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Home My WebLink AboutResolutions - No. 2023-07RESOLUTION NO. 2023-07 A RESOLUTION OF THE LODI CITY COUNCIL APPROVING THE IMPACT MITIGATION FEE PROGRAM ANNUAL REPORT FOR FISCAL YEAR 2021/22 ----------------------------------------------------------------------- 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 2021/22 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 2021/22, as shown in Exhibit A and made part of this Resolution. Dated: January 4, 2023 I hereby certify that Resolution No. 2023-07 was passed and adopted by the City Council of the City of Lodi in a regular meeting held January 4, 2023 by the following votes: AYES: COUNCIL MEMBERS — Bregman, Craig, Khan, Nakanishi, and Mayor Hothi NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — None OLIVIA NASHED City Clerk 2023-07 Exhibit A Annual Impact Mitigation Fee Program Report For the City of Lodi For Fiscal Year 2021-22 This report contains information on the City of Lodi's Impact Mitigation Fee Programs (IMFP) for Fiscal Year 2021/22. 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 2021/22, and planned projects. The City Capital Improvement Program (CIP) includes information for funded projects. The projects listed in this report have been approved by Council and included in the 2022-2027 CIP. This report summarizes revenue and expenditure activity and fund balance since FY2017/18, 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, Resolution 2021-213 approving 2021 IMFP final report and schedule, 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 2021/22 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................................................................................................... 6 Wastewater .............. --- ......... -----............................ .......... 9 ................. StormDrainage................................................................................. 13 Transportation ............................................................................... 16 Police.....................................................................................-...-....... 19 Fire..................................................................................................... 22 Parks.................................................................................................. 25 ElectricUtility.................................................................................... 28 General City Facilities........................................................................ 31 Artin Public Places............................................................................ 34 City of Lodi Fee Schedule.................................................................. 37 Regional Transportation.................................................................... 40 Page 3 of 41 Presentation of Information by Fund This report presents information by Fund starting with a summary overview of FY2021/22 Revenues and Expenses, FY2021/22 Project disbursements, and Projects for FY2021/22. 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 FY2021/22 and FY2020/21 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 City Impact Mitigation Fee Schedule City of Lodi - 2421 IMFP Update Fee Summary Water and Wastewater Fees 5/8 -Inch meter $ 1,847.22 $ 2,717.90 3/4 -Inch meter $ 2,757.04 $ 4,056.57 1 -Inch meter 5 4,6U-26 $ 6,774.47 1112dnch meter S 9,1810.94 $ 13,505.38 2 -inch meter $ 14,695.02 $ 21,621.52 3 -Inch meter $ 27,570.39 $ 40,565.70 4 -Inch meter $ 45,959_S5 $ 67,623.02 &•Inch meter $ 91,892.12 $ 135,205.48 B -Inch meter $ 147,03291 $ 216,336.8B 10 -inch meter S 211382.21 $ 311,017.22 Transportation, Pollee, Flrs, Parks, General City Falcllida% Art In Publle Plaoaa and Non -Potable Water Fess Iransportaian n an,iy Park 1111-0-.0 Perk seeat City Fadlltlas In Publ'e Plates 5925 00 $507 37 $5112.37 91,556.90 53.133 11 $576.00 $77962 $66657 $54714 5341.94 $54714 $162.35 $49267 $41468 S34573 5414.1(1 5657 56 $270.65 $4,99796 54,206.60 $3,507.58 5526.29 $$0416,6 $260.39 53,46010 $2,930.66 52,44222 5366.33 $'.35.13 $195.36 $871.69 $734.05 5611 75 $362.32 $61L75 $203.89 $96.64 5U06 56922 "9.26 $6932 S23.07 5M' 33 $545 311 5141.17 11144 At $160-31 s7t ii F o -u3 Or�irapr-27, 51.10932 urs n n .7.cr. f 5 PJS 1L 5854.66 51 W-51 `La7:3 • ti ir, j51.94i36 $S'., 7•rr nl $1794766 $1a2?9.67 PAOA SS i.44ip}_, 557.56014 557 +:1 Electric Utility Fees - Single Phase Panel $ 60 amps ' WA S 769 75 WA 100 amps WA $ 474S9 WA 125 ar+ips N/A $ 59323 WA 20D amps N/A $ 949.17 N/A d00 amps WA S 1,A9a.34 NIA 6p0oil, 05 UTA 5 2,y47.$1 701A 20D amps $ 1,353.57 $ 1,561.81 $ 3,123.62 400 amps $ 2,70714 $ 3,123,63 $ 6,247.24 600 amps $ 4,060.71 $ 4,685,43 $ 9,370 746 8D0 amps $ 5,414.26 $ 6,247,24 $ 12,494,48 1000amps $ 6,767.84 N/A $ 15,618.10 1200amps $ 8,121,41 N/A $ 18,141.72 1600 limps $ 10,928,55 WA $ 24,988.96 2000 amps $ 13,535.69 WA $ 31,23610 2500 amps $ 16,919.61 NIA $ 39,Oa5.25 3000.1mps j 201343.53 NIA 5 45,8SA.30 :un7r kNaitawala trunk Lel 4' St. 5.1765 S119B.22 $l,de1.?7 51.•t)161 $5,-3334." X3973 1 Apprks Pnlr to dntlepme„f ssrsr olt40biwri'r'f rhnr bem ys from the canscruclwn of ft maftew0rer rA4nt line se" the sq.V6ern area of the Orr. Page 5 of 41 Water Fee (Fund 562) The Water IMF was first adopted by the City Council in 1991 and was updated most recently in July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates and Goodwin Consulting Group. The 2021 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 $54.8 Million in 2018 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. In 2018 the City conducted a Non -potable Water study to determine that continuing to supply the demand for non -potable water from WID's surface water is still the most economical option for the City as development installs the distribution network. For purposes of the 2021 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. The total cost of the new non -potable water pump station sand other capital costs, is approximately $2.8 million. The non -potable water fees would apply in conjunction with the water fee for all new connections to the City's water system. Ending Balance for June 30, 2022 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 2022/23. 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 - 2021 Update July 2021, effective September 19, 2021. 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 2022/23 budget cycle (shown in 2021 dollars). There are no projects identified for funding in the FY 2022/23 budget cycle. 4. In order to maintain adequate water pressure and supply throughout the buildout of the City of Lodi, a new well and storage reservoir must be constructed and new development must bear their proportionate share of the treatments plant's capacity expansion costs. Page 6 of 41 5. 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. Beginning balance July 1, 2021 $ 4,187,267 Fees collected $ 1,378,475 Interest earned/market loss (130,705) Misc. revenue - Tota l $ 1,247,770 % Fee Amount Funded in Disbursements from Fee FY 22 No projects $ 0% Total $ Ending balance June 30, 2022 $ 5,435,037 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 No planned projects $ - 0% Total Projects Planned for FY 22/23 $ Page 7 of 41 Water FUND: 562 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Impact Fee Administration Expenditures Expenditures - - Fees Collected $ 362,481 $ 528,885 $ 618,182 $ 1,165,001 $1,378,475 InterestEarned/Mkt Gain/Loss 396 78,799 131,625 26,312 (130,705) Misc. Revenue - - - - $ Total Revenues $ 362,877 $ 607,684 $ 749,806 $ 1,191,312 $1,247,770 Expenditures Debt Service $ Impact Fee $ 500,000 $ - $ - $ - Impact Fee Administration Expenditures Expenditures - - - - AB 1600 Disbursements 5,387 1,328 - - - Total Expenditures $ 5,387 $ 501,328 $ $ - $ - Revenue Less Expenditures $ 357,490 $ 106,356 $ 749,806 $ 1,191,312 $1,247,770 Fund Balance, Beginning of Year First in first Out Method 1,782,303 2,139,793 2,246,149 2,995,955 4,187,267 Fund Balance, End of Year FY 2019/20 2,139,793 2,246,149 2,995,955 4,187,267 5,435,037 Assigned Fund Balance $ 1,191,312 1,328 - - - - Available Fund Balance $ 2,138,465 $ 2,246,149 $ 2,995,955 $ 4,187,267 $5,435,037 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ $ $ - $ - $ - Expenses Allocation Prior Fiscal Year (2-yrOld 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 5,387 501,328 - - Total Annual Expenditures $ 5,387 $ 501,328 $ - $ - $ - Page 8 of 41 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures Total $ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 362,877 $ 607,684 $ 749,806 $ 1,191,312 $1,247,770 Available Revenue Prior Fiscal Year(2-yrOld Funds) 209,712 362,877 607,684 749,806 1,191,312 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 334,514 209,712 362,877 607,684 749,806 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 20,558 334,514 209,712 362,877 607,684 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 60,408 20,558 334,514 209,712 362,877 Available Revenue Greaterthan five Prior Fiscal Years 1,150,395 710,804 731,361 1,065,876 1,275,588 Total Revenue Available $ 2,138,465 $ 2,246,149 $ 2,995,955 $ 4,187,267 $5,435,037 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ $ $ - $ - $ - Expenses Allocation Prior Fiscal Year (2-yrOld 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 5,387 501,328 - - Total Annual Expenditures $ 5,387 $ 501,328 $ - $ - $ - Page 8 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 Nexus Study identified a need for the Wastewater Lines to support development in all areas 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). 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, 2022 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 — 2021 Update, July 2021, effective September 19, 2021. 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 2022/23 budget cycle (shown in 2021 dollars). There are no projects identified for funding in the FY 2022/23 budget cycle. 4. Each new development project proportionally increases the demand for wastewater collection based on the type of development's wastewaters generation rates. Each development will pay their fair share based on their estimated generation rates. 5. 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. Page 9 of 41 The 2021 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, 2022 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 2022/23. 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 - 2021 Update, July 2021, effective September 19, 2021. 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 2022/23 budget cycle (shown in 2021 dollars). There are no projects identified for funding in the FY 2022/23 budget cycle. 4. Each new development project proportionally increases the demand for wastewater collection based on the type of development's wastewaters generation rates. Each development will pay their fair share based on their estimated generation rates. 5. 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 41 Beginning balance July 1, 2021 $ 3,348,833 Fees collected $ 1,699,860 Interest earned/market loss (120,582) Misc. revenue Total $ 1,579,278 % Fee Amount Funded in Disbursements from Fee FY 22 Debt Service - Future Users - 0% Total $ Ending balance June 30, 2022 $ 4,928,110 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 No planned projects $ 0 Total Projects Planned for FY 22/23 $ Page 11 of 41 Wastewater FUND: 533 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description Project Amount Percent Funded FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Expenditures Expenditures Debt Service -Future Users 411 195 0% Fees Collected $ 585,173 $ 835,311 $ 843,146 $ 1,829,724 $ 1,699,860 Interest Earned/Mkt Gain/Loss 7,836 25,145 106,363 18,700 (120,582) Misc. Revenue FY 2020-2021 Projects _ Expended by Impact Fees _ 19 _ Total Revenues $ 593,009 $ 860,455 $ 949,509 $ 1,848,444 $ 1,579,278 Expenditures $ 657,689 $ 1,458,506 Five Year Revenue Test Using First in first Out Method Debt Service $ 500,000 $ 570,600 $ 657,689 $ $ - ImpactFeeAdministration Available Revenue Current Year $ 593,009 _ _ _ $ 1,579,278 AB 1600 Disbursements 565,860 7,336 1,809 - - - Total Expenditures $ 507,336 $ 572,409 $ 657,689 $ - $ - Revenue Less Expenditures $ 85,673 $ 288,046 $ 291,820 $ 1,848,444 $ 1,579,278 Fund Balance, Beginning of Year 565,860 834,849 920,523 1,208,569 1,500,389 3,348,833 Fund Balance, End of Year (902,584) 920,523 1,208,569 1,500,389 3,348,833 4,928,110 Assigned Fund Balance Five Year Expenditure 1,809 - - - _ Available Fund Balance $ 918,713 $ 1,208,569 $ 1,500,389 $ 3,348,833 $ 4,928,110 Capital Improvement Projects Page 12 of 41 Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures Debt Service -Future Users 411 195 0% 2,116,195 Total $ 2,116,195 $ $ 2,116,195 Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2020-2021 Projects _ Expended by Impact Fees Expenditures Expenditures . Debt Service - Future Users 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 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 593,009 $ 860,455 $ 949,509 $ 1,848,444 $ 1,579,278 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 565,860 593,009 860,455 949,509 1,848,444 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 426,259 565,860 593,009 860,455 949,509 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 78,062 426,259 565,860 593,009 860,455 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 48,893 78,062 426,259 565,860 593,009 Available Revenue Greater than five Prior Fiscal Years (793,370) (1,315,077) (1,894,703) (1,468,444) (902,584) Total Revenue Available $ 918,713 $ 1,208,569 $ 1,500,389 $ 3,348,833 $ 4,928,110 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021122 Expenses Allocation Current Year $ - $ _ $ $ _ $ _ Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 438,347 - - - Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) 68,989 411,377 797,192 703,197 2,645,635 Expenses Allocation Prior Fiscal Year (4 -yr Old Funds) 161,032 (139,503) (703,197) (2,645,635) 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 $ - $ - Page 12 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates and Goodwin Consulting Group. The 2021 Nexus Study identified the need for new Storm Drainage Basin areas to serve the needs of new development. The 2021 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. The update to the fee is to include the cost of the funded facilities to account for inflation and the removal of the pipes that will be developer constructed from the zone fees. 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, 2022 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 2022/23. 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 - 2021 Update, July 2021, effective September 19, 2021. 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 2022/23 budget cycle (shown in 2021 dollars). 4. Each new development project proportionally increases the additional runoff generating a need for additional storm drainage infrastructure based on the runoff coefficient for that respective type of development. Each development will fund their fair share of infrastructure in their zone based on the increase in impervious area generated by the development. Page 13 of 41 5. 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 2022/23 budget cycle. Page 14 of 41 Beginning balance July 1, 2021 Fees collected Interest earned/market loss Misc. revenue Total Disbursements No projects Total Ending balance June 30, 2022 Planned projects for Fiscal Year 2022/23 No planned projects Total Projects Planned for FY 22/23 $ 2,224,929 $ 296,860 ( 57,133) V -- -, i -I Fee Amount Funded in from Fee FY 22 $ 0% :a $ 2,464,657 Fee Funded in Amount FY 23 $ 0% Page 15 of 41 Expenditures Debt Service Storm Drain $ $ $ $ Impact Fee Administration FUND: 535 AB 1600 Disbursements Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Revenue Less Expenditures $ 14,055 $ 288,010 $ 311,520 Fees Collected $ 13,335 $ 272,270 $ 232,393 $ 649,922 $ 296,860 Interest Earned/Mkt Gain/Loss 3,138 16,337 79,126 18,968 (57,133) Misc. Revenue - - - - - Total Revenues $ 16,473 $ 288,607 $ 311,520 $ 668,890 $ 239,727 Expenditures Debt Service $ - $ $ $ $ Impact Fee Administration - AB 1600 Disbursements 2,418 597 Total Expenditures $ 2,418 $ 597 Revenue Less Expenditures $ 14,055 $ 288,010 $ 311,520 $ 668,890 $ 239,727 Fund Balance, Beginning of Year 942,455 956,510 1,244,520 1,556,039 2,224,929 Fund Balance, End of Year 956,510 1,244,520 1,556,039 2,224,929 2,464,657 Assigned Fund Balance 597 - - - Available Fund Balance $ 955,913 $ 1,244,520 $ 1,556,039 $ 2,224,929 $ 2,464,657 Capital Improvement Projects Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures Total $ - $ - $ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ - Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 16,473 $ 288,607 $ 311,520 $ 668,890 $ 239,727 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 43,333 16,473 288,607 311,520 668,890 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 53,461 43,333 16,473 288,607 311,520 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 111,320 53,461 43,333 16,473 288,607 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 135,497 111,320 53,461 43,333 16,473 Available Revenue Greater than five Prior Fiscal Years 595,829 731,325 842,645 8'-e, 106 939,440 Total Revenue Available $ 955,913 $ 1,244,520 $ 1,556,039 $ 2,224,929 $ 2,464,657 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expe nses Al I ocati on Curre nt 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 Greaterthan 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 Nexus Study identified $42.7 million in combined traffic signal and roadway improvements needed to serve the City. The overwhelming majority (75%) of the Harney Lane improvements were anticipated to be funded by sources outside the IMFP. The large majority (16%) 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 $2,612,445 in 2020 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, 2022 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 2022/23. Future projects will be included in the future year CIP documents. Required 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 - 2021 Update, July 2021, effective September 19, 2021. 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 2022/23 budget cycle (shown in 2021 dollars). 4. Each new development project generates additional trips and adds to the incremental need for roadway capacity improvements. New development will be responsible to maintain roadway improvement projects of a LOS E as identified in the Nexus study. 5. 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, 2021 Fees collected Interest earned/market loss Misc. revenue Total Disbursements Victor/Guild Signal Total Ending balance June 30, 2022 Planned projects for Fiscal Year 2022/23 Project: Turner/CA Signal Project: Signal Victor/Guild Roads Total Projects Planned for FY 22/23 $ 1,914,220 $ 363,686 (53,624) $ 310,061 % Fee Amount Funded in from Fee FY 22 $ 2,838 5% $ 2,838 $ 2,221,443 % Fee Funded in Amount FY 23 0% 0% Page 18 of 41 Streets FUND: 308 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description Project Amount Percent Funded FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Expenditures Victor/Guild Signal 53,409 5% 2,838 50,571 Fees Collected $ 97,819 $ 189,815 $ 202,351 $ 569,911 $ 363,686 Interest Earned/Mkt Gain/Loss Non -Impact Fee 458 16,821 Expended 68,921 15,628 Expenditures (53,624) Misc. Revenue 44,589 - ` 41,209 Total $ 44,589 Total Revenues $ 98,277 $ 206,636 $ 271,272 $ 585,539 $ 310,061 Expenditures FY 2019/20 FY 2020/21 FY 2020/21 Available Revenue Current Year $ 98,277 $ 206,636 $ 271,272 $ 585,539 Debt Service $ - $ - $ 271,272 $ $ 368,439 Impact Fee Administration 98,277 - 271,272 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 24,162 368,439 80,246 98,277 AB 1600 Disbursements Available Revenue Prior Fiscal Year (5 -yr Old Funds) 23,084 9,199 368,439 1,320 3,380 Available Revenue Greaterthan five Prior Fiscal Years 2,838 Total Expenditures $ 23,084 $ 9,199 $ 1,320 $ 3,380 $ 2,838 Revenue Less Expenditures $ 75,193 $ 197,437 $ 269,952 $ 582,159 $ 307,223 Fund Balance, Beginning of Year 789,478 864,672 1,062,109 1,332,061 1,914,220 Fund Balance, End of Year 864,672 1,062,109 1,332,061 1,914,220 2,221,443 Assigned Fund Balance 17,759 - - - - Available Fund Balance $ 846,912 $ 1,062,109 $ 1,332,061 $ 1,914,220 $ 2,221,443 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 23,084 9,199 1,320 3,380 2,838 Total Annual Expenditures $ 23,084 $ 9,199 $ 1,320 $ 3,380 $ 2,838 Page 19 of 41 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures Victor/Guild Signal 53,409 5% 2,838 50,571 Total $ 53,409 $ 2,838 $ 50,571 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 Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2020/21 Available Revenue Current Year $ 98,277 $ 206,636 $ 271,272 $ 585,539 $ 310,061 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 80,246 98,277 206,636 271,272 585,539 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 368,439 80,246 98,277 206,636 271,272 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 24,162 368,439 80,246 98,277 206,636 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 97,266 24,162 368,439 80,246 98,277 Available Revenue Greaterthan five Prior Fiscal Years 178,521 284,348 307,190 672,249 749,657 Total Revenue Available $ 846,912 $ 1,062,109 $ 1,332,061 $ 1,914,220 $ 2,221,443 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 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 23,084 9,199 1,320 3,380 2,838 Total Annual Expenditures $ 23,084 $ 9,199 $ 1,320 $ 3,380 $ 2,838 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 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 and the growth in residents. 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, 66% of the cost of the police station is allocated to existing development and 19% for 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, $537,784 in vehicle costs (in 2020 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, 2022 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 2022/23 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 - 2021 Update, July 2021, effective September 19, 2021. 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 2021 dollars). 4. Each new development project adds additional residents and employees and adds to the incremental need for additional police facilities and equipment. The police facilities and equipment must be expanded as new development occurs. 5. Facilities in this program have already been constructed. Fee revenue pays development's proportionate cost of currently overbuilt facilities, including debt service. Additionally, fee Page 20 of 41 revenue will fund new development's proportion cost of new vehicle costs to support new officers through 2035. Beginning balance July 1, 2021 $ 1,107,210 Fees collected $ 307,070 Interest earned/market loss (32,890) Misc. revenue Total $ 274,180 % Fee Amount Funded in Disbursements from Fee FY 22 No projects $ 0% Total $ Ending balance June 30, 2022 $ 1,381,390 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 No planned projects $ 0% Total Projects Planned for FY 22/23 $ Page 21 of 41 Capital Improvement Projects Project Amount 'ercent Fundec Police Jon -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures FUND: 435 Total $ $ - $ - Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Jon -Impact Fee Description FY 2020-2021 Projects FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues $ - $ - Five Year Revenue Test Using First in first Out Method Fees Collected $ 69,662 $ 127,880 $ 164,537 $ 474,003 $ 307,070 Interest Earned/Mkt Gain/Loss Available Revenue Current Year 801 $ 133,638 5,758 32,267 7,819 (32,890) Misc. Revenue 70,463 - 196,804 481,822 - - 22,526 Total Revenues $ 70,463 $ 133,638 $ 196,804 $ 481,822 $ 274,180 Expenditures Available Revenue Prior Fiscal Year (5 -yr Old Funds) 34,774 11,006 156,165 22,526 70,463 Available Revenue Greater than five Prior Fiscal Years Debt Service $ 43,837 $ 222,528 $ - $ • $ - Impact Fee Administration $ 1,105,255 $ 1,379,436 ` AB 1600 Disbursements 1,309 323 - - Total Expenditures $ 1,309 $ 323 $ - $ - $ - Revenue Less Expenditures $ 69,154 $ 133,315 $ 196,804 $ 481,822 $ 274,180 Fund Balance, Beginning of Year 226,115 295,269 428,584 625,388 1,107,210 Fund Balance, End of Year 295,269 428,584 625,388 1,107,210 1,381,390 Assigned Fund Balance 323 - - - Available Fund Balance $ 294,946 $ 428,584 $ 625,388 $ 1,107,210 $ 1,381,390 Capital Improvement Projects Five Year Expenditure to Revenue Match 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 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2020/21 1,309 323 $ 1,309 $ 323 $ Page 22 of 41 Project Amount 'ercent Fundec Impact Fee Jon -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ - Project Amount lercent Fundec Impact Fee Jon -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ - Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2020/21 Available Revenue Current Year $ 70,463 $ 133,638 $ 196,804 $ 481,822 $ 274,180 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 22,526 70,463 133,638 196,804 481,822 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 156,165 22,526 70,463 133,638 196,804 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 11,006 156,165 22,526 70,463 133,638 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 34,774 11,006 156,165 22,526 70,463 Available Revenue Greater than five Prior Fiscal Years (1,621) 32,831 43,837 200,003 222,528 Total Revenue Available $ 294,946 $ 426,952 $ 623,433 $ 1,105,255 $ 1,379,436 Five Year Expenditure to Revenue Match 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 FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2020/21 1,309 323 $ 1,309 $ 323 $ Page 22 of 41 7. Fire Fee Program (Fund 436) The Fire IMF was first adopted by the City Council in 1991 and was updated most recently in July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates and Goodwin Consulting Group. The 2021 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, 2022, the loan was paid off. 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 $4.5 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, 2022 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. There are no programmed projects for FY 2022/23 in this fund. Future projects will be included in the future year CIP documents. 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 2021 dollars). 4. Each new development project adds additional residents and employees and adds to the incremental need for additional fire facilities and equipment. The fire facilities and equipment must be expanded as new development occurs. 5. Facilities in this program have already been constructed. Fee revenue pays development's proportionate cost of currently overbuilt facilities, including external and internal loan Page 23 of 41 repayments. Internal loan repayments are scheduled as revenues are received and the current repayment date is unknown. Beginning balance July 1, 2021 $ (146,202) Fees collected $ 189,732 Interest earned/market loss (1,603) Misc. revenue - Total $ 188,129 Fee Amount Funded in Disbursements from Fee FY 22 Loan interest 252 0% Total $ 252 Ending balance June 30, 2022 $ 41,675 Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 No planned projects $ 0% Total Projects Planned for FY 22/23 $ Page 24 of 41 Fire FUND: 436 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description Project Amount Percent Funded FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Expenditures Expenditures Loan interest 252 Fees Collected $ 42,113 $ 84,120 $ 109,955 $ 295,565 $ 189,732 Interest Earned/Mkt Gain/Loss 914 485 619 1,856 (1,603) Misc. Revenue FY 2020-2021 Projects - 402,873 - Expenditures Total Revenues $ 43,027 $ 487,477 $ 110,574 $ 297,421 $ 188,129 Expenditures $ - $ 243 Five Year Revenue Test Using First in first Out Method Debt Service $ - $ - $ - $ - $ - Impact Fee Administration FY 2020/21 FY 2021/22 Available Revenue Current Year - - - Loan interest $ 188,129 - 57,526 4,784 243 252 AB 1600 Disbursements Available Revenue Prior Fiscal Year (3 -yr Old Funds) 670 165 - - - Total Expenditures $ 670 $ 57,692 $ 4,784 $ 243 $ 252 Revenue Less Expenditures $ 42,358 $ 429,786 $ 105,791 $ 297,178 $ 187,877 Fund Balance, Beginning of Year (1,229,454) (1,021,314) (978,956) (549,171) (443,380) (146,202) Fund Balance, End of Year $ (147,203) (978,956) (549,171) (443,380) (146,202) 41,675 Assigned Fund Balance 165 - - - Available Fund Balance $ (979,122) $ (549,171) $ (443,380) $ (146,202) $ 41,675 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ 670 $ 57,692 $ 4,784 $ 243 $ 252 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 $ 670 $ 57,692 $ 4,784 $ 243 $ 252 Page 25 of 41 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Loan interest 252 - 252 Total $ 252 $ - $ 252 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 Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 43,027 $ 487,477 $ 110,574 $ 297,421 $ 188,129 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 22,029 43,027 487,477 110,574 297,421 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 121,966 22,029 43,027 487,477 110,574 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 8,471 121,966 22,029 43,027 487,477 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 34,596 8,471 121,966 22,029 43,027 Available Revenue Greater than five PriorFiscal Years (1,210,045) (1,233,141) (1,229,454) (1,107,730) (1,085,954) Total Revenue Available $ (979,957) $ (550,171) $ (444,380) $ (147,203) $ 40,674 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ 670 $ 57,692 $ 4,784 $ 243 $ 252 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 $ 670 $ 57,692 $ 4,784 $ 243 $ 252 Page 25 of 41 8. Parks Fee Program (Fund 437) The Parks IMF was first adopted by the City Council in 1991 and was updated most recently in July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates and Goodwin Consulting Group. The 2021 Nexus Study identified a need to improve three parklands located within the City to serve new development. Additionally, all of the neighborhood parks (totaling 5.5 acres per 1,000 residents) required to serve new development will be privately funded by future development. In 2013, Resolution 2013-184 was passed to amend the parks IMFP to include neighborhood parks. The Neighborhood Parks included in the 2013 update only service the area that is bounded by Lower Sacramento Road on the eat, Woodbridge Irrigation District canal on the North, Harney Lane on the south and one half mile west of Lower Sacramento Road on the west. 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. The Neighborhood Parks for the purposes of the study, a level of service standard was used establishing a total of 2.5 acres of neighborhood parks 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, $11.4 million is allocated to future development based on the number of persons served. Ending balance for June 30, 2022 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 2022/23 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 2022/23 Budget and CIP Document. 4. Each new development project adds additional residents and employees and adds to the incremental need for additional community park facilities. The community park portion of the IMFP for each type of development is determined based on the number of resident and employee equivalents that each type of development will add. Page 26 of 41 5. 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. Beginning balance July 1, 2021 $ 4,823,344 Fees collected $ 1,789,694 Interest earned/market loss (155,267) Misc. revenue - Total $ 1,634,427 % Fee Amount Funded in Disbursements from Fee FY 22 Debenedetti Park 75,189 100% Total $ 75,189 Ending balance June 30, 2022 $ 6,382,582 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 De Benedetti Park Development $ 2,930,000 46% Total Projects Planned for FY 22/23 $ 2,930,000 Page 27 of 41 Parks & Recreation FUND: 437 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description Expended FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues 10,512 - DeBenedetti Park Development 216,282 67% Fees Collected $ 300,584 $ 609,228 $ 1,949,920 $ 2,039,756 $ 1,789,694 Interest Earned/Mkt Gain/Loss 680 11,294 149,084 31,989 (155,267) Misc. Revenue FY 2017/18 - FY 2019/20 - - Available Revenue Current Year Total Revenues $ 301,265 $ 620,522 $ 2,099,004 $ 2,071,744 $ 1,634,427 Expenditures 620,522 2,099,004 2,071,744 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 506,061 41,227 Debt Service $ - $ - $ - $ - $ Impact Fee Administration 620,522 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 44,670 - 506,061 41,227 Misc. Adjustments Available Revenue Greater than five Prior Fiscal Years - - - - - AB 1600 Disbursements $ 315,273 550,463 56,571 82,357 144,437 75,189 Total Expenditures $ 550,463 $ 56,571 $ 82,357 $ 144,437 $ 75,189 Revenue Less Expenditures $ (249,198) $ 563,950 $ 2,016,647 $ 1,927,307 $ 1,559,239 Fund Balance, Beginning of Year 564,638 315,440 879,390 2,896,037 4,823,344 Fund Balance, End of Year 315,440 879,390 2,896,037 4,823,344 6,382,583 Assigned Fund Balance 166 - - - - Available Fund Balance $ 315,273 $ 879,390 $ 2,896,037 $ 4,823,344 $ 6,382,583 Capital Improvement Projects Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Ex enditures De Benedetti Park Development 301,338 25% 75,189 226,149 Total $ 301,338 $ 75,189 $ 226,149 Project Amount Percent Funded Impact Fee Jon -Impact Fee FY 2020.2021 Projects Expended by Impact Fees Expenditures Expenditures De Benedetti Park 54,905 19% 10,512 - DeBenedetti Park Development 216,282 67% 144,437 71,845 Total $ 271,187 $ 154,949 $ 71,845 Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY x020/21 FY 2021/22 Available Revenue Current Year $ 301,265 $ 620,522 $ 2,099,004 $ 2,071,744 $ 1,634,427 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 41,227 301,265 620,522 2,099,004 2,071,744 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 506,061 41,227 301,265 620,522 2,099,004 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 30,330 506,061 41,227 301,265 620,522 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 44,670 30,330 506,061 41,227 301,265 Available Revenue Greater than five Prior Fiscal Years (_608,279) (620,014) (672,042) (310,417) (344,379) Total Revenue Available $ 315,273 $ 879,390 $ 2,896,037 $ 4,823,344 $ 6,382,583 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ 550,463 $ 56,571 $ 82,357 $ 144,437 $ 75,189 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 $ 550,463 $ 56,571 $ 82,357 $ 144,437 $ 75,189 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 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). The assumptions from the 2012 IMFP remain the same, aside from the 2017 addition of the230kV intertie system designed to increase the electrical systems capacity and reliability. For purposes of the study, a plan based fee methodology was used. There are no existing deficiencies in this fee program. A total of $6.5 million (in 2020 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, 1272 feeder extension for South West development and 203kV intertie system. Ending Balance for June 30, 2022 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 1267/1247 Feeder Extension and Henning Getaway Upgrade Projects. 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 - 2021 Update, dated July 2021, effective September 19, 2021. 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 2022-23 Budget and CIP. 4. The development of new residential and non-residential land uses in the City will require electrical service and increase the need for additional electrical infrastructure. Each development pays their fair share of the electric infrastructure based on the average load factor generated by each type of development. 5. 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, 2021 $ 1,231,270 Fees collected $ 426,581 Interest earned/market loss 14,207 Misc. revenue - Total $ 440,788 Page 30 of 41 % Fee Amount Funded in Disbursements from Fee FY 22 1267/1247 Feeder Extension 310,357 100% Henning Gateway Upgrade 246,707 100% Total $ 557,064 Ending balance June 30, 2022 $ 1,114,994 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 1267/1247 Feeder Extension $ 339,643 100% Henning Gateway Upgrade 203,293 100% Total Projects Planned for FY 22/23 $ 542,936 Page 30 of 41 Electric FUND: 505 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Fees Collected $ 137,611 $ Interest Earned/Mkt Gain/Loss - Misc. Revenue Total Revenues $ 137,611 $ 245,164 $ 265,498 $ 567,806 $ 440,787 244,989 $ 265,348 $ 175 150 567,681 $ 426,581 125 14,207 Expenditures ProjectAmount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended Debt Service $ $ $ $ $ Impact Fee Administration $ - - Henning Getway Upgrade 246,707 100% - AB 1600 Disbursements 496,594 354 497,754 557,064 Total Expenditures $ 496,594 $ 354 $ $ 497,754 $ 557,064 Revenue Less Expenditures $ (358,983) $ 244,810 $ 265,498 $ 70,052 $ (116,277) Fund Balance, Beginning of Year 100% 1,009,893 650,910 895,720 1,161,218 1,231,270 Fund Balance, End of Year $ 650,910 895,720 1,161,218 1,231,270 1,114,994 Assigned Fund Balance 354 - - - - Available Fund Balance $ 650,556 $ 895,720 $ 1,161,218 $ 1,231,270 $ 1,114,994 Capital Improvement Projects Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 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 496,594 354 497,754 557,064 Total Annual Expenditures $ 496,594 $ 354 $ $ 497,754 $ 557,064 Page 31 of 41 ProjectAmount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended by Impact Fees Expenditures Expenditures 1267/1247 Feeder Extension $ 310,357 100% $ 310,357 $ - Henning Getway Upgrade 246,707 100% 246,707 Total $ 557,064 $ 557,064 $ - Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures 1267/1247 Feeder Extension $ 497,754 100% $ 497,754 $ Total $ - $ $ - Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019120 FY 2020121 FY 2021/22 Available Revenue Current Year $ 137,611 $ 245,164 $ 265,498 $ 567,806 $ 440,787 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 83,914 137,611 245,164 265,498 567,806 Available Revenue Prior Fiscal Year(3-yrOld Funds) 12,541 83,914 137,611 245,164 265,498 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 163,985 12,541 83,914 137,611 245,164 Available Revenue Prior Fiscal Year(5-yr Old Funds) 89,641 163,985 12,541 83,914 137,611 Available Revenue Greaterthan five Prior Fiscal Years 162,864 252,505 416,490 (68,723) (541,873) Total Revenue Available $ 650,556 $ 895,720 $ 1,161,218 $ 1,231,270 $ 1,114,993 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 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 496,594 354 497,754 557,064 Total Annual Expenditures $ 496,594 $ 354 $ $ 497,754 $ 557,064 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 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 19% of the cost of the General Plan Update and the Public Safety Building Remodel and total costs. Existing development is responsible for 81% of the cost of the General Plan Update and the Public Safety Building Remodel and of the cost for both the expansion of the library and fee program updates. Ending Balance for June 30, 2022 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 2022/23. 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 2022/23 Budget and CIP. There are no projects identified for funding in the FY 2022/23 budget cycle. 4. Each new residential and non-residential development will add additional residents and employees who add incremental usage of general public facilities. Each land use will pay a fee based on the number of persons or employees generated by that type of development. 5. 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, 2021 $ 812,486 Fees collected $ 315,845 Interest earned/market loss (27,123) Misc. revenue 20,000 Total $ 308,722 % Fee Amount Funded in Disbursements from Fee FY 22 No projects $ 0% Total $ Ending balance June 30, 2022 $ 1,121,208 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 No Planned projects $ 0% Total Projects Planned for FY 22/23 $ Page 33 of 41 General Facilities FUND: 438 Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description _ FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues 1,070 265 - - Fees Collected $ 56,967 $ 105,583 $ 134,039 $ 388,345 $ 315,845 Interest Earned/Mkt Gain/Loss 844 3,454 2,640 5,755 (27,123) Misc Revenue 116,193 172,933 - - 20,000'q Total Revenues $ 57,811 $ 109,037 $ 136,680 $ 394,100 $ 308,723 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 FY 2021-2022 Projects Total FY 2020-2021 Projects Impact Fee Program Update Total Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 57,811 $ 109,037 $ 136,680 $ 394,100 $ 308,723 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 19,478 57,811 109,037 136,680 394,100 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 128,865 19,478 57,811 109,037 136,680 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 9,019 128,865 19,478 57,811 109,037 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 29,549 9,019 128,865 19,478 57,811 Available Revenue Greater than five Prior Fiscal Years (72,053) (42,504) (33,486) 95,380 114,858 Total Revenue Available $ 172,669 $ 281,706 $ 418,386 $ 812,486 $ 1,121,208 Five Year Ependiture to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ $ $ $ $ Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) 1,070 265 Expenses Allocation Prior Fiscal Year (4 -yr Old Funds) - - Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - - Expense Allocation Greaterthan Five Prior Fiscal Years Total Annual Expenditures $ 1,070 $ 265 $ $ $ Page 34 of 41 1,070 265 - - $ 1,070 $ 265 $ - $ - $ - $ 56,740 $ 108,773 $ 136,680 $ 394,100 $ 308,723 116,193 172,933 281,706 418,386 812,486 172,933 281,706 418,386 812,486 1,121,208 265 - - - - $ 172,669 $ 281,706 $ 418,386 $ 812,486 $ 1,121,208 Project Amount Percent Funded Impact Fee Non -Impact Fee Expended by Impace Fees Expenditures Expenditures Project Amount Percent Funded Impact Fee Non -Impact Fee Expended by Impace Fees Expenditures Expenditures FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 57,811 $ 109,037 $ 136,680 $ 394,100 $ 308,723 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 19,478 57,811 109,037 136,680 394,100 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 128,865 19,478 57,811 109,037 136,680 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 9,019 128,865 19,478 57,811 109,037 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 29,549 9,019 128,865 19,478 57,811 Available Revenue Greater than five Prior Fiscal Years (72,053) (42,504) (33,486) 95,380 114,858 Total Revenue Available $ 172,669 $ 281,706 $ 418,386 $ 812,486 $ 1,121,208 Five Year Ependiture to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ $ $ $ $ Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) Expenses Allocation Prior Fiscal Year (3 -yr Old Funds) 1,070 265 Expenses Allocation Prior Fiscal Year (4 -yr Old Funds) - - Expenses Allocation Prior Fiscal Year (5 -yr Old Funds) - - Expense Allocation Greaterthan Five Prior Fiscal Years Total Annual Expenditures $ 1,070 $ 265 $ $ $ Page 34 of 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 July of 2021 when the fee program nexus study was updated by the City's contracted consultants, Harris & Associates. The 2021 Nexus Study identified a service standard of approximately $34.61 (in 2020 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 $34.61 (in 2020 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, 2022 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 2022/23 include HSS Bike Rack Art and Storm Drain Art. 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 - 2021 Update, July 2021, effective September 19, 2021. 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 2021 dollars) and the Fiscal Year 2022/23 Budget. 4. Each new residential and non-residential development will add additional residents and employees who add incrementally to the need for art in public places. Fess will be calculated based on the number of persons served, this ensures that each type of development pays their fair share of the identified project costs. 4. The approximate date for funding and constructing some of these facilities is dependent on availability of sufficient fee revenue. Additional projects will be included in annual budgets as revenues become available. Page 35 of 41 Beginning balance July 1, 2021 $ 174,683 Fees collected $ 38,027 Interest earned/market loss (4,314) Misc. revenue - Total $ 33,713 % Fee Amount Funded in Disbursements from Fee FY 22 AIPP Various Projects 450 2.2% Downtown Art Mural 20,000 0% Total $ 20,450 Ending balance June 30, 202 $ 187,946 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 23 Project: HSS Bike Rack Art 9,500 100% Project: Storm Drain Art 3,000 100% Total Projects Planned for FY 22/23 $ 12,500 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 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Fees Collected $ 8,638 $ 16,694 $ 19,125 $ 51,271 $ 38,027 Interest Earned/Mkt Gain/Loss 412 1,898 7,100 1,459 (4,314) Misc Revenue - - - Total Revenues $ 9,051 $ 18,592 $ 26,226 $ 52,730 $ 33,713 Expenditures Debt Service $ $ - $ - $ - $ - Impact Fee Administration 46,778 5,000 1,000 AB 1600 Disbursements 10,621 4,496 6,473 15,750 20,450 Total Expenditures $ 57,399 $ 9,496 $ 7,473 $ 15,750 $ 20,450 Revenue Less Expenditures $ (48,349) $ 9,096 $ 18,753 $ 36,980 $ 13,263 Fund Balance, Beginning of Year 158,203 109,854 118,950 137,703 174,683 Miscellaneous Adjustments - - Fund Balance, End of Year 109,854 118,950 137,703 174,683 187,946 Assigned Fund Balance 48 - - Available Fund Balance $ 109,806 $ 118,950 $ 137,703 $ 174,683 $ 187,946 Capital Improvement Projects Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended bylmpaceFees Expenditures Expenditures Traffic Control Box Painting 450 100.0% 450 Downtrown Art Mural 20,000 100.0% 20,000 Total $ 20,450 $ 20,450 $ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impace Fees Expenditures Expenditures AIPP Various Projects 6,473 100.0% 6,473 Firefighter Memorial 15,000 100.0%. 15,000 Total $ 21,473 $ 21,473 $ Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year 5 9,051 $ 18,592 $ 26,226 $. 52,730 $ 33,713 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 4,734 9,051 18,592 26,226 52,730 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 18,166 4,734 9,051 18,592 26,226 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 2,234 18,166 4,734 9,051 18,592 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 5,181 2,234 18,166 4,734 9,051 Available Revenue Greater than five Prior Fiscal Years 70,440 66,173 60,935 63,351 47,635 Total Revenue Available $ 109,806 $ 118,950 $ 137,703 $ 174,683 $ 187,946 Five Year Ependiture to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 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 57,399 9,496 7,473 15,750 20,450 Total Annual Expenditures $ 57,399 $ 9,496 $ 7,473 $ 15,750 $ 20,450 Page 37 of 41 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, 2021 $ 3,770,688 Fees collected $ 1,099,408 Interest earned/market loss (115,225) Misc. revenue - Total $ 984,183 % Fee Amount Funded in Disbursements from Fee FY 21 No projects $ 0% Total $ Ending balance June 30, 2022 $ 4,754,871 % Fee Funded in Planned projects for Fiscal Year 2022/23 Amount FY 22 No planned projects $ 100% Total Projects Planned for FY 22/23 $ Page 39 of 41 Expenditures Debt Service Impact Fee Administration AB 1600 Disbursements Total Expenditures Revenue Less Expenditures Fund Balance, BeginningofYear Fund Balance, End of Year Assigned Fund Balance Available Fund Balance Capital Improvement Projects 883,247 6,757 - $ 883,247 $ 6,757 $ - $ $ - $ (293,982) $ 631,188 $ 1,175, 295 $ 968,964 $ 984,183 1,289,223 995,241 1,626,430 2,801,724 3,770,688 995,241 1,626,430 2,801,724 3,770,688 4,754,871 7,154 - - - $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 $ 4,754,871 Regional Transportation Impact Fee Non -Impact Fee FUND: 314 Expended by impact Fees Expenditures Statement of Revenues and Expenditures and Changes in Fund Balance for Last Five Fiscal Years Description _ FY 2017/18 FY 2018_/19 FY 2019/20 FY 2020/21 FY 2021/22 Revenues Project Amount Fees Collected $ 585,263 $ 618,293 $ 1,032,457 $ 941,698 $ 1,099,408 Interest Earned/Mkt Gain/Loss 4,002 19,652 142,838 27,266 (115,225) Misc. Revenue Expenditures - - Total Revenues $ 589,265 $ 637,946 $ 1,175,295 $ 968,964 $ 984,183 Expenditures Debt Service Impact Fee Administration AB 1600 Disbursements Total Expenditures Revenue Less Expenditures Fund Balance, BeginningofYear Fund Balance, End of Year Assigned Fund Balance Available Fund Balance Capital Improvement Projects 883,247 6,757 - $ 883,247 $ 6,757 $ - $ $ - $ (293,982) $ 631,188 $ 1,175, 295 $ 968,964 $ 984,183 1,289,223 995,241 1,626,430 2,801,724 3,770,688 995,241 1,626,430 2,801,724 3,770,688 4,754,871 7,154 - - - $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 $ 4,754,871 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ 277,391 $ (305,118) $ (943,063) $ (2,118,358) $ (3,087,322) Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 605,857 311,875 943,063 2,118,358 3,087,322 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 $ 883,247 $ 6,757 $ Page 40 of 41 Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2021-2022 Projects Expended by impact Fees Expenditures Expenditures Total $ $ - $ _ Project Amount Percent Funded Impact Fee Non -Impact Fee FY 2020-2021 Projects Expended by Impact Fees Expenditures Expenditures Total $ $ - $ Five Year Revenue Test Using First in first Out Method FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Available Revenue Current Year $ 589,265 $ 637,946 $ 1,175,295 $ 968,964 $ 984,183 Available Revenue Prior Fiscal Year (2 -yr Old Funds) 988,387 589,265 637,946 1,175,295 968,964 Available Revenue Prior Fiscal Year (3 -yr Old Funds) 679,417 988,387 589,265 637,946 1,175,295 Available Revenue Prior Fiscal Year (4 -yr Old Funds) 92,519 679,417 988,387 589,265 637,946 Available Revenue Prior Fiscal Year (5 -yr Old Funds) 37,041 92,519 679,417 988,387 589,265 Available Revenue Greater than five Prior Fiscal Years (1,398,540) (1,361,103) (1,258,585) (589,168) 399,219 Total Revenue Available $ 988,088 $ 1,626,430 $ 2,801,724 $ 3,770,688 $ 4,754,871 Five Year Expenditure to Revenue Match FY 2017/18 FY 2018/19 FY 2019/20 FY 2020/21 FY 2021/22 Expenses Allocation Current Year $ 277,391 $ (305,118) $ (943,063) $ (2,118,358) $ (3,087,322) Expenses Allocation Prior Fiscal Year (2 -yr Old Funds) 605,857 311,875 943,063 2,118,358 3,087,322 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 $ 883,247 $ 6,757 $ Page 40 of 41 Regional Transportation Impact Fee July 1, 2021 through June 30, 2022 FY 20121 Fee Rates Land Use Type Fee Rate Sin le Family Residential (DUE) $3,510.92 Single Fam. - Smart Growth Rate $2,984.28 Multi-Fmify 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 (Sq. Feet) $1.06 Warehouse (Sq. Feet) $0.44 Other (Per Trip) $108.26 Page 41 of 41