The County Auditor shall allocate all fees received into accounts corresponding to the categories of facilities shown in County resolution adopting the fee(s). The amount so allocated shall be the fee amount attributable to the respective category of facilities under the resolution adopting the fee(s) (as it may be adjusted from year to year). The County Auditor shall maintain such accounts from year to year.
(Added by Ord. No. 3430, effective 8-11-11)
Amounts in each of the accounts shall be expended exclusively to determine the necessity of, plan, design, carry to completion, acquire or lease-purchase expanded or additional public facilities of the type corresponding to that fund, except as provided in subsections (a) and (b) below. In no event shall any fee collected pursuant to this Chapter (other than an administrative or processing charge) be expended for any purpose other than expanded or additional public facilities described in the resolution adopting the fee(s).
(a) 
Funds may be advanced from one account to another where the advance is for public facilities which are proceeding sooner than those public facilities to be funded by the account from which the advance is furnished, and where the advance will be repaid from future fee revenue allocations to the account receiving the advance. The County may require interest be paid for the use of advanced funds from one account to another.
(b) 
Funds may be transferred between accounts where the transferred amount is used for a public facility for which the actual cost attributable to new development as shown by subsequent evidence exceeds the corresponding amount estimated by any impact fee studies or reports, capital improvement plans, or other studies or reports which will be prepared from time to time by or at the direction of the County in compliance with the Mitigation Fee Act, provided that this subsection provides no authority to increase in any respect the aggregate fee amount payable by any development.
(Added by Ord. No. 3430, effective 8-11-11)
The County Auditor shall deposit, invest and account for all fees received under this Chapter pursuant to California Government Code Section 66006 (and any successor provision) as amended from time to time. Fees received under this Chapter and not expended or committed within five years after receipt shall be refunded pursuant to California Government Code Section 66006 (and any successor provision) as amended from time to time, unless the County otherwise complies with the requirements of Section 66006.
(Added by Ord. No. 3430, effective 8-11-11)
A determination as to whether a facility falls within any category in any of the impact fee studies or reports, capital improvement plans, or other studies or reports which will be prepared from time to time by or at the direction of the County in compliance with the Mitigation Fee Act shall be made with reference to the particular report, plan or study and, if necessary, its background information.
(Added by Ord. No. 3430, effective 8-11-11)
An annual report shall be prepared by the County Auditor to account for the use of all the fees collected under this Chapter. This report shall be prepared pursuant to the provisions of Government Code Section 66006 and shall be maintained in the Office of the County Auditor. Copies shall be provided to and kept on file at the Office of the Clerk of the Board of Supervisors and at the Tulare County Resource Management Agency – Administration Branch. Copies shall be provided to the City Managers of the individual Cities upon request. The Cities will provide any fiscal information relative to the collection of these fees that is requested by the County Auditor in order to facilitate the preparation of the annual reports.
(Added by Ord. No. 3430, effective 8-11-11)