What entitlement does a local authority have to return unexpended mitigation fees for failure to make nexus findings?

This entitlement to the return of unexpended mitigation fees for failure to make nexus findings exists regardless of whether on the merits the local agency could in fact demonstrate that the basis for nexus findings existed at the time the deadline expired. ( Walker v. City of San Clemente (2015) 239 Cal.App.4th 1350, 1367-1369, 192 Cal.Rptr.3d 635 [concluding that local agency was not entitled to a remand to make nexus findings post hoc to defeat action] ( Walker ).)⁷ Moreover, because

[257 Cal.Rptr.3d 641]