Sections 66001 and 66006 of the Government Code require that Coronado Unified School District ("School District") provide to the public information on impact fees received from new residential and commercial/industrial development to mitigate the impact of that new development on the school facilities of the School District ("Reportable Fees"). The School District currently collects statutory school fees ("Statutory School Fees") pursuant to Sections 17620 et seq. of the Education Code and Sections 65995 et seq. of the Government Code.
The School District is required to provide under the Government Code the following information on Reportable Fees for the prior fiscal year:
- Amounts collected
- Amount of interest earned
- Amounts spent on projects to accommodate additional enrollment from new residential and commercial/industrial development.
In addition, G.C. Section 66001(d) requires information be included in this report for the fifth fiscal year following the first deposit into the account or fund, and every five years thereafter, for any uncommitted or unexpended funds:
- The purpose to which the fee is to be put
- A demonstration of a reasonable relationship between the fee and the purpose for which it is charged
- Identification of all sources and amounts of funding anticipated to complete financing in incomplete improvements
- A designation of the approximate dates on which this funding is expected to be deposited into the appropriate account or fund.
The Reportable Fees do not include special tax proceeds, proceeds of bonds, or letters of credit to secure payment of Reportable Fees at a future date. Further, the School District is required to confirm that Reportable Fees have not been levied, collected, or imposed for general revenue purposes.