FY 2023-24 AB 1600 Report — Hesperia City Council, December 17, 2024

Attachment 1

CITY OF HESPERIA

GOVERNMENT CODE SECTIONS 66001 AND 66006

ANNUAL REPORT
FISCAL YEAR 2023 -2024

City of Hesperia
9700 Seventh Avenue
Hesperia, CA 92345

Table of Contents

SECTION PAGE
I EXECUTIVE SUMMARY ............................................................... 3 A Purpose of the Report .................................................................. 3 II FISCAL YEAR 2023-2024
ANNUAL REPORT ........................................................................ 5 A Transportation Facilities .............................................................. 5 B Citywide Drainage Facilities ........................................................ 7 C A-04 Drainage Facilities ............................................................... 8 D Fire Facilities ................................................................................ 10 E Police Facilities ........................................................................... 12 F Public and City Hall Facilities .................................................... 13 G Animal Control Facilities ........................................................... 15 H Records Storage Facilities ........................................................ 17

APPENDICES

APPENDIX A TRANSPORTATION FACILITIES FEE

FINANCIAL SUMMARY REPORT

APPENDIX B CITYWIDE DRAINAGE FACILITIES FEE

FINANCIAL SUMMARY REPORT
APPENDIX C A-04 DRAINAGE FACILITIES FEE

FINANCIAL SUMMARY REPORT

APPENDIX D FIRE FACILITIES FEE FINANCIAL

SUMMARY REPORT

APPENDIX E POLICE FACILITIES FEE FINANCIAL

SUMMARY REPORT

APPENDIX F PUBLIC AND CITY HALL FACILITIES FEE

FINANCIAL SUMMARY REPORT

APPENDIX G ANIMAL CONTROL FACILITIES FEE

FINANCIAL SUMMARY REPORT

APPENDIX H RECORDS STORAGE FACILITIES FEE

FINANCIAL SUMMARY REPORT

SECTION I EXECUTIVE SUMMARY
City of Hesperia
AB 1600 Annual Report
3 I EXECUTIVE SUMMARY
A Purpose of the Report
Sections 66001 and 66006 of the Government Code provide that the City of Hesperia ("City") shall make available to the public certain information and adopt described findings relative to development impact fees ("Impact Fees") collected pursuant to Section 66000 et seq. of the Government Code. The described information and findings relate to Impact Fees received, expended or to be expended in connection with public facilities to accommodate new development.

Section 66006(b) of the Government Code requires that for each Impact Fee the City 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 brief description of the type of fee in the account or fund; The amount of the fee;  The beginning and ending fund balance of the account or fund; The amount of the fees collected and interest earned;
 An identification of each public improvement on which fees were expended and the amount of expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees;
 An identification of an approximate date by which the construction of the public improvement will commence if the local agency determines that suff icient funds have been collected to complete financing on an incomplete public improvement;

 A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid and the rate of interest that the account or fund will receive on the loan; and  The amount of refunds made due to sufficient funds being collected to complete financing on incomplete public improvements and volume of reallocation of funds made due to administrative costs of refunding unexpended revenues exceeding the amount to be refunded.

Section 66001(d) of the Government Code requires that for each Impact Fee, the City shall make all of the following findings every fifth year with respect to that portion of the account remaining unexpended, whether committed or uncommitted:
 Identify the purpose to which the fee is to be put;
 Demonstrate a reasonable relationship between the fee and purpose for which it is charged.
 Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements; and
 Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.

SECTION I EXECUTIVE SUMMARY
City of Hesperia
AB 1600 Annual Report
4 The five-year report was provided (January 2022) as part of the Fiscal Years 2015- 2016 through 2020-2021 reports. Subsequently, the annual reports for FY 2021-22 and FY 2022- 23 were provided and made available to the public.

The Impact Fees of the City for Fiscal Year 2023-2024 fund the following types of facilities:

A. Transportation Facilities;
B. Citywide Drainage Facilities;
C. A-04 Drainage Facilities;
D. Fire Facilities;
E. Police Facilities;
F. Public and City Hall Facilities;
G. Animal Control Facilities; and
H. Records Storage Facilities.

The Impact Fees were originally adopted by Ordinance No. 180 on September 16, 1993 (the “Ordinance”). The dollar amounts of the fees are adopted by resolution. The Impact Fees were previously updated by Resolution Nos. 2018-26 and 2020-69 on May 15, 2018, and November 17, 2020, respectively. The Impact Fees were last updated by Resolution No. 2022-01 on April 2, 2022.

The following Annual Report for Fiscal Year 2023-2024 includes the information and proposed findings the City intends to review and adopt in accordance with Sections 66001 of the Government Code.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
5 II FISCAL YEAR 2023-2024 ANNUAL REPORT
A. Transportation Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

Transportation Facilities includes infrastructure necessary to provide safe and efficient vehicular access throughout the City. In order to meet the transportation demand of new development through build out, the City identified the need for new roadways and transit facility.

2. Amount of the Impact Fees.

Table II-1: Transportation Facilities Fee by Land Use for Projects Submitted Prior to July 16, 2018 (Fund 300)

Land Use Fee Amount
Single Family $9,781.00 per unit
Multi-Family $6,259.00 per unit
Hotel/Motel $7,238.00 per unit
Non-Residential $2.12 per sq. ft.

Table II-2: Transportation Facilities Fee by Land Use for Projects Submitted After July 16, 2018 (Fund 306)

Land Use Fee Amount
Single Family $9,952.00 per unit
Multi-Family $6,895.00 per unit
Commercial/Office/Retail $6,000.00 per 1,000 bldg. sq. ft.

Industrial $1,500.00 per 1,000 bldg. sq. ft.

Hotel/Motel $7,001.00 per room

Table II-3: Transportation Facilities Fee by Land Use for Projects Submitted After April 2, 2022 (Fund 306)

Land Use Fee Amount
Single Family $12,371.00 per unit
Multi-Family $8,667.00 per unit
Commercial/Office/Retail $6,000.00 per 1,000 bldg. sq. ft.

Industrial $2,703.00 per 1,000 bldg. sq. ft.

Hotel/Motel $11,971.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Tables 1 and 2 in Appendix A list the beginning and ending fund balances for the Transportation Facilities Fee Accounts from Fiscal Year 2019-2020 through Fiscal Year 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
6 Tables 1 and 2 in Appendix A show the amount of Transportation Facilities Fee collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

5. Identification of each improvement on which Impact Fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of each project of the City that was funded with Impact Fees.

Table II-4: Fiscal Year 2023-2024 Transportation Facilities Fee Expenditures Percentage of
Project Funded
by Fees Project Amount
Ranchero Road Improvements $1,820,590 10%
Total $1,820,590 10%

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to
complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

Table II-5: Fiscal Year 2023-2024 Transportation Facilities Incomplete Projects with Sufficient Funding

The City has determined that it has or will obtain sufficient funds to finance such projects.

7. Description of each interfund transfer or loan made from the account or sub- account(s), including project(s) of the City on which the transferred or loaned Impact Fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of Interest that the account or sub-account(s) will receive on the loan.

No transfers or loans were made from the Transportation Facilities Fee Accounts in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Transportation Facilities Fee Accounts in Fiscal Year 2023-2024.

ESTIMATED ESTIMATED ES TIMATED AMOUNT TO BE

CONSTRUCTION CONSTRUCTION T OTAL FUNDED BY

START COMPLETION CO ST IMPACT FEES
Ranchero Rd Improve-Mariposa 2021-2022 2024- 2025 37,289,206 7,188,210 Ranchero Road Aqueduct Crossing 2024-2025 TBD 16,362,000 7,219,740 Traffic Signal @ Ranchero/Seventh 2021-2022 2023-2024 450,000 175,040 Ranchero Rd Street Improve-Danbury to I TBD TBD 11,740,000 11,160,000

PROJECT
SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
7 B. Citywide Drainage Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Citywide Drainage Facilities will serve the residents of Hesperia by providing new drainage systems and improvements to existing drainage facilities in order to mitigate the impacts of new development on the existing drainage facilities. The drainage facilities to be financed include components for new detention basins, storm drain systems, street crossings, and flood control basins.

2. Amount of the Impact Fees.

Table II-6: Citywide Drainage Facilities Fee by Land Use for Projects Submitted Prior to July 16, 2018 (Fund 301) Land Use Fee Amount
Single Family $1,284.00 per unit
Multi-Family $821.00 per unit
Hotel/Motel $937.00 per unit
Non-Residential $0.28 per sq. ft.

Table II-7: Citywide Drainage Facilities Fee by Land Use for Projects Submitted After July 16, 2018 (Fund 307)
Land Use Fee Amount
Single Family $963.00 per unit
Multi-Family $367.00 per unit
Commercial/Office/Retail $300.00 per 1,000 bldg. sq. ft.

Industrial $632.00 per 1,000 bldg. sq. ft.

Hotel/Motel $213.00 per room

Table II-8: Citywide Drainage Facilities Fee by Land Use for Projects Submitted After April 2, 2022 (Fund 307)
Land Use Fee Amount
Single Family $1,387.00 per unit
Multi-Family $529.00 per unit
Commercial/Office/Retail $300.00 per 1,000 bldg. sq. ft.

Industrial $910.00 per 1,000 bldg. sq. ft.

Hotel/Motel $306.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Tables 1 and 2 in Appendix B list the beginning and ending fund balances for the Citywide Drainage Facilities Fee Accounts from Fiscal Year 2019-2020 through Fiscal Year 2023-2024.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
8 4. Amount of the Impact Fees collected and interest earned.

Tables 1 and 2 in Appendix B show the amount of Citywide Drainage Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

No projects were funded by the Citywide Drainage Facilities Fees in Fiscal Year 2023-2024.

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

Table II-9: Fiscal Year 2023-2024 Citywide Drainage Facilities Incomplete Projects with Sufficient Funding

The City has determined that it has or will obtain sufficient funds to finance such projects.

No transfers or loans were made from the Citywide Drainage Facilities Fee Accounts in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Citywide Drainage Facilities Fee Accounts in Fiscal Year 2023-2024.

C. A-04 Drainage Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The A-04 Drainage Facilities will serve the residents of Hesperia by providing new drainage systems and improvements to existing drainage facilities in the area

ESTIMATED ESTIMATED ESTIMATED AMOUNT TO BE

CONSTRUCTION CONSTRUCTION TOTAL FUNDED BY

START COMPLETION COST IMPACT FEES
TBD TBD 3,900,000 3,900,000
2024-2025 TBD 1,894,659 1,144,659

PROJECT
Temecula Avenue-C-01 Retention Basin
Walnut Street H-01 Retention Basin
SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
9 identified by the City as the A-04 drainage area in order to mitigate the impacts of new development on the existing drainage facilities. The A-04 drainage facilities to be financed include components for new detention basins, storm drain systems, street crossings, and flood control basins.

In 2020, projected development within the A-04 drainage area caused the City to look specifically at the demographics and facility costs within the A-04 drainage area for the purpose of considering an Impact Fee specific to this area. As a result, improvements relating to the A-04 drainage area were removed from the Citywide needs list and an Impact Fee specific to the A-04 drainage area was adopted. Projects within the A-04 drainage area are still subject to Citywide Impact Fees.

2. Amount of the Impact Fees.

Table II-10: A-04 Drainage Facilities Fee by Land Use (Fund 313)

Land Use Fee Amount
Single Family $10,539.11 per unit
Multi-Family $5,018.63 per unit
Non-Residential $2,462.65 per 1,000 bldg. sq. ft.

3. Beginning and ending fund balance of account and sub-account(s).

Table 1 in Appendix C lists the beginning and ending fund balances for the A -04 Drainage Facilities Fee Accounts from Fiscal Year 2019 -2020 through Fiscal Year 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

Table 1 in Appendix C shows the amount of A -04 Drainage Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

Table II-11: Fiscal Year 2023-2024 A-04 Drainage Facilities Fee Expenditures

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

The City has determined that no projects currently have sufficient funds to finance construction.

ESTIMATED ESTIMATED ESTIMATED AMOUNT TO BE

CONSTRUCTION CONSTRUCTION TOTAL FUNDED BY

START COMPLETION COST IMPACT FEES
TBD TBD $1,619,871 1,619,871

PROJECT
A-04 Drainage Program
SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
10 7. Description of each interfund transfer or loan made from the account or sub- account(s), including project(s) of the City on which the transferred or loaned Impact Fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of Interest that the account or sub-account(s) will receive on the loan.

No transfers or loans were made from the A -04 Drainage Facilities Fee Accounts in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the A-04 Drainage Facilities Fee Accounts in Fiscal Year 2023-2024.

D. Fire Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Fire Facilities includes those facilities used by the City to protect life and property.

The City identifies the need for additional fire protection facilities as build out of the community occurs. In order to serve new development through build out in Hesperia, the City identified the need for one new fire station and expansion of existing fire stations.

2. Amount of the Impact Fees.

Table II-12: Fire Facilities Fee by Land Use for Projects Submitted Prior to July 16, 2018 (Fund 302)

Land Use Fee Amount
Single Family $1,425.00 per unit
Multi-Family $912.00 per unit
Hotel/Motel $1,054.00 per unit
Non-Residential $0.31 per sq. ft.

Table II-13: Fire Facilities Fee by Land Use for Projects Submitted After July 16, 2018 (Fund 308)

Land Use Fee Amount
Single Family $648.00 per unit
Multi-Family $491.00 per unit
Commercial/Office/Retail $187.00 per 1,000 bldg. sq. ft.

Industrial $908.00 per 1,000 bldg. sq. ft.

Hotel/Motel $88.00 per room

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
11 Table II-14: Fire Facilities Fee by Land Use for Projects Submitted After April 2, 2022 (Fund 308)

Land Use Fee Amount
Single Family $648.00 per unit
Multi-Family $491.00 per unit
Commercial/Office/Retail $187.00 per 1,000 bldg. sq. ft.

Industrial $908.00 per 1,000 bldg. sq. ft.

Hotel/Motel $437.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Tables 1 and 2 in Appendix D list the beginning and ending fund balances for the Fire Facilities Fee Accounts from Fiscal Year 2019-2020 through Fiscal Year 2023- 2024.

4. Amount of the Impact Fees collected and interest earned.

Tables 1 and 2 in Appendix D show the amount of Fire Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

No projects were funded by the Fire Facilities Fees in Fiscal Year 2023-2024.

The City has determined that no projects currently have sufficient funds to finance construction.

No transfers or loans were made from the Fire Facilities Fee Accounts in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Fire Facilities Fee Accounts in Fiscal Year 2023-2024.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
12 E. Police Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Police Facilities includes those facilities used by the City. In order to serve new development through build out, the City identified the need for additional equipment, specifically fixed and mobile police cameras.

2. Amount of the Impact Fees.

Table II-15: Police Facilities Fee by Land Use for Projects Submitted Prior to July 16, 2018 (Fund 303)

Land Use Fee Amount
Single Family $423.00 per unit
Multi-Family $272.00 per unit
Hotel/Motel $313.00 per unit
Non-Residential $0.09 per sq. ft.

Table II-16: Police Facilities Fee by Land Use for Projects Submitted After July 16, 2018 (Fund 312)

Land Use Fee Amount
Single Family $10.00 per unit
Multi-Family $8.00 per unit
Commercial/Office/Retail $4.00 per 1,000 bldg. sq. ft.

Industrial $16.00 per 1,000 bldg. sq. ft.

Hotel/Motel $2.00 per room

Table II-17: Police Facilities Fee by Land Use for Projects Submitted After April 2, 2022 (Fund 312)

Land Use Fee Amount
Single Family $10.00 per unit
Multi-Family $8.00 per unit
Commercial/Office/Retail $4.00 per 1,000 bldg. sq. ft.

Industrial $16.00 per 1,000 bldg. sq. ft.

Hotel/Motel $8.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Tables 1 and 2 in Appendix E list the beginning and ending fund balances for the Police Facilities Fee Accounts from Fiscal Year 2019-2020 through Fiscal Year 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

Tables 1 and 2 in Appendix E show the amount of Policies Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
13 2023-2024.

No projects were funded by the Police Facilities Fees in Fiscal Year 2023-2024.

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

The City has determined that no projects currently have sufficient funds to finance construction.

No transfers or loans were made from the Police Facilities Fee Accounts in Fiscal Years 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Police Facilities Fee Accounts in Fiscal Years 2023-2024.

F. Public and City Hall Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Public and City Hall Facilities includes those facilities used by the City to provide a range of administrative duties and public services, exclusive of public safety.

2. Amount of the Impact Fees.

Table II-19: Public Facilities Fee by Land Use for Projects Submitted Prior to July 16, 2018 (Fund 304)

Land Use Fee Amount
Single Family $1,109.00 per unit
Multi-Family $710.00 per unit
Hotel/Motel $810.00 per unit
Non-Residential $0.24 per sq. ft.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
14 Table II-20: City Hall Facilities Fee by Land Use for Projects Submitted After July 16, 2018 (Fund 309)

Land Use Fee Amount
Single Family $530.00 per unit
Multi-Family $424.00 per unit
Commercial/Office/Retail $194.00 per 1,000 bldg. sq. ft.

Industrial $837.00 per 1,000 bldg. sq. ft.

Hotel/Motel $81.00 per room

Table II-21: City Hall Facilities Fee by Land Use for Projects Submitted After April 2, 2022 (Fund 309)

Land Use Fee Amount
Single Family $546.00 per unit
Multi-Family $424.00 per unit
Commercial/Office/Retail $194.00 per 1,000 bldg. sq. ft.

Industrial $856.00 per 1,000 bldg. sq. ft.

Hotel/Motel $412.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Tables 1 and 2 in Appendix F list the beginning and ending fund balances for the Public and City Hall Facilities Fee Accounts from Fiscal Year 2019-2020 through Fiscal Year 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

Tables 1 and 2 in Appendix F show the amount of Public and City Hall Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

Table II-22: Fiscal Year 2023-2024 Public and City Hall Facilities Fee Expenditures

Project

Amount
Percentage of
Project Funded
by Fees
General Fund Loan Interest Payments 1 $171,524 100%
Total $171,524 N/A
Note:

1. In October 2013, the Hesperia Joint Public Finance Authority issued the 2013 Refunding Lease Revenue Bonds to refinance the previous 2005 Civic Plaza Certificates of Participation. As with the prior 2005 Certificates of Participation, Impact Fees would continue to fund 87.25% of the annual debt service, with the General Fund contributing the remaining 12.75%. The bonds interest rates are fixed, ranging from 2.00% to 5.00%. The original principal amount SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
15 was $12,445,000. As of June 30, 2023, the outstanding principal balance was $9,610,000. Beginning in Fiscal Year 2014-2015, Impact Fees were insufficient to fully fund the 87.25% contribution. As a result, a loan from the General Fund was issued so that the required contribution for the annual bond debt service payment could be made. The loan amount will increase annually until Impact Fees are sufficient to make the full 87.25% contribution and includes interest calculated at the Local Agency Investment Fund (LAIF) rate. During FY 2023-24, the bonds were refinanced in order to take advantage of interest rate savings, achieving a net present value savings of $674,109. As of 6/30/204, the balance of the General Fund Loan to City Hall Facilities DIF is $4,173,324.

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

The City has determined that no projects currently have sufficient funds to finance construction.

Table II -23: Fiscal Year 2023-2024 Public and City Hall Facilities Interfund Transfers
Description of Project for which
Interfund Transfer will be Used
Funds(s) from
Which Fees were
Transferred
Fund(s) to Which
Fees were
Transferred
Total Amount
Transferred
2013 Bonds Debt Service
Payments
Fund 309 Debt Service
Funds 403 and 404
$786,515
Total N/A N/A $785,518
No loans were made from the Public and City Hall Facilities Fee Accounts in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Public and City Hall Facilities Fee Accounts in Fiscal Year 2023-2024.

G. Animal Control Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Animal Control Facilities includes those facilities used by the City to provide basic animal control services. In order to serve new development through build out in Hesperia, the City identified the need for a new animal control facility.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
16 2. Amount of the Impact Fees.

Table II-24: Animal Control Facilities Fee by Land Use Submitted Prior to April 2, 2022 (Fund 310)

Land Use Fee Amount
Single Family $223.00 per unit
Multi-Family $176.00 per unit
Commercial/Office/Retail $0.00 per 1,000 bldg. sq. ft.

Industrial $0.00 per 1,000 bldg. sq. ft.

Hotel/Motel $0.00 per room

Table II-25: Animal Control Facilities Fee by Land Use Submitted After April 2, 2022 (Fund 310)

Land Use Fee Amount
Single Family $227.00 per unit
Multi-Family $176.00 per unit
Commercial/Office/Retail $0.00 per 1,000 bldg. sq. ft.

Industrial $0.00 per 1,000 bldg. sq. ft.

Hotel/Motel $0.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Table 1 in Appendix G lists the beginning and ending fund balances for the Animal Control Facilities Fee Account from Fiscal Year 2019-2020 through Fiscal Year 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

Table 1 in Appendix G shows the amount of Animal Control Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

No projects were funded by the Animal Control Facilities Fees in Fiscal Year 2023-2024.

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

The City has determined that no projects currently have sufficient funds to finance construction.

SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
17 7. Description of each interfund transfer or loan made from the account or sub- account(s), including project(s) of the City on which the transferred or loaned Impact Fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of Interest that the account or sub- account(s) will receive on the loan.

No transfers or loans were made from the Animal Control Facilities Fee Account in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Animal Control Facilities Fee Account in Fiscal Year 2023-2024.

H. Records Storage Facilities

1. Description of the type of Impact Fees in the account or sub-account(s) of the City.

The Records Storage Facilities includes those facilities used by the City to provide additional storage services. In order to serve new development through build out in Hesperia, the City identified the need for a new records storage facility.

2. Amount of the Impact Fees.

Table II-26: Records Storage Facilities Fee by Land Use Submitted Prior to April 2, 2022 (Fund 311)

Land Use Fee Amount
Single Family $26.00 per unit
Multi-Family $20.00 per unit
Commercial/Office/Retail $9.00 per 1,000 bldg. sq. ft.

Industrial $41.00 per 1,000 bldg. sq. ft.

Hotel/Motel $4.00 per room

Table II-27: Records Storage Facilities Fee by Land Use Submitted After April 2, 2022 (Fund 311)

Land Use Fee Amount
Single Family $26.00 per unit
Multi-Family $20.00 per unit
Commercial/Office/Retail $9.00 per 1,000 bldg. sq. ft.

Industrial $41.00 per 1,000 bldg. sq. ft.

Hotel/Motel $20.00 per room

3. Beginning and ending fund balance of account and sub-account(s).

Table 1 in Appendix H lists the beginning and ending fund balances for the Records Storage Facilities Fee Account from Fiscal Year 2019-2020 through Fiscal Year SECTION II FISCAL YEAR 2023-2024 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
18 2023-2024.

4. Amount of the Impact Fees collected and interest earned.

Table 1 in Appendix H shows the amount of Records Storage Facilities Fees collected, interest earned, and miscellaneous income during Fiscal Years 2019-2020 through 2023-2024.

No projects were funded by the Records Storage Facilities Fees in Fiscal Year 2023-2024.

6. Identification of an approximate date by which the construction of project(s) of the City will commence if the City determines that sufficient funds have been collected to complete financing on an incomplete project of the City, as identified in paragraph (2) of subdivision (A) of Section 66001, and the project of the City remains incomplete.

The City has determined that no projects currently have sufficient funds to finance construction.

No transfers or loans were made from the Records Storage Facilities Fee Account in Fiscal Year 2023-2024.

8. The amount of refunds made or revenues allocated for other purposes if the administrative costs of refunding unexpended revenues exceed the amount to be refunded.

No refunds were made from the Records Storage Facilities Fee Account in Fiscal Year 2023-2024.

APPENDIX A
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

TRANSPORTATION

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX A
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

TRANSPORTATION FACILITIES

LAST FIVE FISCAL YEARS
Table 1: Transportation Facilities Transaction Detail (Fund 300)

[2]
[1]

[3]
[2]

[1] Includes the return of the Army Corps of Engineers habitat deposit of $350,000 in FY 2019-2020 related to the completion of the Ranchero Road Interchange project. [2] The City sold two parcels of land for $7,144,000 and established an agreement with the buyer to retain $2,644,000 in escrow until the completion of the City’s Sewer Lift Station Project. Once the project is completed, the funds will be remitted to City.
[3] The City entered into an agreement with SBCTA for the construction and financing of the Ranchero Road Interchange. The original principal was $18 ,762,403. As of June 30,2023, the outstanding principle balance was $0.

Table 2: Transportation Facilities Transaction Detail (Fund 306)

Page A-1

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $790,110 $4, 092,581 $6,622,490 $8,381,128 $6,785,985 $790,110 Sources of Funds
Fee Revenues $3,264,329 $2,504,287 $5,066,812 $8,834,355 $7,532,914 $27,202,697 Interest Income $38,142 $25,622 ($81,642) $177,282 $478,140 $637,544 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $3,302,471 $2,529,909 $4,985,170 $9,011,637 $8,011,054 $27,840,241 Uses of Funds
Capital Improvement Projects $0 $0 (1,309,578) (4,337,551) (1,750,416) (7,397,545) Capital Outlay-Land $0 $0 $0 $0 ($12,034) (12,034)
Loan Interest Expense $0 $0 (40,714) (248,901) $0 (289,615) Loan Principal Payment $0 $0 (1,876,240) (6,020,328) $0 (7,896,568) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 (3,226,532) (10,606,780) (1,762,450) (15,595,762) Ending Balance (6/30) $4,092,581 $6,622,490 $8,381,128 $6,785,985 $13,034,589 $13,034,589

FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $12,288,836 $10,710,591 $8,212,475 $8,195,238 $424,108 $12,288,836 Sources of Funds
Fee Revenues $379,945 $212,399 $12,885 $146,971 $0 $752,200 Interest Income $75,413 $12,119 ($9,413) $20,633 $70,354 $169,106 Proceeds from Land Sale $0 $0 $0 $4,484,430 $0 $4,484,430 Other Income $350,000 $0 $3,367 $401 $621 $354,389
Total Sources of Funds $805,358 $224,518 $6,839 $4,652,435 $70,975 $5,760,125 Uses of Funds
Capital Improvement Projects (91,119) (659,896) (24,076) (41,535) (58,140) (874,766) Loan Interest Expense (416,244) (186,498) $0 $0 $0 (602,742) Loan Principal Payment (1,876,240) (1,876,240) $0 ($5,237,114) $0 (8,989,594) Property Disposition Cost $0 $0 $0 ($7,144,916) $0 (7,144,916) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds (2,383,603) (2,722,634) (24,076) (12,423,565) ($58,140) (17,612,018) Ending Balance (6/30) $10,710,591 $8,212,475 $8,195,238 $424,108 $436,943 $436,943

APPENDIX B
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

CITYWIDE DRAINAGE

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX B
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

CITYWIDE DRAINAGE FACILITIES

LAST FIVE FISCAL YEARS
Table 1: Citywide Drainage Facilities Transaction Detail (Fund 301)

[1]

[1] Includes a $18,115 reimbursement in FY 2020-2021 from a developer for Southern California Edison license fees paid by the City and $183 in property tax refunds for land purchases.

Table 2: Citywide Drainage Facilities Transaction Detail (Fund 307)

Page B-1

FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $3,185,411 $3,058,712 $3,047,930 $3,054,478 $3,132,740 $3,185,411 Sources of Funds
Fee Revenues $48,619 $29,708 $1,702 $19,411 $0 $99,440
Interest Income $55,206 $14,649 ($26,709) $58,851 $152,212 $254,209 Other Income $0 $18,280 $31,555 $0 $0 $49,835
Total Sources of Funds $103,825 $62,637 $6,548 $78,262 $152,212 $403,484 Uses of Funds
Capital Improvement Projects (230,524) (73,419) $0 $0 $0 (303,943) Capital Outlay $0 $0 $0 $0 $0 $0
Contract Services $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds (230,524) (73,419) - - - (303,943) Ending Balance (6/30) $3,058,712 $3,047,930 $3,054,478 $3,132,740 $3,284,952 $3,284,952

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $76,152 $337, 065 $555,240 $1,484,416 $2,549,212 $76,152 Sources of Funds
Fee Revenues $257,608 $216,074 $943,081 $1,040,955 $959,712 $3,417,430 Interest Income $3,305 $2,101 ($13,905) $23,841 $149,181 $164,523 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $260,913 $218,175 $929,176 $1,064,796 $1,108,893 $3,581,953 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 $0 $0
Ending Balance (6/30) $337,065 $555,240 $1,484,416 $2,549,212 $3,658,105 $3,658,105

APPENDIX C
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

A-04 DRAINAGE

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

Page C-1

APPENDIX C
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024
A-04 DRAINAGE FACILITIES

LAST FIVE FISCAL YEARS
Table 1: A-04 Drainage Facilities Transaction Detail (Fund 313)

[1]

[1] A developer with plans to build residential properties within the City secured a tax -exempt bond through a Statewide Community Infrastructure Program (SCIP) in which the developer and City both participated, but for which the City has no repayment obligation in any form. The bonds were issued to finance development impact fees due from the developer of the project to the City. As a result of the bond issue which closed during Fiscal Year 2021-2022, $959,049 in development impact fees received during Fiscal Year 2020- 2021 were subsequently required to be transferred to the bond trustee in Fiscal Year 2021-2022; therefore, deferred revenue was recorded as of 6/30/2021. Draws against bond proceeds will begin as progress is made on capital improvements within the A -04 drainage area.

FISCAL YEAR FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021-2022 2022- 2023 2023-2024 TOTAL Beginning Balance (7/1) $0 $0 $948, 688 $57,926 $823,569 $0 Sources of Funds
Fee Revenues $0 $0 $73,780 $769,356 $1,537,666 $2,380,802 Interest Income $0 $1,076 ($78) $2,557 $49,282 $52,837
Other Income $0 $959,049 $0 $0 $0 $959,049
Total Sources of Funds $0 $960,125 $73,702 $771,913 $1,586,948 $3,392,688 Uses of Funds
Capital Improvement Projects $0 ($11,437) ($5,415) ($6,270) (2,700) ($25,822) Capital Outlay-Land $0 $0 $0 $0 ($870,355) ($870,355)
Other Uses of Funds $0 $0 ($959,049) $0 $0 ($959,049)
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 ($11,437) ($964,464) ($6,270) ($873,055) ($1,855,226) Ending Balance (6/30) $0 $948,688 $57,926 $823,569 $1,537,462 $1,537,462

APPENDIX D
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

FIRE FACILITIES FEE

FINANCIAL SUMMARY
REPORT

Page D-1

APPENDIX D
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

FIRE FACILITIES

LAST FIVE FISCAL YEARS
Table 1: Fire Facilities Transaction Detail (Fund 302)

Table 2: Fire Facilities Transaction Detail (Fund 308)

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $51,488 $263, 389 $424,930 $1,598,824 $2,920,311 $51,488 Sources of Funds
Fee Revenues $209,576 $159,891 $1,189,117 $1,297,667 $1,149,250 $4,005,501 Interest Income $2,325 $1,650 ($15,223) $23,820 $174,197 $186,769 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $211,901 $161,541 $1,173,894 $1,321,487 $1,323,447 $4,192,270 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 $0 $0
Ending Balance (6/30) $263,389 $424,930 $1,598,824 $2,920,311 $4,243,758 $4,243,758

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $1,349,407 $1, 406,317 $1,439,518 $1,428,613 $1,478,066 $1,349,407 Sources of Funds
Fee Revenues $32,588 $26,438 $1,884 $21,491 $0 $82,401
Interest Income $24,322 $6,763 ($12,789) $27,962 $71,815 $118,073 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $56,910 $33,201 ($10,905) $49,453 $71,815 $200,474 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 $0 $0
Ending Balance (6/30) $1,406,317 $1,439,518 $1,428,613 $1,478,066 $1,549,881 $1,549,881

APPENDIX E
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

POLICE FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX E
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

POLICE FACILITIES

LAST FIVE FISCAL YEAR
Table 1: Police Facilities Transaction Detail (Fund 303)

Table 2: Police Facilities Transaction Detail (Fund 312)

Page E-1

FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $408,017 $21,082 $23,062 $286 $6,554 $408,017 Sources of Funds
Fee Revenues $9,657 $8,017 $546 $6,239 $0 $24,459
Interest Income $1,808 $91 $8 $29 $319 $2,255
Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $11,465 $8,108 $554 $6,268 $319 $26,714 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Capital Outlay-Equipment $0 ($6,128) ($23,330) $0 $0 ($29,458) Materials & Operations ($398,400) $0 $0 $0 $0 ($398,400) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds ($398,400) ($6,128) ($23,330) $0 $0 ($427,858) Ending Balance (6/30) $21,082 $23,062 $286 $6,554 $6,873 $6,873

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $795 $4, 316 $6,874 $20,341 $35,156 $795 Sources of Funds
Fee Revenues $3,483 $2,531 $20,551 $22,523 $19,861 $68,949 Interest Income $38 $27 ($196) $261 $2,271 $2,401
Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $3,521 $2,558 $20,355 $22,784 $22,132 $71,350 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Capital Outlay-Equipment $0 $0 ($6,888) ($7,969) $0 ($14,857) Refund of Fees $0 $0 $0 $0 $0 $0
Operating Transfers Out $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 ($6,888) ($7,969) $0 ($14,857) Ending Balance (6/30) $4,316 $6,874 $20,341 $35,156 $57,288 $57,288

APPENDIX F
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

PUBLIC AND CITY HALL

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX F
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

PUBLIC AND CITY HALL FACILITIES

LAST FIVE FISCAL YEARS
Table 1: Public Facilities Transaction Detail (Fund 304)

[1] Beginning in Fiscal Year 2014-2015, Impact Fees were insufficient to fully fund the 87.25% contribution. As a result, a loan from the General Fund was issued so that the required contribution for the annual bond debt service payment could be made. The amount shown above includes $3,304,783 in funds transferred from Fund 309 to Fund 304. This was done in order to move the City's General Fund loan debt accumulated under Fund 304 to Fund 309 so that Fund 304 can be closed.
[2] Includes $1,405,058 in annual debt service payments on the bonds transferred to Fund 403. A total of $3,426,401 has been transferred to Fund 403 for debt service payments since Fiscal Year 2015-2016. Fund 403 is a City non-Impact Fee fund used to pay annual debt service on the 2013 Refunding Lease Revenue Bonds.

Table 2: City Hall Facilities Transaction Detail (Fund 309)

[1] Includes $3,023,238 in annual debt service payments on the bonds transferred to Fund 403 and F und 404, and $3,304,783 in funds transferred to Fund 304. [2] Reflects General Fund loan debt accumulated in order to cover the shortfall in the required 87.25% contribution from Impact Fees. The General Fund loan amount will increase annually until Impact Fees are sufficient to make the full 87.25% contribution.

[1]

[2]

[1]

[2]
Page F-1

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $42,135 $225, 952 ($3,674,754) ($3,379,499) ($3,035,399) $42,135 Sources of Funds
Fee Revenues $181,847 $133,575 $1,077,215 $1,181,031 $1,043,569 $3,617,237 Interest Income $1,970 $1,191 ($10,130) $12,292 $71,249 $76,572 Other Income $0 $0 $0 $0 $0 $0
Transfers In $0 $0 $1,461 $16,715 $0 $18,176
Loan from General Fund $0 $0 $0 $0 $0 $0
Total Sources of Funds $183,817 $134,766 $1,068,546 $1,210,038 $1,114,818 $3,711,985 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Interest Expense $0 ($19,270) ($16,790) ($97,135) ($171,524) ($304,719) Operating Transfers Out-Debt Service $0 ($4,016,202) ($756,501) ($768,803) ($786,515) ($6,328,021) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 ($4,035,472) ($773,291) ($865,938) ($958,039) ($6,632,740) Ending Balance (6/30) $225,952 ($3,674,754) ($3,379,499) ($3,035,399) ($2,878,620) ($2,878,620)

APPENDIX G
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

ANIMAL CONTROL

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX G
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEAR 2023-2024

ANIMAL CONTROL FACILITIES

LAST FIVE FISCAL YEAR

Table 1: Animal Control Facilities Transaction Detail (Fund 310)

Page G-1

FISCAL YEAR FISCAL YEAR F ISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021- 2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $17,726 $74, 663 $128,288 $205,553 $273,010 $17,726 Sources of Funds
Fee Revenues $56,249 $52,977 $79,120 $63,386 $79,193 $330,925 Interest Income $688 $648 ($1,855) $4,071 $14,619 $18,171 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $56,937 $53,625 $77,265 $67,457 $93,812 $349,096 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 $0 $0
Ending Balance (6/30) $74,663 $128,288 $205,553 $273,010 $366,822 $366,822

APPENDIX H
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2023-2024

RECORDS STORAGE

FACILITIES FEE

FINANCIAL SUMMARY
REPORT

APPENDIX H
GOVERNMENT CODE SECTION 66006

ANNUAL REPORT
FISCAL YEARS 2019-2020 THROUGH 2023-2024

RECORDS STORAGE FACILITIES

Table 1: Records Storage Facilities Transaction Detail (Fund 311)

Page H-1

FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 TOTAL Beginning Balance (7/1) $2,066 $10,923 $17,479 $69,436 $128,179 $2,066 Sources of Funds
Fee Revenues $8,761 $6,487 $52,621 $57,721 $50,836 $176,426 Interest Income $96 $69 ($664) $1,022 $7,669 $8,192
Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $8,857 $6,556 $51,957 $58,743 $58,505 $184,618 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 $0 $0
Ending Balance (6/30) $10,923 $17,479 $69,436 $128,179 $186,684 $186,684

Hesperia City CouncilDecember 17, 2024

Hesperia City Council
December 17, 2024