PISMO BEACH CITY COUNCIL STAFF REPORT
Agenda Item #9.D
Meeting Date: December 2, 2025
TITLE:
Annual Public Report on Development Impact Fees for Fiscal Year 2025 RECOMMENDATION:
1. Receive the Annual Public Report on Development Impact Fees for Fiscal Year 2025;
2. Adopt a Resolution approving the Annual Public Report on Development Impact Fees for Fiscal Year 2025.
DISCUSSION:
Pismo Beach Municipal Code Chapter 15.10 provides for the establishment of development impact fees under the laws of the State of California. Government Code Section 66000–66025, the "Mitigation Fee Act," provides the legal requirements for enactment of a development impact fee program. Per Government Code Section 66006(b), the City is required to keep track of each separate account or fund established for the development impact fee and to provide an Annual Public Report within 180 days of the last day of each fiscal year (FY).
Impact Fees are updated annually, based on the California Department of General Services California Construction Cost Index (CCCI), a Caltrans index for traffic-related fees, and 5.0% for State Water fees. The CCCI rate effective January 1, 2025 was 1.36% which applies to all projects except Traffic and Circulation and State Water Fees; the Caltrans index rate was 12.57% which applies to all Traffic and Circulation Projects; and the rate of 5.0% for State Water Fees applies to State Water Impact Fees.
In FY 2025, the City collected $223,648 of various impact fees. This is compared to $604,394 of impact fees collected in FY 2024, a decrease of 63.00%. The amount collected each year depends on the timing and impact of various developments throughout the city. Table 1 summarizes the total impact fees collected in FY 2025 compared to FY 2024.
Table 1: FY 2025 Development Impact Fees Collected
Impact Fee Description FY 2025 FY 2024
Wastewater Impact Fees 52,466$ 143,315$
Impact Fees 41,429 111,921
Park Development and Quimby Fees 36,826 99,971
Water Impact Fees 36,778 100,273
State Water Impact Fees 29,330 85,736
Circulation Impact Fees 26,819 63,178
Housing In Lieu Fees - -
Total Im pact Fees Collected 223,648$ 604,394$
Council Agenda 12-2-2025 9.D-1
Annual Public Report
The Annual Public Report on Development Impact Fees for FY 2025 (Attachment 2) meets the Mitigation Fee Act reporting requirements. The report summarizes the projects in categories by Fund Type. The Development Impact Fee report is preceded by a Table of Contents of all these fees, in their appropriate categories, which are: Traffic and Circulation Improvement Projects; Wastewater System Projects; Water System Projects; Fire Protection Facilities; Administrative Facilities; Police Protection Facilities; Park and Recreation Improvements and other fees.
Conclusion and Recommendation
Staff recommends that the City Council receive the Annual Public Report on Development Impact Fees for FY 2025 and adopt a resolution (Attachment 1) approving the Report.
FISCAL IMPACT:
There is no fiscal impact from adopting the attached resolution. The resolution approves the Annual Public Report on Development Impact Fees for FY 2025.
ATTACHMENTS:
1. Resolution
2. Development Impact Fee Report for FY 2025
Submitted by: Nadia Feeser, Administrative Services Director City Manager Approval:
Council Agenda 12-2-2025 9.D-2
RESOLUTION NO. R-2025-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PISMO BEACH,
CALIFORNIA APPROVING THE ANNUAL PUBLIC REPORT ON DEVELOPMENT IMPACT FEES FOR FISCAL YEAR 2025
WHEREAS, the City Council of the City of Pismo Beach, on February 2, 1993, adopted Ordinance #O-93-01 providing for the establishment of development impact fees under Section 66001 of the California Government Code, called the Mitigation Fee Act, the purpose of which is to provide for additional facilities needed to serve additional population; and
WHEREAS, some of the fees adopted were to reimburse for projects already completed; and
WHEREAS, the impact fees collected by the City pursuant to Chapter 15.10 of the Pismo Beach Municipal Code are collected for the purposes set forth Section 15.10.020 of the Pismo Beach Municipal Code; and
WHEREAS, the reasonable relationship between the development impact fees and the purpose for which these fees are charged are set forth in Pismo Beach Municipal Code Chapter 15.10, as well as in the development impact fee study update report prepared by Willdan Financial Services, dated February 2019; and
WHEREAS, the sources and amounts of funding anticipated to complete the financing of incomplete public improvements are set forth in the Annual Public Report on Development Impact Fees for FY 2025; and
WHEREAS, the approximate dates by which any funding anticipated to complete the financing of incomplete public improvements are set forth in the Annual Public Report on Development Impact Fees for FY 2025.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Pismo Beach adopts as findings the recitals set forth above, and adopts the Development Impact Fee Annual Report for Fiscal Year 2025, attached to staff’s report dated December 2, 2025.
UPON MOTION OF Council Member , seconded by Council Member , the foregoing resolution was adopted by the City Council of the City of Pismo Beach this 2nd day of December 2025, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
RECUSED:
Council Agenda 12-2-2025 9.D-3
Attachment 1
Approved: Attest:
________________________ ________________________
Ed Waage, Mayor Erica Inderlied, City Clerk
IN WITNESS WHEREOF, I have hereunto set my hand and official seal of the City of Pismo Beach on _______________________.
________________________
Erica Inderlied, City Clerk
Council Agenda 12-2-2025 9.D-4
Attachment 1
1 Development Impact Fee
Annual Report
Fiscal Year 2025
Council Agenda 12-2-2025 9.D-5
Attachment 2
2 CITY OF PISMO BEACH, CA
ANNUAL COMPLIANCE REPORT FOR FEES LEVIED UNDER
CALIFORNIA GOVERNMENT CODE SECTION 66006(b)
MITIGATION FEE ACT
"IMPACT FEE REPORT"
FISCAL YEAR ENDING JUNE 30, 2025
For the purpose of compliance with Government Code Section 66006, the following information regarding AB 1600 impact fees is presented.
Table of Contents
I.Reporting Requirements for Impact Fees .......................................................................... 3 II.Description of Development Impact Fees ......................................................................... 3 A.TRAFFIC AND CIRCULATION IMPROVEMENT PROJECTS ................................. 3 B.WASTEWATER SYSTEM PROJECTS .................................................................. 4 C.WATER SYSTEM PROJECTS ............................................................................. 4 D.FIRE PROTECTION FACILITIES ......................................................................... 4 E.GENERAL GOVERNMENT/ADMINISTRATIVE FACILITIES ................................. 4 F.POLICE PROTECTION FACILITIES ..................................................................... 4 G.PARK AND RECREATION IMPROVEMENTS ..................................................... 5 H.OTHER FEES .................................................................................................... 5 III.Amount of Impact Fee, Fund Balance, and Project Names ............................................... 5 A.Governmental/Administrative/Police/Fire/Traffic Circulation Development Impact Fees ........................................................................................................... 6 B.Water Enterprise Fund Development Impact Fees ........................................ 8 C.Wastewater Enterprise Fund Development Impact Fee .............................. 10 D.Other Impact Fee Funds ............................................................................... 12 IV.List of all Impact Fees ...................................................................................................... 14 Council Agenda 12-2-2025 9.D-6
Attachment 2
3 Overview
This report contains information on the City of Pismo Beach's development impact fees for the fiscal year (FY) beginning July 1, 2024 and ending June 30, 2025 (FY 2025). The information presented is to comply with the annual reporting requirements contained in Government Code sections 66000 et seq., "Fees for Development Projects," frequently identified as AB 1600. Note that this Annual report is not a budget document, but rather is published to meet reporting requirements. It is not intended to present a full picture of currently planned projects as it only reports revenues and expenditures for the fiscal year that began July 1, 2024.
The City of Pismo Beach has eight types of development impact fees. They are:
• Traffic and Circulation Improvement Projects
• Wastewater System Projects
• Water System Projects
• Fire Protection Facilities
• General Government/Administrative Facilities
• Police Protection Facilities
• Park and Recreation Improvements
• Other Fees
I. Reporting Requirements for Impact Fees
For each development impact fee, the following information is provided for the fiscal year 2025:
1. A brief description of the development impact fee.
2. The amount of the fee.
3. The beginning fund balance of each development impact fee account.
4. The amount of fees collected.
5. The amount of interest earned.
6. The ending fund balance of each development impact fee account.
7. A list of each project on which the fees were expended.
8. The total amounts of project funding from development impact fees.
9. The total percentage of the project that has been funded with development impact fees.
10. The total amounts of the development impact fee expended on each project.
II. Description of Development Impact Fees
TRAFFIC AND CIRCULATION IMPROVEMENT PROJECTS
The Traffic and Circulation Impact Fees are assessed on new development for its proportionate share of the costs of traffic and circulation improvements attributable to increased trips generated by new development and projects as determined by City staff.
Council Agenda 12-2-2025 9.D-7
Attachment 2
4 WASTEWATER SYSTEM PROJECTS
Impact fees for wastewater system improvements, including both the treatment plant and the collection system are based on improvement needs and costs identified for future development.
WATER SYSTEM PROJECTS
1.Impact Fees for City Water System Storage and Distribution Improvements The impact fees for City Water system storage and distribution improvements calculated are based on improvement needs and costs identified for future development.
2.State Water Supply
The impact fees for Water also include a share of the cost of the State Water supply provided by the State Water Project extension, which has been completed, but still has the capacity to serve additional development. The State Water Supply project fees include accrued interest on bonds used to finance construction.
3.Recycled Water Facility
Estimated cost of the project is $62,270,000. The City Council has directed staff to proceed with the recycled water project alternative known as Advanced Water Purification Facility branded Central Coast Blue (hereinafter referred to as "Recycled Water Facility") to produce sustainable, reliable, long-term, drought-resistant water supply for the City of Pismo Beach. The Recycled Water Facility includes a process to annually transport 300 to 600 acre feet of fully advanced treated wastewater to well injection sites and inject it into the ground water basin.
FIRE PROTECTION FACILITIES
The Fire Protection Facilities Impact Fees are assessed on new residential and commercial development to pay for its proportionate share of land, equipment, and construction costs for existing and new fire stations that will be needed to provide adequate fire protection and emergency services for new development.
GENERAL GOVERNMENT/ADMINISTRATIVE FACILITIES
Impact Fees for administrative facilities assume that the existing City Hall Building is at capacity and additional space will be needed as the City continues to grow. Service population is used as the measure of development impacts for administrative facilities, and the existing ratio of building area to service population is used to project future expansion needs.
POLICE PROTECTION FACILITIES
The Police Protection Facilities Impact Fees are assessed on new residential and commercial development to pay for its proportionate share of and equipment and construction costs for existing and new police stations that will be needed to provide adequate fire protection and emergency services for new development.
Council Agenda 12-2-2025 9.D-8
Attachment 2
5 PARK AND RECREATION IMPROVEMENTS
The Quimby Act authorizes cities and counties in California to require dedication of park land or payment of fees in-lieu of dedication as a condition of approval of residential subdivisions. Although the Quimby Act allows in-lieu fees to be spent for either land acquisition or park development, the amount of the fee may be based only on either land acquisition or park development, the amount of the fee may be based only on the cost of land. The City of Pismo Beach has established a separate impact fee to cover the cost of park improvements. The two fees are complementary. Although in-lieu fees imposed under the Quimby Act apply only to residential subdivisions, an equivalent fee may be imposed as an impact fee on non-subdivision projects for the purpose of acquiring additional park land. Impact fees for park improvements may be imposed on any development project approved by the City that impacts the needs for parks. Since many of the City's recreational facilities are heavily used by visitors, the impact fee applies to both residential and hotel/motel development.
OTHER FEES
1. Housing In-Lieu Fee
Housing In-Lieu Fees are required of new development when housing units affordable to low to moderate income persons are not created within the new development. The fee is submitted to the City in lieu of providing housing units. These fees are utilized for future low to moderate income housing. The amount of the fee is 5% of the assessed valuation of the Building Permit.
2. Sand Supply Fee
The California Coastal Commission requires a mitigation fee for a project impacting beach areas. The fee is to be used towards future coastal access improvements upon consultation with the California Coastal Commission. The amount of the fee is $25 per cubic yard of sand impacted.
III. Amount of Impact Fee, Fund Balance, and Project Names
Council Agenda 12-2-2025 9.D-9
Attachment 2
6 A.Governmental/Administrative/Police/Fire/Traffic Circulation Development Impact Fees Governmental Fund Development Impact Fees (Fund 3102)
FY 2025 Beginning Fund Balance 297,317$
Fees Collected 41,429
Interest Earned 28,791
Expenditures/Transfers (147,198)
FY 2025 Ending Fund Balance 220,338$
Impact Fee Description Estimated Cost
Beginning
Balance Fees Collected
Balance before
Interest
Interest
Earned Expenditures Transfers Ending Balance
Cumulative Rev. +
Int.% Funded Total Expended Balance
Estimated Fiscal Year for
funds to be deposited into
appropriate account
RECOVERY-IMPACT FEE STUDY 110,000.00$ 76,671$ 4,647$ 81,318$ 6,930$ (45,660)$ 42,588$ 167,842$ 153% (125,255)$ 42,588$ FY 2031 4th STREET BRIDGE 854,000.00 (804)$ (804) (69) (873) 964,185$ 113% (965,026)$ (841) 4TH/JAMES WAY SIGNAL 113,000.00 (6,248)$ - (6,248) (532) (6,781) 99,596$ 88% (106,377)$ (6,781) JAMES WAY EXTENSION-Old 887,835.00 (1)$ (1) (0) (1) 418,800$ 47% (418,802)$ (1) PRICE CANYON BRIDGE 620,000.00 (29,610)$ - (29,610) (2,523) (32,134) 569,675$ 92% (571,809)$ (2,134) SB OFFRAMP-PRICE/DOLLIVER 235,000.00 (12,976)$ - (12,976) (1,106) (14,081) 138,812$ 59% (152,893)$ (14,081) SB OFFRAMP-SB/PRICE 140,000.00 (7,731)$ - (7,731) (659) (8,389) 131,200$ 94% (139,589)$ (8,389) SIGNAL: DOLLIVER/WADSWORTH 84,000.00 (3,715)$ - (3,715) (317) (4,032) 50,216$ 60%(54,248)$ (4,032) PRICE ST/WADSWORTH AVE 84,000.00 (3,713)$ - (3,713) (316) (4,029) 40,686$ 48%(44,716)$ (4,029) HINDS-POMEROY COUPLET 20,000.00 (884)$ - (884) (75) (959) 9,549$ 48%(10,508)$ (959) FIRE STATION II-REMODEL 1,111,338.00 (44,231)$ - (44,231) (3,769) (48,000) 212,275$ 19% (260,275)$ (48,000) FIRE STATION THREE 5,110,000.00 10,018$ 10,018 854 10,871 1,358,254$ 27% (1,347,382)$ 10,871 FIRE STATION #3 EQUIP 400,000.00 (8,688)$ - (8,688) (740) (9,428) 49,444$ 12%(58,872)$ (9,428) FIRE STATION #1 BLDING 552,383.00 (22,378)$ - (22,378) (1,907) (24,285) 66,681$ 12%(90,966)$ (24,285) FIRE VEHICLES 438,794.00 (18,993)$ - (18,993) (1,619) (20,611) 48,307$ 11%(68,919)$ (20,611) PUBLIC SAFETY CENTER-FIRE 10,957,057.00 91,766$ 14,212 105,978 9,032 115,010 289,897$ 3% (174,887)$ 115,010 FY 2026 CIVIC CENTER-Old 1,724,140.00 (1,526)$ - (1,526) (130) (1,656) 661,008$ 38% (662,663)$ (1,656) POLICE VEHICLES/EQUIPMENT-Old 232,315.00 (6)$ (6) (1) (7) 91,365$ 39%(91,371)$ (7) PLANNING/BLDG VEHICLES-Old 18,000.00 (1)$ (1) (0) (1) 7,748$ 43%(7,748)$ (1) ENG/BLDG MAINT VEHICLES-Old 17,500.00 (1)$ (1) (0) (1) 7,863$ 45%(7,864)$ (1) STREET/PARKS MAINT VEHICLES-Old 84,000.00 (1)$ (1) (0) (1) 31,218$ 37%(31,219)$ (1) MARKED PATROL CARS 210,000.00 (17,962)$ - (17,962) (1,531) (19,493) 111,226$ 53% (130,719)$ (19,493) 4WD SUPERVISOR VEHICLE 40,000.00 (3,420)$ - (3,420) (291) (3,712) 6,384$ 16%(10,095)$ (3,712) DETECTIVE, ADMIN 175,000.00 (14,969)$ - (14,969) (1,276) (16,245) 83,482$ 48%(99,727)$ (16,245) Council Agenda 12-2-2025 9.D-10
Attachment 2
7 Governmental Fund Development Impact Fees (Fund 3102) Impact Fee Description Estimated Cost
Beginning
Balance Fees Collected
Balance before
Interest
Interest
Earned Expenditures Transfers Ending Balance
Cumulative Rev. +
Int.% Funded Total Expended Balance
Estimated Fiscal Year for
funds to be deposited into
appropriate account
MOTORCYCLES 20,000.00 (1,711)$ - (1,711) (146) (1,856) 3,184$ 16%(5,041)$ (1,856) ATV'S-BEACH PATROL 15,000.00 (1,283)$ - (1,283) (109) (1,392) 2,480$ 17%(3,872)$ (1,392) STATE SAND SUPPLY FEE (3)$ (3) (0) (3) 14,152$ (14,155)$ (3) SPHERE INFL STUDY-Old 75,000.00 -$ - - - -$ 0%-$ - PARK DEVELOPMENT FEE (4,009)$ (4,009) (342) (4,351) (708)$ -$ (708) MISC EXPENSES-OVERHEAD (6,633)$ (7,545) (643) (912) (8,188) 45,961$ (5,842)$ 40,119 FY 2031 CITY COUNCIL UPGRADES 47,000.00 4,760$ 259 5,019 428 5,446 5,446$ 12%-$ 5,446 FY 2031 CITY TELEPHONE/COMM SYSTEM 5,000.00 502$ 28 530 45 575 575$ 12%-$ 575 FY 2031 COMPUTER MAINTENANCE MGMT SYSTE 100,000.00 10,101$ 551 10,652 908 11,559 11,559$ 12%-$ 11,559 FY 2031 CONST CORP YARD ADMIN BUILD 1,000,000.00 101,229$ 5,510 106,739 9,096 (100,626) 15,210 115,836$ 12% (100,626)$ 15,210 FY 2031 CORP YARD STORAGE 250,000.00 25,307$ 1,378 26,684 2,274 28,959 28,959$ 12%-$ 28,959 FY 2031 COR YARD BUILDING DESIGN 151,700.00 15,338$ 836 16,174 1,378 17,553 17,553$ 12%-$ 17,553 FY 2031 CORP YARD FUEL TANK 60,000.00 6,043$ 331 6,373 543 6,917 6,917$ 12%-$ 6,917 FY 2031 COPR YARD MASTER PLAN 11,880.00 1,203$ 65 1,269 108 1,377 1,377$ 12%-$ 1,377 FY 2031 DATA CENTER AC/BENT IMPROVEMENTS 75,000.00 7,603$ 413 8,016 683 8,699 8,699$ 12%-$ 8,699 FY 2031 FACILITIES CABLING UPGRADE 100,000.00 10,101$ 551 10,652 908 11,559 11,559$ 12%-$ 11,559 FY 2031 GIS IMPROVEMENTS 25,000.00 2,557$ 138 2,695 230 2,925 2,925$ 12%-$ 2,925 FY 2031 IT ASSESS & STRATEGIC PLAN 80,000.00 8,105$ 441 8,546 728 9,275 9,275$ 12%-$ 9,275 FY 2031 IT SECURITY ASSESSMENT 35,860.00 3,618$ 198 3,815 325 4,140 4,140$ 12%-$ 4,140 FY 2031 LAB TESTING SOFTWARE SYSTEM 25,000.00 2,557$ 138 2,695 230 2,925 2,925$ 12%-$ 2,925 FY 2031 RECORDS MANAGEMENT & ONLINE SVCS 42,300.00 4,286$ 233 4,520 385 4,905 4,905$ 12%-$ 4,905 FY 2031 OLD CITY HALL BUILDING 250,000.00 25,307$ 1,378 26,684 2,274 28,959 28,959$ 12%-$ 28,959 FY 2031 PUBLIC FACILITIES MASTER PLAN 100,000.00 10,101$ 551 10,652 908 11,559 11,559$ 12%-$ 11,559 FY 2031 SKID STEER BOB CAT 37,500.00 3,806$ 207 4,013 342 4,355 4,355$ 12%-$ 4,355 FY 2031 PUBLIC ART IN LIEU FEE - 16,888$ - 16,888 1,439 18,327 85,326$ (66,999)$ 18,327 FY 2031 COMMUNITY CAMERA PROGRAM 50,000.00 5,047$ 276 5,323 454 5,776 5,776$ 12%-$ 5,776 FY 2031 COMP TRAFFIC SAFETY PROGRAM 18,000.00 1,848$ 99 1,947 166 2,113 2,113$ 12%-$ 2,113 FY 2031 POLICE BODY CAMERAS 60,000.00 6,045$ 331 6,375 543 6,919 6,919$ 12%-$ 6,919 FY 2031 POLICE STATION ANNEX 80,000.00 8,108$ 441 8,549 729 9,277 9,277$ 12%-$ 9,277 FY 2031 PUBLIC SAFETY RADIO IMPROVEMENTS 100,000.00 10,103$ 551 10,654 908 11,562 11,562$ 12%-$ 11,562 FY 2031 PUBLIC SAFETY CENTER-POLICE 1,391,084.00 39,795$ 7,668 47,463 4,045 51,508 152,424$ 11% (100,916)$ 51,508 FY 2026 28,423,686.00$ 297,317$ 41,429$ 337,833$ 28,791$ (46,572)$ (100,626)$ 220,338$ 6,231,699$ (5,929,379)$ 302,320$ Note: Transfers may be adjusted for actual balances available.
Council Agenda 12-2-2025 9.D-11
Attachment 2
8 B.Water Enterprise Fund Development Impact Fees
Water Fund Development Impact Fees (Fund 6104)
FY 2025 Beginning Fund Balance 395,682$
Fees Collected 36,778
Interest Earned 63,714
Expenditures/Transfers (364,832)
FY 2025 Ending Fund Balance 131,342$
Impact Fee Description Estimated Cost Beginning Balance Fees Collected Balance before
Interest
Interest
Earned Expenditures Transfers Ending Balance
Cumulative
Rev. + Int.% Funded Total Expended Balance
Estimated Fiscal Year for funds to
be deposited into appropriate
account
PRICE ST WATERLINE/BOOSTER-Old 789,000$ 0$ - 0$ 0$ 0$ 295,202$ 37% (295,202)$ 0$ FY 2028 WATER DEPT VEHICLES-Old 37,140 (1) - (1) (0) (1) 17,735 48% (17,736)$ (1) FY 2028 DOWNTOWN WATER LINES-Old 660,480 - -- -- 145,561 22% (145,561)$ - FY 2028 PISMO HEIGHTS RESERVOIR-Old 83,200 (2) - (2) (0) (2) 40,625 49% (40,627)$ (2) FY 2028 DECOMMISSION HTS 3 RES 29,400 (192) - (192) (28) (221) 10,716 36% (10,937)$ (222) FY 2028 4TH STREET ADDITION 258,300 (1,717) - (1,717) (253) (1,970) 62,071 24% (64,050)$ (1,979) FY 2028 SPYGLASS DRIVE PRV 12,600 (84) (84) (12) (96) 4,655 37% (4,752)$ (96) FY 2028 SHELL BEACH ROAD UPGR 279,900 (1,860) 279 (1,581) (233) (1,814) 102,339 37% (104,163)$ (1,824) FY 2028 BELLO/CHARLES RES STUDY 6,000 (39) - (39) (6) (45) 2,217 37% (2,263)$ (45) FY 2027 BELLO RESV DECOMMISSION 19,500 (129) 1,915 1,786 263 2,049 9,402 48% (7,354)$ 2,049 FY 2027 OAKPARK WATER DEVEL-Old 250,000 (0) - (0) (0) (0) 105,487 42% (105,487)$ (0) OCEAN VIEW/101 UPGRADE 106,500 4,160 - 4,160 613 (4,770) 3 44,935 42% (44,939)$ (4) FY 2028 WADSWORTH/BELLO UPGR 78,000 (518) - (518) (76) (595) 28,419 36% (29,017)$ (597) FY 2028 SHELL BEACH 1 RES 368,400 33,342 1,959 35,302 5,201 (40,521) (19) 53,881 15% (53,919)$ (37) PRIORITY 3 PROJECTS 148,200 (985) - (985) (145) (1,130) 54,761 37% (55,896)$ (1,135)
2.5MG SHELL BEACH 1 RS 759,450 (5,048) - (5,048) (744) (5,792) 276,806 36% (282,624)$ (5,818) BAY/DOLLIVER UPGRADE 2,100 (14) - (14) (2) (16) 776 37%(792)$ (16) DECOMM CHARLES RESV 370,600 34,120 17,128 51,248 7,550 (20,416) 38,383 70,322 19% (31,958)$ 38,364 FY 2028 DECOMMISSION BAY BOOST 13,200 (88) (88) (13) (100) 4,810 36% (4,911)$ (101) MATTIE RD 12" MAIN 180,600 (1,200) 38 (1,162) (171) (1,333) 65,846 36% (67,185)$ (1,340) WELL PIPING UPGRADES 291,000 (1,935) (1,935) (285) (2,220) 107,528 37% (109,758)$ (2,230) RECYCLED WATER 11,572,000 66,490 66,490 9,796 (74,423) 1,862.82 1,928,874 17% (2,008,714)$ (79,840) Council Agenda 12-2-2025 9.D-12
Attachment 2
9 Water Fund Development Impact Fees (Fund 6104)
Impact Fee Description Estimated Cost Beginning Balance Fees Collected Balance before
Interest
Interest
Earned Expenditures Transfers Ending Balance
Cumulative
Rev. + Int.% Funded Total Expended Balance
Estimated Fiscal Year for funds to
be deposited into appropriate
account
BACKUP GENERATOR REPLACEMENT - - 646 646 95 741 741 -$ 741 BOOSTER STATION VFD'S 6,600 665 42 707 104 811 811 12%-$ 811 FY 2028 HUBER WELL REPLACEMENT - - 59 59 9 67 67 -$ 67 WELL 23 REPAIRS - - 1,959 1,959 289 2,248 2,248 -$ 2,248 CORP YARD BUILDING ADDITION 112,100 11,302 105 11,406 1,680 13,087 13,081 12%-$ 13,081 FY 2031 CORP YARD FUEL TANK 7,300 720 960 1,680 247 1,927 1,927 26%-$ 1,927 FY 2031 PISMO HEIGHTS GENERATOR ENCL.10,200 1,017 3,486 4,503 663 5,166 5,166 51%-$ 5,166 FY 2031 PAC EST 1 RESERVOIR REPLACEMENT 340,000 34,324 279 34,603 5,098 39,701 39,683 12%-$ 39,683 FY 2031 FIVE CITIES DRIVE WATERLINE 18,200 1,855 1,855 273 2,129 2,128 12%-$ 2,128 FY 2031 4TH STREET WATERLINE 166,600 16,788 52 16,840 2,481 19,321 19,312 12%-$ 19,312 FY 2031 NEW PRODUCTION WELL 605,000 61,050 61,050 8,994 (70,079) (34.51) 70,013 12% (70,079)$ (66) CYPRESS WATERLINE UPGRADE 48,400 4,868 4,868 717 5,585 5,583 12%-$ 5,583 FY 2031 REMOTE READ SYSTEM & METER CHAN - - - - - - -$ - MASTER PLAN UPDATE 9,100 924 924 136 1,060 1,059 12%-$ 1,059 FY 2031 PAC EST 2 RESERVOIR MAINTENANCE - - 112 112 16 128 128 -$ 128 FY 2031 PISMO OAKS RESERVOIR MAINTENANC - - - - - - -$ - RESERVOIR MAINTENANCE - - 69 69 10 79 79 -$ 79 FY 2031 WATERLINE REPLACEMENT - - 7,689 7,689 1,133 8,822 8,822 -$ 8,822 FY 2031 URBAN WATER MASTER PLAN 19,400 1,949 1,949 287 2,236 2,235 12%-$ 2,235 FY 2031 PROPOSED ASSET REPLACEMENT - - - - - - -$ - CORPORATION YARD MASTER PLAN 11,900 1,222 1,222 180 1,402 1,401 12%-$ 1,401 FY 2031 INT FROM DEBT SERVICE TO 2040 1,334,300 134,700 134,700 19,845 (154,623) (77.94) 154,475 12% (154,623)$ (148) Totals 19,004,670$ 395,682$ 36,778$ 432,460$ 63,714$ -$ (364,832)$ 131,342$ 3,761,927$ (3,712,547)$ 49,381$ Note: Transfers may be adjusted for actual balances available.
Council Agenda 12-2-2025 9.D-13
Attachment 2
10 C. Wastewater Enterprise Fund Development Impact Fee
Wastewater Fund Development Impact Fees (Fund 6203)
FY 2025 Beginning Fund Balance 796,360.79$
Fees Collected 52,466.23$
Interest Earned 130,101.07$
Expenditures/Transfers (600,000.00)$
FY 2025 Ending Fund Balance 378,928.09$
Impact Fee Description Estimated Cost
Beginning
Balance Fees Collected
Balance before
Interest
Interest
Earned Expenditures Transfers
Ending
Balance
Cumulative
Rev. + Int.% Funded Total Expended Balance
Estimated Fiscal Year for
funds to be deposited into
appropriate account
WASTEWATER HYDRUALICS-Old 50,000$ 0$ - 0$ 0$ 0$ 40,008$ 80% (40,008)$ 0$ ADDIE ST FORCE MAIN 312,900 (17,289) 176 (17,114) (2,623) (19,737) 199,257 64% (218,994) (19,737)$ VISTA DEL MAR MAIN/LIFT-Old 311,000 3,630 3,630 556 4,187 109,552 35% (105,365) 4,187$ FY 2031 SPYGLASS MAIN LIFT-Old 92,000 - 4,739 4,739 726 5,465 35,843 39% (30,378) 5,465$ FY 2031 FIVE CITIES LIFT STATION-Old 783,076 79,138 216 79,354 12,163 91,517 222,685 28% (137,317) 85,368$ FY 2028 PISMO OAKS LIFT STATION 290,677 1,130 1,130 173 1,303 203,498 70% (195,618) 7,880$ FY 2028 ST ANDREWS LIFT STATION-Old 76,000 - 6,061 6,061 929 6,990 16,434 22% (9,444) 6,990$ FY 2028 WWTP UPGRADE/EXPANSION 3,146,784 (2,634) - (2,634) (404) (3,038) 1,173,949 37% (1,155,729) 18,220$ FY 2031 SHELL BEACH FORCE MAIN 620,325 (37,329) - (37,329) (5,722) (43,051) 236,895 38% (301,204) (64,309)$ PISMO HTS I/I ELIMIN 53,500 (3,220) - (3,220) (494) (3,714) 22,358 42% (26,500) (4,142)$ SEWER CAP EXPANSION FEE - 1,595 74 1,670 256 1,926 1,926 - 1,926$ FY 2031 PARK/CYPRESS INTER REP 49,284 (925) - (925) (142) (1,066) 13,914 28% (21,524) (7,610)$ FREEWAY FOOTHILL LIFT ST 24,000 (1,421) - (1,421) (218) (1,639) 9,453 39% (11,092) (1,639)$ PG&E LIFT STATION GEN 12,000 (722) - (722) (111) (832) 5,713 48%(6,608) (895)$ SUNSET PALISADES L.S.9,600 (530) 137 (393) (60) (453) 3,958 41% (4,411) (453)$ VISTA DEL MAR GRAVITY SY 22,600 2,017 - 2,017 309 2,326 6,995 31% (4,607) 2,389$ FY 2031 PISMO OAKS GRAVITY SYS 300,000 (17,431) - (17,431) (2,672) (20,102) 105,245 35% (118,804) (13,559)$ MISC EXPENSES-OVERHEAD - (7,246) 18 (7,229) (1,108) (8,337) 43,681 (52,018) (8,337)$ NEW CHLORINE SYSTEM 2,900 313 2,631 2,944 451 3,396 3,396 117%- 3,396$ FY 2031 SLUDGE DEWATERING 434,800 50,757 2,118 52,875 8,104 60,979 60,979 14%- 60,979$ FY 2031 ENERGY EFFICIENT PROJECT 350,000 40,857 57 40,914 6,271 47,185 47,185 13%- 47,185$ FY 2031 ST. ANDREWS LIFT STATION 9,400 1,123 42 1,166 179 1,344 1,344 14%- 1,344$ FY 2031 CORPORATION YARD FUEL TANK 7,000 790 605 1,395 214 1,609 1,609 23%- 1,609$ FY 2031 CORPORATION YARD ADDITION 100,000 11,659 11,659 1,787 13,445 13,445 13%- 13,445$ FY 2031 Council Agenda 12-2-2025 9.D-14
Attachment 2
11 Wastewater Fund Development Impact Fees (Fund 6203)
Impact Fee Description Estimated Cost
Beginning
Balance Fees Collected
Balance before
Interest
Interest
Earned Expenditures Transfers
Ending
Balance
Cumulative
Rev. + Int.% Funded Total Expended Balance
Estimated Fiscal Year for
funds to be deposited into
appropriate account
OXIDATION DITCH MAINTENANCE - - 162 162 25 186 186 - 186$ FY 2031 SEWER SYSTEM MANAGEMENT PLAN 26,700 3,123 140 3,263 500 3,763 3,763 14%- 3,763$ FY 2031 INFILTRATION/INFLOW 23,200 2,696 71 2,767 424 3,191 3,191 14%- 3,191$ FY 2031 SYSTEM IMPROVEMENTS-GRIT REMOVAL 26,700 1,388 1,388 213 1,601 1,601 6%- 1,601$ FY 2031 TRESTLE REHABILITATION - -105 105 16 121 121 - 121$ FY 2031 BYPASS PUMP 17,400 2,006 2,006 307 2,314 2,314 13%- 2,314$ FY 2031 EQUIPMENT REPLACEMENT - - - - - - - -$ FERROUS TANK REPLACEMENT - - - - - - - -$ CLARIFIER REPLACEMENT - - - - - - - -$ PUMP REPLACEMENT - - 8 8 1 10 10 - 10$ FY 2031 CORPORATION YARD MASTER PLAN 1,400 180 379 558 86 644 644 46%- 644$ FY 2031 INT FROM SLUDE DEWATERING DS 62,551 7,293 34,727 42,020 6,440 48,461 48,461 77%- 48,461$ FY 2031 RECYCLED WATER - WASTEWATER 23,700,000 675,413 675,413 103,522 (600,000) 178,935 778,935 3% (600,000) 178,935$ FY 2027 Totals 30,915,797$ 796,361$ 52,466$ 848,827$ 130,101$ -$ (600,000)$ 378,928$ 3,418,551$ (3,039,623)$ 378,928$ Note: Transfers may be adjusted for actual balances available.
Council Agenda 12-2-2025 9.D-15
Attachment 2
12 D. Circulation Fee Fund Development Impact Fees
Circulation Fee Fund Development Impact Fees (Fund 3101) FY 2025 Beginning Fund Balance 93,840$
Fees Collected 26,819
Interest Earned 38,760
Expenditures/Transfers (2,872)
FY 2025 Ending Fund Balance 156,546$
Impact Fee Description Estimated Cost Beginning Balance Fees Collected Balance before
Interest
Interest
Earned Expenditures Transfers
Ending
Balance
Cumulative
Rev. + Int.% Funded
Total
Expended Balance
Bello Bridge Replacement 650,000$ (18,917)$ 2,959$ (15,958)$ (5,126)$ -$ (21,084)$ 19,727$ 3% (58,625)$ (38,898)$ Bike Racks 2,846 231 13 244 78 322 170$ 6%74 244 Cypress Bridge dome lighting 65,000 5,000 296 5,296 1,701 6,997 3,700$ 6% 1,516 5,215 Cypress/Pomeroy Intersection Pedestrian Scramble 21,060 1,683 96 1,779 571 2,350 1,225$ 6% 497 1,722 Downtown Sidewalk Pavers 130,000 10,067 592 10,659 3,424 14,083 7,439$ 6% 3,080 10,519 Parking Garage 1,950,000 (50,148) 8,878 (41,270) (13,257) (54,527) (32,792)$ -2% (146,343) (179,135) Price Street Beautification & Improvements 533,000 41,157 2,427 43,584 14,001 57,584 30,432$ 6% 12,545 42,977 Price Street Dolliver Shell Beach Multi-Use Trail 260,000 20,065 1,184 21,249 6,826 28,075 14,838$ 6% 6,112 20,950 Price and Dolliver Roundabout 520,000 40,132 2,367 42,499 13,652 (2,836) 53,315 29,676$ 6% 9,388 39,064 Realign Frady Lane 195,000 15,066 888 15,954 5,125 21,079 11,139$ 6% 4,596 15,735 Shell Beach Road Sidewalk 68,250 (2,430) 311 (2,119) (681) (2,800) (2,603)$ -4% (5,736) (8,339) Shell Beach Road Streetscape 1,430,380 25,637 6,512 32,149 10,327 42,477 10,069$ 1% (47,227) (37,158) Sidewalk Underpass 65,000 6,297 296 6,592 2,118 8,710 5,461$ 8% 2,733 8,194 Overhead Expense - (36)
Totals 5,890,536$ 93,840$ 26,819$ 120,659$ 38,760$ (36)$ (2,836)$ 156,582$ 98,481$ (217,389)$ (118,908)$ Note: Transfers may be adjusted for actual balances available.
Council Agenda 12-2-2025 9.D-16
Attachment 2
13 E. Other Impact Fee Funds
Other Impact Fee Funds
FY 2025 Beginning Fund Balance 6,234,390$
Fees Collected 1,999,617$
Interest Earned 195,953$
Expenditures/Transfers (2,832,381)$
FY 2025 Ending Fund Balance 5,597,580$
Impact Fee Description
Beginning
Balance Fees Collected Interest Earned Expenditures Transfers Ending Balance Estimated Fiscal
Year for funds to
be deposited into
appropriate
account
Housing In Lieu Fee Fund 4,159,643$ - 8,315$ (21,798)$ 4,146,160$ FY 2026 Park Development Fund 320,186 36,826 24,049 (8,812) (103,025) 269,224 FY 2026 State Water Impact Fee - 29,330 (29,330) - FY 2026 Water Tax Fund 1,142,411 1,924,561 33,487 (2,069,416) 1,031,044 FY 2026 Wastewater Expansion Fund 612,151 8,900 130,101 (600,000) 151,152 FY 2026 Totals 6,234,390$ 1,999,617$ 195,953$ (2,129,356)$ (703,025)$ 5,597,580$ Council Agenda 12-2-2025 9.D-17
Attachment 2
14 IV. List of all Impact Fees
January 1, 2025 through June 30, 2025 Development Impact Fees
Council Agenda 12-2-2025 9.D-18
Attachment 2
15 Council Agenda 12-2-2025 9.D-19
Attachment 2
16 July 1, 2024 through December 31, 2024 Development Impact Fees
Council Agenda 12-2-2025 9.D-20
Attachment 2
17 Council Agenda 12-2-2025 9.D-21
Attachment 2