Government Code sections 66001 and 66006 imposed detailed requirements on public agencies that levy development fees. These sections require school districts collecting statutory school facilities fees to make an annual accounting of those fees available to the public within 180 days of the end of the fiscal year which is on or before December 27, 2013. The annual accounting must then be reviewed by the governing board at its next regularly scheduled meeting, at least 15 days after the accounting was made available to the public. 

In addition, Section 66001 requires each district collecting development fees to make additional findings every five years about any fund in which those fees remained unexpended at the end of the fiscal year.

Attached are as follows:

• Exhibit A to Resolution No. 14-0006  
• Exhibit B – Notice of Public Review
• Exhibit C – Capital Facilities Fund 25 Spreadsheet

By disclosing the reports, the District will have met the requirements of Government Code sections 66001 and 66006.