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Attachment No. 2- 2025 Annual Report on Development Impact Fees.pdf

Fontana City Council
December 9, 2025

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Attachment No. 2- 2025 Annual Report on Development Impact Fees.pdf
Meeting
December 9, 2025
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Fontana City Council
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Text extracted from the city's file for reading and search. Open the original on fontana.legistar1.com. That file is the official record.

City of Fontana
Annual Report on Development Impact Fees
Fiscal Year Ended June 30, 2025

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 Control Drainage facility improvements 90-34 $9,790 $9,790 $9,790 $9,790 $9,790 $9,790 SFDU Retail Office Industrial
622 Storm Drainage - Declez North Master interceptor drains & major drainage facilities 2022-065 $27,182 $27,182 $27,182 $27,182 $27,182 $27,182 622 Storm Drainage - Declez South Master interceptor drains & major drainage facilities 2022-065 $32,274 $32,274 $32,274 $32,274 $32,274 $32,274 622 Storm Drainage - Fontana East Master interceptor drains & major drainage facilities 2022-065 $16,550 $16,550 $16,550 $16,550 $16,550 $16,550 622 Storm Drainage - I-10 North Master interceptor drains & major drainage facilities 2022-065 $23,768 $23,768 $23,768 $23,768 $23,768 $23,768 622 Storm Drainage - I-10 South Master interceptor drains & major drainage facilities 2022-065 $5,827 $5,827 $5,827 $5,827 $5,827 $5,827 622 Storm Drainage - I-15 North Master interceptor drains & major drainage facilities 2022-065 $22,226 $22,226 $22,226 $22,226 $22,226 $22,226 622 Storm Drainage - Lower Etiwanda Master interceptor drains & major drainage facilities 2022-065 $9,713 $9,713 $9,713 $9,713 $9,713 $9,713 622 Storm Drainage - Middle Etiwanda Master interceptor drains & major drainage facilities 2022-065 $8,102 $8,102 $8,102 $8,102 $8,102 $8,102 622 Storm Drainage - Project 3-4 Master interceptor drains & major drainage facilities 2022-065 $19,492 $19,492 $19,492 $19,492 $19,492 $19,492 622 Storm Drainage - Upper Etiwanda Master interceptor drains & major drainage facilities 2022-065 $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 Updated Residential Fees per Dwelling Unit Non-Residential Fees per Building SF
Fund # Fund Description Fee Description Last Updated Residential 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 Updated Residential Fees per Dwelling Unit Government Code Section 66006(b)(1)(A) and (B)
Fund # Fund Description Fee Description Last Updated Residential Fees per Gross Acre Non-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, 2025
Section 1

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Beginning
Balance
Ending
Balance
07/01/24 06/30/25
620 Flood Control - San Sevaine 2,602,769 92,770 112,243 (61,085) (8,320) 2,738,377 621 Flood Control - Etiwanda 47,890 0 2,032 0 0 49,922
622 Storm Drain 22,493,312 1,291,985 924,777 (2,346,553) (98,460) 22,265,062 630 Circulation Mitigation 23,564,927 12,834,603 1,907,886 (4,965,809) (73,880) 33,267,727 631 Fire Facility 742,722 420,235 28,406 (102,396) (281,570) 807,397 632 Public Facilities 13,567,378 658,930 584,929 (272,614) 0 14,538,623 633 Median Landscaping 2,556,442 423,970 108,367 (340,483) (11,720) 2,736,576 634 Library Facility 1,371,782 159,653 61,577 (66,844) (6,440) 1,519,728 635 Park Development 16,625,646 4,963,410 741,323 (5,371,141) (123,970) 16,835,268 636 Police Facilities 4,183,604 744,211 187,345 (380,627) (38,880) 4,695,653 698 Affordable Housing 8,611,409 3,137,010 250,293 (5,136,078) 0 6,862,635 702 Sewer Connection 2,851,221 675,653 119,330 163,537 (816,768) (146,210) (9,140) 2,837,623 TOTALS 99,219,103 25,402,431 5,028,506 163,537 (19,860,397) (146,210) (652,380) 109,154,590 City of Fontana
Fiscal Year Ended June 30, 2025
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
Other
Expenditures
Section 2

Page 1 of 1 ends

Fee Type 2024/25 2023/24 2022/23 2021/22 2020/21
Flood Control - San Sevaine (620)
Beginning balance 2,602,769 1,931,487 1,403,656 579,435 461,015 Revenue 92,770 994,865 626,722 977,357 216,918
Interest 112,243 88,641 2,714 (42,875) 1,880
Other revenue
Capital (61,085) (403,904) (87,935) (96,861) (86,578)
Cost allocation (8,320) (8,320) (13,670) (13,400) (13,800) Ending balance 2,738,377 2,602,769 1,931,487 1,403,656 579,435 Flood Control - Etiwanda (621)
Beginning balance 47,890 45,915 45,557 46,973 46,925
Revenue 0 0 0 0 0
Interest 2,032 1,975 358 (1,416) 48
Other revenue
Capital
Cost allocation
PPA - fees owed to County
Ending balance 49,922 47,890 45,915 45,557 46,973
Storm Drain (622)
Beginning balance 22,493,312 20,758,650 18,253,547 15,843,084 14,963,962 Revenue 1,291,985 3,085,653 3,178,479 4,373,223 3,529,070 Interest 924,777 981,038 121,550 (634,878) 22,156
Other revenue
Capital (2,346,553) (2,233,568) (669,467) (1,204,881) (2,381,903) Cost allocation (98,460) (98,460) (125,460) (123,000) (290,200) Ending balance 22,265,062 22,493,312 20,758,650 18,253,547 15,843,084 Circulation Mitigation (630)
Beginning balance 23,564,927 21,801,505 15,444,197 7,696,915 102,964 Revenue 12,834,603 7,865,186 9,796,269 10,055,943 8,680,924 Interest 1,907,886 2,074,831 231,173 (1,309,715) 64,926 Other revenue
Capital (4,965,809) (8,102,715) (3,485,004) (817,446) (1,024,499) Cost allocation (73,880) (73,880) (185,130) (181,500) (127,400) Ending balance 33,267,727 23,564,927 21,801,505 15,444,197 7,696,915 Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2025
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Section 3

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Fee Type 2024/25 2023/24 2022/23 2021/22 2020/21
Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2025
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Fire Facility (631)
Beginning balance 742,722 606,389 666,331 637,971 719,932 Revenue 420,235 390,047 256,594 340,822 235,012
Interest 28,406 25,857 6,354 (20,713) 655
Other revenue
Capital (102,396) 0 0 0 0
Cost allocation (281,570) (279,570) (322,890) (291,749) (317,628) Ending balance 807,397 742,722 606,389 666,331 637,971
Public Facilities (632)
Beginning balance 13,567,378 12,445,256 11,982,002 11,327,524 10,110,789 Revenue 658,930 1,146,361 374,013 1,025,717 1,202,606
Interest 584,929 537,019 89,241 (371,240) 14,729
Other revenue
Capital (272,614) (561,258) 0 0 0
Cost allocation 0 0 0 0 (600)
Ending balance 14,538,623 13,567,378 12,445,256 11,982,002 11,327,524 Median Landscaping (633)
Beginning balance 2,556,442 5,826,878 5,900,772 5,582,394 5,809,267 Revenue 423,970 314,056 229,569 658,150 536,533
Interest 108,367 225,381 50,551 (184,480) 6,607
Other revenue
Capital (340,483) (3,798,153) (306,174) (108,392) (760,214) Cost allocation (11,720) (11,720) (47,840) (46,900) (9,800) Ending balance 2,736,576 2,556,442 5,826,878 5,900,772 5,582,394 Library Facility (634)
Beginning balance 1,371,782 1,182,630 1,179,839 1,020,693 475,855 Revenue 159,653 514,577 104,438 285,160 567,217
Interest 61,577 47,927 11,812 (38,944) 2,321
Other revenue
Capital (66,844) (366,912) (113,459) (87,070) 0
Cost allocation (6,440) (6,440) 0 0 (24,700)
Ending balance 1,519,728 1,371,782 1,182,630 1,179,839 1,020,693 Section 3

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Fee Type 2024/25 2023/24 2022/23 2021/22 2020/21
Government Code Section 66006(b)(1)(C) and (D)
Annual Report
Development Impact Fees
City of Fontana
Fiscal Year Ended June 30, 2025
Fund Balances, Fees Collected, Interest Earned, and Project Expenditures - Five Year History Park Development (635)
Beginning balance 16,625,646 20,319,441 18,195,031 5,120,626 5,533,262 Revenue 4,963,410 4,789,942 3,466,764 15,299,536 1,645,189 Interest 741,323 826,423 142,775 (553,613) 4,200
Other revenue
Capital (5,371,141) (9,186,190) (1,261,439) (1,452,218) (1,906,824) Cost allocation (123,970) (123,970) (223,690) (219,300) (155,200) Ending balance 16,835,268 16,625,646 20,319,441 18,195,031 5,120,626 Police Facilities (636)
Beginning balance 4,183,604 3,712,826 3,582,441 3,582,959 2,907,816 Revenue 744,211 1,160,918 412,280 640,651 767,821
Interest 187,345 162,230 25,073 (115,173) 5,343
Other revenue
Capital (380,627) (813,490) (302,278) (521,396) (80,321) Cost allocation (38,880) (38,880) (4,690) (4,600) (17,700) Ending balance 4,695,653 4,183,604 3,712,826 3,582,441 3,582,959 Affordable Housing (698)
Beginning balance 8,611,409 7,351,914 5,470,320 5,656,571 4,772,171 Revenue 3,137,010 2,451,893 2,411,904 1,497,365 876,809 Interest 250,293 250,896 22,377 (137,525) 7,591
Other revenue
Capital (5,136,078) (1,443,294) (552,687) (1,546,090) 0 Cost allocation 0 0 0 0 0
Ending balance 6,862,635 8,611,409 7,351,914 5,470,320 5,656,571 Sewer Connection (702)
Beginning balance 2,851,221 2,891,308 2,330,380 2,199,464 2,069,916 Revenue 675,653 552,195 811,632 336,864 325,729
Interest 119,330 165,106 49,523 (35,784) 3,774
Other revenue 163,537 900 504,743 510,640 509,039
Loan proceeds
Loan repayment (502,241) (502,241) (502,241) (502,241) (502,241) Capital (314,527) (246,908) (293,449) (169,463) (198,753) Other expenditures (146,210) 0 0 0 0
Cost allocation (9,140) (9,140) (9,280) (9,100) (8,000) Ending balance 2,837,623 2,851,221 2,891,308 2,330,380 2,199,464 Section 3

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Flood Control - San Sevaine (620) 0
Due to County Flood Control
See Findings
Flood Control - Etiwanda (621) 0
See Findings
Storm Drain (622) 9,279,770
0063 COURTPLACE 2025 10,251,600 3,279,000 2,791,438 487,562 32% 3361 CYPRESS STORM DRAIN 2026 21,608,344 11,729,715 2,937,507 8,792,208 54% Circulation (630) 10,530,860
Due to other funds for project funding 1
0002 W LIBERTY PARKWAY/MILLER TS COMPLETED 733,327 41,805 41,805 0 6% 0003 FONTANA SRTS GAP CLOSURE 2025 4,593,414 45,912 45,912 0 1% 0039 CITRUS AVE WIDENING AT SR-210 2027 620,000 199,020 61,563 137,457 32% 0042 WESTGATE AT CHERRY AND VICTORIA AVE 2026 18,900,000 1,251,900 4,987 1,246,913 7% 3058 I-10 CEDAR INTERCHANGE 2026 4,109,655 4,109,655 736,646 3,373,009 100% 3087 I-10/CHERRY INTERCHANGE 9,920,301 9,553,068 9,553,068 0 96% 3088 I-10/CITRUS INTERCHANGE 26,840,374 17,614,401 16,395,578 1,218,823 66% 3281 SIERRA: FOOTHILL-BASELINE ARTERIAL 2025 21,272,264 6,852,882 6,120,774 732,108 32% 3333 FOOTHILL: HEMLOCK-ALMERIA ARTERIAL 2030 23,438,990 1,357,830 507,741 850,089 6% 3339 ALDER-LOCUST-RAMONA SRTS 2025 5,925,504 350,160 314,670 35,490 6% 3350 ETIWANDA/SLOVER ARTERIAL 2026 13,147,629 3,146,196 1,174,023 1,972,173 24% 3378 SIERRA: SUMMIT TO I-15 ROW COMPLETED 261,483 83,936 83,936 0 32% 0063 COURTPLACE 2025 10,251,600 648,000 47,946 600,054 6% 3361 CYPRESS STORM DRAIN 2026 21,608,344 109,140 2,086 107,054 1% 3367 ALDER MIDDLE SCHOOL S/W COMPLETED 3,770,889 97,144 97,144 0 3% 0054 SANTA ANA & JUNIPER AVE TS 2026 910,000 279,270 21,580 257,690 31% Fire Facility (631) 21,655,000
Due to Bondholders 21,655,000
Projects
Government Code Section 66006(b)(1)(E)
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2025

COMPLETED

PENDING SBCTA
REC
Project # Project % From Dev
Impact Fees
Expended
Development
Impact Fees
Budgeted
Development
Impact Fees
Project
Completion
Total Project
Cost
Pending DIF
Expenditures
Section 4

Page 1 of 2 ends

Projects
Government Code Section 66006(b)(1)(E)
City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2025
Project # Project % From Dev
Impact Fees
Expended
Development
Impact Fees
Budgeted
Development
Impact Fees
Project
Completion
Total Project
Cost
Pending DIF
Expenditures
Public Facilities (632) 11,000,000
0067 Downtown West Parking Structure 2026 26,500,000 11,000,000 - 11,000,000 42% Median Landscaping (633) 1,622,603
0020 JURUPA AVE. LANDSCAPE MEDIAN COMPLETED 5,707,843 4,207,260 4,207,260 0 74% 3361 CYPRESS STORM DRAIN 2026 21,608,344 1,900,000 277,397 1,622,603 9% Library Facility (634) 0
Due to General Fund 0
0034 LEWIS LIBRARY WALL COMPLETED 200,528 200,528 200,528 0 100% Park Development (635) 5,044,457
0010 MCDERMOTT PARKING LOT 2027 520,000 520,000 210 519,790 100% 0045 MILLER PARK FENCE COMPLETED 733,635 733,635 733,635 0 100% 0058 MARTIN TUDOR PARK DESIGN 2026 50,000 50,000 10,010 39,990 100% 3345 SAN SEVAINE PH I 2026 19,052,110 6,500,000 3,726,690 2,773,310 34% 0008 SOUTHRIDGE DOG PARK EAST 2025 690,000 690,000 39,062 650,938 100% 0009 SOUTHRIDGE DOG PARK WEST 2025 700,000 700,000 39,693 660,307 100% 4241 SPORTS PARK 2026 1,818,171 496 375 121 0%
0010 VETERAN'S DOG PARK 2030 100,000 100,000 0 100,000 100% 0071 M TUDOR ACTION PARK 2028 300,000 300,000 0 300,000 100% Police Facilities (636) 194,571
0021 PD FENCE ON SEVILLE AVE 2026 488,016 24,342 24,342 0 5% 2029 POL BUILDING IMPROVEMENTS 2026 531,960 498,540 303,969 194,571 94% 4328 EOC POLICE LOBBY REMODEL 2026 2,308,590 278,696 278,696 0 12% Affordable Housing (698) 771,168
0023 ALDEA LEGACY APTS 2026 6,277,012 3,427,000 2,655,832 771,168 55% Sewer Connection (702) 1,738,734
Due to State Revolving loan for San Bernardino Trunk Sewer 1,584,134 0063 COURTPLACE 2026 10,251,600 154,600 0 154,600 2%
Section 4

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City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2025

Report of Findings
(Government Code Section 66001(d))

Section 5

Page 1 of 3 ends

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 Improve ment Plan for Fiscal Years 20 23/2024 – 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 priorit ies 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 t he 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 20 23/2024 – 2029/2030, whi ch 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 so urces 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 20 23/2024 – 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 ot her 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, 2025

Report of Findings
(Government Code Section 66001(d))

Section 5

Page 2 of 3 ends

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 20 23/2024 – 2029/2030, which is incorporated herein by reference. In order to fund the construction of Fire Station No. 71, the Fontana P ublic 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 Reven ue 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 20 24/25 is $1,381,300. 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 20 23/2024 – 2029/2030, which is incorporated herein by reference.

Median Landscaping – Fund 633
The purpose of the fee, the relationship between the fee an d 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 20 23/2024 – 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 f or Fiscal Years 20 23/2024 – 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 Improv ement Plan for Fiscal Years 20 23/2024 – 2029/2030, which is incorporated herein by reference.

City of Fontana
Annual Report
Development Impact Fees
Fiscal Year Ended June 30, 2025

Report of Findings
(Government Code Section 66001(d))

Section 5

Page 3 of 3 ends

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 da tes on which funding is expected are set forth in the City’s most recent Capital Improvement Plan for Fiscal Years 20 23/2024 – 2029/2030, which is incorporated herein by reference.

Affordable Housing – Fund 698
The purpose of the fee, the relationship be tween 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 20 23/2024 – 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 I mprovement Plan for Fiscal Years 20 23/2024 – 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 $ 502,241 per year. Sewer connection fees are obligated for one-half of this annual repayment amount.

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