CITY COUNCIL STAFF REPORT
DATE: April 8, 2026 CONSENT CALENDAR
SUBJECT: ANNUAL ACCOUNTABILITY REPORT FOR COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) AND COMMUNITY FACILITIES DISTRICT 2007-1 (TRIBAL LANDS)
FROM: Scott C. Stiles, City Manager
BY: Department of Finance and Treasury
SUMMARY:
The Local Agency Special Tax and Bond Accountability Act (the “Accountability Act”) requires annual reporting for voter-approved special taxes issued subsequent to January 2001. The Community Facilities District (CFD) No. 2005-1 (Public Safety Services) and Community Facilities District (CFD) No. 2007-1 (Tribal Land) were established in 2005 and 2007. Each year, Staff and the CFD Administrator prepare a report summarizing the financial activity of the CFDs and certifying that the use of the funds is consistent with the purpose of the CFD.
RECOMMENDATION:
Receive and file the Community Facilities District No. 2005-1 (Public Safety Services) and Community Facilities District No. 2007-1 (Tribal Land) pecial Tax and Bond Accountability Report for Fiscal Year 2025-26.
BACKGROUND:
On September 7, 2005, the City Council established the Community Facilities District (CFD) No. 2005-1 (Public Safety Services) pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (the “Act”). CFD 2005-1 is authorized to levy a special tax generally for the purpose of funding public safety services for new development within the City. The authorized costs of service include but are not limited to equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and personnel.
On October 17, 2007, the City Council established the CFD No. 2007-1 (Tribal Lands) pursuant to the provisions of the Act. CFD 2007-1 is authorized to levy a special tax generally for the purpose of funding public safety services for new development on tribal lands within the City. The authorized costs of service include but are not limited to
City Council Staff Report
April 8, 2026 -- Page 2
Community Facilities District 2005-1 & 2007-1 Annual Accountability Report equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and personnel.
The City is required to maintain separate funds to account for revenues and expenditures related to CFD 2005-1 and CFD 2007-1. The source of revenues in these funds are the annual CFD levies paid by homeowners within CFD 2005-1 and CFD 2007-1.
Local Agency Special Tax and Bond Accountability Act
The Accountability Act was enacted by California State Legislature through Senate Bill 165 to provide accountability measures for any local special tax and/or bond measure subject to voter approval on or after January 2001. Some of the requirements of the Act are handled at the formation of the special tax district and others are handled through annual reports.
The annual report shall contain the following:
a) The amount of funds collected and expended; and
b) The status of any project required or authorized to be funded as identified in subdivision of Section 50075.1 or Section 53410 of the California Government Code.
Accountability Report for CFD 2005-1 ( Public Safety Services) CFD No. 2005-1 (Public Safety Services) was formed to finance the costs and expenses of providing public safety services to new growth areas of the City. The services provided include police services, fire protection and suppression services, and life safety services required to sustain the service delivery capability for emergency and non-emergency services, including but not limited to (i) the costs of contracting services; (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies; (iii) the salaries and benefits of City staff that directly provide police services and fire protection and suppression services and life safety services, respectively; and (iv) City overhead costs associated with providing such services within CFD 2005-1.
F und
06/30/24
B alance
A mount
C ollected
Other
A mounts
R eceived
06/30/25
B alance
E xpended
A mount
S ervice
S tatus
S pecial T ax F und 2,255,324$ 1,285,229$ 136,050$ 3,063,145$ (613,458)$ Ongoing C F D 2005-1
C ollections & E xpenditures
City Council Staff Report
April 8, 2026 -- Page 3
Community Facilities District 2005-1 & 2007-1 Annual Accountability Report CFD 2007-1 (Tribal Land)
CFD No. 2007-1 (Tribal Land) was formed to finance the costs and expenses of providing public safety services to new growth areas on tribal lands located within the City. The services provided include new police services, fire protection and suppression services, and life safety services required to sustain the service delivery capability for emergency and non-emergency services, including but not limited to equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and personnel.
ALIGNMENT WITH STRATEGIC PLANNING:
This supports the City Council’s adopted Strategic Plan, by Optimizing Basic Services and Facilities as well as enhancing Quality of Life, by providing an ongoing financing for public safety.
FISCAL IMPACT:
This report provides a summary of the collection of special taxes and the authorized expenditures in fiscal year 2025-26. The accumulated balances from June 30, 2025, will be expended for the planned costs in fiscal year 2025-26.
REVIEWED BY:
Department Director: Kristopher J. Mooney
City Manager: Scott Stiles
ATTACHMENTS:
A. CFD No. 2005 – 1 (Public Safety Services) Accountability Report for FY 2025-26 B. CFD No. 2007 – 1 (Tribal Land) Accountability Report for FY 2025-26 F und
06/30/24
B alance
A mount
C ollected
Other
A mounts
R eceived
06/30/25
B alance
E xpended
A mount
S ervice
S tatus
S pecial T ax F und 142,326$ 73,247$ 7,754$ 188,365$ (34,962)$ Ongoing C F D 2007-1
C ollections & E xpenditures