park Playground (C0059)28,709$
Total Cost of Project 28,709$
% of project funded by fees:100%
Tierra Rejada Pk All Inclusv Playgrnd (C0063)4,875$
Total Cost of Project 4,875$
% of project funded by fees:100%
Campus Park Playground (R0050)15,813$
Total Cost of Project 15,813$
% of project funded by fees:100%
Glenwood Park Playground (R0130)31,923$
Total Cost of Project 31,923$
% of project funded by fees:100%
Total FY 2019/20 Expenses 476,337$
Funds 20XX – Park Improvement and Recreation Facilities
Response
A brief description of the type of fee in the
account or fund
Quimby fees (Developer payments in lieu of dedicating park land),
fees on commercial, industrial, and multi-family developments,
donations to the City, or revenue received from lease or sale of
park land to be used for the construction of park facilities as a
result of increased demand for parks resulting from new
development.
A formula based on a dwelling unit factor (currently 3.22 for single
family units), the parkland dedication requirement (currently 5
acres/1,000 persons) and the fair market value per acre (varies
per development).
The amount of the fees collected and the interest
earned
An identification of each public improvement on
which fees were expended and the amount of the
expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
Item Description
The beginning and ending balance of the account
or fund (consolidated)
57
Funds 20XX – Park Improvement and Recreation Facilities
Response
Item Description
(6)
AVRC Generators (M0023)95,000$
LED Solar Lighting - Monte Vista Park 20,000$
AVCP Storage Facility (C0047)80,000$
Community Center Park Playground (C0064)15,000$
Total FY 2020/21 Adopted Budget $ 210,000
(7)Interfund Transfers:
City Staff cost reimbursement for:
Country Trail ADA Walkway (C0054)5,465$
Peach Hill Park Playground (C0057)1,760$
Miller Park Playground (C0058)3,595$
Total 10,820$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
Bikepath/Multi-Use Trails (2008)132,165$
Municipal Pool (2009)319,509$
Community Wide Park Development (2010)1,492,406$
Park Improvement Zone 2017-1 (2011)770,964$
Park Improvement Zone 2017-2 (2013)(14,771)$
Total 2,700,273$ *
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget. For additional
information about future development fee revenues, see the
"Residential, Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
*The total of all these fund balances make up the Ending Balance
(06/30/2019) listed under item 3 above. The variance is due to rounding.
Fund 20XX -Park Improvement and Recreation Facilities consists
of the five (5) funds listed below. For fund definition and
authorized uses, please refer to page 458 of the FY 2019/20
Adopted Budget.
The FY 2020/21 adopted budget includes:
Fund balance of each fund as of June 30, 2020:
Additional Comments:
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or
fund will receive on the loan.
58
(1)
(2)The amount of the fee $10,134/residential unit
$56,749/commercial and industrial acre
(3)Beginning Balance (07/01/19)10,714,161$
Adjustment for Reserve
Ending Balance (06/30/20)11,023,821$
(4)Amount of Fees Collected 10,134$
Interest Earned 443,857$
Other Revenues 48,000$
Total FY 2019/20 Revenues 501,991$
(5)Contract/Maintenance Services 21,276$
Princeton Ave Widening (C0020)113,113$
Total Cost of Project 113,113$
% of project funded by fees:100%
Spring Road Widening (C0022)10,065$
Total Cost of Project 10,065$
% of project funded by fees:100%
LA Ave Medians (C0026)11,776$
Total Cost of Project 11,776$
% of project funded by fees:100%
Total FY 2019/20 Expenses 156,231$
(6)The FY 2020/21 adopted budget includes:
Contract/Maintenance Services 19,113$
Princeton Ave Widening (C0020)5,634,401$
LA Ave Widening Spring/Moorpark (C0021)1,019,688$
Spring Road Widening (C0022)774,637$
LA Ave Medians (C0026)2,017,549$
Widening @ LA Ave/ Shasta (C0030)10,000$
LA Avenue Undergrounding (C0033)441,021$
Signal Improve Spring/Charles (C0060)125,000$
LA Ave Traffic Signals/Fiber Optic Upgrade
(M0040)935,655$
Total FY 2020/21 Adopted Budget 10,977,064$
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
Fund 2014 – Los Angeles Avenue Area of Contribution
Item Description Response
A brief description of the type of fee in the
account or fund
The beginning and ending balance of the account
or fund
The amount of the fees collected and the interest
earned
An identification of each public improvement on
which fees were expended and the amount of the
expenditures on each improvement in FY
2019/20, including the total percentage of the cost
of the public improvement that was funded with
fees
Many of these projects will require year(s) to be completed.
Fees for street and related improvements to specific project areas
to fund infrastructure enhancements as a result of additional
development.
59
Fund 2014 – Los Angeles Avenue Area of Contribution
Item Description Response
(7)Interfund Transfers:
Princeton Ave Widening (C0020)19,000$
LA Ave Widening Spring/Moorpark (C0021)5,700$
Spring Road Widening (C0022)3,800$
LA Ave Medians (C0026)3,800$
Widening @ LA Ave/ Shasta (C0030)950$
New LA Ave Undergrd (C0033)950$
Signal Improve Spring/Charles (C0060)950$
LA Ave Traffic Signal Fiber Optic Upgrade
(M0040)950$
Total 36,100$
Interfund Loans:
Loan to Tierra Rejada AOC 30,073$
Tierra Rejada Median Landscape project (8042)
Original amount $177,006
Date of Repayment: $146,932 was paid on 6/30/2017
Interest Rate of Loan: 0.00%
Total 30,073$
(8)Refunds Made:
-$
Allocations Made:-$
Additional Comments:
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget. For additional
information about future development fee revenues, see the
"Residential, Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
Engineering City Staff cost reimbursement for the following:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or
fund will receive on the loan.
60
(1)
(2)The amount of the fee $9,142.13/residential unit
$51,195.93/commercial and industrial acre
(3)The beginning and ending balance of the
Beginning Balance (07/01/19)(27,970)$
account or fund Ending Balance (06/30/20)(27,882)$
(4)Amount of Fees Collected -$
Interest Earned 88$
Other Revenues -$
Total FY 2019/20 Revenues 88$
(5)None -$
Total FY 2019/20 Expenses -$
(6)None -$
Total FY 2020/21 Adopted Budget -$
The amount of the fees collected and the interest
earned
Fund 2015 – Tierra Rejada Road / Spring Road Area of Contribution
Item Description Response
A brief description of the type of fee in the
account or fund
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
Fees for street and related improvements to specific project
areas to fund infrastructure enhancements as a result of
additional development.
61
Fund 2015 – Tierra Rejada Road / Spring Road Area of Contribution
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:
Loan from Los Angeles Ave AOC 30,073$
Tierra Rejada Median
Landscape project (8042) - Original amount $177,006
Date of Repayment: $146,932 was paid on 6/30/2017
Interest Rate of Loan: 0.00%
Total 30,073$
(8)Refunds Made -$
Allocations Made -$
Additional Comments
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status
Report" prepared by the City's Community Development
Department.
There are three development projects remaining that will pay an
estimated $889K into this fund:Home Depot site (12 acres),
Patriot Commerce (2.59 acres) and 13960 Peach Hill Road site
(2.78 acres).
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
62
(1)
(2)The amount of the fee*
(3)Beginning Balance (07/01/19)101,018$
Ending Balance (06/30/20)105,225$
(4)Amount of Fees Collected -$
Interest Earned 4,207$
Other Revenues -$
Total FY 2019/20 Revenues 4,207$
(5)None -$
Total FY 2019/20 Expenses -$
(6)None -$
Total FY 2020/21 Adopted Budget $ -
Fund 2016 – Casey Road/Gabbert Road Area of Contribution
Item Description Response
A brief description of the type of fee in the
account or fund
Fees for street and related improvements to specific project
areas to fund infrastructure enhancements as a result of
additional development.
* Rescinded per Resolution No. 2017-3587 dated 3/15/2017
The beginning and ending balance of the account
or fund
An identification of each public improvement on
which fees were expended and the amount of the
expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
The amount of the fees collected and the interest
earned
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
63
Fund 2016 – Casey Road/Gabbert Road Area of Contribution
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account or
fund will receive on the loan.
For information onpending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status
Report" prepared by the City's Community Development
Department.
64
(1)
(2)The amount of the fee Negotiated with developers based upon the estimated
impact of development on the Fremont Storm drain.
(3)Beginning Balance (07/01/19)16,913$
Ending Balance (06/30/20)17,617$
(4)Amount of Fees Collected -$
Interest Earned 704$
Other Revenues -$
Total FY 2019/20 Revenues 704$
(5)None -$
Total FY 2019/20 Expenses -$
(6)None -$
Total FY 2020/21 Adopted Budget $ -
Fund 2017 – Fremont Storm Drain AOC
Item Description Response
A brief description of the type of fee in the
account or fund
Fees for Fremont Storm Drain and related improvements as a
result of additional development.
The beginning and ending balance of the
account or fund
The amount of the fees collected and the
interest earned
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
An identification of an approximate date by
which the construction of the public
improvement will commence if the local agency
determines that sufficient funds have been
collected to complete financing on an
incomplete public improvement and the public
improvement remains incomplete.
65
Fund 2017 – Fremont Storm Drain AOC
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code
and any allocations pursuant to subdivision (f)
of Section 66001 of the Code.
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will
be repaid, and the rate of interest that the
account or fund will receive on the loan.
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
66
(1)
(2)The amount of the fee Negotiated with developers based upon the estimated
impact of development on the Noise Attenuation.
(3)Beginning Balance (07/01/19)-$
Ending Balance (06/30/20)26,403$
(4)Amount of Fees Collected 25,645$
Interest Earned 758$
Other Revenues -$
Total FY 2019/20 Revenues 26,403$
(5)None -$
Total FY 2019/20 Expenses -$
(6)None -$
Total FY 2020/21 Adopted Budget $ -
The amount of the fees collected and the interest
earned
An identification of each public improvement on
which fees were expended and the amount of
the expenditures on each improvement in FY
2019/20, including the total percentage of the
cost of the public improvement that was funded
with fees
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
The beginning and ending balance of the
account or fund
Fund 2020 – Walnut Canyon Traffic Noise Attenuation
Item Description Response
A brief description of the type of fee in the
account or fund
Fees for Noise Attenuation from the Newhall Ranch Specific
Plan (NRSP) Mitigation Measure 4.9-16.
67
Fund 2020 – Walnut Canyon Traffic Noise Attenuation
Item Description Response
(7)Interfund Transfers:
Total -$
Interfund Loans:-$
Total -$
(8)Refunds Made: -$
Allocations Made:-$
For information on pending and planned capital projects, refer to
the City's annual capital improvement budget.For additional
information about future development fee revenues, see the
"Residential,Commercial and Industrial Quarterly Status Report"
prepared by the City's Community Development Department.
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
Additional Comments:
68
(1)
(2)The amount of the fee $1,167/residential unit
$0.75/commercial and industrial square foot
(3)Beginning Balance (07/01/19)(1,077,207)$
Ending Balance (06/30/20)(1,072,405)$
(4)Amount of Fees Collected 4,668$
Interest Earned 134$
Other Revenues -$
Total FY 2019/20 Revenues 4,802$
(5)None -$
Total FY 2019/20 Expenses -$
(6)None -$
Total FY 2020/21 Adopted Budget $ -
Fund 3002 – Police Facilities
Response
A brief description of the type of fee in the account or
fund
Item Description
Fees are collected by Building and Safety prior to issuance of building
permits for construction of police facilities within the City to fund the
increased demand for police services as a result of additional
development.
The beginning and ending balance of the account or
fund
The amount of the fees collected and the interest
earned
An identification of each public improvement on which
fees were expended and the amount of the
expenditures on each improvement in FY 2019/20,
including the total percentage of the cost of the public
improvement that was funded with fees
An identification of an approximate date by which
the construction of the public improvement will
commence if the local agency determines that
sufficient funds have been collected to complete
financing on an incomplete public improvement
and the public improvement remains incomplete.
69
Fund 3002 – Police Facilities
ResponseItem Description
(7)Interfund Transfers:
Total -$
Interfund Loans:
Interfund Loans, balance 7/1/2019 1,080,480$
2019/20 loan payment (4,668)$
Total 1,075,812$
(8)Refunds Made: -$
Allocations Made:-$
A non-interest bearing loan was received from the Endowment Fund
(2018) for the construction of the Police Services Center building.
Future development fees were pledged to repay the loan.
The amount of refunds made pursuant to
subdivision (e) of Section 66001 of the Code and
any allocations pursuant to subdivision (f)of
Section 66001 of the Code.
For information on pending and planned capital projects, refer to the
City's annual capital improvement budget. For additional information
about future development fee revenues, see the "Residential,
Commercial and Industrial Quarterly Status Report" prepared by the
City's Community Development Department.
Additional Comments:
A description of each interfund transfer or loan
made from the account or fund, including the
public improvement on which the transferred or
loaned fees will be expended, and in case of an
interfund loan, the date on which the loan will be
repaid, and the rate of interest that the account
or fund will receive on the loan.
70