City Council and Concurrent Authorities
January 10, 2023

ATTACHMENT A

ATTACHMENT A
Table of Contents I
Council Members II
List of Principal Officials III
Letter of Transmittal IV - V

PUBLIC FACILITIES FEE REPORT
Legal Requirements VI - VII
Description of Public Facility Fees VIII - IX

FINANCIAL SUMMARY
Revenues Summary 1
Expenditures Summary 2
Available Fund Balances Summary 3

DEVELOPMENT IMPACT FEES
Traffic Signal Impact Fee 4 - 7
Street Improvement Impact Fee 8 - 10
Community Recreation Centers 11 - 13
City Office Space Impact Fee 14 - 16
Fire Stations Impact Fee 17 - 19
Libraries Impact Fee 20 - 22
Police Stations Impact Fee 23 - 25
Parkland Impact Fee 26 - 28
Street Trees Impact Fee 29 - 31
Street Signs Impact Fee 32 - 34
Street Lights in Lieu Impact Fee 35 - 37
Air Quality Impact Fee 38 - 40
Administration Fee 41 - 42
Regional Transportation Impact Fee 43 - 45
Water Connection Fee 46 - 48
Delta Surface Water Connection Fee 49 - 51
Wastewater Connection Fee 52 - 54
Pass-Though Fees 55 - 58

SUPPLEMENTAL REPORTS
Deferred Impact Fee Summary 59
Outstanding Interfund Loans Summary 60
Public Improvement Expenditures Summary 61
Five Years Capital Improvement Programs 62 - 63
City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2021-22

TABLE OF CONTENTS
I

ATTACHMENT A

KIMBERLEY WARMSLEY

COUNCILMEMBER
District 6
KEVIN J. LINCOLN II
MAYOR

CITY OF STOCKTON

CITY COUNCIL

SOL JOBRACK

COUNCILMEMBER
District 1

CHRISTINA FUGAZI
VICE MAYOR
District 5

DAN WRIGHT

COUNCILMEMBER
District 2

PAUL CANEPA

COUNCILMEMBER
District 3

SUSAN LENZ

COUNCILMEMBER
District 4

ATTACHMENT A
Kevin J. Lincoln II Mayor
Christina Fugazi Vice Mayor Dist 5
Sol Jobrack Council Member Dist 1
Dan Wright Council Member Dist 2
Paul Canepa Council Member Dist 3
Susan Lenz Council Member Dist 4
Kimberley Warmsley Council Member Dist 6
Harry Black City Manager
Lori Asuncion City Attorney
Eliza Garza City Clerk
William Crew Deputy City Manager II
Jay Kapoor Deputy City Manager II
Courtney Christy Deputy City Manager
Kimberly K Trammel Chief Financial Officer
Stephanie Ocasio Director of Community Development
Jodi Almassy Director of Public Works/City Engineer
Stanley McFadden Police Chief
Richard Edwards Fire Chief
Carrie Wright Director of Economic Development
Kristine Farro Director of Community Services
Allison Dichoso Director of Human Resources
Norbert Ruijling Director of Information Technology
Mel Lytle Director of Municipal Utilities

PRINCIPAL OFFICIALS
City Officials
Executive Team
City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2021-22
III

ATTACHMENT A
December 22,2022
TO: Harry B lack, City Manager
FROM: Kimberly Trammel, Chief Financial Officer
SUBJECT: FY 2021- 22 PUBLIC FACILITY FEE ANNUAL REPORTS In accordance with the provisions of the State of California and Government Code Section 66006, as amended, I hereby submit the Annual Report for the Public Facilities Fee (PFF) program of the City
of Stockton for the fiscal year ended June 30, 2022. The prior fiscal year's data is for com
parative purposes only. State law requires the City to prepare and make available to the public an Annual
Report for each fund established to account for PFFs within 180 days of the end of the fiscal year. The City Council must consider the Annual Report of the Public Facilities Fee Program at a regularly scheduled public meeting, no less than fifteen days after the information is m ade available to the public.

Background
The Public Facilities Fee Program has been in effect in Stockton since 1988-89. On July 6, 1988, the
City Council adopted Stockton Municipal Code Section 16.72.260 et seq. (Ordinance No. 56- 88 S.C.) establishing the authority to impose P ublic Facilities Fee. On September 12, 1988, the City Council adopted Resolution No. 88-0616 establishing that PFFs be paid a t the time the City issues a development building permit . The City of S tockton began collect ion of the fees in Nove
mber 1988.

The City of Stockton collects fees when it issues building permits for the purpose of mitigating im
pacts caused by new development on certain public facilities. The fee revenue is then used to fi
nance the acquisition, construction, and improvement of public facilities needed as a result of new
development . Separate funds have been established to account for PFF s in each of the fol
lowing categories:

Traffic Signals Fee Street Trees Fee
Street Improvements Fee Street Signs Fee
Regional Transportation Impact Fee Street Lights in Lieu Fee Community Recreation Centers Fee Air Quality Mitigation Fee City Office Space Fee Water Connections Fee
Fire Stations Fee Delta Surface Water Connections Fee
Libraries Fee Wastewater Connections Fee
Police Stations Fee Public Facilities Fee – Administration Fee Parkland Fee Agricultural Land Mitigation Fee
Water Impact Mitigation Fee County Facilities Impact Fee Mossdale Tract Development Fee

ATTACHMENT A
This report outlines the purpose for each of these fees. Some PFFs (Regional Transportation Impact Fees, Water Impact Mitigation Fees, County Facilities Impact Fees, Agricultural Land Mitigation Impact Fees and Mossdale Tract Development Fees) are collected and retained by the City, then remitted on a quarterly or semi-annually basis to the appropriate entity.

Information in the Annual Report
As specified by State law, the Annual Report must include a brief description of the type of fees in the fund, the beginning and ending fund balances by public facility type for the fiscal year, as well as any changes to the fund balance, the fees collected and the interest earned. The report must also present the amount of the fees, interest, other income, expenditures, any amount required to be refunded during the fiscal year, and fee schedules, as well as a description of each inter-fund transfer or loan made. Additional State repo1ting requirements can be found in the "Supplemental Reports" section, which include public improvement expenditures details of the reporting fiscal year, as well as future five-year capital cost projections and funding source information.

Government Code section 66001 (2) requires the local agency to identify the use to which the fee is to be allocated; and if the use is financing public facilities, the facilities shall be identified. In determining required findings under Government Code section 66001, subsection (D), the City of Stockton practices a first-in, a first-out method to spend the collected fees. Government Code section 66006 (F) requires: "An identification of an approximate date by which the construction of a public improvement will commence if the agency determines that sufficient funds have been collected to complete financing on an incomplete public improvement ... ". The City of Stockton does not earmark collected impact fees for any specific public improvement. Instead, the City identifies the projects that impact fees should be allocated to in the City's Five-Year Capital Improvement Program (CIP), which is presented to the City Council for approval each year. This document also includes the CIP program illustrating the planned uses for the PFF funds.

The "Supplemental Reports" section contains info1mation regarding deferred impact fees (accounts receivable balances) and inter-fund loans representing borrowing amongst City government funds. Per the City's Administrative Guidelines for the Public Facilities Fee Program, the City of Stockton has a fee deferral program. As of June 30, 2022, the City deferred $696,156 in fees under this program. This amount does not reflect fees the City waived in whole or in part under programs meant to encourage certain development.

The City also has $4,630,783 in outstanding PFF interfund loans. In August of 2018, City Council approved a repayment plan for these outstanding PFF interfund loans (Reso. #2018-08-21-1107).

Development impact fees must be reasonably related to the development impact in which they address. The relationship between each PFF and its purpose for which the fee is charged is identified in each of the repo1ts prepared.
���

CHIEF FINANCIAL OFFICER
V

ATTACHMENT A

LEGAL REQUIREMENTS
A. REQUIREMENTS FOR DEVELOPMENT IMPACT FEES
State law (California Government Code Section 66006) requires each local agency that imposes AB1600 development impact fees to prepare an annual report providing specific information about those fees. Within the AB1600 legal requirements, it stipulates that fees imposed on new development have the proper nexus to any pr oject on which they are im posed. In addition, AB1600 imposes certain accounting and reporting requirements with respect to the fees collected.

The fees, for accounting purposes, must be segregated from the general funds of the City and from other funds or accounts containing f ees collected for other improve ments. Interest on each development fee fund or account must be credited to that f und or account and used only for the purposes for which the fees were collected.

Curre
nt California Government Code Section 66006 (b) requires that for each separate fund the local agency shall , within 180 days after the las t day of each fiscal year , m ake available to the public the information shown below for the most r ecent fiscal year:
 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 unexpende d revenues exceeding the a mount to be refunded.

Califo
rnia Government Code Section 66001 (d) requires the local agency make all of the following findings every fifth year with respect to that portion of the account remaining unexpended, whether committed or uncommitted:
• Ident
ify the purpose to which the fee is to be allocated.
• Demonstrate a reasonable relationship b etween the fee and purpose for which it is charged.
• Identify all s ources and am ounts of funding anticipated to co mplete financing in incomplete improvements. *
• Designate the approximate dates on which the funding is expected to be deposited into the appropriate account or fund. *

ATTACHMENT A
• In any action imposing a fee as a condition of approval of a development project by a local agency, the local agency shall determine how there is a reasonable relationship between the am ount of the fee and the cost of t he public facility or portion of the public facility attributable to the development on which the fee is imposed.*
* See the C
ity’s Fiscal Years 2021 – 2026 Capital Improvement Program adoption for more information.

B. ADDITIONAL NOTES
The State of California Government Code Section 66002 requires loca l agencies that have developed a fee program to adopt a Capital Improvement Plan ( CIP) indicating the approximate location, size, and timing of projects, plus an estimate for the cost of all facilities or improvements to be fi nanced by fees. A formal CIP is recommended, at a minimum, as a five-year plan. The City annually produces a five-year CIP which helps to maintain and update the City’s General Plan. Further, it iden tifies situations where infrastructure is needed to accommodate the planned development.

The
CIP relates the City’s annual capital expenditures to a long-range plan for public improvements.

By relating the plan for public improvements to the City’s capacity for funding, and scheduling expenditures over a period of years, the CIP helps maximize the funds available.

On A
ugust 20, 2019, City Council approved Resolution #2018-07-17-1302 which extended t he Stockton Economic Stimulus Program (SESP), adopted by City Council on November 17, 2015.

Effective July 31, 2020, the program will remain the same and will run until Council approves a revision to the Public Facility Fees based on an updated Nexus report. SESP program includes Public Facilities Fee reduction that provides for development impact for both single-family and multi-family projects in Stockton. The areas of Public Facilities Fees reduced include city buildings and facilities, city parks and street improvements. The total fee reduction per single family home is $ 19,246 and $14,080 per unit for multi -family residential. The Program offers no tolling conditions for disadvantaged and non-disadvantaged areas and increase developer’s permit limitations to 30 per subdivision and 80 citywide.

C. A REASONABLE RELATIONSHIP BETWEEN THE FEE AND THE PURPOSE FOR

WHICH IT IS CHARGED
The Public Facilities Fee Program has been in effect in Stockton since fiscal year 1988-89. On July 6, 1988, the City Council adopted Stockton Municipal Code 16.72.260 et seq. (Ordinance # 56- 88 S.C.) establishing the authority for imposing Public Facility Fees. In general, the City is reliant upon the Public Facility Fee revenues to cover large future capital facility needs and/or commitments to mitigate the impacts of new development. The City’s capital improvements provide infrastructure to the residents and businesses in Stockton to keep pace with ongoing development in, and adjacent to, the community. Public Facility Fees have been periodically increased in accord ance with the Engineering News Record Construction Cost Index, at which time the Capital Improvement Program has been updated to reflect those costs. The program sets forth the relationship between contemplated future development, facilities needed to serve future development and the estimated costs of those improvements based on the current General Plan for build-out. The City's current General Plan was adopted in 2018.

ATTACHMENT A
D. FUNDING OF INFRASTRUCTURE
Capital Improvement P lan identifies all funding sources and amounts for individual pr ojects through FY 2026. The CIP is updated annually to reflect the current infrastructure needs of the City. As a CIP project is identified, the project is evaluated to determine the portion of the project that will service existing residents and businesses versus new development.

Once
the determination of use is made, the pe rcentage of use attributable to new developm ent is then funded by the appropriate impact development fee based on the type of project. The percentage of use associated with existing residents or businesses are funded from other appropriate sources as identified on each individual project in the CIP sheet. All future planned infrastructure needs are outlined in the Capital Improvement Progra m. The fundi ng and commencement dates for projects are adjusted, as needed, to reflect the needs of the community.

E. DESCRIPTION OF PUBLIC FACILITY FEES, as r equired by California Government Code Section 66006 (b):

Traffic Signal Impact Fee – Pro vides for traffic signals as growth and development warrants and in compliance with the City’s Traffic Signal Priority Rating List.

Street Improvement Impact Fee – Provide s for a specific set of off -site non -adjacent street improvements necessary to accommodate the increase in transportation needs and traffic generated by new development.

Regional Street Improvements (RTIF ) – Provides for regional transportation improvements in San Joaquin County (in conjunction with other cities) and addresses traffic congestion as a result of new development.

Community Recreation Center Impact
Fee – Provides for the construction and/or expansion of Community Recreation Centers as required by growth.

City Office Space Impa ct Fee – Provides for additional administrative office space of City departments in order to maintain City administrative and general services as the City grows due to new development.

Fire Impact Fee – Provides for new or relocation of fire stations as required by growth resulting from new development.

Libraries Impact Fee – Provide s for new libraries as required by growth and new development.

Police Stations Impact Fee – Provides for expansion of police stations as required by growth and new development.

Parkland Impact Fee – Provides
for the acquisition of land and the development of regional and neighborhood parks.

Street Trees Impact Fee – Pr
ovides for necessary trees as new development is established.

Street Signs Impact Fee – Provides for necessary street signs as new development is established.

Street Lights in Lieu Impact Fee – Provides for proportionate cost of street light installation for new subdivisions of four or less parcels and single lot development.

Air Quality Impact Fee – Provides
for the partial mitigation of adve rse environmental effects and establish a formalized process for air quality standards as growth and development required.

Water Connection Fee – P rovides for expansion of production and distribution facilities in the municipal water utility as growth and development required.

ATTACHMENT A
Delta Water Supply Project Surface Water Connection Fee – Provides for a portion of the annual debt service related to the Delta Water Supply Project; the unrestricted fund balance will be used to establish the Rate Stabilization Fund and early retirement of the Delta Water Supply Project debt.

Wastewater Connection Fee – Provides for expansion of collection and treatment capabilities in the wastewater utility as growth and development required.

Public Facilities Fee Program – Admin istration Fee – Provides for the administrative costs of the Public Facilities Fees Program; costs are recovered through the assessment charges as a percentage of fees collected.

PASS THROUGH FEES
The City collect s these fees and remits to various governmental entities, organizations, or trusts.

Agricultural Land Mitigation Impact Fee – To mitiga te for the loss of agricultural land in the City of Stockton through conversion to private urban uses, including residential, commercial, and industrial development. Fees collected by the C ity are remitted to the Central Valley Farmland Trust for administration and monitoring of the City’s Agricultural Land Mitigation Program.

Water Impact Mitig ation Fee – To mitigate for the impact on water and to finance the cost of the New Malones Water Conveyance Project. Fees collected by the City are remitted to Stockton East Water District (SEWD).

County Facilities Impact Fee – To mitigate for the loss of agricultural land and to finance the construction of region- serving capital facilities caused by future development in San Joaquin County. Fees collected by the City are remitted to the San Joaquin County Administrator.

Mossdale Tract Development Fee – To provide funding for 200- year levee improvements in compliance with SB5 within the Mossdale Tract Area (from the SJAFCA Mossdale Nexus Study Update May 2022/2022-10-18-1601) and to finance the flood risk reduction program and flood control facilities. Fees collected by the C ity are remitted to the San Joaquin Area Flood Control Agency (SJAFCA).

ATTACHMENT A
Fee Type FY2020-21
Revenues
FY2021-22
Revenues Changes Percentage
Changes
Traffic Signals Impact Fee 416,967$ 484,243$ $ 67,276 16% Street Improvements Fee 932,722 2,600,310 1,667,588 179% Community Recreation Centers Fee 26,110 110,139 84,029 322% City Office Spaces Fee 28,904 112,112 83,208 288% Fire Stations Impact Fee 60,446 256,218 195,772 324% Libraries Impact Fee 84,743 30,969 (53,774) -63% Police Stations Fee 63,276 290,843 227,567 360% Parkland Impact Fee 12,359 (209,205) (221,564) -1793% Street Trees Fee (552) (11,738) (11,186) 2026% Street Signs Fee 20,701 8,381 (12,320) -60% Street Lights Impact Fee (645) (13,738) (13,093) 2030% Air Quality Impact Fee 578,388 1,831,191 1,252,803 217% Administration Fee 871,102 898,418 27,316 3% Regional Transportation Impact Fee 2,962,222 3,115,915 153,693 5% Water Connection Fee 1,653,851 1,954,216 300,365 18% Delta Water Surface Fee 5,798,789 5,265,764 (533,025) -9% Wastewater Connection Fee 4,606,378 3,622,861 (983,517) -21% Total Fee Revenues 18,115,761$ 20,346,899$ 2,231,138$ 12% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2022
This section provides a summary the total revenues for all impact fee types and the changes of revenues from prior fiscal year and the current fiscal year. As of June 30, 2022, the total PFF revenues is $20,346,899 an increase of 12% from prior fiscal year.

PFF Fee Revenues Summary

ATTACHMENT A
Fee Type FY2020-21
Expenditures
FY2021-22
Expenditures Changes Percentage
Changes
Traffic Signals Impact Fee 200,661$ 862$ $ (199,799) -100% Street Improvements Fee 137,299 2,407,872 2,270,573 1654% Community Recreation Centers Fee 25,565 83,522 57,957 227% City Office Spaces Fee 757 3,357 2,600 343%
Fire Stations Impact Fee 34,187 165,533 131,346 384% Libraries Impact Fee 1,048,514 3,446,178 2,397,664 229% Police Stations Fee 17,752 158,197 140,445 791%
Parkland Impact Fee 15,927 68,852 52,925 332%
Street Trees Fee 137 164 27 20%
Street Signs Fee 68 85 17 26%
Street Lights Impact Fee 161 192 31 19%
Air Quality Impact Fee (81,163) 36,262 117,425 -145% Administration Fee 245,730 285,538 39,808 16% Regional Transportation Impact Fee 4,324 26,644 22,320 516% Water Connection Fee 2,479,500 2,496,970 17,470 1% Delta Water Surface Fee 2,759 4,914 2,155 78%
Wastewater Connection Fee 5,492,764 5,717,164 224,400 4% Total Expenditures 9,624,942$ 14,902,306$ 5,277,364$ 55% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2022
PFF Fee Expenditures Summary
This section provides a summary of expenditures of all PFF fee types and the increase and decrease of expenditures from prior fiscal year and the current fiscal year. As of June 30, 2022, the total PFF expenditures is $14,902,306 an increase of 55% in expenditures as compared to prior fiscal year.

ATTACHMENT A
Fee Type FY2020-21
Fund Balance
FY2021-22
Fund Balance Changes Percentage
Changes
Traffic Signals Impact Fee $ 1,598,271 $ 2,337,156 $ 738,885 46% Street Improvements Fee 7,911,699 9,470,259 1,558,560 20% Community Recreation Centers Fee (2,506,509) (2,413,033) 93,476 -4% City Office Spaces Fee 301,125 420,788 119,663 40% Fire Stations Impact Fee (1,509,031) (1,276,818) 232,213 -15% Libraries Impact Fee 697,339 820,436 123,097 18% Police Stations Fee (576,649) (293,552) 283,097 -49% Parkland Impact Fee 5,000,483 5,560,131 559,648 11% Street Trees Fee 53,141 41,238 (11,903) -22% Street Signs Fee 58,749 67,046 8,297 14% Street Lights Impact Fee 198,786 84,857 (113,929) -57% Air Quality Impact Fee 4,795,986 5,874,232 1,078,246 22% Administration Fee 1,827,521 2,613,060 785,539 43% Regional Transportation Impact Fee 12,701,004 15,790,275 3,089,271 24% Water Connection Fee (5,591,357) (3,986,192) 1,605,165 -29% Delta Water Surface Fee 8,869,910 14,130,760 5,260,850 59% Wastewater Connection Fee 6,222,135 3,520,717 (2,701,418) -43% Total PFF Available Fund Balances 40,052,603$ 52,761,361$ 12,708,758$ 32% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2022
PFF Available Fund Balances Summary
This section provides a summary of the available fund balances (excluding encumbrances and CIP appropriations) for each PFF fee type and the changes in available fund balances. As of June 30, 2022, the total PFF available fund balance is $52,761,361, an increase of $12,708,758 from prior fiscal year.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance:

City wide (610) 508,805$ 458,057$
Zone 1 (611) 267,495 344,002
Zone 2 (612) 268,746 344,970
Zone 3 (613) 402,687 448,269
Zone 4 (614) 189,737 258,478
Total Beginning Fund Balance 1,637,470$ 1,853,776$ Revenues:

Impact Fee:

City wide (610) 123,614$ 167,547$
Zone 1 (611) 81,714 23,174
Zone 2 (612) 81,233 35,443
Zone 3 (613) 53,279 201,024
Zone 4 (614) 72,205 125,567
Interest (including FMV):

City wide (610) 22,530 (68,514)
Zone 1 (611) (5,207) -
Zone 2 (612) (5,009) -
Zone 3 (613) (7,697) -
Zone 4 (614) (3,464) -
Other miscellaneous:

City wide (610) 3,769 -
Total Revenues 416,967$ 484,243$
Expenditures:

Operating:

City wide (610) 661$ 862$
Capital improvement (CIP):

City wide (610) 81,180 -
Total Expenditures 81,841$ 862$
Other Financing Sources (Uses):

Transfers out:

City wide (610) (118,820)$ -
Total Other Financing Sources (Uses) (118,820)$ - Excess (Deficiency) of Revenues Over Expenditures:

City wide (610) (50,748)$ 98,172$
Zone 1 (611) 76,507 23,174
Zone 2 (612) 76,224 35,443
Zone 3 (613) 45,583 201,024
Zone 4 (614) 68,741 125,567
Total Excess (Deficiency) of Revenues Over Expenditures 216,307$ 483,381$ Ending Fund Balance:

City wide (610) 458,057$ 556,229$
Zone 1 (611) 344,002 367,177
Zone 2 (612) 344,970 380,414
Zone 3 (613) 448,269 649,293
Zone 4 (614) 258,478 384,045
Total Ending Fund Balance 1,853,776$ 2,337,156$ City of Stockton - Public Facilities Fee (PFF) Report
Traffic Signal Impact Fee Fund 310-311 All Zones
Financial Statement for the Fiscal Year Ended June 30, 2022 Income Statement

ATTACHMENT A
FY 2020-21 FY 2021-22
City of Stockton - Public Facilities Fee (PFF) Report
Traffic Signal Impact Fee Fund 310-311 All Zones
Financial Statement for the Fiscal Year Ended June 30, 2022 Assets:

Cash and cash equivalent 1,834,994$ 2,402,863$ Fair Market Value (FMV) 17,922 (71,443)
Interest receivable 4,703 5,520
Accounts receivable 7,706 7,706
Deferred fee receivable 13,192 13,192
Allowance for uncollectible (7,489) (7,489)
Total Assets 1,871,027$ 2,350,350$
Liabilities:

Retention 4,059$ -$
Deferred fees revenue 13,192 13,192
Total Liabilities 17,251$ 13,192$
Total fund balance 1,853,776$ 2,337,156$
CIP appropriations/reserved for encumbrances 255,505 -
Ending Available Fund Balance (Deficit) 1,598,271$ 2,337,156$ Purpose:

Balance Sheet
Deferral Program:

In 2017, the City Council approved (Reso. #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the total outstanding deferred impact fees is $13,192 since the program inception.

Traffic Signal Impact Fee Annual Report Notes
Provides for new and existing traffic signals as growth and new developments warrant.

The total Traffic Signal Impact fee revenues and investment interest received in FY 2021-22 from all areas is $484,243 compared to prior fiscal year of $416,967. The fund incurred $862 in operating expenditures. There are no CIP cost allocation and no outstanding encumbrances in FY 2021-22. The ending available fund balance as of June 30, 2022 is $2,337,156.

Revenues, Expenditures & Fund Balance:

Other Financing Sources (uses) (Transfers In and Transfers Out):

There are no transfer in and transfer out to fund capital improvement projects in FY 2022.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Single Family (Detached PURD, SFD) Single Family D.U 10 110.00$ 110.00$ Condominium (PURD, SFA) Multi-family D.U. 8.6 94.00$ 94.00$ Mobile Home Multi-family D.U. 5.4 59.00$ 59.00$ Apartment Multi-family D.U. 6.1 66.50$ 66.50$ Retirement Village Guestroom D.U. 3.3 36.00$ 36.00$ Hotel Guestroom Room 11 122.00$ 122.00$
Motel Guestroom Room 9.6 106.00$ 106.00$
Daycare/Preschool Retail 1000 sq ft 79 866.00$ 866.00$ Daycare/Preschool Retail Student 5 55.00$ 55.00$ Elementary/Intermediate School * Student 0.5 5.50$ 5.50$ High School * Student 1.2 13.25$ 13.25$
Junior College/Community College * Student 1.6 17.75$ 17.75$ University * Student 2.4 26.50$ 26.50$
Church and Accessory Uses * 1000 sq ft 7.7 84.50$ 84.50$ Industrial-Warehouse Manufacturer Warehouse 1000 sq ft 7.6 83.25$ 83.25$ Industrial-Warehouse Manufacturer Warehouse Acre 80.8 885.00$ 885.00$ Industrial Service Retail 1000 sq ft 20.26 223.00$ 223.00$ Truck Terminal/Distribution Center Warehouse 1000 sq ft 9.86 108.00$ 108.00$ Mini/Self Storage Warehouse 1000 sq ft 2.8 30.75$ 30.75$ Lumber Yard Retail 1000 sq ft 34.5 379.00$ 379.00$ Lumber Yard w/open storage and sales Retail Acre 148 1,622.00$ 1,622.00$ Home Improvement Center Retail 1000 sq ft 64.6 709.00$ 709.00$ Shopping Centers (in square feet):
less than 50,000 Retail 1000 sq ft 116 1,271.00$ 1,271.00$ 50,000 to 99,999 Retail 1000 sq ft 79.1 866.00$ 866.00$ 100,000 to 199,999 Retail 1000 sq ft 60.4 662.00$ 662.00$ 200,000 to 299,999 Retail 1000 sq ft 49.9 547.00$ 547.00$ 300,000 to 399,999 Retail 1000 sq ft 44.4 486.00$ 486.00$ 400,000 to 499,999 Retail 1000 sq ft 41.6 456.00$ 456.00$ 500,000 to 999,999 Retail 1000 sq ft 35.5 389.00$ 389.00$ 1,000,000 to 1,250,000 Retail 1000 sq ft 31.5 345.00$ 345.00$ Boat Launching Ramp Retail Space 3 33.50$ 33.50$ Free-Standing Retail/Neighborhood Market Retail 1000 sq ft 73.7 808.00$ 808.00$ Ambulance Dispatch Retail 1000 sq ft 73.7 808.00$ 808.00$ Service Station (> 2 pumps or 4 nozzles) Retail Site 748 8,193.00$ 8,193.00$ Truck Stop Retail Site 825 9,036.00$ 9,036.00$ Used Car Lot (no service) Retail Acre 55 603.00$ 603.00$ New Car Dealer/New Boat Dealer/Car Rental Retail 1000 sq ft 44.3 485.00$ 485.00$ Auto center Dealership Retail 1000 sq ft 31.25 342.00$ 342.00$ General Auto Repair/Body Shop Retail 1000 sq ft 27.2 298.00$ 298.00$ Self Service Car Wash Retail Stall 52 571.00$ 571.00$ Automatic Car Wash Retail Site 900 9,859.00$ 9,859.00$ Auto Supply Retail 1000 sq ft 89 976.00$ 976.00$ Drug Store/Pharmacy Retail 1000 sq ft 43.9 482.00$ 482.00$ Discount Store Retail 1000 sq ft 71.16 780.00$ 780.00$ Supermarket Retail 1000 sq ft 125.5 1,373.00$ 1,373.00$ Convenience Market Retail 1000 sq ft 574.48 6,293.00$ 6,293.00$ Convenience Market dispensing Fuel (maximum
of 2 pumps or 4 nozzles) Retail 1000 SF 887.06 9,718.00$ 9,718.00$ Clothing Store Retail 1000 SF 31.3 343.00$ 343.00$ City of Stockton - Public Facilities Fee (PFF) Report
Traffic Signals Impact Fees Schedule
Fiscal Year 2021-22

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Single Family (Detached PURD, SFD) Single Family D.U 10 110.00$ 110.00$ Condominium (PURD, SFA) Multi-family D.U. 8.6 94.00$ 94.00$ City of Stockton - Public Facilities Fee (PFF) Report
Traffic Signals Impact Fees Schedule
Fiscal Year 2021-22
Paint/Hardware Store Retail 1000 SF 51.3 562.00$ 562.00$ Variety Store Retail 1000 SF 14.4 157.00$ 157.00$ Video Rental Store Retail 1000 SF 57.3 628.00$ 628.00$ Furniture Store/Appliance Store Retail 1000 SF 4.35 47.50$ 47.50$ Department Store Retail 1000 SF 35.8 391.00$ 391.00$ Hair Salon/Dog Grooming Retail 1000 SF 25.5 279.00$ 279.00$ Bar/Tavern Retail 1000 SF 40 438.00$ 438.00$ Laundromat/Dry Cleaners Retail 1000 SF 50 548.00$ 548.00$ Bakery/Craft Store/Yogurt Shop Retail 1000 SF 43.9 482.00$ 482.00$ Carpet-Floor/Interior Decorator Retail 1000 SF 5.6 61.00$ 61.00$ Financial Institution Office 1000 SF 189.95 2,081.00$ 2,081.00$ Financial Institution w/drive-up Office 1000 SF 290 3,178.00$ 3,178.00$ Free Standing Automatic Teller Office Unit 160 1,753.00$ 1,753.00$ Mortgage Company Office 1000 SF 60.4 662.00$ 662.00$ Quality Restaurant (Breakfast not served) Retail 1000 SF 95.62 1,046.00$ 1,046.00$ Dinner House Restaurant/Dinner Only Retail 1000 SF 56.3 617.00$ 617.00$ High Turnover/Sit Down Restaurant/Pizza Retail 1000 SF 164.4 1,801.00$ 1,801.00$ Fast Food Restaurant Retail 1000 SF 777.29 8,514.00$ 8,514.00$ Fast Food Restaurant w/drive-thru Retail 1000 SF 680 7,450.00$ 7,450.00$ Library Office 1000 SF 45.5 497.00$ 497.00$ Hospital Office Bed 12.2 135.00$ 135.00$
Hospital Office 1000 SF 16.9 186.00$ 186.00$ Nursing Home/Convalescent Center Guestroom Bed 2.7 30.00$ 30.00$ Clinic/Weight Loss/Aerobics/Karate/Dance Office 1000 SF 23.8 262.00$ 262.00$ Medical Office Office 1000 SF 54.6 597.00$ 597.00$ General Office to Medical Office Office 1000 SF 36.9 405.00$ 405.00$ General Office (in square feet):
less than 100,000 Office 1000 SF 17.7 195.00$ 195.00$ Over 100,000 Office 1000 SF 14.3 156.00$ 156.00$ Office Park Office 1000 SF 11.4 125.00$ 125.00$ Government Offices Office 1000 SF 68.9 755.00$ 755.00$ Public Clubhouse/Meeting Rooms, Halls Office 1000 SF 19 208.00$ 208.00$ Recreation Center (private development) Office 1000 SF 30 328.00$ 328.00$ Family Recreation Center-Billiards, etc. Retail 1000 SF 60.4 662.00$ 662.00$ Batting Cages Retail Cage 6 65.50$ 65.50$ Tennis/Racquetball Club Retail Court 30 328.00$ 328.00$ Notes: All fee areas are subject to additional 3.5% Administrative Fee; Per California Government Code Section 66001(e), Public Facility Fees (PFF) are non-refundable.

For additional information or questions regarding to Traffic Signal Impact Fees, please contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 22,469,704$ 23,265,127$ Revenues:

Impact fee 934,939$ 3,067,383$
Interest (including FMV) (2,217) (720,072)
Other miscellaneous - 253,000
Total Revenues 932,722$ 2,600,310$
Expenditures:

Operating 32,546$ 131,306$
Capital improvement (CIP) 47,578 1,994,557
Total Expenditures 80,124$ 2,125,864$
Other Financing Sources (Uses):

Transfers in -$ 195,493$
Transfers out (57,175) (282,008)
Total Other Financing Sources (Uses) (57,175)$ (86,515)$ Excess (Deficiency) of Revenues Over Expenditures 795,423$ 387,932$ Ending Fund Balance 23,265,127$ 23,653,058$
Assets:

Cash and cash equivalent 23,066,478$ 26,390,617$ Fair Market Value (FMV) 218,430 (787,763)
Interest receivable 57,318 60,813
Accounts receivable 246,412 246,412
Deferred fee receivable 459,533 459,533
Allowance for uncollectible (114,816) (114,816)
PFF interfund loan receivable 3,256,742 3,100,993
PFF inter-fund loan allowance (3,256,742) (3,100,993) Total Assets 23,933,356$ 26,254,797$
Liabilities:

Accounts payable 24,495.89$ 1,959,555$
Retention 1,550 -
Deferred fee revenue 642,183 642,183
Total Liabilities 668,229$ 2,601,738$
Total fund balance 23,265,127$ 23,653,058$
CIP appropriations/reserved for encumbrances 15,353,428 14,182,799 Ending Available Fund Balance (Deficit) 7,911,699$ 9,470,259$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Improvement Impact Fee Fund 310-312
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Improvement Impact Fee Fund 310-312
Street Improvement Im pact Fee Annual Report Notes
Purpose:

Provides for traffic improvements necessary to accommodate the increase in transportation needs and traffic generated by new developments.

Revenues, Expenditures & Fund Balance:

The total revenues received by Street Improvement Impact Fee in FY 2021-22 is $2,600,310 compared to the prior fiscal year of $932,722. The total expenditures (including operating and capital improvement projects) is $2,125,864 in FY 2022. The ending fund balance on June 30, 2022 is $23,653
,058 whereas the available fund balance for projects is $9,470,259.

Other Financing Sources (Transfers In and Tran sfers O ut):

In FY 2021-22, Street Improvement Impact Fee has received a total transfer in of $195,493 from PFF Re creation Center and PFF Police Stations for the interfund loan repayments required by Council Reso. #2018-08-21-1107. The fund also transferred out of $282,008 ($242,263 to CIP fund for capital improvement projects and $39,745 as a llowance for uncollectible interfund loan for the accrued interest on interfund loans in FY 2022.

PFF Interfund Loans:

As of June 30, 2022, Street Improvements Impact Fee has total PFF interfund loans receivable of $3,100,993 ($2,519,945 from Community Recreation Ce nters and $581,048 from Police Stations). The total outstanding balance is recorded as “Allowance for Uncollectible”. As specified by Council Resolution #2018-08-21-1107, the owing funds are required to make annual payments by using excess revenues received until the loans are paid in full.

Deferral Program:

In 2017, the City Council approved (Council Reso #2017-01-24-1210) a fee deferral program for commercial a nd industrial development, in which developers can elect to defer a portion of a permit fees, except f or the P ass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, Street Improvements I mpact Fee has a total deferred fees of $642,183 since the program inception.

Street Improvements Reimbursement Agreements:

As of June 30, 2022, t he city has four Street Improvement Reimbursement Agreements with a total of $8,447,746 for f uture infrastructure projects. The details of these agreements are discussed as follows:
(1). In March of 2001, the city entered into a reimbursement agreement with the Spanos Park Development Company for the de
sign and c onstruction of the t raffic signal at the Eight Mile Road / Thornton Road intersection (Council Reso. #2001-03-01- 0140). Reimbursement to the developer was estimated at $201,850. On June 30, 2022, the remaining balance is $201,850. (2). In July of 2007, t he city entered into a reimbursement agreement with Dean A. S panos for the construction of Trinity Parkway from the Bear Creek Bridge to Otto Drive (Council Reso. #2007-07-07-0329). The reimbursement agreement was estimated at $7,598,782 (with cash payments of $2,502,800 and f ee credits of $4,095,982 as s tipulated in the agreement). The balance on June 30, 2022 is $6,598,782.
(3). In November of 2007, the c
ity entered a reimbursement agree with Vascorp Investment Corporation Inc. for the c
onstruction of Holman Ro ad Bridge over Bear Cr eek (Council Reso. #2007-11-07-0489). The reimbursement agreement was estimated at $3,095,241. The remaining balance as of June 30, 2022 is $1,147,114. (4). In December of 2008, the city entered into a reimbursement agreement with Lodi Unified School District for the construction of street a
nd water system improvements at McNair High School along West M orada Lane (Council Reso. #2008- 12-08-0471). The reimbursement agreement was estimated at $1,890,307 (with $1,712,892 fund by Street Improvements Impact Fees and $177,412 funded by Water Connection Fees). The balance as of June 30, 2022 is $500,000.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 2,412.00$ 2,412. 00$ Retail / Medium Density Non-Residential Per 1,000 sq ft 3,177.00$ 3,177. 00$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 931.50$ 931.50$ Single Family Units Residential - Existing City Limits Per Unit 13,226.00$ 13,226. 00$ Multiple Family Units Residential - Existing City Limits Per Unit 9,656.00$ 9,656. 00$ Guest Room Residential - Existing City Limits Per Room 5,157.50$ 5,157. 50$ Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit 5,157.50$ 5,157. 50$ Single Family Units Residential - Outside City Limits Per Unit 13,226.00$ 13,226. 00$ Multiple Family Units Residential - Outside City Limits Per Unit 9,656.00$ 9,656. 00$ Guest Room Residential - Outside City Limits Per Room 5,157.50$ 5,157. 50$ High Cube warehouse / distribution buildings
over 500,000 sq. ft. & ceiling height over 27
feet)
Multipliers for Specific Land Use Per 1,000 sq ft 0.059$ 0.059$ Church and Accessory Uses Multipliers for Specific Land Use Per 1,000 sq ft 0.396$ 0.396$ Elementary School Multipliers for Specific Land Use Per 1,000 sq ft 0.154$ 0.154$ Elementary School Multipliers for Specific Land Use Per Student 0.010$ 0.010$ High School Multipliers for Specific Land Use Per 1,000 sq ft 0.462$ 0.462$ High School Multipliers for Specific Land Use Per Student 0.040$ 0.040$ City of Stockton - Public Facilities Fee (PFF) Report
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee; Fees are applied for "Fee Areas 3 & 4" only.

For additional information or questions regarding to Street Improvement Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

Street Improvements Impact Fees Schedule

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 30,508$ 55,951$ Revenues:

Impact fees 27,253$ 113,251$
Interest (including FMV) (1,143) (3,112) Total Revenues 26,110$ 110,139$
Expenditures:

Operating 667$ 3,225$
Other miscellaneous 24,898 24,347
Total Expenditures 25,565$ 27,571$
Other Financing Sources (Uses):

Transfers in 24,898$ 24,347$
Transfers out - (55,951)
Total Other Financing Sources (Uses) 24,898$ (31,604)$ Excess (Deficiency) of Revenues Over Expenditures 25,443$ 50,963$ Ending Fund Balance 55,951$ 106,914$
Assets:

Cash and cash equivalent 55,985$ 109,986$ Fair Market Value (FMV) 487 (3,041) Interest receivable 128 236
Deferred fee receivable 312 312 Total Assets 56,912$ 107,493$
Liabilities:

Accounts payable 649$ 268$
Due to other funds 2,551,550 2,519,945
PFF inter-fund loan allowance (2,551,550) (2,519,945) Deferred fees revenue 312 312
Total Liabilities 961$ 579$
Total fund balance 55,951$ 106,914$
CIP appropriations/reserved for encumbrances 10,909 - Net outstanding interfund loans balance 2,551,550 2,519,945 Ending Available Fund Balance (Deficit) (2,506,509)$ (2,413,033)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Community Recreation Centers Impact Fee Fund 310-313
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Community Recreation Centers Impact Fee Fund 310-313
Community Recreation Centers Impact Fee Annual Report Notes Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

Provides for the construction and expansion of Community Recreation Centers as required by new developments.

In FY2021-22, the Community Recreation Centers received a total of $110,139 in revenues, compared to prior fiscal year of $26,110 and incurred $27,571 of interest and operating expenses. As of June 30, 2022 the ending fund balance is $106,914.

In FY2021-22, the Community Recreation Centers received a transfer in of $24,347 for the accrued interest expense to be recorded as “Allowance for Uncollectable” interfund loan. The fund also transferred out of $55,951 to PFF Street Improvements Fee for the interfund loan repayment as required by Council Reso. #2018-08-21-1107.

In 2017, the City Council approved (Council Reso #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the Community Recreation Centers has a total deferred fees of $312 since the program inception.

As of June 30, 2022, the Community Recreation Centers fund has a total outstanding interfund loan balance of $2,519,945, payable to Street Improvement Fees Fund and was recorded as “Allowance for Interfund Loans.” As specified by Council Reso. #2018-08-21-1107, the fund is required to make annual payments by the net using excess of revenues from impact fees collected until the balance is paid in full.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 39.50$ 39.50$ Retail / Medium Density Non-Residential Per 1,000 sq ft 20.25$ 20.25$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 23.25$ 23.25$ Single Family Units Residential - Existing City Limits Per Unit 481.00$ 481.00$ Multiple Family Units Residential - Existing City Limits Per Unit 405.00$ 405.00$ Guest Room Residential - Existing City Limits Per Room Exempted Exempted Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit Exempted Exempted Single Family Units Residential - Outside City Limits Per Unit 481.00$ 481.00$ Multiple Family Units Residential - Outside City Limits Per Unit 405.00$ 405.00$ Guest Room Residential - Outside City Limits Per Room Exempted Exempted City of Stockton - Public Facilities Fee (PFF) Report
Community Recreation Centers Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Community Recreation Centers Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 283,886$ 312,033$
Revenues:

Impact fees 30,027$ 124,218$
Interest (including FMV) (1,123) (12,106)
Total Revenues 28,904$ 112,112$
Expenditures:

Operating 757$ 3,357$
Total Expenditures 757$ 3,357$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 28,147$ 108,755$ Ending Fund Balance 312,033$ 420,788$
Assets:

Cash and cash equivalent 311,562$ 435,504$
Fair Market Value (FMV) 2,926 (12,870)
Interest receivable 768 995
Accounts receivable 7,891 7,891
Deferred fees receivable 4,366 4,366
Allowance for uncollectible - Account receivable (5,873) (5,873) Total Assets 321,639$ 430,012$
Liabilities:

Accounts payable $ 649 268$
Deferred fees revenue 8,957 8,957
Total Liabilities 9,606$ 9,224$
Total fund balance 312,033$ 420,788$
CIP appropriations/reserved for encumbrances 10,909 -
Ending Available Fund Balance (Deficit) 301,125$ 420,788$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 City Office Spaces Impact Fee Fund 310-314
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 City Office Spaces Impact Fee Fund 310-314
City Office Space Impact Fee Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

Provides for additional administrative office spaces in order to maintain and provide administrative and general services as the city grows resulted from new developments.

In FY 2021-22, the City Office Spaces Fee received total revenues of $112,112, compared to prior fiscal year of $28,904, and incurred $3,357 in operating expenses. The ending and available fund balance on June 30, 2022 is $420,788.

The City Office Spaces Fee has no other financing sources or uses in FY 2021-22.

In 2017, the City Council approved (Council Reso #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the fund has a total deferred fees of $8,957 since the program inception.

The City Office Spaces Fee has no long-term liabilities in FY 2021-22.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 43.75$ 43.75$ Retail / Medium Density Non-Residential Per 1,000 sq ft 22.50$ 22.50$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 25.50$ 25.50$ Single Family Units Residential - Existing City Limits Per Unit 467.00$ 467.00$ Multiple Family Units Residential - Existing City Limits Per Unit 391.00$ 391.00$ Guest Room Residential - Existing City Limits Per Room 49.00$ 49.00$ Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit 49.00$ 49.00$ Single Family Units Residential - Outside City Limits Per Unit 467.00$ 467.00$ Multiple Family Units Residential - Outside City Limits Per Unit 391.00$ 391.00$ Guest Room Residential - Outside City Limits Per Room 49.00$ 49.00$ City of Stockton - Public Facilities Fee (PFF) Report
City Office Space Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to City Office Space Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 70,862$ 130,618$ Revenues:

Impact fees 62,811$ 263,492$
Interest (including FMV) (2,365) (7,274) Total Revenues 60,446$ 256,218$
Expenditures:

Operating 690$ 3,249$
Other miscellaneous 33,497 31,666
Total Expenditures 34,187$ 34,915$
Other Financing Sources (Uses):

Transfers in 33,497$ 31,667$
Transfers out - (130,618)
Total Other Financing Sources (Uses) 33,497$ (98,952)$ Excess (Deficiency) of Revenues Over Expenditures 59,756$ 122,353$ Ending Fund Balance 130,618$ 252,971$
Assets:

Cash and cash equivalent 129,851$ 259,820$ Fair Market Value (FMV) 1,122 (7,138) Interest receivable 295 554
Accounts receivable 730 730
Deferred fees receivable 3,965 3,965 Total Assets 135,963$ 257,932$
Liabilities:

Accounts payable 649$ 268$
Due to other funds 1,628,741 1,529,790
PFF inter-fund loan allowance (1,628,741) (1,529,790) Deferred fees revenue 4,695 4,695 Total Liabilities 5,344$ 4,963$
Total fund balance 130,618$ 252,971$
CIP appropriations/reserved for encumbrances 10,909 - Net outstanding interfund loans balance 1,628,741 1,529,790 Ending Available Fund Balance (Deficit) (1,509,031)$ (1,276,818)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Fire Stations Impact Fee Fund 310-315
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Fire Stations Impact Fee Fund 310-315
Fire Stations Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

As of June 30, 2022, Fire Stations Impact Fee fund has a total outstanding interfund loan balance of $1,529,790 owed to Libraries Impact Fee fund and was recorded as “Allowance for Interfund Loans.” As specified by Council Reso. #2018-08-21- 1107, the fund is required to make annual payments by using excess revenues from fees collected until the balance is paid in full.

Provides for new and/or relocation of fire stations as required by growth of new developments.

In FY 2021-22, Fire Stations Impact Fee fund received a total revenue of $256,218, compared to prior fiscal year of $60,446, and incurred $34,915 of interest and operating expenses. The ending fund balance at June 30, 2022 is $252,971.

In FY 2021-22, the fund has received a transfer in of $31,667 for the accrued interest on PFF interfund loan to be recorded as “Allowance for Uncollectable.” The fund also has a transfer out of $130,618 to PFF Libraries Fund for the interfund loan repayment as required by Council Reso. #2018-08-21-1107.

In 2017, the City Council approved (Council Reso #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the fund has a total deferred PFF fees of $4,695 since the program inception.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 118.50$ 118.50$ Retail / Medium Density Non-Residential Per 1,000 sq ft 61.00$ 61.00$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 54.00$ 54.00$ Single Family Units Residential - Existing City Limits Per Unit 781.00$ 781.00$ Multiple Family Units Residential - Existing City Limits Per Unit 658.00$ 658.00$ Guest Room Residential - Existing City Limits Per Room 44.50$ 44.50$ Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit 44.50$ 44.50$ Single Family Units Residential - Outside City Limits Per Unit 781.00$ 781.00$ Multiple Family Units Residential - Outside City Limits Per Unit 658.00$ 658.00$ Guest Room Residential - Outside City Limits Per Room 44.50$ 44.50$ City of Stockton-Public Facilities Fee (PFF) Report
Fire Stations Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Fire Stations Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 9,426,914$ 8,463,143$ Revenues:

Impact fees 62,921$ 271,443$
Interest (including FMV) 21,822 (240,475) Total Revenues 84,743$ 30,969$
Expenditures:

Operating 3,931$ 6,825$
Capital improvement (CIP) 50,481 -
Total Expenditures 54,412$ 6,825$
Other Financing Sources (Uses):

Transfers in -$ 130,618$
Transfers out (994,102) (3,439,353)
Total Other Financing Sources (Uses) (994,102)$ (3,308,735)$ Excess (Deficiency) of Revenues Over Expenditures (963,771)$ (3,284,591)$ Ending Fund Balance 8,463,143$ 5,178,554$
Assets:

Cash and cash equivalent 8,351,367$ 5,425,028$ Fair Market Value (FMV) 89,055 (266,795) Interest receivable 23,369 20,586
Accounts receivable 755 755
Deferred fees receivable 7,618 7,618 Due from other funds 1,628,741 1,529,790 PFF inter-fund loan allowance (1,628,741) (1,529,790) Total Assets 8,472,165$ 5,187,192$
Liabilities:

Accounts payable 649$ 268$
Deferred fees revenue 8,373 8,373 Total Liabilities 9,022$ 8,641$
Total fund balance 8,463,143$ 5,178,554$
CIP appropriations/reserved for encumbrances 7,765,804 4,358,118 Ending Available Fund Balance (Deficit) 697,339$ 820,436$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Libraries Impact Fee Fund 310-316
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Libraries Impact Fee Fund 310-316
Libraries Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:

Provides for libraries improvements and for the construction of new libraries as required by growth of new developments.

In FY 2021-22, the Libraries Impact Fee fund received a total revenue of $30,969, compared to prior fiscal year of $84,743, and incurred $6,825 in operating expenses and transferred out of $3,439,353. As of June 30, 2022, the total ending fund balance is $5,178,554. The available fund balance for projects is $820,436.

In FY 2021-22, the fund received a transfer in of $130,618 from PFF Fire Stations for the interfund loan payment required by Council Reso. #2018-08-21-1107. The fund also transferred out of $3,439,353 ($31,667 to Fire Stations for the “Allowances for Uncollectible” on PFF interfund loans interest accrued and $3,407,686 to CIP fund for the construction costs of the NE Branch McNair Library).

In 2017, the City Council approved (Council Reso. #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the fund has a total deferred PFF fees of $8,373 since the program inception.

As of June 30, 2022, the fund has an interfund loan receivable from Fire Stations in the amount of $1,529,790.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2020

FEE PER UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 94.50$ 94.50$ Retail / Medium Density Non-Residential Per 1,000 sq ft 48.50$ 48.50$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 56.00$ 56.00$ Single Family Units Residential - Existing City Limits Per Unit 902.00$ 902.00$ Multiple Family Units Residential - Existing City Limits Per Unit 761.00$ 761.00$ Guest Room Residential - Existing City Limits Per Room 85.50$ 85.50$ Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit 85.50$ 85.50$ Single Family Units Residential - Outside City Limits Per Unit 902.00$ 902.00$ Multiple Family Units Residential - Outside City Limits Per Unit 761.00$ 761.00$ Guest Room Residential - Outside City Limits Per Room 85.50$ 85.50$ City of Stockton - Public Facilities Fee (PFF) Report
Libraries Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Libraries Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 76,871$ 139,452$ Revenues:

Impact fees 68,367$ 299,213$
Interest (including FMV) (5,091) (8,369) Total Revenues 63,276$ 290,843$
Expenditures:

Operating 695$ 3,257$
Other miscellaneous 17,057 15,398
Total Expenditures 17,752$ 18,655$
Other Financing Sources (Uses):

Transfers in 17,057$ 15,398$
Transfers out - (139,542)
Total Other Financing Sources (Uses) 17,057$ (124,144)$ Excess (Deficiency) of Revenues Over Expenditures 62,581$ 148,044$ Ending Fund Balance 139,452$ 287,497$
Assets:

Cash and cash equivalent 143,999$ 300,911$ Fair Market Value (FMV) 1,240 (8,331) Interest receivable 325 647
Accounts receivable 16,047 16,047
Deferred fees receivable 8,865 8,865 Allowance for uncollectible - Account receivable (11,931) (11,931) Total Assets 158,545$ 306,208$
Liabilities:

Accounts payable 649$ 268$
Due to other funds 705,192 581,048
PFF inter-fund loan allowance (705,192) (581,048) Deferred fees revenue 18,444 18,444 Total Liabilities 19,093$ 18,711$
Total Fund Balance 139,452$ 287,497$
CIP appropriations/reserved for encumbrances 10,909 - Net outstanding interfund loans balance 705,192 581,048 Ending Available Fund Balance (Deficit) (576,649)$ (293,552)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Police Stations Impact Fee Fund 310-317
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Police Stations Impact Fee Fund 310-317
Police Stations Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:

Provides for the expansion of police stations as required by growth and new development.

In FY 2021-22, the fund collected total revenues of $290,843 compared to the prior fiscal year of $63,276 and incurred $18,655 in operating expense. The ending fund balance on June 30, 2022 is $287,497.

In FY 2021-22, the fund has a transfer in of $15,398 for the accrued interest on PFF interfund loans to be recorded as “Allowance for Uncollectable” interfund loan and a transfer out of $139,542 to Street Improvement Fund for the interfund loans payment required by Council Reso. #2018-08-21-1107.

In 2017, the City Council approved (Council Reso #2017-01-24-1210) a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a building permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of FY 2021-22, the fund has a total deferred PFF fees of $18,444 since the program inception.

As of FY 2021-22 the fund has total outstanding interfund loan balance of $581,048 owed to Street Improvement Fund and was recorded as “Allowance for Interfund Loans.” As required by Council Reso. # 2018-08-21-1107, the fund is required to make annual payments by using excess revenues from fees collected until the balance is paid in full.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 105.50$ 105.50$ Retail / Medium Density Non-Residential Per 1,000 sq ft 54.00$ 54.00$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 62.00$ 62.00$ Single Family Units Residential - Existing City Limits Per Unit 591.00$ 591.00$ Multiple Family Units Residential - Existing City Limits Per Unit 497.00$ 497.00$ Guest Room Residential - Existing City Limits Per Room 99.50$ 99.50$ Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Room 99.50$ 99.50$ Single Family Units Residential - Outside City Limits Per Unit 591.00$ 591.00$ Multiple Family Units Residential - Outside City Limits Per Unit 497.00$ 497.00$ Guest Room Residential - Outside City Limits Per Room 99.50$ 99.50$ City of Stockton - Public Facilities Fee (PFF) Report
Police Stations Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Police Stations Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 7,514,347$ 7,510,779$ Revenues:

Permit fees 22,384$ 13,990$
Interest (including FMV) (10,025) (223,195) Total Revenues 12,359$ (209,205)$
Expenditures:

Operating 15,927$ 68,852$
Total Expenditures 15,927$ 68,852$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (3,568)$ (278,057)$ Ending Fund Balance 7,510,779$ 7,232,722$
Assets:

Cash and cash equivalent 7,434,202$ 7,446,422$ Fair Market Value (FMV) 71,197 (225,620) Interest receivable 18,683 17,405
Total Assets 7,524,083$ 7,238,207$
Liabilities:

Accounts payable 13,304$ 5,484$
Total Liabilities 13,304$ 5,484$
Total Fund Balance 7,510,779$ 7,232,722$
CIP appropriations/reserved for encumbrances 2,510,296 1,672,591 Ending Available Fund Balance (Deficit) 5,000,483$ 5,560,131$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Parkland Impact Fee Fund 310-318
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Parkland Impact Fee Fund 310-318
Parkland Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, as a result of Fair Market Value (FMV) adjustment, the fund ended with a deficiency in revenue of $209,205 compared to the prior fiscal year of $12,359. The fund incurred $68,852 in operating expense, and the ending fund balance at June 30, 2022 is $7,232,722.

None.

None.

None.

Provides for the acquisition of land and development of regional and neighborhood parks.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft Exempted Exempted Retail / Medium Density Non-Residential Per 1,000 sq ft Exempted Exempted Warehouse / Low Density Non-Residential Per 1,000 sq ft Exempted Exempted Single Family Units Residential - Existing City Limits Per Unit 2,798.00$ 2,798.00$ Multiple Family Units Residential - Existing City Limits Per Unit 1,712.00$ 1,712.00$ Guest Room Residential - Existing City Limits Per Unit Exempted Exempted Single Family Units Residential - Greater Downtown Per Unit Exempted Exempted Multiple Family Units Residential - Greater Downtown Per Unit Exempted Exempted Guest Room Residential - Greater Downtown Per Unit Exempted Exempted City of Stockton - Public Facilities Fee (PFF) Report
Parkland Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Parkland Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 394,231$ 393,542$ Revenues:

Interest (including FMV) (552)$ (11,738)$ Total Revenues (552)$ (11,738)$
Expenditures:

Operating 137$ 164$
Total Expenditures 137$ 164$
Other Financing Sources (Uses): - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (689)$ (11,902)$ Ending Fund Balance 393,542$ 381,639$
Assets:

Cash and cash equivalent 388,840$ 392,612$ Fair Market Value (FMV) 3,724 (11,890) Interest receivable 977 917
Total Assets 393,542$ 381,639$
Liabilities - -
Total Liabilities - -
Total Fund Balance 393,542$ 381,639$
CIP appropriations/reserved for encumbrances 340,401 340,401 Ending Available Fund Balance (Deficit) 53,141$ 41,238$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Trees Impact Fee Fund 310-319
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Trees Impact Fee Fund 310-319
Street Trees Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the fund did not receive any fee revenues. The fund incurred a revenue loss of $11,738 due to the Fair Market Value (FMV) adjustments and had expenditures of $164. The ending fund balance at June 30, 2022 is $381,639.

None.

None.

None.

Provides for necessary street trees management and new trees planting as new development is established.

ATTACHMENT A

PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Tree without root barrier N/A Per Tree 140.00$ 140.00$ Tree with root barrier N/A Per Tree 195.00$ 195.00$ City of Stockton - Public Facilities Fee (PFF) Report
Street Trees Impact Fees Schedule
Fiscal Year 2021-22
Note: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Street Trees Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 176,902$ 197,536$ Revenues:

Permit fees 20,610$ 14,599$
Interest (including FMV) 91 (6,217) Total Revenues 20,701$ 8,381$
Expenditures:

Operating 68$ 85$
Total Expenditures 68$ 85$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 20,633$ 8,296$ Ending Fund Balance 197,536$ 205,832$
Assets:

Cash and cash equivalent 195,212$ 211,749$ Fair Market Value (FMV) 1,840 (6,413) Interest receivable 483 495
Total Assets 197,535$ 205,832$
Liabilities - -
Total Liabilities - -
Total Fund Balance 197,536$ 205,832$
CIP appropriations/reserved for encumbrances 138,786 138,786 Ending Available Fund Balance (Deficit) 58,749$ 67,046$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Signs Impact Fee Fund 310-320
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Signs Impact Fee Fund 310-320
Street Signs Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the fund collected total revenues of $8,381 compared to the prior fiscal year of $20,701 and incurred $85 in investment interest expense. The ending fund balance on June 30, 2022 is $205,832.

None.

None.

None.

Provides for necessary street signs as new development is established.

ATTACHMENT A

SIGN TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Street Name Sign N/A Per Sign 286.25$ 286.25$ Regulatory Sign N/A Per Sign 434.50$ 434.50$ Speed Limit Sign N/A Per Sign 205.75$ 205.75$ City of Stockton - Public Facilities Fee (PFF) Report
Street Signs Impact Fees Schedule
Fiscal Year 2021-22
Note: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Street Signs Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 461,361$ 460,555$ Revenues:

Interest (including FMV) (645)$ (13,738)$ Total Revenues (645)$ (13,738)$
Expenditures:

Operating 161$ 192$
Total Expenditures 161$ 192$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (806)$ (13,930)$ Ending Fund Balance 460,555$ 446,626$
Assets:

Cash and cash equivalent 455,054$ 459,468$ Fair Market Value (FMV) 4,358 (13,915) Interest receivable 1,144 1,073
Total Assets 460,555$ 446,626$
Liabilities - -
Total Liabilities - -
Total Fund Balance 460,555$ 446,626$
CIP appropriations/reserved for encumbrances 261,769 361,769 Ending Available Fund Balance (Deficit) 198,786$ 84,857$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Lights In Lieu Impact Fee Fund 310-321 (All Areas) Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Street Lights In Lieu Impact Fee Fund 310-321 (All Areas) Street Lights In Lieu Impact Fee Fund Annual Report Notes Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the fund did not received any fee revenues. Instead, it incurred a deficiency of $13,738, due to the Fair Market Value (FMV) adjustments, and incurred investment interest expense of $192. The ending fund balance at June 30, 2022 is $446,626.

None.

None.

None.

Provides for proportionate cost of street light installations for new subdivisions of four or less parcels and single lot development.

ATTACHMENT A

TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Street Light In Lieu N/A Per Linear Foot 34.50$ 34.50$ City of Stockton - Public Facilities Fee (PFF) Report
Street Lights In Lieu Impact Fees Schedule
Fiscal Year 2021-22
Note: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Street Lights In Lieu Impact Fee, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 4,644,880$ 5,304,431$ Revenues:

Permit fees 571,469$ 2,034,371$
Interest (including FMV) 6,919 (203,180) Total Revenues 578,388$ 1,831,191$
Expenditures:

Operating 41,883$ 2,944$
Capital improvement (CIP) (133,138) 13,137 Other miscellaneous 448 -
Total Expenditures (90,807)$ 16,081$
Other Financing Sources (Uses):

Transfers out (9,644)$ (20,181)$
Total Other Financing Sources (Uses) (9,644)$ (20,181)$ Excess (Deficiency) of Revenues Over Expenditures 659,551$ 1,794,929$ Ending Fund Balance 5,304,431$ 7,099,360$
Assets:

Cash and cash equivalent 5,243,195$ 7,299,849$ Fair Market Value (FMV) 49,047 (216,496) Interest receivable 12,870 16,731
Total Assets 5,305,112$ 7,100,084$
Liabilities:

Accounts payable 681$ 724$
Total Liabilities 681$ 724$
Total Fund Balance 5,304,431$ 7,099,360$
CIP appropriations/reserved for encumbrances 508,445 1,225,127 Ending Available Fund Balance (Deficit) 4,795,986$ 5,874,232$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Air Quality Impact Fee Fund 310-322
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Air Quality Impact Fee Fund 310-322
Air Quality Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the fund collected total revenues of $1,831,191 compared to the prior fiscal year of $578,388 and incurred $16,081 in operating expense. The ending fund balance on June 30, 2022 is $7,099,360, whereas the available fund balance for projects is $5,874,232.

In FY 2021-22, the fund has transferred out of $20,181 as part of the multi-projects cost allocations.

None.

None.

Provides for the mitigation, studies, and management of adverse environmental effects and establishes an air quality standard for air pollution control resulted from growth and new development.

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / High Density Non-Residential Per 1,000 sq ft 329.00$ 329.00$ Retail / Medium Density Non-Residential Per 1,000 sq ft 689.00$ 689.00$ Warehouse / Low Density Non-Residential Per 1,000 sq ft 405.00$ 405.00$ Single Family Units Residential Per Unit 187.00$ 187.00$ Multiple Family Units Residential Per Unit 127.00$ 127.00$ Guest Room Residential Per Room 120.00$ 120.00$ City of Stockton - Public Facilities Fee (PFF) Report
Air Quality Impact Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Air Quality Impact Fees, contact the Community Development Department (PFF Planning Manager) at (209) 937-8270.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 1,754,590$ 2,379,962$ Revenues:

PFF Administrative Fees 829,875$ 984,372$
Interest (including FMV) 41,227 (85,954)
Total Revenues 871,102$ 898,418$
Expenditures:

Operating 245,695$ 285,538$
Capital improvement (CIP) 35 -
Total Expenditures 245,730$ 285,538$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 625,372$ 612,880$ Ending Fund Balance 2,379,962$ 2,992,842$
Assets:

Cash and cash equivalent 2,398,294$ 3,096,629$ Fair Market Value (FMV) 21,561 (91,826)
Interest receivable 5,658 7,094
Total Assets 2,425,513$ 3,011,897$
Liabilities:

Accounts payable 45,550$ 19,054$
Total Liabilities 45,550$ 19,054$
Total Fund Balance 2,379,962$ 2,992,842$
CIP appropriations/reserved for encumbrances 552,441 379,782 Ending Available Fund Balance (Deficit) 1,827,521$ 2,613,060$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 PFF Administrative Fee Fund 310-323
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 PFF Administrative Fee Fund 310-323
PFF Administrative Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the the Administrative Fee Fund collected total revenues of $898,418 compared to the prior fiscal year of $871,102 and incurred $285,538 in operating expenditures. The ending fund balance on June 30, 2022 is $2,992,842 where as the available fund balance is $2,613,060.

None.

None.

None.

Provides for Administrative costs of Public Facilities Fees Program.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance: 9,743,106$ 12,701,004$ Revenues:

Impact fee 2,918,767$ 3,588,920$
Interest (including FMV) 43,455 (473,005) Total Revenues 2,962,222$ 3,115,915$
Expenditures:

Operating 4,324$ 26,644$
Total Expenditures 4,324$ 26,644$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 2,957,898$ 3,089,271$ Ending Fund Balance 12,701,004$ 15,790,275$
Assets:

Cash and cash equivalent 13,070,183$ 17,023,060$ Fair Market Value (FMV) 117,330 (506,416) Interest receivable 30,788 39,125
Total Assets 13,218,301$ 16,555,769$
Liabilities:

Due to other governments 517,298$ 765,495$ Total Liabilities 517,298$ 765,495$
Total Fund Balance 12,701,004$ 15,790,275$
CIP appropriations/reserved for encumbrances - - Ending Available Fund Balance (Deficit) 12,701,004$ 15,790,275$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Regional Transportation Impact Fee (RTIF) Fund 310-324
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Regional Transportation Impact Fee (RTIF) Fund 310-324
Regional Transportation Impact Fee Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:

In FY 2021-22, the fund collected total revenues of $3,115,915 compared to the prior fiscal year of $2,962,222 and incurred $26,644 in operating expense. The ending fund balance on June 30, 2022 is $15,790,275.

None.

None.

None.

Provides for regional transportation improvements in San Joaquin County (in conjunction with other cities) and addresses traffic congestion as a result of new developments. The fee provides funding for transportation improvements required to serve new developments and to ensure that existing service levels can be maintained. The City retains 75% of the fees collected. The remaining 25% is paid out to SJ County (10%) and SJCOG (15%).

ATTACHMENT A

BUILDING PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Office / Guest Rooms / High Density Non-Residential Per 1,000 Sq Ft 1,800.00$ 1,850.00$ Retail / Medium Density Non-Residential Per 1,000 Sq Ft 1,430.00$ 1,470.00$ Commercial / Industrial Non-Residential Per 1,000 Sq Ft 1,090.00$ 1,120.00$ High Cube Warehouse / Low Density Non-Residential Per 1,000 Sq Ft 450.00$ 460.00$ Single Family Units Residential Per Unit 3,598.34$ 3,696.21$ Multiple Family Units Residential Per Unit 2,159.00$ 2,217.72$ City of Stockton - Public Facilities Fee (PFF) Report
Regional Transportation Impact Fees (RTIF) Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee; RTIF fees are set by San Joaquin Council of Governments.

For additional information or questions regarding to Regional Transportation Impact Fees, contact the San Joaquin Council of Governments at (209) 235- 0389.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance (3,586,885)$ (4,412,534)$ Revenues:

Water connection fees 1,645,609$ 1,814,870$ Interest 8,242 139,346
Total Revenues 1,653,851$ 1,954,216$
Expenditures:

Operating (1,134)$ (2,386)$
Land acquisition 77,469 -
Capital improvement (CIP) 1,063,404 1,157,914
Credit capitalization (1,140,873) (1,157,914) Total Expenditures (1,134)$ (2,386)$
Other Financing Sources (Uses):

Transfers in -$ 4,983,808$
Transfers out - CIP contribution (1,140,873) (1,157,914) Transfers out - Debt services - 2018A Water Bond Series (1,339,761) (1,341,442) Total Other Financing Sources (Uses) (2,480,634)$ 2,484,452$ Excess (Deficiency) of Revenues Over Expenditures (825,649)$ 4,441,054$ Ending Fund Balance (4,412,534)$ 28,520$
Assets:

Cash and cash equivalent (4,582,252)$ (522,814)$ Interest receivable (8,072) (13,160)
Due from other governments 569,530 569,530
Total Assets (4,020,794)$ 33,556$
Liabilities:

Accounts payable 357,039$ 5,036$
Retention 34,701 -
Total Liabilities 391,740$ 5,036$
Total Fund Balance (4,412,534)$ 28,520$
CIP appropriations/reserved for encumbrances 1,178,823 4,014,713 Ending Available Fund Balance (Deficit) (5,591,357)$ (3,986,192)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Water Connections Fee Fund 600-605
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Water Connections Fee Fund 600-605
Water Connection Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Deferral Program:

Other Long-Term Liabilities:
2018A Series (Green Bonds):

On August 11, 2009, the Stockton Public Financing Authority issues a series of Taxable Water Revenue Bonds in the amount of $154,550,000, under the American Recovery and Reinvestment Act of 2009, to finance the first phase of the Delta Water Supply Project. Pursuant to the Recovery Act, the Stockton Public Financing Authority is to receive cash subsidy from the US Treasury equal to 35% of the interest payable on the bonds of each interest payment. This subsidy was expected to be reduced to 6.9% beginning September 30, 2018. The total outstanding balance in 2018A Series in the amount of $129,930,000 on June 30, 2022 and is required to make twenty annual payments, beginning October 1, 2019 and ending October 1, 2038, using the net available monies from the Water Utilities Fund and the Water Connection Fees Fund. Payments of 2018A Series will be made on annual installments ranging from $4,835,000 to $12,195,000 with the interest rate ranging from 4% to 5%, beginning on October 1, 2019 and ending October 1, 2037.

Provides for the operations and distributions of water services (including connections, transmission, and construction of existing and new water line) in the Municipal Water Utility as required by growth and new development.

Notes: This impact fee is a utility enterprise fund and is reported under the full accrual accounting standard set by FASB, not under the modified accrual accounting standard set forth by GASB.

In FY 2021-22, the fund collected total revenues of $1,954,216 compared to prior fiscal year of $1,653,851. Consistent with last year, the fund received a credit adjustment of $2,386 on investment services expense. The ending fund balance at June 30, 2022 is $28,520.

All transfers within enterprise funds are debt related only. In FY 2021-22, the fund has transferred out of $1,341,442 to Debt Services Fund to pay for the 2018A (Green Bonds) Water Bonds Series.

None.

None.

ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Single Family Units Residential Per Meter 2,264.41$ 2,264.41$ Multiple Family Units Residential Per Meter 2,264.41$ 2,264.41$ Multiple Family - Additional Units Residential Per Meter 1,827.01$ 1,827.01$ Connection Size:
5/8 & 3/4 Inch Non-Residential Per Meter 2,264.41$ 2,264.41$ 1 Inch Non-Residential Per Meter 4,265.68$ 4,265.68$

1.5 Inch Non-Residential Per Meter 9,643.78$ 9,643.78$ 2 Inches Non-Residential Per Meter 13,633.40$ 13,633.40$ 3 Inches Non-Residential Per Meter 28,954.70$ 28,954.70$ 4 Inches Non-Residential Per Meter 48,212.63$ 48,212.63$ 6 Inches Non-Residential Per Meter 104,818.85$ 104,818.85$ 8 Inches Non-Residential Per Meter 156,827.95$ 156,827.95$ 10 Inches Non-Residential Per Meter See Formula 1 See Formula 1 12 Inches Non-Residential Per Meter See Formula 2 See Formula 2 City of Stockton - Public Facilities Fee (PFF) Report
Water Connections Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to Water Connection Fees, contact the Municipal Utilities Department at (209) 937-8753.

Formula 1: 10" Connections = [(Flow Rate / 30GPM x $2,135.84) + $61,907.00] Formula 2: 12" Connections = [(Flow Rate / 30GPM x $2,135.84) + $86,049.00]

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance 3,073,880$ 8,869,910$ Revenues:

Connection fees 5,726,302$ 5,584,349$
Interest 72,487 (318,585)
Total Revenues 5,798,789$ 5,265,764$
Expenditures:

Operating 2,759$ 4,914$
Total Expenditures 2,759$ 4,914$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 5,796,030$ 5,260,850$ Ending Fund Balance 8,869,910$ 14,130,760$ Assets:

Cash and cash equivalent 8,850,264$ 14,096,991$ Interest receivable 19,646 33,769
Total Assets 8,869,910$ 14,130,760$
Liabilities - -
Total Liabilities - -
Total Fund Balance 8,869,910$ 14,130,760$
CIP appropriations/reserved for encumbrances - - Ending Available Fund Balance (Deficit) 8,869,910$ 14,130,760$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Delta Water Surface Connection Fee Fund 600-606
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Delta Water Surface Connection Fee Fund 600-606
Water Connection Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):
2010A Demand Water Revenue Bonds Series & 2019A Water Revenue Refunding Bonds:
2018A Series (Green Bonds):

On August 11, 2009, the Stockton Public Financing Authority issues a series of Taxable Water Revenue Bonds in the amount of $154,550,000, under the American Recovery and Reinvestment Act of 2009, to finance the first phase of the Delta Water Supply Project. Pursuant to the Recovery Act, the Stockton Public Financing Authority is to receive cash subsidy from the US Treasury equal to 35% of the interest payable on the bonds of each interest payment. This subsidy was expected to be reduced to 6.9% beginning September 30, 2018. The total outstanding balance in 2018A Series in the amount of $129,930,000 on June 30, 2022 and is required to make twenty annual payments, beginning October 1, 2019 and ending October 1, 2038, using the net available monies from the Water Utilities Fund and the Delta Water Connection Fees Fund. Payments of 2018A Series will be made on annual installments ranging from $4,835,000 to $12,195,000 with the interest rate ranging from 4% to 5%, beginning on October 1, 2019 and ending October 1, 2037.

Provides for a portion of the annual debt service related to the Delta Water Supply Project. The unrestricted fund balance will be used to fund or provide for early retirement of the Delta Water Supply Project debts.

Notes: This impact fee is a utility enterprise fund and is reported under the full accrual accounting standard set by FASB, not under the modified accrual accounting standard set forth by GASB.

In FY 2020-22, Delta Water Supply Connection Fee collected total revenues of $5,265,764 compared to the prior fiscal year of $5,798,789 and incurred $4,914 investment interest expense. The ending fund balance on June 30, 2022 is $14,130,760.

Notes: The transfers out of available fund balance were to pay for the bonds issued by the Stockton Public Financing Authority to finance Delta Water Supply Projects.

None.

On October 20, 2010, the Stockton Public Financing Authority originally issued Demand Water Revenue Bonds Series A in the amount of $5,000,000 as variable rate to finance the Delta Water Supply Project. Due to the city entering Chapter 9 Bankruptcy, the bonds were remarketed and converted to long-term fixed rate on November 26, 2013. On Nov. 5, 2019, the 2010A Demand Water Revenue Bonds were refunded by the new 2019A Water Revenue Refunding Bonds. The total outstanding principal balance for the new 2019A Series is $53,700,000 on June 30, 2022. The 2019A Series will be paid in twenty-one annual installments beginning October 1, 2020 and until October 1, 2040. The annual installment payments of the 2019A Series is ranging from $500,000 to $15,500,000 with the interest rate ranging from 1.5% to 3.6%.

ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2020

FEE PER
UNIT

EFFECTIVE
7/1/2021
Connection Size:
3/4 Inch N/A Per Meter 5,374.13$ 5,441.18$
1 Inch N/A Per Meter 8,974.80$ 9,086.77$
1 1/2 Inch N/A Per Meter 21,496.52$ 21,764.72$
2 Inches N/A Per Meter 28,644.11$ 29,001.49$
3 Inches N/A Per Meter 57,341.97$ 58,057.39$
4 Inches N/A Per Meter 89,586.75$ 90,704.47$
6 Inches N/A Per Meter 179,119.75$ 181,354.53$
8 Inches N/A Per Meter 286,602.35$ 290,178.13$
10 Inches N/A Per Meter See Formula 1 See Formula 1
12 Inches N/A Per Meter See Formula 2 See Formula 2
Formula 1: 10" Connections = [(Flow Rate / 30GPM x $4,838) + $61,907.00] Formula 2: 12" Connections = [(Flow Rate / 30GPM x $4,838) + $86,049.00] For additional information or questions regarding to Delta Water Surface Connection Fees, contact the Municipal Utilities Department at (209) 937-8753.

City of Stockton - Public Facilities Fee (PFF) Report
Delta Water Surface Connections Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance 9,306,443$ 8,420,057$ Revenues:

Connection fees per area:

Existing Collections 140,250$ 117,110$
Future Collections 150,969 115,858
Combined Treatment 2,250,299 2,269,323
Westside Project 1,960,454 1,386,667
Interest 104,406 (266,096)
Total Revenues 4,606,378$ 3,622,861$
Expenditures:

Operating 4,253$ 2,558$
Land acquisition 143,871 -
Capital improvement (CIP) 1,899,933 2,278,609
Credit capitalization (2,043,803) (2,278,609) Other miscellaneous 3,079 (3,796)
Total Expenditures 7,332$ (1,238)$
Other Financing Sources (Uses):

Transfers out - CIP contribution (2,043,803)$ (2,278,609)$ Transfers out - Debt services - COP Bond Series (3,441,629) (3,439,793) Total Other Financing Sources (Uses) (5,485,432)$ (5,718,402)$ Excess (Deficiency) of Revenues Over Expenditures (886,386)$ (2,094,304)$ Ending Fund Balance 8,420,057$ 6,325,753$
Assets:

Cash and cash equivalent 9,119,455$ 6,323,574$ Interest receivable 30,280 15,176
Accounts receivable 2,530 -
Total Assets 9,152,265$ 6,338,750$
Liabilities:

Accounts payable 667,765$ 12,997$
Retention 64,444 -
Total Liabilities 732,209$ 12,997$
Total Fund Balance 8,420,057$ 6,325,753$
CIP appropriations/reserved for encumbrances 2,197,922 2,805,036 Ending Available Fund Balance (Deficit) 6,222,135$ 3,520,717$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Wastewater Connections Fee Fund 610-615 - All Areas
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2022 Wastewater Connections Fee Fund 610-615 - All Areas
Wastewater Connections Fee Annual Report No tes
Purpose:

To provide for the expansion and improvement of wastewater collection and treatment capacities and f acilities as required by gr
owth and new development.

Notes: This impact fee is a utility e nterprise fund and is reported under the f ull accrual accounting standard set by FASB, not under the modified accrual accounting standard set forth by GASB.

Revenues, Expenditures & Fund Balance:

In FY 2020-22, the fund collected total r evenues of $3,622,861 compared to pr ior fiscal year of $4,606,378 and received a total credit adjustment f or operating expenses of $1,238 and incurred a total CIP costs of $2,278,609. The fund credited and or contributed the to tal CIP costs by t ransferring out of $2,278,609 to Wastewater Utility fund and t ransferred out of $3,439,793 to debt services fund to pay for the 2014A Water Revenue Bonds. The ending fund balance at June 30, 2022 is $6,325,753 where as the
available fund balance is $3,520,717.

Notes: The transfers out of available fund balance were to pay for the bonds issued by the Stockton Public Financing Financing Authority to finance wastewater projects.

Other
Financing Sources (Transfers In and Transfers Out)
Transfers in and out of enterprise funds are debt related only. In FY 2021-22, Wastewater Connection Fees Fund has transferred out total of $3,439,793 Wastewater Revenue Refunding Bonds, 2014A Series discussed as follows:

Wastewater Revenue Refunding Bonds, 2014A Series:

In 1998 and 2003, the Stockton Public Financing Authority issues two series of bonds to finance the City’s wastewater projects. To save money and cut cost on long-term debts, the City issues new bonds (the Wastewater Revenue Refunding Bonds, 2014A Series) and refunded the 1998A and 2003A Series. The 2014A Series was issued by the Stockton Public Financing Authority in the amount of $69,440,000, with 15 annual installments ranging from $3,230,000 to $6,530,000 and interest rates ranging from 3% to 5%. Each annual installment will be paid in two payments (March 1 and September 1) beginning March
1, 2015. The bonds are expected to matu re on September 1, 2029. The 2014A Series was issued as redeemable prior to maturity date. The bond payments are to be provided by Wastewater Enterprise Fund and Wastewater Connection Fees Fund at the rate of 47% and 53% respectively.

ATTACHMENT A

CONNECTION FEE AREA PROJECT FEE

COMBINED

CONNECTION
FEE

EXISTING

CONNECTION
FEE
FUTURE

CONNECTION
FEE

TOTAL FEE

PER SFU
North of Calaveras 2,100.00$ 400.00$ 1,134.00$ 3,634.00$ South of Calaveras 2,100.00$ 400.00$ 350.00$ 2,850.00$ CFD 90-1 2,100.00$ 2,100.00$
Westside Project A 3,200.00$ 2,100.00$ 5,300.00$ Westside Project B 3,200.00$ 2,100.00$ 5,300.00$ Westside Project C 3,200.00$ 2,100.00$ 400.00$ 5,700.00$ Weston Ranch 6A 2,100.00$ 1,520.00$ 3,620.00$ Weston Ranch 6B 2,100.00$ 1,204.00$ 3,304.00$ City of Stockton - Public Facilities Fee (PFF) Report
Wastewater Connection Fees Schedule
Fiscal Year 2021-22
Notes: All fee areas are subject to additional 3.5% Administrative Fee; Per Council resolution #02-0332, effective June 1, 2002, the fees apply for all fee areas and for all fiscal year.

For additional information or questions regarding to Wastewater Connection Fees, contact the Municipal Utilities Department at (209) 937-8753.

ATTACHMENT A
FY 2020-21 FY 2021-22
Beginning Fund Balance:

Surface Water Impact Mitigation Fee -$ 1,207,844$ County Facilities Impact Fee 41,266 910,532 Agricultural Land Mitigation Impact Fee - 489,142 Mossdale Tract Development Fee - 63,304 Undistributed Balance - 24,064 Total Beginning Fund Balance 41,266$ 2,694,886$ Revenues:

Surface Water Impact Mitigation Fee 3,964,791$ 4,766,836$ County Facilities Impact Fee 2,671,047 2,547,410 Agricultural Land Mitigation Impact Fee 1,519,121 1,124,249 Mossdale Tract Development Fee 255,357 11,282 Interest (undistributed) 25,163 23,508 Fair Market Value (FMV) 12,772 (85,622) Total Revenues 8,448,250$ 8,387,663$
Expenditures (Distributions):

Surface Water Impact Mitigation Fee 2,756,947$ 4,161,459$ County Facilities Impact Fee 1,801,781 2,491,287 Agricultural Land Mitigation Impact Fee 1,029,979 1,564,297 Mossdale Tract Development Fee 192,052 83,195 Interest distributed (adjusted) 13,871 23,508 Total Expenditures (Distributions) 5,794,630$ 8,323,746$ Undistributed Revenues:

Surface Water Impact Mitigation Fee 1,207,844$ 605,377$ County Facilities Impact Fee 869,266 56,123 Agricultural Land Mitigation Impact Fee 489,142 (440,048) Mossdale Tract Development Fee 63,304 (71,913) Interest (undistributed) 11,292 (85,622) Total Undistributed Revenues 2,640,848$ 63,917$ Ending Fund Balance:

Surface Water Impact Mitigation Fee 1,207,844$ 1,813,221$ County Facilities Impact Fee 910,532 966,655 Agricultural Land Mitigation Impact Fee 489,142 49,094 Mossdale Tract Development Fee 63,304 (8,608) Undistributed Balance 24,064 (61,559) Total Ending Fund Balance 2,694,886$ 2,758,803$ Surface Water Impact Mitigation Fee Stockton East Water District (SEWD) City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement For the Year Ended June 30,2022
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO
Income Statement
County Facilities Impact Fee San Joaquin County Administrator Agricultural Land Impact Mitigation Fee Central Valley Farmland Trust (CVFT) Mossdale Tract Development Fee San Joaquin Area Flood Control Agency (SJAFCA)

ATTACHMENT A
FY 2020-21 FY 2021-22
Surface Water Impact Mitigation Fee Stockton East Water District (SEWD) City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement For the Year Ended June 30,2022
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO
County Facilities Impact Fee San Joaquin County Administrator Agricultural Land Impact Mitigation Fee Central Valley Farmland Trust (CVFT) Mossdale Tract Development Fee San Joaquin Area Flood Control Agency (SJAFCA) Assets:

Cash and cash equivalent 2,678,763$ 2,826,020$ Fair Market Value (FMV) 12,772 (72,851) Interest receivable 3,351 5,634
Total Assets 2,694,886$ 2,758,803$
Liabilities - -
Total Liabilities - -
Total Fund Balance 2,694,886$ 2,758,803$
Total Fund Balance (Deficit) and Liabilities 2,694,886$ 2,758,803$ Balance Sheet

ATTACHMENT A
To mitigate for the impact on water, agricultural land, public facilities, and flood control through the conversion of land for private and urban uses, including residential, commercial, and industrial developments. Fees collected by the city are remitted to various governmental entities as discussed below:

City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement For the Fiscal Year Ended June 30,2022 Pass Through Fees - Agency Fund 780-786
Pass Through Fees – All Mitigation Fees – Annual Report Notes Purpose:

Mossdale Tract Development Fee – San Joaquin Area Flood Control Agency (SJAFCA):

In January of 2018, the city agreed to join and execute an Amended Joint Powers Agreement (JEPA) with the County of San Joaquin, the San Joaquin County Flood Control and the Water Conservation (SJCFCWCD), City of Lathrop, and the City of Manteca to reform the San Joaquin Area Flood Control Agency in an effort to manage and/or reduce flood risks in the Mossdale Tract Area. Under state legislation, SJAFCA has the authority to impose fees as a condition for new developments in Mossdale Tract Area, whereas the city agreed to assist in fees collection effort. All fees collected (less city’s administrative fee) pursuant to the agreement will be remitted to SJAFCA on a quarterly basis and to be used to finance the flood control facilities. In FY 2021-22, the city collected $11,282 of Flood Protection Development Impact Fees and remitted $83,195 to SJAFCA. The remaining balances due to SJAFCA at June 30, 2022 is -$8,608.

Surface Water Impact Mitigation Fee – Stockton East Water District (SEWD):

In 1990, the City of Stockton participated, along with California Water Service Company and the County of San Joaquin, in 1990B Series COP to finance the New Malones Water Conveyance Project with the Stockton East Water District. In 1992, the District issued another Series, the 1992B Series COP, and refunded a portion of the 1990B Series. In 2002, the city agreed to modify the financing plan by issuing the 2002B Series COP and refund 1990B Series. The remaining balance of the 2002B Series COP Series were to be financed by the surface water impact fee levied by the city and other participating agencies. The surface water impact fees are collected and deposited in a trustee account and remitted to Stockton East Water District (SEWD) on a quarterly basis to be used for the cost of the New Malones Water Conveyance Project. In FY 2021-22, the city collected $4,766,836 of Surface Water Impact Mitigation Fees and remitted $4,161,459 to SEWD. The remaining impact fees due to SEWD at June 30, 2022 is $1,813,211.

County Facilities Impact Fee – San Joaquin County Administrator (SJCA):

Under Municipal Code section 16-355.270, the city has the authority to establish a Public Facilities Fee Program (PFF) on new developments. In 2003, City Council approved (Reso. #2003-04-03-0105) the establishment of the Public Facilities Fees (PFF) programs. In 2005, the city agreed (Council Reso. # 2005-04-05-0165) to add County Facilities Fee (CFF) to its PFF programs.

The CFF fee is collected at the same time a building permit is issued for a new development within city limits and remitted to SJ County Administrator on a quarterly basis. In FY 2021-22, the city collected $2,547,410 of County Facilities Fee and remitted $2,491,287 to SJCA. The remaining balance due to SJCA at June 30, 2022 is $966,655.

Agricultural Land Mitigation Impact Fee – Central Valley Farmland Trust (CVFT):

Under the Municipal Code section 16-355.270, the city has the authority to establish a Public Facilities Fee Program (PFF) on new developments. In 2003, City Council approved (Reso. #2003-04-03-0105) the establishment of the Public Facilities Fees (PFF) programs. In 2007, the City agreed (Council Reso. #2007-02-07-0079) to add Agricultural Land Mitigation Fee to its Public Facilities Fee programs. The fee is collected from all applicable new development projects that would result from the conversion of farmland, as defined by California Department of Conservation, into urban uses. All fees collected pursuant to the agreement should be remitted to Central Valley Farmland Trust (CVFT) on a quarterly basis. In FY 2021-22, the city collected $1,124,249 of Agricultural Land Mitigation Impact Fees and remitted $1,564,297 to CVFT. The remaining balance due to CVFT at June 30, 2022 is $49,094.

ATTACHMENT A

PERMIT FEE TYPE CATEGORY UNIT OF MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2020

FEE PER UNIT

EFFECTIVE
7/1/2021
Surface Water Impact Mitigation Fee:

Office / High Density Non-Residential Per sq. ft. Floor Areas / 0.50 0.471$ 0.471$ Retail / Medium Density Non-Residential Per sq. ft. Floor Areas / 0.30 $ 0.283 $ 0.283 Warehouse / Low Density Non-Residential Per sq. ft. Floor Areas / 0.60 $ 0.228 $ 0.228 Single Family Units Residential Per Unit $ 4,587.00 $ 4,587.00 Multiple Family Units Residential First Unit $ 4,587.00 $ 4,587.00 Multiple Family Units Residential Each Subsequent Unit $ 1,378.00 $ 1,378.00 Guest Room Residential First Room $ 1,076.00 $ 1,076.00 Guest Room Residential Each Subsequent Room $ 0.0283 $ 0.0283 County Facilities Fee:

Office / High Density Non-Residential Per 1,000 Sq. Ft. 650.00$ 665.00$ Retail / Medium Density Non-Residential Per 1,000 Sq. Ft. $ 430.00 $ 440.00 Warehouse / Low Density Non-Residential Per 1,000 Sq. Ft. $ 120.00 $ 123.00 Single Family Units Residential Per Unit $ 2,626.00 $ 2,686.00 Multiple Family Units Residential Per Unit $ 1,947.00 $ 1,992.00 Agricultural Land Mitigation Fee:

Office / High Density Non-Residential Per Acre of Net Parcel Area 11,902.00$ 11,902.00$ Retail / Medium Density Non-Residential Per Acre of Net Parcel Area $ 11,758.00 $ 11,758.00 Warehouse / Low Density Non-Residential Per Acre of Net Parcel Area $ 10,494.00 $ 10,494.00 Single Family Units Residential Per Acre of Net Parcel Area $ 14,352.00 $ 14,352.00 Multiple Family Units Residential Per Acre of Net Parcel Area $ 12,841.00 $ 12,841.00 Guest Room Residential Per Acre of Net Parcel Area $ 12,841.00 $ 12,841.00 Mossdale Tract Flood Protection Fee:

Commercial Non-Residential Per Developable Acre $ 18,012.0000 $ 18,399.00 Industrial Non-Residential Per Developable Acre 14,987.00$ 15,309.00$ Single Family Units Residential Per Developable Acre 19,019.00$ 19,428.00$ Multiple Family Units Residential Per Developable Acre 17,319.00$ 17,691.00$ City of Stockton - Public Facilities Fee (PFF) Report
Pass Through Fees - All Mitigation Fees Schedule
Fiscal Year 2021-22
Notes: All fees are subject to additional 3.5% Administrative Fee.

For additional information or questions regarding to all mitigation impact fees, please contact CDD at (209) 937-8561.

ATTACHMENT A
Fee Type Fee Area (Zone) Deferred Fees
FY 2021
Deferred Fees
FY 2022 Changes
Traffic Signals Impact Fee City Wide 13,192$ 13,192$ - Street Improvements Fee City Wide 642,183 642,183 - Community Recreation Centers Fee City Wide 312 312 - City Office Spaces Fee City Wide 8,957 8,957 - Fire Stations Impact Fee City Wide 4,695 4,695 - Libraries Impact Fee City Wide 8,373 8,373 - Police Stations Fee City Wide 18,444 18,444 - Parks and Recreation Fee City Wide - - - Street Trees Fee City Wide - - - Street Signs Fee City Wide - - - Street Lights Impact Fee City Wide - - - Air Quality Impact Fee City Wide - - - Administration Fee City Wide - - - Regional Transportation Impact Fee City Wide - - - Water Connection Fee City Wide - - - Delta Water Surface Fee City Wide - - - Wastewater Connection Fee City Wide - - - 696,156$ 696,156$ -
City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Fee Deferral Summary
As of June 30, 2022
Under the City's Administrative Guidelines and its Economic Development Program, the City Council approved (Council Reso.#2017-01-24-1210) and adopted a fee deferral program for commercial and industrial development, in which developers can elect to defer a portion of a building permit fees, except for the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2022, the total deferred PFF fees is $696,156. The table below provides the outstanding deferred PFF fees under eact impact fee type since the program inception.

Total PFF Deferred Fees

ATTACHMENT A
Loan From PFF Fund Loan To PFF Fund Date Loans
Initiated
Approved
Council Reso.#
Balance As of
6/30/2021
Balance As of
6/30/2022
PFF Street Improvement
Fund
PFF Community Rec.

Center Fund 6/30/2005 04-0333 $ 2,551,550 $ 2,519,945 PFF Street Improvement
Fund PFF Police Station Fund 6/30/2005 04-0333 705,192 581,048 PFF Libraries Fund PFF Fire Station Fund 10/2/2007 07-0412 1,628,741 1,529,790 Total Outstanding PFF Inter-Fund Balance $ 4,885,483 $ 4,630,783 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - PFF Inter-Fund Loans Summary
As of June 30, 2022

ATTACHMENT A
Project Number FY2020-21
Expenditures
FY2021-22
Expenditures Changes
WT15022(PW1522) - - - WT13010 (PW1310) 200,000$ - $ (200,000) Total Traffic Signals 200,000$ - $ (200,000) Eight Mile Rd Precise Plan WT21013 (PW2113) - 5,187$ $ 5,187 Developers Reimbursements - Construction Costs D018017 - 1,948,127$ $ 1,948,127 Diamond Grade Separation WT21028 - 35,489$ $ 35,489 WT13010 (PW1310) 31,000$ 20,181$ $ (10,819) WT15015 (PW1515) 7,811$ 242,264$ $ 234,453 WT14028 (PW1428) 8,767$ - $ (8,767) Industrial Drive Extension WT21015 (PW2115) - 5,754$ 5,754 Total Street Improvement $ 47,578 2,257,002 $ 2,209,424 CL17024 (PW1724) 1,011,087$ 3,407,686$ $ 2,396,599 Total Libraries $ 1,011,087 3,407,686$ $ 2,396,599 WT13012 (PW1312) (137,045)$ - $ 137,045 WA13276 (PW9276) 3,908$ 13,137$ $ 9,229 Total Air Quality $ (133,137) 13,137$ $ 146,274 Total All Public Improvement Expenditures $ 1,125,528 5,677,825$ $ 4,552,297 Traffic Signal Control System
Traffic Signal Expenditures:

City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Public Improvement Expenditures
As of June 30, 2022
Street Improvements Expenditures:

Filbert / Miner Traffic Signal
Filbert / Miner Traffic Signal
Air Quality Expenditures:

Green Initiatives
March Ln Adaptive TCS
Bus Rapid Transit 1-B
Thornton Rd. Widening
Libraries Expenditures:

NE Branch McNair Library

ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2022
FY2022-23
Budget
FY2023-24
Budget
FY2024-25
Budget
FY2025-26
Budget Total Budget
Traffic Signals Projects:

Traffic Signal New Installation WT25011 - 1,300,000 - - - 1,300,000 Traffic Signal Conversions WT26039 - - - - 1,200,000 1,200, 000 Total Traffic Signals - 1,300,000 - - 1,200,000 2,500, 000 Street Improvement Projects:

Bus Rapid Transit 1-B WT15015 (PW1515) 558,055 - - - - 558,055 Bus Rapid Transit V on Weber Avenue,
Miner Avenue, Fremont Street, Filbert Street,
and Main St
WT15016 (PW1516) 336,713 - - - - 336,713 Developers Reimbursements D018017 (PW1817) 8,304,633 - - - - 8,304,633 Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) - - - - - - Grant Match Programs WT21016 (PW2116) 200,000 300,000 300,000 300,000 300,000 1,400, 000 Little John Creek Reimbursement WA13165 (PW9165) 132,788 - - - - 132,788 Tam O'Shanter Drive / Castle Oaks Drive
Roundabout PW1443 27,000 - - - - 27,000 Eight Mile Rd Precise Plan WT21013 (PW2113) 954,813 138,000 - - - 1,092,813 Diamond Grade Seperation WT21028 34,511 - - - - 34,511 Industrial Drive Extension WT21015 (PW2115) 2,060,616 - - - - 2,060,616 Thornton Road / Lower Sacramento Road /
Hammer Lane Triangle Left Turn Lanes WT15018 (PW1518) 740,852 692,000 - - - 1,432,852 Thorton Rd. Widening WT14028 (PW1428) 378,689 - - - - 378,689 West Ln. TRS Control System WT16011 (PW1611) 23,809 - - - - 23,809 HSIP 8-CONVT SIGNL FR PED WT17013 109,621 - - - - 109,621 HSIP 8-RAISED MED @ PACIFIC WT17017 320,700 - - - - 320,700 Total Street Improvement 14,182,799 1,130,000 300,000 300,000 300,000 16,212, 799 Library:

Northeast Branch McNair Library and
Recreation Center CL17024 (PW1724) 4,358,118 - - - - 4,358,118 Total Library 4,358,118 - - - - 4,358,118 Parkland City Wide:

Cannery Park 2.7 Acre WP13270 (PW9270) 154,998 1,218, 000 - - - 1,372,998 Cannery Park 7.48 Acre WP22013 419,000 4,546, 800 - - - 4,965,800 Misasi Park WP13131 (PW9131) 21,992 - - 2,206,070 - 2,228,062 Oakmore & Montego Park WP13254 (PW9254) 1,075,601 - - - - 1,075,601 Oakmore & Montego Neigborhood Park WP23024 - 2,669,000 - - - 2,669,000 Westlake Villages Park 11.5 Acre WP13269 (PW9269) 1,000 7,100, 000 - - - 7,101,000 Total Parkland 1,672,591 15,533,800 - 2,206,070 - 19,412,461 Street Trees:

Residential Development Street Trees WE15024 (PW1524) 48,479 48,479 Street Trees Planting CW WE13118 (PW9118) 291,922 291,922 Total Street Trees 340,401 - - - - 340,401 Street Signs Citywide :

Residential Development Signs WD15025 (PW1525) 80,000 - - - - 80,000 Street Name Sign Installation WD13176 (PW9176) 58,786 - - - - 58,786 Total Street Signs 138,786 - - - - 138,786 Street Lights In Lieu:

Street Lights Installations WD13191 (PW9191) 361,769 - - - - 361,769 Total Street Lights 361,769 - - - - 361,769 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2022

ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2022
FY2022-23
Budget
FY2023-24
Budget
FY2024-25
Budget
FY2025-26
Budget Total Budget
City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2022
Air Quality Citywide:

Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) 6,009 - - - - 6,009 Green Initiatives WA13276 (PW9276) 238,497 - - - - 238,497 Miner Ave, Comp. St. Improvement PH3 WT17032 750,000 - - - - 750,000 March Lane Adaptive Traffic Control WT13012 (PW1312) 140,621 - - - - 140,621 CCA Feasibility Study CD0226 90,000 - - - - 90,000 Total Air Quality 1,225,127 - - - - 1,225,127 Grand Total Budgeted Public Facilities Projects 21,279,592 17,963,800 300,000 2, 506,070 1,500,000 44,549,462

ATTACHMENT A