CC 2020-11-24_08c AB1600_FY19-20 Status Report Development Impact FeesMEMORANDUM
TO: CITY COUNCIL
FROM: MICHAEL STEVENS, ADMINISTRATIVE SERVICES DIRECTOR
BY: NICOLE VALENTINE, ACCOUNTING MANAGER
SUBJECT: CONSIDERATION OF RESOLUTION ACCEPTING THE STATUS REPORT ON
DEVELOPMENT IMPACT FEES (AB 1600)
DATE: NOVEMBER 24, 2020
SUMMARY OF ACTION:
Consideration and acceptance of an accounting of development impact fees collected from
development projects.
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 estimated at 2 hours.
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,
2020.
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 impacts of development projects on 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 has been the
City’s practice 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.
Item 8.c. - Page 1
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB 1600)
NOVEMBER 24, 2020
PAGE 2
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;
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 improvements 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 the Resolution is the required financial information as of June 30, 2020 (Exhibits
A-H). The information consists of beginning and ending fund balances for each Development
Impact Fee charged by the City, including interest earned, and details of all expenditures made
from these sources.
ANALYSIS OF ISSUES:
There are eight active Development Impact Fees identified as subject to AB 1600 reporting
requirements. Three of the fees were first required to report in January 1999. 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, the
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.c. - Page 2
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB 1600)
NOVEMBER 24, 2020
PAGE 3
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,
signage, 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 (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 212)
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.
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
Item 8.c. - Page 3
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB 1600)
NOVEMBER 24, 2020
PAGE 4
thousand residents. This fee was established pursuant to AB 1600. 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 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, 2020 remained unexpended. The Drainage Facility Fund balance
will be expended in FY 2019-20 for an upcoming storm drainage improvement project. The
Traffic Signalization Fund has accumulated $1,077,463 in unspent impact fees, of which
$959,183 is identified in the Capital Improvement Program for the Brisco Road/101
Interchange. The Transportation Facility Impact Fund has accumulated $2,441,731 in unspent
impact fees, of which $1,628,343 is also identified in the Capital Improvement Program for the
Brisco Road/101 Interchange. The Water Neutralization Fund ended the year with a fund
balance of $359,788; the FY 2020-21 budget did not identify any projects at this time. The Fire
Protection Impact Fund ended the year with $342,262 in fund balance; the FY 2020-21 budget
did not identify any projects at this time. The Police Facilities Impact Fund has a balance of
$62,827; the FY 2020-21 budget did not identify any projects at this time. The Community
Center and Park Improvement Impact funds are scheduled for various building and park
improvements. The Development Impact Fee schedule can be found in Attachment 1.
ALTERNATIVES:
The following alternatives are provided for City Council consideration:
1. Adopt the Resolution accepting and filing the report;
2. Do not adopt the Resolution and request further information; or
3. 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 collected from development projects.
DISADVANTAGES:
There are no disadvantages in relation to the recommended action.
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
Item 8.c. - Page 4
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB 1600)
NOVEMBER 24, 2020
PAGE 5
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.
Item 8.c. - 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
WHEREAS, 66001(d) requires the City to: (1) identify the purpose to which the fee is
to be put, (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 in incomplete improvements; and (4) designate the
approximate dates on which the funding is expected to be deposited into the
appropriate account or fund; and
WHEREAS, the Council has reviewed the development impact fees collected
between July 1, 2010, and June 30, 2020, 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; and
WHEREAS, Government Code Section 66006 requires the City to provide the public
with the following information: (1) a brief description of the type of fee in the account
or fund; (2) the amount of the fee; (3) the beginning 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, including the total percentage of the cost of the public
improvement that was funded with fees; (6) a description of each interfund transfer
or loan made from the account or fund; and (7) the amount of refunds made.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Arroyo
Grande hereby accepts and files the Staff Report and Status Report on development
impact fees, as reflected in Exhibits A – H, which include the information required by
Government Code Section 66000 et seq. attached and incorporated herein.
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 24th day of November, 2020.
Item 8.c. - Page 6
RESOLUTION NO.
PAGE 2
_________________________________
CAREN RAY RUSSOM, MAYOR
ATTEST:
_________________________________
KELLY WETMORE, CITY CLERK
APPROVED AS TO CONTENT:
_________________________________
WHITNEY MCDONALD, CITY MANAGER
APPROVED AS TO FORM:
_________________________________
TIMOTHY J. CARMEL, CITY ATTORNEY
Item 8.c. - Page 7
EXHIBITSA - HItem 8.c. - Page 8
EXHIBIT AFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Traffic Signal Assessments 96,409$ 16,561$ 80,982$ 26,976$ 23,338$ 117,309$ 130,872$ 47,232$ 28,799$ 90,770$ Interest Income 2,479 2,365 2,167 3,197 6,576 10,917 3,631 5,689 16,693 15,892 Total Revenues 98,888$ 18,926$ 83,149$ 30,173$ 29,914$ 128,226$ 134,503$ 52,922$ 45,492$ 106,662$ Expenditures:Operating Expenses - - - - - 1,948 - 96 - - Excess of Revenues OverExpenditures98,888 18,926 83,149 30,173 29,914 126,278 134,503 52,826 45,492 106,662 Other Financing Uses:Capital Projects- - - - 12,718 28,180 1,723 - - - Excess of Revenues Over(Under) Expenditures andOther Financing Uses98,888 18,926 83,149 30,173 17,196 98,098 132,780 52,826 45,492 106,662 Fund Balance, Beginning of Year393,273 492,161 511,087 594,236 624,409 641,605 739,703 872,483 925,309 970,801Fund Balance, End of Year492,161$ 511,087$ 594,236$ 624,409$ 641,605$ 739,703$ 872,483$ 925,309$ 970,801$ 1,077,463$ Capital Project DetailOak Park/West Branch Signal-$ -$ -$ -$ 12,718$ 28,180$ 1,723$ -$ -$ -$ Total Capital Projects-$ -$ -$ -$ 12,718$ 28,180$ 1,723$ -$ -$ -$ Capital Project Estimated % of project funded with fees:Oak Park/West Branch Signal- - - - 69%91%2%- - - There are no current Capital Improvement Projects budgeted for this Fund in FY 2020-21.No refunds were made during FY 19-20CITY OF ARROYO GRANDEFiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresTraffic Signalization FundItem 8.c. - Page 9
EXHIBIT BFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Transportation Impact Fees 267,489$ 48,385$ 221,532$ 76,857$ 74,358$ 188,488$ 366,924$ 133,226$ 72,178$ 248,720$ Interest income15,937 13,203 8,657 11,109 20,107 14,545 10,196 13,230 38,029 35,914 Total Revenues283,426 61,588 230,189 87,966 94,465 203,033 377,120 146,456 110,207 284,634Expenditures:Operating Expenses- - - - 16,800 29,531 - 715 - - Excess of Revenues OverExpenditures283,426 61,588 230,189 87,966 77,665 173,502 377,120 145,741 110,207 284,634 Other Financing Uses:Capital Projects253,718 739,974 231,184 128,433 284,497 1,714,300 (1,335,025) 49,217 57,465 7,124 Excess of Revenues Over(Under) Expenditures andOther Financing Uses29,708 (678,386) (995) (40,467) (206,832) (1,540,798) 1,712,145 96,525 52,742 277,510 Fund Balance, Beginning of Year 2,740,579 2,770,287 2,091,901 2,090,906 2,050,439 1,843,607 302,809 2,014,954 2,111,479 2,164,221 Fund Balance, End of Year 2,770,287$ 2,091,901$ 2,090,906$ 2,050,439$ 1,843,607$ 302,809$ 2,014,954$ 2,111,479$ 2,164,221$ 2,441,731$ Capital Project Detail:Brisco Road/101 Interchange 253,718$ 267,448$ 189,091$ 128,433$ 284,497$ 1,714,300$ (1,335,025)$ 49,217$ 57,465$ 7,124$ Le Point Parking Lot- 121,231 - - - - - - - - El Camino Real Rehabilitation - 351,295 42,093 - - - - - - - Total Capital Projects253,718$ 739,974$ 231,184$ 128,433$ 284,497$ 1,714,300$ (1,335,025)$ 49,217$ 57,465$ 7,124$ Capital Project Estimated % of project funded with fees:Brisco Road/101 Interchange 100% 50% 100% 100% 100% 100% 100% 100% 100% 100%Le Point Parking Lot- 46%0%- - - - - - - El Camino Real Rehabilitation - 19%9%- - - - - - - The Current Brisco Road/101 Interchange project start date was in March 2005.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresTransportation Facility Impact FeeCITY OF ARROYO GRANDEItem 8.c. - Page 10
EXHIBIT CFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Drainage Fees -$ -$ 20,648$ -$ -$ -$ -$ -$ -$ -$ Interest Income7 2 15 113 217 130 - 90 105 (14) Total Revenues7 2 20,663 113 217 130 - 90 105 (14) Expenditures:Operating Expenses1,575 - - - - - - - - - Excess of Revenues OverExpenditures(1,568) 2 20,663 113 217 130 - 90 105 (14) Other Financing Uses:Capital Projects- - - - - 21,377 (16,462) 10,975 - - Excess of Revenues Over(Under) Expenditures andOther Financing Uses(1,568) 2 20,663 113 217 (21,247) 16,462 (10,885) 105 (14) Fund Balance, Beginning of Year2,028 460 462 21,125 21,238 21,455 208 16,670 5,785 5,890 Fund Balance, End of Year460$ 462$ 21,125$ 21,238$ 21,455$ 208$ * 16,670$ 5,785$ 5,890$ 5,876$ Capital Project Detail:Creek Presevation/Drainage Imprv - - - - - 21,377 (16,462) 10,975 - - Total Capital Projects-$ -$ -$ -$ -$ 21,377$ (16,462)$ 10,975$ -$ -$ Capital Project Estimated % of project funded with fees:Creek Presevation/Drainage Imprv - - - - - 29%24% 100%- - There are no current Capital Improvement Projects budgeted for this Fund in FY 2020-21.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresDrainage Facility FeesCITY OF ARROYO GRANDEItem 8.c. - Page 11
EXHIBIT DFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Water Neutralization Fee 85,473$ 44,557$ 75,308$ 37,207$ 85,497$ 17,777$ 185,779$ 84,671$ 91,014$ 58,019$ Interest Income 2,761 1,975 1,597 1,856 2,631 1,697 709 1,554 4,741 5,060 Transfer In - Water Fund200,000 200,000 50,000 - - - Total Revenues88,234 46,532 76,905 39,063 288,128 219,474 236,488 86,225 95,754 63,080 Expenditures:Operating Expenses197,568 49,209 87,011 80,838 327,531 469,443 54,456 73,889 13,181 13,077 Excess of Revenues Over/(Under)Expenditures(109,334) (2,677) (10,106) (41,775) (39,403) (249,969) 182,032 12,336 82,574 50,003 Other Financing Uses:Capital Projects11,325 - 44,990 - - - - - - - Excess of Revenues Over(Under) Expenditures andOther Financing Uses (120,659) (2,677) (55,096) (41,775) (39,403) (249,969) 182,032 12,336 82,574 50,003 Fund Balance, Beginning of Year 542,423 421,764 419,087 363,991 322,216 282,813 32,844 214,876 227,212 309,785 Fund Balance, End of Year421,764$ 419,087$ 363,991$ 322,216$ 282,813$ 32,844$ 214,876$ 227,212$ 309,785$ 359,788$ Capital Project Detail:Short Street Bathroom Retro11,325$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Central Irrigation System- - 44,990 - - - - - - - Total Capital Projects11,325$ -$ 44,990$ -$ -$ -$ -$ -$ -$ -$ Capital Project Estimated % of project funded with fees:Short Street Bathroom Retro98%- - - - - - - - - Central Irrigation System- - 48%- - - - - - - There are no current Capital Improvement Projects budgeted for this Fund in FY 2020-21.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresWater Neutralization FeesCITY OF ARROYO GRANDEItem 8.c. - Page 12
EXHIBIT EFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Impact Fees 21,150$ 22,802$ 40,042$ 28,404$ 31,542$ 14,298$ 121,797$ 27,801$ 50,550$ 99,473$ Interest Income 180 270 343 636 1,600 2,783 1,207 1,036 3,813 4,513 Transfers in - operating Total Revenues 21,330 23,072 40,385 29,040 33,142 17,081 123,004 28,837 54,362 103,986 Expenditures:Operating Expenses - - - - - 3,023 - 74,739 - - Excess of Revenues OverExpenditures21,330 23,072 40,385 29,040 33,142 14,058 123,004 (45,901) 54,362 103,986 Other Financing Uses:Capital Transfers Out- - - - - - 76,849 - - - Excess of Revenues Over(Under) Expendiutres andOther Financing Uses21,331 23,072 40,385 29,040 33,142 14,058 46,155 (45,901) 54,362 103,986 Fund Balance, Beginning of Year 22,632 43,963 67,035 107,420 136,460 169,602 183,660 229,815 183,914 238,276 Fund Balance, End of Year43,963$ 67,035$ 107,420$ 136,460$ 169,602$ 183,660$ 229,815$ 183,914$ 238,276$ 342,262$ Capital Project Detail:Bond Debt Repayment-$ -$ -$ -$ -$ -$ 76,849 - - - -$ -$ -$ -$ -$ -$ 76,849$ -$ -$ -$ 153,698 Capital Project Estimated % of project funded with fees:Bond Debt Repayment- - - - - - 100%- - - The Current Station 1 Security Fencing and Gate project start date is anticipated as Winter 2020.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresFire Protection FeeCITY OF ARROYO GRANDEItem 8.c. - Page 13
EXHIBIT FFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Impact Fees 12,479$ 3,418$ 20,809$ 3,900$ 7,448$ 8,927$ 10,280$ 7,170$ 4,729$ 12,275$ Interest Income 320 308 292 476 461 383 152 270 826 908 Total Revenues 12,799 3,726 21,101 4,376 7,909 9,310 10,432 7,440 5,555 13,184 Expenditures:Operating Expenses - - - - - 2,268 - 112 - - Excess of Revenues OverExpenditures12,799 3,726 21,101 4,376 7,909 7,042 10,432 7,328 5,555 13,184 Other Financing Uses:Capital Transfers Out- - - - 81,400 1,400 (1,400) - - - Excess of Revenues Over(Under) Expendiutres andOther Financing Uses12,799 3,726 21,101 4,376 (73,491) 5,642 11,832 7,328 5,555 13,184 Fund Balance, Beginning of Year 50,776 63,575 67,301 88,402 92,778 19,287 24,929 36,761 44,089 49,644 Fund Balance, End of Year63,575$ 67,301$ 88,402$ 92,778$ 19,287$ 24,929$ 36,761$ 44,089$ 49,644$ 62,827$ Capital Project Detail:Police Station Remodeling -$ -$ -$ -$ 81,400$ -$ -$ -$ -$ -$ Citywide Solar Project- - - - - 1,400 (1,400) - - - -$ -$ -$ -$ 81,400$ 1,400$ (1,400)$ -$ -$ -$ 81,400(2,800) Capital Project Estimated % of project funded with fees:Police Station Remodeling - - - - 4%- - - - - Citywide Solar Project- - - - - 10%10%- - - There are no current Capital Improvement Projects budgeted for this Fund in FY 2020-21.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresPolice Protection FeeCITY OF ARROYO GRANDEItem 8.c. - Page 14
EXHIBIT GFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Impact Fees 1,420$ 1,623$ 2,744$ 2,036$ 4,858$ 859$ 8,686$ 1,859$ 4,488$ 7,188$ Interest Income 209 218 190 269 572 364 352 383 766 260 Expense Recovery 6,082 Total Revenues 7,711 1,841 2,934 2,305 5,430 1,223 9,038 2,242 5,254 7,449 Expenditures:Operating Expenses - - - - - 262 - 13 - - Excess of Revenues OverExpenditures7,711 1,841 2,934 2,305 5,430 961 9,038 2,230 5,254 7,449 Other Financing Uses:Capital Transfers Out- - 324 - - 60,000 (54,956) 21,490 30,652 1,088 Excess of Revenues Over(Under) Expendiutres andOther Financing Uses7,711 1,841 2,610 2,305 5,430 (59,039) 63,994 (19,260) (25,398) 6,361 Fund Balance, Beginning of Year37,431 45,142 46,983 49,593 51,898 57,328 (1,711) 62,283 43,023 17,625 Fund Balance, End of Year45,142$ 46,983$ 49,593$ 51,898$ 57,328$ (1,711)$ * 62,283$ * 43,023$ * 17,625$ * 23,985$ Capital Project Detail:Elm Street Roof Replacement-$ -$ 324$ -$ -$ -$ -$ -$ -$ -$ Woman's Club Kitchen Remode - - - - - 60,000 (54,956) 21,490 30,652 1,088 -$ -$ 324$ -$ -$ 60,000$ (54,956)$ 21,490$ 30,652$ 1,088$ Capital Project Estimated % of project funded with fees:Elm Street Roof Replacement- - 100%- - - - - - - Woman's Club Kitchen Remode - - - - - 100% 104%68%85% 100%There are no current Capital Improvement Projects budgeted for this Fund in FY 2020-21.No refunds were made during FY 19-20Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresCommunity Center FeeCITY OF ARROYO GRANDEItem 8.c. - Page 15
EXHIBIT HFY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20Actual Actual Actual Actual Actual Actual Actual Actual Actual ActualRevenues:Impact Fees 24,646$ 27,874$ 94,540$ 34,936$ 83,790$ 14,693$ 148,754$ 31,837$ 77,076$ 124,003$ Interest Income 1,938 1,721 1,482 570 1,582 2,416 1,226 1,909 4,304 4,340 Total Revenues 26,584 29,595 96,022 35,506 85,372 17,109 149,980 33,746 81,381 128,343 Expenditures:Operating Expenses - - - - - 3,808 - 187 24,592 16,576 Excess of Revenues OverExpenditures26,584 29,595 96,022 35,506 85,372 13,301 149,980 33,559 56,788 111,767 Other Financing Uses:Capital Transfers Out20,192 20,749 359,289 20,000 35,000 20,000 14,967 96,943 48,543 13,168 Excess of Revenues Over(Under) Expendiutres andOther Financing Uses6,392 8,846 (263,267) 15,506 50,372 (6,699) 135,013 (63,385) 8,246 98,599 Fund Balance, Beginning of Year341,624 348,016 356,862 93,595 109,101 159,473 152,774 287,787 224,402 232,648 Fund Balance, End of Year348,016$ 356,862$ 93,595$ 109,101$ 159,473$ 152,774$ 287,787$ 224,402$ 232,648$ 331,247$ Capital Project Detail:Park Improvements14,329$ 19,060$ 20,614$ 20,000$ 35,000$ 20,000$ 14,967$ 24,381$ -$ 5,652$ Soto Pond Fence Replacement5,628 - - - - - - - - - Replacement lighting-lower basin fields - 1,689 290,360 - - - - - - - Central Irrigation System- 48,315 - - - - - - - Strother Park Play Structure- - - - - - - 56,412 - - Strother Park Restroom Project- - - - - - - 16,150 48,543 - ADA Drinking Fountains- - - - - - - - - 7,516 19,957$ 20,749$ 359,289$ 20,000$ 35,000$ 20,000$ 14,967$ 96,943$ 48,543$ 13,168$ Capital Project Estimated % of project funded with fees:Park Improvements71% 100% 100% 100% 100%44% 100% 100%- 100%Soto Pond Fence Replacement16%- - - - - - - - - Replacement lighting-lower basin fields - 100% 100%- - - - - - - Central Irrigation System- - 52%- - - - - - - Strother Park Play Structure- - - - - - - 35%- - Strother Park Restroom Project- - - - - - - 93%98%- ADA Drinking Fountains- - - - - - - - - 100%Fiscal Years Ending June 30, 2011-2020and Changes in Fund BalancesComparative Statement of Revenues, ExpendituresPark Improvement FeeCITY OF ARROYO GRANDEItem 8.c. - Page 16
EXHIBIT HThe FY 2020-21 Capital Improvement Program Budget includes projects totaling $91,000. ADA Drinking Fountains 10,000 Soto Sports Complex Resurface Tennis20,000 Central Irrigation Controls 5,000 Park Improvements 30,000 Soto Sports Complex ADA Bleachers 5,000 Soto Sports Complex Fencing Repairs 15,000 Citywide Trash/Recycle Receptacle Rep6,000 91,000 No refunds were made during FY 19-20Item 8.c. - Page 17
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