State code prescribes that local agencies collecting fees for development projects must adhere to specific reporting requirements concerning the collection and use of fees within 180 days of the end of every fiscal year following the first deposit of fees. Additionally, local agencies must fulfill reporting requirements on intended uses of unexpended funds every five years. Clients typically opt to combine annual and five-year reporting requirements into a Combined Annual and Five-Year Developer Fee Report each year; however, reports may also be completed separately.
To review the Government Code Sections for Combined Annual and Five-Year Developer Fee Reports, visit the Official California Legislative Information website and enter the following Code Section(s) into the search box. Visit http://leginfo.legislature.ca.gov.
California Codes Government Code Section 66001.
California Codes Government Code Section 66006.