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Form W-2AS for Vacaville California: What You Should Know

In Vacaville, our Community Facilities District comprises approximately 915 acres of green space, recreational areas and schools that make up the city of Vacaville. This is not the same as a municipality. Our community facilities districts (CDs) provides access to recreational facilities, green spaces, athletic fields and other public facilities across Vacaville. These are often the sites for athletic, baseball and swimming competitions, festivals, concerts, open houses and special festivals. CDs also maintain libraries, playgrounds, athletic fields, swimming pools and other community facilities. A CFD is a special taxing district (STAR) under California law. The board of directors within the district is made up of a three-person City Council and one person appointed by the City Council. While our city has no direct control over the CFD, City Council approves expenditures on behalf of the CFS. In addition, the City Council has the option to request additional funds from the State for each Community Facility District to help keep facilities safe and maintain open spaces. Where are CDs located? Our CFD facilities are located throughout Vacaville — within its seven districts, but outside each one. The districts are: 1 2 3 4 5 6 7 What are the services provided by a CFD? While we do not have the authority to provide these services, we have the following services: Open Parks, Rec & Tennis Fields Open Public Walkways How are a CFD's expenses paid for? A Community Facility District provides no direct services for services it provides. As a result, each CFD must fund its operating expenses. These expenses include: Operating Expenses: The majority of the operating expense in a CFD is to maintain open spaces, including maintenance and construction of playground equipment, maintenance of open spaces, and repair of open space facilities. As many facilities in Vacaville are constructed after a City's budget is submitted, CFD is responsible for paying for this expense from its local funds.

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