City of Lake Elsinore
Traffic Infrastructure Fee
Government Code 66000 Calculation
FY 2023-2024
The Traffic Infrastructure Fee became effective on June 11th, 2002 with the adoption of City Ordinance #1081. Traffic Infrastructure is considered any road and highway networks, including structures (bridges, tunnels, culverts, retaining walls), signage and markings, electrical systems (street lighting and traffic lights), edge treatments (curbs, sidewalks, landscaping), and specialized facilities such as road maintenance depots and rest areas. The Traffic Infrastructure fee is collected to mitigate the additional traffic burdens created by new development to the City's arterial and collector street system and is imposed to finance the costs of new traffic infrastructure. The Traffic Infrastructure Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type and is collected for each building payable upon the issuance of the building permit.
The fee is based upon the attached formula and data sheet and varies from type of development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 918,711
Investment Earnings 18,803
Total Sources $ 937,514
Expenditures & Other Uses 343,275
Total Uses $ 343,275
Total Available $ 94,214| $ 594,239 $ 688,453
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30,2024 Revenues Collected from 2024 688,453
Total Ending Fund Balance $ 688,453
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Other Outside Services - 205-9999-5201 $ 111,741
Annual Citywide Traffic Improvements - Z10052 50,509 50% 25% Citywide Sidewalk Survey Program - Z10067 168,565 15% 69% Citywide Sign Inventory - Z10068 12,460 15% 9%
Total Capital Improvement Facilities Actual Expenses $ 343,275 Anticipated Future Projects FY 2024-2025 % funded with fee Annual Citywide Traffic Improvements - Z10052 201,000 100% Highway Safety Improvements 9 211,912 11%
Citywide Sign Inventory - Z10068 215,000 90%
Total Anticipated Future Projects $ 627,912
*Qualified affordable housing projects under Gov't Code 66007(b))(2) may defer payment to the earlier of final inspection or Certificate of Occupancy subject to contract and guarantee requirements.
City of Lake Elsinore
City Hall and Public Works Facilities Fees
Government Code 66000 Calculation
FY 2023-2024
The City Hall and Public Works Facilities Fee became effective on August 23rd, 2005 with the adoption of City Ordinance #1153. City Hall and Public Works Facilities serve both homes and businesses citywide. The City Hall and Public Works Facilities fee is collected to mitigate the additional burdens created by new development for city hall and public works facilities and is imposed to finance the costs of new city hall and public works facilities. A City Hall and Public Works Facilities Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type and is collected for each building payable upon the issuance of the building permit.
The fee is based upon the attached formula and data sheet and varies from type of development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 395,024
Investment Earnings 5,562
Contributions - From Other Funds
Total Sources $ 400,587
Expenditures & Other Uses 401,521
Total Uses $ 401,521
Total Available $ 935 $ (935) $ (0)
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 2024 (0)
Total Ending Fund Balance $ (0)
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee City Civic Center Facilities Expansion Z20006 401,521 20% 2% Total Capital Improvement Facilities Actual Expenses $ 401,521 Anticipated Future Projects FY 2024-2025 % funded with fee City Hall - Z20006 276,316 1%
Total Anticipated Future Projects 276,316
City of Lake Elsinore
Community Center Facilities Fees
Government Code 66000 Calculation
FY 2023-2024
The Community Center Facilities Fee became effective on August 23rd, 2005 with the adoption of City Ordinance #1153.
Community Center Facilities will primarily serve residents in the City by providing space and facilities for recreation and similar programs. The Community Center Facilities fee is collected to mitigate the additional burdens created by new development for City community center facilities and is imposed to finance the costs of new community center facilities.
A Community Facilities Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type and is collected for each building payable upon the The fee is based upon the attached formula and data sheet and varies from type of residential development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 262,092
Investment Earnings 12,592
Contributions - From Other Funds
Total Sources $ 274,684
Expenditures & Other Uses
Total Uses $
Total Available $ 161,274 $ 274,684 $ 435,958
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 2022 114,653
Revenues Collected from 2023 $ 46,621
Revenues Collected from 2024 $ 274,684
Total Ending Fund Balance $ 435,958
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Total Capital Improvement Facilities Actual Expenses $
Anticipated Future Projects FY 2024-2025 % funded with fee Lake Community Center Kitchen $ 400,000 2%
Total Anticipated Future Projects $ 400,000
City of Lake Elsinore
Lake Side Facilities Fees
Government Code 66000 Calculation
FY 2023-2024
The Lake Side Facilities Fee became effective on August 23rd, 2005 with the adoption of City Ordinance #1153. Lake Side Facilities will primarily serve residents in the City by providing recreation at the lake. The Lake Side Facilities fee is collected to mitigate the additional burdens created by new development for City lake side facilities and is imposed to finance the costs of new lake side facilities. A Lake Side Facilitied Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type and is collected for each building payable upon the issuance of the building permit.
The fee is based upon the attached formula and data sheet and varies from type of residential development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 374,519
Investment Earnings 19,770
Total Sources $ 394,289
Expenditures & Other Uses 55,702
Total Uses $ 55,702
Total Available $ 272,059 $ 338,587 $ 610,646
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance Sume 30, 2021 Revenues Collected from 2022
Revenues Collected from 2023 $ 67,339
Revenues Collected from 2024 $ 394,289
Total Ending Fund Balance $ 610,646
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Launch Pointe Dock Extension Z40032 55,702 100% 20%
Total Capital Improvement Facilities Actual Expenses 55,702 Anticipated Future Projects FY 2024-2025 % funded with fee The Reserve at Launch Pointe Z40039 $ 220,032 22%
Total Anticipated Future Projects $ 220,032
City of Lake Elsinore
Animal Shelter Facilities Fees
Government Code 66000 Calculation
FY 2023-2024
Animal Shelter Facilities will primarily serve residents in the City by providing animal control and adoption services.
The Animal Shelter Facilities fee is collected to mitigate the additional burdens created by new development for City animal facilities and is imposed to finance the costs of new animal facilities. An Animal Shelter Facilities Fee account is established and funds are appropriated to pay the City's share of debt service for the Animal Shelter financing. The fee varies depending on development type and is collected for each building payable upon the issuance of the building permit.
The fee is based upon the attached formula and data sheet and varies from type of residential development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 167,199
Investment Earnings 2,847
Contributions - From Other Funds
Total Sources $ 170,046
Expenditures & Other Uses 160,576
Total Uses $ 160,576
Total Available $ 76$ 9,470|$ 9,546
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 2024 $ 9,546
Total Ending Fund Balance $ 9,546
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Contribution to Other Funds - 119-9999-5234 $ 160,576
Total Capital Improvement Facilities Actual Expenses $ 160,576 Anticipated Future Projects FY 2024-2025 % funded with fee $
Total Anticipated Future Projects $
Note: The City is advancing funds to pay for the proportionate share of construction of the new Animal Shelter facility, since no funding is available in this DIF fund.
City of Lake Elsinore
Library Mitigation Fees
Government Code 66000 Calculation
FY 2023-2024
The Library Mitigation Fee became effective on June 25th, 1977 with the adoption of City Ordinance #573.1 (C) (1-6) and City Ordinance #764.1 in 1986. Library Facilities are considered libraries that meet the Riverside City/County Library Standards that will primarily serve residents in the City by providing the physical facilities necessary to support library. The Library Mitigation fee is collected for future construction of library improvements to assure the necessar library facilities are provided to the community. A Library Mitigation Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type The fee is based upon the attached formula and data sheet and equals $150 per dwelling unit.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 78,411
Investment Earnings 63,377
Total Sources $ 141,788
Expenditures & Other Uses 366,978
Total Uses $ 366,978
Total Available $ 1,327,151 $ (225,190) 5 1,101,961
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 2008 $ 79,469
Revenues Collected from 2009 $ 50,693
Revenues Collected from 2010 $ 59,383
Revenues Collected from 2011 $ 74,372
Revenues Collected from 2012 $ 49,143
Revenues Collected from 2013 86,794
Revenues Collected from 2014 $ 111,426
Revenues Collected from 2015 73,385
Revenues Collected from 2016 98,605
Revenues Collected from 2017 $ 115,284
Revenues Collected from 2018 $ 88,741
Revenues Collected from 2019 $ 105,722
Revenues Collected from 2020 $ 119,025
Revenues Collected from 2021 57,691
Revenues Collected from 2022 15,630
Revenues Collected from 2023 (225,190)
Revenues Collected from 2024 $ 141,788
Total Ending Fund Balance $ 1,101,961
Finding: Five Year Spent Test was met in accordance with Government Code 66001. The City makes a finding that it will begin the acquisition and design phase to construct a new Library within the next 2 years in accordance with the Fiscal Year 2024-2027 Capital Improvement Program. The expected cost for this project is approximately $8 million.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee City Library - Z20003 366,978 50% 28%
Total Capital Improvement Facilities Actual Expenses $ 366,978 Anticipated Future Projects FY 2024-2025 % funded with fee City Library - Z20003 934,546 71%
Total Anticipated Future Projects 934,546
City of Lake Elsinore
Fire Facilities Fees
Government Code 66000 Calculation
FY 2023-2024
The Fire Facilities Fee became effective on June 13th, 2006 with the adoption of City Ordinance #1181. Fire Facilities are considered fire stations and similar public safety facilities that will primarily serve residents in the City by providing the physical facilities necessary to support fire, paramedic and emergency response programs. The Fire Facilities fee is collected to mitigate the additional burdens created by new development for City fire facilities and is imposed to finance the costs of new fire facilities. A Fire Facilities Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on development type and is collected for each building payable upon the issuance of the building permit.
The fee is based upon the attached formula and data sheet and varies from type of development.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 391,384
Investment Earnings 36,028
Total Sources $ 427,412
Expenditures & Other Uses
Total Uses $
Total Available $ 578,661 $ 427,412 $ 1,006,073
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 2021 $ 284,591
Revenues Collected from 2022 $ 205,152
Revenues Collected from 2023 $ 88,918
Revenues Collected from 2024 $ 427,412
Total Ending Fund Balance $ 1,006,073
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Total Capital Improvement Facilities Actual Expenses $ :
Anticipated Future Projects FY 2024-2025 % funded with fee Fire Station $ 948,879
Total Anticipated Future Projects $ 948,879
City of Lake Elsinore
Storm Drain Fees
Government Code 66000 Calculation
FY 2023-2024
Facilities are considered for the development of property within any drainage district designated in the master plan of drainage. The Storm Drain fee is collected for the construction or reimbursement for drainage facilities called for in the master plan within the drainage district. A Storm Drainage Facilities Fee account is established and funds are appropriated pursuant to the City's adopted Capital Improvement Plan. The fee varies depending on location based on the City of Lake Elsinore's drainage facilities plan map and is payable as condition to final map approval or upon issuance of building permit if not previously paid.
The fee is based upon the attached formula and data sheet and varies from location.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2023 FY 2023-2024 06/30/2024
Revenues & Other Sources
Developer Impact Fees $ 154,081
Investment Earnings 156,446
Total Sources $ 310,526
Expenditures & Other Uses 3,661
Total Uses $ 3,661
Total Available $ 3,077,018 $ 306,865 $ 3,383,883
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2024 Revenues Collected from 1991-2014 5,657,038
Revenues Collected from 2015 (2,234,928)
Revenues Collected from 2016 (1,032,664)
Revenues Collected from 2017 (1,195,753)
Revenues Collected from 2018 (877,702)
Revenues Collected from 2019 86,689
Revenues Collected from 2020 304,740
Revenues Collected from 2021 556,895
Revenues Collected from 2022 1,430,299
Revenues Collected from 2023 378,743
Revenues Collected from 2024 310,526
Total Ending Fund Balance $ 3,383,883
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2023-2024 % Complete % funded with fee Pope Circle Improvements - Z10077 3,661 85% 1%
Total Capital Improvement Facilities Actual Expenses 3,661 Anticipated Future Projects FY 20252025 % funded with fee Main St Pedestrian and IT Improvements 757,616 26%
Pope Circle Improvements - Z10077 10%
Avenues Drainage Improvements - Z10032 2,600,000 93%
Collier Ave Culvert Drainage Improvements - Z30013 262,017 40% Total Anticipated Future Projects $ 3,676,359