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HomeMy WebLinkAboutAGENDA REPORT 2010 1117 CC REG ITEM 10B ITEM 10.13 .=;y .;�tr1C.N .y.eeiir i�XTION: i�✓.� A �( MOORPARK CITY COUNCIL �_..... AGENDA REPORT TO: Honorable City Council n FROM: Ron Ahlers, Finance Directoroo Prepared by: Irmina Lumbad, Finance/Accounting Manage* DATE: October 21, 2010 (CC Meeting of November 17, 2010) SUBJECT: Consider the Report Titled "Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2009/2010" 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. 148 Honorable City Council November 17, 2010 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 2009/2010". The report, based on the City's unaudited financial records, relates to transactions made during the fiscal year that concluded on June 30, 2010. 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 2009/2010" 149 Q' �9 o Z o AOp � A � Oqq rED ,J�-1 City of Moorpark, California Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2009/2010 Scheduled for Public Review at the City Council Meeting of November 17, 2010 150 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. 151 Fund 2001 —Traffic Systems Management Fund 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 o 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 Contro District's guidelines. (3) The beginning and ending balance of the Beginning Balance(07/01/09) $ 5,946,996 account or fund Ending Balance(06/30110) $ 6,079,042 (4) The amount of the fees collected and the Amount of Fees Collected $ 90,087 interest earned Interest Earned $ 74,731 Sale of Plans/Specifications $ 430 Total Revenues $ 165,248 (5) An identification of each public improvement Com. Dev.Admin. Salaries $ 12,168 on which fees were expended and the Other Contractual Services $ 2,967 amount of the expenditures on each Vehicle for Volunteer in Policing $ - improvement in FY09/10, including the total percentage of the cost of the public Signal Interconnect(8004) $ (8,048) improvement that was funded with fees Total Cost of Project $ - %of project funded by fees: 0% Metrolink South Second Entrance(8056) $ 2,778 Total Cost of Project $ 4,190 %of project funded by fees: 66% LA Ave Undergrounding (8066) $ 12,004 Total Cost of Project $ 12,004 %of project funded by fees: 100% Spring Road Bus Turn-out(8069) $ 340 Total Cost of Project $ 340 %of project funded by fees: 100% Mountain Trail Overlay(8083) $ 10,992 Total Cost of Project $ 10,992 %of project funded by fees: 100% Total Ex enses $ 33,202 (6) An identification of an approximate date by For FY 10/11, $67K of the fund has been budgeted for the following capita which the construction of the public improvement projects: $11K for Spring Road Bus Turn-Out(8069) and$66 improvement will commence if the local for Sidewalk & Bike Lane AVRC (8086). $19K or 15% of one (1) Senio agency determines that sufficient funds have Management Analyst salaries/benefits, $182K for City transit operating been collected to complete public costs (including natural gas) and $27K transfer to other fund fo improvement and the public improvement administrative and engineering staff costs to administer the projects. 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 the transferred or loaned fees will be expended, and in the case of an interfund Total Interfund Transfers $ 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 (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) 152 Fund 2001 —Traffic Systems Management Fund Item Description Response Additional Comments: For information about pending and planned capital projects, see the City' annual capital improvement budget For additional information about futur development fee revenues, see the'Residential, Commercial and Industria Quarterly Status Report" prepared by the Community Developmen Department. 153 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 flow account or fund generated 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 (07/01/09) $ 13,378,662 account or fund Ending Balance(06/30/10) $ 13,539,930 (4) The amount of the fees collected and the Amount of Fees Collected $ 342,371 interest earned Interest Earned $ 168,276 Total Revenues $ 510,648 (5) An identification of each public improvement on North Hills Parkway(8061) $ 137,107 which fees were expended and the amount of Total Cost of Project $ 142,217 the expenditures on each improvement in FY % of project funded by fees: 96% 09/10, including the total percentage of the cost of the public improvement that was funded with 23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ 193,519 fees. Total Cost of Project $ 203,833 % of project funded by fees: 95% Total Expenses $ 330,626 (6) An identification of an approximate date by For FY 10/11, a total of$4,376K has been budgeted for the followin which the construction of the public projects: Moorpark Avenue Widening from Casey to Third Stree improvement will commence if the local agency (8040) -$666K, 23 North Realignment (8045) - $44K, North Hill determines that sufficient funds have been Parkway (8061) -$1,906K and 23 Freeway Sound Wall at Tierra collected to complete public improvement and Rejada Road (8079) - $1,760K. These are significant projects that the public improvement remains incomplete are expected to require all the available funds 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 Route 23 North Alignment(8045) $ 3,330 public improvement on which the transferred or Engineering City Staff cost reimbursement- loaned fees will be expended, and in the case North Hills Parkway(8061) $ 5,110 of an interfund loan, the date on which the loan Planning City Staff cost reimbursement-23 Fwy will be repaid, and the rate of interest that the Sound Wall @ Tierra Rejada Rd (8079) $ 10,314 account or fund will receive on the loan Total Interfund Transfers $ 18,754 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. 154 Fund 2003 — Crossing Guard Fund Item Description Response (1) A brief description of the type of fee in the Fees for the provision of increased crossing guards a account or fund specific locations as a result of additional residentia development. (2) The amount of the fee Negotiated with developers in areas where developmen would impact pedestrian routes to and from school within the City. (3) The beginning and ending balance of the Beginning Balance (07/01/09) $ 334,888 account or fund Ending Balance (06/30/10) $ 323,606 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 4,081 Total Revenues $ 4,081 (5) An identification of each public improvement on Crossing Guard Expenses $ 15,363 which fees were expended and the amount of Total Cost of Project(s) $ 46,251 the expenditures on each improvement in FY % of project funded by fees: 33% 09/10, including the total percentage of the cost of the public improvement that was funded with fees Total Expenses $ 15,363 (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 guar improvement will commence if the local agency services at specified locations. Fees are collected frorr determines that sufficient funds have been developers to offset the cost for five years only a collected to complete public improvement and impacted intersections. Approximately $15K has bee the public improvement remains incomplete budgeted for FY 10/11 to provide for crossing guar 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 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) Allocations Made: $ of Section 66001 (of the Code) Additional Comments: None 155 Fund 210X— Park improvement Funds Item Description Response (1) A brief description of the type of fee in the Quimby fees (Developer payments in lieu of dedicating par account or fund land), fees on commercial, industrial, and multi-famil developments, donations to the City, or revenue receive from lease or sale of park land to be used for th construction of park facilities as a result of increased deman 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 (07/01/09) $ 1,757,974 account or fund Ending Balance(06/30/10) $ (23,636) (4) The amount of the fees collected and the Other Development Fees $ - interest earned Amount of Fees Collected $ - Fees in Lieu of Park Land $ 56 Park Bond $ 89,495 Interest Earned $ 19,782 Rents/Concessions $ - Sale Plans/Specifications $ 95 Other Revenue $ 700,000 Total Revenues $ 809,428 (5) An identification of each public improvement on Arroyo Vista Community Park (7701) $ 34,220 which fees were expended and the amount of Total Cost of Project $ 104,526 the expenditures on each improvement in FY %of project funded by fees: 33% 09/10, including the total percentage of the cost of the public improvement that was funded with Poindexter Park(7801) $ 516 fees Total Cost of Project $ 74,314 % of project funded by fees: 1% Glenwood Park (7813) $ 23,246 Total Cost of Project $ 52,329 % of project funded by fees: 44% AV Sports Field (7022) $ 64,865 Total Cost of Project $ 64,865 % of project funded by fees: 100% AVCP Pump House (7030) $ 8,800 Total Cost of Project $ 8,800 % of project funded by fees: 100% Mountain Meadows Basketball Crt(7029) $ 38,146 Total Cost of Project $ 38,146 % of project funded by fees: 100% College View Basketball Crt(7028) $ 47,044 Total Cost of Project $ 47,044 % of project funded by fees: 100% Skate Park Expansion (7851) $ 1,644,563 Total Cost of Project $ 1,644,563 % of project funded by fees: 100% 156 Fund 210X—Park Improvement Funds Item Description Response Mountain Meadows (7810) $ 7,324 Total Cost of Project $ 49,990 % of project funded by fees: 15% Peach Hill Park Play Ground (7808) $ 22,313 Total Cost of Project $ 104,383 % of project funded by fees: 21% Total Expenses $ 1,891,038 (6) An identification of an approximate date by $427K park improvement projects are planned for FY 10/11. which the construction of the public The major projects include improvements at AV Sports Field, improvement will commence if the local agency Arroyo Vista Recreation Center Office Expansion, Glenwood determines that sufficient funds have been Park, Monte Vista Park and Mountain Meadows 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 From Community Wide Fund (2100)to $ 700,000.00 public improvement on which the transferred or Park Improvement Zone 1 Fund (2111) 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: $ - On April 1, 2009, City Council approved an interfund loan of u to $1.5M from the Special Projects Fund (4004) to Par 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. Loan amount will be transferred from Fund 4004 to Fund 2111 as needed. The principal and interest will be repaid as nevy 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) of Allocations Made: $ - Section 66001 of the Code 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 157 Fund 2150 - Tree & Landscaping Fund Item Description I Response (1) A brief description of the type of fee in the Fees to provide landscaping and trees in public area account or fund resulting from the increase in demand from additiona development. (2) The amount of the fee $0.05/commercial and industrial square foot (3) The beginning and ending balance of the Beginning Balance (07/01/09) $ 152,981 account or fund Ending Balance (06/30/10) $ 124,878 The amount of the fees collected and the Amount of Fees Collected $ 42 interest earned Interest Earned $ 1,806 Total Revenues $ 1,847 (5) An identification of each public improvement on City Entry Signs (7110) $ 29,950 which fees were expended and the amount of Total Cost of Project $ 30,386 the expenditures on each improvement in FY % of project funded by fees: 99% 09/10, including the total percentage of the cost of the public improvement that was funded with fees Total Expenses $ 29,950 (6) An identification of an approximate date by In FY 10/11, $10K appropriation for city entry signag which the construction of the public was carried over from prior year. 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 capita projects, see the City's annual capital improvemen budget. For additional information about futur development fee revenues, see the "Residential, Commercial and Industrial Quarterly Status Report' prepared by the Community Development Department. 158 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(07/01/09) $ 1,338,373 account or fund Ending Balance (06/30/10) $ 1,549,137 (4) The amount of the fees collected and the Amount of Fees Collected $ 204,110 interest earned Interest Earned $ 17,814 Other Revenues $ - Total Revenues $ 221,924 (5) An identification of each public improvement on Spring/Flinn Artwork (7903) $ 11,160 which fees were expended and the amount of Total Cost of Project $ 11,160 the expenditures on each improvement in FY % of project funded by fees: 100% 09/10, including the total percentage of the cost of the public improvement that was funded with fees Total Expenses $ 11,160 (6) An identification of an approximate date by For FY 10/11, $8K has been budgeted for Magnolia which the construction of the public Park to install a public art project(7816). 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 capita projects, see the City's annual capital improvemen budget. For additional information about future development fee revenues, see the "Residential, Commercial and Industrial Quarterly Status Report' prepared by the Community Development Department. 159 Fund 2154 - Library Facilities Fund Item Description I 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 (07/01/09) $ 1,149,709 account or fund Ending Balance (06/30/10) $ 1,214,839 (4) The amount of the fees collected and the Amount of Fees Collected $ 56,774 interest earned Interest Earned $ 14,639 Total Revenues $ 71,413 (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 $ - 09/10, including the total percentage of the cost Equipment $ 6,283 of the public improvement that was funded with fees Total Expenses $ 6,283 (6) An identification of an approximate date by For FY 10/11, the City budgeted $25K of these funds for which the construction of the public contract services for design, implementation an improvement will commence if the local agency maintenance of ADA compliant Library website, $13K for determines that sufficient funds have been interior camera security equipment and library equipmen collected to complete public improvement and for$2K. 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 capita projects, see the City's annual capital improvemen budget. For additional information about future development fee revenues, see the "Residential, Commercial and Industrial Quarterly Status Report' prepared by the Community Development Department. 160 Fund 2501 — Los Angeles Avenue Area of Contribution Fund Item Description I Response (1) A brief description of the type of fee in the Fees for street and related improvements to specific project area account or fund to fund infrastructure enhancements as a result of additions 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 (07/01/09) $11,330,133 account or fund Adjustment for Reserve $ 387,524 Ending Balance (06/30/10) $11,614,078 (4) The amount of the fees collected and the Amount of Fees Collected $ 500,969 interest earned Interest Earned $ 144,059 Revs Not Elsewhere Classified $ - Sale Plans/Specifications $ - Total Revenues $ 645,028 (5) An identification of each public improvement on Special Professional Services $ - which fees were expended and the amount of the expenditures on each improvement in FY Princeton Ave Widening (8012) $ 170,404 09/10, including the total percentage of the cost Total Cost of Project $ 186,138 of the public improvement that was funded with % of project funded by fees: 92% fees LA Ave Widening Spr/Mrpk (8013) $ 67,737 Total Cost of Project $ 84,151 % of project funded by fees: 80% LA/TR Signal Modification (8046) $ 2,122 Total Cost of Project $ 4,902 % of project funded by fees: 43% LA Ave Medians (8047) $ 15,609 Total Cost of Project $ 22,279 % of project funded by fees: 70% Widening @ LA Ave/Shasta (8058) $ 11,453 Total Cost of Project $ 20,239 % of project funded by fees: 57% Total Expenses $ 267,326 161 Fund 2501 — Los Angeles Avenue Area of Contribution Fund Item Description Response (6) An identification of an approximate date by In FY 10111, approximately $6,651K of this fund has been which the construction of the public appropriated as follows: improvement will commence if the local agency Princeton Widening (8012)-$1,266K determines that sufficient funds have been LA Ave Widening - Spring Rd/Moorpark Ave (8013)-$1,638K collected to complete public improvement and Spring Road Widening (8026)-$816K the public improvement remains incomplete Rail Crossing Improvements @ Spring Rd (8039)-$1,167K LA Ave/TR Rd Signal Modification (8046)-$84K LA Ave Medians (8047)-$58K Undergrounding of Utilities District 2 (8051)-$300K Widening @ LA Ave/Shasta (8058)-$1,122K Moorpark Avenue Left Turn Lane (8087) -$200K 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) $ 15,734 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) $ 16,414 will be repaid, and the rate of interest that the Engineering City Staff cost reimbursement- account or fund will receive on the loan Spring Rd Widening (8026) $ 4,225 Engineering City Staff cost reimbursement- Widening @ LA Ave/Shasta (8058) $ 8,786 Engineering City Staff cost reimbursement- LA/Tierra Rejada Rd Signal Modification (8046) $ 2,780 Ave Medians (8047) $ 6,670 Engineering City Staff cost reimbursement- Moorpark Ave Left Turn Lane (8087) $ 2,890 Total Interfund Transfers $ 57,499 Interfund Loans Loan to Tierra Rejada AOC $ 166,564 Tierra Rejada Median Landscape project(8042) Date of Repayment: Not Specified Interest Rate of Loan: 0.00% Amount of Loan: $166,564 Total Interfund Loans $ 166,564 (8) The amount of refunds made pursuant to Refunds Made: subdivision (e) of Section 66001 (of the Code) Pardee Homes $ 423,783 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, se the City's annual capital improvement budget. For additiona information about future development fee revenues, see th "Residential, Commercial and Industrial Quarterly Status Report' prepared by the Community Development Department. Fund 2502—Tierra Rejada Road / Spring Road Area of Contribution Fund Item Description I Response (1) A brief description of the type of fee in the Fees for street and related improvements to specific projec account or fund areas to fund infrastructure enhancements as a result o 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 (07/01/09) $ (167,317) account or fund Ending Balance (06/30/10) $ (167,864) (4) The amount of the fees collected and the interest Amount of Fees Collected $ 9,142 earned Interest Earned $ - Revs Not Elsewhere Classified $ - Sale Plans/Specifications $ - Total Revenues $ 9,142 (5) An identification of each public improvement on Special Professional Services $ - which fees were expended and the amount of the expenditures on each improvement in FY 09/10, TR Median/Spring to Fwy (8042) $ 5,850 including the total percentage of the cost of the Total Cost of Project $ 9,689 public improvement that was funded with fees % of project funded by fees: 60% Total Ex enses $ 5,850 (6) An identification of an approximate date by which No funds are appropriated for FY 10/11. The fund 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 Engineering City Staff cost public improvement on which the transferred or reimbursement-Tierra Rejada loaned fees will be expended, and in the case of Median/Spring to Fwy (8042) $ 3,839.00 an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Total Interfund Transfers $ 3,839.00 account or fund will receive on the loan Interfund Loans Loan from Los Angeles Ave AOC $ 166,564 Tierra Rejada Median Landscape project (8042) Date of Repayment: Not Specified Interest Rate of Loan: 0.00% Amount of Loan: $166,564 Total Interfund Loans $ 166,564 (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) 163 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 Industria Quarterly Status Report" prepared by the Community Development Department. 164 Fund 2503—Casey Road/Gabbert Road Area of Contribution Fund Item Description I 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 (07/01/09) $ 81,101 or fund Ending Balance (06/30/10) $ 84,150 (4) The amount of the fees collected and the interest Amount of Fees Collected $ 2,030 earned Interest Earned $ 1,019 Expense Reimbursements $ - Other Admin Service Fees $ - Total Revenues $ 3,049 (5) An identification of each public improvement on No fees expended during FY 09/10. which fees were expended and the amount of the expenditures on each improvement in FY09/10, 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 10/11. 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. 165 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 (07/01/09) $ 14,894 account or fund Ending Balance (06130/10) $ 15,080 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 186 Total Revenues $ 186 (5) An identification of each public improvement on No fees expended during FY 09/10. which fees were expended and the amount of the expenditures on each improvement in FY 09/10, 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 10/11. The fund which the construction of the public accumulated in this account are anticipated to be spen 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 of Interfund Loans: $ - 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. 166 Fund 4002— Police Facilities Fund Item Description I Response (1) A brief description of the type of fee in the account or Fees are collected by Building and Safety prior to issuance of building fund permits for construction of police facilities within the City to fund the increased demand for police services as a result of additiona 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(07/01/09) $ (1,995,668) fund Ending Balance(06130/10) $ (1,932,523) (4) The amount of the fees collected and the interest Amount of Fees Collected $ 63,145 earned Interest Earned $ - Interfund Transfer Total Revenues $ 63,145 (5) An identification of each public improvement on No fees expended during FY 09/10. which fees were expended and the amount of the expenditures on each improvement in FY 09/10, 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 10/11. The funds accumulated in construction of the public improvement will this account are anticipated to be spent within the next five fiscal year 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 fees Total Interfund Transfers 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 Interfund Loans: $ 1,933,495 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 $ 1,933,495 (8) The amount of refunds made pursuant to subdivision Refunds Made: $ - (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. 167