(a) Fee allocation. The County Auditor/Controller shall allocate all fees received into accounts corresponding to the categories. The amount so allocated shall be the fee amount attributable to the respective category established by Board resolution. The County Auditor/Controller shall maintain such accounts from year to year.
(b) Use limitation. Amounts in each of the accounts shall be expended exclusively to determine the necessity of, plan, design, carry to completion, acquire or lease expanded or additional facilities of the type corresponding to that fund, except as provided in subsections (1) and (2) below. In no event shall any fee collected pursuant to this chapter (other than an administration or processing fee) be expended for any purpose other than expanded or additional facilities for one or more categories.
(1) Funds may be advanced from one account to another where the evidence is for facilities which are proceeding sooner than those facilities to be funded by the account from which the advance is furnished, and where the advance will be repaid from future fee revenue allocated to the account receiving the advance.
(2) Funds may be transferred between accounts where the transferred amount is used for a facility for which the actual cost attributable to new development as shown by subsequent evidence exceeds the corresponding amount estimated by the Report, provided that this sub-section provides no authority to increase in any respect the aggregate fee amount payable by any impacting development.
(c) Government Code requirements. The County Auditor/Controller shall deposit, invest and account for all fees received under this ordinance pursuant to California Government Code Section 66006 (and any successor provision). All fees received under this chapter and not expended or committed within five (5) years after receipt shall be refunded pursuant to California Government Code Section 66001 (and any successor provision), unless the County otherwise complies with the requirements of that section (or a successor provision).
(d) Reference to report. A determination as to whether a facility falls within any category shall be made with reference to the most current development impact fee study and if necessary, its Background Technical Information.
(§ 1, Ord. 1119, eff. May 30, 1991 and as amended by § 5, Ord. 1301, eff. June 19, 2003, and § 2, Ord. 1533, eff. February 11, 2021)