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HomeMy WebLinkAboutAGENDA REPORT 2014 1203 CCSA REG ITEM 10C ITEM 10.C. CITY OF MOORPARK,CALIFORNIA City Council Meeting of ACTION: r f, MOORPARK CITY COUNCIL AGENDA REPORT : Y: , i. TO: Honorable City Council FROM: Ron Ahlers, Finance Director Prepared by: Irmina Lumbad, Budget and Finance Manage DATE: October 23, 2014 (CC Meeting of December 3, 2014) SUBJECT: Consider the Report Titled "Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2013/2014" BACKGROUND 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. Public facilities include public improvements, public services and community amenities. The Code 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 and 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 days (15) after this information is made public. DISCUSSION 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. 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 2013/2014". The report, based on the City's 104 Honorable City Council December 3,2014 Page 2 unaudited financial records, relates to transactions made during the fiscal year that concluded on June 30, 2014. 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. STAFF RECOMMENDATION Receive and file report. Attachment 1 : "Accounting of Fund Information as Required by Section 66006 of the California Code for Fiscal Year 2013/2014" 105 City of Moorpark, California Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2013/2014 Scheduled for Public Review at the City Council Meeting of December 3, 2014 106 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) 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 balance 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. 107 Fund 2001 -Traffic Systems Management Item Description ( 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 in FY13/14, including the total percentage of the cost of the public improvement that was funded with fees. • Total Project Costs excludes interfund transfers for City Engineering/Parks Recreation staff project and administrative costs. (6) 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 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 the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest Response Fees based on the air quality impacts of development with the purpose o 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. Beginning Balance (07/01/13) Ending Balance (06/30/14) Amount of Fees Collected Interest Earned Others (Sale of Plans/Specifications/Reimbursements) Total Revenues City Staff Costs Other Contractual Services Vehicle Lease Transit Operations (CNG bus) Natural Gas (CNG bus fuel) Civic Center Pedestrian Access Improvements (7032) Total Cost of Project % of project funded by fees Arroyo Vista Recreation Center (AVRC) Walkway Improvements (7712) Total Cost of Project • % of project funded by fees: AVRC Bikepath Extension (7713) Total Cost of Project • % of project funded by fees: Arroyo Vista Community Park (AVCP) Loop Trail (7852) Total Cost of Project• % of project funded by fees: Metrolink South Second Entrance (8056) Total Cost of Project • % of project funded by fees: $ 5,416,459 $ 5,242,319 $ 321,737 $ 74,046 $ 946 $ 396,729 $ 24,368.13 $ 5,095 $ 4,420 $ 250,751 $ 45,224 $ 6,236 $ 12,472 50% $ 25,422 $ 25,422 100% $ 37,934 $ 37,934 100% $ 32,453 $ 32,453 100% $ 18,352 $ 26,230 70% Total Expenses $ 450,254 The adopted budget for FY 14/15 includes $1,683,905 for the following capital improvement projects: $87,250 for Civic Center Pedestrian Access Improvements (7032), $3,548 for AVRC Walkway Improvements (7712), $509,766 for AVCP Bike Path Extension (7713), $926,760 for AVCP Loop Trail installation, $156,295 for Metrolink South Parking (8056), and $286 for Los Angeles Avenue Undergrounding (8066). $25,908 or 20% of one (1) Management Analyst's salaries/benefits and $338,400 for City transit operating costs (including natural gas). lnterfund Transfers: Equipment Replacement Fund (4003) Contribution City Engineering/Parks Recreation staff cost reimbursement-AVRC Walkway lrnprovements (7712) City Engineering/Parks Recreation staff cost reimbursement -AVRC Bikepath Extension (7713) $ 75,232 $ 7,000 $ 18,700 108 Fund 2001 -Traffic Systems Management Item Description Response that the account or tund w111 receive on tne City Engineering/Parks Recreation staff cost loan reimbursement -AVCP Loop Trail (7852) $ 18,165 City Engineering/Parks Recreation staff cost reimbursement -Metrcilink South Second Entrance (8056) $ 1,517 Total $ 120,614 lnterfund Loans: $ - (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Section 66001 (of the Code) Allocations Made: $ - ~dditional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 109 Fund 2002 -Citywide Traffic Mitigation Item Description (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 in FY 13/14, 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 if the local agency determines that sufficient funds have been collected to complete 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 the 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 Response Fees to fund mitigation measures for increased traffic flows generated by developments within the City. Negotiated with developers based upon the estimated impact oj development on traffic flow within the City. Beginning Balance (07/01/13) $ 12,267,901 Ending Balance (06/30/14) $ 14,194,875 Amount of Fees Collected $ 1,921,372 Interest Earned $ 177,051 Rents -Ten ants $ 19,800 Others (Sale of Plans/Specs/Reimbursements) $ - Total Revenues $ 2,118,223 Staff Costs $ - Contractual Services $ - Refunds/Reimbursements not subject to item § 66001 (e) $ - North Hills Parkway (8061) $ 83,096 Total Cost of Project $ 83,096 % of project funded by fees: 100% 23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ 105,086 Total Cost of Project $ 105,086 % of project funded by fees: 100% Total Expenses $ 188,183 The adopted budget for FY 14/15 includes $1,337,492 for the following projects: $22,288 for the Route 23 North Re-alignment (8045), $1,155,760 for North Hills Parkway (8061) and $159,444 for Route 23 Freeway Sound Wall at Tierra Rejada Road (8079). These are significant projects that are expected to require all the available funds in this account to complete. lnterfund Transfers: Planning/Engineering City Staff cost reimbursement -23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ Engineering City Staff cost reimbursement -North Hills Parkway (8061) $ Total lnterfund Transfers $ lnterfund Loans: $ 1,920 1,145 3,065 110 Fund 2002 -Citywide Traffic Mitigation I Item Descri~tion I Res~onse I (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Section 66001 (of the Code) Allocations Made: $ - Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 111 Fund 2003 -Crossing Guard I Item Description I Reseonse I ( 1) A brief description of the type of fee in the Fees for the provision of increased crossing guards a1 account or fund specific locations as a result of additional residential development. (2) The amount of the fee Negotiated with developers in areas where developmen1 would impact pedestrian routes to and from schools within the City. (3) The beginning and ending balance of the Beginning Balance (07/01/13) $ 307,781 account or fund Ending Balance (06/30/14) $ 289,098 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 4,073 Total Revenues $ 4,073 (5) An identification of each public improvement on Crossing Guard Expenses $ 22,756 which fees were expended and the amount of Total Cost of Project(s) $ 57,894 the expenditures on each improvement in FY % of project funded by fees: 39% 13/14, including the total percentage of the cost of the public improvement that was funded with Refunds/Reimbursements not fees subject to item§ 66001 (e) $ - Total Expenses $ 22,756 (6) An identification of an approximate date by The fees collected in this account are used to partially which the construction of the public fund the annual costs of providing crossing guard improvement will commence if the local agency services at specified locations. Fees are collected from determines that sufficient funds have been developers to offset the cost for five years only a1 collected to complete public improvement and impacted intersections. In FY 14/15, $43,782 has been the public improvement remains incomplete appropriated for crossing guard services. (7) A description of each interfund transfer or loan lnterfund Transfers: $ - made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and in the case lnterfund Loans: $ - 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 (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Section 66001 (of the Code) Allocations Made: $ - Additional Comments: None 112 Funds 210X-Park Improvement Item Description (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 (consolidated) (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 in FY13/14, 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 if the local agency determines that sufficient funds have been collected to complete 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 the 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 Response 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. This section includes six (6) funds: Community Wide; Parks Zone Development 1 to 3; Bikepath/Multi-Use Trails and Municipal Pool. A formula based on a dwelling unit factor (currently 3.22 for single family units), the parkland dedication requiremen1 (currently 5 acres/1,000 persons) and the fair market value per acre (varies per development). Beginning Balance (07/01/13) Ending Balance (06/30/14) *see Additional Comments Other Development Fees Amount of Fees Collected Fees in Lieu of Park Land Interest Earned Rents/Concessions Total Revenues Contractual Services Refunds/Reimbursements not subject to item§ 66001 (e) Doubtful Accounts Interest Expense Arroyo Vista Sports Fields (7022) Total Cost of Project % of project funded by fees: $ $ $ $ $ $ $ $ $ $ $ $ $ $ (445,524) 523,808 * - - 976,432 10,766 13, 158 1,000,356 - - (9,171) 18,024 21,253 21,253 100% Total Expenses $ 30, 106 For FY 14/15, $314,000 has been budgeted for AV Sports Fields (7022). lnterfund Transfers: Planning/Engineering City Staff cost reimbursement -Arroyo Vista Sports Fields (7022) $ 918 113 Funds 210X -Park Improvement Item Descriotion Response lnterfund Loans: $ 932,848 On April 1, 2009, City Council approved an interfund loan of up to $1.5M from the Special Projects Fund (4004) to Parks Zone Development 1 Fund (2111) to partially fund the design and construction of the Poindexter Park Expansion Project (7801). The loan cost is a variable interest rate based on the average interest rate earned by LAIF from the previous year. The principal and interest will be repaid as new development and parkland fees are collected. In FY 13/14, Fund 2111 reduced the principal balance by $8,552 to $932,848 and paid $18,024 in accrued interest. (8) The amount of refunds made pursuant to Refunds Made: $ subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Allocations Made: $ Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. * The breakdown of the consolidated ending fund balance is as follows: Community Wide (2100) Parks Zone Development Fee 1 (2111) Parks Zone Development Fee 2 (2112) Parks Zone Development Fee 3 (2113) Bikepath/Multi-Use Trails (2152) Municipal Pool (2153) Total $989,533 ($932 740) $2,585 $61,561 $117,884 $284,985 $523,808 114 Fund 2150 -Tree & Landscaping I Item Descri~tion I Res~onse I (1) A brief description of the type of fee in the Fees to provide landscaping and trees in public areas account or fund resulting from the increase in demand from additional development. (2) The amount of the fee $0.05/commercial and industrial square foot (3) The beginning and ending balance of the Beginning Balance (07/01/13) $ 104,265 account or fund Ending Balance (06/30/14) $ 105,699 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 1,434 Total Revenues $ 1434 (5) An identification of each public improvement on No fees expended in FY 13/14 $ - which fees were expended and the amount of the expenditures on each improvement in FY 13/14, including the total percentage of the cost of the public improvement that was funded with fees Total Expenses $ - (6) An identification of an approximate date by No funds were appropriated for FY 14/15. which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete 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 lnterfund Transfers: $ - public improvement on which the transferred or loaned fees will be expended, and in the 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 lnterfund Loans: $ - (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) Allocations Made: $ - of Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 115 Fund 2151 -Art In Public Places I Item Descri~tion I Res~onse I (1) A brief description of the type of fee in the Fees to provide art in public areas resulting from the account or fund demand for additional art from new development. (2) The amount of the fee 1 % of total building valuation (single family, multi- family, mobilehome, commerical, industrial) (3) The beginning and ending balance of the Beginning Balance (07/01/13) $ 1,922,768 account or fund Ending Balance (06/30/14) $ 2,617,276 (4) The amount of the fees collected and the Amount of Fees Collected $ 704,693 interest earned Interest Earned $ 29,697 Other Revenues $ - Total Revenues $ 734,390 (5) An identification of each public improvement on Staff Costs $ 13,441 which fees were expended and the amount of the expenditures on each improvement in FY Art in Public Places AVRC (7709) $ 21,501 13/14, including the total percentage of the cost Total Cost of Project $ 21,501 of the public improvement that was funded with % of project funded by fees: 100% fees Total Expenses $ 34,942 (6) An identification of an approximate date by For FY 14/15, City staff will continue to oversee the which the construction of the public completion of the capital improvement projects listed improvement will commence if the local agency here. Thus, $7,089 or 5% of applicable staff determines that sufficient funds have been salaries/benefits will charged to the fund together with collected to complete public improvement and project costs of $150,000 for Art in Public Places -High the public improvement remains incomplete Street (7708) and $119,800 for Art in Public Places - AVRC (7709). (7) A description of each interfund transfer or loan made from the account or fund, including the lnterfund Transfers: public improvement on which the transferred or Planning/Engineering City Staff cost loaned fees will be expended, and in the case reimbursement -Art in Public Places of an interfund loan, the date on which the loan AVRC (7709) $ 4,940 will be repaid, and the rate of interest that the account or fund will receive on the loan lnterfund Loans: $ - (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) Allocations Made: $ - of Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 116 Fund 2154 -Library Facilities I Item Description I Reseonse I ( 1) A brief description of the type of fee in the Fees to provide additional library facilities to account or fund accommodate demand for library services caused by additional development. (2) The amount of the fee $925.68/single family dwelling, $596.91/multi-family dwelling, per unit $612.06/mobilehome, per unit $0.37/commercial and industrial square foot (3) The beginning and ending balance of the Beginning Balance (07/01/13) $ 1,277,549 account or fund Ending Balance (06/30/14) $ 1,364,085 (4) The amount of the fees collected and the Amount of Fees Collected $ 180,194 interest earned Interest Earned $ 18,273 Total Revenues $ 198,467 (5) An identification of each public improvement on Contract Services $ - which fees were expended and the amount of Operating Supplies $ 5,263 the expenditures on each improvement in FY Furnitures & Fixtures $ 2, 113 13/14, including the total percentage of the cost Equipment $ 2,535 of the public improvement that was funded with fees Total Expenses $ 9,911 (6) An identification of an approximate date by The FY 14/15 budget includes $14,100 for contract which the construction of the public services relating to software licensing upgrades, reciprocal improvement will commence if the local agency borrowing, legal and property maintenance; and $78,800 determines that sufficient funds have been for capital acquisition of new security camera, renovation collected to complete public improvement and of restrooms, and replacement of furnitures, computer and the public improvement remains incomplete HVAC units. (7) A description of each interfund transfer or loan lnterfund Transfers: made from the account or fund, including the Equipment Replacement Fund (4003) public improvement on which the transferred or Contribution $ 102,021 loaned fees will be expended, and in the case of an interfund loan, the date on which the loan lnterfund Loans: $ - will be repaid, and the rate of interest that the account or fund will receive on the loan (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) Allocations Made: $ - of Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 117 Fund 2501 -Los Angeles Avenue Area of Contribution Item Description (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 in FY 13/14, 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 if the local agency determines that sufficient funds have been collected to complete public improvement and the public improvement remains incomplete Response Fees for street and related improvements to specific project areas to fund infrastructure enhancements as a result of additional development. $ 7,807/residential unit $43,717/commercial and industrial acre Beginning Balance (07/01/13) Adjustment for Reserve Ending Balance (06/30/14) Amount of Fees Collected Interest Earned Others (Sale of Plans/Specs/Reimbursements) Total Revenues Staff Costs Special Professional Services Princeton Ave Widening (8012) Total Cost of Project % of project funded by fees: LA Ave Widening (8013) Total Cost of Project % of project funded by fees: Spring Road Rail Crossing (8039) Total Cost of Project % of project funded by fees: LA Ave Medians (8047) Total Cost of Project % of project funded by fees: Widening @ LA Ave/ Shasta (8058) Total Cost of Project % of project funded by fees: LA Avenue Undergrounding (8066) Total Cost of Project % of project funded by fees: $10,976,709 $11,764,992 $ 913,419 $ 150,907 $ 340 $ 1,064,666 $ 26,884 $ 12,847 $ 66, 118 $ 66,118 100% $ 2,619 $ 2,619 100% $ 5,392 $ 5,392 100% $ 16,635 $ 16,635 100% $ 81,687 $ 81,687 100% $ - $ - Total Expenses $ 212,181 In FY 14/15, $3,735,653 of this fund has been appropriated as follows: $14,177 or 10% of Assistant City Manager staff cost, Princeton Widening (8012) -$650,446 LA Ave Widening -Spring Rd/Moorpark Ave (8013) -$1,466,312 Spring Road Widening (8026) -$855,664 Spring Rd Rail Crossing (8039) -$276,369 LA Ave Medians (8047) -$32,549 Widening at LA Ave/Shasta (8058) -$28,000 LA Ave Undergrounding (8066) -$412, 136 Many of these projects will require two to three or more years for completion. 118 Fund 2501 -Los Angeles Avenue Area of Contribution I Item Description I (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 the case of an interfund Joan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan Response lnterfund Transfers Engineering City Staff cost reimbursement - Princeton Ave Widening (8012) Engineering City Staff cost reimbursement -LA Ave Widening (8013) Engineering City Staff cost reimbursement - Spring Road Rail Crossing (8039) Engineering City Staff cost reimbursement -LA Ave Medians (8047) Engineering City Staff cost reimbursement - Widening @ LA Ave/ Shasta (8058) Total lnterfund Transfers lnterfund Loans Loan to Tierra Rejada AOC Tierra Rejada Median Landscape project (8042) Date of Repayment: Not Specified Interest Rate of Loan: 0.00% Total lnterfund Loans $ 8,643 $ 1,560 $ 31.440 $ 1, 170 $ 21,390 $ 64,203 $ 177,006 $ 177,006 (8) The amount of refunds made pursuant to Refunds Made: subdivision (e) of Section 66001 (of the Code) $ and any allocations pursuant to subdivision (f) of Section 66001 (of the Code) Allocations Made: $ Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. I 119 Fund 2502 -Tierra Rejada Road I Spring Road Area of Contribution Item Description Response (1) A brief description of the type of fee in the Fees for street and related improvements to specific project account or fund areas to fund infrastructure enhancements as a result ol additional development. (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 account Beginning Balance (07 /01 /13) $ (177,006) account or fund Ending Balance (06/30/14) $ (177,006) (4) The amount of the fees collected and the interest Amount of Fees Collected $ - earned Interest Earned $ - Revs Not Elsewhere Classified $ - Sale Plans/Specifications $ - Total Revenues $ - (5) An identification of each public improvement on No fees expended in FY 13/14 $ - which fees were expended and the amount of the expenditures on each improvement in FY 13/14, including the total percentage of the cost of the public improvement that was funded with fees Total Expenses $ - (6) An identification of an approximate date by which No funds are appropriated for FY 14/15. The funds the construction of the public improvement will accumulated in this account are anticipated to be spent on commence if the local agency determines that appropriate street improvement programs. sufficient funds have been collected to complete public improvement and the public improvement remains incomplete (7) A description of each interfund transfer or loan lnterfund Transfers $ - made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and in the case of Total lnterfund Transfers $ - an interfund loan, the date on which the loan will be repaid, and the rate of interest that the lnterfund Loans account or fund will receive on the loan Loan from Los Angeles Ave AOC $ 177,006 Tierra Rejada Median Landscape project (8042) Date of Repayment: Not Specified Interest Rate of Loan: 0.00% Total lnterfund Loans $ 177,006 (8) The amount of refunds made pursuant to Refunds Made $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Allocations Made $ - Section 66001 (of the Code) 120 Fund 2502 -Tierra Rejada Road I Spring Road Area of Contribution I Item Description I Reseonse I Additional Comments For information about pending and planned capital projects, see 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 Community Development Department. There are three development projects remaining that will pay an estimated $1.2M into this fund: Peach Hill Site (2.78 acres); Home Depot site (12.768 acres) and Patriot Commerce (9 acres). 121 Fund 2503 -Casey Road/Gabbert Road Area of Contribution Item Description Response (1) A brief description of the type of fee in the account Fees for street and related improvements to specific project or fund areas to fund infrastructure enhancements as a result of additional development. (2) The amount of the fee $2,030/residential unit $6,428/commercial and industrial acre (3) The beginning and ending balance of the account Beginning Balance (07/01/13) $ 88,560 or fund Ending Balance (06/30/14) $ 91,819 (4) The amount of the fees collected and the interest Amount of Fees Collected $ 2,030 earned Interest Earned $ 1,229 Expense Reimbursements $ - Other Admin Service Fees $ - Total Revenues $ 3,259 (5) An identification of each public improvement on No fees expended during FY 13/14. which fees were expended and the amount of the expenditures on each improvement in FY 13/14, 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 No funds are appropriated for FY 14/15. The funds the construction of the public improvement will accumulated in this account are anticipated to be spent on commence if the local agency determines that appropriate street improvement programs. sufficient funds have been collected to complete 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 lnterfund Transfers: public improvement on which the transferred or loaned fees will be expended, and in the case of lnterfund Loans: $ - 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 (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) of Allocations Made: $ - Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 122 Fund 2504 -Fremont Storm Drain AOC Item Description Response (1) A brief description of the type of fee in the Fees for Fremont Storm Drain and related improvements as account or fund a result of additional development. (2) The amount of the fee Negotiated with developers based upon the estimated impact of development on the Fremont Storm drain. (3) The beginning and ending balance of the Beginning Balance (07/01/13) $ 15,500 account or fund Ending Balance (06/30/14) $ 15,714 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 213 Total Revenues $ 213 (5) An identification of each public improvement on No fees expended during FY 13/14. which fees were expended and the amount of the expenditures on each improvement in FY 13/14, including the total percentage of the cost of the public improvement that was funded with fees (6) An identification of an approximate date by No funds were appropriated in FY 14/15. The funds which the construction of the public accumulated in this account are anticipated to be spent on improvement will commence if the local agency appropriate storm drain improvements. determines that sufficient funds have been collected to complete public improvement and the public improvement remains incomplet (7) A description of each interfund transfer or Joan made from the account or fund, including the lnterfund Transfers: $ - public improvement on which the transferred or loaned fees will be expended, and in the case lnterfund Loans: $ - of an interfund loan, the date on which the loan will be repaid, and (8) The amount of refunds made pursuant to Refunds Made: $ - subdivision (e) of Section 66001 (of the Code) and any allocations pursuant to subdivision (f) Allocations Made: $ - of Section 66001 (of the Code) Additional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 123 Fund 4002 -Police Facilities Item Description (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 in FY 13/14, 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 if the local agency determines that sufficient funds have been collected to complete 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 the 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 (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) Response 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. $1,027/single family dwelling $1,027/multi-family dwelling, per unit $1,027/mobilehome, per unit $0.60/commercial and industrial square foot Beginning Balance (07/01/13) Ending Balance (06/30/14) Amount of Fees Collected Interest Earned lnterfund Transfer Total Revenues No fees expended during FY 13/14. $ $ $ $ $ $ (1,849,205) (1,648,181) 200,265 759 201,024 Total Expenses $ - No funds were appropriated in FY 14/15. The funds accumulated in this account are anticipated to be spent on appropriate police facilities improvements. lnterfund Transfers: Total lnterfund Transfers lnterfund Loans: A non-interest bearing loan was received from the Endowment Fund (2800) for the construction of the Police Services Center building. Future development fees were pledged to repay the loan. In FY 13/14. the outstanding principal of $1,870, 158 was reduced by $221,516 ($201,024 from FY13/14 revenues and $20,492 from FY12/13 receipts). Total lnterfund Loans Refunds Made: Allocations Made: $ $ 1,648,642 $ 1,648,642 $ $ 124 Fund 4002 -Police Facilities Item Description Response ~dditional Comments: For information about pending and planned capital projects, see 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 Community Development Department. 125