title
Accept the FY2024/25 annual fire impact fee reports and the five-year findings reports from the Suisun and Vacaville Fire Protection Districts
body
Published Notice Required? Yes ____ No _X _
Public Hearing Required? Yes ____ No _X _
DEPARTMENTAL RECOMMENDATION:
The County Administrator’s Office recommends the Board of Supervisors, in their capacity as the Board of Directors for the Suisun (SFPD) and Vacaville Fire Protection Districts (VFPD), accept the FY2024/25 annual fire impact fee reports and the five-year findings reports from the SFPD and VFPD.
SUMMARY:
The Fire Protection Districts prepare an annual fire impact fee report that reviews amounts received and expended during the most recently completed fiscal year. This report is provided to the Board of Supervisors as a required disclosure under California Government Code section 66006(b), which is part of the Mitigation Fee Act.
Additionally, under Government Code section 66001(d)(1), a five-year findings report is also required. The Cordelia, Dixon, Suisun, and Vacaville Fire Protection Districts contracted with SCI Consulting Group to complete these reports. The Cordelia and Dixon Fire Protection District reports were provided to their respective boards; SFPD and VFPD are providing their respective reports as part of this Board of Directors item.
FINANCIAL IMPACT:
There is no cost to the Districts for the Board of Directors to receive these reports. The costs associated with preparing the agenda item are nominal and absorbed by the Districts’ FY2025/26 Working Budget.
DISCUSSION:
Solano County, under its authority granted by California Government Code section 66000 et seq. and County Code, Article XVI of Chapter 11, collects fire protection district impact fees for four of the six local districts, including SFPD and VFPD.
The Board of Supervisors voted to assume the role of the Board of Directors for the Montezuma, Suisun, and Vacaville Fire Protection Districts in March 2025 as part of the consolidation of the three districts into one. The Montezuma Fire Protection District (MFPD) does not currently have a dedicated fire impact fee collected on its behalf, and therefore, is not included in this report.
Earlier this year, the Board of Directors approved contracts with consultants to conduct biennial financial audit reports as required under Government Code §26909. VFPD will have financial audits conducted for FY2022/23, FY2023/24, and FY2024/25, and SFPD and MFPD will have financial audits conducted for FY2023/24, and FY2024/25. These audits will ensure that financial reporting through these annual fire impact fee reports have an audited starting point under their new Board going forward.
Annual Fire Impact Fee Report
The Mitigation Fee Act requires an annual report be made available to the public within 180 days after the end of the fiscal year. This report must include, among other details, the beginning and ending balance of the account, any interest earned, and a description and amount of all expenditures.
SFPD (Attachment A) had a FY2024/25 beginning balance of $570,663. The balance earned interest in the amount of $38,434 and two percent of the reportable fees collected was retained by the County as an administrative fee. Additionally, $70,000 was spent as part of the cost of a Type 5 Engine. The year-end balance for FY2024/25 was $539,097.
VFPD (Attachment B) had a FY2024/25 beginning balance of $0. Fees collected and interest earned in the amount of $93,831 was reported. The full amount of interest earned was applied to the Station 68 construction loan. The year-end balance for FY2024/25 was $0.
Five-Year Findings Report
The five-year findings report requires some of the same information as the annual report and must also include information regarding incomplete public improvements where sufficient funding has been collected to complete the improvement. If an approximate date by which construction will start is not provided or is unavailable, the fees collected must be returned to the payee unless the administrative cost to do so would exceed the amount of the fee to be returned.
The four fire protection districts for which the County collects fire impact fees, Cordelia, Dixon, Suisun, and Vacaville, contracted with SCI Consulting Group earlier this year to complete these reports. The Cordelia and Dixon Fire Protection District reports were provided to their respective boards at their November 2025 meetings.
SFPD’s fund balance of $539,097 as of June 30, 2025, will be applied to the expansion of Station 32. The relationship, or nexus, between the unspent fund balance and the purpose of the fees collected was determined to be reasonable by the consultant. The remaining funding amount of $100,903 needed to complete the applicable portion of the expansion is anticipated to be received by summer of 2026. The SFPD Five-Year Findings Report is included as Attachment C.
VFPD had no fund balance as of June 30, 2025. The consultant did determine that fees collected since FY2011/12 were utilized for purposes with a reasonable relationship or nexus to the fees. The VFPD Five-Year Findings Report is included as Attachment D. Both VFPD and SFPD expenditures will be independently verified by the contracted financial audits.
ALTERNATIVES:
The Board could choose not to accept the reports; however, this is not recommended as it is a requirement of California Government Code section 66000.
OTHER AGENCY INVOLVEMENT:
The Districts prepared the draft fire impact fee reports. The five-year findings report was completed by a consultant contracted by the Cordelia, Dixon, Suisun, and Vacaville Fire Protection Districts.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION