Public Notice
Mesa Union Elementary School District
Public Notice Regarding Combined Annual and Five-Year Developer Fees
Reports
November 3, 2025
Government Code Sections 66001 and 66006 require school districts to be accountable for the
developer fees that are collected and expended on both an annual and five-year basis. The
annual report focuses on the amount of developer fees collected and expended throughout the
fiscal year and must include:
Type of fees collected
Amounts collected
Beginning and ending balances of accounts
Total amounts collected and interest earned
Information regarding each project on which fees were expended
Identification of any inter-fund transfers or loans, if applicable
Amounts of any refunds
The five-year report requires a more detailed analysis of a district’s overall use of developer
fees. The purpose of the five-year report is to illustrate the extent to which the fees collected are
necessary to meeting the District’s facility program needs with respect to housing students and
mitigating the impacts of the growth associated with the development for which the fees are
collected. The five-year plan should include findings that identify:
Identification of the purposes to which the fees will be used
Demonstration of the nexus between the fees and the purposes for which they are charged
Identification of the sources and amounts of funding anticipated to complete the financing of
incomplete projects
Designation of the approximate dates on which the funding referred to in paragraph three is
expected to be deposited into the respective District account(s)
The annual and five-year reports must be made available to the public no later than one hundred
eighty (180) days after the close of the fiscal year on June 30. The completed reports and
applicable findings must be available for public review at least fifteen (15) days prior to adoption
by the governing board.
The Annual Report will be presented to the Board of Trustees at the November 18, 2025, Board
meeting. A copy of the Annual Report is available by contacting the District Office at (805)
485-1411. A copy of the Annual Report is also available at the District Office located at: 3901
Mesa School Road, Somis, CA 93066.
