HomeMy WebLinkAbout1G
CITY COUNCIL STAFF REPORT
DATE: JANUARY 13, 2022 CONSENT CALENDAR
SUBJECT: ANNUAL ACCOUNTABILITY REPORT FOR COMMUNITY FACILITIES
DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) AND COMMUNITY
FACILITIES DISTRICT 2007-1 (TRIBAL LANDS)
FROM: Justin Clifton, City Manager
BY: Department of Finance and Treasury
SUMMARY:
The Local Agency Special Tax and Bond Accountability Act (the “Accountability Act”)
requires annual reporting for voter-approved special taxes issued subsequent to January
2001. The Community Facilities District (CFD) No. 2005-1 (Public Safety Services) and
Community Facilities District (CFD) No. 2007-1 (Tribal Land) were established in 2005
and 2007. Each year, Staff and the CFD Administrator prepare a report summarizing the
financial activity of the CFDs and certifying that the use of the funds is consistent with the
purpose of the CFD.
RECOMMENDATION:
Receive and file the Community Facilities District No. 2005-1 (Public Safety Services) and
Community Facilities District No. 2007-1 (Tribal Land) Special Tax and Bond
Accountability Report for Fiscal Year 2020-21.
BACKGROUND:
On September 7, 2005, the City Council established the Community Facilities District
(CFD) No. 2005-1 (Public Safety Services) pursuant to the provisions of the Mello-Roos
Community Facilities Act of 1982 (the “Act”). CFD 2005-1 is authorized to levy a special
tax generally for the purpose of funding public safety services for new development within
the City. The authorized costs of service include but are not limited to equipment, vehicles,
ambulances and paramedics, fire apparatus, services, supplies and personnel.
On October 17, 2007, the City Council established the CFD No. 2007-1 (Tribal Lands)
pursuant to the provisions of the Act. CFD 2007-1 is authorized to levy a special tax
generally for the purpose of funding public safety services for new development on tribal
lands within the City. The authorized costs of service include but are not limited to
Item 1G - 1
City Council Staff Report
January 13, 2022 -- Page 2
Community Facilities District 2005-1 & 2007-1 Annual Accountability Report
equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and
personnel.
The City is required to maintain separate funds to account for revenues and expenditures
related to CFD 2005-1 and CFD 2007-1. The source of revenues in these funds are the
annual CFD levies paid by homeowners within CFD 2005-1 and CFD 2007-1.
Local Agency Special Tax and Bond Accountability Act
The Accountability Act was enacted by California State Legislature through Senate Bill
165 to provide accountability measures for any local special tax and/or bond measure
subject to voter approval on or after January 2001. Some of the requirements of the Act
are handled at the formation of the special tax district and others are handled through
annual reports.
The annual report shall contain the following:
a) The amount of funds collected and expended; and
b) The status of any project required or authorized to be funded as identified in
subdivision of Section 50075.1 or Section 53410 of the California Government
Code.
Accountability Report for CFD 2005-1 (Public Safety Services)
CFD No. 2005-1 (Public Safety Services) was formed to finance the costs and expenses
of providing public safety services to new growth areas of the City. The services provided
include police services, fire protection and suppression services, and life safety services
required to sustain the service delivery capability for emergency and non-emergency
services, including but not limited to (i) the costs of contracting services; (ii) equipment,
vehicles, ambulances and paramedics, fire apparatus, supplies; (iii) the salaries and
benefits of City staff that directly provide police services and fire protection and
suppression services and life safety services, respectively; and (iv) City overhead costs
associated with providing such services within CFD 2005-1.
6/30/2020 Amount 6/30/2021 Expended Service
Balance Collected Balance Amount Status
363,160.39 944,365.19 741,952.93 565,572.65 Ongoing
CFD 2005-1
Collections & Expenditures
Item 1G - 2
I I
City Council Staff Report
January 13, 2022 -- Page 3
Community Facilities District 2005-1 & 2007-1 Annual Accountability Report
CFD 2007-1 (Tribal Land)
CFD No. 2007-1 (Tribal Land) was formed to finance the costs and expenses of providing
public safety services to new growth areas on tribal lands located within the City. The
services provided include new police services, fire protection and suppression services,
and life safety services required to sustain the service delivery capability for emergency
and non-emergency services, including but not limited to equipment, vehicles,
ambulances and paramedics, fire apparatus, services, supplies and personnel.
FISCAL IMPACT:
This report provides a summary of the collection of special taxes and the authorized
expenditures in fiscal year 2020-21. The accumulated balances from June 30, 2021, will
be expended for the planned costs in fiscal year 2021-22.
REVIEWED BY:
Department Director: Nancy Pauley
City Manager: Justin Clifton
6/30/2020 Amount 6/30/2021 Expended Service
Balance Collected Balance Amount Status
16,260.15 44,292.09 31,892.73 28,659.51 Ongoing
CFD 2007-1
Collections & Expenditures
Item 1G - 3
I I I I