12/09/2025 Item No.7.
L1 - FLOOR PLAN 0' - 0"
L2-TP 20' - 2"
L2 - SECOND FLOOR 11' - 2"
MAX HEIGHT 28' - 4"
L1-TP 10' 10' - 0"
1 4 7" / 12"
COMP. ASPHALT SHINGLES
HARDIE HORIZONTAL LAP SIDING
HARDIE TRIM
42" HIGH WROUGHT IRON RAILING
2X8 FASCIA
L1-TP 9' 9' - 0"
F1 F1
F2
X1 X1
X1 SL F SL X1
0' - 0" L1 - FLOOR PLAN
20' - 2" L2-TP
11' - 2" L2 - SECOND FLOOR
28' - 4" MAX HEIGHT
10' - 0" L1-TP 10'
4 1 7" / 12"
10'-0" 1'-2" 9'-0"
3 2
9' - 0" L1-TP 9'
H3 H3
X2
H3
L1 - FLOOR PLAN 0' - 0"
L2-TP 20' - 2"
L2 - SECOND FLOOR 11' - 2"
MAX HEIGHT 28' - 4"
L1-TP 10' 10' - 0"
A B 7" / 12"
C
L1-TP 9' 9' - 0"
H1 H1
H2
0' - 0" L1 - FLOOR PLAN
20' - 2" L2-TP
11' - 2" L2 - SECOND FLOOR
28' - 4" MAX HEIGHT
10' - 0" L1-TP 10'
B A 7" / 12"C
9' - 0" L1-TP 9'
H3
H2
X1
PLOT DATE & TIME
ALL IDEAS, DESIGNS, AND ARRANGEMENTS INDICATED ON THESE DRAWINGS ARE THE PROPERTY
OF ANTHONY MULL ARCHITECTS AND ARE INTENDED TO BE USED IN CONNECTION WITH THIS
SPECIFIC PROJECT ONLY AND SHALL NOT OTHERWISE BE USED FOR ANY PURPOSE WHATSOEVER WITHOUT THE WRITTEN CONSENT OF THE ARCHITECT.
THERE SHALL BE NO CHANGES OR DEVIATIONS FROM THESE DRAWINGS OR THE ACCOMPANYING SPECIFICATIONS WITHOUT THE WRITTEN CONSENT OF THE ARCHITECT.
COPYRIGHT ANTHONY MULL ARCHITECTS
REVISIONS
PHASE
COPYRIGHT ANTHONY MULL ARCHITECTS
ANTHONY MULL
ARCHITECTS
SHEET NAME
SHEET NUMBER
PROJECT ADDRESS
CLIENT
PROJECT NAME
# DATE
DESCRIPTION NOT FOR CONSTRUCTION
DATE
JOB #
10/6/2025 1:27:06 PM C:\Users\antho\Dropbox\079_SCALZI HOUSE\20250915_SCALZI_3 BED.rvt
MAIN HOUSE -
ELEVATIONS
DESIGN REVIEW
A400
LEIDESDORFF STREET
FOLSOM, CA. 95630
DOUG SCALZISCALZI RESIDENCE
AMA_079
20250917
1/4" = 1'-0"
SOUTH ELEVATION
1/4" = 1'-0" 1 NORTH ELEVATION 2
1/4" = 1'-0"
EAST ELEVATION
1/4" = 1'-0" 3
WEST ELEVATION 4
12/09/2025 Item No.7.
ASPHALT SHINGLE - CLASS A
OWENS CORNING OR SIMILAR
DARK COLOR
HARDIE LAP SIDING & TRIM
WHITE COLOR
BLACK WINDOWS AND DOORS
WROUGHT IRON RAILING
EXTERIOR MATERIALS TO MATCH
NEIGHBORING PROPERTY @ 302 LEIDESDORFF
PLOT DATE & TIME
ALL IDEAS, DESIGNS, AND ARRANGEMENTS INDICATED ON THESE DRAWINGS ARE THE PROPERTY
OF ANTHONY MULL ARCHITECTS AND ARE INTENDED TO BE USED IN CONNECTION WITH THIS
SPECIFIC PROJECT ONLY AND SHALL NOT OTHERWISE BE USED FOR ANY PURPOSE WHATSOEVER WITHOUT THE WRITTEN CONSENT OF THE ARCHITECT.
THERE SHALL BE NO CHANGES OR DEVIATIONS FROM THESE DRAWINGS OR THE ACCOMPANYING SPECIFICATIONS WITHOUT THE WRITTEN CONSENT OF THE ARCHITECT.
COPYRIGHT ANTHONY MULL ARCHITECTS
REVISIONS
PHASE
COPYRIGHT ANTHONY MULL ARCHITECTS
ANTHONY MULL
ARCHITECTS
SHEET NAME
SHEET NUMBER
PROJECT ADDRESS
CLIENT
PROJECT NAME
# DATE
DESCRIPTION NOT FOR CONSTRUCTION
DATE
JOB #
10/6/2025 1:27:09 PM C:\Users\antho\Dropbox\079_SCALZI HOUSE\20250915_SCALZI_3 BED.rvt
MATERIALS
DESIGN REVIEW
A900
LEIDESDORFF STREET
FOLSOM, CA. 95630
DOUG SCALZISCALZI RESIDENCE
AMA_079
09/17/25
EXTERIOR MATERIALS TO MATCH NEIGHBORING PROPERTY @ 302 LEIDESDORFF
12/09/2025 Item No.7.
Historic District Commission
294 Leidesdorff St., New Custom Home (DRCL25-00223)
December 3, 2025
Attachment 6
Example Windows and Doors
12/09/2025 Item No.7.
12/09/2025 Item No.7.
12/09/2025 Item No.7.
12/09/2025 Item No.7.
Historic District Commission
294 Leidesdorff St., New Custom Home (DRCL25-00223)
December 3, 2025
Attachment 7
American Foursquare Examples
12/09/2025 Item No.7.
12/09/2025 Item No.7.
Historic District Commission
294 Leidesdorff St., New Custom Home (DRCL25-00223)
December 3, 2025
Attachment 8
Site Photograph
12/09/2025 Item No.7.
12/09/2025 Item No.7.
Historic District Commission
294 Leidesdorff St., New Custom Home (DRCL25-00223)
December 3, 2025
Attachment 9
HPL Comments, dated 10/28/25
12/09/2025 Item No.7.
HERITAGE PRESERVATION LEAGUE OF FOLSOM
PROJECT APPLICATION REVIEW
October 28, 2025
PROJECT SITE: 294 Leidesdorff Street in the Central Subarea REQUEST: Design Review of New Residential Home
PROJECT HISTORY: Application Circulated by the City on October 16, 2025 Feedback requested by October 31, 2025
PROJECT SITE
The project site is adjacent to Folsom Lake State Recreation Area and the north half of the lot is sloping towards the American River.
ARCHITECTURE
The applicant is proposing a design that will compliment the adjacent residence (at 302 Leidesdorff Street). According to the assessors records, this residence was built year 1920, but the building has later been remodeled. The current design style is eclectic, but the front wrap-around covered porch supported by columns appears to be influenced by Colonial Revival style. This design has not been identified as representative of the Historic District and HPL is questioning if it meets the design criteria for the Central Subarea (‘styles from the 1850-1950 time frame’).
Along the front façade of the new home, the applicant is proposing two glass doors on each floor and wrought iron railing for the top floor balcony. The application package does not include any details of the doors, windows, asphalt shingles or wrought iron railing, but instead refers to the existing home at 302 Leidesdorff Street. On the building elevations (Sheet 400), the glazing in windows and doors appears to be single panes, while the adjacent residence has divided windowpanes. Based on the guidelines for the Central Subarea (diversity of expression is encouraged’), it is HPL’s impression that new development should not match adjacent residences.
Project Recommendation:
Encourage the applicant to select a design that sets the home apart from the adjacent residence at 302 Leidesdorff Street and that is consistent with the 1850-1950 time-period in Folsom.
General Observation:
The City’s submittal process may run smoother if all applicants within the Historic District are required to select an architectural style, and to provide written justification why this style meets the design criteria.
12/09/2025 Item No.7.
Historic District Commission
294 Leidesdorff St., New Custom Home (DRCL25-00223)
December 3, 2025
Attachment 10
HFRA Comment Letter, dated 11/4/25
12/09/2025 Item No.7.
1 Josh Kinkade
From: Robert Walter <[email protected]>
Sent: Tuesday, November 4, 2025 9:28 AM
To: Josh Kinkade
Cc: mike sellitti; Michael Reynolds; Carrie Lane; Laura Fisher; [email protected]; Robert Walter
Subject: Re: 294 Leidesdorff St. New Custom Home Design Review Request for Comments CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
Hi Josh,
Sorry this is late, I have been out of town. We have a question on this one. Are the french doors on the front elevation within the guidelines? It looks like he is trying to match a pattern from the house next door. Also, this looks like a Craftsman Four Square style house, this is the third Fours Square to be built in the last few years in the Historic District. Should the Guidelines address variety of architectural styles in the future?
Bob Walter
On Thu, Oct 16, 2025 at 5:15 PM Josh Kinkade <[email protected]> wrote:
All,
Please find the attached Request for Comments for the 294 Leidesdorff St. New Custom Home Design Review. Please send me any comments or proposed conditions of approval by 10/31/25. Let me know if you have any questions.
Thanks,
Josh Kinkade
Associate Planner
City of Folsom
50 Natoma Street, Folsom, CA 95630
[email protected]
o:916-461-6209
www.folsom.ca.us
12/09/2025 Item No.7.
2 ATTENTION: Starting October 20, 2025, all NEW permits will be reviewed through eTRAKiT and not through ProjectDox.
All permits submitted prior to October 20, 2025, will remain in ProjectDox until approved. Please visit the ePermit Center or see Forms B402, B403, and B404 for more information.
12/09/2025 Item No.7.
This page is intentionally left blank
to facilitate double-sided printing
and minimize paper use.
12/09/2025 Item No.7.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Resolution No. 11513 - A Resolution Authorizing the City Manager to Enter into a Renewal Agreement with Sun Ridge Systems, Inc. for Annual Software Support for FY 25-26 for $95,464 and Authorizing the City Manager to Renew the Agreement Annually Through FY 2030-31 with Annual Increases of Approximately 9% per Year Funded from the General Fund (Fund 010)
FROM: Police Department
RECOMMENDATION / CITY COUNCIL ACTION
Staff recommends that the City Council pass and adopt Resolution No.11513 - A Resolution Authorizing the City Manager to Enter into a Renewal Agreement with Sun Ridge Systems, Inc. for Annual Software Support for FY 25-26 for $95,464 and Authorizing the City Manager to Renew the Agreement Annually Through FY 2030-31 with Annual Increases of Approximately 9% per Year Funded from the General Fund (Fund 010)
BACKGROUND / ISSUE
The Folsom Police department uses a Computer Aided Dispatch and Records Management System (“CAD”, “RMS”, or “CAD/RMS”) to document incoming calls for service, keep track of officer response and manage the reporting and record keeping, including reports and records used in criminal prosecution and liability defense for the City. The system is a fundamental component of our policing operations. After a competitive search, Sunridge, located in El Dorado County was chosen as our vendor for our system.
This system has been in use for over a decade and requires an annual software maintenance fee to update the system with call types, crime codes and features that evolve with changes to our operations, both due to preference and changes to the law. Accurate record keeping,
12/09/2025 Item No.8.
2 POLICY / RULE
Section 2.36.080 of the Folsom Municipal Code requires that contracts above $75,049 be awarded by the City Council.
ANALYSIS
Like many other large software systems, the CAD/RMS system requires an annual software update to continue functioning accurately. The historic price change from year-to-year for this service has fluctuated between 9% and -2%. We budget for a 6% increase on average to plan for this recurring cost. And believe planning on a maximum increase of 9% is prudent for the next 5 years, at which time we will re-evaluate our continuing use of this vendor for the needed CAD/RMS services.
SOLE SOURCE
Sunridge is the exclusive vendor for this specific system. There are no other providers who can give us software maintenance for the Sunridge CAD/RMS system we have in place.
There are other system providers; however, changing providers would require testing new systems, negotiating a new purchase contract, incurring not only the purchase price but also ancillary installation costs, IT costs to configure a new system, and training time and costs to train employees to use a new CAD/RMS system.
FINANCIAL IMPACT
The cost for Year 1 is $95,464, with annual increases estimated at 9%. Including the estimated annual increases, the total cost of six years of software support is approximately $718,000.
Funding for Year 1 is budgeted and available in the Police Department’s FY 2025-26 operating budget in the General Fund (Fund 010). Future years will be programmed into subsequent budgets.
ATTACHMENT
Resolution No. 11513 - A Resolution Authorizing the City Manager to Enter into a Renewal Agreement with Sun Ridge Systems, Inc. for Annual Software Support for FY 25-26 for $95,464 and Authorizing the City Manager to Renew the Agreement Annually Through FY 2030-31 with Annual Increases of Approximately 9% per Year Funded from the General Fund (Fund 010)
Submitted,
Adam Green, Chief of Police
12/09/2025 Item No.8.
Attachment 1
12/09/2025 Item No.8.
Resolution No 11513
RESOLUTION NO. 11513
A RESOLUTION AUTHORIZING THE CITY MANAGER TO ENTER
INTO A RENEWAL AGREEMENT WITH SUN RIDGE SYSTEMS, INC FOR ANNUAL SOFTWARE SUPPORT FOR FY 25-26 FOR $95,464 AND
AUTHORIZING THE CITY MANAGER TO RENEW THE AGREEMENT
ANNUALLY THROUGH FY 2030-31 WITH ANNUAL INCREASES OF
APPROXIMATELY 9% PER YEAR FUNDED FROM THE GENERAL FUND
(FUND 010)
WHEREAS, the City has elected to continue using Computer Aided Dispatch and Record Management System produced and supported by Sunridge systems; and WHEREAS, sufficient funds are budgeted and available in the FY 2025-26 Police Department Budget in the General Fund (Fund 010) for Year 1 of this contract; and
WHEREAS, the City desires to continue to purchase annual software support services, on a year-by-year basis with an expected increase of 6%-9%; and WHEREAS, this purchase is through Sunridge Systems, the sole source provider of the currently used Computer Aided Dispatch and Record Management System; and WHEREAS, the agreement will be in a format acceptable to the City Attorney.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom hereby authorizes the City Manager to execute a software support agreement with Sunridge Systems, Inc for annual software support services in the amount of $95,464 for FY 2025-26 and authorizes the City Manager to renew the agreement annually through FY 2030-31 with annual increases of approximately 9% per year funded from the General Fund (Fund 010);
APPROVED AND ADOPTED this 9th day of December 2025, by the following roll call vote:
AYES: Councilmembers(s)
NOES: Councilmembers(s)
ABSENT: Councilmembers(s)
ABSTAIN: Councilmembers (s)
___________________________
Sarah Aquino, MAYOR
ATTEST:
____________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.8.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Resolution No. 11514 – A Resolution Authorizing the City Manager to Execute a Certification Form for the Folsom Fire Department to Participate in a Medi-Cal Intergovernmental Transfer (IGT) Program with the Department of Health Care Services (DHCS) for Reimbursement of PP-GEMT IGT Services for the Service Period of January 1, 2026, through December 31, 2026, and Make Transfers Not to Exceed $588,963 and
Appropriation of Funds in the General Fund (Fund 010)
FROM: Fire Department
RECOMMENDATION / CITY COUNCIL ACTION
The Folsom Fire Department recommends that the City Council pass and approve Resolution No. 11514 – A Resolution Authorizing the City Manager to Execute a Certification Form for the Folsom Fire Department to Participate in a Medi-Cal Intergovernmental Transfer (IGT) Program with the Department of Health Care Services (DHCS) for Reimbursement of PP-GEMT IGT Services for the Service Period of January 1, 2026, through December 31, 2026, and Make Transfers not to Exceed $588,963 and Appropriation of Funds in the General Fund (Fund 010)
BACKGROUND / ISSUE
In accordance with California Assembly Bill 1705 (Chapter 544, Statutes of 2019), the Department of Health Care Services developed the Public Provider Ground Emergency Medical Transportation Intergovernmental Transfer Program (PP-GEMT IGT) to provide reimbursements, by application of an add-on increase, to emergency medical transports provided by eligible public PP-GEMT IGT providers. This program started on January 1, 2023, and replaced the Ground Emergency Medical Transportation Program (GEMT), which ended on December 31, 2022. The City of Folsom has previously participated in the GEMT annually since 2009.
12/09/2025 Item No.9.
2 PP-GEMT IGT is a program to assist the City of Folsom in recovering costs associated with the provision of Emergency Medical Services (EMS) to individuals who are covered by Medi-Cal.
PP-GEMT relies on Federal revenues potentially resulting in additional annual funding for the City of Folsom.
POLICY / RULE
Section 2.36.080, Award of Contracts of the Folsom Municipal Code states, in part, that contracts for supplies, equipment, services, and construction with an estimated value of $75,049 or greater shall be awarded by City Council.
Provider Participation Agreement with the California Department of Health Care Services (DHCS) requires approval by the City Council.
ANALYSIS
Participation in the PP-GEMT IGT program is mandatory for public provider agencies and provides a critical opportunity for the City of Folsom to collect additional ambulance transport fees that would otherwise be unavailable. Mandatory participation requires the City of Folsom to collect and receive these additional ambulance transport fees for each Medi-Cal transport the Fire Department provides.
While the PP-GEMT IGT program is mandatory, cities, counties, and other public providers in the State may optionally transfer funds to the State to support the program. This optional transfer, also referred to as an Intergovernmental Transfer (IGT), allows the PP-GEMT IGT program to secure Federal matching funds that are the basis for providing additional add-on revenues for each Medi-Cal patient transported. Without these matching funds from public providers, the State would not have adequate funds to receive the Federal match. While the IGT is optional, staff recommends the City of Folsom provide the IGT to ensure ongoing revenues associated with PPGEMT IGT continue.
Yearly costs and benefits from the program to the City of Folsom are dependent on Medi-Cal transports the Fire Department provides. Participating in the PP-GEMT IGT program collected an estimated $950,000 in the fiscal year 2024-25. The additional add-on revenue this program provides significantly increased revenue collected that would not have been available.
Fiscal
Year
# of MediCal
Transports
Payments
Collected
PP-GEMT IGT
Participation
Program Cost
Revenue
Collected
Estimated Revenue
Collected if no PP-GEMT
IGT Participation
2023-24 1192 $939,876.90 $297,792 $642,085 $140,894
2024-25 2101 $1,237,441.62 $287,625 $949,816 $248,338
Using previous year Medi-Cal transport data, it is conservatively estimated that the City of Folsom’s 2026 IGT to the State will be $535,421.
12/09/2025 Item No.9.
3 FINANCIAL IMPACT
Staff recommends the Council authorize total transfers for calendar year 2026 not to exceed $588,963 which includes a 10% contingency of $53,542 in the event that fewer agencies participate, or the Fire Department transports additional Medi-Cal patients, both of which could lead to higher transfers than expected.
Staff is requesting an appropriation and revenue budget increase in the amount of $588,963 in the fiscal year 2025-26 Fire Department operating budget in the General Fund (Fund 010) to participate in the PP-GEMT IGT program.
ENVIRONMENTAL REVIEW
This report concerns administrative activities that do not constitute a “project” as defined by section 15378 of the California Environmental Quality Act (CEQA) Guidelines and is otherwise exempt pursuant to sections 15061(b)(3) and 15378(b)(2).
ATTACHMENT
1. Resolution No. 11514 – A Resolution Authorizing the City Manager to Execute a Certification Form for the Folsom Fire Department to Participate in a Medi-Cal Intergovernmental Transfer (IGT) Program with the Department of Health Care Services (DHCS) for Reimbursement of PP-GEMT IGT Services for the Service Period of January 1, 2026, through December 31, 2026, and Make Transfers not to Exceed $588,963 and Appropriation of Funds in the General Fund (Fund 010)
Submitted,
Jason Solak, Fire Chief
12/09/2025 Item No.9.
Attachment 1
12/09/2025 Item No.9.
Resolution No. 11514
RESOLUTION NO. 11514
A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE A
CERTIFICATION FORM FOR THE FOLSOM FIRE DEPARTMENT TO
PARTICIPATE IN A MEDI-CAL INTERGOVERNMENTAL TRANSFER (IGT)
PROGRAM WITH THE DEPARTMENT OF HEALTH CARE SERVICES (DHCS) FOR
REIMBURSEMENT OF PP-GEMT IGT SERVICES FOR THE SERVICE PERIOD OF JANUARY 1, 2026, THROUGH DECEMBER 31, 2026, AND MAKE TRANSFERS NOT TO EXCEED $588,963 AND APPROPRIATION OF FUNDS IN THE GENERAL FUND (FUND 010)
WHEREAS, the City of Folsom, through its Fire Department, regularly provides emergency ambulance transport to persons who are Medi-Cal patients enrolled in managed care and fee-for-service plan; and
WHEREAS, the City of Folsom participates in various governmental programs that provide reimbursement of costs incurred in providing such emergency services to Medi-Cal patients; and
WHEREAS, pursuant to California Assembly Bill 1705 (Chapter 544, Statutes of 2019), the Department of Health Care Services developed the Public Provider Ground Emergency Medical Transportation Intergovernmental Transfer Program (PP-GEMT IGT) to provide reimbursements, by application of an add-on increase, to emergency medical transports provided by eligible public PP-GEMT IGT providers; and
WHEREAS, by participating in the Intergovernmental Transfer Program, the City of Folsom will continue to receive reimbursements for a larger proportion of its actual costs for providing emergency ambulance transport to Medi-Cal patients enrolled in managed care and feefor-service plans; and WHEREAS, staff is requesting an appropriation and revenue budget increase in the amount of $588,963 in the fiscal year 2025-26 Fire Department operating budget in the General Fund (Fund 010) to participate in the PP-GEMT IGT program; and WHEREAS, under the Intergovernmental Transfer Program certification form, the funds shall be transferred in accordance with a mutually agreed-upon schedule between the City of Folsom and DHCS, and in a form acceptable to the City Attorney; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom authorizes the City Manager to execute an agreement with the Department of Health Care Services regarding participation in the Medi-Cal Ground Emergency Medical Transportation Services Public Provider Intergovernmental Transfer Program for the amount of $535,421 with the budgeted amount to include a 10% contingency of $53,542 for a total of $588,963.
BE IT FURTHER RESOLVED that the Finance Director is authorized to increase the revenue budget and appropriate $588,963 in the General Fund (Fund 010).
12/09/2025 Item No.9.
Resolution No. 11514
PASSED AND ADOPTED this 9
th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSENT: Councilmember(s):
ABSTAIN: Councilmember(s):
___________________________________
Sarah Aquino, MAYOR
ATTEST:
____________________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.9.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Resolution No. 11515 - A Resolution Authorizing the City Manager to Execute a Memorandum of Understanding with the Capital SouthEast Connector Joint Powers Authority Related to Construction Administration and Transfer of Funding for the White Rock Road Class 1 Trail Project
FROM: Public Works Department
RECOMMENDATION / CITY COUNCIL ACTION
The Public Works Department recommends the City Council pass and adopt Resolution No. 11515 – A Resolution Authorizing the City Manager to Execute a Memorandum of Understanding with the Capital SouthEast Connector Joint Powers Authority related to Construction Administration and Transfer of Funding for the White Rock Road Class 1 Trail Project.
BACKGROUND / ISSUE
The Capital SouthEast Connector is a planned 34-mile limited-access roadway spanning from U.S. 50 at the Silva Valley Parkway interchange in El Dorado County to Interstate 5 at the HoodFranklin Interchange in Elk Grove. The Connector is planned to be constructed in segments as funding and priorities allow. Segment D3, referred to as the “Folsom segment,” includes the length of the Connector that borders the City of Folsom and Sacramento County from Prairie City Road to the El Dorado County Line. Segment E1 is the El Dorado County Segment that Segment D3 ties into.
Segment D3 has been further segmented into two sections identified as D3(A) and D3(B).
Construction of Segment D3(A) was completed in March 2023, and the project consisted of upgrading White Rock Road to a four-lane expressway beginning near the intersection of Prairie City Road and continuing through the intersection of East Bidwell Street. The project included a Class I Trail and bridge over Alder Creek adjacent to the expressway, with the Class I trail ending approximately ½ mile east of East Bidwell Street.
12/09/2025 Item No.10.
2 In 2023, the Capital SouthEast Connector Joint Powers Authority (JPA) received $4 Million of Congressionally Directed Spending (FY23 Appropriations Act) to advance design, environmental clearance, right of way acquisitions, and construction of additional Class I Trail along White Rock Road, specifically adjacent to portions of the future D3(B) expressway within Folsom and the future E1 segment in El Dorado County. The specific project limits extend along White Rock Road from East Bidwell Street to just west of Savannah Parkway, and from Empire Ranch Road to Stonebriar Drive.
The JPA led the design and right of way acquisition phases of the project in close collaboration with staff from the City of Folsom, Sacramento County, and El Dorado County. Regular project development team meetings were held with City and County staff to provide input and maintain multi-jurisdictional alignment. Final design and right of way acquisitions are complete, and the right of way certification package was submitted to Caltrans in November for approval. Upon receipt of the of right of way certification approval, the project will be ready to submit for Request for Authorization to initiate the construction phase.
Much of the project footprint lies within City limits, and staff from Folsom, the JPA, Sacramento County, and El Dorado County have agreed that it is in the best interest of the project for the City of Folsom to administer construction. The City has previously successfully administered two Connector construction projects, including the D3(A) segment and the Scott Road Realignment project and City staff time costs will be recovered from the project’s funding source.
POLICY / RULE
Execution of a Memorandum of Understanding Agreement between Agencies requires City Council approval.
ANALYSIS
Staff from the City and JPA have collaborated on a Memorandum of Understanding that designates the City as the implementing agency for construction and provides for the transfer of construction funding to the City. The obligations of each party, as outlined in the MOU, are summarized as follows:
JPA Obligations:
• Formally designate the City as the Implementing Agency and transfer authorization to invoice for reimbursement of the construction funds.
• Providing bidding support.
• Reviewing proposals for construction management services and providing input on consultant selection.
• Attending construction meetings and providing support and input as needed.
City Obligations:
• Publicly advertising the final bid package and soliciting construction bids. • Procuring construction management services with JPA participation. • Administering construction of the project.
12/09/2025 Item No.10.
3 • Invoicing Caltrans directly in accordance with Caltrans federal-aid requirements.
The MOU term extends through December 1, 2027, or upon completion of the project, whichever occurs first.
The JPA Board approved execution of the MOU at the November 14, 2025, JPA Board Meeting.
FINANCIAL IMPACT
There is no financial impact directly tied to execution of this MOU.
Construction of the White Rock Road Class 1 Trail Project is fully funded by the Congressionally Directed Spending Federal Grant received by the JPA. The grant requires an 11.47% local match that will be partially provided by the JPA. Language within the MOU states that the City shall only award the project and execute a contract for construction management services if the total costs do not exceed the construction funds available.
The estimates for the construction phase of the project are summarized in the table below.
Construction $1,680,000
Contingency (10%) $168,000
Construction Management (15%) $252,000
Construction Engineering & Staff Time (5%) $84,000
Total $2,184,000
Staff will return to City Council once contract solicitation for the construction and construction management contracts have been completed.
ENVIRONMENTAL REVIEW
As part of the design process, both a California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA) environmental review were undertaken. The project was deemed categorically exempt under CEQA and met categorical exclusions under NEPA. NEPA revalidation was completed in November 2025.
ATTACHMENTS
1. Resolution No. 11515 – A Resolution Authorizing the City Manager to Execute a Memorandum of Understanding with the Capital SouthEast Connector Joint Powers Authority related to Construction Administration and Transfer of Funding for the White Rock Road Class 1 Trail Project
2. Memorandum of Understanding between the Capital SouthEast Connector Joint Powers Authority and the City of Folsom
3. Project Location Map
12/09/2025 Item No.10.
4 Submitted,
Rebecca Neves, Public Works Director
12/09/2025 Item No.10.
Attachment 1
12/09/2025 Item No.10.
Resolution No. 11515
RESOLUTION NO. 11515
A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE A
MEMORANDUM OF UNDERSTANDING WITH THE CAPITAL SOUTHEAST
CONNECTOR JOINT POWERS AUTHORITY RELATED TO CONSTRUCTION
ADMINISTRATION AND TRANSFER OF FUNDING FOR THE WHITE ROCK ROAD CLASS 1 TRAIL PROJECT
WHEREAS, the Capital SouthEast Connector Project is the Sacramento region’s largest single transportation project, ultimately extending over 34 miles from Elk Grove to El Dorado County; and WHEREAS, the City of Folsom desires to complete trail connections between existing trail segments located along White Rock Road east of East Bidwell Street and construct the White Rock Road Class I trail; and
WHEREAS, in 2023, the Capital SouthEast Connector Joint Powers Authority received $4M of Congressionally Directed Spending (FY23 Appropriations Act) to advance design, environmental clearance, right of way acquisitions, and construction of additional Class I Trail along White Rock Road; and
WHEREAS, the JPA has completed the design and right of way acquisition phases of the project in close collaboration with staff from the City of Folsom, Sacramento County, and El Dorado County; and
WHEREAS, the City of Folsom will be the Implementing Agency for the construction phase of the project, and staff will administer the construction and invoice directly to Caltrans for construction expenses; and
WHEREAS, the memorandum of understanding has been reviewed by staff from the JPA and the City of Folsom.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom hereby authorizes the City Manager to execute a Memorandum of Understanding with the Capital SouthEast Connector Joint Powers Authority related to construction administration and transfer of funding for the White Rock Road Class 1 Trail Project.
PASSED AND ADOPTED this 9
th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSENT: Councilmember(s):
ABSTAIN: Councilmember(s):
__________________________________
Sarah Aquino, MAYOR
ATTEST:
______________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.10.
Attachment 2
12/09/2025 Item No.10.
1 MEMORANDUM OF UNDERSTANDING
BETWEEN THE CAPITAL SOUTHEAST CONNECTOR JPA AND THE CITY OF FOLSOM RELATED TO A PORTION OF SEGMENT D3/E1 OF THE CAPITAL
SOUTHEAST CONNECTOR EXPRESSWAY
This Memorandum of Understanding (“MOU”) is made and entered into on this day of November, 2025 by and between the Capital SouthEast Connector Joint Powers Authority, a joint powers authority, (“JPA”) and the City of Folsom, a Municipal Corporation (“City”).
This MOU shall document the agreement between the JPA and the City regarding construction of the White Rock Road Class I Multi-Use Path (the “Project”), which is a portion of Segment D3/E1 of the Capital SouthEast Connector Expressway. The JPA completed design of the Project using federal Congressionally Directed Spending appropriated by Congress and suballocated through the Federal Highway Administration and Caltrans. The JPA now desires to designate the City as the Implementing Agency for the Construction Phase of the Project so the City may publicly advertise, award, and administer construction of the Project in accordance with applicable federal, state, and local requirements.
RECITALS
WHEREAS, the Capital SouthEast Connector Project is the Sacramento region’s largest single transportation project; and
WHEREAS, the City of Folsom is a Member Jurisdiction of the Capital SouthEast Connector Joint Powers Authority and will implement the Project; and WHEREAS, the City and JPA have collaborated on the design of a portion of Segment D3/E1 of the Capital SouthEast Connector titled the White Rock Road Class 1 Trail beginning at the intersection of East Bidwell Street and continuing to the intersection of Stonebriar Drive (the “Project”); and
WHEREAS, the Project involves the construction of a separated class 1 path and pedestrian facilities adjacent to White Rock Road from East Bidwell Street to west of Savannah Parkway and from Empire Ranch Road to Stonebriar Drive; and WHEREAS, the JPA received $4 million of Congressionally Directed Spending for design, right of way, and construction (the “Construction Funds”) of the Project and entered into Program Supplement Agreements with Caltrans for engineering and design and right of way, Caltrans Project Number CPFL-6498(004). The JPA now desires to transfer its interest in the remaining Construction Funds to the City and designate the City as Implementing Agency for construction of the Project; and
NOW, THEREFORE, the parties hereto, in consideration of the mutual covenants, promises, and agreements herein contained, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged and agreed, do hereby agree as follows:
1) Recitals. The above recitals are true and correct and are hereby made a part of this MOU.
12/09/2025 Item No.10.
2 2) Term. This MOU shall terminate on December 1, 2027, or upon completion of the Project, whichever is sooner.
3) JPA Obligations.
a) The JPA will formally designate the City as Implementing Agency for the Construction Phase and will transfer authorization to invoice and receive reimbursement of the Construction Funds in accordance with the approved E-76(s) and all applicable requirements.
b) The JPA will provide bidding support during the period when the Project is publicly advertised for bids.
c) The JPA will review proposals and provide input on consultant selection for construction management services for the Project.
d) During construction of the Project the JPA will attend construction meetings and provide support and input as necessary.
4) City Obligations.
a) The City will publicly advertise for bids the final bid package, as approved by JPA’s Executive Director, for construction of the Project to allow for construction to commence in Spring of 2026.
b) The City will administer construction of the Project and will release a request for proposals for construction management services for the Project. The City will include the JPA in the request for proposal response review, evaluation, and selection process. c) The City shall only award the Project and execute a contract for construction management services if the total costs do not exceed the Construction Funds available.
The City agrees to include the JPA in Project related decisions affecting construction cost, including those related to any Project design revisions or contract change order requests. In the event bids for the Project and the cost of construction management services exceed the amount of Construction Funds, the parties may agree in writing to provide additional funding to address any shortfall.
d) The City as Implementing Agency shall submit invoices related to construction of the Project to Caltrans for reimbursement in accordance with Caltrans requirements. 5) Amendment. This MOU and all of the covenants and conditions set forth herein, may be modified, amended or terminated only by a writing duly authorized and executed by both the City and the JPA.
6) Construction and Interpretation. It is agreed and acknowledged by the parties hereto that
12/09/2025 Item No.10.
3 the provisions of this MOU have been arrived at through negotiation, and that each of the parties has had a full and fair opportunity to revise the provisions of this MOU and to have such provisions reviewed by legal counsel. Therefore, the normal rule of construction that any ambiguities are to be resolved against the drafting party shall not apply in construing or interpreting this MOU.
7) Venue. This MOU and all matters relating to it shall be governed by the laws of the State of California and any action brought relating to this MOU shall be held exclusively in a state court in Sacramento County.
8) Severability. If any provision of this MOU is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remainder of this MOU shall not be affected, except as necessarily required by the invalid provisions, and shall remain in full force and effect unless amended or modified by mutual consent of the parties. 9) Notices. All notices, requests, certifications or other correspondence required to be provided by the parties to this MOU shall be in writing and shall be personally delivered or delivered by first class mail to the respective parties at the following addresses:
CITY
City of Folsom
Attn: City Manager
50 Natoma Street
Folsom, CA 95630
JPA
Capital SouthEast Connector JPA
Attn: Executive Director
10640 Mather Blvd., Ste. 120
Mather, CA 95655
Notice by personal delivery shall be effective immediately upon delivery. Notice by mail shall be effective upon receipt or three days after mailing, whichever is earlier. 10) Counterparts. This MOU may be executed in multiple counterparts, each of which shall constitute an original, and all of which taken together shall constitute one and the same instrument. Documents executed, scanned, and transmitted electronically and electronic signatures shall be deemed original signatures for purposes of this Agreement and all matters related thereto, with such scanned and electronic signatures having the same legal effect as original signatures.
11) Federal Requirements. The Parties recognize the Project is funded with federal Congressionally Directed Spending and agree the Project shall be administered in accordance with all applicable federal laws, regulations, and requirements for federally
12/09/2025 Item No.10.
4 funded projects, including but not limited to 23 CFR, the Uniform Act and the Caltrans Local Assistance Procedures Manual (LAPM). Nothing in this MOU relieves either Party from complying with such requirements.
[SIGNATURES ON NEXT PAGE]
12/09/2025 Item No.10.
IN WITNESS WHEREOF, the parties hereto have executed this MOU in the County of Sacramento, State of California, on the date set forth above.
CITY OF FOLSOM
Bryan Whitemyer, City Manager
Approved as to Form:
Steven Wang, City Attorney
Attest:
Rebecca Neves, Public Works Director
Stacey Tamagni, Finance Director
Christa Freemantle, City Clerk
CAPITAL SOUTHEAST CONNECTOR JOINT POWERS AUTHORITY
Derek Minnema, Executive Director
Approved as to Form:
Sloan Sakai Yeung & Wong, LLP
Legal Counsel to JPA
4
12/09/2025 Item No.10.
Attachment 3
12/09/2025 Item No.10.
12/09/2025 Item No.10.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project
i. Resolution No. 11516 - A Resolution Approving the Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project and Appropriation of Funds in the Amount of $572,312 from the Folsom Plan Area Impact Fees $337,879 (Fund 472), the Transportation Development Act Fund $117,584 (Fund 248), and the Measure A Fund $116,849 (Fund 276)
ii. Resolution No. 11517 - A Resolution Authorizing the City Manager to Execute a Design and Engineering Consultant Services Agreement with Wood Rodgers, Inc. for the Highway 50 Class I Undercrossing and Trail Improvements Project for a Not-toExceed Amount of $497,312, from the Folsom Plan Area Impact Fees $292,879 (Fund 472), the Transportation Development Act Fund $102,584 (Fund 248), and the Measure A Fund $101,849 (Fund 276)
FROM: Parks and Recreation Department
RECOMMENDATION / CITY COUNCIL ACTION
The Parks & Recreation Department recommends the City Council approve the following resolutions:
Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project
i. Resolution No. 11516 – A Resolution Approving the Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project and Appropriation of Funds in the Amount of $572,312 from the Folsom Plan Area Impact Fees $337,879 (Fund 472), the Transportation Development Act Fund $117,584 (Fund 248), and the Measure A Fund $116,849 (Fund 276)
12/09/2025 Item No.11.
2 ii. Resolution No. 11517 - A Resolution Authorizing the City Manager to Execute a Design and Engineering Consultant Services Agreement with Wood Rodgers, Inc. for the Highway 50 Class I Undercrossing and Trail Improvements Project for a Not-to-Exceed Amount of $497,312, from the Folsom Plan Area Impact Fees $292,879 (Fund 472), the Transportation Development Act Fund $102,584 (Fund 248), and the Measure A Fund $101,849 (Fund 276)
BACKGROUND / ISSUE
The Highway 50 Class 1 Trail Undercrossing and Trail Improvements project is located parallel to Old Placerville Road and within the Sacramento Placerville Transportation Corridor Joint Powers Authority (SPTC JPA) railroad corridor, from Iron Point Road south, connecting to the existing Class I trail on the south side of Highway 50. Currently, there is no trail connection between north of Highway 50 and south of Highway 50 within the City of Folsom.
The Active Transportation Plan (ATP) lists the Project as a “Phase One – High-Priority” project that would complete the critical gap in Folsom's only planned Class I trail connection to the FPA.
The Project would be the only Class I connection between the 55 miles of Class I trails north of Highway 50 to the existing and planned 30 miles of Class I trails south of Highway 50.
On April 22, 2025, the City Council approved Resolution No. 11369 to authorize staff to submit a State Transportation Improvement Program (STIP) grant application to the Sacramento Area Council of Governments (SACOG) for the Highway 50 Class I Trail Undercrossing and Trail Improvements Project.
At the August 21, 2025, SACOG Board of Directors meeting, SACOG approved the STIP project funding award recommendations, including awarding the City of Folsom $1,274,000 in STIP grant funding for this project. The city intends to use the grant award for the construction phase of the project, and staff are working with Caltrans and SACOG to ensure the project is programmed and approved by the California Transportation Commission (CTC) at an upcoming meeting in early 2026. Staff will return to the City Council at a future date, following CTC approval, to accept the grant award. To avoid unnecessary delays in delivering this project to Folsom residents and trail users, staff desire to proceed with completing the design phase of the project using local funds in order to move directly to construction once the STIP grant funds have been programmed.
POLICY / RULE
In accordance with Chapter 2.36 of the Folsom Municipal Code, Public Works projects or purchases costing $75,049 or greater shall be awarded by the City Council.
In accordance with Folsom Municipal Code §3.02.030(H), the City Council may authorize supplemental appropriations during the fiscal year if the City Manager certifies that sufficient funds are available. Such appropriations must be adopted by resolution and are limited to the amount certified by the City Manager as available.
12/09/2025 Item No.11.
3 ANALYSIS
On September 17, 2025, Parks and Recreation staff prepared and released a Request for Proposal (RFP) for engineering design and environmental clearance services for the Highway 50 Class I Undercrossing and Trail Improvements Project. The project includes three segments comprised of the following:
Segment 1 - Construct a Class I Highway 50 trail undercrossing and connect to the existing trails north and south of Highway 50
Segment 2 – Improve the existing trail north of Highway 50 to Iron Point Road and improve the intersection queuing area at the East Bidwell/Iron Point intersection crosswalks for safety
Segment 3 – Pavement rehabilitation of Placerville Road from south of the Hampton Inn to McCarthy Way
Four proposals were received in response to the RFP. A review panel consisting of city staff from the Public Works and Parks and Recreation departments separately evaluated and scored the proposals based on criteria including relevant experience, qualifications of the proposed team, understanding of the project scope, and approach to the work. The methods of analysis are consistent with the requirements of Chapter 10 of the Caltrans Local Assistance Project Manual for consultant selection. The results of the independent scoring are summarized below:
Firm Name Total Average Score
Wood Rodgers, Inc. 88
Dokken Engineering, Inc. 86
Kimley Horn and Associates, Inc. 70
BKF 64
Staff elected to hold consultant interviews with the top two-ranked firms. Following the interviews, Wood Rodgers, Inc. was unanimously selected as the highest-ranked firm from the selection panel. Their proposal and interview demonstrated a superior understanding of the project constraints. They identified innovative approaches to addressing Caltrans coordination for both the trail undercrossing and pavement rehabilitation components of the project. Additionally, they presented a well-rounded team with strong technical expertise and a proven track record of success on similar types of projects. As a result, staff recommend awarding the contract to Wood Rodgers, Inc.
In accordance with California Public Contract Code § 4526, which mandates a qualifications-based selection process for professional services such as engineering and construction management, the City is prohibited from opening or considering sealed cost proposals during the evaluation phase, except for the firm ranked highest based on qualifications. Only after Wood Rodgers was identified as the top-ranked proposer was cost considered during contract negotiations. Staff will use the City’s standard agreement in a form acceptable to the City Attorney.
For Fiscal Year 2025-26, staff is requesting $575,312 to cover the project design, including the consultant contract and staff time.
12/09/2025 Item No.11.
4 The contract with Wood Rodgers, Inc. would be authorized in the amount of $497,312. The current project budget is summarized as follows:
Segment 1 Segment 2 Segment 3 Total
Design
Wood Rodgers Contract $292,879 $102,584 $101,849 $497,312 Staff Time (Design) $45,000 $15,000 $15,000 $75,000
Design Subtotal $337,879 $117,584 $116,849 $572,312
Staff is estimating construction costs, and this will come back to City Council for approval at a later date once design services are complete.
Construction (Estimated)
Construction Contract $504,000 $248,000 $468,000 $1,220,000 Contingency (15%) $75,000 $37,000 $70,000 $182,000
CM and CE (15%) $75,000 $37,000 $70,000 $182,000
Staff Time (Construction) $50,000 $25,000 $47,000 $122,000 Construction Subtotal $704,000 $347,000 $655,000 $1,706,000 Total project costs are estimated at $2,278,312. Staff will have a more accurate construction cost once design services are complete.
The project funding breakdown is anticipated to be as follows:
Project Cost
Estimate
FPA Impact
Fees (Fund
472)
TDA Funds
(Fund 248)
Measure A
(Fund 276)
STIP Grant
Funds
Design $572,312.00 $337,879.00 $117,584.00 $116,849.00 $0.00 Construction $1,706,000.00 $0.00 $0.00 $432,000.00 $1,274,000.00 Total $2,278,312.00 $337,879.00 $117,584.00 $548,849.00 $1,274,000.00
FINANCIAL IMPACT
Staff is requesting appropriations totaling $572,312 for design services and staff time. The requested appropriations include:
$337,879 from the Folsom Plan Area Impact Fees (Fund 472) $117,584 from the Transportation Development Act Fund (Fund 248) $116,849 from Measure A (Fund 276).
Sufficient funds are available in the stated funds to cover the requested appropriations.
ENVIRONMENTAL REVIEW
Part of this project’s scope of services includes performing both a California Environmental Quality Act (CEQA) and National Environmental Policy Act (NEPA) environmental review,
12/09/2025 Item No.11.
5 which would provide environmental clearance for the project's construction. Staff will seek City Council certification of the environmental documents at a later date.
ATTACHMENTS
1. Resolution No. 11516 – A Resolution Approving the Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project and Appropriation of Funds in the Amount of $572,312 from the Folsom Plan Area Impact Fees $337,879 (Fund 472), the Transportation Development Act Fund $117,584 (Fund 248), and the Measure A Fund $116,849 (Fund 276)
2. Resolution No. 11517 - A Resolution Authorizing the City Manager to Execute a Design and Engineering Consultant Services Agreement with Wood Rodgers, Inc. for the Highway 50 Class I Undercrossing and Trail Improvements Project for a Not-to-Exceed Amount of $497,312, from the Folsom Plan Area Impact Fees $292,879 (Fund 472), the Transportation Development Act Fund $102,584 (Fund 248), and the Measure A Fund $101,849 (Fund 276)
3. Project Exhibit
Submitted,
Kelly Gonzalez, Parks and Recreation Director
12/09/2025 Item No.11.
Attachment 1
12/09/2025 Item No.11.
Resolution No. 11516
RESOLUTION NO. 11516
A RESOLUTION APPROVING THE HIGHWAY 50 CLASS I UNDERCROSSING AND
TRAIL IMPROVEMENTS CAPITAL IMPROVEMENT PROJECT AND
APPROPRIATION OF FUNDS IN THE AMOUNT OF $572,312 FROM THE FOLSOM PLAN AREA IMPACT FEES $337,879 (FUND 472), THE TRANSPORTATION DEVELOPMENT ACT FUND $117,584 (FUND 248), AND THE MEASURE A FUND $116,849 (FUND 276)
WHEREAS, the City Council of the City of Folsom approved Resolution No. 11369 at the April 22, 2025, City Council meeting, authorizing staff to submit a State Transportation Improvement Program (STIP) grant application to the Sacramento Area Council of Governments (SACOG) for the Highway 50 Class I Undercrossing and Trail Improvements Project.; and WHEREAS, in August 2025, SACOG approved STIP project funding award recommendations, including awarding the City of Folsom $1,274,000 in STIP grant funding for this project, which the city intends to use for the construction phase of the project; and WHEREAS, the City desires to proceed with design and environmental clearance of the project using local funds; and
WHEREAS, Folsom Municipal Code Section 3.02.030(H) authorizes the City Council to approve supplemental appropriations during the fiscal year if the City Manager certifies that sufficient funds are available; and
WHEREAS, sufficient funds are available in the Folsom Plan Area Impact Fees (Fund 472) in the amount of $337,879, the Transportation Development Act Fund (Fund 248 ) in the amount of $117,584, and the Measure A Fund (Fund 276) in the amount of $116,849.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom hereby approves the Highway 50 Class I Undercrossing and Trail Improvements Capital Improvement Project; and
NOW, THEREFORE, BE IT FURTHER RESOLVED that the City Council of the City of Folsom hereby authorizes the Chief Financial Officer to appropriate funds in the Folsom Plan Area Impact Fees Fund for $337,879 (Fund 472), the Transportation Development Act Fund $117,584 (Fund 248), and the Measure A Fund $116,849 (Fund 276) for the project.
PASSED AND ADOPTED this 9
th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSENT: Councilmember(s):
ABSTAIN: Councilmember(s):
12/09/2025 Item No.11.
Resolution No. 11516
__________________________________
Sarah Aquino, MAYOR
ATTEST:
______________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.11.
Attachment 2
12/09/2025 Item No.11.
Resolution No. 11517
RESOLUTION NO. 11517
A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE A DESIGN
AND ENGINEERING CONSULTANT SERVICES AGREEMENT WITH WOOD RODGERS, INC. FOR THE HIGHWAY 50 CLASS I UNDERCROSSING AND TRAIL IMPROVEMENTS PROJECT FOR A NOT-TO-EXCEED AMOUNT OF $497,312, FROM THE FOLSOM PLAN AREA IMPACT FEES $292,879 (FUND 472), THE TRANSPORTATION DEVELOPMENT ACT FUND $102,584 (FUND 248), AND THE MEASURE A FUND $101,849 (FUND 276)
WHEREAS, the City desires to complete a critical trail connection between north and south of Highway 50 by constructing the Highway 50 Class I Undercrossing and Trail Improvements Project along Old Placerville Road; and
WHEREAS, on September 17, 2025, Parks and Recreation staff prepared and released a Request for Proposal (RFP) for engineering design and environmental clearance services for the Highway 50 Class I Undercrossing and Trail Improvements Project.; and WHEREAS, on October 15, 2025, staff received four qualified proposals; and WHEREAS, following evaluation and ranking of the proposals and subsequent interviews, Wood Rodgers, Inc. was selected based on their project understanding, qualifications, approach to the scope of work, and extensive experience with similar projects in the past; and WHEREAS, staff reviewed and negotiated the scope and work and fee proposal with Wood Rodgers, and both sides have agreed to complete the work for a not-to-exceed amount of $497,312; and
WHEREAS, the Design and Consulting Services Agreement will be in a form acceptable to the City Attorney.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom hereby authorizes the City Manager to execute a Design and Engineering Consultant Services Agreement with Wood Rodgers, Inc. for the Highway 50 Class I Undercrossing and Trail Improvements Project for a Not-to-Exceed Amount of $497,312, in the Folsom Plan Area Impact Fees Fund $292,879 (Fund 472), the Transportation Development Act Fund $102,584 (Fund 248), and the Measure A Fund $101,849 (Fund 276).
PASSED AND ADOPTED this 9
th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSENT: Councilmember(s):
ABSTAIN: Councilmember(s):
12/09/2025 Item No.11.
Resolution No. 11517
__________________________________
Sarah Aquino, MAYOR
ATTEST:
______________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.11.
Attachment 3
12/09/2025 Item No.11.
City of Folsom | Class I Trail Design Services for Highway 50 Undercrossing | Page 23 Iron Point Road
E. Bidwell Street
Hwy 50
McCarthy Way
Placerville Road
Hampton Inn
AAA Auto
Service
In-N-Out
Burger
Segment 2 – Trail Improvements
North of Highway 50
A
A
Segment 3 – Placerville Road
Pavement Rehabilitation
Segment 1 – Highway 50
Class I Trail Undercrossing
(see following page)
1 | Widen Queuing Area
7’ 6’
2 | Trail Connection Point 3 | In-N-Out Driveway Section A-A (Segment 2) SPTC JPA Right-of-Way
12’ slope
slope
The is proposing widening this corner to accommodate
increased pedestrian and bicycle queuing. This feature will improve safety when the planned Class I trails connecting the trail networks north and south of Highway 50 are
completed. The concept above shows our proposed
improvements that will provide the additional area desired while keeping construction costs low. The notes below
describe the key features:
We propose widening the existing 7 foot wide
sidewalk by approximately 6 feet to provide the
additional queuing area. This can be accomplished
without removal of vegetation or impacts to utilities.
Existing Storm Drain Manhole - Adjust to Frame and
Cover to Grade.
Recommend the existing curb ramp be replaced
with a “Case A” curb ramp per Caltrans Standard
Plans. This will improve accessibility and provide
flexibility for a multi-use facility.
Recommend using existing 7 foot sidewalk to cross
tracks to avoid unnecessary construction costs and
utility relocations.
Future Class I Connection from the north will be
completed concurrently with development projects
along E. Bidwell Street.
The feature provides access to both trails whether
they entered from E. Bidwell Street intersection
or the existing Class I trail on Iron Point Road.
Providing this crossing also improves safety, as it
encourages pedestrians to use a formal crossing
instead of traversing the tracks at any location.
The notes below describe the key features:
The location shown is optimal due to the flat
grade between the two trails and across the
tracks. Based on preliminary observation,
the connection point can be constructed
under 5% longitudinal slope, which meets
ADA accessible pathway requirements
without the use of handrails or landings.
It is critical for the trail connection to cross
perpendicular to the tracks and avoid bike
tires getting stuck between the asphalt and
the rail.
This concept shows ending the Class I trail near the In n’ Out driveway entrance. The improvements shown are low
cost and avoid impacts to existing vegetation. The notes below describe the key features:
Existing pathway shall be widened to 12 feet.
Portions of the existing pathway can be preserved.
Existing curb ramp is in good condition and can be
preserved.
Connection from existing northbound Class II bike
lane along Placerville Road.
This cross-section shows the trail improvements within segment 2. The notes below describe the key features:
All construction will be within the existing
SPTC JPA right of way. No new easements
will be required from private properties.
Existing 10 foot trail will be widened to
12 feet. The concept indicated a “sliver
widening” to the east, which will eliminate
the need to grade new slopes toward the
tracks.
Existing ornamental landscaping is in
good condition. Reconfiguration or
replacement of planted materials or
irrigation lanes may be required to
accommodate the widened trail.
Existing water line follows the existing trail.
Adjustments to waterline appurtenances
may be required. Future 24”
transmission main is also planned in
this location.
Existing Trail Within Segment 2 - Looking North
Design Approach | Project Overview
12/09/2025 Item No.11.
Design Approach | Undercrossing Design Approach
Placerville Road
Highway 50
Costco
McCarthy Way
Segment 2 – Trail Improvements
North of Highway 50
Segment 1 - Highway 50
Class I Trail Undercrossing
Approximate Limit
of Existing Ballast Existing Bridge
Columns
Undercrossing Structure -
Caltrans Bridge No. 24-122
Existing 36” Culvert
City of Folsom Fiber Optic
Connect to
Existing Class I
Trail (12 feet wide)
A
B C
A
B C
slope
KEY DESIGN NOTES – SEGMENT 1
A 12 foot-wide trail can be accommodated for approximately 50% of the undercrossing without major modifications to the existing structure or tracks.
California Public Utilities Commission GO 26-D requires 8-feet minimum to trail edges. This project will require an exception request.
An existing retaining curb with a US Coast and Geodetic Survey Benchmark is approximately 11 feet from the railroad ties. We recommend keeping this curb in place, as it may be considered a historic resource. The curb also provides function by retaining the embankment soils, so keeping will reduce construction and design costs.
For all proposed conditions, we propose setting the new trail edge of pavement approximately 2 feet from the existing sleeper, then adding ballast material to fill in the shoulder. This allows the trail to be constructed without any of the track structure being touched.
A small retaining wall is needed on approach to the undercrossing. It is important to note the retaining wall alignment will not impact the existing columns. A Type 6A retaining wall can be placed per the standard plans. Due to the lack of complexity, this wall can be installed under the Caltrans Encroachment Permit Process, and no further oversight is required.
Modification to existing drainage facilities is required on both sides of the freeway. On the north side, the existing headwall would be reconstructed and a new pipe would connect to existing with a junction structure. On the south side, the outlet feeding from the west would be extended into the small depression. Runoff would continue to be fed through the existing 36” culvert heading south.
Section A-A
8’(min)
Existing bridge columns on spread footings (typical)
Placerville Road 12’
Section B-B
Sleeper
Rail
Ballast
9 feet
Section C-C
9 feet
12/09/2025 Item No.11.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Resolution No. 11523 - A Resolution Authorizing the City Manager to execute an agreement with Long Beach BMW for the purchase of two police motorcycles in the amount of $84,000 funded by the CHP Cannabis Tax Fund Grant (Resolution No. 11440) in the General Grants Fund (Fund 012) and $199.32 from the Police Capital Vehicle Fund (Fund 607)
FROM: Police Department
RECOMMENDATION / CITY COUNCIL ACTION
Staff recommends that the City Council pass and adopt Resolution No. 11523 – A Resolution Authorizing the City Manager to execute an agreement with Long Beach BMW for the purchase of two police motorcycles in the amount of $84,000 funded by the CHP Cannabis Tax Fund Grant (Resolution No. 11440) in the General Grants Fund (Fund 012) and $199.32 funded from the Police Capital Vehicle Fund (Fund 607).
BACKGROUND / ISSUE
On August 26, 2025, the City Council passed and adopted Resolution No. 11440, a resolution authorizing the City Manager to accept a Cannabis Tax Fund Grant Program offered by the California Highway Patrol, in the amount of $248,391.30 to reduce and mitigate the impacts of impaired driving, provide DUI enforcement and training, police vehicles and appropriation of funds.
POLICY / RULE
Section 2.36.080 of the Folsom Municipal Code requires that the City Council award contracts above $75,049.
ANALYSIS
12/09/2025 Item No.12.
2 In June 2025, the Police Department was awarded a Cannabis Tax Fund Grant Program from the State of California, Department of the California Highway Patrol in the amount of $248,391.30.
The police department agreed to purchase two BMW police motorcycles under the terms of the grant.
FINANCIAL IMPACT
This grant award increased revenue estimates and appropriations by $248,391.30 in the General Grants Fund (Fund 012). Costs are funded initially through the General Grants Fund (Fund 012) and reimbursed by the State of California, Department of California Highway Patrol.
Staff recommends that the City Council authorize the City Manager to execute an agreement with Long Beach BMW for the purchase of two police motorcycles for a total amount of $84,199.32
Sufficient funds are budgeted and available in the General Grants Fund (Fund 012) and the Police Capital Vehicle Fund (Fund 607) to support the motorcycle purchase, in the amounts of $84,000 and $199.32 respectively, for a total purchase cost of $84,199.32.
ATTACHMENTS
1. Resolution No. 11523 - A Resolution Authorizing the City Manager to execute an agreement with Long Beach BMW for the purchase of two police motorcycles in the amount of $84,000 funded by the CHP Cannabis Tax Fund Grant (Resolution No. 11440) in the General Grants Fund (Fund 012) and $199.32 from the Police Capital Vehicle Fund (Fund 607)
2. Quote from Long Beach BMW
Submitted,
______________________________
Adam Green, Chief of Police
12/09/2025 Item No.12.
Attachment 1
12/09/2025 Item No.12.
Resolution No. 11523
RESOLUTION NO. 11523
A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE AN
AGREEMENT WITH LONG BEACH BMW FOR THE PURCHASE OF TWO POLICE MOTORCYCLES IN THE AMOUNT OF $84,000 FUNDED BY THE CHP CANNABIS TAX FUND GRANT (RESOLUTION NO. 11440) IN THE GENERAL GRANTS FUND (FUND 012)AND $199.32 FROM THE POLICE CAPITAL VEHICLE FUND (FUND 607) WHEREAS, the City of Folsom Police Department was awarded a grant titled “FY25/26 CTFGP Law Enforcement - Folsom Police Department” for the Period of July 1, 2025, through June 30, 2026, from the State of California, Department of California Highway Patrol, in the amount of $248,391.30; and,
WHEREAS, the City Council of the City of Folsom passed and adopted Resolution No. 11440 on August 26, 2025, authorizing acceptance of this grant; and, WHEREAS, the City Council of the City of Folsom granted the City Manager or his designee authority to accept and execute in the name of the City of Folsom all necessary contracts, agreements, amendments, and payment requests hereto for the purposes of accepting and fulfilling the requirements of the grant titled “FY25/26 CTFGP Law Enforcement - Folsom Police Department.”; and
WHEREAS, the grant monies will be used to purchase two BMW police motorcycles; and,
WHEREAS, the agreement will be in a form acceptable to the City Attorney:
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom authorizes the City Manager to execute an agreement with Long Beach BMW for the purchase of two police motorcycles in the amount of $84,199.32 funded by $84,000 in the CHP Cannabis Tax Fund Grant (Resolution No. 11440) in the General Grants Fund (Fund 012) and $199.32 from the Police Capital Vehicle Fund (Fund 607).
PASSED AND ADOPTED this 9th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSENT: Councilmember(s):
ABSTAIN: Councilmember(s):
__________________________________
Sarah Aquino, MAYOR
ATTEST:
______________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.12.
Attachment 2
12/09/2025 Item No.12.
12/09/2025 Item No.12.
12/09/2025 Item No.12.
12/09/2025 Item No.12.
12/09/2025 Item No.12.
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12/09/2025 Item No.12.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Resolution No. 11524 – A Resolution Accepting the AB1600 Development Fees Annual Report for the Fiscal Year ended June 30, 2025
FROM: Finance Department
RECOMMENDATION / CITY COUNCIL ACTION
Staff recommends the City Council approve Resolution No. 11524 – A Resolution Accepting the AB1600 Development Fees Annual Report for the Fiscal Year ended June 30, 2025.
BACKGROUND / ISSUE
Following the passage of Proposition 13 in 1978, many cities began charging fees on new development to fund public improvements and services such as streets, transit facilities, sewers, and storm drains. These fees are commonly known as development impact fees. In order to ensure that these fees were spent in a timely manner and on projects for which they were being collected, the State Legislature passed a bill known as AB 1600 (Mitigation Fee Act). This bill applies to developer fees, increased, or imposed on or after January 1, 1989.
AB 1600 enacts Government Code Sections 66000-66008 that generally contain four requirements:
1. A local jurisdiction must follow the process set forth in the bill and make certain determinations regarding the purpose and use of the fees, and establish a “nexus” or connection between a development project or class of project and the public improvement being financed with the fee.
2. The revenue fee must be segregated from the general fund in order to avoid commingling of public improvement fees and the general fund.
12/09/2025 Item No.13.
2 3. If a local jurisdiction has had possession of a developer fee for five years or more and has not committed that money to a project or actually spent that money, then it must make findings describing the continuing need for that money. In addition, an annual report must be made of fees collected, interest earned, projects on which fees were expended, and any transfers or loans from the fee account. This report is to be reviewed by the local agency assessing the fees.
4. If a local jurisdiction cannot make the findings required under paragraph 3, the city or county must refund the fees collected.
The attached report provides the information required by Government Code for the development fees that fall under this disclosure requirement. In some instances, the ending fund balance amount is less than the remaining appropriation because outstanding advances and loans are not included in the fund balance. Cash balances are sufficient for the remaining appropriations. No refunds have been made nor are any required. More information on these funds and all other capital project funds is available in the annual budget adopted by Council in June 2025 and in the Annual Comprehensive Financial Report (ACFR).
This report was compiled with the unaudited City financial records. The audited ACFR will be available at the end of the current calendar year.
This report has been on file with the City Clerk’s office as of November 24, 2025.
POLICY / RULE
Policy 11.6 of the General Plan states:
It is the Policy of the City of Folsom to require new development to bear the cost of its increased demand/effect on municipal services and facilities so as not to create a greater burden on existing residents. Development contributes to the need for the expansion and extension of the City’s circulation, water, sewer, storm drainage, and parks systems and other capital improvements, facilities, and equipment to adequately serve the development area. Service expansion and extension is not necessarily sitespecific; rather, it is generally related to a larger area and the City as a whole. In order to accommodate the new development, maintain an acceptable level of service, and alleviate the effects of the increased demand on City services, it is the policy of the City of Folsom to require certain necessary improvements as a part of the development and/or the payment of municipal services and facilities fees consistent with the proportional effect of the development on such services. . .
ANALYSIS
For fiscal year ended June 30, 2025 development impact fee funds for all revenues totaled $31,097,754. Of the $31.10 million, $19,683,640 are impact fees, the remaining $11,414,114
12/09/2025 Item No.13.
3 are grants, reimbursements, interest, and miscellaneous revenue. Expenditures totaled $11,702,910.
Upon review, it is determined that all fees have been spent or committed within 5 years of receipt, and thus no refunds are required.
ATTACHMENTS
1. Resolution No. 11524 - A Resolution Accepting the AB1600 Development Fees Annual Report for the Fiscal Year Ended June 30, 2025
2. The Development Fees Annual Report for the City of Folsom for the Fiscal Year Ended June 30, 2025
Submitted,
Stacey Tamagni, Finance Director
12/09/2025 Item No.13.
Attachment 1
12/09/2025 Item No.13.
Resolution No. 11524
RESOLUTION NO. 11524
A RESOLUTION ACCEPTING THE AB1600 DEVELOPMENT FEES ANNUAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2025
WHEREAS, Policy 11.6 of the General Plan requires new development to bear the cost of its increased demand/effect on municipal services and facilities so as not to create a greater burden on existing residents; and
WHEREAS, the City of Folsom has imposed and collected the Development Impact Fees based upon several adopted Nexus Reports that were completed in accordance with Government Code Section 66000, et. al.; and
WHEREAS, Section 66006(b) 2 of the Government Code of the State of California mandates that the “local agency shall review the information (concerning local agency improvement fees) made available to the public...at the next regularly scheduled public meeting...” NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Folsom hereby accepts the Development Fees Annual Report for the Fiscal Year Ended June 30, 2025 on file in the City Clerk’s office.
PASSED AND ADOPTED this 9
th day of December 2025, by the following roll-call vote:
AYES: Councilmember(s):
NOES: Councilmember(s):
ABSTAIN: Councilmember(s):
ABSENT: Councilmember(s):
______________________________
Sarah Aquino, MAYOR
ATTEST:
_____________________________
Christa Freemantle, CITY CLERK
12/09/2025 Item No.13.
Attachment 2
12/09/2025 Item No.13.
Development Impact
Fee Report
Fiscal Year Ended June 30, 2025
City of Folsom
12/09/2025 Item No.13.
Table of Contents
1 Housing Trust Fee Fund
8 Supplemental Park Fee Fund....................................................................... 12 Police Capital Fee Fund............................................................................... 14 Fire Capital Fee Fund................................................................................... 18 Introduction ................................................................................................. 10 Park Improvement Fee Fund................. ....................................................... 32 6
Folsom Housing Fee Fund..................................... 38 Solid Waste Capital Improvement Fee Fund................................................. 40 Folsom Plan Area Highway 50 Improvement Fee Fund................................ 42 Folsom Plan Area Highway 50 Interchange
46 48
Folsom Plan Area Specific Plan Capital Fee Fund........................................ 50 Folsom Plan Area Solid Waste Capital Fee Fund ........................................ 52
23 Light Rail Impact Fee Fund........................................................................... 26 General Park Equipment Fee Fund .............................................................. 28 Water Impact Fee Fund................................................................................. 30 Water Capital Improvement Fee Fund..........................................................
Sewer Capital Improvement Fee Fund.......................................................... 34 Facilities Augmentation Critical Fee Fund.................................................... 36 Facilities Augmentation General Fee Fund................................................... 16 General Capital Fee Fund..............................................................................
Transportation Improvement Fee Fund......................................................... 20 Drainage Capital Fee Fund........................................................................... ................................................................................ .....................................................
...................................................
.......................................
2 Humbug Willow Creek Fee Fund............. 4
Tree Planting and Replacement Fee Fund.
Fee Fund................................. 44
Folsom Plan Area Transit Impact Fee Fund..................................................
Folsom Plan Area Corporation Yard Fee Fund.............................................
12/09/2025 Item No.13.
ANALYSIS
The table below summarizes, by program, the impact fees collected in FY 2024-2025 Fiscal Year End
June 30, 2025
Housing Trust Fund $ 170,963
Humbug-Willow Creek Fee Fund $ 14,367
Tree Planting and Replacement Fee $ 264,293
Folsom Housing Fee Fund $ 3,845,010
Supplemental Park Fee Fund $ -
Park Improvements Fee Fund $ 421,616
Police Capital Fee Fund $ 49,935
Fire Capital Fee Fund $ 223,113
General Capital Fee Fund $ 144,375
Transportation Improvement Fee Fund $ 1,349,543
Drainage Capital Fee Fund $ 80,467
Light Rail Impact Fee Fund $ 61,457
General Park Equipment Fee Fund $ 59,827
Water Impact Fee Fund $ 26,510
Water Capital Improvement Fee Fund $ 177,908
Sewer Capital Improvement Fee Fund $ 75,036
Facilities Augmentation Critical Fee Fund $ -
Facilities Augmentation General Fee Fund $ -
Solid Waste Capital Improvement Fee Fund $ 48,351
Folsom Plan Area Highway 50 Improvement Fee Fund $ 826,977 Folsom Plan Area Highway 50 Interchange Fee Fund $ 1,681,199 Folsom Plan Area Transit Impact Fee Fund $ 853,807
Folsom Plan Area Corporation Yard Fee Fund $ 519,206
Folsom Plan Area Specific Plan Capital Fee Fund $ 8,470,208 Folsom Plan Area Solid Waste Capital Fee Fund $ 319,474 Total Impact Fees Collected $ 19,683,640
For the Fiscal Year Ended June 30, 2025
Annual Report
Development Impact Fees
For the City of Folsom
Government Code Section 66006 requires local agencies to submit annual and five year reports detailing the status of development impact fees. The annual report must be made available to the public and presented to the public agency (City Council) at least fifteen days after it is made available to the public.
This report summarizes the following information for each of the development fee programs:
1. A brief description of the fee program.
2. Schedule of fees.
3. Beginning and ending balances of the fee program.
4. Amount of fees collected and the interest earned.
5. Disbursement information, including operating transfers.
For the fiscal year ended June 30, 2025 all fund revenues totaled $31,097,754 while expenditures totaled $11,702,910
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Housing Trust Fund
Fund 221
Fee per Gross
Use Category Square Foot
Office 2.05 $
Retail 2.05 $
Light Industrial 2.05 $
Heavy Industrial/Manufacturing 2.05 $
Light Industrial/Manufacturing 2.05 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 36,080 11,443 $ 46,405 $ 214,995 $ 170,963 $
Interest $ 21,916 27,568 $ 19,446 $ 31,936 $ 74,085 $
Other Revenues $ - 6,000 $ 6,000 $ 12,000 $ - $
Total Revenues $ 57,996 45,011 $ 71,851 $ 258,931 $ 245,049 $ Expenditures
AB 1600 Expenditures $ 475 1,310 $ - $ - $ - $
AB 1600 Transfers Out $ 1,954 1,956 $ 1,753 $ 428 $ 738 $ $ 2,429 3,266 $ 1,753 $ 428 $ 738 $
Revenues less Expenditures 41,745 $ 55,567 $ 70,098 $ 258,503 $ 244,311 $ Fund Balance, Beginning of Year 2,106,422 $ 2,148,167 $ 2,203,734 $ 2,273,832 $ 2,532,336 $ Fund Balance, End of Year $ 2,148,167 $ 2,203,734 $ 2,273,832 $ 2,532,336 $ 2,776,646 1 Loan Receivable $ 841,289 $ 1,826,410 $ 1,826,410 $ 1,826,410 $ 1,797,837 Available Fund Balance $ 1,306,878 $ 377,324 $ 447,422 $ 705,926 $ 978,809 Notes:
1 Loan Receivable are loans issued for development of affordable housing projects.
HOUSING TRUST FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.90.010 of the Folsom Municipal Code establishes the provision for collection of a Housing Trust Fund impact fee. The housing trust fund is intended to be utilized with other sources of funding including, but not limited to, fee deferrals, fee waivers, federal tax credits, tax-exempt mortgage revenue bonds, community development block grants, and HOME funds. The purpose of this fee is to further the policies, goals and programs of the housing element of the City’s general plan and to help facilitate the development of affordable housing within the City.
Monies in the housing trust fund shall be used to promote the goals and policies of the housing element of the general plan; to implement any housing assistance plan, program, or guidelines adopted by the City Council; and to increase and improve the supply of housing affordable to low and very low income households, with priority given to residential projects which include very low income units, as well as other housing related purposes. Housing trust funds may be used for loans, grants, equity participation or other funding mechanisms to accomplish these purposes. The housing trust fund may be used to cover reasonable administrative, legal, consulting, or other housing related expenses, which are not reimbursed to the City through processing fees.
12/09/2025 Item No.13.
Housing Trust
Available Revenue Current Year 45,011 $ 57,996 $ 71,851 $ 258,931 $ 245,049 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 223,872 $ 45,011 $ 57,996 $ 71,851 $ 258,931 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 90,188 $ 223,872 $ 45,011 $ 57,996 $ 71,851 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 103,462 $ 50,445 $ 223,872 $ 45,011 $ 57,996 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) 279,328 $ - $ 48,692 $ 223,872 $ 45,011 $ Available Revenue Greater than Five Prior Fiscal Years 565,017 $ - $ - $ 48,264 $ 299,971 $ Total Revenue Available $ 377,324 1,306,878 $ 447,422 $ 705,926 $ 978,809 $ $ 0 (0) $ 0 $ - $ (0) $
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 738 $ 100% 738 $ - $ 1 $ 738 738 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 428 $ 100% 428 $ - $ 1 $ 428 428 $ - $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 1,753 $ 100% 1,753 $ - $ 1 $ 1,753 1,753 $ - $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 475 $ 100% 475 $ - $
Administrative Overhead (interfund transfer) 1,954 100% 1,954 - 1 $ 2,429 2,429 $ - $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 1,310 $ 100% 1,310 $ - $
Administrative Overhead (interfund transfer) 1,956 100% 1,956 - 1 $ 3,266 3,266 $ - $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
Result: The Housing Trust Fee Fund reports funds being held beyond the five-years as described by AB1600. The funds will be reserved until sufficient funds are accumulated to support future affordable housing projects.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Humbug-Willow Creek Fee Fund
Fund 223
Use Category Basis Fee Amount
Residential, Single Family Per Unit $ 322
Residential, Multiple Family Per Unit $ 203
Mobile Dwellings Per Unit $ 176
Commercial/Industrial Development Sq. Ft. $ 0.078
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 17,265 $ 42,365 $ 52,035 $ 102,379 $ 14,367
Grant Reimbursements $ 40,000 $ 985,000 $ - $ - $ -
Other Revenues $ 74,160 $ 80 $ - $ - $ -
Total Revenues $ 131,424 $ 1,027,445 $ 52,035 $ 102,379 $ 14,367 Expenditures
AB 1600 Expenditures $ 30,308 $ 30,202 $ 21,550 $ 35,547 $ 21,176 AB 1600 Transfers Out $ 79,472 $ 18,637 $ 866 $ 915 $ 278 $ 109,780 $ 48,839 $ 22,416 $ 36,462 $ 21,454
Revenues less Expenditures $ 21,644 $ 978,606 $ 29,620 $ 65,917 $ (7,087) Fund Balance, Beginning of Year $ (1,165,191) $ (1,143,546) $ (164,940) $ (135,320) $ (69,403) Fund Balance, End of Year $ (1,143,546) $ (164,940) $ (135,320) $ (69,403) $ (76,490) Available Fund Balance $ (1,143,546) $ (164,940) $ (135,320) $ (69,403) $ (76,490) Humbug-Willow Creek Fee Fund
Available Revenue Current Year - $ - $ - $ - $ - $
Available Revenue Prior Fiscal Year (2-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (5-yrs and beyond) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ - - $ - $ - $ - $
Notes:
Result: Five Year Revenue test met in accordance with Government Code 66001 Five Year Revenue Test Using First In First Out Method
HUMBUG-WILLOW CREEK FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 4.12.010 of the Folsom Municipal Code establishes the provision for collection of a Humbug-Willow Creek Parkway impact fee. The Humbug-Willow Creek Parkway fund is intended to be utilized with other sources of funding including, but not limited to, the residential construction tax, capital improvement-new construction service charge, drainage fees, Quimby Act fees, major road fees and park Improvement Fee. The purpose of this fee is to further the long-range planning efforts of the General Plan to develop the Humbug-Willow Creek Parkway. New development, and the expansion of existing development within the city, generates the need for financing the planning and construction of recreational trail, and passive recreational amenities along the Humbug-Willow Creek Parkway.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Placerville Rail Trail $ 21,176 100% $ 21,176 $ -
Administrative Overhead (interfund transfer) 278 100% 278 - $ 21,454 $ 21,454 $ -
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Placerville Rail Trail $ 35,547 100% $ 35,547 $ -
Administrative Overhead (interfund transfer) 915 100% 915 - 1 $ 36,462 $ 36,462 $ -
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Placerville Rail Trail $ 21,550 100% $ 21,550 $ -
Administrative Overhead (interfund transfer) 866 100% 866 - 1 $ 22,416 $ 22,416 $ -
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Placerville Rail Trail $ 30,202 100% $ 30,202 $ -
Administrative Overhead (interfund transfer) 18,637 100% 18,637 - 1 $ 48,839 $ 48,839 $ -
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Placerville Rail Trail $ 30,308 100% $ 30,308 $ -
Administrative Overhead (interfund transfer) 79,472 100% 79,472 - 1 $ 109,780 $ 109,780 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Tree Planting and Replacement Fee Fund
Fund 226
Use Category Fee Per Inch
Mitigation in-lieu 250.00 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 292,433 177,797 $ 146,888 $ 132,267 $ 264,293 $
Interest $ 9,851 13,246 $ 32,013 $ 51,586 $ 58,321 $
Other Revenues $ - 280 $ - $ 861 $ - $
Total Revenues $ 302,284 191,323 $ 178,901 $ 184,714 $ 322,614 $ Expenditures
AB 1600 Expenditures $ 115,938 31,122 $ 123,875 $ 221,988 $ 104,871 $ AB 1600 Transfers Out $ 27,700 161,983 $ 16,536 $ 4,913 $ 4,229 $ $ 143,638 193,106 $ 140,411 $ 226,901 $ 109,100 $
Revenues less Expenditures (1,783) $ 158,646 $ 38,490 $ (42,187) $ 213,514 $ Fund Balance, Beginning of Year 1,037,658 $ 1,035,875 $ 1,194,521 $ 1,233,011 $ 1,190,824 $ Fund Balance, End of Year $ 1,035,875 $ 1,194,521 $ 1,233,011 $ 1,190,824 $ 1,404,337 Available Fund Balance $ 1,035,875 $ 1,194,521 $ 1,233,011 $ 1,190,824 $ 1,404,337 Tree Planting and Replacement Fund
Available Revenue Current Year 191,323 $ 302,284 $ 178,901 $ 184,714 $ 322,614 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 155,500 $ 191,323 $ 302,284 $ 178,901 $ 184,714 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 101,150 $ 155,500 $ 191,323 $ 302,284 $ 178,901 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 225,385 $ 101,150 $ 155,500 $ 191,323 $ 302,284 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) 217,358 $ 225,385 $ 101,150 $ 155,500 $ 191,323 $ Available Revenue Greater than Five Prior Fiscal Years 145,159 $ 218,879 $ 303,853 $ 178,102 $ 224,502 $ Total Revenue Available $ 1,194,521 1,035,875 $ 1,233,011 $ 1,190,824 $ 1,404,337 $ $ (0) (0) $ (0) $ (0) $ (0) $
Notes:
Result: The Tree Planting and Replacement Fund fee reports funds being held beyond the five-years as described by AB1600. The City has an agreement with the Sacramento Tree Foundation for Tree Programs and Tree Planting and Maintenance. The Tree Planting and Replacement Fund will be utilized for a total of $215,000 for this agreement over the next year.
Five Year Revenue Test Using First In First Out Method
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
TREE PLANTING AND REPLACEMENT FUND FEE SCHEDULE
Section 12.16.160 of the Folsom Municipal Code establishes the provision for collection of a tree planting and replacement fund fee. Mitigation fees and penalty assessments under this section shall be deposited into the tree planting and replacement fund. The tree planting and replacement fund may be used for tree planting and revegetation projects such as parkways, parks, planting of trees along public trails and beautification projects, to purchase property for tree mitigation sites, or beautification projects, for the retention of a city arborist, or for the development, staffing or implementation of an urban forestry program. Funds shall not be made available for mitigation or planting on private property, with the following exceptions: (A) private property that is maintained by the city under the terms of a maintenance agreement; or (B) maintenance of landmark trees at the recommendation of the city arborist. This fund shall be administered by the community development department. (Ord. 1299 § 2 (part), 2020).
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 101,215 $ 100% 101,215 $ - $
Landscape Enhancements 15,656 23% 3,656 12,000
Administrative Overhead (interfund transfer) 4,229 100% 4,229 - 1 $ 109,100 121,100 $ 12,000 $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 193,742 $ 100% 193,742 $ - $
Landscape Enhancements 73,639 38% 28,245 45,394
Administrative Overhead (interfund transfer) 4,913 100% 4,913 - 1 $ 226,901 272,295 $ 45,394 $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 123,875 $ 100% 123,875 $ - $
Landscape Enhancements 75,530 19% 14,250 61,280
Administrative Overhead (interfund transfer) 2,286 100% 2,286 - 1 $ 140,411 201,691 $ 61,280 $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 115,938 $ 100% 115,938 $ - $
Landscape Enhancements 93,624 26% 24,145 69,478
Administrative Overhead (interfund transfer) 3,555 100% 3,555 - 1 $ 143,638 213,117 $ 69,478 $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 31,122 $ 100% 31,122 $ - $
Landscape Enhancements 102,838 26% 26,521 76,316
Administrative Overhead (interfund transfer) 135,462 100% 135,462 - 1 $ 193,106 269,422 $ 76,316 $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Housing Fee Fund
Fund 238
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 4,733,226 $ 6,625,814 $ 4,176,929 $ 6,051,162 $ 3,845,010 Interest $ 172,446 $ (207,997) $ 252,934 $ 646,863 $ 1,030,341 Grant Reimbursements $ 2,500,000 $ - $ - $ 12,012 $ 1,500,622 Other Revenues $ 179,658 $ 2,291,094 $ 17,310 $ 11,019 $ 41,687 Total Revenues $ 7,585,330 $ 8,708,911 $ 4,447,173 $ 6,721,057 $ 6,417,661 Expenditures
AB 1600 Expenditures $ 3,580,990 $ 62,516 $ 88,418 $ 485,602 $ 492,919 AB 1600 Transfers Out $ 112,360 $ 25,085 $ 115,529 $ 11,102 $ 12,063 $ 3,693,350 $ 87,601 $ 203,947 $ 496,704 $ 504,982
Revenues less Expenditures $ 3,891,980 $ 8,621,310 $ 4,243,226 $ 6,224,353 $ 5,912,679 Fund Balance, Beginning of Year $ 25,275,751 $ 29,167,731 $ 37,789,041 $ 42,032,267 $ 48,256,620 Fund Balance, End of Year $ 29,167,731 $ 37,789,041 $ 42,032,267 $ 48,256,620 $ 54,169,299 1 Loan Receivable 21,447,812 $ 30,015,044 $ 30,574,821 $ 29,688,192 $ 29,681,328 $ Available Fund Balance $ 7,719,919 $ 7,773,997 $ 11,457,447 $ 18,568,428 $ 24,487,971 Notes:
1 Loan Receivable are loans issued for development of affordable housing projects and down payment assistance.
INCLUSIONARY HOUSING FEE SCHEDULE
An in-lieu inclusionary housing fee is calculated as follows to satisfy all of the inclusionary housing requirements: multiply one percent of the lowest priced for-sale residential unit in the proposed subdivision by the total number of for-sale residential units in the proposed subdivision. For custom lot subdivisions where only lots will be sold, multiply one-half percent of the estimated cost of the least expensive homes anticipated for the proposed subdivision by the total number of for-sale lots in the proposed subdivision. for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Section 17.104.030 of the Folsom Municipal Code establishes that all for-sale development projects consisting of ten or more units, including condominium conversion projects, as well as residential rental projects of ten or more units receiving funding assistance from the city or that are otherwise subject to a voluntary affordable housing agreement with the city, shall include inclusionary housing units equal to ten percent of the total number of units in the project, excluding density bonus units. The ten percent shall consist of three percent very low income units and seven percent low income units. The inclusionary housing requirement may be satisfied by: including the units within the development project; providing an alternative as set forth in Section 17.104.060; providing the units off site; dedicating land for other affordable development projects; acquisition, rehabilitation, and conversion of existing market rate units; conversion of existing market rate units; paying an in-lieu fee; other methods as approved by the city council that meet the intent of this chapter; or a combination of these methods or other alternatives set forth in this chapter.
Section 17.104.060 G of the Folsom Municipal Code establishes the provision for an In-Lieu Fee. A developer may pay an in-lieu fee calculated as follows to satisfy all of the inclusionary housing requirements: multiply one percent of the lowest priced for-sale residential unit in the proposed subdivision by the total number of for-sale residential units in the proposed subdivision. For custom lot subdivisions where only lots will be sold, multiply one-half percent of the estimated cost of the least expensive homes anticipated for the proposed subdivision by the total number of for-sale lots in the proposed subdivision. The in-lieu fee is payable at the time of the building permit on a per-unit basis, and may be deferred upon application by the developer and approval in the city’s sole and complete discretion pursuant to Section 16.80.030. Once the in-lieu fee has been set for an initial twelve months, the amount of the fee shall be evaluated on January 1st of each following year. In the event the lowest priced for-sale residential unit or anticipated home in the subdivision changes by ten percent or more, the amount of the in-lieu fee shall be adjusted to the new amount using the formula set forth above, applicable prospectively to the remaining units or lots in the subdivision.
12/09/2025 Item No.13.
Folsom Housing
Available Revenue Current Year 7,585,330 $ 7,773,997 $ 4,447,173 $ 6,721,057 $ 6,417,661 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 134,589 $ - $ 7,010,274 $ 4,447,173 $ 6,721,057 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ - $ 7,010,274 $ 4,447,173 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ 389,924 $ 6,902,080 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 7,773,997 7,719,919 $ 11,457,447 $ 18,568,428 $ 24,487,971 $ Notes: $ (0) (0) $ (0) $ (0) $ 0 $
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Operations $ 67,918 100% $ 67,918 $ -
Housing Element Program H-2 Implementation 64,479 100% 64,479 - 300 Persifer Street Project 360,522 100% 360,522 -
Administrative Overhead (interfund transfer) 12,063 100% 12,063 - 1 $ 504,982 $ 504,982 $ -
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Operations $ 41,075 100% $ 41,075 $ -
Housing Element Program H-2 Implementation 436,017 0% - 436,017 300 Persifer Street Project 8,510 0% - 8,510
Administrative Overhead (interfund transfer) 11,102 100% 11,102 - 1 $ 496,704 $ 52,177 $ 444,527
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Operations $ 88,418 100% $ 88,418 $ -
Administrative Overhead (interfund transfer) 115,529 100% 115,529 - 1 $ 203,947 $ 203,947 $ -
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Operations $ 62,516 100% $ 62,516 $ -
Administrative Overhead (interfund transfer) 25,085 100% 25,085 - 1 $ 87,601 $ 87,601 $ -
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Operations $ 300,990 100% $ 300,990 $ -
Bidwell Street Studios 2,500,000 0% - 2,500,000
Broadstone Apartments 780,000 0% - 780,000
Administrative Overhead (interfund transfer) 112,360 100% 112,360 - 1 $ 3,693,350 $ 413,350 $ 3,280,000
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
Result: Five Year Revenue test met in accordance with Government Code 66001 Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Supplemental Park Fee Fund
Fund 411
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ - - $ - $ - $ - $
Interest $ 2,508 3,276 $ 7,342 $ 12,033 $ 13,610 $
Total Revenues $ 2,508 3,276 $ 7,342 $ 12,033 $ 13,610 $ Expenditures
AB 1600 Expenditures $ - - $ - $ - $ - $
AB 1600 Transfers Out $ - - $ - $ - $ - $
$ - - $ - $ - $ - $
Revenues less Expenditures 3,276 $ 2,508 $ 7,342 $ 12,033 $ 13,610 $ Fund Balance, Beginning of Year 280,643 $ 283,919 $ 286,427 $ 293,768 $ 305,801 $ Fund Balance, End of Year $ 283,919 $ 286,427 $ 293,768 $ 305,801 $ 319,412 Available Fund Balance $ 283,919 $ 286,427 $ 293,768 $ 305,801 $ 319,412 Supplemental Park Fee
Available Revenue Current Year 3,276 $ 2,508 $ 7,342 $ 12,033 $ 13,610 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 5,703 $ 3,276 $ 2,508 $ 7,342 $ 12,033 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 5,912 $ 5,703 $ 3,276 $ 2,508 $ 7,342 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 3,938 $ 5,912 $ 5,703 $ 3,276 $ 2,508 $ Available Revenue Prior Fiscal Year (5-yrs and beyond) 3,962 $ 3,938 $ 5,912 $ 5,703 $ 3,276 $ Available Revenue Greater than Five Prior Fiscal Years 1 $ 265,090 261,128 $ 269,028 $ 274,940 $ 280,643 $ Total Revenue Available $ 286,427 283,919 $ 293,768 $ 305,801 $ 319,412 $ $ (0) (0) $ (0) $ (0) $ (0) $
Notes:
Result: The Supplemental Park Improvement Fund reports funds being held beyond the five-years as described by AB1600. Per the 2025 Capital Improvement Plan funds are reserved for the Benevento Family Park project. The Supplemental Park Improvement Fund will be utilized for a total of $319,000 for this project.
This fee is no longer charged
SUPPLEMENTAL PARK IMPROVEMENT FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Five Year Revenue Test Using First In First Out Method
Section 4.10.010 of the Folsom Municipal Code establishes the provision for collection of a Park Improvement impact fee. The fee established by this chapter is in addition to any other fees or charges, or taxes, required by law or city code as a condition of development, including, but not limited to, the residential construction tax levied by Chapter 17.90, capital improvement—new construction service charge levied by Chapter 17.92, drainage fees levied by Chapter 17.95, Quimby Act fees levied by Chapter 16.32 and major road fees levied by Chapter 12.04. The fee established by this chapter is to be collected for park and recreation facilities for which an account shall be established and funds appropriated, and for which a proposed construction schedule shall be adopted. The fee imposed by this chapter is necessary in order to assure compliance with the applicable general plan requirements that new development bear the cost for park and recreation infrastructure which is needed to serve such development.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Park Improvement Fund
Fund 412
Use Category Basis Fee Amount
Residential, Single Family Per Unit 8,199 $
Residential, Multiple Family Per Unit 5,446 $
Residential Senior dwelling Per Unit 4,210 $
Mobile Dwellings Per Unit 3,146 $
Commercial/Industrial Development Sq. Ft. 0.555 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 1,010,323 446,419 $ 1,213,251 $ 2,805,440 $ 421,616 $ Interest $ (119,283) 19,163 $ 103,407 $ 428,356 $ 754,161 $ Other Revenues $ - 1,488 $ - $ 2,672 $ 2,302 $
Total Revenues $ 891,040 467,070 $ 1,316,658 $ 3,236,468 $ 1,178,079 $ Expenditures
AB 1600 Expenditures $ 165,512 152,101 $ 223,757 $ 222,673 $ 167,203 $ AB 1600 Transfers Out $ 9,943 21,528 $ 8,307 $ 8,861 $ 8,953 $ $ 175,455 173,629 $ 232,064 $ 231,534 $ 176,156 $
Revenues less Expenditures 293,441 $ 715,585 $ 1,084,594 $ 3,004,935 $ 1,001,923 $ Fund Balance, Beginning of Year 3,932,562 $ 4,226,003 $ 4,941,588 $ 6,026,181 $ 9,031,116 $ Fund Balance, End of Year $ 4,226,003 $ 4,941,588 $ 6,026,181 $ 9,031,116 $ 10,033,039 Available Fund Balance $ 4,226,003 $ 4,941,588 $ 6,026,181 $ 9,031,116 $ 10,033,039 Park Improvement Fund
Available Revenue Current Year 467,070 $ 891,040 $ 1,316,658 $ 3,236,468 $ 1,178,079 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 2,183,421 $ 467,070 $ 891,040 $ 1,316,658 $ 3,236,468 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 1,575,511 $ 2,183,421 $ 467,070 $ 891,040 $ 1,316,658 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ 1,400,057 $ 2,183,421 $ 467,070 $ 891,040 $ Available Revenue Prior Fiscal Year (5-yrs and beyond) - $ - $ 1,167,992 $ 2,183,421 $ 467,070 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ 936,459 $ 2,943,723 $ Total Revenue Available $ 4,941,588 4,226,003 $ 6,026,181 $ 9,031,116 $ 10,033,039 $ $ (1) (0) $ 0 $ (0) $ 0 $
Notes:
CITY-WIDE PARK IMPROVEMENT FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Five Year Revenue Test Using First In First Out Method
Result: The City-Wide Park Improvement Fund reports funds being held beyond the five-years as described by AB1600. Per the 2026 Capital Improvement Plan funds are reserved for the Benevento Family Park project , which will utilize $8M for this project. Construction is anticipated to start in Spring 2027.
Section 4.10.010 of the Folsom Municipal Code establishes the provision for collection of a Park Improvement impact fee. The fee established by this chapter is in addition to any other fees or charges, or taxes, required by law or city code as a condition of development, including, but not limited to, the residential construction tax levied by Chapter 17.90, capital improvement—new construction service charge levied by Chapter
17.92, drainage fees levied by Chapter 17.95, Quimby Act fees levied by Chapter 16.32 and major road fees levied by Chapter 12.04. The fee established by this chapter is to be collected for park and recreation facilities for which an account shall be established and funds appropriated, and for which a proposed construction schedule shall be adopted. The fee imposed by this chapter is necessary in order to assure compliance with the applicable general plan requirements that new development bear the cost for park and recreation infrastructure which is needed to serve such development.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 17,762 $ 100% 17,762 $ - $
Benevento Park (Empire Ranch Site 51) 49,442 100% 49,442 - Sutter Middle School Gym 100,000 100% 100,000 -
Administrative Overhead (interfund transfer) 8,953 100% 8,953 - 1 $ 176,156 176,156 $ - $
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 17,351 $ 100% 17,351 $ - $
Benevento Park (Empire Ranch Site 51) 105,322 100% 105,322 - Sutter Middle School Gym 100,000 100% 100,000 -
Administrative Overhead (interfund transfer) 8,861 100% 8,861 - 1 $ 231,534 231,534 $ - $
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 71,027 $ 100% 71,027 $ - $
Livermore Park 6,535 100% 6,535 -
Benevento Park (Empire Ranch Site 51) 46,195 100% 46,195 - Sutter Middle School Gym 100,000 100% 100,000 -
Administrative Overhead (interfund transfer) 8,307 100% 8,307 - 1 $ 232,064 232,064 $ - $
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 32,305 $ 100% 32,305 $ - $
Livermore Park 6,239 100% 6,239 -
Benevento Park (Empire Ranch Site 51) 26,968 100% 26,968 - Sutter Middle School Gym 100,000 100% 100,000 -
Administrative Overhead (interfund transfer) 9,943 100% 9,943 - 1 $ 175,455 175,455 $ - $
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Operations 30,727 $ 100% 30,727 $ - $
Davies Park 4,650 100% 4,650 -
Benevento Park (Empire Ranch Site 51) 15,236 100% 15,236 - Sutter Middle School Gym 100,000 100% 100,000 -
Memorial/Celebratory Benches 1,488 0% - 1,488
Administrative Overhead (interfund transfer) 21,528 100% 21,528 - 1 $ 172,141 173,629 $ 1,488 $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Police Capital Fund
Fund 428
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 700
Multi-Family Residential Per Unit $ 794
Mobile Dwellings Per Unit $ 182
Commercial Lodging Per Unit $ 40
Commercial Development Sq. Ft. $ 1.179
Industrial Development Sq. Ft. $ 1.019
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 48,085 $ 169,303 $ 195,297 $ 506,128 $ 49,935
Interest $ 13,505 $ 9,302 $ 31,345 $ 68,610 $ 88,016
Total Revenues $ 61,590 $ 178,606 $ 226,643 $ 574,738 $ 137,951 Expenditures
AB 1600 Expenditures $ 43,185 $ 137,633 $ - $ - $ 270,248 AB 1600 Transfers Out $ - $ - $ 2,643 $ 5,604 $ 1,163
$ 43,185 $ 137,633 $ 2,643 $ 5,604 $ 271,411
Revenues less Expenditures $ 18,405 $ 40,973 $ 224,000 $ 569,134 $ (133,460) Fund Balance, Beginning of Year $ 1,042,184 $ 1,060,589 $ 1,101,562 $ 1,325,561 $ 1,894,695 Fund Balance, End of Year $ 1,060,589 $ 1,101,562 $ 1,325,561 $ 1,894,695 $ 1,761,235 Available Fund Balance $ 1,060,589 $ 1,101,562 $ 1,325,561 $ 1,894,695 $ 1,761,235
POLICE CAPITAL FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.80.010 of the Folsom Municipal Code establishes the provision to implement the City General Plan, Urban Development Policy No. 11.6, and to provide for adequate police, fire and general governmental services and facilities to serve new residential, industrial and commercial development throughout the City. The City Council determined that the existing police, fire and general governmental services and facilities would be inadequate to accommodate the needs generated by projected new residential, industrial and commercial growth in the City, and additional services and facilities were needed to protect and promote the health, safety and welfare of Folsom residents and businesses. Under this section of the City’s Municipal Charter the City established three improvement funds entitled the police improvement fund, the fire improvement fund and the general government improvement fund.
The amount of the capital improvement new construction fee shall be established by resolution adopted by the City Council of the City, and shall be based upon the determination in the Nexus Studies of: (1) the use of the fee and the type of development on which the fee is imposed; (2) the need for the facilities and/or services created by the new residential and commercial development; and (3) the reasonable cost of the facilities and/or services attributable to new development. (Ord. 871 § 1 (part), 1997) All fees collected pursuant to this chapter shall be deposited in these improvement funds and shall be expended solely to finance the planning, construction and development of the facilities and services identified in the Nexus Studies.
12/09/2025 Item No.13.
Police Capital
Available Revenue Current Year 61,590 $ 178,606 $ 226,643 $ 574,738 $ 137,951 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 396,098 $ 61,590 $ 178,606 $ 226,643 $ 574,738 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 321,033 $ 396,098 $ 61,590 $ 178,606 $ 226,643 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 281,867 $ 321,033 $ 396,098 $ 61,590 $ 178,606 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - $ 144,235 $ 321,033 $ 396,098 $ 61,590 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ 141,592 $ 457,021 $ 581,708 $ Total Revenue Available $ 1,101,562 1,060,589 $ 1,325,561 $ 1,894,695 $ 1,761,235 $ $ 0 - $ 0 $ (0) $ 0 $
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Purchase of Police Building $ 270,248 100% $ 270,248 $ - Administrative Overhead (interfund transfer) 1,163 $ 100% 1,163 $ - $ 1 $ 271,411 271,411 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Administrative Overhead (interfund transfer) 5,604 $ 100% 5,604 $ - $ 1 $ 5,604 5,604 $ - $
FY 2022-23 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Administrative Overhead (interfund transfer) 2,643 $ 100% 2,643 $ - $ 1 $ 2,643 2,643 $ - $
FY 2021-22 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Police HQ Remodel $ 137,633 100% $ 137,633 $ -
Administrative Overhead (interfund transfer) - 0% - -
1 $ 137,633 $ 137,633 $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Police HQ Remodel $ 43,185 100% $ 43,185 $ -
Administrative Overhead (interfund transfer) - 0% - -
1 $ 43,185 $ 43,185 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
The Police Capital Fund reports funds being held beyond the five-years as described by AB1600. Per the 2026 Capital Improvement Plan funds are reserved for the Police Station Remodel project. The Police Capital Fund will utilize $830,000 for this project.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Fire Capital Fund
Fund 441
Use Category Basis Fee Amount
Single Family Residential Per Unit 1,265 $
Multi-Family Residential Per Unit 1,223 $
Mobile Dwellings Per Unit 1,261 $
Commercial Lodging Per Unit 1,095 $
Commercial Development Sq. Ft. 0.74 $
Industrial Development Sq. Ft. 0.32 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 247,787 77,107 $ 296,683 $ 680,652 $ 223,113 $
Interest $ (2,412) (12,922) $ (736) $ 11,445 $ 30,160 $ Total Revenues $ 245,374 64,185 $ 295,947 $ 692,098 $ 253,273 $ Expenditures
AB 1600 Expenditures $ - 2,008,060 $ 12,432 $ - $ - $
Debt Service - interfund transfer $ 157,800 - $ 78,947 $ 78,583 $ - $ AB 1600 Transfers Out $ 2,323 52,861 $ 57,383 $ - $ - $ $ 160,123 2,060,921 $ 148,762 $ 78,583 $ - $
Revenues less Expenditures (1,996,736) $ 85,251 $ 147,185 $ 613,515 $ 253,273 $ Fund Balance, Beginning of Year 1,599,857 $ (396,879) $ (311,627) $ (164,442) $ 449,072 $ Fund Balance, End of Year $ (396,879) $ (311,627) $ (164,442) $ 449,072 $ 702,346 Available Fund Balance $ (396,879) $ (311,627) $ (164,442) $ 449,072 $ 702,346
FIRE CAPITAL FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.80.010 of the Folsom Municipal Code establishes the provision to implement the City General Plan, Urban Development Policy No.
11.6, and to provide for adequate police, fire and general governmental services and facilities to serve new residential, industrial and commercial development throughout the City. The City Council determined that the existing police, fire and general governmental services and facilities would be inadequate to accommodate the needs generated by projected new residential, industrial and commercial growth in the City, and additional services and facilities were needed to protect and promote the health, safety and welfare of Folsom residents and businesses. Under this section of the City’s Municipal Charter the City established three improvement funds entitled the police improvement fund, the fire improvement fund and the general government improvement fund. The amount of the capital improvement new construction fee shall be established by resolution adopted by the City Council of the City, and shall be based upon the determination in the Nexus Studies of: (1) the use of the fee and the type of development on which the fee is imposed; (2) the need for the facilities and/or services created by the new residential and commercial development; and (3) the reasonable cost of the facilities and/or services attributable to new development. (Ord. 871 § 1 (part), 1997) All fees collected pursuant to this chapter shall be deposited in these improvement funds and shall be expended solely to finance the planning, construction and development of the facilities and services identified in the Nexus Studies.
12/09/2025 Item No.13.
Fire Capital
Available Revenue Current Year - $ - $ - $ 449,072 $ 253,273 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) - $ - $ - $ - $ 449,072 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Available Revenue $ - - $ - $ 449,072 $ 702,346 $ Notes: $ - - $
Result: Five Year Revenue test met in accordance with Government Code 66001 Capital Improvement Projects
FY 2024-25 Projects
Amount
Expended
Funded by
Impact Fees
Impact Fee
Expenditures
Fee
Expenditures
Administrative Overhead (interfund transfer) - $ 100% - $ - $ 1 $ - - $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Debt Service on Fire Station 35 (interfund transfer) $ 36% 78,583 218,285 $ 139,702 $ 1 $ 78,583 218,285 $ 139,702 $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Debt Service on Fire Station 35 (interfund transfer) $ 36% 78,947 219,047 $ 140,100 $ 1 Capital Equipment 12,432 100% 12,432 -
Administrative Overhead (interfund transfer) 57,383 100% 57,383 - 2 $ 148,762 288,862 $ 140,100 $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Debt Service on Fire Station 35 (interfund transfer) $ 70% 157,800 223,947 $ 66,147 $ 1 Administrative Overhead (interfund transfer) 2,323 100% 2,323 - 2 $ 160,123 226,270 $ 66,147 $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Station 38 Remodel 2,430,715 $ 83% 2,008,060 $ 422,655 $ Administrative Overhead (interfund transfer) 52,861 100% 52,861 - 2 $ 2,060,921 2,483,576 $ 422,655 $
Notes:
1 Interfund transfers are used to reimburse the General Fund for the impact fee portion of the debt service payments and capital expenses. 2 Interfund transfers are used to reimburse the General Fund for providing General Government support.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
General Capital Fee Fund
Fund 445
Use Category Basis Fee Amount
Single Family Residential Per Unit 1,860 $
Multi-Family Residential Per Unit 1,860 $
Mobile Dwellings Per Unit 1,851 $
Commercial Lodging Per Unit 265 $
Commercial Development Sq. Ft. 0.58 $
Industrial Development Sq. Ft. 0.58 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 365,120 117,263 $ 450,067 $ 983,687 $ 144,375 $
Interest $ 9,921 10,224 $ 41,152 $ 100,174 $ 134,726 $
Total Revenues $ 375,040 127,487 $ 491,219 $ 1,083,861 $ 279,101 $ Expenditures
AB 1600 Expenditures $ - 1,582 $ - $ - $ - $
AB 1600 Transfers Out $ 1,211 - $ 51,187 $ 1,457 $ 1,409 $ $ 1,211 1,582 $ 51,187 $ 1,457 $ 1,409 $
Revenues less Expenditures 125,905 $ 373,829 $ 440,032 $ 1,082,404 $ 277,692 $ Fund Balance, Beginning of Year 767,865 $ 893,770 $ 1,267,599 $ 1,707,631 $ 2,790,035 $ Fund Balance, End of Year $ 893,770 $ 1,267,599 $ 1,707,631 $ 2,790,035 $ 3,067,727 Available Fund Balance $ 893,770 $ 1,267,599 $ 1,707,631 $ 2,790,035 $ 3,067,727
GENERAL CAPITAL FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.80.010 of the Folsom Municipal Code establishes the provision to implement the City General Plan, Urban Development Policy No.
11.6, and to provide for adequate police, fire and general governmental services and facilities to serve new residential, industrial and commercial development throughout the City. The City Council determined that the existing police, fire and general governmental services and facilities would be inadequate to accommodate the needs generated by projected new residential, industrial and commercial growth in the City, and additional services and facilities were needed to protect and promote the health, safety and welfare of Folsom residents and businesses.
Under this section of the City’s Municipal Charter the City established three improvement funds entitled the police improvement fund, the fire improvement fund and the general government improvement fund. The amount of the capital improvement new construction fee shall be established by resolution adopted by the City Council of the City, and shall be based upon the determination in the Nexus Studies of: (1) the use of the fee and the type of development on which the fee is imposed; (2) the need for the facilities and/or services created by the new residential and commercial development; and (3) the reasonable cost of the facilities and/or services attributable to new development. (Ord. 871 § 1 (part), 1997) All fees collected pursuant to this chapter shall be deposited in these improvement funds and shall be expended solely to finance the planning, construction and development of the facilities and services identified in the Nexus Studies.
12/09/2025 Item No.13.
General Capital
Available Revenue Current Year 127,487 $ 375,040 $ 491,219 $ 1,083,861 $ 279,101 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 718,041 $ 127,487 $ 375,040 $ 491,219 $ 1,083,861 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 48,242 $ 718,041 $ 127,487 $ 375,040 $ 491,219 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ 47,031 $ 713,885 $ 127,487 $ 375,040 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - $ - $ - $ 712,428 $ 127,487 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ 711,019 $ Total Revenue Available $ 1,267,599 893,770 $ 1,707,631 $ 2,790,035 $ 3,067,727 $ Notes: $ (0) (0) $ (0) $ (0) $ 0 $
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 1,409 100% $ - 1,409 $ 1 $ 1,409 1,409 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 1,457 100% $ - 1,457 $ 1 $ 1,457 1,457 $ - $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Capital Equipment 59,994 $ 83% $ 9,994 50,000 $
Administrative Overhead (interfund transfer) 1,187 100% - 1,187 1 $ 51,187 61,181 $ 9,994 $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 1,211 100% $ - 1,211 $ 1 $ 1,211 1,211 $ - $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 1,582 100% $ - 1,582 $ 1 $ 1,582 1,582 $ - $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
Five Year Revenue Test Using First In First Out Method
Result: The General Capital Fee Fund reports funds being held beyond the five-years as described by AB1600. The funds will be reserved until sufficient funds are accumulated to support future projects.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Transportation Improvement Fee Fund
Fund 446
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 9,516
Multi-Family Residential Per Unit $ 6,661
Mobile Dwellings Per Unit $ 6,661
Commercial / Retail Sq. Ft. $ 14.29
Industrial / Office Sq. Ft. $ 6.21
Hospital Sq. Ft. $ 14.29
Hotel / Motel Sq. Ft. $ 14.29
Other Sq. Ft. $ 6.21
Additional Land Uses
High Trip Commercial Sq. Ft. $ 56.70
Gas Stations Per Fueling Station $ 12,715
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 547,306 $ 1,323,716 $ 1,494,674 $ 3,054,400 $ 1,349,543 Interest $ (61,334) $ (129,933) $ 23,257 $ 469,411 $ 1,155,665 Other Revenues $ 5,911,747 $ 14,329,002 $ 11,509,051 $ 6,802,058 $ 251,158 Total Revenues $ 6,397,720 $ 15,522,785 $ 13,026,982 $ 10,325,870 $ 2,756,366 Expenditures
AB 1600 Expenditures $ 8,993,579 $ 17,548,721 $ 7,647,824 $ 4,038,078 $ 926,674 Other Expenses $ 117,918 $ 118,234 $ 2,208,939 $ 17,573 $ 376,980 AB 1600 Transfers Out $ 100,682 $ 152,910 $ 135,251 $ 273,644 $ 167,069 $ 9,212,179 $ 17,819,865 $ 9,992,014 $ 4,329,295 $ 1,470,723 Revenues less Expenditures $ (2,814,459) $ (2,297,080) $ 3,034,968 $ 5,996,575 $ 1,285,643 Fund Balance, Beginning of Year $ 9,130,173 $ 6,315,714 $ 4,018,633 $ 7,053,601 $ 13,050,176 Fund Balance, End of Year $ 6,315,714 $ 4,018,633 $ 7,053,601 $ 13,050,176 $ 14,335,819 Available Fund Balance $ 6,315,714 $ 4,018,633 $ 7,053,601 $ 13,050,176 $ 14,335,819 Available Revenue Current Year 6,315,714 $ 4,018,633 $ 7,053,601 $ 10,325,870 $ 2,756,366 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) - $ - $ - $ 2,724,306 $ 10,325,870 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ - $ - $ 1,253,584 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 4,018,633 6,315,714 $ 7,053,601 $ 13,050,176 $ 14,335,819 $ Notes: $ - - - - -
Five Year Revenue Test Using First In First Out Method
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance
TRANSPORTATION IMPROVEMENT FUND FEE SCHEDULE
Result: Five Year Revenue test met in accordance with Government Code 66001 Section 12.04.060 of the Folsom Municipal Code establishes the provision for a transportation improvement fee. The purpose of the fee is to establish a fund for financing transportation facilities as identified in the circulation element of the city general plan and those studies which identify specific transportation facility improvements called for in the circulation element and the estimated costs thereof. Improvements include construction of new transportation facilities where there are none and reconstruction of existing transportation facilities which are not sufficient to accommodate increased traffic caused by new development. The area of benefit of the transportation facilities is the entire corporate limits of the City.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
East Bidwell/ Iron Pt US50 Onramp 465,309 100% 465,309 - Intelligent Transportation System 77,329 0% 77,329 -
Intelligent Transportation Sys Master Plan 92,882 100% 92,882 - Hwy50 / Empire Ranch Rd Interchange 174,466 100% 174,466 - Historic District Connectivity 6,589 100% 6,589 -
Roadside Safety Project 184,200 100% 184,200 -
Traffic Services 3,228 100% 3,228 -
Street Overlay 11,206 100% 11,206 -
Traffic Signal System Upgrade 182,153 53% 96,399 85,754 Engineering Overhead (interfund transfer) 100% 192,046 192,046 - 2 Administrative Overhead (interfund transfer) 167,069 100% 167,069 - 1 $ 1,556,477 $ 1,470,723 $ 85,754
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Capital SE Connect Seg D3 $ 912,668 0% $ - $ 912,668
East Bidwell/ Iron Pt US50 Onramp 283,537 100% 283,537 - Intelligent Transportation System 119,133 100% 119,133 - Intelligent Transportation Sys Master Plan 457,853 0% - 457,853 Hwy50 / Empire Ranch Rd Interchange 41,424 0% - 41,424
Folsom Lake Crossing Satety Improvement 694,201 0% - 694,201 Green Valley Road Widening 2,035 100% 2,035 -
Historic District Connectivity 4,511 100% 4,511 -
HSIP Safety Improvements 1,355,138 50% 677,569 677,569
Iron Point Median 148,904 51% 76,585 72,319
Roadside Safety Project 7,066 100% 7,066 -
Scott Road Realignment 21,985 0% - 21,985
Traffic Services 38,763 0% - 38,763
Traffic Safety 5,740 23% 1,300 4,440
Traffic Signal System Upgrade 137,079 81% 111,016 26,063 Engineering Overhead (interfund transfer) 100% 273,644 273,644 - 2 Administrative Overhead (interfund transfer) 17,573 100% 17,573 - 1 $ 4,521,253 $ 1,573,969 $ 2,947,284
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Capital SE Connect Seg D3 $ 3,751,618 0% $ - $ 3,751,618 Empire Ranch Rd Interchange 113,985 100% 113,985 -
East Bidwell/ Iron Pt US50 Onramp 185,545 100% 185,545 - Green Valley Road Widening 11,540 42% 4,840 6,700
Intelligent Transportation System 71,943 100% 71,943 -
Intelligent Transportation Sys Master Plan 147,761 0% - 147,761 New Traffic Signal Improvement 1,166 100% 1,166 -
Folsom Lake Crossing Satety Improvement 92,196 0% - 92,196 Historic District Connectiviity 34,577 100% 34,577 -
HSIP Safety Improvements 71,305 100% 71,305 -
Iron Point Median 484,760 75% 364,934 119,826
Scott Road Realignment 2,775,634 100% 2,775,634 -
Traffic Signal System Upgrade 47,335 100% 47,335 -
Engineering Overhead (interfund transfer) 100% 135,251 135,251 - 2 Administrative Overhead (interfund transfer) 8,939 100% 8,939 - 1 $ 7,933,556 $ 3,815,454 $ 4,118,102
12/09/2025 Item No.13.
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
East Bidwell Frontage Improvements $ 77,328 100% $ 77,328 $ - Capital SE Connect Seg D3 16,554,198 0% - 16,554,198
Empire Ranch Rd Interchange 198,636 100% 198,636 -
East Bidwell Widening 74,740 100% 74,740 -
East Bidwell / Iron Pt Signal Delineation 49,704 100% 49,704 - East Bidwell/ Iron Pt US50 Onramp 7,101 100% 7,101 -
Green Valley Road Widening 23,507 100% 23,507 -
Intelligent Transportation System 10,942 96% 10,520 421 Median Improvement Program 25,084 100% 25,084 -
Folsom Lake Crossing Satety Improvement 32,902 0% - 32,902 Greenback/ Madison Paving 2,361 100% 2,361 -
Orangevale Bridge 25,673 100% 25,673 -
Historic District Connectiviity 46,726 100% 46,726 -
HSIP Safety Improvements 17,555 100% 17,555 -
Iron Point Median 3,600 100% 3,600 -
Scott Road Realignment 383,683 100% 383,683 -
Traffic Signal System Upgrade 69,657 22% 15,404 54,253
Engineering Overhead (interfund transfer) 100% 152,910 152,910 - 2 Administrative Overhead (interfund transfer) 118,234 100% 118,234 - 1 $ 17,874,539 $ 1,232,765 $ 16,641,774
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
East Bidwell Frontage Improvements $ 251,712 100% $ 251,712 $ - Capital SE Connect Seg D3 6,322,280 0% - 6,322,280
Empire Ranch Rd Interchange 230,580 100% 230,580 -
East Bidwell Widening 563,324 100% 563,324 -
East Bidwell / Iron Pt Signal Delineation 34,040 100% 34,040 - Green Valley Road Widening 830,339 100% 830,339 -
Intelligent Transportation System 174,992 95% 166,019 8,973 Median Improvement Program 15,723 100% 15,723 -
Local Streets & Roads Program 34,754 100% 34,754 -
New Traffic Signal Improvement 84,430 100% 84,430 -
Orangevale Bridge 6,367 100% 6,367 -
Prairie City / Blue Ravine 342,415 100% 342,415 -
Rainbow Bridge Repair 10,306 100% 10,306 -
Riley Street Feasability Study 72,412 100% 72,412 -
Traffic Signal System Upgrade 62,098 43% 26,653 35,445
Engineering Overhead (interfund transfer) 100% 100,682 100,682 - 2 Administrative Overhead (interfund transfer) 120,144 100% 120,144 - 1 $ 9,256,597 $ 2,889,899 $ 6,366,698
Notes:
1 2
Interfund transfers are used to reimburse the General Fund for providing General Government support. Interfund transfers are used to reimburse the General Fund for providing Engineering support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Drainage Capital Fee Fund
Fund 448
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 1,208
Multi-Family Residential Per Unit $ 1,208
Mobile Dwellings Per Unit $ 1,208
Commercial Development Per Acre $ 7,342
Industrial Development Per Acre $ 7,342
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 71,862 $ 265,676 $ 294,656 $ 694,442 $ 80,467
Interest $ 10,545 $ 7,716 $ 27,476 $ 51,071 $ 64,761
Grant Reimbursement $ - $ 42,475 $ - $ 187,247 $ 5,000
Other Revenues $ - $ 144 $ 38,719 $ - $ -
Total Revenues $ 82,407 $ 316,011 $ 360,851 $ 932,759 $ 150,228 Expenditures
AB 1600 Expenditures $ 167,547 $ 272,377 $ 15,868 $ 672,519 $ 19,860 AB 1600 Transfers Out $ 68,181 $ 71,744 $ 51,600 $ 50,128 $ 51,931 $ 235,728 $ 344,121 $ 67,468 $ 722,647 $ 71,791
Revenues less Expenditures $ (153,320) $ (28,110) $ 293,382 $ 210,113 $ 78,437 Fund Balance, Beginning of Year $ 1,064,576 $ 911,255 $ 883,145 $ 1,176,527 $ 1,386,640 Fund Balance, End of Year $ 911,255 $ 883,145 $ 1,176,527 $ 1,386,640 $ 1,465,077 Available Fund Balance $ 911,255 $ 883,145 $ 1,176,527 $ 1,386,640 $ 1,465,077
DRAINAGE CAPITAL FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 17.95.030 of the Folsom Municipal Code establishes the provision for collection of a fee to establish a drainage fund. The City Council declares and finds that it is necessary to adopt and establish the entire City as a zone for the improvement and construction of trunk and collection drainage facilities, including waterways, pumping plants, levees and other facilities utilized for controlling drainage and storm waters within the City in order to promote and protect the public health, safety, comfort, convenience and general welfare from uncontrolled drainage and storm water. (Ord. 620 § 1, 1988: Ord. 368 (part), 1978) For any residential structure, residential subdivision or parcel map, whether for single-family or multiple-family use, the fee shall be $832 per dwelling unit. For commercial or industrial buildings, commercial or industrial subdivision and all other land uses not otherwise provided for in this chapter or improvements appurtenant thereto, the fee shall be $5,055 per acre. When only a portion of a site is being developed, the city engineer may, by written agreement with the property owner, defer that portion of the fees due on the undeveloped portion of the site. (Ord. 620 § 1, 1988)
12/09/2025 Item No.13.
Drainage Capital
Available Revenue Current Year 82,407 $ 316,011 $ 360,851 $ 932,759 $ 150,228 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 512,090 82,407 316,011 360,851 $ 932,759 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 316,758 484,727 82,407 93,030 $ 360,851 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - - 417,258 - $ 21,239 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - - - - $ - $ Available Revenue Greater than Five Prior Fiscal Years - - - - $ - $ Total Revenue Available $ 883,145 911,255 $ 1,176,527 $ 1,386,640 $ 1,465,077 $ Notes: (0) (0) 0 - $ - $
Result: Five Year Revenue test met in accordance with Government Code 66001 Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Annual NPDES Water Quality $ 8,404 100% $ 8,404 -
Ed Mitchell Park 9,990 100% 9,990 -
Engineering Overhead (interfund transfer) 100% 51,466 51,466 - 2 Administrative Overhead (interfund transfer) 1,931 100% 1,931 - 1 $ 71,791 $ 71,791 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Ed Mitchell Park $ 2,789 100% $ 2,789 $ -
Ed Mitchell Park Drainage 101 100% 101 -
Flood Plain Mapping 781 100% 781 -
Persifer Street Alley Hydraulic Analysis 43,137 0% - 43,137 Natoma Street Drainage Phase 2 477,540 100% 477,540 -
East Bidwell Corridor Drainage Analysis 97,532 0% - 97,532 Storm Drain Ponds 640 100% 640 -
Engineering Overhead (interfund transfer) 100% 96,329 96,329 - 2 Administrative Overhead (interfund transfer) 3,799 100% 3,799 - 1 $ 722,647 $ 581,979 $ 140,668
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Ed Mitchell Park $ 2,881 100% $ 2,881 $ -
Ed Mitchell Park Drainage 2,395 100% 2,395 -
Flood Plain Mapping 893 100% 893 -
NPDES 8,160 100% 8,160 -
Weather Station 745 100% 745 -
Misc Expense 795 100% 795 -
Engineering Overhead (interfund transfer) 100% 46,940 46,940 - 2 Administrative Overhead (interfund transfer) 4,660 100% 4,660 - 1 $ 67,468 $ 67,468 $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Storm Drain Ponds $ 12,195 100% $ 12,195 $ -
Willow Creek Estates Storm Drain Lining 11,803 100% 11,803 - Flood Plain Mapping 3,305 100% 3,305 -
NPDES 1,070 100% 1,070 -
Weather Station 30,228 100% 30,228 -
Glenn Drive Storm Drain Outfall Failure 48,440 100% 48,440 - Engineering Overhead (interfund transfer) 100% 228,141 228,141 - 2 Administrative Overhead (interfund transfer) 8,939 100% 8,939 - 1 $ 344,121 $ 344,121 $ -
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Storm Drain Ponds $ 67,237 100% $ 67,237 $ -
Willow Creek Estates Storm Drain Lining 7,307 100% 7,307 - Flood Plain Mapping 3,654 100% 3,654 -
NPDES 5,616 100% 5,616 -
Weather Station 34,566 93% 32,196 2,370
Annual NPDES Water Quality 95,631 1% 1,160 94,471
Engineering Overhead (interfund transfer) 100% 115,543 115,543 - 2 Administrative Overhead (interfund transfer) 3,015 100% 3,015 - 1 $ 332,569 $ 235,728 $ 96,841
Notes:
1 2
Interfund transfers are used to reimburse the General Fund for providing General Government support.
Interfund transfers are used to reimburse the General Fund for providing Engineering support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Light Rail Impact Fee Fund
Fund 451
Use Category Basis Fee Amount
Single Family Residential Per Unit 844 $
Multi-Family Residential Per Unit 580 $
Mobile Dwellings Per Unit 580 $
Commercial Development Sq. Ft. 0.267 $
Industrial Development Sq. Ft. 0.111 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 121,969 46,722 $ 147,974 $ 317,318 $ 61,457 $
Interest $ 8,772 12,872 $ 28,554 $ 49,992 $ 62,074 $
Other Revenues $ - - $ - $ - $ 1,592 $
Total Revenues $ 130,740 59,594 $ 176,528 $ 367,310 $ 125,124 $ Expenditures
AB 1600 Expenditures $ 1,321 127,315 $ 65,010 $ 18,914 $ 10,000 $ AB 1600 Transfers Out $ 7,284 78,176 $ 120,852 $ 77,186 $ 5,473 $ $ 8,605 205,491 $ 185,862 $ 96,101 $ 15,473 $
Revenues less Expenditures (145,897) $ 122,135 $ (9,333) $ 271,209 $ 109,651 $ Fund Balance, Beginning of Year 1,096,223 $ 950,326 $ 1,072,462 $ 1,063,129 $ 1,334,338 $ Fund Balance, End of Year $ 950,326 $ 1,072,462 $ 1,063,129 $ 1,334,338 $ 1,443,989 Available Fund Balance $ 950,326 $ 1,072,462 $ 1,063,129 $ 1,334,338 $ 1,443,989
LIGHT RAIL IMPACT FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 10.50.040 of the Folsom Municipal Code establishes the provision for collection of a Light Rail Transportation Service Fee. The purpose of this fee is to implement the City General Plan, Urban Development Policy No. 17.20, which requires that the City develop a long range service system to service Folsom residents and businesses. As required by the General Plan, a long range transit plan has been developed entitled “City of Folsom Light Rail Transit Implementation Study, Final Report, dated February 1993” (hereafter the “transit study”), and includes an analysis of the feasibility and financing of: (1) Continued city-operated intra-community bus service; (2) Continued cityoperated commuter bus service to downtown Sacramento and/or service to the nearest RT Metro Rail Station; and (3) Extending RT Metro service to Folsom and the preservation of future rights-of-way.
The fee established by chapter 10.50.010 is in addition to any other fees or charges or taxes, required by law or city code as a condition of development, including, but not limited to, the residential construction tax levied by Chapter 17.90, drainage fees levied by Chapter 17.95, major road fees levied by Chapter 12.04, capital improvement new construction fees levied by Chapter 17.92 and is necessary in order to assure compliance with the applicable general plan requirements that new development bear the cost for light rail transportation service infrastructure which is needed to serve such development.
12/09/2025 Item No.13.
Light Rail Impact Fee
Available Revenue Current Year 59,594 $ 130,740 $ 176,528 $ 367,310 $ 125,124 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 272,425 $ 59,594 $ 130,740 $ 176,528 $ 367,310 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 290,067 $ 272,425 $ 59,594 $ 130,740 $ 176,528 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 328,241 $ 290,067 $ 272,425 $ 59,594 $ 130,740 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ 319,636 $ 290,067 $ 272,425 $ 59,594 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ 133,775 $ 327,741 $ 584,693 $ Total Revenue Available $ 1,072,462 950,326 $ 1,063,129 $ 1,334,338 $ 1,443,989 $ (0) - (0) 0 -
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Light Rail Project 10,000 $ 100% 10,000 $ - $
Administrative Overhead (interfund transfer) 5,473 100% 5,473 - 1 $ 15,473 15,473 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Light Rail Project 18,914 $ 100% 18,914 $ - $
Administrative and Engineering Overhead 77,186 100% 77,186 - 1 $ 96,100 96,100 $ - $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Light Rail Project 65,010 $ 100% 65,010 $ - $
Administrative and Engineering Overhead 120,852 100% 120,852 - 1 $ 185,862 185,862 $ - $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Light Rail Project 1,321 $ 100% 1,321 $ - $
Administrative Overhead (interfund transfer) 7,284 100% 7,284 - 1 $ 8,605 8,605 $ - $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Safety Bumps 15,538 $ 100% 15,538 $ - $
Light Rail Project 88,827 100% 88,827 -
Historic Folsom Station L&L 71,122 32% 22,950 48,172
Administrative and Engineering Overhead 78,176 100% 78,176 - 1 $ 205,491 253,663 $ 48,172 $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government and Engineering support.
The Light Rail Transportation Service Fee Fund reports funds being held beyond the five-years as described by AB1600. Per the 2026 Capital Improvement Plan funds are reserved for the Light Rail Project. The Light Rail Transportation Service Fee Fund will be utilized for $200,000 for this project annually.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
General Park Equipment Fee Fund
Fund 452
Use Category Basis Fee Amount
Residential
Single Family Per Unit $ 109
Single Family - HD Per Unit $ 109
Multi-Family - LD Per Unit $ 109
Multi-Family Per Unit $ 109
Multi-Family - HD Per Unit $ 109
Mobile Dwellings Per Unit $ 51
Non-Residential
Commercial Development Sq. Ft. $ 0.021
Industrial Development Sq. Ft. $ 0.021
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 83,624 $ 112,358 $ 127,996 $ 143,553 $ 59,827
Interest $ 2,344 $ 2,768 $ 10,020 $ 20,478 $ 26,244
Total Revenues $ 85,969 $ 115,126 $ 138,016 $ 164,031 $ 86,071 Expenditures
AB 1600 Expenditures $ 3,646 $ 12,336 $ 73,559 $ - $ 36,294 AB 1600 Transfers Out $ 137 $ 219 $ 414 $ 500 $ 537
$ 3,783 $ 12,555 $ 73,973 $ 500 $ 36,831
Revenues less Expenditures $ 82,186 $ 102,571 $ 64,043 $ 163,531 $ 49,240 Fund Balance, Beginning of Year $ 150,919 $ 233,105 $ 335,676 $ 399,720 $ 563,251 Fund Balance, End of Year $ 233,105 $ 335,676 $ 399,720 $ 563,251 $ 612,491 Available Fund Balance $ 233,105 $ 335,676 $ 399,720 $ 563,251 $ 612,491 General Park Equipment
Available Revenue Current Year 85,969 $ 115,126 $ 138,016 $ 164,031 $ 86,071 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 73,486 $ 85,969 $ 115,126 $ 138,016 $ 164,031 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 73,651 $ 73,486 $ 85,969 $ 115,126 $ 138,016 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ 61,096 $ 60,609 $ 85,969 $ 115,126 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) - $ - $ - $ 60,109 $ 85,969 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ 23,278 $ Total Revenue Available $ 335,676 233,105 $ 399,720 $ 563,251 $ 612,491 $ Notes: $ - - $ (0) $ (0) $ - $
GENERAL PARK EQUIPMENT CAPITAL FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Five Year Revenue Test Using First In First Out Method
Result: The General Park Equipment Captial Fund reports funds being held beyond the five-years as described by AB1600. The funds will be utilized in FY26 to purchase new equipment and vehicle for new maintenance worker to provide service enhancements in the Parks & Recreation Department.
Section 4.10.010 of the Folsom Municipal Code establishes the provision for collection of a Park Improvement impact fee. The fee established by this chapter is in addition to any other fees or charges, or taxes, required by law or city code as a condition of development, including, but not limited to, the residential construction tax levied by Chapter 17.90, capital improvement—new construction service charge levied by Chapter 17.92, drainage fees levied by Chapter 17.95, Quimby Act fees levied by Chapter 16.32 and major road fees levied by Chapter 12.04. The fee established by this chapter is to be collected for park and recreation facilities for which an account shall be established and funds appropriated, and for which a proposed construction schedule shall be adopted. The fee imposed by this chapter is necessary in order to assure compliance with the applicable general plan requirements that new development bear the cost for park and recreation infrastructure which is needed to serve such development.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Park Maintenance Equipment (interfund transfer) $ 36,294 100% $ 36,294 $ - Administrative Overhead (interfund transfer) 537 $ 100% 537 $ - $ 1 $ 36,831 $ 36,831 $ -
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 500 $ 100% 500 $ - $ 1 $ 500 $ 500 $ -
FY 2023-24 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 500 $ 100% 500 $ - $ 1 $ 500 $ 500 $ -
FY 2022-23 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Park Maintenance Equipment (interfund transfer) 73,559 $ 100% 73,559 $ - $ 2 Administrative Overhead (interfund transfer) 414 100% 414 - 1 $ 73,973 $ 73,973 $ -
FY 2021-22 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Park Maintenance Equipment (interfund transfer) 12,336 $ 100% 12,336 $ - $ 2 Administrative Overhead (interfund transfer) 219 100% 219 - 1 $ 12,555 $ 12,555 $ -
FY 2020-21 Projects
Project Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Park Maintenance Equipment (interfund transfer) 3,646 $ 100% 3,646 $ - $ 2 Administrative Overhead (interfund transfer) 137 100% 137 - 1 $ 3,783 $ 3,783 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support. 2 Interfund transfers are used to reimburse the General Fund where the equipment costs were expensed.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Water Impact Fund
Fund 456
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 1,148
Multi-Family Residential Per Unit $ 618
Commercial Per Acre $ 1,545
Industrial / Office Per Acre $ 1,545
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 67,733 $ 127,619 $ 137,511 $ 321,149 $ 26,510
Interest $ 26,224 $ 24,747 $ 68,913 $ 108,947 $ 122,302 Other Revenues $ 454,001 $ 36,746 $ 35,357 $ 26,529 $ 22,736 Total Revenues $ 547,959 $ 189,112 $ 241,781 $ 456,625 $ 171,548 Expenditures
AB 1600 Expenditures $ 184,902 $ 135,437 $ 104,088 $ 75,797 $ 11,984 Other Expenses $ 47,139 $ 195,351 $ 216,603 $ 128,883 $ 258,897 $ 232,041 $ 330,788 $ 320,691 $ 204,680 $ 270,881
Revenues less Expenditures $ 315,918 $ (141,676) $ (78,910) $ 251,945 $ (99,333) Fund Balance, Beginning of Year $ 2,457,446 $ 2,773,364 $ 2,631,688 $ 2,552,778 $ 2,804,723 Fund Balance, End of Year $ 2,773,364 $ 2,631,688 $ 2,552,778 $ 2,804,723 $ 2,705,390 Available Fund Balance $ 2,773,364 $ 2,631,688 $ 2,552,778 $ 2,804,723 $ 2,705,390 Water Impact Fund
Available Revenue Current Year 547,959 $ 189,112 $ 241,781 $ 456,625 $ 171,548 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 307,896 $ 547,959 $ 189,112 $ 241,781 $ 456,625 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 425,079 $ 307,896 $ 547,959 $ 189,112 $ 241,781 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 519,340 $ 425,079 $ 307,896 $ 547,959 $ 189,112 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) 216,364 $ 519,340 $ 425,079 $ 307,896 $ 547,959 $ Available Revenue Greater than Five Prior Fiscal Years 756,726 $ 642,302 $ 840,951 $ 1,061,350 $ 1,098,365 $ Total Revenue Available $ 2,631,688 2,773,364 $ 2,552,778 $ 2,804,723 $ 2,705,390 $ $ (0) (0) $ (0) $ (0) $ - $
Notes:
The Water Impact Fee Fund reports funds being held beyond the five-years as described by AB1600. The funds will be reserved until sufficient funds are accumulated to support future water capital improvements. The fund will also be utilized for rebates to customers to reduce water use ($300,000).
WATER IMPACT FUND FEE SCHEDULE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Five Year Revenue Test Using First In First Out Method
Section 13.30.010 of the Folsom Municipal Code establishes the provision for collection of a Water Impact Fee. On October 31, 1988, the Folsom City Council approved and adopted its General Plan (the “General Plan”) identifying proposed growth within the city limits and further identifying the impacts of such growth upon public facilities within the city including the impacts on water supply and the water supply system. The City of Folsom water master plan dated December 1998 (Water Plan) was adopted by the City Council on May 25, 1999 by Resolution No. 6028. The water plan analyzed the City’s present and projected water supply and facilities demands, and the costs of water conservation efforts within developed areas of the City.
Section 13.30.030 established a water impact fee which is imposed on the construction of all new commercial, industrial and residential buildings that are to be served with water supplies owned and treated by the City. This fee shall be imposed on all new construction within the City, unless such property is otherwise exempt as provided for in Section 13.30.070 of this chapter. The fee established by this chapter is in addition to any other fees or charges or taxes that are required by law or City code as a condition of development. (Ord. 912 § 1 (part), 1999).
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Water Delivery Reliability Study $ 11,984 100% $ 11,984 $ - Dry Year and Water Conservation (interfund transfer) 254,095 100% 254,095 - 2 Administrative Overhead (interfund transfer) 4,802 100% 4,802 - 1 $ 270,881 270,881 $ - $
$ 270,881 $ 270,881 $ -
FY 2023-24 Projects
Project Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Water Delivery Reliability Study $ 70,414 100% $ 70,414 $ - Recycled Water 5,384 100% 5,384 -
Dry Year and Water Conservation (interfund transfer) 121,757 100% 121,757 - 2 Administrative Overhead (interfund transfer) 7,126 100% 7,126 - 1 $ 204,680 $ 204,680 $ -
FY 2022-23 Projects
Project Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
GSWC Inter-Tie Booster $ 14,447 100% $ 14,447 $ -
Water Delivery Reliability Study 39,675 100% 39,675 -
Recycled Water 49,965 100% 49,965 -
Dry Year and Water Conservation (interfund transfer) 207,763 100% 207,763 - 2 Administrative Overhead (interfund transfer) 8,840 100% 8,840 - 1 $ 320,691 $ 320,691 $ -
FY 2021-22 Projects
Project Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Empire Ranch non-Potable Water Well $ 31,946 100% $ 31,946 $ - Water Delivery Reliability Study 58,761 100% 58,761 -
Recycled Water 44,729 100% 44,729 -
Dry Year and Water Conservation (interfund transfer) 186,449 100% 186,449 - 2 Administrative Overhead (interfund transfer) 8,902 100% 8,902 - 1 $ 330,788 $ 330,788 $ -
FY 2020-21 Projects
Project Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
GSWC Inter-Tie Booster $ 142,506 100% $ 142,506 $ -
Regional Water Authority 17,500 100% 17,500 -
Recycled Water 24,896 100% 24,896 -
Dry Year and Water Conservation (interfund transfer) 40,653 100% 40,653 - 2 Administrative Overhead (interfund transfer) 6,486 100% 6,486 - 1 $ 232,041 $ 232,041 $ -
Notes:
1 2
Interfund transfers are used to reimburse the Water Operating Fund. The Water Operating Fund captured the expenses for water conservation.
Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Water Capital Improvement Fee Fund
Fund 521
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 3,916
Multi-Family Residential Per Unit $ 2,545
South Lexington Hills (1) Per Unit 2,425 $
Mobile Dwellings Per Unit $ 2,545
Commercial/Industrial
3/4" meter $ 3,906
1" meter $ 9,740
1 1/2" meter $ 19,486
2" meter $ 31,183
3" meter $ 62,383
4" meter $ 97,506
6" meter $ 195,083
8" meter $ 312,236
10" meter $ 449,240
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 201,146 $ 363,450 $ 216,389 $ 598,030 $ 177,908
Interest $ (3,153) $ (91,637) $ 181,471 $ 140,322 $ 174,599 Other Revenues $ - $ 467 $ 3,819 $ - $ -
Total Revenues $ 197,993 $ 272,281 $ 401,679 $ 738,352 $ 352,507 Expenditures
AB 1600 Expenditures $ 1,499,707 $ 1,222,500 $ 562,554 $ 229,794 $ 146,549 AB 1600 Transfers Out $ 9,969 $ 16,393 $ 26,899 $ 22,460 $ 9,912 $ 1,509,676 $ 1,238,893 $ 589,453 $ 252,254 $ 156,461
Revenues less Expenditures $ (1,311,683) $ (966,613) $ (187,775) $ 486,097 $ 196,046 Fund Balance, Beginning of Year 5,785,335 $ 4,473,652 $ 3,507,040 $ 3,319,265 $ 3,805,362 $ Fund Balance, End of Year $ 4,473,652 $ 3,507,040 $ 3,319,265 $ 3,805,362 $ 4,001,408 Available Fund Balance $ 4,473,652 $ 3,507,040 $ 3,319,265 $ 3,805,362 $ 4,001,408
WATER CAPITAL IMPROVEMENT FEE SCHEDULE
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Section 13.24.060 of the Folsom Municipal Code establishes the provision for collection of a Water Connection Fee. Water connection charge was established to provide for the connection of water pipes to the city water system. (Ord 427, 1981)
12/09/2025 Item No.13.
Water Connection Capital Improvement Fund
Available Revenue Current Year 197,993 $ 272,281 $ 401,679 $ 738,352 $ 352,507 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 606,974 $ 197,993 $ 272,281 $ 401,679 $ 738,352 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 1,081,356 $ 606,974 $ 197,993 $ 272,281 $ 401,679 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 1,414,462 $ 1,081,356 $ 606,974 $ 197,993 $ 272,281 $ Available Revenue Prior Fiscal Year (5-yrs Old Funds) 747,906 $ 1,348,436 $ 1,081,356 $ 606,974 $ 197,993 $ Available Revenue Greater than Five Prior Fiscal Years 424,961 $ - $ 758,983 $ 1,588,084 $ 2,038,597 $ Total Revenue Available $ 3,507,040 4,473,652 $ 3,319,265 $ 3,805,362 $ 4,001,408 $ - - - - -
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Water Treatment Plant Backwash & Recycle Water 125,000 $ 35% 43,315 $ 81,685 $ Water Treament Plant Caustic Soda 104,528 $ 99% 103,234 $ 1,294 $ Administrative Overhead (interfund transfer) 100% 9,912 9,912 - 1 $ 156,461 239,440 $ 82,979 $
FY 2023-24 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Water Treatment Plant Backwash & Recycle Water 658,301 $ 35% 229,794 $ 428,507 $ Administrative Overhead (interfund transfer) 100% 22,460 22,460 - 1 $ 252,254 680,761 $ 428,507 $
FY 2022-23 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Water Treatment Plant Backwash & Recycle Water 1,245,535 $ 35% 433,348 $ 812,187 $ Water Treatment Plant Pre-Treatment System Imp 130,274 99% 129,206 1,068 Administrative Overhead (interfund transfer) 100% 26,899 26,899 - 1 $ 589,453 1,402,708 $ 813,255 $
FY 2021-22 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Water Treatment Plant Backwash & Recycle Water 71,362 $ 4% 2,589 $ 68,773 $ Water Treatment Plant Pre-Treatment System Imp 1,219,911 100% 1,219,911 - Administrative Overhead (interfund transfer) 100% 16,393 16,393 - 1 $ 1,238,893 1,307,666 $ 68,773 $
FY 2020-21 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Water Treatment Plant Polymer Reliability & Redundancy 109,390 $ 23% 25,314 $ 84,076 $ Water Treatment Plant Pre-Treatment System Imp 1,517,623 97% 1,474,393 43,231 Administrative Overhead (interfund transfer) 100% 9,969 9,969 - 1 $ 1,509,676 1,636,983 $ 127,307 $
Notes:
1 The Water Connection Fee Fund reports funds being held beyond the five-years as described by AB1600. Per the 2026 Capital Improvement Plan funds are reserved for the Water Pre-Treatment Sytem Improvement project which is scheduled to begin construction in FY26.
Interfund transfers are used to reimburse the General Fund for providing General Government support.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Sewer Capital Improvement Fee Fund
Fund 531
Use Category Basis Fee Amount
Single Family Residential Per Unit 1,250 $
Multi-Family Residential Per Unit 977 $
South Lexington Hills Per Unit 973 $
Mobile Dwellings Per Unit 1,105 $
Commercial/Industrial
3/4" inch 1,250 $
1" inch 1,250 $
1 1/2" inch 2,503 $
2" inch 4,005 $
3" inch 7,510 $
4" inch 12,517 $
6" inch 25,033 $
8" inch 40,052 $
10" inch 57,574 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 58,694 39,835 $ 219,485 $ 177,765 $ 75,036 $
Interest $ 10,092 13,343 $ 24,614 $ 34,177 $ 27,214 $
Total Revenues $ 68,785 53,178 $ 244,099 $ 211,941 $ 102,250 $ Expenditures
AB 1600 Expenditures $ 79,982 - $ 99,673 $ 596,651 $ 8,460 $ AB 1600 Transfers Out $ 1,160 949 $ 2,471 $ 25,937 $ 2,896 $ $ 81,142 949 $ 102,144 $ 622,588 $ 11,356 $
Revenues less Expenditures 52,229 $ (12,357) $ 141,955 $ (410,647) $ 90,894 $ Fund Balance, Beginning of Year 427,628 $ 479,857 $ 467,500 $ 609,455 $ 198,808 $ Fund Balance, End of Year $ 479,857 $ 467,500 $ 609,455 $ 198,808 $ 289,702 Available Fund Balance $ 479,857 $ 467,500 $ 609,455 $ 198,808 $ 289,702 for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance
SEWER CAPITAL IMPROVEMENT FEE SCHEDULE
Section 13.25.010 of the Folsom Municipal Code establishes the provision for collection of a sewer connection charge. This charge shall be collected prior to the issuance of building permits for commercial/industrial development and dwelling units as established by resolution of the city council. The purpose of the fee is to establish a fund for financing equipment and capital improvement projects required to maintain municipal services at adequate levels as service requirements increase with the construction of commercial/industrial developments and dwelling units.
12/09/2025 Item No.13.
Sewer Capital
Available Revenue Current Year 53,178 $ 68,785 $ 244,099 $ 198,808 $ 102,250 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 72,487 $ 53,178 $ 68,785 $ - $ 187,452 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 129,796 $ 72,487 $ 53,178 $ - $ - $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 224,396 $ 129,796 $ 72,487 $ - $ - $ Available Revenue Prior Fiscal Year (5-yrs and beyond) - $ 143,254 $ 129,796 $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ 41,110 $ - $ - $ Total Revenue Available $ 467,500 479,857 $ 609,455 $ 198,808 $ 289,702 $ $ 0 0 $ 0 $ (0) $ (0) $
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative and Engineering Overhead 2,896 $ 100% 2,896 $ - $ 1 Sewer Evaluation & Capacity Plan 70,053 12% 8,460 61,593 $ 11,356 72,949 $ 61,593 $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative and Engineering Overhead 25,937 $ 100% 25,937 $ - $ 1 Sewer Evaluation & Capacity Plan 4,823,718 12% 596,651 4,227,067 $ 622,588 4,849,655 $ 4,227,067 $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative and Engineering Overhead 2,471 $ 100% 2,471 $ - $ 1 Sewer Evaluation & Capacity Plan 547,654 18% 99,673 447,981 $ 102,144 550,125 $ 447,981 $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative and Engineering Overhead 1,160 $ 100% 1,160 $ - $ 1 Sewer Evaluation & Capacity Plan 92,062 87% 79,982 12,080 $ 81,142 93,222 $ 12,080 $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative and Engineering Overhead 949 $ 100% 949 $ - $ 1 Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government and Engineering support.
Result: Five Year Revenue test met in accordance with Government Code 66001 Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Facilities Augmentation Critical Fee Fund
Fund 536
This fee is based on location and lot size. For fees related to development of property in this area please contact the City.
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ - - $ - $ - $ - $
Interest $ 355 438 $ 1,052 $ 1,725 $ 1,950 $
Total Revenues $ 355 438 $ 1,052 $ 1,725 $ 1,950 $
Expenditures
AB 1600 Expenditures $ - - $ - $ - $ - $
AB 1600 Transfers Out $ 59 144 $ 54 $ 47 $ 35 $
$ 59 144 $ 54 $ 47 $ 35 $
Revenues less Expenditures 294 $ 296 $ 998 $ 1,678 $ 1,915 $ Fund Balance, Beginning of Year 40,571 $ 40,864 $ 41,161 $ 42,159 $ 43,837 $ Fund Balance, End of Year $ 40,864 $ 41,161 $ 42,159 $ 43,837 $ 45,752 Available Fund Balance $ 40,864 $ 41,161 $ 42,159 $ 43,837 $ 45,752 Facilities Augmentation Critical
Available Revenue Current Year 438 $ 355 $ 1,052 $ 1,725 $ 1,950 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 691 $ 438 $ 355 $ 1,052 $ 1,725 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 320 $ 691 $ 438 $ 355 $ 1,052 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 2,306 $ 320 $ 691 $ 438 $ 355 $ Available Revenue Prior Fiscal Year (5-yrs and beyond) 3,616 $ 2,306 $ 320 $ 691 $ 438 $ Available Revenue Greater than Five Prior Fiscal Years 33,494 $ 37,051 $ 39,303 $ 39,576 $ 40,232 $ Total Revenue Available $ 41,161 40,864 $ 42,159 $ 43,837 $ 45,752 $ $ (0) - $ (0) $ (0) $ (0) $
Notes:
The Facilities Augmentation Crititcal Fund reports funds being held beyond the five-years as described by AB1600. The funds had been held for the Water Treatment Plant Lime System Upgrade project. That project has been replaced by the Water Treatment Plan Caustic Soda System project which will assume the funding.
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance
FACILITIES AUGMENTATION CRITICAL FEE SCHEDULE
Five Year Revenue Test Using First In First Out Method
Section 3.40.010 of the Folsom Municipal Code establishes the provision for collection of a facilities augmentation fee for the Folsom south area facilities plan. The fee is intended to augment existing City fees and thereby provide the necessary means for financing the construction of the facilities identified in the Folsom south area facilities plan.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 35 35 $ - $ 1 $ 35 35 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 47 47 $ - $ 1 $ 47 47 $ - $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 54 54 $ - $ 1 $ 54 54 $ - $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 59 59 $ - $ 1 $ 59 59 $ - $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 144 144 $ - $ 1 $ 144 144 $ - $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Facilities Augmentation General Fee Fund
Fund 537
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ - 7 $ - $ - $ - $
Interest $ 747 857 $ 2,280 $ 1,471 $ - $
Total Revenues $ 747 864 $ 2,280 $ 1,471 $ - $
Expenditures
AB 1600 Expenditures $ - - $ 27,577 $ 60,423 $ 220 $
AB 1600 Transfers Out $ 426 4,970 $ 118 $ 103 $ 431 $
$ 426 4,970 $ 27,695 $ 60,526 $ 651 $
Revenues less Expenditures (4,106) $ 321 $ (25,415) $ (59,055) $ (651) $ Fund Balance, Beginning of Year 93,294 $ 89,188 $ 89,509 $ 64,093 $ 5,038 $ Fund Balance, End of Year $ 89,188 $ 89,509 $ 64,093 $ 5,038 $ 4,387 Available Fund Balance $ 89,188 $ 89,509 $ 64,093 $ 5,038 $ 4,387 Facilities Augmentation General
Available Revenue Current Year 864 $ 747 $ 2,280 $ 1,471 $ - $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 932 $ 864 $ 747 $ 2,280 $ 1,471 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 5,170 $ 932 $ 864 $ 747 $ 2,280 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 5,670 $ 5,170 $ 932 $ 541 $ 637 $ Available Revenue Prior Fiscal Year (5-yrs and beyond) 7,024 $ 5,670 $ 5,170 $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years 69,528 $ 76,126 $ 54,101 $ - $ - $ Total Revenue Available $ 89,509 89,188 $ 64,093 $ 5,038 $ 4,387 $ $ (0) (0) $ - $ - $ (0) $
Notes:
This fee is based on location and lot size. For fees related to development of property in this area please contact the City.
FACILITIES AUGMENTATION GENERAL FEE SCHEDULE
Result: Five Year Revenue test met in accordance with Government Code 66001 Five Year Revenue Test Using First In First Out Method
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Section 3.40.010 of the Folsom Municipal Code establishes the provision for collection of a facilities augmentation fee for the Folsom south area facilities plan. The fee is intended to augment existing City fees and thereby provide the necessary means for financing the construction of the facilities identified in the Folsom south area facilities plan.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 100% 651 651 - 1 $ 651 651 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Iron Point Median $ 41% 60,423 148,904 $ 88,481 $
Administrative Overhead (interfund transfer) 100% 103 103 - 1 $ 60,526 149,007 $ 88,481 $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Iron Point Median $ 5% 27,577 512,337 $ 484,760 $
Administrative Overhead (interfund transfer) 100% 118 118 - 1 $ 27,695 512,455 $ 484,760 $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 426 426 $ - $ 1 $ 426 426 $ - $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 100% 4,970 4,970 $ - $ 1 $ 4,970 4,970 $ - $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Solid Waste Capital Improvement Fee Fund
Fund 541
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 422
Multi-Family Residential Per Unit $ 194
Mobile Dwellings Per Unit $ 194
Commercial/Industrial
2 yard dumpster $ 4,735
3 yard dumpster $ 4,767
4 yard dumpster $ 4,834
6 yard dumpster $ 5,032
15 yard roll-off $ 15,500
20 yard roll-off $ 15,916
30 yard roll-off $ 16,556
40 yard roll-off $ 16,914
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 74,494 $ 96,108 $ 107,807 $ 113,223 $ 48,351
Interest $ 3,749 $ 783 $ 6,593 $ 14,443 $ 19,912
Total Revenues $ 78,243 $ 96,891 $ 114,400 $ 127,665 $ 68,263 Expenditures
AB 1600 Expenditures $ 27,128 $ 14,365 $ 13,366 $ 2,273 $ 4,607 AB 1600 Transfers Out $ 345,234 $ 1,416 $ 907 $ 650 $ 578 $ 372,362 $ 15,781 $ 14,273 $ 2,923 $ 5,185
Revenues less Expenditures $ (294,119) $ 81,110 $ 100,127 $ 124,743 $ 63,078 Fund Balance, Beginning of Year $ 385,595 $ 91,476 $ 172,586 $ 272,712 $ 397,455 Fund Balance, End of Year $ 91,476 $ 172,586 $ 272,712 $ 397,455 $ 460,533 Available Fund Balance $ 91,476 $ 172,586 $ 272,712 $ 397,455 $ 460,533 Solid Waste Capital Improvement Fund
Available Revenue Current Year 78,243 $ 96,891 $ 114,400 $ 127,665 $ 68,263 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 13,233 $ 75,695 $ 96,891 $ 114,400 $ 127,665 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ 61,422 $ 96,891 $ 114,400 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ 58,499 $ 96,891 $ Available Revenue Prior Fiscal Year (5-yrs and beyond) - $ - $ - $ - $ 53,314 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 172,586 91,476 $ 272,712 $ 397,455 $ 460,533 $ Notes: $ 0 $ 0 $ - $ (0) $ 0
Result: Five Year Revenue test met in accordance with Government Code 66001
SOLID WASTE CAPITAL IMPROVEMENT FEE SCHEDULE
Five Year Revenue Test Using First In First Out Method
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Section 3.20.045 of the Folsom Municipal Code established a capital improvement service charge which shall be collected prior to the issuance of building permits for all residential development and upon application to the finance department for all commercial/industrial development as established by resolution of the City Council. The purpose of the fee is to establish a fund for financing equipment and capital improvement purchases required to maintain municipal services at adequate levels as service requirements increase with the construction of commercial/industrial developments and dwelling units.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers $ 4,607 100% $ 4,607 $ -
Administrative Overhead (interfund transfer) 578 100% 578 - 1 $ 5,185 $ 5,185 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers $ 2,273 100% $ 2,273 $ -
Administrative Overhead (interfund transfer) 650 100% 650 - 1 $ 2,923 $ 2,923 $ -
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers $ 13,366 100% $ 13,366 $ -
Administrative Overhead (interfund transfer) 907 100% 907 - 1 $ 14,273 $ 14,273 $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers $ 14,365 100% $ 14,365 $ -
Administrative Overhead (interfund transfer) 1,416 100% 1,416 - 1 $ 15,781 $ 15,781 $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers $ 27,128 100% $ 27,128 $ -
Solid Waste Capital Equipment (interfund transfer) 344,127 100% 344,127 - 2 Administrative Overhead (interfund transfer) 1,107 100% 1,107 - 1 $ 372,362 $ 372,362 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support. 2 Interfund transfers are used to reimburse the Solid Waste Operating Fund. The Solid Waste Operating Fund captured the expenses for the purchase of Solid Waste Capital Equipment.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Highway 50 Improvements Fee Fund
Fund 443
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 1,702
Single Family Residential High Density Per Unit $ 1,549 Multi-Family Residential Low Density Per Unit $ 1,394
Multi-Family Residential Medium Density Per Unit $ 1,239 Multi-Family Residential High Density Per Unit $ 1,162
Mixed Use - Residential Per Unit $ 1,084
Mixed User - Commercial Sq. Ft. $ 2.09
Office Park Sq. Ft. $ 1.75
General Commercial Sq. Ft. $ 2.48
Community Commercial Sq. Ft. $ 2.48
Regional Commercial Sq. Ft. $ 1.80
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 1,031,102 $ 1,273,362 $ 1,537,486 $ 1,335,666 $ 826,977 Interest $ 49,022 $ 24,086 $ 98,544 $ 154,839 $ 555,916 Total Revenues $ 1,080,124 $ 1,297,448 $ 1,636,030 $ 1,490,504 $ 1,382,893 Expenditures
AB 1600 Expenditures $ - $ - $ - $ - $ -
AB 1600 Transfers Out $ - $ - $ - $ - $ 3,895
$ - $ - $ - $ - $ 3,895
Revenues less Expenditures $ 1,080,124 $ 1,297,448 $ 1,636,030 $ 1,490,504 $ 1,378,998 Fund Balance, Beginning of Year $ 699,022 $ 1,779,146 $ 3,076,594 $ 4,712,624 $ 6,203,129 Fund Balance, End of Year $ 1,779,146 $ 3,076,594 $ 4,712,624 $ 6,203,129 $ 7,582,126 Available Fund Balance $ 1,779,146 $ 3,076,594 $ 4,712,624 $ 6,203,129 $ 7,582,126 FPA Highway 50 Improvements
Available Revenue Current Year 1,080,124 $ 1,297,448 $ 1,636,030 $ 1,490,504 $ 1,382,893 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 391,078 $ 1,080,124 $ 1,297,448 $ 1,636,030 $ 1,490,504 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 284,700 $ 391,078 $ 1,080,124 $ 1,297,448 $ 1,636,030 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 23,244 $ 284,700 $ 391,078 $ 1,080,124 $ 1,297,448 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ 23,244 $ 284,700 $ 391,078 $ 1,080,124 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ 23,244 $ 307,945 $ 695,127 $ Total Revenue Available $ 3,076,594 1,779,146 $ 4,712,624 $ 6,203,129 $ 7,582,126 $ 0 0 0 (0) 0
Notes:
FOLSOM PLAN AREA HIGHWAY 50 IMPROVEMENT FEE
The Folsom Plan Area Highway 50 Improvement Fee Fund reports funds being held beyond the five-years as described by AB1600. The Folsom Plan Area Highway 50 Improvement Fee is intended to provide the City of Folsom's share of a future Caltrans project to widen Highway 50. Caltrans has yet to program that project.
Five Year Revenue Test Using First In First Out Method
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Highway 50 Improvement Fee. The purpose of this fee is to fund certain improvements to Highway 50 that serve the Folsom plan area such as, for example: Highway 50 segments from Sunrise to Hazel; Hazel to Folsom Boulevard, Folsom Boulevard to Scott Road, and the Hazel interchange modifications, as described in the PFFP and the nexus study, and including but not limited to those improvements identified in the memorandum of understanding dated December 17, 2014, entered into between the City and Caltrans.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 3,895 $ 100% 3,895 $ - $ 1 - 0% - -
- 0% - -
$ 3,895 $ 3,895 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ 0% - - $ - $
- 0% - -
- 0% - -
$ - $ - $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 38 $ 100% 38 $ - $ 1 - 0% - -
- 0% - -
$ 38 $ 38 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Highway 50 Interchange Fee Fund
Fund 444
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 3,464
Single Family Residential High Density Per Unit $ 3,149 Multi-Family Residential Low Density Per Unit $ 2,833
Multi-Family Residential Medium Density Per Unit $ 2,517 Multi-Family Residential High Density Per Unit $ 2,363
Mixed Use - Residential Per Unit $ 2,206
Mixed User - Commercial Sq. Ft. $ 4.25
Office Park Sq. Ft. $ 3.57
General Commercial Sq. Ft. $ 5.00
Community Commercial Sq. Ft. $ 5.00
Regional Commercial Sq. Ft. $ 3.66
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 2,096,084 $ 2,589,411 $ 2,989,948 $ 2,695,506 $ 1,681,199 Interest $ 74,372 $ (150,415) $ 87,481 $ 633,755 $ 1,095,117 Total Revenues $ 2,170,456 $ 2,438,996 $ 3,077,429 $ 3,329,261 $ 2,776,316 Expenditures
AB 1600 Expenditures $ - $ - $ - $ - $ -
AB 1600 Transfers Out $ - $ - $ - $ - $ 7,807
$ - $ - $ - $ - $ 7,807
Revenues less Expenditures $ 2,170,456 $ 2,438,996 $ 3,077,429 $ 3,329,261 $ 2,768,509 Fund Balance, Beginning of Year $ 1,469,115 $ 3,639,571 $ 6,078,567 $ 9,155,996 $ 12,485,257 Fund Balance, End of Year $ 3,639,571 $ 6,078,567 $ 9,155,996 $ 12,485,257 $ 15,253,766 Available Fund Balance $ 3,639,571 $ 6,078,567 $ 9,155,996 $ 12,485,257 $ 15,253,766 FOLSOM PLAN AREA HIGHWAY 50 INTERCHANGE FEE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Highway 50 Interchange Fee. The purpose of this fee is to fund a fair share contribution toward certain Highway 50 interchanges that serve the Folsom plan area, such as, for example, the Empire Ranch Road interchange, the Oak Avenue parkway interchange, the Scott/Bidwell interchange modifications, the Prairie City Road interchange modifications, and the Rowberry Drive Overcrossing, as described in the PFFP and the nexus study.
12/09/2025 Item No.13.
FPA Highway 50 Interchange
Available Revenue Current Year 2,170,456 $ 2,438,996 $ 3,077,429 $ 3,329,261 $ 2,776,316 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 794,151 $ 2,170,456 $ 2,438,996 $ 3,077,429 $ 3,329,261 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 627,703 $ 794,151 $ 2,170,456 $ 2,438,996 $ 3,077,429 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 47,261 $ 627,703 $ 794,151 $ 2,170,456 $ 2,438,996 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ 47,261 $ 627,703 $ 794,151 $ 2,170,456 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ 47,261 $ 674,964 $ 1,461,308 $ Total Revenue Available $ 6,078,567 3,639,571 $ 9,155,996 $ 12,485,257 $ 15,253,766 $ 0 0 0 0 0
Notes:
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
Administrative Overhead (interfund transfer) 7,807 $ 100% 7,807 $ - $ 1 - 0% - -
- 0% - -
$ 7,807 $ 7,807 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2022-23 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
$ 0% - - $ - $
- 0% - -
- 0% - -
$ - $ - $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
The Folsom Plan Area Highway 50 Interchange Fee Fund reports funds being held beyond the five-years as described by AB1600. The Folsom Plan Area Highway 50 Interchange Fee is intended to provide partial funding for the US50/Empire Ranch Road Interchange, US50/East Bidwell Street Interchange modifications (TBD), US50/Rowberry Drive Crossing (TBD), and US50/Oak Avenue Parkway Interchange.
Five Year Revenue Test Using First In First Out Method
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Transit Impact Fee Fund
Fund 449
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 1,759
Single Family Residential High Density Per Unit $ 1,599 Multi-Family Residential Low Density Per Unit $ 1,439
Multi-Family Residential Medium Density Per Unit $ 1,280 Multi-Family Residential High Density Per Unit $ 1,198
Mixed Use - Residential Per Unit $ 1,121
Mixed User - Commercial Sq. Ft. $ 2.15
Office Park Sq. Ft. $ 1.80
General Commercial Sq. Ft. $ 2.55
Community Commercial Sq. Ft. $ 2.55
Regional Commercial Sq. Ft. $ 1.87
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 1,064,446 $ 1,315,011 $ 1,523,953 $ 1,363,773 $ 853,807 Interest $ 15,331 $ 24,842 $ (46,364) $ 322,264 $ 556,165 Total Revenues $ 1,079,777 $ 1,339,853 $ 1,477,589 $ 1,686,037 $ 1,409,972 Expenditures
AB 1600 Expenditures $ - $ - $ - $ - $ -
AB 1600 Transfers Out $ - $ - $ - $ - $ 3,969
$ - $ - $ - $ - $ 3,969
Revenues less Expenditures $ 1,079,777 $ 1,339,853 $ 1,477,589 $ 1,686,037 $ 1,406,003 Fund Balance, Beginning of Year $ 758,092 $ 1,837,869 $ 3,177,722 $ 4,655,311 $ 6,341,348 Fund Balance, End of Year $ 1,837,869 $ 3,177,722 $ 4,655,311 $ 6,341,348 $ 7,747,350 Available Fund Balance $ 1,837,869 $ 3,177,722 $ 4,655,311 $ 6,341,348 $ 7,747,350 FPA Transit Impact
Available Revenue Current Year 1,079,777 $ 1,339,853 $ 1,477,589 $ 1,686,037 $ 1,409,972 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 403,204 $ 1,079,777 $ 1,339,853 $ 1,477,589 $ 1,686,037 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 330,888 $ 403,204 $ 1,079,777 $ 1,339,853 $ 1,477,589 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) 24,000 $ 354,888 $ 403,204 $ 1,079,777 $ 1,339,853 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ - $ 354,888 $ 403,204 $ 1,079,777 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ 354,888 $ 754,122 $ Total Revenue Available $ 3,177,722 1,837,869 $ 4,655,311 $ 6,341,348 $ 7,747,350 $ (0) (0) (0) (0) 1
Notes:
The Folsom Plan Area Transit Fee Fund reports funds being held beyond the five-years as described by AB1600. The Transit Fee is intended to fund implementation of the Folsom Plan Area Transit Master Plan. This project cannot be implemented at this time as the plan area roadways have not been fully constructed yet.
FOLSOM PLAN AREA TRANSIT FEE
Statement of Revenues Expenditures and Changes in Fund Balance for Last Five Fiscal Years
Five Year Revenue Test Using First In First Out Method
Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Transit Fee. The purpose of this fee is to fund public transit improvements in the Folsom plan area, including, but not limited to, improvements to the transit corridor, transit parking, transit stops, and a share of the public transit vehicles, as described in the PFFP and the nexus study.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) $ 3,969 100% $ 3,969 $ - - 0% - -
- 0% - -
$ 3,969 $ 3,969 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ - 0% $ - $ -
- 0% - -
- 0% - -
$ - $ - $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
$ 0% - - $ - $
- 0% - -
- 0% - -
$ - $ - $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Corporation Yard Fee Fund
Fund 459
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 1,666
Single Family Residential High Density Per Unit $ 1,010 Multi-Family Residential Low Density Per Unit $ 608
Multi-Family Residential Medium Density Per Unit $ 292
Multi-Family Residential High Density Per Unit $ 219
Mixed Use - Residential Per Unit $ 273
Mixed User - Commercial Sq. Ft. $ 0.63
Office Park Sq. Ft. $ 0.42
General Commercial Sq. Ft. $ 0.49
Community Commercial Sq. Ft. $ 0.55
Regional Commercial Sq. Ft. $ 0.45
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 661,297 $ 840,618 $ 637,985 $ 848,641 $ 519,206
Interest $ 2,760 $ 6,532 $ 37,342 $ 96,779 $ 139,522
Total Revenues $ 664,057 $ 847,150 $ 675,327 $ 945,420 $ 658,728 Expenditures
AB 1600 Expenditures $ 281,332 $ 273,516 $ - $ - $ -
AB 1600 Transfers Out $ 588 $ 195 $ 688 $ 1,256 $ 1,460 $ 281,920 $ 273,711 $ 688 $ 1,256 $ 1,460
Revenues less Expenditures $ 382,137 $ 573,439 $ 674,639 $ 944,164 $ 657,268 Fund Balance, Beginning of Year $ 134,946 $ 517,083 $ 1,090,522 $ 1,765,161 $ 2,709,325 Fund Balance, End of Year $ 517,083 $ 1,090,522 $ 1,765,161 $ 2,709,325 $ 3,366,592 Available Fund Balance $ 517,083 $ 1,090,522 $ 1,765,161 $ 2,709,325 $ 3,366,592 FPA Corporation Yard
Available Revenue Current Year 517,083 $ 847,150 $ 675,327 $ 945,420 $ 658,728 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) - $ 243,372 $ 847,150 $ 675,327 $ 945,420 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) - $ - $ 242,684 $ 847,150 $ 675,327 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ 241,428 $ 847,150 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ - $ - $ - $ 239,968 $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 1,090,522 517,083 $ 1,765,161 $ 2,709,325 $ 3,366,592 $ Notes: (0) 0 0 0 0
Result: Five Year Revenue test met in accordance with Government Code 66001
FOLSOM PLAN AREA CORPORATION YARD FEE
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Five Year Revenue Test Using First In First Out Method
Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Corporation Yard Fee. The purpose of this fee is to fund the cost of land for the corporation yard, and the fair share of the cost of facilities and construction of the city's new corporation yard necessary to accommodate future growth in the city and the Folsom plan area, as described in the PFFP and the nexus study.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 1,460 $ 100% 1,460 $ - $ 1 $ 1,460 $ 1,460 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 1,256 $ 100% 1,256 $ - $ 1 $ 1,256 $ 1,256 $ -
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Administrative Overhead (interfund transfer) 688 $ 100% 688 $ - $ 1 $ 688 $ 688 $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Purchase Corp Yard Property $ 273,516 100% $ 273,516 $ - Administrative Overhead (interfund transfer) 195 100% 195 - 1 $ 273,711 $ 273,711 $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Purchase Corp Yard Property $ 281,332 100% $ 281,332 $ - Administrative Overhead (interfund transfer) 588 100% 588 - 1 $ 281,920 $ 281,920 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Specific Plan Capital Fee Fund
Fund 472
Use Category Basis Fee Amount
Single Family Residential Per Unit $ 16,519
Single Family Residential High Density Per Unit $ 16,519 Multi-Family Residential Low Density Per Unit $ 11,843
Multi-Family Residential Medium Density Per Unit $ 11,843 Multi-Family Residential High Density Per Unit $ 11,843 Mixed Use - Residential Per Unit $ 11,843
Mixed User - Commercial Sq. Ft. $ 3.64
Office Park Sq. Ft. $ 2.68
General Commercial Sq. Ft. $ 3.06
Community Commercial Sq. Ft. $ 3.32
Regional Commercial Sq. Ft. $ 2.82
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 10,215,972 $ 12,818,590 $ 11,488,461 $ 14,805,453 $ 8,470,208 Interest $ 129,911 $ (717,905) $ 519,830 $ 2,486,697 $ 3,376,742 Total Revenues $ 10,345,882 $ 12,100,685 $ 12,008,291 $ 17,292,150 $ 11,846,949 Expenditures
AB 1600 Expenditures $ 312,072 $ 766,238 $ 2,014,593 $ 11,249,109 $ 8,338,128 Other Expenses $ - $ - $ - $ 16,708 $ 18,203
AB 1600 Transfers Out $ - $ 10,842 $ 8,460 $ 50,295 $ 81,961 $ 312,072 $ 777,080 $ 2,023,053 $ 11,316,111 $ 8,438,292 Revenues less Expenditures $ 10,033,810 $ 11,323,606 $ 9,985,238 $ 5,976,039 $ 3,408,657 Fund Balance, Beginning of Year $ 5,768,413 $ 15,802,223 $ 27,125,829 $ 37,111,067 $ 43,087,105 Fund Balance, End of Year $ 15,802,223 $ 27,125,829 $ 37,111,067 $ 43,087,105 $ 46,495,763 Available Fund Balance $ 15,802,223 $ 27,125,829 $ 37,111,067 $ 43,087,105 $ 46,495,763 FPA Specific Plan Capital
Available Revenue Current Year 10,345,882 $ 12,100,685 $ 12,008,291 $ 17,292,150 $ 11,846,949 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 4,419,540 $ 10,345,882 $ 12,100,685 $ 12,008,291 $ 17,292,150 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 1,036,801 $ 4,419,540 $ 10,345,882 $ 12,100,685 $ 12,008,291 $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ 259,721 $ 2,656,208 $ 1,685,979 $ 5,348,372 $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 27,125,829 15,802,223 $ 37,111,067 $ 43,087,105 $ 46,495,763 $ Notes: (0) - 0 0 0
Result: Five Year Revenue test met in accordance with Government Code 66001
FOLSOM PLAN AREA SPECIFIC PLAN FEE
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Five Year Revenue Test Using First In First Out Method
Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Specific Plan fee. The fee is comprised of 7 subcomponents as follows:
1. The general capital facilities component of the FPASP fee is to fund acquisition of general capital facilities, including, but not limited to: furniture, fixtures and equipment for city facilities (including fire and police facilities); police and fire vehicles and uniformed personnel turnout gear, public works vehicles and equipment, library materials, such as books, computers, and other materials; and other general capital needs of the city in the Folsom plan area, as described in the PFFP and the nexus study.
2. The library component of the FPASP fee is to fund the construction of a branch library in the Folsom plan area, as described in the PFFP and the nexus study.
3. The municipal services center component of the FPASP fee is to fund the construction of a municipal services center in the Folsom plan area that allows customers to make utility bill and license payments, register for recreation programs, obtain and file building planning and permit applications and employment applications, and request code enforcement and other public services, as described in the PFFP and the nexus study.
4. The police component of the FPASP fee is to fund a police substation to serve the Folsom plan area, which is anticipated to include a public information counter area, conference rooms, lockers and showers, interview rooms and supervisor offices, as described in the PFFP and the nexus study.
5. The fire component of the FPASP fee is to fund two new fire stations to serve the Folsom plan area, as described in the PFFP and the nexus study.
6. The parks component of the FPASP fee is to fund the construction of one hundred twenty-five acres of parkland in the Folsom plan area comprised of two community parks, five neighborhood parks, and two local parks, as described in the PFFP and the nexus study.
7. The trails component of the FPASP fee is to fund the construction of approximately thirty miles of trails in the Folsom plan area, which include trails, a Class 1 bike path, Class II bike lanes, intersection protection, trail bridges, under-crossings, and design costs, as described in the PFFP and the nexus study.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
FPA Neighborhood Park #3 $ 2,602,186 100% $ 2,602,186 $ - Fire Station #34 2,989,164 100% 2,989,164 $ -
Folsom Plan Area Trails 203,677 100% 203,677 -
1 Natoma Street ` 2,433,045 100% 2,433,045 -
Russell Ranch Bike Trail 110,056 100% 110,056 -
Administrative Overhead (interfund transfer) 100,164 100% 100,164 - 1 $ 8,438,292 $ 8,438,292 $ -
FY 2023-24 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
FPA Neighborhood Park #3 $ 5,542,616 100% $ 5,542,616 $ - Fire Station #34 5,545,868 96% 5,310,028 235,840
Folsom Plan Area Trails 24,405 100% 24,405 -
Russell Ranch Bike Trail 291,060 100% 291,060 -
Administrative Overhead (interfund transfer) 50,295 100% 50,295 - 1 $ 11,454,243 $ 11,218,404 $ 235,840
FY 2022-23 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
FPA Neighborhood Park #3 $ 180,151 100% $ 180,151 $ -
Fire Station #34 1,477,627 100% 1,477,627 -
Folsom Plan Area Trails 127,519 100% 127,519 -
Administrative Overhead (interfund transfer) 8,460 100% 8,460 - 1 $ 1,793,757 $ 1,793,757 $ -
FY 2021-22 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
FPA Neighborhood Park #3 $ 229,228 100% $ 229,228 $ -
Fire Station #34 117,862 100% 117,862 -
Folsom Plan Area Trails 11,647 100% 11,647 -
Russell Ranch Bike Trail 280,000 100% 280,000 -
Folsom Specific Plan Area Capital Transfer 127,500 100% 127,500 - 2 Administrative Overhead (interfund transfer) 10,842 100% 10,842 - 1 $ 777,080 $ 777,080 $ -
FY 2020-21 Projects
Project
Amount
Expended
Percent Funded
by Impact Fees
Impact Fee
Expenditures
Non-Impact Fee
Expenditures
FPA Neighborhood Park #3 $ 32,072 100% $ 32,072 $ -
Russell Ranch Bike Trail 280,000 100% 280,000 -
$ 312,072 $ 312,072 $ -
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support. 2 Interfund transfers are used to reimburse the Public Works Fund. The Public Works Fund captured the expenses for the purchase.
12/09/2025 Item No.13.
City of Folsom
Developer Impact Fee Compliance 2025
Folsom Plan Area Solid Waste Capital Fee Fund
Fund 544
Use Category Basis Fee Amount
Single Family Residential Per Unit 627 $
Single Family Residential High Density Per Unit 627 $
Multi-Family Residential Low Density Per Unit 417 $
Multi-Family Residential Medium Density Per Unit 417 $
Multi-Family Residential High Density Per Unit 417 $
Mixed Use - Residential Per Unit 417 $
Mixed User - Commercial Sq. Ft. 0.47 $
Office Park Sq. Ft. 0.47 $
General Commercial Sq. Ft. 0.47 $
Community Commercial Sq. Ft. 0.47 $
Regional Commercial Sq. Ft. 0.47 $
Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Revenues
Fees $ 480,558 382,189 $ 465,761 $ 555,321 $ 319,474 $
Interest $ 7,264 5,787 $ 28,384 $ 32,322 $ 27,413 $
Total Revenues $ 487,822 387,976 $ 494,145 $ 587,643 $ 346,886 $ Expenditures
AB 1600 Expenditures $ 216,006 34,905 $ 80,000 $ 1,336,595 $ 119,692 $ AB 1600 Transfers Out $ - - $ 997 $ 7,673 $ 3,159 $
$ 216,006 34,905 $ 80,997 $ 1,344,268 $ 122,851 $
Revenues less Expenditures 353,071 $ 271,817 $ 413,148 $ (756,625) $ 224,036 $ Fund Balance, Beginning of Year 290,365 $ 643,436 $ 915,252 $ 1,328,400 $ 571,775 $ Fund Balance, End of Year $ 643,436 $ 915,252 $ 1,328,400 $ 571,775 $ 795,810 Available Fund Balance $ 643,436 $ 915,252 $ 1,328,400 $ 571,775 $ 795,810 FPA Solid Waste Capital
Available Revenue Current Year 387,976 $ 487,822 $ 494,145 $ 571,775 $ 346,886 $ Available Revenue Prior Fiscal Year (2-yr Old Funds) 163,919 $ 387,976 $ 487,822 $ - $ 448,924 $ Available Revenue Prior Fiscal Year (3-yr Old Funds) 91,540 $ 39,454 $ 346,433 $ - $ - $ Available Revenue Prior Fiscal Year (4-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Prior Fiscal Year (5-yr Old Funds) - $ - $ - $ - $ - $ Available Revenue Greater than Five Prior Fiscal Years - $ - $ - $ - $ - $ Total Revenue Available $ 915,252 643,436 $ 1,328,400 $ 571,775 $ 795,810 $ Notes: (0) - (0) 0 0
Result: Five Year Revenue test met in accordance with Government Code 66001 Five Year Revenue Test Using First In First Out Method
FOLSOM PLAN AREA SOLID WASTE FEE
for Last Five Fiscal Years
Statement of Revenues Expenditures and Changes in Fund Balance Section 3.120.040 of the Folsom Municipal Code establishes the provision for collection of a Solid Waste Fee. The purpose of this fee is to fund solid waste vehicles and waste container purchases required to maintain the level of municipal solid waste service in the Folsom plan area described in the PFFP and the nexus study.
12/09/2025 Item No.13.
Capital Improvement Projects
FY 2024-25 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers 119,692 $ 100% 119,692 $ - $
Administrative Overhead (interfund transfer) 3,159 100% 3,159 - 1 $ 122,851 122,851 $ - $
FY 2023-24 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers 108,920 $ 100% 108,920 $ - $
Equipment Purchases 5,846,411 21% 1,227,675 4,618,736
Administrative Overhead (interfund transfer) 7,673 100% 7,673 - 1 $ 1,344,268 5,963,004 $ 4,618,736 $
FY 2022-23 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers 80,000 $ 100% 80,000 $ - $
Administrative Overhead (interfund transfer) 997 100% 997 - 1 0% - - -
$ 80,997 80,997 $ - $
FY 2021-22 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers 66,006 $ 100% 66,006 $ - $
Equipment Purchases 349,978 43% 150,000 199,978
0% - - -
$ 216,006 415,984 $ 199,978 $
FY 2020-21 Projects
Project
Amount
Expended
Percent
Funded by
Impact Fees
Impact Fee
Expenditures
Non-Impact
Fee
Expenditures
Garbage Containers 34,905 $ 100% 34,905 $ - $
0% - - -
0% - - -
$ 34,905 34,905 $ - $
Notes:
1 Interfund transfers are used to reimburse the General Fund for providing General Government support.
12/09/2025 Item No.13.
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12/09/2025 Item No.13.
Folsom City Council
Staff Report
1 MEETING DATE: 12/9/2025
AGENDA SECTION: Consent Calendar
SUBJECT: Receive and File SB-165 Annual Reports for Community Facilities Districts No. 13, No. 14, No. 2013-1, No. 16, No. 17, No. 18, No. 19, No. 20, No. 20-1, No. 21, No. 22, and No. 23 to Comply with the Local Agency Special Tax Bond and
Accountability Act
FROM: Finance Department
RECOMMENDATION / CITY COUNCIL ACTION
It is recommended that the City Council receive and file SB-165 Annual Reports for Community Facilities Districts No. 13, No. 14, No. 2013-1, No. 16, No. 17, No. 18, No. 19, No. 20, No. 20-1, No. 21, No. 22, and No. 23 to Comply with the Local Agency Special Tax Bond and Accountability Act.
BACKGROUND / ISSUE
The Local Agency Special Tax Bond and Accountability Act (the “Act”), enacted by Senate Bill 165, is codified in California Government Code Sections 50075 through 50077 and 53410 through 53412. The Act requires:
that any local special tax measure subject to voter approval contain a statement indicating the specific single purpose of the special tax that the proceeds of the special tax be applied to that purpose the creation of an account into which the proceeds shall be deposited an annual report containing specified information concerning the use of the proceeds.
The Act imposes similar accountability requirements with respect to any local bond measure that is subject to voter approval that would provide for the sale of bonds by a local agency.
12/09/2025 Item No.14.
2 These requirements only apply to local agencies that have imposed special taxes or issued bond measures subject to voter approval after January 1, 2001.
The City currently has 18 districts which have imposed special taxes or issued bond measures subject to voter approval after January 1, 2001. These districts are:
Community Facilities District No. 13 (American River Canyon North Maintenance District)
Community Facilities District No. 14 (Parkway II)
Community Facilities District No. 2013-1 (Water Facilities and Supply) Community Facilities District No. 16 (The Islands at Parkshore) Improvement Area 1 Community Facilities District No. 16 (The Islands at Parkshore) Improvement Area 2 Community Facilities District No. 17 (Willow Hill Pipeline) Community Facilities District No. 18 (Folsom Plan Area – Area-Wide Improvements and Services)
Community Facilities District No. 19 (Mangini Ranch)
Community Facilities District No. 20 (Russell Ranch)
Community Facilities District No. 20-1 (Russell Ranch 2) Community Facilities District No. 21 (White Rock Springs Ranch) Community Facilities District No. 22 (Folsom Heights) Community Facilities District No. 23 (Folsom Ranch) Improvement Area 1 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 2 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 3 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 4 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 5 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 6 Community Facilities District No. 23 (Folsom Ranch) Improvement Area 7 The Chief Fiscal Officer of these 18 districts hereby submits the annual reports for each of these districts.
POLICY / RULE
1. California Government Code, Section 50075.3 states the chief fiscal officer of the levying local agency shall file a report with its governing body no later than January 1, 2002 and at least once a year thereafter. The annual report shall contain both the following: (a) The amount of funds collected and expended; and (b) the status of any project required or authorized to be funded as identified in Section 50075.1(a).
2. California Government Code, Section 53411 states the chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, 2002 and at least once a year thereafter. The annual report shall contain both the following:
12/09/2025 Item No.14.
3 (a) The amount of funds collected and expended; and (b) the status of any project required or authorized to be funded as identified in Section 53410(a).
3. California Government Code, Section 50075.1(a) requires a statement indicating the specific purposes of the special tax.
4. California Government Code, Section 53410(a) requires a statement indicating the specific purposes of the bond.
ANALYSIS
Community Facilities District No. 13, American River Canyon North Maintenance District, was established July 24, 2001, primarily to fund the maintenance of landscape areas in American River Canyon North, as well as collecting for other authorized services. In fiscal year 2025, the district collected $121,225 and expended $113,753. The cash balance at year end was $6,930 and the status of the district is on-going.
Community Facilities District No. 14, Parkway II, was established September 25, 2001, to finance the acquisition and construction of certain public facilities within the district. $18,200,000 in bonds were issued May 9, 2002, and partially advance refunded July 19, 2007.
In fiscal year 2018, additional bonds were issued. The 2007 bonds were refunded on July 11, 2017, and the final maturity for the outstanding bonds is September 1, 2032. In fiscal year 2025, the district had $97,112 in collections and expended $10,687 from the acquisition and construction fund, leaving a balance of $2,222,035 remaining, and the status of the district is on-going.
Community Facilities District No. 2013-1, Water Facilities and Supply, was established January 14, 2014 to fund all or a portion of the water treatment and storage and distribution facilities, water supply costs, and other costs pursuant to the Water Supply and Facilities Plan and Agreement. In fiscal year 2025, the district collected $1,599,496 and expended $1,580,099.
The cash balance at year end was $1,010,281, and the status of the district is on-going.
Community Facilities District No. 16, The Islands at Parkshore, was established March 10, 2015 to finance the acquisition and construction of certain public facilities within the district, and to fund ongoing maintenance of the improvements within the district. In fiscal year 2025, Improvement Area 1 had no collections nor expenses for the acquisition and construction fund, leaving a balance of $0. The debt service reserve account for Improvement Area 1 had a balance of $430,216. On July 18, 2019, bonds were issued for Improvement Area 2. In fiscal year 2025, Improvement Area 2 had $8,993 in collections and no expenses for the acquisition and construction fund, leaving a balance of $199,312 remaining. The debt service reserve account for Improvement Area 2 had a balance of $242,250. In fiscal year 2025, the district collected an amount of $184,363 and expended $79,525 for maintenance. The cash balance at year end was $853,758, and the status of the district is on-going.
12/09/2025 Item No.14.
4 Community Facilities District No. 17, Willow Hill Pipeline, was established March 24, 2015 to finance water facilities, including the Willow Hill Transmission Pipeline construction and rehabilitation project, within or in the vicinity of CFD No. 17. In fiscal year 2025, the district had no collections nor expenses for the acquisition and construction fund, leaving a balance of $0. The debt service reserve account for CFD No. 17 had a balance of $400,892. The status of the district is on-going.
Community Facilities District No. 18, Folsom Plan Area – Area-Wide Improvements and Services, was established December 8, 2015 to finance the Willow Hill Pipeline facilities, offsite water facilities, sanitary sewer system, aquatic center phase 1 and 2, quarry road, water infrastructure, interchanges, selected trails and roadway widenings, and other backbone facilities to serve the Folsom Plan Area. In addition, the planned services to be financed include the maintenance of parks, trails, landscape corridors, medians and open spaces; streets, street light and safety light maintenance; and storm drainage facilities maintenance. $26,735,000 in bonds were issued on October 23, 2024. The district had collections of $26,286,744 and expenditures of $7,975,541 from bond proceeds, leaving a balance of $18,311,203 in the acquisition and construction fund. The debt service reserve account for CFD No. 18 had a balance of $1,920,810. In fiscal year 2025, the district collected $2,548,477 and expended $1,075,173 for maintenance. The cash balance at year end was $5,118,663, and the status of the district is on-going.
Community Facilities District No. 19, Mangini Ranch, was established January 12, 2016 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements, operations, and management; landscape corridor maintenance; streetlight, median, storm water, and community amenities maintenance; and miscellaneous cost related to any of the items described above. $28,530,000 in bonds were issued August 10, 2017. In fiscal year 2020, an additional $14,040,000 in bonds were issued. In fiscal year 2025, the district had no collections nor expenses for the acquisition and construction fund, leaving a balance of $0. The debt service reserve account for CFD No. 19 had a balance of $3,190,776. In fiscal year 2025, the district collected $212,182 and expended $61,269 in the maintenance account. The cash balance at year end was $1,019,703, and the status of the district is on-going.
Community Facilities District No. 20, Russell Ranch, was established November 14, 2017 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; and other expenses. $13,255,000 in bonds were issued June 5, 2018. In fiscal year 2024, an additional $11,225,000 in bonds were issued. In fiscal year 2025, the district had collections of $486,853 and no expenditures from bond proceeds, leaving a balance of $10,790,105 in the acquisition and construction fund. The debt service reserve account had a balance of $1,835,065. The status of the district is on-going.
12/09/2025 Item No.14.
5 Community Facilities District No. 20-1, Russell Ranch 2, was established June 24, 2025 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; and other expenses. As of June 30, 2025, the district had no collections nor expenses. The status of the district is on-going.
Community Facilities District No. 21, White Rock Springs Ranch, was established February 13, 2018 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; and other expenses. On December 5, 2019, $9,695,000 in bonds were issued. On April 21, 2021, an additional $11,815,000 in bonds were issued. In fiscal year 2025, the district had no collections nor expenses for the acquisition and construction fund, leaving a balance of $0. The debt service reserve account for CFD No. 21 had a balance of $1,539,037. The status of the district is ongoing.
Community Facilities District No. 22, Folsom Heights, was established November 27, 2018 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; and other expenses. Additionally, the authorized services to be funded from the levy include landscape corridor maintenance; open space improvements, street light maintenance; and miscellaneous cost related to any of the items described above. As of June 30, 2025, the district had no collections nor expenses. The status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 1, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. $12,925,000 in bonds were issued on October 30, 2020. On April 27, 2022, and additional $11,855,000 in bonds were issued. In fiscal year 2025, the district had collections of $96,184 and expended $2,070,777 from bond proceeds, leaving a balance of $60,951 in the acquisition and construction fund. The debt service reserve account had a balance of $1,761,509. In fiscal year 2025, the district collected $160,376 and expended $53,770 in the maintenance account. The cash balance at year end was $454,452 and the status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 2, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee
12/09/2025 Item No.14.
6 Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. $10,760,000 in bonds were issued on April 25, 2024. In fiscal year 2025, the district collected $218,422 and expended $680,852 from bond proceeds, leaving a balance of $3,982,531 in the acquisition and construction fund. The debt service reserve account had a balance of $834,000. In fiscal year 2025, the district collected $35,524 and expended $23,441 in the maintenance account. The cash balance at year end was $49,392, and the status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 3, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. $9,430,000 in bonds were issued August 10, 2022. In fiscal year 2025, the district collected $117,382 and expended $0 from bond proceeds, leaving a balance of $2,601,527 in the acquisition and construction fund. The debt service reserve account had a balance of $717,993. In fiscal year 2025, the district collected $169,554 and expended $7,011 in the maintenance account. The cash balance at year end was $518,030, and the status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 4, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. $10,705,000 in bonds were issued on December 5, 2024. The district had collections of $10,002,373 and expenditures of $10,002,373 from bond proceeds, leaving a balance of $0 in the acquisition and construction fund. The debt service reserve account had a balance of $840,071. In fiscal year 2025, the district collected $141,546 and expended $22,832 in the maintenance account. The cash balance at year end was $243,171, and the status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 5, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee
12/09/2025 Item No.14.
7 Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. As of June 30, 2025, the district had no collections nor expenses. The status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 6, was established May 26, 2020 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee Obligation; and other expenses. In fiscal year 2023, the special tax formula for the district was amended to remove the facilities special tax component, beginning fiscal year 2024.
Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. In fiscal year 2025, the district collected $7,311 and expended $1,963 in the maintenance account. The cash balance at year end was $6,407, and the status of the district is on-going.
Community Facilities District No. 23, Folsom Ranch Improvement Area 7, was established December 14, 2021 to finance public facilities improvements including transportation, water system, recycled water system, drainage system, wastewater system, park, parkway, and open space improvements; Specific Plan infrastructure fee infrastructure; Special Plan Infrastructure Fee Obligation; and other expenses. Additionally, the authorized services to be funded from the levy include open space improvements; landscape corridor maintenance; street light maintenance; median and entry maintenance; neighborhood park maintenance; community amenities; storm water management; and miscellaneous cost related to any of the items described above. In fiscal year 2025, the district collected $42,559 and expended $5,560 in the maintenance account. The cash balance at year end was $64,098, and the status of the district is on-going.
FINANCIAL IMPACT
There is no discernable financial impact on the City of Folsom.
ENVIRONMENTAL REVIEW
This action is exempt from environmental review pursuant to CEQA Guidelines §15061(b)(3).
ATTACHMENT
1. SB-165 Annual Report for Community Facilities Districts
12/09/2025 Item No.14.
8 Submitted,
Stacey Tamagni
Finance Director
12/09/2025 Item No.14.
Attachment 1
12/09/2025 Item No.14.
1 SENATE BILL 165
Senate Bill 165, filed with the Secretary of State on September 19, 2000, enacted the Local Agency Special Tax and Bond Accountability Act. This Act requires that any local special tax or local bond measure subject to voter approval contain a statement indicating the specific purposes of the special tax, require that the proceeds of the special tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to any local special tax measure or local bond measure adopted on or after January 1, 2001 in accordance with Section 50075.1 or Section 53410 of the California Government Code.
Some of the requirements of the Act are handled at the formation of the Special Tax District and others are handled through annual reports. This Section of this report intends to comply with Section 50075.3 or Section 53411 of the California Government Code that states:
“The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, 2002, and at least once a year thereafter. The annual report shall contain all of the following:
(a) The amount of funds collected and expended.
(b) The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 or Section 53410.”
The requirements of the Act apply to the funds for the following Districts:
Community Facilities District No. 13, American River Canyon North Established July 24, 2001
Purpose of Special Tax
Community Facilities District No. 13, American River Canyon North (“CFD”) primarily funds the maintenance of landscape areas of American River Canyon North included within the boundaries of the CFD. In addition to the maintenance costs, the CFD also provides funding for costs associated with collecting and administering the special taxes and annually administering the CFD. The special tax funds levied may pay for any authorized service. The City may also accumulate funds for authorized services.
The CFD’s authorized services include the following:
1. The repair and maintenance of parkways, landscaping, open space, greenbelts, bikeways, irrigation facilities, soundwalls, street lights on arterial parkways, monuments and signs, and other appurtenance within and along public right-of-way.
2. Cost of scheduled inspections of the maintenance of landscaped areas.
3. Utility bills associated with the maintenance of landscaped areas.
4. CFD formation and annual administration costs.
5. Miscellaneous costs related to any of the items described above including planning, engineering, legal, and administration.
12/09/2025 Item No.14.
2 Fiscal Year 2024/25 Collections & Expenditures
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Service
Status
($542) $121,225 $113,753 $6,930 On-going
CFD #13 Detail
June 30, 2024 Maintenance District Fund Cash Balance: (542)$ Revenues:
American River Canyon North Direct Levy 120,713$
Interest Earned 512
Total Revenues: 121,225$
Expenses:
Water & Utilities 26,941$
Monthly Landscape Maintenance 50,000
Repairs & Replacement 7,827
Departmental Charges -
Project Construction -
CFD Admin 6,837
Other Expenses 413
Transfers Out 23,068
Total Expenses: 115,086$
Change in Receivables/Liabilities 1,333
June 30, 2025 Maintenance District Fund Cash Balance: 6,930$
12/09/2025 Item No.14.
3 City of Folsom
Community Facilities District No. 14 (Parkway Phase II) Established September 25, 2001
Purpose of Special Tax
Community Facilities District No. 14 (Parkway Phase II) (“CFD”) provided funds to finance the acquisition and construction of certain public facilities and the payment of certain fees relating to public facilities generally described as the construction of portions of Blue Ravine Road, Parkway Drive, East Natoma Street and the Oak Avenue Parkway/Blue Ravine Road Intersection, together with street lights, soundwalls and landscaping and hardscape improvements, the construction of drainage improvements within Humbug/Willow Creek Parkway, improvements to the existing sewer lift station at Willow Creek Parkway and related force mains and the construction of fire facilities and parks within the CFD.
Fiscal Year 2024/25 Collections & Expenditures
Series 2017 Special Tax Refunding Bonds
Bonds Issued July 11, 2017
$14,640,000
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current Year
Expenses
6/30/2025
Balance
Refunding
Escrow
Deposit
$15,240,765 $0 $15,240,764 $0 $0 $0 $0
Acquisition
and
Construction
1,790,000 2,162,452 26,840 2,135,610 97,112 10,687 2,222,035 Costs of
Issuance
88,992 88,992 0 0 0 0 0
Bond
Proceeds
389 389 0 0 0 0 0
12/09/2025 Item No.14.
4 CFD #14 Detail
June 30, 2024 Acquisition & Construction Fund Cash Balance: 2,135,610.00$ Revenues:
Proceeds from Series 2017 Refunding Bonds -$
Interest Earned 97,112.00$
Transfers In -$
Total Revenues: 97,112.00$
Expenses:
Construction -$
Transfers Out -$
Total Expenses: -$
Change in Receivables/Liabilities (10,687.40)$
June 30, 2025 Acquisition & Construction Fund Cash Balance: 2,222,034.60$
12/09/2025 Item No.14.
5 City of Folsom
Community Facilities District No. 2013-1 (Water Facilities and Supply) Established January 14, 2014
Purpose of Special Tax
Water Treatment, Storage and Distribution Facilities
Generally, all work and improvements to design, construct, install and upgrade the public water treatment, storage and distribution facilities described below, all to be located on public property (whether the dedicated road right-of-way, dedicated easements, or publicly-owned land), including but not limited to mobilization, clearing, grubbing, tree removal, protective fencing and erosion control, dewatering, lime treatment, trenching, and related appurtenant work and facilities, together with the costs and expense of engineering design, plan review, construction-related surety bonds or like security instruments, construction staking and management, inspection, permitting costs, and any like fees and costs incidental to such construction and installation for the following items:
Water Systems Optimization Review Program costs including:
o Costs for engineering, tests and studies, legal and other professional services and project administration
o Willow Hill pipeline lining improvement costs
Water treatment, pumping and conveyance facilities required to treat, pump and convey water from the City's water treatment plant to the Folsom Plan Area Specific Plan including:
o Water treatment plant upgrades
o Pump station, booster pumps and related appurtenances o Additional water conveyance facilities and connections Water Supply Costs
Annual water supply costs to the City pursuant to the Water Supply and Facilities Plan and Agreement between the City of Folsom and Certain Landowners in the Folsom Plan Area recorded on January 24, 2013.
Other Costs
In addition to the above facilities, other incidental expenses as authorized by the Mello-Roos Community Facilities Act of 1982, including, but not limited to, the cost of planning and designing the facilities (including the cost of environmental evaluation and environmental remediation); engineering and surveying; construction staking; utility relocation and demolition costs incidental to the construction of the public facilities; costs of project/construction management; costs (including the costs of legal services) associated with the formation of the district; issuance of bonds (if any); determination of the amount of taxes; collection of taxes; payment of taxes; costs of calculating and providing reimbursements from one-time special tax payments; or costs otherwise incurred in order to carry out the authorized purposes of the district; and any other expenses incidental to the formation and implementation of the district and to the construction, completion, inspection and acquisition of the authorized facilities.
Fiscal Year 2024/25 Collections & Expenditures
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Project
Status
$990,884 $1,599,496 $1,580,099 $1,010,281 On-going
12/09/2025 Item No.14.
6 CFD #2013-1 Detail
June 30, 2024 Fund Cash Balance: 990,884$
Revenues:
CFD 2013-1 Water Facilities & Supply Direct Levy 1,540,791$ Prepayment -
Interest Earned 58,705
Total Revenues: 1,599,496$
Expenses:
Water Supply 1,429,322$
CFD Admin 24,321
Transfers Out 33,000
Total Expenses: 1,486,643$
Change in Receivables/Liabilities (93,456)
June 30, 2025 Fund Cash Balance: 1,010,281$
12/09/2025 Item No.14.
7 City of Folsom
Community Facilities District No. 16 (The Islands at Parkshore) Improvement Area No. 1 and Improvement Area No. 2
Established March 10, 2015
Improvement Area No. 1 Bonds Issued March 15, 2018
Improvement Area No. 2 Bonds Issued July 18, 2019
Purpose of Special Tax
Facilities
The planned public facilities for Community Facilities District No. 16 (The Islands at Parkshore) (“CFD”) include the following: construction of sanitary sewers (including gravity sewers, manholes and appurtenances), storm drains (including inlets, outlets, channels, structures, junctions, manholes and catch basins), water facilities (including distribution mains and appurtenances), power, telephone and gas utilities, street improvements (including curbs, gutters, sidewalks, landscaping and striping, traffic signals and street lights), bridge improvements, park improvements, landscaping and slope planting, all within or in the vicinity of the CFD. The public facilities shall include all related clearing and grubbing, grading and appurtenances, and any removal or temporary signage or markings related thereto.
All street and bridge improvements include widening, paving and/or re-paving, striping, and/or restriping, pedestrian sidewalks or other related improvements or appurtenances, and utilities are located within the public right of way.
All facilities and related costs eligible to be funded include all City development impact fees, sewer connection fees, water connection fees, drainage fees, traffic mitigation fees, park fees, and other City fees related to facilities.
All public facilities shall include attributed costs of engineering, design, planning, construction staking, materials testing and coordination of the public facilities. The public facilities should be constructed pursuant to plans and specifications approved by the City (or other governmental entity that will own and operate the same).
The foregoing description of the types of facilities eligible to be financed is general in nature and includes any appurtenant work and incidental expenses relating to the facilities. The final nature and location of the facilities will be determined upon the preparation of final plans and specifications for such facilities.
Services
It is intended that the CFD will be eligible to fund all or a portion of the costs of construction, operation, maintenance, repair, and servicing of parks, landscaping and irrigation improvements, street and landscape lighting, fencing and/or walls, sidewalks, trails, pathways, water quality/drainage basins, wetlands, and appurtenant facilities within or adjacent to the CFD.
The CFD may fund any of the following related to the maintenance of the services described above:
obtaining, repairing, reconstructing, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/or equipment, apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of personnel necessary or convenient to provide the services, and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services. It is expected that the services will be provided by the City, either with
12/09/2025 Item No.14.
8 its own employees or by contract with third parties, or any combination thereof. The CFD may also fund administrative fees of the City related to the CFD.
Fiscal Year 2024/25 Collections & Expenditures
Improvement Area 1 Facilities
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current Year
Expenses
6/30/2025
Balance
Acquisition
and
Construction
$4,932,775 $4,932,775 $4,932,775 $0 $0 $0 $0
Costs of
Issuance
333,096 333,096 333,096 0 0 0 0
Reserve
Subaccount
430,680 436,969 2,424 434,545 0 4,329 430,216
Improvement Area 2 Facilities
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current Year
Expenses
6/30/2025
Balance
Acquisition
and
Construction
$2,798,453 $2,814,056 $2,623,738 $190,319 $8,993 $0 $199,312 Costs of
Issuance
251,582 251,582 251,582 0 0 0 0
Reserve
Fund
237,773 246,370 1,630 244,740 0 2,490 242,250
CFD #16 IA2 Fund Detail
June 30, 2024 Acquisition and Construction Fund Cash Balance: 190,319$ Revenues:
Proceeds from Series 2019 Bonds -$
Interest Earned 8,993$
Total Revenues: 8,993$
Expenses:
Progress Payment -$
Total Expenses: -$
Change in Receivables/Liabilities -
June 30, 2025 Acquisition and Construction Fund Cash Balance: 199,312$
12/09/2025 Item No.14.
9 Services
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Project
Status
$748,920 $184,363 $79,525 $853,758 On-going
CFD #16 Maintenance Fund Detail
June 30, 2024 Maintenance District Fund Cash Balance: 748,920$ Revenues:
CFD #16 (IA1) Services Direct Levy 71,205$
CFD #16 (IA2) Services Direct Levy 80,214
Interest Earned 32,944
Total Revenues: 184,363$
Expenses:
Water & Utilities 10,627$
Monthly Landscape Maintenance 49,710
Repairs & Replacement 4,474
Departmental Charges -
Project Construction -
CFD Admin -
Other Expenses -
Transfers Out 16,053
Total Expenses: 80,864$
Change in Receivables/Liabilities 1,339
June 30, 2025 Maintenance District Fund Cash Balance: 853,758$
12/09/2025 Item No.14.
10 City of Folsom
Community Facilities District No. 17 (Willow Hill Pipeline) Established March 24, 2015
Purpose of Special Tax
The planned public facilities for Community Facilities District No. 17 (Willow Hill Pipeline) (“CFD”) include the following: water facilities (including the Willow Hill Transmission Pipeline construction and rehabilitation project, and all ancillary work necessary or appropriate related thereto), all within or in the vicinity of the CFD. The public facilities shall include all related clearing and grubbing, grading and appurtenances, and any removal or temporary signage or markings related thereto.
CFD bond proceeds may not be used to pay, or reimburse previously-paid, development related fees, including, but not limited to, development impact fees, City community services fee, development processing fees, school fees, sewer connection fees, water connection fees, drainage fees, traffic mitigation fees, and other City fees related to facilities.
All public facilities shall include attributed costs of engineering, design, planning, construction staking, materials testing and coordination of the public facilities. The public facilities should be constructed pursuant to plans and specifications approved by the City (or other governmental entity that will own and operate the same).
The foregoing description of the types of facilities eligible to be financed is general in nature and includes any appurtenant work and incidental expenses relating to the facilities. The final nature and location of the facilities will be determined upon the preparation of final plans and specifications for such facilities.
Fiscal Year 2024/25 Collections & Expenditures
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current
Year
Expenses
6/30/2025
Balance
Acquisition and
Construction
$5,700,000 $5,700,000 $5,700,000 $0 $0 $0 $0
Reserve Account 408,381 414,066 9,200 404,866 0 3,974 400,892 Underwriter’s
Discount
96,254 96,254 96,254 0 0 0 0
Costs of Issuance 327,195 346,289 308,132 0 0 0 0
12/09/2025 Item No.14.
11 City of Folsom
Community Facilities District No. 18
(Folsom Plan Area – Area-Wide Improvements and Services) Established December 8, 2015
Special Tax Revenue Bonds, Series 2024 Issued October 23, 2024 Purpose of Special Tax
Facilities
The planned public facilities for Community Facilities District No. 18 (Folsom Plan Area – Area-Wide Improvements and Services) (“CFD”) include the following:
Willow Hill Pipeline Facilities – These facilities consist of water facilities (including the Willow Hill Transmission Pipeline construction and rehabilitation project, and all ancillary work necessary or appropriate related thereto), all within or in the vicinity of the CFD. The improvements shall include all related clearing and grubbing, grading and appurtenances, and any removal or temporary signage or markings related thereto.
Off-site Water Facilities – These facilities consist of existing and new facilities such as a water treatment plant, a pump station and expansion thereof, transmission pipelines, reservoirs, and the distribution system to serve the Folsom Plan Area.
Sanitary Sewer System – These facilities include a series of transmission pipelines, pump stations, and force mains, to serve the Folsom Plan Area.
Aquatic Center Phase 1 – These facilities include a competitive swimming pool, a recreation activity pool, and related support pool-related buildings and structures, such as maintenance and locker room facilities, which will serve the Folsom Plan Area.
Quarry Road – These facilities include the special road design along Prairie City Road from U.S. Highway 50 to White Rock Road or alternative route to accommodate heavy truck traffic to and from potential future aggregate quarry sites south of the Folsom Plan Area as identified in the City’s Truck Management Plan approved by the City Council on December 6, 2011 via Resolution 8933.
Water Infrastructure – These facilities include the development of water pipelines, booster pump stations, pressure regulating stations, water treatment plant, water reservoirs, land costs, off-site capacity building, and systems optimization efforts throughout the CFD.
Aquatic Center Phase 2 – These facilities include a community center, gymnasium, multi-purpose classrooms, a senior center, teen activity rooms which will serve the Folsom Plan Area.
Selected Trails – These facilities consist of a portion of the 30 miles of trails proposed to be built in the Folsom Plan Area. The comprehensive bike system consists of Class I paths and Class II bike lanes connecting residential neighborhoods with schools, parks, and other major destinations. The plan costs include trails, intersection protection, trail bridges, undercrossings, and design fees.
Interchanges – These facilities include the modifications to existing interchanges and the construction of new Highway 50 interchange improvements including the acquisition of land.
12/09/2025 Item No.14.
12 Selected Roadway Widenings – These facilities include the necessary infrastructure improvements to widen the Oak Avenue, Empire Ranch Road, and Prairie City Road from two to four lanes.
Other Backbone Facilities – These consist of additional backbone public facilities needed to serve the Folsom Plan Area. The additional backbone public facilities include parks, transit services, fire facilities and equipment, police facilities and equipment, municipal service center, corporation yard, solid waste, branch library, and transportation.
All facilities shall include attributed costs of engineering, design, planning, construction staking, materials testing and coordination of the facilities. The facilities should be constructed pursuant to plans and specifications approved by the City (or other governmental entity that will own and operate the same).
The foregoing description of the types of facilities eligible to be financed is general in nature and includes any appurtenant work and incidental expenses relating to the facilities. The final nature and location of the facilities will be determined upon the preparation of final plans and specifications for such facilities.
Services
The planned services to be financed by the CFD include the following: park, trail, landscape corridor, median, and open space maintenance; street, street light and safety light maintenance; and storm drainage facilities maintenance.
The CFD annual maintenance functions and costs generally will include the installation, maintenance and servicing of turf, ground cover, shrubs and trees, irrigation systems, drainage facilities and drainage systems, street lighting, fencing, soundwalls, sidewalks, monuments, statuary, fountains, water quality ponds, park facilities, open space maintenance including but not limited to maintaining the open space areas located adjacent to avoided or created habitat mitigation areas and other buffer areas between the open space and vertical development, bike trails, walkways, drainage swales and other ornamental structures and facilities, entry signage, street pavers, art work, and monuments and all necessary appurtenances, and labor, materials, supplies, utilities (including water and electricity) and equipment, as applicable, for property owned or maintained by the City. Annual maintenance costs include an allowance for long-term repair and replacement of improvements.
The CFD may fund any of the following related to the maintenance of the services described above:
obtaining, repairing, reconstructing, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/or equipment, apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of the personnel necessary or convenient to provide the services, and other related expenses and the provision of reserves for repairs and replacements for the future provision of services. It is expected that the services will be provided by the City, either with its own employees or by contract with third parties, or any combination thereof. The CFD may also fund administrative fees of the City related to the CFD.
12/09/2025 Item No.14.
13 Fiscal Year 2024/25 Collections & Expenditures
Facilities
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current
Year
Expenses
6/30/2025
Balance
Acquisition and
Construction
$25,800,000 $0 $0 $0 $26,286,744 $7,975,541 $18,311,203 Reserve Account 1,920,250 0 0 0 1,920,810 0 1,920,810
Underwriter’s
Discount
257,371 0 0 0 257,371 257,371 0
Costs of Issuance 532,791 0 0 0 532,791 532,791 0
Services
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Project
Status
$3,645,359 $2,548,477 $1,075,173 $5,118,663 On-going
CFD #18 Fund Detail
June 30, 2024 Acquisition and Construction Fund Cash Balance: -$ Revenues:
Proceeds from Series 2024 Bonds 25,800,000$
Interest Earned 486,744
Total Revenues: 26,286,744$
Expenses:
Progress Payment #1 to Mangini Improvement Co 1,709,086$ Progress Payment #2 to City of Folsom 626,070
Phase 2 Water Line Construction Costs 5,640,385
Total Expenses: 7,975,541$
Change in Receivables/Liabilities -
June 30, 2025 Acquisition and Construction Fund Cash Balance: 18,311,203$
12/09/2025 Item No.14.
14 CFD #18 Detail
June 30, 2024 Maintenance District Fund Cash Balance: 3,645,359$ Revenues:
Area-Wide Maintenance Direct Levy 2,392,863$
Reimbursements 4,000
Interest Earned 151,614
Total Revenues: 2,548,477$
Expenses:
Water & Utilities 171,163$
Monthly Landscape Maintenance 397,793
Repairs & Replacement 359,199
Contracts 68,015
Departmental Charges -
CFD Admin -
Other Expenses -
Transfers Out 93,853
Total Expenses: 1,090,023$
Change in Receivables/Liabilities 14,850
June 30, 2025 Maintenance District Fund Cash Balance: 5,118,663$
12/09/2025 Item No.14.
15 City of Folsom
Community Facilities District No. 19 (Mangini Ranch)
Established January 12, 2016
Special Tax Revenue Bonds, Series 2017 Issued August 23, 2017 Special Tax Revenue Bonds, Series 2019 Issued August 7, 2019 Purpose of Special Tax
Facilities
The public facilities for Community Facilities District No. 19 (Mangini Ranch) (“CFD”) include the following:
Transportation Improvements: Eligible roadway improvements include, but are not limited to:
acquisition of land and easements; roadway design; project management; bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete and/or pavers; joint trenches, underground utilities and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including onsite and off-site), enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters, Bus Rapid Transit improvements including transfer stations and regional public transit improvements; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed above also include any and all necessary underground potable and recycled water, sanitary sewer, and storm drainage system improvements. Authorized facilities include the following transportation improvements:
Scott Road.
Easton Valley Parkway—from Scott Road to Placerville Road. Street "A"—from Scott Road to Placerville Road.
Street "B"—from Scott Road to White Rock Road.
White Rock Road—at selected intersections.
Other public roadway improvements designed to meet the needs of development within the CFD, including internal subdivision streets and related underground utilities.
Water System Improvements: Authorized facilities include any and all water facilities designed to meet the needs of development within the CFD. These facilities include, but may not be limited to: water storage, treatment and distribution facilities including waterlines and appurtenances, gate valves, pressure reducing stations, flow meters, fire hydrants, and other improvements related thereto such as site clearing, grading and paving; curbs and gutters; booster pump stations; stand-by generators; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates, and fencing; and striping and signage.
Recycled Water System Improvements: Authorized facilities include any and all recycled water system facilities designed to meet the needs of development within the CFD. These facilities include, but may not be limited to: treatment and distribution facilities including pipelines and appurtenances, gate valves, flow meters, booster pump pressurization system, and other improvements related thereto - such as site clearing, grading and paving; curbs and gutters; booster pump stations; stand-by generators; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates, and fencing; and striping and signage.
12/09/2025 Item No.14.
16 Drainage System Improvements: Authorized facilities include any and all drainage and storm drain improvements designed to meet the needs of development within the CFD. These facilities include, but may not be limited to: excavation and grading, pipelines and appurtenances, outfalls and water quality measures, detention/retention basins, drainage pretreatment facilities, drainage ways/channels, pump stations, landscaping and irrigation; access roads, gates, and fencing; and striping and signage and other improvements related thereto.
Wastewater System Improvements: Authorized facilities include any and all wastewater facilities designed to meet the needs of development within the CFD. These facilities include, but may not be limited to pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odor-control facilities; and permitting related thereto; and related sewer system improvements.
Park, Parkway and Open Space Improvements: Authorized facilities include any and all improvements to parks, parkways and open space required for development within the CFD. These facilities include, but may not be limited to: grading, turf, shrubs and trees, landscaping irrigation, site lighting, drainage, sanitary sewer and water service, pedestrian and bicycle trails, protective fencing (including soundwalls), pedestrian/bicycle bridges, storm drain crossings, wetland mitigation, hawk mitigation for authorized facilities herein, access gates and fencing and related open space improvements. Authorized facilities include acquisition of any and all parkland as well as open space/bike trail/public access easements required for development within the CFD.
Specific Plan Infrastructure Fee Infrastructure: Authorized facilities include any and all improvements that are included in the Specific Plan Infrastructure Fee Program adopted by the City Council on September 8, 2015, including any future amendments thereto.
Other Expenses: In addition to the above facilities, other incidental expenses as authorized by the MelloRoos Community Facilities Act of 1982, including, but not limited to, the cost of planning and designing the facilities (including the cost of environmental evaluation, remediation and mitigation); engineering and surveying; construction staking; utility relocation and demolition costs incidental to the construction of the public facilities; costs of project/construction management; costs (including the costs of legal services) associated with the formation of the Mello-Roos CFD; issuance of bonds (if any); determination of the amount of taxes; collection of taxes; payment of taxes; costs of calculating and providing reimbursements from one-time special tax payments; or costs otherwise incurred in order to carry out the authorized purposes of the CFD; and any other expenses incidental to the formation and implementation of the CFD and to the construction, completion, inspection and acquisition of the authorized facilities.
Services
The authorized services to be funded from the levy and collection of annual special taxes include those set forth below in addition to the costs associated with collecting and administering the special taxes and annual administering the CFD. The CFD will be eligible to fund all or a portion of the costs of reconstruction and/or rehabilitation, operation, maintenance, repair and replacement, and servicing of the following items not otherwise subject to funding from the City of Folsom Community Facilities District No. 18 (Folsom Plan Area – Area-Wide Improvements and Services):
Open Space improvements, operations and management, monitoring, maintenance (including general maintenance, signage, City owned fence maintenance, trash and debris collection, and bike trails and their appurtenances [drainage culverts or pipes from adjacent subdivisions] within open space), creation and maintenance of fire breaks, permits, vandalism/graffiti, flood conveyance (vegetation/tree
12/09/2025 Item No.14.
17 removals), beaver dam removals, outfall/drainage swale maintenance, erosion control/bank stabilization, native planting/replanting, pre and post emergent, maintenance activities as required by a 404 permit, and open space overarching maintenance & management plan and repair and replacement of facilities within open space areas in the project area.
The maintenance of on-site landscape corridors and paseos designed to serve land uses within the CFD, including general maintenance, masonry walls, accent lighting, water and utility costs.
The maintenance of street lights, including any utility costs related thereto.
The maintenance of medians, entries, and entry monumentation.
Community amenities, such as a community clubhouse.
Storm water management, water quality structural controls, including drainage swales constructed between storm drain facilities and receiving waters.
Miscellaneous costs related to any of the items described above including planning, engineering, GIS, legal, and city and county administration costs.
The levy of special taxes to accumulate sinking funds for anticipated future repairs, reconstruction or replacement costs of landscape corridors, irrigation facilities, medians, entries and entry monumentation, lighting, neighborhood parks, storm water management and other facilities maintained by the CFD as determined by the administrator.
The CFD may fund any of the following related to the maintenance of the services described above:
obtaining, repairing, reconstructing, rehabilitating, furnishing, operating and maintaining equipment, apparatus or facilities related to providing the services and/or equipment, apparatus, facilities or fixtures in areas to be maintained, paying the salaries and benefits of personnel necessary or convenient to provide the services, and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services. It is expected that the services will be provided by the City, either with its own employees or by contract with third parties, or any combination thereof.
Fiscal Year 2024/25 Collections & Expenditures
Facilities
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current Year
Expenses
6/30/2025
Balance
Acquisition and
Construction
$41,050,500 $41,072,408 $41,072,408 $0 $0 $0 $0
Underwriter’s
Discount
408,799 408,799 408,799 0 0 0 0
Costs of
Issuance
685,000 685,000 685,000 0 0 0 0
Reserve
Account
3,180,625 3,297,357 74,838 3,222,519 0 31,743 3,190,776 Capitalized
Interest
1,487,509 1,487,509 1,487,509 0 0 0 0
12/09/2025 Item No.14.
18 Services
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Project
Status
$868,790 $212,182 $61,269 $1,019,703 On-going
CFD #19 Detail
June 30, 2024 Maintenance District Fund Cash Balance: 868,790$ Revenues:
Mangini Ranch Maintenance Direct Levy 173,091$
Reimbursements -
Interest Earned 39,091
Total Revenues: 212,182$
Expenses:
Water & Utilities 10,043$
Monthly Landscape Maintenance 32,241
Repairs & Replacement 11,733
Departmental Charges -
Project Construction -
CFD Admin -
Other Expenses -
Transfers Out 3,828
Total Expenses: 57,845$
Change in Receivables/Liabilities (3,424)
June 30, 2025 Maintenance District Fund Cash Balance: 1,019,703$
12/09/2025 Item No.14.
19 City of Folsom
Community Facilities District No. 20 (Russell Ranch)
Established November 14, 2017
Special Tax Revenue Bonds, Series 2018 Issued June 5, 2018 Special Tax Revenue Bonds, Series 2022 Issued December 8, 2022 Purpose of Special Tax
The public facilities for Community Facilities District No. 20 (Russell Ranch) (“CFD”) include any and all improvements that are included in the Specific Plan Infrastructure Fee Program adopted by the City Council on September 8, 2015, including any future amendments thereto. These facilities, include, but are not limited to:
Zone 4/5 Booster Pump Station;
Zone 5 Water Tank and Zone 6 Booster Pump Station;
Highway 50 Water Transmission Line;
Alder Creek Parkway Improvements; and
Grand Prairie Improvements.
Transportation Improvements: Eligible roadway improvements include, but are not limited to:
acquisition of land and easements; roadway design; project management; bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete and/or pavers; joint trenches, underground utilities and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including onsite and off-site), enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters, Bus Rapid Transit improvements including transfer stations and regional public transit improvements; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed above also include any and all necessary underground potable and recycled water, sanitary sewer, and storm drainage system improvements. Authorized facilities include the following transportation improvements:
Placerville Road—from Highway 50 to White Rock Road.
Alder Creek Parkway—from Scott Road to the Empire Ranch Road. Grand Prairie Road—from Alder Creek Parkway to Placerville Road. Scott Road—from Alder Creek Parkway to Street “A”.
Empire Ranch Road—from property line to White Rock Road. Other public roadway improvements designed to meet the needs of development within the CFD, including internal subdivision streets and related underground utilities.
Potable and Non-Potable Water System Improvements: Authorized facilities include any and all on- and off-site backbone water and recycled (or non-potable water facilities) designed to meet the needs of development within the CFD. These facilities include, but are not limited to, potable and non-potable mains, valves, pressure reducing stations, flow meters, fire hydrants, and other improvements related thereto such as site clearing, grading, and paving; services, and appurtenances; wells; water treatment, distribution, and storage facilities; curbs and gutters; booster pump stations; stand-by generators; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; and striping and signage.
Drainage System Improvements: Authorized facilities include any and all drainage and storm drain improvements designed to meet the needs of development within the CFD. These facilities include, but
12/09/2025 Item No.14.
20 may not be limited to: excavation and grading, pipelines and appurtenances, outfalls, and water quality measures; detention/retention basins, drainage pretreatment facilities, drainage ways/channels, pump stations, landscaping and irrigation; access roads, gates and fencing; and striping and signage and other improvements related thereto.
Wastewater System Improvements: Authorized facilities include all wastewater facilities designed to meet the needs of development within the CFD. These facilities include, but may not be limited to, pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odor-control facilities; and permitting related thereto; and related sewer system improvements.
Park, Parkway, Open Space and Preserve Improvements: Authorized facilities include any and all improvements to parks, parkways, and open space required for development within the CFD. These facilities include, but may not be limited to grading; turf, shrubs and trees; landscaping irrigation; site lighting; drainage; sanitary sewer and water service, pedestrian and bicycle trails, protective fencing (including soundwalls), pedestrian/bicycle bridges; public art; active and passive park and open space improvements (including respites and overlooks); related monumentation and signage; storm drain crossings; environmental mitigation for wetlands, hawk, and other species for infrastructure under the Specific Plan Infrastructure Fee Program and authorized facilities herein; access gates and fencing; and related park, open space and preserve improvements.
Other Incidental Expenses and Bond Issuance Costs: In addition to the above facilities, other incidental expenses as authorized by the Act, including, but not limited to, the cost of planning and designing the facilities (including the cost of environmental evaluation, remediation and mitigation); engineering and surveying; construction staking; utility relocation and demolition costs incidental to the construction of the public facilities; costs of project/construction management; costs (including the costs of legal services) associated with the formation of the District; issuance of bonds (if any); determination of the amount of taxes; collection of taxes; payment of taxes; costs of calculating and providing reimbursements from one-time special tax payments; or costs otherwise incurred in order to carry out the authorized purposes of the CFD; and any other expenses incidental to the formation and implementation of the CFD and to the construction, completion, inspection and acquisition of the authorized facilities.
Fiscal Year 2024/25 Collections & Expenditures
Fund
Initial
Deposit
Prior Years
Additions /
Interest
Prior Years
Expenses
6/30/2024
Balance
Current Year
Additions /
Interest
Current Year
Expenses
6/30/2025
Balance
Acquisition and
Construction
$21,567,465 $22,322,623 $12,019,371 $10,303,252 $486,853 $0 $10,790,105 Underwriter’s
Discount
135,864 135,864 135,864 0 0 0 0
Costs of
Issuance
689,921 689,921 689,921 0 0 0 0
Reserve
Account
1,853,081 1,861,924 16,736 1,845,188 0 10,123 1,835,065 Capitalized
Interest
1,217,134 1,217,134 1,217,134 0 0 0 0
12/09/2025 Item No.14.
21 CFD #20 Fund Detail
June 30, 2024 Acquisition and Construction Fund Cash Balance: 10,303,252$ Revenues:
Proceeds from Series 2022 Bonds -$
Interest Earned 486,853$
Total Revenues: 486,853$
Expenses:
Progress Payment -
Total Expenses: -$
Change in Receivables/Liabilities -
June 30, 2025 Acquisition and Construction Fund Cash Balance: 10,790,105$
12/09/2025 Item No.14.
22 City of Folsom
Community Facilities District No. 20-1 (Russell Ranch 2) Established June 24, 2025
Purpose of Special Tax
The public facilities for Community Facilities District No. 20-1 (Russell Ranch 2) (“CFD”) include any and all improvements that are included in the Specific Plan Infrastructure Fee Program adopted by the City Council on September 8, 2015, including any future amendments thereto. These facilities, include, but are not limited to:
Zone 4/5 Booster Pump Station;
Zone 5 Water Tank and Zone 6 Booster Pump Station;
Highway 50 Water Transmission Line;
Alder Creek Parkway Improvements; and
Grand Prairie Improvements.
Transportation Improvements: Eligible roadway improvements include, but are not limited to:
acquisition of land and easements; roadway design; project management; bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete and/or pavers; joint trenches, underground utilities and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including onsite and off-site), enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters, Bus Rapid Transit improvements including transfer stations and regional public transit improvements; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed above also include any and all necessary underground potable and recycled water, sanitary sewer, and storm drainage system improvements. Authorized facilities include the following transportation improvements:
Placerville Road—from Highway 50 to White Rock Road.
Alder Creek Parkway—from Scott Road to the Empire Ranch Road. Grand Prairie Road—from Alder Creek Parkway to Placerville Road. Scott Road—from Alder Creek Parkway to Street “A”.
Empire Ranch Road—from property line to White Rock Road. Other public roadway improvements designed to meet the needs of development within the CFD, including internal subdivision streets and related underground utilities.
Potable and Non-Potable Water System Improvements: Authorized facilities include any and all on- and off-site backbone water and recycled (or non-potable water facilities) designed to meet the needs of development within the CFD. These facilities include, but are not limited to, potable and non-potable mains, valves, pressure reducing stations, flow meters, fire hydrants, and other improvements related thereto such as site clearing, grading, and paving; services, and appurtenances; wells; water treatment, distribution, and storage facilities; curbs and gutters; booster pump stations; stand-by generators; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; and striping and signage.
Drainage System Improvements: Authorized facilities include any and all drainage and storm drain improvements designed to meet the needs of development within the CFD. These facilities include, but may not be limited to: excavation and grading, pipelines and appurtenances, outfalls, and water quality measures; detention/retention basins, drainage pretreatment facilities, drainage ways/channels, pump
12/09/2025 Item No.14.
23 stations, landscaping and irrigation; access roads, gates and fencing; and striping and signage and other improvements related thereto.
Wastewater System Improvements: Authorized facilities include all wastewater facilities designed to meet the needs of development within the CFD. These facilities include, but may not be limited to, pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odor-control facilities; and permitting related thereto; and related sewer system improvements.
Park, Parkway, Open Space and Preserve Improvements: Authorized facilities include any and all improvements to parks, parkways, and open space required for development within the CFD. These facilities include, but may not be limited to grading; turf, shrubs and trees; landscaping irrigation; site lighting; drainage; sanitary sewer and water service, pedestrian and bicycle trails, protective fencing (including soundwalls), pedestrian/bicycle bridges; public art; active and passive park and open space improvements (including respites and overlooks); related monumentation and signage; storm drain crossings; environmental mitigation for wetlands, hawk, and other species for infrastructure under the Specific Plan Infrastructure Fee Program and authorized facilities herein; access gates and fencing; and related park, open space and preserve improvements.
Other Incidental Expenses and Bond Issuance Costs: In addition to the above facilities, other incidental expenses as authorized by the Act, including, but not limited to, the cost of planning and designing the facilities (including the cost of environmental evaluation, remediation and mitigation); engineering and surveying; construction staking; utility relocation and demolition costs incidental to the construction of the public facilities; costs of project/construction management; costs (including the costs of legal services) associated with the formation of the District; issuance of bonds (if any); determination of the amount of taxes; collection of taxes; payment of taxes; costs of calculating and providing reimbursements from one-time special tax payments; or costs otherwise incurred in order to carry out the authorized purposes of the CFD; and any other expenses incidental to the formation and implementation of the CFD and to the construction, completion, inspection and acquisition of the authorized facilities.
Fiscal Year 2024/25 Collections & Expenditures
6/30/2024
Balance
Amount
Collected
Expended
Amount
6/30/2025
Balance
Project
Status
$0 $0 $0 $0 On-going
12/09/2025 Item No.14.
24 City of Folsom
Community Facilities District No. 21 (White Rock Springs Ranch) Established February 13, 2018
Special Tax Bonds, Series 2019 Issued December 5, 2019
Special Tax Bonds, Series 2021 Issued April 8, 2021
Purpose of Special Tax
The public facilities for Community Facilities District No. 21 (White Rock Springs Ranch) (“CFD”) include any and all improvements that are included in the Specific Plan Infrastructure Fee Program adopted by the City Council on September 8, 2015, including any future amendments thereto. These facilities, include, but are not limited to:
Zone 4/5 Booster Pump Station;
Zone 5 Water Tank and Zone 6 Booster Pump Station;
Highway 50 Water Transmission Line;
Street “A” Improvements;
Alder Creek Parkway Improvements; and
Grand Prairie Road Improvements.
Transportation Improvements: Eligible roadway improvements include, but are not limited to:
acquisition of land and easements; roadway design; project management; bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete and/or pavers; joint trenches, underground utilities and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including onsite and off-site), enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters, Bus Rapid Transit improvements including transfer stations and regional public transit improvements; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed herein also include any and all necessary underground potable and recycled water, sanitary sewer, and storm drainage system improvements. Authorized facilities include the following transportation improvements:
Placerville Road—from Highway 50 to White Rock Road.
Grand Prairie Road—from Alder Creek Parkway to Placerville Road. Scott Road—from Alder Creek Parkway to Street “A”.
Street “A” —from Placerville Road to Empire Ranch Road. Sycamore Creek Crossing.
Rock Springs Ranch Road.
Other public roadway improvements designed to meet the needs of development within the CFD, including internal subdivision streets and related underground utilities.
Potable and Non-Potable Water System Improvements: Authorized facilities include any and all on- and off-site backbone water and recycled (or non-potable water facilities) designed to meet the needs of development within the CFD. These facilities include, but are not limited to, potable and non-potable mains, valves, pressure reducing stations, flow meters, fire hydrants, and other improvements related thereto such as site clearing, grading, and paving; services, and appurtenances; wells; water treatment, distribution, and storage facilities; curbs and gutters; booster pump stations; stand-by generators; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; and striping and signage.