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Home My WebLink AboutResolutions - No. 2022-08RESOLUTION NO. 2022-08 A RESOLUTION OF THE LODI CITY COUNCIL APPROVING THE IMPACT MITIGATION FEE PROGRAM ANNUAL REPORT FOR FISCAL YEAR 2020/21 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 2020/21 identifies impact fee programs for which there are unexpended development impact fees for which findings are required and the required findings are included in the report; and NOW, THEREFORE, BE IT RESOLVED that the City Council does hereby approve the Impact Mitigation Fee (IMF) Program Annual Report for Fiscal Year 2020/21, as shown in Exhibit A and made part of this Resolution. Dated: January 5, 2022 I hereby certify that Resolution No. 2022-08 was passed and adopted by the City Council of the City of Lodi in a regular meeting held January 5, 2022 by the following votes: AYES: COUNCIL MEMBERS — Hothi, Khan, Kuehne, Nakanishi, and Mayor Chandler NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — None NIFER USMIR City Clerk 2022-08 Exhibit A Annual Impact Mitigation Fee Program Report For the City of Lodi For Fiscal Year 2020-21 This report contains information on the City of Lodi's Impact Mitigation Fee Programs (IMFP) for Fiscal Year 2020/21. 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 2020/21, and planned projects. The City Capital Improvement Program (CIP) includes information for funded projects. The projects listed in this report will be recommended to Council for inclusion in the 2021-2026 CIP. This report summarizes revenue and expenditure activity and fund balance since FY2016/17, 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 2020/21 pursuant to subdivision (e) of Section 66001 and any allocation pursuant to subdivision (f) of Section 66001. Page 2 of 40 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................................................................................................... 6 Wastewater......................................................................................... 9 StormDrainage................................................................................. 13 Transportation.................................................................................. 16 Police................................................................................................. 19 Fire..................................................................................................... 22 Parks........... .... ...... ........................ ................................ 25 ElectricUtility.................................................................................... 28 General City Facilities........................................................................ 31 Art in Public Place.............................................................................. 34 City of Lodi Fee Schedule.................................................................. 37 Regional Transportation.................................................................... 40 Page 3 of 40 Presentation of Information by Fund This report presents information by Fund starting with a summary overview of FY2020/21 Revenues and Expenses, FY2020/21 Project disbursements, and Projects for FY2020/21. 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 FY2020/21 and FY2019/20 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 40 City Impact Mitigation Fee Schedule Development Impact Mitigation Fees LandUse Category Trarsoortation Police 1 Fire Community Park Ne-Zhborhood General City Park facilities Art in Public Places Feclumit Aesiderrtia( Commercial $1.733 55,268 51,468 Medium Dentitp $1167 $2,533 Low Density $1184 $936 $479 SA,936 $3,159 $757 $99 Medium Density 5480$2,661 $1,064 $403 $4,073 $2,661 $645 583 High Dersity $480 $656 $335 $3,394 52,217 5538 $70 Land Use Category Transportation Police fire Community Park I Neighborhood Park General City facilities Art in Public Places Fer,+1D0O Bldg SF Commercial $1.733 55,268 51,468 Medium Dentitp $1167 $2,533 $1,236 Retail $1,491 $410 $1120 $505 $331 $336 $44 Offic4rMedical $1,064 55656 $671 $608 $532 $538 S70 Industrial 1 5551 5219 5224 $270 N/A $179 $24 Land Use Category Storm Drain Zone 1 Storm Drain Zone 2 South WW Trunk Fee/Unit ResideraW 3/4" 53,856 55,253 Wo Density $1.733 55,268 51,468 Medium Dentitp $1167 $2,533 $1,236 Fti h Denik 5697 52.117 51.031 Land Use Cate, , Storm Drain Zone l Storm Drain Zone 2 South WW Trunk fee,; Acre Commercial 3/4" 53,856 55,253 Retail 518,202 $55,307 $1,353 Office/Medical 513,202 555,307 $1,963 ladostrial 519,502 $59,259 $1,363 Mete• Size Me cental ar Nan-Res;d e n ra IJ Water Fee Sewer Fee 5J8" $2,585 $3,520 3/4" 53,856 55,253 1" 56,481 $8,773 1 112' $12,646 $17;493 2' $20,560 $28,000 3' $3$574 $52,532 4' $67,30.1 $67,571 6' 5126.569 5175,069 8' 5205, 719 5280.153 10" 5295,752 5402.763 Electrical Fees Panel Category P argil Site 205 Voltz 2170 Voh: 450 Voltz {am os( Nor, -Residential M 51,465 $1,690 53,379 Three Phase 40D $2,929 $3,379 $6,760 600 $4.394 55,069 $10.139 690 55,8511 55,760 $13,518 1,000 $7,323 NIA $15.697 1,200 SS,766 N,rA $20,278 1,600 $11,715 N/A $27,036 2,000 $14,645 N/A $33.796 2,500 $19,306 NJA $42,246 3,000 521.966 N,A $50.698 Residential 60 N/A $306 NIA Single Phase 100 NIA $513 N/A 125 NIA $642 N/A 200 NTA 51,027 N/A 400 NM 52,054 NFA NIA 53,081 N/A Non-Resident�al N/A $306 N/A Single Phase NfA $513 NIA N/A $642 NIA 2OD N/A 51,027 NIA 400 NIA $2,054 N/A 6D0 NIA 53,081 N/A 1 fees effective January 1, 2021 through December 31, 2D21(ur ers City Council adop-- an updated fee schedule prior to that date). Page 5 of 40 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 for June 30, 2021 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 2021/22. Future projects will be included in the future year CIP documents. Required Findings 1. The purpose of the Water Fee is to fund water facility 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 the City of Lodi CIP with the FY 2021/22 budget cycle (shown in 2020 dollars). There are no projects identified for funding in the FY 2021/22 budget cycle. 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 6 of 40 Beginning balance July 1, 2020 $ 2,995,955 Fees collected $ 1,165,001 Inte rest earned/market loss 26,312 Misc. revenue - Total $ 1,191,312 % Fee Amount funded in Disbursements from Fee FY 21 Impact Fee Program Update $ - 0% Total $ Ending balance June 30, 2021 $ 4,187,267 % Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 Fee Update $ 0% Total Projects Planned for FY 21/22 $ Note: Beginning and ending balance reflects loan receivable balance due to the Water IMF Fee from the Fire IMF Fee. As of June 30, 2021, the loan balance was $148,875. Loan to Fire IMF from Water IMF Beginning balance July 1, 2020 Payments received Accrued interest $ 444,462 243 Ending balance June 30, 2021 $ 148,875 Page 7 of 40 Water FUND: 562 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019 20 FY 2020/21 Revenues FY 2019/20 FY 2020/21 Available Revenue Current Year $ 209,712 $ 362,877 $ 607,684 Fees Collected $ 206,847 $ 362,481 $ 528,885 $ 618,182 $ 1,165,001 Interest Earned/Mkt Gain/Loss Available Revenue Prior Fiscal Year (3 -yr Old Funds) 2,865 396 78,799 131,625 26,312 Misc. Revenue 60,408 - - - - - Total Revenues $ 209,712 $ 362,877 $ 607,684 $ 749,806 $ 1,191,312 Expenditures 710,804 731,361 1.065.876 Total Revenue Available $ 1,775,588 $ 2,138,465 Debt Service $ $ 4,187,267 $ - $ 500,000 $ - $ Impact Fee Administration AB 1600 Disbursements 5,387 1,328 Total Expenditures $ $ 5,387 $ 501,328 $ - $ - Revenue Less Expenditures $ 209,712 $ 357,490 $ 106,356 $ 749,806 $ 1,191,312 Fund Balance, Beginning of Year 1,572,591 1,782,303 2,139,793 2,246,149 2,995,955 Fund Balance, End of Year 1,782,303 2,139,793 2,246,149 2,995,955 4,187,267 Assigned Fund Balance 6,715 1,328 - - - Available Fund Balance $ 1,775,588 $ 2,138,465 $ 2,246,149 $ 2,995,955 $ 4,187,267 Capital Improvement Projects FY 2020-2021 Projects Total FY 2019-2020 Projects Total Project Amount Percent Funded Impact Fee Jon -Impact Fee Expended by Impact Fees Expenditures Expenditures Project Amount Percent Funded Impact Fee Jon -Impact Fee Expended by Impact Fees Expenditures Expenditures Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 209,712 $ 362,877 $ 607,684 $ 749,806 $ 1,191,312 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 334,514 209,712 362,877 607,684 749,806 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 20,558 334,514 209,712 362,877 607,684 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 60,408 20,558 334,514 209,712 362,877 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 2,856 60,408 20,558 334,514 209,712 Available Revenue Greate rthan five Prior Fiscal Years 1,147,540 1,150,395 710,804 731,361 1.065.876 Total Revenue Available $ 1,775,588 $ 2,138,465 $ 2,246,149 $ 2,995,955 $ 4,187,267 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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-yrOldFunds) Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - Expense Allocation Greaterthan Five Prior Fiscal Years 5,387 501,328 Total Annual Expenditures $ $ 5,387 $ 501,328 $ $ Page 8 of 40 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, 2021 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 facility 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 the City of Lodi CIP with the FY 2021/22 budget cycle (shown in 2020 dollars). There are no projects identified for funding in the FY 2021/22 budget cycle. 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 9 of 40 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 for June 30, 2021 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 2021/22. 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 facility 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 the City of Lodi CIP with the FY 2021/22 budget cycle (shown in 2020 dollars). There are no projects identified for funding in the FY 2021/22 budget cycle. 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 10 of 40 Beginning balance July 1, 2020 Fees collected Interest earned/market loss Misc. revenue Total Disbursements Debt Service - Future Users Total Ending balance June 30, 2021 Planned projects for Fiscal Year 2021/22 No planned projects Total Projects Planned for FY 21/22 $ 1,500,409 $ 1,829,724 18,700 5 1,848,425 Fee Amount Funded in from Fee FY 21 0% $ 3,348,834 Fee Funded in Amount FY 22 $ 0 Page 11 of 40 Wastewater FUND: 533 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues Impact Fee Administration Expenditures Expenditures - Debt Service -Future Users Fees Collected $ 560,702 $ 585,173 $ 835,311 $ 843,146 $ 1,829,724 Interest Earned/Mkt Gain/Loss 5,158 7,836 25,145 106,363 18,700 Misc. Revenue $ 572,409 - - - 19 Total Revenues $ 565,860 $ 593,009 $ 860,455 $ 949,509 $ 1,848,444 Expenditures Debt Service $ Impact Fee $ 500,000 $ 570,600 $ 657,689 $ - Impact Fee Administration Expenditures Expenditures - Debt Service -Future Users - - AB1600Disbursements 2,116,195 7,336 1,809 - - Total Expenditures $ $ 507,336 $ 572,409 $ 657,689 $ - Revenue Less Expenditures $ 565,860 $ 85,673 $ 288,046 $ 291,820 $ 1,848,444 Fund Balance, Beginning of Year 2,116,195 268,989 834,849 920,523 1,208,569 1,500,389 Fund Balance, End of Year 834,849 920,523 1,208,569 1,500,389 3,348,833 Assigned Fund Balance 9,145 1,809 - - - Available Fund Balance $ 825,704 $ 918,713 $ 1,208,569 $ 1,500,389 $ 3,348,833 Capital Improvement Projects *No debt service in FY16/17 due to debt refunding - Page 12 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Debt Service -Future Users 2,116,195 0% - 2,116,195 Total $ 2,116,195 $ - $ 2,116,195 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Debt Service - FutureUsers 2,116,195 31% 657,689 1,458,506 Total $ 2,116,195 $ 657,689 $ 1,458,506 Five Year Revenue Test Using First in first Out Method FY 2016/_17_ FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 565,860 $ 593,009 $ 860,455 $ 949,509 $ 1,848,444 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 426,259 565,860 593,009 860,455 949,509 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 78,062 426,259 565,860 593,009 860,455 Available Revenue PriorFiscal Year (4-yrOldFunds) 48,893 78,062 426,259 565,860 593,009 Available Revenue PriorFiscal Year (5-yrOld Funds) 37,473 48,893 78,062 426,259 565,860 Available Revenue Greater than five Prior Fiscal Years (330,843) (793,370) (1,315,077) (1,894,703) (1,468,444) Total Revenue Available $ 825,704 $ 918,713 $ 1,208,569 $ 1,500,389 $ 3,348,833 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ $ - $ - $ - $ - Expenses Allocation Prior Fiscal Year (2-yrOld Funds) 438,347 - - - Expenses Allocation Prior Fiscal Year (3-yrOld Funds) 68,989 411,377 797,192 703,197 Expenses Allocation Prior Fiscal Year (4 -yr Old Funds) - 161,032 (139,503) (703,197) Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - Expense Allocation Greater than Five Prior Fiscal Years - - - Total Annual Expenditures $ $ 507,336 $ 572,409 $ 657,689 $ - *No debt service in FY16/17 due to debt refunding - Page 12 of 40 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, 2021 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 2021/22. 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 the City of Lodi CIP with the FY 2021/22 budget cycle (shown in 2020 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. There are no projects identified for funding in the FY 2021/22 budget cycle. Page 13 of 40 Beginning balance July 1, 2020 $ 1,556,039 Fees collected $ 649,922 Interest earned/market loss 18,968 Misc. revenue - Total $ 668,890 Fee Amount Funded in Disbursements from Fee FY 21 No projects $ 0% Total $ Ending balance June 30, 2021 $ 2,224,929 Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 No planned projects $ 0% Total Projects Planned for FY 21/22 $ Page 14 of 40 Storm Drain FUND: 535 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues Fees Collected $ 37,850 $ 13,335 $ 272,270 $ 232,393 $ 649,922 Interest Earned/Mkt Gain/Loss 5,484 3,138 16,337 79,126 18,968 Misc. Revenue - - - - - Total Revenues $ 43,333 $ 16,473 $ 288,607 $ 311,520 $ 668,890 Expenditures Debt Service $ - $ - $ - $ - $ - Impact Fee Administration - AB 1600 Disbursements 2,418 597 - Total Expenditures $ - $ 2,418 $ 597 $ - $ - Revenue Less Expenditures $ 43,333 $ 14,055 $ 288,010 $ 311,520 $ 668,890 Fund Balance, Beginning of Year 899,121 942,455 956,510 1,244,520 1,556,039 Fund Balance, End of Year 942,455 956,510 1,244,520 1,556,039 2,224,929 Assigned Fund Balance 3,015 597 - - - Available Fund Balance $ 939,440 $ 955,913 $ 1,244,520 $ 1,556,039 $ 2,224,929 Capital Improvement Projects Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ - Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 43,333 $ 16,473 $ 288,607 $ 311,520 $ 668,890 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 53,461 43,333 16,473 288,607 311,520 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 111,320 53,461 43,333 16,473 288,607 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 135,497 111,320 53,461 43,333 16,473 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 135,497 111,320 53,461 43,333 Available Revenue Greater than five Prior Fiscal Years 595,829 595,829 731,325 842,645 896,106 Total Revenue Available $ 939,440 $ 955,913 $ 1,244,520 $ 1,556,039 $ 2,224,929 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 2,418 597 $ $ 2,418 $ 597 $ $ Page 15 of 40 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 included 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, 2021 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 and Turner Road. Future projects will be included in the future year CIP documents. Reauired Findings 1. The purpose of the Transportation fee is to fund traffic facility 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 the City of Lodi CIP with the FY 2021/22 budget cycle (shown in 2020 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 16 of 40 Beginning balance July 1, 2020 $ 1,332,060 Fees collected $ 569,911 Interest earned/market loss 15,628 Misc. revenue - Total $ 585,539 Amount Disbursements from Fee Victor/Guild Signal $ 3,380 Total $ 3,380 Ending balance June 30, 2021 $ 1,914,220 Planned projects for Fiscal Year 2021/22 Amount Project: Turner/CA Signal 80,000 Project: Signal Victor/Guild Roads 759,300 Total Projects Planned for FY 21/22 $ 839,300 Page 17 of 40 % Fee Funded in FY 21 3% % Fee Funded in FY 22 14% 99% Capital Improvement Projects Streets Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended FUND: 308 Expenditures Expenditures Victor/Guild Signal Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years 3,380 41,209 Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues Project Amount Percent Funded Impact Fee Non -Impact Fee Fees Collected $ 75,550 $ 97,819 $ 189,815 $ 202,351 $ 569,911 Interest Earned/Mkt Gain/Loss 4,696 458 16,821 68,921 15,628 Misc. Revenue Total $ 44,589 $ 1,320 $ 43,269 Total Revenues $ 80,246 $ 98,277 $ 206,636 $ 271,272 $ 585,539 Expenditures FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Debt Service $ - $ - $ $ - $ - Impact Fee Administration 368,439 80,246 98,277 - - AB 1600 Disbursements 13,706 23,084 9,199 1,320 3,380 Total Expenditures $ 13,706 $ 23,084 $ 9,199 $ 1,320 $ 3,380 Revenue Less Expenditures $ 66,541 $ 75,193 $ 197,437 $ 269,952 $ 582,159 Fund Balance, Beginning of Year 722,938 789,478 864,672 1,062,109 1,332,061 Fund Balance, End of Year 789,478 864,672 1,062,109 1,332,061 1,914,220 Assigned Fund Balance 34,561 17,759 - - Available Fund Balance $ 754,918 $ 846,912 $ 1,062,109 $ 1,332,061 $ 1,914,220 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 13,706 23,084 9,199 1,320 3,380 Total Annual Expenditures $ 13,706 $ 23,084 $ 9,199 $ 1,320 $ 3,380 Page 18 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Victor/Guild Signal 44,589 8% 3,380 41,209 Total $ 44,589 $ 3,380 $ 41,209 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2M9-2020 Projects Expended by Impact Fees Expenditures Expenditures Victor/Guild Signal 44,589 3% 1,320 43,269 Total $ 44,589 $ 1,320 $ 43,269 Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 80,246 $ 98,277 $ 206,636 $ 271,272 $ 585,539 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 368,439 80,246 98,277 206,636 271,272 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 24,162 368,439 80,246 98,277 206,636 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 97,266 24,162 368,439 80,246 98,277 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 3,794 97,266 24,162 368,439 80,246 Available Revenue Greaterthan five Prior Fiscal Years 181,010 178,521 284,348 307,190 672,249 Total Revenue Available $ 754,918 $ 846,912 $ 1,062,109 $ 1,332,061 $ 1,914,220 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 13,706 23,084 9,199 1,320 3,380 Total Annual Expenditures $ 13,706 $ 23,084 $ 9,199 $ 1,320 $ 3,380 Page 18 of 40 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, 2021 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 2021/22 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 2020 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 19 of 40 Beginning balance July 1, 2020 Fees collected Interest earned/market loss Misc. revenue Total Disbursements No projects Total Ending balance June 30, 2021 Planned projects for Fiscal Year 2021/22 No planned projects Total Projects Planned for FY 21/22 $ 625,388 $ 474,003 7,819 $ 481,822 % Fee Amount Funded in from Fee FY 21 $ 0% $ 1,107, 210 % Fee Fundedin Amount FY 22 $ 0% Page 20 of 40 Police FUND: 435 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 Revenues Fees Collected $ 21,295 $ 69,662 $ 127,880 $ Interest Earned/Mkt Gain/Loss 1,231 801 5,758 Misc. Revenue - Total Revenues $ 22,526 $ 70,463 $ 133,638 $ FY 2019/20 FY 2020/21 164,537 $ 474,003 32,267 7,819 196,804 $ 481,822 Expenditures Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended Debt Service $ Expenditures _ $ $ $ $ - Impact Fee Administration $ Project Amount Percent Funded - AB1600Disbursements FY 2019-2020 Projects 1,309 323 Expenditures - Total Expenditures $ - $ 1,309 $ 323 $ $ - Revenue Less Expenditures $ 22,526 $ 69,154 $ 133,315 $ 196,804 $ 481,822 Fund Balance, Beginning of Year FY 2019/20 203,589 226,115 295,269 428,584 625,388 Fund Balance, End of Year $ 481,822 226,115 295,269 428,584 625,388 1,107,210 Assigned Fund Balance Available Revenue Prior Fiscal Year (3 -yr Old Funds) 1,632 323 - - - Available Fund Balance $ 224,483 $ 294,946 $ 428,584 $ 625,388 $ 1,107,210 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 0ld 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 21 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures _ Total $ $ - $ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ - Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 22,526 $ 70,463 $ 133,638 $ 196,804 $ 481,822 Available Revenue Prior Fiscal Year (2-yrOld Funds) 156,165 22,526 70,463 133,638 196,804 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 11,006 156,165 22,526 70,463 133,638 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 34,774 11,006 156,165 22,526 70,463 Available Revenue Prior Fiscal Year(5-yrOld Funds) 1,085 34,774 11,006 156,165 22,526 Available Revenue Greater than five Prior Fiscal Years (1,074) (1,621) 32,831 43,837 200,003 Total Revenue Available $ 224,483 $ 294,946 $ 426,952 $ 623,433 $ 1,105,255 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 0ld 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 21 of 40 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, 2021, the loan balance was $148,875. 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, 2021 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 2021/22 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 2020 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 22 of 40 Beginning balance July 1, 2020 $ (443,380) Fees collected $ 295,565 Interest earned/market loss 1,856 Misc. revenue - Total $ 297,421 % Fee Amount Funded in Disbursements from Fee FY 21 Loan interest 243 0% Total $ 243 Ending balance June 30, 2021 $ (146,202) % Fee Fundedin Planned projects for Fiscal Year 2021/22 Amount FY 22 No planned projects $ - 0% Total Projects Planned for FY 21/22 $ - Note: Beginning and ending balance is negative due to outstanding loan due to the Water IMF Fee. As of June 30, 2021, the loan balance was $148,875. Loan to Fire IMF from Water IMF Beginning balance July 1, 2020 Payments received Accrued interest Ending balance June 30, 2021 Page 23 of 40 $ 444,462 243 Fire FUND: 436 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Fees Collected S 21,714 $ 42,113 $ 84,120 $ 109,955 $ 295,565 Interest Earned/Mkt Gain/Loss $ 243 314 914 485 619 1,856 Misc. Revenue Percent Funded - - 402.873 - - Total Revenues $ 22,029 $ 43,027 $ 487,477 $ 110,574 $ 297,421 Expenditures $ 39,833 Loan interest 4,784 0% - Debt Service $ Total $ - $ - $ $ 165 $ Impact Fee Administration Five Year Revenue Test Using First in first Out - - Loan interest FY 2016/17 - - 57,526 4,784 243 AB 1600 Disbursements $ 43,027 - 670 165 - - Total Expenditures $ - $ 670 $ 57,692 $ 4,784 $ 243 Revenue Less Expenditures $ 22,029 $ 42,358 $ 429,786 $ 105,791 $ 297,178 Fund Balance, Beginning of Year 43,027 (1,043,343) (1,021,314) (978,956) (549,171) (443,380) Fund Balance, End of Year Available Revenue Greater than five Prior Fiscal Years (1,021,314) (978,956) (549,171) (443,380) (146,202) Assigned Fund Balance $ (1,022,149) 835 165 - $ (147,203) Available Fund Balance $ (1,022,149) $ (979,122) $ (549,171) $ (443,380) $ (146,202) Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ $ 670 $ 57,692 $ 4,784 $ 243 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 $ $ 670 $ 57,692 $ 4,784 $ 243 Page 24 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Loan interest 243 0% 243 Total $ 243 $ - $ 243 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% $ 165 $ 39,833 Loan interest 4,784 0% - 4,784 Total $ 44,782 $ 165 $ 44,617 Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20, FY 2020/21 Available Revenue Current Year $ 22,029 $ 43,027 $ 487,477 $ 110,574 $ 297,421 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 121,966 22,029 43,027 487,477 110,574 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 8,471 121,966 22,029 43,027 487,477 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 34,596 8,471 121,966 22,029 43,027 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 631 34,596 8,471 121,966 22,029 Available Revenue Greater than five Prior Fiscal Years (1,209,841) (1,210,045) (1,233,1411 (1.229.4541 (1.107.730) Total Revenue Available $ (1,022,149) $ (979,957) $ (550,171) $ (444,380) $ (147,203) Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ $ 670 $ 57,692 $ 4,784 $ 243 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 $ $ 670 $ 57,692 $ 4,784 $ 243 Page 24 of 40 8. Parks Fee Program (Fund 437) The Parks IMF was first adopted by the City Council in 1991 and was updated most recently in August of 2012 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates and Goodwin Consulting Group. The 2012 Nexus Study identified a need to improve three parklands located within the City to serve new development. Additionally, all of the neighborhood parks (totaling 2.5 acres per 1,000 residents) required to serve new development will be privately funded by future development. For purposes of the study, a level of service standard was used establishing a total of 8.0 acres of combined parkland, open space and special use areas per 1,000 residents. There are no existing deficiencies in this fee program. Three types of parkland exist within the City including neighborhood, community and regional. The IMF only covers new development's share of the community and regional parks, a portion of natural open space and special use areas. Neighborhood parks are planned to be fully privately funded by future development. Ending balance for June 30, 2021 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 2021/22 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 2020 dollars) and in the Fiscal Year 2021-22 Budget and CIP Document. 4. The approximate date for funding and constructing some of these facilities is shown in this report. Additional projects are included in the City's CIP documents. Page 25 of 40 Beginning balance July 1, 2020 $ 2,896,037 Fees collected $ 2,039,756 Interest earned/market loss 31,989 Misc. revenue - Total $ 2,071,744 Fee Amount Funded in Disbursements from Fee FY 21 Debenedetti Park 144,437 100% Total $ 144,437 Ending balance June 30, 2021 $ 4,823,344 Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 De Benedetti Park Development $ 1,853,718 38% Total Projects Planned for FY 21/22 $ 1,853,718 Page 26 of 40 Parks & Recreation FUND: 437 Statement of Revenues and Expenditures and Changes in Fund Balance for last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues 761,563 564,638 315,440 879,390 2,896,037 Fees Collected $ 37,470 $ 300,584 $ 609,228 $ 1,949,920 $ 2,039,756 Interest Earned/Mkt Gain/Loss 3,757 680 11,294 149,084 31,989 Misc. Revenue $ 68,558 $ 315,273 $ - - - Total Revenues $ 41,227 $ 301,265 $ 620,522 $ 2,099,004 $ 2,071,744 Expenditures Debt Service Impact Fee Administration Misc. Adjustments AB 1600 Disbursements Total Expenditures 238,152 550,463 56,571 82,357 144,437 $ 238,152 $ 550,463 $ 56,571 $ 82,357 $ 144,437 Revenue Less Expenditures $ (196,925) $ (249,198) $ 563,950 $ 2,016,647 $ 1,927,307 Fund Balance, Beginning of Year 761,563 564,638 315,440 879,390 2,896,037 Fund Balance, End of Year 564,638 315,440 879,390 2,896,037 4,823,344 Assigned Fund Balance 496,080 166 - - - Available Fund Balance $ 68,558 $ 315,273 $ 879,390 $ 2,896,037 $ 4,823,344 Capital Improvement Projects ProjectAmount Percent Funded Impact Fee Jon -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures DeBenedetti Park Development 216,282 67% 144,437 71,846 Total $ 216,282 $ 144,437 $ 71,846 ProjectAmount Percent Funded Impact Fee Jon -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures DeBenedetti Park 54,905 19% 10,512 DeBenedetti Park Development 71,846 100% 71,846 Total $ 126,751 $ 82,358 $ - Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 41,227 $ 301,265 $ 620,522 $ 2,099,004 $ 2,071,744 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 506,061 41,227 301,265 620,522 2,099,004 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 30,330 506,061 41,227 301,265 620,522 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 44,670 30,330 506,061 41,227 301,265 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 3,512 44,670 30,330 506,061 41,227 Available Revenue Greaterthan five Prior Fiscal Years (557,243) (608,279) (620,014) (672,042) (310,417) Total Revenue Available $ 68,558 $ 315,273 $ 879,390 $ 2,896,037 $ 4,823,344 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ 218,690 $ 550,463 $ 56,571 $ 82,357 $ 144,437 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-yrOld Funds) Expense Allocation Greater than Five Prior Fiscal Years Total Annual Expenditures $ 238,152 $ 550,463 $ Page 27 of 40 56,571 $ 82,357 $ 144,437 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, 2021 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 2021/22 include Feeder Extension. 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 2020 dollars) and in the City of Lodi Fiscal Year 2021-22 Budget and CIP. 4. The approximate date for funding and constructing some of these facilities is shown in this report. Additional projects will be included in future year CIP documents. Page 28 of 40 Beginning balance July 1, 2020 $ 1,161,218 Fees collected $ 567,681 Interest earned/market loss 125 Misc. revenue - Total $ 567,806 % Fee Amount Funded in Disbursements from Fee FY 21 1267 Feeder Extension 497,754 88% Total $ 497,754 Ending balance June 30, 2021 $ 1,231,270 % Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 1267 Feeder Extension $ 403,199 33% 1247 Feeder Extension 1,075,000 87% Total Projects Planned for FY 21/22 $ 1,478,199 Page 29 of 40 Electric FUND: 505 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues Fees Collected $ 83,914 $ 137,611 $ 244,989 $ 265,348 $ 567,681 Interest Earned/Mkt Gain/Loss - - 175 150 125 Misc. Revenue - - - - Total Revenues $ 83,914 $ 137,611 $ 245,164 $ 265,498 $ 567,806 Expenditures Debt Service $ - $ - $ - $ - $ - Impact Fee Administration - - - AB1600Disbursements 496,594 354 497,754 Total Expenditures $ - $ 496,594 $ 354 $ - $ 497,754 Revenue Less Expenditures $ 83,914 $ (358,983) $ 244,810 $ 265,498 $ 70,052 Fund Balance, Beginning of Year 925,979 1,009,893 650,910 895,720 1,161,218 Fund Balance, End of Year 1,009,893 650,910 895,720 1,161,218 1,231,270 Assigned Fund Balance 1,787 354 - - - Available Fund Balance $ 1,008,106 $ 650,556 $ 895,720 $ 1,161,218 $ 1,231,270 Capital Improvement Projects Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures 1267 Feeder Extension $ 497,754 100% $ 497,754 $ 1247 Feeder Extension - 0% Total $ 497,754 $ 497,754 $ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Total i $ $ Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 83,914 $ 137,611 $ 245,164 $ 265,498 $ 567,806 Available Revenue Prior Fiscal Year(2-yr Old Funds) 12,541 83,914 137,611 245,164 265,498 Available Revenue Prior Fiscal Year(3-yr Old Funds) 163,985 12,541 83,914 137,611 245,164 Available Revenue Prior Fiscal Year(4-yr Old Funds) 89,641 163,985 12,541 83,914 137,611 Available Revenue Prior Fiscal Year(5-yr Old Funds) 6,226 89,641 163,985 12,541 83,914 Available Revenue Greaterthan five Prior Fiscal Years 651,799 162,864 252,505 416,490 (68,723) Total Revenue Available $ 1,008,106 $ 650,556 $ 895,720 $ 1,161,218 $ 1,231,270 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Ex pensesAlIocationCurrentYear $ $ $ - $ $ 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 496,594 354 497,754 Total Annual Expenditures $ $ 496,594 $ 354 $ $ 497,754 Page 30 of 40 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, 2021 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 2021/22. 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 2020 dollars) and in the City of Lodi FY 2021/22 Budget and CIP. There are no projects identified for funding in the FY 2021/22 budget cycle. 4. The approximate date for funding and constructing some of these facilities is shown in this report. Additional projects will be included in future year CIP documents. Page 31 of 40 Beginning balance July 1, 2020 Fees collected Interest earned/market loss Misc. revenue Total Disbursements No projects Total Ending balance June 30, 2021 Planned projects for Fiscal Year 2021/22 No Planned projects Total Projects Planned for FY 21/22 Page 32 of 40 $ 418,386 $ 388,345 5,755 Fee Amount Funded in from Fee FY 21 $ 0% $ 812,486 Fee Funded in Amount FY 22 $ 0% General Facilities FUND: 438 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues Impact Fee Administration Expenditures Expenditures Total Fees Collected $ 18,833 $ 56,967 $ 105,583 $ 134,039 $ 388,345 Interest Earned/Mkt Gain/Loss 646 844 3,454 2,640 5,755 Misc Revenue - $ - - - Total Revenues $ 19,478 $ 57,811 $ 109,037 $ 136,680 $ 394,100 Expenditures Debt Service $ Impact Fee $ $ $ $ Impact Fee Administration Expenditures Expenditures Total $ AB 1600 Disbursements $ - - 1,070 265 Percent Funded Impact Fee Total Expenditures $ - $ 1,070 $ 265 $ $ - Revenue Less Expenditures $ 19,478 $ 56,740 $ 108,773 $ 136,680 $ 394,100 Fund Balance, Beginning of Year $ 39,998 96,715 116,193 172,933 281,706 418,386 Fund Balance, End of Year 116,193 172,933 281,706 418,386 812,486 Assigned Fund Balance FY 2018/19 1,335 265 - - - Available Fund Balance $ 114,858 $ 172,669 $ 281,706 $ 418,386 $ 812,486 Capital Improvement Projects Five Year Ependiture to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 33 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2019-2020 Projects Expended byImpace Fees Expenditures Expenditures Total $ $ - $ - Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2018-2019 Projects Expended bylmpaceFees 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 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 19,478 $ 57,811 $ 109,037 $ 136,680 $ 394,100 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 128,865 19,478 57,811 109,037 136,680 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 9,019 128,865 19,478 57,811 109,037 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 29,549 9,019 128,865 19,478 57,811 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 895 29,549 9,019 128,865 19,478 Available Revenue Greaterthan five Prior Fiscal Years (72,948) (72,053) (42,504) (33,486) 95,380 Total Revenue Available $ 114,858 $ 172,669 $ 281,706 $ 418,386 $ 812,486 Five Year Ependiture to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 33 of 40 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, 2021 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 2021/22 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 2020 dollars) and the Fiscal Year 2021/22 Budget. 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 34 of 40 Beginning balance July 1, 2020 $ 137,703 Fees collected $ 51,271 Interest earned/market loss 1,459 Misc. revenue - Total 5 52.730 % Fee Amount Funded in Disbursements from Fee FY 21 Firefighter Memorial $ 15,000 95.2% AIPP Various Projects 750 4.8% Total $ 15,750 Ending balance June 30, 2021 $ 174,683 % Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 Project: Miscellaneous Art 43,750 100% Total Projects Planned for FY 21/22 $ 43,750 Page 35 of 40 Arts in Public Places FUND: 434 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues 5,000 1,000 - 1,341 10,621 Fees Collected $ 3,903 $ 8,638 $ 16,694 $ 19,125 $ 51,271 Interest Earned/Mkt Gain/Loss 831 412 1,898 7,100 1,459 Misc Revenue - - 109,854 118,950 137,703 Total Revenues $ 4,734 $ 9,051 $ 18,592 $ 26,226 $ 52,730 Expenditures Debt Service Impact Fee Administration AB 1600 Disbursements Total Expenditures Revenue Less Expenditures Fund Balance, BeginningofYear Miscellaneous Adjustments Fund Balance, End of Year Assigned Fund Balance Available Fund Balance Capital Improvement Projects FY 2020-2021 Projects AIPP Various Projects Firefighter Memorial Total FY 2019-2020 Projects AIPP Various Projects Prior Years Administration Costs Total Five Year Revenue Test Using First in first Out Method - 46,778 5,000 1,000 - 1,341 10,621 4,496 6,473 15,750 $ 1,341 $ 57,399 $ 9,496 $ 7,473 $ 15,750 $ 3,393 $ (48,349) $ 9,096 $ 18,753 $ 36,980 154,810 158,203 109,854 118,950 137,703 158,203 109,954 118,950 137,703 174,683 175 48 - - - $ 158,028 $ 109,806 $ 118,950 $ 137,703 $ 174,683 Project Amount Percent Funded Impact Fee Non -Impact Fee 118,950 $ Expended by Impace Fees Expenditures Expenditures 6,473 11.6% 750 15,000 100.09/a 15,000 $ 21,473 $ 15,750 $ - Project Amount Percent Funded Impact Fee Non -Impact Fee Expended by Impace Fees Expenditures Expenditures 6,473 100.0% 6,473 5,000 20.0% 1,000 $ 11,473 $ 7,473 $ Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue CurrentYear $ 4,734 $ 9,051 $ 18,592 $ 26,226 $ 52,730 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 18,166 4,734 9,051 18,592 26,226 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 2,234 18,166 4,734 9,051 18,592 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 5,181 2,234 18,166 4,734 9,051 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 502 5,181 2,234 18,166 4,734 Available Revenue Greater than five Prior Fiscal Years 127,210 70,440 66,173 60,935 63,351 Total Revenue Available $ 158,028 $ 109,806 $ 118,950 $ 137,703 $ 174,683 Five Year Ependiture to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ $ $ $ $ - Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) Expenses Allocation Prior Fiscal Year(3-yrOld 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 1,341 57,399 9,496 7,473 15,750 Total Annual Expenditures $ 1,341 $ 57,399 $ 9,496 $ 7,473 $ 15,750 Page 36 of 40 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 37 of 40 Beginning balance July 1, 2020 $ 2,801,724 Fees collected $ 941,698 Interest earned/market loss 27,266 Misc. revenue - Total $ 968,964 % Fee Amount Funded in Disbursements from Fee FY 21 No projects $ 0% Total $ Ending balance June 30, 2021 $ 3,770,688 % Fee Funded in Planned projects for Fiscal Year 2021/22 Amount FY 22 No planned projects $ 100% Total Projects Planned for FY 21/22 $ Page 38 of 40 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 $ $ - $ $ 449,530 883,247 6,757 - $ 449,530 $ 883,247 $ 6,757 $ $ - $ 538,857 $ (293,982) $ 631,188 $ 1,175,295 $ 968,964 750,367 1,289,223 995,241 1,626,430 2,801,724 1,289,223 995,241 1,626,430 2,801,724 3,770,688 298,414 7,154 - - - $ 990,809 $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 Regional Transportation Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended FUND: 314 Expenditures Expenditures Total Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years $ $ - Description FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Revenues FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Fees Collected $ 983,822 $ 585,263 $ 618,293 $ 1,032,457 $ 941,698 I nte rest Earned/Mkt Gain/Loss 4,565 4,002 19,652 142,838 27,266 Misc. Revenue FY 2016/17 - - FY 2019/20 FY 2020/21 Total Revenues $ 988,387 $ 589,265 $ 637,946 $ 1,175,295 $ 968,964 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 $ $ - $ $ 449,530 883,247 6,757 - $ 449,530 $ 883,247 $ 6,757 $ $ - $ 538,857 $ (293,982) $ 631,188 $ 1,175,295 $ 968,964 750,367 1,289,223 995,241 1,626,430 2,801,724 1,289,223 995,241 1,626,430 2,801,724 3,770,688 298,414 7,154 - - - $ 990,809 $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ 382,530 $ 277,391 $ (305,118) $ (943,063) $(2,118,358) Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 67,000 605,857 311,875 943,063 2,118,358 Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) - - - - - Expenses Allocation Prior Fiscal Year(4-yrOld Funds) Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - - Expense Allocation Greater than Five Prior Fiscal Years - Total Annual Expenditures $ 449,530 $ 883,247 $ 6,757 $ Page 39 of 40 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ $ - Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2019-2020 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ $ - Five Year Revenue Test Using First in first Out Method FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Available Revenue Current Year $ 988,387 $ 589,265 $ 637,946 $ 1,175,295 $ 968,964 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 679,417 988,387 589,265 637,946 1,175,295 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 92,519 679,417 988,387 589,265 637,946 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 37,041 92,519 679,417 988,387 589,265 Available Revenue PriorFiscal Year (5 -yr Old Funds) 411,444 37,041 92,519 679,417 988,387 Available Revenue Greaterthan five Prior Fiscal Years (1,217,997) (1,398,540) (1,361,103) (1,268,585) (589,168) Total Revenue Available $ 990,809 $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 Five Year Expenditure to Revenue Match FY 2016/17 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 Expenses Allocation Current Year $ 382,530 $ 277,391 $ (305,118) $ (943,063) $(2,118,358) Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 67,000 605,857 311,875 943,063 2,118,358 Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) - - - - - Expenses Allocation Prior Fiscal Year(4-yrOld Funds) Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - - Expense Allocation Greater than Five Prior Fiscal Years - Total Annual Expenditures $ 449,530 $ 883,247 $ 6,757 $ Page 39 of 40 Regional Transportation Impact Fee July 1, 2020 through June 30, 2021 FY 20/21 Fee Rates Land Use Type Fee Rate Single Fainfly Residential DUE $3,510.92 Single Fam. - Smart Growth Rate $2,984.28 Multi -Family Residential D.UE) $2,106.55 Multi-Fam. - Smart Growth Rate $1,790.57 Retail (Sq. Feet) $1.40 Office (Sq. Feet) $1.76 Commercial / Industrial (Sq. Feet $1.06 Warehouse (Sq. Feet) $0.44 Other Per Tri) $108.26 Page 40 of 40