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            "type": "heading",
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            "text": "5. INTERFUND LOANS",
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            "text": "The Mitigation Fee Act requires a description of each inter-fund transfer or loan made from the account or fund, including interest rates, repayment dates, and a description of the improvement on which the transfer or loan will be expended."
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            "text": "There were no new interfund transfers or loans made between impact fee funds in Fiscal Year 2021/22. However, two loans were paid off during Fiscal Year 2021/22. The loan between Fund 352 Roads and Fund 351 Fire Safety was repaid by the General Fund per City Council direction on May 17, 2022, in the amount of $2,286,536.07. Also, the loan between Fund 350 Public Buildings and SCLAA was terminated during the same Council meeting, by way of transferring property back to SCLAA and nullifying the loan which had a balance of $1,943,928. The following table summarizes all active interfund loans to and/or from the City's impact fee funds."
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            "text": "FISCAL YEAR 2021/22 INTERFUND LOAN STATUSES",
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                    "text": "Date of Loan",
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                    "text": "Balance 06/30/2022",
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