City Council and Concurrent Authorities
January 21, 2025

City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2023-24

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 - 12
Community Recreation Centers 13 - 17
City Office Space Impact Fee 18 - 22
Fire Stations Impact Fee 23 - 27
Libraries Impact Fee 28 - 32
Police Stations Impact Fee 33 - 37
Parkland Impact Fee 38 - 42
Street Trees Impact Fee 43 - 45
Street Signs Impact Fee 46 - 48
Street Lights in Lieu Impact Fee 49 - 51
Air Quality Impact Fee 52 - 54
Administration Fee 55 - 57
Regional Transportation Impact Fee 58 - 60
Water Connection Fee 61 - 63
Delta Surface Water Connection Fee 64 - 66
Wastewater Connection Fee 67 - 69
Pass-Though Fees 70 - 73
Stockton Economic Stimulus Program Fee Reductions 74 - 75

SUPPLEMENTAL REPORTS
Deferred Impact Fee Summary 76
Outstanding Interfund Loans Summary 77
Public Improvement Expenditures Summary 78
Five Years Capital Improvement Programs 79 - 80
City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2023-24

TABLE OF CONTENTS
I

ATTACHMENT A
Mayor
Vice Mayor Dist 6
Council Member Dist 1
C ouncil Member Dist 2
C ouncil Member Dist 3
C ouncil Member Dist 4
Christina Fugazi
Jason Lee
Michelle Padilla
Mariela Ponce
Michael Blower
Mario Enriquez
Brando Villapudua C ouncil Member Dist 5
Harry Black
Lori Asuncion
K
atherine Roland
W
illiam Crew
J
ay Kapoor
C
ourtney Christy
J
ay Kapoor
S
tephanie Ocasio
C
had Reed
S
tanley McFadden
R
ichard Edwards
C
arrie Wright
K
ristine Farro
R
osemary Rivas
J
amil Niazi
M
el Lytle
City Manager
City Attorney
City Clerk
Deputy City Manager
Deputy City Manager
Deputy City Manager
Interim Chief Financial Officer
Director of Community Development
Director of Public Works/City Engineer
Police Chief
Fire Chief
Director of Economic Development
Director
of Community Services
Director of Human Resources
Director of Information Technology
Director of Municipal Utilities

PRINCIPAL OFFICIALS
City Officials
Executive Team
City of Stockton
Public Facilities Fee (PFF) Annual Report
Fiscal Year 2023-24
III

ATTACHMENT A
IV
December 30, 2024
TO: Harry
Black, City Manager
FROM: J
ay Kapoor, Interim Chief Financial Officer
SUBJEC
T: FY 2023-24 PUBLIC FACILITY FEE ANNUAL REPORTS
In acc
ordance 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, 2024. 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.

Backgr
ound
The Publi
c 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.

The 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
V
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.

Infor
mation in the Annual Report
As sp
ecified by State law, the Annual R eport must include a brief description of the type of fee s 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 reporting requirements can be found in the “Supplemental Reports” section, which include public improvement expenditures details of the report ing fiscal year, as well as future five-year capital cost projections and funding source information.

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

The “S
upplemental Reports” section contains information regarding deferred impact fees (accounts receivable balances) and inter -fund loans representing borrowing amongst City government funds. Per the City’s Administrative Guidelines for the Public Facilities Fee Program, the City of Stockton has a fee deferral program. As of June 30, 2024, the City deferred $ 497,539 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 Ci
ty also has $3,774,179 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).

Develo
pment 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.

JAY KAPOOR
IN

TERIM CHIEF FINANCIAL OFFICER

ATTACHMENT A

VI

City of Stockton
Public Facilities Fee Report, FY 2023-24

LEGAL REQUIREMENTS

A. R EQUIREMENTS 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.

Current 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.

Ca
lifornia 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:

• Identify 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 2023-24

• 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 2024 – 2029 Capital Improvement Program adoption for more information.

B. ADDITI ONAL 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 2023-24

D. FUNDING OF INFRASTRUCTURE
Capital Improvement P lan identifies all funding sources and amounts for individual pr ojects through FY 2029. The CIP is updated annually to reflect the current infrastructure needs of the City. As a CIP project is identified, the project is evaluated to determine the portion of the project that will service existing residents and businesses versus new development.

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

E. DE SCRIPTION OF PUBLIC FACILITY FEES , as required by California Government Code Section 66006 (b):

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

Street Improvement Impact Fee – Pr ovides 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 (R TIF) – 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 Council of Governments (SJCOG).

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

City Office Space I mpact 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 F
ee – Provides for new or relocation of fire stations as required by growth resulting from new development.

Libraries Impact Fee – Pr
ovides 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 – Provi
des for the acquisition of land and the development of regional and neighborhood parks.

Street Trees Impact Fee
– Provides 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 – Provi
des 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 2023-24

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 – Provi des for expansion of collection and treatment capabilities in the wastewater utility as growth and development required.

Public Facilities Fee Program – Ad
ministration 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 miti gate 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 I mpact 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 fi nance 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 pr ovide 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 FY2022-23
Revenues
FY2023-24
Revenues Changes Percentage
Changes
Traffic Signals Impact Fee 274,880$ 410,803$ $ 135,923 49% Street Improvements Fee 1,547,280 2,290,873 743,593 48% Community Recreation Centers Fee 93,684 69,654 (24,030) -26% City Office Spaces Fee 70,258 67,240 (3,018) -4% Fire Stations Impact Fee 175,240 134,931 (40,309) -23% Libraries Impact Fee 498,737 516,288 17,551 4% Police Stations Fee 143,875 133,461 (10,414) -7% Parkland Impact Fee 97,124 294,227 197,103 203% Street Trees Fee (789) 15,106 15,895 2015% Street Signs Fee (426) 16,054 16,480 3869% Street Lights Impact Fee (924) 17,678 18,602 2013% Air Quality Impact Fee 771,829 1,179,431 407,602 53% Administration Fee 561,286 830,107 268,821 48% Regional Transportation Impact Fee 1,994,989 3,282,288 1,287,299 65% Water Connection Fee 1,323,487 1,406,993 83,506 6% Delta Water Surface Fee 4,110,937 5,927,309 1,816,372 44% Wastewater Connection Fee 2,345,818 3,410,346 1,064,528 45% Total Fee Revenues 14,007,285$ 20,002,789$ 5,995,504$ 43% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2024
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, 2024, the total PFF revenues is $20,002,789 an increase of 43% from prior fiscal year.

PFF Fee Revenues Summary

ATTACHMENT A
Fee Type FY2022-23
Expenditures
FY2023-24
Expenditures Changes Percentage
Changes
Traffic Signals Impact Fee 21,842$ 35,549$ $ 13,707 63% Street Improvements Fee 3,272,989 4,918,832 1,645,843 50% Community Recreation Centers Fee 127,260 102,826 (24,434) -19% City Office Spaces Fee 1,665 804 (861) -52% Fire Stations Impact Fee 278,756 182,646 (96,110) -34% Libraries Impact Fee 1,319,815 262,308 (1,057,507) -80% Police Stations Fee 290,012 144,965 (145,047) -50% Parkland Impact Fee 44,255 273,421 229,166 518% Street Trees Fee 106 136 30 28% Street Signs Fee 57 75 18 32% Street Lights Impact Fee 124 159 35 28% Air Quality Impact Fee 875,059 19,163 (855,896) -98% Administration Fee 449,065 507,263 58,198 13% Regional Transportation Impact Fee 12,808 17,172 4,364 34% Water Connection Fee 1,352,007 1,428,521 76,514 6% Delta Water Surface Fee 4,433 7,349 2,916 66% Wastewater Connection Fee 3,599,771 3,467,628 (132,143) -4% Total Expenditures 11,650,024$ 11,368,817$ (281,207)$ -2% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2024
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, 2024, the total PFF expenditures is $11,368,817 a decrease of 2% in expenditures as compared to prior fiscal year.

ATTACHMENT A
Fee Type FY2022-23
Fund Balance
FY2023-24
Fund Balance Changes Percentage
Changes
Traffic Signals Impact Fee $ 2,155,841 $ 2,765,448 $ 609,607 28% Street Improvements Fee 9,631,482 11,857,235 2,225,753 23% Community Recreation Centers Fee (2,368,491) (2,348,519) 19,972 -1% City Office Spaces Fee 189,381 255,817 66,436 35% Fire Stations Impact Fee (1,162,776) (1,086,902) 75,874 -7% Libraries Impact Fee 1,286,322 1,769,926 483,604 38% Police Stations Fee (178,696) (66,997) 111,699 -63% Parkland Impact Fee 1,448,324 6,771,535 5,323,211 368% Street Trees Fee 40,343 395,714 355,371 881% Street Signs Fee 66,563 221,328 154,765 233% Street Lights Impact Fee 83,809 463,097 379,288 453% Air Quality Impact Fee 5,544,899 6,137,101 592,202 11% Administration Fee 3,105,063 3,427,907 322,844 10% Regional Transportation Impact Fee 17,772,456 21,037,572 3,265,116 18% Water Connection Fee (8,476,806) (3,362,932) 5,113,874 -60% Delta Water Surface Fee 18,237,264 24,157,224 5,919,960 32% Wastewater Connection Fee 5,071,800 4,881,798 (190,002) -4% Total PFF Available Fund Balances 52,446,778$ 77,276,352$ 24,829,574$ 47% City of Stockton - Public Facilities Fee (PFF) Report
For the Fiscal Year Ended June 30, 2024
PFF Available Fund Balances Summary
This section provides a summary of the available fund balances (excluding encumbrances and CIP appropriations) for each PFF fee type and the changes in available fund balances. As of June 30, 2024, the total PFF available fund balance is $77,276,352 an increase of $24,829,574 from prior fiscal year.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning 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 Beginning Fund Balance 2,337,156$ 2,590,194$ Revenues:

Impact Fee:

City wide (610) 87,312$ 91,775$
Zone 1 (611) 39,019 37,817
Zone 2 (612) 22,948 32,107
Zone 3 (613) 99,596 121,172
Zone 4 (614) 42,166 28,781
Interest (including FMV):

City wide (610) (16,161) 99,151
Zone 1 (611) - -
Zone 2 (612) - -
Zone 3 (613) - -
Zone 4 (614) - -
Other miscellaneous:

City wide (610) - -
Total Revenues 274,880$ 410,803$
Expenditures:

Operating:

City wide (610) 690$ 1,196$
Capital improvement (CIP):

City wide (610) - -
Total Expenditures 690$ 1,196$
Other Financing Sources (Uses):

Transfers out:

City wide (610) (21,152)$ (34,353)
Zone 4 (614) -$
Total Other Financing Sources (Uses) (21,152)$ (34,353) Excess (Deficiency) of Revenues Over Expenditures:

City wide (610) 49,309$ 155,377$
Zone 1 (611) 39,019 37,817
Zone 2 (612) 22,948 32,107
Zone 3 (613) 99,596 121,172
Zone 4 (614) 42,166 28,781
Total Excess (Deficiency) of Revenues Over Expenditures 253,038$ 375,254$ Ending Fund Balance:

City wide (610) 605,538$ 760,915$
Zone 1 (611) 406,195 444,012
Zone 2 (612) 403,361 435,468
Zone 3 (613) 748,889 870,061
Zone 4 (614) 426,211 454,992
Total Ending Fund Balance 2,590,194$ 2,965,448$ 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, 2024 Income Statement

ATTACHMENT A
FY 2022-23 FY 2023-24
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, 2024 Assets:

Cash and cash equivalent 2,711,984$ 3,048,835$ Fair Market Value (FMV) (132,322) (97,717) Interest receivable 10,316 14,330
Accounts receivable 7,706 -
Deferred fee receivable 13,192 13,192 Allowance for uncollectible (7,489) - Total Assets 2,603,388$ 2,978,640$
Liabilities:

Deferred fees revenue 13,192 13,192
Total Liabilities 13,192$ 13,192$
Total fund balance 2,590,194$ 2,965,448$
CIP appropriations/reserved for encumbrances 434,353 200,000 Ending Available Fund Balance (Deficit) 2,155,841$ 2,765,448$ 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, 2024, 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 2023-24 from all areas is $410,803 compared to prior fiscal year of $274,880. The fund incurred $1,196 in operating expenditures. The ending available fund balance as of June 30, 2024 is $2,765,448.

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 $34,353 in FY 2024.

Balance Sheet

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

TRIP ENDS

PER UNIT

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 23,653,058$ 21,927,349$ Revenues:

Impact fee 1,156,684$ 1,032,672$
Interest (including FMV) 13,989 1,046,648 Total Revenues 1,170,673$ 2,079,320$
Expenditures:

Operating 64,899$ 77,573$
Capital improvement (CIP) 1,789,888 4,218,498 Total Expenditures 1,854,787$ 4,296,071$
Other Financing Sources (Uses):

Transfers in 376,607$ 211,553$
Transfers out (1,418,202) (622,761)
Total Other Financing Sources (Uses) (1,041,595)$ (411,208)$ Excess (Deficiency) of Revenues Over Expenditures (1,725,709)$ (2,627,959)$ Ending Fund Balance 21,927,349$ 19,299,390$
Assets:

Cash and cash equivalent 24,204,568$ 19,951,137$ Fair Market Value (FMV) (1,240,788) (724,903) Interest receivable 96,250 106,302
Accounts receivable 246,412 -
Deferred fee receivable 459,533 459,533 Allowance for uncollectible (114,816) - PFF interfund loan receivable 2,761,882 2,585,537 PFF interfund loan allowance (2,761,882) (2,585,537) Total Assets 23,651,159$ 19,792,069$
Liabilities:

Accounts payable 1,081,627$ 33,146$
Deferred fee revenue 642,183 459,533
Total Liabilities 1,723,810$ 492,679$
Total fund balance 21,927,349$ 19,299,390$
CIP appropriations/reserved for encumbrances 12,295,867 7,442,155 Ending Available Fund Balance (Deficit) 9,631,482$ 11,857,235$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Street Improvement Impact Fee Fund 310-312
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Street Improvement Impact Fee Fund 310-312
Street Improvement Impact Fee Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

PFF Interfund Loans:

Deferral Program:

Street Improvements Reimbursement Agreements:

The total revenues received by Street Improvement Impact Fee in FY 2023-24 is $2,079,320 compared to the prior fiscal year of $1,170,673. The total expenditures (including operating and capital improvement projects) is $4,296,071 in FY 2024. The ending fund balance on June 30, 2024 is $19,299,390 whereas the available fund balance for projects is $11,857,235.

In FY 2023-24, Street Improvement Impact Fee has received a total transfer in of $211,553 from PFF 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 $587,553 to CIP fund for capital improvement projects and $35,208 as allowance for uncollectible interfund loan for the accrued interest on interfund loans in FY 2024.

As of June 30, 2024, Street Improvements Impact Fee has total PFF interfund loans receivable of $2,585,537 ($2,388,685 from Community Recreation Centers and $196,852 from Police Stations). The total outstanding balance is recorded as “Allowance for Uncollectible”. As specified by Council Resolution #2018-08-21-1107, the owing funds are required to make annual payments by using excess revenues received until the loans are paid in full.

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, 2024, Street Improvements Impact Fee has a total deferred fees of $459,533 since the program inception.

As of June 30, 2024, the city has two Street Improvement Reimbursement Agreements with a total of $6,598,782 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 at $7,598,782 (with cash payments of $2,502,800 and fee credits of $4,095,982 as stipulated in the agreement). The balance on June 30, 2024 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 balance as of June 30, 2024 is $0.

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

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 42,667,076.00$ 6,665,904.00$ Multi-Family Residential Housing 5,291,488.00$ -$ Non-Residential (Commercial) 2,433,116.37$ 80,908.97$ Non-Residential (Industrial or Warehouse) 9,357,835.25$ 748,842.89$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Street Improvements Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Street Improvements Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the Street Improvements Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Street Improvements Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
424,864.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
1,186,226.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Street Improvements Impact Fee).

This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Street Improvements Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Street Improvements Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Street Improvements Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 106,914$ 73,338$ Revenues:

Impact fees 68,978$ 44,236$
Interest (including FMV) 916 2,190 Total Revenues 69,894$ 46,426$
Expenditures:

Operating 1,564$ 3,227$
Other miscellaneous 23,789 23,228
Total Expenditures 25,353$ 26,455$
Other Financing Sources (Uses):

Transfers in 23,790$ 23,228$
Transfers out (101,907) (76,371)
Total Other Financing Sources (Uses) (78,117)$ (53,143)$ Excess (Deficiency) of Revenues Over Expenditures (33,576)$ (33,172)$ Ending Fund Balance 73,338$ 40,166$
Assets:

Cash and cash equivalent 76,997$ 43,524$ Fair Market Value (FMV) (3,581) (3,802) Interest receivable 288 557
Deferred fee receivable 312 -
Total Assets 74,016$ 40,279$
Liabilities:

Accounts payable 366$ 113$
Due to other funds 2,441,828 2,388,685
PFF interfund loan allowance (2,441,828) (2,388,685) Deferred fees revenue 312 -
Total Liabilities 678$ 113$
Total fund balance 73,338$ 40,166$
Net outstanding interfund loans balance 2,441,828 2,388,685 Ending Available Fund Balance (Deficit) (2,368,491)$ (2,348,519)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Community Recreation Centers Impact Fee Fund 310-313
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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):

Other Long-Term Liabilities:

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

In FY2023-24, the Community Recreation Centers received a total of $46,426 in revenues, compared to prior fiscal year of $69,894 and incurred $26,455 of interest and operating expenses. As of June 30, 2024 the ending fund balance is $40,166.

In FY2023-24, the Community Recreation Centers received a transfer in of $23,228 for the accrued interest expense to be recorded as “Allowance for Uncollectable” interfund loan. The fund also transferred out of $76,371 to PFF Street Improvements Fee for the interfund loan repayment as required by Council Reso. #2018-08-21-1107.

As of June 30, 2024, the Community Recreation Centers fund has a total outstanding interfund loan balance of $2,388,685, payable to Street Improvement Fees Fund and was recorded as “Allowance for Interfund Loans.” As specified by Council Reso. #2018-08-21-1107, the fund is required to make annual payments by the net using excess of revenues from impact fees collected until the balance is paid in full.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 1,551,706.00$ 242,424.00$ Multi-Family Residential Housing 221,940.00$ -$ Non-Residential (Commercial) 17,052.13$ 573.62$ Non-Residential (Industrial or Warehouse) 382,912.53$ 38,251.13$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Community Recreation Centers Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Community Recreation Centers Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the Community Recreation Centers Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Community Recreation Centers PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
17,820.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
49,385.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Community Recreation Centers Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Community Recreation Centers PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Community Recreation Centers Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Community Recreation Centers Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 420,788$ 489,381$ Revenues:

Impact fees 73,909$ 48,466$
Interest (including FMV) (3,651) 18,774 Total Revenues 70,258$ 67,240$
Expenditures:

Operating 1,665$ 804$
Total Expenditures 1,665$ 804$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 68,593$ 66,436$ Ending Fund Balance 489,381$ 555,817$
Assets:

Cash and cash equivalent 515,260$ 571,457$ Fair Market Value (FMV) (24,883) (18,195) Interest receivable 1,943 2,668
Accounts receivable 7,891 -
Deferred fees receivable 4,366 4,366 Allowance for uncollectible - Account receivable (5,873) - Total Assets 498,704$ 560,296$
Liabilities:

Accounts payable 366$ 113$
Deferred fees revenue 8,957 4,366 Total Liabilities 9,323$ 4,479$
Total fund balance 489,381$ 555,817$
CIP appropriations/reserved for encumbrances 300,000 300,000 Ending Available Fund Balance (Deficit) 189,381$ 255,817$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 City Office Spaces Impact Fee Fund 310-314
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 City Office Spaces Impact Fee Fund 310-314
City Office Space Impact Fee Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Other Financing Sources (Transfers In and Transfers Out):

Deferral Program:

Other Long-Term Liabilities:

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

In FY 2023-24, the City Office Spaces Fee received total revenues of $67,240, compared to prior fiscal year of $70,258 and incurred $804 in operating expenses. The ending fund balance on June 30, 2024 is $555,817.

The City Office Spaces Fee has no other financing sources or uses in FY 2023-24.

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, 2024, the fund has a total deferred fees of $4,366 since the program inception.

The City Office Spaces Fee has no long-term liabilities in FY 2023-24.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 1,506,542.00$ 235,368.00$ Multi-Family Residential Housing 214,268.00$ -$ Non-Residential (Commercial) 28,841.84$ 637.02$ Non-Residential (Industrial or Warehouse) 419,017.20$ 41,952.88$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
City Office Space Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the City Office Space Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the City Office Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the City Office Space PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
17,204.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
47,691.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the City Office Space Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the City Office Space PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
City Office Space Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the City Office Space Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 252,971$ 149,455$ Revenues:

Impact fees 142,422$ 102,790$
Interest (including FMV) 3,018 4,245 Total Revenues 145,440$ 107,035$
Expenditures:

Operating 1,598$ 3,264$
Other miscellaneous 29,800 27,896
Total Expenditures 31,398$ 31,160$
Other Financing Sources (Uses):

Transfers in 29,800$ 27,896$
Transfers out (247,358) (151,486)
Total Other Financing Sources (Uses) (217,558)$ (123,590)$ Excess (Deficiency) of Revenues Over Expenditures (103,516)$ (47,715)$ Ending Fund Balance 149,455$ 101,740$
Assets:

Cash and cash equivalent 156,547$ 108,899$ Fair Market Value (FMV) (7,312) (8,256) Interest receivable 586 1,210
Accounts receivable 730 -
Deferred fees receivable 3,965 3,965 Total Assets 154,516$ 105,818$
Liabilities:

Accounts payable 366$ 113$
Due to other funds 1,312,232 1,188,642
PFF interfund loan allowance (1,312,232) (1,188,642) Deferred fees revenue 4,695 3,965 Total Liabilities 5,061$ 4,078$
Total fund balance 149,455$ 101,740$
Net outstanding interfund loans balance 1,312,232 1,188,642 Ending Available Fund Balance (Deficit) (1,162,776)$ (1,086,902)$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Fire Stations Impact Fee Fund 310-315
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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, 2024, Fire Stations Impact Fee fund has a total outstanding interfund loan balance of $1,188,642 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 2023-24, Fire Stations Impact Fee fund received a total revenue of $107,035, compared to prior fiscal year of $145,440 and incurred $31,160 of interest and operating expenses. The ending fund balance at June 30, 2024 is $101,740.

In FY 2023-24, the fund has received a transfer in of $27,896 for the accrued interest on PFF interfund loan to be recorded as “Allowance for Uncollectable.” The fund also has a transfer out of $151,486 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, 2024, the fund has a total deferred PFF fees of $3,965 since the program inception.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 2,519,506.00$ 393,624.00$ Multi-Family Residential Housing 360,584.00$ -$ Non-Residential (Commercial) 56,539.31$ 1,726.75$ Non-Residential (Industrial or Warehouse) 889,176.47$ 88,841.34$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Fire Station Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Fire Station Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the Fire Station Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Fire Station PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
32,900.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
80,233.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Fire Station Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Fire Station PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Fire Station Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Fire Station Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 5,178,553$ 4,357,475$ Revenues:

Impact fees 151,857$ 106,315$
Interest (including FMV) 99,522 258,487 Total Revenues 251,379$ 364,802$
Expenditures:

Operating 3,049$ 4,788$
Total Expenditures 3,049$ 4,788$
Other Financing Sources (Uses):

Transfers in 247,358$ 151,486$
Transfers out (1,316,766) (257,520)
Total Other Financing Sources (Uses) (1,069,408)$ (106,034)$ Excess (Deficiency) of Revenues Over Expenditures (821,079)$ 253,980$ Ending Fund Balance 4,357,475$ 4,611,455$
Assets:

Cash and cash equivalent 4,621,552$ 4,742,665$ Fair Market Value (FMV) (285,830) (153,625) Interest receivable 22,119 22,528
Accounts receivable 755 -
Deferred fees receivable 7,618 7,618 Due from other funds 1,312,232 1,188,642 PFF interfund loan allowance (1,312,232) (1,188,642) Total Assets 4,366,214$ 4,619,186$
Liabilities:

Accounts payable 366$ 113$
Deferred fees revenue 8,373 7,618 Total Liabilities 8,739$ 7,731$
Total fund balance 4,357,475$ 4,611,455$
CIP appropriations/reserved for encumbrances 3,071,153 2,841,529 Ending Available Fund Balance (Deficit) 1,286,322$ 1,769,926$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Libraries Impact Fee Fund 310-316
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the Libraries Impact Fee fund received a total revenue of $364,802, compared to prior fiscal year of $251,379 and incurred $4,788 in operating expenses and transferred out of $257,520. As of June 30, 2024, the total ending fund balance is $4,611,455. The available fund balance for projects is $1,769,926.

In FY 2023-24, the fund received a transfer in of $151,486 from PFF Fire Stations for the interfund loan payment required by Council Reso. #2018-08-21-1107. The fund also transferred out of $257,520 ($27,896 to Fire Stations for the “Allowances for Uncollectible” on PFF interfund loans interest accrued and $229,624 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 As of June 30, 2024, the fund has an interfund loan receivable from Fire Stations in the amount of $1,188,642.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 2,909,852.00$ 454,608.00$ Multi-Family Residential Housing 417,028.00$ -$ Non-Residential (Commercial) 48,180.22$ 1,373.59$ Non-Residential (Industrial or Warehouse) 922,108.94$ 92,131.76$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Libraries Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Libraries Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the Libraries Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Libraries PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
33,484.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
92,786.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Libraries Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Libraries PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Libraries Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Libraries Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2022

FEE PER UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 287,496$ 141,359$ Revenues:

Impact fees 125,648$ 117,349$
Interest (including FMV) 4,521 4,132 Total Revenues 130,169$ 121,481$
Expenditures:

Operating 1,606$ (2,197)$
Other miscellaneous 13,706 11,980
Total Expenditures 15,312$ 9,783$
Other Financing Sources (Uses):

Transfers in 13,706$ 11,980$
Transfers out (274,700) (135,182)
Total Other Financing Sources (Uses) (260,994)$ (123,202)$ Excess (Deficiency) of Revenues Over Expenditures (146,137)$ (11,504)$ Ending Fund Balance 141,359$ 129,855$
Assets:

Cash and cash equivalent 153,992$ 137,341$ Fair Market Value (FMV) (7,378) (8,640) Interest receivable 574 1,267
Accounts receivable 16,047 -
Deferred fees receivable 8,865 8,865 Allowance for uncollectible - Account receivable (11,931) - Total Assets 160,169$ 138,833$
Liabilities:

Accounts payable 366$ 113$
Due to other funds 320,054 196,852
PFF interfund loan allowance (320,054) (196,852) Deferred fees revenue 18,444 8,865
Total Liabilities 18,810$ 8,978$
Total Fund Balance 141,359$ 129,855$
Net outstanding interfund loans balance 320,054 196,852 Ending Available Fund Balance (Deficit) (178,696)$ (66,997)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Police Stations Impact Fee Fund 310-317
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund collected total revenues of $121,481 compared to the prior fiscal year of $130,169 and incurred $9,783 in operating expense. The ending fund balance on June 30, 2024 is $129,855.

In FY 2023-24, the fund has a transfer in of $11,980 for the accrued interest on PFF interfund loans to be recorded as “Allowance for Uncollectable” interfund loan and a transfer out of $135,182 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 2023-24, the fund has a total deferred PFF fees of $8,865 since the program inception.

As of FY 2023-24, the fund has total outstanding interfund loan balance of $196,852 owed to Street Improvement Fund and was recorded as “Allowance for Interfund Loans.” As required by Council Reso. # 2018-08-21-1107, the fund is required to make annual payments by using excess revenues from fees collected until the balance is paid in full.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 1,906,566.00$ 297,864.00$ Multi-Family Residential Housing 272,356.00$ -$ Non-Residential (Commercial) 67,622.76$ 1,530.03$ Non-Residential (Industrial or Warehouse) 1,020,906.31$ 102,003.02$ For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Police Station Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Police Station Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (such as the Police Station Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Police Station PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
24,850.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
60,607.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Police Station Impact Fee). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Police Station PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Police Station Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Police Station Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 7,232,722$ 7,285,591$ Revenues:

Permit fees 114,957$ 1,186$
Interest (including FMV) (17,833) 293,041 Total Revenues 97,124$ 294,227$
Expenditures:

Operating 33,519$ 68,034$
Capital improvement (CIP) 10,736 196,249 Total Expenditures 44,255$ 264,283$
Other Financing Sources (Uses) - - Transfers in - -
Transfers out - (9,138)
Total Other Financing Sources (Uses) - (9,138) Excess (Deficiency) of Revenues Over Expenditures 52,869$ 20,806$ Ending Fund Balance 7,285,591$ 7,306,397$
Assets:

Cash and cash equivalent 7,636,390$ 7,537,576$ Fair Market Value (FMV) (370,485) (242,216) Interest receivable 28,792 35,519
Total Assets 7,294,697$ 7,330,879$
Liabilities:

Accounts payable 9,106$ 2,317$
Year end accruals - 19,286
Accrued payroll - 2,879
Total Liabilities 9,106$ 24,482$
Total Fund Balance 7,285,591$ 7,306,397$
CIP appropriations/reserved for encumbrances 5,837,267 534,862 Ending Available Fund Balance (Deficit) 1,448,324$ 6,771,535$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Parkland Impact Fee Fund 310-318
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund collected total revenues of $294,227 compared to the prior fiscal year of $97,124 and incurred $264,283 in operating expenditures. The ending fund balance at June 30, 2024 is $7,306,397. The available fund balance for projects is $6,771,535.

There was a transfer out to capital improvement projects fund in amount of $9,138 in FY 2024.

None.

None.

ATTACHMENT A
Category Amount Reduced
Since Program Inception
Amount Reduced
FY 2023-24
Single-Family Residential Housing 9,026,348.00$ 1,410,192.00$ Multi-Family Residential Housing 938,176.00$ -$ Non-Residential (Commercial) Not Applicable Not Applicable Non-Residential (Industrial or Warehouse) Not Applicable Not Applicable For additional information or questions regarding the Stockton Economic Stimulus Program (SESP), contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Parkland Impact Fee
Stockton Economic Stimulus Program (SESP)
The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015. SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF) (such as the Parkland Impact Fee), whichever is less. New non-residential developments, such as commercial and industrial projects city-wide, are eligible to participate in the program and receive a 50% reduction on certain fee categories (the Parkland Imact Fee is not collected on new non- residential developments). This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee reductions for the Parkland PFF Fund under the Stockton Economic Stimulus Program (SESP), reflecting funds that would have otherwise been collected absent the program's implementation.

ATTACHMENT A
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
85,600.00$ -$
Amount Exempted
Since Program
Inception
Amount
Exempted
FY 2023-24
212,582.00$ -$
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units certain fees (such as the Parkland Impact Fee).

This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

The amounts represent fee exemptions for the Parkland PFF Fund under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program and City-Wide Affordable Housing Development Public Facilities Fee Exemption Program, reflecting funds that would have otherwise been collected absent the program's implementation.

For additional information or questions regarding these Exemption Programs, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Exemption Programs
Parkland Impact Fee
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories (such as the Parkland Impact Fee) for new residential developments located within the “Greater Downtown Stockton” area. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 381,639$ 380,744$ Revenues:

Interest (including FMV) (789)$ 15,106$ Total Revenues (789)$ 15,106$
Expenditures:

Operating 106$ 136$
Total Expenditures 106$ 136$
Other Financing Sources (Uses): - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (895)$ 14,970$ Ending Fund Balance 380,744$ 395,714$
Assets:

Cash and cash equivalent 398,580$ 406,779$ Fair Market Value (FMV) (19,339) (12,967) Interest receivable 1,503 1,902
Total Assets 380,744$ 395,714$
Liabilities - -
Total Liabilities - -
Total Fund Balance 380,744$ 395,714$
CIP appropriations/reserved for encumbrances 340,401 - Ending Available Fund Balance (Deficit) 40,343$ 395,714$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Street Trees Impact Fee Fund 310-319
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund did not receive any fee revenues. The fund did earn interest income in amount of $15,106 and incurred investment interest expense of $136. The ending fund balance at June 30, 2024 is $395,714.

None.

None.

None.

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

ATTACHMENT A

PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 205,832$ 205,349$ Revenues:

Permit fees -$ 8,015$
Interest (including FMV) (426) 8,039 Total Revenues (426)$ 16,054$
Expenditures:

Operating 57$ 75$
Total Expenditures 57$ 75$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (483)$ 15,979$ Ending Fund Balance 205,349$ 221,328$
Assets:

Cash and cash equivalent 214,968$ 227,519$ Fair Market Value (FMV) (10,430) (7,254) Interest receivable 811 1,063
Total Assets 205,349$ 221,328$
Liabilities - -
Total Liabilities - -
Total Fund Balance 205,349$ 221,328$
CIP appropriations/reserved for encumbrances 138,786 - Ending Available Fund Balance (Deficit) 66,563$ 221,328$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Street Signs Impact Fee Fund 310-320
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund collected total revenues of $16,054 compared to the prior fiscal year of $(426) and incurred investment interest expense in the amount of $75. The ending fund balance at June 30, 2024 is $221,328.

ATTACHMENT A

SIGN TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Note: All fee areas are subject to additional 3.5% Administrative Fee.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 446,626$ 445,578$ Revenues:

Interest (including FMV) (924)$ 17,678$ Total Revenues (924)$ 17,678$
Expenditures:

Operating 124$ 159$
Total Expenditures 124$ 159$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures (1,048)$ 17,519$ Ending Fund Balance 445,578$ 463,097$
Assets:

Cash and cash equivalent 466,452$ 476,047$ Fair Market Value (FMV) (22,632) (15,175) Interest receivable 1,758 2,225
Total Assets 445,578$ 463,097$
Liabilities - -
Total Liabilities - -
Total Fund Balance 445,578$ 463,097$
CIP appropriations/reserved for encumbrances 361,769 - Ending Available Fund Balance (Deficit) 83,809$ 463,097$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Street Lights In Lieu Impact Fee Fund 310-321 (All Areas) Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund did not receive any fee revenues. The fund did earn interest income in the amount of $17,678 and incurred investment interest expense of $159. The ending fund balance at June 30, 2024 is $463,907.

None.

None.

None.

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

ATTACHMENT A

TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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) at (209) 937-8270.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 7,099,360$ 6,996,130$ Revenues:

Permit fees 817,438$ 875,293$
Interest (including FMV) (45,609) 304,138 Total Revenues 771,829$ 1,179,431$
Expenditures:

Operating 11,164$ 19,163$
Capital improvement (CIP) 6,868 - Total Expenditures 18,031$ 19,163$
Other Financing Sources (Uses):

Transfers out (857,028)$ -$
Total Other Financing Sources (Uses) (857,028)$ -$ Excess (Deficiency) of Revenues Over Expenditures (103,230)$ 1,160,268$ Ending Fund Balance 6,996,130$ 8,156,398$
Assets:

Cash and cash equivalent 7,363,747$ 8,384,077$ Fair Market Value (FMV) (397,810) (266,804) Interest receivable 30,876 39,125
Total Assets 6,996,813$ 8,156,398$
Liabilities:

Accounts payable 683$ -$
Total Liabilities 683$ -$
Total Fund Balance 6,996,130$ 8,156,398$
CIP appropriations/reserved for encumbrances 1,451,231 2,019,297 Ending Available Fund Balance (Deficit) 5,544,899$ 6,137,101$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Air Quality Impact Fee Fund 310-322
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Air Quality Impact Fee Fund 310-322
Air Quality Impact Fee Fund Annual Report Notes
Purpose:

Revenues, Expenditures & Fund Balance:

Deferral Program:

Other Long-Term Liabilities:

In FY 2023-24, the fund collected total revenues of $1,179,431 compared to the prior fiscal year of $771,829 and incurred $19,163 in operating expense. The ending fund balance on June 30, 2024 is $8,156,398, whereas the available fund balance for projects is $6,137,101.

None.

None.

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

ATTACHMENT A

BUILDING TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
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.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 2,992,842$ 3,105,063$ Revenues:

PFF Administrative Fees 573,710$ 708,302$ Interest (including FMV) (12,424) 121,805 Total Revenues 561,286$ 830,107$
Expenditures:

Operating 449,065$ 507,263$
Capital improvement (CIP) - -
Total Expenditures 449,065$ 507,263$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 112,221$ 322,844$ Ending Fund Balance 3,105,063$ 3,427,907$
Assets:

Cash and cash equivalent 3,291,856$ 3,542,520$ Fair Market Value (FMV) (159,378) (112,329) Interest receivable 12,325 16,472
Total Assets 3,144,803$ 3,446,663$
Liabilities:

Accounts payable 39,740$ 5,724$
Accrued payroll - 13,032
Total Liabilities 39,740$ 18,756$
Total Fund Balance 3,105,063$ 3,427,907$
CIP appropriations/reserved for encumbrances - - Ending Available Fund Balance (Deficit) 3,105,063$ 3,427,907$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 PFF Administrative Fee Fund 310-323
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the the Administrative Fee Fund collected total revenues of $830,107 compared to the prior fiscal year of $561,286 and incurred $507,263 in operating expenditures. The ending fund balance on June 30, 2024 is $3,427,907.

None.

None.

None.

Provides for Administrative costs of Public Facilities Fees Program.

ATTACHMENT A
Category Administrative Fees Not Collected
Since Program Inception
Administrative Fees
Not Collected
FY 2023-24
Single-Family Residential Housing 2,173,065.86$ 339,499.44$ Multi-Family Residential Housing 270,054.40$ -$ Non-Residential (Commercial) 92,797.34$ 3,036.25$ Non-Residential (Industrial or Warehouse) 454,718.48$ 38,920.81$ Program Administrative Fees Not Collected
Since Program Inception
Administrative Fees
Not Collected
FY 2023-24
Residential 22,285.27$ -$ Program Administrative Fees Not Collected
Since Program Inception
Administrative Fees
Not Collected
FY 2023-24
Residential 60,532.85$ -$ City-Wide Affordable Housing Development Public Facilities Fee Exemption Program The amounts represent fee reductions for the Administrative PFF Fund under these programs noted above, reflecting funds that would have otherwise been collected absent the program's implementation. For additional information or questions regarding the Administrative Fee, contact the Community Development Department (PFF Manager) at (209) 937-8270.

City of Stockton - Public Facilities Fee (PFF) Report
Stockton Economic Stimulus Program (SESP)
Administrative Fee
Administrative fees are collected as a part of the Public Facility Fee program to cover administrative costs such as program management, accounting, etc. As a result of the various fee reduction programs implemented, the collection of administrative fees is also reduced in a manner consistent with the applicable reduced/waived PFF fee categories. The following tables provide a detailed breakdown of the administrative fees not collected per each program. The programs in question include the Stockton Economic Stimulus Program (SESP) Fee Reduction, the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program, and the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program.

Stockton Economic Stimulus Program (SESP)
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance: 15,790,275$ 17,772,456$ Revenues:

Impact fee 2,078,061$ 2,626,509$
Interest (including FMV) (83,072) 655,779 Total Revenues 1,994,989$ 3,282,288$
Expenditures:

Operating 12,808$ 17,172$
Total Expenditures 12,808$ 17,172$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 1,982,181$ 3,265,116$ Ending Fund Balance 17,772,456$ 21,037,572$
Assets:

Cash and cash equivalent 18,796,796$ 22,012,291$ Fair Market Value (FMV) (895,317) (697,809) Interest receivable 70,471 102,328
Accounts receivable 108,727 -
Total Assets 18,080,677$ 21,416,810$
Liabilities:

Due to other governments 308,221$ 379,238$ Total Liabilities 308,221$ 379,238$
Total Fund Balance 17,772,456$ 21,037,572$
CIP appropriations/reserved for encumbrances - - Ending Available Fund Balance (Deficit) 17,772,456$ 21,037,572$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Regional Transportation Impact Fee (RTIF) Fund 310-324
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund collected total revenues of $3,282,288 compared to the prior fiscal year of $1,994,989 and incurred $17,172 in operating expense. The ending fund balance on June 30, 2024 is $21,037,572.

None.

None.

None.

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

ATTACHMENT A

BUILDING PERMIT TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee; RTIF fees are set by San Joaquin Council of Governments.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance 28,520$ -$
Revenues:

Water connection fees 1,334,890$ 1,403,547$ Interest (175,453) 3,446
Total Revenues 1,159,437$ 1,406,993$
Expenditures:

Operating (8)$ 27$
Capital improvement (CIP) 10,036 117,852 Credit capitalization (10,036) (117,852) Total Expenditures (8)$ 27$
Other Financing Sources (Uses):

Transfers in 164,050$
Transfers out - CIP contribution (10,036) (117,852) Transfers out - Debt services - 2018A Water Bond Series (1,341,979) (1,310,642) Total Other Financing Sources (Uses) (1,187,965)$ (1,428,494)$ Excess (Deficiency) of Revenues Over Expenditures (28,520)$ (21,528)$ Ending Fund Balance -$ (21,528)$ Assets:

Cash and cash equivalent (571,688)$ (572,127)$ Fair Market Value (FMV) -$ (21,157)$ Interest receivable (20,226) 3,102
Accounts receivable 22,384 -
Due from other governments 569,530 569,530 Total Assets -$ (20,652)$
Liabilities:

Accounts payable -$ -$
Accrued payroll - 876
Total Liabilities -$ 876$
Total Fund Balance -$ (21,528)$
CIP appropriations/reserved for encumbrances 8,476,806 3,341,404 Ending Available Fund Balance (Deficit) (8,476,806)$ (3,362,932)$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Water Connections Fee Fund 600-605
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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, 2024, $118,635,000 of 2018A Bonds remain outstanding with installments of principal ranging from $5,950,000 to $12,195,000 due October 1, 2024, 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 2023-24, the fund collected total revenues of $1,406,993 compared to prior fiscal year of $1,159,437 and incurred $27 in operating expenditures. The ending fund balance at June 30, 2024 is $ (21,528).

In FY 2023-24, the fund transferred out $1,310,642 to the Water Debt Services fund to partially pay for the 2018A (Green Bonds) Water Bonds Series.

None.

None.

ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

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

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance 14,130,760$ 18,237,264$ Revenues:

Connection fees 4,269,591$ 5,318,432$
Interest (158,654) 608,877
Total Revenues 4,110,937$ 5,927,309$
Expenditures:

Operating 4,433$ 7,349$
Total Expenditures 4,433$ 7,349$
Other Financing Sources (Uses) - - Total Other Financing Sources (Uses) - - Excess (Deficiency) of Revenues Over Expenditures 4,106,504$ 5,919,960$ Ending Fund Balance 18,237,264$ 24,157,224$
Assets:

Cash and cash equivalent 19,055,930$ 24,823,519$ Fair Market Value (FMV) (889,586)$ (780,793)$ Interest receivable 70,920 114,498
Total Assets 18,237,264$ 24,157,224$
Liabilities - -
Total Liabilities - -
Total Fund Balance 18,237,264$ 24,157,224$
CIP appropriations/reserved for encumbrances - - Ending Available Fund Balance (Deficit) 18,237,264$ 24,157,224$ City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Delta Water Surface Connection Fee Fund 600-606
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton-Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, Delta Water Supply Connection Fee collected total revenues of $5,927,309 compared to the prior fiscal year of $4,110,937 and incurred $7,349 investment interest expense. The ending fund balance on June 30, 2024 is $24,157,224.

None.

ATTACHMENT A

CONNECTION FEE TYPE CATEGORY UNIT OF

MEASURE

FEE PER
UNIT

EFFECTIVE
7/1/2022

FEE PER
UNIT

EFFECTIVE
7/1/2023
Connection Size:
3/4 Inch N/A Per Meter 5,508.23$ 5,575.28$
1 Inch N/A Per Meter 9,198.74$ 9,310.72$
1 1/2 Inch N/A Per Meter 22,032.92$ 22,301.12$
2 Inches N/A Per Meter 29,358.87$ 29,716.24$
3 Inches N/A Per Meter 58,722.81$ 59,488.24$
4 Inches N/A Per Meter 91,822.19$ 92,939.92$
6 Inches N/A Per Meter 183,589.31$ 185,824.08$
8 Inches N/A Per Meter 293,753.91$ 297,329.88$
10 Inches N/A Per Meter See Formula 1 See Formula 1
12 Inches N/A Per Meter See Formula 2 See Formula 2
Formula 1: 10" Connections = [(Flow Rate / 30GPM x $4,838) + $61,907.00] Formula 2: 12" Connections = [(Flow Rate / 30GPM x $4,838) + $86,049.00] For additional information or questions regarding to Delta Water Surface Connection Fees, contact the Municipal Utilities Department at (209) 937-8753.

City of Stockton - Public Facilities Fee (PFF) Report
Delta Water Surface Connections Fees Schedule
Fiscal Year 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee.

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning Fund Balance 6,325,753$ 5,071,800$ Revenues:

Connection fees per area:

Existing Collections 102,362$ 69,363$
Future Collections 99,806 53,900
Combined Treatment 1,249,216 1,387,504
Westside Project 975,372 1,606,400
Weston Ranch 6A & 6B - (350)
Interest (80,938) 293,529
Total Revenues 2,345,818$ 3,410,346$
Expenditures:

Operating 1,995$ 2,327$
Capital improvement (CIP) 158,047 27,871 Credit capitalization (158,047) (27,871) Total Expenditures 1,995$ 2,327$
Other Financing Sources (Uses):

Transfers out - CIP contribution (158,047)$ (27,871)$ Transfers out - Debt services - COP Bond Series (3,439,729) (3,437,430) Total Other Financing Sources (Uses) (3,597,775)$ (3,465,301)$ Excess (Deficiency) of Revenues Over Expenditures (1,253,953)$ (57,282)$ Ending Fund Balance 5,071,800$ 5,014,518$
Assets:

Cash and cash equivalent 5,450,324$ 5,246,994$ Fair Market Value (FMV) (411,020) (270,503)$ Interest receivable 32,991 39,667
Total Assets 5,072,295$ 5,016,158$
Liabilities:

Accounts payable 495$ 1,533$
Accrued Payroll - 107
Total Liabilities 495$ 1,640$
Total Fund Balance 5,071,800$ 5,014,518$
CIP appropriations/reserved for encumbrances - 132,720 Ending Available Fund Balance (Deficit) 5,071,800$ 4,881,798$ City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 Wastewater Connections Fee Fund 610-615 - All Areas
Income Statement
Balance Sheet

ATTACHMENT A
City of Stockton - Public Facilities Fee (PFF) Report
Financial Statement for the Fiscal Year Ended June 30, 2024 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 2023-24, the fund collected total revenues of $3,410,346 compared to prior fiscal year of $2,345,818, and had operating expenses totaling $2,327 and total CIP costs of $27,871. The fund credited and or contributed the total CIP costs by transferring out $27,871 to the Wastewater Utility fund and transferred out $3,437,430 to Wastewater Debt Service fund to partially pay for the 2014A Wastewater Revenue Bonds. The ending fund balance at June 30, 2024 is $5,014,518.

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 2023-24, Wastewater Connection Fees Fund has transferred out total of $3,437,430 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, 2024, bonds totaling $34,710,000 are due in annual installments of principal ranging from $5,090,000 to $6,530,000 from September 1, 2024, 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.

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 2023-24
Notes: All fee areas are subject to additional 3.5% Administrative Fee; Per Council resolution #02-0332, effective June 1, 2002, the fees apply for all fee areas and for all fiscal year.

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

ATTACHMENT A
FY 2022-23 FY 2023-24
Beginning 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 (8,609) (8,609) Undistributed Balance (61,559) (54,269) Total Beginning Fund Balance 2,758,802$ 1,567,703$ Revenues:

Surface Water Impact Mitigation Fee 2,564,115$ 3,213,878$ County Facilities Impact Fee 1,627,845 2,296,346 Agricultural Land Mitigation Impact Fee 1,201,959 975,416 Mossdale Tract Development Fee - 34,440 Interest (undistributed) 31,911 -
Fair Market Value (FMV) - 14,619 Total Revenues 5,425,830$ 6,534,699$
Expenditures (Distributions):

Surface Water Impact Mitigation Fee 3,552,832$ 3,337,208$ County Facilities Impact Fee 1,933,262 2,384,553 Agricultural Land Mitigation Impact Fee 1,106,215 1,112,336 Mossdale Tract Development Fee - 33,407 Interest distributed (adjusted) 31,911 - Total Expenditures (Distributions) 6,624,219$ 6,867,504$ Undistributed Revenues:

Surface Water Impact Mitigation Fee (988,717)$ (123,330)$ County Facilities Impact Fee (305,417) (88,207) Agricultural Land Mitigation Impact Fee 95,744 (136,920) Mossdale Tract Development Fee - 1,033 Interest (undistributed) 7,290 (57,069) Total Undistributed Revenues (1,191,100)$ (404,493)$ Ending Fund Balance:

Surface Water Impact Mitigation Fee 824,504$ 701,174$ County Facilities Impact Fee 661,238 573,031 Agricultural Land Mitigation Impact Fee 144,838 7,918 Mossdale Tract Development Fee (8,609) (7,576) Undistributed Balance (54,269) (111,338) Total Ending Fund Balance 1,567,703$ 1,163,210$ 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 30,2024
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO

ATTACHMENT A
FY 2022-23 FY 2023-24
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 30,2024
Pass Through Fees - Agency Fund 780-786

TYPE OF FEE AGENCY FEE REMITTED TO
Assets:

Cash and cash equivalent 1,623,454$ 1,206,973$ Fair Market Value (FMV) (65,903) (51,283) Interest receivable 5,768 7,520
Miscellaneous Receivable 4,384 -
Total Assets 1,567,703$ 1,163,210$
Liabilities - -
Due to other governments - -
Total Liabilities - -
Total Fund Balance 1,567,703$ 1,163,210$
Total Fund Balance (Deficit) and Liabilities 1,567,703$ 1,163,210$ Balance Sheet

ATTACHMENT A
In 2006, the City, through Resolution #06-0169, incorporated the Regional Transportation Impact Fee (RTIF) into its public facilities fee program. The San Joaquin Council of Governments (SJCOG) takes a leadership role in developing the county-wide RTIF and updating the fee schedule annually. The RTIF fee is collected at the time a building permit is issued for new developments within city limits. The RTIF collected is allocated with 15% deposited in an account for the San Joaquin Council of Governments (SJCOG), 10% deposited in an account for the County of San Joaquin with revenues remitted quarterly, and 75% deposited in an account retained by the City on a semi- annual basis (i.e., the City’s RTIF allocation). In FY 2023-2024, the City of Stockton collected $3,562,850 in Regional Transportation Impact Fees, remitted $534,428 to SJCOG, and $356,285 to the County of San Joaquin.

Regional Transportation Impact Fee – San Joaquin Council of Governments (SJCOG) 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 2023-24, the city collected $34,440 of Flood Protection Development Impact Fees and remitted $33,407 to SJAFCA. The remaining balances due to SJAFCA at June 30, 2024 is $-7,576.

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 2023-24, the city collected $3,213,878 of Surface Water Impact Mitigation Fees and remitted $3,337,208 to SEWD. The remaining impact fees due to SEWD at June 30, 2024 is $701,174
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 2023-24, the city collected $2,296,346 of County Facilities Fee and remitted $2,384,553 to SJCA. The remaining balance due to SJCA at June 30, 2024 is $573,031.

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 2023-24, the city collected $975,416 of Agricultural Land Mitigation Impact Fees and remitted $1,112,336 to CFT. The remaining balance due to CFT at June 30, 2024 is $7,918.

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 30,2024 Pass Through Fees - Agency Fund 780-786
Pass Through Fees – All Mitigation Fees – Annual Report Notes Purpose:

ATTACHMENT A

PERMIT FEE TYPE CATEGORY UNIT OF MEASURE

FEE PER UNIT

EFFECTIVE
7/1/2022

FEE PER UNIT

EFFECTIVE
7/1/2023
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. 683.00$ 800.00$ Retail / Medium Density Non-Residential Per 1,000 Sq. Ft. $ 452.00 $ 540.00 Warehouse / Low Density Non-Residential Per 1,000 Sq. Ft. $ 126.00 $ 150.00 Single Family Units Residential Per Unit $ 2,760.00 $ 3,249.00 Multiple Family Units Residential Per Unit $ 2,047.00 $ 2,408.00 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 $ 20,916.00 $ 20,916.00 Industrial Non-Residential Per Developable Acre 16,384.00$ 16,384.00$ Single Family Units Residential Per Developable Acre 22,106.00$ 22,106.00$ Multiple Family Units Residential Per Developable Acre 20,686.00$ 20,686.00$ City of Stockton - Public Facilities Fee (PFF) Report
Pass Through Fees - All Mitigation Fees Schedule
Fiscal Year 2023-24
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.

ATTACHMENT A
Stockton Economic Stimulus Program (SESP) Fee Reduction The Stockton Economic Stimulus Program (SESP), adopted in 2015 and implemented in 2016 (Resolution #2015-11-17-1602), replaced the City’s 2010 Economic Recovery Incentive Program (Resolution #10-0308), which expired on December 31, 2015.

SESP provides fee reductions (i.e., waivers) for eligible new residential and non-residential developments.

New residential developments located within the existing city limits, as described in the 2008 General Plan Settlement Agreement, are eligible to participate in the program and receive a fee waiver up to a total of $19,997 or 100% of certain Public Facility Fees (PFF), whichever is less. New non-residential developments, such as commercial and industrial projects citywide, are eligible to participate in the program and receive a 50% reduction on certain fee categories. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

As of June 30, 2024, the total amount of reductions granted to SESP participants since the program’s inception in 2016 is $88,437,381.42. For Fiscal Year 2023-24, a total of $11,280,213.50 in fee reductions have been provided.

City of Stockton - Public Facilities Fee (PFF) Report
Financial Summary For the Fiscal Year Ended June 30,2024 Fee Reduction Programs
Economic Recovery Incentive Program
The Stockton Economic Recovery Incentive Program, adopted in 2010 (Resolution #10-0308), included a Fee Reduction Program designed to reduce specific Public Facilities Fees (PFF) and encourage new residential and non-residential development. The program aimed to make Stockton's development fees more competitive, stimulate construction, and create jobs. Public Facilities Fees for residential or new non-residential projects city-wide were reduced by 50% until the program’s sunset. For new projects within the Greater Downtown Stockton Area, as defined in the 2008 Attorney General Settlement Agreement, certain fees were not collected to promote infill development. New residential projects outside the Greater Downtown Area but within Stockton city limits, as defined by the 2008 Attorney General Plan Settlement Agreement, received a 50% fee reduction on certain Public Facility Fees. The program was extended over time and ultimately expired on December 31, 2015.

From 2010 to 2015, the total amount of reductions granted under the Economic Recovery Incentive Program was $5,978,085.46 for residential ($922,241.51 for single-family and $2,096,730.50 for multi-family), $922,241.51 for non-residential developments, and $239,227.37 for the Administrative Fee.

ATTACHMENT A
Adopted in 2018 (Resolution #2018-02-06-0504), the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program expanded the existing Greater Downtown Stockton Residential Public Facilities Fee Exemption Program to include affordable housing developments city-wide. To support the development of new affordable housing units locally, City Council approved fee exemptions for new development projects that create additional affordable housing units. This program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

As of June 30, 2024, the total amount of exemptions granted under the City-Wide Affordable Housing Development Public Facilities Fee Exemption Program since the program’s inception in 2018 is $1,790,042.85. For Fiscal Year 2023-24, a total of $0 in fee exemptions have been provided. This program will expire upon the approval of the proposed fees outlined in the Development Impact Fee Nexus Study.

City of Stockton - Public Facilities Fee (PFF) Report
Financial Summary For the Fiscal Year Ended June 30,2024 Fee Reduction and Exemption Programs
Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program Adopted in 2016 (Resolution #2016-01-12-1206), the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program replaced the City’s 2010 Economic Development Department Public Facilities Fee Reduction Program, which had been extended through December 31, 2015. This program provides exemptions for specific Public Facilities Fees (PFF) categories for new residential developments located within the "Greater Downtown Stockton" area. The program will sunset upon City Council's adoption of new PFF fees outlined in the forthcoming Development Impact Fee Nexus Study.

As of June 30, 2024, the total amount of exemptions granted under the Greater Downtown Stockton Residential Development Public Facilities Fee Exemption Program since the program’s inception in 2016 is $659,007.27. For Fiscal Year 2023-24, a total of $0 in fee exemptions have been provided. This program will expire upon the approval of the proposed fees outlined in the Development Impact Fee Nexus Study.

City-Wide Affordable Housing Development Public Facilities Fee Exemption Program

ATTACHMENT A
Fee Type Fee Area (Zone) Deferred Fees
FY 2023
Deferred Fees
FY 2024 Changes
Traffic Signals Impact Fee City Wide 13,192$ 13,192$ -$ Street Improvements Fee City Wide 642,183 459,533 (182,650) Community Recreation Centers Fee City Wide 312 - (312) City Office Spaces Fee City Wide 8,957 4,366 (4,591) Fire Stations Impact Fee City Wide 4,695 3,965 (730) Libraries Impact Fee City Wide 8,373 7,618 (755) Police Stations Fee City Wide 18,444 8,865 (9,579) 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$ 497,539$ (198,617)$
City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Fee Deferral Summary
As of June 30, 2024
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, 2024, the total deferred PFF fees is $497,539. The table below provides the outstanding deferred PFF fees under eact impact fee type since the program inception.

Total PFF Deferred Fees

ATTACHMENT A
Loan From PFF Fund Loan To PFF Fund Date Loans
Initiated
Approved
Council Reso.#
Balance As of
6/30/2023
Balance As of
6/30/2024
PFF Street Improvement
Fund
PFF Community Rec.

Center Fund 6/30/2005 04-0333 $ 2,441,828 $ 2,388,685 PFF Street Improvement
Fund PFF Police Station Fund 6/30/2005 04-0333 320,054 196,852 PFF Libraries Fund PFF Fire Station Fund 10/2/2007 07-0412 1,312,232 1,188,642 Total Outstanding PFF interfund Balance $ 4,074,114 $ 3,774,179 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - PFF interfund Loans Summary
As of June 30, 2024

ATTACHMENT A
Project Number FY2022-23
Expenditures
FY2023-24
Expenditures Changes
WT15022 (PW1522) 21,152$ 34,353$ $ 13,201 WT13010 (PW1310) -$ - - Total Traffic Signals 21,152$ 34,353$ $ 13,201 Eight Mile Rd Precise Plan WT21013 (PW2113) 24,080$ 227,149$ $ 203,069 Developers Reimbursements - Construction Costs D018017 1,691,512 3,938,448 2,246,936 Diamond Grade Separation WT21028 9,689 12,037 2,348 WT13010 (PW1310) - - - WT15015 (PW1515) 85,365 - (85,365) WT14028 (PW1428) 78,624 - (78,624) Industrial Drive Extension WT21015 (PW2115) 62,917 52,901 (10,016) 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 360,532 176,904 (183,628) Traffic Signal Modificaton WT15029 1,690 - (1,690) Mariposa Rd Precise Road Plan WT23032 - 77,912 77,912 Pacific Avenue Raised Medians WT17017 - 320,700 320,700 Total Street Improvement $ 3,170,594 4,806,051$ $ 1,635,457 CL17024 (PW1724) 1,286,966$ 229,624$ $ (1,057,342) Total Libraries $ 1,286,966 229,624$ $ (1,057,342) Equinao Park WP13173 7,690$ 123,201$ $ 115,511 Cannery Park WP13270 3,046 66,046 63,000 Oakmore & Montego Park WP13254 - 7,002 7,002 Cannery Park WP22013 - 9,138 9,138 Total Parkland $ 10,736 205,387$ $ 194,651 WT17002 857,028$ -$ $ (857,028) WA13276 (PW9276) 6,868 - $ (6,868) Total Air Quality $ 863,896 -$ $ (863,896) Total All Public Improvement Expenditures $ 5,353,344 5,275,415$ $ (77,929) 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, 2024

ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2024
FY2024-25
Budget
FY2025-26
Budget
FY2026-27
Budget
FY2027-28
Budget Total Budget
Traffic Signals Projects:

Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) - - - - - - Traffic Signal Control System WT15022 - - - - - - Miner Avenue Comp Street Improve Phase 3 WT17032 200,000 - - - - 200,000 Traffic Signal New Installation WT25011 - 800,000 - - 800,000 Traffic Signal Conversions WT26039 - - - - - - Total Traffic Signals 200,000 - 800,000 - - 1,000,000 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) 2,708,504 - - - - 2,708,504 Filbert Street/Miner Ave. Traffic Signal WT13010 (PW1310) - - - - - - Grant Match Programs WT21016 (PW2116) 262,564 - - - - 262,564 Little John Creek Reimbursement WA13165 (PW9165) 132,788 - - - - 132,788 Eight Mile Rd Precise Plan WT21013 (PW2113) - - - - - - Diamond Grade Seperation WT21028 11,094 - - - - 11,094 Industrial Drive Extension WT21015 (PW2115) - - - - - - Thornton Road / Lower Sacramento Road /
Hammer Lane Triangle Left Turn Lanes WT15018 (PW1518) - - - - - - 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 1,062,088 1,062,088 HSIP 8-CONVT SIGNL FR PED WT17013 81,538 - - - - 81,538 HSIP 8-RAISED MED @ PACIFIC WT17017 - - - - - - Bear Creek / Pixley Slough Bike Trail WT17002 770,000 - - - - 770,000 MLK Boulevard Underpass WT24030 1,000,000 - - - - 1,000,000 Arch Road Widening WT26023 500,000 - - - - 500,000 Total Street Improvement 7,442,155 - - - - 7,442,155 Library:

Northeast Branch McNair Library and
Recreation Center CL17024 (PW1724) 2,841,529 - - - - 2,841,529 Total Library 2,841,529 - - - - 2,841,529 Parkland City Wide:

Cannery Park 2.7 Acre WP13270 (PW9270) 125,000 - - - - 125,000 Cannery Park 7.48 Acre WP22013 409,862 - - 4,546,800 - 4,956,662 Equinoa Park WP13173 - - - - - - Misasi Park WP13131 (PW9131) - - - - 2,206,070 2,206,070 Oakmore & Montego Park WP13254 - - 2,669,000 - - 2,669,000 Oakmore & Montego Neigborhood Park WP23024 - - - - - - Westlake Villages Park 11.5 Acre WP13269 (WP23020)(PW9269) - - 7,100,000 - - 7,100,000 Total Parkland 534,862 - 9,769,000 4,546,800 2,206,070 17,056,732 Street Trees:

Residential Development Street Trees WE15024 (PW1524) - - - - - - Street Trees Planting CW WE13118 (PW9118) - - - - - - Total Street Trees - - - - - - Street Signs Citywide :

Residential Development Signs WD15025 (PW1525) - - - - - - Street Name Sign Installation WD13176 (PW9176) - - - - - - Total Street Signs - - - - - - Street Lights In Lieu:

Street Lights Installations WD13191 (PW9191) - - - - - - Total Street Lights - - - - - - Office Space Citywide:

Waterfront Towers New City Hall E016015 300,000 - - - - 300,000 City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2024

ATTACHMENT A
Project Name Project No.

Remaining
Appropriation
@ 6/30/2024
FY2024-25
Budget
FY2025-26
Budget
FY2026-27
Budget
FY2027-28
Budget Total Budget
City of Stockton - Public Facilities Fee (PFF) Report
Supplemental Report - Five Years PFF CIP Listing Budget As of June 30, 2024
Total Office Space 300,000 - - - - 300,000 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) - - - - - - Miner Ave, Comp. St. Improvement PH3 WT17032 650,000 - - - - 650,000 March Lane Adaptive Traffic Control WT13012 (PW1312) 140,621 - - - - 140,621 California Street Road Diet Phase 1 WT18005 549,695 - - - - 549,695 Main Street Complete Stret Plan WT18006 30,000 - - - - 30,000 Grant Match Program WT21016 - 300,000 300,000 300,000 300,000 1,200,000 Downtown East -West Connection WT22050 20,000 1,050,000 - - - 1,070,000 Greater Downtown Bike and Ped Cpnnectivity WT22051 - 202,000 - - - 202,000 Waterfront Towers New City Hall E016015 200,000 - - - - 200,000 Total Air Quality 2,019,297 1,552,000 300,000 300,000 300,000 4,471,297 Grand Total Budgeted Public Facilities Projects 13,337,843 1,552,000 10,869,000 4,846,800 2,506,070 33,111,713

ATTACHMENT A