Fiscal Year 2024-25
Development Impact Fee Report
Letter of Transmittal .......................................................................................................................................................1
INTRODUCTION
Legal Requirements For Development Impact Fee Reporting .......................................................................................2 Development Impact Funds ...........................................................................................................................................3 Current Fee Schedule....................................................................................................................................................5
DEVELOPMENT IMPACT FEE REPORT
Statement of Revenues, Expenditures and Changes in Fund Balance Financial Summary Report – Development Impact Fees...............................................................................................6 Water Capital Improvement Fund ..................................................................................................................................7 Sewer Capital Improvement Fund..................................................................................................................................8 Public Safety Facility Funds...........................................................................................................................................9 Park and Open Space Development Funds.................................................................................................................10 Community Amenities Development Fund...................................................................................................................11 Art in Public Places Fund.............................................................................................................................................12 Transportation Development Fund...............................................................................................................................13 Government Facility Development Funds ....................................................................................................................14 1 FY 2024-25 Development Impact Fee Report
February 4, 2026
Dear Mayor, Members of the City Council and Citizens of San Jacinto:
California state law requires any local agency that imposes development impact fees to prepare an annual report providing specific information about those fees. Thus, in accordance with the provisions of the California Government Code Section 66006 (b) and 66001 (d), as amended by Assembly Bill (AB) 518 and Senate Bill (SB) 1693, I hereby submit the Development Impact Fee (DIF) Report for the City of San Jacinto, California for the fiscal year (FY) ended June 30, 2025.
DIFs are charged by local governmental agencies in connection with approval of development projects. The purpose of these fees is to defray all or a portion of the cost of public facilities related to the development project. The legal requirements for enactment of a DIF program are set forth in Government Code §§ 66000- 66025 (the "Mitigation Fee Act"), the bulk of which was adopted as 1987’s AB 1600 and thus commonly referred to as “AB 1600 requirements”.
In San Jacinto, DIFs are collected at the time a building permit is issued for the purpose of mitigating the impacts caused by new development on the City’s infrastructure. Fees are used to finance the acquisition, construction and improvement of public facilities needed as a result of this new development. A separate fund has been established to account for the impact of new development on each of the following types of public facilities: Park Development, Underground Utility Development, Flood Control, Traffic Signalization, Fire Mitigation, Carpool Mitigation, Local Transportation, Regional Transportation, Public Building Fund, DIF Administration Facilities, Police, Fire, Park Land Acquisition, Park Land Improvements, Community Amenities, Government Services, Streets & Roads, Bikeways, and Traffic Signals.
In 2005, the City prepared its first “Development Impact Fee Justification Study” report which was a detailed study of the impacts of future growth on local facilities. This report provided the analysis and support for the DIFs imposed by the City. The City is currently working on an update to this report with the intent to update fees once adopted.
State law requires the City to prepare an annual report for the City’s development impact fees, summarizing the revenues, interest income, and expenditures for each category of funds during the fiscal year. This report was posted to the City’s website and available for public review on February 4, 2026.
Respectfully submitted,
Kimberly Ganimian
Finance Director
2 FY 2024-25 Development Impact Fee Report
LEGAL REQUIREMENTS FOR DEVELOPMENT IMPACT FEE REPORTING A. CALIFORNIA GOVERNMENT CODE SECTION 66006 (b)
California Government Code Section 66006 (b) defines the specific reporting requirements for local agencies that impose AB 1600 DIFs on new development. Annually, for each separate fund established for the collection and expenditure of DIFs, the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the information shown below for the most recent fiscal year. The applicable page numbers for the location where each item can be found in the report are provided for reference. A brief description of the type of fee in the account or fund. The amount of the fee.
The beginning and ending balance of the account or fund. The amount of the fees collected and interest earned. An identification of each public improvement on which fees were expended and the amount of expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees.
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.
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.
The amount of refunds made due to sufficient funds being collected to complete financing on incomplete public improvements, and the amount of reallocation of funds made due to administrative costs of refunding unexpended revenues exceeding the amount to be refunded.
B. CALIFORNIA GOVERNMENT CODE SECTION 66001 (d)
For all funds established for the collection and expenditure of DIFs, California Government Code Section 66001 (d) has additional requirements. For the fifth fiscal year following the first deposit into the fund and every five years thereafter, the local agency shall make all of the following findings with respect to that portion of the fund remaining unexpended, whether committed or uncommitted:
Identify the purpose to which the fee is to be put.
Demonstrate a reasonable relationship between the fee and purpose for which it is charged. Identify all sources and amounts of funding anticipated to complete financing in incomplete improvements. Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund.
3 FY 2024-25 Development Impact Fee Report
DEVELOPMENT IMPACT FUNDS
Water Capital Improvement Fund (051) - Water improvement fees charged to new development to fund future water system capital improvements.
Sewer Capital Improvement Fund (053) - Sewer connection fees charged to new development to fund future sewer system capital improvements.
Public Safety Facility Development Funds
Police Development Impact Fund (111) – Per Ordinance 05-18, May 19, 2005 added a development impacts for additional police facilities, addition police vehicles and police traffic motorcycles needed as a result of new development, and population growth.
Fire Development Impact Fund (116) – Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional fire facilities and additional fire vehicles needed as a result of new development, and population growth.
Park and Open Space Development Funds
Park Development Impact Fund (122) - Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional park facilities needed as a result of new development, and population growth.
Park Land Acquisition Development Impact Fund (125) –Per Ordinance 05-18, May 19, 2005 added a development impact fee for new city park land for neighborhood parks, community parks, regional parks and open space. Expenditures are restricted to new park land and expansion of facilities identified in the needs list.
Park Land Improvements Development Impact Fund (128) – Per Ordinance 05-18, May 19, 2005 added a development impact fee for new city park land improvements for neighborhood parks, community parks, regional parks and open space. Expenditures are restricted to new park land improvements and expansion of facilities identified in the needs list.
Community Amenities Development Impact Fund (131) – Per Ordinance 05-18, May 19, 2005 added a development impacts fee for additional library and public art facilities, as well as books needed as a result of new development, and population growth.
Art in Public Places Fund (132) – Per Ordinance No. 20-07, June 16, 2020 added a new development impacts fee to promote and support the public display and public appreciation of art in the city. 4 FY 2024-25 Development Impact Fee Report
Transportation Development Funds
Car Pool Mitigation Fund (074) - Serves to mitigate the impacts of new developments. Expenditures are restricted to car pool facility projects.
Local Transportation Fund (075 - Serves to mitigate the impacts of new developments. Expenditures are restricted to maintenance of existing and future streets.
Regional Transportation Fund (076) - Serves to mitigate the impacts of new developments. Expenditures are restricted to the expansion and maintenance of Ramona Expressway and Sanderson Avenue, which are the two major regional corridors in the City.
Streets and Roads Development Impact Fund (141) – Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional city streets and roads needed as a result of new development and population growth.
Bikeways Development Impact Fund (146) – Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional city streets bikeway facilities needed as a result of new development and population growth.
Traffic Signals Development Impact Fund (149) Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional traffic signals. Expenditures are restricted to land acquisition, improvement and expansion of traffic signal facilities identified in the needs list.
Government Facility Development Funds
Public Building Fund (077) - Serves to mitigate the impacts of new developments. Expenditures are restricted to improvement and expansion of the Police Station and Community Center.
DIF Administration Facilities Fund (103) - New development impact fee adopted in Ordinance 05-18 based on new development impacts for city administrative facilities. Expenditures are restricted to land acquisition, improvement and expansion of administrative facilities.
Government Services Facilities Development Impact Fund (135) – Per Ordinance 05-18, May 19, 2005 added a development impact fee for additional city facilities as an additional corporate public works yard and future City Hall Civic Center needed as a result of new development and population growth. 5 FY 2024-25 Development Impact Fee Report
CURRENT FEE SCHEDULE – The DIF Program is reviewed annually in conjunction with the development of the CIP to ensure the DIF Program is accounting for all planned future development. The updated DIF Program information is then used to determine the amount of fees available for the funding of the proposed CIP projects. (1) Per Acre
(2) Same fee as Eastern Municipal Water District
Single Family
($ per unit)
Apartments
($ per unit)
Retail
Commercial
($ per acre)
Non-Retail
Commercial /
Industrial
($ per acre)
Public Project
($ per acre)
Water Capital Improvement $ 2,930 $ 2,930 Same as
EMWD(2)
Same as
EMWD(2)
Same as
EMWD(2)
Sewer Capital Improvement $ 200 $ 200 $ 200 / 15 PFU $ 200 / 15 PFU $ 200 / 15 PFU Public Safety Facilities
Police Facilities $ 198 $ 198 $ 2,012 $ 2,012 $ 2,012
Fire Facilities 212 179 1,042 880 880
Subtotal Public Safety Facilities $ 410 $ 377 $ 3,054 $ 2,892 $ 2,892 Park and Open Space Facilities
Park Facility $ 589 $ 497 $ 0 $ 0 $ 0
Park Land Acquisition 1,131 955 0 0 0
Park Land Improvements 1,290 1,090 0 0 0
Subtotal Park and Open Space
Facilities $ 3,010 $ 2,542 $ 0 $ 0 $ 0
Community Amenities $ 630 $ 532 $ 0 $ 0 $ 0
Art in Public Places $ 0 $ 0
1.0% of
Development
Project Valuation
1.0% of
Development
Project Valuation
0.5% of
Development
Project Valuation
Transportation
Carpool Mitigation 90 90 90 90 90
Local Transportation(1) 500 500 500 500 500
Regional Transportation(1) 820 820 820 820 820
Streets & Road Construction 1,468 1,239 7,226 6,102 6,102 Bikeways 49 41 - - -
Traffic Signals 256 216 1,260 1,064 1,064
Subtotal Transportation $ 3,183 $ 2,906 $ 9,896 $ 8,576 $ 8,576 Government Facilities
Public Buildings
(1) $ 65 $ 65 $ 65 $ 65 $ 65
Government Svs Facilities 408 345 2,009 1,697 1,697
Administration 20 17 43 37 37
Subtotal Government Facilities $ 493 $ 427 $ 2,117 $ 1,799 $ 1,799 Total Fees $ 10,856 $ 9,914 $ 15,067 $ 13,267 $ 13,267
DEVELOPMENT IMPACT FEE SUMMARY
Residential Non-Residential
Facility
6 FY 2024-25 Development Impact Fee Report
Financial Summary Report
Statement of Revenues, Expenditures and Changes in Fund Balance For the Year Ended June 30, 2025
Development Impact Fees
Water Capital
Improvement
Sewer Capital
Improvement
Public Safety
Facilities
Park &
Open Space
Fund Balance, Beginning $ 116,904 1,066,757 $ 701,686 $ 2,897,071 $
REVENUES
Fees 43,350 51,600 127,302 773,570
Interest 35,281 4,821 25,709 109,749
Other Revenues - - - -
Total Revenues 56,421 78,631 153,011 883,319
EXPENDITURES
Capital Outlay/Contractual
Services - - - -
Transfer Out - - - -
Total Expenditures - - - -
REVENUES OVER (UNDER)
EXPENDITURES 56,421 78,631 153,011 883,319
Fund Balance, Ending 173,325 1,145,388 854,697 3,780,390 Community
Amenities
Art In Public
Places Transportation Government Facilities
Fund Balance, Beginning $ 194,570 250,532 $ 2,875,905 $ 498,857 $
REVENUES
Fees - 12,800 517,250 125,627
Interest 7,498 - 103,022 18,952
Other Revenues - - - -
Total Revenues 12,800 7,498 620,272 144,579
EXPENDITURES
Capital Outlay/Contractual
Services 3,990 99,596 4,678 -
Transfer Out - - 262,352 -
Total Expenditures 3,990 99,596 267,030 -
REVENUES OVER (UNDER)
EXPENDITURES 8,810 (92,098) 353,242 144,579
Fund Balance, Ending 203,380 158,434 3,229,147 643,436
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Water Capital Improvement Fund
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning (19,122) $ 178,560 $ 476,100 $ 1,158,545 $ 1,066,757 $
REVENUES
Fees 196,310 295,930 673,900 169,940 43,350
Interest 1,372 1,610 8,545 31,849 35,281
Other Revenues - - - 4,624 -
Total Revenues 297,540 197,682 682,445 206,412 78,631
EXPENDITURES
Capital Outlay/Contractual Services - $ - $ - $ - $ - $ Transfer Out - - - 298,200 -
Total Expenditures - - - 298,200 -
REVENUES OVER (UNDER)
EXPENDITURES 297,540 197,682 682,445 (91,788) 78,631
Fund Balance, Ending $ 476,100 178,560 $ 1,158,545 $ 1,066,757 $ 1,145,388 $ Current Fiscal Year $ 297,540 178,560 $ 682,445 $ 206,412 $ 78,631 $ Prior Fiscal Year (2-yr Old Funds) 178,560 - 297,540 682,445 206,412 Prior Fiscal Year (3-yr Old Funds) - - 178,560 177,900 682,445 Prior Fiscal Year (4-yr Old Funds) - - - - 177,900
Prior Fiscal Year (5-yr Old Funds) - - - - -
In Excess of Five Prior Fiscal Years - - - - -
Total Revenue Available $ 476,100 178,560 $ 1,158,545 $ 1,066,757 $ 1,145,388 $ Five-Year Revenue Test Using First In First Out Method
8 FY 2024-25 Development Impact Fee Report
Sewer Capital Improvement Fund
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 297,917 $ 341,070 $ 385,752 $ 451,058 $ 116,904 $
REVENUES
Fees 39,200 42,200 61,400 22,049 51,600
Interest 3,953 2,482 3,906 9,748 4,821
Other Revenues - - - 1,801 -
Total Revenues 44,682 43,153 65,306 33,598 56,421
EXPENDITURES
Capital Outlay/Contractual Services - $ - $ - $ - $ - $ Transfer Out - - - 367,752 -
Total Expenditures - - - 367,752 -
REVENUES OVER (UNDER)
EXPENDITURES 44,682 43,153 65,306 (334,154) 56,421
Fund Balance, Ending $ 385,752 341,070 $ 451,058 $ 116,904 $ 173,325 $ Current Fiscal Year $ 44,682 43,153 $ 65,306 $ 33,598 $ 56,421 $ Prior Fiscal Year (2-yr Old Funds) 43,153 27,371 44,682 65,306 33,598 Prior Fiscal Year (3-yr Old Funds) 27,371 40,875 43,153 18,000 65,306 Prior Fiscal Year (4-yr Old Funds) 40,875 49,546 27,371 - 18,000 Prior Fiscal Year (5-yr Old Funds) 49,546 30,407 40,875 - - In Excess of Five Prior Fiscal Years 180,125 149,718 229,671 - - Total Revenue Available $ 385,752 341,070 $ 451,058 $ 116,904 $ 173,325 $ Five-Year Revenue Test Using First In First Out Method
9 FY 2024-25 Development Impact Fee Report
Public Safety Facility Development Funds
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 498,302 $ 558,627 $ 663,381 $ 640,565 $ 701,686 $
REVENUES
Fees 53,730 100,590 125,011 43,002 127,302
Interest 6,595 4,163 7,508 17,210 25,709
Other Revenues - - - 909 -
Total Revenues 104,754 60,325 132,519 61,121 153,011
EXPENDITURES
Capital Outlay/Contractual Services - $ - $ - $ - $ - $ Transfer Out - - 155,335 - -
Total Expenditures - - 155,335 - -
REVENUES OVER (UNDER)
EXPENDITURES 104,754 60,325 (22,816) 61,121 153,011
Fund Balance, Ending $ 663,381 558,627 $ 640,565 $ 701,686 $ 854,697 $ Current Fiscal Year $ 104,754 60,325 $ 132,519 $ 61,121 $ 153,011 $ Prior Fiscal Year (2-yr Old Funds) 53,659 60,325 104,754 132,519 61,121 Prior Fiscal Year (3-yr Old Funds) 58,233 53,659 60,325 104,754 132,519 Prior Fiscal Year (4-yr Old Funds) 49,849 58,233 53,659 60,325 104,754 Prior Fiscal Year (5-yr Old Funds) 18,397 49,849 58,233 53,659 60,325 In Excess of Five Prior Fiscal Years 336,561 318,164 231,075 289,308 342,967 Total Revenue Available $ 663,381 558,627 $ 640,565 $ 701,686 $ 854,697 $ Five-Year Revenue Test Using First In First Out Method
10 FY 2024-25 Development Impact Fee Report
Park and Open Space Development Funds
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 1,115,110 $ 1,332,272 $ 1,698,493 $ 2,625,823 $ 2,897,071 $
REVENUES
Fees 201,670 377,970 906,010 303,074 773,570
Interest 15,492 9,531 21,319 69,694 109,749
Other Revenues - - - 10,479.96 -
Total Revenues 387,501 217,162 927,329 383,248 883,319
EXPENDITURES
Capital Outlay/Contractual Services - 21,280 - - -
Transfer Out - - - 112,000 -
Total Expenditures 21,280 - - 112,000 -
REVENUES OVER (UNDER)
EXPENDITURES 366,221 217,162 927,329 271,248 883,319
Fund Balance, Ending $ 1,698,493 1,332,272 $ 2,625,823 $ 2,897,071 $ 3,780,390 $ Current Fiscal Year $ 387,501 217,162 $ 927,329 $ 383,248 $ 883,319 $ Prior Fiscal Year (2-yr Old Funds) 217,162 (73,937) 387,501 927,329 383,248 Prior Fiscal Year (3-yr Old Funds) (73,937) 208,704 217,162 387,501 927,329 Prior Fiscal Year (4-yr Old Funds) 208,704 348,393 (73,937) 217,162 387,501 Prior Fiscal Year (5-yr Old Funds) 348,393 55,533 208,704 (73,937) 217,162 In Excess of Five Prior Fiscal Years 610,670 576,417 959,063 1,055,767 981,830 Total Revenue Available $ 1,698,493 1,332,272 $ 2,625,823 $ 2,897,071 $ 3,780,390 $ Five-Year Revenue Test Using First In First Out Method
11 FY 2024-25 Development Impact Fee Report
Community Amenities Development Fund
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2024-25 Project Expenditures
Main St/San Jacinto Mural Project $99,596
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 412,812 $ 247,475 $ 161,020 $ 269,828 $ 250,532 $
REVENUES
Fees 44,730 105,210 176,400 1,260 -
Interest 5,019 1,126 2,444 6,455 7,498
Other Revenues - - - 2,408 -
Total Revenues 106,336 49,749 178,844 10,123 7,498
EXPENDITURES
Capital Outlay/Contractual Services 8,845 $ 70,658 $ 70,035 $ 29,420 $ 99,596 $ Transfer Out 122,132 206,241 - - -
Total Expenditures 192,791 215,086 70,035 29,420 99,596
REVENUES OVER (UNDER)
EXPENDITURES (86,455) (165,337) 108,809 (19,297) (92,098) Fund Balance, Ending $ 161,020 247,475 $ 269,828 $ 250,532 $ 158,434 $ Current Fiscal Year $ 106,336 49,749 $ 178,844 $ 10,123 $ 7,498 $ Prior Fiscal Year (2-yr Old Funds) 49,749 47,063 90,985 178,844 10,123 Prior Fiscal Year (3-yr Old Funds) 4,935 74,385 - 61,565 140,813 Prior Fiscal Year (4-yr Old Funds) - 76,278 - - -
Prior Fiscal Year (5-yr Old Funds) - - - - -
In Excess of Five Prior Fiscal Years - - - - -
Total Revenue Available $ 161,020 247,475 $ 269,828 $ 250,532 $ 158,434 $ Five-Year Revenue Test Using First In First Out Method
12 FY 2024-25 Development Impact Fee Report
Art in Public Places Fund
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2024-25 Project Expenditures
Sallee Park Mural Project $3,990
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning - $ 21,326 $ 99,724 $ 112,068 $ 194,570 $
REVENUES
Fees 23,000 80,196 37,344 82,502 12,800
Interest 65 - - - -
Other Revenues - - - - -
Total Revenues 80,196 23,065 37,344 82,502 12,800
EXPENDITURES
Capital Outlay/Contractual Services 1,739 $ 1,798 $ 25,000 $ - $ 3,990 $ Transfer Out - - - - -
Total Expenditures 1,798 1,739 25,000 - 3,990
REVENUES OVER (UNDER)
EXPENDITURES 78,397 21,326 12,344 82,502 8,810
Fund Balance, Ending $ 99,724 21,326 $ 112,068 $ 194,570 $ 203,380 $ Current Fiscal Year $ 80,196 21,326 $ 37,344 $ 82,502 $ 12,800 $ Prior Fiscal Year (2-yr Old Funds) 19,528 - 74,724 37,344 82,502 Prior Fiscal Year (3-yr Old Funds) - - - 74,724 37,344
Prior Fiscal Year (4-yr Old Funds) - - - - 70,734
Prior Fiscal Year (5-yr Old Funds) - - - - -
In Excess of Five Prior Fiscal Years - - - - -
Total Revenue Available $ 99,724 21,326 $ 112,068 $ 194,570 $ 203,380 $ Five-Year Revenue Test Using First In First Out Method
13 FY 2024-25 Development Impact Fee Report
Transportation Development Funds
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2024-25 Project Expenditures
20-002 Citywide Signal Upgrades $263,030
19-001 Shaver/San Jacinto Traffic Signal $ 4,000
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 1,875,752 $ 1,783,753 $ 1,978,727 $ 2,643,429 $ 2,875,905 $
REVENUES
Fees 166,001 361,448 726,795 182,683 517,250
Interest 23,931 12,982 21,490 70,756 103,022
Other Revenues - - - 12,624 -
Total Revenues 374,430 189,932 748,285 266,063 620,272
EXPENDITURES
Capital Outlay/Contractual Services 2,089 $ 164,655 $ 58,676 $ 28,122 $ 4,678 $ Transfer Out 14,801 279,842 24,908 5,465 262,352
Total Expenditures 179,456 281,931 83,584 33,587 267,030
REVENUES OVER (UNDER)
EXPENDITURES 194,974 (91,999) 664,702 232,476 353,242
Fund Balance, Ending $ 1,978,727 1,783,753 $ 2,643,429 $ 2,875,905 $ 3,229,147 $ Current Fiscal Year $ 374,430 189,932 $ 748,285 $ 266,063 $ 620,272 $ Prior Fiscal Year (2-yr Old Funds) 189,932 197,720 374,430 748,285 266,063 Prior Fiscal Year (3-yr Old Funds) 197,720 248,321 189,932 374,430 748,285 Prior Fiscal Year (4-yr Old Funds) 248,321 83,554 197,720 189,932 374,430 Prior Fiscal Year (5-yr Old Funds) 83,554 64,602 248,321 197,720 189,932 In Excess of Five Prior Fiscal Years 884,770 999,624 884,741 1,099,475 1,030,165 Total Revenue Available $ 1,978,727 1,783,753 $ 2,643,429 $ 2,875,905 $ 3,229,147 $ Five-Year Revenue Test Using First In First Out Method
14 FY 2024-25 Development Impact Fee Report
Government Facility Development Funds
Statement of Revenues, Expenditures and Changes in Fund Balance Last Five Fiscal Years
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25
Fund Balance, Beginning 178,596 $ 219,701 $ 307,934 $ 441,626 $ 498,857 $
REVENUES
Fees 38,549 86,491 130,048 43,103 125,627
Interest 2,556 1,742 3,645 12,366 18,952
Other Revenues - - - 1,762 -
Total Revenues 88,233 41,105 133,693 57,231 144,579
EXPENDITURES
Capital Outlay/Contractual Services - $ - $ - $ - $ - $ Transfer Out - - - - -
Total Expenditures - - - - -
REVENUES OVER (UNDER)
EXPENDITURES 88,233 41,105 133,693 57,231 144,579
Fund Balance, Ending $ 307,934 219,701 $ 441,626 $ 498,857 $ 643,436 $ Current Fiscal Year $ 88,233 41,105 $ 133,693 $ 57,231 $ 144,579 $ Prior Fiscal Year (2-yr Old Funds) 41,105 39,250 88,233 133,693 57,231 Prior Fiscal Year (3-yr Old Funds) 39,250 50,943 41,105 88,233 133,693 Prior Fiscal Year (4-yr Old Funds) 50,943 20,176 39,250 41,105 88,233 Prior Fiscal Year (5-yr Old Funds) 20,176 9,672 50,943 39,250 41,105 In Excess of Five Prior Fiscal Years 68,227 58,555 88,403 139,346 178,596 Total Revenue Available $ 307,934 219,701 $ 441,626 $ 498,857 $ 643,436 $ Five-Year Revenue Test Using First In First Out Method