1. DEVELOPMENT IMPACT FEE REPORT
The California Mitigation Fee Act (Government Code Sections 66000 et seq.) mandates procedures for administration of impact fee programs, including collection and accounting, reporting, and refunds. Regarding reporting requirements, the Mitigation Fee Act (MFA) requires annual reporting for each impact fee fund, and a separate five-year reporting process. This report meets the requirements described in 1.1 Annual Report, below. A combined Annual and Five-Year Report was completed in 2021 and will next be provided in 2026.
1.1 Annual Report
Section 66006 (b) (1) requires that once each year, within 180 days of the close of the fiscal year, the local agency must make available to the public the following information for each separate account established to receive impact fee revenues:
- A brief description of the type of fee in the account or fund; (report section 2)
- The amount of the fee; (report section 2 and attachment)
- The beginning and ending balance of the account or fund; (report section 3)
- The amount of the fees collected and interest earned; (report section 3)
- Identification of each public improvement on which fees were expended and the amount of the expenditures on each improvement, including the total percentage of the cost of the public improvement that was funded with fees; (report section 4)
- Identification of the approximate date by which the construction of a public improvement will commence, if the City determines sufficient funds have been collected to complete financing of an incomplete public improvement; An identification of each public improvement identified in a previous report and whether construction began on the approximate date noted in the previous report. For a project identified for which construction did not commence by the approximate date provided in the previous report, the reason for the delay and a revised approximate date that the local agency will commence construction. (report section 4)
- 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; (report section 5)
- The amount of any refunds or allocations made pursuant to Section 66001, paragraphs (e) and (f). (report section 6)
The annual report must be reviewed by the City Council at its next regularly scheduled public meeting, but not less than 15 days after the statements are made public, per Section 66006 (b) (2).
City of Victorville
Annual Development Impact Fee Report
Prepared by NBS
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