Background: Patterson Joint Unified School District (“District”) has received and expended statutory and/or alternative school facilities fees (“Reportable Fees”) for the construction and/or modernization of the District’s school facilities in order to accommodate students from new development (“School Facilities”). Pursuant to Government Code Section 66006(a), the District is required to deposit the Reportable Fees collected into a separate capital facilities account (“Reportable Fees Account”). Issue: Pursuant to Government Code Section 66006(b), the District is required to make a report available within one hundred eighty days (180) after the last day of each fiscal year detailing certain required information (information not available at time) . The District made this report entitled, “The Patterson Joint Unified School District Annual and Five-Year Reportable Fees Report for Fiscal Year 2020-2021, in Compliance with Government Code Sections 66006 and 66001,” (“Report”) available to the public on or before July 22, 2021, and the following information is contained in the “Annual Report” section of the Report: (A) A brief description of the type of Reportable Fees in the account. (B) The amount of the Reportable Fees. (C) The beginning and ending balance of the account. (D) The amount of the Reportable Fees collected and the interest earned. (E) An identification of each project (“Project”) of the District on which Reportable Fees were expended and the amount of the expenditures on each Project, including the total percentage of the cost of the Project that was funded with Reportable Fees. (F) 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 Section 66001(a)(2), and the Project remains incomplete. (G) A description of each interfund transfer or loan made from the account, including the Project on which the transferred or loaned Reportable 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 account will receive on the loan. (H) The amount of refunds made pursuant to Section 66001(e) and any allocations pursuant to Section 66001(f). Pursuant to Government Code Section 66001(d), for the fifth fiscal year following the first deposit into the Reportable Fees Account, and every five years thereafter, the District shall make findings with respect to the portion of the Reportable Fees Account that remains unexpended. The following information is contained in the “Five Year-Report” section of the Report: (1) Identification of the purpose to which the Reportable Fees are to be put. (2) Demonstration of a reasonable relationship between the Reportable Fees and the purpose for which they are charged. (3) Identification of all sources and amounts of funding anticipated completing financing of the Projects of the District. (4) Designation of the approximate dates on which the funding referred to in paragraph (3) is expected to be deposited into the appropriate account. Government Code Section 66006(b)(2) requires that the Board of Trustees of the District (“Board”) review the Report at the next regularly scheduled public meeting, at least fifteen (15) days after the Report was made available to the public. Pursuant to Government Code Section 66006(b)(2), notice of the time and place of the Board meeting, where the Report would be considered for adoption (“Notice”), was mailed at least fifteen (15) days prior to the meeting, to any interested party who filed a written request with the District for mailed notice of the meeting. Additionally, Notice was posted in the District’s regular posting locations. |