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CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT October 1, 2020 through March 31, 2021  City of Austin | Austin Water P.O. Box 1088 Austin, TX 78767 AustinWater.org Martin Tower, P.E., Managing Engineer, Austin Water Aurora Pizano, Financial Manager II, Austin Water May 27, 2021 Semi-Annual Impact Fee Collections Report for October 1, 2020 to March 31, 2021 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of March 31, 2021 is attached for your reference. The report is based on financial information reported in the City’s accounting system, ADV3, and in AMANDA, one of the City’s accounts receivable systems. Water fees collected during this six-month reporting period were $3,869,951 lower than the amount collected during the October through March reporting period a year prior; wastewater fees collected were $1,064,378 lower than those collected during the same period one year ago. Interest earnings for the six-month period equaled $63,411. The combined utility impact fees collected, plus interest, during the six-month period totaled $14,029,953. Of this total, $9,807,381 was for water and $4,222,573 was for wastewater. Total combined utility impact fees collected, plus interest, since the adoption of the current ordinance on June 20, 1990, through March 31, 2021, equal $378,319,192. Of this total, $254,773,320 was collected for water and $123,545,873 was collected for wastewater. As of March 31, 2021, the cash balances in the water and wastewater impact fee funds were $33,639,189 and $13,254,618 respectively, for a combined total of $46,893,806. Please let me know if you have any questions or need additional information. I can be reached at 512-972-0331. Cc: Greg Meszaros, Director Joseph Gonzales, Assistant Director, Financial Services Jonathan Orenstein, Financial Manager III, Consumer Services Division Teresa Lutes, P.E., Managing Engineer, Systems Planning Division Attachment: Semi-Annual Impact Fee Collections Report  Semi-Annual Impact Fee Collections October 1, 2016 through March 31, 2017 Texas Local Government Code, Chapter 395, Section 395.058, requires that the Impact Fee Advisory Committee “file semiannual reports with respect to the progress of the capital improvements plan and report to the political subdivision any perceived inequities in implementing the plan or imposing the impact fee.” This report supports the committee by providing financial information about the collection of impact fees, and the value of fee waivers and exemptions. Waivers are granted for policy reasons or are negotiated by City Council; exemptions are allowed under legal code or statute. In this report waivers and exemptions are grouped into one “waivers/exemptions” category. Adjustments are also made in situations in which fees are not owed. Since adjustments are not comparable to waivers/exemptions and do not affect the reporting of fee collection data, adjustments are not included in this report. Impact fees are collected, waived/exempted, and adjusted by both Water and Wastewater. • Pages 1 and 2 (Charts 1 through 3) detail the impact fees collected by the Combined utility, Water, and Wastewater, detailing fee collection and interest earnings by fiscal year. • Page 3 (Charts 4 and 5) detail the total amount waived/exempted by the Water utility, and the value of waivers/exemptions by category. These charts report data on a semi- annual basis, with reporting periods spanning October 1 through March 31. • Page 4 (Charts 6 and 7) are similar to Charts 4 and 5 but report the information regarding waivers/exemptions granted by the Wastewater utility. • Page 5 (Charts 8 and 9) report Capital Recovery Fee Collections by month for the current and prior fiscal year for Water and Wastewater. • Page 6 (Chart 10) Fee Waivers by month and by type for the current fiscal year. • Page 7: Impact Fee Collections Summary inception to date with current six-month period. Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Chart 1: Combined Utility Impact Fee Collections $40,000,000 $36,000,000 $32,000,000 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 $32,000,000 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 e u n e v e R e u n e v e R           Source FY2017 FY2018 FY2019 FY 2020 YTD FY 2021 Interest Earned $203,356 $496,426 $723,040 $467,583 $63,411 Impact Fees $29,807,090 $30,366,521 $35,384,631 $37,621,547 $13,966,542 Chart 2: Water Impact Fee Collections Source FY2017 FY2018 FY2019 FY 2020 YTD FY 2021 Interest Earned $156,555 $378,668 $571,587 $361,991 $45,734 Impact Fees $21,584,256 $21,895,192 $25,781,814 $26,787,601 $9,761,647 1      Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Chart 3: Wastewater Impact Fee Collections Source FY2017 FY2018 FY2019 FY 2020 YTD FY 2021 Interest Earned $46,801 $117,757 $151,454 $105,591 $17,677 Impact Fees $8,222,834 $8,471,329 $9,602,817 $10,833,946 $4,204,895 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 e u n e v e R     2   Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Chart 4: Water Impact Fees and Waivers/Exemptions $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 t n u o m A l a t o T d e v a W i t n u o m A Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Waivers/Exemptions $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $832,863 $9,959,998 $11,624,258 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $13,156,003 $9,761,647 $12,929,630 $13,303,840 $12,247,051 $14,317,452 $12,002,563 $16,709,766 $15,751,526 $13,892,690 $10,594,510 23.0% 12.6% 17.9% 17.2% 9.0% 11.1% 13.5% 5.3% 7.9% Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers Chart 5: Water Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Affordable Housing $1,609,920 $1,040,560 $1,401,638 $1,660,238 $500,125 $1,314,965 $1,007,628 $305,938 $478,038 Annexation $0 $0 $0 $0 $0 $0 $0 $0 Council Developer Agreements $471,863 $401,031 $452,391 $534,800 $309,000 $252,475 $619,550 $212,300 $108,300 Government Other Waivers $154,068 $97,341 $12,000 $85,800 $14,400 $105,450 $132,200 $100,500 $733,782 $140,650 $339,000 $254,845 $180,550 $273,200 $387,300 $86,250 $146,025 $0 $0 Total Waivers/ Exemptions $2,969,632 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $832,863 3  Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Chart 6: Wastewater Impact Fees and Waivers/Exemptions $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 t n u o m A l a t o T d e v a W i t n u o m A Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Waivers/Exemptions $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $3,861,518 $4,361,317 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $5,564,673 $4,204,895 WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers $5,010,554 $5,060,026 $4,866,706 $5,506,473 $4,629,738 $6,376,099 $6,110,847 $5,789,485 $4,416,676 22.9% 13.8% 19.2% 17.5% 10.0% 14.7% 13.8% 3.9% 4.8% Chart 7: Wastewater Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Mar-17 Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Affordable Housing Annexation Council Developer Agreements Government Other Waivers $673,686 $434,634 $669,063 $664,088 $259,475 $553,469 $417,124 $108,213 $109,531 $13,000 $137,400 $6,400 $180,100 $13,800 $182,100 $41,500 $19,200 $0 $0 $193,200 $0 $0 $116,900 $13,200 $75,100 $0 $252,475 $23,200 $0 $265,750 $21,000 $0 $77,800 $27,200 $11,600 $283,450 $58,375 $71,700 $107,900 $109,200 $137,700 Total Waivers/ Exemptions $1,149,036 $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $0 $17,200 $36,450 $48,600 4  Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Capital Recovery Fee Collections Chart 8: Water CRF Collections by Month Oct 1.21 3.11 Nov 2.29 2.07 Dec 1.65 2.09 Jan 1.01 2.30 Feb 2.24 2.56 Mar 1.39 1.80 Apr .00 1.48 May .00 1.55 Jun .00 1.65 Jul .00 3.64 Aug .00 1.67 Sep .00 3.23 YTD 9.81 27.15 Chart 9: Wastewater CRF Collections by Month Wastewater FY'21 Actual FY'20 Actual Oct .59 1.15 Nov .93 .77 Dec .70 .71 Jan .39 .96 Feb 1.07 1.02 Mar .53 .74 Apr .00 .56 May .00 .60 Jun .00 .72 Jul .00 1.53 Aug .00 .81 Sep .00 1.36 YTD 4.22 10.94 5 Water FY'21 Actual FY'20 Actual 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 1,800,000 1,600,000 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 ) $ ( s r a l l o D f o s n o i l l i M ) $ ( s r a l l o D f o s n o i l l i M  Semi-Annual Impact Fee Collections Report October 1, 2020 through March 31, 2021 Chart 10: Fee Waivers by Month 400 300 200 100 ) $ ( s r a l l o D f o s d n a s u o h T Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep YTD Affordable Housing (*) Annexation Council Developer Government Other Waivers Total 98.7 .0 2.5 .0 48.3 149.5 41.3 .0 .0 15.3 18.4 74.9 34.6 .0 7.6 35.1 30.9 31.1 .0 41.0 56.9 1.6 236.7 .0 2.5 .0 2.4 145.3 .0 71.9 29.8 93.1 108.2 130.6 241.5 340.1 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 .0 587.6 .0 125.5 137.0 194.6 1,044.6 Note: Combined water and wastewaters fee waivers Definitions: Affordable Housing: May not exempt more than 1,500 service units of affordable housing constructed each fiscal year from the requirement to pay impact fees. Service units of affordable housing within the development known as Robert Mueller Municipal Airport development. *Year-to-date, the total service units waived is 119. These units are primarily located in the Goodnight Ranch and Mueller developments Annexation: Water and Wastewater impact fee may not be collected on a water connection that is annexed for full purposes by the City. Council Developer Agreements: This is for Council agreements/ordinances specifying the waiver of impact fees. Government: Includes a) school waivers not required to pay impact fees imposed under this chapter. Senate Bill 883 b) State of Texas connections for a state owned building or property that is entirely occupied by a state agency c) community gardens that are city supported may not be assessed an impact fee. Other: Fire protection may not be collected for a connection that is used to provide capacity only. 6 City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: October 1, 2020 through March 31, 2021 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 10,594,510 (832,863) 9,761,647 $ 4,416,676 (211,781) 4,204,895 $ 15,011,186 (1,044,643) 13,966,542 Interest Earnings $ 45,734 $ 17,677 $ 63,411 Total Impact Fees Collected $ 9,807,381 $ 4,222,573 $ 14,029,953 INCEPTION TO DATE: June 20, 1990 – March 31, 2021 Total Impact Fees collected by the City of Austin since the adoption of the current Impact Fee Ordinance from June 1990 (19900607-F) to-date are shown below. Total Impact Fees Collected $ 248,895,626 5,877,693 254,773,320 $ 120,351,959 3,193,914 123,545,873 $ 369,247,585 9,071,607 378,319,192 $ (139,568,766) (35,506,672) (46,801,328) 742,635 33,639,189 $ (60,149,098) (18,995,655) (31,784,345) 637,843 13,254,617 $ (199,717,864) (54,502,327) (78,585,673) 1,380,478 46,893,806 Impact Fee Cash Balances Impact Fees Collected Interest Earnings Used for Debt Defeasance Used for CIP* Used for Debt Service** Other Adjustments*** FY 1992 thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2002* thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2007** thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Application of Impact Fee Funds for Debt Defeasance by Fiscal Year Application of Impact Fee Funds for Capital Projects by Fiscal Year Application of Impact Fee Funds for Debt Service by Fiscal Year $ (46,340,195) (17,428,571) (20,000,000) (24,800,000) (31,000,000) $ (27,177,669) (4,571,429) (10,000,000) (9,400,000) (9,000,000) $ (73,517,864) (22,000,000) (30,000,000) (34,200,000) (40,000,000) TOTAL $ (139,568,766) $ (60,149,098) $ (199,717,864) $ (35,506,672) - - - - - $ (35,506,672) $ (18,995,655) - - - - - $ (18,995,655) $ (54,502,327) - - - - - $ (54,502,327) $ (46,801,328) - - - - - $ (46,801,328) $ (31,784,345) - - - - - $ (31,784,345) $ (78,585,673) - - - - - $ (78,585,673) TOTAL TOTAL 7 * AW restricted the use of collected Impact Fees for defeasance of outstanding revenue bonds until FY 2002, at which time the AW's policy changed to allow Impact Fees to be used to fund certain major plant capacity improvements. ** In FY 2007, management decided to use Impact Fee collections to pay debt service. *** Includes transfers in for Fairway Ridge, Circle C, refunds and other miscellaneous adjustments.  CITY OF AUSTIN, TEXAS AUSTIN WATER SEMI-ANNUAL IMPACT FEE COLLECTIONS REPORT April 1, 2021 through September 30, 2021  City of Austin | Austin Water P.O. Box 1088 Austin, TX 78767 AustinWater.org Martin Tower, P.E., Managing Engineer, Austin Water Aurora Pizano, Financial Manager II, Austin Water March 4, 2022 Semi-Annual Impact Fee Collections Report for April 1, 2021 to September 30, 2021 MEMORANDUM To: From: Date: Subject: The Semi-Annual Impact Fee Collections Report as of September 30, 2021 is attached for your reference. The report is based on financial information reported in the City’s accounting system, ADV3, and in AMANDA, one of the City’s accounts receivable systems. Water fees collected during this six-month reporting period were $7,596,222 higher than the amount collected during the April through September reporting period a year prior; wastewater fees collected were $3,892,412 higher than those collected during the same period one year ago. Interest earnings for the six-month period equaled $35,754. The combined utility impact fees collected, plus interest, during the six-month period totaled $30,245,064. Of this total, $20,777,525 was for water and $9,467,539 was for wastewater. Total combined utility impact fees collected, plus interest, since the adoption of the current ordinance on June 20, 1990, through September 30, 2021, equal $408,564,256. Of this total, $275,550,845 was collected for water and $133,013,411 was collected for wastewater. As of September 30, 2021, the cash balances in the water and wastewater impact fee funds were $54,373,183 and $22,03,896 respectively, for a combined total of $77,077,079. Please let me know if you have any questions or need additional information. I can be reached at 512-972-0331. Cc: Greg Meszaros, Director Joseph Gonzales, Assistant Director, Financial Services Christina Romero, Financial Manager III, Financial Services Jonathan Orenstein, Financial Manager III, Consumer Services Division Teresa Lutes, P.E., Managing Engineer, Systems Planning Division Attachment: Semi-Annual Impact Fee Collections Report  Semi-Annual Impact Fee Collections October 1, through March 31, 2017 Texas Local Government Code, Chapter 395, Section 395.058, requires that the Impact Fee Advisory Committee “file semiannual reports with respect to the progress of the capital improvements plan and report to the political subdivision any perceived inequities in implementing the plan or imposing the impact fee.” This report supports the committee by providing financial information about the collection of impact fees, and the value of fee waivers and exemptions. Waivers are granted for policy reasons or are negotiated by City Council; exemptions are allowed under legal code or statute. In this report waivers and exemptions are grouped into one “waivers/exemptions” category. Adjustments are also made in situations in which fees are not owed. Since adjustments are not comparable to waivers/exemptions and do not affect the reporting of fee collection data, adjustments are not included in this report. Impact fees are collected, waived/exempted, and adjusted by both Water and Wastewater. • Pages 1 and 2 (Charts 1 through 3) detail the impact fees collected by the Combined utility, Water, and Wastewater, detailing fee collection and interest earnings by fiscal year. • Page 3 (Charts 4 and 5) detail the total amount waived/exempted by the Water utility, and the value of waivers/exemptions by category. These charts report data on a semi- annual basis, with reporting periods spanning April 1 through September 30. • Page 4 (Charts 6 and 7) are similar to Charts 4 and 5 but report the information regarding waivers/exemptions granted by the Wastewater utility. • Page 5 (Charts 8 and 9) Capital Recovery Fee Collections by month for the current and prior fiscal year for Water and Wastewater. • Page 6 (Chart 10) Fee Waivers by month and by type for the current fiscal year. • Page 7: Impact Fee Collections Summary inception to date with current six-month period. Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Chart 1: Combined Utility Impact Fee Collections $48,000,000 $44,000,000 $40,000,000 $36,000,000 $32,000,000 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 $36,000,000 $32,000,000 $28,000,000 $24,000,000 $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 e u n e v e R e u n e v e R           Source FY2017 FY2018 FY2019 FY 2020 FY 2021 Interest Earned $203,356 $496,426 $723,040 $467,583 $99,165 Impact Fees $29,807,090 $30,366,521 $35,384,631 $37,621,547 $44,175,852 Chart 2: Water Impact Fee Collections Source FY2017 FY2018 FY2019 FY 2020 FY 2021 Interest Earned $156,555 $378,668 $571,587 $361,991 $71,034 Impact Fees $21,584,256 $21,895,192 $25,781,814 $26,787,601 $30,513,872 1      Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Chart 3: Wastewater Impact Fee Collections Source FY2017 FY2018 FY2019 FY 2020 FY 2021 Interest Earned $46,801 $117,757 $151,454 $105,591 $28,131 Impact Fees $8,222,834 $8,471,329 $9,602,817 $10,833,946 $13,661,980 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 e u n e v e R     2   Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Chart 4: Water Impact Fees and Waivers/Exemptions $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 t n u o m A l a t o T d e v a W i t n u o m A Waivers/Exemptions Water Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Sep - 21 $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 $11,624,258 $10,054,023 $11,855,569 $10,927,088 $14,854,726 $13,631,599 $13,156,003 $9,761,647 $20,752,225 $13,303,840 $12,247,051 $14,317,452 $12,002,563 $16,709,766 $15,751,526 $13,892,690 $10,584,910 $22,264,773 12.6% 17.9% 17.2% 9.0% 11.1% 13.5% 5.3% 7.8% 6.8% Chart 5: Water Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Sep - 21 Affordable Housing $1,040,560 $1,401,638 $1,660,238 $500,125 $1,314,965 $1,007,628 $305,938 $478,038 $790,948 Annexation $0 $0 $0 $0 $0 $0 $0 $0 $0 Council Developer Agreements $401,031 $452,391 $534,800 $309,000 $252,475 $619,550 $212,300 $98,700 $305,100 Government Other Waivers $97,341 $0 $12,000 $85,800 $14,400 $105,450 $132,200 $100,500 $56,600 $140,650 $339,000 $254,845 $180,550 $273,200 $387,300 $86,250 $146,025 $359,900 Total Waivers/ Exemptions $1,679,582 $2,193,028 $2,461,883 $1,075,475 $1,855,040 $2,119,928 $736,688 $823,263 $1,512,548 3  Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Chart 6: Wastewater Impact Fees and Waivers/Exemptions $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 t n u o m A l a t o T d e v a W i t n u o m A Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Sep - 21 Waivers/Exemptions $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $679,876 $4,361,317 $3,930,044 $4,541,285 $4,165,063 $5,437,755 $5,269,273 $5,564,673 $4,204,895 $9,457,085 WW Impact Fees Total Fees and Waivers/Exemptions Waivers as % of Fees & Waivers $5,060,026 $4,866,706 $5,506,473 $4,629,738 $6,376,099 $6,110,847 $5,789,485 $4,416,676 $10,136,961 13.8% 19.2% 17.5% 10.0% 14.7% 13.8% 3.9% 4.8% 6.7% Chart 7: Wastewater Impact Fee Waivers/Exemptions by Type Waiver/Exemption Type Sep-17 Mar-18 Sep-18 Mar-19 Sep -19 Mar - 20 Sep - 20 Mar - 21 Sep - 21 Affordable Housing Annexation Council Developer Agreements Government Other Waivers $434,634 $669,063 $664,088 $259,475 $553,469 $417,124 $108,213 $109,531 $449,426 $6,400 $180,100 $19,200 $13,800 $182,100 $0 $193,200 $0 $116,900 $0 $252,475 $0 $265,750 $0 $0 $13,200 $23,200 $21,000 $58,375 $71,700 $107,900 $75,100 $109,200 $137,700 $0 $77,800 $27,200 $11,600 $0 $17,200 $36,450 $48,600 Total Waivers/ Exemptions $698,709 $936,663 $965,188 $464,675 $938,344 $841,574 $224,813 $211,781 $0 $37,600 $21,200 $171,650 $679,876 4  Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Capital Recovery Fee Collections Chart 8: Water CRF Collections by Month 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 Water FY'21 Actual FY'20 Actual Wastewater FY'21 Actual FY'20 Actual ) $ ( s r a l l o D f o s n o i l l i M ) $ ( s r a l l o D f o s n o i l l i M Oct 1.21 3.11 Nov 2.29 2.07 Dec 1.65 2.09 Jan 1.01 2.30 Feb 2.24 2.56 Mar 1.39 1.80 Apr 8.01 1.48 May 2.19 1.55 Jun 2.78 1.65 Jul 2.52 3.64 Aug 2.53 1.67 Sep 2.74 3.23 YTD 30.58 27.15 Chart 9: Wastewater CRF Collections by Month Oct .59 1.15 Nov .93 .77 Dec .70 .71 Jan .39 .96 Feb 1.07 1.02 Mar .53 .74 Apr 3.85 .56 May .94 .60 Jun 1.29 .72 Jul .97 1.53 Aug 1.32 .81 Sep 1.09 1.36 YTD 13.69 10.94 5  Semi-Annual Impact Fee Collections Report April 1, 2021 through September 30, 2021 Chart 10: Fee Waivers by Month 900 800 700 600 500 400 300 200 100 ) $ ( s r a l l o D f o s d n a s u o h T Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep YTD Affordable Housing (*) Annexation Council Developer Government Other Waivers Total 98.7 .0 2.5 .0 48.3 149.5 41.3 .0 .0 15.3 18.4 74.9 34.6 .0 7.6 35.1 30.9 31.1 .0 31.4 56.9 1.6 236.7 .0 2.5 .0 2.4 145.3 .0 71.9 29.8 93.1 108.2 121.0 241.5 340.1 498.7 .0 67.9 25.2 180.6 772.3 172.9 .0 7.1 13.4 81.3 274.6 334.7 .0 87.4 .0 86.4 508.5 81.3 .0 84.8 15.3 109.3 290.6 116.9 .0 89.2 .0 69.6 275.7 36.0 .0 6.4 24.0 4.4 70.8 1,827.9 .0 458.6 214.8 726.2 3,227.5 Note: Combined water and wastewaters fee waivers Definitions: Affordable Housing: May not exempt more than 1,500 service units of affordable housing constructed each fiscal year from the requirement to pay impact fees. Service units of affordable housing within the development known as Robert Mueller Municipal Airport development. *Year-to-date, the total service units waived is 334. These units are primarily located in the Goodnight Ranch and Mueller developments Annexation: Water and Wastewater impact fee may not be collected on a water connection that is annexed for full purposes by the City. Council Developer Agreements: This is for Council agreements/ordinances specifying the waiver of impact fees. Government: Includes a) school waivers not required to pay impact fees imposed under this chapter. Senate Bill 883 b) State of Texas connections for a state owned building or property that is entirely occupied by a state agency c) community gardens that are city supported may not be assessed an impact fee. Other: Fire protection may not be collected for a connection that is used to provide capacity only. 6 City of Austin, Texas Austin Water Impact Fee Collections Summary Austin Water Description Water Wastewater Total SIX MONTHS ENDED: April 1, 2021 through September 30, 2021 Total Dollar Value of Taps & Connections Impact Fee Waivers/Exemptions Net Impact Fees Collected $ 22,264,773 (1,512,548) 20,752,225 $ 10,136,961 (679,876) 9,457,085 $ 32,401,734 (2,192,424) 30,209,310 Interest Earnings $ 25,300 $ 10,454 $ 35,754 Total Impact Fees Collected $ 20,777,525 $ 9,467,539 $ 30,245,064 INCEPTION TO DATE: June 20, 1990 – September 30, 2021 Total Impact Fees collected by the City of Austin since the adoption of the current Impact Fee Ordinance from June 1990 (19900607-F) to-date are shown below. Total Impact Fees Collected $ 269,647,851 5,902,993 275,550,845 $ 129,809,043 3,204,368 133,013,411 $ 399,456,895 9,107,361 408,564,256 $ (139,568,766) (35,506,672) (46,801,328) 699,104 54,373,183 $ (60,149,098) (18,995,655) (31,784,345) 619,583 22,703,896 $ (199,717,864) (54,502,327) (78,585,673) 1,318,686 77,077,079 Impact Fee Cash Balances Impact Fees Collected Interest Earnings Used for Debt Defeasance Used for CIP* Used for Debt Service** Other Adjustments*** FY 1992 thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2002* thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2007** thru 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Application of Impact Fee Funds for Debt Defeasance by Fiscal Year Application of Impact Fee Funds for Capital Projects by Fiscal Year Application of Impact Fee Funds for Debt Service by Fiscal Year (46,340,195) $ (17,428,571) (20,000,000) (24,800,000) (31,000,000) - $ (139,568,766) (27,177,669) $ (4,571,429) (10,000,000) (9,400,000) (9,000,000) - $ (60,149,098) (73,517,864) $ (22,000,000) (30,000,000) (34,200,000) (40,000,000) - $ (199,717,864) $ (35,506,672) - - - - - $ (35,506,672) $ (18,995,655) - - - - - $ (18,995,655) $ (54,502,327) - - - - - $ (54,502,327) $ (46,801,328) - - - - - $ (46,801,328) $ (31,784,345) - - - - - $ (31,784,345) $ (78,585,673) - - - - - $ (78,585,673) TOTAL TOTAL TOTAL 7 * AW restricted the use of collected Impact Fees for defeasance of outstanding revenue bonds until FY 2002, at which time the AW's policy changed to allow Impact Fees to be used to fund certain major plant capacity improvements. ** In FY 2007, management decided to use Impact Fee collections to pay debt service. *** Includes transfers in for Fairway Ridge, Circle C, refunds and other miscellaneous adjustments.