HomeMy WebLinkAboutItem 05 - FY 2019-20 Annual Report on Development Impact Fees (AB1600) Department Name: Finance
Cost Center: 2005
For Agenda of: January 19, 2021
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
Prepared By: Esteban Cano-Gutierrez, Financial Analyst – Infrastructure Financing
SUBJECT: FY 2019-20 ANNUAL REPORT ON DEVELOPMENT IMPACT FEES UNDER
ASSEMBLY BILL 1600
RECOMMENDATION
1. Review the 2019-20 Fiscal Year Report on Development Impact Fees in compliance
with AB 1600 annual disclosure requirements: and
2. Adopt a Resolution (Attachment A) accepting the report and making applicable
findings related to impact fee balances and in-lieu fees.
DISCUSSION
Background
The City of San Luis Obispo (City) has an adopted development impact fee program that is
subject to AB 1600 (the Mitigation Fee Act, Gov. Code §§ 66000 et seq.) and its annual
disclosure and reporting requirements. This report (Attachment B) is developed to satisfy the
required criteria by briefly describing each type of fee, identifying the amount of each fee
collected, the disbursements made from each fee type, and the amount of interest apportioned to
each fee balance during the 2019-20 fiscal year. In addition, an accompanying analysis has been
prepared that reflects, for each fee type, the aging of the balance held by the City.
As required by Gov. Code 66006(b), this report was made available for public inspection on the
City’s website, in the City Clerk’s Office, and in the Finance Department on December 23, 2020.
Notice of Availability was published in the New Times and posted on the City’s website on
December 24, 2020.
The individual fund schedules provide a breakdown of the fee balances on hand as of June 30,
2020, based on the City’s audited financials. AB1600 requires that the annual report include the
following information:
A. A brief description of the type of fee in the account or fund.
B. The amount of the fee.
C. The beginning and ending balance of the account or fund.
D. The amount of the fees collected, and the interest earned.
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E. An identification of each public improvement on which fees were expended and the
amount of the expenditures on each improvement, including the total percentage of the
cost of the public improvement that was funded with fees.
F. An identification of an approximate date by which the construction of the public
improvement will commence if the local agency determines that sufficient funds have
been collected to complete financing on an incomplete public improvement, as identified
in paragraph (2) of subdivision (a) of Section 66001, and the public improvement remains
incomplete.
G. A description of each interfund transfer or loan made from the account or fund, including
the public improvement on which the transferred or loaned fees will be expended, and, in
the case of an interfund loan, the date on which the loan will be repaid, and the rate of
interest that the account or fund will receive on the loan.
H. The amount of refunds made pursuant to subdivision (e) of Section 66001 and any
allocations pursuant to subdivision (f) of Section 66001.
The following is a brief description of the purpose of the fee and the nature of projects funded in
the current year.
The City of San Luis Obispo's Fee Areas
Citywide Transportation Impact Fee
This impact fee was established for the construction of multimodal transportation infrastructure
within the City, needed to support planned growth as adopted under the City's General Plan. As
of June 30, 2020, $8,750,403 in funds were available for transportation projects. There were
twelve active projects funded by this fee during the most recent fiscal year. The following ones
have impact fees associated to them:
1. 49% of Prado Road Bridge Widening
2. Bike Bridge at Phillips
3. Railroad Safety Trail at Taft & Pepper
4. Monterey/Osos Traffic Signal
5. Los Osos Valley Road Interchange Landscape
6. California Taft Roundabout
7. Broad Street Corridor Improvements
8. Topographic Survey and Right-of-Way Establishment
9. Design of the Orcutt & Tank Roundabout
10. Prado Road Interchange
Margarita & Airport Specific Plans Transportation Impact Fee
These two impact fees were established for the expansion of transportation facilities in and
around the Margarita and Airport areas to support planned development in those specific plan
areas. On April 3, 2018, the City Council adopted Resolution no. 10908 (2018 Series) in
compliance with AB1600. As part of that approval, projects that were previously contained in the
Airport and Margarita sub-area fee programs were incorporated into the Citywide Transportation
Impact Fee program which became effective July 1, 2018.
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For the Margarita Area, there remains a yet to be reimbursed interfund loan of $1,468,509
between the Park in-lieu program and the Citywide fee program. As of June 30, 2020,
$1,114,404 in funds were available for projects for the Airport Area and $2,064,138 in the
Margarita Area.
Orcutt Area Impact Fee
This impact fee was established for the expansion of transportation and park facilities in and
around the Orcutt area to support planned development in that specific plan area. The Orcutt
Area Specific Plan (OASP) Public Facilities Financing Plan (PFFP) was amended on December
17, 2017, and again on October 16, 2018, to update cost to reflect current construction estimates
and to revise the scope of certain capital improvement projects within the PFFP. As of June 30,
2020, $63,980 in funds were available for projects for the Orcutt Area.
Los Osos Valley Road Impact Fee
This add-on impact fee was established for the expansion of capacity for the Los Osos Valley
Road (LOVR) interchange at US 101 for construction, pr oject management, and inspection.
Though the interchange project has been completed there are still minor projects that the City
will need to implement at this location. The fee program was revised in 2019 to reflect the
completion of the interchange construction work and the remaining projects. The City has an
existing reimbursement agreement with Costco with a current balance owed of $1,802,582 for
improvements already constructed at the LOVR interchange, most notably the relocation of Calle
Joaquin that still is an obligation of the impact fee fund. As of June 30, 2020, $441,269 in funds
were available for projects for the LOVR area.
Parkland Development Fees
This fee was established for the purpose of acquisition and development of community parks and
existing park facilities intended for access and use by the entire City. As of June 30, 2020,
$4,612,184 in funds were available for parkland projects.
Open Space Protection
This fee was established to address the need to acquire new open space lands commensurate with
similar land lost to development projects within the Airport Area Specific Plan and the land will
be added to the City's existing open space inventory. As of June 30, 2020, $812,233 in funds
were available for open space projects.
Water Impact Fee
This fee was established for the expansion and improvement of facilities used for water supply,
water treatment, and water distribution. The current balance of the Water Impact Fee Fund is $-
2,715,566. The fees are used for debt service for the following projects:
1. Nacimiento Pipeline
2. Water Reuse Project Loan
3. 2018/2006 Water Treatment Plant Refunding Debt Service
4. 2012 Water Refunding Debt Service
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Sewer Impact Fee
This impact fee was established for the expansion and improvement of facilities used for sewer
collection and sewer treatment. The current balance of the Sewer Impact Fee Fund is $596,178.
The fees were used for the following projects:
1. Calle Joaquin Lift Station
2. Margarita Lift Station
3. Water Resource Recovery Facility (WRRF) Upgrade
4. Tank Farm Lift Station
Public Safety Impact Fee
This impact fee was established to cover the City of San Luis Obispo's Police and Fire services,
including but not limited to patrol services, 911-dispatch, a traffic safety unit, neighborhood
services, records unit, investigations, fire administration, fire emergency response, prevention
and education, training, technical services, and disaster preparedness. The fee will be used to
renovate Fire Stations 1, 2, 3, and 4 and construct Fire Station 5 and replace the fir e vehicles and
equipment needed to serve the City through General Plan buildout. It will also help construct a
new police headquarters and purchase vehicles to maintain the existing ratio of police vehicles to
service population. As of June 30, 2020, $183,812 in funds were available for public safety
projects.
Policy Context
As the City has an active development impact fee program, this report is an annual requirement
under AB 1600 and specifically Gov. Code 66006(b)which governs impact fee collection and
disbursement.
Public Engagement
This report was made public on December 23, 2020, so that, interested parties can review the fee
collection, applicable uses, and disbursements during the fiscal year.
CONCURRENCE
The Public Works and Utilities Departments concur with the recommendations contained
within this report.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act does not apply to the recommended action in this
particular report, because the action does not constitute a "Project" under CEQA Guidelines
Sec. 15378.
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FISCAL IMPACT
Budgeted: N/A Budget Year: 2019-20
Funding Identified: Yes
Fiscal Analysis:
Funding Sources Current FY Cost
Annualized
On-going Cost
Total Project
Cost
General Fund
State
Federal
Fees
Other:
Total N/A N/A N/A
The action before the City Council in itself does not have a fiscal impact. However, AB 1600
reports on the City's impact fee collection, the use of the fees, and the status of projects for which
the fee has been collected. It therefore summarizes the fiscal impact of the fees in advancing
important infrastructure projects for the City.
ALTERNATIVES
Council could choose not to make the findings called for in this report. This is not
recommended as it would require reimbursement of certain impact fees collected under the
program and present a monetary shortfall for many of the development related improvements.
Attachments:
a - Draft Resolution
b - AB1600 Report FY 2019-20
c - Exhibit A - Impact Fees Schedule FY 2019-20
d - Exhbit B - Impact Fees Collected FY 2019-20
e - Exhibit C - Impact Fees Disbursed per Project FY 2019-20
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RESOLUTION NO. ______ (2021 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, ACCEPTING THE 2019-20 ANNUAL REPORT
ON DEVELOPMENT IMPACT FEES REAFFIRMING THE NECESSITY
OF DEVELOPMENT IMPACT FEES AND MAKE FINDINGS OF
DEVELOPMENT IMPACT FEES AND MAKE FINDINGS RELATED TO
IMPACT FEE BALANCES AND IN-LIEU FEES
WHEREAS, the City of San Luis Obispo (“City”) has an established Development
Impact Fee program and collects applicable fees according to the program; and
WHEREAS, the City is required to make certain findings every five years with respect
to the unexpended fund balance of certain development impact fee funds pursuant to California
Government Code section 66001; and
WHEREAS, the documents, reflecting the balance in each development impact fee fund
or account, the accrued interest, and the amount of expenditure by public facility for the fiscal year,
have been made available for public review as required by California Government Code section
66006; and
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of San Luis Obispo
as follows:
SECTION 1. Recitals. All of the above recitals are true and correct and are incorporated
herein by this reference.
SECTION 2. Acceptance. The 2019-20 Annual Report on Development Impact Fees is
hereby accepted.
SECTION 3. Findings. The following findings are made as required under Government
Code section 66001:
1. The purpose to which each Development Impact Fee is collected for has been
identified.
2. There is a continued need for the improvements and that there is a reasonable
relationship between the fee, the timing of the improvements, and the impacts for
development for which the fees are collected.
3. The sources and amounts of funding anticipated to complete the financing of capital
projects have been identified and will be deposited into the appropriate account upon
receipt or during the normal capital improvement program budget cycle.
4. A copy of the approved resolution shall be forwarded to the Finance Director for use
in overseeing these monies.
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Resolution No. (2021 Series) Page 2
R ______
SECTION 4. These findings are based, in part, on information provided in the City of San
Luis Obispo’s 2019-21 Capital Improvement Plan.
Upon motion of , seconded by _____________________,
and on the following roll call vote:
AYES:
NOES:
ABSENT:
The foregoing resolution was adopted this day of ________________ 2021.
____________________________________ Mayor Heidi Harmon
ATTEST:
________________________________
Teresa Purrington
City Clerk
APPROVED AS TO FORM:
________________________________
J. Christine Dietrick
City Attorney
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, on _________________________.
____________________________________
Teresa Purrington
City Clerk
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City of San Luis Obispo
AB 1600 Annual Report and Findings
The City of San Luis Obispo has an adopted Development Fee program, governed under AB 1600 which is
otherwise known as the Mitigation Fee Act and is codified in Government Code §§ 66000 et seq. The
power to exact development impact fees arises from the City's police power to protect the public health,
safety, and welfare. (Cal. Const., Art. XI, § 7.) The police power allows a city to act in the interest of its
citizenry and to enact and enforce ordinances and regulations that are not in conflict with state law. Charter
cities have the additional power to regulate by virtue of their plenary authority with respect to municipal
affairs. (Cal. Const., Art. XI, § 5.)
When does AB 1600 Apply?
AB 1600 applies to all local agencies in the state, including all general law and charter cities. (Gov. Code
§ 66000(c).) However, AB 1600 does not apply to every fee or exaction collected by a local agency. AB
1600 only applies when a local agency imposes a fee on an applicant in connection with approval of a
development project to defray all or a portion of the cost of public facilities related to the project. (Gov.
Code § 66001.) "Public facilities" are defined to include public improvements, public services, and
community amenities. (Gov. Code § 66000(d).)
Definition of Development Impact Fees
A development impact fee is a monetary exaction other than a tax or special assessment that is charged by a
local governmental agency to an applicant in connection with approval of a development project for the
purpose of defraying all or a portion of the cost of public facilities related to the development project. (Gov.
Code § 66000(b).) A development impact fee is not a tax or special assessment; by its definition, a fee is
voluntary and must be reasonably related to the cost of the service provided by the local agency. If a
development impact fee does not relate to the impact created by development or exceeds the reasonable
cost of providing the public service, then the fee may be declared a special tax and must then be subject to a
two-thirds voter approval. (Cal. Const., Art. XIII A, § 4.)
Annual Accounting for Fees
Funds collected for each capital facility or service shall be deposited in separate accounts and not
commingled with any other funds for other impact fees. (Gov. Code § 66006(a).) While funds are accruing
for individual capital facilities, the city must keep track of each fund and provide an annual report. (Gov.
Code § 66006(b).)
Annual Report
This report is submitted to satisfy the requirements of AB 1600 and identifies the amount of each
development impact fee collected, the disbursements made from each fee type and the amount of interest
apportioned to each fee balance during the 2019-20 fiscal year. Accompanying the report is information
specifically prepared to reflect each fee type and the aging of the balance held by the City. Per AB 1600,
each fee collected to mitigate a specific impact has to be spent within five years of collection. If the fee is
held beyond this time frame due to specific circumstances or insufficient collection for the needed
improvements, the City Council must make specific findings to continue holding the fees. Otherwise, the
fees are subject to refund.
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As required by law, the development impact fee report has been available for public inspection prior on the
City’s website, the City Clerk’s office, and the Finance Department public counter on December 23, 2020.
Notice was posted on the City Clerk’s bulletin board in front of City Hall on December 23, 2020.
The schedules referred to above provide a breakdown of the individual fee balances on hand as of June 30,
2020 based on unaudited information. The Mitigation Fee Act requires that this report include the following
information:
1. The amount of each fee. (Exhibit A)
2. The amount of developer fees disbursed on each project for the year just ended. (Exhibit B)
3. The amount of developer fees collected for the year just ended. (Exhibit C)
4. The amount of interest earned by the developer fees for the year just ended.
5. Any other income received that is related to the projects, if applicable.
6. The beginning and ending fund balance for each development fee account.
7. The total cost of projects undertaken during the last year and the percentage of the project cost paid
out of developer fees.
8. The identification of an approximate date by which the construction of the public improvement will
commence if the local agency determines that sufficient funds have been collected to complete
financing on an incomplete public improvement and the public improvement remains incomplete.
9. The amount and purpose of all interfund transfers during the last year.
10. A brief description of the purpose of the fee and the nature of projects funded in the current year.
AB 1600 Fee – Fund Details
Parkland Development Impact Fees (Fund 501)
This impact fee was established for the purpose of acquisition and development of community parks and
existing park facilities intended for access and use by the entire city.
As of June 30, 2020, $4,617,894 in funds are available for projects and $323,842 of Parkland Development
Impact Fees have been held longer than five years.
Finding: the $323,842 can be attributed to park impact fees collected for the park planned to be built within
the Margarita Area Specific Plan (MASP). At this time, the land zoned for park space is still privately owned
and the current owners are not interested in selling or developing the land. Therefore, the City has not spent
the funds collected specifically for the development of the MASP park. The City still anticipates using the
funds collected for the MASP park at the time the landowner decides to sell or develop.
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,387,412$ 1,677,252$ 484,228$ 522,336$ 222,825$ 4,294,052$ 323,842$ 4,617,894$
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Open Space Protection Impact Fees (Fund 502)
This impact fee was established to address the need to acquire new open space lands commensurate with
similar land lost to development projects within the Airport Area Specific Plan (AASP) and will be added to
the City’s existing open space inventory. In fiscal year 2019-20, no impact fees were collected associated
with the AASP and no balance attributed to impact fees is held in the Open Space Protection Fund, as it is
demonstrated in the balance for the recent 7 years below.
Transportation Impact Fee (Fund 507)
This impact fee was established for the expansion of transportation facilities and travel lanes within the
City. There were seven active projects funded by this fee during the most recent fiscal year.
1. 49% of Prado Rd Bridge Widening
2. Bike Bridge at Phillips
3. Railroad Safety Trail at Taft and Pepper
4. Monterey/Osos Traffic Signal
5. Los Osos Valley Road Interchange Landscape
6. California/Taft Roundabout
7. Broad Street Corridor Improvements
8. Topographic Survey and Right-of-Way Establishment
9. Design of Orcutt & Tank Roundabout
10. Prado Road Interchange
As of June 30, 2020, $8,750,403 in funds were available for projects and no funds were held longer than five
years in the total of Fund 507.
Finding: even though it is shown that there are no funds held for more than 5 years in the total of Fund 507,
when analyzing the Fund divided by subareas, it is shown that for the Citywide Transportation Impact Fee,
$495,045 have been held for more than five years. This amount is part of the planned Prado Road Interchange
anticipated to be start construction in 2021 as adopted in the City’s Capital Improvement Program. See
TABLE 1 below for more details.
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
(383)$ 5,957$ 7,442$ 12,116$ 51,470$ 76,602$ 756,235$ 832,837$
Balances from Transfers (7 Years)475,000$
Balances from Other Revenues (7 years)413,102$
Balances attributed to Impact Fees (7 Years)75,769$
812,333$
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TABLE 1
Airport Area Impact Fees (Fund 503)
This impact fee was established for the expansion of transportation facilities in and around the airport area.
The only project funded during the fiscal year from these fees was the 51% of the Prado Road Bridge
Widening. On April 3, 2018, the City Council adopted a resolution in compliance with AB1600 that
consolidated this fee program into the Citywide Transportation Impact Fee Program.
As of June 30, 2020, $1,114,404 in funds were available for projects and $876,344 in Airport Area Impact
Fees have been held longer than five years.
Finding: The funds held for longer than five years are also part of the planned Prado Road Interchange
which is for the purpose of mitigating impacts of planned growth in this area. All funds are anticipated to be
collected and construction initiated by 2021 as adopted in the City’s Capital Improvement Program. See
TABLE 1 in Fund 507 for more details.
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
2,410,187$ 2,102,866$ 1,235,025$ 1,607,744$ 1,463,965$ 8,819,786$ (69,383)$ 8,750,403$
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Los Osos Valley Road Add-on Impact Fee (Fund 504)
This add-on impact fee was established for the expansion of capacity for Los Osos Valley Road (LOVR)
interchange at US 101 for construction, project management, and inspection. Though the project has been
completed, the Fund recorded a liability for the reimbursement owed for an amount equal to the impact fees
collected for the year. The City has an existing reimbursement agreement with Costco Wholesale
Corporation for improvements already constructed at the LOVR interchange. As of June 30, 2020, $441,269
in funds were available.
Water Impact Fees (Fund 601- Account 47201)
This fee was established for the expansion and improvement of facilities used for water supply, water
treatment and water distribution. Water infrastructure is constructed when needed and usually ahead of time
of impact fee collection, there for use to debt service. More specifically to pay for new development’s fair
share for upgrades to the water treatment plant, the recycled water system, as well as the pipeline serving the
City from Nacimiento Lake. following projects:
1. Nacimiento Pipeline
2. 2018/2006 Water Treatment Plant Refunding Debt Service
3. 2012 Water Refunding Debt Service
In fiscal year 2019-20, $3,723,460 was collected in impact fees, while $4,330,340 was expended. No funds
were held longer than five years as payments cover debt service expenses upon receipt.
Aging of Funds Held
Current Yr
Funds
FY 2018-19
1 yr old
Funds
FY 2017-18
2 yr old
Funds
FY 2016-17
3 yr old
Funds
FY 2015-16
4 yr old
Funds
FY 2014-15
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
26,655$ 586,991$ 3,577$ 428,804$ 17,246$ 1,063,273$ (622,005)$ 441,269$
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Sewer Impact Fees (Fund 506 & 602 – Account 47201)
This impact fee was established for the expansion and improvement of facilities used for sewer collection
and sewer treatment. The fees were used for the following projects:
1. Calle Joaquin Lift Station
2. Water Resource Recovery Facility (WRRF) Upgrade – currently under construction. To be finished
in 2023.
3. Tank Farm Lift Station
As of June 30, 2020, available funds were $596,178. As future development occurs, and, in turn, future
impact fees are collected, more funds will become available to fund the projects. No funds were held
longer than five years.
Affordable Housing Inclusionary In-Lieu Fees (Fund 505)
This inclusionary fee was established to provide funding for the provision of affordable housing and for
reasonable costs associated with the development of affordable housing and can be spent at the discretion of
the Council. It is not an impact fee as defined by AB 1600. In FY 2019-20 the City granted $330,000 to SLO
Transitions LLC for the acquisition and rehabilitation of housing at 527 Branch Street and 526 South Street.
$57,000 was transferred into the General Fund to help fund the Housing Coordinator position.
As of June 30, 2020, $2,689,980 in funds were available for affordable housing projects and no funds were
held longer than five years. On January 21, 2020, the City Council approved the allocation of $2,000,000 to
two new affordable housing projects proposed by Peoples’ Self-Help Housing Corporation, thus resulting in
a total undesignated balance of $689,980 as of June 30, 2020.
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
3,723,460$ 3,745,666$ 2,131,345$ 1,281,874$ 1,542,268$ 12,424,614$ (15,140,169)$ (2,715,556)$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-
18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
2,618,030$ 2,028,174$ 811,229$ 665,053$ 681,887$ 6,804,374$ (6,208,196)$ 596,178$
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Public Safety Impact Fees (Fund 508)
This impact fee was established as part of the 2018 nexus study to help cover the cost of the City’s Police and
Fire services. It will also be used to renovate and maintain public safety assets. As of June 30, 2020,
$183,812 in funds were available for public safety projects and no funds were held longer than five years.
Conclusion
The City will continue to closely monitor its impact fee collection to report the use and retention of the fees in
compliance with AB 1600. Findings on retained fund balances over five years will be integrated in the
report, so the City Council can approve appropriate action on an annual basis.
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total
Ending
Balance
91,515$ 1,217,920$ 366,637$ 1,135,833$ 659,920$ 3,471,825$ (781,840)$ 2,689,985$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
183,812$ 4,110$ -$ -$ -$ 187,922$ (4,110)$ 183,812$
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MASTER FEE SCHEDULE
Fiscal Year 2019-2020
Planning Services…………………………………………………………... 1
Engineering Services……………………………………………………….. 3
Public Works Services……………………………………………………... 7
Fire Services………………………………………………………………... 8
Other Fire Fees……………………………………………………………... 14
Building Plan Check Fees………………………………………………….. 17
Building Inspection Fees…………………………………………………… 19
Utilities Services…………………………………………………………… 21
Impact Fees………………………………………………………………… 22
General Government……………………………………………………….. 24
Business Licenses & Tax…………………………………………………... 25
Creek & Flood Protection………………………………………………….. 25
Cannabis Fees………………………………………………………………. 26
Parks & Recreation Fees…………………………………………………… 27
Police Department Fees…………………………………………………….. 32
The City' s adopted fee schedule is adjusted by 3. 3% which reflects the All Urban Consumer Price Index, Los
Angeles area — based on the change from April 2018 – April 2019. (Resolution No. 11017, Section 4)
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Transportation
(Citywide)(1)
Transportation (San Luis
Ranch Subarea)(1)
Transportation (LOVR
Subarea) (1)
Fee with Administration charge
(4)
Residential
Single Family
≥ 1,400 sq. ft. (fees are per unit) $10,694.16 $8,309.07 $9,695.81
700 to 1,399 sq. ft. (fees are per sq. ft.) $7.64 $5.93 $6.92
≤ 699 sq. ft. (fees are per unit) $5,347.08 $4,154.53 $4,847.90
Multifamily
≥ 1,100 sq. ft. (fees are per unit) $8,308.75 $6,455.67 $7,533.07
550 to 1,099 sq. ft. (fees are per sq. ft.) $7.55 $5.87 $6.85
≤ 549 sq. ft. (fees are per unit) $4,154.37 $3,227.83 $3,766.53
Non-Residential
Office (fees are per sq. ft.) $10.32 $8.02 $9.36 Requires Calculation
Service (fees are per sq. ft.) $10.32 $8.02 $9.36 Requires Calculation
Retail (fees are per sq. ft.) $14.99 $11.03 $13.59 Requires Calculation
Industrial (fees are per sq. ft.) $6.01 $4.92 $5.75 Requires Calculation
Institutional (fees are per sq. ft.) $12.15 $9.44 $11.01 Requires Calculation
Lodging (fees are per room) $4,314.63 $3,352.34 $3,911.83 Requires Calculation
Specialty (fees are per ADT) (2) $657.80 $510.93 $596.32 Requires Calculation
Parkland In-Lieu
(Citywide, except San luis
ranch Subarea)
Park Development
(Citywide,except San Luis
Ranch Subarea)(3)
Residential
Single Family (per Dwelling Unit)$3,251.83 $2,972.16
Multifamily Condominium (per Dwelling unit)$2,341.61 $2,140.37
Multifamily apartment (per Dwelling unit)$1,503.62 $2,140.37
Impact fees continued on next page…
PARK IMPACT FEES
Fee with Administration charge (4)
Requires Calculation
Requires Calculation
2019-20 Fee Schedule
TRANSPORTATION IMPACT FEES
Requires Calculation
Requires Calculation
Requires Calculation
22
Item 5
Packet Page 36
Police (Citywide)Fire (Citywide)Fee with Adminisration
charge (4)
Residential
Single Family
Per unit $689.38 $587.21
Multifamily
Per unit $496.39 $423.12
Non-Residential
Office (fees are per sq. ft.)$0.45 $0.39
Service (fees are per sq. ft.)$0.25 $0.22
Retail (fees are per sq. ft.)$0.25 $0.22
Industrial (fees are per sq. ft.)$0.19 $0.15
Institutional (fees are per sq. ft.)$0.25 $0.22
Lodging (fees are per room)$137.26 $116.62
Specialty (fees are per ADT) (2)
Land Use Category
Single Family & Multifamily (per Dwelling Unit Size)
≥ 1,201 sq. ft. (fees are per unit)
801 to 1,200 sq. ft. (fees are per unit)
451 to 800 sq. ft. (fees are per unit)
≤ 450 sq. ft. (fees are per unit)
Mobile/Manufactured Home (per Dwelling Unit)
Mobile/Manufactured Home
Non-Residential (by Meter Size)
3/4" meter
1" meter
1.5" meter
2" meter
3" meter
4" meter
6" meter
WATER AND WASTEWATER IMPACT FEES
$130,332.78
$203,416.81
$406,834.65
$10,999.75
$18,699.88
$37,398.73
$59,398.22
$117,697.59
$183,696.07
$367,391.11
$12,180.67
$20,706.73
$7,308.40
$65,775.83
$41,414.49
$6,600.26
$12,180.67
$9,744.54
$8,526.47
$3,654.20
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
Requires Calculation
POLICE AND FIRE IMPACT FEES
(*) The City's development impact fees are subject to annual increases.
(1) The transportation fees are applied based on three geographic areas within the City (Citywide, San Luis Ranch and Los Osos Valley Road subareas)
(2) The Average Cost per Average Daily Trip (ADT) rate may be applied to non-residential development uses that are not identified in the land use category, but are identified in the City of San Luis Obispo
Parcel Data SIC Correspondence table.
(3) Fees shown reflect Parkland In-lieu Fees authorized by the Quimby Act (single family residential uses only) and Park Development Impact Fees authorized by the Mitigation Fee Act (single family and
multifamily residential uses). Development in the MASP, OASP, Avila Ranch, or San Luis Ranch areas will meet park and recreation obligations per the terms of applicable Specific Plans and/or
Development Agreements.
(4) Fees shown are subject to an additional 1.75% administrative charge.
Water Development Impact Fee(Citywide)Wastewater
Development Impact Fee (Citywide)
$10,999.75
$8,800.00
$7,700.13
$3,299.62
23
Item 5
Packet Page 37
City of San Luis Obispo
Development Impact Fee Compliance 2020
Parks Impact Fees
Fund 501
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2007-08 200,679$ 861,834 38,135 - - - - 84,326 - - 1,016,322$
2008-09 1,016,322$ 176,579 54,896 - 94,781 - - 22,705 - - 1,319,873$
2009-10 1,319,873$ 36,378 41,787 - - - - 66,981 - - 1,331,057$
2010-11 1,331,057$ 35,805 23,628 - 25,583 - - 169,411 - - 1,246,662$
2011-12 1,246,662$ 40,135 19,130 - - - - 214,309 - - 1,091,618$
2012-13 1,091,618$ 152,217 318 - - - - 11,746 - - 1,232,407$
2013-14 1,232,407$ 97,535 9,500 - - - - 173,120 - - 1,166,322$
2014-15 1,166,322$ 273,647 3,110 - - - - 822,521 - - 620,558$
2015-16 620,558$ 217,069 5,756 - - - - 1,572 - - 841,811$
2016-17 841,811$ 505,886 16,450 - - - 900,000 4,142 - - 2,260,005$
2017-18 2,260,005$ 456,140 28,088 - - (1,590) - 217,193 - 160,000 2,365,450$
2018-19 2,365,450$ 1,653,597 23,655 - - - - 32,287 573,419 - 3,436,996$
2019-20 3,436,996$ 1,249,959 137,453 - - - - 212,224 - - 4,612,184$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,387,412$ 1,677,252$ 484,228$ 522,336$ 222,825$ 4,294,052$ 318,132$ 4,612,184$
Item 5
Packet Page 38
Orcutt Area Park Improvement Impact Fees (Fund 501)
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2018-19 -$ 775,701 - - - - - - - - 775,701$
2019-20 775,701$ 33,033 3,632 - - - - - - - 812,367$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
36,665$ 775,701$ -$ -$ -$ 812,367$ -$ 812,367$
Orcutt Area Parkland Acquisition Impact Fees (Fund 501)
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2018-19 -$ 598,022 - - - - - - 573,419 - 24,603$
2019-20 24,603$ 354,387 38,970 - - - - - - - 417,960$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
393,357$ 598,022$ -$ -$ -$ 991,379$ (573,419)$ 417,960$
Item 5
Packet Page 39
City of San Luis Obispo
Development Impact Fee Compliance 2020
Open Space Impact Fee
Fund 502
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
Impact Fee
Expenditures
Other
Expenses
AB 1600
Transfers
Out
Total
Ending
Balance
2007-08 81,559$ - 11,997 - - - 323,000 22,772 - 5,000 388,784$
2008-09 388,784$ - 16,221 - 6,436 100 234,000 383,991 - - 261,550$
2009-10 261,550$ - 12,706 - 314,824 10,500 260,378 370,498 - - 489,460$
2010-11 489,460$ - (807) - 186,809 153 - 560,516 - - 115,099$
2011-12 115,099$ - 3,336 - - - 305,000 240,069 - - 183,366$
2012-13 183,366$ - (1) - - - 22,500 11,566 - - 194,299$
2013-14 194,299$ 20,981 4,560 - 50,205 - 200,000 - 58,452 - 411,593$
2014-15 411,593$ - 2,289 - - - 275,000 38,258 - 35,000 530,623$
2015-16 530,623$ 47,369 4,101 - - - - 32,743 - - 549,350$
2016-17 549,350$ 7,419 4,697 - 63,351 - - 36,074 - - 588,743$
2017-18 588,743$ - 7,442 - - (512) - - - - 595,673$
2018-19 595,673$ - 5,957 - 100,059 - - -$ - - 701,689$
2019-20 701,689$ - (383) - - 200,000 - 34,234$ - - 867,072$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
(383)$ 5,957$ 7,442$ 12,116$ 51,470$ 76,602$ 790,469$ 867,072$
Balances from Transfers (7 Years)475,000$
Balances from Other Revenues (7 years)413,102$
Balances attributed to Impact Fees (7 Years)75,769$
812,333$
Item 5
Packet Page 40
City of San Luis Obispo
Development Impact Fee Compliance 2020
Airport Area Impact Fee
Fund 503
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 966,198$ - 48,509 - - - - 20,991 - - 993,716$
2009-10 993,716$ 3,599 31,393 - - - - - - - 1,028,708$
2010-11 1,028,708$ - 19,147 - - - - 19,383 - - 1,028,472$
2011-12 1,028,472$ 11,280 16,993 - - - - 35,173 - - 1,021,572$
2012-13 1,021,572$ 134,210 8,248 - - - - 317,712 - - 846,318$
2013-14 846,318$ 255,011 3,668 - - - - 9,845 - - 1,095,152$
2014-15 1,095,152$ - 4,344 - - - - 23,487 - - 937,498$
2015-16 937,498$ 134,210 8,248 - - - - - - - 1,079,956$
2016-17 1,079,956$ 24,437 9,577 - - - - 5,000 - - 1,108,970$
2017-18 1,108,970$ - 14,019 - - (973) - - - - 1,122,016$
2018-19 1,122,016$ 2,097 11,220 - - - - 8,992 - - 1,126,341$
2019-20 1,126,341$ 827 33,425 - - - - 46,189 - - 1,114,404$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
34,252$ 13,317$ 14,019$ 34,014$ 142,458$ 238,060$ 876,344$ 1,114,404$
Item 5
Packet Page 41
City of San Luis Obispo
Development Impact Fee Compliance 2020
Los Osos Valley Road Impact Fee
Fund 504
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 282,240$ - 48,311 - - - - 229,058 8,875 - 92,618$
2009-10 92,618$ 79,719 15,084 - - - - - 4,043 - 183,378$
2010-11 183,378$ 11,166 8,599 - - - - - 18,963 - 184,180$
2011-12 184,180$ 1,797,650 18,233 - - - - 1,622,651 1,576 375,836$
2012-13 375,836$ - 1,166 - - - - 49,577 179,809 - 147,616$
2013-14 147,616$ 3,097 7,573 - - - - 9,979 3,097 - 145,210$
2014-15 145,210$ - 1,514 - - - - - - - 146,724$
2015-16 146,724$ 14,661 2,585 - - - - - - - 163,970$
2016-17 163,970$ 422,858 5,946 - - - - 40,482 423,344 - 128,948$
2017-18 128,948$ - 3,577 - - (291) - 34,518 - - 97,716$
2018-19 97,716$ 586,014 977 - - - - - - - 684,707$
2019-20 684,707$ - 26,655 - - - - 270,094 - - 441,269$
Aging of Funds Held
Current Yr
Funds
FY 2018-19
1 yr old
Funds
FY 2017-18
2 yr old
Funds
FY 2016-17
3 yr old
Funds
FY 2015-16
4 yr old
Funds
FY 2014-15
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
26,655$ 586,991$ 3,577$ 428,804$ 17,246$ 1,063,273$ (622,005)$ 441,269$
Item 5
Packet Page 42
City of San Luis Obispo
Development Impact Fee Compliance 2020
Affordable Housing Inclusionary Impact Fee
Fund 505
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2007-08 3,811,662$ 682,418 155,631 - - - - 630,000 - - 4,019,711$
2008-09 4,019,711$ 465,726 199,625 - - 1,450 - 892,462 - - 3,794,050$
2009-10 3,794,050$ - 32,584 - 270,000 9,000 - 3,416,692 21,286 - 667,656$
2010-11 667,656$ 332,841 15,988 - 30,000 3,929 - 39,854 - - 1,010,560$
2011-12 1,010,560$ 848,788 21,915 - - - - 112,696 - - 1,768,567$
2012-13 1,768,567$ 182,685 7,417 - - - - 30,000 - - 1,928,669$
2013-14 1,928,669$ 793,655 52,712 - - - - 30,000 - 17,000 2,728,036$
2014-15 2,728,036$ 159,602 12,882 - - 179,552 - 697,000 - 17,000 2,366,072$
2015-16 2,366,072$ 625,506 34,414 - - - - 698,978 - - 2,562,826$
2016-17 2,562,826$ 1,130,587 5,246 - - 359,081 - 1,490,738 - - 2,567,002$
2017-18 2,567,002$ 357,581 9,056 - 75,177 87,422 - 850,000 - - 2,482,050$
2018-19 2,482,050$ 1,193,099 24,820 - - 12,500 - 710,000 - 17,000 2,985,470$
2019-20 2,985,470$ 17,737 73,778 - - - - 330,000 - 57,000 2,689,985$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total
Ending
Balance
91,515$ 1,217,920$ 366,637$ 1,135,833$ 659,920$ 3,471,825$ (781,840)$ 2,689,985$
Item 5
Packet Page 43
City of San Luis Obispo
Developer Impact Fee Compliance 2020
Sewer Impact Fee
Fund 506 & Fund 602 - Account 47201
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 1,229,684$ 171,000 4,919 - - - - 528,164 49,055 - 926,494$
2009-10 926,494$ 98,600 3,063 - - - - 854,235 3,733 - 177,655$
2010-11 177,655$ 169,800 2,632 - - - - 849,584 14,956 - (484,541)$
2011-12 (484,541)$ 141,237 1,990 - - - - 655,355 - - (996,669)$
2012-13 (996,669)$ 355,395 - - - - - 1,308,687 9,430 - (1,959,391)$
2013-14 (1,959,391)$ 268,132 2,934 - - - - 608,432 - - (2,296,757)$
2014-15 (2,296,757)$ 1,160,654 1,092 - - - - 1,393,810 - - (2,528,821)$
2015-16 (2,528,821)$ 674,831 7,056 - - - - 700,632 - - (2,547,566)$
2016-17 (2,547,566)$ 653,821 11,232 - - - - 700,632 - - (2,583,145)$
2017-18 (2,583,145)$ 811,229 - - (22,861) - - - - (1,794,777)$
2018-19 (1,794,777)$ 2,028,174 -$ - - - - 1,197,917 - - (964,520)$
2019-20 (964,520)$ 2,582,197 35,834$ - - - - 528,666 - - 1,124,844$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
2,618,030$ 2,028,174$ 811,229$ 665,053$ 681,887$ 6,804,374$ (5,679,529)$ 1,124,844$
Item 5
Packet Page 44
City of San Luis Obispo
Developer Impact Fee Compliance 2020
Transportation Impact Fee
Fund 507
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Other
Expenses
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 4,057,425$ 498,385 197,387 - 668,853 - - 1,829,260 - - 3,592,790$
2009-10 3,592,790$ 30,237 107,553 - 399,911 87,221 74,000 864,670 28,700 - 3,398,342$
2010-11 3,398,342$ 860,530 72,051 - 647,364 - - 671,057 86,100 - 4,221,130$
2011-12 4,221,130$ 274,470 66,373 - 212,085 (481,252) - 376,931 404,030 - 3,511,844$
2012-13 3,511,844$ 221,213 3,044 - 1,059,704 - - 974,689 777,319 - 3,043,797$
2013-14 3,043,797$ 1,002,592 28,352 - 282,208 - - 408,460 301,140 - 3,647,349$
2014-15 3,647,349$ 898,574 48,584 - 350,172 63,791 7,873,360 1,077,990 2,918,542 - 8,885,296$
2015-16 8,885,296$ 1,356,158 107,807 - - - - 381,535 3,422,400 320,000 6,225,326$
2016-17 6,225,326$ 1,615,385 (7,641) - - - - 172,719 97,548 - 7,562,803$
2017-18 7,562,803$ 1,230,254 4,771 - - (6,208) - 945,980 711,169 250,000 6,884,471$
2018-19 6,844,471$ 2,034,421 68,445 - - 41,966 - 1,250,110 - - 7,739,192$
2019-20 7,739,192$ 2,157,533 252,654 - - - - 1,118,976 - 280,000 8,750,403$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
2,410,187$ 2,102,866$ 1,235,025$ 1,607,744$ 1,463,965$ 8,819,786$ (69,383)$ 8,750,403$
Item 5
Packet Page 45
Margarita Area TIF Fee
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Other
Expenses
AB 1600
Transfers
Out
Total
Ending
Balance
2011-12 -$ - - - - - - - - - -$
2012-13 -$ - - - - - - - - - -$
2013-14 -$ - - - - - - - - - -$
2014-15 -$ - - - - - - - - - -$
2015-16 -$ 43,215 491 - - - - - - - 43,706$
2016-17 43,706$ 417,347 11,067 - - - - - - - 472,120$
2017-18 472,120$ 514,776 16,739 - - - - - - - 1,003,635$
2018-19 1,003,635$ 416,805 25,666 - - - - - - - 1,446,105$
2019-20 1,446,105$ 553,246 64,787 - - - - - - - 2,064,138$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent
5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
618,033$ 442,471$ 531,515$ 428,414$ 43,706$ 2,064,138$ -$ 2,064,138$
Orcutt Area TIF Fee
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Other
Expenses
AB 1600
Transfers
Out
Total
Ending
Balance
2012-13 -$ $ 3,457 1,648$ - - - - - - - 5,105$
2013-14 5,105$ - - - - - - - - - 5,105$
2014-15 5,105$ - - - - - - - - - 5,105$
2015-16 5,105$ 5,499 62 - - - - - - - 10,666$
2016-17 10,666$ - - - - - - - - - 10,666$
2017-18 10,666$ 12,394 403 - - - - 46,668 - - (23,205)$
2018-19 (23,205)$ 438,197 - - - - - - - - 414,992$
2019-20 414,992$ 153,821 18,013 - - - - $ 107,853 - - 63,980$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
171,833$ 438,197$ 12,797$ -$ 5,561$ 628,389$ (564,409)$ 63,980$
Item 5
Packet Page 46
Transporation Impact Fee (Citywide)
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Other
Expenses
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 4,057,425$ 498,385$ 197,387$ -$ 668,853$ -$ -$ 1,829,260$ -$ -$ 3,592,790$
2009-10 3,592,790$ 30,237$ 107,553$ -$ 399,911$ 87,221$ 74,000$ 864,670$ 28,700$ -$ 3,398,342$
2010-11 3,398,342$ 860,530$ 72,051$ -$ 647,364$ -$ -$ 671,057$ 86,100$ -$ 4,221,130$
2011-12 4,221,130$ 274,470$ 66,373$ -$ 212,085$ (481,252)$ -$ 376,931$ 404,030$ -$ 3,511,844$
2012-13 3,511,844$ 221,213 3,044 - 1,059,704 - - 974,689 777,319 - 3,043,797$
2013-14 3,038,692$ 1,002,592$ 28,352$ -$ 282,208$ -$ -$ 408,460$ 301,140$ -$ 3,642,244$
2014-15 3,642,244$ 898,574$ 48,584$ -$ 350,172$ 63,791$ 7,873,360$ 1,077,990$ 2,918,542$ -$ 8,880,191$
2015-16 8,880,191$ 1,307,444$ 107,253$ -$ -$ -$ -$ 381,535$ 3,422,400$ 320,000$ 6,170,954$
2016-17 6,170,954$ 1,198,038$ (18,708)$ -$ -$ -$ -$ 172,719$ 97,548$ -$ 7,080,016$
2017-18 7,080,016$ 703,084$ (12,370)$ -$ -$ (6,208)$ -$ 899,312$ 711,169$ 250,000$ 5,904,041$
2018-19 5,864,041$ 1,179,419$ 42,779$ -$ -$ 41,966$ -$ 1,250,110$ -$ -$ 5,878,095$
2019-20 5,878,095$ 1,450,466$ 169,854$ -$ -$ -$ -$ 1,011,123$ -$ 280,000$ 6,622,285$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,620,320 1,222,198$ 690,714 1,179,330 1,414,697 6,127,260 495,025$ 6,622,285$
Item 5
Packet Page 47
City of San Luis Obispo
Developer Impact Fee Compliance 2020
Public Safety Impact Fee
Fund 508
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2018-19 -$ 4,110 - - - - - -$ - - 4,110$
2019-20 4,110$ 178,784 5,028 - - - - -$ - - 183,812$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total
Ending
Balance
183,812$ 4,110$ -$ -$ -$ 187,922$ (4,110)$ 183,812$
Item 5
Packet Page 48
City of San Luis Obispo
Developer Impact Fee Compliance 2020
Water Impact Fee
Fund 601 - Account 47201
Fiscal
Year Beginning Balance Impact Fees Interest
Non
AB 1600
Interest
Revenue
Other
Agencies
Other
Revenue Transfers In
AB 1600
Expenses
Developer
Reimb
AB 1600
Transfers
Out
Total
Ending
Balance
2008-09 4,426,570$ 663,000 40,922 - - - - 895,190 122,259 - 4,357,561$
2009-10 4,357,561$ 448,200 21,717 - - - - 970,096 14,918 - 3,872,300$
2010-11 3,872,300$ 639,600 15,322 - - - - 803,305 59,772 - 3,783,689$
2011-12 3,783,689$ 643,160 12,999 - - - - 703,006 - - 3,736,842$
2012-13 3,736,842$ 1,625,113 26,300 - - - - 3,906,320 41,330 - 1,523,265$
2013-14 1,523,265$ 819,477 5,650 - - - - 2,865,321 - - (516,929)$
2014-15 (516,929)$ 2,471,502 1,972 - - - - 280,830 - - 1,675,715$
2015-16 1,675,715$ 1,542,268 - - - - - 2,572,741 - - 645,242$
2016-17 645,242$ 1,266,674 15,200 - - - - 2,605,220 - - (678,104)$
2017-18 (678,104)$ 2,131,345 - - - (17,875) - - - - 1,435,366$
2018-19 1,435,366$ 3,745,666 - - - - - 2,959,368 - - 2,221,665$
2019-20 2,221,665$ 3,723,460 - - - - - 4,330,340 - - 1,614,785$
Aging of Funds Held
Current Yr
Funds
FY 2019-20
1 yr old
Funds
FY 2018-19
2 yr old
Funds
FY 2017-18
3 yr old
Funds
FY 2016-17
4 yr old
Funds
FY 2015-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total
Ending
Balance
3,723,460$ 3,745,666$ 2,131,345$ 1,281,874$ 1,542,268$ 12,424,614$ (10,809,829)$ 1,614,785$
Item 5
Packet Page 49
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Parks Impact Fees (Fund 501)
Enacted using the Quimby Act. See note below.
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
91563 PICKLE BALL COURTS 148,588$ 100%148,588$ -$
91683 NORTH BROAD ST PARK 63,657$ 100%63,657$ -$
Totals 212,244$ 212,244$ -$ 1,249,959$ 137,453$ -$
Available Funds as of June 30, 2018 2,365,450$
Available Funds as of June 30, 2019 3,436,996$
Available Funds as of June 30, 2020 4,612,184$
Fees and Interest Collected in Prior 5 Years 4,294,052$
Funds held Longer Than 5 Years 318,132$
Note: Quimby Act Fees are required to be reported on the AB1600 Report.
However, some of the legal restrictions from Gov't Code Section 66000 may not apply.
Item 5
Packet Page 50
Orcutt Area Park Improvement Impact Fees (Fund 501)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
Available Funds as of June 30, 2019 775,701$
Available Funds as of June 30, 2020 812,367$
Fees and Interest Collected in Prior 5 Years 812,367$
Funds held Longer Than 5 Years -$
Orcutt Area Parkland Acquisition Impact Fees (Fund 501)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
Available Funds as of June 30, 2019 24,603$
Available Funds as of June 30, 2020 417,960$
Fees and Interest Collected in Prior 5 Years 991,379$
Funds held Longer Than 5 Years (573,419)$
Item 5
Packet Page 51
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Open Space Impact Fee (Fund 502)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
MIOSSI OPEN SPACE 34,234$ 100%34,234$ -$ -$
Totals 34,234$ 34,234$ -$ -$ (383)$ -$
Available Funds as of June 30, 2018 595,673$
Available Funds as of June 30, 2019 667,454$
Available Funds as of June 30, 2020 832,837$
Fees and Interest Collected in Prior 5 years 76,602$
Funds Held Longer Than 5 Years 756,235$ **
**Note: $812,333 funds accumulated for the last 7 years thru 6/30/20 stem from revenues other than impact fee funds (See Fee Aging Report)
Item 5
Packet Page 52
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Airport Area Impact Fee (Fund 503)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
91252 PRADO ROAD BRIDGE 90,267$ 51%46,189$ -$ -$ -$
Totals 90,267$ 46,189$ -$ 827$ 33,425$
Available Funds as of June 30, 2018 1,122,016$
Available Funds as of June 30, 2019 1,126,341$
Available Funds as of June 30, 2020 1,114,404$
Funds Collected in recent year and prior 5 years 238,060$
Funds Held Longer than 5 Years 876,344$
Item 5
Packet Page 53
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Los Osos Valley Road Impact Fee (Fund 504 Formerly Fund 460)
Project Number Project Name Budget
Encumbra
nce
Project
Amount
Expended
Percent
Funded
by
Impact
Fees
Impact Fee
Expenditures
Developer
Reimbursem
ents
Developer
Impact Fees
Collected
Impact
Fee
Interest
Income
Other
Income
1000175 COSTCO REIMBURSEMENT 423,344.00$ 270,094$ 100%- - -
Totals 270,094$ -$ -$ -$ 26,655$
Available Funds as of June 30, 2018 97,716$
Available Funds as of June 30, 2019 684,707$
Available Funds as of June 30, 2020 441,269$
Fees collected in recent year and prior 5 years 1,063,273$
Funds Held Longer than 5 Years (622,005)$
Item 5
Packet Page 54
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Affordable Housing Inclusionary Impact Fee (Fund 505)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Fees
Collected
Impact Fee
Interest
Income
Other
Income
SLO TRANSITIONS LLC 330,000$ 100%330,000$ -$ -$
Totals 330,000$ 330,000$ -$ 17,737$ 73,778$ -$
Available Funds as of June 30, 2018 2,482,050$
Available Funds as of June 30, 2019 2,985,470$
Available Funds as of June 30, 2020 2,689,985$
Fees and Interest Collected in Prior 5 Years 3,471,825$
Fees Held Longer Than 5 Years (781,840)$
Item 5
Packet Page 55
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Sewer Impact Fee (Fund 506 & Fund 602 - Account 47201)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Develop
er Reimb
Developer
Fees
Collected
Impact Fee
Interest
Income
Other
Income
91118 CALLE JOAQUIN LIFT STATION 282,726$ 28.0%79,163$ -$
91214 MARGARITA LIFT STATION -$ 51.0%-$ -$
SILVER CITY -$ 0.0%-$ -$
LAGUNA LIFT STATION -$ 0.0%-$ -$
91219 WRRF UPGRADE 618,177$ 20.5%126,726$ -$
89351 TANK FARM LIFT STATION 556,512$ 58.0%322,777$ -$
Totals 1,457,415$ 528,666$ -$ 2,582,197 35,834$
Available Funds as of June 30, 2018 (2,323,444)$
Available Funds as of June 30, 2019 (1,493,186)$
Available Funds as of June 30, 2020 596,178$
Fees collected in recent year and prior 5 years 6,804,374$
Funds held longer than 5 years (6,208,196)$
Item 5
Packet Page 56
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Citywide Transportation Impact Fee (Fund 507)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by 507
Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
90653 TRAFFIC VOLUME COUNTS $ - 100% $ - -$ $ -
91252 PRADO RD BRIDGE WIDEN $ 90,267 49% $ 44,077 -$ $ -
91375 BIKE BRIDGE/PHILLIPS $ 565,073 100% $ 565,073 -$ $ -
91111 RR SAFETY TRL TAFT/PEPPER $ - 100% $ - -$ $ -
91377 MONT/OSOS TRAFFIC SIG $ - 100% $ - -$ $ -
91435 LOVR INTERCHANGE LDP $ 50,000 100% $ 50,000 -$ $ -
91503 CALIFORNIA TAFT ROUNDABOUT $ - 100% $ - -$ $ -
91609 BROAD CORRIDOR IMPR $ 434 100% $ 434 -$ $ -
91610 TOPOGRAPHIC SURVEY AND ROW ESTABLISHMENT $ 21,571 100% $ 21,571 -$ $ -
91611 DN-ORCUTT & TANK ROUNDABOUT $ 107,853 100% $ 107,853 -$ $ -
91613 PRADO RD INTERCHANGE $ 329,967 100% $ 329,967 -$ $ -
99821 LOVR/US 101 INTERCHANGE $ - 100% $ - -$ $ -
90073 HIGUERA WIDENING MARSH $ - 100% $ - -$ $ -
1000013 WRRF HYRDRAULIC MODEL UPDATE $ - 100% $ - -$ $ -
1000015 TRAFFIC DATA $ - 100% $ - -$ $ -
Totals 1,165,166$ 1,118,976$ -$ 2,157,533$ 41,966$
Available Funds as of June 30, 2018 6,884,471$
Available Funds as of June 30, 2019 7,739,192$
Available Funds as of June 30, 2020 8,750,403$
Funds Collected in recent year and prior 5 years 8,819,786$
Funds held longer than 5 years (69,383)$
Item 5
Packet Page 57
Margarita Area Traffic Impact Fee (Fund 507)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
Available Funds as of June 30, 2019 1,409,623$
Available Funds as of June 30, 2020 2,027,656$
Funds Collected in recent year and prior 5 years 2,027,656$
Funds held longer than 5 years -$
Orcutt Area Traffic Impact Fee (Fund 507)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Non
Impact
Fee
Expendit
ures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
91611 DN-ORCUTT & TANK ROUNDABOUT $ 107,853 100% $ 107,853 -$ $ - $ -
Totals 107,853$ 107,853$ -$ -$ -$ -$
Available Funds as of June 30, 2019 413,412$
Available Funds as of June 30, 2020 63,980$
Funds Collected in recent year and prior 5 years 628,409$
Funds held longer than 5 years (564,428)
Item 5
Packet Page 58
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Public Safety Impact Fee (Fund 508)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Developer
Reimburs
ements
Developer
Fees
Collected
Impact Fee
Interest
Income
Other
Income
Available Funds as of June 30, 2018 -$
Available Funds as of June 30, 2019 4,110$
Available Funds as of June 30, 2020 183,812$
Fees collected in recent year and prior 5 years 187,922$
Funds held longer than 5 years (4,110)$
Item 5
Packet Page 59
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2020
Water Impact Fee (Fund 601- Account 47201)
Project Number Project Name
Project
Amount
Expended
Percent
Funded
by Impact
Fees
Impact Fee
Expenditures
Developer
Reimburs
ements
Developer
Fees
Collected
Impact Fee
Interest
Income
Other
Income
55110 NACIMIENTO PIPELINE 10,766,339$ 39%4,198,872$ -$
89350 WATER REUSE PROGRAM DEBT SERVICE -$ 59%-$ -$
89350 2006 WATER TREATMENT PLANT DEBT -$ 29%-$ -$
89350 2012 WATER REFUNDING DEBT SERVICE 571,600$ 23%131,468$ -$
89350 2018 REFUNDING OF '06 & '09 BONDS 937,063$ 0%-$ -$
Totals 12,275,002$ 4,330,340$ -$ 3,723,460$ -$
Available Funds as of June 30, 2018 (678,104)$
Available Funds as of June 30, 2019 (2,894,974)$
Available Funds as of June 30, 2020 (2,108,675)$
Fees collected in recent year and prior 5 years 12,424,614$
Funds Held Longer than 5 Years (15,140,169)$
Item 5
Packet Page 60