Government Code Sections 66006 and 66001 provide that the Southern Kern Unified School District ("District") shall make available to the public certain information and adopt prescribed findings relative to school facility fees adopted pursuant to Education Code Section 17620 and Government Code Sections 65995 ("Level 1 Fees" and "Commercial/Industrial Fees" collectively, "Statutory School Facility Fees") and Government Code Sections 65995.5, 65995.6 and 65995.7 ("Level 2 Fees" and "Level 3 Fees" collectively, "Alternate School Facility Fees"). The forgoing fees are collectively also referred to as reportable fees ("Reportable Fees"). The described information and findings contained in this Annual and Five-Year Reportable Fees Report ("Report") relate to Reportable Fees that the District received, expended or may expend in connection with school facilities ("School Facilities") in order to accommodate additional students from new and other residential development as well as commercial and industrial construction (collectively referred to as "Development") if funded or partially funded with Reportable Fees. The Reportable Fees only include money in possession of the District and does not include letters of credit, bonds, or other instruments to secure payment of Reportable Fees at a future date. The Reportable Fees have not been levied, collected, or imposed for general revenue purposes.