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HomeMy WebLinkAboutAGENDA REPORT 2017 0118 CCSA REG ITEM 10F ITEM 10.F. CITY OF MOORPARK,CALIFO E City Council Meeting ACTI o N MOORPARK CITY COUNCIL AGENDA REPORT BY. TO: Honorable City Council FROM: Ron Ahlers, Finance Director Prepared by: Lily Fang, Contract Accountant DATE: December 19, 2016 (CC Meeting of January 18, 2017) SUBJECT: Consider the Report Titled "Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2015/2016" 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. 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 ofthese 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. Last December 1, staff posted this report on the City's website and a copy was also madeavailable at the Community Development front counter for public review. It was intended to be included in the City Council's agenda for December 21, 2016 but was inadvertently missed due to staff error. As advised by the City Attorney, the report was reposted on the City's website and at the City Hall's front counter on December 19, and the agenda item was schedule for the next regular meeting on January 18 (since the January 4 meeting was cancelled). 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 66 Honorable City Council January 18, 2017 Page 2 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 2015/2016". The report, based on the City's unaudited financial records, relates to transactions made during the fiscal year that concluded on June 30, 2016. 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 2015/2016" 67 OPPPaK ,cq� � o 490.41,dik r",13/7 4.4 City of Moorpark, California Accounting of Fund Information as Required by Section 66006 of the California Government Code for Fiscal Year 2015/2016 Scheduled for Public Review at the City Council Meeting of January 18, 2017 68 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. 69 Fund 2001 —Traffic Systems Management 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 Districts guidelines. (3) The beginning and ending balance of the account Beginning Balance(07/01/15) $ 5,059,673 or fund Ending Balance(06/30/16) $ 4,807,059 (4) The amount of the fees collected and the interest Amount of Fees Collected $ 183,940 earned Interest Earned $ 111,302 Others(Sale of Plans/Specifications/Reimbursements) $ 1,080 Total Revenues $ 296,322 (5) An identification of each public improvement on City Staff Costs $ 40,763 which fees were expended and the amount of the Other Contractual Services $ 17,924 expenditures on each improvement in FY14/15, Vehicle Lease(0000-9254) $ 3,930 including the total percentage of the cost of the Transit Operations(CNG bus 8071-9102 ) $ 271,442 public improvement that was funded with fees. Natural Gas(CNG bus fuel 8071-9416) $ 38,049 Civic Center Pedestrian Access Improvements (7032) $ - Total Cost of Project $ - %of project funded by fees: Metrolink North Parking(8063) $ 24,906 *Total Project Costs excludes interfund transfers Total Cost of Project* $ 29,170 for City Engineering/Parks Recreation staff %of project funded by fees: project and administrative costs. Arroyo Vista Community Park(AVCP) Loop Trail(7852) $ 72,915 Total Project Costs* $ 77,915 %of project funded by fees: 94% Metrolink South Second Entrance(8056) $ 6,657 Total Cost of Project* $ 6,657 %of project funded by fees: 100% Total Expenses $ 476,586 (6) An identification of an approximate date by which The adopted budget for FY 16/17 includes the following the construction of the public improvement will capital improvement projects: commence if the local agency determines that Civic Center Pedestrian Access Improvements(7032) $ 200,000 sufficient funds have been collected to complete AVCP Loop Trail installation(7852) $ 1,200,275 public improvement and the public improvement Metrolink South Parking(8056) $ 62,728 remains incomplete Los Angeles Avenue Undergrounding(8066) $ 286 for Arroyo Dr Bike/Ped(8095) $ 100,000 Total $ 1,563,289 70 Fund 2001 —Traffic Systems Management Item Description Response (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 Equipment Replacement(4003) $ 54,037 loaned fees will be expended, and in the case of City Engineering/Parks Recreation staff cost $ 14,760 an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan City Engineering/Parks Recreation staff cost $ 1,043 Civic Ctr Ped Access Improvement(7032) $ - Metrolink North Parking(8063) $ 2,510 Total $ 72,350 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 71 Fund 2002—Citywide Traffic Mitigation 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) l he 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 (07/01/15) $ 16,237,609 account or fund Ending Balance(06130/16) $ 18,014,834 (4) The amount of the fees collected and the Amount of Fees Collected $ 1,378,120 interest earned Interest Earned $ 393,164 Rents-Tenants $ 38,925 Others (Reimbursements) $ 100 Total Revenues $ 1,810,309 (5) An identification of each public improvement on which fees were expended and the amount of Contractual Services/Property Maintenance $ 33,084 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) $ - fees. Total Cost of Project $ - %of project funded by fees: 23 Fwy Sound Wall @ Tierra Rejada Rd (8079) $ - Total Cost of Project $ - %of project funded by fees: Total Expenses $ 33,084 (6) An identification of an approximate date by The adopted budget for FY 16/17 includes the which the construction of the public following projects: improvement will commence if the local agency determines that sufficient funds have been North Hills Parkway(8061)and Route 23 $ 18,000,000 collected to complete public improvement and the public improvement remains incomplete These are significant projects that are expected to require all the available funds in this account to complete. (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) of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Total Interfund Transfers $ - account or fund will receive on the loan Interfund Loans: $ - 72 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. 73 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(07/01/15) $ 344,095 account or fund Ending Balance(06/30/16) $ 302,050 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 7,149 Total Revenues $ 7,149 (5) An identification of each public improvement on Crossing Guard Expenses $ 49,194 which fees were expended and the amount of Total Cost of Project(s) $ 87,650 the expenditures on each improvement in FY % of project funded by fees: 56% 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 $ 49,194 (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 16/17, $89,698, 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 74 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(07/01/15) $ 2,373,694 account or fund(consolidated) Ending Balance(06/30/16) $ 3,834,286 *see Additional Comments (4) The amount of the fees collected and the Fees in Lieu of Park Land $ 1,400,615 interest earned Park Bond $ - Interest Earned $ 102,912 Rents/Concessions $ 27,602 Sale Plans/Specifications $ - Other Revenue $ - $ 1,531,129 (5) An identification of each public improvement on which fees were expended and the Arroyo Vista Sports Fields(7022) $ 20,172 amount of the expenditures on each improvement in FY14/15,including the total Total Cost of Project $ 17,472 percentage of the cost of the public %of project funded by fees: 115% improvement that was funded with fees Arroyo Vista(7803) $ 24,483 Total Cost of Project $ 35,902 %of project funded by fees: 68% Monte Vista Park(7809) $ 19,261 Total Cost of Project $ 15,211 %of project funded by fees: 127% Total Expenses $ 63,916 _ (6) An identification of an approximate date by No funds were appropriated For FY 16/17. 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 (7) A description of each interfund transfer or Interfund Transfers: loan made from the account or fund, Planning/Engineering City Staff cost $ - including the public improvement on which reimbursement-Arroyo Vista Sports the transferred or loaned fees will be Fields(7022) expended, and in the case of an interfund Monte Vista Park(7809) $ - loan, the date on which the loan will be Country Trail Park(7812) $ 3,470 repaid, and the rate of interest that the Miller Park(7815) $ 3,150 account or fund will receive on the loan Total Interfund Transfers $ 6,620 75 Funds 210X—Park Improvement Item Description I Response 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 (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 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) $4,040,834 Parks Zone Development Fee 1 (2111) ($919,826) Parks Zone Development Fee 2(2112) $7,898 Parks Zone Development Fee 3(2113) $288,708 Bikepath/Multi-Use Trails(2152) $121,923 Municipal Pool(2153) $294,749 Total $3,834,286 76 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(07/01/15) $ 160,370 account or fund Ending Balance(06/30/16) $ 164,062 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 3,692 Total Revenues $ 3,692 (5) An identification of each public improvement No fees expended in FY 15/16 $on 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 16/17. 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, Interfund Transfers: $ - including the public improvement on which the transferred or loaned fees will be expended, and in the case of an interfund loan,the date on which the loan will be repaid, and the rate of interest that the 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 anyy allocations pursuant to Allocations Made: $ - subdivision (f) 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. 77 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(07/01/15) $ 3,298,760 account or fund Ending Balance (06/30/16) $ 3,894,114 (4) The amount of the fees collected and the Amount of Fees Collected $ 511,024 interest earned Interest Earned $ 84,576 Other Revenues $ - Total Revenues $ 595,600 (5) An identification of each public improvement Staff Costs $ 86 on which fees were expended and the amount of the expenditures on each Art in Public Places AVRC (7709) $ - improvement in FY 14/15, including the total Total Cost of Project $ - percentage of the cost of the public %of project funded by fees: improvement that was funded with fees Total Expenses $ 86 (6) An identification of an approximate date by The adopted budget for FY 16/17 includes the which the construction of the .public following project: improvement will commence if the local Art in Public Places - High Street $ 149,900 agency determines that sufficient funds have (7708) been collected to complete public improvement and the public improvement remains incomplete A description of each interfund transfer or (7) loan made from the account or fund, including the public improvement on which Interfund Transfers: the transferred or loaned fees will be High St Art in Public Places design- expended, and in the case of an interfund (7708) $ 80 loan, the date on which the loan will be Planning/Engineering City Staff cost repaid, and the rate of interest that the reimbursement-Art in Public Places account or fund will receive on the loan AVRC(7709) $ 80 Total $ 160 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 Allocations Made: $ - subdivision (f)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 78 Fund 2154 - Library Facilities 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(07/01/15) $ 1,555,077 account or fund Ending Balance(06/30/16) $ 1,605,691 (4) The amount of the fees collected and the Amount of Fees Collected $ 89,791 interest earned Interest Earned $ 35,999 Total Revenues $ 125,790 (5) An identification of each public improvement on Contract Services $ 35,501 which fees were expended and the amount of Operating Supplies $the expenditures on each improvement in FY Furnitures&Fixtures $ 8,246 14/15, including the total percentage of the cost Computer and Other Equipment $ 14,314 of the public improvement that was funded with fees Total Expenses $ 58,061 (6) An identification of an approximate date by The FY 16/17 budget includes$11,100 for operating costs which the construction of the public relating to software licensing upgrades, legal service and improvement will commence if the local agency property maintenance; in addition $117,346 is determines that sufficient funds have been appropriated for furniture replacements, a new broadband collected to complete public improvement and and security camera solution. the public improvement remains incomplete (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 $ 17,115 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. 79 Fund 2501 —Los Angeles Avenue 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 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(07/01/15) $ 11,838,577 account or fund Adjustment for Reserve Ending Balance(06/30116) $11,858,898 (4) The amount of the fees collected and the Amount of Fees Collected $ 668,591 interest earned Interest Earned $ 271,662 Rents-tenants $ 48,000 Others(Sale of Plans/Specs/Reimbursements) $ - Total Revenues $ 988,253 (5) An identification of each public improvement Staff Costs $ 84 on which fees were expended and the Special Professional Services $ 3,627 amount of the expenditures on each improvement in FY 14/15, including the total Princeton Ave Widening(8012) $ 85,309 percentage of the cost of the public Total Cost of Project $ 85,309 improvement that was funded with fees %of project funded by fees: 100% LA Ave Widening(8013) $ 33,468 Total Cost of Project $ 33,468 %of project funded by fees: 100% Spring Road Widening(8026) $ 48,569 Total Cost of Project $ 48,569 %of project funded by fees: 100% Spring Road Rail Crossing(8039) $ 7,545 Total Cost of Project $ 7,545 %of project funded by fees: 100% Widening @ LA Ave/Shasta(8058) $ 474,448 Total Cost of Project $ 474,448 %of project funded by fees: 100% LA Avenue Undergrounding(8066) $ 7,771 Total Cost of Project $ 7,771 %of project funded by fees: Total Expenses $ 660,821 (6) An identification of an approximate date by The adopted budget for FY 16/17 includes the which the construction of the public following capital improvement projects: improvement will commence if the local Princeton Widening-8012 $ 6,238,989 agency determines that sufficient funds have LA Ave Widening-Spring Rd/Moorpark Ave- been collected to complete public 8013 $ 985,859 improvement and the public improvement Spring Road Widening -8026 $ 855,664 remains incomplete Spring Rd Rail Crossing-8039 $ 1,122,625 LA Ave Medians -8047 $ 75,914 Widening at LA Ave/Shasta-8058 $ 1,216,832 LA Ave Undergrounding -8066 $ 444,636 Total $10,940,519 Many of these projects will require two to three or 80 more years for completion. Fund 2501 —Los Angeles Avenue Area of Contribution Item Description Response (7) A description of each interfund transfer or Interfund Transfers loan made from the account or fund, Engineering City Staff cost reimbursement- including the public improvement on which Princeton Ave Widening (8012) $ 6,620 the transferred or loaned fees will be Engineering City Staff cost reimbursement-LA expended, and in the case of an interfund Ave Widening(8013) $ 2,470 loan, the date on which the loan will be Engineering City Staff cost reimbursement- repaid, and the rate of interest that the Spring Road Widening (8026) $ 2,720 account or fund will receive on the loan Engineering City Staff cost reimbursement- Spring Road Rail Crossing(8039) $ 7,190 Engineering City Staff cost reimbursement-LA Ave Medians(8047) $ 1,930 Widening @ LA Ave/Shasta (8058) $ 13,050 Total Interfund Transfers - $ 33,980 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 $ 273,131 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. 81 Fund 2502-Tierra Rejada Road/Spring Road Area of Contribution 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 $9,142.13/residential unit $51,195.93/commercial and industrial acre (3) The beginning and ending balance of the Beginning Balance(07/01/15) $ (177,006) account or fund Ending Balance(06/30/16) $ (177,006) (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ - Revs Not Elsewhere Classified $ - Sale Plans/Specifications $ - Total Revenues $ - (5) An identification of each public improvement No fees expended in FY 15/16. $on 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 are appropriated for FY 16/17. The funds which the construction of the public accumulated in this account are anticipated to be spent on improvement will commence if the local appropriate street improvement programs. 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 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 Total Interfund Transfers $ - case of an interfund loan, the date on which the loan will be repaid, and the rate of interest Interfund Loans that the account or fund will receive on the Loan from Los Angeles Ave AOC $ 177,006 loan 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) Allocations Made $of Section 66001 (of the Code) 82 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). 83 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(07/01/15) $ 94,935 or fund Ending Balance(06/30/16) $ 97,071 (4) The amount of the fees collected and the interest Amount of Fees Collected $ 2,136 earned Interest Earned $ - Expense Reimbursements $ - Other Admin Service Fees $ - Total Revenues $ 2,136 (5) An identification of each public improvement on No fees expended during FY 15/16. 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 16/17. 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. 84 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(07/01/15) $ 15,895 account or fund Ending Balance(06/30/16) $ 16,252 (4) The amount of the fees collected and the Amount of Fees Collected $ - interest earned Interest Earned $ 357 Total Revenues $ 357 (5) An identification of each public improvement on No fees expended during FY 15/16. 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 16/17. 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. 85 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' or fund building 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(07/01/15) $ (1,427,564) fund Ending Balance(06/30/16) $ (1,326,552) (4) The amount of the fees collected and the interest Amount of Fees Collected $ 99,619 earned Interest Earned $ 1,393 Interfund Transfer $ - Total Revenues $ 101,012 (5) An identification of each public improvement on No fees expended during FY 15/16. 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 16/17. The funds accumulated construction of the public improvement will in this account are anticipated to be spent on appropriate police commence if the local agency determines that 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 Interfund Loans,beginning balance $ 1,428,642 repaid, and the rate of interest that the account or 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. 2015-16 loan payments ($101,011) Total Interfund Loans $ 1,327,631 (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 66001 (of the Code) Allocations Made: $ 86 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. 87