HomeMy WebLinkAboutResolutions - No. 2020-292RESOLUTION NO. 2020-292
A RESOLUTION OF THE LODI CITY COUNCIL
APPROVING THE IMPACT MITIGATION FEE PROGRAM
ANNUAL REPORT FOR FISCAL YEAR 2019/20
-----------------------------------------------------------------------
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 2019/20
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 City Council does hereby approve the
Impact Mitigation Fee (IMF) Program Annual Report for Fiscal Year 2019/20, as shown in
Exhibit A and made part of this Resolution.
Dated: December 2, 2020
I hereby certify that Resolution No. 2020-292 was passed and adopted by the City Council of the
City of Lodi in a regular meeting held December 2, 2020 by the following votes:
AYES: COUNCIL MEMBERS — Chandler, Nakanishi, and Mayor Kuehne
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — Mounce
ABSTAIN: COUNCIL MEMBERS — None
'JENNIFE USMIR
City Clerk
2020-292
Exhibit A
Annual Impact Mitigation Fee Program Report
For the City of Lodi
For Fiscal Year 2019-20
This report contains information on the City of Lodi's Impact Mitigation Fee Programs
(IMFP) for Fiscal Year 2019-20. 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 2019/20, and planned projects. The City has
developed a formal Capital Improvement Program (CIP) during the FY 2020/21 budget
cycle. The projects listed in this report will be recommended to Council for inclusion in the
2020-2025 CIP. This report summarizes revenue and expenditure activity and fund balance
since FY2015/16, 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 2019/20
pursuant to subdivision (e) of Section 66001 and any allocation pursuant to subdivision (f)
of Section 66001.
Page 2 of 41
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
GeneralCity Facilities......................................................................32
Art in Public Place............................................................................35
Cityof Lodi Fee Schedule.................................................................38
Regional Transportation..................................................................40
Page 3 of 41
Presentation of Information by Fund
This report presents information by Fund starting with a summary overview of FY2019/20
Revenues and Expenses, FY2019/20 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 overtime.
The report presents the total FY2019/20 and FY2018/19 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 41
Citi Innnact Mitirratic)n FAP SrhPr1nlP
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 1
$110 1
$1,111
$713
$176 J
$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 1
$627 1
$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 1
N/A 1
$144
$19
Land Use
Storm Drain
Storm Drain
South VWV
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 1
$627 1
$337
Land Use
Storm Drain
Fee/Acre
Storm Drain
Fee/Acre
SouthVWV
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
1. Fees Effective until December 31, 2020. Fees not subject to annual inflationary increases.
Page 5 of 41
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
$3,534
$4,077
$8,155
800
$4,712
$5,437
$10,873
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'
3,000
$17,669
n/a
$40.774
Residential Single
60
(10 lots or less)
$157
$215
$110
$1.111
$713
$176
$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 gees are determined as the difference between the fee for the existing panel and the
proposed panel.
2. Fees Effective until December 31, 2020. Fess not subject to annual inflationary increases.
Page 6 of 41
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, 2020 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 are no projects programmed in this fund for Fiscal Year 2020/21. 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 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 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 41
Beginning balance July 1, 2019 $ 2,746,149
Fees collected
$
618,182
Interest earned/market loss
131,625
Misc. revenue
-
Total
$
749,806
Fee
Amount
Funded in
Disbursements
from Fee
FY 20
Impact Fee Program Update
$
-
0/
Total
$
-
Ending balance June 30, 2020
$ 3,495,955
Note: Beginning and ending balance reflects loan receivable balance due to the Water
IMF Fee from the Fire IMF Fee. As of June 30, 2020, the loan balance was $444,462.
Loan to Fire IMF from Water IMF
Beginning balance July 1, 2019
Payments received
Accrued interest
$ 548,679
,7 �1V7,UUVJ
4,784
Ending balance June 30, 2020 $ 444,462
Page 8 of 41
Water
FUND: 562
Statement of Revenues and Expenditures and Changes in Fund Balance for last Five Fiscal Years
Description
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
$
Impact Fee Administration
$ 39,998
0% $ -
$ 39,998
Fees Collected
$ 332,765
$ 206,847
$ 362,481
$ 528,885
$ 618,182
Interest Earned/Mkt Gain/Loss
1,749
2,865
396
78,799
131,625
Misc. Revenue
$
-
$
$
5,387
Total Revenues
$ 334,514
$ 209,712
$ 362,877
$ 607,684
$ 749,806
Expenditures
Debt Service
$
Percent Funded Impact Fee
$
$
Expended
$ -
$
Impact Fee Administration
$ 39,998
0% $ -
$ 39,998
Total
$ 39,998
$ -
$ 39,998
AB 1600 Disbursements
Project Amount
Percent Funded Impact Fee
Jon -Impact Fee
FY 2018-2019 Projects
5,387
1,328
Expenditures
Total Expenditures
$
-
$
$
5,387
$ 1,328
$
Revenue Less Expenditures
$
334,514
$ 209,712
$
357,490
$ 606,356
$ 749,806
Fund Balance, Beginning of Year
1,231,361
1,238,076
1,572,591
$ 1,775,588
1,782,303
2,139,793
2,746,149
Fund Balance, End of Year
1,572,591
1,782,303
2,139,793
2,746,149
3,495,955
Assigned Fund Balance
-
6,715
1,328
-
-
Available Fund Balance
$
1,572,591
$ 1,775,588
$
2,138,465
$ 2,746,149
$ 3,495,955
Capital Improvement Projects
Five Year Revenue Test Using First in first Out Method
Project Amount
Percent Funded Impact Fee
Jon -Impact Fee
FY 2019-2020 Projects
Expended
by Impact Fees Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
0% $ -
$ 39,998
Total
$ 39,998
$ -
$ 39,998
362,877
Project Amount
Percent Funded Impact Fee
Jon -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
13% $ 5,387
$ 34,611
Total
$ 39,998
$ 5,387
$ 34,611
Five Year Revenue Test Using First in first Out Method
Five Year Expenditure to Revenue Match
FY 2015116 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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 5,387 1,328
Total Annual Expenditures $ $ $ 5,387 $ 1,328 $
Page 9 of 41
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 334,514
$ 209,712
$ 362,877
$ 607,684
$ 749,806
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
20,558
334,514
209,712
362,877
607,684
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
60,408
20,558
334,514
209,712
362,877
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
2,856
60,408
20,558
334,514
209,712
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
110,866
2,856
60,408
20,558
334,514
Available Revenue Greater than five Prior Fiscal Years
1,043,389
1,147,540
1,150,395
1,210,804
1,231,361
Total Revenue Available
$ 1,572,591
$ 1,775,588
$ 2,138,465
$ 2,746,149
$ 3,495,955
Five Year Expenditure to Revenue Match
FY 2015116 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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 5,387 1,328
Total Annual Expenditures $ $ $ 5,387 $ 1,328 $
Page 9 of 41
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 fortune 30, 2020 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 Cityof 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.
Page 10 of 41
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
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 Wastewater Trunk
Line serving the South Area.
Ending Balance fortune 30, 2020 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 are no projects programmed in this fund for Fiscal Year 2020/21. 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 41
Beginning balance July 1, 2019 $ 1,208,569
Fees collected $ 843,146
Interest earned/market loss 106,363
Misc. revenue
Total $ 949,509
% Fee
Amount Funded in
Disbursements from Fee FY 20
Impact Fee Program Update $ - 0%
Debt Service - Future Users 657,689 100%
Total $ 657,689
Ending balance June 30, 2020 $ 1,500,389
Page 12 of 41
Wastewater
FUND: 533
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
ProjectAmount
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
Fees Collected
$
421,048
$ 560,702
$ 585,173
$ 835,311
$ 843,146
Interest Earned/Mkt Gain/Loss
1,458,506
5,211
5,158
7,836
25,145
106,363
Misc. Revenue
565,860
-
Percent Funded
-
-
-
Total Revenues
$
426,259
$ 565,860
$ 593,009
$ 860,455
$ 949,509
Expenditures
0%
$ -
$ 39,998
Debt Service -Future Users
$ 1,500,389
2,050,214
Debt Service
$
200,000
$ -
$ 500,000
$ 570,600
$ 657,689
Impact Fee Administration
$ 1,479,614
-
-
AB1600Disbursements
7,336
1,809
-
Total Expenditures
$
200,000
$ -
$ 507,336
$ 572,409
$ 657,689
Revenue Less Expenditures
$
226,259
$ 565,860
$ 85,673
$ 288,046
$ 291,820
Fund Balance, Beginning of Year
42,730
268,989
834,849
920,523
1,208,569
Fund Balance, End of Year
268,989
834,849
920,523
1,208,569
1,500,389
Assigned Fund Balance
-
9,145
1,809
-
-
Available Fund Balance
$
268,989
$ 825,704
$ 918,713
$ 1,208,569
$ 1,500,389
Capital Improvement Projects
Five Year Revenue Test Using First In first Out Method
ProjectAmount
Percent Funded
Impact Fee
Jon -Impact Fee
FY 2019-2020 Projects
Available Revenue Current Year
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
0%
$ -
$ 39,998
Debt Service -Future Users
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
2,116,195
31%
657,689
1,458,506
Total
$
2,156,193
48,893
$ 657,689
$ 1,498,505
565,860
Project Amount
Percent Funded
Impact Fee
don -Impact Fee
FY 2018-2019 Projects
426,259
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
0%
$ -
$ 39,998
Debt Service -Future Users
$ 1,500,389
2,050,214
28%
570,600
1,479,614
Total
$
2,050,214
$ 570,600
$ 1,479,614
Five Year Revenue Test Using First In first Out Method
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ 200,000 $ $ - $ - $ -
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 438,347 - -
Expenses Allocation Prior Fiscal Year (3-yrOld Funds) 68,989 411,377 797,192
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 $
*No debt service in FY16/17 due to debt refunding.
161,032 (139,503)
200,000 $ - $ 507,336 $ 572,409 $ 657,689
Page 13 of 41
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 426,259
$ 565,860 $
593,009
$ 860,455
$ 949,509
Available Revenue Prior Fiscal Year (2-yrO1d Funds)
78,062
426,259
565,860
593,009
860,455
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
48,893
78,062
426,259
565,860
593,009
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
37,473
48,893
78,062
426,259
565,860
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
156,539
37,473
48,893
78,062
426,259
Available Revenue Greaterthan five Prior Fiscal Years
(478,237)
(330,843)
(793,370)
(1,315,077)
(1,894,703)
Total Revenue Available
$ 268,989
$ 825,704 $
918,713
$ 1,208,569
$ 1,500,389
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ 200,000 $ $ - $ - $ -
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 438,347 - -
Expenses Allocation Prior Fiscal Year (3-yrOld Funds) 68,989 411,377 797,192
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 $
*No debt service in FY16/17 due to debt refunding.
161,032 (139,503)
200,000 $ - $ 507,336 $ 572,409 $ 657,689
Page 13 of 41
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 fortune 30, 2020 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 are no projects programmed in this fund for FY 2020/21. All facilities in this program have
been constructed or will be privately funded.
Required 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 41
Beginning balance July 1, 2019
Fees collected
Interest earned/market loss
Misc. revenue
Total
Disbursements
Impact Fee Program Update
Total
$ 1,244,520
$ 232,393
79,126
VO J11,JLV
Fee
Amount Funded in
from Fee FY 20
$ - 0%
Ending balance June 30, 2020 $ 1,556,040
Page 16 of 41
Storm Drain
FUND: 535
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2015/16
FY 2016/17
FY 2617/18
FY 2018/19
FY 2019/20
Revenues
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
Fees Collected
$
45,481
$ 37,850
$ 13,335
$ 272,270
$ 232,393
Interest Earned/Mkt Gain/Loss
7,981
5,484
3,138
16,337
79,126
Misc. Revenue
FY 2018-2019 Projects
-
-
-
Expenditures
Total Revenues
$
53,461
$ 43,333
$ 16,473
$ 288,607
$ 311,520
Expenditures
$ 597
$ 39,402
Five Year Revenue Test Using First in first Out Method
Debt Service
$
-
$
$ -
$
$ -
Impact Fee Administration
$ 43,333
$ 16,473
$ 288,607
$ 311,520
-
111,320
AB 1600 Disbursements
43,333
16,473
288,607
2,418
597
111,320
Total Expenditures
$
-
$ -
$ 2,418
$ 597
$ -
Revenue Less Expenditures
$
53,461
$ 43,333
$ 14,055
$ 288,010
$ 311,520
Fund Balance, Beginning of Year
Available Revenue Greater than five Prior Fiscal Years
845,660
899,121
942,455
956,510
1,244,520
Fund Balance, End of Year
$ 899,121
899,121
942,455
956,510
1,244,520
1,556,039
Assigned Fund Balance
-
3,015
597
-
-
Available Fund Balance
$
899,121
$ 939,440
$ 955,913
$ 1,244,520
$ 1,556,039
Capital Improvement Projects
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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-yrOld Funds) - - -
Expense Allocation Greater than Five Prior Fiscal Years - - 2,418 597
Total Annual Expenditures $ $ $ 2,418 $ 597 $ -
Page 16 of 41
Project Amount
Percent Funded
Impact Fee
don -Impact Fee
FY 2019.2020 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
0% $
$ 39,998
Total
$ 39,998
$
$ 39,998
Project Amount
Percent Funded
Impact Fee
Jon -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
Five Year Revenue Test Using First in first Out Method
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 53,461
$ 43,333
$ 16,473
$ 288,607
$ 311,520
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
111,320
53,461
43,333
16,473
288,607
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
135,497
111,320
53,461
43,333
16,473
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
-
135,497
111,320
53,461
43,333
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
-
-
135,497
111,320
53,461
Available Revenue Greater than five Prior Fiscal Years
598,844
595,829
595,829
731,325
842,645
Total Revenue Available
$ 899,121
$ 939,440
$ 955,913
$ 1,244,520
$ 1,556,039
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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-yrOld Funds) - - -
Expense Allocation Greater than Five Prior Fiscal Years - - 2,418 597
Total Annual Expenditures $ $ $ 2,418 $ 597 $ -
Page 16 of 41
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 forJune 30, 2020 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 2020/21 include New Signal at Victor/Guild
Roads. 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 41
Beginning balance July 1, 2019 $ 1,062,109
Fees collected $ 202,351
Interest earned/market loss 68,921
Misc. revenue -
Total $ 271,272
% Fee
Funded in
Planned projects for Fiscal Year 2020/21 Amount FY 21
Project: Signal Victor/Guild Roads 762,680 100°/
Total Projects Planned for FY 20/21 $ 762,680
Page 18 of 41
% Fee
Amount
Funded in
Disbursements
from Fee
FY 20
Victor/Guild Signal
$
1,320
3%
Impact Fee Program Update
-
00/0
Total
$
1,320
Ending balance June 30, 2020
$
1,332,061
% Fee
Funded in
Planned projects for Fiscal Year 2020/21 Amount FY 21
Project: Signal Victor/Guild Roads 762,680 100°/
Total Projects Planned for FY 20/21 $ 762,680
Page 18 of 41
Capital Improvement Projects
Project Amount
Streets
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
Expended
by Impact Fees
FUND: 308
Expenditures
Impact Fee Program Update
$
39,998
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal
Years
$ 39,998
Description
Victor/Guild Signal
FY 2015/16
FY 2016/17
FY 2017/18
1,320
FY 2018/19
FY 2019/20
Revenues
$
84,587
$ 1,320
$ 83,267
Fees Collected
$
361,073
$ 75,550
$ 97,819
$
189,815
$ 202,351
Interest Earned/Mkt Gain/Loss
Expenditures
7,366
4,696
458
$
16,821
68,921
Misc. Revenue
$ 39,694
Victor/Guild Signal
44,589
20%
8,895
Total Revenues
$
368,439
$ 80,246
$ 98,277
$
206,636
$ 271,272
Expenditures
Five Year Revenue
Test Using First
in first Out Method
Debt Service
$
-
$ -
$
$
-
$ -
Impact Fee Administration
$ 80,246
$ 98,277
$ 206,636
$ 271,272
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
-
-
AB1600Disbursements
80,246
98,277
13,706
23,084
9,199
1,320
Total Expenditures
$
-
$ 13,706
$ 23,084
$
9,199
$ 1,320
Revenue Less Expenditures
$
368,439
$ 66,541
$ 75,193
$
197,437
$ 269,952
Fund Balance, Beginning of Year
Available Revenue Greater than five Prior Fiscal Years
354,499
722,938
789,478
178,521
864,672
1,062,109
Fund Balance, End of Year
$
722,938
789,478
864,672
$ 1,062,109
1,062,109
1,332,061
Assigned Fund Balance
-
34,561
17,759
Available Fund Balance
$
722,938
$ 754,918
$ 846,912
$
1,062,109
$ 1,332,061
Capital Improvement Projects
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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 1,320
Total Annual Expenditures $ $ 13,706 $ 23,084 $ 9,199 $ 1,320
Page 19 of 41
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
0%
$ -
$ 39,998
Victor/Guild Signal
44,589
3%
1,320
43,269
Total
$
84,587
$ 1,320
$ 83,267
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
Five Year Revenue
Test Using First
in first Out Method
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$
368,439
$ 80,246
$ 98,277
$ 206,636
$ 271,272
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
24,162
368,439
80,246
98,277
206,636
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
97,266
24,162
368,439
80,246
98,277
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
3,794
97,266
24,162
368,439
80,246
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
378,551
3,794
97,266
24,162
368,439
Available Revenue Greater than five Prior Fiscal Years
(149,275)
181,010
178,521
284,348
307,190
Total Revenue Available
$
722,938
$ 754,918
$ 846,912
$ 1,062,109
$ 1,332,061
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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 1,320
Total Annual Expenditures $ $ 13,706 $ 23,084 $ 9,199 $ 1,320
Page 19 of 41
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 fortune 30, 2020 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.
There are no programmed projects for FY 2020/21 in this fund. New vehicle purchases are
planned only as new officers are hired to serve new development. Future projects will be
included in the future year CIP documents.
Required 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 41
Beginning balance July 1, 2019 $ 428,584
Fees collected $ 164,537
Interest earned/market loss 32,267
Misc. revenue -
Total $ 196,804
% Fee
Amount Funded in
Disbursements from Fee FY 20
Impact Fee Program Update $ 00/0
Total $
Ending balance June 30, 2020 $ 625,388
Page 21 of 41
Police
FUND: 435
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
Fees Collected
$ 153,873
$ 21,295
$ 69,662
$ 127,880
$ 164,537
Interest Earned/Mkt Gain/Loss
2,292
1,231
801
5,758
32,267
Misc. Revenue
-
-
-
-
Total Revenues
$ 156,165
$ 22,526
$ 70,463
$ 133,638
$ 196,804
Expenditures
Debt Service
$ -
$
$
$
$ -
Impact Fee Administration
AB 1600 Disbursements
1,309
323
Total Expenditures
$
$
$ 1,309
$ 323
$ -
Revenue Less Expenditures
$ 156,165
$ 22,526
$ 69,154
$ 133,315
$ 196,804
Fund Balance, Beginning of Year
47,424
203,589
226,115
295,269
428,584
Fund Balance, End of Year
203,589
226,115
295,269
428,584
625,388
Assigned Fund Balance
-
1,632
323
-
-
Available Fund Balance
$ 203,589
$ 224,483
$ 294,946
$ 428,584
$ 625,388
Capital Improvement Projects
Percent Funded
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
by Impact Fees
Expenditures
_ Expenditures _
Impact Fee Program Update
0%
$ -
$ 39,998
Total
$ -
$ 39,998
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
1%
$ 323
$ 39,675
Total
$ 323
$ 39,675
Five Year Revenue Test Using First in
first Out Method
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 156,165
$ 22,526
$ 70,463
$ 133,638
$ 196,804
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
11,006
156,165
22,526
70,463
133,638
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
34,774
11,006
156,165
22,526
70,463
Available Revenue Prior Fiscal Year (4-yrOldFunds)
1,085
34,774
11,006
156,165
22,526
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
103,351
1,085
34,774
11,006
156,165
Available Revenue Greater than five Prior Fiscal Years
(102,793)
(1,074)
(1,521)
32,831
43,837
Total Revenue Available
$ 203,589
$ 224,483
$ 294,946
$ 426,952
$ 623,433
Five Year Expenditure to Revenue Match
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
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
Page 22 of 41
1,309
323
- $ 1,309 $ 323 $
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, 2020, the loan balance was $444,462.
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 fortune 30, 2020 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 2020/21 include a 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 41
Beginning balance July 1, 2019 $ (549,171)
Fees collected $ 109,955
Interest earned/market loss 619
Misc. revenue -
Total $ 110,574
% Fee
Amount Funded in
Disbursements from Fee FY 20
Impact Fee Program Update $ - 0•/0
Loan interest 4,784 00/0
Total $ 4,784
Ending balance June 30, 2020
$ (443,381)
Note: Beginning and ending balance is negative due to outstanding loan due to the
Water IMF Fee. As of June 30, 2020, the loan balance was $444,462.
Loan to Fire IMF from Water IMF
Beginning balance July 1, 2019
Payments received
Accrued interest
Ending balance June 30, 2020
Page 24 of 41
$ 548,679
4,784
Fire
FUND: 436
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
Fees Collected
$
121,012
$ 21,714
$ 42,113
$ 84,120
$ 109,955
Interest Earned/Mkt Gain/Loss
4,784
954
314
914
485
619
Misc. Revenue
44,782
-
$
-
402.873
-
Total Revenues
$
121,966
$ 22,029
$ 43,027
$ 487,477
$ 110,574
Expenditures
by Impact Fees
Expenditures
Expendltures
Impact Fee Program Update
$
Debt Service
$
-
$ -
$ -
$
$ -
Impact Fee Administration
0%
-
57,526
Total
$
Loan interest
$ 165
$ 97,359
-
57,526
4,784
AB 1600 Disbursements
670
165
-
Total Expenditures
$
FY 2019/20
$
$ 670
$ 57,692
$ 4,784
Revenue Less Expenditures
$
121,966
$ 22,029
$ 42,358
$ 429,786
$ 105,791
Fund Balance, Beginning of Year
43,027
(1,165,309)
(1,043,343)
(1,021,314)
(978,956)
(549,171)
Fund Balance, End of Year
22,029
(1,043,343)
(1,021,314)
(978,956)
(549,171)
(443,380)
Assigned Fund Balance
121,966
22,029
835
165
67,380
631
Available Fund Balance
$
(1,043,343)
$ (1,022,149)
$ (979,122)
$ (549,171)
$ (443,380)
Capital Improvement Projects
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ - $ $ 670 $ 57,692 $ 4,784
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
Page 25 of 41
$ 670 $ 57,692 $ 4,784
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
Expended
by Impact Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
0%
$
$ 39,998
Loan interest
4,784
0%
4,784
Total
$
44,782
$
$ 44,782
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impact Fees
Expenditures
Expendltures
Impact Fee Program Update
$
39,998
0%
$ 165
$ 39,833
Loan interest
57,526
0%
-
57,526
Total
$
97,524
$ 165
$ 97,359
Five Year Revenue Test Using First in first Out Method
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$
121,966
$ 22,029
$ 43,027
$ 487,477
$ 110,574
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
8,471
121,966
22,029
43,027
487,477
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
34,596
8,471
121,966
22,029
43,027
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
631
34,596
8,471
121,966
22,029
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
67,380
631
34,596
8,471
121,966
Available Revenue Greaterthan five Prior Fiscal Years
R1,276,386j
(1,209,911)
(1,210,045)
(1,233,1411
(1,229,454)
Total Revenue Available
$
(1,043,343)
$ (1,022,149)
$ (979,957)
$ (550,171)
$ (444,380)
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ - $ $ 670 $ 57,692 $ 4,784
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
Page 25 of 41
$ 670 $ 57,692 $ 4,784
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 fortune 30, 2020 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 2020/21 include DeBenedetti Park Development. Future projects
will be included in the future year CIP documents as shown below.
Required 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 41
Beginning balance July 1, 2019 $ 879,390
Fees collected $ 1,949,920
Interest earned/market loss 149,084
Misc. revenue -
Total $ 2,099,004
% Fee
Funded in
Planned projects for Fiscal Year 2020/21 Amount FY 21
Fee Update $ 1,998,154 69%
Total Projects Planned for FY 20/21 $ 1,998,154
P ge 27 of 41
% Fee
Amount
Funded in
Disbursements
from Fee
FY 20
Impact Fee Program Update
$
-
00/0
De Benedetti Park Development
10,512
13%
Debenedetti Park
71,846
87%
Total
$
82,358
Ending balance June 30, 2020
$
2,896,036
% Fee
Funded in
Planned projects for Fiscal Year 2020/21 Amount FY 21
Fee Update $ 1,998,154 69%
Total Projects Planned for FY 20/21 $ 1,998,154
P ge 27 of 41
FUND: 437
Statement of Revenues and Expenditures and Changes In Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2015/16
FY 2016/17
Non -Impact Fee
FY 201_7/18
FY 2018/19
FY 2019/20
Revenues
Impact Fee Program Update
$ 39,998
0% $
-
$ 39,998
De Benedetti Park
10,512
Fees Collected
$
496,751
$ 37,470
$
300,584
$ 609,228
$ 1,949,920
Interest Earned/Mkt Gain/Loss
652,709
9,310
3,757
652,709
680
11,294
149,084
Misc. Revenue
$ 692,707
-
Project Amount
Percent Funded
_
Non -Impact Fee
FY 2018-2019 Projects
Total Revenues
$
506,061
$ 41,227
$
301,265
$ 620,522
$ 2,099,004
Expenditures
54,905
100%
54,905
DeBenedettiPark Trail/Parking Lot
652,709
0%
Debt Service
$
_
$ _
$
56,571
$ _
$ _
Impact Fee Administration
_
Misc. Adjustments
(23,396)
-
-
_
AB 1600 Disbursements
102,576
238,152
550.463
56,571
82,357
Total Expenditures
$
79,180
$ 238,152
$
550,463
$ 56,571
$ 82,357
Revenue Less Expenditures
$
426,881
$ (196,925)
$
(249,198)
$ 563,950
$ 2,016,647
Fund Balance, Beginning of Year
334,682
761,563
564,638
315,440
879,390
Fund Balance, End of Year
761,563
564,638
315,440
879,390
2,896,037
Assigned Fund Balance
-
496,080
166
-
-
Available Fund Balance
$
761,563
$ 68,558
$
315,273
$ 879,390
$ 2,896,037
Capital Improvement Projects
Five Year Revenue Test Using First in first Out Method
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
Expended
by Impact Fees Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
0% $
-
$ 39,998
De Benedetti Park
10,512
100%
10,512
-
DeBenedetti Park Development
71,846
100%
71,846
-
DeBenedettiParkTrail/ParkingLot
652,709
0%
-
652,709
Total
$ 775,065
$
82,357
$ 692,707
30,330
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
4% $
1,666
$ 38,332
DeBenedetti Park
54,905
100%
54,905
DeBenedettiPark Trail/Parking Lot
652,709
0%
-
652,709
Total
$ 747,612
$
56,571
$ 691,041
Five Year Revenue Test Using First in first Out Method
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ $ 218,690 $ 550,463 $ 56,571 $ 82,357
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 Greater than Five Prior Fiscal Years 145.574
Total Annual Expenditures
$ 79,180 $ 238,152 $ 550,463 $ 56,571 $ 82,357
Page 28 of 41
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 506,061
$ 41,227
$ 301,265
$ 620,522
$ 2,099,004
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
30,330
506,061
41,227
301,265
620,522
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
44,670
30,330
506,061
41,227
301,265
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
3,512
44,670
30,330
506,061
41,227
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
31,416
3,512
44,670
30,330
506,061
Available Revenue Greater than five Prior Fiscal Years
145,574
(557,243)
(608,279)
(620,014)
(672,042)
Total Revenue Available
$ 761,563
$ 68,558
$ 315,273
$ 879,390
$ 2,896,037
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ $ 218,690 $ 550,463 $ 56,571 $ 82,357
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 Greater than Five Prior Fiscal Years 145.574
Total Annual Expenditures
$ 79,180 $ 238,152 $ 550,463 $ 56,571 $ 82,357
Page 28 of 41
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 fortune 30, 2020 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.
There are no projects programmed in this fund for Fiscal Year 2020/21. 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 41
Beginning balance July 1, 2019 $ 895,720
Fees collected $ 265,348
Interest earned/market loss 150
Misc. revenue -
Total $ 265,498
Fee
Amount Funded in
Disbursements from Fee FY 20
Impact Fee Program Update $ - 0/
Total $
Ending balance June 30, 2020
Page 30 of 41
$ 1,161, 218
Electric
FUND: SOS
Statement of Revenues and Expenditures and Changes In Fund Balance for Last Five Fiscal Years
Description
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
FY 2019/20
Available Revenue Current Year
$ 12,541
$ 83,914 $
137,611
$ 245,164
Fees Collected
$
12,205
$ 83,914
$ 137,611
$ 244,989
$ 265,348
Interest Earned/Mkt Gain/Loss
89,641
336
-
-
175
150
Misc. Revenue
89,641
-
12,541
83,914
-
-
Total Revenues
$
12,541
$ 83,914
$ 137,611
$ 245,164
$ 265,498
Expenditures
252,505
416,490
Total Revenue Available
$ 925,979
$ 1,008,106 $
650,556
Debt Service
$
$
$ -
$ -
$
Impact Fee Administration
-
-
-
AB1600Disbursements
-
446,594
354
-
Total Expenditures
$
$ -
$ 496,594
$ 3S4
$ -
Revenue Less Expenditures
$
12,541
$ 83,914
$ (358,983)
$ 244,810
$ 265,498
Fund Balance, Beginning of Year
913,438
925,979
1,009,893
650,910
895,720
Fund Balance, End of Year
925,979
1,009,893
650,910
895,720
1,161,218
Assigned Fund Balance
-
1,787
354
-
-
Available Fund Balance
$
925,979
$ 1,008,106
$ 650,556
$ 895,720
$ 1,161,218
Capital Improvement Projects
FY 2019-2020 Projects
Impact Fee Update
Total
FY 2018-2019 Projects
Impact Fee Update
Lead Transfer Project - FY 16 & 17 eligible costs
Cherokee Express Feeder- FY 17 eligible costs
Total
Project Amount Percent Funded Impact Fee Non -Impact Fee
Expended by Impact Fees Expenditures Expenditures
$ 39,998 0% $ - $ 39,998
$ 39,998 $ - $ 39,998
Project Amount Percent Funded Impact Fee Non -Impact Fee
Expended by Impact Fees Expenditures Expenditures
$ 39,998 1% $ 354 $ 39,644
86,599 100% 86,599 -
408,562 1000% 408,562
$ 535,159 $ 495,515 $
Five Year Revenue Test Using First In first Out Method
FY 2015/16
FY 2016/17 FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 12,541
$ 83,914 $
137,611
$ 245,164
$ 265,498
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
163,985
12,541
83,914
137,611
245,164
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
89,641
163,985
12,541
83,914
137,611
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
6,226
89,641
163,985
12,541
83,914
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
117,773
6,226
89,641
163,985
12,541
Available Revenue Greater than five Prior Fiscal Years
535,813
651,799
162,864
252,505
416,490
Total Revenue Available
$ 925,979
$ 1,008,106 $
650,556
$ 895,720
$ 1,161,218
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
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 496,594 354
Total Annual Expenditures $ $ $ 496,594 $ 354 $
Page 31 of 41
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 fortune 30, 2020 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.
There are no projects programmed in this fund for Fiscal Year 2020/21. 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 41
Beginning balance July 1, 2019
Fees collected
Interest earned/market loss
Misc. revenue
Total
Disbursements
Impact Fee Program Update
Total
Ending balance June 30, 2020
Page 33 of 41
$ 281,706
$ 134,039
2,640
'? l30,0iZF
Fee
Amount Funded in
from Fee FY 20
$ 0%
$ 418,385
General Facilities
FUND: 438
Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Description
Project Amount
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
bylmpace Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
Fees Collected
$
127,527
$ 18,833
$ 56,967
$ 105,583
$ 134,039
Interest Earned/Mkt Gain/Loss
1,339
646
844
3,454
2,640
Misc Revenue
FY 2018-2019 Projects
-
bylmpace Fees
-
-
-
Total Revenues
$
128,865
$ 19,478
$ 57,811
$ 109,037
$ 136,680
Expenditures
$ 265
$ 39,733
Five Year Revenue Test Using First in
first Out Method
Debt Service
$
-
$ -
$
$ -
$ -
Impact Fee Administration
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 128,865
-
$ 57,811
AB 1600 Disbursements
$ 136,680
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
9,019
1,070
265
57,811
Total Expenditures
$
-
$
$ 1,070
$ 265
$ -
Revenue Less Expenditures
$
128,865
$ 19,478
$ 56,740
$ 108,773
$ 136,680
Fund Balance, Beginning of Year
895
(32,151)
96,715
116,193
172,933
281,706
Fund Balance, End of Year
(72,053)
96,715
116,193
172,933
281,706
418,386
Assigned Fund Balance
$ 281,706
-
1,335
265
-
-
Available Fund Balance
$
96,715
$ 114,858
$ 172,669
$ 281,706
$ 418,386
Capital Improvement Projects
Five Year Ependiture to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ $ $ $ - $
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) - - -
Expenses AllocatlonPriorFiscalYear (3-yrOld Funds) - 1,070 265
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 $ - $ - $ 1,070 $ 265 $ -
Page 34 of 41
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2019-2020 Projects
Expended
bylmpace Fees
Expenditures
Expenditures
Impact Fee Program Update
$ 39,998
0% $
$ 39,998
Total
$ 39,998
$
$ 39,998
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
bylmpace Fees
Expenditures
Expenditures
Impact Fee Program Update
39,998
1%
265
$ 39,733
Total
$ 39,998
$ 265
$ 39,733
Five Year Revenue Test Using First in
first Out Method
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 128,865
$ 19,478
$ 57,811
$ 109,037
$ 136,680
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
9,019
128,865
19,478
57,811
109,037
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
29,549
9,019
128,865
19,478
57,811
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
895
29,549
9,019
128,865
19,478
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
56,891
895
29,549
9,019
128,865
Available Revenue Greater than five Prior Fiscal Years
(128,503)
(72,948)
(72,053)
(42,504)
(33,486
Total Revenue Available
$ 96,715
$ 114,858
$ 172,669
$ 281,706
$ 418,386
Five Year Ependiture to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ $ $ $ - $
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) - - -
Expenses AllocatlonPriorFiscalYear (3-yrOld Funds) - 1,070 265
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 $ - $ - $ 1,070 $ 265 $ -
Page 34 of 41
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 fortune 30, 2020 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 2020/21 include Downtown Art Mural, Metal
Art Sculpture, Traffic Control Box Paint and various art projects.
Required 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 36 of 41
Beginning balance July 1, 2019 $ 118,950
Fees collected $ 19,125
Interest earned/market loss 7,100
Misc. revenue -
Total $ 26,225
% Fee
Amount Funded in
Disbursements from Fee FY 20
Impact Fee Program Update $ - 0.05/0
AIPP Various Projects 6,473 86.6%
Administration Costs 1,000 13%
Total $ 7,473
Ending balance June 30, 2020 $ 137,702
% Fee
Funded in
Planned projects for Fiscal Year 2020/21 Amount FY 21
Project: Miscellaneous Art 76,027 100.0
Total Projects Planned for FY 20/21 $ 76,027
Page 36 of 41
Arts In Public Places
FUND: 434
Statement of Revenues and Expenditures and Changes In Fund Balance for Last Five Fiscal Years
Description
FY 2015/16
FY 2015/16
FY 2016/17
FY 2017/18
FY 2019/2D
FY 2018/19
FY 2019/20
Revenues
9,051 $
18,592
$ 26,226
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
2,234
18,166
4,734
Fees Collected
$
16,844
$ 3,903
$ 8,638
$
16,694
$ 19,125
Interest Earned/Mkt Gain/Loss
502
1,322
831
412
4,734
1,898
7,100
Misc Revenue
5,181
-
-
-
112,222
127,210
70,440
Total Revenues
$
18,166
$ 4,734
$ 9,051
$
18,592
$ 26,226
Expenditures
Debt Service
$
-
$ -
$
$
-
$
Impact Fee Administration
-
-
46,778
5,000
1,000
AB 1600 Disbursements
5,259
1,341
10,621
4..496
6,473
Total Expenditures
$
5,259
$ 1,341
$ 57,399
$
9,496
$ 7,473
Revenue Less Expenditures
$
12,908
$ 3,393
$ (48,349)
$
9,096
$ 18,753
Fund Balance, Beginning of Year
142,202
154,810
158,203
109,854
118,950
Miscellaneous Adjustments
(300)
-
-
-
Fund Balance, End of Year
154,810
158,203
109,854
118,950
137,703
Assigned Fund Balance
-
175
48
-
-
Available Fund Balance
$
154,810
$ 158,028
$ 109,806
$
118,950
$ 137,703
Capital Improvement Projects
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2018-2019 Projects
Expended
by Impace Fees
Expenditures
Expenditures
Impact Fee Program Update
$
39,998
0.0%
$ -
$
39,998
AIPP Various Projects
6,473
100.0%
6,473
-
Bicycle Rack Project
4,750
0.0%
-
Traffic Control Box Art
3,883
0.0%
Repairs
1,594
0.0%
Library Art in Public Places
3,250
0.0%
-
PriorYearsAdministrationCosts
5,000
20.0%
1,000
-
Total
$
64,947
$ 7,473
$
39,998
Project Amount
Percent Funded
Impact Fee
Non -Impact Fee
FY 2017-2018 Projects
Expended
by Im ace Fees
Ex enciltures
Expenditures
Impact Fee Program Update
$
39,998
0.1%
$ 46
$
39,952
Bicycle Rack Project
4,750
0.0%
-
4,750
Traffic Control Box Art
3,883
30.9%
1,200
2,683
Repairs
1,594
0.0%
-
1,594
Library Art in Public Places
3,250
100.0%
3,250
-
PriorYearsAdministrationCosts
5,000
100.0%
5,000
Total
$
58,474
$ 9,496
$
Five Year Revenue Test Using First in first Out Method
Five Year Ependiture to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019120
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 5,259 1,341 57,399 9,496 7,473
Total Annual Expenditures $ 5,259 $ 1,341 $ 57,399 $ 9,496 $ 7,473
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/2D
Available Revenue Current Year
$ 18,166
$ 4,734 $
9,051 $
18,592
$ 26,226
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
2,234
18,166
4,734
9,051
18,592
Available Revenue Prior Fiscal Year (3 -yr Old Funds)
5,181
2,234
18,166
4,734
9,051
Available Revenue PrlorFiscal Year (4-yrO1d Funds)
502
5,181
2,234
18,166
4,734
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
16,504
502
5,181
2,234
18,166
Available Revenue Greater than five Prior Fiscal Years
112,222
127,210
70,440
66,173
60,935
Total Revenue Available
$ 154,810
$ 158,028 $
109,806 $
118,950
$ 137,703
Five Year Ependiture to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/18 FY 2018/19 FY 2019120
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 5,259 1,341 57,399 9,496 7,473
Total Annual Expenditures $ 5,259 $ 1,341 $ 57,399 $ 9,496 $ 7,473
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 38 of 41
Beginning balance July 1, 2019
Fees collected
Interest earned/market loss
Misc. revenue
Tota I
Disbursements
Harney Lane Grade Separation
Total
$ 1,626,430
$ 1,032,457
142,838
$ 1,175,295
% Fee
Amount Funded in
from Fee FY 20
$ 0%
Ending balance June 30, 2020 $ 2,801,725
Page 39 of 41
Regional Transportation
FUND: 314
Statement of Revenues and Expenditures and Changes In Fund Balance for Last Five Fiscal Years
Description
FY 2015/16
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Revenues
$ 988,387 $
589,265 $
637,946
$ 1,175,295
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
92,519
Fees Collected
$
671,994
$ 983,822
$ 585,263
$ 618,293
$ 1,032,457
Interest Earned/Mkt Gain/Loss
988,387
7,422
4,565
4,002
19,652
142,838
Misc. Revenue
988,387
-
149,460
-
-
92,519
Total Revenues
$
679,417
$ 988,387
$ 589,265
$ 637,946
$ 1,175,295
Expenditures
$ 328,161
$ 990,809 $
988,088 $
1,626,430
$ 2,801,724
Debt Service
$
-
$
$
$ -
$
Impact Fee Administration
-
-
'
AB 1600 Disbursements
261,161
449,530
883,247
6,757
-
Total Expenditures
$
261,161
$ 449,530
$ 883,247
$ 6,757
$ -
Revenue Less Expenditures
$
418,256
$ 538,857
$ (293,982)
$ 631,188
$ 1,175,295
Fund Balance, Beginning of Year
332,111
750,367
1,289,223
995,241
1,626,430
Fund Balance, End of Year
750,367
1,289,223
995,241
1,626,430
2,801,724
Assigned Fund Balance
422,205
298,414
7,154
-
-
Available Fund Balance
$
328,161
$ 990,809
$ 988,088
$ 1,626,430
$ 2,801,724
Capital Improvement Projects
Project Amount Percent Funded Impact Fee Non -Impact Fee
FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures
Harney Lane Grade Separation $ 4,969,242 0% $ $ 4,969,242
Total $ 4,969,242 $ $ 4,969,242
ProjectAmount Percent Funded Impact Fee Non -Impact Fee
FY 2018-2019 Projects Expended by Impact Fees Expenditures Expenditures
Harney Lane Grade Separation $ 4,969,242 0% $ 6,757 $ 4,962,485
Total $ 4,969,242 $ 6,757 $ 4,962,485
Five Year Revenue Test Using First in first Out Method
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/1B FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ 261,161 $ 382,530 $ 277,391 $ (305,118) $ (943,063)
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 67,000 605,857 311,875 943,063
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
$ 261,161 $ 449,530 $ 883,247 $ 6,757 $
Page 40 of 41
FY 2015/16
FY 2016/17
FY 2017/18
FY 2018/19
FY 2019/20
Available Revenue Current Year
$ 679,417
$ 988,387 $
589,265 $
637,946
$ 1,175,295
Available Revenue Prior Fiscal Year (2 -yr Old Funds)
92,519
679,417
988,387
589,265
637,946
Available Revenue Prior Fiscal Year (3-yrOld Funds)
37,041
92,519
679,417
988,387
589,265
Available Revenue Prior Fiscal Year (4 -yr Old Funds)
411,444
37,041
92,519
679,417
988,387
Available Revenue Prior Fiscal Year (5 -yr Old Funds)
149,460
411,444
37,041
92,519
679,417
Available Revenue Greater than five Prior Fiscal Years
(1,041,719)
(1,217,997)
(1,398,540)
(1,361,103)
(1,268,585)
Total Revenue Available
$ 328,161
$ 990,809 $
988,088 $
1,626,430
$ 2,801,724
Five Year Expenditure to Revenue Match
FY 2015/16 FY 2016/17 FY 2017/1B FY 2018/19 FY 2019/20
Expenses Allocation Current Year $ 261,161 $ 382,530 $ 277,391 $ (305,118) $ (943,063)
Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 67,000 605,857 311,875 943,063
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
$ 261,161 $ 449,530 $ 883,247 $ 6,757 $
Page 40 of 41
Regional Transportation Impact Fee
July 1, 2019 through June 30, 2020
FY 19120 Fee Rates
Land Use Type
Fee Rate
Single Family Residential (DUE)
$3,510.92
Single Fam. - Smart Growth Rate
$2,984.28
Multi -Family Residential (DUE)
$2,106.55
Multi-Fam. - Smart Growth Rate
$1,790.57
Retail (Sq Feet
$1.40
Office (Sq. Feet
$1.76
Commercial / Industrial ffq. Feet
$1.06
Warehouse (Sq. Feet
$0.44
Other Per Tri
$108.26
Page 41 of 41