HomeMy WebLinkAboutResolutions - No. 2019-146RESOLUTTON NO. 2019-146
A RESOLUTION OF THE LODI CITY COUNCIL APPROVING THE IMPACT
MITIGATION FEE PROGRAM ANNUAL REPORT FOR FISCAL YEAR 2017118;
APPROVING LOAN TERMS FOR THE LOAN FROM THE WATER IMPACT
MITIGATION FEE FUND TO THE FIRE IMPACT MITIGATION FEE FUND;
APPROVING USE OF PROCEEDS FROM SALE OF 705 EAST LODI AVENUE
TO REPAY INTERFUND LOAN FROM WATER IMPACT MITIGATION FEE
FUND TO FIRE IMPACT FEE FUND; AND FURTHER APPROVING WAIVING
OF INTEREST ACCRUED
WHEREAS, in accordance with the State's annual reporting requirements, certain
findings are required to be made regarding unexpended development impact fees in connection
with consideration of the annual development impact fee report; and
WHEREAS, the lmpact Mitigation Fee Program Annual Report for Fiscal Year 2017118
identifies impact fee programs for which there are unexpended development impact fees for
which findings are required and the required findings are included in the report; and
WHEREAS, loans made from one lmpact Mitigation Fee Program to another require an
interest rate.
NOW, THEREFORE BE lT RESOLVED that the Lodi City Council does hereby:
1. Approve the lmpact Mitigation Fee (lMF) Program Annual Report for Fiscal Year
2017118, as shown in Exhibit A and made a part of this Resolution; and
2. Approve Loan Terms, including a restated loan schedule and interest rate for the
loan issued from Water IMF to Fire lMF, as shown in Exhibit B and made a part of
this Resolution; and
3. Approve use of proceeds from sale of City property located at 705 East Lodi Avenue
to repay the interfund loan from the Water IMF to the Fire IMF; and
4. Approve waiving the interest through June 30, 2015, for the loan issued from the
Water IMF to the Fire IMF in 2001.
Dated: July 17 , 2019
I hereby certify that Resolution No. 2019-146 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held July 17, 2019, by the following vote:
AYES: COUNCIL MEMBERS - Johnson, Kuehne, Mounce, Nakanishi, and
Mayor Chandler
NOES COUNCIL MEMBERS - None
ABSENT: COUNCIL MEMBERS - None
ABSTAIN: COUNCIL MEMBERS - None
J IFER
City Clerk
2019-146
oLo
Exhibit A
Annual lmpact Mitigation Fee Program Report
For the City of Lodi
For Fiscal Year 2017-18
This report contains information on the City of Lodi's lmpact Mitigation Fee
Programs (IMFP) for Fiscal Year 2017-18. This information is presented to comply
with the annual reporting requirements contained in Government Code section
66000 ef seq., also known as 481600. Please note that this annual report is not a
budget document or audited financial statement; rather, it is compiled to meet
reporting requirements. lt reports revenues and expenditures for Fiscal Year 2017-
18, and planned projects. The City is working to develop a formal Capital
lmprovement Program (ClP) with the FY 2019-20 budget cycle and projects listed
in this report will be recommended to Council for inclusion in the 2019-2024 ClP.
This report summarizes revenue and expenditure activity and fund balance since
FY2013-14, and provides a S-year revenue test using oldest revenues first to fund
expenditures as required by AB 1600.
Government Code 66006 requires local agencies to submit annual and five-year
reports detailing the status of the IMFP. The annual report must be made
available to the public within 180 days after the last day of the fiscal year, and must
be presented to the public agency (City Council) at least 15 days after it is made
available to the public.
This report summarizes the following information for each of the development fee
programs:
1. A brief description of the fee program
2. Schedule of fees
3. Beginning and ending balances of the fee program
4. Amount of fees collected, interest earned, and transfers/loans
5. Disbursement information (including interfund transfers/loans) and
percentage of the project funded by fees.
6. A description of each interfund loan along with the date the loan will be
repaid and the rate of interest.
7. The estimated date when projects will begin if sufficient revenues are
available to construct the project.
8. Findings for each fee program
More detailed information on certain elements of the various fees within the IMFP
is available through other documents such as the Nexus Study approved by
Resolution 2012-142, lhe IMFP Amendment approved by Resolution 2013-184,
Resolution 2016-88 which eliminated previously authorized fee reductions enacted
to incentivize development, and the City's Annual Budget. ln the future, the CIP
will contain relevant program information as well. The City does not earmark IMFP
revenue for any specific project as the fees are collected; rather, the fees are
applied toward a series of capital improvement projects authorized within the
specific IMFP. No refunds were made during Fiscal Year 2017118 pursuant to
subdivision (e) of Section 66001 and any allocation pursuant to subdivision (f) of
Section 66001.
Page 2 of 45
TABLE OF CONTENTS
Citywide lmpact Mitigation Fee Program
Presentation of lnformation by Fund
City lmpact Mitigation Fee Schedule
lmpact Mitigation Fee Programs
Water
Wastewater...............
Storm Drainage..
Transportation .....
Police
Fire...........
Parks........
Electric Utility
General City Facilities........
Art in Public P|ace..............
City of Lodi Fee Schedule..
Regional Transportation.....
.4
..5
.7
10
14
17
20
23
28
31
34
37
40
42
Page 3 of 45
Presentation of lnformation by Fund
This report presents information by Fund starting with a summary overview of
FY2O17|18 Revenues and Expenses, FY2017l18Project disbursements, and Projects
for FY2018/19. Following this overview is a more detailed S-year review of revenues
and expenses and fund balance to demonstrate both the collection and use of the fees
over time.
The report presents the total FY2017118 and FY2016117 Project Amounts funded from
impact fees and the percent funded from non-fee sources. The revenue table identifies
the age of the total revenue available or available fund balance by demonstrating which
fiscal year received the revenue. The S-year Expenditure table presents the use of
revenue collected in the year that funded the project. This demonstrates that the oldest
revenue is spent before new funds, also known as the First-in, First-out (FIFO) basis.
Page 4 of 45
c lm M¡tion Fee Schedule
Land Use
Category Residential Non-Residential
Meter Size Water Fee Sewer Fee Water Fee Sewer Fee
I
5/8"
3t4"
1"
1t2',
2"
4"
o
8"
10"
$2,079
$3,103
$5,181
$10,332
$16,537
$31,026
$51,721
$103,41 1
$165,464
s237.880
$2,831
$4,225
$7,056
$14,070
$22,521
$42,253
$70,435
$140,828
$225,333
$323,951
$2,079
$3,103
$5,181
$10,332
$16,537
$3'1,026
$51,721
$106,41 1
$165,464
s237 880
$2,831
$4,225
$7,056
$14,070
$22,521
$42,253
$70,435
$140,828
$225,333
s323.951
1. FeesEffectiveuntilDecember3l,20l9. Feesnotsubjecttoannualinflationaryincreases
Fire
Fee/LJnit
Citywide Park
Fee/Unit
Neighborhood
Park
Fee/Unit
General City
Facilities
Fee/Unit
Art ln Public
Place
Fee/Unit
Land Use
Category
Transportation
Fee/Unit
Police
Fee/Unit
$23
$80
$67
$23
$110
$385
$324
$1 10
$3,890
$3,276
$1,111
$'1,111 $71 3
$2,541
62,140
$71 3
$176
$61 7
$51 e
$176
Residential
Low Density
Medium Density
High Densityl
lnfilll
ll0 lots or less)$1 57
$71 1
$386
$1 57
$21 5
$753
$634
$21 5
Land Use
Category
Transportation
Fee/1 000
Police
Fee/l 000
Fire
Fee/1 000
Community
Park
Fee/1 000
Neighborhood
Park
Fee/1 000
General City
Facilities
Fee/1 000
Art ln Public
Place
Fee/1 000
Commercial
Retail
Office/Medical
lndustrial
$1,199
$872
$443
$330
$528
$1 76
$338
$540
$1 80
$406
$650
$217
$266
$428
N/A
$270
$433
$144
$35
$56
$19
Land Use
Category
Storm Drain
Zone 1
Fee/Unit
Storm Drain
Zone 2
Fee/Unit
South \AArV
Trunk
Fee/Unit
Residential
Low Density
Medium Density
High Densityl
$1,394
$697
9228
$4,237
$2,1 1 8
s627
$1 ,181
$994
$337
Land Use Storm Drain
Fee/Acre
Storm Drain
Fee/Acre
South \\ÂA/
Fee/Acre
Commercial
Retail
Office/Medical
lndustrial
$14,640
$14,640
$15.686
$44,485
$44,485
$47,663
,096$1
N/A
N/A
Page 5 of 45
Residential Reduced Fees
Land Use
Cateoorv
Transportation
Fee/Unit
Police
Fee/Unit
Fire
Fee/Unit
Citywide Park
Fee/[Jnit
Neighborhood
Fee/Unit
General City
Fee/Unit
Art ln Public
Fee/Unit
Low Density
Medium Density
High Densityl
lnfilll
(10 lots or less)
$289
$1 57
$1 57
$1 57
$307
$258
$21 5
$21 5
$1 57
$1 32
$110
s110
$1,584
$1,334
$1,111
s'l .11 I
$1,016
$856
$71 3
s71 3
$251
$211
$1 76
s1 76
$33
$27
$23
$23
Electrical Fees
240 Volts 480 VoltsPanel Category Panel Size (amps)208 Volts
$1 ,178
$2,356
$3,534
$4,712
$5,890
$7,068
$9,423
$11,779
914,724
$17.669
$1,359
$2,718
$4,077
$5,437
nla
N/A
nla
nla
nla
nla
$2,718
$5,437
$8,155
$10,873
$13,591
$16,310
$21,746
$27,183
$33,979
$40,774
Non-Residential Three
Phase
200
400
600
800
1,000
1,200
1,600
2,000
2,500
3,000
$248
$41 3
$516
$826
$1,652
s2.478
nla
nla
rla
nla
nla
nla
Residential Single
Phase
60
100
125
200
400
600
N/A
N/A
N/A
N/A
N/A
N/A
nla
nla
nla
nla
nla
nla
60
100
125
200
400
600
N/A
N/A
N/A
N/A
N/A
N/A
$248
$41 3
$51 6
$826
$1,652
$2.478
Non-Residential Single
Phase
'1. Panel upgrade fees are determ¡ned as the difference between the fee for the exisiting panel and the proposed panel.
1 . Fees effective until December 31 ,2019. Fees not subject to annual inflationary increases.
Page 6 of 45
Water Fee (Fund 562)
The Water IMF was first adopted by the City Council in 1991 and was updated most
recently in August of 2012 when the fee program nexus study was updated by the City's
contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified a current over build of treatment capacity and a need
for new water supply facilities at buildout The total estimated cost of treatment facilities
was included in the Nexus Study and totaled $71.6 Million in 2012 dollars (including
debt service). The total estimated new water supply facilities cost was included in the
Nexus Study and totaled $4 Million in2012 dollars.
For purposes of the 2012 study, a plan-based fee calculation methodology was used.
Each unit was assumed to receive a blended water supply of groundwater and surface
water consistent with the system wide ratios of ground water to surface water supplies.
For treatment, 18.68% of costs are attributable to new development. For supply, 100o/o
of the costs are attributable to new development. There is no existing deficiency as
current treatment and storage needs are met by current facilities.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year 2018/19 include a portion of the
Citywide IMF program update. Future projects will be included in the future year CIP
documents.
Reouired Find rnos
1. The purpose of the Water Fee is to fund water costs, including construction of a new
storage tank, construction of a new well, and a proportionate share of treatment
capacity.
2. The reasonable relationship between the Water Fee and the purpose for which it is
charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program Nexus Study
- 2012 Update August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to complete the future City water
facilities or to fund new development's proportionate share of existing facilities are
identified in this report and will be recommended for inclusion in the City of Lodi CIP
with the FY 2019-20 budget cycle (shown in 2018 dollars).
4. The approximate date for funding and constructing the new water supply facility is
not known at this time due to the City' slow rate of growth, but will be necessary to serve
cumulative new development. Debt service for the treatment plant is scheduled to
continue through June 1 , 2040. Additional projects will be included in future year CIP
documents.
Page 7 of 45
Beginning balance July L,2OI7
Less loan receivable
Restated beginning balance July L,2017
Fees collected
lnterest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Total
Ending balance June 3O 201"8
Plus loan receivable
Restated ending balance June 3O 2018
Planned projects for Fiscal Year2018/19
Fee Update
Total Projects Planned for FY 18/1-9
s
s
s
5 1,782,303
5 0,,024,025i,5 tss,zta
362,481,
396
5 362,877
Amount
from Fee
s s,382
5 5,387
s 2,t39,793
S e84o2s
S 3,1"23,818
%Fee
Funded in
FY 18
17%
%tee
Funded in
FY 19
17%s
Amount
1,328
s 1,328
Note: Beginning and ending balance reflects loan receivable balance
due to the Water IMF Fee from the Fire IMF Fee.
Page I of 45
Water
FUND:562
Statement of Revenues and Expend¡tures and Changes ¡n Fund Balance for Lâst F¡ve Fiscal Years
FY 20L3lL4 ç\ 20r4lr5 FY mt5lL6 FY 20r6lL7Description
Revenues
Fees Collected
lnterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revènues
Expend¡tures
Debt Service
I mpact Fee Ad ministratìon
AB 1600 D¡sbursê ments
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Cap¡tal lmproveme nt Projects
FY 20u-2018 Projects
lmpact Fee Program Update
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Prior Fìscal Year (2-yr Old Funds)
Available Revenue Prior Fìscal Year (3-yr Old Funds)
Available Revenue Prior Fiscal Year (4-yr Old Funds)
Available Revenue Pr¡or Fiscal Year (5-yr Old Funds)
Available Revenue Greaterthan five Prior Fiscal Years
Total Revenue Available
5
s
s
)
s
5
s
s
s
s
s
s
5
s
s
60,001
Q7
20,299
?59
332,765
r,749
206,U7
2,865
tY 20L7lL8
362,48r
396
s 50,408 s 20,sss s 334,s14 5 209,7L2 5 362,877
5.387
S s,387
5
5
s
)
s
5
s
s
s
s
s
s
s
I
s
s
s
s
s
s
s
s
5
s
5
s
5
s
5
s
s
5
Þ
s
s
5
s
5
5
60,408
L,157,770
7,277,579
L,2L7,5r9
20,558
L,277,5r9
L,238,O76
334,5r4
7,238,076
L,572,59't
209,772
L,572,591
7,782,303
6,715
1",775,588
s 3s7,490
S r,782,303
5 2,139,793
5 1,328
s 2,138,46s
Project Amount Percent Funded
Expended by lmpace Fees
1,238,076 I,572,59L
Impact Fee Non-lmpact Fee
Ëxpend¡tures Expenditures
s 32,08s 17% 5 5,387 s 26,698
s s,387 s 26,698s 3¿08s
Project Amount Percent Funded
Exoended bv lmpace Fees
lmpact Fee Non-lmpact Fee
Exoe nd ìturesFxoend itures
s s s
s 5 s
Five Year Revenue Test Using First ¡n fißt Out Method
FY mt3lL{
s 60,408
s ¿8s6s 110,866
$ 1s,s4s
5 267,789
S 760,054
FY 2OL4IL5
5 2o,ss8 S
s 60,408 s
5 2,8s6 S
5 110,866 SS 15,s45 Ss 1.027,843 s
FY mL6lt7
5 209,772
S 334,s14
s 20,ss8
5 60,408
s 2,8s6
s 't.1.47.54Ð
FY mL7lt8
5 362,877
5 209,712
S 334,s74
s 20,ss8
5 60,408
s 1.1s0.395
FY 20L5lt6
334,574
20,558
60,408
2,856
110,866
1.043.389
S L,zL7,srg 5 L,2*,o76 5 L,s72,ssL S 1,77s,s88 S ¿138,¿l6s
Five Year Ependiture to Revenue Match
FY 2OL3IL4 FY 2OT4IT5 FY 2TL5IL6 FY 20r6lL7 FY 20r7lL8
Expenses Allocation Current Year
Expenses Allocation Prior Fiscal Year (2-yr Old Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expe nses Al I ocati on Prior Fiscal Year (4-yr Ol d Fu nds)
Expenses Allocation Prior F¡scal Year (5-yr Old Funds)
Expense Allocat¡on Greater than Five Prior Fiscal Years
Total Annual Expenditures
S s,387
s sss
Page 9 of 45
s s,387
2. Wastewater Fee Program (Fund 533)
Wa stew ate r T reatment I M F
The Wastewater Treatment IMF was first adopted by the City Council in 1991 and was
updated most recently in August of 2012 when the fee program nexus study was
updated by the City's contracted consultants, Harris & Associates and Goodwin
Consulting Group.
The 2012 Nexus Study identified a need for the South Wastewater Trunk Line to
support development in the southern area of the City. New development will be
required to fund a proportionate share of existing overbuilt infrastructure and future
infrastructure required to serve new development needs (including potential financing
costs). Only properties benefiting from the South Wastewater Trunk Line will be
required to pay this fee.
For purposes of the study, a plan-based fee calculation methodology was used. There
are no existing deficiencies in this fee program. This fee program uses a full buildout
projection, rather than the 2035 projection because the facilities will serve the entire
buildout population.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
There currently are no projects programmed in this fund as all facilities have been
constructed.
Required Findinos
1. The purpose of the Wastewater Fee is to fund wastewater costs, including a
proportionate share of the wastewater treatment plant.
2. The reasonable relationship between the Wastewater Treatment Fee and the
purpose for which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee
Program lVexus Study - 2012 Update, August 15,2012, effective October 14,2012.
3. The sources and amounts of funding anticipated to complete the future City
wastewater facilities or to fund new development's proportionate share of existing
facilities are identified in this report and will be recommended for inclusion in the City of
Lodi CIP with the FY 2019-20 budget cycle (shown in2018 dollars).
4. Facilities in this program have already been constructed. Fee revenue pays
development's proportionate cost of currently overbuilt facilities. Current debt service is
scheduled to continue through October 1,2037.
South Trunk Line IMF
The Wastewater Treatment IMF was first adopted by the City Council in 1991 and was
updated most recently in August of 2012 when the fee program nexus study was
updated by the City's contracted consultants, Harris & Associates and Goodwin
Consulting Group.
Page 10 of 45
The 2012 Nexus Study identified a current over build of wastewater treatment capacity
and no need for additional treatment facilities at buildout. Current facilities are built
such that 100o/o of the facilities needed to serve new development at buildout have
already been constructed and financed. Wastewater fee revenue will be used solely to
fund debt service on bonds issued to deliver improvements.
For purposes of the study, a plan-based incremental cost fee calculation methodology
was used. Debt instruments have been issued at various times for the different phases
of wastewater improvements. ln all, 45.3% of outstanding debt is attributable to new
development and up to 45.3% of outstanding debt costs as of August 2012 can be paid
for from the Wastewater Fee. There are no existing deficiencies as 100% of buildout
needs are served by current infrastructure.
This zone based IMF program funds new development's fair share of the South
Wastewater Trunk Line serving the South Area.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year2018119 include a portion of the City
wide IMF update. Future projects will be included in the future year CIP documents,
Required Findinos
1. The purpose of the South Wastewater Trunk Line Fee is to fund costs associa ted
with the South Sewer Trunk Line that is required to serve future development in the
South Area.
2. The reasonable relationship between the South Wastewater Trunk Line Fee and the
purpose for which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee
Program Nexus Study - 2012lJpdate, August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to complete the future South Sewer
Trunk Line are identified in this report and will be recommended for inclusion in the City
of Lodi CIP with the FY 2019-20 budget cycle (shown in 2018 dollars).
4. The approximate date for fully funding and constructing the complete South
Wastewater Trunk Line is not known at this time due to the City's slow rate of growth,
but will be necessary to serye cumulative new development.
Page11of45
Beginning balance July I, 2Ot7
Fees collected
I nterest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Debt Service - Future Users
Total
Ending balance June 3O 2018
Planned projects for Fiscal Year 2OI8/ L9
Fee Update
Total Projects Planned for FY 18/19
s 83484e
5 585,173
s 7,836
s 593,009
Amount
from Fee
s 7,336
s 5oo,ooo
507,336
920,523
s
Amount
1,8o9s r,eog
%Fee
Funded in
FY ].8
23o/o
23o/o
%Fee
Funded in
FY 1.9
23%
s
s
Page 12 of 45
Wastewater
FUND:533
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five F¡scal Years
FY 20ßlr4 FY 20]41!5 FY 20LslL6 FY 20L6lL7 FY 20L7lL8Descr¡Þt¡on
Revenues
Fees Collected
I nterest Earned/Mkt Gain/Loss
Misc Revenue
Total Revenues
Expend¡tures
Debt Service
lmpact Fee Admin¡stration
AB 1600 Disbursements
Total Expend¡tures
Revenue Less Expendìtures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assìgned Fund Balance
Available Fund Balance
Cap¡tal lmproveme nt Projects
FY 2017-2018 Projects
lmpact Fee Program Update
Debt Servìce - Future Users
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Prior Fiscal Year (2-yr Old Funds)
Available Revenue Prior Fiscal Year (3-yr old Funds)
Available Revenue Pr¡or Fiscal Year (4-yr Old Funds)
Available Revenue Prior F¡scal Year (5-yr Old Funds)
Ava¡lable Revenue Greaterthan five Pr¡or Fiscal Years
Total Revenue Available
5 48,393 5 78,062 5 426,2se S s6s,860 S se3,009
100,000 200,000 s00,000
7.336
s 10o,ooo s 200,000 s 5 507,336
s
s
s
5
s
s
5
s
5
s
s
5
5
5
s
45,777
3,1r.6
76,480
1,583
42t,048
5,2r1
560,702
5,158
585,173
7,836
s
5
5
5
$
q
5
s
s
s
s
s
s
s
s
s
s
s
5
5
s
5
s
s
s
5
5
s
5
5
s
$
s
5
s
)
48,893
15,775
64,668
(21,938)
æ,668
42,730
226,259
42,730
268,989
s6s,860 5
268,989 s
834,849 s
9,145 s
825,704 5
85,673
834,849
920,523
1,809
918,71364,667.6L 42,730 268,989
Project Amount Percent Funded lmpact Fee Non-lmpact Fee
Expended by lmpace Fees Expenditures Expenditures
5 32,08s 23% 5 7,336 5 24,74e
5 2,178,392
5 2,210,477
73%5 s00,000 5 r,678,392
Pro.iect Amount Percent Funded
Expended by lmpace Fees
S soz,¡¡o 5 t,toz,Mz
Non-lmpact Fee
Expe nd ¡tu res
lmpact Fee
Ex pe nd itu res
5
s
)
5
Five Year Revenue Test Using F¡rst ¡n first Out Method
FY 20t3/14
5 48,893
5 T,qtz
s 1s6,s39
S 3,03s,318
s 340,66s
s {3.s54.221}
FY 2OL4IL5
s 78,062 s
s 48,893 5
5 37,473 5
s 1s6,s39 5
5 3,03s,318 S
s {3,313.ss6) s
426,2s9 5
78,062 5
48,893 s
37,473 5
156,539 s
IATA)77\ \
FY 20L7/18FY 20!61L7FY 20tslL6
565,860
426,259
78,062
48,893
37,473
I 330.843)
593,009
s65,860
426,259
78,062
48,893
(79?.?70\
$
s
s
s
s
5
s 64,663 5 42,730 s 268,989 5 82s,704 5 Sr8,zrt
Five Year Ependiturè to Revenue Match
FY 2OL3IL4
5
s
s
5
s
5
FY 2014lt5
100,000 200,000
FY 2OL7IL8FY 20L6lt7FY ?:0r5/L6
Expenses Allocat¡on Current Year
Expenses Allocation Prior Fiscal Year (2-yr Old Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yr old Funds)
Ex pe nses Al I ocation Pri or F¡sca I Year (5-yr Ol d Fu nds)
Expense Allocation Greaterthan Five Prior Fiscal Years
Total Annual Expend¡tures s 1æ,000 s 2æ,æo s
s
5
s
5
)
s
s
s
5
5
5
\
5
s
s
)
5
5
s
s
s
5
5
s
437,347
68,989
s
Page 13 of 45
5 s07,336
3. Storm Drainage Fee (Funds 535)
The Storm Drainage lMFwasfirstadopted bythe City Council in 1991 and was updated
most recently in August of 2012 when the fee program nexus study was updated by the
City's contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified the need for new Storm Drainage Basin areas to serve
the needs of new development. The 2012 Nexus Study determined that in some areas,
new development would be responsible for fully constructing and funding its own
infrastructure demands. ln other areas, a fee is required to facilitate the construction of
necessary improvements. Additionally, Zone 2 was established on areas outside the
City in anticipation of a potential annexation and development.
For purposes of this study, a plan based fee methodology was used. There are no
existing deficiencies in this program. Current development is served by current
infrastructure. Future development will either directly construct and finance its own
storm drainage facilities, or pay into this fee program, depending on its geography within
the City. This zone based IMF program funds new development's fair share of storm
drainage facilities necessary to serve each zone's needs.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
The only project programmed in this fund for FY 2018/19 is a portion of the City-wide
IMF program update. All facilities in this program have been constructed or will be
privately funded.
Required Findinqs
1. The purpose of the Storm Drainage fee is to fund the storm drainage costs that
include a proportionate share of storm drainage basins and pipe costs depending on the
geography of each project.
2. The reasonable relationship between the storm drainage fee and the purpose for
which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program
rVexus Study - 2012 Update, August 2012, effective October 14,2012.
3. The sources and amounts of funding anticipated to complete the future storm
drainage facilities are identified in this report and will be recommended for inclusion in
the City of Lodi CIP with the FY 2019-20 budget cycle (shown in 2018 dollars).
4. The approximate date for funding and constructing these facilities is not shown in
this report. Future projects will be included in future year CIP documents.
Page 14 of45
Beginning balance July L,2Ot7
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Total
Ending balance June 3O 201-8
Planned projects for Fiscal Year 2OI8/19
Fee Update
Total Projects Planned forFY I8/L9
5
s
s
s
942,455
1-3,335
3,1-38
5 L6,473
$
Amount
from Fee
2,4r8
% tee
Funded in
FY 18
8%
%tee
Funded in
FY 19
8o/o
$
S
2,4L8
956,510
Amount
597sS sgz
Page l5 of45
Sto¡m Drain
FUND:535
Statement of Revenues and Expend¡tures and Chânges in Fund Balance for Last F¡ve Fiscal Years
Descript¡on
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expend¡tures
De bt Serv¡ce
lmpact Fee Ad ministration
AB 1600 D¡sbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Cap¡tal lmprovement Projects
FY 20U-2018 Projects
lmpact Fee Program Update
Total
FY 201G20u Projects
None
Total
Available Revenue Current Year
Available Revenue Prior Fiscal Year (2-yr Old Funds)
Available Revenue Prior Fiscal Year (3-yr Old Funds)
Avaìlable Revenue Prior Fiscal Year (4-yr old Funds)
Avaìlable Revenue Prior Fiscal Year (5-yr Old Funds)
Available Revenue Greater than five Prior Fiscal Years
Total Revenue Ava¡lable
$ 13s,497 $ 111,320 s s3,461 s 43,333 5 L6,47t
45,016 2,418
5 4s,016 5 S 2,418
FY 20L3lt4
730,364
5,133
FY 20t4lLs
107,514
3,806
FY 2OL5IL6
45,48r
7,98L
FY 2OT6IL7
37,850
5,484
FY 2OL7IL8
5
5
s
)
5
5
s
5
s
s
5
s
s
s
s
13,335
3,138
)
5
5
5
s
s
s
$
s
5
)
5
s
)
s
5
s
5
)
)
)
5
s
5
5
s
s
Þ
s
s
s
$
$
s
s
ss
90,480
643,860
734,340
ltl,320
734,340
845,660
53,46L
845,660
899,72t
43,333 s
899,721, 5
942,455 s
3,015 s
939,440 5
14,055
942,455
956,510
597
955,913734,340 84s,660 a99,r2L
Pro.¡ect Amount Percent Funded lmpact Fee
Exoended bv lmpace Fees Ex oend ¡tures
Non-lmpact Fee
Ex oe nd itures
s 32,08s
5 32,08s
8%s 2,4I8 29,667s
Project Amount Percent Funded
Expended by lmpace Fees
2,4L8 5 29,667
Non-lmpact Fee
Expend¡tu res
lmpact Fee
Expend ¡tures
5 s Þ
s 5 s
F¡ve Year Revenue Test Us¡ng F¡rst in f¡rst Out Method
FY 2OL3IL4
735,497
FY 2OL4IL5
r7L,320
r35,497
FY 2OL5IL6
53,461
11L,320
135,497
598.844
43,333
53,461,
IIL,32O
r35,497
595.829
FY ZOLT|LS
5 !6,473
s 43,333
5 s3,461
5 111,320
S t3s,497
s 595.829
FY 2OL6IL7
s
5
)
)
5
s
s
5
5
)
s
s
s
5
s
s
5
5
s
s
$
s
5
5
180,163
7,279
4LL462
180,163
4r8,68r
5 73p'U0 5 A4s,SSO S Sgg,rzr S ggg,44o S 95s,913
Five Year Ependiture to Revenue Match
FY 20r3lL4 FY 20L4lLs FY 20r5lL6 FY 20L6lr7 FY 20t7lt8
ExpensesAllocationcurrentYear S S S S S
Expenses Allocation Prior Fìscal Year (2-yr Old Funds) S 5 S S S
Expenses Allocation Pr¡or Fiscal Year (3-yr old Funds) 5 S 5 5 S
ExpensesAllocationPriorFiscalYear(4-yrOldFunds)$SS55
ExpensesAllocationPriorFiscalYear(5-yroldFunds) S 5 5 5 5
ExpenseAllocationGreaterthantivePriorFiscalYears S 45,016 S - 5 ' 5 - 5 2,418
TotalAnnualExpend¡tures S 41016 S S S 5 2,4t8
Page 16 of 45
4. Transportation Fee Program (Fund 308)
The Transportation IMF was first adopted by the City Council in 1991 and was updated
most recently in August of 2012 when the fee program nexus study was updated by the
City's contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified $33.7 million in combined traffic signal and roadway
improvements needed to serve the City. The overwhelming majority (92o/ù of the
Harney Lane improvements were anticipated to be funded by sources outside the IMFP.
The large majority (60%) of the Victor Rd. improvements are also anticipated to be
funded by sources outside the IMFP. The Harney Lane project was completed in the
summer of 2018. The 2012 Nexus Study anticipated $2,130,000 in2012 dollars to be
spent from the IMFP on the Harney Lane project. The project was completed without
using IMFP funds, leaving the balance available for other listed IMFP improvements.
Traffic Signals are include in the Transportation IMF based on new developments share
of trips through the various intersections. New developments share ranges from 20-
100% of each project with new developments share identified in the nexus study.
For purposes of the study, a plan-based fee calculation methodology was used. Trip
generation rates and pass-by trip percentages were used to develop DUE factors for
each land use type. These DUE factors were then used to allocate costs to each land
use type. There is no existing deficiency as current treatment and storage needs are
met by current facilities.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year 2018/19 include Traffic Signal and
Lighting Design, New Signal at Victor/Guild Roads, and a portion of the City-wide IMF
update. Future projects will be included in the future year CIP documents.
Required Findinqs1. The purpose of the Transportation fee is to fund traffic costs that include a
proportionate share of new traffic signals and road widening projects.
2. The reasonable relationship between the transportation fee and the purpose for
which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program
Nexus Study - 2012 Update, August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to complete future transportation
facilities are identified in this report and will be recommended for inclusion in the City of
Lodi CIP with the FY 2019-20 budget cycle (shown in 2018 dollars).
4. The approximate date for funding and constructing some of these facilities is shown
in this report. Additional projects will be included in future year CIP documents.
Page'17 of 45
Beginning balance July 1-,2017
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
Victor/Guild Signal
lmpact Fee Program Update
Total
Ending balance June 3O 2018
Planned projects for Fiscal Year 2018/L9
Fee Update
Project: Traffic Signal & Lighting Design
Project: Signal Victor/Gu i ld Roads
Total Projects Planned lorFY I8/I9
$
s
s
s
789,478
97,819
458
$ gg,zll
Amount
from Fee
$ 21,851
5 1,,233
23,084
864,67'J.
Amount
s 304
5 17,455
s 750,ooo
5 767,759
o/o Fee
Funded in
FY 1"8
94o/o
4%
%Fee
Funded in
FY 19
4%
100%
Tæ%
s
s
Page 18 of 45
Streets
FUND:308
Statement of Revenues and Expenditures and Changes in Fund Balance for Last F¡ve Fiscal Years
Fy 20ßlr4 FY 20L4i1s FY 20151].6 FY 20L6lL7 FY 20L7i],8Descr¡ption
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expenditures
Debt Service
I mpact Fee Administration
AB 1600 Disbursements
Total Expend¡tures
Revenue Less Expend¡tures
Fund Balânce, Beginning of Year
Fund Balance, End of Year
Assigned Fund Baìance
Available Fund Balance
Capital lmprovement Projects
FY 2017-2018 Projects
lmpact Fee Program Update
victor/Guild signal
Total
FY 20162017 Projects
Victor/Guild Signal
Totâl
Avaìlable Revenue Current Year
Avaìlable Revenue Prior Fiscal Year (2-yr Old Funds)
Available Revenue Prior Fiscal Year (3-vr Oìd Funds)
Available Revenue Prior F¡scal Year (4-yr Old Funds)
Available Revenue Prior Fiscal Year (5-yr Old Funds)
Available Revenue Greater than five Prior Fiscal Years
Total Revenue Available
s 97,2665 24,L625 368,4395 80,2465 98,277
13,706 23.084
s 13,706 s 23,084
s
s
94,454 5
2,812 5
22,724 5
2,039 5
361,073 s
7,366 s
75,550 s
4,696 5
97,879
458
$
s
s
s
s
s
5
s
s
s
5
s
s s 5
s
s
s
$
s
s
s
s
s
5
s
S
5
5
5
s
s
5
s
)
97,766
233,070
330,336
330,336
24,162
330,336
354,499
354,499
368,439
354,499
722,938
722,938
lmpact Fee
Expe nditu res
66,541 5
722,938 5
789,478 5
34,561 s
754,918 5
75,793
789,478
864,672
17,759
846,9r2
Project Amount Percent Funded
Expended by lmpace Fees
Non-lmpact Fee
Expe nd itu res
5
s
32,08s
23,329
4%5
94% 5
L,233
21,851
30,852
r,478
s
s
s ss,414 5 23,084 5 gz,:gr
Project Amount Percent Funded lmpact Fee Non-lmpact Fee
Exoe nditu resExpended by lmpace Fees Ex 0e nd itu res
S 13,706
S 13,706
700% 5 L3,706 s
$ 13,706 s
Five Year Revenue Test Us¡ng First in f¡rst Out Method
FY 2OL3IL4
5 gt,zaa
5 z,zgq
5 378,ss1
S 116,0s9
5 462,012
s 1727.345\
FY 20t4lts
5 24,162 5
S 97,266 $
$ s,zg¿ 5
5 378,s51 S
s 116,0s9 s
s (26s,333) s
FY 2OL6IL7
80,246
368,439
24,162
97,266
? 7Al
181.010
FY 2OL7IL8
5 ge,ztt
5 so,z¿o
5 ¡oa,q:s
S 24,t62
S 97,266
S r78.s2r
F\ 20].5lt6
368,439
24,762
97,266
3,794
378,55t
(149.275\
s
s
s
)
5
5
s 330,336 s 3s4,499 5 722,938 s ZSq,grg 5 e¿6,grZ
F¡ve Year Ependiture to Revenue Match
FY 2OL3IL4 FY 2OT4IL5 FY 2OL5IL6 FY 20t7l]:8FY 2OL6IL7
Expenses Allocation Current Year
Expenses Allocation Prior Fiscal Year (2-yrOld Funds)
Expenses Allocatlon Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yr Old Funds)
Expenses Allocation Prior Fiscal Year (5-yr old Funds)
Expense Allocat¡on Greaterthan F¡ve Prior Fiscal Years
Total Annual Expenditures
5
s
s
)
5
5
s
5
s
5
s
s
s
s
5
s
5
$
5
)
s
s
s
s
s
s
s
$
5
5 13,706 23,O84
sss
Page 19 of 45
s 13,706 s 23,0U
6. Police Fee Program (Fund 435)
The Police IMF was first adopted by the City Council in 1991 and was updated most
recently in August of 2012 when the fee program nexus study was updated by the City's
contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified that the current police station is adequate to serve the
City's needs through 2035. New development will drive the need for new police
personnel who will occupy space within the existing police station. Therefore it is
appropriate for new development to fund its share of the existing police station,
including debt service.
For purposes of the study, a plan based fee methodology was used establishing a level
of service standard of 1.70 police personnel (this includes both sword and non-sworn
officers) per thousand residents was used. There are no existing deficiencies in this fee
program, Based on this methodology, 85% of the cost of the police station is allocated
to existing development or development beyond 2035. The remaining 15o/o is allocated
to anticipated development through 2035. A total of $4.1 Million of debt service cost is
eligible for allocation to new development. ln addition, $434,000 in vehicle costs (in
2012 dollars) was allocated to new development. These are the new vehicles required
to serve new officers required by new development.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different assets and liabilities accounts not
depicted below, but which still affect ending balance.
The only programmed project for FY 2018119 in this fund is a portion of the City-wide
IMF update. New vehicle purchases are planned only as new officers are hired to serve
new development.
Required Findinqs1. The purpose of the Police Fee is to fund police-related capital costs, including
financing costs, attributable to the impact from new development.
2. The reasonable relationship between the Police Fee and the purpose for which it is
charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program Nexus Study
- 2012 Update, August 2012, effective October 14,2012.
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities or vehicle costs are identified 'r this repoñ
(shown in 2018 dollars).4. Facilities in this program have already been constructed. Fee revenue pays
development's proportionate cost of currently overbuilt facilities, including debt service.
Additionally, fee revenue will fund new development's proportion cost of new vehicle
costs to support new officers through 2035.
Page 20 of 45
Beginning balance July L,2OL7
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Total
Ending balance June 3O 2018
Planned projects for Fiscal Year 2Ot8/19
Fee Update
Total Projects Planned forFY I8/I9
s
s
s
s
226,1L5
69,662
801
5 70,463
Amount
from Fee
$ r,Eog
1,309
295,269
%tee
Funded in
FY 1.8
4o/o
o/o tee
Funded in
FY 1.9
4%
s
s
s
Amount
323
s 323
Page 21 of45
Police
FUND:435
Statement of Revenues and Expenditures and changes ¡n Fund Balance for Last F¡ve Fiscal Years
Descript¡on
Revenues
Fees Collected
lnterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expenditures
Debt Servìce
I mpact Fee Administrat¡on
AB 1600 Dìsbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginn¡ng of Year
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Cap¡tal lmprovement Projects
FY 2017-2018 Projects
lmpact Fee Program Update
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Prior F¡scal Year (2-yr Old Funds)
Available Revenue Prior F¡scal Year (3-yr Old Funds)
Ava¡lable Revenue Prior Fiscal Year (4-yr Old Funds)
Available Revenue Prior F¡scal Year (5-yr Old Funds)
Available Revenue Greaterthan f¡ve Pr¡or Fiscal Years
Total Revenue Ava¡lable
FY 2OL3IL4
34,340
435
FY 20t4/15
10,676
330
FY 20t5lL6 FY 20L6lL7
153,873 s 2r,29s
2,292 5 1,237
FY 2OL7IL&
s
5
s
s
5
s
s
5
s
5
5
69,662
801
5 s,tt+ 5 11,006 S 1s6,165 S 22,s26 5 70,46t
1,309
s 1,30es
s
5
s
s
s
s
5
)
Þ
5
5
5
s
s
5
5
s
$
5
s
s
5
s
5
s
s
5
5
s
s
5
s
s
5
5
ss
34,774
t,643
36,4t8
11,006
36,418
47,424
22,526 5
203,589 5
226,115 5
1,632 s
224,483 5
69,r54
226,r75
295,269
323
294,946
1.56,165
47,424
203,s89
203,s89
lmpact Fee
Ëx pe nd itu res
Non-lmpact Fee
Ex pe nd ìtures
36,4r8 47,424
Project Amount Percent Funded
Expended by lmpace Fees
5 32,08s
5 32,08s
4%5 1,309 5 30,776
s 1,309
lmpact Fee
Ex pe nd ¡tu res
5 zo,ttø
Non-lmpact Fee
Ex pe nd itures
Project Amount Percent Funded
Expended by lmpace Fees
s s 5
s 5 s
Five Year Revenue Test Us¡ng F¡rst ¡n f¡rst Out Method
FY 2OL3IL4
5 sq,nq 5
S 1,08s S
s 103,3s1 5
5 20,978 S
5 t28,279 5
s (2s2,0s1) s
FY 20L41!s
11,006
34,774
1,08s
103,3s1
20,978
156,165 s
11,006 5
34,774 5
1,085 5
103,351 s
(102,7931 s
FY 20t6/17
22,s26
156,165
11,006
34,774
1,08s
(r,074\
FY 20L7lt8
5 zo,¿eg
5 22,526
S 1s6,16s
5 11,006
5 gq,ltq
S 0,627\
FY 201s/16
(123,772)
)
5
5
5
)
s
s s6,qrs 5 47,424 5 203,s89 S ZZq,æS 5 Zgq,94ø
Five Year Ependiture to Revenue Match
FY 20L3lL4 FY 20!41t5 FY 20t7lL8FY 2OL6IL7FY 20L5lt6
Expenses Allocation Current Year
Expenses Allocation Prior Fiscal Year (Z-yr Old Funds)
Expenses Allocat¡on Prior Fiscal Year (3-yrOld Funds)
Expenses Allocat¡on Prior Fiscal Year (4-yr Old Funds)
Expenses Allocation Prior F¡scal Year (5-yr Old Funds)
Expense Allocation Greaterthan F¡ve Pr¡or F¡scal Years
Total Annual Expenditures
)
s
Þ
Þ
)
s
s
s
s
s
s
s
s
s
s
s
5
s
5
5
5
5
s
S
s
s
5
s
5
s 1,309
ss5s
Page 22 of 45
S 1,309
7.Fire Fee Program (Fund 436)
The Fire IMF was first adopted by the City Council in 1991 and was updated most
recently in August of 2012 when the fee program nexus study was updated by the City's
contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified a need to expand and relocate Fire Station 2 in order
to serve buildout of the City. The study also identified an overbuild of Fire Station 4
carried over. Fire Station 4 was constructed in part from a loan from the Water Fee
Program to the Fire Fee Program. Details of the restated loan can be found on pages
24-25 of this report. The loan was originally issued with no interest, however this is in
conflict with Government Codes 66006 and 66013 requiring that loans from IMF's have
an interest rate and repayment terms and that annual reports disclose the status of the
loan including these provisions. The history of the loan, as restated with quarterly
compounded interest at a rate equal to the one year US Treasury note as of the end of
each quarter, is included. The City Council will consider waiving interest on the loan for
the period March 31,2001, through June 30, 2015 concurrent with acceptance of this
report. lt is important to note that interest has not been accrued in the City's financial
statements and is not reflected in the tables pages 22 and 23 of this report.
For purposes of the study, a plan based fee methodology was used. There are no
existing deficiencies in this fee program. Based on this methodology, 81% of the cost of
the expanded fire station is allocated to existing development and 19% is allocated to
anticipated development through 2035. A total of $3.1 Million is eligible for allocation to
new development. However, because the anticipated cost of Station 2 expansion was
only $1.6 Million, including financing costs, and the outstanding loan from the Water Fee
Program was $1.2 Million, as of the date the Nexus Study was prepared, only $2.8
Million was allocated to new development.
Ending Balance for June 30, 2018 is what is shown as the balance on the City's
records, and which may include several different asset and liability accounts not
depicted below, but which still affect ending balance.
The expansion of Fire Station 2 and the construction of Fire Station 4 (financed with a
loan from the Water Fee Program) are attributable to new development and new
development will be required to pay for 100% of the costs associated with each.
Projects programmed in this fund for FY 2018/19 include a portion of the city wide IMF
update and repayment of the loan to the Water IMF as previously described.
Required Findinqs
1. The purpose of the Fire Fee is to fund fire-related capital costs, including financing
costs, attributable to the impact from new development.
2. The reasonable relationship between the Fire Fee and the purpose for which it is
charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program Nexus Study
- 2012 Update, August 2012, effective October 14,2012.
Page 23 of 45
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities or vehicle costs are identified in this repoü
(shown in 2018 dollars).
4. Facilities in this program have already been constructed. Fee revenue pays
development's proportionate cost of currently overbuilt facilities, including external and
internal loan repayments. lnternal loan repayments are scheduled as revenues are
received and the current repayment date is unknown.
Beginning balance July t,20L7
Plus loan payable
Restated beginning balance July 1-,20L7
Fees collected
lnterest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Total
Ending balance June 3O 2018
Less loan payable
Restated ending balance June 3O 2018
Planned projects for Fiscal Year 2Oi.8/19
Fee Update
Total Projects Planned for tY 18/19
s
s
s
s (1,021,314)
s 'J,,024,025
5 2,7Lt
42,113
9L4
5 qg,ozl
Amount
from Fee
s 670
670
s 45,069
s (984,025)
s (938,956)
% Fee
Funded in
FY 18
2o/o
%tee
Funded in
FY 19
2%
s
$
Amount
165
s 16s
Note: Beginn¡ng and ending balance is negative due to outstanding
loan due to the Water IMF Fee.
Page 24 of 45
F¡re
FUND:436
Statement of Revenues and Expenditufes and Changes in Fund Balance for Last F¡ve F¡scal Years
Descript¡on
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expend¡tures
De bt Service
lmpact Fee Administration
AB 1600 D¡sbursements
Total Expend¡tures
Revenue Less Expenditu res
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assìgned Fund Balance
Ava¡lable Fund Balance
Cap¡tal lmproveme nt Projects
FY 20U-2018 Projects
lmpact Fee Program Update
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Prìor Fiscal Year (2-yr Old Funds)
Available Revenue Prior F¡scal Year (3-yr Old Funds)
Avaìlable Revenue Prior Fiscal Year (4-yr Old Funds)
Available Revenue Prior Fìscal Year (5-yr Old Funds)
Available Revenue Greater than five Pr¡or Fiscal Years
Total Revenue Available
Fy 20LrlL4 Fy 20L4lr5 FY 20r5/L6 FY 20161L7
34,3s7 5 8,357 5 r7L,O!25 27,774
238s 1135 9s4s 314
s
5
5
s
s
FY 2OL7IL8
42,rL3
91-4
)
s
s
s
5
s
s
s
5
s
s
s
5
5
$
s 34,s96 5 A,471 5 121,966 S 22,029 5 43,027
670
5 s
22,029 5 42,3s8
(1,043,343) s (1,021,314)
It,o2t,3r4) s (978,9s6)
835 5 16s
(7,o22,r4e\ 5 (979,122)
s 5 s 670
S 34,s96 5s (1,208,37s) s
I (1,173,780) Sss
s (1,173,780) 5
8,477 s
(1,173,780) 5
(1,16s,309) 5-)
(1,165,309) 5
Project Amount Percent Funded
Expended by lmpace tees
t2!,966 5
(1,165,309) s
(1,043,343) s(
(1,043,343) 5
lmpact Fee Non-lmpact Fee
Expenditures Expend¡tures
S 32,08s 2%$670 s 3t,4ts
5 32,08s
Project Amount Percent Funded
Exoended bv lmpace Fees
s 670 s 31.,41^5
lmpact Fee Non-lmpact Fee
Ex oendìtu resEXoenditu res
s 5
5 s s
Five Year Revenue Test Using F¡rst in first Out Method
FY 2OL3IL4
S :¿,sgo
S 631
5 oz,¡go
5 19,340
S 80,302
s 1L.376.027\
FY 2OL4IL5
5 8,47L
5 34,s96
S 631
S 67,380
s 19,340
s ß.29s,72s1
FY 2OL5IL6
tzt,966
8,471'
34,596
631
67,380
FY 20L6lt7
22,029
r21-,966
8,471
34,596
631
(r.209.a41)
FY 2OL7ILB
5 43,027
5 22,029
5 12r,966
5 8,47t
S 34,s96
s I 1.210.04s1
s
5
$
s
5
5
s
s
5
s
s
s 1.)76.?,A6\
s (1,173,7s0) $ (1,16s,3c') s (1,0413431 s (1,022,14e) s (e7e,es7)
F¡ve Year Ependiture to Revenue Match
FY 20i3lt4 FY 20L4lL5 FY 20L5/L6 FY ?:0t7/t8FY 2OL6IL7
670Expenses Allocation Cu rrent Year
Expenses Allocation Prior Fiscal Year (2-yr Old Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yr Old Funds)
Expenses Allocat¡on Prior Fiscal Year(5-yrOld Funds)
Expense Allocation Greaterthan Fìve Pr¡or Fiscal Years
Total Annual Expend¡tures
5
s
s
s
5
)
s
5
5
5
5
s
s
s
$
5
s
5
s
s
s
5
)
5
$
s
s
5
s
)
ss5 S ozos
Page 25 of 45
Date
Restated Interfund Loan from IMF Water to IMF Fire
One Year
Treasury Rate Beg¡nning Balance Payments Made Interest Accrued Ending Balance
3/31./zOOt
6/30/200L
9/30/2OOt
12/3t/200L
3/31,/2002
6/30/2002
el30/2002
12/3r/2002
3/3t/2003
6/30/2003
e/30/2003
L2/3t/2003
3/3L/2004
6/30/2004
9/30/2004
t2/3t/2004
3/3t/zOOs
6/30/200s
s/30/zoos
L2/31./2OOs
3/3r/2006
6/30/2006
s/30/2006
L2/31./2006
3/31"/2007
6/30/2007
s/30/2007
t2/3t/2007
3/31"/2008
6/30/2008
e/30/2008
t2/31./2008
3/3t/2009
6/30/zoos
e/30/2009
12/3L/2009
N/A s
3,72% 5
2.49% 5
2.t7% 5
2.70% 5
2,06% 5
1.53% 5
1,.32% 5
1.19% 5
r.09% 5
1.1s% s
1,.260/o 5
L.20% 5
2.09% 5
2.2L% $
2.7s% 5
3.35% 5
3.4s% $
4.OL% 5
4.38% 5
4.82% 5
5.2r% 5
4.91% 5
s.00% s
4.90o/o 5
4.9r% 5
4.05% 5
3.34% 5
1.ss% $
2.36% 5
1.78% 5
037% 5
0.57% 5
0.s6% $
0.40% 5
0.47% s
1-,æ4,569.O0 5
1-,644,569.O0 s
1-,659,863.49 s
r,670,196.14 s
1,679,256.95 s
1,690,591-.93 s
L,638,046.57 s
L,644,3t2.L0 s
I,649,738.33 $
1,654,646.30 s
L,471-,778.56 $
3",476,009.92 s
1,480,659.35 s
1,485,101.33 s
1-,492,860.98 $
1,501,L09.04 s
1-,5!L,429,16 s
'J-,524,087.38 s
1-,364,L6L,75 s
1-,377,837.47 s
1-,392,924.79 s
1-,409,709.53 s
1,,428,071,.00 s
L,Ms,600,57 s
r,463,6'10.58 s
1-,48L,600.54 s
1,499,787.L9 s
1,514,972.54 s
L,527,622.56 s
1-,533,542.10 s
1",542,590.00 s
1,,549,454.53 s
1,550,887.78 s
1,553,097.80 s
L,555,272.14 s
1,556,827.4L s
(186,867.M',)
15,294.49
10,332.65
9,060.81-
rr,334.98
8,392.72
6,265.53
5,426.23
4,907.97
3,999.70
4,231,.36
4,æ9.43
4,ML98
7,759.65
8,248.06
10,320.12
12,658.22
]-t,665.28
13,675.72
15,087.32
16,784.74
18,36r.47
17,529.57
18,070,0L
17,929.96
18,186.65
15, L85.35
t2,650.02
5,919.54
9,047.90
6,864.53
L,433.25
2,210.02
2,174.34
L,555.27
L,829.27
S 1,644,569.00
s 1,659,863.49
5 r,670,L96.t4
51,,619,256.95
s 1,690,591.93
s 1,638,046.57
S L,644,3r2.r0
s 1_,649,738.33
s 1,654,646.30
51,,4iL,i78.s6
51,,476,009.92
s 1,480,659.35
S 1,485,101.33
s 1,492,860.98
$ 1,501,109.04
5 t,5Lr,429.!6
5 t,sz4,oït.3B
5 L,364,16L.75
5 1,,317,83i.47
$ t,zgz,gz+.ls
s 1,409,709.53
5 t,4z9,o71,.oo
51,,M5,600.s7
s 1,463,670.58
s 1,48L,600.54
5 1,,499,787.19
s 1,,514,972.54
5 1,,s27,622.56
S 1,533,542.10
S r,s¿z,sso.oo
s L,549,454.53
S 1,550,887.78
s 1_,553,097.80
s 1,555,272.L4
5 1,,556,827.4'J.
s L,558,656.68
08)60,938.
s
s
s
s
s
s
s
$
s
s
s
s
s
s
s
s
s
s
s
s
s
s
$
s
s
s
s
s
s
$
s
s
s
s
s
s
e1)s90.171.,
Page 26 of 45
Restated Interfund Loan from IMF Water to IMF Fire (continued)
One Year
Treasury Rate Beginning Balance Payments Made Interest Accrued Ending BalanceDate
3/31./2OrO
6/30/zOtO
e/30/2010
12/31/zOtO
313L/2011,
6/30/21tt
e/30/2011,
t2/31,/201L
3/3t/2012
6/30/20t2
9/30/20L2
12/31./20L2
3/3u2OL3
6/30/20L3
s/30/2013
12/3t/2013
3/3L/2014
6/30/2014
e/30/2014
t2/31/2014
3/3t/201s
6/30/201s
9/30/2}ts
12/3L/20rs
3/3L/2016
6/30/2016
s/30/2016
12/31/20L6
3/3u20L7
6/30/2017
9/30/20L7
L2/3t/2017
3/31./2018
6/30/2018
o,4t% 5
0.32o/o 5
0.27% 5
0.29o/o 5
0.30% s
0.19% 5
0.13% s
o.tz% 5
o.rs% 5
o.zt% 5
0.17% 5
O.t6o/o 5
0.1.4% 5
o.1s% s
0.10% 5
0.13% 5
0.13% 5
o.tL% 5
0.13% 5
o.2s% 5
0.26% 5
0.28% 5
0.33% 5
o.6s% s
0.s9% s
0.45o/o 5
0.59o/o 5
0.81% s
t.O2o/o 5
L23% s
L.29% 5
t.73% 5
2.09% 5
2.33% 5
1_,558,656.68
L,560,254.30
L,561,502.50
1,,562,556.5r
1",563,689.36
'J,,564,862.13
L,565,605.44
L,566,rL4.26
L,566,584.09
1,,567,328.22
1,55L,994.91
L,552,654.5r
1,,553,275.57
r,553,8r9.22
1,,554,40L.90
1,,554,790.50
1,555,295.81
1,555,801.28
1,52r,2t9.50
L,52L,7L3.90
L,522,6æ.97
L,523,654.70
L,524,721.26
L,525,979.16
1,528,458.88
1,,530,713.36
r,432,322.9r
r,434,419.1'J.
'J,,437,325.96
1,,M0,978.21,
L,M5,400.21
1,450,058.73
1_,456,336.03
L,463,945.39
1,,597.62
1,,248.20
1",054.01
L,t32.85
1,172.77
743.3L
508.82
469.83
7M.13
8r4.37
6s9.60
62L.06
543.65
s82.68
388.60
505.31
505.47
418.22
494.40
95L.07
989.13
1,066.56
L,257.90
2,479.72
2,254.48
L,609.55
2,096.20
2,906.85
3,652.25
4,422.00
4,658.52
6,277.30
7,609.36
8,527.48
s 1,560,254.30
S r,sor,soz.so
S 1,562,556.5i-
S 1,563,689.36
51,564,862.13
$ 1,565,605.44
5 L,566,t14.26
S i-,566,584.09
5 1,,567,328.22
S 1,55i.,994.91
S 1,552,654.51
51,,553,275.57
S r,ss¡,srg.zz
S 1,554401.90
S 1,554,790.50
S r,sss,zgs.ar
S 1,555,801.28
S L,52i,,2r9.s0
5 L,szr,ir3.9o
51,522,6æ.97
51,523,654.70
S t,s24,72L.26
51,,s2s,919.L6
S r,szs,¿ss.as
S 1,530,713.36
51,432,322.91,
51,,434,4L9.rr
5 1,,437,325.96
s'J,,Mo,g7g.2L
5 r,445,400.2L
S 1,450,058.73
S 1,456,336.03
S 1,463,945.39
51,,472,472.87
s
s
s
5
s
$
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
s
t6,68)47
00)35,000.
1
S
S
s
s
s
$
s
s
s
s
s
s
s
s
s
s
$
s
s
$
s
s
s
s
s
s
s
s
s
$
s
$
S
$
00)100,000.
Page 27 of 45
8. Parks Fee Program (Fund 437)
The Parks IMF was first adopted by the City Council in 1991 and was updated most
recently in August of 2012 when the fee program nexus study was updated by the City's
contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified a need to improve three parklands located within the
City to serve new development. Additionally, all of the neighborhood parks (totaling 2.5
acres per 1,000 residents) required to serve new development will be privately funded
by future development.
For purposes of the study, a level of service standard was used establishing a total of
8.0 acres of combined parkland, open space and special use areas per 1,000 residents.
There are no existing deficiencies in this fee program. Three types of parkland exist
within the City including neighborhood, community and regional. The IMF only covers
new development's share of the community and regional parks, a portion of natural
open space and special use areas. Neighborhood parks are planned to be fully
privately funded by future development.
Ending balance for June 30,2018 is what is shown as the balance on the City's records,
and which may include several different assets and liabilities accounts not depicted
below, but which still affect ending balance.
Projects funded in Fiscal Year 2018119 a portion of the Citywide IMF fee update. Future
projects will be included in the future year CIP documents as shown below.
Required Findinqs
1. The purpose of the Parks Fee is to fund facilities attributable to the impact from new
development.
2. The reasonable relationship between the Parks Fee and the purpose for which it is
charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program Nexus Study
- 2012 Update, August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities are identified in this report (shown in 2018
dollars).
4. The approximate date for funding and constructing some of these facilities is shown
in this report. Additional projects will be included in future year CIP documents.
Page 28 of 45
Parks & Recreation Fund 437
Beginning balance July 1,,2017
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
DeBenedetti Park Trail/Parking Lot
Total
Ending balance June 30, 2018
Planned projects for Fiscal Year2018/19
Fee Update
DeBenedetti Master Plan
Total Projects Planned for FY 18/L9
s 564,638
S soo,sg4.
s 680
s 30L,265
Amount
from Fee
s 6,756
S s43,707
550,463
315,M0
Amount
s 1,666
S 6s,420S oz,oso
% tee
Funded in
FY 1"8
21o/o
83%
%Fee
Funded in
FY ]-9
21%
1æ%
s
s
Page 29 of 45
Parks & Recreat¡on
FUND:437
Statement of Revenues and Expend¡tures and Changes in Fund Balance for Last F¡ve Fiscal Years
Descr¡Dtion
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expenditures
Debt Service
I mpact Fee Adminìstratìon
M¡sc Adjustme nts
AB 1600 Disbursements
Total Expenditures
Revenue Less Expend¡tures
Fund Balance, Beginn¡ng of Year
Fund Balance, End of Year
Assigned Fund Balance
Avaìlable Fund Balance
Cap¡tal lmprovement Projects
FY 20u-2018 Projects
lmpact Fee Program Update
De Benedetti Park Tra¡l/Parking Lot
Total
FY 201&2017 Projects
DeBenedett¡ Park Trai l/Parkì ng Lot
Total
FY 20Lilt4
42,043
2,627
FY 20L4lt5
28,644
r,686
FY 20r5lt6
496,751
9,310
FY 20161L7
37,470
a a\a
FY 2OL7IL8
300,584
680
5
5
5
s
5
s
s
s
s
s
s
s
s 44,670 s 30,330 5 S06,Oer 5 4L,227 S 301,265
-$-s
{23,3e61 s
\20.727 77,O39 10,).\76 234.752 550.463
5 L2O/Z7 5 77,039 5 79,180 S 238,1s2 5 SSO,46:
s
s
s
s
5
s
s
s
s
5
s
s
s
5
s
s s
s
s
s
s
5
s
$
s
5
5
5
s
s
5
s
s
s
s
s
s
(76,0s7)
457,449
387,392
381-,392
(46,709)
38r,392
334,682
334,682
426,881
334,682
761,563
761,563
lmpact Fee
Expe nd itu res
L96,92s
761-,563
564,638
496,080
68,558
5 (24e,198)
S s64,638
S 31s,440
s 166
5 31s,773
Project Amount Percent Funded
Expended bv lmpace Fees
Non-lmpact Fee
Ex oe nd itu res
s
5
32,085
652,709
27% 5
83o/' 5
6,756
543,707
2s,329
109,002
s
s
5 684,794 S 550,463 S 134,331
Project Amount Percent Funded
Expended by lmpace Fees
lmpact Fee Non-lmpact Fee
Expenditures Expenditures
s 238,752 7OO% 5 238,1s2 S
5 238,1s2 5 238,1s2 S
Five Year Revenue Test Us¡ng First in first Out Method
FY 20t3lL4
5 M,670
$ 3,s12
5 3r,416
S 41,8s3
s 16,3s2
s 243,s89
F\ 20L4lt5
S 30,330 S
5 M,670 5
S 3,s12 S
S 31,416 5
s 41,853 s
s 182,901 s
FY 2OL7IL8FY 20L6lt7FY 20!51L6
Avaìlable Revenue Current Year
Available Revenue Prior Fiscal Year (2-yr Old Funds)
Available Revenue Prior Fiscal Year (3-yr Old Funds)
Available Revenue Prior Fiscal Year (4-yr Old Funds)
Available Revenue Pr¡or F¡scal Year (5-yr Old Funds)
Available Revenue Greater than five Prior Fiscal Years
Total Revenue Available
Expenses Allocat¡on Current Year
Expenses Allocation Prìor Fìscal Year (2-yr OId Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yr Old Funds)
Expenses Allocation Prior Fiscal Year (5-yr Old Funds)
Expense Allocation Greaterthan Five Prior Fiscal Years
Total Annual Expenditures
5 381,392 S 334,682 $ 761,s63 5 6s,ssa 5 gts,ztz
s06,061
30,330
44,670
3,5L2
31.,416
14\.\74
41,227
506,061
30,330
M,670
3,5t2
(ss7.243\
30L,265
4r,227
506,061
30,330
M,670
1608.279\
5
5
s
s
5
s
5
s
5
5
)
s
Five Year Ependiture to Revenue Match
FY 20L3/L4 FY 20r4lL5 FY 201s/16 FY 20L7/18
s
s
s
5
5
)
5
s
5
s
5
s
s
s
s
s
5
s
FY 2OL6IL7
218,690
19,462
550,463
r20,727 77,039 t45.574
5 L20J27 5 77,039 S 79,180 $ 23&1s2 5 ss0,463
66,394)
5
5
s
5
s
s
s
Þ
5
s
s
s
Page 30 of 45
9. Electric Utility Fee Program (Fund 505)
The Electric Utility IMF was first adopted by the City Council in 2007 and was updated
most recently in August of 2012 when the fee program nexus study was updated by the
City's contracted consultants, Harris & Associates and Goodwin Consulting Group.
The 2012 Nexus Study identified a need for new electric utility facilities to serve
additional demand for electricity caused by new development. A Distribution Capacity
Plan was used to determine peak load demand and the system is sized to meet peak
load needs of the end users (consumers of electricity).
For purposes of the study, a plan based fee methodology was used. There are no
existing deficiencies in this fee program. A total of $7.1 million (in 2012 dollars) is
allocated to new development covering a variety of electric utility facilities including
distribution reinforcements, feeder additions, an added bank, and overhead and
underground line extensions.
Ending Balance for June 30,2018 is what is shown as the balance on the City's
records, and which may include several different assets and liabilities accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year 2018/19 include the Mclane Feeder,
the 1267 Feeder extension and a portion of the Citywide IMF fee update. Future
projects will be included in the future year CIP documents.
Required Findinqs
1. The purpose of the Electric Utility Fee is to fund electric utility facilities attributable to
the impact of new development.
2. The reasonable relationship between the Electric Utility Fee and the purpose for
which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee Program
rVexus Study - 2012 Update, dated August 2012, effective October 14,2012.
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities are identified in this report (shown in 2018
dollars).
4. The approximate date for funding and constructing some of these facilities is shown
in this report. Additional projects will be included in future year CIP documents.
Page 31 of45
Beginning balance July 1,,20L7
Fees collected
I nterest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Lead Transfer Project - FY 16 & 1-7 eligible costs
Cherokee Express Feeder - tY t7 eligible costs
Total
Ending balance June 30, 2018
Planned projects for Fiscal Year 20t8/t9
Fee Update
Total Projects Planned lorFY I8/I9
S 1,009,893
r37,6Lts
s
s
6L1.137s
Amount
from Fee
%Fee
Funded in
FY 1.8
$
s
S 1,433
s 86,599
s 40&s62
496,594
650,91-0
4o/o
I00o/o
100%
o/o Fee
Funded in
FY 1-9Amount
s 354 4%
S ¡s+
Page 32 of 45
Electric
FUND:505
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Descr¡ption
Revenues
tees collected
I nterest Earned/Mkt Gai n/Loss
M¡sc Revenue
Total Revenues
Expend¡tures
Debt Servìce
lmpact Fee Administration
AB 1600 Dìsbursements
Total Expend¡tures
Revenue Less Expenditures
Fund Balance, Beg¡nning of Year
Fund Balance, End of Year
Ass¡gned Fund Balance
Available Fund Balance
Capital lmprovement Projects
FY 20U-2018 Projects
lmpact Fee Update
Lead Transfer Project - FY 16 & 17 elig¡ble costs
Cherokee Express Feeder - FY 17 eligible costs
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Prior Fiscal Year (2-yr Old Funds)
Available Revenue Pr¡or Fiscal Year (3-yr old Funds)
Available Revenue Prior Fiscal Year (4-yr Old Funds)
Avaìlable Revenue Prior Fiscal Year (5-yr old Funds)
Available Revenue Greaterthan five Prìor Fiscal Years
Total Revenue Available
s ss,64r s 163,98s 5 t2,s4L S AS,Sr¿ 5 87,611
5 496,s94
FY 20¡3lt4
89,641.
FY 2OL4/L5
163,98s
FY 20rSlL6
12,205
336
FY 2OL6IL7
a3,9r4
FY 20L7/18
137,677s
5
s
)
)
s
s
s
s
5
5
5
$
5
s
s
5
5
s
s
s
5
)
s
ssss554e6,se4
$s ss
s
s
5
s
s
5
s
s
s
5
s
5
5
5
s
5
5
s
s
5
89,641
659,8t2
749,453
749,453
163,98s
749,453
913,438
913,438
TZ,54L
9t3,438
925,979
925,979
lmpact Fee
Ex pe nd itu res
83,914 5 (3s8,983)
92s,979 5 1,009,893
1,009,893 5 0SO,SrO
r,787 5 3s4
1,008,106 5 6so,ss6
Project Amount Percent Funded
Expended by lmpace Fees
Non-lmpact Fee
Ex pe nd ¡tures
5
5
5
32,085
86,s99
408,562
4%5
ro0% 5
t00% 5
1,433 s
86,599 s
408,562 s
30,6s2
5 s27,246 5 496,s94 S 30,6s2
Project Amount Percent Funded
Expended by lmpace Fees
lmpact Fee
Expe nd itu res
Non-lmpact Fee
Expe nditu res
s 5 5
5 5 s
Five Year Revenue Test UsinB F¡rst in first Out Method
FY 20L3/14
89,64L
6,226
tt7,773
(46,639)
582,452
FY 2OL4IL5
s 163,98s s
5 89,64r. 5
S 6,226 S
5 717,773 5
5 (46,63e) 5
S s82,452 5
r2,54r 5
163,985 s
89,641 s
6,226 5
717,773 5
535,813 s
FY 2OL7IL8
5 !37,6L7
5 a¡,gr¿
5 r2,s4L
S 163,98s
S 89,641
S 162,864
FY 20L6lt7FY 2OL5IL6
)
s
s
)
Þ
$
83,9L4
t2,54r
163,985
89,64r
6,726
651,799
5 749,4s3 5 913,438 5 gzS,StS S 1,008,106 5 6s0,ss6
F¡ve Year Ependiture to Revenue Match
FY 20!3i14 FY 20L4lL5 FY 20L5lL6 FY 2OL7IL&FY 20],6117
Expenses Allocatìon Curre nt Year
Expenses Allocatìon Pr¡or Fiscal Year (2-yr old Funds)
Expenses Allocatìon Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Pr¡or Fiscal Year (4-yr Old Funds)
Expenses Allocation Prior Fiscal Year (5-yr Old Funds)
Expense Allocation Greaterthan Five Pr¡or Fiscal Years
Total Annual Expend¡tures
s
5
s
5
s
s
5
s
5
s
5
s
s
s
s
s
s
5
s
s
)
s
s
5
5
s
s
s
s 496.594
5 ss5
Page 33 of 45
5 496,s94
10. General City Facilities Fee Program (Fund 438)
The General City Facilities IMF was first adopted by the City Council in 1991 and was
updated most recently in August of 2012 when the fee program nexus study was
updated by the City's contracted consultants, Harris & Associates and Goodwin
Consulting Group.
The 2012 Nexus Study identified a need for additional library building space, a remodel
of the public safety building, updates to the City's General Plan, and the IMFP, all of
which are required to serve new development.
For purposes of the study, a plan based fee methodology was used. New development
is responsible for 18.53% of the cost of the General Plan Update and the Public Safety
Building Remodel and 100% of the cost for both the expansion of the library and fee
program updates.
Ending Balance for June 30, 2018 is what is shown as the balance on the City's
records, and which may include several different assets and liabilities accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year 2018/19 include a portion of the
Citywide IMF fee update. Future projects will be included in the future year CIP
documents.
Required Findings
1. The purpose of the General City Facilities Fee is to fund general city facilities costs,
including remodeling of the existing public safety building, updating the City's general
plan, library expansion, and fee program updates, attributable to the impact of new
development.
2. The reasonable relationship between the General City Facilities Fee and the purpose
for which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee
Program rVexus Study - 2012 Update, August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities are identified in this report (shown in 2018
dollars).
4. The approximate date for funding and constructing some of these facilities is shown
in this report. Additional projects will be included in future year CIP documents.
Page 34 of 45
Beginning balance July L,2017
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
lmpact Fee Program Update
Total
Ending balance June 30,.20L8
Planned projects for Fiscal Year 20L8/t9
Fee Update
Total Projects Planned for FY L8/1"9
s
s
s
s
116,!93
56,967
8M
s 57,8L1
Amount
from Fee
$ 1,070
1,070
172,933
Amount
265
$ 26s
%tee
Funded in
FY 18
3%
To Fee
Funded in
FY 1-9
3%
s
s
s
Page 35 of 45
General Facil¡t¡es
FUND:438
Statement of Revenues and Expend¡tures and Changes in Fund Balance for Last Five Fiscal Years
Descr¡ption
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
M¡sc Revenue
Total Revenues
Expenditures
Debt Service
I mpact Fee Ad m¡ nistration
AB 1600 Disbursements
Total Expend¡tures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Ass¡gned Fund Balance
Ava¡lable Fund Balance
Cap¡tal lmprovement Projects
FY 2017-2018 Projects
lmpact Fee Program Update
Total
FY 201G2017 Projects
None
Total
Available Revenue Current Year
Available Revenue Pr¡or Fiscal Year (z-yr old Funds)
Ava¡lable Revenue Prior Fiscal Year (3-yr Old Funds)
Ava¡lable Revenue Prìor Fiscal Year (4-yr Old Funds)
Available Revenue Prior Fìscal Year (5-yr Old Funds)
Available Revenue Greater than five Prior Fiscal Years
Total Revenue Available
5 29,s9 S S,OrS S 128,86s 5 Ls,478 S s7,811
t,070
s s 1"070
FY 20t3lt4
29,286
2€A
FY 20t4lL5
8,807
272
FY 20Lslt6 FY 20t6/t7
18,833
646
FY 20L7ltB
s6,967
844
5
5
s
s
s
s
s
5
$
5
)
5
s
s
s
t77,527
r.,339
)
s
s
s
)
s
5
)
5
s
s
5
5
s
5
5
5
5
5
)
s
s
s
5
5
ss
47,769)
s
s
5
s
s
$
29,549
(70,718)
(47,769)
9,019 s
{41,16e) 5
(32,1s1) 5
-5
(32,1s1) 5
128,865
(32,15 )
96,7L5
19,478 5
96,715 5
116,193 s
1,335 5
114,858 5
56,740
7L6,t93
172,933
265
r72,66996,7L5
Project Amount Percent Funded lmpact Fee
Expended bv lmpace Fees Exôend itures
Non-lmpact Fee
Ex oe nd itures
5 32,08s
5 32,08s
3%s 1,070 s 31,01s
I 7,070
lmpact Fee
Ex pe nd itu res
5 gr,ors
Non-lmpact Fee
Ex pe nd ìtures
Project Amount Percent Funded
Expended by Impace Fees
s
s )s
Five Year Revenue Test Us¡ng First in first Out Method
FYaOL3IL4 FYaOL4IL'
5 29,s49 S g,ors
s 89s 5 2e,s49
s s6,8e1 $ ggs
5 23,789 S s6,891
5 43,072 5 23,789
s (19s.36s) s (152,293)
FY 2o1sl16 FY 20L6/r7 FY 20r7/r8
5
s
5
s
5
5
s
s
5
s
5
s
s
s
5
5
s
s
L28,865
9,O79
tq q¿q
895
s6,891
I 1 2ß.503ì
L9,478
128,865
9,01 9
29,549
895
(72.94A\
57,87r
19,478
128,865
9,019
29,549
(72.Os31
s (41,169) s (32,1s1) s 96,71s s u4,8s8 5 L72,66s
- F¡ve Year Epend¡ture to Revenue Match
FY 20rr/14 FY 20r4lr5 FY 20LslL6 FY 20L6/L7 FY 20t7/t8
ExpensesAllocationcurrentYear 5 S S S S
Expenses Allocat¡on Prior Fiscal Year (2-yr Old Funds) S S S S 5
Expenses Allocation Prìor Fiscal Year (3-yr old Funds) S 5 S S S 1,070
Expenses Allocatìon Prior F¡scal Year (4-yr Old Funds) S 5 5 S S
Expenses Allocation Prìor Fiscal Year (5-yr Old Funds) 5 5 S S S
ExpenseAllocationcreaterthanF¡vePriorFiscalYears S 5 - 5 5 - S -
TotalAnnualExpend¡tures S S 5 S S l,ozo
Page 36 of 45
10. Art in Public Places Fee Program (Fund 434)
The General City Facilities IMF was first adopted by the City Council in 1991 and was
updated most recently in August of 2012 when the fee program nexus study was
updated by the City's contracted consultants, Harris & Associates and Goodwin
Consulting Group.
The 2012 Nexus Study identified a service standard of approximately $28 (in 2012
dollars) per person served in the City for public art. For purposes of the study, a plan
based fee methodology was used based on the then existing inventory of art and its
estimated value divided by the population served. New development is responsible for
100% of the new art at the $28 (in 2012 dollars) per person served standard.
Specific art pieces and specific locations for those pieces are not identified in the study,
but will be determined as fee revenue becomes available.
Ending Balance for June 30, 2018 is what is shown as the balance on the City's
records, and which may include several different assets and liabilities accounts not
depicted below, but which still affect ending balance.
Projects programmed in this fund for Fiscal Year 2018/19 include sidewalk chalk
drawing, Cherokee Lane at Lodi Avenue Sculpture, Kettleman Lane Sculpture and
Utility Box Art.
Required Findinos
1. The purpose of the Art in Public Places Fee is to fund public art attributable to the
impact of new development.
2. The reasonable relationship between the Art and Public Place Fee and the purpose
for which it is charged is demonstrated in the City of Lodi lmpact Mitigation Fee
Program Nexus Study - 2012 Update, August 2012, effective October 14, 2012.
3. The sources and amounts of funding anticipated to fund new development's
proportionate share of existing facilities are identified in this report (shown in 2018
dollars).4. The approximate date for funding and constructing some of these facilities is
dependent on availability of sufficient fee revenue. Additional projects will be included
in annual budgets as revenues become available.
Page 37 of 45
Beginning balance July 1-, 2017
Fees collected
I nte rest earned/market loss
Misc, revenue
Total
Disbursements
lmpact Fee Program Update
Bicycle Rack Project
Traffic Control Box Art
Repairs
Prior Years Administration Costs
Total
Ending balance June 30, 2018
Planned projects for Fiscal Year 2Ot8/19
Fee Update
Project: Sidewalk Chalk Drawing
Project: Cherokee Ln/Lodi Ave Sculpture
Project: Kettleman Lane SculPture
Project: Utility Box Art
Project: Misce I laneous Art
Total Projects Planned for FY 18/19
s
s
s
s
158,203
8,638
4r2
s
s
s
s
s
S g,osr
Amount
from Fee
127
6,250
2,650
1,594
46,778
S so,o48
57,399
109,854
Amount
s48s 15,ooo
s l"o,oo0
s 7,500
s 5,500
s 12,000
%Fee
Funded in
FY 18
0.4o/o
l00o/o
100o/o
LOO%
LOO%
%Fee
Funded in
FY 19
t%
100%
r00%
100%
r00%
!O0o/o
s
s
Page 38 of 45
Arts in Public Places
FUND:434
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Fy 20r3lL4 FY 20l4lt5 FY 2015/16 FY 20L6lL7 FY 2OL7IL8Descr¡ption
Revenues
Fees Collected
I nterest Earned/Mki Gai n/Loss
Misc Revenue
Total Revenues
Expend¡tures
Debt Service
I mpact Fee Administration
AB 1600 Disbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Mìscel laneous Adjustments
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Capital lmprovement Projects
FY 2017-2018 Projects
lmpact Fee Program Update
Bìcycle Rack Project
Traffic Control Box Art
Repãìrs
Prior Years Adm¡ n¡stration Costs
Total
FY 201&2017 Projects
Legìon Park Crane
Traffic Control Box Art
Total
Available Revenue Current Year
Avaìlable Revenue Prior Fìscal Year (2-yr Old Funds)
Available Revenue Prior Fìscal Year (3-yr Old Funds)
Available Revenue Pr¡or Fiscal Year (4-yr Old Funds)
Available Revenue Prior Fiscal Year (5-yr Old Funds)
Available Revenue Greaterthan five Prior Fiscâl Years
Total Revenue Available
5
s
s
5
5
s
s
s
s
s
5
s
s
s
s
4,r03
7,079
1,584
6s0
16,U4
7,322
3,903
831
8,638
4r2
s 1181 $ 2,2s5 18,166S 4,7s5 9,0s1
69s0
s5s-s 5 s 46,778
2s,9so5 s,2s9S 1,341S 10,621
s
s
s
s
FY ML3h4
5 s,181
5 soz
5 16,s04
s 6,307
5 1.,sr7
S 13s,906
FY 2OL4IL5
5 2,234
S s,181s soz
5 16,s04
s 6,307
5 117,473
FY 20t6lL7
5 4,734
S 18,166
s 2,234
S s,181
s so2
5 727,210
57,399
(48,349)
158,203
109,854
48
109,806
9,051
4,734
19166
2,234
5,181
70,4Æ
6,950
(7,769)
167,686
165,918
165,918
32,085
6,250
2,650
7,594
46,778
2s,950
(23,716],
165,918
L42,202
742,202
s
5
s
s
s
s
$
s
s
s
s
s
s
5
st(
s
s
s
5
s
s
s
s
s
s s,2s9 s 1,341 s
s
s
s
s
s
5
12,908
742,202
(3ool
3,393
154,810
154,810
154,810
rs8,203
175
158,028
127 5
6,250 s
¿6s0 s
1,594 5
46,778 5
31,958
Impact Fee Non-lmpact Fee
Expenditures Expenditures
Project Amount Percent Funded lmpact Fee Non-lmpact Fee
Expended by lmpace Fees Expenditures Expenditures
s
s
s
s
s
o.4% s
100% 5
1]cf% 5
100% 5
7æ% 5
s 89,3s7 s s7,399 s 31,9s8
Project Amount Percent Funded
Expended by lmpace Fees
5
s
108
L,233
7æ% 5
Iæ% S L,324
108 s
s
5 1.,341.5 1-,432 5
tY 20tslt5
1&166
) )?L
5,181
502
16,504
1t2,222
Five Year Revenue Test Us¡ng F¡rst ¡n f¡rst Out Method
FY 2OL7IL8
s
s
s
5
5
5
s
5
5
5
s
)
s 16s,918 s L42,202 s 154,810 s 1s8,028 5 109,806
Expenses Allocation Current Year
Expenses Allocat¡on Prior Fiscal Year (2-yr Old Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yr OId Funds)
Expenses Allocation Prior Fiscal Year (5-yr Old Funds)
Expense Allocation Greaterthan Fìve Prior Flscal Years
Total Annual Expend¡tures
Five Year Epend¡ture to Revenue Match
FY 2OL3IT4 FY 2OL4IL5 FY 2OL5IL6 FY 2OL6IL7 FY 2OL7IL8
s 6,9s0 s 2s,9so s s,2s9 s 1,341 s s7,399
s 6,9s0 s æ,sso s s,2s9 5 L,AL s s7,399
Page 39 of 45
s
S
s
s
5
s
s
5
s
5
s
5
s
Þ
s
5
s
5
s
5
s
5
)
s
s
Land Use
Category
Transportat¡on
Fêe/lln¡f
Police
Fee/t lnit
Fire
Fêê/t,ni1
Citywide Park
Fêê/t ln¡f
Neighborhood
Park
Fee/Llnil
General City
Facilit¡es
Fee/LJnit
Art ln Publ¡c
Place
Fee/Llnit
Resident¡al
Low Dens¡ty
Medium Densit)
High Densityl
lnfill1
ll 0 lots or less)
$71 1
$386
$1 57
$1 57
$753
$634
$21 5
$21 5
9324
$1 10
$1 10
$3,890
$3,276
$1,111
$1.111
$2,541
$2,140
$71 3
$71 3
$61 7
$s1 I
$ 176
$ 176
$80
$67
ô1â
Development lmpact Mitigation Fees
July 1, 2017 through June 30, 2018
Land Use
Category
Transportation
Fee/l 000
Pol¡ce
Fee/1 000
F¡re
Fee/'1000
Community
Park
Fee/1 000
Neighborhood
Park
Fee/1 000
General City
Facilities
Fee/1 000
Art ln Public
Place
FêÊ/1 OOO
Commercial
Retail
Office/Medical
lndustr¡al
$1 ,199
$e72
s443
$330
$528
s 176
$338
$540
$1 80
$406
$650
s217
$266
$428
N/A
$270
$433
$144
$35
ùcþ
$19
Land Use
Category
Storm Dra¡n
Zone 1
Fee/Un¡t
Storm Draìn
Zone 2
Fee/Un¡t
South \A¡1/
Trunk
Fee/Unìt
Residential
Low Density
Medium Densi\
High Densityr
$1,394
$697
s228
$4,237
$2,118
s627
$1 ,181
$994
$337
Land Use Storm Dra¡n
Fee/Acre
Storm Drain
Fee/Acrê
South \
^/VFee/Acre
Commercial
Reta¡l
Offìce/Medical
lnd ustrial
$ 14,640
$ 14,640
$15.68ô
$44,485
$44,485
ö4 / .þþJ
1,096
N/A
N/A
$
Land Use
Category Residential Non-Res¡dential
Meter Size Weler Fee Sewer Fee Wâter Fee Sewer Fee
I
5/8"
3t4"
1"
1t2"
2"
J
4"
6"
8"
10'
$2,079
$3,1 03
$5,1 81
$10,332
$16,537
$31,026
ç51 ,721
$103,41 1
$165,464
$237.880
$2,831
ç4,225
$7,056
$14,070
$22,521
$42,253
$70,435
$140,828
$225,333
$323 951
$2,079
$3,103
$5,181
$10,332
$16,537
$31,026
$51 ,721
$106,41 I
$165,464
$237 880
$2,831
94,225
$7,056
$ 14,070
922,521
$42,253
$70,435
$140,828
$225,333
$323 951
Residential Reduced Fees
Land Use
Câteoorv
Transportat¡on
Fee/l..Jn¡t
Police
Fee/Unit
Fire
Fee/Unit
C¡tywide Park
Fêê/l lnit
Neighborhood
Fêe/llnit
General City
Fee/{ Jnil
Art ln Publ¡c
Fee/t lnif
Low Density
Medium Densit)
High Densityl
lnfilll
10 lols or lessl
$289
$1 57
$1 57
$'157
$307
$2s8
$21 5
s2't5
$1 57
$1 32
$1 10
$110
$1,s84
$1,334
$1,111
$1.111
$1,016
$856
$71 3
$71 3
$251
$21 1
$ 176
$ 176
SJJ
$27
$23
Page 40 of 45
Electrical Fees
Panel Category Panel Size (amps)208 Volts 240 Volts 480 Volts
Non-Residential Three
Phase
200
400
600
800
1,000
1,200
1,600
2,000
2,500
3,000
$1,178
$2,356
$3,534
$4,712
$5,890
$7,068
$9,423
$11,779
$14,724
$17.669
$1,359
92,718
$4,077
$5,437
nla
N/A
nla
nla
nla
nla
$2,718
$5,437
$8,1 55
$10,873
$13,591
$16,310
$21,746
$27,183
$33,979
$40,774
$248
$41 3
$51 6
$826
$1,652
$2.478
nla
nla
nla
nla
nla
nla
Residential Single
Phase
60
100
125
200
400
600
N/A
N/A
N/A
N/A
N/A
N/A
Non-Residential Single
Phase
60
100
125
200
400
600
N/A
N/A
N/A
N/A
N/A
N/A
$248
$41 3
$516
$826
$1,652
s2.478
nla
nla
nla
nla
nla
nla
1. Panel upgrade fees are determ¡ned as the d¡fference between the fee for the ex¡s¡ting panel and the proposed panel
Development lmpact Mitigation Fees
1
Page 41 of45
11. Regional Transportation lmpact Fee Program (Fund 314)
The Regional Transportation lmpact Fee (RTIF) is a county-wide, multi jurisdiction
capital improvement funding program intended to cover a portion of the costs for new
transportation facilities required to serve new development within the County of San
Joaquin.
New development throughout the county is subject to the fee. The funding derived from
the RTIF program is used in combination with other funding available to complete the
needed transportation and transit improvements. More information on the program,
including the RTIF Annual Report, including the most recent Nexus report, can be found
at www.sjcog.org.
Due to the regional nature of transportation impacts and the regional benefit of
transportation improvements, it is likely that many projects utilizing RTIF funds collected
by the City of Lodi will actually be located outside the City's boundaries. The
relationship between the impacts and benefits of the development and those projects is
identified in the Nexus Study.
Required Findinqs
1. The purpose of the RTIF program is to provide new development's share of funding
for regional transportation improvements facilities as required at build-out of the region.
2. The reasonable relationship between the RTIF fee and the purpose for which it is
charged is demonstrated in the San Joaquin Regional Transportation lmpact Fee Nexus
Study dated Aprrl 24, 2017 , amended June 2018.
3. The sources and amounts of funding anticipated necessary to complete RTIF
improvements are in the San Joaquin Regional Transportation lmpact Fee Nexus Study
dated April 24, 2017 , amended June 2018. The potential sources of funding for existing
development's share is gas tax, and other local, state, and federal funding.
4. The approximate date for funding and constructing some new facilities is shown in
the SJCOG Regional Congestions Management Program report.
Page 42 of 45
Beginning balance July L,2OI7
Fees collected
I nte rest earned/market loss
Misc. revenue
Total
Disbursements
Harney Lane Grade Separation
Total
Ending balance June 3Q 2018
Planned projects for Fiscal Year 20L8/ t9
Project: Harney Lane Grade Separation
Total Projects Planned lorFY 18/t9
s
s
s
5 1,,299,223
585,263
4,O02
S 589,265
Amount
from Fee
5 ggz,z+l
5 883,247
5 995,24t
Amount
7,L54
%tee
Funded in
FY 1.8
t8%
o/o Fee
Funded in
FY 19
LO0%$
r547s
Page 43 of 45
Regional Transportation
FUND:314
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five F¡scal Years
Fy 20L3lL4 FY 20141L5 FY 20r5lL6 FY 20t6lL7 FY 20L7lL8Descrlption
Revenues
Fees Collected
I nterest Earned/Mkt Gai n/Loss
Misc Revenue
Total Revenues
Expenditures
Debt Service
lmpact Fee Administratìon
AB 1600 Disbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Ass¡gned Fund Balance
Available Fund Balance
Capital lmprovement Projects
FY 20u-2018 Projects
Harney Lane Grade Separatìon
Total
FY 201G2017 Projects
Harney Lane Grade Separation
Total
Expenses Allocation Current Year
Expenses Allocat¡on Prior F¡scal Year (2-yr Old Funds)
Expenses Allocation Prior Fiscal Year (3-yr Old Funds)
Expenses Allocation Pr¡or tiscal Year (4-yr Old Funds)
Expenses Allocation Pr¡or Fisca¡ Year (5-yr Old Funds)
Expense Allocation Greaterthan Five Prior F¡scal Years
Total Annual Expenditures
s 37,041 $ 92,sL9 5 Arc,qtt 5 988,387 S 589,265
505,815 )61.16'l M9.510 443.247
s 50s,81s 5 26L,L6L s 449,530 5 æ3,247
5
)
s
s
s
s
s
5
s
s
s
s
s
s
$
32,372
4,669
90,r21-
2,397
671,994
1,422
983,822
4,565
585,263
4,OO2
)
5
s
s
s
$
5
5
s
s
5
s
s
5
s
5
$
s
5
s
s
s
s
37,047
708,366
745,407
{4r3,2e6]| 5
745,407 5
332,111 s
s
332,7rr s
418,256 s
332,7tr 5
750,367 5
42?,205 5
328,161 s
s38,8s7 5 Q93,982].
7s0,367 5 7,289,223
1,,289,223 s 99s,241.
298,414 5 7,754
990,809 s 988,088745,407
Project Amount Percent Funded
Expended by lmpace Fees
lmpact Fee
Ex pe nd itu res
Non-lmpact Fee
Expe nd itu res
54,969,242
5 4,969,242 5 883,247 S 4,08s,995
Project Amount Percent Funded lmpact Fee Non-lmpact Fee
Expended by lmpace Fees Expenditures Êxpenditures
S 6,634,978 7% 5 449,530 S 6,18s,448
5 6,634,978
78%5 883,247 S 4,08s,99s
s 44e,s30 5 6,18s,448
F¡ve Year Revenue Test Us¡ng F¡rst ¡n first Out Method
Fy 20ß/14 Fy 20!4/L5 FY 20LslL6 FY 20L6lt7 FY 20L7lL8
AvailableRevenuecurrentYearSZl,Oqt592,5195Alg,qtl5988,387Ssgg,z6s
Available Revenue Prior Fiscal Year (2-yr Old Funds) 5 47L,444 5 ll,Oqt 5 gz,sfg 5 Aß,qÚ 5 gas,¡gz
Available Revenue Prior Fiscal Year (3-yr Old Funds) S f49,460 5 417,M4 5 37,04t S gZ,Sfg 5 Alg,qÙ
Available Revenue Prior F¡scal Year (4-yr Old Funds) S 277316 S 149,460 5 4I1,M4 5 gz,O¿r S 92,519
Avaìlable Revenue PriorFiscal Year(s-yrOld Funds) S 33,704 5 2L7,376 5 f49,460 5 41I,M4 5 gl,Oqt
Available Revenue Greaterthan f¡ve Prior Fiscal Years s (103,55s) s {575,669) 5 (1,041,719) s (1,217,997) 5 (1,398,540)
Total Revenue Available 5 745,407 S 332,111 S ¡Zg,rer S 990,809 S 988,088
Five Year Ependiture to Revenue Match
FY 2OL3IL4
5
s
s
5
s
s
FY 20t4lts
92,srg
37,041
202,55L
FY 20Ls/16
261-,167 382,530
67,O00
FY 20L7i18
5 277,391
S 6os,8s7
FY 20L6/17
s
)
s
s
5
s
5
s
s
5
s
5
s
$
s
5
s
s
s s sos,srs s 261,161 s 449,s30 5 83,247
Page 44 of 45
Regional Transportation lmpact Fee
July I ,2017 through June 30, 2018
Residential (Single
Family DUE)$3,223.01 $88.63 $3,311.64
Residential (Multi-
Family DUE)$ 1,933.80 $53. l8 $ 1,986.98
$0.04 $1.32Retail (Sq. Ft.)$1.28
Office (Sq. Ft.)$1.62 $0.04 $1.66
Commercial/Industrial
(Sq. Ft.)$0.97 $0.03 $r.00
Warehouse (Sq. Ft.)s0.41 s0.01 $0.42
*Other (per Trip)sL42.20 $(40.08)$102.12
*Altemative fee calculation rnethod for non-retail, non-residential development proiects
not otherwise adequately represented in the six land-use categories; typically projects
with minirnal or no building area that would nonetheless generate impacts to the
transportation network. Examples include mining, intermodal and recreational facilities.
Page 45 of 45
One Year
Date Treasurv Rate Beginning Balance Pavments Made lnterest Accrued Endins Balance
3/3t/200t N/A s 1,644,569.00 s s S 1,644,569.00
6130/20n.t 3.72%S 1,644,s69.00 s s S 1,644,569.00
el30/2úL 2.49%S r,o¿¿,sos.oo s s S 1,644,569.00
12/31./2úL 2.t7%s 1,644,569.00 S s S r,o¿¿,sos.oo
313L/2æ2 2.7U/o s 1,644,569.00 s s s 1,644,569.00
6/30/2002 2.06%S 1,644,s69.00 S (60,938.08)s s L,583,630.92
9/30/2@2 L.53%S r,sa¡,o¡o.gz s s s 1,583,630.92
L2/3r/2æ2 1.32%S 1,583,630.92 s s S 1,s83,630.92
3/3L/2@3 L,L9%S 1,s83,630.92 s s S 1,s83,630.92
6/30/2æ3 7.09%S r,sgg,ego.gz S (186,s67./t4)s 5 L,396,763.48
s/30/2cr,3 L.t5%S r,ggo,zo¡.¿g s s s L,396,763.48
t2/3U2æ3 7.26%5 r,396,763.49 s s 5 t,396,763.49
3/3L/2W L.2ú/o S 1,396,763.48 s s S i.,396,763.49
6/3012ú4 2.O9o/o S r,ago,zog.¿g s 5 S 1,396,763.48
el30/2w 2.2t%S r,¡go,zog.¿s s s S 1,396,763.48
L2/3L/2W 2.75%S t,ggo,zo¡.¿g s s S 1,396,763.48
3ßrl2ûs 3.3s%S 1,396,763.48 $s S i"396,763.48
6/30/2ús 3.45%5 1,396,76339 $ (171,590.91)s S L,22s,L72.sl
el30/2ús 4.01%5 t,2zs,t72.s7 s s S L,z2s,L72.s7
L2/3L/2@s 4.38%S t,zzs,nz.st s s S r,22s,172.s7
3/3L/2æ6 4.82%5 t,22s,L72.s7 s s 5 L,z2s,t72.s7
6/30/2ú6 5.2L%S L,22s,r72.s7 s s $ t,22s,t72.s7
el30/2ú6 4.9L%5 t,z2s,r72.s7 s s S t,zzs,ttz.st
L2/3L/2æ6 5.Wo S t,zzs,ttz.st s s 5 L,22s,L72.s7
3/3L/2æ7 4.90%S t,22s,L72.s7 s s $ t,22s,L72.57
6/30/2ú7 4.97%S L,22s,L72.s7 s s S r,22s,L72.s7
eßol2m7 4.05%S t,22s,L72.57 s s S t,22s,L72.s7
t2/37/2@7 3.34o/o S t,zzs,ttz.sl s s S r,22s,L72.s7
3/3t/2ú8 1..55%S t,zzs,nz.st s s $ t,zzs,ttz.st
6/30/2æ8 2.36%5 L,22s,L72.s7 s s 5 L,22s,L72.s7
9130/2@8 L.78%$ 1,225,172.s7 s $S t,2zs,t72.s7
t2/31./2æ8 0.37%5 L,22s,L72.s7 s s S t,z2s,r72.s7
3/3t/2ú9 o.57%5 t,22s,t72.s7 s s S t,z2s,t72.s7
6/30/2ús o.s6%S t,zzs,nz.st s s S L,2zs,rl2.s7
9130/2æs 0.4ú/o S r,22s,t72.57 s s $ 7,22s,r72.s7
12/3L/2ú9 o.47%$ L,22s,!72.s7 s s $ t,22s,172.s7
3/31120L0 o.4t%5 L,22s,r72.s7 s s S L,22s,L7z.s7
6/30/20L0 032%S t,zzs,ttz.st s s 5 r,22s,r72.s7
9/30/2010 0.27%5 t,zzs,nz.sz s s 51,,22s,r72.s7
12/3t/2010 0.29%5 t,z2s,rlz.s7 s s 5 L,22s,172.s7
EXHIBIT B
RESTATED WATER IMF TO FIRE IMF INTERFUND LOAN
EXHIBIT A - 1
3/3L/20LL 0.3ú/o S 1,22s,L72.s7 s s S t,22s,t72.s7
6/30120Lt o.L9%5 L,22s,L72.s7 s s S r,22s,L7z.s7
sl30/201L 0.73%S t,zzs,ttz.st s s 5 t,zzs,ttz.sl
t2/37/20LL O.L2o/o S t,22s,t7z.s7 $s S L,22s,r72.s7
3/3L120L2 o.19%S t,22s,L72.s7 s s S L,22s,172.s7
6/30/2072 o.2r%5 L,22s,L72.s7 S (16,i.47.68)s S t,209,024.89
9/30/2012 o.t7%S t,zog,ozq.ag s s S 1.209,024.89
L2/37/20L2 0.76%S L,2o9,oz4.g9 s s S 1,209,024.89
3/3L/20t3 o.L4%S 1,209,024.89 s $S 1,209,024.89
6/30/20L3 0.L50/o S t,zog,oz+.ag s s $ r,209,024.89
el30/20t3 o.tu/o s r,209,024.89 s s s 1,209,024.99
L2l3Ll2013 0.t3%5 L,2og,o24.8g s s S L,2o9,oz4.B9
3/3U20L4 0.L3%S 1,209,024.89 s s S 1,209,024.89
6/30/20L4 o.7L%S t,zog,ozq.sg s (35,ooo.oo)s S L,r74,024.99
sl30/20t4 o.L3%S t,tt+,oz+.as s s $ t,L74,o24.gg
L2/3r120L4 o.25%S !,L74,024.89 $s 5 r,L74,024.89
3/3t/20rs 0.26%5 L,L74,024.89 s s S L,L74,oz4.g9
6/30/20ts 0.28%S t,flq,ozq.sg s s S r,t74,o24.gg
9/30/20Ls 0.33%S L,t74,024.89 s S 968.s7 $ L,t74,993.46
12/3t/201s 0.65%s t,t74,993.46 s S r,gog.go $ L,r76,go2.g2
3/3t/207C o.s9%5 t,L76,902.92 s s 1,735.93 S 1,u8,638.7s
6/30/20t6 0.450/o S r,rzg,eEs.zs s (100,000.00)S t,zß.qt S t,o79,ss2.z2
sl30/20t6 o.59%5 t,on,esz.zz s s 1,530.36 S i.,081,432.s8
t2/3L/2016 o.8L%$ i.,081,432.s8 $5 z,tgt.s2 S 1,083,624.10
3/3u20Ll t.o2%S 1,083,624.10 s S 2,7s3.49 S i.,086,377.59
6/30/20L7 7.23o/o S r,oso,gzz.sg s S 3,333.82 5 t,oegtr:.+t
9/30/20L7 L.29%5 t,ogg,tn.qt s $ E,stz.t+S 1,093,223.55
12/3L/2017 L.73%S 1,093,223.55 s 5 4,732.56 s 1,097,956.11
3/3L/20L8 2.09%$ t,ogz,gso.tt s S s,zgo.gz S i.,103,692.93
6/30/2018 233%s 1,103,692.93 s S 6,¿z9.ot S L,tLo,L2t.g4
EXHIBIT B
RESTATED WATER IMF TO FIRE IMF INTERFUND LOAN
EXHIBIT A . 2
EXHIBIT B
RESTATED WATER IMF TO FIRE IMF INTERFUND LOAN
NEW LOAN TERMS
INTEREST WAIVER:
REPAYME.NT:
FINAL TERM:
RESTATED LOAN BALANCE as of July t,2018: 57,770,127.94
I NTEREST ACCRUAL M ETHOD
INTEREST RATE:
lnterest is hereby woived from the date of origin
through June 30, 2075
Quarterly compounding
Variable - 7 yeor United States Treosury Note os of the
end of each
.quorter
Quarterly payment of allfee revenue collected. To be
applied to outstanding principle prior to calculation of
quo rte rly i nte re st cal cu lotio n.
June 30,2024
EXHIBIT A - 3