CC 2019-12-10_08c Status Report_Development Impact Fees
MEMORANDUM
TO: CITY COUNCIL
FROM: NICOLE VALENTINE, ACCOUNTING MANAGER
SUBJECT: CONSIDERATION OF RESOLUTION ACCEPTING THE STATUS
REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
DATE: DECEMBER 10, 2019
SUMMARY OF ACTION:
Acceptance of a status report providing an accounting of fees derived 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, 2019.
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 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)
DECEMBER 10, 2019
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 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 the Resolution is the required financial information as of June 30, 2019
(Exhibits 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.
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
Item 8.c. - Page 2
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
DECEMBER 10, 2019
PAGE 3
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.
The City utilizes 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 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.
Item 8.c. - Page 3
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
DECEMBER 10, 2019
PAGE 4
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. 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, 2019 remained unexpended. The Drainage Fund
balance will be expended in FY 2019-20 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 Transportation Facility Impact Fund has
accumulated $2,164,221 in unspent impact fees, of which $1,735,025 is identified in the
Capital Improvement Program for the Brisco Road/101 Interchange project. The Water
Neutralization Fund has no remaining unspent impact fees, but ended the year with a
fund balance of $309,785. The Fire Protection Impact Fund ended the year with $238,276
in fund balance. The Police Facilities Impact Fund has a balance of $49,644. The
Community Center and Park Improvement Impact funds are scheduled for various
building and park improvements. The development Impact fee schedule is included as
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 imposed on development projects.
DISADVANTAGES:
There are no disadvantages in relation to the recommended action.
Item 8.c. - Page 4
CITY COUNCIL
CONSIDERATION OF REPORT ON DEVELOPMENT IMPACT FEES (AB-1600)
DECEMBER 10, 2019
PAGE 5
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
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, 2009 and June 30, 2019 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, attached hereto and incorporated herein,
which include the findings required by Government Code Section 66000 et seq.
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 10th day of December, 2019.
Item 8.c. - Page 6
RESOLUTION NO.
PAGE 2
_________________________________
CAREN RAY RUSSOM, MAYOR
ATTEST:
_________________________________
KELLY WETMORE, CITY CLERK
APPROVED AS TO CONTENT:
_________________________________
JAMES A. BERGMAN, CITY MANAGER
APPROVED AS TO FORM:
_________________________________
TIMOTHY J. CARMEL, CITY ATTORNEY
Item 8.c. - Page 7
EXHIBITS
A - H
Item 8.c. - Page 8
EXHIBIT A
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Traffic Signal Assessments 30,709$ 96,409$ 16,561$ 80,982$ 26,976$ 23,338$ 117,309$ 130,872$ 47,232$ 28,799$
Interest Income 2,513 2,479 2,365 2,167 3,197 6,576 10,917 3,631 5,689 16,693
Total Revenues 33,222$ 98,888$ 18,926$ 83,149$ 30,173$ 29,914$ 128,226$ 134,503$ 52,922$ 45,492$
Expenditures:
Operating Expenses - - - - - - 1,948 - 96 -
Excess of Revenues Over
Expenditures 33,222 98,888 18,926 83,149 30,173 29,914 126,278 134,503 52,826 45,492
Other Financing Uses:
Capital Projects 57,572 - - - - 12,718 28,180 1,723 - -
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses (24,350) 98,888 18,926 83,149 30,173 17,196 98,098 132,780 52,826 45,492
Fund Balance, Beginning of Year 417,623 393,273 492,161 511,087 594,236 624,409 641,605 739,703 872,483 925,309
Fund Balance, End of Year 393,273$ 492,161$ 511,087$ 594,236$ 624,409$ 641,605$ 739,703$ 872,483$ 925,309$ 970,801$
Capital Project Detail
Fair Oaks/Halcyon Rd Traffic Signal 57,572$ -$ -$-$-$-$-$-$-$-$
Oak Park/West Branch Signal - - - - - 12,718 28,180 1,723 - -
Total Capital Projects 57,572$ -$ -$-$-$12,718$ 28,180$ 1,723$ -$ -$
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Traffic Signalization Fund
CITY OF ARROYO GRANDE
Item 8.c. - Page 9
EXHIBIT B
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Transportation Impact Fees 87,928$ 267,489$ 48,385$ 221,532$ 76,857$ 74,358$ 188,488$ 366,924$ 133,226$ 72,178$
Interest income 16,824 15,937 13,203 8,657 11,109 20,107 14,545 10,196 13,230 38,029
Total Revenues 104,752 283,426 61,588 230,189 87,966 94,465 203,033 377,120 146,456 110,207
Expenditures:
Operating Expenses - - - - - 16,800 29,531 - 715 -
Excess of Revenues Over
Expenditures 104,752 283,426 61,588 230,189 87,966 77,665 173,502 377,120 145,741 110,207
Other Financing Uses:
Capital Projects 177,415 253,718 739,974 231,184 128,433 284,497 1,714,300 (1,335,025) 49,217 57,465
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses (72,663) 29,708 (678,386) (995) (40,467) (206,832) (1,540,798) 1,712,145 96,525 52,742
Fund Balance, Beginning of Year 2,813,242 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
Fund Balance, End 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$ *
Capital Project Detail:
Brisco Road/101 Interchange 177,415$ 253,718$ 267,448$ 189,091$ 128,433$ 284,497$ 1,714,300$ (1,335,025)$ 49,217$ 57,465$
Le Point Parking Lot - - 121,231 - - - - - - -
El Camino Real Rehabilitation - - 351,295 42,093 - - - - - -
Total Capital Projects 177,415$ 253,718$ 739,974$ 231,184$ 128,433$ 284,497$ 1,714,300$ (1,335,025)$ 49,217$ 57,465$
*$1,735,025 will be used to finance Brisco Rd-Halcyon/ Route 101 interchange as detailed in the CIP
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Transportation Facility Impact Fee
CITY OF ARROYO GRANDE
Item 8.c. - Page 10
EXHIBIT C
FY 09-10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Drainage Fees 21,975$ -$ -$ 20,648$ -$ -$ -$ -$ -$ -$
Interest Income 162 7 2 15 113 217 130 - 90 105
Total Revenues 22,137 7 2 20,663 113 217 130 - 90 105
Expenditures:
Operating Expenses - 1,575 - - - - - - - -
Excess of Revenues Over
Expenditures 22,137 (1,568) 2 20,663 113 217 130 - 90 105
Other Financing Uses:
Capital Projects 32,076 - - - - - 21,377 (16,462) 10,975 -
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses (9,939) (1,568) 2 20,663 113 217 (21,247) 16,462 (10,885) 105
Fund Balance, Beginning of Year 11,967 2,028 460 462 21,125 21,238 21,455 208 16,670 5,785
Fund Balance, End of Year 2,028$ 460$ 462$ 21,125$ 21,238$ 21,455$ 208$ *16,670$ 5,785$ 5,890$
Capital Project Detail:
Storm Drain Erosion Mitigation 20,176$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Newsom Springs Drainage 11,900 - - - - - - - - -
Creek Presevation/Drainage Imprv - - - - - - 21,377 (16,462) 10,975 -
Total Capital Projects 32,076$ -$ -$ -$ -$ -$ 21,377$ (16,462)$ 10,975$ -$
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Drainage Facility Fees
CITY OF ARROYO GRANDE
Item 8.c. - Page 11
EXHIBIT D
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Water Neutralization Fee 33,594$ 85,473$ 44,557$ 75,308$ 37,207$ 85,497$ 17,777$ 185,779$ 84,671$ 91,014$
Interest Income 3,789 2,761 1,975 1,597 1,856 2,631 1,697 709 1,554 4,741
Transfer In - Water Fund 200,000 200,000 50,000 - -
Total Revenues 37,383 88,234 46,532 76,905 39,063 288,128 219,474 236,488 86,225 95,754
Expenditures:
Operating Expenses 190,381 197,568 49,209 87,011 80,838 327,531 469,443 54,456 73,889 13,181
Excess of Revenues Over/(Under)
Expenditures (152,998) (109,334) (2,677) (10,106) (41,775) (39,403) (249,969) 182,032 12,336 82,574
Other Financing Uses:
Capital Projects - 11,325 - 44,990 - - - - - -
Excess of Revenues Over
(Under) Expenditures and
Other Financing Uses (152,998) (120,659) (2,677) (55,096) (41,775) (39,403) (249,969) 182,032 12,336 82,574
Fund Balance, Beginning of Year 695,421 542,423 421,764 419,087 363,991 322,216 282,813 32,844 214,876 227,212
Fund Balance, End of Year 542,423$ 421,764$ 419,087$ 363,991$ 322,216$ 282,813$ 32,844$ 214,876$ 227,212$ 309,785$
Capital Project Detail:
Short Street Bathroom Retr -$ 11,325$ -$ -$ -$ -$ -$ -$ -$ -$
Central Irrigation System - - - 44,990 - - - - - -
Total Capital Projects -$ 11,325$ -$ 44,990$ -$ -$ -$ -$ -$ -$
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Water Neutralization Fees
CITY OF ARROYO GRANDE
Item 8.c. - Page 12
EXHIBIT E
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees 18,263$ 21,150$ 22,802$ 40,042$ 28,404$ 31,542$ 14,298$ 121,797$ 27,801$ 50,550$
Interest Income 125 180 270 343 636 1,600 2,783 1,207 1,036 3,813
Transfers in - operating
Total Revenues 18,388 21,330 23,072 40,385 29,040 33,142 17,081 123,004 28,837 54,362
Expenditures:
Operating Expenses - - - - - - 3,023 - 74,739 -
Excess of Revenues Over
Expenditures 18,388 21,330 23,072 40,385 29,040 33,142 14,058 123,004 (45,901) 54,362
Other Financing Uses:
Capital Transfers Out 6,380 - - - - - - 76,849 - -
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses 12,009 21,331 23,072 40,385 29,040 33,142 14,058 46,155 (45,901) 54,362
Fund Balance, Beginning of Year 10,623 22,632 43,963 67,035 107,420 136,460 169,602 183,660 229,815 183,914
Fund Balance, End of Year 22,632$ 43,963$ 67,035$ 107,420$ 136,460$ 169,602$ 183,660$ 229,815$ 183,914$ 238,276$
Capital Project Detail:
Fire Station Addition 6,380$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Bond Debt Repayment -$ -$ -$ -$ -$ -$ -$ 76,849 - -
6,380$ -$ -$ -$ -$ -$ -$ 76,849$ -$ -$
153,698
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Fire Protection Fee
CITY OF ARROYO GRANDE
Item 8.c. - Page 13
EXHIBIT F
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees 3,778$ 12,479$ 3,418$ 20,809$ 3,900$ 7,448$ 8,927$ 10,280$ 7,170$ 4,729$
Interest Income 280 320 308 292 476 461 383 152 270 826
Total Revenues 4,058 12,799 3,726 21,101 4,376 7,909 9,310 10,432 7,440 5,555
Expenditures:
Operating Expenses - - - - - - 2,268 - 112 -
Excess of Revenues Over
Expenditures 4,058 12,799 3,726 21,101 4,376 7,909 7,042 10,432 7,328 5,555
Other Financing Uses:
Capital Transfers Out - - - - - 81,400 1,400 (1,400) - -
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses 4,058 12,799 3,726 21,101 4,376 (73,491) 5,642 11,832 7,328 5,555
Fund Balance, Beginning of Year 46,718 50,776 63,575 67,301 88,402 92,778 19,287 24,929 36,761 44,089
Fund Balance, End of Year 50,776$ 63,575$ 67,301$ 88,402$ 92,778$ 19,287$ 24,929$ 36,761$ 44,089$ 49,644$
Capital Project Detail:
Police Station Remodeling -$ -$ -$ -$ -$ 81,400$ -$ -$ -$ -$
Citywide Solar Project -$ -$ -$ -$ -$ 0 1,400 (1,400) - -
-$ -$ -$ -$ -$ 81,400$ 1,400$ (1,400)$ -$ -$
81,400 (2,800)
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Police Protection Fee
CITY OF ARROYO GRANDE
Item 8.c. - Page 14
EXHIBIT G
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees 1,275$ 1,420$ 1,623$ 2,744$ 2,036$ 4,858$ 859$ 8,686$ 1,859$ 4,488$
Interest Income 254 209 218 190 269 572 364 352 383 766
Expense Recovery 6,082
Total Revenues 1,529 7,711 1,841 2,934 2,305 5,430 1,223 9,038 2,242 5,254
Expenditures:
Operating Expenses - - - - - - 262 - 13 -
Excess of Revenues Over
Expenditures 1,529 7,711 1,841 2,934 2,305 5,430 961 9,038 2,230 5,254
Other Financing Uses:
Capital Transfers Out 6,082 - - 324 - - 60,000 (54,956) 21,490 30,652
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses (4,553) 7,711 1,841 2,610 2,305 5,430 (59,039) 63,994 (19,260) (25,398)
Fund Balance, Beginning of Year 41,984 37,431 45,142 46,983 49,593 51,898 57,328 (1,711) 62,283 43,023
Fund Balance, End of Year 37,431$ 45,142$ 46,983$ 49,593$ 51,898$ 57,328$ (1,711)$ *62,283$ *43,023$ *17,625$
Capital Project Detail:
ADA Improvements 6,082$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Elm Street Roof Replacement - - - 324 - - - - - -
Woman's Club Kitchen Remod - - - - - - 60,000 (54,956) 21,490 30,652
6,082$ -$ -$ 324$ -$ -$ 60,000$ (54,956)$ 21,490$ 30,652$
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Community Center Fee
CITY OF ARROYO GRANDE
Item 8.c. - Page 15
EXHIBIT H
FY 09-10 FY 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
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual
Revenues:
Impact Fees 21,920$ 24,646$ 27,874$ 94,540$ 34,936$ 83,790$ 14,693$ 148,754$ 31,837$ 77,076$
Interest Income 2,427 1,938 1,721 1,482 570 1,582 2,416 1,226 1,909 4,304
Total Revenues 24,347 26,584 29,595 96,022 35,506 85,372 17,109 149,980 33,746 81,381
Expenditures:
Operating Expenses - - - - - - 3,808 - 187 24,592
Excess of Revenues Over
Expenditures 24,347 26,584 29,595 96,022 35,506 85,372 13,301 149,980 33,559 56,788
Other Financing Uses:
Capital Transfers Out 77,817 20,192 20,749 359,289 20,000 35,000 20,000 14,967 96,943 48,543
Excess of Revenues Over
(Under) Expendiutres and
Other Financing Uses (53,470) 6,392 8,846 (263,267) 15,506 50,372 (6,699) 135,013 (63,385) 8,246
Fund Balance, Beginning of Year 395,094 341,624 348,016 356,862 93,595 109,101 159,473 152,774 287,787 224,402
Fund Balance, End of Year 341,624$ 348,016$ 356,862$ 93,595$ 109,101$ 159,473$ 152,774$ 287,787$ 224,402$ 232,648$
Capital Project Detail:
Park Improvements 23,832$ 14,329$ 19,060$ 20,614$ 20,000$ 35,000$ 20,000$ 14,967$ 24,381$ -$
Village Green Master Plan 33,985 - - - - 35,000 - 14,967 - -
Soto Pond Fence Replacement - 5,628 - - - - - - - -
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
57,817$ 19,957$ 20,749$ 359,289$ 20,000$ 70,000$ 20,000$ 29,934$ 96,943$ 48,543$
No refunds were made during FY 18-19
Fiscal Years Ending June 30, 2010-2019
and Changes in Fund Balances
Comparative Statement of Revenues, Expenditures
Park Improvement Fee
CITY OF ARROYO GRANDE
Item 8.c. - Page 16