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HomeMy WebLinkAboutAGENDA REPORT 2011 1116 CC REG ITEM 10FMOORPARK CITY COUNCIL AGENDA REPORT ITEM 10.F. '' +4N Council h+:eeiin�s TO: Honorable City Council n FROM: Ron Ahlers, Finance DirectorlX�- Prepared by: Irmina Lumbad, Budget and Finance Manager DATE: October 18, 2011 (CC Meeting of November 16, 2011) SUBJECT: Consider the Report Titled "Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2010/2011" 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. .. Honorable City Council November 16, 2011 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 2010/2011". The report, based on the City's unaudited financial records, relates to transactions made during the fiscal year that concluded on June 30, 2011. 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 said report. Attachment 1: "Accounting of Fund Information as Required by Section 66006 of the California Code for Fiscal Year 2010/2011" M City of Moorpark, California Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2010/2011 Scheduled for Public Review at the City Council Meeting of November 16, 2011 91 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 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. 92 Fund 2001 — Traffic Systems Management Fund 93 Item Description I 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 (07/01/10) $ 6,079,042 account or fund Ending Balance (06130111) $ 5,754,938 (4) The amount of the fees collected and the Amount of Fees Collected $ 51,684 interest earned Interest Earned $ 76,028 Others (Sale of Plans /Specifications /Reimbursements) $ 4,097 Total Revenues $ 131,809 (5) An identification of each public improvement City Manager's & Community Devt Staff Costs $ 19,516 on which fees were expended and the Other Contractual Services $ 115,392 amount of the expenditures on each Natural Gas (CNG bus fuel) $ 16,926 improvement in FY10111, including the total Refunds /Reimbursements not subject to item § 66001 percentage of the cost of the public (e) $ 1,709 improvement that was funded with fees Metrolink South Second Entrance (8056) $ 300,960 Total Cost of Project $ 492,206 % of project funded by fees: 61% LA Ave Undergrounding (8066) $ 1,409 Total Cost of Project $ 4,569 % of project funded by fees: 31% Total Expenses $ 455,912 (6) An identification of an approximate date by For FY 11/12, $242K of the fund has been budgeted for the following which the construction of the public capital improvement projects: $166K for Metrolink South Parking (8056), improvement will commence if the local $10K for LA Ave Undergrounding (8066) and $66K for Sidewalk & Bike agency determines that sufficient funds have Lane AVRC (8086). $21K or 20% of one (1) Management Analyst been collected to complete public salaries /benefits, $208K for City transit operating costs (including natural improvement and the public improvement gas) and $27K transfer to other fund for administrative and engineering remains incomplete staff costs to administer the projects. (7) A description of each interfund transfer or Interfund Transfers: $ - 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 Interfund Loans: $ _ r2paid, 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 Allocations Made: $ _ subdivision (f) of Section 66001 (of the Code) 93 Fund 2001 —Traffic Systems Management Fund 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. •, Fund 2002 — Citywide Traffic Mitigation Fund Item Description I 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 o development on traffic flow within the City. (3) The beginning and ending balance of the Beginning Balance (07/01/10) $ 13,539,930 account or fund Ending Balance (06/30/11) $ 13,397,408 (4) The amount of the fees collected and the Amount of Fees Collected $ 214,519 interest earned Interest Earned $ 175,116 Others (Sale of Plans /Specs /Reimbursements) $ 1,596 Total Revenues $ 391,231 (5) An identification of each public improvement on Staff Costs $ - which fees were expended and the amount of Contractual Services $ - the expenditures on each improvement in FY Refunds /Reimbursements not subject to item § 10111, including the total percentage of the cost 66001(e) $ 6,000 i of the public improvement that was funded with fees. 23 North Alignment (8045) $ 21,512 I Total Cost of Project $ 21,512 % of project funded by fees: 100% North Hills Parkway (8061) $ 451,385 Total Cost of Project $ 451,385 % of project funded by fees: 100% 23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ 117,436 Total Cost of Project $ 134,856 % of project funded by fees: 87% I Total Expenses $ 596,333 (6) An identification of an approximate date by For FY 11112, a total of $5,010K has been budgeted for the following which the construction of the public projects: Moorpark Avenue Widening from Casey to Third Street . improvement will commence if the local agency (8040) - $666K, North Hills Parkway (8061) - $2,608K and 23 Freeway determines that sufficient funds have been Sound Wall at Tierra Rejada Road (8079) - $1,736K. These are collected to complete public improvement and significant projects that are expected to require all the available funds the public improvement remains incomplete in this account to complete. $23K has been appropriated for interfund transfers for planning and engineering staff time relating to these projects. (7) A description of each interfund transfer or loan Interfund Transfers: made from the account or fund, including the Planning City Staff cost reimbursement - 23 Fwy public improvement on which the transferred or Sound Wall @ Tierra Rejada Rd (8079) $ 17,420 loaned fees will be expended, and in the case j of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Total Interfund Transfers $ 17,420 account or fund will receive on the loan I i 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) dditional Comments: For information about pending and planned capital projects, see the Fund 2002 — Citywide Traffic Mitigation Fund Item Description Response 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 I • M Fund 2003 — Crossing Guard Fund 97 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 (07/01/10) $ 323,606 account or fund Ending Balance (06130/11) $ 261,796 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 3,575 Total Revenues $ 3,575 (5) An identification of each public improvement on Crossing Guard Expenses $ 15,304 which fees were expended and the amount of Total Cost of Project(s) $ 15,304 the expenditures on each improvement in FY % of project funded by fees: 100% 10/11, including the total percentage of the cost of the public improvement that was funded with Refunds /Reimbursements not fees subject to item § 66001 (e) $ 50,081 Total Expenses $ 65,384 (6) An identification of an approximate date by The fees collected in this account are used to partial) 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. Approximately $26K has been the public improvement remains incomplete budgeted for FY 11/12 to provide 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) Allocations Made: $ of Section 66001 (of the Code) Additional Comments: None 1 11 97 Fund 21OX — Park Improvement Funds HE Item Description I 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. Includes funds for municipal pool and bike path. (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 (07/01/10) $ (23,636) account or fund Ending Balance (06/30/11) $ (783,350) (4) The amount of the fees collected and the Other Development Fees $ - interest earned Amount of Fees Collected $ - Fees in Lieu of Park Land $ 13,668 Park Bond $ - Interest Earned $ 6,456 Rents /Concessions $ - Sale Plans /Specifications $ - Other Revenue $ - Total Revenues $ 20,123 (5) An identification of each public improvement on Contractual Services $ - which fees were expended and the amount of Refunds /Reimbursements not subject the expenditures on each improvement in FY to item § 66001 (e) $ 314,275 10/11, including the total percentage of the cost Interest Expense $ 4,900 of the public improvement that was funded with fees AV Sports Field (7022) $ 100,135 Total Cost of Project $ 100,135 % of project funded by fees: 100% College View Basketball Crt (7028) $ 74,637 Total Cost of Project $ 74,637 % of project funded by fees: 100% Glenwood Park (7813) $ 285,890 Total Cost of Project $ 320,244 % of project funded by fees: 89% Total Expenses $ 779,838 (6) An identification of an approximate date by $150K park improvement projects are planned for FY 11/12. which the construction of the public The major projects include improvements at AV Sports Field, improvement will commence if the local agency Glenwood Park, Monte Vista Park and Mountain Meadows determines that sufficient funds have been Park. 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 an interfund loan, the date on which the loan will Interfund Loans: $ 1,000,000 be repaid, and the rate of interest that the HE Fund 21 OX — Park Improvement Funds Item Description Response account or fund will receive on the loan On April 1, 2009, City Council approved an interfund loan of up to $1.5M from the Special Projects Fund (4004) to Park Improvement Zone 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. (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 .. Fund 2150 - Tree & Landscaping Fund 100 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 (07/01/10) $ 124,878 account or fund Ending Balance (06130/11) $ 101,825 The amount of the fees collected and the Amount of Fees Collected $ 1,346 interest earned Interest Earned $ 1,357 Total Revenues $ 2,703 (5) An identification of each public improvement on City Entry Signs (7110) $ 1,386 which fees were expended and the amount of Total Cost of Project $ 1,939 the expenditures on each improvement in FY % of project funded by fees: 71% 10/11, including the total percentage of the cost of the public improvement that was funded with Mountain Trail Overlay (8083) $ 24,370 fees Total Cost of Project $ 642,128 % of project funded by fees: 4% Total Expenses $ 25,756 (6) An identification of an approximate date by No appropriations were budgeted for FY 11/12. 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. 100 Fund 2151 - Art In Public Places 101 Item Description I 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 (07/01/10) $ 1,549,137 account or fund Ending Balance (06/30/11) $ 1,654,795 (4) The amount of the fees collected and the Amount of Fees Collected $ 84,028 interest earned Interest Earned $ 21,285 Other Revenues $ 346 Total Revenues $ 105,659 (5) An identification of each public improvement on No fees expended in FY 10/11. which fees were expended and the amount of the expenditures on each improvement in FY 10/11, 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 appropriations were budgeted in FY 11/12. 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 Interfund Transfers: $ - 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. I 101 Fund 2154 - Library Facilities Fund 102 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 (07/01/10) $ 1,214,839 account or fund Ending Balance (06/30/11) $ 1,254,025 (4) The amount of the fees collected and the Amount of Fees Collected $ 30,228 interest earned Interest Earned $ 16,208 Total Revenues $ 46,437 (5) An identification of each public improvement on Contract Services $ - which fees were expended and the amount of Operating Supplies $ - the expenditures on each improvement in FY Furnitures & Fixtures $ 2,717 10/11, including the total percentage of the cost Equipment $ 4,534 of the public improvement that was funded with fees Total Expenses $ 7,251 (6) An identification of an approximate date by For FY 11/12, the City budgeted $6K for contract services which the construction of the public to provide imaging and deployment of new equipment, improvement will commence if the local agency $4K for software licensing upgrades and $30K for new determines that sufficient funds have been security camera and furnitures. 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 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) 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. 102 Fund 2501 — Los Angeles Avenue Area of Contribution Fund 103 tem Descn tion I 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 $ 7,807 /residential unit $43,717 /commercial and industrial acre (3) The beginning and ending balance of the Beginning Balance (07/01/10) $11,628,193 account or fund Adjustment for Reserve Ending Balance (06/30/11) $11,733,981 (4) The amount of the fees collected and the Amount of Fees Collected $ 264,995 interest earned Interest Earned $ 152,265 Others (Sale of Plans /Specs /Reimbursements) $ 250 Total Revenues $ 417,510 (5) An identification of each public improvement on Special Professional Services $ 5,452 which fees were expended and the amount of the expenditures on each improvement in FY Princeton Ave Widening (8012) $ 225,736 10/11, including the total percentage of the cost Total Cost of Project $ 237,397 of the public improvement that was funded with % of project funded by fees: 95% fees LA Ave Widening Spr /Mrpk (8013) $ 55,390 Total Cost of Project $ 58,619 % of project funded by fees: 94% Spring Road Widening (8026) $ 82 Total Cost of Project $ 82 % of project funded by fees: 100% LA/TR Signal Modification (8046) $ 10,134 Total Cost of Project $ 15,134 % of project funded by fees: 67% LA Ave Medians (8047) $ 49 Total Cost of Project $ 49 % of project funded by fees: 100% Total Expenses $ 296,842 103 Fund 2501 — Los Angeles Avenue Area of Contribution Fund Item Description I Response (6) An identification of an approximate date by In FY 11/12, approximately $6,379K of this fund has been which the construction of the public appropriated as follows: improvement will commence if the local agency Princeton Widening (8012)- $1,125K determines that sufficient funds have been LA Ave Widening - Spring Rd /Moorpark Ave (8013)- $1,305K collected to complete public improvement and Spring Road Widening (8026) -$855K the public improvement remains incomplete Rail Crossing Improvements @ Spring Rd (8039)- $1,167K LA Ave Medians (8047) -$92K Widening @ LA Ave /Shasta (8058)- $1,131K New LA Ave Undergrounding (8066) -$412K Moorpark Avenue Left Turn Lane (8087) -$200K AVCP Access Study (8089) -$35K Interfund transfers of $57K for planning and engineering staff time costs to administer these projects. Many of these projects will require two to three or more years for completion. (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) $ 4,760 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 Spring Rd /Moorpark Ave (8013) $ 1,960 will be repaid, and the rate of interest that the Engineering City Staff cost reimbursement - account or fund will receive on the loan LA/Tierra Rejada Rd Signal Modification (8046) $ 5,000 New LA Ave Undergrounding (8066) $ 3,160 Total Interfund Transfers $ 14,880 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) Pardee Homes $ - 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. 104 Fund 2502 — Tierra Rejada Road / Spring Road Area of Contribution Fund 105 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 (07/01/10) $ (167,864) account or fund Ending Balance (06130111) $ (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 Special Professional Services $ - i which fees were expended and the amount of the Refunds /Reimbursements not subject to expenditures on each improvement in FY 10/11, item § 66001 (e) $ 9,142 including the total percentage of the cost of the I public improvement that was funded with fees i Total Expenses $ 9,142 (6) An identification of an approximate date by which No funds are appropriated for FY 11/12. The funds the construction of the public improvement will accumulated in this account are anticipated to be spent commence if the local agency determines that within the next five fiscal years on appropriate street sufficient funds have been collected to complete improvement programs. 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) 105 Fund 2502 — Tierra Rejada Road / Spring Road Area of Contribution Fund 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. 106 Fund 2503 — Casey Road /Gabbert Road Area of Contribution Fund 107 Item Description I 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 (07/01/10) $ 84,150 orfund Ending Balance (06/30/11) $ 85,264 (4) The amount of the fees collected and the interest Amount of Fees Collected $ - earned Interest Earned $ 1,114 Expense Reimbursements $ - Other Admin Service Fees $ - Total Revenues $ 1,114 (5) An identification of each public improvement on No fees expended during FY 10/11. which fees were expended and the amount of the expenditures on each improvement in FY 10/11, 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 11/12. The funds the construction of the public improvement will accumulated in this account are anticipated to be spent commence if the local agency determines that within the next five fiscal years on appropriate street sufficient funds have been collected to complete improvement programs. 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. 107 Fund 2504 — Fremont Storm Drain AOC WHO Item Descri tion 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 (07/01/10) $ 15,080 account or fund Ending Balance (06/30/11) $ 15,280 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 200 Total Revenues $ 200 (5) An identification of each public improvement on No fees expended during FY 10/11 which fees were expended and the amount of the expenditures on each improvement in FY 10/11, 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 11/12. The funds which the construction of the public accumulated in this account are anticipated to be spent improvement will commence if the local agency within the next five fiscal years on appropriate storm drain determines that sufficient funds have been improvements. 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. WHO Fund 4002 — Police Facilities Fund 109 Item Description I 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 (07/01/10) $ (1,932,523) fund Ending Balance (06130111) $ (1,886,590) (4) The amount of the fees collected and the interest Amount of Fees Collected $ 45,933 earned Interest Earned $ - Interfund Transfer Total Revenues $ 45,933 (5) An identification of each public improvement on No fees expended during FY 10/11. which fees were expended and the amount of the expenditures on each improvement in FY 10/11, 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 11/12. The funds accumulated in construction of the public improvement will this account are anticipated to be spent within the next five fiscal years commence if the local agency determines that on appropriate police facilities 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: $ 1,886,590 fund will receive on the loan Loan from Endowment fund for Police Services Facility Date of Repayment: As development fees are collected in future years Interest Rate of Loan: 0.00% Total Interfund Loans $ 1,886,590 (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 Allocations Made: $ - 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. 109