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The document specifies the accounting requirements for Developer Fees held in Fund 250, Capital Facilities Fund, including custody and segregation rules, categories of required annual information, and the content of the Five-Year Developer Fee Findings. It outlines required balances, fee amounts, interest, project-level expenditures and percentages, anticipated funding for incomplete projects, interfund transfers or loans, refunds, and refund/allocation references, and sets public review and board-meeting timing obligations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/pleasanton-unified-school-district-accounting-of-developer-fees-annual-developer-fee-report-five-year-findings-2024-2025-fiscal-year/239067/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/pleasanton-unified-school-district-accounting-of-developer-fees-annual-developer-fee-report-five-year-findings-2024-2025-fiscal-year/239067.png","ImageObject",442,249,{"name":88,"@type":89},"Jiven","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-17","2026-09-11",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What fund holds the Developer Fees covered by this resolution?","Question",{"text":108,"@type":109},"Developer Fees are deposited and maintained in Fund 250, Capital Facilities Fund, identified as the separate capital facilities fund.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What information must be included in the Annual Developer Fee Report for 2024-2025?",{"text":113,"@type":109},"The report must include a description and amounts of Developer Fees, fund beginning/ending balances, collections and interest, project-level expenditure details (including the funded cost percentage), and information on construction start timing for incomplete projects, interfund transfers or loans, and refunds or allocations.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the key Five-Year Developer Fee Findings required for unexpended funds?",{"text":117,"@type":109},"The District must identify the purposes for which Developer Fees will be used, demonstrate a reasonable relationship between the fees and those purposes, identify anticipated funding to complete unfinished projects, and designate approximate dates when anticipated funding is expected to be deposited.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},239067,1790507118,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":8,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","Docusign Envelope ID: 1A3E49C8-039F-45D2-9547-200050A24D72  \nPleasanton Unified School District  \nResolution No. 2025-2026 . 17  \nACCOUNTING OF DEVELOPER FEES  \n(ANNUAL DEVELOPER FEE REPORT & FIVE-YEAR FINDINGS)  \nFOR THE 2024-2025 FISCAL YEAR  \nIN THE FOLLOWING FUND OR ACCOUNT:  \nFund 250, Capital Facilities Fund  \n_________ _________  \n(Government Code sections 66001(d) & 66006(b))  \nWHEREAS, Pleasanton Unified School District (the “District”) has levied statutory and/or other fees imposed on new development (“Developer Fees”) pursuant to various resolutions, including, without limitation, Resolution No. 2024-2025.04, dated August 8, 2024; 2022-2023. 20, dated January 19, 2023; Resolution No. 2022-2023. 14; dated December 8, 2022, Resolution No. 2019-2020.40, dated June 11, 2020; and Resolution No. 2014-2015. 28, dated June 9, 2015, which are collectively referred to herein as the “School Facilities Fee Resolutions”and are hereby incorporated by reference into this Resolution. These resolutions were adopted under the authority of Education Code section 17620, et seq. and Government Code section 65995, et seq.  \nWHEREAS, pursuant to the School Facilities Fee Resolutions, the District adopted, respectively, the: (i) School Facility Fee Justification Report for Residential, Commercial & Industrial Development Projects, dated June 2024; (ii) School Facility Fee Justification Report for Residential, Commercial & Industrial Development Projects, dated November 2022, and the Addendum thereto, dated January 4, 2023; (iii) School Facility Fee Justification Report for Residential, Commercial & Industrial Development Projects, dated June 2020; and (iv) School Facility Fee Justification Report for Residential, Commercial & Industrial Development Projects, dated April 2015 (collectively, the “Justification Studies”, incorporated herein by reference) .  \nWHEREAS, the District has received and expended Developer Fees in fiscal year 2024-2025 in connection with school facilities (“School Facilities”) of the District and as otherwise permitted by law.  \nWHEREAS, in accordance with California Government Code section 66006(a), the District has established a separate capital facilities fund more specifically identified as Fund 250, Capital  \n12/ 11/25  \nDocusign Envelope ID: 1A3E49C8-039F-45D2-9547-200050A24D72  \nFacilities Fund (“Fund”), deposited these Developer Fees in the Fund (including interest income earned thereon), maintained the Fund in a manner to avoid any commingling of the Developer Fees with other revenues and funds of District, except for temporary investments, as applicable, and expended the Developer Fees solely for the purposes for which they were collected.  \nWHEREAS, Government Code section 66006(b)(1) requires the District to make an annual accounting of the Fund (“Annual Developer Fee Report”), which shall contain the following information for the fiscal year:  \n(i) A brief description of the type of Developer Fees in the Fund;  \n(ii) The amount(s) of the Developer Fee(s);  \n(iii) The beginning and ending balance of the Fund;  \n(iv) The amount of the Developer Fees collected and the interest earned;  \n(v) An identification of each District public improvement (“Project”) that Developer Fees were expended on, and the amount of the expenditures on each Project, including the total percentage of the cost of the Project that was funded with Developer Fees;  \n(vi) An identification of an approximate date by which the construction of a Project will commence if the District determines that sufficient funds have been collected to complete financing on an incomplete Project, as identified in Government Code section 66001(a)(2), and the Project remains incomplete;  \n(vii) A description of each interfund transfer or loan made from the Fund, includingthe Project on which the transferred or loaned Developer Fees will be expended, and, in the case of an interfund loan, the date on which the loan will be repaid, and the rate of interest that the Fund wil","cbCaiuj2Vn46QI4p","https://ap.wps.com/l/cbCaiuj2Vn46QI4p","pdf",660873,"English","# Accounting of Developer Fees\n## Annual reporting requirements for Fund 250\n## Required five-year findings under Government Code 66001(d)\n## Public availability and board review timing","[{\"question\":\"What fund holds the Developer Fees covered by this resolution?\",\"answer\":\"Developer Fees are deposited and maintained in Fund 250, Capital Facilities Fund, identified as the separate capital facilities fund.\"},{\"question\":\"What information must be included in the Annual Developer Fee Report for 2024-2025?\",\"answer\":\"The report must include a description and amounts of Developer Fees, fund beginning/ending balances, collections and interest, project-level expenditure details (including the funded cost percentage), and information on construction start timing for incomplete projects, interfund transfers or loans, and refunds or allocations.\"},{\"question\":\"What are the key Five-Year Developer Fee Findings required for unexpended funds?\",\"answer\":\"The District must identify the purposes for which Developer Fees will be used, demonstrate a reasonable relationship between the fees and those purposes, identify anticipated funding to complete unfinished projects, and designate approximate dates when anticipated funding is expected to be deposited.\"}]","Pleasanton Unified School District - Accounting of Developer Fees - Annual Developer Fee Report & Five-Year Findings - 2024-2025 Fiscal Year | PDF",1789143099]