FY 20-21 FY 21-22 FY 22-23 FY 23-24 FY 24-25
Beginning Fund Balance $ 1,241,628 $ 1,400,210 $ 2,139,408 $ 5,743,808 $ 6,046,328 Revenues
Park Development Fees 159,945 788,446 3,618,284 117,667 491,433 Interest Earnings 16,587 (31,298) 4,066 209,919 349,560 Other - - - - -
Total Revenues 176,532 757,148 3,622,349 327,586 840,993 Expenditures
38-100 Administrative Internal Service Charges 17,950 17,950 17,950 25,065 25,066 Total Expenditures 17,950 17,950 17,950 25,065 25,066
Surplus / (Use of Fund Balance) 158,582 739,198 3,604,399 302,520 815,927 Ending Fund Balance $ 1,400,210 $ 2,139,408 $ 5,743,808 $ 6,046,328 $ 6,862,255 Project Commitments as of 6/30/25
62-126 Manor Park Front Play Area $ 350,000 $ 350,000 $ - $ - $ - 62-131 Farrelly Pool Replacement 98,959 98,959 98,959 98,959 $ 98,959 62-132 Downtown Park Construction 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 62-133 Chabot Park Playground & Ampitheater 1,249,256 1,249,256 1,249,256 1,249,256 1,249,256 27,620 27,620 27,620 - -
62-141 Steven Taylor Sanctity of Life Memorial - - - - 140,678 Total Committed Projects $ 4,725,836 $ 4,725,836 $ 4,375,836 $ 4,348,215 $ 4,488,893 Fund Balance:
Encumbered - $ - $ - $ - $ - $
Commited 4,725,836 4,725,836 4,375,836 4,348,215 4,488,893 Uncommitted (3,325,625) (2,586,427) 1,367,972 1,698,113 2,373,362 Total Fund Balances $ 1,400,210 $ 2,139,408 $ 5,743,808 $ 6,046,328 $ 6,862,255 Available Revenue - Current Fiscal Year $ 158,582 $ 739,198 $ 3,604,399 $ 302,520 $ 815,927 Available Revenue - Prior Fiscal Year (2 year old funds) 746,035 158,582 739,198 3,604,399 302,520 Available Revenue - Prior Fiscal Year (3 year old funds) 162,894 746,035 158,582 739,198 3,604,399 Available Revenue - Prior Fiscal Year (4 year old funds) (738,750) 162,894 746,035 158,582 739,198 Available Revenue - Prior Fiscal Year (5 year old funds) 622,432 (738,750) 162,894 746,035 158,582 Available Revenue Greater Than Five Prior Fiscal Years 449,018 1,071,450 332,700 495,594 1,241,628 Total Available Revenue $ 1,400,211 $ 2,139,409 $ 5,743,808 $ 6,046,328 $ 6,862,256
CITY OF SAN LEANDRO
ANNUAL DEVELOPMENT IMPACT FEE REPORT
PARK DEVELOPMENT FEE FUND - FUND 122
FISCAL YEAR 2024-25
Five-Year Revenue Test Using First In First Out Method
ATTACHMENT C