Background

The Mitigation Fee Act, Government Code Section 66000 et seq., (the “Act”) governs the establishment and administration of development impact fees and capacity charges paid by new development projects for public facilities needed to serve new development. Fees/charges must be separately accounted for and used for the specific purpose for which the fee/charge was imposed. The City’s adopted development impact fees and capacity charges are listed in the attached exhibits. Expenditures are authorized through the annual Operating Budget and the City’s Capital Improvement Program.

Sections 66001 and 66006 of the Government Code provide that the City of Victorville ("City") shall make available to the public certain information and adopt described findings relative to development impact fees ("Impact Fees") collected pursuant to Section 66000 et seq. of the Government Code. The described information and findings relate to Impact Fees received, expended or to be expended in connection with public facilities to accommodate new development. Section 66013 of the Government Code provides that the City make available to the public certain information relative to capacity charges.

Annual Development Fee Reporting

The Act requires that the City prepare an annual review of all development impact fees and capacity fees as defined in the Act and make a public report on the fees available to the public after the end of each fiscal year. Section 66006(b) of the Government Code requires that for each Impact Fee the City 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 brief description of the type of fee in the account or fund;
• The amount of the fee;
• The beginning and ending fund 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; and
• The amount of refunds made due to sufficient funds being collected to complete financing on incomplete public improvements and volume of reallocation of funds made due to administrative costs of refunding unexpended revenues exceeding the amount to be refunded.

Sections 66013(d) has very similar requirements in that, within 180 days after the last day of each Fiscal Year, the City must make available to the public the following information for the Fiscal Year:

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