City of Lake Elsinore
Traffic Infrastructure Fee
Government Code 66000 Calculation
FY 2024-2025
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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 486,908
Investment Earnings 43,174
Total Sources $ 530,083
Expenditures & Other Uses 437,694
Total Uses $ 437,694
Total Available $ 688,453 $ 92,388$ 780,841
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2024 688,453
Revenues Collected from 2025 $ 92,388
Total Ending Fund Balance 780,841
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee Annual Citywide Traffic Improvements - Z10052 $ 16,107 65% 100% Highway Safety Improvements - Z10066 211,912 80% 68%
Citywide Sign Inventory - Z10068 179,728 15% 100%
Total Capital Improvement Facilities Actual Expenses 407,747 Anticipated Future Projects FY 2025-2026 % funded with fee Annual Citywide Traffic Improvements - Z10052 201,000 100% Annual Citywide Sign Inventory - Z10068 215,000 100%
Highway Safety Improvements Cycle 11 - Z10066 485,000 68% Annual Citywide Traffic Striping Program - Z10004 260,000 100% Lake Street Widening - Z10083 150,000 100%
Total Anticipated Future Projects $ 1,311,000
*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 2024-2025
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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 299,401
Investment Earnings 36,509
Contributions - From Other Funds
Total Sources 335,910
Expenditures & Other Uses 276,316
Total Uses $ 276,316
Total Available $ 644,574 $ 59,594 $ 704,168
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2024 $ 644,574
Revenues Collected from 2025 $ 59,594
Total Ending Fund Balance $ 704,168
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee City Civic Center Facilities Expansion Z20006 276,316 70% 2% Total Capital Improvement Facilities Actual Expenses $ 276,316 Anticipated Future Projects FY 2025-2026 % funded with fee City Hall - Z20006 261,000 2%
Total Anticipated Future Projects $ 261,000
City of Lake Elsinore
Community Center Facilities Fees
Government Code 66000 Calculation
FY 2024-2025
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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 201,791
Investment Earnings 29,984
Contributions - From Other Funds
Total Sources $ 231,775
Expenditures & Other Uses
Total Uses $
Total Available …$ 435,958 $ 231,775 $ 667,732
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2022 $ 114,653
Revenues Collected from 2023 $ 46,621
Revenues Collected from 2024 $ 274,684
Revenues Collected from 2025 $ 231,775
Total Ending Fund Balance $ 667,733
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee Total Capital Improvement Facilities Actual Expenses
Anticipated Future Projects FY 2025-2026 % funded with fee Lake Community Center Kitchen - Z20044 $ 400,000 100%
DENC Computer Room & Expansion - Z20046 $ 465,958 89%
Total Anticipated Future Projects $ 865,958
City of Lake Elsinore
Lake Side Facilities Fees
Government Code 66000 Calculation
FY 2024-2025
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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 289,111
Investment Earnings 42,070
Total Sources $ 331,181
Expenditures & Other Uses 2,188
Total Uses $ 2,188
Total Available| $ 610,646 $ 328,994 $ 939,640
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2022 $ 149,018
Revenues Collected from 2023 $ 67,339
Revenues Collected from 2024 $ 394,289
Revenues Collected from 2025 $ 328,994
Total Ending Fund Balance $ 939,640
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee Launch Pointe The Reserve Z40039 2,188 50% 0%
Total Capital Improvement Facilities Actual Expenses 2,188 Anticipated Future Projects FY 2025-2026 % funded with fee Lake Improvements - Z40049 230,000 51%
Total Anticipated Future Projects $ 230,000
City of Lake Elsinore
Animal Shelter Facilities Fees
Government Code 66000 Calculation
FY 2024-2025
The Animal Shelter Facilities Fee became effective on August 23rd, 2005 with the adoption of City Ordinance #1153.
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 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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 128,167
Investment Earnings 3,885
Contributions - From Other Funds
Total Sources $ 132,052
Expenditures & Other Uses 141,500
Total Uses $ 141,500
Total Available $ 9,546 $ (9,448) $ 98
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance june 30, 2025 Revenues Collected from 2024 9,546
Revenues Collected from 2025 $ (9,448)
Total Ending Fund Balance $ 98
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee Contribution to Other Funds - 119-9999-5234 $ 141,500
Total Capital Improvement Facilities Actual Expenses $ 141,500 Anticipated Future Projects FY 2025-2026 % 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 2024-2025
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 necessary 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 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 equals $150 per dwelling unit.
Beginning Ending
Fund Balance Fund Balance
Account Description 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 58,319
Investment Earnings 60,311
Total Sources $ 118,630
Expenditures & Other Uses 143,783
Total Uses $ 143,783
Total Available $ 1,101,961 $ (25,153) $ 1,076,807
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2013 $ 56,033
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 $ (25,153)
Revenues Collected from 2024 $ 141,788
Revenues Collected from 2025 $ 118,630
Total Ending Fund Balance $ 1,076,807
Finding: Five Year Spent Test was met in accordance with Government Code 66001. The City makes a finding that it Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee City Library - Z.20003 143,783 75% 11%
Total Capital Improvement Facilities Actual Expenses 143,783 Anticipated Future Projects FY 2025-2026 % funded with fee City Library - Z20003 $ 1,167,961 11%
Total Anticipated Future Projects $ 1,167,961
City of Lake Elsinore
Fire Facilities Fees
Government Code 66000 Calculation
FY 2024-2025
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 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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 285,393
Investment Earnings 63,748
Total Sources $ 349,141
Expenditures & Other Uses
Total Uses $
Total Available $ 1,006,073 349,141 $ 1,355,214
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 2021 $ 284,591
Revenues Collected from 2022 $ 205,152
Revenues Collected from 2023 88,918
Revenues Collected from 2024 427,412
Revenues Collected from 2025 349,141
Total Ending Fund Balance $ 1,355,214
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee $
Total Capital Improvement Facilities Actual Expenses $
Anticipated Future Projects FY 2025-2026 % funded with fee New Fire Station - Z20043 $ 1,816,073 100%
Total Anticipated Future Projects 1,816,073
City of Lake Elsinore
Storm Drain Fees
Government Code 66000 Calculation
FY 2024-2025
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 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 07/01/2024 FY 2024-2025 06/30/2025
Revenues & Other Sources
Developer Impact Fees $ 1,834,288
Investment Earnings 149,894
Misc. Revenue 2,127
Total Sources $ 1,986,308
Expenditures & Other Uses 3,359,171
Total Uses $ 3,359,171
Total Available $ 3,383,883| $ (1,372,863) $ 2,011,020
Five Year Test
Using First In First Out Method
Unspent Funds Represent Ending Fund Balance June 30, 2025 Revenues Collected from 1991-2014 $ 2,297,866
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
Revenues Collected from 2025 1,986,308
Total Ending Fund Balance $ 2,011,020
Finding: Five Year Spent Test was met in accordance with Government Code 66001.
Capital Improvement Facilities
Capital Improvement Facilities Actual Expenses FY 2024-2025 % Complete % funded with fee Avenue Drainage Improvements - Z10032 2,426,026 10% 100% Main St Pedestrian Safety - Z10075 933,146 90% 0%
Total Capital Improvement Facilities Actual Expenses $ 3,359,171 Anticipated Future Projects FY 2025-2026 % funded with fee Annual Citywide Surface & Minor Drainage - Z10032 770,000 100% Pope Circle Improvements - Z10077 620,000 100%
Murrieta Creek Regional Trail Connection - Z30010 $ 688,566 17% Collier Ave Culvert Drainage Improvements - Z30013 600,000 100% Total Anticipated Future Projects $ 2,678,566