FY 2015-16 DIF Funds Annual Report AB 1600
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2016 AB1600 Report ATTACHMENT 1
La Quinta Development Project Fee Report
Infrastructure fee (Fund 225)
Government Code 66000 Calculation
FYE 6/30/2016
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees -
Interest income 279
Reimbursements -
Total Sources 279$
Expenditures & Other Uses
Capital Projects -
Project Administration/Internal Engineering -
Other -
Total Uses 0
Total Available 23,339$ 279$ 23,618$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning
Fund Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 407,802$ 774$ 140,775$ 252,299$ 156,278$
Revenues Collected from 2013 267,801 72 244,738 244,738 23,136
Revenues Collected from 2014 23,136 72 - - 23,208
Revenues Collected from 2015 23,208 132 - - 23,339
Revenues Collected from 2016 22,339 279 - - 22,618
Total Revenue For Last Five Years 1,329$ 385,513$ 497,037$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16 Committed % Complete % funded with fee
151603 Eisenhower Dr at Montezuma Roundabout 22,618.00 0%3%
Total - -$
The Infrastructure fee fund is used to account for the accumulation of resources, provided through developer fees
for the acquisition, construction or improvement of the City's infrastructure as defined in Resolution 89-39.
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La Quinta Development Project Fee Report
Quimby Fees (Fund 220)
Government Code 66000 Calculation
FYE 6/30/2016
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 15,751
Interest income 64,612
Contributions from property owners -
Transfers in -
Total Sources 80,364
Expenditures & Other Uses -
Transfers out Capital Projects 305,730
Total Uses 305,730
Total Available 5,660,033$ (225,366)$ 5,434,667$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning
Fund Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 8,422,836$ 26,622$ 159,281$ 8,310,262$ 139,196$
Revenues Collected from 2013 8,290,177 38,760 90,471 9,173,609 (844,672)
Revenues Collected from 2014 8,241,870 1,011,747 1,118,651 7,320,215 1,933,402
Revenues Collected from 2015 8,134,965 263,193 2,738,126 5,122,234 3,275,925
Revenues Collected from 2016 5,660,033 80,364 305,730 5,979,239 (544,572)
Total Revenue For Last Five Years 1,420,687$ 4,412,259$ 35,905,559$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16 Committed % Complete % funded with fee
131402 Miscellaneous Parks ADA Improvements 95,298$ 85,290$ 86%33%
131411 Community Center Expansion - Wellness 63$ -$ 100%25%
131412 La Quinta Park Restroom Project 7,207 227,521 17%100%
141501 Sports Complex ADA Improvement Project 178,682 134,659 100%83%
151609 North La Quinta Regional Skate and BMX 7,913 3,392,087 1%100%
151611 Cove Trailhead Improvements 16,568 118,432 12%100%
201605 Fritz Burns Park Tenis and Pickleball Conversn - 437,250 0%100%
201703 La Quinta Skate Park Conversn to Basketball Courts - 263,000 0%100%
201303 Fritz Burns Pool Improvements - 1,321,000 0%100%
Total 305,730$ 5,979,239$
The City's Quimby Special Revenue Fund is used to account for the accumulation of developer fees received
under the provisions of the Quimby Act for park development and improvements.
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Transportation DIF (Fund 250)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 2,842$
Residential - Single Family Attached Unit 2,842$
Residential - Multi Family and Other Unit 1,745$
Office/Hospital Unit 4,645$
General Commercial 1000 sq ft 5,679$
Tourist Commercial 1000 sq ft 1,590$
Golf Course Acre 669$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 442,858
Interest income 43,238
Miscellaneous 1,811
Transfers in -
Total Sources 487,907
Expenditures & Other Uses -
Transfers out Capital Projects 779,896
Total Uses 779,896
Total Available 3,763,390$ (291,989)$ 3,471,401$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 3,493,531$ 431,977$ 1,303,502$ 2,851,912$ 1,073,596$
Revenues Collected from 2013 2,622,006 468,764 2,935,185 2,935,185 155,586
Revenues Collected from 2014 155,586 1,399,090 35,194 35,194 1,519,482
Revenues Collected from 2015 1,519,482 4,031,623 1,787,715 1,787,715 3,763,390
Revenues Collected from 2016 3,763,390 487,907 779,896 6,745,168 (3,273,767)
Total Revenue For Last Five Years 6,819,362$ 6,841,492$ 14,355,174$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
091002 Madison Street Ave. 50 to Ave. 52 169,156$ 1,692,218 35% 78%
091004 Dune Palms Road Street Improvements - 525,000 22% 21%
121301 Adams Street Signal & Street Improvements 507,672 572,634 100% 82%
111205 Dune Palms Bridge Improvement 3,644 165,859 2% 1%
151602 Miles Avenue Median Island Landscaping 29,498 639,422 3% 68%
151603 Eisenhower Drive Roundabout at Montezuma 69,926 359,784 8% 100%
151607 New Traffic Signal (Jefferson @ Dunbar Dr) - 107,500 1% 50%
201702 New Traffic Signal (Caleo Bay at Ave. 47)- 430,000 0%100%
201801 New Traffic Signal (Wash St. @ Lake La Quinta Dr.)- 430,000 0% 100%
201803 Ave 50 Bridge Spanning the Evac. Channel - 976,750 0%6%
202001 Two Ln Roundabout (Madison St & Ave. 54)- 846,000 0%100%
Total 779,896$ 6,745,168$
The Transportation Impact Fee developer fee fund is used to account for the accumulation of resources, provided
through developer fees for street system improvements needed to handle traffic that will be generated by future
development. The fee is based upon the table below and varies from project to project.
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Parks & Rec DIF (Fund 251)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 2,048$
Residential - Single Family Attached Unit 2,048$
Residential - Multi Family and Other Unit 2,048$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 217,088
Interest income 1,089
Miscellaneous
Transfers in
Total Sources 218,177
Expenditures & Other Uses -
Transfers out Capital Projects -
Total Uses 0
Total Available 140,525$ 218,177$ 358,702$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 (1,360,842)$ 183,612$ 6,586$ 514$ (1,177,744)$
Revenues Collected from 2013 (1,183,816) 136,319 4,542 1,458 (1,048,955)
Revenues Collected from 2014 (1,052,040) 585,784 3,231 1,169 (467,425)
Revenues Collected from 2015 (469,486) 610,919 908 2,592 138,841
Revenues Collected from 2016 140,525 218,177 - 358,702 0
Total Revenue For Last Five Years 1,734,811$ 15,267$ 364,435$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
201303 Fritz Burns Pool Improvements 358,702 0% 21%
Total -$ 358,702$
The Parks & Recreation Impact Fee fund is used to account for the accumulation of resources, provided through
developer fees for parks required to serve future development. The fee is based upon the table below and varies from
project to project.
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La Quinta Development Project Fee Report
Civic Center DIF (Fund 252)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 942$
Residential - Single Family Attached Unit 796$
Residential - Multi Family and Other Unit 447$
Office/Hospital Unit 373$
General Commercial 1000 sq ft 373$
Tourist Commercial 1000 sq ft 363$
Golf Course Acre 179$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 109,007
Interest income
Miscellaneous
Transfers in
Total Sources 109,007
Advance Interest Expense 61,546
Total Uses 61,546
Total Available (7,259,468)$ 47,460$ (7,212,007)$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 (7,012,033)$ 82,490$ 239,948$ -$ (7,169,491)$
Revenues Collected from 2013 (7,169,491) 96,322 232,321 4,618 (7,310,108)
Revenues Collected from 2014 (7,305,489) 224,260 231,261 - (7,312,490)
Revenues Collected from 2015 (7,312,490) 290,145 237,123 55,277 (7,314,745)
Revenues Collected from 2016 (7,259,468) 109,007 61,546 - (7,212,007)
Total Revenue For Last Five Years 802,225$ 1,002,199$ 59,896$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
Total -$ -$
The Civic Center Impact Fee fund was used to fund the expansion of the La Quinta Civic Center
completed in 2008 to support the City's needs through build out. The fee is based upon the table
below and varies from project to project.
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Library DIF (Fund 253)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 344$
Residential - Single Family Attached Unit 344$
Residential - Multi Family and Other Unit 344$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 36,464
Interest income
Miscellaneous
Transfers in
Total Sources 36,464
Advance Interest Expense 12,686
Total Uses 12,686
Total Available (1,654,779)$ 23,778$ (1,631,001)$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 (1,923,779)$ 72,963$ 9,514$ 286$ (1,860,616)$
Revenues Collected from 2013 (1,860,330) 26,674 7,400 2,000 (1,843,056)
Revenues Collected from 2014 (1,841,056) 98,333 7,428 2,072 (1,752,223)
Revenues Collected from 2015 (1,750,152) 103,949 8,577 - (1,654,779)
Revenues Collected from 2016 (1,654,779) 36,464 12,686 - (1,631,001)
Total Revenue For Last Five Years 338,383$ 45,605$ 4,357$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
Total -$ -$
The Library Impact Fee fund is used for library facilities required to serve future development in La Quinta. The fee is
based upon the table below and varies from project to project.
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Community Center DIF (Fund 254)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 129$
Residential - Single Family Attached Unit 129$
Residential - Multi Family and Other Unit 129$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees
Interest income 1,185
Miscellaneous 13,674
Transfers in
Total Sources 14,859
Advance Interest Expense
Total Uses 0
Total Available 86,780$ 14,859$ 101,639$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 1,181,043$ 18,309$ -$ -$ 1,199,352$
Revenues Collected from 2013 1,199,352 14,426 - - 1,213,777
Revenues Collected from 2014 1,213,777 39,764 1,206,191 47,350
Revenues Collected from 2015 47,350 39,430 - - 86,780
Revenues Collected from 2016 86,780 14,859 - 101,639 0
Total Revenue For Last Five Years 126,788$ 1,206,191$ 101,639$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
201901 X Park Youth Center 101,639 0% 100%
Total -$ 101,639$
The Community Center Fee fund is used for community center facilities required to serve future development in La
Quinta. The fee is based upon the table below and varies from project to project.
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Street Maintenance DIF (Fund 255)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 116$
Residential - Single Family Attached Unit 116$
Residential - Multi Family and Other Unit 71$
Office/Hospital Unit 190$
General Commercial 1000 sq ft 232$
Tourist Commercial 1000 sq ft 65$
Golf Course Acre 27$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 18,081
Interest income
Miscellaneous
Transfers in 4,244
Total Sources 22,325
Advance Interest Expense 16,581
Total Uses 16,581
Total Available (1,907,295)$ 5,744$ (1,901,551)$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 (2,029,180)$ 17,181$ 9,772$ 228$ (2,021,999)$
Revenues Collected from 2013 (2,021,771) 20,624 8,037 1,963 (2,011,147)
Revenues Collected from 2014 (2,009,184) 50,422 8,229 1,771 (1,968,762)
Revenues Collected from 2015 (1,966,991) 69,453 9,757 243 (1,907,538)
Revenues Collected from 2016 (1,907,295) 22,325 16,581 - (1,901,551)
Total Revenue For Last Five Years 180,005$ 52,376$ 4,205$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
Total -$ -$
The Street Maintenance Fee fund is used for street maintenance required to serve future development
in La Quinta. The fee is based upon the table below and varies from project to project.
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Park Maintenance DIF (Fund 256)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 40$
Residential - Single Family Attached Unit 40$
Residential - Multi Family and Other Unit 40$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 4,240
Interest income 3
Miscellaneous
Transfers in
Total Sources 4,243
Transfers Out 4,244
Total Uses 4,244
Total Available 2$ (1)$ 2$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 0$ 4,423$ 4,423$ -$ 0$
Revenues Collected from 2013 0 3,669 3,668 - 1
Revenues Collected from 2014 1 11,502 11,503 - 1
Revenues Collected from 2015 1 11,904 11,902 - 2
Revenues Collected from 2016 2 4,243 4,244 - 2
Total Revenue For Last Five Years 35,741$ 35,740$ -$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
Total -$ -$
The Park Maintenance Fee fund is used for park maintenance required to serve future development in La Quinta. The fee
is based upon the table below and varies from project to project.
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Fire Protection DIF (Fund 257)
Government Code 66000 Calculation
FYE 6/30/2016
Activity Unit of Measure Transportation
Residential - Single Family Detached Unit 433$
Residential - Single Family Attached Unit 366$
Residential - Multi Family and Other Unit 206$
Office/Hospital Unit 171$
General Commercial 1000 sq ft 172$
Tourist Commercial 1000 sq ft 167$
Golf Course Acre 82$
Beginning Ending
Account Description Fund Balance FY 15/16 Fund Balance
Revenues & Other Sources:
Developer fees 50,120
Interest income
Miscellaneous
Transfers in
Total Sources 50,120
Advance Interest Expense 5,385
Total Uses 5,385
Total Available (638,219)$ 44,735$ (593,484)$
Five Year Test
Using First In First Out Method
Revenues Collected
Beginning Fund
Balance
Revenues
Collected Expenditures Committed Unspent
Revenues Collected from 2012 (924,563)$ 15,514$ 4,593$ 107$ (913,749)$
Revenues Collected from 2013 (913,642) 49,375 3,585 1,115 (868,967)
Revenues Collected from 2014 (867,852) 104,615 3,402 98 (766,737)
Revenues Collected from 2015 (766,639) 131,990 3,570 - (638,219)
Revenues Collected from 2016 (638,219) 50,120 5,385 - (593,484)
Total Revenue For Last Five Years 351,614$ 20,535$ 1,320$
Result : Five Year Spent Test Met in accordance with Government Code 66001
Capital Improvement Facilities
Capital Improvement Facilities FY 15/16
Committed % Complete % funded with fee
Total -$ -$
The Fire Protection Facilities Fee fund is used for fire protection facilities required to serve future
development in La Quinta. The fee is based upon the table below and varies from project to project.
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La Quinta Development Project Fee Report ATTACHMENT 2
Developer Agreement Activity (Fund 217)
FYE 6/30/2016
Date Project/Purpose Amount Interest Earned Expenses Total
10/9/2006 (Plaza Estado) Fee in lieu of Old Town Parking Requirement 110,537$ 24,462$ - 134,999$
The following development agreement payment was received for development agreements entered into after January 1,
2004 in accordance with Government Code Section 65865
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