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Annual Report of Development Impact Mitigation Fees for FY ending 06-30-2021Annual Mitigation Fee Report Fiscal Year Ended June 30, 2021 Prepared by City of Encinitas Finance Department Table of Contents Reporting Requirements for Development Impact Fees ............................................................... 1 Description of Development Impact Fees ..................................................................................... 2 Fund Balance Activity for Fiscal Year Ended June 30, 2021 ........................................................ 3 Project Descriptions and Percentage of Impact Fees Expended .................................................. 4 Reporting Requirements for Development Impact Fees Under the Mitigation Fee Act (Government Code § 66000 et seq.) In California, State legislation sets certain legal and procedural parameters for the charging of development impact fees (“DIFs”). This legislation was passed as AB1600 by the California Legislature and is now codified as California Government Code Sections (GC §) 66000 through 66008 (“Mitigation Fee Act”). This State law went into effect on January 1, 1989. GC § 66006(b) states the following requirements as pertains to DIFs: For each separate account or fund established, the local agency shall, within 180 days after the last day of each fiscal year, make available to the public the following information for the fiscal year: (A) A brief description of the type of fee in the account or fund. (B) The amount of the fee. (C) The beginning and ending balance of the account or fund. (D) The amount of the fees collected and interest earned. (E) 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. (F) 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 and the public improvement remains incomplete. (G) 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. (H) The amount of refunds made (as pursuant to GC § 66001(e)) due to sufficient funds being collected to complete financing on incomplete public improvements, and the amount of reallocation of funds made (as pursuant to GC § 66001(f)) due to administrative costs of refunding unexpended revenues exceeding the amount to be refunded. GC § 65865(e) also requires that in any development agreement entered into on or after January 1, 2004, the City shall comply with GC § 66006 with respect to any fee it receives or cost it recovers. City of Encinitas Annual Report of Development Impact/Mitigation Fees For Fiscal Year Ended June 30, 2021 Description of Development Impact Fees California Govt. Code Section 66006 (b)(1)(A) requires annual reporting of the following information related to impact/mitigation fees assessed and collected. Description of the type of fee in the account or fund Funds 231-232 Park Development Fee and Parkland Acquisition Fees are established in lieu of land dedication for park purposes or in addition to land dedication. Fees are required for residential permits issued before July 1, 2008, and for new moderate, low, very low and extremely low income residential units as defined in Health and Safety Code Sections 50079.5, 50093, 50105, 50106 and by reference in Government Code Section 65585.1. Fees are required for residential subdivisions of 50 lots or less. Funds 233-234 Traffic Mitigation Fees and RTCIP Fees are used to pay for traffic facilities needed to serve the development. Funds will be used to construct main thoroughfares as identified in the Circulation Element Road Map. Fees are required for residential subdivisions of 50 lots or less. Fund 235 Open Space Acquisition Fees are to mitigate the impacts caused by new development to finance necessary public improvements and to pay for new developments share of the construction of these improvements. Fees are assessed per unit of development by development type for residential developments. These fees are calculated using the per capita costs and the population per dwelling unit data. Fund 236 Trail Development Fees are to mitigate the impacts caused by new development to finance necessary public recreational improvements and to pay for new developments share of the construction of these improvements. Fees are assessed per unit of development by development type for residential developments. These fees are calculated using the per capita costs and the population per dwelling unit data. Fund 237 Community Facilities Fees are used to mitigate the cost of improvements to meet the recreational space and facilities standards of new developments. Fees are assessed per unit of development by development type for residential development. These fees are calculated using the per capita costs and the population per dwelling unit data. Fund 238 Fire Mitigation Fees are used to fund the cost of fire department facilities serving new developments. The fees are charged at a variable rate per unit, room or square foot. Fund 239 Flood Control Fees are used to provide for flood control facilities needed to serve the development. Funds will be used to construct planned drainage facilities for the removal of surface and storm waters as shown on the San Diego County Flood Plan of 1977. The fee is calculated at $ 0.21/square foot of new impervious surfaces. 2 City of EncinitasAnnual Report of Development Impact/Mitigation FeesFor Fiscal Year Ended June 30, 2021Fund Balance ActivityCalifornia Govt. Code Section 66006 (b)(1) requires annual reporting of the following information related to impact/mitigation fees assessed and collected.Park Parkland Traffic Regional Arterial Open Space Recreational Community Fire FloodDevelopment Acquisition Mitigation System RTCIP Acquisition Trails Facilities Mitigation ControlRequired Information Fund 231 Fund 232 Fund 233 Fund 234* Fund 235 Fund 236 Fund 237 Fund 238 Fund 239 Total(B) Amount of the fee3,959.00$ 6,792.00$ 2,533.15$ 2,583.82$ 438.00$ 168.00$ 571.00$ $Range:$482 -$675 $0.21 / sq ft impervious surface (Single Family Dwelling, existing lot)(C) Beginning Fund Balance July 1, 20201,288,098$ 3,241,780$ 4,148,536$ 571,935$ 973,245$ 87,207$ -$ -$ 543,990$ 10,854,792$ (D) Fees Collected171,608 286,816 417,580 98,317 18,991 7,280 25,411 24,994 37,890 1,088,886(H) Fees Refunded- (D) Interest Earned7,316 16,178 4,851 3,902 2,983 87 - - 2,980 38,297Total Revenues 178,924 302,994 422,430 102,219 21,974 7,367 25,411 24,994 40,870 1,127,183(E) Capital Expenditures(1,020,961) (3,165,821) (304,379) (376,718) (88,784) - - - (222,376) (5,179,039) (G) General Fund Transfers Out(590,000) a(590,000) (G) Debt Service Transfer Out - - - - - - (25,411) b(24,994) c- (50,405) (C) Ending Fund Balance June 30, 2021446,061$ 378,954$ 4,266,588$ 297,437$ 316,435$ 94,574$ -$ -$ 362,484$ 6,162,532$ Adjustments(C)Adjusted Ending Fund Balance June 30, 2021446,061 378,954 4,266,588 297,437 316,435 94,574 - - 362,484 6,162,532Current Unspent Committed Funds in Approved Projects116,435 9,995 3,758,404 47,370 248,746 64,335 - - 103,497 4,348,783Available fees as of June 30, 2021 329,626$ 368,958$ 508,183$ 250,066$ 67,689$ 30,239$ -$ -$ 258,987$ 1,813,748$ (G) Interfund transfers made in FY 2020-21:abc $ 24,994 transfer from the Fire Mitigation Fund to the General Fund for the repayment of an interfund loan on the construction of Fire Stations 2 and 5.$ 25,411 transfer from the Community Facilities Fund to the General Fund for the repayment of an interfund loan for the construction of the Library.$ 590,000 (Reso 2020-54) transfer from the Open Space Acquisition Fund to return funds to the General Fund.3 City of EncinitasAnnual Report of Development Impact/Mitigation FeesFor Fiscal Year Ended June 30, 2021Identification of Public Improvements: Project Descriptions and Percentage of Impact Fees ExpendedCalifornia Govt. Code Section 66006 (b)(1)(E) requires annual reporting of the following information:Identify for the Fiscal Year each public improvement on which fees were expended, the amount of expenditures on each improvement includingthe total percentage of the cost of the public improvement that was funded with the fees.FUND > PROJECTProjectExpendituresFeeFunding Expenditures Funding From Other Sources % of Cost Funded by Fees Project Status Comments231 - PARK IMPROVEMENT FEECP14A - OLYMPUS PARK 1,020,960.95 1,020,960.95 - 100.00% Project Completed July 2021Project was open to the public in May 2021 and was completed in July 2021. 232 - PARKLAND ACQUISITION FEECP14A - OLYMPUS PARK 3,166,857.80 3,165,821.28 1,036.52 99.97% Project Completed July 2021Project was open to the public in May 2021 and was completed in July 2021. 233 - TRAFFIC MITIGATION FEECS02G - TRAFFIC SIGNAL MODIFICATIONS58,675.82 19,387.50 39,288.32 33.04% Ongoing Master Program - ongoing.CS18E - GENERAL MOBILITY IMPROVEMENTS118,290.55 7,700.76 110,589.79 6.51% Ongoing Master Program - ongoing.CS19E - SANTA FE DR CORRIDOR IMPROVEMENTS448,777.65 277,290.66 171,486.99 61.79% In Construction La Costa Avenue at North Coast Highway 101 to be improved as a signalized intersection that was coordinated with Encinitas Beach Resort Improvements. A portion of these improvements are complete. Other remaining improvements include a traffic signal at La Costa and Vulcan as well as other pedestrian improvements.234 - REGIONAL TRAFFIC MITIGATION FECS04D - N COAST HWY 101 STREETSCAPE3,668,505.14 376,000.00 3,292,505.14 10.25% In Construction Phased construction. See project webpage for current status: https://encinitasca.gov/Government/Departments/Infrastructure-and-Sustainability/Engineering-Division/Capital-Improvements/North-Highway-101-ProjectsCS16F - EL PORTAL PED/BIKE UNDERPASS PROJ2,209,472.19 717.50 2,208,754.69 0.03% In Construction SANDAG is managing this project. Construction is expected to be completed in Spring 2022.235 - OPEN SPACE ACQUISITION FEESCP14A - OLYMPUS PARK 88,784.29 88,784.29 - 100.00% Project Completed July 2021Project was open to the public in May 2021 and was completed in July 2021. 239 - FLOOD CONTROL FEECD17B - 5YR HABITAT-BIOLOGICAL & MONITORING20,244.30 20,244.30 - 100.00% Project Completed The five-year maintenance and monitoring of the El Camino Real Channel Storm Drain ended in Fiscal Year 2020-21. City is awaiting sign off from regulatory agencies. CS21B - N. VULCAN AVE TEMP PARKING PHASE II525,845.49 202,132.13 323,713.36 38.44% Project Completed August 2021The temporary parking and drainage improvements were completed in August 2021. Grand Total 11,326,414.18$ 5,179,039.37$ 6,147,374.81$ 45.73%4