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HomeMy WebLinkAboutCC 2026-01-13_09e Development Impact Fee Report FY 24-25Item 9.e. MEMORANDUM TO: City Council FROM: Nicole Valentine, Director of Administrative Services BY: Megan Schotborgh, Finance Manager SUBJECT: Accept the Annual Development Impact Fee Report for Fiscal Year (FY) 2024-25 (AB 1600 Report); Including the Water and Sewer Capacity Fee Annual Reporting for FY 2024-25 DATE: January 13, 2026 RECOMMENDATION: 1) Accept Annual Development Impact Fee Report for Fiscal Year (FY) 2024-25 (AB1600 Report) and Water and Sewer Capacity Fee Annual Report for FY 2024 -25; and 2) Determine that accepting the Annual Development Impact Fee Report and Water and Sewer Capacity Fee Report for FY 2024-25 is not a project subject to the California Environmental Quality Act (“CEQA”) because it has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment. (State CEQA Guidelines, Cal. Code Regs., tit. 14, §§ 15060, subd. (c)(2)-(3), 15378.) IMPACT ON FINANCIAL AND PERSONNEL RESOURCES: There is no direct financial impact of the status report other than the staff time required to prepare it, which is built into the department workplan. BACKGROUND: The Mitigation Fee Act (Government Code Sections 66000, et seq.) requires local agencies to provide an accounting of impact fees imposed on development projects. These fees, sometimes referred to as “AB 1600 fees,” are intended to mitigate the impacts of development projects on City facilities and infrastructure. AB 1600 requires the City to provide a detailed report of information related to development impact fees every year. Similarly, Government Code Section 66013 requires annual reporting of the C ity’s water and sewer capacity fees. The City has combined the development impact fee and capacity fees into a single annual report for convenience. Page 52 of 621 Item 9.e. City Council Accept the Annual Development Impact Fee Report for Fiscal Year (FY) 2024-25 (AB 1600 Report); Including the Water and Sewer Capacity Fee Annual Reporting for FY 2024-25 January 13, 2026 Page 2 ANALYSIS OF ISSUES: There are ten Development Impact Fees subject to AB 1600 reporting requirements, contained within the attached report. 1. Fire Protection Fund (Fund 210) 2. Police Protection Fund (Fund 212) 3. Park Facilities Fund (Fund 213) 4. Park Improvement Fund (Fund 214) 5. Recreation Facilities Fund (Fund 215) 6. Traffic Signalization Fund (Fund 222) 7. Transportation Facility Impact Fund (Fund 224) 8. Water Neutralization Impact Fund (Fund 226) 9. Storm Drain Facility Fund (Fund 231) 10. Water Availability Fund (Fund 241) There are two capacity fees subject to the annual reporting requirements for capacity fees: 1. Sewer Facility Fund (Fund 634) 2. Water Facility Fund (Fund 642) The annual Development Impact Fee and Water and Sewer Capacity Fee Report for FY 2024-25 is attached to this report as Attachment 1. The report includes the required financial information as of June 30, 2025. The report was made publicly available on the City’s website within 180 days after the close of FY 2024-25 and at least 15 days before this regular meeting, consistent with State law. Notice was also provided to any interested party who filed a written request of the meeting to review the AB 1600 report in accordance with Government Code Section 66006. Pursuant to Government Code Section 66006(b), the City is required to make available to the public the following information each year: 1. A brief description of the type of fee in the account. 2. The amount of the fee. 3. The account’s beginning and ending balance. 4. The amount of fees collected and the interest earned. 5. A description of the improvements on which the funds were expended and the amount expended on each improvement, including the percentage of the improvement funded with development impact fees. 6. An approximate date by which the construction of a public improvement will begin if the City determines that sufficient funds have been collected to comp lete financing on the incomplete improvement. 7. A description of each inter-fund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, Page 53 of 621 Item 9.e. City Council Accept the Annual Development Impact Fee Report for Fiscal Year (FY) 2024-25 (AB 1600 Report); Including the Water and Sewer Capacity Fee Annual Reporting for FY 2024-25 January 13, 2026 Page 3 and, in the case of an interfund loan, the dat e 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 any refunds made for failing to identify the approximate date by which construction of the public improvement will commence withi n 180 days of the local agency’s determination that sufficient funds have been collected to complete financing on an incomplete public improvement. 9. Identify all public improvements identified in previous annual reports as having sufficient funding for completion, and whether construction began on the approximate date previously listed. If construction did not begin on the approximate date listed in a prior report, the annual report must include the reason for the delay and a revised approximate date that construction will begin. 10. Specify the number of persons and entities identified to receive refunds. Pursuant to Government Code Section 66013(d), the City is required to make available to the public the following information each year: 1. A brief description of the type of fee in the account. 2. The account’s beginning and ending balance and the interest earned. 3. The amount of charges collected in the fiscal year. 4. An identification of all of the following: (A) Each public improvement on which charges were expended and the amount of the expenditure for each improvement, including the percentage of the total cost of the public improvement that was funded with those charges if more than one source of funding was used. (B) Each public improvement on which charges were expended that was completed during that fiscal year. (C) Each public improvement that is anticipated to be undertaken in the following fiscal year. The City has established separate capital facility accounts for each development impact fee and capacity fee collected. Earned interest is deposited in, and recorded for, each account. ALTERNATIVES: The following alternatives are provided for the Council’s consideration: 1. Staff’s recommendation; or 2. Provide other direction to staff. Page 54 of 621 Item 9.e. City Council Accept the Annual Development Impact Fee Report for Fiscal Year (FY) 2024-25 (AB 1600 Report); Including the Water and Sewer Capacity Fee Annual Reporting for FY 2024-25 January 13, 2026 Page 4 ADVANTAGES: By accepting the annual report on Development Impact Fees and capacity fees, the City will be complying with requirements that local agencies provide an annual accounting of impact fees and capacity fees collected from development projects. DISADVANTAGES: There are no disadvantages in relation to the recommended action. ENVIRONMENTAL REVIEW: Accepting the annual report on the receipt and use of Development Impact Fees (AB 1600) and water and sewer capacity fees is not a project subject to the California Environmental Quality Act (“CEQA”) because it has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment. (State CEQA Guidelines, Cal. Code Regs., tit. 14, §§ 15060, subd. (c)(2)-(3), 15378.) PUBLIC NOTIFICATION AND COMMENTS: The Agenda was posted at City Hall and on the City’s website in accordance with Government Code Section 54954.2. ATTACHMENTS: 1. Annual Development Impact Fee and Water and Sewer Capacity Fee Report for FY 2024-25 Page 55 of 621 1 City of Arroyo Grande Annual Development Impact Fee Report and Water and Sewer Capacity Fee Report Fiscal Year 2024-25 Attachment 1 Page 56 of 621 2 Background The City of Arroyo Grande (City) is located in Southern San Luis Obispo County. The City borders the incorporated cities of Pismo Beach and Grover Beach on the west, and adjoins unincorporated County territory along its other boundaries. The Mitigation Fee Act (Government Code Sections 66000 et seq.), established by AB 1600, requires local agencies to provide an accounting of impact fees imposed on development projects. These fees are intended to mitigate certain impacts of development projects on City facilities and infrastructure. The accounting and reporting responsibilities of AB 1600 require the City to provide a detailed reporting of the use of development impact fees every year in accordance with Government Code section 66006. Annual Development Impact Fee Reporting Requirements Pursuant to Government Code section 66006(b), the City is required to make available to the public the following information each year: 1.A brief description of the type of fee in the account. 2.The amount of the fee. 3.The account’s beginning and ending balance. 4.The amount of fees collected and the interest earned. 5.A description of the improvements on which the funds were expended and the amount expended on each improvement, including the percentage of the improvement funded with development impact fees. 6.An approximate date by which the construction of a public improvement will begin if the City determines that sufficient funds have been collected to complete financing on the incomplete improvement. 7.A description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan. 8.The amount of any refunds made for failing to identify the approximate date by which construction of the public improvement will commence within 180 days of the local agency’s determination that sufficient funds have been collected to complete financing on an incomplete public improvement. 9.Identify all public improvements identified in previous annual reports as having sufficient funding for completion, and whether construction began on the approximate date previously listed. If construction did not begin on the approximate date listed in a prior report, the annual report must include the reason for the delay and a revised approximate date that construction will begin. 10. Specify the number of persons and entities identified to receive refunds. Attachment 1 Page 57 of 621 3 List of City’s Development Impact Fees There are twelve active Development Impact Fees identified as subject to AB 1600 reporting requirements. 1. Fire Protection Fund (Fund 210) 2. Police Protection Fund (Fund 212) 3. Park Facilities Fund (Fund 213) 4. Park Improvement Fund (Fund 214) 5. Recreation Facilities Fund (Fund 215) 6. Traffic Signalization Fund (Fund 222) 7. Transportation Facility Impact Fund (Fund 224) 8. Water Neutralization Impact Fund (Fund 226) 9. Storm Drain Facility Fund (Fund 231) 10. Water Availability Fund (Fund 241) 11. Sewer Facility Fund (Fund 634) 12. Water Facility Fund (Fund 642) Commencement of Annual DIF Reports for Each Fund The first annual report for the Traffic Signalization Fee, the Transportation Facility Fee, and the Drainage Facility Fee was required in January 1999. The first annual report for the Water Neutralization Fee was in 2003. The first annual report for the Fire Protection Fee, the Police Facilities Fee, the Community Center Fee, and the Park Improvement Fee was in 2005. Separation of Funds and Interest The City utilizes fund accounting to track and segregate Development Impact Fees from other City revenues. Although the City pools its cash for investment purposes, interest income is allocated to each of the funds based on their respective cash balances. Staff examined the accounts to determine if any Development Impact Fees remain unexpended. No interfund transfers or loans have been made to any of the Development Impact Funds. The most recent Development Impact Fee Study was prepared in 2024. Attachment 1 Page 58 of 621 4 Fire Protection Fund (Fund 210) The purpose of the Fire Protection Fee is to ensure that new development funds its share of fire protection facilities. The City owns a single fire station. The City is planning to spend fire facilities fee revenues on an expansion and reconfiguration of the sleeping quarters at the fire station. This will allow the Five Cities Fire Authority to increase staffing and service capacity as the City grows. The 10-Year Capital Improvement Project (CIP) schedule includes a Fire Station 1 Expansion and Reconfiguration of the Sleeping Quarters in FY 2028-29 totaling $150,000. The Current Amount of the DIF for Residential per square foot is $0.24 and for Nonresidential per square foot Commercial is $0.21 and Office is $0.33. Fire Protection Funds were not spent on improvements in FY 2024-25. The City has not determined sufficient funds have been collected for projects at this time and there were no projects that were identified in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Fire Protection Fund. There were no refunds made from the Fire Protection Fund, and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Impac t Fees 15,382$ Interest Income 21,186 Transfers in - operating Total Revenues 36,568 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 36,568 Other Financing Uses: Capital Transfers Out - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 36,568 Fund Balance, Beginning of Year 426,745 Fund Balance, End of Year 463,313$ Attachment 1 Page 59 of 621 5 Police Protection Fund (Fund 212) The purpose of the Police Protection Fee is to ensure that new development funds its share of police protection facilities. This fee provides funding for the expansion of police facilities, including upgrades to its records management system, upgrades to property and evidence storage, and new community safety cameras. The 10-Year CIP schedule includes an upgrade to the Police Departments Report Management System in FY 2026- 27 totaling $25,000 and a Property and Evidence Storage System Upgrade in FY 2027- 28 totaling $25,000. The Current Amount of the DIF for Residential per square foot is $0.17 and for Nonresidential per square foot Commercial is $0.15 and Office is $0.23. Police Protection Funds were not spent on improvements in FY 2024-25. The City has not determined sufficient funds have been collected for projects at this time and there were no projects that were identified in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Police Protection Fund. There were no refunds made from the Police Protection Fund, and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Impact Fees 11,920$ Interest Income 3,378 Total Revenues 15,299 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 15,299 Other Financing Uses: Capital Transfers Out - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 15,299 Fund Balance, Beginning of Year 64,022 Fund Balance, End of Year 79,321$ Attachment 1 Page 60 of 621 6 Park Facilities Fund (Fund 213) The City plans to use park and recreation facilities fee revenue to purchase parkland and open space and construct improvements to add to the system of park facilities that serves new development. The City may only use impact fee revenue to provide facilities and intensify usage of existing facilities needed to serve new development. The 10-Year CIP schedule includes the following projects: • Expansion to the ADA Bathrooms at Elm Street Park in FY 2026-27 totaling $175,000. • Design and Construction of a new Park Plaza at Short street with funding in FY 2026-27 totaling $135,000 and in FY 2032-33 totaling $600,000. • Pump Track and Skate Park in FY 2030-31 totaling $100,000. The Current Amount of the DIF for Residential per square foot is $3.27. Nonresidential property is not subject to this fee. Park Facilities Funds were not spent on improvements in FY 2024-25. The City has not determined sufficient funds have been collected for projects at this time and there were no projects that were identified in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Park Facilities Fund. There were no refunds made from the Park Facilities Fund, and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Impact Fees 63,817$ Interest Income 75,786 Total Revenues 139,603 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 139,604 Other Financing Uses: Capital Transfers Out - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 139,604 Fund Balance, Beginning of Year 1,511,892 Fund Balance, End of Year 1,651,496$ Attachment 1 Page 61 of 621 7 Park Improvement Fund (Fund 214) The purpose of the park improvement fee is to be used to maintain the adopted level of service for neighborhood and community parks. The 10-Year CIP schedule includes an upgrade to the Foot Bridge and Kiosk at Entrance of the James Way Open Space in FY 2026-27 totaling $50,000. The City will continue to use these funds for turf rehabilitation each fiscal year until the balance is drawn down. This development impact fee is no longer being collected as of April 14, 2024. Revenue was received in FY 2024-25 on permit fees from a building permit started in 2022 and finalized in FY 2024-25. Park facilities impact fees were spent on turf rehabilitation FY 2024-25 totaling $36,226 which represents 100% of the total cost of the improvements. The City had not determined sufficient funds had been collected for projects in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Park Improvement Fund. There were no refunds made from the Park Improvement Fund, and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Impact Fees 59,967$ Interest Income 11,460 Total Revenues 71,427 Expenditures: Operating Expenses 36,226 Excess of Revenues Over Expenditures 35,201 Other Financing Uses: Capital Transfers Out - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 35,201 Fund Balance, Beginning of Year 207,747 Fund Balance, End of Year 242,948$ Attachment 1 Page 62 of 621 8 Recreation Facilities Fund (Fund 215) The purpose of the recreation facilities impact fee is to ensure that new development funds its fair share of recreation facilities. The City’s recreation facilities inventory is comprised of the Community Center/Woman’s Club, Historical Society Complex, and Mark M. Millis Community Center. The City plans to construct a new community center to replace the Millis Community Center. The 10-Year CIP schedule includes new Recreation Services/Community Center Building with funding totaling $15,000 allocation in FY 2027- 28 and FY 2028-29. The Current Amount of the DIF for Residential per square foot is $0.17. Nonresidential property is not subject to this fee. Recreation facilities impact fees were not spent on improvements in FY 2024-25. The City has not determined sufficient funds have been collected for projects at this time and there were no projects that were identified in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Recreation Facilities Fund. There were no refunds made from the Recreation Facilities Fund and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Impact Fees 8,902$ Interest Income 1,767 Expense Recovery Total Revenues 10,669 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 10,669 Other Financing Uses: Capital Transfers Out - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 10,669 - Fund Balance, Beginning of Year 32,468 Fund Balance, End of Year 43,137$ Attachment 1 Page 63 of 621 9 Traffic Signalization Fund (Fund 222) The purpose of the Traffic Signalization Impact Fee is to install traffic signals needed to serve future development in the City. The fee revenues are used to fund the construction of traffic signal systems, signs, and other traffic control devices. The projects are based on the City’s signalization plan and General Plan Circulation Element. The 10-Year CIP schedule includes adding Opticom Preemptive Devices to all remaining traffic signals within City Limits in FY 2027-28 totaling $84,000. This development impact fee is no longer being collected as of April 14, 2024. Revenue was received in FY 2024-25 on permit fees from a building permit started in 2022 and finalized in FY 2024-25. Traffic signalization impact fees were spent on improvements in FY 2024-25 totaling $37,015 which represents 100% of the total cost of the improvements related to the Opticom Preemptive Devices installed on City traffic signals. There are no interfund transfers or loans made from the Traffic Signalization Fund. There were no refunds made from the Traffic Signalization Fund and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Traffic Signal Assessments 17,977$ Interest Income 58,911 Total Revenues 76,888$ E xpenditures: Operating Expenses - Excess of Revenues Over Expenditures 76,888 Other Financing Uses: Capital Projects 37,015 Excess of Revenues Over (Under) Expenditures and Other Financing Uses 39,872 Fund Balance, Beginning of Year 1,195,833 Fund Balance, End of Year 1,235,706$ Attachment 1 Page 64 of 621 10 Transportation Facility Impact Fund (Fund 224) The purpose of the transportation impact fee is to ensure that transportation facilities and demand can accommodate growth within the City. The fees will fund projects identified in the Arroyo Grande Citywide Circulation Study to mitigate new development’s impact on traffic level of service as new development added trips to the City’s circulation network. The 10-Year CIP schedule includes the following projects in FY 2025-26: • Halcyon Road Complete Streets project totaling $788,500; • Huasna Road, Corbett Canyon, and East Branch Street Intersection Roundabout totaling $400,000; and • Software for Public Safety Camera System to allow Traffic Counts totaling $50,000. The 10-Year CIP schedule includes the following projects in FY 2026-27: • Traffic Way Corridor Plan totaling $472,000; and • Huasna Road, Corbett Canyon, and East Branch Street Intersection Roundabout totaling $1,600,000. The Current Amount of the DIF for Residential per square foot is $1.39 and for Nonresidential per square foot Commercial is $7.05 and Office is $7.39. Transportation facility impact fees were not spent on improvements in FY 2024-25. The City had not determined sufficient funds had been collected for projects in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Transportation Facility Impact Fund. There were no refunds made from the Transportation Facility Impact Fund and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Transportation Impact Fees 107,798$ Interest income 140,910 Total Revenues 248,708 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 248,708 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 248,708 Fund Balance, Beginning of Year 2,835,751 Fund Balance, End of Year 3,084,459$ Attachment 1 Page 65 of 621 11 Water Neutralization Impact Fund (Fund 226) The purpose of this fee is to ensure that water facilities and demand can accommodate growth within the City. The need for water facilities improvements is based on the water demand placed on the system by development and the Water System Master Plan. The Current Amount of the DIF are assessed at time of permit issuance for all new commercial buildings and when residential dwelling units are created. This fee allows the developer to pay this fee instead of searching out all nearby water uses that are not under current standard of low flush toilets and other water saving devices. City fee is $5,946 per acre-foot. To calculate the fee, first find the use factor from the May 1990 City of San Luis Obispo Water Use Factor chart. •Residential uses are based on the average acre-feet/year per dwelling unit, apartment, motel room, etc. •All other uses are based on the acre-feet/year per 1000 square feet of floor area. For residential uses, multiply $5,946 by the water use factor, then multiply by the total number of dwelling units or guest rooms and that will result in the fee to be charged. Single-Family Residence Chart (for individual dwellings only) For all other uses, divide the water use factor (from the chart) by 1,000, and then multiply it by the actual square footage. Take this result and multiply it by the City fee of $5,946. The result is the total fee due for water neutralization. Lot sizes of less than 0.09 acre (up to 3,920 Sq Ft) 0.26/dwelling $1,546. Lot sizes between 0.1 and 0.25 acre (between 3,921 & 10,890 sq ft) 0.37/dwelling $2,200. Lot sizes greater than 0.26 acre (greater than 10,890 sq ft) 0.75/dwelling* $4,459. *This may be reduced to 0.56/dwelling, if there is a recorded easement running with land to, to limit irrigated planting area to 3,000 square feet or less. = $3,330. Sample: 1545 sq. ft Office, General use (non-medical), water use factor = .082 per 1,000 sq. ft. Calculation: .082/1,000 = .000082 x 1545 = .12669 .12669 x $5,946 = Water neutralization fee of $753. Attachment 1 Page 66 of 621 12 Here is a reporting of the Revenues, Expenditures, and change in Fund Balances at June 30, 2025. Water Neutralization Impact fees were spent on improvements in FY 2024-25 totaling $37,015 which represents 100% of the total cost is related to the Washing Machine and Cash for Grass Rebate Programs. The City had not determined sufficient funds had been collected for projects in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Water Neutralization Impact Fund. There were no refunds made from the Water Neutralization Impact Fund and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Water Neutralization Fee 38,713$ Interest Income 12,299 Transfer In - Water Fund - Total Revenues 51,012 Expenditures: Operating Expenses 26,705 Excess of Revenues Over/(Under) Expenditures 24,307 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 24,307 Fund Balance, Beginning of Year 251,183 Fund Balance, End of Year 275,490$ Attachment 1 Page 67 of 621 13 Storm Drain Facility Fund (Fund 231) The purpose of this fee is to ensure that storm drain facilities and demand can accommodate growth within the City. Most new development generates storm water runoff that must be controlled through storm drain facilities by increasing the amount of land that is impervious to precipitation. The 10-Year CIP schedule includes Corrugated Metal Pipe Investigation and Repair with allocations over multiple fiscal years: • FY 2026-27 totaling $10,000 • FY 2027-28 totaling $2,500 • FY 2029-30 totaling $2,500 • FY 2031-32 totaling $10,000 • FY 2033-34 totaling $10,000 The 10-Year CIP schedule includes Trash amendment compliance as mandated by the MS4 Stormwater Permit required by the State of California with allocations over multiple fiscal years: • FY 2026-27 totaling $2,500 • FY 2027-28 totaling $5,000 • FY 2028-29 totaling $2,500 The Current Amount of the DIF for Residential per square foot is $0.03 and for Nonresidential per square foot Commercial and Office is $0.01. Storm drain impact fees were not spent on improvements in FY 2024-25. The City had not determined sufficient funds had been collected for projects in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Storm Drain Facility Fund. There were no refunds made from the Storm Drain Facility Fund and no one was entitled to receive a refund. FY 2024-25 Actual Revenues: Drainage Fees 5,819$ Interest Income 390 Total Revenues 6,210 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 6,210 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 6,210 Fund Balance, Beginning of Year 5,965 Fund Balance, End of Year 12,174$ Attachment 1 Page 68 of 621 14 Water Availability Fund (Fund 241) This purpose of this fee is to account for the accumulation of water availability charge revenues. The Water Availability charge was enacted pursuant to the provision of Section 38743 of the Government Code, and Section 13.04.040 of the City Municipal Code. Water availability charges are imposed upon each parcel of property not served with city water. These charges are restricted for the sole purpose of expanding water supply. The Current Amount of the Water Availability charge is $2,650 per parcel not served with city water. Water Availability impact fees were not spent on improvements in FY 2024-25. The City had not determined sufficient funds had been collected for projects in the prior year’s report that requires a response to section 66006(b)(1)(F) reporting requirements. There are no interfund transfers or loans made from the Water Availability Fund. There were no refunds made from the Water Availability Fund and no one was entitled to receive a refund. FY 24-25 Actual Revenues: Interest Income -$ Water Availability Charges 39,200 Total Revenues 39,200 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 39,200 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 39,200 Fund Balance, Beginning of Year 73,035 Fund Balance, End of Year 112,235$ Attachment 1 Page 69 of 621 15 Sewer Facility Fund (Fund 634) The City’s Sewer Facility fee is a sewer capacity fee imposed pursuant Government Code, section 66013 and is therefore only subject to the annual reporting requirements of section 660013(d) and not the annual and five-year reporting requirements pursuant to Chapter 5 of the Mitigation Fee Act. The annual reporting for this fee is being provided in this report for convenience only. The purpose of this fee is to ensure that sewer facilities can accommodate growth within the City. The need for sewer facilities improvements is based on the sewer demand placed on the system by development and the Wastewater System Master Plan. The 10-Year CIP schedule includes: • Trenchless Sewer Rehabilitation, that will upgrade clay sewers to smooth all pipe that will increase capacity, in FY 2026-27 totaling $138,744, in FY 2027-28 totaling $432,200, in FY 2029-30 totaling $475,000, in FY 2031-32 totaling $300,000. • Huasna Road Sewer Upgrade in FY 2034-35 totaling $850,000. The Current Amount of the Sewer Facility fees for Residential per square foot is $0.60 and for Nonresidential per square foot Commercial is $0.26 and Office is $0.29. Sewer Facility impact fees were not spent on improvements in FY 2024-25. There are no public improvements that are anticipated to be undertaken in the following fiscal year. There are no interfund transfers or loans made from the Sewer Facility Fund. There were no refunds made from the Sewer Facility Fund and no one was entitled to receive a refund. FY 24-25 Actual Revenues: Interest Income 21,564$ Sewer Facility Charges 157,632 Total Revenues 179,196 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 179,196 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 179,196 Fund Balance, Beginning of Year 378,609 Fund Balance, End of Year 557,804$ Attachment 1 Page 70 of 621 16 Water Facility Fund (Fund 642) The City’s Water Facility fee is a water capacity fee imposed pursuant Government Code, section 66013 and is therefore only subject to the annual reporting requirements of section 660013(d) and not the annual and five-year reporting requirements pursuant to Chapter 5 of the Mitigation Fee Act. The annual reporting for this fee is being provided in this report for convenience only. The purpose of this fee is to ensure that water facilities can accommodate growth within the City. The need for water facilities improvements is based on the water demand placed on the system by development and the Water System Master Plan. The 10-Year CIP schedule includes: • Water Main and Service Replacements, includes upgrading Vernon from a 4 inch to a 6 inch main upgrade and Phased Main Replacement for Wesley from Cast Iron to PVC in FY 2025-26 totaling $401,100. • Phased Main Replacements, upgrading from cast iron to PVC which will increase capacity, in FY 2026-27 totaling $191,955 and in FY 2031-32 totaling $429,800. • Miller Way Booster Zone Upgrade in FY 2028-19 totaling 150,000. • Lierly Lane to Coach Road Upgrade in FY 2031-32 totaling $315,000. • Coach Road and Greenwood Drive Upgrades in FY 2033-34 totaling $292,500. The Current Amount of the water capacity fee is based on meter size shown in the table below: Meter Size Water Capacity Fee per Meter 5/8 inch 2,629$ 3/4 inch 3,943 1 inch 6,573 1-1/2 inch 13,145 2 inch 21,032 3 inch 39,435 4 inch 65,725 6 inch 131,450 Attachment 1 Page 71 of 621 17 Here is a reporting of the Revenues, Expenditures, and change in Fund Balances at June 30, 2025. Water Facility impact fees were not spent on improvements in FY 2024-25. There are no public improvements that are anticipated to be undertaken in the following fiscal year. There are no interfund transfers or loans made from the Water Facility Fund. There were no refunds made from the Water Facility Fund and no one was entitled to receive a refund. FY 24-25 Actual Revenues: Interest Income 56,041$ Water Main Charges - Distribution Charges 87,862 Total Revenues 143,903 Expenditures: Operating Expenses - Excess of Revenues Over Expenditures 143,903 Other Financing Uses: Capital Projects - Excess of Revenues Over (Under) Expenditures and Other Financing Uses 143,903 Fund Balance, Beginning of Year 1,107,830 Fund Balance, End of Year 1,251,733$ Attachment 1 Page 72 of 621