City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2026-00684 3/17/2026
Department of Utilities (DOU) Annual Development Fee Report for Fiscal Year 2025 File ID: 2026-00684
Location: Citywide
Recommendation: Receive and file the Department of Utilities (DOU) Annual Development Fee Report for Fiscal Year 2025.
Contact: Dalia Fadl, Director, (916) 808-3765, [email protected]; Chuong (Ryan) Pham, Business Services Manager, (916) 808-8995, [email protected]; Kelly Sherfey, Supervising Financial Analyst, (916) 808-1466, [email protected]; Linh Tuyen, Senior Accountant Auditor, (916) 808-5988, [email protected]; Department of Utilities Presenter: None
Attachments:
1-Description Analysis
2-DOU Development Fee Report for Fiscal Year 2024/25
Description/Analysis
Issue Detail: The Department of Utilities (DOU) Development Fee Report for the Water and Sewer (Separated and Combined) Systems is a requirement under the Mitigation Fee Act California Government Code Section 66013 and for the Storm Drainage System under the Mitigation Fee Act California Government Code Section 66006. An annual report for this development fee is required to be prepared and presented to the City Council. The report is to include information on the amount of the fees collected, expenditures and the remaining balance. The City of Sacramento Utilities Department Development Fee Report for Fiscal Year 2025 is attached.
Policy Considerations: Providing information regarding development fees collected and expenses incurred for projects associated with Water, Sewer, and Storm Drainage development fees.
Economic Impacts: Not applicable.
Environmental Considerations: This report concerns administrative activities that do not constitute
File ID: 2026-00684 3/17/2026
a "project" as defined by the California Environmental Quality Act (CEQA) Guidelines Section 15378 (b)(2) and is not subject to CEQA [CEQA Guidelines Section 15060(c)(3)].
Sustainability: Assess fees on all projects that require a new water tap or increase in size of an existing tap, or new sewer services, or increase impervious surface area within City service areas.
Commission/Committee Action: Not applicable.
Rationale for Recommendation: This is an annual development fee report to City Council in compliance with the Mitigation Fee Act.
Financial Considerations: The report provides a comprehensive accounting of the revenues, expenditures, and budgets of the DOU Development Fee for Fiscal Year 2025.
Local Business Enterprise (LBE): Not applicable.
Development Fees
Report
Fiscal Year
2025
Adopted by City Council: March 17, 2026
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
2 | Page
TABLE OF CONTENTS
Executive Summary …………………………………………………………………………… 3
Annual Report Requirement for the Water and Sewer Development Funds ..……………. 5
Annual Report Requirement for the Storm Development Fund …………………………… 6
Water Development Fund:
Fund Balance Sheet for fiscal year ending June 30, 2025 ……………………………… 7 Schedule of Revenues, Expenditures, and Changes in Fund Balance for fiscal year ending June 30, 2025………………………………………………….………… 8
Capital Improvement Project Report ………………………………………………….... 9
Sewer Development Fee Fund:
Fund Balance Sheets for fiscal year ending June 30, 2025 ……………………………. 13 Schedule of Revenues, Expenditures, and Changes in Fund Balance for fiscal year ending June 30, 2025 ...…………..…………………………………….………. 14
Capital Improvement Project Report …………………………………………………... 15
Storm Drainage Development Fee Fund:
Fund Balance Sheets for fiscal year ending June 30, 2025 ……………………………. 17 Schedule of Revenues, Expenditures, and Changes in Fund Balance for fiscal year ending June 30, 2025 ...…………..…………………………………….………………. 18 Capital Improvement Project Report …………………………………………………....18
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
3 | Page
EXECUTIVE SUMMARY
The DOU Development Fee Report for the Water and Sewer (Separated and Combined) Systems is a requirement under the Mitigation Fee Act California Government Code Section 66013 and for the Storm Drainage System under the Mitigation Fee Act California Government Code Section 6 6006.
The Report requirements for the Water and Sewer Systems are located on page 5 of this document and Storm Drainage is located on page 6. Supplemental reports have been included to detail the revenues collected and expenditure made on each fund.
All financial information is shown for the fiscal year ending June 30, 2025 . There are four categories of fees subject to reporting in the DOU 1) Water Development Fee 2) Sewer and Combined Sewer System Development Fee and 3) Storm Drainage Development Fee.
The Water Development Fee is assessed on all projects that require a new water tap or increase in size of an existing tap.
The Sewer System Development Fee is based on Equivalent Single Family Dwelling Units (ESD) for separated sewer services in City sewer service area, excluding the Combined Sewer System. The Combined Sewer Development fee is assessed on every customer requesting a connection to the combined sewer system and is based on Equivalent Single Family Dwelling Units (ESD).
The Storm Drainage Development fee is based on the increased impervious area that drains to the City gravity or pumped Storm Drainage System.
The revenue collected for
the Water Development Fee Fund (6001), the Sewer System Development Fee Fund (6002) , and the Storm Drainage Fee Fund (6003) consisted of interest earned and fees collected. Below is a breakdown of each development revenue collected in Fiscal Year 2025 by fiscal year:
Fiscal Year Water
Development Fee
Sewer and
Combined Sewer
Development Fee
Storm Drainage
Development Fee
2025 $3,760,146 $545,287 $2,737
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
4 | Page
Below is the list of Water, Sewer and Storm Drainage Development Fees used to calculate fees from July 1, 2024, through June 30, 2025.
Water Development Fees
Domestic and Irrigation Water Services
¾" meter $7,621.96
1" meter $8,488.89
1 ¼" meter $12,682.45
1 ½" meter $16,854.50
2" meter $28,742.37
3" meter $67,752.25
4" meter $131,154.56
6" meter $256,623.52
8" meter $473,784.46
10" meter $946,506.73
Sewer Development Fees
Wastewater System Development Fees
Based on Equivalent Single Family Dwelling Units (ESD)
Based on ESDs $1,752.60 per each ESD
1 ESD = 310 gallons per day
Combined Sewer Service Area
Based on Equivalent Single Family Dwelling Units (ESD)
Development Size Fee Amount
First 25 ESDs $3,955.14 per each ESD
26 or more ESDs $6,084.38 per each ESD exceeding 25
Drainage Development Fee
Based on Impervious Area
Drainage Basin Type Fee Amount
Combined Sewer Service Area $2.72 per square foot of increased imperviousness (offset by the Combined Sewer Service Area Sewer
Development Fee)
Pumped Basin* $0.12 per square foot increased imperviousness Gravity Basin* $0.08 per square foot of increased imperviousness *Applies to areas of the Combined Sewer System with separated City drainage basins.
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
5 | Page
ANNUAL REPORT REQUIREMENTS FOR WATER AND SEWER FEES
An annual report for the Water and Sewer (Separated and Combined Sewer) Development Fees are required under the Mitigation Fee Act California Government Code Section 66013 . The Water Development Fee revenue and expenditures are accounted for in Fund 6001. The Sewer and Combined Sewer Development Fee revenue and expenditures are accounted for in Fund 6002. The information required is presented below and includes the referenced attachments:
Al. A description of the charges deposited in the fund (Page 3).
A2. The beginning and ending balance of the fund and the interest earned from investment of money in the fund and Balance Sheets for fiscal year ending June 30, 2025 (Pages 7 and 13); Statement of Revenues, Expenditures, and Changes in Fund Balance for the fiscal year ending June 30, 2025 (Pages 8 and 14).
A3. (A) Each public improvement on which charges were expended and the amount of the expenditure for each improvement, including the percentage of the total cost of the public improvement that was funded with those charges if more than one source of funding was used (Pages 9-12 and 15-16) for
expenditures from the DOU Development Funds (Water) 6001 and (Sewer) 6002.
(B) Each public improvement on which charges were expended that was completed during that fiscal year (
Pages 9-12 and 15-16).
(C) Each public improvement that is anticipated to be undertaken in the following fiscal year (Pages 12 and 16).
A4. A description of each interfund transfer or loan made from the capital facilities fund. The information provided, in the case of an interfund transfer, shall identify the public improvements on which the transferred moneys are, or will be, expended. The information, in the case of an interfund loan, shall include the date on which the loan will be repaid, and the rate of interest that the fund will receive on the loan. There were no interfund transfers or loans for the fiscal year ending June 30, 2025 (Water) fund 6001 and (Sewer) 6002.
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
6 | Page
ANNUAL REPORT REQUIREMENTS FOR STORM DRAINAGE FEES
An annual report on the Storm Drainage Development Fees is required under the Mitigation Fee Act California Government Code Section 66006 and Sacramento City ordinance RESO 2022-0100. The Storm Drainage Development Fee revenue and expenditure are accounted for in Fund 6003. The information required is presented below and includes the reference attachments:
A1. A brief description of the type of fee in the account or fund (Page 3).
B1. The amount of the fee (Page 17 and Page 18).
C1. The beginning and ending balance of the account or fund (Page 17 and Page 18) D1. The amount of the fees collected, and the interest earned (Page 17 and Page 18) E1. An identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees. There were no fees expended in the fiscal year ending June 30, 2025.
F1. 1) 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, as identified in paragraph (2) of subdivision (a) of Section 66001, and the public improvement remains incomplete. There were no construction improvements in the fiscal year ending June 30, 2025.
2) An identification of each public improvement identified in a previous report pursuant to clause (i) and whether construction began on the approximate date noted in the previous report. There were no construction improvements in the fiscal year ending June 30, 2025.
3) For a project identified pursuant to clause (ii) for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction. There were no construction improvements in progress for the fiscal year ending June 30, 2025.
G1. A description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the account or fund will receive on the loan. There were no interfund transfers or loans for the fiscal year ending June 30, 2025 (Storm Drainage) fund 6003.
H1. The amount of refunds made pursuant to subdivision (e) of Section 66001, the number of persons or entities identified to receive those refunds, and any allocations pursuant to subdivision (f) of Section 66001. There were no refunds issued in the fiscal year ending June 30, 2025.
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
7 | Page
WATER DEVELOPMENT FEE FUND
BALANCE SHEET
FOR FISCAL YEAR ENDING JUNE 30, 202 5
(in thousands)
2025
ASSETS
Current Assets
Receivables, net
Accounts 621$
Loans -
Interest -
Total Current Assets 621$
Non Current Assets
Cash and Investments held by the City 54,242$
Loans Receivable -
Capital Assets:
Land 3,127
Buildings and improvements 12,932
Machinery and equipment 4,596
Transmission and Distribution Systems 4,125
Construction in Progress 6,290
Less: Accumulated depreciation/amortization (1,207)
Total Non-Current Assets 84,105$
Total Assets 84,726
LIABILITIES
Current Liabilities
Accounts Payable $ 572
Unearned Revenue -
Total Current Liabilities $ 572
Noncurrent Liabilities
Water fee credits $ 12
Total Noncurrent Liabilities $ 12
NET POSITION
Net investment in capital assets 29,279
Capital Projects 54,863
Total Net Position 84,142
Total Liabilities and fund balances $ 84,726
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
8 | Page
WATER DEVELOPMENT FEE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR FISCAL YEAR ENDING JUNE 30, 2025
(in thousands)
2025
Revenues:
Operating Revenue
T
otal Operating Revenue -$
Operating Expenses
Depreciation and Amortization 392$
Total Operating Expenses 392$
Operating Income (loss) (392)$
Non-Operating Revenue
Interest and Investment Revenue 1,420$
Total Nonoperating Revenue 1,420$
Income (loss) before capital contributions,
transfers, and special item 1,028$
Capital Contributions 2,342
Transfers in 84
Transfers Out (92)
Change in Net Position 3,362$
Total Net position, beginning of the year 80,780$
Total Net position, end of year 84,142$
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
9 | Page
WATER DEVELOPMENT FEE FUND
PROJECT EXPENSES
FOR FISCAL YEAR ENDING JUNE 30, 2025
For the fiscal year ending June 30, 2025, the following open projects incurred expenses:
Project Name: Water Master Plan Program – Project ID I14510200
Project Description - The Water Master Plan Program is an on -going program that includes the planning of the major transmission mains , pumping and storage facilities , and water supply. The project remains open for planning purposes for future improvements.
Fiscal Year Budget Expenses
2025 $0 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$26,847 $6,679 $0 $20,168 25%
Project Name: RiverArc Project– Project ID I14510205
Project Description - The River Arc Project is also known as the Sacramento River Regional Water Reliability Project. The purpose of this project is to divert water through existing or new intake(s) from the Sacramento River to offset water currently diverted from the American River. The water will be delivered through new raw water pipelines to a new regional water treatment plant and distributed the treated surface water through new and existing pipelines to the Parties. The project is scheduled to be completed in the fiscal year 2030.
Fiscal Year Budget Expenses
2025 $0 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$63,248 $56,250 $0 6,998 89%
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
10 | Page
WATER DEVELOPMENT FEE FUND
PROJECT EXPENSES (CONTINUED)
FOR FISCAL YEAR ENDING JUNE 30, 2025
Project Name: Base CIP Contingency - Water Project ID Z14000700
Project Description – The Base CIP Contingency project is a reserve set aside to address unforeseen costs or changes within the program.
Fiscal Year Budget Expenses
2025 $0 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$38,752 $0 $0 $38,752 0%
Project Name: Wholesale Wheeling Connection Fee Improvements - Project ID Z14006700
Project Description –Design and construct needed for pipelines and meter vaults to provide wholesale surface water to agencies within the City of Sacramento’s Place of use. The project remains open for planning purposes for future improvements.
Fiscal Year Budget Expenses
2025 $0 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$745,241 $ 391,826 $0 $ 353,415 53%
Project Name: Water+ Program Project ID:
Z14190100
Project Description : The Sacramento River Water Treatment Plant ( SRWTP) was constructed in the 1920s and 1930s and will require ongoing rehabilitation and replacement of older components at the plant, in addition to expanding existing capacity to meet future water demands. The project will improve water treatment reliability, the development for necessary improvements and to provide treatment capacity to meet future water demands.
Fiscal Year Budget Expenses
2025 $3,141,325 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$3,593,429 $0 $0 $3,593,429 0%
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
11 | Page
WATER DEVELOPMENT FEE FUND
PROJECT EXPENSES (CONTINUED)
FOR FISCAL YEAR ENDING JUNE 30, 2025
Project Name: Water Plant Improvement Pre-Design - Project ID: Z14190102
Project Description: The Water Supply Expansion Pre -Design project is the conceptual design, CEQA, permitting support services, and public outreach for the Sacramento River Water Treatment Plant Expansion Project (SRWTP). The initial Council award is limited to conceptual design and draft EIR (Phase 1). Phase 2 will complete the EIR and provide 10% of the design. The project is scheduled to be completed in the fiscal year 2028.
Fiscal Year Budget Expenses
2025 $7,273,634 $1,162,162
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$15,432,634 $4,485,841 $1,162,162 9,784,630 37%
Project Name: Water + Property Acquisition- Project ID: Z14190103
Project Description: The Water Supply Expansion Pre -Design project is the conceptual design, CEQA, permitting support services, and public outreach for the Sacramento River Water Treatment Plant Expansion Project (SRWTP). The initial Council award is limited to conceptual design and draft EIR (Phase 1). Phase 2 will complete the EIR and provide 10% of the design. The project is scheduled to be completed in the fiscal year 2026.
Fiscal Year Budget Expenses
2025 $1,267,691 $744,160
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$3,523,937 $2,074,633 $744,160 $705,144 80%
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
12 | Page
WATER DEVELOPMENT FEE FUND
PROJECT EXPENSES (CONTINUED)
FOR FISCAL YEAR ENDING JUNE 30, 2025
Project Name: Shasta Well Facility Phase 2- Project ID: Z14240101
Project Description : The Shasta Well Facility project will update the existing facility to enable simultaneous operation of both wells, correct deficiencies in the original design, and provide maintenance and storage space for well facilities and future site needs. The project is scheduled to be completed in the fiscal year 2028.
Fiscal Year Budget Expenses
2025 $198,454 $28,214
Total
Budget
Prior
Expenses
FY25 Budget
Remaining
% Funded
$198,454 $0 $28,214 $170,240 14%
No future projects are anticipated for the Water Development Fee Fund (Fund 6001) for the Fiscal Year ending June 30, 2026.
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
13 | Page
SEWER DEVELOPMENT FEE FUND
BALANCE SHEET
FOR FISCAL YEAR ENDING JUNE 30, 2025
(in thousands)
2025
ASSETS
Current Assets
Receivables, net
Accounts 195$
Loans -
Interest -
Total Current Assets 195$
Non Current Assets
Cash and Investments held by the City 7,077$
Loans Receivable -
Capital Assets:
Land -
Building and improvements -
Machinery and equipment -
Transmission and Distribution Systems 23,927
Construction in Progress -
Less: Accumulated depreciation/amortization (1,088)
Total Non-Current Assets 29,916$
Total Assets 30,111$
LIABILITIES
Current Liabilities
Accounts Payable 237$
Unearned Revenue -
Total Current Liabilities 237$
Noncurrent Liabilities
Wastewater fee credits 7,527$
Total Noncurrent Liabilities 7,527$
NET POSITION
Net investment in capital assets 15,075$
Restricted
Capital projects 7,272
Total Net Position 22,347$
Total Liabilities and fund balances 30,111$
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
14 | Page
SEWER DEVELOPMENT FEE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR FISCAL YEAR ENDING JUNE 30, 2025
(in thousands)
2025
Revenues:
Operating Revenue -$
Total Operating Revenue -$
Operating Expenses
Services and supplies 61$
Depreciation and Amortization 238$
Total Operating Expenses 299$
Operating Income (loss) (299)$
Non-Operating Revenue
Interest and Investment Revenue 188$
Total Nonoperating Revenue 188$
Income (loss) before capital contributions and transfers (111)$ Capital Contributions 357
Transfers in 15
Transfers out (217)
Change in Net Position 44$
Total Net position, beginning of the year 22,303$
Total Net position, end of year 22,347$
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
15 | Page
SEWER DEVELOPMENT FEES
PROJECT EXPENSES
FOR FISCAL YEAR ENDING JUNE 30, 2025
For the fiscal year ending June 30, 2025, the following open projects incurred expenses:
Project Name: Sewer Unplanned Repairs Program- Project ID: X14120300
Project Description: This project was created to perform repairs on portions of the sewer collection system.
The project does not have an anticipated completion date at this time.
Fiscal Year Budget Expense
2025 $189,416 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$189,416 $0 $0 $189,416 0%
Project Name: Del Paso Blvd Infrastructure Needs- Project ID: X14160508
Project Description: This project will remove and replace a 6-inch sewer line in the alley between Arden Way and El Monte Avenue from Acoma Street to Colfax Street. The work also includes five major point repairs on the existing 10-inch sewer pipeline in Del Paso Blvd and El Monte Avenue from Acoma Street to Hawthorne Street. In addition, the project will rehabilitate two manholes in Woodlake Park. The project is scheduled to be completed in June 2026.
Fiscal Year Budget Expense
2025 $244,000 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$244,000 $0 $0 $0 0%
Project Name: Combined Sewer System Pipe Program- Project ID: X14170100
Project Description: The program provides maintenance of the combined sewer system through the rehabilitation of storm drains, lead connections, manholes, services, mainline piping, and other collection systems elements located within the City’s or easements using trenchless and traditional replacement methods. The project does not have an anticipated completion date at this time.
Fiscal Year Budget Expense
2025 $259,388 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$259,388 $0 $0 $259,388 0%
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
16 | Page
SEWER DEVELOPMENT FEES
PROJECT EXPENSES (CONTINUED)
FOR FISCAL YEAR ENDING JUNE 30, 2025
Project Name: Combined Sewer System Sump/Treatment Facilities - Project ID: X14170500
Project Description: The program provides maintenance of the City’s combined sewer system pumping stations and treatment facilities, as well as improvements necessary to maintain compliance with regulatory requirements. The project does not have an anticipated completion date at this time.
Fiscal Year Budget Expense
2025 $15,005 $0
Total
Budget
Prior
Expenses
FY25
Expenses
Budget
Remaining
% Funded
$15,005 $0 $0 $15,005 0%
Future projects anticipated for the Sewer Development Fee Fund (Fund 6002) for the Fiscal Year ending June 30, 2026, include the Combined Sewer System Pipe Program (X14170100), estimated at $2,000,000.
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
17 | Page
STORM DRAINAGE DEVELOPMENT FEE FUND
BALANCE SHEET
FOR FISCAL YEAR ENDING JUNE 30, 2025
(in thousands)
2025
ASSETS
Current Assets
Receivables, net
Accounts -$
Loans -$
Interest -$
Total Current Assets -$
Non Current Assets
Cash and Investments held by the City 4$
Loans Receivable -
Capital Assets:
Land -$
Building and improvements -
Machinery and equipment -
Transmission and Distribution Systems -
Construction in Progress -
Less: Accumulated depreciation/amortization -
Total Non-Current Assets 4$
Total Assets 4$
LIABILITIES
Current Liabilities
Accounts Payable -
Unearned Revenue -
Total Current Liabilities -$
Noncurrent Liabilities
Total Noncurrent Liabilities
Net investment in capital assets -$
Restricted
Capital projects -$
Other programs 4
Total Net Position 4$
Total Liabilities and fund balances 4$
NET POSITION
CITY OF SACRAMENTO
DEPARTMENT OF UTILITIES (DOU) DEVELOPMENT FEE REPORT
18 | Page
STORM DRAINAGE DEVELOPMENT FEE FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR FISCAL YEAR ENDING JUNE 30, 2025
(in thousands)
2025
Revenues:
Operati
ng Revenue -$
Total Operating Revenue -$
Operating Expenses
Depreciation and Amortization
Total Operating Expenses
Operating Income (loss)
Non-Operating Revenue
Interest and Investment Revenue
Total Nonoperating Revenue
Income (loss) before capital contributions and transfers -$ Capital Contributions 3
Transfers in
Transfers out
Change in Net Position 3$
Total Net position, beginning of the year 1$
Total Net position, end of year 4$
As of the fiscal year ending June 30, 202 5, there were no capital improvements or construction in progress for the Storm Drainage F und 6003. The fee was implemented in January of 2024, and the total revenue collected for the fiscal year 2025 was $2,727.