City Council and Concurrent Authorities
January 9, 2024

City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2022-23

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 2022-23

TABLE OF CONTENTS
I

ATTACHMENT A

BRANDO VILLAPUDUA

COUNCILMEMBER
District 5
KEVIN J. LINCOLN II
MAYOR

CITY OF STOCKTON

CITY COUNCIL

MICHELE PADILLA

COUNCILMEMBER
District 1

DAN WRIGHT

COUNCILMEMBER
District 2

MICHAEL BLOWER

COUNCILMEMBER
District 3

SUSAN LENZ

COUNCILMEMBER
District 4

KIMBERLY WARMSLEY
VICE MAYOR
District 6

BRANDO VILLAPUDUA

COUNCILMEMBER
District 5

MICHELE PADILLA

COUNCILMEMBER
District 1

DAN WRIGHT

COUNCILMEMBER
District 2

MICHAEL BLOWER

COUNCILMEMBER
District 3

SUSAN LENZ

COUNCILMEMBER
District 4

KIMBERLY WARMSLEY
VICE MAYOR
District 6
II

ATTACHMENT A
Kevin J. Lincoln II Mayor
Kimberly Warmsley Vice Mayor Dist 6
Michelle Padilla Council Member Dist 1
Dan Wright Council Member Dist 2
Michael Blower Council Member Dist 3
Susan Lenz Council Member Dist 4
Brando Villapudua Council Member Dist 5
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
Rosemary Rivas Director of Human Resources
Jamil Niazi 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 2022-23
III

ATTACHMENT A
IV
November 28, 2023
TO:

Harry Black, City Manager
FRO
M: Kimberly Trammel, Chief Financial Officer
SU
BJECT: FY 2022-23 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, 2023. The prior fiscal year's data is for comparative 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 made available to the public.

Ba
ckground
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 at the time the City issues a development building permit . The City of Stockton began collect ion of the fees in November 1988.

Th
e City of Stockton collects fees when it issues building permits for the purpose of mitigating impacts caused by new development on certain public facilities. The fee revenue is then used to finance 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 following 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
Surface Water Impact Mitigation Fee County Facilities Impact Fee Mossdale Tract Development Fee

ATTACHMENT A
This report outlines the purpose for each of these fees. All PFFs (Regional Transportation Impact Fees, Surface 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 btief 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 repotiing 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 infonnation.

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 detennining 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 c01m11ence if the agency detennines 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 information regarding deferred impact fees (accounts receivable balances) and inter-fund loans representing borrowing amongst City govenunent 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, 2023, the City defetTed $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 $4,074,114 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 reports prepared.
���

CHIEF FINANCIAL OFFICER
V

ATTACHMENT A
VI
City of Stockton
Public Facilities Fee Report, FY 2022-23

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.

Cu
rrent 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.

Calif
ornia 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:
• Ide
ntify 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
VII
City of Stockton
Public Facilities Fee Report, FY 2022-23
• 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
City’s Fiscal Years 2023 – 2028 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
August 20, 2019, City Council approved motion 2019-08-20-1405 which amended and extended the Stockton Economic Stimulus Program (SESP), previously adopted by City Council on November 17, 2015. 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 condition s or limitations on the number of permits.

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
VIII
City of Stockton
Public Facilities Fee Report, FY 2022-23
D. FUNDING OF INFRASTRUCTURE
Capital Improvement P lan identifies all funding sources and amounts for individual pr ojects through FY 2028. 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.

On
ce 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 required by California Government Code Section 66006 (b):

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

Street Improvement Impact Fee – Provi des 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 (RT IF) – Provides for regional transportation improvements in San Joaquin County (in conjunction with other cities) and addresses traffic congestion as a result of new development. A portion of fees collected are remitted to San Joaquin County Government (SJCOG).

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

City Office Space Imp act 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 – Provi des 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 – Provide
s for the acquisition of land and the development of regional and neighborhood parks.

Street Trees Impact Fee – P
rovides 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 – Provide
s for the partial mitigation of adverse environmental effects and establish a formalized process for air quality standards as growth and development required.

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

ATTACHMENT A
IX
City of Stockton
Public Facilities Fee Report, FY 2022-23
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 – Provide s for expansion of collection and treatment capabilities in the wastewater utility as growth and development required.

Public Facilities Fee Program – Adm
inistration 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 mitig ate 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 California Farmland Trust for administration and monitoring of the City’s Agricultural Land Mitigation Program.

Surface Water Im pact Mitigation Fee – To mitigate for the impact on water and to finance the cost of the New Melones Water Conveyance Project. Fees collected by the City are remitted to Stockton East Water District (SEWD).

County Facilities Impact Fee – To fina nce the construction of region-serving capital facilities caused by future development in San Joaquin County. Fees collected by the C ity are remitted to the San Joaquin County Administrator.

Mossdale Tract Development Fee – To provi de 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 FY2021-22
Revenues
FY2022-23
Revenues Changes Percentage
Changes
Traffic Signals Impact Fee 484,243$ 274,880$ $ (209,363) -43% Street Improvements Fee 2,795,803 1,547,280 (1,248,523) -45% Community Recreation Centers Fee 134,486 93,684 (40,802) -30% City Office Spaces Fee 112,112 70,258 (41,854) -37% Fire Stations Impact Fee 287,886 175,240 (112,646) -39% Libraries Impact Fee 161,588 498,737 337,149 209%
Police Stations Fee 306,241 143,875 (162,366) -53% Parkland Impact Fee (209,205) 97,124 306,329 -146% Street Trees Fee (11,738) (789) 10,949 -93% Street Signs Fee 8,381 (426) (8,807) -105%
Street Lights Impact Fee (13,738) (924) 12,814 -93% Air Quality Impact Fee 1,831,191 771,829 (1,059,362) -58% Administration Fee 898,418 561,286 (337,132) -38% Regional Transportation Impact Fee 3,115,915 1,994,989 (1,120,926) -36% Water Connection Fee 6,938,024 1,323,487 (5,614,537) -81% Delta Water Surface Fee 5,265,764 4,110,937 (1,154,827) -22% Wastewater Connection Fee 3,622,861 2,345,818 (1,277,043) -35% Total Fee Revenues 25,728,232$ 14,007,285$ (11,720,947)$ -46% *FY21-22 restated to include interfund transfer
City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2023
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, 2023, the total PFF revenues is $14,007,285 a decrease of 46% from prior fiscal year.

PFF Fee Revenues Summary
1 ATTACHMENT A
Fee Type FY2021-22
Expenditures
FY2022-23
Expenditures Changes Percentage
Changes
Traffic Signals Impact Fee 862$ 21,842$ $ 20,980 2434% Street Improvements Fee 2,407,872 3,272,989 865,117 36% Community Recreation Centers Fee 83,522 127,260 43,738 52% City Office Spaces Fee 3,357 1,665 (1,692) -50%
Fire Stations Impact Fee 165,533 278,756 113,223 68% Libraries Impact Fee 3,446,178 1,319,815 (2,126,363) -62% Police Stations Fee 158,197 290,012 131,815 83%
Parkland Impact Fee 68,852 44,255 (24,597) -36%
Street Trees Fee 164 106 (58) -35%
Street Signs Fee 85 57 (28) -33%
Street Lights Impact Fee 192 124 (68) -35%
Air Quality Impact Fee 36,262 875,059 838,797 2313% Administration Fee 285,538 449,065 163,527 57% Regional Transportation Impact Fee 26,644 12,808 (13,836) -52% Water Connection Fee 2,496,970 1,352,007 (1,144,963) -46% Delta Water Surface Fee 4,914 4,433 (481) -10%
Wastewater Connection Fee 5,717,164 3,599,771 (2,117,393) -37% Total Expenditures 14,902,306$ 11,650,024$ (3,252,282)$ -22% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2023
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, 2023, the total PFF expenditures is $11,650,024 an decrease of 22% in expenditures as compared to prior fiscal year. 2 ATTACHMENT A
Fee Type FY2021-22
Fund Balance
FY2022-23
Fund Balance Changes Percentage
Changes
Traffic Signals Impact Fee $ 2,337,156 $ 2,155,841 $ (181,315) -8% Street Improvements Fee 9,470,258 9,631,482 161,224 2% Community Recreation Centers Fee (2,413,033) (2,368,491) 44,542 -2% City Office Spaces Fee 420,788 189,381 (231,407) -55% Fire Stations Impact Fee (1,276,818) (1,162,776) 114,042 -9% Libraries Impact Fee 820,435 1,286,322 465,887 57% Police Stations Fee (293,552) (178,696) 114,856 -39% Parkland Impact Fee 5,560,131 1,448,324 (4,111,807) -74% Street Trees Fee 41,238 40,343 (895) -2%
Street Signs Fee 67,046 66,563 (483) -1%
Street Lights Impact Fee 84,856 83,809 (1,047) -1%
Air Quality Impact Fee 5,874,233 5,544,899 (329,334) -6% Administration Fee 2,613,060 3,105,063 492,003 19% Regional Transportation Impact Fee 15,790,275 17,772,456 1,982,181 13% Water Connection Fee (3,986,192) (8,476,806) (4,490,614) 113% Delta Water Surface Fee 14,130,760 18,237,264 4,106,504 29% Wastewater Connection Fee 3,520,717 5,071,800 1,551,083 44% Total PFF Available Fund Balances 52,761,358$ 52,446,778$ (314,580)$ -1% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2023
PFF Available Fund Balances Summary
This section provides a summary of the available fund ba lances (excluding encumbrances and CIP appropriations) for each PFF fee type and the changes in available fund balances. As of June 30, 2023, the total PFF available fund balance is $
52,446,778, an decrease of $314,580 from prior fiscal year. 3 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance:

City wide (610) 458,057$ 556,229$
Zone 1 (611) 344,002 367,176
Zone 2 (612) 344,970 380,413
Zone 3 (613) 448,269 649,293
Zone 4 (614) 258,478 384,045
Total Beginning Fund Balance 1,853,776$ 2,337,156$ Revenues:

Impact Fee:

City wide (610) 167,547$ 87,312$
Zone 1 (611) 23,174 39,019
Zone 2 (612) 35,443 22,948
Zone 3 (613) 201,024 99,596
Zone 4 (614) 125,567 42,166
Interest (including FMV):

City wide (610) (68,514) (16,161)
Zone 1 (611) - -
Zone 2 (612) - -
Zone 3 (613) - -
Zone 4 (614) - -
Other miscellaneous:

City wide (610) - -
Total Revenues 484,243$ 274,880$
Expenditures:

Operating:

City wide (610) 862$ 690$
Capital improvement (CIP):

City wide (610) - -
Total Expenditures 862$ 690$
Other Financing Sources (Uses):

Transfers out:

City wide (610) -$ (21,152)
Total Other Financing Sources (Uses) -$ (21,152)
Excess (Deficiency) of Revenues Over Expenditures:

City wide (610) 98,172$ 49,309$
Zone 1 (611) 23,174 39,019
Zone 2 (612) 35,443 22,948
Zone 3 (613) 201,024 99,596
Zone 4 (614) 125,567 42,166
Total Excess (Deficiency) of Revenues Over Expenditures 483,381$ 253,038$ Ending Fund Balance:

City wide (610) 556,229$ 605,538$
Zone 1 (611) 367,176 406,195
Zone 2 (612) 380,413 403,361
Zone 3 (613) 649,293 748,889
Zone 4 (614) 384,045 426,211
Total Ending Fund Balance 2,337,156$ 2,590,194$ 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, 2023 Income Statement
4 ATTACHMENT A
FY 2021-22 FY 2022-23
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, 2023 Assets:

Cash and cash equivalent 2,402,863$ 2,711,984$ Fair Market Value (FMV) (71,443) (132,322)
Interest receivable 5,520 10,316
Accounts receivable 7,706 7,706
Deferred fee receivable 13,192 13,192
Allowance for uncollectible (7,489) (7,489)
Total Assets 2,350,350$ 2,603,387$
Liabilities:

Deferred fees revenue 13,192 13,192
Total Liabilities 13,192$ 13,192$
Total fund balance 2,337,156$ 2,590,194$
CIP appropriations/reserved for encumbrances - 434,353 Ending Available Fund Balance (Deficit) 2,337,156$ 2,155,841$ Purpose:

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, 2023, 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 2022-23 from all areas is $274,880 compared to prior fiscal year of $484,243. The fund incurred $690 in operating expenditures. There are no CIP cost allocation and no outstanding encumbrances in FY 2022-23. The ending available fund balance as of June 30, 2023 is $2,155,841.

Revenues, Expenditures & Fund Balance:

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

There was a transfer out to capital improvement projects fund in amount of $21,152 in FY 2023.

Balance Sheet
5 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
6 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
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 Manager) at (209) 937-8270.
7 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 23,265,127$ 23,653,058$ Revenues:

Impact fee 3,067,382$ 1,156,684$
Interest (including FMV) (720,072) 13,989
Other miscellaneous 253,000 -
Total Revenues 2,600,310$ 1,170,673$
Expenditures:

Operating 131,306$ 64,899$
Capital improvement (CIP) 1,994,558 1,789,888
Total Expenditures 2,125,864$ 1,854,787$
Other Financing Sources (Uses):

Transfers in 195,493$ 376,607$
Transfers out (282,008) (1,418,202)
Total Other Financing Sources (Uses) (86,515)$ (1,041,595)$ Excess (Deficiency) of Revenues Over Expenditures 387,931$ (1,725,709)$ Ending Fund Balance 23,653,058$ 21,927,349$
Assets:

Cash and cash equivalent 26,390,617$ 24,204,568$ Fair Market Value (FMV) (787,763) (1,240,788)
Interest receivable 60,813 96,250
Accounts receivable 246,412 246,412
Deferred fee receivable 459,534 459,533
Allowance for uncollectible (114,816) (114,816)
PFF interfund loan receivable 3,100,993 2,761,882
PFF interfund loan allowance (3,100,993) (2,761,882) Total Assets 26,254,797$ 23,651,159$
Liabilities:

Accounts payable 1,959,555$ 1,081,627$
Deferred fee revenue 642,183 642,183
Total Liabilities 2,601,738$ 1,723,810$
Total fund balance 23,653,058$ 21,927,349$
CIP appropriations/reserved for encumbrances 14,182,800 12,295,867 Ending Available Fund Balance (Deficit) 9,470,258$ 9,631,482$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Street Improvement Impact Fee Fund 310-312
Income Statement
Balance Sheet
8 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Street Improvement Impact Fee Fund 310-312
Street Improvement Impact Fee Annual Report Notes
P
urpose:

Provides f or 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 2022-23 is $1,170,673 compared to the prior fiscal year of $2,600,310. The total expenditures (including operating and capital improvement projects) is $1,854,787 i n FY 2023. T he ending fund balance on June 30, 2023 is $21,927,349 whereas the available fund balance for projects is $9,631,482.

Other Financing Sources (Tr ansfers I n and Tran sfers O ut):

In FY 2022-23, Street Improvement Impact Fee has received a total transfer in of $376,607 f rom P FF Recreation Center and PFF Police Stations for the interfund loan repayments required by Council Reso. #2018-08-21-1107. The fund also transferred out of $1,380,706 to CIP fund for c apital improvement projects a nd $37,496 a s allowance for uncollectible i nterfund loan for the accrued interest on interfund loans in FY 2023.

PFF Interfund Loans:

As of J une 30, 2023, Street I mprovements Impact Fe e has total PFF interfund loans receivable of $2,761,882 ( $2,441,828 from Community Re creation Centers a nd $320,054 f rom P olice Stations). The total outstanding balance is recorded as “Allowance for U ncollectible”. 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 Pr ogram:

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 f or the Pass-Through Fees, and pay it at a later date by a written agreement. As of June 30, 2023, Street Improvements Impact Fee has a total deferred fees of $642,183 since the program inception.

Street Improvements Reimbursement Agreements:

As of June 30, 2023, the city has two Street Improvement Reimbursement Agreements with a total of $10,503,390 for future infrastructure projects. The details of these agreements are discussed as follows:
(1). In July of 2007, the city entered into a reimbursement agreement with Dean A. Spanos for the construction of Trinity Parkway from the Bear Creek Bridge to Otto Drive (Council Reso. #07-0329). The reimbursement agreement was estimated a t $7,598,782 (with cash payments of $2,502,800 and fee credits of $4,095,982 a s stipulated in the agreement). T he balance on June 30, 2023 is $6,598,782.
(2). In November of 2007, the city entered a reimbursement agree with Vascorp Investment Corporation Inc. for the construction of Holman Road Bridge over Bear Creek (Council Reso. #07-0489). The reimbursement agreement was estimated at $7,544,246. The remaining balance as of June 30, 2023 is $3,904,608. 9 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager) at (209) 937-8270.

Street Improvements Impact Fees Schedule
10 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 55,951$ 106,914$
Revenues:

Impact fees 113,251$ 68,978$
Interest (including FMV) (3,112) 916
Total Revenues 110,139$ 69,894$
Expenditures:

Operating 3,225$ 1,564$
Other miscellaneous 24,347 23,789
Total Expenditures 27,571$ 25,353$
Other Financing Sources (Uses):

Transfers in 24,347$ 23,790$
Transfers out (55,951) (101,907)
Total Other Financing Sources (Uses) (31,604)$ (78,117)$ Excess (Deficiency) of Revenues Over Expenditures 50,963$ (33,576)$ Ending Fund Balance 106,914$ 73,338$
Assets:

Cash and cash equivalent 109,986$ 76,997$
Fair Market Value (FMV) (3,041) (3,581)
Interest receivable 236 288
Deferred fee receivable 312 312
Total Assets 107,493$ 74,016$
Liabilities:

Accounts payable 268$ 366$
Due to other funds 2,519,945 2,441,828
PFF interfund loan allowance (2,519,945) (2,441,828) Deferred fees revenue 312 312
Total Liabilities 579$ 678$
Total fund balance 106,914$ 73,338$
Net outstanding interfund loans balance 2,519,945 2,441,828 Ending Available Fund Balance (Deficit) (2,413,033)$ (2,368,491)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Community Recreation Centers Impact Fee Fund 310-313
Income Statement
Balance Sheet
11 ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 FY2022-23, the Community Recreation Centers received a total of $69,894 in revenues, compared to prior fiscal year of $110,139 and incurred $25,353 of interest and operating expenses. As of June 30, 2023 the ending fund balance is $73,338.

In FY2022-23, the Community Recreation Centers received a transfer in of $23,790 for the accrued interest expense to be recorded as “Allowance for Uncollectable” interfund loan. The fund also transferred out of $101,907 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, 2023, the Community Recreation Centers has a total deferred fees of $312 since the program inception.

As of June 30, 2023, the Community Recreation Centers fund has a total outstanding interfund loan balance of $2,441,828, 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.
12 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
Notes: All fee areas are subject to addition al 3.5% Administrative Fee.

For additional information or questions regarding to Community Recreation Centers Fee, contact the Community Development Department (PFF Manager) at (209) 937-8270.
13 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 312,033$ 420,788$
Revenues:

Impact fees 124,218$ 73,909$
Interest (including FMV) (12,106) (3,651)
Total Revenues 112,112$ 70,258$
Expenditures:

Operating 3,357$ 1,665$
Total Expenditures 3,357$ 1,665$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 108,755$ 68,593$ Ending Fund Balance 420,788$ 489,381$
Assets:

Cash and cash equivalent 435,504$ 515,260$
Fair Market Value (FMV) (12,870) (24,883)
Interest receivable 994 1,943
Accounts receivable 7,891 7,891
Deferred fees receivable 4,366 4,366
Allowance for uncollectible - Account receivable (5,873) (5,873) Total Assets 430,012$ 498,704$
Liabilities:

Accounts payable 267$ 366$
Deferred fees revenue 8,957 8,957
Total Liabilities 9,224$ 9,323$
Total fund balance 420,788$ 489,381$
CIP appropriations/reserved for encumbrances - 300,000
Ending Available Fund Balance (Deficit) 420,788$ 189,381$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 City Office Spaces Impact Fee Fund 310-314
Income Statement
Balance Sheet
14 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 City Office Spaces Impact Fee Fund 310-314
City Office Space Impact Fee Annual Rep ort Notes
Purpose:

Provides for additional administrative office spaces in order to maintain and pr ovide administrative and g eneral services as the city grows.

Revenues, Expenditures & Fund Balance:

In FY 2022-23, the City Office Spaces Fee received total revenues of $70,258, compared to prior fiscal year of $112,112 and incurred $1,665 in operating expenses. The ending fund balance on June 30, 2023 is $489,381.

O
ther Financing Sources (Transfers In and Transfers Out):

The City Office Spaces Fee has no other financing sources or uses in FY 2022-23.

Deferral Program:

In 2017, the C ity Council approved ( Council Reso #2017-01-24-1210) a fee deferral program for commercial and indus trial development, in which developers can el ect to defer a portion of a permit fees, except for the Pass-Through Fees, a nd pay it at a later date by a written agreement. As of June 30, 2023, the fund has a total deferred fees of $8,957 since the program inception.

Other Long-Term Liabilities:

The City Office Spaces Fee has no long -term lia bilities in FY 2022-23. 15 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For a
dditional information or questions regarding to City Office Space Impact Fee, contact the Community Development Department (PFF Manager) at
(209) 937-8270.
16 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 130,618$ 252,971$
Revenues:

Impact fees 263,492$ 142,422$
Interest (including FMV) (7,273) 3,018
Total Revenues 256,219$ 145,440$
Expenditures:

Operating 3,249$ 1,598$
Other miscellaneous 31,666 29,800
Total Expenditures 34,915$ 31,398$
Other Financing Sources (Uses):

Transfers in 31,667$ 29,800$
Transfers out (130,618) (247,358)
Total Other Financing Sources (Uses) (98,951)$ (217,558)$ Excess (Deficiency) of Revenues Over Expenditures 122,353$ (103,516)$ Ending Fund Balance 252,971$ 149,455$
Assets:

Cash and cash equivalent 259,820$ 156,547$
Fair Market Value (FMV) (7,137) (7,312)
Interest receivable 554 586
Accounts receivable 730 730
Deferred fees receivable 3,965 3,965
Total Assets 257,932$ 154,516$
Liabilities:

Accounts payable 268$ 366$
Due to other funds 1,529,790 1,312,232
PFF interfund loan allowance (1,529,790) (1,312,232) Deferred fees revenue 4,695 4,695
Total Liabilities 4,963$ 5,061$
Total fund balance 252,971$ 149,455$
Net outstanding interfund loans balance 1,529,790 1,312,232 Ending Available Fund Balance (Deficit) (1,276,818)$ (1,162,776)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Fire Stations Impact Fee Fund 310-315
Income Statement
Balance Sheet
17 ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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, 2023, Fire Stations Impact Fee fund has a total outstanding interfund loan balance of $1,312,232 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 2022-23, Fire Stations Impact Fee fund received a total revenue of $145,440, compared to prior fiscal year of $256,219, and incurred $31,398 of interest and operating expenses. The ending fund balance at June 30, 2023 is $149,455.

In FY 2022-23, the fund has received a transfer in of $29,800 for the accrued interest on PFF interfund loan to be recorded as “Allowance for Uncollectable.” The fund also has a transfer out of $247,358 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, 2023, the fund has a total deferred PFF fees of $4,695 since the program inception.
18 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager ) at (209) 937-8270.
19 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 8,463,143$ 5,178,553$ Revenues:

Impact fees 271,443$ 151,857$
Interest (including FMV) (240,473) 99,522
Total Revenues 30,970$ 251,379$
Expenditures:

Operating 6,825$ 3,049$
Total Expenditures 6,825$ 3,049$
Other Financing Sources (Uses):

Transfers in 130,618$ 247,358$
Transfers out (3,439,353) (1,316,766)
Total Other Financing Sources (Uses) (3,308,735)$ (1,069,408)$ Excess (Deficiency) of Revenues Over Expenditures (3,284,591)$ (821,078)$ Ending Fund Balance 5,178,553$ 4,357,475$
Assets:

Cash and cash equivalent 5,425,028$ 4,621,552$ Fair Market Value (FMV) (266,795) (285,830)
Interest receivable 20,586 22,119
Accounts receivable 755 755
Deferred fees receivable 7,618 7,618
Due from other funds 1,529,790 1,312,232
PFF interfund loan allowance (1,529,790) (1,312,232) Total Assets 5,187,192$ 4,366,214$
Liabilities:

Accounts payable 268$ 366$
Deferred fees revenue 8,373 8,373
Total Liabilities 8,641$ 8,739$
Total fund balance 5,178,553$ 4,357,475$
CIP appropriations/reserved for encumbrances 4,358,118 3,071,153 Ending Available Fund Balance (Deficit) 820,435$ 1,286,322$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Libraries Impact Fee Fund 310-316
Income Statement
Balance Sheet
20 ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the Libraries Impact Fee fund received a total revenue of $251,379, compared to prior fiscal year of $30,970, and incurred $3,049 in operating expenses and transferred out of $1,316,766. As of June 30, 2023, the total ending fund balance is $4,357,475. The available fund balance for projects is $1,286,322 In FY 2022-23, the fund received a transfer in of $247,358 from PFF Fire Stations for the interfund loan payment required by Council Reso. #2018-08-21-1107. The fund also transferred out of $1,316,766 ($29,800 to Fire Stations for the “Allowances for Uncollectible” on PFF interfund loans interest accrued and $1,286,966 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, 2023, the fund has a total deferred PFF fees of $8,373 since the program inception.

As of June 30, 2023, the fund has an interfund loan receivable from Fire Stations in the amount of $1,312,232. 21 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2021

FEE PER UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager) at (209) 937-8270.
22 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 139,452$ 287,496$
Revenues:

Impact fees 299,213$ 125,648$
Interest (including FMV) (8,370) 4,521
Total Revenues 290,843$ 130,169$
Expenditures:

Operating 3,257$ 1,606$
Other miscellaneous 15,398 13,706
Total Expenditures 18,655$ 15,312$
Other Financing Sources (Uses):

Transfers in 15,398$ 13,706$
Transfers out (139,542) (274,700)
Total Other Financing Sources (Uses) (124,144)$ (260,994)$ Excess (Deficiency) of Revenues Over Expenditures 148,044$ (146,137)$ Ending Fund Balance 287,496$ 141,359$
Assets:

Cash and cash equivalent 300,911$ 153,992$
Fair Market Value (FMV) (8,331) (7,378)
Interest receivable 647 574
Accounts receivable 16,047 16,047
Deferred fees receivable 8,865 8,865
Allowance for uncollectible - Account receivable (111,931) (11,931) Total Assets 206,208$ 160,169$
Liabilities:

Accounts payable 268$ 366$
Due to other funds 581,048 320,054
PFF interfund loan allowance (581,048) (320,054)
Deferred fees revenue 18,444 18,444
Total Liabilities 18,712$ 18,810$
Total Fund Balance 287,496$ 141,359$
Net outstanding interfund loans balance 581,048 320,054 Ending Available Fund Balance (Deficit) (293,552)$ (178,696)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Police Stations Impact Fee Fund 310-317
Income Statement
Balance Sheet
23 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the fund collected total revenues of $130,169 compared to the prior fiscal year of $290,843 and incurred $15,312 in operating expense. The ending fund balance on June 30, 2023 is $141,359.

In FY 2022-23, the fund has a transfer in of $13,706 for the accrued interest on PFF interfund loans to be recorded as “Allowance for Uncollectable” interfund loan and a transfer out of $274,700 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 2022-23, the fund has a total deferred PFF fees of $18,444 since the program inception.

As of FY 2022-23 the fund has total outstanding interfund loan balance of $320,054 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. 24 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

Notes: All fee areas are subject to addition al 3.5% Administrative Fee.

For additional information or questions regarding to Police Stations Impact Fee, con tact the Community Development Department (PFF Manager) at (209) 937-8270.
25 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 7,510,779$ 7,232,722$ Revenues:

Permit fees 13,990$ 114,957$
Interest (including FMV) (223,195) (17,833)
Total Revenues (209,205)$ 97,124$
Expenditures:

Operating 68,852$ 33,519$
Capital improvement (CIP) - 10,736
Total Expenditures 68,852$ 44,255$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures (278,057)$ 52,869$ Ending Fund Balance 7,232,722$ 7,285,591$
Assets:

Cash and cash equivalent 7,446,422$ 7,636,390$ Fair Market Value (FMV) (225,620) (370,485)
Interest receivable 17,405 28,792
Total Assets 7,238,207$ 7,294,697$
Liabilities:

Accounts payable 5,484$ 9,106$
Total Liabilities 5,484$ 9,106$
Total Fund Balance 7,232,722$ 7,285,591$
CIP appropriations/reserved for encumbrances 1,672,591 5,837,267 Ending Available Fund Balance (Deficit) 5,560,131$ 1,448,324$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Parkland Impact Fee Fund 310-318
Income Statement
Balance Sheet
26 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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:

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

In FY 2022-23, the fund collected total revenues of $97,124 compared to the prior fiscal year negative revenues of $209,205 and incurred $44,255 total expenditures. The ending fund balance at June 30, 2023 is $7,285,591. The available fund balance for projects is $1,448,324.

None.

None.

None.
27 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager) at (209) 937-8270.
28 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 393,542$ 381,639$
Revenues:

Interest (including FMV) (11,739)$ (789)$
Total Revenues (11,739)$ (789)$
Expenditures:

Operating 164$ 106$
Total Expenditures 164$ 106$
Other Financing Sources (Uses): - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures (11,903)$ (895)$ Ending Fund Balance 381,639$ 380,744$
Assets:

Cash and cash equivalent 392,612$ 398,580$
Fair Market Value (FMV) (11,890) (19,339)
Interest receivable 917 1,503
Total Assets 381,639$ 380,744$
Liabilities - -
Total Liabilities - -
Total Fund Balance 381,639$ 380,744$
CIP appropriations/reserved for encumbrances 340,401 340,401 Ending Available Fund Balance (Deficit) 41,238$ 40,343$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Street Trees Impact Fee Fund 310-319
Income Statement
Balance Sheet
29 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the fund did not receive any fee revenues. The fund incurred a revenue loss of $789 due to the Fair Market Value (FMV) adjustments and had expenditures of $106. The ending fund balance at June 30, 2023 is $380,744.

None.

None.

None.

Provides for necessary street trees management and new trees planting as new development is established. 30 ATTACHMENT A

PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager) at
(209) 937-8270.
31 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 197,536$ 205,832$
Revenues:

Permit fees 14,599$ -$
Interest (including FMV) (6,218) (426)
Total Revenues 8,381$ (426)$
Expenditures:

Operating 85$ 57$
Total Expenditures 85$ 57$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 8,296$ (483)$ Ending Fund Balance 205,832$ 205,349$
Assets:

Cash and cash equivalent 211,749$ 214,968$
Fair Market Value (FMV) (6,412) (10,430)
Interest receivable 495 811
Total Assets 205,832$ 205,349$
Liabilities - -
Total Liabilities - -
Total Fund Balance 205,832$ 205,349$
CIP appropriations/reserved for encumbrances 138,786 138,786 Ending Available Fund Balance (Deficit) 67,046$ 66,563$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Street Signs Impact Fee Fund 310-320
Income Statement
Balance Sheet
32 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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:

None.

None.

None.

Provides for necessary street signs as new development is established.

In FY 2022-23, the fund did not receive any fee revenues. Instead, it incurred a deficiency of $426 due to the Fair Market Value (FMV) adjustments, and incurred investment interest expense of $57. The ending fund balance at June 30, 2023 is $205,349.
33 ATTACHMENT A

SIGN TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
Note: All fee areas are subject to additional 3.5% Administrative Fee.

For additional informa tion or questions regarding to Street Signs Impact Fee, contact the Community Development Department (PFF Manager) at (209) 937-8270.
34 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 460,555$ 446,626$
Revenues:

Interest (including FMV) (13,737)$ (924)$
Total Revenues (13,737)$ (924)$
Expenditures:

Operating 192$ 124$
Total Expenditures 192$ 124$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures (13,929)$ (1,048)$ Ending Fund Balance 446,626$ 445,578$
Assets:

Cash and cash equivalent 459,468$ 466,452$
Fair Market Value (FMV) (13,915) (22,632)
Interest receivable 1,073 1,758
Total Assets 446,626$ 445,578$
Liabilities - -
Total Liabilities - -
Total Fund Balance 446,626$ 445,578$
CIP appropriations/reserved for encumbrances 361,770 361,769 Ending Available Fund Balance (Deficit) 84,856$ 83,809$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Street Lights In Lieu Impact Fee Fund 310-321 (All Areas) Income Statement
Balance Sheet
35 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the fund did not received any fee revenues. Instead, it incurred a deficiency of $924, due to the Fair Market Value (FMV) adjustments, and incurred investment interest expense of $124. The ending fund balance at June 30, 2023 is $445,578.

None.

None.

None.

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

TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23
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 Manager) a
t (209) 937-8270.
37 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 5,304,431$ 7,099,360$ Revenues:

Permit fees 2,034,371$ 817,438$
Interest (including FMV) (203,180) (45,609)
Total Revenues 1,831,191$ 771,829$
Expenditures:

Operating 2,944$ 11,164$
Capital improvement (CIP) 13,137 6,868
Other miscellaneous - -
Total Expenditures 16,081$ 18,031$
Other Financing Sources (Uses):

Transfers out (20,181)$ (857,028)$
Total Other Financing Sources (Uses) (20,181)$ (857,028)$ Excess (Deficiency) of Revenues Over Expenditures 1,794,929$ (103,230)$ Ending Fund Balance 7,099,360$ 6,996,130$
Assets:

Cash and cash equivalent 7,299,849$ 7,363,747$ Fair Market Value (FMV) (216,496) (397,810)
Interest receivable 16,731 30,876
Total Assets 7,100,084$ 6,996,813$
Liabilities:

Accounts payable 724$ 683$
Total Liabilities 724$ 683$
Total Fund Balance 7,099,360$ 6,996,130$
CIP appropriations/reserved for encumbrances 1,225,127 1,451,231 Ending Available Fund Balance (Deficit) 5,874,233$ 5,544,899$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Air Quality Impact Fee Fund 310-322
Income Statement
Balance Sheet
38 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the fund collected total revenues of $771,829 compared to the prior fiscal year of $1,831,191 and incurred $18,031 in operating expense. The ending fund balance on June 30, 2023 is $6,996,130, whereas the available fund balance for projects is $5,544,899.

In FY 2022-23, the fund has transferred out of $857,028 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. 39 ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 2022-23

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 Manager) at (
209) 937-8270.
40 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 2,379,962$ 2,992,842$ Revenues:

PFF Administrative Fees 984,372$ 573,710$
Interest (including FMV) (85,954) (12,424)
Total Revenues 898,418$ 561,286$
Expenditures:

Operating 285,538$ 449,065$
Capital improvement (CIP) - -
Total Expenditures 285,538$ 449,065$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 612,880$ 112,221$ Ending Fund Balance 2,992,842$ 3,105,063$
Assets:

Cash and cash equivalent 3,096,629$ 3,291,856$ Fair Market Value (FMV) (91,826) (159,378)
Interest receivable 7,094 12,325
Total Assets 3,011,897$ 3,144,803$
Liabilities:

Accounts payable 19,054$ 39,740$
Total Liabilities 19,054$ 39,740$
Total Fund Balance 2,992,842$ 3,105,063$
CIP appropriations/reserved for encumbrances 379,782 - Ending Available Fund Balance (Deficit) 2,613,060$ 3,105,063$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 PFF Administrative Fee Fund 310-323
Income Statement
Balance Sheet
41 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the the Administrative Fee Fund collected total revenues of $561,286 compared to the prior fiscal year of $898,418 and incurred $449,065 in operating expenditures. The ending fund balance on June 30, 2023 is $3,105,063.

None.

None.

None.

Provides for Administrative costs of Public Facilities Fees Program. 42 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance: 12,701,004$ 15,790,275$ Revenues:

Impact fee 3,588,920$ 2,078,061$
Interest (including FMV) (473,005) (83,072)
Total Revenues 3,115,915$ 1,994,989$
Expenditures:

Operating 26,644$ 12,808$
Total Expenditures 26,644$ 12,808$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 3,089,271$ 1,982,181$ Ending Fund Balance 15,790,275$ 17,772,456$
Assets:

Cash and cash equivalent 17,023,060$ 18,796,796$ Fair Market Value (FMV) (506,416) (895,317)
Interest receivable 39,125 70,471
Accounts receivable - 108,727
Total Assets 16,555,769$ 18,080,677$
Liabilities:

Due to other governments 765,495$ 308,221$
Total Liabilities 765,495$ 308,221$
Total Fund Balance 15,790,275$ 17,772,456$
CIP appropriations/reserved for encumbrances - -
Ending Available Fund Balance (Deficit) 15,790,275$ 17,772,456$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Regional Transportation Impact Fee (RTIF) Fund 310-324
Income Statement
Balance Sheet
43 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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 2022-23, the fund collected total revenues of $1,994,989 compared to the prior fiscal year of $3,115,915 and incurred $12,808 in operating expense. The ending fund balance on June 30, 2023 is $17,772,456.

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%). 44 ATTACHMENT A

BUILDING PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
Office / Guest Rooms / High Density Non-Residential Per 1,000 Sq Ft 1,850.00$ 2,030.00$ Retail / Medium Density Non-Residential Per 1,000 Sq Ft 1,470.00$ 1,610.00$ Commercial / Industrial Non-Residential Per 1,000 Sq Ft 1,120.00$ 1,230.00$ High Cube Warehouse / Low Density Non-Residential Per 1,000 Sq Ft 460.00$ 500.00$ Single Family Units Residential Per Unit 3,696.21$ 4,053.26$ Multiple Family Units Residential Per Unit 2,217.72$ 2,431.95$ City of Stockton - Public Facilities Fee (PFF) Report
Regional Transportation Impact Fees (RTIF) Schedule
Fiscal Year 2022-23
Notes: All fee areas are subject to additional 3.5% Administrative Fee; RTIF fees are set by San Joaquin Council of Governments.

For a
dditional information or questions regarding to Regional Transportation Impact Fees, contact the San Joaquin Council of Governments at
(209) 235-0389.
45 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance (4,412,534)$ 28,520$
Revenues:

Water connection fees 1,814,870$ 1,334,890$ Interest 139,346 (175,453)
Total Revenues 1,954,216$ 1,159,437$
Expenditures:

Operating (2,386)$ (8)$
Capital improvement (CIP) 1,157,914 10,036
Credit capitalization (1,157,914) (10,036) Total Expenditures (2,386)$ (8)$
Other Financing Sources (Uses):

Transfers in 4,983,808$ 164,050$
Transfers out - CIP contribution (1,157,914) (10,036) Transfers out - Debt services - 2018A Water Bond Series (1,341,442) (1,341,979) Total Other Financing Sources (Uses) 2,484,452$ (1,187,965)$ Excess (Deficiency) of Revenues Over Expenditures 4,441,054$ (28,520)$ Ending Fund Balance 28,520$ -$
Assets:

Cash and cash equivalent (522,814)$ (571,688)$ Interest receivable (13,160) (20,226)
Accounts receivable - 22,384
Due from other governments 569,530 569,530
Total Assets 33,556$ -$
Liabilities:

Accounts payable 5,036$ -$
Total Liabilities 5,036$ -$
Total Fund Balance 28,520$ -$
CIP appropriations/reserved for encumbrances 4,014,712 8,476,806 Ending Available Fund Balance (Deficit) (3,986,192)$ (8,476,806)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Water Connections Fee Fund 600-605
Income Statement
Balance Sheet
46 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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):

The 2018 Water Revenue Bonds, Series A were issued in the amount of $145,220,000 by the SPFA on November 20, 2018.

The SPFA issued the Bonds to refinance three series of bonds issued in 2002, 2005, and 2009, that finance multiple projects, including the majority of the financing for the Delta Water Supply Project. As of June 30, 2023, $124,285,000 of 2018A Bonds remain outstanding with installments of principal ranging from $5,650,000 to $12,195,000 due October 1, 2022, through October 1, 2037, with interest rates ranging from 4.0% to 5.0%.

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 2022-23, the fund collected total revenues of $1,159,437 compared to prior fiscal year of $1,954,216 and incurred $-8 in operating expenditures. The ending fund balance at June 30, 2023 is $0.

In FY 2022-23, the fund has transferred out of $1,341,979 to Debt Services Fund to partially pay for the 2018A (Green Bonds) Water Bonds Series.

None.

None.
47 ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
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 202-23
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) + $86,049.00] 48 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance 8,869,910$ 14,130,760$ Revenues:

Connection fees 5,584,349$ 4,269,591$
Interest (318,585) (158,654)
Total Revenues 5,265,764$ 4,110,937$
Expenditures:

Operating 4,914$ 4,433$
Total Expenditures 4,914$ 4,433$
Other Financing Sources (Uses) - -
Total Other Financing Sources (Uses) - -
Excess (Deficiency) of Revenues Over Expenditures 5,260,850$ 4,106,504$ Ending Fund Balance 14,130,760$ 18,237,264$
Assets:

Cash and cash equivalent 14,096,991$ 19,055,930$ Fair Market Value (FMV) (889,586)$
Interest receivable 33,769 70,920
Total Assets 14,130,760$ 18,237,264$
Liabilities - -
Total Liabilities - -
Total Fund Balance 14,130,760$ 18,237,264$
CIP appropriations/reserved for encumbrances - -
Ending Available Fund Balance (Deficit) 14,130,760$ 18,237,264$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Delta Water Surface Connection Fee Fund 600-606
Income Statement
Balance Sheet
49 ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 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):

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 2022-23, Delta Water Supply Connection Fee collected total revenues of $4,110,937 compared to the prior fiscal year of $5,265,764 and incurred $4,433 investment interest expense. The ending fund balance on June 30, 2023 is $18,237,264.

None.
50 ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2021

FEE PER
UNIT

EFFECTIVE
7/1/2022
Connection Size:
3/4 Inch N/A Per Meter 5,441.18$ 5,508.23$
1 Inch N/A Per Meter 9,086.77$ 9,198.74$
1 1/2 Inch N/A Per Meter 21,764.72$ 22,032.92$
2 Inches N/A Per Meter 29,001.49$ 29,358.87$
3 Inches N/A Per Meter 58,057.39$ 58,722.81$
4 Inches N/A Per Meter 90,704.47$ 91,822.19$
6 Inches N/A Per Meter 181,354.53$ 183,589.31$
8 Inches N/A Per Meter 290,178.13$ 293,753.91$
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] City of Stockton - Public Facilities Fee (PFF) Report
Delta Water Surface Connections Fees Schedule
Fiscal Year 2022-23
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

For
additional information or questions regarding to Delta Water Surface Connection Fees, contact the Municipal Utilities Department at (209) 937-8753.
51 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning Fund Balance 8,420,057$ 6,325,753$ Revenues:

Connection fees per area:

Existing Collections 117,110$ 102,362$
Future Collections 115,858 99,806
Combined Treatment 2,269,323 1,249,216
Westside Project 1,386,667 975,372
Interest (266,096) (80,938)
Total Revenues 3,622,861$ 2,345,818$
Expenditures:

Operating 2,558$ 1,995$
Land acquisition - -
Capital improvement (CIP) 2,278,609 158,047
Credit capitalization (2,278,609) (158,047) Other miscellaneous (3,796) -
Total Expenditures (1,238)$ 1,995$
Other Financing Sources (Uses):

Transfers out - CIP contribution (2,278,609)$ (158,047)$ Transfers out - Debt services - COP Bond Series (3,439,793) (3,439,729) Total Other Financing Sources (Uses) (5,718,402)$ (3,597,776)$ Excess (Deficiency) of Revenues Over Expenditures (2,094,304)$ (1,253,953)$ Ending Fund Balance 6,325,753$ 5,071,800$
Assets:

Cash and cash equivalent 6,323,574$ 5,450,324$ Fair Market Value (FMV) -$ (411,020)$
Interest receivable 15,176 32,991
Accounts receivable - -
Total Assets 6,338,750$ 5,072,295$
Liabilities:

Accounts payable 12,997$ 495$
Retention - -
Total Liabilities 12,997$ 495$
Total Fund Balance 6,325,753$ 5,071,800$
CIP appropriations/reserved for encumbrances 2,805,036 - Ending Available Fund Balance (Deficit) 3,520,717$ 5,071,800$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Wastewater Connections Fee Fund 610-615 - All Areas
Income Statement
Balance Sheet
52 ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2023 Wastewater Connections Fee Fund 610-615 - All Areas
Wastewater Connections Fee Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out) Wastewater Revenue Refunding Bonds, 2014A Series:

To provide for the expansion and improvement of wastewater collection and treatment capacities and facilities 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 2022-23, the fund collected total revenues of $2,345,818 compared to prior fiscal year of $3,622,861, and had operating expenses totaling $1,995 and total CIP costs of $158,047. The fund credited and or contributed the total CIP costs by transferring out $158,047 to Wastewater Utility fund and transferred out of $3,439,729 to debt services fund to patially pay for the 2014A Wastewater Revenue Bonds. The ending fund balance at June 30, 2023 is $5,071,800.

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

In FY 2022-23, Wastewater Connection Fees Fund has transferred out total of $3,439,729 Wastewater Revenue Refunding Bonds, 2014A Series discussed as follows:

Wastewater Revenue Refunding Bonds, Series 2014 (1998 Wastewater Project and 2003 Wastewater Project) were issued in an amount of $69,440,000 by the SPFA on November 24, 2014. As of June 30, 2023, bonds totaling $39,345,000 are due in annual installments of principal ranging from $4,635,000 to $6,530,000 from September 1, 2023, through September 1, 2029, with interest rates of 5.00% on the bonds outstanding. The Bonds were issued to advance refund the 1998 and 2003 certificates of participation. Repayment of the Bonds is a pledge of net revenues of the Wastewater Fund. 53 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 2022-23
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. 54 ATTACHMENT A
FY 2021-22 FY 2022-23
Beginning 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 (8,609)
Undistributed Balance 24,064 (61,559)
Total Beginning Fund Balance 2,694,886$ 2,758,802$ Revenues:

Surface Water Impact Mitigation Fee 4,766,836$ 2,564,115$ County Facilities Impact Fee 2,547,410 1,627,845
Agricultural Land Mitigation Impact Fee 1,124,249 1,201,959 Mossdale Tract Development Fee 11,282 -
Interest (undistributed) 23,508 31,911
Fair Market Value (FMV) (85,622) -
Total Revenues 8,387,663$ 5,425,830$
Expenditures (Distributions):

Surface Water Impact Mitigation Fee 4,161,459$ 3,552,832$ County Facilities Impact Fee 2,491,287 1,933,262
Agricultural Land Mitigation Impact Fee 1,564,297 1,106,215 Mossdale Tract Development Fee 83,195 -
Interest distributed (adjusted) 23,508 31,911
Total Expenditures (Distributions) 8,323,746$ 6,624,219$ Undistributed Revenues:

Surface Water Impact Mitigation Fee 605,377$ (988,717)$ County Facilities Impact Fee 56,123 (305,417)
Agricultural Land Mitigation Impact Fee (440,048) 95,744 Mossdale Tract Development Fee (71,913) -
Interest (undistributed) (85,622) 7,290
Total Undistributed Revenues 63,917$ (1,191,100)$
Ending Fund Balance:

Surface Water Impact Mitigation Fee 1,813,221$ 824,504$ County Facilities Impact Fee 966,655 661,238
Agricultural Land Mitigation Impact Fee 49,094 144,838 Mossdale Tract Development Fee (8,608) (8,609)
Undistributed Balance (61,559) (54,269)
Total Ending Fund Balance 2,758,803$ 1,567,703$ Income Statement
County Facilities Impact Fee San Joaquin County Administrator Agricultural Land Impact Mitigation Fee California Farmland Trust (CFT) Mossdale Tract Development Fee San Joaquin Area Flood Control Agency (SJAFCA) 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 30,2023
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO
55 ATTACHMENT A
FY 2021-22 FY 2022-23
County Facilities Impact Fee San Joaquin County Administrator Agricultural Land Impact Mitigation Fee California Farmland Trust (CFT) Mossdale Tract Development Fee San Joaquin Area Flood Control Agency (SJAFCA) 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 30,2023
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO
Assets:

Cash and cash equivalent 2,826,020$ 1,623,454$ Fair Market Value (FMV) (72,851) (65,903)
Interest receivable 5,634 5,768
Miscellaneous Receivable - 4,384
Total Assets 2,758,803$ 1,567,703$
Liabilities - -
Total Liabilities - -
Total Fund Balance 2,758,803$ 1,567,703$
Total Fund Balance (Deficit) and Liabilities 2,758,803$ 1,567,703$ Balance Sheet
56 ATTACHMENT A
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 2022-23, the city collected $0 of Flood Protection Development Impact Fees and remitted $0 to SJAFCA. The remaining balances due to SJAFCA at June 30, 2023 is $-8,609.

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 Melones 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 Melones Water Conveyance Project. In FY 2022-23, the city collected $2,564,115 of Surface Water Impact Mitigation Fees and remitted $3,552,832 to SEWD. The remaining impact fees due to SEWD at June 30, 2023 is $824,504.

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 2022-23, the city collected $1,627,845 of County Facilities Fee and remitted $1,933,262 to SJCA. The remaining balance due to SJCA at June 30, 2023 is $661,238.

Agricultural Land Mitigation Impact Fee – California Farmland Trust (CFT):

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 California Farmland Trust (CFT) on a quarterly basis. In FY 2022-23, the city collected $1,201,959 of Agricultural Land Mitigation Impact Fees and remitted $1,106,215 to CFT. The remaining balance due to CFT at June 30, 2023 is $144,838.

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 30,2023 Pass Through Fees - Agency Fund 780-786
Pass Through Fees – All Mitigation Fees – Annual Report Notes Purpose:
57 ATTACHMENT A

PERMIT FEE TYPE CATEGORY UNIT OF MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2021

FEE PER UNIT

EFFECTIVE
7/1/2022
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. 665.00$ 683.00$ Retail / Medium Density Non-Residential Per 1,000 Sq. Ft. $ 440.00 $ 452.00 Warehouse / Low Density Non-Residential Per 1,000 Sq. Ft. $ 123.00 $ 126.00 Single Family Units Residential Per Unit $ 2,686.00 $ 2,760.00 Multiple Family Units Residential Per Unit $ 1,992.00 $ 2,047.00 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 $ 18,399.00 $ 20,916.00 Industrial Non-Residential Per Developable Acre 15,309.00$ 16,384.00$ Single Family Units Residential Per Developable Acre 19,428.00$ 22,106.00$ Multiple Family Units Residential Per Developable Acre 17,691.00$ 20,686.00$ City of Stockton - Public Facilities Fee (PFF) Report
Pass Through Fees - All Mitigation Fees Schedule
Fiscal Year 2022-23
Notes: All fees are subject to additional 3.5% Administrative Fee except for Mossdale Tract Flood Protection Fee at 3%.

For additional information or questions regarding to all mitigation impact fees, please contact CDD at (209) 937-8561. 58 ATTACHMENT A
Fee Type Fee Area (Zone) Deferred Fees
FY 2022
Deferred Fees
FY 2023 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, 2023
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, 2023, 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
59 ATTACHMENT A
Loan From PFF Fund Loan To PFF Fund Date Loans
Initiated
Approved
Council Reso.#
Balance As of
6/30/2022
Balance As of
6/30/2023
PFF Street Improvement
Fund
PFF Community Rec.

Center Fund 6/30/2005 04-0333 $ 2,519,945 $ 2,441,828 PFF Street Improvement
Fund PFF Police Station Fund 6/30/2005 04-0333 581,048 320,054 PFF Libraries Fund PFF Fire Station Fund 10/2/2007 07-0412 1,529,790 1,312,232 Total Outstanding PFF interfund Balance $ 4,630,783 $ 4,074,114 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - PFF interfund Loans Summary
As of June 30, 2023
60 ATTACHMENT A
Project Number FY2021-22
Expenditures
FY2022-23
Expenditures Changes
WT15022(PW1522) - 21,152$ $ 21,152 WT13010 (PW1310) -$ - -
Total Traffic Signals -$ 21,152$ $ 21,152 Eight Mile Rd Precise Plan WT21013 (PW2113) 5,187$ 24,080$ $ 18,893 Developers Reimbursements - Construction Costs D018017 1,948,126.62 1,691,512 (256,615) Diamond Grade Separation WT21028 35,489.25 9,689 (25,800) WT13010 (PW1310) 20,180.65 - (20,181)
WT15015 (PW1515) 242,263.51 85,365 (156,899) WT14028 (PW1428) - 78,624 78,624
Industrial Drive Extension WT21015 (PW2115) 5,754.22 62,917 57,163 Bus Rapid Transit V WT15016 - 219,697 219,697 Bus Rapid Transit 1-B WT15018 - 608,405 608,405 HSIP 8 Convert Signals WT17013 - 28,083 28,083
Grant Match WT21016 - 360,532 360,532
Traffic Signal Modificaton WT15029 - 1,690 1,690
Total Street Improvement $ 2,257,002 3,170,594$ $ 913,593 CL17024 (PW1724) 3,407,686$ 1,286,966$ $ (2,120,720) Total Libraries $ 3,407,686 1,286,966$ $ (2,120,720) Equinao Park WP13173 $ - 7,690$ $ 7,690 Cannery Park WP13270 $ - 3,046$ $ 3,046 Total Parkland $ - 10,736$ $ 10,736 WT17002 - 857,028 $ 857,028
WA13276 (PW9276) 13,137$ 6,868$ $ (6,269) Total Air Quality $ 13,137 863,896$ $ 850,759 Total All Public Improvement Expenditures $ 5,677,825 5,353,344$ $ (324,481) Street Improvements Expenditures:

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

Green Initiatives
Bear Creek/Pixley Slough Bike
Bus Rapid Transit 1-B
Thornton Rd. Widening
Libraries Expenditures:

NE Branch McNair Library
Parkland Expenditures:

Traffic Signal Control System
Traffic Signal Expenditures:

City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Public Improvement Expenditures
As of June 30, 2023
61 ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2023
FY2023-24
Budget
FY2024-25
Budget
FY2025-26
Budget
FY2026-27
Budget Total Budget
Traffic Signals Projects:

Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) 200,000 - - - - 200,000 Traffic Signal Control System WT15022 34,353 - - - - 34,353 Miner Avenue Comp Street Improve Phase 3 WT17032 200,000 - - - - 200,000 Traffic Signal New Installation WT25011 - 1,000,000 1,000,000 - 2,000,000 Total Traffic Signals 434,353 - 1,000,000 1,000,000 - 2,434,353 Street Improvement Projects:

Bus Rapid Transit 1-B WT15015 (PW1515) 472,689 - - - - 472,689 Bus Rapid Transit V on Weber Avenue,
Miner Avenue, Fremont Street, Filbert Street,
and Main St
WT15016 (PW1516) 117,016 - - - - 117,016
Developers Reimbursements D018017 (PW1817) 6,613,122 - - - - 6,613,122 Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) 35,000 - - - - 35,000 Grant Match Programs WT21016 (PW2116) 139,468 300,000 300,000 300,000 300,000 1,339,468 Little John Creek Reimbursement WA13165 (PW9165) 132,788 - - - - 132,788 Eight Mile Rd Precise Plan WT21013 (PW2113) - 1,000,000 - - - 1,000,000 Diamond Grade Seperation WT21028 23,131 - - - - 23,131 Industrial Drive Extension WT21015 (PW2115) 1,994,094 - - - - 1,994,094 Thornton Road / Lower Sacramento Road /
Hammer Lane Triangle Left Turn Lanes WT15018 (PW1518) 132,447 - - - - 132,447 Thorton Rd. Widening WT14028 (PW1428) 300,065 - - - - 300,065 West Ln. TRS Control System WT16011 (PW1611) 23,809 - - - - 23,809 Mariposa Road Precise Road Plan WT23032 1,140,000 1,140,000 HSIP 8-CONVT SIGNL FR PED WT17013 81,538 - - - - 81,538 HSIP 8-RAISED MED @ PACIFIC WT17017 320,700 - - - - 320,700 Bear Creek / Pixley Slough Bike Trail WT17002 770,000 - - - - 770,000 Arch Road Widening WT26023 - 500,000 - - - 500,000 Total Street Improvement 12,295,867 1,800,000 300,000 300,000 300,000 14,995,867 Library:

Northeast Branch McNair Library and
Recreation Center CL17024 (PW1724) 3,071,153 - - - - 3,071,153 Total Library 3,071,153 - - - - 3,071,153
Parkland City Wide:

Cannery Park 2.7 Acre WP13270 (PW9270) 151,952 - 2,212,000 - - 2,363,952 Cannery Park 7.48 Acre WP22013 419,000 - - - - 419,000 Equinoa Park WP13173 4,190,714 - - - - 4,190,714 Misasi Park WP13131 (PW9131) - - 2,206,070 - - 2,206,070 Oakmore & Montego Park WP13254 1,075,601 - - - - 1,075,601 Oakmore & Montego Neigborhood Park WP23024 - - 2,669,000 - - 2,669,000 Westlake Villages Park 11.5 Acre WP13269 (WP23020)(PW9269) - - 7,100,000 - - 7,100,000 Total Parkland 5,837,267 - 14,187,070 - - 20,024,337 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 Office Space Citywide:

Waterfront Towers New City Hall E016015 300,000 - - - - 300,000 Total Office Space 300,000 - - - - 300,000 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2023
62 ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2023
FY2023-24
Budget
FY2024-25
Budget
FY2025-26
Budget
FY2026-27
Budget Total Budget
City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2023
Air Quality Citywide:

Bus Rapid Transit 1-B WT15015 100,000 - - - - 100,000 Pacific / March Intersection WT17025 180,000 - - - - 180,000 Bear Creek / Pixley Slough Bike Trail WT17002 142,972 - - - - 142,972 Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) 6,009 - - - - 6,009 Green Initiatives WA13276 (PW9276) 231,629 - - - - 231,629 Miner Ave, Comp. St. Improvement PH3 WT17032 650,000 - - - - 650,000 March Lane Adaptive Traffic Control WT13012 (PW1312) 140,621 - - - - 140,621 Total Air Quality 1,451,231 - - - - 1,451,231 Grand Total Budgeted Public Facilities Projects 24,230,827 1,800,000 15,487,070 1,300,000 300,000 43,117,897 63 ATTACHMENT A