City of Fontana
Annual Report on Development Impact Fees
Fiscal Year Ended June 30, 2024
Background
The Mitigation Fee Act, Government Code Section 66000 et seq., (the “Act”) governs the establishment and administration of development impact fees paid b y new development projects for public facilities needed to serve new development. Fees must be separately accounted for and used for the specific purpose for which the fee was imposed. The City’s adopted development impact fees are listed in the attached exhibits. Expenditures are authorized through the annual Operating Budget and the City’s Capital Improvement Program.
Annual Development Fee Reporting
The Act requires that the City prepare an annual review of all development impact fees as defined in the Act and make a public report on the fees available to the public after the end of each fiscal year. Government Code Section 66006(b)(2) requires the report to be placed on an agenda for review at a public meeting not less than 15 days after the report is made available to the public.
The City is also required to adopt by resolution certain findings for any fund accounts which contain unexpended funds as of the fifth fiscal year following the first deposit into those funds (Government Code Section 66001(d)).
The report is organized as follows:
Section 1. A brief description of the purpose of each development impact fee, its authorizing legislation and current amount (Government Code Section 66006(b)(1)(A)).
Section 2. A summary of the beginning fund balance, annual fee re venue collected and interest earned, public improvement expenditures, and the ending fund balance for each fee (Government Code Section 66006(b)(1)(C) and (D)).
Section 3. A five -year history of the beginning fund balance, annual fee revenue collected and interest earned, public improvement expenditures, and the ending fund balance for each fee (Government Code Section 66006(b)(1)(C) and (D)).
Section 4. A listing of projects funded or to be funded with development impact fees.
Section 5. Report of Findings for each fee.
SFDU Retail Office Industrial
620 San Sevaine Flood Control Drainage facility improvements 90-34 $4,405 $4,405 $4,405 $4,405 $4,405 $4,405 621 Upper Etiwanda Flood ControlDrainage facility improvements 90-34 $9,790 $9,790 $9,790 $9,790 $9,790 $9,790 SFDU Retail Office Industrial
622 Storm Drainage - Declez NorthMaster interceptor drains & major drainage facilities2022-065 $27,182 $27,182 $27,182 $27,182 $27,182 $27,182 622 Storm Drainage - Declez SouthMaster interceptor drains & major drainage facilities2022-065 $32,274 $32,274 $32,274 $32,274 $32,274 $32,274 622 Storm Drainage - Fontana EastMaster interceptor drains & major drainage facilities2022-065 $16,550 $16,550 $16,550 $16,550 $16,550 $16,550 622 Storm Drainage - I-10 NorthMaster interceptor drains & major drainage facilities2022-065 $23,768 $23,768 $23,768 $23,768 $23,768 $23,768 622 Storm Drainage - I-10 SouthMaster interceptor drains & major drainage facilities2022-065 $5,827 $5,827 $5,827 $5,827 $5,827 $5,827 622 Storm Drainage - I-15 NorthMaster interceptor drains & major drainage facilities2022-065 $22,226 $22,226 $22,226 $22,226 $22,226 $22,226 622 Storm Drainage - Lower EtiwandaMaster interceptor drains & major drainage facilities2022-065 $9,713 $9,713 $9,713 $9,713 $9,713 $9,713 622 Storm Drainage - Middle EtiwandaMaster interceptor drains & major drainage facilities2022-065 $8,102 $8,102 $8,102 $8,102 $8,102 $8,102 622 Storm Drainage - Project 3-4Master interceptor drains & major drainage facilities2022-065 $19,492 $19,492 $19,492 $19,492 $19,492 $19,492 622 Storm Drainage - Upper EtiwandaMaster interceptor drains & major drainage facilities2022-065 $10,508 $10,508 $10,508 $10,508 $10,508 $10,508 SFDU 0-2 3+ Retail Office Industrial
630 Circulation Mitigation Arterial street and interchange improvements 2022-065 $6,685 $4,092 $4,092 $10,030 $8,120 $4,090 SFDU 0-2 3+ Retail Office Industrial
630 Local Transportation Street, sidewalks and pathways 2022-065 $925 $878 $925 $0.253 $0.253 $0.073 630 Local Arterials Local four-lane arterials 2022-065 $518 $492 $518 $0.141 $0.141 $0.041 630 Traffic Signals Local traffic signals 2022-065 $160 $154 $160 $0.044 $0.044 $0.013 631 Fire Assessment Fire protection facilities 2022-065 $431 $409 $431 $0.118 $0.118 $0.034 632 General Government Public facilities 2022-065 $520 $494 $520 $0.142 $0.142 $0.042 633 Landscape Improvements Median landscaping 2022-065 $326 $310 $326 $0.089 $0.089 $0.026 634 Library Cap Improvements Library facilities 2022-065 $116 $110 $116 $0.031 $0.031 $0.009 635 Park Development Park and recreational facilities 2022-065 $7,733 $7,347 $7,733 N/A N/A N/A 636 Police Cap Facilities Police facilities, vehicles and equipment 2022-065 $552 $523 $552 $0.150 $0.150 $0.044 698 Affordable Housing Inclusionary housing 2022-065 $1,574 $768 $768 $1.880 $1.310 $0.150 SFDU 0-2 3+ Retail Office Industrial
702 Sewer Capital Sewer connection 2022-065 $1,023.00 $1,023.00 $1,023.00 $1,023.00 $1,023.00 $1,023.00 Non-Residential Fees per EDU
Fund # Fund Description Fee Description Last UpdatedResidential Fees per Dwelling UnitNon-Residential Fees per Building SF
Fund # Fund Description Fee Description Last UpdatedResidential Fees per Dwelling Unit Non-Residential Fees per 1,000
Gross Building SF
Fund # Fund Description Fee Description Last Updated
Residential Fees per Net Developable
Acre
Non-Residential Fees per 1,000
Gross Building SF
Fund # Fund Description Fee Description Last UpdatedResidential Fees per Dwelling Unit Government Code Section 66006(b)(1)(A) and (B)
Fund # Fund Description Fee Description Last Updated Residential Fees per Gross AcreNon-Residential Fees per 1,000 Gross Building SF
Brief Description and Amount of Fees
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Section 1
Beginning
Balance
Ending
Balance
07/01/23 06/30/24
620 Flood Control - San Sevaine 1,931,487 994,865 88,641 (403,904) (8,320) 2,602,769 621 Flood Control - Etiwanda 45,915 0 1,975 0 0 47,890
622 Storm Drain 20,758,650 3,085,653 981,038 (2,233,568) (98,460) 22,493,312 630 Circulation Mitigation 21,801,505 7,865,186 2,074,831 (8,102,715) (73,880) 23,564,927 631 Fire Facility 606,389 390,047 25,857 0 (279,570) 742,722 632 Public Facilities 12,445,256 1,146,361 537,019 (561,258) 0 13,567,378 633 Median Landscaping 5,826,878 314,056 225,381 (3,798,153) (11,720) 2,556,442 634 Library Facility 1,182,630 514,577 47,927 (366,912) (6,440) 1,371,782 635 Park Development 20,319,441 4,789,942 826,423 (9,186,190) (123,970) 16,625,646 636 Police Facilities 3,712,826 1,160,918 162,230 (813,490) (38,880) 4,183,604 698 Affordable Housing 7,351,914 2,451,893 250,896 (1,443,294) 0 8,611,409 702 Sewer Connection 3,321,938 552,195 165,106 900 (663,023) (9,140) 3,367,977 TOTALS 99,304,829 23,265,693 5,387,324 900 (27,572,506) (650,380) 99,735,859 City of Fontana
Fiscal Year Ended June 30, 2024
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
Cost
AllocationFund DescriptionFund Fees
Collected
Interest
Earned
Other
Revenues
Capital
Expenditures
Section 2
Fee Type 2023/24 2022/23 2021/22 2020/21 2019/20
Flood Control - San Sevaine (620)
Beginning balance 1,931,487 1,403,656 579,435 461,015 364,953 Revenue 994,865 626,722 977,357 216,918 186,943
Interest 88,641 2,714 (42,875) 1,880 15,862
Other revenue
Capital (403,904) (87,935) (96,861) (86,578) (92,743)
Cost allocation (8,320) (13,670) (13,400) (13,800) (14,000) Ending balance 2,602,769 1,931,487 1,403,656 579,435 461,015 Flood Control - Etiwanda (621)
Beginning balance 45,915 45,557 46,973 46,925 45,840
Revenue 0 0 0 0 0
Interest 1,975 358 (1,416) 48 1,085
Other revenue
Capital
Cost allocation
PPA - fees owed to County
Ending balance 47,890 45,915 45,557 46,973 46,925
Storm Drain (622)
Beginning balance 20,758,650 18,253,547 15,843,084 14,963,962 13,634,637 Revenue 3,085,653 3,178,479 4,373,223 3,529,070 2,440,966 Interest 981,038 121,550 (634,878) 22,156 389,307
Other revenue
Capital (2,233,568) (669,467) (1,204,881) (2,381,903) (1,011,048) Cost allocation (98,460) (125,460) (123,000) (290,200) (489,900) Ending balance 22,493,312 20,758,650 18,253,547 15,843,084 14,963,962 Circulation Mitigation (630)
Beginning balance 21,801,505 15,444,197 7,696,915 102,964 (3,481,614) Revenue 7,865,186 9,796,269 10,055,943 8,680,924 5,049,189 Interest 2,074,831 231,173 (1,309,715) 64,926 563,486
Other revenue
Capital (8,102,715) (3,485,004) (817,446) (1,024,499) (1,953,097) Cost allocation (73,880) (185,130) (181,500) (127,400) (75,000) Ending balance 23,564,927 21,801,505 15,444,197 7,696,915 102,964 Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2024
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Section 3
Fee Type 2023/24 2022/23 2021/22 2020/21 2019/20
Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2024
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Fire Facility (631)
Beginning balance 606,389 666,331 637,971 719,932 856,721 Revenue 390,047 256,594 340,822 235,012 155,707
Interest 25,857 6,354 (20,713) 655 16,863
Other revenue
Capital 0 0 0 (309,359)
Cost allocation (279,570) (322,890) (291,749) (317,628) 0 Ending balance 742,722 606,389 666,331 637,971 719,932
Public Facilities (632)
Beginning balance 12,445,256 11,982,002 11,327,524 10,110,789 9,127,783 Revenue 1,146,361 374,013 1,025,717 1,202,606 757,037
Interest 537,019 89,241 (371,240) 14,729 225,969
Other revenue
Capital (561,258) 0 0 0 0
Cost allocation 0 0 0 (600) 0
Ending balance 13,567,378 12,445,256 11,982,002 11,327,524 10,110,789 Median Landscaping (633)
Beginning balance 5,826,878 5,900,772 5,582,394 5,809,267 5,612,257 Revenue 314,056 229,569 658,150 536,533 454,735
Interest 225,381 50,551 (184,480) 6,607 133,565
Other revenue
Capital (3,798,153) (306,174) (108,392) (760,214) (386,590) Cost allocation (11,720) (47,840) (46,900) (9,800) (4,700) Ending balance 2,556,442 5,826,878 5,900,772 5,582,394 5,809,267 Library Facility (634)
Beginning balance 1,182,630 1,179,839 1,020,693 475,855 248,297 Revenue 514,577 104,438 285,160 567,217 328,919
Interest 47,927 11,812 (38,944) 2,321 9,639
Other revenue
Capital (366,912) (113,459) (87,070) 0 (100,000)
Cost allocation (6,440) 0 0 (24,700) (11,000)
Ending balance 1,371,782 1,182,630 1,179,839 1,020,693 475,855 Section 3
Fee Type 2023/24 2022/23 2021/22 2020/21 2019/20
Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2024
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Park Development (635)
Beginning balance 20,319,441 18,195,031 5,120,626 5,533,262 6,366,089 Revenue 4,789,942 3,466,764 15,299,536 1,645,189 1,274,558 Interest 826,423 142,775 (553,613) 4,200 148,523
Other revenue
Capital (9,186,190) (1,261,439) (1,452,218) (1,906,824) (1,827,208) Cost allocation (123,970) (223,690) (219,300) (155,200) (428,700) Ending balance 16,625,646 20,319,441 18,195,031 5,120,626 5,533,262 Police Facilities (636)
Beginning balance 3,712,826 3,582,441 3,582,959 2,907,816 2,509,702 Revenue 1,160,918 412,280 640,651 767,821 418,738
Interest 162,230 25,073 (115,173) 5,343 63,840
Other revenue
Capital (813,490) (302,278) (521,396) (80,321) (39,064) Cost allocation (38,880) (4,690) (4,600) (17,700) (45,400) Ending balance 4,183,604 3,712,826 3,582,441 3,582,959 2,907,816 Affordable Housing (698)
Beginning balance 7,351,914 5,470,320 5,656,571 4,772,171 3,974,083 Revenue 2,451,893 2,411,904 1,497,365 876,809 710,496
Interest 250,896 22,377 (137,525) 7,591 87,592
Other revenue
Capital (1,443,294) (552,687) (1,546,090) 0 0
Cost allocation 0 0 0 0 0
Ending balance 8,611,409 7,351,914 5,470,320 5,656,571 4,772,171 Sewer Connection (702)
Beginning balance 3,321,938 2,674,884 2,457,842 2,242,168 2,099,980 Revenue 552,195 811,632 336,864 325,729 281,127
Interest 165,106 49,523 (35,784) 3,774 10,159
Other revenue 900 504,743 510,640 509,039 506,564
Loan proceeds
Loan repayment (416,115) (416,115) (416,115) (416,115) (416,115) Capital (246,908) (293,449) (169,463) (198,753) (213,647) Cost allocation (9,140) (9,280) (9,100) (8,000) (25,900) Ending balance 3,367,977 3,321,938 2,674,884 2,457,842 2,242,168 Section 3
Flood Control - San Sevaine (620) 0
Due to County Flood Control
See Findings
Flood Control - Etiwanda (621) 0
See Findings
Storm Drain (622) 10,320,615
0063 COURTPLACE 2025 7,134,400 2,279,000 964,314 1,314,686 32% 3361 CYPRESS STORM DRAIN 2025 21,608,344 11,729,715 2,723,786 9,005,929 54% Circulation (630) 30,873,355
Due to other funds for project funding 18,370,049
0002 W LIBERTY PARKWAY/MILLER TS 2025 829,884 44,884 28,795 16,089 5% 0003 FONTANA SRTS GAP CLOSURE 2025 3,745,000 45,912 16,890 29,022 1% 0039 CITRUS AVE WIDENING AT SR-210 2025 620,000 199,020 34,425 164,595 32% 0042 WESTGATE AT CHERRY & VICTORIA AVE2025 4,040,000 1,251,900 0 1,251,900 31% 3058 I-10 CEDAR INTERCHANGE 2025 4,109,655 4,109,655 512,767 3,596,888 100% 3087 I-10 CHERRY INTERCHANGE 2025 10,226,733 9,553,068 9,553,068 0 93% 3088 I-10 CITRUS INTERCHANGE 2025 26,350,374 17,614,401 16,395,578 1,218,823 67% 3281 SIERRA: FOOTHILL - BASELINE 2025 19,843,064 6,852,882 5,334,766 1,518,116 35% 3323 I-15 BASELINE INTERCHANGE 2025 6,028,000 6,028,000 5,775,703 252,297 100% 3333 FOOTHILL: HEMLOCK - ALMERIA 2025 2,230,000 1,357,830 452,587 905,243 61% 3339 ALDER - LOCUST RAMONA SRTS 2025 5,406,660 350,160 0 350,160 6% 3350 ETIWANDA/SLOVER 2025 13,147,629 3,146,196 1,107,103 2,039,093 24% 3378 SIERRA: SUMMIT TO I15 ROW 2025 400,000 128,400 83,936 44,464 32% 0063 COURTPLACE 2025 7,134,400 648,000 0 648,000 9%
3361 CYPRESS STORM DRAIN 2025 21,608,344 109,140 87 109,053 1% 3351 I-10 Citrus Landscape (3088) 2025 642,492 642,492 618,380 24,112 100% 3353 I-10 Cherry Landscape (3087) 2025 130,000 130,000 99,685 30,315 100% 3367 Alder Middle School S/W 2025 3,770,889 97,144 58,758 38,386 3% 0054 Santa Ana & Juniper Ave TS 2025 910,000 279,270 12,521 266,749 31% Project # Project % From Dev
Impact Fees
Expended
Development
Impact Fees
Budgeted
Development
Impact Fees
Project
Completion
Total Project
Cost
Pending DIF
Expenditures
Projects
Government Code Section 66006(b)(1)(E)
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Section 4
Project # Project % From Dev
Impact Fees
Expended
Development
Impact Fees
Budgeted
Development
Impact Fees
Project
Completion
Total Project
Cost
Pending DIF
Expenditures
Projects
Government Code Section 66006(b)(1)(E)
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Fire Facility (631) 22,160,000
Due to Bondholders 22,160,000
Public Facilities (632) 11,000,000
0067 Downtown West Parking Structure 2025 18,000,000 11,000,000 - 11,000,000 61% Median Landscaping (633) 2,293,210
0020 JURUPA AVE. LANDSCAPE MEDIAN 2025 6,340,000 4,690,000 4,105,491 584,509 74% 3361 CYPRESS STORM DRAIN 2025 21,608,344 1,900,000 191,299 1,708,701 9% Library Facility (634) 199,472
Due to General Fund 100,000
0034 LEWIS LIBRARY WALL 2025 300,000 300,000 200,528 99,472 100% Park Development (635) 8,471,697
0010 McDERMOTT PARKING LOT 2025 520,000 520,000 210 519,790 100% 0045 MILLER PARK FENCE 2025 900,000 900,000 242,820 657,180 100% 0058 MARTIN TUDOR PARK DESIGN 2025 50,000 50,000 10,010 39,990 100% 3345 SAN SEVAINE PH I 2025 17,552,110 6,500,000 502,449 5,997,551 37% 0008 SOUTHRIDGE DOG PARK EAST 2025 250,000 250,000 19,447 230,553 100% 0009 SOUTHRIDGE DOG PARK WEST 2025 650,000 650,000 23,489 626,511 100% 4241 SPORTS PARK 2025 1,818,171 496 375 121 0%
0003 Southridge Dog Park 2025 47,515 47,515 47,515 - 100% 0019 Southridge Dog Park 2025 25,057 25,057 25,057 - 100% 0010 Veteran's Park Dog Park 2025 100,000 100,000 - 100,000 100% 0071 M Tudor Action Pk 2025 300,000 300,000 - 300,000 100% Police Facilities (636) 222,656
0021 PD FENCE ON SEVILLE AVE 2025 555,297 24,342 24,342 0 4% 2029 POL BUILDING IMPROVEMENTS 2025 531,960 498,540 275,884 222,656 94% 2040 CAPTAIN OFFICES REMODEL 2025 551,151 551,151 551,151 0 100% 4328 EOC POLICE LOBBY REMODEL 2025 2,308,590 278,696 278,696 0 12% Affordable Housing (698) 2,040,992
0007 AHT ACQ/REHAB/RENTAL 2025 1,065,210 1,065,210 924,218 140,992 100% 0023 Aldea Legacy Apts 2025 1,900,000 1,517,931 1,517,931 0 80% 0003 FONTANA SRTS GAP CLOSURE 2025 4,593,414 1,900,000 0 1,900,000 41% Sewer Connection (702) 2,235,079
Due to StateRevolving loan for San Bernardino Trunk Sewer 2,027,679 0063 COURTPLACE 2025 7,134,400 207,400 0 207,400
Section 4
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Report of Findings
(Government Code Section 66001(d))
Section 5
San Sevaine Flood Control – Fund 620
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference. The San Sevaine Flood Control fee is a “pass-through” fee to the San Bernardino County Flood Control District (SBCFCD). The SBCFCD determines the project priorities and project expenditures and by agreement the SBCFCD will request a draw of funds on a project priority basis.
Fees are currently being accumulated and are on reserve for these SBCFCD projects.
Upper Etiwanda Flood Control – Fund 621
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference. The Upper Etiwanda Flood Control fee is a “pass-through” fee to the San Bernardino County Flood Control District (SBCFCD). The SBCFCD determines the project priorities and project expenditures and by agreement the SBCFCD will request a draw of funds on a project priority basis.
Fees are currently being accumulated and are on reserve for these SBCFCD projects.
Storm Drainage – Fund 622
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Circulation Mitigation – Fund 630
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference. Many of the projects funded with these fees are subject to a Measure I Agreement which identifies the City’s DIF share.
In order to move projects forward, funds have been borrowed from other sources. All circulation mitigation fees collected are obligated to repay those other sources.
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Report of Findings
(Government Code Section 66001(d))
Section 5
Fire Facility – Fund 631
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference. In order to fund the construction of Fire Station No. 71, the Fontana Public Financing Authority issued Taxable Recovery Zone Economic Development Bonds on December 8, 2010, in the amount of $5,420,000. These bonds were refinanced in November 2021 through the issuance of the City’s 2021A Lease Revenue Bonds in the amount of $23,125,000 which will also fund Fire Stations No. 80 and 81 as well as the Fire Protection District Training Facility.
Bond debt service for Fiscal Year 2023/24 is $1,381,100. Fire facility fees as available will be used to service this debt obligation, with any shortfall to be paid by the Fontana Fire Protection District.
Public Facilities – Fund 632
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Median Landscaping – Fund 633
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Library Facility – Fund 634
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Park Development – Fund 635
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2024
Report of Findings
(Government Code Section 66001(d))
Section 5
Police Facilities – Fund 636
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Affordable Housing – Fund 698
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference.
Sewer Connection – Fund 702
The purpose of the fee, the relationship between the fee and the purpose, the sources of anticipated funding and the approximate dates on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 2023/2024 – 2029/2030, which is incorporated herein by reference. In order to fund the San Bernardino Trunk Sewer project, $8,322,304 was borrowed from the State Revolving Loan Fund. The loan repayment is equal to $416,115 per year. Sewer connection fees are obligated for one-half of this annual repayment amount.