Agenda Item B.7
CONSENT CALENDAR
Meeting Date: December 17, 2024
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Jennifer Richards, Accountant
Tony Gonzalez, Accounting Manager
SUBJECT: Annual Financial Report of the City of Goleta’s Development Impact Fees for Fiscal Year 2023/24
RECOMMENDATION:
Adopt Resolution No. 24-__, entitled “A Resolution of the City Council of the City of Goleta, California, Approving the Annual Development Impact Fee Financial Report.” BACKGROUND:
Development Impact Fees ( DIFs) are collected under the authority of the Mitigation Fee Act (also known as “Assembly Bill (AB) 1600,” Government Code Sections 66000, et seq.) to mitigate the impacts of new development on public infrastructure and facilities. Local entities that collect DIFs are subject to certain reporting and accounting requirements under the Mitigation Fee Act. The City also collects a fee for park acquisition and development as a condition of approval of certain subdivisions referred to as a Quimby Fee. Quimby Fees are collected under the authority of the Subdivision Map Act (Government Code Sections 66410, et seq.), specifically Government Code Section 66477. While the annual DIF requirement under Government Code 66000 does not require the reporting of Quimby fees, staff routinely adds the Quimby fees into the annual DIF report to enhance transparency and provide a comprehensive view of development- related funding . To comply with the Mitigation Fee Act reporting requirements , staff recommends that the City Council adopt a resolution that approves the Annual Development Impact Fee Financial Report for Fiscal Year 2023/24 (Attachment 1).
DISCUSSION:
This fiscal year, the responsibility for preparing the Annual DIF Financial Report transitioned from the Public Works Department to the Finance Department. This change aims to enhance efficiency and streamline reporting processes, as the report must comply with accounting and financial reporting requirements under the Mitigation Fee Act.
Additionally, the Annual DIF Financial Report is typically prepared concurrently with the Annual Comprehensive Financial Report, which has relevant audited financial information related to the DIF funds.
1 Meeting Date: December 17, 2024
Mitigation Fee Act Reporting Requirements
In compliance with Government Code Section 66006(b) of the Mitigation Fee Act, the required Annual DIF Financial Report for Fiscal Year 2023/24 is submitted herein as Exhibits 1, 2, and 3 (Attachment 1). These exhibits detail the beginning and ending fund balances, revenues, expenditures and other reporting elements mandated by the Mitigation Fee Act, which has the following requirements:
For each separate account or fund established pursuant to subdivision (a), the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year:
A. A brief description of the type of fee in the account or fund.
B. The amount of the fee.
C. The beginning and ending balance of the account or fund.
D. The amount of the fees collected and the interest earned.
E. An identification of each public improvem ent on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.
F. An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement, as identified in paragraph (2) of subdivision (a) of Section 66001, and the public improvement remains incomplete.
G. A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fee will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan.
H. The amount of refunds made pursuant to subdivision (e) of Section 66001 and any allocation pursuant to subdivision (f) of Section 66001.
At the beginning of Fiscal Year 2023/24, the City’s adopted DIF categories included:
Transportation
Parks and Recreation
Public Administration (including Police)
Library
Fire
Storm Drain
Bicycle and Pedestrian
Non-Residential Affordable Housing
Quimby
2 Meeting Date: December 17, 2024
For detailed description of each category see Exhibit 1 of Attachment 1. Table 1 below shows the beginning fund balances, the total revenue, the total expenditures and the ending fund balances for each DIF account, including Quimby for Fiscal Year 2023/24.
Table 1: DIF Account Summary
Exhibit 2 to Attachment 1 contains a Statement of Revenues, Expenditures and Changes in Fund Balances for each DIF fund account for FY 2023/24. These statements provide the details on the revenue and expenditure activity of each fee’s fund over the last fiscal year, essentially showing what funds were received and how they were spent. Exhibit 3 to Attachment 1 is the Fee Schedule of the development impact fees.
Historically, Quimby fees were deposited into the Pa rks DIF Fund. Towards the end of FY 2023/24, staff had created a separate fund to account for Quimby fees separately for increased transparency and compliance. While the use of these funds is nearly identical, the way the fee is assessed, and annual adjustment are different. Staff will make a recommendation in FY 2024/25 to transfer the Quimby fees in the Parks DIF fund balance related to the newly created Quimby Fund. In addition, the related projects have existing appropriations from the Parks DIF Fund, staff will work with project managers to utilize the Quimby Fund for appropriations.
No loans, refunds, or allocations pursuant to Government Code section 66006 (b) were made from any of the funds during the reporting period. Unexpended fund balances represent fees collected for respective Council-approved projects which will be financed and implemented when financially feasible or practical. The City plans to use the entire fund balances for the projects as shown in Attachment 1, Exhibit 2, and as programmed in the adopted five-year Capital Improvement Program.
FISCAL IMPACTS:
There is no fiscal impact to the reporting.
July 1, 2023 through June 30, 2024
Beginning
Balance
Total
Revenue
Total
Expenditures
Ending Fund
Balance
Transportation $ 10,746,294.87 $ 910,568.48 $2,770,596.08 $ 8,886,267.27 Parks and Recreation $ 8,227,095.25 $ 669,125.99 $3,356,907.58 $ 5,539,313.66 Public Administration
(includes Police) $ 142,419.27 $ 55,797.35 $ - $ 198,216.62 Library $ 167,879.55 $ 21,607.67 $ 1,529.99 $ 187,957.23 Fire $ 3,452,181.09 $ 335,479.54 $ 33,770.29 $ 3,753,890.34 Storm Drain $ 516,263.85 $ 222,845.79 $ 129,666.63 $ 609,443.01 Bike and Pedestrian $ 224,406.96 $ 52,798.10 $ - $ 277,205.06 Non-Residential
Affordable Housing $ 6,358.87 $ 300.05 $ - $ 6,658.92 Quimby $ - $ 3,131,795.64 $ - $ 3,131,795.64 3 Meeting Date: December 17, 2024
LEGAL REVIEW BY: Isaac Rosen, Acting City Attorney
APPROVED BY: Robert Nisbet, City Manager
ATTACHMENTS:
1. Resolution No. 24- entitled “A Resolution of the City Council of the City of Goleta, California, Approving the Annual Development Impact Fee Financial Report.” 4 ATTACHMENT 1
Resolution No. 2 4-___ entitled “A Resolution of the City Council of the City of Goleta, California, Approving the Annual Development Impact Fee Financial Report” 5 RESOLUTION NO. 24-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GOLETA, CALIFORNIA, APPROVING THE ANNUAL
DEVELOPMENT IMPACT FEE FINANCIAL REPORT
WHEREAS, the Mitigation Fee Act, Government Code Sections 66000, et seq. (the “Act”), governs the establishment and administration of development impact fees paid by new development projects for public facilities needed to serve new development; and
WHEREAS, the Act, Government Code Section 66006(b), requires that the City prepare annual financial reports of all development impact fees and make the reports available to the public; and
WHEREAS, the City has established the following Development Impact Fees (“DIFs”) and Quimby fees:
(1) Transportation DIF;
(2) Park DIF for residential development (no subdivision);
(3) Park DIF for commercial and industrial development;
(4) Public Administration Facility DIF (including Police);
(5) Library Facility DIF;
(6) Fire Facility DIF;
(7) Storm Drain DIF;
(8) Bike and Pedestrian DIF
(9) Non-Residential Affordable Housing DIF;
(10) Park fee for residential development (subdivision) (“Quimby fee”);
WHEREAS, the City desires to review the annual reports regarding these DIFs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF GOLETA AS FOLLOWS:
6 SECTION 1. RECITALS
The City Council hereby finds and determines that the foregoing recitals, which are incorporated herein by reference, are true and correct.
SECTION 2. ANNUAL FINANCIAL REPORTS OF DEVELOPMENT IMPACT FEES
The City Council hereby approves the annual financial report of the DIFs and Quimby Fee for Fiscal Year 2023/2024 setting forth the following information:
1. Brief descriptions of each type of DIF and the Quimby Fee in each of the funds are provided in Exhibit 1, which is attached and incorporated herein by reference.
2. The amounts of the fees are provided in Exhibit 3.
3. The beginning and ending balance of each of the funds are provided in Exhibit 2, which is attached and incorporated herein by reference.
4. The amount of DIFs and Quimby Fees collected and interest earned for each fund for the reporting period are provided in Exhibit 2.
5. Each public improvement on which the DIFs and Quimby Fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement funded with those DIFs and Quimby Fees are provided in Exhibit 2.
6. The approximate dates by which the construction of the incomplete public improvements identified will commence are provided in Exhibit
2. 7. There have been no interfund transfers or loans made from any of the funds identified in Exhibit 2 during the reporting period.
8. There have been no refunds or allocations of DIFs or Quimby Fees collected and deposited in the funds identifie d in Exhibit 2 during the reporting period.
SECTION 3. FINDINGS
The City Council hereby finds the following:
1. The Transportation Improvement Program, Bike and Pedestrian, Storm Drain, Park (residential and commercial/industrial development), Public Administration Facility (including Police) , Library Facility, Fire Facility, and Non-Residential Affordable Housing Development Impact Fees and the Quimby Fee are collected to mitigate impacts of new development as described in Exhibit 1.
2. The reasonable relationship between the development impact fees and the purpose for which these fees are charged as required by applicable law is set forth in Exhibit 2.
3. The sources and amounts of funding anticipated to complete the financing of incomplete public improvements are set forth in Exhibit 2.
4. The approximate dates by which any funding anticipated to 7 commence the financing of incomplete public improvements are set forth in Exhibit 2.
SECTION 4. CERTIFICATION
The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
PASSED, APPROVED AND ADOPTED this 17th day of December 2024.
__________________________
PAULA PEROTTE
MAYOR
ATTEST: APPROVED AS TO FORM:
_________________________ __________________________
DEBORAH S. LOPEZ ISAAC ROSEN
CITY CLERK ACTING CITY ATTORNEY
8 4
STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.
CITY OF GOLETA )
I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 24-__ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 17th day of December 2024, by the following vote of the Council:
AYES:
NOES:
ABSENT:
(SEAL)
DEBORAH S. LOPEZ
CITY CLERK
9 Exhibit 1
Development Impact Fee Fund Descriptions
Transportation Development Impact Fees . Fees collected for the actual and estimated costs for transportation purposes, including but not limited to, roads, road rights of way, striping, curbs, gutters, sidewalks, bridges, traffic control devices, street lighting, bicycle lanes built in conjunction with standard roadway design and related planning, engineering, construction and administrative activity.
Park Fund (Residential Development) Fund: Fees collected for the actual or estimated costs of acquiring land for Public Park Facilities for Recreation, open space, riding and hiking trails, ancillary facilities, as well as related planning, engineering, construction and administrative activity and any other capital Park and Recreation Facility projects identified in the five-year Capital Improvement Plan. This fee is collected from residential projects that are not associated with a subdivision.
Park Fund (Commercial/Industrial Development) Fund: Fees collected for commercial and industrial projects for the actual or estimated costs of acquiring land for Public Park Facilities for Recreation, open space, riding and hiking trails, ancillary facilities, as well as related planning, engineering, construction and adminis trative activity and any other capital Park and Recreation Facility projects identified in the five-year Capital Improvement Plan.
Quimby Fund: Fees collected pursuant to Government Code Section 66477 (Quimby Act) for the acquisition and development of parklands. These fees are collected on non-commercial residential projects that are associated with subdivisions.
Public Administration Facility Fund: Fees collected to finance public improvements and facilities for governmental buildings and facilities; community and civic centers; portions of community buildings devoted to Public Administration in Goleta; related planning, engineering, construction and administrative activity; and any other capital Public Administration Facility projects identified in the City’s Five-Year Capital Improvement Plan. The public Administration Facility Fund is also used to finance public improvements and facilities for police, jail, juvenile and probation facilities; patrol cars; equipment; related planning, engineering, construction and administrative activity; and any other capital Police Facility projects identified in the City’s Five-Year Capital Improvement Plan.
Library Facility Fund: Fees collected to finance public improvements and facilities for public libraries; related equipment, buildings, and books; related planning, engineering, construction and administrative activity; and any other capital Library Facility projects identified in the City’s Five-Year Capital Improvement Plan.
Fire Facility Fund: Fees collected to finance public improvements and facilities for fire suppression and protection, emergency medical response and transport, and rescue and hazardous materials response purposes and related planning, engineering, construction and administrative activity.
10 Exhibit 1
Storm Drain Impact Fees. Fees collected to finance public improvements and facilities for storm drainage, including but not limited to inlets and outlets, storm drainpipes, box culverts, and pump stations and related planning, engineering, and administrative activity.
Bicycle and Pedestrian Impact Fees : Fees collected to finance public improvements that facilitate walking and bicycling in the City, including but not limited to sidewalks, multi- use trails, bike lanes, bike paths and related planni ng, engineering, construction and administrative activity.
Non-Residential Affordable Housing Fee: Fees collected for non -residential projects (commercial, retail, hospitality and , industrial) to finance affordable housing and related planning, engineering, construction and administrative activity.
11 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Transportation Development Impact Fee (Fund 220)
Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Transportation
Facilities
Share %
Transportation
Facilities Share
Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 13,579,983 10,746,295 Revenues:
Interest Income 261,149 490,188
Developer fees 14,068 420,380
Other - -
Prior Year Adjustment - -
Total Revenues 275,217$ 910,568$
Expenditures:
Public Works: Cost Allocation Study 161,477 215.0% 347,155 5,443 16,343 Capital Improvement Projects:
9002 - Ekwill Fowler FY 2004/05 66,619,541 24.9% 16,564,956 1,191,602 1,821,011 9006 - SJC Bike Path - South FY 2004/05 48,512,349 9.7% 4,729,665 1,487,927 403,928 9007 - SJC Bike Path - Middle FY 2005/06 2,867,664 45.2% 1,297,000 265,045 151,893 9027 - 101 Overcrossing (Ellwood) FY 2008/09 275,013,685 0.5% 1,468,777 7,547 - 9033 - Hollister Bridge Repl - SJC PH2 FY 2010/11 31,819,911 12.2% 3,888,871 130,402 377,421 9042 - Storke Rd Widening Phelps to City Limits FY 2012/13 12,874,140 1.2% 150,649 - - 9044 - Hollister Widiening Phase 1 FY 2013/14 4,171,200 0.4% 15,691 - - 9061 - Cathedral Oaks Class 1 Bike Path FY 2015/16 21,216,000 0.0% 1,360 - - 9062 - Storke Road Medians FY 2020/21 1,792,200 8.9% 159,159 20,939 - 9079 - Amtrak Depot FY 2016/17 31,928,578 4.2% 1,350,000 - - Total Expenditures $ 496,976,743 $ 29,973,282 $ 3,108,905 $ 2,770,596 Excess (deficiency) of revenues over (under) expenditures (2,833,688) (1,860,028) Other financing sources (uses):
Transfers in/out - - Total other financing sources (uses): $ - $ - Net changes in fund balances: $ (2,833,688) $ (1,860,028) Fund balances (deficit), end of year $ 10,746,295 $ 8,886,267 12 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Park Development Impact Fees (Fund 221)
Annual Update
Project/Description Quimby Park Facilities
(Residential)
Park Facilities
(Commercial &
Industrial)
Total Quimby Park Facilities
(Residential)
Park Facilities
(Commercial &
Industrial)
Total
Fund balances (deficit), beginning of year, as restated 3,148,251$ 4,274,575 1,013,318 8,436,144 3,148,251 4,065,527 1,013,318 8,227,095 Revenues:
Developer fees 2,192 - 2,192 313,625 313,625 Interest Income 178,323 - 178,323 355,501 355,501 Total Revenues 180,515$ -$ 180,515$ 669,126$ -$ 669,126$ Expenditures:
Support to Other Agencies 250,000 100.0% 250,000 - - - - - - Capital Improvement Projects:
9063 - Evergreen Park Restroom FY 2017/18 5,280,000 5.3% 280,000 - - - - - - 9065 - Reclaimed Water Service Bella Vista FY 2015/16 844,800 24.3% 205,544 - - - - - - 9066 - Miscellaneous Park Improvements FY 2016/17 734,150 98.4% 722,500 13,442 - 13,442 - - - 9071 - Impmts @ Athelic Field @ GCC FY 2017/18 601,109 55.2% 331,875 3,245 - 3,245 - - - 9074 - Stow Grove Multi-Purpose Field FY 2021/22 9,450,000 52.4% 4,950,000 104,067 - 104,067 60,247 - 60,247 9078 - Rancho La Patera Improvements FY 2016/17 13,752,000 5.6% 771,164 - - - - - - 9084 - Community Garden FY 2019/20 2,213,144 100.0% 2,213,144 197,630 - 197,630 1,570,673 - 1,570,673 9093 - San Miguel Park Improvements FY 2024/25 675,000 100.0% 675,000 - - - - - - 9094 - Santa Barbara Shores Park Improvements FY 2024/25 305,000 100.0% 305,000 - - - - - - 9108 - Winchester Park FY 2019/20 310,000 100.0% 310,000 - - - - - - 9111 - Jonny D Wallis Park FY 2019/20 2,424,547 100.0% 2,424,547 71,179 - 71,179 1,725,988 - 1,725,988 9116-Pickleball Courts FY 2024/25 100,000 100.0% 100,000 - - - - - - Total Expenditures 36,939,750$ 13,538,774$ 389,563$ -$ 389,563$ 3,356,908$ -$ 3,356,908$ Excess (deficiency) of revenues over (under)
expenditures
(209,048) - (209,048) (2,687,782) - (2,687,782) Other financing sources (uses):
Transfers in - - - - - - Total other financing sources (uses): - - - - - - Net changes in fund balances: (209,048) - (209,048) (2,687,782) - (2,687,782) Fund balances (deficit), end of year 3,148,251$ 4,065,527$ 1,013,318$ 8,227,095$ 3,148,251$ 1,377,745$ 1,013,318$ 5,539,314$ Fiscal Year Ended June 30, 2023
Park Facilities
Share Amount
Park
Facilities
Share
%
Estimated
Project Cost
Total
Construction
Commencement
Fiscal Year
Fiscal Year Ended June 30, 2024
13 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Public Administration Facilities Development Impact Fees (Fund 222) Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Public
Administration
Facilities Share %
Public
Administration
Facilities Share
Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated (1,639) (2,409) Revenues:
Developer fees 570 48,548
Interest Income (1,339) 529
Total Revenues (770)$ 49,077$
Expenditures:
Capital Improvement Projects:
9079 - Amtrak Depot FY 2016/17 31,928,578 9.6% 3,063,374 - - 9101 - City Hall Purchase & Improvements FY 2018/19 14,149,918 0.3% 42,279 - - Total Expenditures 46,078,496$ 3,105,653$ -$ -$
Excess (deficiency) of revenues over (under) expenditures (770) 49,077 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: (770) 49,077
Fund balances (deficit), end of year (2,409)$ 46,669$
14 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Library Facilities Development Impact Fees (Fund 223)
Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Library Facilities
Share %
Library Facilities
Share Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 220,719 167,880 Revenues:
Developer fees 177 13,208
Interest Income 4,837 8,400
Total Revenues 5,015$ 21,608$
Expenditures:
2100 - Goleta Library N/A 239,352 100.0% 239,352 57,854 1,530 Capital Improvement Projects:
Total Expenditures 239,352$ 239,352$ 57,854$ 1,530$
Excess (deficiency) of revenues over (under) expenditures (52,839) 20,078 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: (52,839) 20,078
Fund balances (deficit), end of year 167,880$ 187,957$
15 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Police Facilities Development Impact Fees (Fund 224)
Annual Update
Project / Decscription
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Police Facilities
Share %
Police Facilities
Share Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 139,502 142,419 Revenues:
Developer fees - -
Interest Income 2,917 6,720
Total Revenues 2,917$ 6,720$
Expenditures:
Capital Improvement Projects:
9101 - City Hall Purchase & Improvements FY 2018/19 14,149,918 100.0% 14,149,918 - - Total Expenditures 14,149,918$ 14,149,918$ -$ -$
Excess (deficiency) of revenues over (under) expenditures 2,917 6,720 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: 2,917 6,720
Fund balances (deficit), end of year 142,419$ 149,139$
16 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Fire Development Impact Fees (Fund 229)
Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Fire Facilities
Share %
Fire Facilities
Share Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 3,387,651 3,452,181 Revenues:
Developer fees 921 170,838
Interest Income 70,838 164,641
Total Revenues 71,759$ 335,480$
Expenditures:
Capital Improvement Projects:
9025 - Fire Station #10 FY 2007/08 25,570,566 19.4% 4,963,037 7,229 33,770 Total Expenditures 25,570,566$ 4,963,037$ 7,229$ 33,770$ Excess (deficiency) of revenues over (under) expenditures 64,530 301,709 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: 64,530 301,709
Fund balances (deficit), end of year 3,452,181$ 3,753,890$ 17 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Storm Drain Development Impact Fees (Fund 234)
Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Storm Drain
Facilities Share %
Storm Drain
Facilities Share
Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 532,103 516,264 Revenues:
Developer fees 2,319 196,698
Interest Income 8,255 26,147
Total Revenues 10,574$ 222,846$
Expenditures:
Capital Improvement Projects:
9033 - Hollister Avenue Bridge Replacement (SJC Phase
II)
FY 2010/11 31,819,911 0.3% 100,000 - 85,562 9085 - Goleta Storm Drain Master Plan FY 2024/25 200,000 50.0% 100,000 - - 9106 - Phelps Ditch Flood Control Channel Trash Control Structure
FY 2024/25 3,168,000 1.6% 50,000 - -
9107 - Old Town Full Trash Capture Devices FY 2022/23 4,754,000 13.7% 650,000 26,413 44,105 Total Expenditures 39,941,911$ 900,000$ 26,413$ 129,667$ Excess (deficiency) of revenues over (under) expenditures (15,839) 93,179 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: (15,839) 93,179
Fund balances (deficit), end of year 516,264$ 609,443$
18 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Bicycle & Pedestrian Development Impact Fees (Fund 235) Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated Project
Cost Total
Bicycle &
Pedestrian
Facilities
Share %
Bicycle &
Pedestrian
Facilities Share
Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated 221,676 224,407 Revenues:
Developer fees 571 41,781
Interest Income 2,160 11,017
Total revenues 2,731$ 52,798$
Expenditures:
Capital Improvement Projects:
9006 - San Jose Creek Bike Path - Southern Extent FY 2004/05 48,512,349 0.6% 272,204 - - 9079 - Amtrak Depot FY 2016/17 31,928,578 0.9% 285,000 - - Total Expenditures 80,440,927$ 557,204$ -$ -$
Excess (deficiency) of revenues over (under) expenditures 2,731 52,798 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - -
Net changes in fund balances: 2,731 52,798
Fund balances (deficit), end of year 224,407$ 277,205$
19 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Non-Residential Affordable Housing Development Impact Fees (Fund 238) Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Non-Residential
Affordable Housing
Share %
Non-Residential
Affordable Housing
Share Amount
Fiscal Year Ended
June 30, 2023
Fiscal Year Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated - 6,359 Revenues:
Developer fees 6,361 -
Interest Income (2) 300
Total Revenues -$ -$ 6,359$ 300$
Expenditures:
Capital Improvement Projects:
- -
Total Expenditures -$ -$ -$ -$
Excess (deficiency) of revenues over (under) expenditures 6,359 300 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - - - - Net changes in fund balances: 6,359 300
Fund balances (deficit), end of year -$ -$ 6,359$ 6,659$ 20 Exhibit 2
City of Goleta
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Quimby Development Impact Fees (Fund 239)
Annual Update
Project/Description
Construction
Commencement
Fiscal Year
Estimated
Project
Cost Total
Quimby
Share
%
Quimby
Share
Amount
Fiscal Year
Ended
June 30, 2023
Fiscal Year
Ended
June 30, 2024
Fund balances (deficit), beginning of year, as restated - - Revenues:
Developer fees - 3,131,796
Interest Income - -
Total Revenues -$ 3,131,796$
Expenditures:
Support to Other Agencies
Capital Improvement Projects:
Total Expenditures -$ -$
Excess (deficiency) of revenues over (under) expenditures - 3,131,796 Other financing sources (uses):
Transfers in - -
Total other financing sources (uses): - - Net changes in fund balances: - 3,131,796 Fund balances (deficit), end of year -$ 3,131,796$
21 Land Use Category Units Development
Impact Fee
Fee
Determination
By
Fee
Collection By Fee Due By 3 Cost Index for
FY23/24 Index Source
Single Family Detached per DU $3,908
All Other Residential
(excluding ADU's) per DU $2,836
ADU's with floor area greater
than 750 SF per DU $386
Retail & Commercial per KSF $619
Office & Medical per KSF $832
Industrial per KSF $310
Police (As of April 1, 2019 Police Fee is included in Public Admin Fee)
NA NA NA NA NA NA NA NA
Single Family Detached per DU $1,216
All Other Residential
(excluding ADU's) per DU $883
ADU's with floor area greater
than 750 SF per DU $120
Retail & Commercial per KSF $194
Office & Medical per KSF $259
Industrial per KSF $98
Parks & Recreation
Quimby Fee - Applying to Residential Subdivisions only
Single Family Detached per DU $18,855
All Other Residential
1 (excluding ADU's) per DU $13,680
Single Family Detached per DU $15,065
Duplex/Triplex/4-plex per DU $12,460
Apartment per DU $10,060
Mobile Home per DU $10,060
ADU's with floor area greater
than 750 SF per DU $1,369
Retail and Commercial per KSF $2,382
Office and Medical per KSF $3,198
Industrial per KSF $1,188
Office and Medical per KSF $9,281
Industrial and Warehouse per KSF $5,801
Retail and Commercial per KSF $2,321
Hotel per KSF $9,281
12.04%
ENR - %
change
between
06/2022 &
06/2023
City of Goleta Development Impact Fees - FY 2023/2024 (July 1, 2023 to June 30, 2024). Updated 07-31-23.
Fees based on: i. "Development Impact Fee Program Update Report" prepared by Urban Economics and approved by City Council on February 19, 2019; and ii. "Establishment of Beneficial Projects Categories Eligible for Development Impact Fee Reductions or Waivers" approved by City Council on July 16, 2019; and iii. Affordable Housing Development Impact Fee Program - "Resolution 21-46, A Development Impact Fee Nexus Study and Non-Residential Affordable Housing Development Impact Fees, adopted by City Council on October 5, 2021." Public Administration
Planning
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
ENR - %
change
between
06/2022 &
06/2023
Library
Planning
Department
Planning
Department
Certificate of
Occupancy
(CO)
Public Works
Department
Planning
Department
Map
Recordation
(MR)
2.54%
CPI - %
change
between
06/2022 &
06/2023
ENR - %
change
between
06/2022 &
06/2023
Public Works
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
ENR - %
change
between
06/2022 &
06/2023
Affordable Housing Development Fee Program (New Impact Fee - First Applied January 1, 2022) 4 Park fee - Applying to all Other Development per the Mitigation Fee Act Planning
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
Exhibit 3
Fee Schedule
22 Land Use Category Units Development
Impact Fee
Fee
Determination
By
Fee
Collection By Fee Due By 3 Cost Index for
FY23/24 Index Source
City of Goleta Development Impact Fees - FY 2023/2024 (July 1, 2023 to June 30, 2024). Updated 07-31-23.
Fees based on: i. "Development Impact Fee Program Update Report" prepared by Urban Economics and approved by City Council on February 19, 2019; and ii. "Establishment of Beneficial Projects Categories Eligible for Development Impact Fee Reductions or Waivers" approved by City Council on July 16, 2019; and iii. Affordable Housing Development Impact Fee Program - "Resolution 21-46, A Development Impact Fee Nexus Study and Non-Residential Affordable Housing Development Impact Fees, adopted by City Council on October 5, 2021." Single Family Detached per DU $4,555
All Other Residential
(excluding ADU's) per DU $3,304
ADU's with floor area greater
than 750 SF per DU $449
Retail & Commercial per KSF $2,519
Office & Medical per KSF $3,383
Industrial per KSF $1,256
All categories of
development2 $15,762
ADU's with floor area greater
than 750 SF $2,144
Single Family Detached per DU $3,917
All Other Residential
(excluding ADU's)
per DU $2,842
ADU's with floor area greater
than 750 SF
per DU $387
Retail & Commercial per KSF $620
Office & Medical per KSF $833
Industrial per KSF $310
Single Family Detached per DU $850
All Other Residential
(excluding ADU's) per DU $1,066
ADU's with floor area greater
than 750 SF
per DU $145
Retail & Commercial per KSF $1,103
Office & Medical per KSF $1,344
Industrial per KSF $1,016
Warehouse/Distribution per KSF $738
Agricultural per KSF $509
Accessory Dwelling
Units (ADU's)
Storm Drain (Fee started April 1, 2019)
Public Works
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
ENR - %
change
between
06/2022 &
06/2023
ENR - %
change
between
06/2022 &
06/2023
per PM Peak
Hour Trip
(PHT)
Public Works
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
ENR - %
change
between
06/2022 &
06/2023
Bicycle & Pedestrian (New fee starting April 1, 2019)
Public Works
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
Transportation
Fire
Planning
Department
Planning
Department
Certificate of
Occupancy
(CO)
12.04%
ENR - %
change
between
06/2022 &
06/2023
ADUs with floor areas of 750 SF or less will not be subject to DIFs in accordance with Gov. Code § 65852.2 (f) (3). Further, ADUs with a floor area over 750 sq. ft. will be charged DIFs in proportion to the primary dwelling unit in accordance with Gov. Code § 65852.2 (f) (3) but no more than $5,000 to be distributed across all DIF categories.
Beneficial Projects
All qualifying Non-Profit Organizations shall receive a 100% DIF reduction up to the first 15,000 SF of the Project.
All qualifying Non-Profit Special Care Homes, Residential Care Facilities, Assisted Living, Supportive Housing, Transitional Housing, Special Needs Housing, Child Care Facility, Family Day Care or Day Care shall receive a 100% DIF reduction.
All For-Profit Special Care Homes, Residential Care Facilities, Assisted Living, Supportive House, Transitional Housing, Special Needs Housing, Child Care Facility, Family Day Care or Day Care shall receive a 85% DIF reduction.
Exhibit 3
Fee Schedule
23 Land Use Category Units Development
Impact Fee
Fee
Determination
By
Fee
Collection By Fee Due By 3 Cost Index for
FY23/24 Index Source
City of Goleta Development Impact Fees - FY 2023/2024 (July 1, 2023 to June 30, 2024). Updated 07-31-23.
Fees based on: i. "Development Impact Fee Program Update Report" prepared by Urban Economics and approved by City Council on February 19, 2019; and ii. "Establishment of Beneficial Projects Categories Eligible for Development Impact Fee Reductions or Waivers" approved by City Council on July 16, 2019; and iii. Affordable Housing Development Impact Fee Program - "Resolution 21-46, A Development Impact Fee Nexus Study and Non-Residential Affordable Housing Development Impact Fees, adopted by City Council on October 5, 2021."
12.04%
2.54%
Date Index Date Index Index Change % change
June 2022 13488.65 June 2023 15112.29 1623.64 12.04%
Date Index Date Index Index Change % change
June 2022 314.07 June 2023 322.055 7.985 2.54%
Total "Calculated" Fee (not
applied) - ADU Greater then 750
floor area - based on residential
$36,753
Total Max ADU Fee for floor area
greater than 750 SF
$5,000
ENR and CPI Index
Source Reference Data:
Construction Cost Index (CCI) for Los Angeles - Source = Engineering New Record (ENR) June 2022 and June 2023 Publications
CPI - Source = Bureau of Labor Statistics - Los Angeles-Long-Beach-Anaheim - June 2022 and June 2023
1 Parks fees based on "Apartment" category.
2 Transportation fees are calculated for the PM Peak Hour by using the Institute of Transportation Engineers (ITE) Trip Generation Rate most applicable to the proposed development. The appropriate ITE Generation Rate is determined by Public Works Staff using the most current rates (currently 10th edition of ITE Manual) at the time of fee payment. If no applicable ITE Trip Generation rate can be found in the current ITE Manual, the Developer may use a site specific Traffic Study to generate Peak Hour Trips (PHT), prepared by a registered Traffic Engineer (T.E.) in the State of California, and approved by Public Works. 3Developers, if they wish, may make payment of fees prior to the "Certificate of Occupancy" milestone but no earlier than issuance of the Entitlement Permit.
4Affordable Housing Fee adopted by City Council on October 19, 2021.
ENR - June 2022 Construction Cost Inde
CPI - June 2022 Cost Index
Exhibit 3
Fee Schedule
24