HomeMy WebLinkAboutResolutions - No. 2020-27RESOLUTION NO. 2020-27
A RESOLUTION OF THE LODI CITY COUNCIL
APPROVING THE IMPACT MITIGATION FEE PROGRAM
ANNUAL REPORT FOR FISCAL YEAR 2018/19
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 Impact Mitigation Fee Program Annual Report for Fiscal Year
2018/19 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.
NOW, THEREFORE, BE IT RESOLVED that the Lodi City Council does hereby
approve the Impact Mitigation Fee (IMF) Program Annual Report for Fiscal Year
2018/19, as shown in Exhibit A and made part of this Resolution.
Dated: February 5, 2020
I hereby certify that Resolution No. 2020-27 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held February 5, 2020 by the following
votes:
AYES: COUNCIL MEMBERS — Chandler, Mounce, Nakanishi, and
Mayor Kuehne
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — Johnson
ABSTAIN: COUNCIL MEMBERS — None
PAMELA M. FARRIS
Assistant City Clerk
2020-27
Exhibit A
Annual Impact Mitigation Fee Program Report
For the City of Lodi
For Fiscal Year 2018-19
This report contains information on the City of Lodi's Impact Mitigation Fee Programs
(IMFP) for Fiscal Year 2018-19. This information is presented to comply with the annual
reporting requirements contained in Government Code section 66000 et seq., also known
as AB1600. Please note that this annual report is not a budget document or audited
financial statement; rather, it is compiled to meet reporting requirements. It reports
revenues and expenditures for Fiscal Year 2018-19, and planned projects. The City has
developed a formal Capital Improvement Program (CIP) during the FY 2019-20 budget cycle.
The projects listed in this report will be recommended to Council for inclusion in the 2019-
2024 CIP. This report summarizes revenue and expenditure activity and fund balance since
FY2014-15, and provides a 5 -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, the 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. In 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 2018/19
pursuant to subdivision (e) of Section 66001 and any allocation pursuant to subdivision (f)
of Section 66001.
Page 2 of 43
TABLE OF CONTENTS
Citywide Impact Mitigation Fee Program
Presentation of Information by Fund.........................................4
City Impact Mitigation Fee Schedule.........................................5
Impact Mitigation Fee Programs
Water................................................................................................... 7
Wastewater....................................................................................... 10
StormDrainage................................................................................. 14
Transportation.................................................................................. 17
Police................................................................................................. 20
Fire—..... ........................ ........... .................. ....... .................. — 23
Parks.................................................................................................. 26
ElectricUtility.................................................................................... 29
General City Facilities ................ ..•--................................................... 32
Artin Public Place.............................................................................. 35
City of Lodi Fee Schedule.................................................................. 38
Regional Transportation.................................................................... 40
Page 3 of 43
Presentation of Information by Fund
This report presents information by Fund starting with a summary overview of FY2018/19
Revenues and Expenses, FY2018/19 Project disbursements, and Projects for FY2019/20.
Following this overview is a more detailed 5 -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 FY2018/19 and FY2017/18 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 5 -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 43
City Impact Mitigation Fee Schedule
Land Use
Category
Transportation
Fee/Unit
Police
Fee/Unit
Fire
Fee/Unit
Citywide Park
Fee/Unit
Neighborhood
Park
Fee/Unit
General City
Facilities
Fee/Unit
Art In Public
Place
Fee/Unit
Residential
Fee/Unit
Fee/Unit
Fee/Unit
Park
Park
Facilities
Place
Low Density
$711
$753
$385
$3,890
$2,541
$617
$80
Medium Density
$386
$634
$324
$3,276
$2,140
$519
$67
High Density'
$157
$215
$110
$1,111
$713
$176
$23
Infill'
$872
$528
$540
$650
$428
$433
$56
(10 lots or less)
$157
$215
$110
$1,111
$713
$176
$23
Land Use
Transportation
Police
Fire
Community
Neighborhood
General City
ArtIn Public
Category
Fee/Unit
Fee/Unit
Fee/Unit
Park
Park
Facilities
Place
Low Density
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Commercial
$228
$627
$337
2"
$16,537
$22,521
$16,537
Retail
$1,199
$330
$338
$406
$266
$270
$35
Office/Medical
$872
$528
$540
$650
$428
$433
$56
Industrial
$443
$176
$180
$217
N/A
$144
$19
Land Use
Storm Drain
Storm Drain
South WW
Category
Zone 1
Zone 2
Trunk
Retail
Fee/Unit
Fee/Unit
Fee/Unit
Residential
$14,640
$44,485
N/A
Low Density
$1,394
$4,237
$1,181
Medium Densi
$697
$2,118
$994
High Density'
$228
$627
$337
Land Use
Storm Drain
Fee/Acre
Storm Drain
Fee/Acre
South WW
Fee/Acre
Commercial
Sewer Fee
Water Fee
Sewer Fee
Retail
$14,640
$44,485
$1,096
Office/Medical 1
$14,640
$44,485
N/A
Industrial
1 $15,686
$47,663
N/A
Land Use
Category
Residential
Non -Residential
Meter Size
Water Fee
Sewer Fee
Water Fee
Sewer Fee
5/8"
$2,079
$2,831
$2,079
$2,831
3/4"
$3,103
$4,225
$3,103
$4,225
1"
$5,181
$7,056
$5,181
$7,056
11/2"
$10,332
$14,070
$10,332
$14,070
2"
$16,537
$22,521
$16,537
$22,521
3"
$31,026
$42,253
$31,026
$42,253
4"
$51,721
$70,435
$51,721
$70,435
6"
$103,411
$140,828
$106,411
$140,828
8"
$165,464
$225,333
$165,464
$225,333
10"
$237,880
$323,951
$237,880
$323,951
1. Fees Effective until December 31, 2019. Fees not subject to annual inflationary increases.
Page 6 of 43
Residential
Reduced Fees
Land Use
Transportation
Police
Fire
Citywide Park
Neighborhood
General City
Art In Public
Category
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Low Density
$289
$307
$157
$1,584
$1,016
$251
$33
Medium Density
$157
$258
$132
$1,334
$856
$211
$27
High Density'
$157
$215
$110
$1,111
$713
$176
$23
Infill'
$11,779
n/a
$27,183
2,500
$14,724
n/a
10 lots or less
$157
$215
$110
$1,111
1 $713
1 $176
1 $23
Electrical Fees
Panel Category
Panel Size (amps)
208 Volts
240 Volts
480 Volts
Non -Residential Three
200
$1,178
$1,359
$2,718
Phase
400
$2,356
$2,718
$5,437
600
$3,534
$4,077
$8,155
800
$4,712
$5,437
$10,873
1,000
$5,890
n/a
$13,591
1,200
$7,068
N/A
$16,310
1,600
$9,423
n/a
$21,746
2,000
$11,779
n/a
$27,183
2,500
$14,724
n/a
$33,979
3.000
$17,669
n/a
$40,774
Residential Single
60
N/A
$248
n/a
Phase
100
N/A
$413
n/a
125
N/A
$516
n/a
200
N/A
$826
n/a
400
N/A
$1,652
n/a
600
N/A
$2,478
n/a
Non -Residential Single
60
N/A
$248
n/a
Phase
100
N/A
$413
n/a
125
N/A
$516
n/a
200
N/A
$826
n/a
400
N/A
$1,652
n/a
600
N/A
$2,478
n/a
1. Panel upgrade fees are determined asthe difference between the fee for the exlsiting panel and the proposed panel.
1. Fees effective until December 31, 2019. Fees not subject to annual inflationary increases.
Page 6 of 43
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
in 2012 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, 100% 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 fortune 30, 2019 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 2019/20 include a portion of the Citywide IMF
program update. Future projects will be included in the future year CIP documents.
Required Findings
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 Impoct 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 2020-21 budget cycle
(shown in 2019 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 43
Beginning balance July 1, 2018
Less loan receivable
Restated beginning balance July 2, 2018
Fees collected
Interest earned/market loss
Misc. revenue
Total
Disbursements
Impact Fee Program Update
Total
Ending balance June 30, 2019
Plus loan receivable
Restated beginning balance June 30, 2019
$ 2,139, 793
(548,679)
$ 1,591,114
$ 528,885
78,799
$ 607, bM
Fee
Amount Funded in
from Fee FY 19
$ 1,328 3%
1, 31tf
$ 2,746,149
54R_ ti79
3,194, 888
Note: Beginning and ending balance reflects loan receivable balance due to the Water
IMF Fee from the Fire IMF Fee. As of June 30, 2019, the loan balance was 548,679.
Page 8 of 43
Water
FUND: 562
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
FY 2014/15 FY 2015/16 FY 2016/17
Revenues
Fees Collected
Interest Earned/Mkt Gain/Loss
Misc. Revenue
Total Revenues
Expenditures
Debt Service
Impact Fee Administration
AB 1600 Disbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Capital Improvement Projects
$ 20,299 $ 332,765 $ 206,847 $
259 1,749 2,865
FY 2017/18 FY 2018/19
362,481 $ 528,885
396 78,799
$ 20,558 $ 334,514 $ 209,712 $ 362,877 $ 607,684
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 Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greaterthan Five Prior Fiscal Years
Total Annual Expenditures
5,387 1,328
$ $ $ $ 5,387 $ 1,328
Page 9 of 43
Project Amount
Percent Funded
5,387
1,328
$
$
$ -
$ 5,387
$ 1,328
$ 20,558
$ 334,514
$ 209,712
$ 357,490
$ 606,356
1,217,519
1,238,076
1,572,591
1,782,303
2,139,793
1,238,076
1,572,591
1,782,303
2,139,793
2,746,149
-
-
6,715
1,328
-
$ 1,238,076
$ 1,572,591
$ 1,775,588
$ 2,138,465
$ 2,746,149
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 Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greaterthan Five Prior Fiscal Years
Total Annual Expenditures
5,387 1,328
$ $ $ $ 5,387 $ 1,328
Page 9 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Im act Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
3% $ 1,328
$ 38,670
Total
$ 39,998
$ 1,328
$ 38,670
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 32,085
17% $ 5,387
$ 26,698
Total
$ 32,085
$ 5,387
$ 26,698
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 20,558
$ 334,514
$ 209,712
$ 362,877
$ 607,684
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
60,408
20,558
334,514
209,712
362,877
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
2,856
60,408
20,558
334,514
209,712
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
110,866
2,856
60,408
20,558
334,514
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
15,545
110,866
2,856
60,408
20,558
Available Revenue Greater than five Prior Fiscal Years
1,027,843
1,043,389
1,147,540
1,150,395
1,210,804
Total Revenue Available
$ 1,238,076
$ 1,572,591
$ 1,775,588
$ 2,138,465
$ 2,746,149
Five Year Expenditure to Revenue
Match
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greaterthan Five Prior Fiscal Years
Total Annual Expenditures
5,387 1,328
$ $ $ $ 5,387 $ 1,328
Page 9 of 43
2. Wastewater Fee Program (Fund 533)
Wastewater Treatment 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.
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, 2019 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 Findings
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 Impact Mitigation Fee Program Nexus 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 2020-21
budget cycle (shown in 2019 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 Wastewater 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.
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 100% of
Page 10 of 43
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. In 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 WastewaterTrunk
Line serving the South Area.
Ending Balance for June 30, 2019 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 2019/20 include a portion of the City wide IMF
update. Future projects will be included in the future year CIP documents.
Required Findings
1. The purpose of the South Wastewater Trunk Line Fee is to fund costs associated 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 Impact 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 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 serve cumulative new development.
Page 11 of 43
Beginning balance July 1, 2018 $ 920,523
Fees collected $ 835,311
Interest earned/market loss 25,145
Misc. revenue
Total $ 860,455
Fee
Amount Funded in
Disbursements from Fee FY 19
Impact Fee Program Update $ 1,809 23%
Debt Service - Future Users 570,600 23%
Total $ 572,409
Ending balance June 30, 2019 $ 1,208,569
Page 12 of 43
Wastewater
FUND: 533
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
Impact Fee Administration
by Impact Fees
-
-
Fees Collected
$ 76,480
$ 421,048
$ 560,702 $
585,173
$ 835,311
Interest Earned/Mkt Gain/Loss
1,583
5,211
5,158
7,836
25,145
Misc. Revenue
$
$ 507,336
-
-
-
Total Revenues
$ 78,062
$ 426,259
$ 565,860 $
593,009
$ 860,455
Expenditures
Debt Service
$
100,000 $
200,000
$
$ 500,000
$ 570,600
Impact Fee Administration
by Impact Fees
-
-
-
-
AB 1600 Disbursements
$ 1,809
$ 38,189
Debt Service - Future Users
7,336
1,809
Total Expenditures
$
100,000 $
200,000
$
$ 507,336
$ 572,409
Revenue Less Expenditures
$
(21,938) $
226,259
$ 565,860
$ 85,673
$ 288,046
Fund Balance, Beginning of Year
FY 2017-2018 Projects
64,668
42,730
268,989
834,849
920,523
Fund Balance, End of Year
$ 32,085
42,730
268,989
834,849
920,523
1,208,569
Assigned Fund Balance
23%
-
-
9,145
1,809
$ 2,178,392
Available Fund Balance
$
42,730 $
268,989
$ 825,704
$ 918,713
$ 1,208,569
Capital Improvement Projects
*No debt service in FY16/17 due to debt refunding.
Page 13 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
5%
$ 1,809
$ 38,189
Debt Service - Future Users
2,748,992
21%
570,600
2,178,392
Total
$ 2,788,991
$ 572,409
$ 2,216,581
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 32,085
23%
$ 7,336
$ 24,749
Debt Service - Future Users
2,178,392
23%
500,000
1,678,392
Total
$ 2,178,392
$ 500,000
$ 1,678,392
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 78,062
$ 426,259
$ 565,860
$ 593,009
$ 860,455
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
48,893
78,062
426,259
565,860
593,009
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
37,473
48,893
78,062
426,259
565,860
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
156,539
37,473
48,893
78,062
426,259
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
3,035,318
156,539
37,473
48,893
78,062
Available Revenue Greater than five Prior Fiscal Years
(3,313,SSB)
(478,237)
_(330,8_43)
(793,370)
(1,315,077]
Total Revenue Available
$ 42,730
$ 268,989
$ 825,704
$ 918,713
$ 1,208,569
Five Year Expenditure to Revenue Match
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Expenses Allocation Current Year
$ 100,000
$ 200,000
$
$ -
$ -
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
-
438,347
-
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds)
68,989
411,377
Expenses Allocation Prior Fiscal Year (4 -yr Old Funds)
-
161,032
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
-
Expense Allocation Greater than Five Prior Fiscal Years
-
-
-
-
Total Annual Expenditures
$ 100,000
$ 200,000
$
$ 507,336
$ 572,409
*No debt service in FY16/17 due to debt refunding.
Page 13 of 43
3. Storm Drainage Fee (Funds 535)
The Storm Drainage 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 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. In 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, 2019 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 2019/20 is a portion of the City-wide IMF
program update. All facilities in this program have been constructed or will be privately funded.
Rertuired Findings
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 Impact 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 storm drainage
facilities are identified in this report and will be recommended for inclusion in the City of Lodi CIP
with the FY 2020-21 budget cycle (shown in 2019 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 of 43
Beginning balance July 1, 2018
Fees collected
Interest earned/market loss
Misc. revenue
Total
Disbursements
Impact Fee Program Update
Total
Ending balance June 30, 2019
$ 956,510
$ 272,270
16,337
Amount
from Fee
y
$ 1,244,520
Page 16 of 43
Fee
Fundedin
FY 19
1%
Storm Drain
FUND: 535
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description FY 2014/15 FY 2015/16 FY 2016/17
FY 2017/18
FY 2018/19
Revenues
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
1% $
597
$ 39,402
Fees Collected
$
107,514
$
45,481
$
37,850
$ 13,335
$
272,270
Interest Earned/Mkt Gain/Loss
Impact Fee
3,806
7,981
5,484
3,138
Expenditures
16,337
Misc. Revenue
Impact Fee Program Update
$
32,085
-
2,418
-
Total
$
Total Revenues
$
111,320
$
53,461
$
43,333
$ 16,473
$
288,607
Expenditures
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
fY 2018/19
Available Revenue Current Year
$
111,320
$ 53,461 $
Debt Service
$
$ 288,607
$
-
$
-
$
$
16,473
Impact Fee Administration
-
135,497
111,320
53,461
43,333
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
-
AB 1600 Disbursements
135,497
111,320
53,461
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
180,163
2,418
-
597
Total Expenditures
$
$
-
$
595,829
$ 2,418
$
S97
Revenue Less Expenditures
$
111,320
$
53,461
$
43,333
$ 14,055
$
288,010
Fund Balance, Beginning of Year
734,340
845,660
899,121
942,455
956,510
Fund Balance, End of Year
845,660
899,121
942,455
956,510
1,244,520
Assigned Fund Balance
-
3,015
597
-
Available Fund Balance
$
845,660
$
899,121
$
939,440
$ 955,913
$
1,244,520
Capital Improvement Projects
Project Amount Percent Funded Impact Fee Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
1% $
597
$ 39,402
Total
$
39,998
$
597
$ 39,402
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures_
Impact Fee Program Update
$
32,085
8% $
2,418
$ 29,667
Total
$
32,085
$
2,418
$ 29,667
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
fY 2018/19
Available Revenue Current Year
$
111,320
$ 53,461 $
43,333
$ 16,473
$ 288,607
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
135,497
111,320
53,461
43,333
16,473
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
-
135,497
111,320
53,461
43,333
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
-
-
135,497
111,320
53,461
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
180,163
-
-
135,497
111,320
Available Revenue Greater than five Prior Fiscal Years
418,681
598.844
595,829
595,829
731,325
Total Revenue Available
$
845,660
$ 899,121 $
939,440
$ 955,913
$ 1,244,520
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) -
Expense Allocation Greaterthan Five Prior Fiscal Years 2,418 597
Total Annual Expenditures $ $ $ $ 2,418 $ 597
Page 16 of 43
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 (92%) 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 in 2012 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, 2019 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 2019/20 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 Findings
1. 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 Impact 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 2020-21 budget cycle (shown in 2019 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 43
Beginning balance July 1, 2018 $ 864,671
Fees collected $ 189,815
Interest earned/market loss 16,821
Misc. revenue -
Total $ 206,636
% Fee
Funded in
Planned projects for Fiscal Year 2019/20 Amount FY 20
Project: Signal Victor/Guild Roads 764,000 100•/0
Total Projects Planned for FY 19/20 $ 764,000
Page 18 of 43
% Fee
Amount
Funded in
Disbursements
from Fee
FY 19
Victor/Guild Signal
$
8,895
20%
Impact Fee Program Update
304
1%
Total
$
9,199
Ending balance June 30, 2019
$
1,062,108
% Fee
Funded in
Planned projects for Fiscal Year 2019/20 Amount FY 20
Project: Signal Victor/Guild Roads 764,000 100•/0
Total Projects Planned for FY 19/20 $ 764,000
Page 18 of 43
Expenditures
Debt Service
Streets
$
$
$
$
FUND: 308
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
-
AB 1600 Disbursements
Description
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
$
$
$ 13,706
$ 23,084
Fees Collected
$ 22,124
$ 361,073
$ 75,550 $
97,819
$ 189,815
Interest Earned/Mkt Gain/Loss
2,039
7,366
4,696
458
16,821
Misc. Revenue
789,478
864,672
Fund Balance, End of Year
354,499
Total Revenues
$ 24,162
$ 368,439
$ 80,246 $
98,277
$ 206,636
Expenditures
Debt Service
$
$
$
$
$
Impact Fee Administration
-
AB 1600 Disbursements
13,706
23,084
9,199
Total Expenditures
$
$
$ 13,706
$ 23,084
$ 9,199
Revenue Less Expenditures
$
24,162
$ 368,439
$ 66,541
$ 75,193
$ 197,437
Fund Balance, Beginning of Year
330,336
354,499
722,938
789,478
864,672
Fund Balance, End of Year
354,499
722,938
789,478
864,672
1,062,109
Assigned Fund Balance
-
34,561
17,759
-
Available Fund Balance
$
354,499
$ 722,938
$ 754,918
$ 846,912
$ 1,062,109
Capital Improvement Projects
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
1%
$ 304
$ 39,694
Victor/Guild Signal
44,589
20%
8,895
35,694
Total
$
84,587
$ 9,199
$ 75,388
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
_
Expended
by I nip act Fees
Expenditures
Expenditures
Impact Fee Program Update
$
32,085
4%
$ 1,233
$ 30,852
Victor/Guild Signal
23,329
94%
21,851
1,478
Total
$
55,414
$ 23,084
$ 32,330
Five Year Revenue Test Using First
in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$
24,162
$ 368,439
$ 80,246
$ 98,277
$ 206,636
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
97,266
24,162
368,439
80,246
98,277
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
3,794
97,266
24,162
368,439
80,246
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
378,551
3,794
97,266
24,162
368,439
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
116,059
378,551
3,794
97,266
24,162
Available Revenue Greater than five Prior Fiscal Years
(265,333)
(149,275)
181,010
178,521
284.348
Total Revenue Available
$
354,499
$ 722,938
$ 754,918
$ 846,912
$ 1,062,109
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) -
Expense Allocation Greater than Five Prior Fiscal Years 13,706 23,084 9,199
Total Annual Expenditures $ $ $ 13,706 $ 23,084 $ 9,199
Page 19 of 43
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 15% is allocated to anticipated development through
2035. A total of $4.1 Million of debt service cost is eligible for allocation to new development.
In 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, 2019 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 2019/20 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.
Reguired Findings
1. 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 Impact 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 in this report (shown in 2019 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 43
Beginning balance July 1, 2018 $ 295,269
Fees collected $ 127,880
Interest earned/market loss 5,758
Misc. revenue -
Total $ 133,638
Amount
Disbursements from Fee
Impact Fee Program Update $ 323
Total $ 323
Ending balance June 30, 2019 $ 428,584
Page 21 of 43
% Fee
Fundedin
FY 18
1%
Police
FUND: 435
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
Fees Collected
$
10,676
$ 153,873
$ 21,295
$ 69,662
$ 127,880
Interest Earned/Mkt Gain/Loss
$ 39,676
330
2,292
1,231
801
5,758
Misc. Revenue
-
-
by Impact Fees
Expenditures
Expenditures
Total Revenues
$
11,006
$ 156,165
$ 22,526
$ 70,463
$ 133,638
Expenditures
$ 32,085
$
1,309
$ 30,776
Five Year Revenue Test Using First in first Out Method
Debt Service
$
$
$
$ -
$ -
Impact Fee Administration
FY 2018/19
-
$ 11,006
-
-
-
AB 1600 Disbursements
Avallable Revenue Prior Fiscal Year (2 -yr Old Funds)
-
-
156,165
1,309
323
Total Expenditures
$
-
$ -
$ -
$ 1,309
$ 323
Revenue Less Expenditures
$
11,006
$ 156,165
$ 22,526
$ 69,154
$ 133,315
Fund Balance, Beginning of Year
1,085
36,418
47,424
203,589
226,115
295,269
Fund Balance, End of Year
(1,621)
47,424
203,589
226,115
295,269
428,584
Assigned Fund Balance
$ 426,952
-
-
1,632
323
-
Available Fund Balance
$
47,424
$ 203,589
$ 224,483
$ 294,946
$ 428,584
Capital Improvement Projects
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greater than Five Prior Fiscal Years 1,309 323
Total Annual Expenditures $ $ $ $ 1,309 $ 323
Page 22 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
1% $
323
$ 39,676
Total
$ 39,998
$
323
$ 39,676
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 32,085
4% $
1,309
$ 30,776
Total
$ 32,085
$
1,309
$ 30,776
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 11,006
$ 156,165 $
22,526
$ 70,463
$ 133,638
Avallable Revenue Prior Fiscal Year (2 -yr Old Funds)
34,774
11,006
156,165
22,526
70,463
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
1,085
34,774
11,006
156,165
22,526
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
103,351
1,085
34,774
11,006
156,165
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
20,978
103,351
1,085
34,774
11,006
Available Revenue Greaterthan five Prior Fiscal Years
(123,772)
(102,793)
(1,074)
(1,621)
32,831
Total Revenue Available
$ 47,424
$ 203,589 $
224,483
$ 294,946
$ 426,952
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greater than Five Prior Fiscal Years 1,309 323
Total Annual Expenditures $ $ $ $ 1,309 $ 323
Page 22 of 43
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. As of June 30, 2019, the loan balance was 549,679.
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, 2019 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 2019/20 include a portion of the city wide IMF update
and repayment of the loan to the Water IMF as previously described.
Required Findings
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 Impact 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 in this report (shown in 2019 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. Internal loan repayments are scheduled as revenues are received and the current
repayment date is unknown.
Page 23 of 43
Beginning balance July 1, 2018 $ (978,956)
Fees collected $ 84,120
Interest earned/market loss 485
Misc. revenue 402,873
Total $ 487,477
% Fee
Amount Funded in
Disbursements from Fee FY 18
Impact Fee Program Update $ 165 0.0
Loan interest 57,526
Total $ 57,692
Ending balance June 30, 2019
$ ( 549,171)
Note: Beginning and ending balance is negative due to outstanding loan due to the
Water IMF Fee. As of June 30, 2019, the loan balance was 549,679
Page 24 of 43
Fire
FUND: 436
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
Impact Fee Administration
Impact Fee Program Update
-
-
Fees Collected
$ 8,357
$ 121,012
$ 21,714
$ 42,113
$ 84,120
Interest Earned/Mkt Gain/Loss
113
954
314
914
485
Misc. Revenue
-
-
-
Total Expenditures
402,873
Total Revenues
$ 8,471
$ 121,966
$ 22,029
$ 43,027
$ 487,477
Expenditures
Debt Service
$
$
$
- $
$
Expended by impact Fees Expenditures
Impact Fee Administration
Impact Fee Program Update
-
-
-
Loan interest
57,526
-
-
-
-
57,526
AB 1600 Disbursements
$ 39,833
-
-
-
670
165
Total Expenditures
$
- $
- $
- $
670 $
57,692
Revenue Less Expenditures
$
8,471 $
121,966 $
22,029 $
42,358 $
429,786
Fund Balance, Beginning of Year
Five Year Revenue Test Using First in first Out Method
(1,173,780)
(1,165,309)
(1,043,343)
(1,021,314)
(978,956)
Fund Balance, End of Year
FY 2017/18
(1,165,309)
(1,043,343)
(1,021,314)
(978,956)
(549,171)
Assigned Fund Balance
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
34,596 8,471
-
835
165
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
Available Fund Balance
$
(1,165,309) $
(1,043,343) $
(1,022,149) $
(979,122) $
(549,171)
Capital Improvement Projects
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yrOldFunds)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greater than Five Prior Fiscal Years
Total Annual Expenditures
$ $ $ - $ 670 $ 57,692
Page 25 of 43
Project Amount Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended by impact Fees Expenditures
Expenditures
Impact Fee Program Update
$ 39,998 0% $
165
$ 39,833
Loan interest
57,526
-
57,526
Total
$ 39,998 $
165
$ 39,833
Project Amount Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended by Impact Fees Expenditures
Expenditures
Impact Fee Program Update
$ 32,085 2% $
670
$ 33,415
Total
$ 32,085 $
670
$ 31,415
Five Year Revenue Test Using First in first Out Method
FY 2014/15 FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 8,471 $ 121,966 $
22,029
$ 43,027
$ 487,477
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
34,596 8,471
121,966
22,029
43,027
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
631 34,596
8,471
121,966
22,029
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
67,380 631
34,596
8,471
121,966
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
19,340 67,380
631
34,596
8,471
Available Revenue Greater than five Prior Fiscal Years
1,295,725] (1,276,386)
(1,209,841)
(1,210,045)
(1,233,141)
Total Revenue Available
$ (1,165,309) $ (1,043,343) $
(1,022,149)
$ (979,957)
$ (550,171)
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Expenses Allocation Current Year
$ - $ - $
-
$ 670
$ 57,692
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (4-yrOldFunds)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greater than Five Prior Fiscal Years
Total Annual Expenditures
$ $ $ - $ 670 $ 57,692
Page 25 of 43
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 coversinew 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, 2019 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 2019/20 a portion of the Citywide IMF fee update. Future projects
will be included in the future year CIP documents as shown below.
wired Findings
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 Impact 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 26 of 43
Beginning balance July 1, 2018 $ 315,440
Fees collected $ 609,228
Interest earned/market loss 11,294
Misc. revenue -
Total $ 620,522
Fee
Amount Funded in
Disbursements from Fee FY 19
Impact Fee Program Update $ 1,666 4Y6
Debenedetti Park 54,905 100'/0
Total $ 56,571
Ending balance June 30, 2019
Page 27 of 43
$ 879,390
Parks & Recreation
FUND: 437
Statement of Revenues and Expenditures and Changes In Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
Fees Collected
$
28,644
$ 496,751
$ 37,470
$ 300,584
$ 609,228
Interest Earned/Mkt Gain/Loss
-
1,686
9,310
3,757
680
11,294
Misc. Revenue
-
$ 747,612
$ 56,571
$ 691,041
Total Revenues
$
30,330
$ 506,061
$ 41,227
$ 301,265
$ 620,522
Expenditures
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
Debt Service
$
-
$ -
$ -
$
$
Impact Fee Administration
543,707
109,002
Total
$ 684,794
Misc. Adjustments
$ 134,331
-
(23,396)
-
-
AB 1600 Disbursements
FY 2014/15
77,039
102,576
238,152
550,463
56,571
Total Expenditures
$
77,039
$ 79,180
$ 238,152
$ 550,463
$ 56,571
Revenue Less Expenditures
$
(46,709)
$ 426,881
$ (196,925)
$ (249,198)
$ 563,950
Fund Balance, Beginning of Year
506,061
381,392
334,682
761,563
564,638
315,440
Fund Balance, End of Year
506,061
334,682
761,563
564,638
315,440
879,390
Assigned Fund Balance
Available Revenue Greater than five Prior Fiscal Years
-
-
496,080
166
-
Available Fund Balance
$
334,682
$ 761,563
$ 68,558
$ 315,273
$ 879,390
Capital Improvement Projects
Page 28 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
491.
$ 1,666
$ 38,332
De Benedetti Park
54,905
100%
54,905
-
De Benedetti Park Trail/Parking Lot
652,709
0%
-
652,709
Total
$ 747,612
$ 56,571
$ 691,041
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 32,085
21%
$ 6,756
$ 25,329
DeBenedettiPark Trail/Parking Lot
652,709
83%
543,707
109,002
Total
$ 684,794
$ 550,463
$ 134,331
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 30,330
$ 506,061
$ 41,227
$ 301,265
$ 620,522
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
44,670
30,330
506,061
41,227
301,265
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
3,512
44,670
30,330
506,061
41,227
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
31,416
3,512
44,670
30,330
506,061
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
41,853
31,416
3,512
44,670
30,330
Available Revenue Greater than five Prior Fiscal Years
182,901
145,574
(557,243)
(608,279)
(620,014)
Total Revenue Available
$ 334,682
$ 761,563
$ 68,558
$ 315,273
$ 879,390
Five Year Expenditure to Revenue Match
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Expenses Allocation Current Year
$
$ -
5 218,690
$ 550,463
$ 56,571
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
19,462
-
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)
(66,394)
Expense Allocation Greaterthan Five Prior Fiscal Years
77,039
145,574
-
Total Annual Expenditures
$ 77,039
$ 79,180
$ 238,152
$ 550,463
$ 56,571
Page 28 of 43
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, 2019 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 2019/20 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 Findings
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 Impact Mitigation Fee Program Nexus 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 2019 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 29 of 43
Beginning balance July 1, 2018 $ 650,910
Fees collected $ 244,989
Interest earned/market loss 175
Misc. revenue -
Total $ 245,164
% Fee
Amount Funded in
Disbursements from Fee FY 19
Impact Fee Program Update $ 354 1%
Total $ 354
Ending balance June 30, 2019 $ 895,720
Page 30 of 43
Electric
FUND: 505
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Revenues
Fees Collected $ 163,985 $ 12,205 $ 83,914 $ 137,611 $ 244,989
Interest Earned/Mkt Gain/Loss - 336 - - 175
Misc. Revenue
Total Revenues
Expenditures
Debt Se rvl ce
Impact Fee Administration
AB 1600 Disbursements
Total Expenditures
Revenue Less Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
Assigned Fund Balance
Available Fund Balance
Capital Improvement Projects
$ 163,985 $ 12,541 $ 83,914 $ 137,611 $ 245,164
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) -
Expense Allocation Greater than Five Prior Fiscal Years 496,594 354
Total Annual Expenditures $ $ $ $ 496,594 $ 3S4
Page 31 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
496,594
354
$ -
$ -
$
$ 496,594
$ 354
$ 163,985
$ 12,541
$ 83,914
$ (358,983)
$ 244,810
749,453
913,438
925,979
1,009,893
650,910
913,438
925,979
1,009,893
650,910
895,720
-
-
1,787
354
-
$ 913,438
$ 925,979
$ 1,008,106
$ 650,556
$ 895,720
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) -
Expense Allocation Greater than Five Prior Fiscal Years 496,594 354
Total Annual Expenditures $ $ $ $ 496,594 $ 3S4
Page 31 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Update
$ 39,998
1% $
354
$ 39,644
Total
$ 39,998
$
354
$ 39,644
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Update
$ 32,085
4% $
1,433
_
$ 30,652
Lead Transfer Project - FY 16 & 17 eligible costs
86,599
100%
86,599
-
Cherokee Express Feeder- FY 17 eligible costs
408,562
100%
408,562
Total
$ 527,246
$
496,594
$ -
Five Year Revenue
Test Using First in
first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 163,985
$ 12,541 $
83,914
$ 137,611
$ 245,164
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
89,641
163,985
12,541
83,914
137,611
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
6,226
89,641
163,985
12,541
83,914
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
117,773
6,226
89,641
163,985
12,541
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
(46,639)
117,773
6,226
89,641
163,985
Available Revenue Greater than five Prior Fiscal Years
582,452
535,813
651,799
162,864
252,505
Total Revenue Available
$ 913,438
$ 925,979 $
1,008,106
$ 650,556
$ 895,720
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) -
Expense Allocation Greater than Five Prior Fiscal Years 496,594 354
Total Annual Expenditures $ $ $ $ 496,594 $ 3S4
Page 31 of 43
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, 2019 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 2019/20 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 Impact 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 2019 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 32 of 43
Beginning balance July 1, 2018 $ 172,933
Fees collected $ 105,583
Interest earned/market loss 3,454
Misc. revenue -
Total $ 109,037
Fee
Amount Funded in
Disbursements from Fee FY 19
Impact Fee Program Update $ 265 1%
Total $ 265
Ending balance June 30, 2019
Page 33 of 43
$ 281,706
General Facilities
FUND: 438
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Descri tion FY 2014/15 FY 2015/16 FY 2016/17
FY 2017/18
FY 2018/19
Revenues
Non -Impact Fee
FY 2018-2019 Projects
Exoended
by Im ace Fees
Expenditures
Fees Collected
$
8,807
$ 127,527
$ 18,833
$ 56,967
$ 105,583
1 nterest Earned/Mkt Gai n/Loss
$ 39,998
212
1,339
646
844
3,454
MiscRevenue
Percent Funded
-
-
-
-
-
Total Revenues
$
9,019
$ 128,865
$ 19,478
$ 57,811
$ 109,037
Expenditures
$ 31,015
Total
$ 32,085
$ 1,070
Debt Service
$
Five Year Revenue Test Using First in first Out Method
$ -
$ -
$
$
Impact Fee Administration
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
-
AB 1600 Disbursements
$ 19,478
$ 57,811
$ 109,037
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
1,070
265
Total Expenditures
$
57,811
$ -
$ -
$ 1,070
$ 265
Revenue Less Expenditures
$
9,019
$ 128,865
$ 19,478
$ 56,740
$ 108,773
Fund Balance, Beginning of Year
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
(41,169)
(32,151)
96,715
116,193
172,933
Fund Balance, End of Year
(152,293)
(32,151)
96,715
116,193
172,933
281,706
Assigned Fund Balance
$ 96,715
$ 114,858
$ 172,669
1,335
265
Available Fund Balance
$
(32,151)
$ 96,715
$ 114,858
$ 172,669
$ 281,706
Capital Improvement Projects
Five Year Ependiture to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation Current Year $ $ $ $ $
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) 1,070 265
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 $ $ $ $ 1,070 $ 265
Page 34 of 43
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Exoended
by Im ace Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
1% $ 265
$ 39,734
Total
$ 39,998
$ 265
$ 39,734
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
bylmpace Fees
Expenditures
Expenditures
Impact Fee Program Update
32,085
3%
1,070
$ 31,015
Total
$ 32,085
$ 1,070
$ 31,015
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 9,019
$ 128,865
$ 19,478
$ 57,811
$ 109,037
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
29,549
9,019
128,865
19,478
57,811
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
895
29,549
9,019
128,865
19,478
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
56,891
895
29,549
9,019
128,865
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
23,789
56,891
895
29,549
9,019
Available Revenue Greater than five Prior Fiscal Years
(152,293)
(128,503)
(72,948)
(72,053)
(42,504)
Total Revenue Available
$ (32,151)
$ 96,715
$ 114,858
$ 172,669
$ 281,706
Five Year Ependiture to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation Current Year $ $ $ $ $
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) 1,070 265
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 $ $ $ $ 1,070 $ 265
Page 34 of 43
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, 2019 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 2019/20 include sidewalk chalk drawing,
Cherokee Lane at Lodi Avenue Sculpture, Kettleman Lane Sculpture and Utility Box Art.
Re uired Findings
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 Impact 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 35 of 43
Beginning balance July 1, 2018 $ 109,854
Fees collected $ 16,694
Interest earned/market loss 1,898
Misc. revenue -
Total $ 18,592
% Fee
Amount Funded in
Disbursements
from Fee
FY 19
Impact Fee Program Update
$
46
1.0•/0
Traffic Control Box Art
1,200
31%
Library Art in Public Places
3,250
100'0
Administration Costs
5,000
100•/0
Total
$
9,496
Ending balance June 30, 2019
$
118,950
% Fee
Funded in
Planned projects for Fiscal Year 2019/20
Amount
FY 20
Project: Miscellaneous Art
44,400
100•/0
Total Projects Planned for FY 19/20
$
44,400
Page 36 of 43
Arts In Public Places
FUND: 434
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
FY 2014/15
FY 2015/16
FY 2016117
FY 2017118
FY 2018/19
Revenues
Fees Collected
$ 1,584
$ 16,844 $
3,903
$ 8,638
$ 16,694
Interest Earned/Mkt Gain/Loss
650
1,322
831
412
1,898
Misc Revenue
-
-
_
_
Total Revenues
$ 2,234
$ 18,166 $
4,734
$ 9,051
$ 18,592
Expenditures
Debt Service
$ -
$ - $
-
$ -
$ -
Impact Fee Administration
-
-
46,778
5,000
AB 1600 Disbursements
25,950
5,259
1,341
10,621
4,496
Total Expenditures
$ 25,950
$ 5,259 $
1,341
$ 57,399
$ 9,496
Revenue Less Expenditures
$ (23,716)
$ 12,908 $
3,393
$ (48,349)
$ 9,096
Fund Balance, Beginning of Year
165,918
142,202
154,810
158,203
109,854
Miscellaneous Adjustments
-
(300)
-
-
-
Fund Balance, End of Year
142,202
154,810
158,203
109,854
118,950
Assigned Fund Balance
-
-
175
48
-
Available Fund Balance
$ 142,202
$ 154,810 $
158,028
$ 109,806
$ 118,950
Capital Improvement Projects
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Im ace Fees Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
0.1% $
46
$ 39,952
Bicycle Rack Project
4,750
0.0%
-
-
Traffic Control Box Art
3,883
30.9%
1,200
Repairs
1,594
0.0%
-
LibraryArtinPublicPlaces
3,250
100.0%
3,250
Prior Years Administration Costs
5,000
100.0%
5,000
-
Total
$ 58,474
$
9,496
$ 39,952
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
bylmpaceFees Expenditures
Expenditures
Impact Fee Program Update
$ 32,085
0.4916 $
127
$ 31,958
Bicycle Rack Project
6,250
100.0% $
6,250
-
Traffic Control Box Art
2,650
100.0% $
2,650
Repairs
1,594
100.0% $
1,594
Prior Years Administration Costs
46,778
100.0%
46,778
Total
$ 89,357
$
57,399
$ -
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
S 2,234
5 18,166 $
4,734
$ 9,051
$ 18,592
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
5,181
2,234
18,166
4,734
9,051
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
502
5,181
2,234
18,166
4,734
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
16,504
502
5,181
2,234
18,166
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
6,307
16,504
502
5,181
2,234
Available Revenue Greater than five Prior Fiscal Years
111.473
112,222
127,210
70,440
66,173
Total Revenue Available
$ 142,202
$ 154,810 $
158,028
$ 109,806
$ 118,950
Five Year Ependiture to Revenue
Match
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Expenses Allocation 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)
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Expense Allocation Greater than Five Prior Fiscal Years
Total Annual Expenditures
25.950 5,259 1,341 57.399 9.496
$ 25,950 $ 5,259 $ 1,341 $ 57,399 $ 9,496
Page 37 of 43
Development Impact Mitigation Fees
July 1, 2017 through June 30, 2018
Land Use
Category
Transportation
Fee/Unit
Police
Fee/Unit
Fire
Fee/Unit
Citywide Park
FeelUnit
Neighborhood
Park
Fee/Unit
General City
Facilities
Fee/Unit
Art In Public
Place
Fee/Unit
Residential
Fee/Unit
Fee/Unit
Fee/Unit
Park
Park
Facilities
Place
Low Density
$711
$753
$385
$3,890
$2,541
$617
$80
Medium Densi
$386
$634
$324
$3,276
$2,140
$519
$67
High Density
$157
$215
$110
$1,111
$713
$176
$23
Infill'
$872
$528
$540
$650
$428
$433
$56
10 lots or less
$157
$215
$110
$1,111
$713
$176
$23
fr.
Land Use
Transportation
Police
Fire
Community
Neighborhood
General City
ArtIn Public
Category
Fee/Unit
Fee/Unit
Fee/Unit
Park
Park
Facilities
Place
Low Density
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Fee/1000
Commercial
$228
$627
f $337
2"
$16,537
$22,521
$16,537
Retail
$1,199
$330
$338
$406
$266
$270
$35
Office/Medical
$872
$528
$540
$650
$428
$433
$56
Industrial
$443
$176
$180
$217
N/A
$144
$19
Land Use
Storm Drain
Storm Drain
South WW
Category
Zone 1
Zone 2
Trunk
Retail
Fee/Unit
Fee/Unit
Fee/Unit
Residential
$14,640
$44,485
N/A
Low Density
$1,394
$4,237
$1,181
Medium Densi
$697
$2,118
$994
High Density
$228
$627
f $337
Land Use
Storm Drain
Fee/Acre
Storm Drain
Fee/Acre
South WW
Fee/Acre
Commercial
Sewer Fee
Water Fee
Sewer Fee
Retail
$14,640
$44,485
$1,096
Office/Medical
$14,640
$44,485
N/A
Industrial
$15,686
$47,663
N/A
Land Use
Category
Residential
Non -Residential
Meter Size
Water Fee
Sewer Fee
Water Fee
Sewer Fee
5/8"
$2,079
$2,831
$2,079
$2,831
3/4"
$3,103
$4,225
$3,103
$4,225
1"
$5,181
$7,056
$5,181
$7,056
11/2"
$10,332
$14,070
$10,332
$14,070
2"
$16,537
$22,521
$16,537
$22,521
3"
$31,026
$42,253
$31,026
$42,253
4"
$51,721
$70,435
$51,721
$70,435
6"
$103,411
$140,828
$106,411
$140,828
8"
$165,464
$225,333
$165,464
$225,333
10"
$237.880
$323.951
$237,880
$323,951
Residential
Reduced Fees
Land Use
Transportation
Police
Fire
Citywide Park
Neighborhood
General City
Art In Public
Category
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Fee/Unit
Low Density
$289
$307
$157
$1,584
$1,016
$251
$33
Medium Densi
$157
$258
$132
$1,334
$856
$211
$27
High Density
$157
$215
$110
$1,111
$713
$176
$23
Infill'
(10 lots or less)
$157
$215
$110
$1,111
$713
$176
$23
Page 38 of 43
Development Impact Mitigation Fees
.hill 1. W117 ihrminh .limp 3fi_ 2MA
Electrical Fees
Panel Category
Panel Size (amps)
208 Volts
240 Volts
480 Volts
Non -Residential Three
200
$1,178
$1,359
$2,718
Phase
400
$2,356
$2,718
$5,437
600
$3,534
$4,077
$8,155
800
$4,712
$5,437
$10,873
1,000
$5,890
n/a
$13,591
1,200
$7,068
N/A
$16,310
1,600
$9,423
n/a
$21,746
2,000
$11,779
n/a
$27,183
2,500
$14,724
n/a
$33,979
3,000
$17,669
n/a
$40,774
Residential Single
60
N/A
$248
n/a
Phase
100
N/A
$413
n/a
125
N/A
$516
n/a
200
N/A
$826
n/a
400
N/A
$1,652
n/a
600
N/A
$2.478
n/a
Non -Residential Single
60
N/A
$248
n/a
Phase
100
N/A
$413
n/a
125
N/A
$516
n/a
200
N/A
$826
n/a
400
N/A
$1,652
n/a
600
N/A
$2,478
n/a
1. Panel upgrade fees are determined as the difference between the fee for the exisiting panel and the proposed panel.
Page 39 of 43
11. Regional Transportation Impact Fee Program (Fund 314)
The Regional Transportation Impact 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 Findings
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 Impact Fee Nexus Study dated April
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 Impact 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 40 of 43
Beginning balance July 1, 2018
Fees collected
Interest earned/market loss
Misc. revenue
Total
Disbursements
Harney Lane Grade Separation
Total
$ 995,241
$ 618,293
19,652
$ 637,946
Ending balance June 30, 2019 $ 1,626,430
Page 41 of 43
% Fee
Amount
Funded in
from Fee
FY 19
$ 6,757
0'D
$ 6,757
Ending balance June 30, 2019 $ 1,626,430
Page 41 of 43
Regional Transportation
FUND: 314
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2014/15
Impact Fee
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Revenues
Expenditures
Expenditures
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Harney Lane Grade Separation
$ 4,969,242
0% $
6,757
S 4,962,485
Fees Collected
$
90,121
$
671,994
$ 983,822
$ 585,263
$
618,293
Interest Earned/Mkt Gain/Loss
Impact Fee
2,397
7,422
4,565
4,002
Expenditures
19,652
Misc. Revenue
Harney Lane Grade Separation
-
18% $
-
$ 4,085,995
Total
$ 4,969,242
Total Revenues
$
92,519
$
679,417
$ 988,387
$ 589,265
$
637,946
Expenditures
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 92,519
$ 679,417
$ 988,387
Debt Service
$
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
$
-
$ -
$
$
_
Impact Fee Administration
37,041
92,519
679,417
-
-
149,460
411,444
-
AB1600Disbursements
679,417
505,815
217,316
261.161
449,530
883,247
92,519
6,757
Total Expenditures
$
5051815
$
261,161
$ 449,530
$ 883,247
$
6,757
Revenue Less Expenditures
$
(413,296)
$
418,256
$ 538,857
$ (293,982)
$
631,188
Fund Balance, Beginning of Year
745,407
332,111
750,367
1,289,223
995,241
Fund Balance, End of Year
332,111
750,367
1,289,223
995,241
1,626,430
Assigned Fund Balance
-
422,205
298,414
7,154
Available Fund Balance
$
332,111
$
328,161
$ 990,809
$ 988,088
$
1,626,430
Capital Improvement Projects
Five Year Expenditure to Revenue Match
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Expenses Allocation Prior Fiscal Year (5 -yr Old Funds)
Harney Lane Grade Separation
$ 4,969,242
0% $
6,757
S 4,962,485
Total
$ 4,969,242
$ 6,757
$ 4,962,485
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Harney Lane Grade Separation
$ 4,969,242
18% $
883,247
$ 4,085,995
Total
$ 4,969,242
$ 883,247
$ 4,085,995
Five Year Revenue Test Using First in first Out Method
FY 2014/15
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
Available Revenue Current Year
$ 92,519
$ 679,417
$ 988,387
$ 589,265
$ 637,946
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
37,041
92,519
679,417
988,387
589,265
Available Revenue Prior Flscal Year (3 -yr Old Funds)
411,444
37,041
92,519
679,417
988,387
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
149,460
411,444
37,041
92,519
679,417
Avallable Revenue Prior Fiscal Year (5 -yr Old Funds)
217,316
149,460
411,444
37,041
92,519
Available Revenue Greater than five Prior Fiscal Years
(575,6691
(1,041,719)
(1,217.997)
(1,398,540)
(1,361,103)
Total Revenue Available
$ 332,111
$ 328,161
$ 990,809
$ 988,088
$ 1,626,430
Five Year Expenditure to Revenue Match
FY 2014/15 FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19
Expenses Allocation Current Year
$ 92,519 $ 261,161 $ 382,530 $ 277,391 $ (305,118)
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds)
37,041 67,000 605,857 311,875
Expenses Allocation Prior Fiscal Year (3 -yr Old Funds)
202,551
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
$ 505,815 $ 261,161 $ 449,530 $ 883,247 $ 6,757
Page 42 of 43
Regional Transportation Impact Fee
July 1, 2017 through June 30, 2018
Page 43 of 43
Current Fee
Annual
FY 17/18
Land Use Type
Schedule
Change O?
RTIF
2.75%
Schedule
Residential (Single
Family DUE)
$3,223.01
$88.63
$3,311.64
Residential (Multi -
Family DUE)
$1,933.80
$53.18
$1,986.98
Retail (Sq. Ft.)
$1.28
$0.04
$1.32
Office (Sq. Ft.
$1.62
$0.04
$1.66
Conunerc ialfIndust6al
(Sq. Ft.)
$0.97
$0.03
$1.00
Warehouse (Sq. Ft.)
$0.41
$0.01
$0.42
*Other(per Tri) $142.20 $(40.08) $102.12
*Alternative fee calculation method for non -retail, non-residential development projects
not otherwise adequately represented in the six land -use categories; typically projects
with minimal or no building area that would nonetheless generate irnpacts to the
transportation network. Exam ales include mining, intemiodal and recreational facilities.
Page 43 of 43