HomeMy WebLinkAboutItem 6c. FY 2020-21 Annual Report on Development Impact Fees under AB 1600Item 6c
Department: Finance
Cost Center: 2005
For Agenda of: 1/18/2022
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
Prepared By: Esteban Cano-Gutierrez, Financial Analyst – Infrastructure Financing
SUBJECT: FY 2020-21 ANNUAL REPORT ON DEVELOPMENT IMPACT FEES UNDER
ASSEMBLY BILL 1600
RECOMMENDATION
1. Review the FY 2020-21 Report on Development Impact Fees in compliance with AB 1600
annual disclosure requirements; and
2. Adopt a Resolution entitled, “A Resolution of the City Council of the City of San Luis Obispo,
California, accepting the 2020-21 Annual Report on Development Impact Fees reaffirming
the necessity for Development Impact Fees and make findings related to Impact Fee
Balances and In-Lieu Fees,” accepting the report and making appropriate 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 2020-21 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. 66006(b), the report was posted on the City website on December 21, 2021,
and the notice of availability posted in the kiosk outside of City Hall and the Finance entrance.
An email was sent to subscribers of the City’s online updates. The notice of availability was also
published in the New Times on January 6, 2022, in accordance with the applicable law.
The individual fund schedules provide a breakdown of the fee balances on hand as of June 30,
2021, based on the City’s audited financials. AB1600 requires that the annual report shall
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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Item 6c
(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.
City of San Luis Obispo's Development Impact Fees
Parkland In-Lieu Quimby Fee
The parkland in-lieu fee was established per the AB 1191 Act, also known as the
Quimby Act; it authorizes the City to require residential subdivisions to dedicate
land for parks or pay fees in-lieu of the dedication. Even though this is not an
impact fee as defined by the Mitigation Fee Act, the fund is included in the report
for transparency and public engagement.
Open Space Protection Impact Fee
This impact fee was established to address the need to acquire new open space
lands commensurate with similar land lost to development projects.
Citywide Parkland Development Impact Fee
This impact fee was established for the acquisition of land to constr uct City parks
intended for access and use by the entire community. Starting in FY 2020-21, a
reorganization of the impact fees chart of accounts was approved to facilitate the
accounting, controlling, and reporting of development impact fees. Fund 510 was
created to separate the accounting of citywide parkland development impact fees
from Quimby in-lieu fees.
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Citywide Park Improvement Impact Fee
This impact fee was established for the improvement of new and existing City
parks intended for access and use by the entire community. This fund was also
created with the reorganization of the chart of accounts to account separately for
Citywide Park Improvement Impact Fees.
Orcutt Area Park Impact Fee
This impact fee was established for the acquisition and imp rovement of City parks
and existing park facilities intended for access and use by the entire community
but more specifically by the Orcutt Area residents as the location of these park
projects are in the Orcutt Area. Fund 511 was also created as part of t he
reorganization of the development impact fees charts of accounts to facilitate the
accounting of park fees related to the Orcutt Area Specific Plan Development
Agreement.
Margarita Area Park Impact Fee
This impact fee was established for the acquisition and improvement of City parks
and existing park facilities intended for access and use by the entire community
but more specifically by the Margarita Area residents as the location of this park
project is in the Margarita Area. This is a new fund created with the reorganization
of the chart of accounts to account separately for fees collected in this specific
area. There is a park planned to be built in the Margarita area with different funding
sources including some other park-related impact fees. However, the project is on
hold since the land zoned for park space is privately owned and the current owners
are not interested in selling or developing the land
Citywide Transportation Impact Fee
This impact fee was established for the expansion of transportation facilities and
travel lanes within the City.
The following were the active projects funded by Transportation Impact fees in FY
2020-21:
1. Orcutt/Tank Roundabout Construction
2. Orcutt/Tank Farm Roundabout Design
3. Traffic Model Update
4. Railroad Safety Trail Taft to Pepper
5. LOVR Interchange Landscape
6. Broad Street Corridor Access Improvements
7. Higuera Street Widening Bridge to Elks Lane
8. Prado Road Interchange
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Item 5c
Airport Area Transportation Impact Fee
This impact fee was established for the expansion of transportation facilities in and
around the airport area. 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. However, the fund is still active to properly
account for the fees that were collected in the past to be spent on transportation
projects in the Airport area.
Los Osos Valley Road Transportation 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, 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.
San Luis Ranch Transportation Impact Fee
This impact fee was established for the expansion of transportation facilities in and
around the San Luis Ranch area, the fee is distinguished from the Citywide TIF
following the development agreement between the City and the San Luis Ranch
area developer.
Orcutt Area Transportation Impact Fee
This impact fee was established for the expansion of transportation facilities in and
around the Orcutt area.
Wastewater Impact Fee
This impact fee was established for the expansion and improvement of facilities
used for sewer collection and sewer treatment. The fees were used to fund project
expenses or cover outstanding debt for the following projects:
1. Calle Joaquin Lift Station
2. Water Resource Recovery Facility (WRRF) Upgrade
3. Tank Farm Lift Station
506 is a pass-through fund to 602 to separately account for wastewater impact
fees collected funds for transparency. Debt service for the projects is paid directly
from the Sewer Fund (602).
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Item 5c
Water Impact Fee
This fee was established for the expansion an d improvement of facilities used for
water supply, water treatment, and water distribution. The fees were used for debt
service for the following projects:
1. Nacimiento Pipeline
2. 2018/2006 Water Treatment Plant Refunding Debt Service
3. 2012 Water Refunding Debt Service
Fees collected and retained were used for debt service 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. 509
is a pass-through fund to 601 to separately account for water impact fees collected
funds for transparency. Debt service for the projects is paid directly from the Water
Fund (601).
Fire Impact Fee
This impact fee was established as part of the 2018 nexus study to help cover the
cost of the City’s Fire Services. It will also be used to renovate and maintain fire
assets.
Police Impact Fee
This impact fee was also established as part of the 2018 nexus study to help cover
the cost of the City’s Police and public safety services. It will also be used to
renovate and maintain public safety assets.
Affordable Housing Inclusionary Fee
This inclusionary fee was established to provide funding for the provision of
affordable housing and for reasonable costs associated with th e development of
affordable housing, at the discretion of the Council. This is not an impact fee as
defined by AB 1600 and the fund is included in this report for transparency and
public engagement.
Policy Context
As the City has an active development impact fee program, this report is an annual
requirement under AB 1600, which governs impact fee collection and disbursement.
Public Engagement
This report was made public on December 21, 2021, so that interested parties can review
the fee collection and applicable uses and disbursements during the fiscal year.
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Item 5c
CONCURRENCE
The Public Works, Community Development, and Utilities Departments concur with the
information contained within this report.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act does not apply to the recommended action in
this report, because the action does not constitute a "Project" under CEQA Guidelines
Sec. 15378.
FISCAL IMPACT
Budgeted: N/A Budget Year: 2020-21
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ $ $ $
State
Federal
Fees
Other:
Total $ N/A $ N/A $ N/A $ N/A
The action before the City Council in itself does not have a fiscal impact. 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 adopting the 2020-21 Annual Report on Development Impact Fees
B - Development Impact Fee AB1600 Annual Report
C - DIF Annual Report Exhibit A - Fee Amounts
D - DIF Annual Report Exhibit B - Developers Fees Collected
E - DIF Annual Report Exhibit C - Development Fees Distributed
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R _____
RESOLUTION NO. ______ (2022 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, ACCEPTING THE 2020-21 ANNUAL REPORT
ON DEVELOPMENT IMPACT FEES REAFFIRMING THE NECESSITY
FOR 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 accordingly; 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, accrued interest in said fund or account 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 2020-21 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 f orwarded to the Finance Director
for use in overseeing these monies.
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Resolution No. _______ (2022 Series) Page 2
R ______
SECTION 4. These findings are based, in part, on information provided in the City
of San Luis Obispo’s 2021-23 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 __________________ 2022.
__________________________ Mayor Erica A. Stewart
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
Page 180 of 712
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
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.)
AB 1600 Mitigation Fee Act
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 the 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 the approval of a
development project to defray 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 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
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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 2020-21 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 AB1600, 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.
As required by law, the development impact fee report has been available for public inspection
before tonight’s meeting in the Finance Department. Notice was posted on the City Clerk’s bulletin
board in front of City Hall on December 22, 2021.
The schedules referred to above provide a breakdown of the individual fee balances on hand as of
June 30, 2021, 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 inter-fund transfers during the last year.
10. The following is a brief description of the purpose of the fee and the nature of projects
funded in the current year.
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AB 1600 Development Impact Fees – Fund Details
Parkland In-Lieu Quimby Fee - Fund 501
This parkland in-lieu fee was established per the AB 1191 Act, also known as the Quimby Act; it
authorizes the City to require residential subdivisions to dedicate land for parks or pay fees instead
of dedication. On the other hand, impact fees may be collected to pay for parkland (for projects
not involving a subdivision), park improvements, community centers, recreation facilities, trails,
open space, etc. Even though this is not an impact fee as defined by the AB 1600 Act, the fund is
included in this report for transparency and public engagement.
As of June 30, 2021, $6,507,065 was the fund total ending balance and $ 552,720 of Parkland
Development Impact Fees have been held longer than five years. This can be attributed to fees
collected to fund a portion of the park planned to be built within the Margarita Area Specific Plan
(MASP).
On the other hand, $12,024 was expended from this specific fund in the last fiscal year, this can
be attributed to $7,749 expended in North Broad Street Park and $4,274.75 on Mitchell Park
Revitalization.
Open Space Protection Impact Fee – 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. In the fiscal year 2020-21, no
impact fees were collected associated with Open Space Protection Fund, and no balance
attributed to impact fees has been held in the last 5 years. As of June 30, 2021, the Open Space
Protection Impact Fee had an ending fund balance of $952,928.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,883,118$ 1,387,412$ 1,677,252$ 484,228$ 522,336$ 5,954,345$ 552,720$ 6,507,065$
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Citywide Parkland Development Impact Fee – Fund 510
This impact fee was established for the acquisition of land to construct community parks intended
for access and use by the entire city. Starting the 2020-21 fiscal year, a reorganization of the impact
fees chart of accounts was approved to facilitate the accounting, controlling, and reporting of
development impact fees. Fund 510 was created to separate the accounting of citywide
development impact fees from Quimby in-lieu fees.
As of June 30, 2021, $231,680 was the total fund ending balance and no Parkland Development
Impact Fees funds have been held longer more than five years.
Citywide Park Improvement Impact Fee – Fund 519
This impact fee was established for the improvement of new and existing community parks
intended for access and use by the entire city. This fund was also created with the reorganization
of the chart of accounts to account separately for Citywide Park Improvement Impact Fees.
As of June 30, 2021, $517,730 was the fund total ending balance, and no Citywide Park
Improvement Impact Fee funds have been held longer more than five years.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
5.00$ 199,617$ 106,866$ 6,930$ 75,467$ 388,885$ 564,043$ 952,928$
Balances from Transfers (7 Years)275,000$
Balances from Other Revenues (7 years)362,897$
Balances attributed to Impact Fees 7,424$
630,473$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
231,680$ -$ -$ -$ -$ 231,680$ -$ 231,680$
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Orcutt Area Park Impact Fee – Fund 511
This impact fee was established for the acquisition and improvement of community parks and
existing park facilities intended for access and use by the entire city but more specifically by the
Orcutt Area residents as the location of these park projects are in the Orcutt Area. Fund 511 was
also created as part of the reorganization of the development impact fees charts of accounts to
facilitate the accounting of park fees related to the Orcutt Area Specific Plan Development
Agreement.
As of June 30, 2021, $893,120 was the total fund ending balance and no Orcutt Area Impact Fees
funds have been held longer more than five years. $366,801 was reimbursed to Righetti Ranch,
LLC as part of a reimbursement agreement in place based on the private land dedicated by them
to develop a park for the Orcutt Area.
Margarita Area Park Impact Fee – Fund 512
This impact fee was established for the acquisition and improvement of community parks and
existing park facilities intended for access and use by the entire city but more specifically by the
Margarita Area residents as the location of this park project is in the Margarita Area. This is a new
fund created with the reorganization of the chart of accounts to account separately for fees
collected in this specific area.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
517,730$ -$ -$ -$ -$ 517,730$ -$ 517,730$
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
1,277,998$ -$ -$ -$ -$ 1,277,998$ (384,877)$ 893,120$
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There is a park planned to be built in the Margarita area with different funding sources including
some other park-related impact fees. However, the project is on hold since the land zoned for park
space is privately owned and the current owners have not submitted an application to make the
property available and subject to park development. 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.
As of June 30, 2021, $1,952,500 was the total fund ending balance and no Margarita Area Park
Impact Fees funds have been held longer more than five years.
Citywide Transportation Impact Fee – Fund 507
This impact fee was established for the expansion of transportation facilities and travel lanes
within the City. There were eight active projects funded by this fee for which a total of $1,537,275
were expended in the last fiscal year. Also, $367,755 was reimbursed to developers following
reimbursement agreements in place.
The following were the active projects funded by 507 in FY 2020-21:
1. Orcutt/Tank Roundabout Construction
2. Orcutt Tank Farm Roundabout Design
3. Traffic Model Update
4. Railroad Safety Trail Taft to Pepper
5. LOVR Interchange Landscape
6. Broad Street Corridor Access Improvements
7. Higuera Street Widening Bridge to Elks
8. Prado Road Interchange
As of June 30, 2021, $9,995,506 was the total fund ending balance in fund and no funds were held
for longer than five years.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2020-19
2 yr old
Funds
FY 2019-18
3 yr old
Funds
FY 2018-17
4 yr old
Funds
FY 2017-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
319,658$ -$ -$ -$ -$ 319,658$ 1,632,842$ 1,952,500$
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Airport Area Transportation Impact Fee – 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 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.
However, the fund is still active to properly account for the fees that were collected in the past to
be spent on transportation projects in the Airport area.
As of June 30, 2021, the Airport Area Transportation Impact Fees funds had an ending fund
balance of $869,533 and $773,265 have been held longer than five years. The funds held for longer
than five years are also part of the planned Prado Road Interchange which is to mitigate impacts
of planned growth in this area. All funds are anticipated to be collected and construction initiated
this past year as adopted in the City’s Capital Improvement Program.
Los Osos Valley Road Transportation Impact Fee – Fund 504
This add-on impact fee was established for the expansion of capacity for the Los Osos Valley Road
(LOVR) interchange at US 101 for construction, project management, and inspection. Though the
project has been completed, the Fund recorded a liability for the reimbursement owed for an
amount equal to the impact fees collected for the year. The City has an existing reimbursement
agreement with Costco Wholesale Corporation for improvements already constructed at the LOVR
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
3,067,979 2,410,187 2,102,866 1,235,025$ 1,607,744$ 10,423,800$ (428,294)$ 9,995,506$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed
to recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
663$ 34,252$ 13,317$ 14,019$ 34,014$ 96,265$ 773,269$ 869,533$
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interchange. As of June 30, 2021, $441,393 was the fund ending balance and no funds were held
longer than 5 years.
San Luis Ranch Transportation Impact Fee – Fund 514
This impact fee was established for the expansion of transportation facilities in and around the
San Luis Ranch area, the fee is distinguished from the Citywide TIF following the development
agreement between the City and the San Luis Ranch area developer. The agreement was approved
and adopted by Council in 2018. No funds were deposited in 514 in the last fiscal year.
Orcutt Area Transportation Impact Fee – Fund 515
This impact fee was established for the expansion of transportation facilities in and around the
Orcutt area. As of June 30, 2021, $692,610 of Orcutt Area Transportation Impact Fees funds were
available for projects and no funds have been held longer than five years. On the other hand,
$216,531 was reimbursed to Orcutt Associates, LLC based on the reimbursement agreement in
place for the construction of transportation facilities in the area. The total reimbursable amount
has been paid to the developer and no outstanding balance is pending.
Wastewater Impact Fee – Fund 506
This impact fee was established for the expansion and improvement of facilities used for sewer
collection and sewer treatment. The fees were used to fund the expenditures or cover outstanding
debt for the following projects:
Aging of Funds Held
Current Yr
Funds
FY 2021-20
1 yr old
Funds
FY 2020-19
2 yr old
Funds
FY 2019-18
3 yr old
Funds
FY 2018-17
4 yr old
Funds
FY 2017-16
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
124$ 26,655$ 586,991$ 3,577$ 428,804$ 1,046,151$ (604,759)$ 441,393$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
909,141$ -$ -$ -$ -$ 909,141$ (216,531)$ 692,610$
Page 188 of 712
1. Calle Joaquin Lift Station
2. Water Resource Recovery Facility (WRRF) Upgrade
3. Tank Farm Lift Station
As of June 30, 2021, the total ending balance was 582,104. As future development occurs, and, in
turn, future impact fees are collected, more funds will become available to fund the constructed
projects. No funds were held longer than five years. 506 is a pass-through fund to 602 to separately
account for wastewater impact fees collected funds for transparency. Debt service of the projects
is done from the Sewer Fund (602).
*Includes 602 fund analysis prior FY20-21
Water Impact Fee – Fund 509
This fee was established for the expansion and improvement of facilities used for water supply,
water treatment, and water distribution. The fees were used for debt service for the following
projects:
1. Nacimiento Pipeline
2. 2018/2006 Water Treatment Plant Refunding Debt Service
3. 2012 Water Refunding Debt Service
Fees collected and retained were used for debt service 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. In the fiscal year 2020-21, $4,744,420 was collected in
impact fees, while $4,746,439 was transferred out to the water fund (601) for debt service. No
funds were held longer than five years.
Fund 509 was created as part of the reorganization of the impact fees chart of accounts to better
accountancy, control, and transparency of water-related impact fees funds. 509 is a pass-through
fund to 601.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
3,822,881$ 2,618,030$ 2,028,174$ 811,229$ 665,053$ 9,945,368$ (9,363,263)$ 582,104$
Page 189 of 712
*Includes 601 fund analysis prior FY20-21
Fire Impact Fee – Fund 516
This impact fee was established as part of the 2018 nexus study to help cover the cost of the City’s
Fire Services. It will also be used to renovate and maintain fire assets. As of June 30, 2021, $66,124
was the fund total ending balance and no funds were held for longer than five years.
Police Impact Fee – Fund 517
This impact fee was also established as part of the 2018 nexus study to help cover the cost of the
City’s Police and public safety services. It will also be used to renovate and maintain public safety
assets. As of June 30, 2021, $ 72,656 was the fund total ending balance, and no funds were held
for longer than five years.
Affordable Housing Inclusionary Fee - 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, at the discretion
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
4,744,420$ 3,723,460$ 3,745,666$ 2,131,345$ 1,281,874$ 15,626,766$ (18,344,340)$ (2,717,575)$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
66,124$ -$ -$ -$ -$ 66,124$ -$ 66,124$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
72,656$ -$ -$ -$ -$ 72,656$ -$ 72,656$
Page 190 of 712
of the Council, even though is not an impact fee as defined by AB 1600, the fund is included in this
report for transparency and public engagement. As of June 30, 2021, $2,384,980 in funds were
available for affordable housing projects, and no funds were held for more than 5 years.
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
229,535$ 91,515$ 1,213,204$ 366,637$ 1,135,833$ 3,036,724$ (651,744)$ 2,384,980$
Page 191 of 712
Page 192 of 712
Transportation (Citywide)(1)Transportation (San Luis Ranch Subarea)Transportation (LOVR Subarea)Citywide Transportation (Orcutt Specific Plan Area Vested) Prior to 7/1/2018Transportation (LOVR Add on Fee- Avila Ranch)Transportation (LOVR Add on Fee- All other Areas) [4]Transportation (Orcutt Specific Plan Area Add on) [1]Transportation (Orcutt Specific Plan Area Add on Vested) Prior to 7/1/2018 [1]ResidentialSingle Family≥ 1,400 sq. ft. (fees are per unit)$12,075.72 $9,385.37 $10,951.75 $4,424.82 $2,566.05 $2,449.10 $18,869.91 $20,008.61700 to 1,399 sq. ft. (fees are per sq. ft.)$8.63$6.70$7.82N/A N/A N/AN/A≤ 699 sq. ft. (fees are per unit)$6,037.87$4,692.69$5,475.87 $4,424.82 $2,566.05 $2,449.10 $18,869.91 $20,008.61Multifamily ≥ 1,100 sq. ft. (fees are per unit)$9,382.13$7,291.90$8,508.87 $3,930.77 $1,204.68 $1,640.67 $13,182.28 $13,977.50550 to 1,099 sq. ft. (fees are per sq. ft.)$8.53$6.63$7.74N/A N/A N/AN/A≤ 549 sq. ft. (fees are per unit)$4,691.07$3,645.94$4,254.42 $3,930.77 $1,204.68 $1,652.03 $13,182.28 $13,977.50Non-ResidentialOffice (fees are per sq. ft.)$11.65$9.06$10.57$8.88 $3.48 $3.48N/AN/AService (fees are per sq. ft.)$11.65$9.06$10.57$3.48 $3.48 $3.48N/AN/ARetail (fees are per sq. ft.) [2]$16.93$12.47$15.35$9.33 $27.43 $21.80N/AN/AIndustrial (fees are per sq. ft.)$6.78$5.56$6.50 #VALUE! $1.93 $1.93N/AN/AInstitutional (fees are per sq. ft.)$13.72$10.66$12.43 #VALUE! $1.49 $1.49N/AN/ALodging (fees are per room)$4,872.03$3,786.58$4,418.54 #VALUE! $1,494.21 $1,494.21N/AN/ASpecialty (fees are per ADT) (2)$742.78$576.94$673.36 $412.29 $2,449.10 $2,449.10 $2,075.88 $2,201.16Per PM Trip Per PM Trip[1] The Orcutt Area Specific Plan Transportation Fee is in addition to Citywide Transportation Impact Fees. See Council Agenda Report dated 10‐16‐2018[3] Fees shown are subject to an addiional 1.75% administrative charge when special calculations are required.[4] The LOVR interchange Fee is in adition to the Citywide Transportation Impact Fee. The last update of the fee occurred in 2019. See Council Agenda Report dated 7‐2‐21019Transportation Impact FeesFY 2021-22 Rate[2] All OASP retail Transportation "Add On" fees are paid for via residential land uses (There is no OASP fee for retail). However, Retail is responsible for paying "Citywide" transpoartion ees as well as safety impact fees. Office is shown in Work/Live units are porposed within the Specific Plan Area. Any other uses will use the Specialty fee for caclulating transportation impact fees33Page 193 of 712
Parkland Fees Quimby Act Parkland In-
Lieu Fee Parkland Impact Fee
Park
Improvement
Impact Fee
Parkland
Development
Fees (Orcutt
Area)
Residential Subdivision
Single Family (per Dwelling Unit)$3,670.93 n/a $3,355.21 $8,049.12
Multifamily Condominium (per Dwelling unit)$2,643.39 n/a $2,416.22 $5,988.00
Residential, No Subdivision Single Family (per Dwelling Unit)n/a $3,670.93 $3,355.21
Multifamily Apartment (per Dwelling unit)n/a $1,697.41 $2,416.22 $5,988.00
Land Use Category Water Development Impact
Fee(Citywide)
Wastewater
Development Impact Fee
(Citywide)
Single Family & Multifamily (per Dwelling Unit Size)
≥ 1,201 sq. ft. (fees are per unit)$13,767.02 $12,785.98
801 to 1,200 sq. ft. (fees are per unit)$11,013.62 $10,288.83
451 to 800 sq. ft. (fees are per unit)$9,636.91 $9,003.46
≤ 450 sq. ft. (fees are per unit)$4,154.26 $3,834.86
Mobile/Manufactured Home (per Dwelling Unit)
Mobile/Manufactured Home $8,308.51 $7,672.06
Non-Residential (by Meter Size)
3/4" meter $13,847.52 $12,785.98
1" meter $23,540.33 $21,735.93
1.5" meter $47,081.83 $43,471.87
2" meter $74,776.89 $69,043.83
3" meter $147,306.64 $136,809.75
4" meter $229,908.75 $213,525.62
6" meter $459,818.67 $427,051.26
Police (Citywide)Fire (Citywide)
Residential
Single Family
Per unit $794.64 $676.87
Multifamily
Per unit $572.18 $487.72
Non-Residential
Office (fees are per sq. ft.)$0.52 $0.45
Service (fees are per sq. ft.)$0.28 $0.25
Retail (fees are per sq. ft.)$0.28 $0.25
Industrial (fees are per sq. ft.)$0.21 $0.18
Institutional (fees are per sq. ft.)$0.28 $0.25
Lodging (fees are per room)$158.21 $134.43
Specialty (fees are per ADT) (2) Requires Calculation Requires Calculation
Water and Wastewater Impact Fees
FY 2021-22 Rate
Emergency Services Impact Fees
FY 2021-22 Rate
FY 2021-22 Rate
34 Page 194 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Parkland In-Lieu Quimby Fee (Fund 501)
Enacted using the Quimby Act. See note below.
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
91683 North Broad Street Park 7,749$ 100%7,749$ -$
1000188 Mitchell Park Revitalization 4,275$ 100%4,275$ -$
Totals 12,024$ 12,024$ -$ 1,882,177$ 941$ -$
Available Funds as of June 30, 2019 1,677,252$
Available Funds as of June 30, 2020 1,387,412$
Available Funds as of June 30, 2021 1,883,118$
Fees and Interest Collected in Prior 5 Years 5,954,345$
Funds held Longer Than 5 Years 552,720$
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.
Page 195 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Open Space Impact Fee (Fund 502)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
-$ -$ -$
Totals -$ -$ -$ -$ -$ -$
Available Funds as of June 30, 2019 787,540$
Available Funds as of June 30, 2020 952,923$
Available Funds as of June 30, 2021 952,928$
Fees and Interest Collected in Prior 5 years 388,885$
Funds Held Longer Than 5 Years 564,043$
Page 196 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Airport Area Transportation Impact Fee (Fund 503)
Project
Number Project Name
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Totals -$ -$ -$ 400$ 262$
Available Funds as of June 30, 2019 13,317$
Available Funds as of June 30, 2020 34,252$
Available Funds as of June 30, 2021 663$
Funds Collected in recent year and prior 5 years 96,265$
Funds Held Longer than 5 Years 773,269$
Page 197 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Los Osos Valley Road Transportation Impact Fee (Fund 504)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Developer
Reimbursements
Developer
Impact Fees
Collected
Impact Fee
Interest
Income
Other
Income
Totals -$ -$ -$ -$ 124$
Available Funds as of June 30, 2019 586,991$
Available Funds as of June 30, 2020 26,655$
Available Funds as of June 30, 2021 124$
Fees collected in recent year and prior 5 years 1,046,151$
Funds Held Longer than 5 Years (604,759)$
Page 198 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
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
Expenditures
Developer
Fees Collected
Impact Fee
Interest
Income Other Income
-$
Totals -$ -$ -$ 10,600$ 218,935$ -$
Available Funds as of June 30, 2019 1,213,204$
Available Funds as of June 30, 2020 91,515$
Available Funds as of June 30, 2021 229,535$
Fees and Interest Collected in Prior 5 Years 3,036,724$
Fees Held Longer Than 5 Years (651,744)$
Page 199 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Wastewater Impact Fee (Fund 506 & 602)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Developer
Reimb
Developer
Fees Collected
Impact Fee
Interest
Income
Other
Income
91118 CALLE JOAQUIN LIFT STATION 282,726$ 28.0%79,163$ -$
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$ -$ 3,822,469 413$ -$
Available Funds as of June 30, 2019 2,028,174$
Available Funds as of June 30, 2020 2,618,030$
Available Funds as of June 30, 2021 3,822,881$
Fees collected in recent year and prior 5 years 9,945,368$
Funds held longer than 5 years (9,363,263)$
Page 200 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Citywide Transportation Impact Fee (Fund 507)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
1000164 Orcutt/Tank Roundabout Construction $ 94,293 100% $ 94,293 $ -
91611 Orcutt Tank Farm Roundabout Design $ 12,336 100% $ 12,336 $ -
90949 Traffic Model Update $ 20,094 100% $ 20,094 $ -
91375 Railroad Safety Trail Taft to Pepper $ 1,048,376 100% $ 1,048,376 $ -
91435 LOVR Interchange Landscape $ 40,000 100% $ 40,000 $ -
91609 Broad Street Corridor Access Improvements $ 108,864 100% $ 108,864 $ -
91610 Higuera Street Widening Bridge to Elks $ 4,782 100% $ 4,782 $ -
91613 Prado Road Interchange $ 208,532 100% $ 208,532 $ -
99615 Bicycle Projects $ (5,482)100% $ (5,482) $ -
Totals 1,537,275$ 1,537,275$ -$ 3,065,470$ 2,509$ -$
Available Funds as of June 30, 2019 2,102,866$
Available Funds as of June 30, 2020 2,410,187$
Available Funds as of June 30, 2021 3,067,979$
Funds Collected in recent year and prior 5 years 10,423,800$
Funds held longer than 5 years (428,294)$
Page 201 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Water Impact Fee (Fund 509)
Project
Number Project Name
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures Developer Reimb
Developer Fees
Collected
Impact Fee
Interest
Income
Other
Income
55110 Nacimiento 10,766,339$ 39%4,198,872$ -$
Page 202 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Citywide Parkland Development Impact Fee (Fund 510)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
Totals -$ -$ -$ 231,592$ 88$ -$
Available Funds as of June 30, 2018 -$
Available Funds as of June 30, 2019 -$
Available Funds as of June 30, 2020 231,680$
Fees and Interest Collected in Prior 5 Years 231,680$
Funds held Longer Than 5 Years -$
Page 203 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Orcutt Area Park Impact Fees (Fund 511)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
Totals -$ 366,801$ -$ 1,277,620$ 378$ -$
Available Funds as of June 30, 2019 -$
Available Funds as of June 30, 2020 -$
Available Funds as of June 30, 2021 1,277,998$
Fees and Interest Collected in Prior 5 Years 1,277,998$
Funds held Longer Than 5 Years (384,877)$
Page 204 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Margarita Area Park Impact Fee (Fund 512)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
Totals -$ -$ -$ 319,388$ 270$ -$
Available Funds as of June 30, 2019 -$
Available Funds as of June 30, 2020 -$
Available Funds as of June 30, 2021 319,658$
Fees and Interest Collected in Prior 5 Years 319,658$
Funds held Longer Than 5 Years 1,632,842$
Page 205 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Orcutt Area Transportation Impact Fee (Fund 515)
Project
Number Project Name
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Developer
Reimbursements
Developer
Fees Collected
Impact Fee
Interest
Income
Other
Income
Page 206 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Public Safety Impact Fee (Fund 516)
Project
Number Project Name
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Developer
Reimbursements
Developer
Fees Collected
Impact Fee
Interest
Income
Other
Income
Page 207 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Public Safety Impact Fee (Fund 517)
Project
Number Project Name
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Developer
Reimbursements
Developer
Fees Collected
Impact Fee
Interest
Income
Other
Income
Page 208 of 712
City of San Luis Obispo
Summary of Local Agency Improvement Fees
(AB 1600 Development Impact Fees)
Report for Fiscal Year Ended June 30, 2021
Citywide Park Improvement Impact Fee (Fund 519)
Project
Number Project Name
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non
Impact Fee
Expenditures
Developer
Impact Fees
Collected
Impact Fee
Interest
Income Other Income
Totals -$ -$ -$ 517,621$ 109$ -$
Available Funds as of June 30, 2018 -$
Available Funds as of June 30, 2019 -$
Available Funds as of June 30, 2020 517,730$
Fees and Interest Collected in Prior 5 Years 517,730$
Funds held Longer Than 5 Years -$
Page 209 of 712
Page 210 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Parkland In-Lieu Quimby Fee
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 - - - - 206,514 - - 4,617,894$
2021-21 4,617,894$ 1,882,177 941 - - - 18,077 12,024 - - 6,507,065$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,883,118$ 1,387,412$ 1,677,252$ 484,228$ 522,336$ 5,954,345$ 552,720$ 6,507,065$
Page 211 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
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 - 35,000 615,624$
2015-16 615,624$ 47,369 4,101 - - - - 32,743 - - 634,351$
2016-17 634,351$ 7,419 4,697 - 63,351 - - 36,074 - - 673,744$
2017-18 673,744$ - 7,442 - - (512) - - - - 680,674$
2018-19 680,674$ - 6,807 - 100,059 - - -$ - - 787,540$
2019-20 787,540$ - (383) - - 200,000 - 34,234$ - - 952,923$
2020-21 952,923$ 5 - - - - - - - - 952,928$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
5.00$ 199,617$ 106,866$ 6,930$ 75,467$ 388,885$ 564,043$ 952,928$
Balances from Transfers (7 Years)275,000$
Balances from Other Revenues (7 years)362,897$
Balances attributed to Impact Fees 7,424$
630,473$
Page 212 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Airport Area Transportation 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$
2020-21 1,114,404$ 400 262 - - - - 245,533 - - 869,533$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed
to recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
663$ 34,252$ 13,317$ 14,019$ 34,014$ 96,265$ 773,269$ 869,533$
Page 213 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Los Osos Valley Road Transportation 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$
2020-21 441,269$ - 124 - - - - - - - 441,393$
Aging of Funds Held
Current Yr
Funds
FY 2021-20
1 yr old
Funds
FY 2020-19
2 yr old
Funds
FY 2019-18
3 yr old
Funds
FY 2018-17
4 yr old
Funds
FY 2017-16
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
124$ 26,655$ 586,991$ 3,577$ 428,804$ 1,046,151$ (604,759)$ 441,393$
Page 214 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
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 - - 2,327,014$
2016-17 2,327,014$ 1,130,587 5,246 - - 359,081 - 1,490,738 - - 2,331,190$
2017-18 2,331,190$ 357,581 9,056 - 75,177 87,422 - 850,000 - - 2,010,426$
2018-19 2,010,426$ 1,193,099 20,104 - - 12,500 - 710,000 - 17,000 2,509,130$
2019-20 2,509,130$ 17,737 73,778 - - - - 330,000 - 57,000 2,213,645$
2020-21 2,213,645$ 10,600 218,935 - - - - - - 58,200 2,384,980$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
229,535$ 91,515$ 1,213,204$ 366,637$ 1,135,833$ 3,036,724$ (651,744)$ 2,384,980$
Page 215 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Wastewater Impact Fee
Fund 506 & 602
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) - 528,666 - - (2,323,444)$
2018-19 (2,323,444)$ 2,028,174 -$ - - - - 1,197,917 - - (1,493,186)$
2019-20 (1,493,186)$ 2,582,197 35,834$ - - - - 528,666 - - 596,178$
2020-21 596,178$ 3,822,469 413$ - - - - - - 3,836,955 582,104$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
3,822,881$ 2,618,030$ 2,028,174$ 811,229$ 665,053$ 9,945,368$ (9,363,263)$ 582,104$
Page 216 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Citywide 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
Developer
Reimb
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$
2020-21 8,750,403$ 3,065,470$ 2,509 - - - - 1,537,275 - 367,755 285,600 9,995,506$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
3,067,979 2,410,187 2,102,866 1,235,025$ 1,607,744$ 10,423,800$ (428,294)$ 9,995,506$
Page 217 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Water Impact Fee
Fund 509
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) - 4,330,340 - - (2,894,974)$
2018-19 (2,894,974)$ 3,745,666 - - - - - 2,959,368 - - (2,108,675)$
2019-20 (2,108,675)$ 3,723,460 - - - - - 4,330,340 - - (2,715,556)$
2020-21 (2,715,556)$ 4,744,361 59 - - - - 4,746,439 - - (2,717,575)$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
4,744,420$ 3,723,460$ 3,745,666$ 2,131,345$ 1,281,874$ 15,626,766$ (18,344,340)$ (2,717,575)$
Page 218 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Citywide Parkland Development Impact Fee
Fund 510
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
2020-21 $ - $ 231,592 $ 88 $ - $ - $ - $ - $ - $ - $ - $ 231,679.85
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
231,680$ -$ -$ -$ -$ 231,680$ -$ 231,680$
Page 219 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Orcutt Area Park Impact Fees
Fund 511
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
2020-21 $ - $ 1,277,620 $ 378 $ - $ - $ - $ - $ 366,801 $ 18,077 $ 893,120
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
1,277,998$ -$ -$ -$ -$ 1,277,998$ (384,877)$ 893,120$
Page 220 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Margarita Area Park Impact Fee
Fund 512
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
2020-21 $ - $ 319,388 $ 270 $ 2,580 $ - $ - $ 1,630,261 $ - $ - $ - $ 1,952,500
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2020-19
2 yr old
Funds
FY 2019-18
3 yr old
Funds
FY 2018-17
4 yr old
Funds
FY 2017-16
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
319,658$ -$ -$ -$ -$ 319,658$ 1,632,842$ 1,952,500$
Page 221 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Orcutt Area Transportation Impact Fee
Fund 515
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
2020-21 -$ 909,090 51 - - - - 216,531$ - - 692,610$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
909,141$ -$ -$ -$ -$ 909,141$ (216,531)$ 692,610$
Page 222 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Fire Impact Fee
Fund 516
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
2020-21 -$ 66,113 10 - - - - -$ - - 66,124$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
66,124$ -$ -$ -$ -$ 66,124$ -$ 66,124$
Page 223 of 712
City of San Luis Obispo
Developer Impact Fee Compliance 2021
Police Impact Fee
Fund 517
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
2020-21 -$ 72,645 11 - - - - -$ - - 72,656$
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5
years
If Number is
Positive, then
Funds subject to
findings or
refund
Total
Ending
Balance
72,656$ -$ -$ -$ -$ 72,656$ -$ 72,656$
Page 224 of 712
City of San Luis Obispo
Development Impact Fee Compliance 2021
Citywide Park Improvement Impact Fee
Fund 519
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
2020-21 $ - $ 517,621 $ 109 $ - $ - $ - $ - $ - $ - $ - $ 517,730
Aging of Funds Held
Current Yr
Funds
FY 2020-21
1 yr old
Funds
FY 2019-20
2 yr old
Funds
FY 2018-19
3 yr old
Funds
FY 2017-18
4 yr old
Funds
FY 2016-17
Funds
attributed to
recent 5 years
If Number is
Positive, then
Funds subject
to findings or
refund
Total Ending
Balance
517,730$ -$ -$ -$ -$ 517,730$ -$ 517,730$
Page 225 of 712
Page 226 of 712
1010 Marsh St., San Luis Obispo, CA 93401
(805) 546-8208 . FAX (805) 546-8641
PROOF OF PUBLICATION
(2015.5 C.C.P.)
STATE OF CALIFORNIA,
County of San Luis Obispo,
I am a citizen of the United States and a resident
of the county aforesaid; I am over the age of
eighteen years, and not a party interested in the
above entitled matter. I am the principal clerk
of the printer of the New Times, a newspaper
of general circulation, printed and published
weekly in the City of San Luis Obispo, County
of San Luis Obispo, and which has been
adjudged a newspaper of general circulation by
the Superior Court of the County of San Luis
Obispo, State of California, under the date of
February 5, 1993, Case number CV72789: that
notice of which the annexed is a printed copy
(set in type not smaller than nonpareil), has been
published in each regular and entire issue of said
newspaper and nor in any supplement thereof on
the following dates, to -wit:
in the year 2022
I certify (or declare) under the the penalty of
perjury that the foregoing is true and correct.
Dated at San Luis Obispo, California, this day
'/y�/!/_q/y/of/ ,/ (/'d,Jof , 2022.
11 /V/A/� V%/�
Patricia Horton, New Times Legals
Proof of Publication of
CITY OF SAN LUIS OBISPO
NOTICE OF AVAILABILITY
OF INFORMATION
ACCOUNT INFORMATION RELATED TO
LOCAL AGENCY IMPROVEMENT FEES
Notice Issue Date: December 21,2021
Notice is hereby given that, as of the date noted above,
the City of San Luis Obispo has made available to the
public a draft report entitled:
FY 202D-21 ANNUAL REPORT ON DEVELOPER IMPACT
FEES PURSUANT TO GOVERNMENT CODE SECTION
66001 (AS 1600)
The notice is provided in accordance with Section
66006 (b)(2) of the California Government Code. The final
report shall be considered by the City Council at the
following public meeting:
When: Tuesday, January 18. 20n at 6:00 p.m.
Where: Teleconference — webinar details will
he available on the published agenda
The draft report is available online at httos//www
it no [diet f
and=t/onl�t-f Id_p7zg If you are unable
to view the document online please contact the City
Clerk's Office at cityclerk®slocity.org or 805-781-7100
and one will be mailed to you. Public comment, prior
to the start of the meeting, may be submitted in writing
via U.S. Mail delivered to the City Clerk's office at 990
Palm Street, San Luis Obispo, CA 93401 or by email to
emailcounc'I®slo 'N
While the Council encourages public participation,
growing concern about the COVID-19 pandemic has
required that public meetings be held via telecomerenc e.
Meetings can be viewed on Government Access
Channel 20 or streamed live from the City's YouTube
Channel at Into t b IN.
This notice was posted on December 21, 2021 at 5:00
p.m. on the City's bulletin board, located in from of Chy
Hall, on the door of the Finance Department, and on the
Cites website wwwslociN . For further information,
interested persons may contact Brigitte Elke, Finance
Director, at 1805)781-7125 or belklIggilocity.or
Teresa Farrington
City Clerk
January 6, 2022
Admen& rt—n .NTMG A4-WNTMG OBn/8USINFM/robh[Nor-4/—1 of R,b