Fees, Charges, and Earnings represent a broad and diversified group of General Fund revenues generated through City services, development activity, use of public facilities, investment earnings, interfund reimbursements, grants, fines, permits, and other miscellaneous sources. Major components include building and planning fees, transfers from other funds, recreation and program charges, rental and lease revenues, public safety-related fees and recoveries, and interest earnings. Because many of these revenues are activity-driven or tied to specific projects and reimbursements, collections can vary from year to year. Overall, this category reflects both the City’s ongoing service-delivery activities and the timing of development, investment, grant, and interfund transactions. Building, planning, and development-related revenues have increased from approximately $4.7 million in FY 2022-23 to a budgeted total of $9.3 million in FY 2026-27. These revenues are generated from building permits, plan checks, planning and inspection services, engineering recoveries, street and curb permits, and other development-related charges. Because collections are closely tied to the timing and scale of development activity, this category can fluctuate significantly from year to year. The FY 2026-27 budget reflects strong anticipated development activity and the progression of several major projects through plan review and construction. Transfers from other City funds represent the largest component of Fees, Charges, and Earnings and have increased from approximately $8 million in FY 2022-23 to a budgeted $13 million in FY 2026-27. These transfers generally reflect reimbursements from other City funds for relevant public services that are budgeted under the General Fund. Some examples of the transfers are Special Tax B assessments for public services at Tustin Legacy Community Facilities Districts and reimbursement of support services from the Water Enterprise Fund. Annual amounts can vary depending on the timing and purpose of individual transfers, and the increased budget for FY 2026-27 is a primary contributor to the overall growth in this revenue category. Sports, Classes, and Other Recreation Fees. Sports, class, facility rental, and other recreation revenues have increased from approximately $2.0 million in FY 2022-23 to a budgeted $2.3 million in FY 2026-27. This category includes adult and youth recreation activities, tennis programs, contract and cultural arts classes, Day Camp, senior programs, facility rentals, and related recreation revenues. The City periodically reviews these fees to balance cost recovery with affordable access while responding to participation levels, market conditions, and the cost of providing recreation programs and facilities.
26|Page
Made with FlippingBook - professional solution for displaying marketing and sales documents online