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HomeMy WebLinkAboutAGENDA REPORT 2015 1216 CCSA REG ITEM 10D ITEM 10.D. CITY OF MOORPARK,CALIFORNIA City Council Meeting of iA-ib -ao/s MOORPARK CITY COUNCIL ACTION: AGENDA REPORTr — Inh TO: Honorable City Council FROM: Ron Ahlers, Finance Director / Prepared by: Rafaela King, Interim Accounting Manager DATE: November 30, 2015 (CC Meeting of December 16, 2015) SUBJECT: Consider the Report Titled "Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2014/2015" 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 2014/2015". The report, based on the City's 178 Honorable City Council December 16, 2015 Page 2 unaudited financial records, relates to transactions made during the fiscal year that concluded on June 30, 2015. 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 2014/2015" 179 PKit cq Cl ce• eaglet,49 rat K40,. � p City of Moorpark, California Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2014/2015 Scheduled for Public Review at the City Council Meeting of December 16, 2015 180 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. 181 Fund 2001 —Traffic Systems Management Item Description Response (1) A brief description of the type of fee in the Fees based on the air quality impacts of development with the purpose of account or fund mitigating these impacts by funding programs or projects that reduce emissions. (2) The amount of the fee The fee is calculated based on the Ventura County Air Pollution Control District's guidelines. (3) The beginning and ending balance of the Beginning Balance(07/01/14) $ 5,242,319 account or fund Ending Balance (06/30/15) $ 5,059,673 (4) The amount of the fees collected and the Amount of Fees Collected $ 307,740 interest earned Interest Earned $ 59,521 Others(Sale of Plans/Specifications/Reimbursements) $ 3,480 Total Revenues $ 370,742 (5) An identification of each public improvement City Staff Costs $ 37,606 on which fees were expended and the Other Contractual Services $ 175,424 amount of the expenditures on each Vehicle Lease $ 5,062 improvement in FY14/15, including the total Transit Operations(CNG bus) $ 253,616 percentage of the cost of the public Natural Gas(CNG bus fuel) $ 48,231 improvement that was funded with fees. Civic Center Pedestrian Access Improvements(7032) $ 5,491 Total Cost of Project $ 10,982 %of project funded by fees: 50% AVRC Bikepath Extension (7713) $ 6,406 Total Cost of Project* $ 6,406 • of project funded by fees: 100% Total Project Costs excludes interfund transfers for City Engineering/Parks Arroyo Vista Community Park (AVCP) Loop Trail(7852) $ 319 Recreation staff project and administrative Total Cost of Project* $ 319 costs. %of project funded by fees: 100% Metrolink South Second Entrance (8056) $ 168 Total Cost of Project* $ 168 • of project funded by fees: 100% Total Expenses $ 532,324 (6) An identification of an approximate date by The adopted budget for FY 15/16 includes $1,041,710 for the following which the construction of the public capital improvement projects: $79,014 for Civic Center Pedestrian Access improvement will commence if the local Improvements (7032), $711,014 for AVCP Loop Trail installation (7852), agency determines that sufficient funds have $151,396 for Metrolink South Parking (8056), $286 for Los Angeles Avenue been collected to complete public Undergrounding (8066), and$100,000 for Arroyo Dr Bike/Ped (8095). improvement and the public improvement remains incomplete (7) A description of each interfund transfer or Interfund Transfers: loan made from the account or fund, including the public improvement on which City Engineering/Parks Recreation staff cost the transferred or loaned fees will be reimbursement-AVRC Walkway Improvements (7712) $ 1,990 expended, and in the case of an interfund City Engineering/Parks Recreation staff cost loan, the date on which the loan will be reimbursement-AVRC Bikepath Extension(7713) $ 3,500 repaid, and the rate of interest that the City Engineering/Parks Recreation staff cost account or fund will receive on the loan reimbursement-AVCP Loop Trail (7852) $ 3,500 182 Fund 2001 —Traffic Systems Management Item Description Response City Engineering/Parks Recreation staff cost reimbursement-Metrolink South Second Entrance (8056) $ 14 Civic Ctr Ped Access Improvement(7032) $ 11,280 LA Ave Undergrounding (8066) $ 780 Total $ 21,064 Interfund 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: $ - 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. 183 Fund 2002—Citywide Traffic Mitigation Item Description Response (1) A brief description of the type of fee in the Fees to fund mitigation measures for increased traffic flows generated account or fund by developments within the City. (2) The amount of the fee Negotiated with developers based upon the estimated impact of development on traffic flow within the City. (3) The beginning and ending balance of the Beginning Balance (07/01/14) $ 14,194,875 account or fund Ending Balance (06/30/15) $ 16,237,609 (4) The amount of the fees collected and the Amount of Fees Collected $ 2,519,431 interest earned Interest Earned $ 179,711 Rents-Tenants $ 19,800 Total Revenues $ 2,718,942 (5) An identification of each public improvement on which fees were expended and the amount of Contractual Services/Property Maintenance $ 23,917 the expenditures on each improvement in FY 14/15, including the total percentage of the cost of the public improvement that was funded with North Hills Parkway(8061) $ 648,340 fees. Total Cost of Project $ 648,340 % of project funded by fees: 100% 23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ 3,251 Total Cost of Project $ 3,251 % of project funded by fees: 100% Total Expenses $ 675,509 (6) An identification of an approximate date by The adopted budget for FY 15/16 includes $1,290,210 for the which the construction of the public following projects: $22,288 for the Route 23 North Re-alignment improvement will commence if the local agency (8045) and $1,267,922 for North Hills Parkway (8061). These are determines that sufficient funds have been significant projects that are expected to require all the available funds collected to complete public improvement and in this account to complete. the public improvement remains incomplete (7) A description of each interfund transfer or loan Interfund Transfers: made from the account or fund, including the Planning/Engineering City Staff cost public improvement on which the transferred or reimbursement-23 Fwy Sound Wall @ Tierra loaned fees will be expended, and in the case Rejada Rd (8079) $ 700 of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Total Interfund Transfers $ 700 account or fund will receive on the loan Interfund Loans: $ - 184 Fund 2002—Citywide Traffic Mitigation Item Description Response (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. 185 Fund 2003—Crossing Guard Item Description Response (1) A brief description of the type of fee in the Fees for the provision of increased crossing guards at account or fund specific locations as a result of additional residential development. (2) The amount of the fee Negotiated with developers in areas where development would impact pedestrian routes to and from schools within the City. (3) The beginning and ending balance of the Beginning Balance (07/01/14) $ 289,098 account or fund Ending Balance (06/30/15) $ 344,095 (4) The amount of the fees collected and the Amount of Fees Collected $ 94,535 interest earned Interest Earned $ 3,703 Total Revenues $ 98,238 (5) An identification of each public improvement on Crossing Guard Expenses $ 43,240 which fees were expended and the amount of Total Cost of Project(s) $ 95,274 the expenditures on each improvement in FY % of project funded by fees: 45% 14/15, 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 $ 43,240 (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 at collected to complete public improvement and impacted intersections. In FY 15/16, $46,989 has been the public improvement remains incomplete appropriated for crossing guard services. (7) A description of each interfund transfer or loan Interfund 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 Interfund 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 186 Funds 210X—Park Improvement Item Description Response (1) A brief description of the type of fee in the Quimby fees (Developer payments in lieu of dedicating park account or fund 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. (2) The amount of the fee 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). (3) The beginning and ending balance of the Beginning Balance(07/01/14) $ 523,808 account or fund (consolidated) Ending Balance(06/30/15) $ 2,373,694 * *see Additional Comments (4) The amount of the fees collected and the interest earned Fees in Lieu of Park Land $ 2,050,382 Interest Earned $ 28,967 Rents/Concessions $ 5,483 Total Revenues $ 2,084,831 (5) An identification of each public improvement on Interest Expense $ (12,974) a Arroyo Vista Sports Fields (7022) $ 22,865 Total Cost of Project $ 22,865 of project funded by fees: 100% Arroyo Vista (7803) $ 171,905 a Net result of FY14/15 accrued interfund loan Total Cost of Project $ 426,826 interest charge-$2,326;and reversal of %of project funded by fees: 40% duplicate interest charges for three fiscal years (09/10- 11/12)-$15,300. Excess funds were Monte Vista Park (7809) $ 6,749 used to pay down interfund loan balance(see Total Cost of Project $ 6,749 item 7). %of project funded by fees: 100% Monte Vista Park(7812) $ 9,972 Total Cost of Project $ 9,972 %of project funded by fees: 100% Miller Park(7815) $ 19,737 Total Cost of Project $ 19,737 %of project funded by fees: 100% Total Expenses $ 218,254 (6) An identification of an approximate date by No funds were appropriated For FY 15/16. 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 187 Funds 210X—Park Improvement Item Description I Response (7) A description of each interfund transfer or loan Interfund Transfers: made from the account or fund, including the Planning/Engineering City Staff cost $ 6,640 public improvement on which the transferred or reimbursement-Arroyo Vista Sports loaned fees will be expended, and in the case of Fields(7022) an interfund loan,the date on which the loan will Monte Vista Park(7809) $ 3,350 be repaid, and the rate of interest that the Country Trail Park(7812) $ 3,350 account or fund will receive on the loan Miller Park (7815) $ 3,350 Total Interfund Transfers $ 16,690 Interfund Loans: 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 14/15, Fund 2111 reduced the principal balance by$12,974 to$919,874 and paid $2,326 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) $2,641,609 Parks Zone Development Fee 1 (2111) ($919,827) Parks Zone Development Fee 2 (2112) $7,715 Parks Zone Development Fee 3 (2113) $236,687 Bikepath/Multi-Use Trails (2152) $119,242 Municipal Pool(2153) $288,268 Total $2,373,694 188 Fund 2150 -Tree & Landscaping Item Description Response (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(07/01/14) $ 105,699 account or fund Ending Balance (06/30/15) $ 160,371 (4) The amount of the fees collected and the Amount of Fees Collected $ 53,031 interest earned Interest Earned $ 1,641 Total Revenues $ 54,672 (5) An identification of each public improvement on No fees expended in FY 14/15 $ - which fees were expended and the amount of the expenditures on each improvement in FY 14/15, 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 15/16. 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 Interfund 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 Interfund 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. 189 Fund 2151 -Art In Public Places Item Description Response (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 (07/01/14) $ 2,617,276 account or fund Ending Balance (06/30/15) $ 3,298,760 (4) The amount of the fees collected and the Amount of Fees Collected $ 784,386 interest earned Interest Earned $ 35,223 Other Revenues $ - Total Revenues $ 819,609 (5) An identification of each public improvement on Staff Costs $ 12,622 which fees were expended and the amount of the expenditures on each improvement in FY Art in Public Places AVRC (7709) $ 114,403 14/15, including the total percentage of the cost Total Cost of Project $ 114,403 of the public improvement that was funded with % of project funded by fees: 100% fees Total Expenses $ 127,025 (6) An identification of an approximate date by The adopted budget for FY 15/16 includes project costs which the construction of the public of $150,000 for Art in Public Places - High Street improvement will commence if the local agency (7708) and $690 for Art in Public Places - AVRC determines that sufficient funds have been (7709). 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 interfund 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) $ 11,100 will be repaid, and the rate of interest that the account or fund will receive on the loan interfund 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. 190 Fund 2154 - Library Facilities Item Description Response (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 (07/01/14) $ 1,364,085 account or fund Ending Balance (06/30/15) $ 1,555,077 (4) The amount of the fees collected and the Amount of Fees Collected $ 186,180 interest earned Interest Earned $ 16,698 Total Revenues $ 202,878 (5) An identification of each public improvement on Contract Services $ 3,000 which fees were expended and the amount of Operating Supplies $ 1,138 the expenditures on each improvement in FY Furnitures & Fixtures $ - 14/15, including the total percentage of the cost Equipment $ 7,748 of the public improvement that was funded with fees Total Expenses $ 11,885 (6) An identification of an approximate date by The FY 15/16 budget includes $92,100 for operating which the construction of the public expenses including costs relating to software licensing improvement will commence if the local agency upgrades, reciprocal borrowing, legal and property determines that sufficient funds have been maintenance; and $84,100 for capital acquisitions and collected to complete public improvement and improvements, and replacement of furnitures, computer the public improvement remains incomplete and HVAC units. (7) A description of each interfund transfer or loan Interfund Transfers: made from the account or fund, including the Equipment Replacement Fund (4003) public improvement on which the transferred or Contribution $ - loaned fees will be expended, and in the case of an interfund loan, the date on which the loan Interfund 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. 191 Fund 2501 — Los Angeles Avenue Area of Contribution Item Description j Response (1) A brief description of the type of fee in the Fees for street and related improvements to specific project areas account or fund to fund infrastructure enhancements as a result of additional development. (2) The amount of the fee $ 8,683/residential unit $48,624/commercial and industrial acre (3) The beginning and ending balance of the Beginning Balance(07/01/14) $11,764,992 account or fund Adjustment for Reserve Ending Balance(06/30/15) $ 11,838,577 (4) The amount of the fees collected and the Amount of Fees Collected $ 1,343,508 interest earned Interest Earned $ 133,426 Others (Sale of Plans/Specs/Reimbursements) $ 240 Total Revenues $ 1,477,174 (5) An identification of each public improvement on Staff Costs $ 18,329 which fees were expended and the amount of Special Professional Services $ 14,378 the expenditures on each improvement in FY 14/15, including the total percentage of the cost Princeton Ave Widening (8012) $ 29,153 of the public improvement that was funded with Total Cost of Project $ 29,153 fees % of project funded by fees: 100% LA Ave Widening (8013) $ 1,225,238 Total Cost of Project $ 1,225,238 of project funded by fees: 100% Spring Road Rail Crossing(8039) $ 1,553 Total Cost of Project $ 1,553 % of project funded by fees: 100% LA Ave Medians (8047) $ 48,118 Total Cost of Project $ 48,118 % of project funded by fees: 100% Widening @ LA Ave/Shasta(8058) $ 38,955 Total Cost of Project $ 38,955 %of project funded by fees: 100% LA Avenue Undergrounding(8066) $ - Total Cost of Project $ - %of project funded by fees: Total Expenses $ 1,375,724 (6) An identification of an approximate date by In FY 15/16, $4,746,887 of this fund has been appropriated as which the construction of the public follows: improvement will commence if the local agency Princeton Widening (8012)-$743,694 determines that sufficient funds have been LA Ave Widening - Spring Rd/Moorpark Ave(8013) -$945,852 collected to complete public improvement and Spring Road Widening (8026)-$855,664 the public improvement remains incomplete Spring Rd Rail Crossing (8039)-$1,121,977 LA Ave Medians (8047) -$26,434 Widening at LA Ave/Shasta(8058) -$607,130 LA Ave Undergrounding (8066) -$442,136 Property Maintenance various parcels related to CIP - $4,000 Many of these projects will require two to three or more years for completion. 192 Fund 2501 — Los Angeles Avenue Area of Contribution Item Description Response (7) A description of each interfund transfer or loan Interfund Transfers made from the account or fund, including the Engineering City Staff cost reimbursement- public improvement on which the transferred or Princeton Ave Widening (8012) $ 7,880 loaned fees will be expended, and in the case Engineering City Staff cost reimbursement- LA of an interfund loan, the date on which the loan Ave Widening (8013) $ 4,060 will be repaid, and the rate of interest that the Engineering City Staff cost reimbursement- account or fund will receive on the loan Spring Road Rail Crossing (8039) $ 5,985 Engineering City Staff cost reimbursement- LA Ave Medians(8047) $ 1,560 Engineering City Staff cost reimbursement- Widening @ LA Ave/Shasta (8058) $ 8,380 Total Interfund Transfers $ 27,865 Interfund Loans Loan to Tierra Rejada AOC $ 177,006 Tierra Rejada Median Landscape project(8042) Date of Repayment: Not Specified Interest Rate of Loan: 0.00% Total Interfund 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 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. 193 Fund 2502—Tierra Rejada Road /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 of 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 Beginning Balance (07/01/14) $ (177,006) account or fund Ending Balance (06/30/15) $ (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 14/15 $ - which fees were expended and the amount of the expenditures on each improvement in FY 14/15, 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 15/16. 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 Interfund 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 Interfund Transfers $an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Interfund 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 Interfund 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) 194 Fund 2502-Tierra Rejada Road / Spring Road Area of Contribution Item Description Response 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 $1.04M into this fund: Home Depot site (12 acres) and Patriot Commerce (9 acres). 195 Fund 2503—Casey Road/Gabbert 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 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 (07/01/14) $ 91,819 or fund Ending Balance(06/30/15) $ 94,935 (4) The amount of the fees collected and the interest Amount of Fees Collected $ 2,030 earned Interest Earned $ 1,085 Expense Reimbursements $Other Admin Service Fees $ - Total Revenues $ 3,115 (5) An identification of each public improvement on No fees expended during FY 14/15. which fees were expended and the amount of the expenditures on each improvement in FY 14/15, 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 15/16. 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 Interfund Transfers: public improvement on which the transferred or loaned fees will be expended, and in the case of Interfund 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. 196 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 r 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 (07101/14) $ 15,714 account or fund Ending Balance (06130115) $ 15,895 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 181 Total Revenues $ 181 (5) An identification of each public improvement on No fees expended during FY 14/15. which fees were expended and the amount of the expenditures on each improvement in FY 14/15, 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 15/16. 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 loan made from the account or fund, including the Interfund Transfers: $ - public improvement on which the transferred or loaned fees will be expended, and in the case Interfund 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. 197 Fund 4002—Police Facilities Item Description Response 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. 198 Fund 4002— Police Facilities Item Description Response (1) A brief description of the type of fee in the account Fees are collected by Building and Safety prior to issuance of building or fund permits for construction of police facilities within the City to fund the increased demand for police services as a result of additional development. (2) The amount of the fee $1,027/single family dwelling $1,027/multi-family dwelling, per unit $1,027/mobilehome, per unit $0.60/commercial and industrial square foot (3) The beginning and ending balance of the account or Beginning Balance(07/01/14) $ (1,648,181) fund Ending Balance(06/30/15) $ (1,427,564) (4) The amount of the fees collected and the interest Amount of Fees Collected $ 219,928 earned Interest Earned $ 690 Interfund Transfer $ - Total Revenues $ 220,617 (5) An identification of each public improvement on No fees expended during FY 14/15. which fees were expended and the amount of the expenditures on each improvement in FY 14/15, 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 the No funds were appropriated in FY 15/16. The funds accumulated in construction of the public improvement will this account are anticipated to be spent on appropriate police facilities commence if the local agency determines that improvements. 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 Interfund Transfers: $from the account or fund, including the public improvement on which the transferred or loaned Total Interfund Transfers 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 Interfund Loans: $ 1,648,642 fund will receive on the loan 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 14/15,the outstanding principal of $1,648,642 was reduced by$220,000. Total Interfund Loans $ 1,648,642 (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: $ - 199