Agenda packet — Finance & Governance Committee, December 9, 2025

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Agenda Item Time Estimates include: (Minutes for Presentation + Council Discussion + Public Comment)

AGENDA

OXNARD CITY COUNCIL

FINANCE AND GOVERNANCE COMMITTEE
Council Chambers, 305 West Third Street
December 9, 2025
Regular Meeting - 5:00 PM to 6:30 PM

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1 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
December 9, 2025 - Page 2

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A. ROLL CALL, POSTING OF AGENDA, FLAG SALUTE
Consideration of Teleconference Participation pursuant to Assembly Bill 2449.

B. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA AND NON-ACTION ITEMS

A person may address the legislative body only on matters not appearing on the agenda and within the subject matter jurisdiction of the legislative body, and on non-action items such as ceremonial items, report of city manager / executive director / secretary, and city council/ housing authority / successor agency / financing authority business / committee reports. Speaker requests shall be submitted as set forth on the first page of this agenda. Speakers are limited to three minutes. After 30 minutes, if all speakers have not had the opportunity to speak, the remaining speakers will be given an opportunity to speak prior to adjournment of the meeting. The legislative body cannot enter into a detailed discussion or take action on any items presented during public comments at this time. Such items may only be referred to the City Manager / Executive Director / Secretary for administrative action or scheduled on a subsequent agenda for discussion. Persons wishing to speak on public hearing items should do so at the time of the hearing.

C. CONSENT AGENDA

1. City Clerk Department
SUBJECT: Approval of Minutes.

RECOMMENDATION: That the Finance and Governance Committee approve the minutes of the October 28 and November 25, 2025, regular meetings as presented.

Contact: Luly Lopez, (805) 385-7805
D. REPORTS

1. Finance Department
SUBJECT: Update on Financial Corrective Action Plan (FCAP).

RECOMMENDATION: That the Finance and Governance Committee receive an update on the Financial Corrective Action Plan (FCAP) for closing past audit findings and recommend staff forward the presentation to City Council.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/IdO_cEzVph4

Contact: Javier Chagoyen-Lazaro, (805) 200-5400

2 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
December 9, 2025 - Page 3

2. Finance Department
SUBJECT: Annual Developer Fee Report (AB1600).

RECOMMENDATION: That the Finance and Governance Committee recommend that the City Council receive and file the AB1600 Annual Report for Development Impact and In-Lieu Fees for the fiscal year ending June 30, 2025.

(Presentation will be live upon consultant’s request).

Contact: Javier Chagoyen-Lazaro, (805) 200-5400
E. ITEMS FOR FUTURE AGENDAS

F. ADJOURNMENT

3 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

CONSENT AGENDA
AGENDA ITEM NO. C.1

DATE: December 9, 2025

TO: Finance & Governance Committee

FROM: Luly Lopez, City Clerk, (805) 385-7805, [email protected]

SUBJECT: Approval of Minutes.

RECOMMENDATION

That the Finance and Governance Committee approve the minutes of the October 28 and November 25, 2025, regular meetings as presented.

BACKGROUND

Approval of minutes.

STRATEGIC PRIORITIES

This agenda item is a routine operational item or does not relate to the five strategic priorities adopted by City Council on March 16, 2021.

FINANCIAL IMPACT

There is no financial impact.

Prepared by: Luly Lopez, City Clerk

ATTACHMENTS

1. Minutes - Finance and Governance Committee for October 28, 2025

2. Minutes - Finance and Governance Committee for November 25, 2025

4 MINUTES

OXNARD CITY COUNCIL

FINANCE AND GOVERNANCE COMMITTEE
Regular Meeting
October 28, 2025

A. ROLL CALL, POSTING OF AGENDA, FLAG SALUTE

At 5:03 p.m., Chair Luis A. Mc Arthur called to order the regular meeting of the Oxnard City Council Finance and Governance Committee in the City Hall Council Chambers at 305 West Third Street, Oxnard, California. Chair Luis A. Mc Arthur; Member Gabriela Rodriguez and Member Aaron Starr were present. The City Clerk stated that the agenda was posted on Tuesday, October 21, 2025 at the Library, City Hall kiosk, City Administrative Offices and on the website. Saluted the flag.

Staff members present were Eric Sonstegard, Assistant City Manager; Kenneth Rozell, Chief Assistant City Attorney; Rob Ruben, Chief Information Officer and Lourdes A.

López, City Clerk.

Consideration of Teleconference Participation pursuant to Assembly Bill 2449.

B. PUBLIC COMMENTS ON ITEMS NOT ON THE AGENDA AND NON-ACTION ITEMS

No public comments were received.

The City Clerk requested that the minutes of the September 23, 2025 be amended under section E. Items For Future Agendas as follows:

Member Starr requested an update on: 1.) food vendor at the corner of Rose Avenue and Gonzales Road blocking the sidewalk (and whether the City could vacate ownership of the sidewalk to the adjoining shopping center to allow enforcement of trespass laws); and 2.) public nuisance animal ordinance (and whether the ordinance could be updated to require only one noise complaint).

C. CONSENT AGENDA

1. City Clerk Department
SUBJECT: Approval of Minutes.

RECOMMENDATION: That the Finance and Governance Committee approve the minutes of the September 23 and October 14, 2025, regular meetings as presented.

No public comments were received.

It was moved by Member Rodriguez, seconded by Member Starr, to approve the Information/Consent as amended. VOTE: Starr, Rodriguez and Mc Arthur voted in favor; the motion carried 3-0.

D. REPORTS

5 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
October 28, 2025 - Page 2

1. Information Technology Department
SUBJECT: First Amendment to Hireclout Inc. Professional Services Agreement for IT Recruitment Services. (10 minutes)

RECOMMENDATION: That the Finance and Governance Committee recommend that the City Council approve and authorize the Mayor to execute a First Amendment to Professional Services Agreement No. 32600052 with Hireclout Inc. in the amount of $1,130,000 for a new, not-to-exceed agreement value of $1,350,000 and extend the agreement term to June 30, 2027, for information technology contractor and recruitment services.

The Chief Information Officer presented and was available to answer the committee’s questions. No public comments were received. Discussion ensued among the Committee and staff.

It was moved by Member Starr, seconded by Member Rodriguez, to approve the recommended action as presented. VOTE: Rodriguez, Starr and Mc Arthur voted in favor; the motion carried 3-0.

2. Information Technology Department
SUBJECT: First Amendment to Kore1 LLC Professional Services Agreement for IT Recruitment Services. (10 minutes)

RECOMMENDATION: That the Finance and Governance Committee recommend that the City Council approve and authorize the Mayor to execute a First Amendment to Professional Services Agreement No. 32600051 with Kore1 LLC in the amount of $680,000 for a new, not-to-exceed agreement value of $900,000 and extend the agreement term to June 30, 2027, for information technology contractor and recruitment services.

The Chief Information Officer presented and was available to answer the committee’s questions. No public comments were received. Discussion ensued among the Committee and staff.

It was moved by Member Rodriguez, seconded by Member Starr, to approve the recommended action as presented. VOTE: Starr, Rodriguez and Mc Arthur voted in favor; the motion carried 3-0.

3. Information Technology Department
SUBJECT: Purchasing Authorization - Frontier Communications Inc. (10 minutes)

RECOMMENDATION: That the Finance and Governance Committee recommend that the City Council approve and authorize the Mayor to execute an agreement with Frontier Communications Inc. (32600201) for three years with a not to exceed amount of $524,605 for telephone services to the City.

6 OXNARD CITY COUNCIL: FINANCE & GOVERNANCE COMMITTEE
October 28, 2025 - Page 3

The Chief Information Officer presented and was available to answer the committee’s questions. No public comments were received. Discussion ensued among the Committee and staff.

It was moved by Member Rodriguez, seconded by Member Starr, to approve the recommended action as presented. VOTE: Rodriguez, Starr and Mc Arthur voted in favor; the motion carried 3-0.

E. ITEMS FOR FUTURE AGENDAS

No requests were made.

F. ADJOURNMENT

There being no further business on the agenda, and without objection, Chair Mc Arthur adjourned the meeting at 5:37 p.m.

________________________________ ________________________________ LOURDES A. LÓPEZ LUIS A. MC ARTHUR
City Clerk Chair

7 MINUTES

OXNARD CITY COUNCIL

FINANCE AND GOVERNANCE COMMITTEE
Regular Meeting
November 25, 2025

Because there were no items requiring consideration on this date, there was no regular meeting.

________________________________ ________________________________ LOURDES A. LÓPEZ LUIS A. MC ARTHUR
City Clerk Chair

8 FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.1

DATE: December 9, 2025

TO: Finance & Governance Committee

FROM: Javier Chagoyen-Lazaro, Chief Financial Officer, (805) 200-5400, [email protected]

SUBJECT: Update on Financial Corrective Action Plan (FCAP).

RECOMMENDATION

That the Finance and Governance Committee receive an update on the Financial Corrective Action Plan (FCAP) for closing past audit findings and recommend staff forward the presentation to City Council.

Please click the following link to view the required Measure M pre-recorded presentation video: https://youtu.be/IdO_cEzVph4

BACKGROUND

The City’s annual audit for FY 2014-15 produced 111 single-audit findings. These findings primarily concerned the City's policies and procedures (or lack thereof) for accounting and financial management. Between fiscal year 2016 through the fiscal year ended June 30, 2018, the City’s annual audits continued to identify new findings in the double digits. For FY 2019-20, there was one additional audit finding, for Information Technology General Controls, which was communicated to City Council via a separate confidential written report due to its sensitive nature. For FY 2020-21, there was one new finding for accounting and financial management, but only two earlier audit findings remained unresolved, and there were no material weaknesses. For FY 2021-22, there were no new findings for accounting and financial management; only two prior findings remained unresolved. FY 2021-22 was the third year in a row where the City had no material weaknesses. For FY 2022-23, there were no new findings for accounting and financial management (for the second year in a row); only one prior finding remained unresolved. For FY 2023-24, the single audit identified four new compliance findings for accounting and financial management: two findings that are significant deficiencies in internal control over major federal programs and two findings related to noncompliance with grant requirements. The one prior finding remains unresolved. FY 2023-24 was the fifth year in a row where the City had no material weaknesses. Below is a table summarizing audit finding history.

9 History of Findings by
Fiscal Year

A
# of New Findings

B
# of Repeat Findings
C=(A+B) + Prior Year
C
Total # of Findings
FY 2014-15 111 0 111
FY 2015-16 5 0 116
FY 2016-17 10 9 135
FY 2017-18 24 13 172
FY 2018-19 8 3 183
FY 2019-20 1 0 184
FY 2020-21 1 1 186
FY 2021-22 0 0 186
FY 2022-23 0 0 186
FY 2023-24 4 0 190

In order to correct the various accounting and financial management audit findings, the City was required to produce a Financial Corrective Action Plan, or FCAP. This plan, updated annually, addresses all unresolved findings, and the steps and timeline to correct them. Staff created a detailed audit scorecard, and began presenting it to the Finance & Governance Committee, and to City Council, every six months. During the December 10, 2024 FCAP Update to the Finance & Governance Committee, the Finance Department proposed that the FCAP Update change from twice a year to once a year. However, since the FY 2023-24 Single Audit identified four new grant compliance findings, the Finance Department will continue providing this update twice a year.

DISCUSSION

As reported in our last update to the Finance and Governance Committee in April 2025 (and in May 2025 to City Council), the City’s Fiscal Year 2023-24 Single Audit identified four new grant compliance findings, only one prior finding remained outstanding and the City has had no material weaknesses for the past five years.

Two grant compliance findings are significant deficiencies in internal control over major federal programs and two findings are related to noncompliance with grant requirements. For finding rating definitions, please see table below.

The Housing Department continues to make progress on the corrective actions for the significant deficiencies that were identified related to the Housing Department’s compliance with Community Development Block Grants/Entitlement Grants (CDBG) requirements: (1) lack of appropriate controls over program income and (2) lack of appropriate controls over grant reporting.

The Fire Department has implemented the corrective actions for the two findings of noncompliance related to the Fire Department’s compliance with Staffing for Adequate Fire and Emergency Response Grants (SAFER) requirements: (1) delays in grant reporting and (2) instances of lack of supervisor timesheet approval.

The City continues to make progress on the corrective actions for the remaining finding related to the 10 Information Technology General Controls and the City Council continues to receive updates on the IT General Controls finding through separate confidential reports.

The audit of the City’s Fiscal Year 2024-25 financial statements is currently being conducted by the City’s independent auditors, Macias Gini & O’Connell LLP (MGO), and following the completion of its audit, the Single Audit will begin in January 2026. During the next FCAP Update (approximately six months from now), the City expects to have the results of MGO’s financial statement audit and any testing on the implemented corrective actions.

Finding
Rating Definition
Material
Weakness
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Significant
Deficiency
A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Non-
compliance
Non-compliance refers to an organization's failure to adhere to applicable laws, regulations, and program requirements related to federal awards, as outlined in the Uniform Guidance.

Best
Practice
A best practice refers to matters that are opportunities for strengthening internal controls and/or operating efficiency.

STRATEGIC PRIORITIES

This agenda item supports the Organizational Effectiveness strategy. The purpose of the Organizational Effectiveness strategy is to reinforce, stabilize, improve, and strengthen the organizational foundation of the City in order to build a modern, high-functioning City government that effectively and efficiently supports the operating departments in providing high-quality services and programs for our residents and businesses.

FINANCIAL IMPACT

There is no financial impact.

Prepared by: Jennifer Hiraoka, Senior Manager Internal Controls

ATTACHMENTS

1. Update on the Financial Corrective Action Plan (FCAP) for Closing Past Audit Findings Presentation

11 UPDATE ON THE FINANCIAL

CORRECTIVE ACTION PLAN (FCAP) FOR

CLOSING PAST AUDIT FINDINGS
Presentation to Finance and Governance Committee
Jennifer Hiraoka, Senior Manager Internal Controls
December 9, 2025
12 RECOMMENDATION 2
That the Finance & Governance Committee receive an
update on the Financial Corrective Action Plan (FCAP) for closing past audit findings and recommend staff forward the presentation to City Council.
13 AGENDA 3
• Status of Financial Corrective Action Plan
• Continued progress
14 CAP STATUS DEFINITIONS 4
Complete – Auditors have tested and determined that corrective action for the finding has been effectively implemented To Be Tested – Policies and Procedures (P&P) approved (if applicable), training completed and corrective action ready for auditors to test during the next single audit
P&P Draft – P&P drafted but not yet approved by CFO and/or training not yet provided.

In Progress – Staff has taken steps towards implementation, but not yet drafted P&P or completed training
Not Started – Staff has not initiated mitigations, implemented resolutions or provided training
Passed/No Longer Required – Staff disagrees with the finding and/or auditors have determined corrective action is no longer required
15 5
FINDINGS STATUS (2015-2024)
(as of April ‘25)

MATERIAL

WEAKNESS

SIGNIFICANT

DEFICIENCY
Non-
Compliance
Best
Practice TOTAL
TOTAL Findings 72 80 19 19 190
Repeat Findings (7) (12) (4) (4) (27)
TOTAL Unique Findings 65 68 15 15 163

COMPLETE 63 62 7 12 144
Passed / No Longer Required 2 3 6 3 14
TO BE TESTED 0 0 0 0 0
P&P DRAFT 0 0 0 0 0
IN PROGRESS 0 1 2 0 3
NOT STARTED 0 2 0 0 2

TOTAL Unresolved Findings 0 3 2 0 5
2024 CORRECTIVE ACTION PLAN STATUS AS REPORTED IN APRIL 2025
FY 2024 SINGLE AUDIT RESULTED IN NO
MATERIAL WEAKNESSES!
Fifth year in a row!
16 REMAINING AUDIT FINDINGS
Four (4) Findings Identified During FY 24 Single Audit:

Two Significant Deficiencies -
⮚ Lack of appropriate controls over program income - Community Development Block Grants/Entitlement Grants [Housing
Department] – In Progress
⮚ Lack of appropriate controls over grant reporting - Community Development Block Grants/Entitlement Grants [Housing
Department] – In Progress
Two Noncompliance –
⮚ Delays in grant reporting - Staffing for Adequate Fire and Emergency Response (SAFER) Grants [Fire Department] – To Be Tested
⮚ Instances of lack of supervisor timesheet approval - Staffing for Adequate Fire and Emergency Response (SAFER) Grants [Fire Department] – To Be Tested
6 17

REMAINING AUDIT FINDINGS
Prior Audit Finding:
⮚ Information Technology (IT) General Controls [IT
Department] – City Council continues to receive updates via separate confidential reports – In Progress
7 18
8 FINDINGS STATUS (2015-2024)
(as of Nov ‘25)

MATERIAL

WEAKNESS

SIGNIFICANT

DEFICIENCY
Non-
Compliance
Best
Practice TOTAL
TOTAL Findings 72 80 19 19 190
Repeat Findings (7) (12) (4) (4) (27)
TOTAL Unique Findings 65 68 15 15 163

COMPLETE 63 62 7 12 144
Passed / No Longer Required 2 3 6 3 14
TO BE TESTED 0 0 2 0 2
P&P DRAFT 0 0 0 0 0
IN PROGRESS 0 3 0 0 3
NOT STARTED 0 0 0 0 0

TOTAL Unresolved Findings 0 3 2 0 5
CORRECTIVE ACTION PLAN STATUS THROUGH NOVEMBER 2025
• Corrective Actions for the two findings of noncompliance related to Staffing for Adequate Fire and Emergency Response Grants (SAFER) are ready to be tested
• Corrective Actions for the two significant deficiencies related to Community Development Block Grants/Entitlement Grants (CDBG) are in progress 19 AUDIT FINDING RATING DEFINITIONS 9
Finding Rating Definition
Material Weakness
A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

Significant Deficiency
A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.

Non-compliance
Non-compliance refers to an organization's failure to adhere to applicable laws, regulations, and program requirements related to federal awards, as outlined in the Uniform Guidance.

Best Practice
A best practice refers to matters that are opportunities for strengthening internal controls and/or operating efficiency.
20 COMPLIANCE IMPROVEMENT 10
*Includes all unique findings excluding “Complete” or “Passed/No Longer Required” status Unresolved Audit Findings
Corrective Action Plan Status as of
21 o Going forward –
o MGO to test the corrective action implementations for the two findings of noncompliance related to Staffing for Adequate Fire and Emergency Response Grants (SAFER)
o Implementation of Corrective Action Plans for the two significant deficiencies related to Community Development Block
Grants/Entitlement Grants (CDBG)
o Lack of appropriate controls over program income –
o Policies and procedures finalized – December 31, 2025 o New policies and procedures implemented - February 15, 2026 o Lack of appropriate controls over grant reporting –
o Policies and procedures finalized – December 4, 2025
o New policies and procedures implemented - June 30, 2026* o Next update in early 2026
PROGRESS CONTINUES 11
*Revised implementation date reflects a delay in the HUD grant awards process due to a backlog resulting from the federal shutdown
22 Questions?
12 23

FINANCE AND GOVERNANCE COMMITTEE

AGENDA REPORT

REPORTS
AGENDA ITEM NO. D.2

DATE: December 9, 2025

TO: Finance & Governance Committee

FROM: Javier Chagoyen-Lazaro, Chief Financial Officer, (805) 200-5400, [email protected]

SUBJECT: Annual Developer Fee Report (AB1600).

RECOMMENDATION

That the Finance and Governance Committee recommend that the City Council receive and file the AB1600 Annual Report for Development Impact and In-Lieu Fees for the fiscal year ending June 30, 2025.

(Presentation will be live upon consultant’s request).

BACKGROUND

Development Impact Fees (DIFs) are a monetary exaction, other than a tax or special assessment, which is charged by a local governmental agency to an applicant in connection with approval of a development project.

The purpose of these fees is to defray all or a portion of the cost of public facilities related to the development project. The Mitigation Fee Act (Act), commonly known as Assembly Bill 1600 (AB1600), was adopted by the state of California in 1987 and is codified at California Government Code sections 66000 et. seq. AB1600 was enacted to ensure that new development mitigates its impact on the City’s infrastructure.

AB1600 requires that agencies report annually on the fees collected and the use of those fees. The specific requirements are:

1. Brief description of the type of fee in the account or fund

2. Amount of the fee

3. Beginning and ending balance in the account or fund

4. Amount of fees collected, and the interest earned during the previous year

5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees

6. 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 and the public improvement remains incomplete; identification of each public improvement identified in the previous report and whether construction began on the approximate date noted; for previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable 24 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each loan will be repaid and the rate of interest the account will receive on the loan

8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects; for any refunds made, the number of persons or entities identified to receive those refunds

DISCUSSION

The City Council last approved the required annual report on the City’s development impact fees on December 3, 2024 for the fiscal year ended June 30, 2024. The City has contracted with Harris & Associates, Inc. to prepare the required AB1600 Report for the fiscal year ended June 30, 2025. The attached report (Attachment 1) provides all the required information as noted in the Background section above for the fiscal year ended June 30, 2025. The City’s Affordable Housing and utility undergrounding In-Lieu fees are also included in this report. These are fees that developers may elect to pay in lieu of building the required inclusionary units or undergrounding their fronting utilities.

Improvements to the City’s infrastructure are identified to meet current needs and to accommodate future growth. The governing document identifying these improvements may be the Capital Improvement Program (CIP), an Environmental Impact Report, a master plan, or a specific City Council action. The City recently adopted the 2025-2029 CIP plan, which has also influenced the projects identified in the report.

New development that benefits from a particular improvement pays its pro rata share of that improvement.

Usually, the pro rata share (fee) collected does not fully fund the infrastructure, so other City resources are included. When an improvement benefiting a property has been constructed by the City, the new development’s pro rata share (fee) reimburses the City. If a developer has constructed an improvement, they receive reimbursement from fees collected by the City from other developments that contributed to the fee program that infrastructure is a part of. For relevant projects, the attached report shows how much of the project is funded with fees. The dates of the improvements are dependent upon the rate of development and the collection of sufficient revenues to complete the improvements.

STRATEGIC PRIORITIES

This agenda item is a routine operational item or does not relate to the five strategic priorities adopted by City Council on March 16, 2021.

FINANCIAL IMPACT

There is no financial impact.

Prepared by: Javier Chagoyen-Lazaro, Chief Financial Officer

ATTACHMENTS

1. FY 24-25 AB1600 Report

2. AB1600 Finance Committee FY 24-25 Presentation

25 AB1600 Annual Report for
Development Impact and In-Lieu Fees
City of Oxnard

For the Fiscal Year Ending June 30, 2025

Prepared by:

101 Progress, Suite 250 | Irvine, CA | 92618
26 Development Impact Fee Annual Report (FY 24-25)

Table of Contents

Executive Summary .................................................................................................................... 1 Section 1 – Requirements of the Mitigation Fee Act (AB1600) ................................................. 2 Section 2 – Annual Report .......................................................................................................... 4 Fund 350-8020: Park and Recreation Fee ............................................................................... 4 Fund 350-8030: Storm Drain Facility Fee ............................................................................... 9 Fund 350-8040: Traffic Circulation Fee ................................................................................ 14 Funds 350-8050 & 350-8060: Growth Requirement Capital Fee ......................................... 19 Fund 350-8055: Mobility Fee ................................................................................................ 26 Fund 350-8080: Public Art Program Fee .............................................................................. 31 Funds 603 & 605: Water Resource Development Fee & Capital Facility Charge ................ 36 Fund 613: Wastewater Collection Connection & Treatment Fee .......................................... 44 Fund 360-7050: Affordable Housing In-Lieu Fee ................................................................. 49 Fund 350-8070: Utility Undergrounding In-Lieu Fee ........................................................... 54 Section 3 – Fund Summary ....................................................................................................... 59

27 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 1

Executive Summary
Development Impact Fees (DIFs) are fees imposed by a local government on new or proposed development projects to ensure public services and infrastructure will be sufficient to serve those new development projects. California state law requires local agencies, on an annual basis, to prepare a report on the status of their Development Impact Fee (DIF) program in accordance with California Assembly Bill 1600 (AB1600) . This report will serve as the City of Oxnard’s (City) AB1600 report for the fiscal year starting July 1, 2024, and ending June 30, 2025 (FY 24-25). This report also includes the City’s In-Lieu Fees that developers may choose to pay in lieu of mitigating their impacts through construction.

The City’s AB1600 five-year report was completed in FY 22-23 for the fiscal year starting July 1, 2018, and ending June 30, 2023. The next five -year report will be completed with the AB1600 Report for FY 27-28 and will cover July 1, 2023 to June 30, 2028.

The fees for Parks and Recreation, Storm Drain, Traffic Circulation, Growth Requirement Capital (Residential and Non -Residential), Public Art Pro gram, Utility Undergrounding In -Lieu, and Affordable Housing In-Lieu were updated on May 19, 2020, by Resolution 15,329 adopting the City of Oxnard Development Impact Fee Nexus Study (April 2020) and Resolution 15,330 adopting the Affordable Housing In Lieu Fee Nexus Study (April 2020). To assist developers with adjusting to the new rates, Council adopted a phased in approach based upon level of fee increase and comparison with surrounding jurisdiction DIFs. The updated fees became effective July 18, 2020, and are adjusted annually using the June Engineering News Record (ENR) Construction Cost Increase (CCI) for the Los Angeles region. The Water Resource Development, Water Capital Facility, and Wastewater Collection Connection & Treatment Fee are not included in the annual escalation of the fees. The City is currently updating their DIFs and anticipates adoption of the updated Nexus Study in 2026.

The City of Oxnard currently collects the DIFs and In-Lieu fees listed in the table below.

Fee Fund Number
Parks and Recreation Fee 350-8020
Storm Drain Facility Fee 350-8030
Traffic Circulation Fee 350-8040
Growth Requirement Capital Fee
(Residential & Non-Residential)
350-8050 &
350-8060
Mobility Fee 350-8055
Art in Public Places Fee 350-8080
Water Resource Development Fee 603
Water Capital Facility Charge 605
Wastewater Collection Connection & Treatment Fee 613
Affordable Housing In-Lieu Fee 360-7050
Utility Undergrounding In-Lieu Fee 350-8070
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Development Impact Fee Annual Report (FY 24-25) 2

Section 1 – Requirements of the Mitigation Fee Act (AB1600) Assembly Bill 1600 (AB1600), commonly known as the Mitigation Fee Act, was enacted by the State of California in 1987 and created Section 66000 et. seq. of the Government Code. AB1600 requires the City to report fee information annually and every fifth year. Within 180 days after the last day of each fiscal year, the City must make available the following information from the prior fiscal year:

1. Brief description of the type of fee in the account or fund

2. Amount of the fee

3. Beginning and ending balance in the account or fund

4. Amount of fees collected and the interest earned during the previous year

7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each loan will be repaid and the rate of interest the account will receive on the loan

8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects

On October 11, 2023, California Governor Gavin Newsom signed into law AB516 which amended certain portions of the Mitigation Fee Act related to the annual and five -year reporting requirements. Under AB516, Requirements 6 and 8 have been expanded to include:

6a. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted
6b. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable
8a. For any refunds made, the number of persons or entities identified to receive those refunds

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Development Impact Fee Annual Report (FY 24-25) 3

For the fifth fiscal year following the first deposit into the account or fund, and every five years thereafter, the City must make the following findings with respect to any remaining funds in the fee account, regardless of whether those funds are committed or uncommitted:

1. Identification of the purpose to which the fees are to be put

2. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged

3. Identification of all sources and amounts of funding anticipated to complete financing for incomplete improvements identified as part of the City’s annual report

4. Identification of the approximate dates on which the funding referred to in Requirement 3 is expected to be deposited into the appropriate account or fund The City must make this information available for public review and must present it at the next regularly scheduled public meeting no less than fifteen (15) days after this information is made available to the public. This report is intended to satisfy the annual reporting requirements for FY 24-25. The City previously completed a five-year report in FY 22-23.

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Development Impact Fee Annual Report (FY 24-25) 4

Section 2 – Annual Report
The following section provides information necessary to meet the legal requirements for each impact fee fund. This includes a brief description of the fee, the amount of the fee, the beginning and ending balances, fee revenues collected, interest earned, and the expenditures on each project including the percentage that was funded with fees . It also includes a table summary of whether sufficient funds have been identified to complete future projects and the approximate date by which the construction of the public improvement will commence if sufficient funds have been identified.

Any transfers, loans, or refunds are also identified.

Fund 350-8020: Park and Recreation Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City requires that all new residential
development pay a one -time Park and
Recreation Fee per residential unit to fund the
construction of new parks and/or to add
additional amenities at the City’s existing
parks that increase capacity of the park . The
Park and Recreation Fee was established by
Ordinances 1421, 1448, 1696, 1949, and 2031
and was updated in 2020 via Resolution
15,329.

Requirement 2. Amount of the fee.

The Park and Recreation Fee for FY 24-25 is summarized in Table 1.

Table 1: Park and Recreation Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 2 summarizes the beginning and ending fund balances for the Park and Recreation Fee for FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $7,784.82 $7,855.43
Multi Family $5,147.58 $5,194.27
Non-Residential
All Non-Residential Exempt Exempt
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Development Impact Fee Annual Report (FY 24-25) 5

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 2 summarizes the fees collected and the interest earned for the Park and Recreation Fee during FY 24-25.

Table 2: Park and Recreation Fee Fund Summary

Requirement 5. Identification of each public improvement for which fees were expended and the amount of expenditures, including the total percentage of the cost of the public improvement that was funded with fees.

Table 3 displays the expenditures on Park and Recreation Fee projects for FY 24-25.

Fund No. 350-8020
Park and Recreation Fee
Beginning Fund Balance as of July 1, 2024 $1,839,556.34 Revenues
Fees Collected $204,973.32
Interest Earned $60,827.78
Fair Market Value Adjustment $34,559.86
Other Revenues $0.00
Total Revenues $300,360.96
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($891.00)
Total E xpenses ($891.00)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $2,139,026.30
1) Indirect Charges include central services expenses related to administering the fee program.
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Development Impact Fee Annual Report (FY 24-25) 6

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate date in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 3 outlines the planned projects for the Park and Recreation Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s Capital Improvement Plan (CIP) budget team is aware of the additional funds available for Park and Recreation projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. Any new or expanded facilities identified will be incorporated into future updates to the Nexus Study and corresponding fee program, ensuring continued compliance with statutory requirements and equitable cost allocation. 33 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 7

Table 3: Park and Recreation Fee Projects

Development Impact Fee Annual Report (FY 24-25) 8

Requirement 7. Description of each interfund transfer or loan made from the account, including the public improvement on which the transferred or loaned fees will be expended, and when each will be repaid and the rate of interest the account will receive on the loan.

There were no transfers or loans from this fund in FY 24-25.

Requirement 8. Identification of any refunds made once determined that sufficient monies have been collected to fund fee-related projects. For any refunds made, the number of persons or entities identified to receive those refunds.

There were no refunds made from this fund in FY 24-25.

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Development Impact Fee Annual Report (FY 24-25) 9

Fund 350-8030: Storm Drain Facility Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City imposes a fee on new
development based upon their prorated
share of the cost of constructing the
improvements identified in the City’s
Drainage Master Plan. The City’s Storm
Drain Facility Fees were adopted with
Ordinance 2258 and Resolution 10274
and were updated as part of the 2020 DIF
update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Storm Drain Facility Fee for FY 24-25 is summarized in Table 4.

Table 4: Storm Drain Facility Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 5 summarizes the beginning and ending fund balances for the Storm Drain Facility Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 5 summarizes the fees collected and the interest earned for the Storm Drain Facility Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per gross Acre)
Single Family $23,670 $23,885
Multi Family $32,547 $32,843
Non-Residential (per gross Acre)
All Non-Residential $32,547 $32,843
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Development Impact Fee Annual Report (FY 24-25) 10

Table 5: Storm Drain Facility Fee Fund Summary

Table 6 summarizes the expenditures this past year on storm drain projects.

Fund No. 350-8030
Storm Drain Facility Fee
Beginning Fund Balance as of July 1, 2024 $10,750,310.30 Revenues
Fees Collected $111,514.47
Interest Earned $319,109.44
Fair Market Value Adjustment $260,803.83
Other Revenues $0.00
Total Revenues $691,427.74
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($6,676.00)
Total E xpenses ($6,676.00)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $11,435,062.04
1) Indirect Charges include central services expenses related to administering the fee program.
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Development Impact Fee Annual Report (FY 24-25) 11

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 6 summarizes the planned projects for the Storm Drain Facility Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Storm Drain projects and are identifying eligible projects to be incorporated in the future CIP budget.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and fut ure fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
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Development Impact Fee Annual Report (FY 24-25) 12

Table 6: Storm Drain Facility Fee Projects

•
Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C2406 Storm Drain Improvements Citywide 3
10,650,000.00$ 10,650,000.00$ -$ -$ 10,650,000.00$ 100% FY 27-28 n/a n/a C2534 Butler Road Stormdrain Improvements Project 750,000.00$ 750,000.00$ -$ -$ 750,000.00$ 100% FY 27-28 n/a n/a C2535 Blackstock and Pleasant Valley Estates Neighborhood Stormdrain Improvements Project 4 1,500,000.00$ -$ -$ -$ -$ 0% FY 26-27 n/a n/a - Indirect Charges 5
n/a n/a n/a 6,676.00$ n/a n/a n/a n/a n/a
GRAND T O T AL 12,900,000.00$ 11,400,000.00$ -$ 6,676.00$ 11,400,000.00$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 4) This project was included in the previous annual report. During a midcycle update to the CIP, the funding source for this project was changed to the General Fund. 5) Indirect Charges include central services expenses related to administering the fee program. 39 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 13

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.

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Development Impact Fee Annual Report (FY 24-25) 14

Fund 350-8040: Traffic Circulation Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City charges a Traffic Circulation Fee on all new development and redevelopment in the City that generates additional vehicular trips above what can be reasonably associated with the current use of the property. The fee is used to construct improvements to the circulation system. The City’s Traffic Circulation Fee (Formerly Circulation System Improvement Fee) was established under Ordinance 2258 and Resolutions 10016, 10673, 13328, 13600, and 13890 and was updated and renamed to the Traffic Circulation Fee during the 2020 DIF update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Traffic Circulation Fees for FY 24-25 are summarized in Table 7.

Table 7: Traffic Circulation Fee

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $12,156.29 $12,266.55
Mobile Home $6,438.39 $6,496.79
Low-Rise Multi Family $9,424.89 $9,510.37
Mid-Rise Multi Family $7,005.83 $7,069.37
High-Rise Multi Family $5,730.34 $5,782.32
Senior Housing $5,150.46 $5,197.18
Commercial (per 1,000 SF)
Office $12,542.05 $12,655.81
Medical Office $7,533.44 $7,601.77
General Commercial (C2) $8,163.09 $8,237.13
Light Industrial $6,386.13 $6,444.05
Warehouse $2,239.87 $2,260.19
New Car Sales $7,661.61 $7,731.10
Church $5,124.33 $5,170.81
Restaurant $24,272.76 $24,492.92
Fast Food w/ Drive Thru $127,351.74 $128,506.84
Fueling Station w/ Car Wash
Self Service Car Wash (per Stall) $33,788.49 $34,094.96 Gas Station (per fueling station) $51,123.99 $51,587.69 Hotel/Motel (per Room)
All Hotel/Motel $6,271.65 $6,328.53
Other (per Average Daily Trip)
Other Uses Not Noted $1,287.93 $1,299.61
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Development Impact Fee Annual Report (FY 24-25) 15

Requirement 3. Beginning and ending balance in the account or fund.

Table 8 summarizes the beginning and ending fund balances for the Traffic Circulation Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 8 summarizes the fees collected and the interest earned for the Traffic Circulation Fee during FY 24-25.

Table 8: Traffic Circulation Fee Fund Summary

Table 9 summarizes the expenditures this past year on Traffic Circulation Fee projects.

Fund No. 350-8040
Traffic Circulation Fee
Beginning Fund Balance as of July 1, 2024 $20,669,317.79 Revenues
Fees Collected $1,121,243.93
Interest Earned $631,265.06
Fair Market Value Adjustment $461,850.08
Other Revenues $0.00
Total Revenues $2,214,359.07
Expenses
Project Expenses ($448,442.83)
Developer Reimbursement $0.00
Indirect Charges 1 ($10,677.00)
Total E xpenses ($459,119.83)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $22,424,557.03
1) Indirect Charges include central services expenses related to administering the fee program.
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Development Impact Fee Annual Report (FY 24-25) 16

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 9 outlines the planned projects for the Traffic Circulation Fee projects and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Traffic Circulation projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
43 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 17

Table 9: Traffic Circulation Fee Projects

Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee 2
Approx. Construction
Start Date
(from FY23-24 Report) 3
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C1301 Rice Avenue & Fifth Street Railroad Grade Separation 114,260,096.00$ 1,731,096.00$ 799,271.93$ 27,133.98$ 904,690.09$ 1.52% In Progress n/a n/a C1302 Bike Facilities NE Plan 1,825,745.42$ 627,906.42$ -$ 3,558.89$ 624,347.53$ 34.39% n/a In Progress New Project C1703 Oxnard Boulevard & Saviers Road Signal Improvements 3,208,956.00$ 726,565.65$ 726,565.65$ -$ -$ 22.64% In Progress Complete n/a C1801 Oxnard Boulevard Bicycle Facilities Installation 2,747,978.04$ 708,828.72$ 43,808.22$ 29,611.97$ 635,408.53$ 25.79% In Progress n/a n/a C1808 Traffic Signal Modifications 3,869,273.00$ 25,034.64$ 25,034.64$ -$ -$ 0.65% Complete Complete Complete C2003 Adaptive Traffic Signal 1,852,000.23$ 1,852,000.23$ 1,044,276.05$ 171,577.21$ 636,146.97$ 100.00% In Progress n/a n/a C2005 Etting Road Bike & Pedestrian Facilities 3,130,369.00$ 411,147.00$ 388,528.18$ 22,618.82$ -$ 13.13% In Progress n/a n/a C2006 Traffic Signal Modernization 4,375,408.68$ 2,375,408.68$ 629,548.33$ 70,525.13$ 1,675,335.22$ 54.29% In Progress n/a n/a C2206 Citywide Intersection Improvement 4,200,000.00$ 297,500.00$ -$ -$ 297,500.00$ 7.08% n/a FY 25-26 New Project C2208 Five Points Intersection Traffic Signal Modernization 4,5 350,000.00$ -$ -$ -$ -$ 0.00% n/a n/a n/a C2304 Five Points Intersection Modernization 250,000.00$ 250,000.00$ -$ -$ 250,000.00$ 100% FY 28-30 n/a n/a C2213 US 101 Del Norte Interchange Upgrade 6
10,250,000.00$ 10,250,000.00$ -$ -$ 10,250,000.00$ 100.00% FY 28-29 n/a n/a C2415 Downtown Bus Stop Improvements 175,835.00$ 175,835.00$ 34,897.50$ 123,416.83$ 17,520.67$ 100.00% In Progress n/a n/a C2416 Traffic Circulation Improvements Fee Study 5
866,460.00$ -$ -$ -$ -$ 0.00% FY 27-28 n/a n/a M2208 Traffic Signal Timing 5
750,000.00$ -$ -$ -$ -$ 0.00% FY 27-28 n/a n/a - Indirect Charges 7
n/a n/a n/a 10,677.00$ n/a n/a
T O T AL PRO JE CT E XPE NSE S 152,112,121.37$ 19,431,322.34$ 3,691,930.50$ 459,119.83$ 15,290,949.01$ n/a Developer Reimbursement 8
2,645,000.00$ 2,645,000.00$ -$ -$ 2,645,000.00$ n/a n/a n/a n/a GRAND T O T AL 154,757,121.37$ 22,076,322.34$ 3,691,930.50$ 459,119.83$ 17,935,949.01$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Rounded to the nearest hundredth of the percent.
3) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 4) During a midcycle update to the CIP, this project was merged with Project No. C2304. 5) This project was included in the previous annual report. During a midcycle update to the CIP, the funding source for this project was changed. 6) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 7) Indirect Charges include central services expenses related to administering the fee program. 8) The City has budgeted to reimburse developers for the construction of Riverpark, Del Sol High School, Sakioka Tract 5996 Phase 1 and 2, Pleasant Valley Plaza, Wagon Wheel, and other improvements.

Note: Small variances may appear due to rounding.
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Development Impact Fee Annual Report (FY 24-25) 18

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.

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Development Impact Fee Annual Report (FY 24-25) 19

Funds 350-8050 & 350-8060: Growth Requirement Capital Fee Requirement 1. Brief description of the type of fee in the account or fund.

The City’s Growth Requirement Capital
Fee funds general governmental facilities
such as Fire and Police Stations, City
Hall, Corporation Yards, and Recreation
Facilities. The fee was created with
Ordinance 2258 and Resolutions 10275,
10996, and 12975, and updated as part of
the 2020 DIF update via Resolution
15,329. The fee is collected based on
additional covered space created by any
new development . There are two
separate funds for this fee - Fund 355 for
residential fees and Fund 356 for non -
residential fees.

Requirement 2. Amount of the fee.

The Growth Requirement Capital Fee for FY 24-25 is summarized in Table 10.

Table 10: Growth Requirement Capital Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 11 and Table 12 summarize the beginning and ending fund balances for the Growth Requirement Capital Fee for FY 24-25. Table 11 summarizes the residential fee and Table 12 summarizes the non-residential fee.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (Fund 350-8050)
Single Family (per DU) $6,658.23 $6,718.62
Multi Family (per DU) $4,402.83 $4,442.76
Non-Residential (Fund 350-8060)
Retail (per 1,000 building SF) $2,246.50 $2,266.87
Office (per 1,000 building SF) $2,681.77 $2,706.10
Industrial (per 1,000 building SF) $1,061.45 $1,071.08
Hotel (per Room) $671.28 $677.37
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Development Impact Fee Annual Report (FY 24-25) 20

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 11 and Table 12 summarize the fees collected and the interest earned for the Growth Requirement Capital Fee during FY 24-25. Table 11 summarizes the residential fee and Table 12 summarizes the non-residential fee.

Table 11: Growth Requirement Capital Fee (Residential) Fund Summary

Fund 350-8050
Growth Requirement Capital Fee (Residential)
Beginning Fund Balance as of July 1, 2024 $2,108,904.35 Revenues
Fees Collected $173,744.23
Interest Earned $59,952.61
Fair Market Value Adjustment $50,895.25
Other Revenues $0.00
Total Revenues $284,592.09
Expenses
Project Expenses ($155,385.63)
Developer Reimbursement $0.00
Indirect Charges 1 ($1,853.00)
Total E xpenses ($157,238.63)
Transfers In $0.00
Transfers Out2 ($401,981.26)
E nding Balance as of June 30, 2025 $1,834,276.55
2) Transfers Out to General Fund for debt service on Civic Center Phase 2 Bonds. 1) Indirect Charges include central services expenses related to administering the fee program.
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Development Impact Fee Annual Report (FY 24-25) 21

Table 12: Growth Requirement Capital Fee (Non-Residential) Fund Summary

Table 13 and Table 14 summarize the expenditures this past year on Growth Requirement Capital Fee projects.

Fund 350-8060
Growth Requirement Capital Fee (Non-Residential)
Beginning Fund Balance as of July 1, 2024 $2,592,292.05 Revenues
Fees Collected $167,169.71
Interest Earned $77,866.35
Fair Market Value Adjustment $64,011.60
Other Revenues $0.00
Total Revenues $309,047.66
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($1,518.00)
Total E xpenses ($1,518.00)
Transfers In $0.00
Transfers Out2 ($133,993.76)
E nding Balance as of June 30, 2025 $2,765,827.95
2) Transfers Out to General Fund for debt service on Civic Center Phase 2 Bonds. 1) Indirect Charges include central services expenses related to administering the fee program.
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Development Impact Fee Annual Report (FY 24-25) 22

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 13 and Table 14 outline the planned projects for the Growth Requirement Capital Fees and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.

49 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 23

Table 13: Growth Requirement Capital Fee (Residential) Projects

Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C1702 Fire Station 4 Rebuild Design 3
3,750,000.00$ 1,224,724.00$ 298,808.12$ 155,385.63$ 770,530.25$ 32.66% In Progress n/a n/a C2255 Fire Station 2,3,5 Architecture/Design 3,550,000.00$ 550,000.00$ 180,720.00$ -$ 369,280.00$ 15.49% In Progress n/a n/a - Professional Services/Contract 4
n/a n/a 234,343.25$ -$ -$ n/a n/a n/a n/a - Indirect Charges 5
n/a n/a n/a 1,853.00$ -$ n/a n/a n/a n/a T O T AL PRO JE CT E XPE NSE S 7,300,000.00$ 1,774,724.00$ 713,871.37$ 157,238.63$ 1,139,810.25$ - Bond Payments - Civic Center Phase 2 6
n/a n/a n/a 401,981.26$ 2,840,618.25$ 25.50% n/a n/a n/a GRAND T O T AL 7,300,000.00$ 1,774,724.00$ 713,871.37$ 559,219.89$ 3,980,428.50$ 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 4) Charges related to consulting services for development impact fee reporting requirements. 5) Indirect Charges include central services expenses related to administering the fee program. 6) Debt service summary provided by City. Fees fund 34% of the non-general fund portion of the debt split between Fund 350-8050 at 75% and Fund 350-8060 at 25%.

Note: Small variances may appear due to rounding.
1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 50 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 24

Table 14: Growth Requirement Capital Fee (Non-Residential) Projects Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C1702 Fire Station 4 Rebuild Design 3
3,550,000.00$ 2,803,555.00$ -$ -$ 2,803,555.00$ 78.97% In Progress n/a n/a - Indirect Charges 4
n/a n/a n/a 1,518.00$ n/a n/a n/a n/a n/a
T O T AL PRO JE CT E XPE NSE S 3,550,000.00$ 2,803,555.00$ -$ 1,518.00$ 2,803,555.00$ - Bond Payments - Civic Center Phase 2 5
n/a n/a n/a 133,993.76$ 946,872.75$ 8.50% n/a n/a n/a GRAND T O T AL 3,550,000.00$ 2,803,555.00$ -$ 135,511.76$ 3,750,427.75$ 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) Project budget has been increased from the adopted CIP amount based on City staff input to reflect anticipated cost increases and future planned CIP updates. 4) Indirect Charges include central services expenses related to administering the fee program. 5) Debt service summary provided by City. Fees fund 34% of the non-general fund portion of the debt split between Fund 350-8050 at 75% and Fund 350-8060 at 25%.

Note: Small variances may appear due to rounding.
1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 51 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 25

Fund 350-8050 had a transfer of $401,981.26 for the debt service payment on the Variable Rate Demand Lease Revenue Refunding Bonds related to the Downtown Civic Center.

Fund 350-8060 had a transfer of $133,993.76 for debt service payment on the same bonds.

The Variable Rate Demand Lease Revenue Refunding Bonds (Civic Center Phase 2 Project), Series 2006 were issued on December 1, 2006 for $24,205,000 to finance the acquisition, construction, and improvement of certain public facilities constituting the Civic Center Phase 2 Project. This debt was refunded on April 30, 2018 as part of the Lease Revenue Refunding Bonds Series 2018. The outstanding balance as of June 30, 202 5 is $17,790,000. The impact fee funds 21.29% (or 34% of 62.63% portion of the bond repayment), which means there is an outstanding balance of $ 3,787,491.00 allocated to impact fee funds. The impact fee debt service payment is split 75% from Fund 3 50-8050 and 25% from Fund 35 0-8060. This means there is an outstanding obligation of $2,840,618.25 for Fund 350-8050 and $946,872.75 for Fund 350-8060. The payments on these bonds constitute the City’s obligations that exist through the maturity date of the bonds on June 1, 2036.

There were no refunds made from this fund in FY 24-25.

52 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 26

Fund 350-8055: Mobility Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The Mobility Fee covers the cost to
mitigate the effects of new development on
the City’s mobility facilities including
sidewalks, bike lanes, pedestrian bridges,
and other similar facilities that are
necessary to improve connectivity within
the City, impr ove bicycle and pedestrian
safety, improve bicycle and pedestrian
access to public transportation stops and
stations, and increase bicycle mode
sharing. This fee was created in the 2020
update by Resolution 15,329.

Requirement 2. Amount of the fee.

The Mobility Fee for FY 24-25 is summarized in Table 15.

Table 15: Mobility Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 16 summarizes the beginning and ending fund balances for the Mobility Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 16 summarizes the fees collected and the interest earned for the Mobility Fee for FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $3,780.53 $3,814.82
Multi Family $2,499.20 $2,521.87
Non-Residential (per 1,000 SF)
Retail $1,275.76 $1,287.33
Office $1,521.79 $1,535.59
Industrial $539.92 $544.81
Hotel (per Room) $380.72 $384.18
53 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 27

Table 16: Mobility Fee Fund Summary

Table 17 summarizes the expenditures this past year on Mobility Fee projects.

Fund 350-8055
Mobility Fee
Beginning Fund Balance as of July 1, 2024 $1,286,756.77 Revenues
Fees Collected $169,713.77
Interest Earned $23,340.23
Fair Market Value Adjustment $32,520.29
Other Revenues $0.00
Total Revenues $225,574.29
Expenses
Project Expenses ($989,389.01)
Developer Reimbursement $0.00
Indirect Charges 1 ($492.00)
Total E xpenses ($989,881.01)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $522,450.05
1) Indirect Charges include central services expenses related to administering the fee program.
54 _____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 28

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 17 outlines the planned projects for the Mobility Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.

55 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 29

Table 17: Mobility Fee Projects

Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C2212 Safe Route Safety Enhancements 4,872,137.00$ 855,000.00$ -$ 855,000.00$ -$ 17.55% In Progress n/a n/a C1601 Cloyne St. Bike & Pedestrian Improvements 567,337.89$ 392,337.89$ -$ 134,389.01$ 257,948.88$ 69.15% n/a In Progress New Project n/a Wooley Road Pedestrian Improvements 3
2,400,000.00$ 2,400,000.00$ -$ -$ 2,400,000.00$ 100% FY 27-28 n/a n/a n/a Pedestrian Bridge Improvements at Channel Islands Bridge 3,4 18,000,000.00$ 250,000.00$ -$ -$ 250,000.00$ 1.39% FY 28-29 n/a n/a C2502 Bard Road Corridor 2,062,980.00$ 77,570.00$ -$ -$ 77,570.00$ 3.76% n/a FY 27-28 New Project C2503 Ventura Road Corridor 5
821,100.00$ -$ -$ -$ -$ 0.00% n/a FY 26-27 New Project C2204 4th Street Mobility 1,054,152.00$ 74,152.00$ -$ -$ 74,152.00$ 7.03% n/a FY 25-26 New Project - Indirect Charges 6
n/a n/a n/a 492.00$ n/a n/a n/a n/a n/a
GRAND T O T AL 29,777,706.89$ 4,049,059.89$ -$ 989,389.01$ 3,059,670.88$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 5) DIF funds have not yet been budgeted for this project. The project is included in this table because it is currently earmarked as a potential use of DIF funds. 6) Indirect Charges include central services expenses related to administering the fee program. 3) Project is identified in the City of Oxnard 2022-2027 Capital Improvement Program as unfunded but qualifies for funding from the Mobility Fee Fund. 4) Approximate Construction Start Date is FY28-29 due to NEPA and right-of-way requirements for grant funding. 56 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 30

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.

57 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 31

Fund 350-8080: Public Art Program Fee
Requirement 1. Brief description of the type of fee in the account or fund.

Requirement 2. Amount of the fee.

The Public Art Program Fee for FY 24-25 is summarized in Table 18.

Table 18: Public Art Program Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 19 summarizes the beginning and ending fund balances for the Public Art Program Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 19 summarizes the fees collected and the interest earned for the Public Art Program Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
All New Development (per building SF) $0.33 $0.33
The Public Art Program Fee is based on
Resolutions No. 9813, 12290, 13013,
13736, and 14124 and was updated as part
of 2020 DIF update via Resolution 15,329.

The purpose of the program is to install
works of art in conjunction with new
development in loca tions accessible to the
public. This fee is designed to enhance the
City’s appearance and mitigate certain
effects of development projects . All new
development projects pay this fee.

58 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 32

Table 19: Public Art Program Fee Fund Summary

Table 20 summarizes the expenditures this past year on Public Art Program Fee projects.

Fund 350-8080
Public Art Program Fee
Beginning Fund Balance as of July 1, 2024 $1,260,384.52 Revenues
Donations & Contributions $78,731.66
Interest Earned $0.00
Fair Market Value Adjustment $0.00
Other Revenues $0.00
Total Revenues $78,731.66
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($940.00)
Total E xpenses ($940.00)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $1,338,176.18
1) Indirect Charges include central services expenses related to administering the fee program.
59 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 33

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 20 outlines planned future expenditures for Public Art Program Fee projects and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Public Art projects and are in the process of identifying further applicable projects. Public Art projects require advanced planning time as it involves multiple stakeholders and evolving design processes.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
60 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 34

Table 20: Public Art Program Fee Projects

Project No. Project Name
Project
Budget 1 Fund Budget 1
Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised Start Date
(if applicable)
M1802 Downtown Mural Program 90,000.00$ 45,000.00$ 44,698.47$ -$ 301.53$ 50% In Progress FY 25-26 CA Arts Commission Project Research n/a Oxnard Sculptures Program 250,000.00$ 250,000.00$ -$ -$ 250,000.00$ 100% In Progress FY 26-27 CA Arts Commission Project Research n/a Citywide Mural Program 200,000.00$ 200,000.00$ -$ -$ 200,000.00$ 100% In Progress FY 26-27 CA Arts Commission Project Research n/a Crosswalk Art 200,000.00$ 200,000.00$ -$ -$ 200,000.00$ 100% FY 24-25 FY 25-26 Partnering with Street Improvements for locations n/a Civic Center Murals 200,000.00$ 200,000.00$ -$ -$ 200,000.00$ 100% n/a FY 25-26 CA Arts Commission Project Research - Indirect Charges 3
n/a n/a n/a 940.00$ n/a n/a n/a n/a n/a
GRAND T O T AL 940,000.00$ 895,000.00$ 44,698.47$ 940.00$ 850,301.53$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) Indirect Charges include central services expenses related to administering the fee program. 61 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 35

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.
62 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 36

Funds 603 & 605: Water Resource Development Fee & Capital Facility Charge Requirement 1. Brief description of the type of fee in the account or fund.

The City collects a Water Resource
Development Fee and Capital
Facility Charge for new, expanded,
or additional service connections
based on the diameter of the meter
installation directly related to the
volume of water required for the
new, expanded, or additional service
connection. The Water Resource
Development Fee and Capital
Facility Charge are collected under
two separate funds, Fund 603 for
Water Resource Development Fee
and Fund 605 for Capital Facility
Charge.

The Water Resource Development Fee pays for the development of new water resources, such as recycled water, to offset demand by new customers, and water conservation projects, reducing water demand. The Water Resource Development Fee was adopted by Ordinance 2624 and is consistent with the requirement of Government Code Sections 54999 through 54999.6.

The Water Capital Facility Charge pays for master -planned capacity improvements to the City’s water system, such as the addition of new production, treatment, storage, transmission, and distribution facilities. The Water Capital Facility Charge was adopted by Resolution 9717.

Requirement 2. Amount of the fee.

The Water Resource Development Fee and Capital Facility Charge for FY 2 4-25 are summarized in Table 21. These fees are not adjusted on an annual basis with the City’s other DIFs.
63 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 37

Table 21: Water Resource Development Fee and Capital Facility Charge

Water Meter Size
Water Resource
Development Fee
Capital Facility
Charge Total Fee
3/4" $2,792 $341 $3,133
1" $5,583 $682 $6,265
1 1/2 " $8,375 $1,023 $9,398
2" $13,958 $1,706 $15,664
3" $30,708 $3,752 $34,460
4" $47,458 $5,799 $53,257
6" $92,125 $11,257 $103,382
8" $147,958 $18,080 $166,038
10" $315,457 $38,548 $354,005
12" $502,498 $61,404 $563,902
64 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 38

Requirement 3. Beginning and ending balance in the account or fund.

Table 22 and Table 23 summarize the beginning and ending fund balances for the Water Resource Development Fee and Capital Facility Charge for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 22 and Table 23 summarize the fees collected and the interest earned for the Water Resource Development Fee and Capital Facility Charge during FY 24-25.

Table 22: Water Resource Development Fee Fund Summary

Fund 603
Water Resource Development Fee
Beginning Fund Balance as of July 1, 2024 $20,443,785.14 Revenues
Fees Collected $360,121.18
Interest Earned $606,192.52
Fair Market Value Adjustment $487,863.62
Other Revenues $0.00
Total Revenues $1,454,177.32
Expenses
Project Expenses ($274,910.95)
Developer Reimbursement $0.00
Indirect Charges 1 ($11,342.00)
Total E xpenses ($286,252.95)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $21,611,709.51
1) Indirect Charges include central services expenses related to administering the fee program.
65 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 39

Table 23: Water Capital Facility Charge Fund Summary

Table 24 and Table 25 summarize the expenditure for this past year for the Water Resource Development Fee and Capital Facility Charge.

Fund 605
Water Capital Facility Charge
Beginning Fund Balance as of July 1, 2024 $1,798,273.93 Revenues
Fees Collected $42,830.00
Interest Earned $53,861.35
Fair Market Value Adjustment $42,209.70
Other Revenues $0.00
Total Revenues $138,901.05
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($1,622.00)
Total E xpenses ($1,622.00)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $1,935,552.98
1) Indirect Charges include central services expenses related to administering the fee program.
66 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 40

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 24 and Table 25 outline the planned future projects for the Water Resource Development Fee and Capital Facility Charge and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Water Resource projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and fut ure fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
67 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 41

Table 24: Water Resource Development Fee Projects

Note: Small variances may appear due to rounding.
68 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 42

Table 25: Water Capital Facility Charge Projects
Project No. Project Name Project Budget 1 Fund Budget 1 Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee 2
Approx. Construction
Start Date
(from FY23-24 Report) 3
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
C2308 Recycled Water: AWPF Storage Construction 6,000,000.00$ 3,000,000.00$ -$ -$ 3,000,000.00$ 50% FY 27-28 FY 27-28 n/a n/a
Aquifer Storage and Recovery (ASR) Wells
Construction 31,350,000.00$ 15,675,000.00$ -$ -$ 15,675,000.00$ 50% FY 27-28 FY 27-28 n/a C2113 Recycled Water Feature Campus Park 400,000.00$ 400,000.00$ -$ -$ 400,000.00$ 100% FY 27-28 n/a n/a C2406 Storm Drain Improvements Citywide 1,150,000.00$ 1,150,000.00$ -$ -$ 1,150,000.00$ 100% n/a FY 26-27 New Project - Indirect Charges 4
n/a n/a n/a 1,622.00$ n/a n/a n/a n/a n/a
GRAND T O T AL 38,900,000.00$ 20,225,000.00$ -$ 1,622.00$ 20,225,000.00$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Rounded to the nearest hundredth of the percent.
3) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 4) Indirect Charges include central services expenses related to administering the fee program.

Note: Small variances may appear due to rounding.
69 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 43

There were no transfers or loans from these funds in FY 24-25.

There were no refunds made from this fund in FY 24-25.

70 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 44

Fund 613: Wastewater Collection Connection & Treatment Fee Requirement 1. Brief description of the type of fee in the account or fund.

The City collects a Wastewater Collection Connection and Treatment Fee for new, expanded, or additional service connections. The City imposes fees based on new development’s prorated share of the cost of constructing the improvements identified in the City’s Master Plans for Wastewater Treatment and Conveyance. The current Wastewater Fees were adopted by Ordinance 2709. The City previously collected two separate fees, the Wastewater Collection Connection Fee and Wastewater Treatment Connection Fee, in Fund 613 and Fund 623 respectively. As of FY 23-24, these two funds have been combined into one fund for both fees.

Requirement 2. Amount of the fee.

The Wastewater Collection Connection & Treatment Fee for FY 24-25 are summarized in Table 26. These fees are not adjusted on an annual basis with the City’s other DIFs.

Table 26: Wastewater Collection Connection & Treatment Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 27 summarizes the beginning and ending fund balances for the Wastewater Collection Connection & Treatment Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 27 summarizes the fees collected and the interest earned for the Wastewater Collection Connection & Treatment Fee FY 24-25.

Land Use
Wastewater
Collection
Connection Fee
Wastewater
Treatment
Connection Fee Total Fee
Residential
Single Family $1,458.00 $3,798.00 $5,256.00
Apartment1 $1,060.36 $2,762.18 $3,822.54
Mobile Home1 $839.45 $2,186.73 $3,026.18
Non-Residential
Non-Formula Commercial/Industrial $1,458.00 $4,078.80 $5,536.80 Commercial Laundry $1,458.00 $4,539.00 $5,997.00
Restaurants/Food Preparation $1,458.00 $7,092.20 $8,550.20 Formula Industrial User $1,458.00 $7,279.40 $8,737.40
1) Special formulas are used for mobile homes and apartment developments that can be served by a single meter. These formulas can be found in the City's most recently published Fee Schedule. 71 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 45

Table 27: Wastewater Collection Connection & Treatment Fee Fund Summary

Table 28 summarizes the expenditures for this past year for the Wastewater Collection Connection & Treatment Fee.

Fund 613
Wastewater Collection Connection & Treatment Fee
Beginning Fund Balance as of July 1, 2024 $17,179,331.10 Revenues
Fees Collected $670,445.06
Interest Earned $504,369.42
Fair Market Value Adjustment $361,368.00
Other Revenues $0.00
Total Revenues $1,536,182.48
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges 1 ($9,369.00)
Total E xpenses ($9,369.00)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $18,706,144.58
1) Indirect Charges include central services expenses related to administering the fee program.
72 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 46

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 28 outlines the planned projects for the Wastewater Collection Connection & Treatment Fee and the anticipated construction start date for each. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed. The City’s CIP budget team is aware of the additional funds available for Wastewater Collection projects and are in the process of identifying further applicable projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
73 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 47

Table 28: Wastewater Collection Connection & Treatment Fee Projects

Note: Small variances may appear due to rounding.
74 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 48

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.

75 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 49

Fund 360-7050: Affordable Housing In-Lieu Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City offers an Affordable Housing In-
Lieu fee to provide additional flexibility to
the City and development community to
meet the affordable housing needs
generated by the construction of new
market-rate units . The City’s Affordable
Housing In -Lieu Fees were first
established by Ordinance 2721 adopted
July 18, 2006. The Fees were revised with
Resolution No. 15,330 which adopted the
Affordable Housing In -Lieu Fee Nexus
Study dated April 8, 2020.

Requirement 2. Amount of the fee.

The Affordable Housing In-Lieu Fee for FY 24-25 is summarized in Table 29 below.

Table 29: Affordable Housing In-Lieu Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 30 summarizes the beginning and ending fund balances for the Affordable Housing In-Lieu Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 30 summarizes the fees collected and the interest earned for the Affordable Housing In-Lieu Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
Residential (per DU)
Single Family $40,076.29 $39,415.93
Multi Family for Sale $38,963.06 $38,621.04
Multi Family for Rent $31,170.45 $30,656.83
76 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 50

Table 30: Affordable Housing In-Lieu Fee Fund Summary

Table 31 summarizes the expenditures this past year on affordable housing projects.

Fund 360-7050
Affordable Housing In-Lieu Fee
Beginning Fund Balance as of July 1, 2024 $2,704,429.05 Revenues
Fees Collected $0.00
Interest Earned $166,798.67
Fair Market Value Adjustment $163,668.03
Other Interest Income $114,172.30
Total Revenues $444,639.00
Expenses
Project Expenses ($178,658.42)
Developer Reimbursement $0.00
Indirect Charges 1 ($142,828.18)
Total E xpenses ($321,486.60)
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $2,827,581.45
1) Indirect Charges include personnel and resource expenses related to administering the fee program.
77 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 51

Requirement 6. 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 and the public improvement remains incomplete. Identification of each public improvement identified in the previous report and whether construction began on the approximate date noted. For previously identified projects that did not start construction on the approximate dat e in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction, if applicable.

Table 31 outlines the planned future expenditures for the Affordable Housing In-Lieu Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed . The City’s CIP budget team and Housing Department are aware of the additional funds available for Affordable Housing projects. Affordable Housing projects often require advanced planning time, as they involve multiple stakeholders, specific conditions, and sufficient funding to complete projects.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
78 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 52

Table 31: Affordable Housing Projects

Project No. Project Name
Project
Budget 1 Fund Budget 1
Fund
E xpenditures
to Date
FY24-25
Actual Fund
E xpenditures
Future Fund
E xpenditures
% Funded
by Fee
Approx. Construction
Start Date
(from FY23-24 Report) 2
Approx. Construction
Start Date
(revised for FY24-25)
Reason for Revised
Start Date
(if applicable)
M2103 Central Terrace Development Loan 3
1,366,000.00$ 1,366,000.00$ 1,212,482.61$ 143,818.58$ 9,698.81$ 100% In Progress Complete Complete n/a Downtown Acquisition & Disposition 75,000.00$ 75,000.00$ -$ -$ 75,000.00$ 100% FY 23-24 In Progress n/a G2336 Dolores Huerta Garden Apts 1,085,374.00$ 631,900.00$ -$ -$ 631,900.00$ 58% n/a FY 25-26 New Project M2303 ADU Pilot Prog Def Loans 200,000.00$ 200,000.00$ -$ -$ -$ 100% n/a n/a Project Closed, Budget
to be Reappropriated
M2305 OHA Loan Agreement Successor Parcel 212,740.00$ 212,740.00$ 212,740.00$ -$ -$ 100% n/a Complete n/a n/a Capital Expenditures - 131 7th Street 34,839.84$ 34,839.84$ -$ 34,839.84$ -$ 100% n/a Complete New Project n/a Inclusionary Housing Ordinance Update 118,921.00$ 72,920.00$ -$ -$ 72,920.00$ 61% n/a FY 26-27 New Project n/a Indirect Charges 4
n/a n/a n/a 142,828.18$ n/a n/a n/a n/a n/a
GRAND T O T AL 3,092,874.84$ 2,593,399.84$ 1,425,222.61$ 321,486.60$ 789,518.81$ 1) Budgets identified from City Budget documents, the City of Oxnard 2025-2029 Capital Improvement Program, and City staff. 2) Construction start date may be revised pending availability of funds. Construction start date may incorporate the start of the design phase of the project. 3) No Additional funds will be used for this project as it is now completed. Any unused funds will be disencumbered. 4) Indirect Charges include personnel and resource expenses related to administering the fee program.

Note: Small variances may appear due to rounding.
79 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 53

There were no transfers or loans from this fund in FY 24-25.

There were no refunds made from this fund in FY 24-25.

80 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 54

Fund 350-8070: Utility Undergrounding In-Lieu Fee
Requirement 1. Brief description of the type of fee in the account or fund.

The City imposes a fee on new development that is located in any part of the City with overhead utility service based upon their prorated share of the cost of undergrounding all overhead utilities in the City. The City’s Utility Undergrounding In-Lieu Fees were based on Ordinance 2207 and were updated as part of the 2020 DIF update via Resolution 15,329.

Requirement 2. Amount of the fee.

The Utility Undergrounding In-Lieu Fee for FY 24-25 is summarized in Table 32 below.

Table 32: Utility Undergrounding In-Lieu Fee

Requirement 3. Beginning and ending balance in the account or fund.

Table 33 summarizes the beginning and ending fund balances for the Utility Undergrounding In-Lieu Fee for FY 24-25.

Requirement 4. Amount of fees collected and the interest earned during the previous year.

Table 33 summarizes the fees collected and the interest earned for the Utility Undergrounding In-Lieu Fee during FY 24-25.

Land Use
Fee as of
July 18, 2023
Fee as of
July 18, 2024
All New Development (per building SF) $0.54 $0.61
81 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 55

Table 33: Utility Undergrounding In-Lieu Fee Fund Summary

There were no expenditures this past year on utility undergrounding projects.

Fund 350-8070
Utility Undergrounding In-Lieu Fee
Beginning Fund Balance as of July 1, 2024 $1,832,846.89 Revenues
Fees Collected $30,562.95
Interest Earned $54,812.09
Fair Market Value Adjustment $43,762.19
Other Revenues $0.00
Total Revenues $129,137.23
Expenses
Project Expenses $0.00
Developer Reimbursement $0.00
Indirect Charges $0.00
Total E xpenses $0.00
Transfers In $0.00
Transfers Out $0.00
E nding Balance as of June 30, 2025 $1,961,984.12
82 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 56

Table 34 outlines the planned projects for the Utility Undergrounding In-Lieu Fee and the anticipated construction start date for each project. If the approximate start date for a project has been revised from the last AB1600 Report, the reason is listed.

Consistent with the Mitigation Fee Act (Government Code Sections 66001(d) and 66006(b)) and recent amendments under AB516, the City will continue to evaluate its facility needs through future CIP updates. The City is currently preparing an update to its Development Impact Fee Nexus Study, with anticipated adoption in 2026. This update will include a CIP identifying the facilities necessary to serve new development through the planning horizon. As the City continues to evaluate its facility needs through ongoing CIP updates, any new or expanded facilities identified will be incorporated into the 2026 Nexus Study update and future fee program revisions, ensuring continued compliance with statutory requirements and equitable cost allocation.
83 _____________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 57

Table 34: Utility Undergrounding Projects

Development Impact Fee Annual Report (FY 24-25) 58

There were no transfers or loans from this fund in FY 23-24.

There were no refunds made from this fund in FY 23-24.

85 ____________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 59

Section 3 – Fund Summary
Table 35 provides an accounting of each impact fee fund and a total impact fee account balance.

The table summarizes the starting fund balance, the amount of fees collected, the interest earned, the total expenditures, and the fiscal year ending fund balances. 86 __________________________________________________________________________________________________________________________________________________________________________

Development Impact Fee Annual Report (FY 24-25) 60

Table 35: Development Impact Fee Fund Summary

Description
Park &
Recreation
Storm Drain
Facility Fee
T raffic
Circulation Fee
Capital
Growth Fee
(Residential)
Capital
Growth Fee
(Non-
Residential) Mobility Fee
Public Art
Program Fee
Water
Resource
Development
Fee
Water Capital
Facility
Charge
Wastewater
Collection
Connection &
T reatment Fee
Affordable
Housing
In-Lieu Fee
Utility
Undergrounding
In-Lieu Fee
Fund No. 350-8020 350-8030 350-8040 350-8050 350-8060 350-8055 350-8080 603 605 613 360-7050 350-8070 Starting Balance
As of July 1, 2024 $1,839,556.34 $10,750,310.30 $20,669,317.79 $2,108,904.35 $2,592,292.05 $1,286,756.77 $1,260,384.52 $20,443,785.14 $1,798,273.93 $17,179,331.10 $2,704,429.05 $1,832,846.89

RE VE NUE S
Fees Collected $204,973.32 $111,514.47 $1,121,243.93 $173,744.23 $167,169.71 $169,713.77 $0.00 $360,121.18 $42,830.00 $670,445.06 $0.00 $30,562.95 Interest Earned $60,827.78 $319,109.44 $631,265.06 $59,952.61 $77,866.35 $23,340.23 $0.00 $606,192.52 $53,861.35 $504,369.42 $166,798.67 $54,812.09 Fair Market Value Adjustment $34,559.86 $260,803.83 $461,850.08 $50,895.25 $64,011.60 $32,520.29 $0.00 $487,863.62 $42,209.70 $361,368.00 $163,668.03 $43,762.19 Donations & Contributions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $78,731.66 $0.00 $0.00 $0.00 $0.00 $0.00 Other Interest Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $114,172.30 $0.00 T otal Revenues $300,360.96 $691,427.74 $2,214,359.07 $284,592.09 $309,047.66 $225,574.29 $78,731.66 $1,454,177.32 $138,901.05 $1,536,182.48 $444,639.00 $129,137.23

E XPE NSE S
Project Expenditures $0.00 $0.00 ($448,442.83) ($155,385.63) $0.00 ($989,389.01) $0.00 ($274,910.95) $0.00 $0.00 ($178,658.42) $0.00 Developer Reimbursement $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Indirect Charges 1
($891.00) ($6,676.00) ($10,677.00) ($1,853.00) ($1,518.00) ($492.00) ($940.00) ($11,342.00) ($1,622.00) ($9,369.00) ($142,828.18) $0.00 T otal E xpenditures ($891.00) ($6,676.00) ($459,119.83) ($157,238.63) ($1,518.00) ($989,881.01) ($940.00) ($286,252.95) ($1,622.00) ($9,369.00) ($321,486.60) $0.00 T ransfers In $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 T ransfers O ut $0.00 $0.00 $0.00 ($401,981.26) ($133,993.76) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Net T ransfers $0.00 $0.00 $0.00 ($401,981.26) ($133,993.76) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 E nding Balance
As of June 30, 2025 $2,139,026.30 $11,435,062.04 $22,424,557.03 $1,834,276.55 $2,765,827.95 $522,450.05 $1,338,176.18 $21,611,709.51 $1,935,552.98 $18,706,144.58 $2,827,581.45 $1,961,984.12 Note: Small variances may appear due to rounding.
1) Indirect Charges include expenses for central services, personnel and resource expenses related to administering the fee program. 87 AB1600 ANNUAL REPORT FOR

DEVELOPMENT IMPACT AND IN-LIEU FEES
FOR FISCAL YEAR (FY) 2024-25
Finance & Governance Committee
December 9, 2025
88 That the Finance and Governance Committee recommend
that the City Council receive and file the AB1600 Annual Report for Development Impact and In-Lieu Fees for the
fiscal year ended June 30, 2025.

RECOMMENDATION 2
89 Assembly Bill (AB) 1600, commonly known as the Mitigation Fee Act, requires the City to file an annual report with:
• Brief description of type of fee in account or fund.
• Amount of fee.
• Beginning and ending balance
• Amount of fees collected & interest earned during previous year.
• Identification of each public improvement for which fees were expended and amount of expenditures, including total
percentage of the cost of public improvement funded with fees. • Identify approximate construction date of the public
improvement. If different than last year, reason why.
• Description of each inter-fund transfer or loan from account. • Identification of any refunds made and number of entities that received refunds.

BACKGROUND 3
90 Every five years, the City is required to file a report summarizing:
• Identification of the purpose of the fee.
• Demonstrate a reasonable relationship between the
fee and the purpose for which it is charged.
• Identify all sources and amounts of funding
anticipated to complete financing for incomplete
improvements.
• Identify approximate dates on which the funding
referred to in Requirement 3 is expected to be
deposited into the appropriate account or fund.

The last AB1600 Five-Year report was done for Fiscal Year ending June 30, 2023.

BACKGROUND 4
91 Impact Fee Funds
BACKGROUND 5
92 DISCUSSION 6
Impact Fee Summary (Government Funds)
93 DISCUSSION 7
Impact Fee Summary (Utility Funds)
94 DISCUSSION 8
In-Lieu Fee Summary
95 DISCUSSION 9
Park and Recreation Fee (Fund 350-8020)
Fund Balance: $2,139,026.30

96 DISCUSSION 10
Storm Drain Facility Fee (Fund 350-8030)
Fund Balance: $11,435,062
97 DISCUSSION 11
Traffic Circulation Fee (Fund 350-8040)
Fund Balance: $22,424,557
98 DISCUSSION 12
Growth Requirement Capital Fee - Residential (Fund 350- 8050)
Fund Balance: $1,834,276

99 DISCUSSION 13
Growth Requirement Capital Fee - Non-Residential (Fund 350- 8060)
Fund Balance: $2,765,828
100
DISCUSSION 14
Mobility Fee (Fund 350-8055)
Fund Balance: $522,450
101
DISCUSSION 15
Water Resource Development Fee (Fund 603)
Fund Balance: $21,611,709
102
DISCUSSION 16
Water Capital Facility Charge (Fund 605)
Fund Balance: $1,935,553
103
DISCUSSION 17
Wastewater Connection Fee (Fund 613)
Fund Balance: $18,706,144
104
DISCUSSION 18
Public Art Program In-Lieu Fee (Fund 350-8080)
Fund Balance: $1,338,176
105
DISCUSSION 19
Affordable Housing In-Lieu Fee(Fund 360-7050)
Fund Balance: $2,827,581
106
DISCUSSION 20
Utility Undergrounding In-Lieu Fee (Fund 350-8070)
Fund Balance: $1,961,984

107
Q&A
21 108
Thank You!
22 109

Finance & Governance CommitteeDecember 9, 2025

Finance & Governance Committee
December 9, 2025