§ 3-184. Report regarding disposition of library facilities fee revenues; action regarding unexpended revenues.

(a)

Within one hundred eighty (180) days after the last day of each fiscal year the chief administrative officer or his/her designee shall provide to the board of supervisors a report regarding each separate account or fund established pursuant to this article, and the board shall then review the report, in compliance with the requirements of Government Code Section 66006(b).

(b)

Action by the Board of Supervisors. Commencing with the fifth fiscal year following the first receipt of any revenues from library facilities fees authorized and levied pursuant to the provisions of this article, and every five (5) years thereafter, the board of supervisors, following receipt of the chief administrative officer's report, shall make the required findings with respect to any unexpended library facilities fee revenues in the library facilities fees account as set forth in Government Code Section 66001(d). In the event that the library facilities fee revenues are found not to have been diligently expended, the board of supervisors may take one of the following actions:

(1)

Order the expending of all or any part of such unexpended library facilities fee revenues for the acquisition, development or improvement of library facilities, equipment and materials in the manner hereinbefore provided by this article;

(2)

Make a finding with respect to all or any part of such unexpended library facilities fee revenues which identifies the purpose to which the revenues are to be put, and which demonstrates a reasonable relationship between the fees from which the revenues are derived and purpose for which the revenues are derived, and the purpose for which the revenues are derived and the purpose for which they were charged; or

(3)

Order the refund of all or any part of such unexpended library facilities fee revenues, together with any interest accrued thereon, to the current owner of any property for which fees were paid; provided, however, that if the administrative costs of refunding such library facilities fee revenues exceeds the amount to be refunded, the board of supervisors, after considering the matter at a public hearing, notice of which is given in the manner provided for by Government Code Section 66001(f), may order the expending of such revenues for any other facility or improvement for which development fees are charged or otherwise imposed pursuant to this code and which the board of supervisors determines will benefit the properties for which the library facilities fees were paid.

(Ord. No. 4068, § 1, 10-8-13)