Attachment 1
CITY OF HESPERIA
GOVERNMENT CODE SECTIONS 66001 AND 66006
ANNUAL REPORT
FISCAL YEAR 2024 -2025
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 2024-2025
ANNUAL REPORT ........................................................................ 5 A Transportation Facilities .............................................................. 5 B Citywide Drainage Facilities ........................................................ 7 C A-04 Drainage Facilities ............................................................... 8 D Fire Facilities .................................................................................. 9 E Police Facilities ........................................................................... 11 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 sufficient 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.
The Impact Fees of the City for Fiscal Year 2024-2025 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 2024-2025 include 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 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
5 II FISCAL YEAR 2024-2025 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 2020-2021 through Fiscal Year 2024-2025.
4. Amount of the proceeds from Land Sale collected and interest earned.
SECTION II FISCAL YEAR 2024-2025 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, proceeds from sale of land, a nd miscellaneous income during Fiscal Years 2020-2021 through 2024-2025.
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 2024-2025 Transportation 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.
Table II-5: Fiscal Year 2024-2025 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 2024-2025.
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.
Project Amount
Ranchero Road Improvements $1,809,042 59%
Total $1,809,042 N/A
Percentage of
Project Funded
by Fees
ESTIMATED ESTIMATED ESTIMATED AMOUNT TO BE
CONSTRUCTION CONSTRUCTION TOTAL FUNDED BY
START COMPLETION COST IMPACT FEES
Ranchero Rd Improve-Mariposa 2021-2022 2025-2026 37,991,423 6,496,584 Aqueduct Crossing Improvements TBD TBD 9,797,000 4,631,069 Ranchero Road Aqueduct Crossing 2024-2025 TBD 18,362,000 10,702,972 Traffic Signal @ Ranchero/Seventh 2021-2022 2024-2025 618,854 274,703 Ranchero Rd Street Improve-Danbury to I TBD TBD 11,740,000 6,666,000
PROJECT
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
7 No refunds were made from the Transportation Facilities Fee Accounts in Fiscal Year 2024-2025.
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).
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
8 Tables 1 and 2 in Appendix B list the beginning and ending fund balances for the Citywide Drainage Facilities Fee Accounts from Fiscal Year 2020-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
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.
6. 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 Citywide Drainage Facilities Fee Accounts in Fiscal Year 2024-2025.
7. 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 2024-2025.
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 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.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
9 Table II-9: 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 20 20-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
5. 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.
6. 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 2024-2025.
7. 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.
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.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
10 2. Amount of the Impact Fees.
Table II-10: 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-11: 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
Table II-12: 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 2020-2021 through Fiscal Year 2024- 2025.
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 2020-2021 through 2024-2025.
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.
No projects were funded by the Fire Facilities Fees in Fiscal Year 2024-2025.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
11 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.
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 Fire Facilities Fee Accounts in Fiscal Year 2024-2025.
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 2024-2025.
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-13: 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.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
12 Table II-14: 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-15: 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 2020-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
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.
No projects were funded by the Police Facilities Fees in Fiscal Year 2024-2025.
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.
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 SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
13 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 Police Facilities Fee Accounts in Fiscal Years 2024-2025.
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 Year 2024-2025.
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-16: 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.
Table II-17: 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-18: 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
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
14 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 2020-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
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-19: Fiscal Year 2024-2025 Public and City Hall Facilities Fee Expenditures
Project
Amount
Percentage of
Project Funded
by Fees
General Fund Loan Interest Payments 1 $189,991 100%
Total $189,991 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 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 2024-25, the General Fund Loan to City Hall Facilities DIF as of June 30, 202 5 remains at $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.
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.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
15 Table II -20: Fiscal Year 2024-2025 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 Fund 403 $641,418
Total N/A N/A $641,418
No loans were made from the Public and City Hall Facilities Fee Accounts in Fiscal Year 2024-2025.
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 2024-2025.
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.
2. Amount of the Impact Fees.
Table II-21: 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
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
16 Table II-22: 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 2020-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
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.
No projects were funded by the Animal Control Facilities Fees in Fiscal Year 2024-2025.
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.
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 2024-2025.
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 2024-2025.
SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
17 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-23: 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-24: 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 2020-2021 through Fiscal Year 2024-2025.
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 2020-2021 through 2024-2025.
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.
No projects were funded by the Records Storage Facilities Fees in Fiscal Year SECTION II FISCAL YEAR 2024-2025 ANNUAL REPORT
City of Hesperia
AB 1600 Annual Report
18 2024-2025.
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.
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 Records Storage Facilities Fee Account in Fiscal Year 2024-2025.
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 2024-2025.
APPENDIX A
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
TRANSPORTATION
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX A
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
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 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. The project is completed, so the funds were remitted to the City.
[3] The City entered into an agreement with SBCTA for the construction and financing of the Ranchero Road Interchange. The origin al principal was $18,762,403. As of June 30,2025, the outstanding principal balance was $0. * States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Table 2: Transportation Facilities Transaction Detail (Fund 306)
*States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released a t this time.
Page A-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $4,092,581 $6,622,490 $8,381,128 $6,785,985 $13,034,589 $4,092,581 Sources of Funds
Fee Revenues $2,504,287 $5,066,812 $8,834,355 $7,532,914 $6,936,175 $30,874,543 Interest Income $25,622 ($81,642) $177,282 $478,140 $660,442 $1,259,844 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $2,529,909 $4,985,170 $9,011,637 $8,011,054 $7,596,617 $32,134,387 Uses of Funds
Capital Improvement Projects $0 (1,309,578) (4,337,551) (1,750,416) (1,672,660) (9,070,205) Capital Outlay-Land $0 $0 $0 ($12,034) $0 (12,034)
Loan Interest Expense $0 (40,714) (248,901) $0 $0 (289,615) Loan Principal Payment $0 (1,876,240) (6,020,328) $0 $0 (7,896,568) Refund of Fees $0 $0 $0 $0 $0 -
Total Uses of Funds $0 (3,226,532) (10,606,780) (1,762,450) (1,672,660) (17,268,422) Ending Balance (6/30) $6,622,490 $8,381,128 $6,785,985 $13,034,589 $18,958,546 * $18,958,546
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $10,710,591 $8,212,475 $8,195,238 $424,108 $436,943 $10,710,591 Sources of Funds
Fee Revenues $212,399 $12,885 $146,971 $0 $0 $372,255
Interest Income $12,119 ($9,413) $20,633 $70,354 $23,913 $117,606 Proceeds from Land Sale $0 $0 $4,484,430 $0 $2,644,000 $7,128,430 Other Income $0 $3,367 $401 $621 $0 $4,389
Total Sources of Funds $224,518 $6,839 $4,652,435 $70,975 $2,667,913 $7,622,680 Uses of Funds
Capital Improvement Projects (659,896) (24,076) (41,535) (58,140) (138,364) (922,011) Capital Outlay $0 $0 $0 $0 ($21,577) (21,577)
Loan Interest Expense (186,498) $0 $0 $0 $0 (186,498) Loan Principal Payment (1,876,240) $0 ($5,237,114) $0 $0 (7,113,354) Property Disposition Cost $0 $0 ($7,144,916) $0 $0 (7,144,916) Refund of Fees $0 $0 $0 $0 $0 -
Total Uses of Funds (2,722,634) (24,076) (12,423,565) ($58,140) ($159,941) (15,388,356) Ending Balance (6/30) $8,212,475 $8,195,238 $424,108 $436,943 $2,944,915 * $2,944,915
APPENDIX B
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
CITYWIDE DRAINAGE
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX B
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
CITYWIDE DRAINAGE FACILITIES
LAST FIVE FISCAL YEARS
Table 1: Citywide Drainage Facilities Transaction Detail (Fund 301)
[1]
[1] Includes a $18,115 reimbursement from a developer for Southern California Edison license fees paid by the City and $183 in property tax refunds for land purchases. * States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Table 2: Citywide Drainage Facilities Transaction Detail (Fund 307)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Page B-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $337,065 $555,240 $1,484,416 $2,549,212 $3,658,105 $337,065 Sources of Funds
Fee Revenues $216,074 $943,081 $1,040,955 $959,712 $897,615 $4,057,437 Interest Income $2,101 ($13,905) $23,841 $149,181 $161,384 $322,602 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $218,175 $929,176 $1,064,796 $1,108,893 $1,058,999 $4,380,039 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 ($16,142) ($16,142) Capital Outlay-Land $0 $0 $0 $0 ($100,307) ($100,307)
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 $0 $0 $0 ($116,449) ($116,449)
Ending Balance (6/30) $555,240 $1,484,416 $2,549,212 $3,658,105 $4,600,655 * $4,600,655
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $3,058,712 $3,047,930 $3,054,478 $3,132,740 $3,284,952 $3,058,712 Sources of Funds
Fee Revenues $29,708 $1,702 $19,411 $0 $0 $50,821
Interest Income $14,649 ($26,709) $58,851 $152,212 $134,278 $333,281 Other Income $18,280 $31,555 $0 $0 $0 $49,835
Total Sources of Funds $62,637 $6,548 $78,262 $152,212 $134,278 $433,937 Uses of Funds
Capital Improvement Projects (73,419) $0 $0 $0 ($163,015) (236,434) Capital Outlay $0 $0 $0 $0 $0 -
Contract Services $0 $0 $0 $0 ($48,454) (48,454)
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds (73,419) - - - (211,469) (284,888) Ending Balance (6/30) $3,047,930 $3,054,478 $3,132,740 $3,284,952 $3,207,761 * $3,207,761
APPENDIX C
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
A-04 DRAINAGE
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
Page C-1
APPENDIX C
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
A-04 DRAINAGE FACILITIES
LAST FIVE FISCAL YEARS
Table 1: A-04 Drainage Facilities Transaction Detail (Fund 313)
[1]
[1]
[2]
[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. [2] The $1,154,140 in Refund of Fees is due to a legal settlement. * States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $0 $948,688 $57,926 $823,569 $1,537,462 $0 Sources of Funds
Fee Revenues $0 $73,780 $769,356 $1,537,666 $169,118 $2,549,920 Interest Income $1,076 ($78) $2,557 $49,282 $48,564 $101,401 Other Income $959,049 $0 $0 $0 $0 $959,049
Total Sources of Funds $960,125 $73,702 $771,913 $1,586,948 $217,682 $3,610,370 Uses of Funds
Capital Improvement Projects ($11,437) ($5,415) ($6,270) ($2,700) $0 ($25,822) Capital Outlay-Land $0 $0 $0 ($870,355) $350 ($870,005) Other Uses of Funds $0 ($959,049) $0 $0 $0 ($959,049)
Refund of Fees $0 $0 $0 $0 ($1,154,140) ($1,154,140)
Total Uses of Funds ($11,437) ($964,464) ($6,270) ($873,055) ($1,153,790) ($3,009,016) Ending Balance (6/30) $948,688 $57,926 $823,569 $1,537,462 $601,354 * $601,354
APPENDIX D
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
FIRE FACILITIES FEE
FINANCIAL SUMMARY
REPORT
Page D-1
APPENDIX D
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
FIRE FACILITIES
LAST FIVE FISCAL YEARS
Table 1: Fire Facilities Transaction Detail (Fund 302)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Table 2: Fire Facilities Transaction Detail (Fund 308)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $1,406,317 $1,439,518 $1,428,613 $1,478,066 $1,549,881 $1,406,317 Sources of Funds
Fee Revenues $26,438 $1,884 $21,491 $0 $0 $49,813
Interest Income $6,763 ($12,789) $27,962 $71,815 $64,958 $158,709 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $33,201 ($10,905) $49,453 $71,815 $64,958 $208,522 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) $1,439,518 $1,428,613 $1,478,066 $1,549,881 $1,614,839 * $1,614,839
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $263,389 $424,930 $1,598,824 $2,920,311 $4,243,758 $263,389 Sources of Funds
Fee Revenues $159,891 $1,189,117 $1,297,667 $1,149,250 $612,633 $4,408,558 Interest Income $1,650 ($15,223) $23,820 $174,197 $184,589 $369,033 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $161,541 $1,173,894 $1,321,487 $1,323,447 $797,222 $4,777,591 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) $424,930 $1,598,824 $2,920,311 $4,243,758 $5,040,980 * $5,040,980
APPENDIX E
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
POLICE FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX E
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
POLICE FACILITIES
LAST FIVE FISCAL YEAR
Table 1: Police Facilities Transaction Detail (Fund 303)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Table 2: Police Facilities Transaction Detail (Fund 312)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Page E-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $4,316 $6,874 $20,341 $35,156 $57,288 $4,316 Sources of Funds
Fee Revenues $2,531 $20,551 $22,523 $19,861 $10,361 $75,827 Interest Income $27 ($196) $261 $2,271 $2,512 $4,875
Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $2,558 $20,355 $22,784 $22,132 $12,873 $80,702 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Capital Outlay-Equipment $0 ($6,888) ($7,969) $0 $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 ($6,888) ($7,969) $0 $0 ($14,857) Ending Balance (6/30) $6,874 $20,341 $35,156 $57,288 $70,161 * $70,161
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $21,082 $23,062 $286 $6,554 $6,873 $21,082 Sources of Funds
Fee Revenues $8,017 $546 $6,239 $0 $0 $14,802
Interest Income $91 $8 $29 $319 $288 $735
Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $8,108 $554 $6,268 $319 $288 $15,537 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Capital Outlay-Equipment ($6,128) ($23,330) $0 $0 $0 ($29,458) Materials & Operations $0 $0 $0 $0 $0 $0
Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds ($6,128) ($23,330) $0 $0 $0 ($29,458) Ending Balance (6/30) $23,062 $286 $6,554 $6,873 $7,161 * $7,161
APPENDIX F
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
PUBLIC AND CITY HALL
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX F
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
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 $18,176 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. * States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
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 Fund 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]
*
States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Page F-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) ($3,328,253) $0 $2 $0 $0 ($3,328,253) Sources of Funds
Fee Revenues $23,470 $1,459 $16,638 $0 $0 $41,567
Interest Income $0 $4 $75 $0 $0 $79
Other Income $3,304,783 $0 $0 $0 $0 $3,304,783
Total Sources of Funds $3,328,253 $1,463 $16,713 $0 $0 $3,346,429 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Interest Expense $0 $0 $0 $0 $0 $0
Operating Transfers Out-Debt Service $0 ($1,461) ($16,715) $0 $0 ($18,176) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds $0 ($1,461) ($16,715) $0 $0 ($18,176) Ending Balance (6/30) $0 $2 $0 $0 $0 * $0
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $225,952 ($3,674,754) ($3,379,499) ($3,035,399) ($2,878,620) $225,952 Sources of Funds
Fee Revenues $133,575 $1,077,215 $1,181,031 $1,043,569 $556,197 $3,991,587 Interest Income $1,191 ($10,130) $12,292 $71,249 $46,080 $120,682 Other Income $0 $0 $0 $0 $0 $0
Transfers In $0 $1,461 $16,715 $0 $0 $18,176
Loan from General Fund $0 $0 $0 $0 $0 $0
Total Sources of Funds $134,766 $1,068,546 $1,210,038 $1,114,818 $602,277 $4,130,445 Uses of Funds
Capital Improvement Projects $0 $0 $0 $0 $0 $0
Interest Expense ($19,270) ($16,790) ($97,135) ($171,524) ($189,991) ($494,710) Operating Transfers Out-Debt Service ($4,016,202) ($756,501) ($768,803) ($786,515) ($641,418) ($6,969,439) Refund of Fees $0 $0 $0 $0 $0 $0
Total Uses of Funds ($4,035,472) ($773,291) ($865,938) ($958,039) ($831,409) ($7,464,149) Ending Balance (6/30) ($3,674,754) ($3,379,499) ($3,035,399) ($2,878,620) ($3,107,752) * ($3,107,752)
APPENDIX G
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
ANIMAL CONTROL
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX G
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEAR 2024-2025
ANIMAL CONTROL FACILITIES
LAST FIVE FISCAL YEAR
Table 1: Animal Control Facilities Transaction Detail (Fund 310)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Page G-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $74,663 $128,288 $205,553 $273,010 $366,822 $74,663 Sources of Funds
Fee Revenues $52,977 $79,120 $63,386 $79,193 $76,796 $351,472 Interest Income $648 ($1,855) $4,071 $14,619 $16,764 $34,247 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $53,625 $77,265 $67,457 $93,812 $93,560 $385,719 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) $128,288 $205,553 $273,010 $366,822 $460,382 * $460,382
APPENDIX H
City of Hesperia
Government Code Sections 66001 and 66006 Annual Report
Fiscal Year 2024-2025
RECORDS STORAGE
FACILITIES FEE
FINANCIAL SUMMARY
REPORT
APPENDIX H
GOVERNMENT CODE SECTION 66006
ANNUAL REPORT
FISCAL YEARS 2020-2021 THROUGH 2024-2025
RECORDS STORAGE FACILITIES
Table 1: Records Storage Facilities Transaction Detail (Fund 311)
* States that the Ending Balance for FY 2024- 2025 is not a finalized figure as the 2024 -2025 ACFR has not been released at this time.
Page H-1
FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR FISCAL YEAR DESCRIPTION 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 TOTAL Beginning Balance (7/1) $10,923 $17,479 $69,436 $128,179 $186,684 $10,923 Sources of Funds
Fee Revenues $6,487 $52,621 $57,721 $50,836 $26,593 $194,258 Interest Income $69 ($664) $1,022 $7,669 $8,118 $16,214 Other Income $0 $0 $0 $0 $0 $0
Total Sources of Funds $6,556 $51,957 $58,743 $58,505 $34,711 $210,472 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) $17,479 $69,436 $128,179 $186,684 $221,395 * $221,395