CC 2015-01-27_08d Status Report Dev Impact Fees_AB1600MEMORANDUM
TO: CITY COUNCIL
FROM: DEBBIE MALICOAT, DIRECTOR OF ADMINISTRATIVE SERVICES~
SUBJECT: CONSIDERATION OF RESOLUTION ACCEPTING THE STATUS
REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
DATE: JANUARY 27, 2015
RECOMMENDATION:
It is recommended the City Council adopt a Resolution accepting the status report on
the receipt and use of Development Impact Fees (AB-1600) during the fiscal year
ending June 30, 2014.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
There is no fiscal impact from this action.
No or minimal future staff time is projected.
BACKGROUND:
Government Code Sections 66000 et seq. (enacted via AB-1600) requires local agencies
to provide an accounting of impact fees imposed on development projects. These fees
(typically titled AB 1600 fees) are intended to mitigate certain cost impacts of development
projects on existing City facilities and infrastructure.
The basic accounting and reporting responsibilities require the City to provide a detailed
reporting of the use of development impact fees every five years (beginning with FY
1997-98). Due to the fact that several of the impact fees have different reporting
periods, it was decided by staff to report the status of Development Impact Fees on a
yearly basis so as not to miss a reporting date in error.
The City must comply with two basic requirements. First, the City must report findings
on the amount collected for each fee, the use of the fees, and any unexpended fees at
year-end. These findings must:
1. Identify the purpose for the fee;
2. Demonstrate a reasonable relationship between the fee and the purpose for
which it was charged;
3. Identify all sources and amounts of funding anticipated to complete financing
of incomplete improvements;
Item 8.d. - Page 1
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
JANUARY 27, 2015
PAGE2
4. Designate the approximate dates these funding sources are expected to be
deposited into the appropriate account or fund.
When sufficient funds have been collected to complete financing of public
improvements in progress but not completed, the City has 180 days to identify an
approximate date by which the construction of the public improvement will begin or be
completed.
The second requirement provides that the City shall establish separate capital facility
accounts for each improvement funded by development impact fees. Interest shall be
earned and recorded in each account. The City is required to make available to the
public the following information:
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 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 inter-fund transfer or loan made from the account.
8. The amount of any refunds.
Attached to this staff report is the required financial information as of June 30, 2014
(Attachments A-H). The information consists of beginning and ending fund balances for
each fee charged by the City, including interest earned, and details of all expenditures
made from these sources. The information in the Attachments is consistent with the
yearly audited financial records.
ANALYSIS OF ISSUES:
There are eight active Development Impact Fees identified as subject to AB1600
reporting requirements. Three of the fees were first reported in January 1999 complying
with the five-year reporting requirement. Those three fees are the Traffic Signalization
Fee, the Transportation Facility Fee, and the Drainage Facility Fee. The Water
Neutralization Fee was required to report for the first time in 2003. The remaining four
Development Impact Fees (the Fire Protection Fee, the Police Facilities Fee,
Community Center Fee, and the Park Improvement Fee) were first required to report in
2005. The City also charges a Park Development Fee, which is a Quimby Fee
(Government Code 66477) and does not fall under the AB-1600 reporting requirements,
so it is not included in the attached report.
Item 8.d. - Page 2
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
JANUARY 27, 2015
PAGE3
The City utilized the following funds to track development impact fees:
• Traffic Signalization Fund (Fund 222)
Ordinance 346 was adopted in May of 1986 as a mechanism for assessing
fees on new developments in proportion to the amount of anticipated traffic
generated by a given development. The fees were restricted for funding the
construction of traffic signal systems, signing, and other traffic control
devices. This development impact fee came under Government Code Section
66000 et seq. in January 1989, when AB-1600 fees were recognized.
• Transportation Facility Impact (Fund 224)
The fund was established in January 1994 to track fees paid by developers
for the construction of improvements to streets throughout the City. When a
project serves both new and existing development, only the portion related to
new development is charged against this fund.
• Drainage Facility Fund (Fund 231)
This fund was established in January 1986 to track fees collected from
developers to acquire and construct drainage facilities with a designated
drainage zone attributable to new development. This development impact fee
came under Government Code Section 66000 et seq. in January 1989, when
AB-1600 fees were recognized. As with the Transportation Facility Impact
fees, when a project serves both new and existing development, only the
portion related to new development is charged against this fund.
• Water Neutralization Impact Fund (Fund 226)
This fund was established in October 1998 to account for mitigation fees
collected from developers to neutralize projected water demand of
development projects above historical usage amounts. When a project
serves both new and existing development, only the portion related to new
development is charged against this fund.
• Fire Protection Fund (Fund 210)
The Impact Fee Study of March 2000 instituted the Fire Protection Fee. This
fee is to be used for facilities to house fire fighting personnel and equipment
serving future development. This fee was established pursuant to AB-1600.
• Police Facilities Fund (Fund 211)
The Police Protection Fund was established in March 2000 to account for
monies that were collected from new development for the expansion of police
facilities. This fee was established pursuant to AB-1600.
Item 8.d. - Page 3
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
JANUARY 27, 2015
PAGE4
• -Park Improvement Fund (Fund 214)
This impact fee resulted from the Impact Fee Study of March 2000. This fee
is to be used to improve parklands in order to maintain 4.0 acres of
neighborhood and community parks per thousand residents. This fee was
established pursuant to AB-1600; however, FY 2000-01 was the first year
monies were collected for Park Improvement.
• Community Center Fund (Fund 215)
The Impact Fee Study of March 2000 instituted the Recreation Community
Center Fee. The fee was enacted to ensure community center facilities are
maintained at 542 square feet per thousand population.
The City utilizes fund accounting to 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 eight funds based on their respective cash balances.
Staff examined the accounts to determine if any Development Impact Fees collected
between January 1989 and June 30, 2014 remained unexpended. The Drainage Fund
balance will be expended in FY 2014-15 for an upcoming storm drainage improvement
project. Sufficient funds have been accumulated in the Traffic Signalization Fund to fund
two traffic signals and various upgrades. The Capital Improvement Program includes
$30,000 for the Oak Park/West Branch/SB 101 On-Ramp and $200,000 for Traffic
Signal upgrades. The Transportation Facility Impact Fund has accumulated $1,288,957
in impact fees. The Capital Improvement Program includes $1,228,805 for the Brisco
Road/101 Interchange. The Water Neutralization Fund has accumulated $144,756 in
impact fees; of this, $119,050 is budgeted in operating expenditures related to water
conservation. The Fire Protection Impact Fund ended the year with a $136,460 fund
balance. The Police Facilities Impact Fund has a balance of $92, 778, most of which is
allocated for the police station remodel project. The Community Center and Park
Improvement Impact funds are scheduled for various building and park improvements.
ALTERNATIVES:
The following alternatives are provided for City Council consideration:
-Approve staff recommendation to adopt resolution accepting and filing the
report;
Do not approve staff recommendation and request further information;
Modify staff recommendation and approve;
Provide direction to staff.
ADVANTAGES:
By accepting the status report on Development Impact Fees, the City will be complying
with Government Code Sections 66000 et seq. that require local agencies to provide an
accounting of impact fees imposed on development projects.
Item 8.d. - Page 4
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
JANUARY 27, 2015
PAGES
DISADVANTAGES:
There are no disadvantages in relation to the recommended action.
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted in front of City Hall on Thursday, January 22, 2015. The
agenda and report were posted on the City's website on Friday, January 23, 2015. No
public comments were received.
Attachments:
• Attachment A -The Traffic Signalization Fund history for a ten year period
from Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment B -The Transportation Facility Impact Fund history for a ten year
period from Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment C -The Drainage Facility Fund history for a ten year period from
Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment D -The Water Neutralization Impact Fund history for a ten year
period from Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment E -The Fire Protection Fund history for a ten year period from
Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment F -The Police Protection Fund history for a ten year period from
Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment G -The Community Center Fund history for a ten year period
from Fiscal Year 2004-05 through Fiscal Year 2013-14.
• Attachment H -The Park Improvement Fund history for a ten year period
from Fiscal Year 2004-05 through Fiscal Year 2013-14.
Item 8.d. - Page 5
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ARROYO
GRANDE ACCEPTING THE STATUS REPORT ON DEVELOPMENT
IMPACT FEES (AB-1600)
WHEREAS, Government Code Section 66001 (d) requires the City to make
findings once every five fiscal years with respect to any portion of a development
impact fee remaining unexpended in its account five or more years after deposit
of the fee, and to identify the purpose to which the fee is to be put, and to
demonstrate a reasonable relationship between the fee and the purpose for
which it was charged; and
WHEREAS, the Council has reviewed the development impact fees collected
between July 1, 2005 and June 30, 2014 to determine if any such development
impact fees remain unexpended; and
WHEREAS, the Council finds that expenditures made on public improvements
funded from development impact fees are consistent with the requirements of
Government Code Section 66006.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of
Arroyo Grande hereby accepts and files this Status Report on development
impact fees.
On motion of Council Member , seconded by Council Member , and
on the following roll call vote, to wit:
AYES:
NOES:
ABSENT:
The foregoing Resolution was passed and adopted this day of 2015.
Item 8.d. - Page 6
RESOLUTION NO.
PAGE2
JIM HILL, MAYOR
ATTEST:
KELLY WETMORE, CITY CLERK
APPROVED AS TO CONTENT:
ROBERT MCFALL, INTERIM CITY MANAGER
APPROVED AS TO FORM:
TIMOTHY J. CARMEL, CITY ATTORNEY
Item 8.d. - Page 7
ATTACHMENTS
A-H
Item 8.d. - Page 8
ATTACHMENT A
CITY OF ARROYO GRANDE
Traffic Signalization Fund
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
" 0
FY 04-05 FY 05-06 FY 06-07 FY07-08 FY 08-09 FY 09-10 FY 10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues
Traffic Signal Assessments $ 67, 189 $ 62,842. $ 86,169 $ 97,803 $ 3,602 $ 30,709 $ 96,409 $ 16,561 $ 80,982 $ 26,976
Interest Income 11, 147 21,649 24,705 18,464 8,359 2,513 2,479 2,365 2,167 3,196
Total Revenues $ 78,336 $ 84,491 $ 110,874 $ 116,267 $ 11,961 $ 33,222 $ 98,888 $ 18,926 $ 83,149 $ 30,172
Expenditures
Operating Expenses
Excess of Revenues Over
Expenditures 78,336 84,491 110,874 116,267 11,961 33,222 98,888 18,926 83,149 30,172
Other Financing Uses.
Capital Projects 13,282 169,672 313,851 61,795 13,926 57,572
Excess of Revenues Over
(Under) Expenditures and
other Financing Uses 65,054 (85, 180) (202,977) 54,472 (1,965) (24,350) 98,888 18,926 83,149 30, 172
Fund Balance, Beginning of Year 588,219 653,273 568,092 365,116 419,588 417,623 393,273 492,161 511,087 594,236
Fund Balance, End of Year $ 653,273 $ 568,092 $ 365,116 $ 419,588 $ 417,623 $ 393,273 $ 492,161 $ 511,087 $ 594,236 $ 624,408
Capital Project Detail
Grand/Halcyon Traffic Signal $ 13,282 $ 137, 135 $ 29, 190 $ $ $ $ $ $ $
Fair Oaks/Halcyon Rd Traffic Signal 8,905 13,926 57,572
West Branch St/Camino Mercado 32,537
West Branch Traffic Signal 284,661 52,890
Total Capital Projects $ 13,282 $169,672 $ 313,851 $ 61,795 $ 13,926 $ 57,572 $ $ $ $
Item 8.d. - Page 9
ATTACHMENT B
CITY OF ARROYO GRANDE
Transportation Facility Impact Fee
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY 04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Transportation Impact Fees $ 171,926 $ 172,840 $ 236,436 $ 269,079 $ 13,031 $ 87,928 $ 267,489 $ 48,385 $ 221,532 $ 76,857
Interest income 40,565 57,246 64,353 116,192 58,888 16,824 15,937 13,203 8,657 11, 109
Total Revenues 212,491 230,086 300,789 385,271 71,919 104,752 283,426 61,588 230,189 87,966
Expenditures·
Operating Expenses
Excess of Revenues Over
Expenditures 212,491 230,086 300,789 385,271 71,919 104,752 283,426 61,588 230,189 87,966
Other Financing Uses
Capital Projects 44,702 93,288 103,120 49,536 199,802 177,415 253,718 739,974 231,184 128,433
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses 167,789 136,798 197,669 335,735 (127,883) (72,663) 29,708 (678,386) (995) (40,467)
Fund Balance, Beginning of Year 2,103,134 2,270,923 2,407,721 2,605,390 2,941,125 2,813,242 2,740,579 2,770,287 2,091,901 2,090,906
Fund Balance, End of Year $2,270,923 $ 2,407,721 $2,605,390 $2,941,125 $2,813,242 $2,740,579 $2,770,287 $2,091,901 $2,090,906 * $2,050,439
Capital Project Detail:
Brisco Road/101 Interchange $ 29,798 $ 44,336 $ 85,271 $ 37,384 $ 46,002 $ 177,415 $ 253,718 $ 267,448 $ 189,091 $ 128,433
Pavement Mgmt Project 17,849
El Campo Road/Route 101 Alt. 771
Traffic Count Prag/Traffic Model 14,133
Brisco Road Pavement Rehab 12,152
Grand Avenue & Halcyon Signal 48,952
East Branch Streetscape 113,800
Traffic Way Streetscape 40,000
Le Point Parking Lot 121,231
El Camino Real Rehabilitation 351,295 42,093
Total Capital Projects $ 44,702 $ 93,288 $ 103,120 $ 49,536 $ 199,802 $ 177,415 $ 253,718 $ 739,974 $ 231,184 $ 128,433
*$1,228,805 will be used to finance Brisco Rd-Halcyon/ Route 101 interchange as detailed in the CIP within the budget for FY 2014-15
Item 8.d. - Page 10
ATTACHMENT C
CITY OF ARROYO GRANDE
Drainage Facility Fees
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY 04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Drainage Fees $ 12,619 $ 47 $ $ 178 $ 312 $ 21,975 $ $ $ 20,648 $
Interest Income 734 834 453 846 232 162 7 2 15 113
Total Revenues 13,353 881 453 1,024 544 22,137 7 2 20,663 113
Expenditures
Operating Expenses 1,575
Excess of Revenues Over
Expenditures 13,353 881 453 1,024 544 22,137 (1,568) 2 20,663 113
Other Financing Uses·
Capital Proiects 19,300 15,525 10,600 9,913 32,076
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses (5,947) (14,644) (10, 147) (8,889) 544 (9,939) (1,568) 2 20,663 113
Fund Balance, Beginning of Year 51,050 45,103 30,459 20,312 11,423 11,967 2,028 460 462 21, 125
Fund Balance, End of Year $ 45,103 $ 30,459 $ 20,312 $ 11,423 $ 11,967 $ 2,028 $ 460 $ 462 $ 21,125 * $ 21,238
Capital Project Detail:
Storm Drain Erosion M1t1gat1on $ $ $ $ $ $ 20,176 $ $ $ $
Drainage Master Plan 1,163
Newsom Springs Drainage 1,000 11,900
Popular Street Drainage Basin Imp 19,300 11, 150 8,750
Storm Water Study 4,375 9,600
Total Capital Projects $ 19,300 $ 15,525 $ 10,600 $ 9,913 $ $ 32,076 $ $ $ $
* $21,226 ofth1s fund balance 1s budgeted for drainage improvements in FY 2014-15.
Item 8.d. - Page 11
ATTACHMENT D
CITY OF ARROYO GRANDE
Water Neutralization Fees
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY 04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Water Neutralization Fee $ 231,430 $ 181, 152 $ 206,676 $ 130,454 $ 9,930 $ 33,594 $ 85,473 $ 44,557 $ 75,308 $ 37,207
Interest Income 16,293 27,365 30,300 34,865 16,379 3,789 2,761 1,975 1,597 1,856
Total Revenues 247,723 208,517 236,976 165,319 26,309 37,383 88,234 46,532 76,905 39,063
Expenditures:
Operating Expenses 8,259 79,598 190,381 197,568 49,209 87,011 80,838
Excess of Revenues Over
Expenditures 239,464 208,517 236,976 165,319 (53,289) (152,998) (109,334) (2,677) (10,106) (41,775)
Other Financing Uses·
Capital Projects 228,823 350,005 88,080 64,987 88,794 11,325 44,990
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses 10,641 (141,488) 148,896 100,332 (142,083) (152,998) (120,659) (2,677) (55,096) (41,775)
Fund Balance, Begmnmg of Year 719,123 729,764 588,276 737, 172 837,504 695,421 542,423 421,764 419,087 363,991
Fund Balance, End of Year $ 729,764 $ 588,276 $ 737, 172 $ 837,504 $ 695,421 $ 542,423 $421,764 $ 419,087 $ 363,991 * $ 322,216
Capital Project Detail:
Water Conservation Program $ 228,823 $ 350,005 $ 88,080 $ 64,987 $ 88,794 $ $ $ $ $
Short Street Bathroom Retrofit 11,325
Central Irrigation System 44,990
Total Capital Projects $ 228,823 $ 350,005 $ 88,080 $ 64,987 $ 88,794 $ $ 11,325 $ $ 44,990 $
* $119, 050 of this fund balance 1s to be used to finance the Water Conservation Program.
Item 8.d. - Page 12
ATTACHMENT E
CITY OF ARROYO GRANDE
Fire Protection Fee
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY10-11 FY 11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees $ 104,568 $ 86,450 $ 73,360 $ 15,741 $ 9,802 $ 18,263 $ 21,150 $ 22,802 $ 40,042 $ 28,404
Interest Income 5,276 6,150 13,060 248 120 125 180 270 343 636
Transfers in -operating 100,800
Total Revenues 109,844 92,600 187,220 15,989 9,922 18,388 21,330 23,072 40,385 29,040
Expenditures:
Operating Expenses 409,465
Excess of Revenues Over
Expenditures 109,844 92,600 (222,245} 15,989 9,922 18,388 21,330 23,072 40,385 29,040
Other Financing Uses:
Capital Transfers Out 173,271 7,206 14,385 12,572 2,723 6,380
Excess of Revenues Over
(Under) Expend1utres and
Other Financing Uses (63,427} 85,395 (236,629} 3,417 7,200 12,009 21,331 23,072 40,385 29,040
Fund Balance, Beginning of Year 214,667 151,240 236,635 6 3,423 10,623 22,632 43,963 67,035 107,420
Fund Balance, End of Year $ 151,240 $ 236,635 $ 6 $ 3,423 $ 10,623 $ 22,632 $ 43,963 $ 67,035 $ 107,420 $ 136,460
Capital Project Detail:
Fire Station Addition $ 173,271 $ 7,206 $ 14,385 $ 12,572 $ 2,723 $ 6,380 $ $ $ $
$ 173,271 $ 7,206 $ 14,385 $ 12,572 $ 2,723 $ 6,380 $ $ $ $
Item 8.d. - Page 13
ATTACHMENT F
CITY OF ARROYO GRANDE
Police Protection Fee
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY 04-05 FY 05-06 FY06-07 FY07-08 FY 08-09 FY 09-10 FY10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees $ 10,588 $ 11,205 $ 12,980 $ 13,218 $ 515 $ 3,778 $ 12,479 $ 3,418 $ 20,809 $ 3,900
Interest Income 984 1,994 615 1,700 904 280 320 308 292 476
Total Revenues 11,572 13,199 13,595 , 14,918 1,419 4,058 12,799 3,726 21,101 4,376
Expenditures:
Operating Expenses 4,802
Excess of Revenues Over
Expenditures 6,770 13,199 13,595 14,918 1,419 4,058 12,799 3,726 21, 101 4,376
Other Financing Uses:
Capital Transfers Out 58,073 1,927
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses 6,770 {44,873} 11,669 14,918 1,419 4,058 12,799 3,726 21,101 4,376
Fund Balance, Beginning of Year 56,815 63,585 18,712 30,381 45,299 46,718 50,776 63,575 67,301 88,402
Fund Balance, End of Year $ 63,585 $ 18,712 $ 30,381 $ 45,299 $ 46,718 $ 50,776 $ 63,575 $ 67,301 $ 88,402 $ 92,778
Capital Project Detail:
Parking Lot· $ $ 58,073 $ 1,927 $ $ $ $ $ $ $
$ $ 58,073 $ 1,927 $ $ $ $-$ $ $
Item 8.d. - Page 14
ATTACHMENT G
CITY OF ARROYO GRANDE
Community Center Fee
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY 10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees $ 8,361 $ 8,882 $ 8,779 $ 774 $ 728 $ 1,275 $ 1,420 $ 1,623 $ 2,744 $ 2,036
Interest Income 323 830 1,580 1,695 865 254 209 218 190 269
Expense Recovery 6,082
Total Revenues 8,684 9,712 10,359 2,469 1,593 1,529 7,711 1,841 2,934 2,305
Expenditures.
Operating Expenses 3,000
Excess of Revenues Over
Expenditures 8,684 9,712 10,359 2,469 (1,407) 1,529 7,711 1,841 2,934 2,305
Other Financing Uses
Capital Transfers Out 6,082 324
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses 8,684 9,712 10,359 2,469 (1,407) (4,553) 7,711 1,841 2,610 2,305
Fund Balance, Beginning of Year 12,167 20,851 30,563 40,922 43,391 41,984 37,431 45,142 46,983 49,593
Fund Balance, End of Year $ 20,851 $ 30,563 $ 40,922 $ 43,391 $ 41,984 $ 37,431 $ 45,142 $ 46,983 $ 49,593 * $ 51,898
Capital Project Detail:
ADA Improvements $ $ $ $ $ $ 6,082 $ $ $ $
Elm Street Roof Replacement 324
$ $ $ $ $ $ 6,082 $ $ $ 324 $
* $14,676 of the fund balance is budgeted for the Elm Street roof replacement in FY 2014-15
Item 8.d. - Page 15
ATTACHMENT H
CITY OF ARROYO GRANDE
Park Improvement Fee
Comparative Statement of Revenues, Expenditures
and Changes in Fund Balances
Fiscal Years Ending June 30, 2005-2014
FY 04-05 FY 05-06 FY 06-07 FY 07-08 FY 08-09 FY 09-10 FY10-11 FY11-12 FY 12-13 FY 13-14
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees $ 149,138 $ 154,861 $ 118,152 $ 13,367 $ 12,514 $ 21,920 $ 24,646 $ 27,874 $ 94,540 $ 34,936
Interest Income 4,826 12,922 25,483 24,564 10,920 2,427 1,938 1,721 1,482 570
Total Revenues 153,964 167,783 143,635 37,931 23,434 24,347 26,584 29,595 96,022 35,506
Expenditures.
Operating Expenses
Excess of Revenues Over
Expenditures 153,964 167,783 143,635 37,931 23,434 24,347 26,584 29,595 96,022 35,506
Other Financing Uses:
Capital Transfers Out 1,319 8,263 14,263 101,618 174,427 77,817 20,192 20,749 359,289 20,000
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses 152,645 159,520 129,372 (63,687) (150,993) (53,470) 6,392 8,846 (263,267) 15,506
Fund Balance, Beginning of Year 168,237 320,882 480,402 609,774 546,087 395,094 341,624 348,016 356,862 93,595
Fund Balance, End of Year $ 320,882 $ 480,402 $ 609,774 $ 546,087 $ 395,094 $ 341,624 $ 348,016 $ 356,862 $ 93,595 * $ 109,101
Capital Project Detail:
Park Equipment Installation $ 1,319 $ $ $ $ $ $ $ $ $
Turf Renovations 3,000 21,792 24,917
Park Improvements 263 3,051 7,591 2,455 23,832 14,329 19,060 20,614 20,000
Replacement pump & pipe 5,000
Fence Replacement 17,631
Village Green Master Plan 22,709 115,976 33,985
Picnic Shelter @ Elm St park 11,212 31,895
Irrigation System Replacement@ Elm St park 3,295 235
Picnic Table Replacement 4,263
Resurface courts 23,232
Replace fencing @ Porter Field 289 20,000
Soto Pond Fence Replacement 5,628
Replacement lighting-lower basin fields 1,689 290,360
Central Irrigation System 48,315
$ 1,319 $ 8,263 $ 14,263 $ 101,618 $ 174,427 $ 77,817 $ 20,192 $ 20,749 $ 359,289 $ 20,000
* $35,000 of the fund balance 1s budgeted for Park Improvements in FY 2014-15
Item 8.d. - Page 16