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Annual Report
Mitigation Fee Act
City of Manteca Development Fees
Fiscal Year 2024-25
Government Code Section 66006(a) requires local agencies that require the payment of development fees to submit an annual report detailing the status of those fees.
The following is the annual report on the City’s standard development fees.
1. Provide a brief description of the type of fee in the account or fund PFIP Water Distribution: This fee is used to pay for pipelines, wells and test wells associated with new construction.
PFIP Sewer Collection: This fee is used to pay for pipelines, trunks, laterals, pump stations and lift stations, associated with new construction.
PFIP Storm Drainage: This fee is used to pay for basins, ditches, pump stations, canals, pipelines and lift stations associated with new construction.
PFIP Transportation: This fee is used to pay for development of portions of arterials traffic signals associated with new construction, sidewalks, access ramps, right of way and other transportation infrastructure.
Water Capacity Fee: This fee is used to fund a proportionate share of the costs of existing and future water system facilities and assets that are reasonably necessary to provide water capacity for new development, and cost of securing surface water supply.
Sewer Capacity Fee: This fee is used to fund a proportionate share of the costs of existing and future sewer system facilities and assets that are reasonably necessary to provide sewer capacity for new development, and to fund increased treatment capacity of the Wastewater Quality Control Facility (WQCF)
Government Building Facilities Fee: This fee is used to pay for expansion of city-owned public facilities needed to accommodate new growth in the community. This fee represents only the new growth’s impact on those facilities.
Major Equipment Purchase Fee: This fee is used to pay the financing of major equipment utilized by City departments. It is charged with new development to pay for new equipment needed as the community grows.
Fire Facility Fee: This fee is used to pay for the future relocation and expansion of the Fire Department stations and related equipment, which will be needed as the community grows.
Parks Acquisition & Improvement Fee: The City imposes this fee to ensure that adequate park and recreation facilities can be built to meet the demand created by new residential development. It further ensures that the existing park facilities do not become overburdened ATTACHMENT 2
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by the demand created by new residents and ensure that future development bears its fair share of responsibility in creating new park facilities.
Neighborhood Park In Lieu Fees: This fee is used to pay for the acquisition and construction of neighborhood parks. Financing is provided by a special park improvement fee imposed on development.
Highway Interchange Fee: The fee has been replaced by the Public Facilities Implementation Plan (PFIP) Transportation Fee and is no longer being collected. Funds remaining in this account will be allocated to specific projects that meet the fee criteria.
Regional Transportation Impact Fee: This fee is used to partially mitigate the impact of development on the Regional Transportation Network. Fees are used with other State, Federal and Local funds to make local and regional transportation improvements.
Flood Development Impact Fee: This fee was established to allow a coordinated effort to reduce flood risk to the area. The fee will be used to assist in the financing of levee improvements and related flood risk reduction measures necessary to provide at least a 200- year level of flood protection to lands within the 200-year floodplain along the San Joaquin River.
Solid Waste Cost Recovery Fee: This fee was established to recover the costs associated with providing carts, bins and trucks required to serve new businesses and residents. The fee provides funding to purchase, assemble, and deliver carts/bins/boxes to businesses and residents occupying newly constructed space.
2. List the amount of the Fee:
*See attached Exhibit # 1 for a complete list of City of Manteca Development Fees ● PFIP Water Distribution Fee
● PFIP Sewer Collection Fee
● PFIP Storm Drainage Fee
● PFIP Transportation Fee
● Water Capacity Fee
● Sewer Capacity Fee
● Government Building Facilities Fee
● Major Equipment Purchase Fee
● Fire Facility Fee
● Parks Acquisition & Improvement
● Neighborhood Park In Lieu Fees
● Regional Transportation Impact Fee
● Flood Development Impact Fee
● Solid Waste Recovery Fee
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3. List the beginning and ending balances for each Fund. Provide Public Improvements on which fees were expended and include the total percentage funded with fees.
Provide an identification of public improvements that sufficient funds have been collected on incomplete improvements and provide a status update of these existing funded projects. In addition, identify FY 2025-26 public improvements to be funded by Fees collected.
Note: The fund balances, revenues, and expenses shown below are based on unaudited Fiscal Year 2024-25 data. The percentage shown under expense tables reflect the total percentage of the fiscal year expenditures of the public improvement that was funded with each fee.
PFIP WATER DISTRIBUTION FEE (FUND 700)
Fund Balances
Beginning Balance as of 7/1/2024 $15,934,421
FY25 Revenues $9,494,919
FY25 Expenses -$412,194
Ending Balances as of 6/30/2025 $25,841,534
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $111,209 100%
Equipment/Capital $0 0%
PFIP Credit Reimbursement -$523,403 100%
Debt Service for Projects $0 0%
Public Improvement Projects and Status Update
CIP# Improvement Status
19005 2025 PFIP Sewer, Water & Storm Drain Update In progress FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
19005 2025 PFIP Sewer, Water
& Storm Drain Update
Updated PFIP Fee In progress
11034 SR120/McKinley
Interchange
New 12-in watermain
in McKinley
In construction
TBD SSJID Plant Expansion Increased surface
water capacity $5
million
TBD based on
SSJID expansion
planning
TBD 12-in water main under
SR99
12-in water main TBD
ENG26004 New Well 31 New well TBD
TBD New Well 32 New well TBD
TBD New Well 33 New well TBD
TBD New Well 34 New well TBD
TBD New Well 35 New well TBD
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PFIP SEWER COLLECTION FEE (FUND 630)
Fund Balances
Beginning Balance as of 7/1/2024 -$12,339,818
FY25 Revenues $3,195,525
FY25 Expenses -$52,117
Ending Balances as of 6/30/2025 -$9,092,176
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $111,209 100%
Equipment/Capital $0 0%
PFIP Credit Reimbursement -$163,326 100%
Debt Service for Projects $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
19005 2025 PFIP Sewer, Water & Storm Drain Update In progress 22040 Sewer Master Plan & Rate Study In progress
24070 SR99/120 Woodward Sewer Line ext. Phase 1A On hold FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
19005 2025 PFIP Sewer, Water &
Storm Drain Update
Plan for fee In progress
22040 Sewer Master Plan & Rate Study Master plan and rate study
In progress
24070 SR99/120 Woodward Sewer Line
ext. Phase 1A
18” sewer line
extension along
Woodward Ave
In construction
24004 WCS-06 Central Union Road
Trunk
New 36-inch gravity
line replacing Union
Road Pump Station
In Design
11034 SR120/McKinley Interchange New 36-in effluent
sewer line in McKinley
In construction
PFIP STORM DRAINAGE FEE (FUND 580)
Fund Balances
Beginning Balance as of 7/1/2024 $3,182,024
FY25 Revenues $1,672,494
FY25 Expenses $453,774
Ending Balances as of 6/30/2025 $4,400,744
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Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $300,374 100%
Operating $1,312 100%
PFIP Credit Reimbursement $152,088 100%
Debt Service for Projects $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
19005 2025 PFIP Sewer, Water & Storm Drain Update In progress 20004 Storm Drain Zone 36/39 Backbone Design In design
FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
19005 2025 PFIP Sewer, Water &
Storm Drain Update
PFIP Fee Study In progress
20004 Storm Drain Zone 36/39
Backbone Design
Design In progress
FY26 ENG
CIP 26003
Storm Drain Master Plan Plan January 2026
PFIP TRANSPORTATION FEE (FUND 590)
Fund Balances
Beginning Balance as of 7/1/2024 $48,341,580
FY25 Revenues $14,287,460
FY25 Expenses $5,428,856
Ending Balances as of 6/30/2025 $57,200,184
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $102,716 100%
PFIP Credit Reimbursement -$1,016,511 100%
Capital Improvement Transportation:
• SR120 McKinley Interchange (CIP 11034)
$824,319 100%
Capital Improvement Transportation:
• Griffin Park
• Villa Ticino-West
• Denali
• Diamond Galaxy Partners
• Pillsbury Road Partners
• Meritage Homes of Northern California
$5,518,332 100%
Debt Services for Projects $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
19005 2025 PFIP Sewer, Water & Storm Drain Update In progress 11034 SR120McKinley Interchange In construction
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FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
11034 SR120/McKinley
Interchange
New Interchange In construction
19005 2025 PFIP Sewer, Water
& Storm Drain Update
PFIP Fee Study In progress
FY26 ENG
CIP 26004
Well 31 Water Supply
Project
New water well In progress
FY26 ENG
CIP 26005
ENG Link 22 (PFIP) New 36-inch in Wooward
Ave
In progress
23031 SR120/Airport DDI New DDI at State Route
120 & Airport Way
In Design
23032 SR120/Main DDI New DDI at State Route
120 & Main Street
In Design
WATER CAPACITY FEE (FUND 690)
Fund Balances
Beginning Balance as of 7/1/2024 $20,998,000
FY25 Revenues $5,147,165
FY25 Expenses $7,201,490
Ending Balances as of 6/30/2025 $18,943,675
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $210,762 100%
Purchase of water meters, meter boxes $1,315,965 100%
Capital Improvement:
Nile Garden – Well 30 Construction (CIP 21034)
$4,300,334 100%
Capital Outlay:
• Vehicles Major
• Capital Equipment Replacement
$790,810 100%
Debt Service for Projects $583,619 100%
Public Improvement Projects and Status Update
CIP# Improvement Status
21034 Nile Garden – Well 30 Construction In construction 22041 Water Master Plan & Rate Study In progress
FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
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TBD SSJID Treatment
Plant Expansion
Increase treatment capacity TBD
21034 Nile Garden – Well
30 Construction
New 1500 gpm drinking water
well
In construction
22041 Water Master Plan
& Rate Study
Water Master Plan completed;
Rate study in progress
In progress
FY26 ENG
CIP 26023
WMP 3 Pipe
Replace/Upsize:
Walnut/Almond -
Center/Yosemite
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26024
WMP 4 Pipe
Replace/Upsize:
Yosemite/OregonLocust/Sequoia
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26025
WMP 5 Pipe
Replace/Upsize:
Alameda/NorthAcacia/Lincoln
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26026
WMP 6 Pipe
Replace/Upsize:
Marin/MoffatLassen/Powers
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26027
WMP 7 Pipe
Replace/Upsize:
Parks/Vine -
Stockton/Wetmore
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26028
WMP 8 Pipe
Replace/Upsize:
Garfield (Yosemite
to Moffat)
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP 26029
WMP 9 Pipe
Replace/Upsize:
South/Lupton -
Park/Main
Pipe upsize for future
development as identified in the
WMP
TBD
FY26 ENG
CIP
Facilities
26011
PW-Admin Public
Works Corporation
Yard Site selection
and Planning
Relocate several satellite
divisions to a central corporation
yard
TBD
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SEWER CAPACITY FEE (FUND 650)
Fund Balances
Beginning Balance as of 7/1/2024 $20,087,051
FY25 Revenues $8,981,501
FY25 Expenses $6,030,332
Ending Balances as of 6/30/2025 $23,038,220
Fees Expended and Total Percentage
Expense Amount Percentage
Capital Improvement:
• CIP 23002 – Flow Split Repair North Plant
• CIP 23003 – IMLR Pump Replacement
• CIP 23004 – Process Aeration Control – Both Plants
• CIP 23005 – Zone B Mixing System – Both Plants
• CIP 24006 – Dewatering (Centrifuge) Unit No. 3
• CIP 24007 – WQCF Sludge Thickener (DAF) Unit No.
3 • CIP 25004 – UV System Upgrade
• CIP 25005 – Side Stream Treatment
$5,352,722 100%
Debt Services $677,610 100%
Public Improvement Projects and Status Update
CIP# Improvement Status
11034 SR120/McKinley Interchange In construction
23002 Flow Split Repair – North Plant In construction
23003 IMLR Pump Replacement – Both Plants In construction 23004 Process Aeration Control – Both Plants In construction 23005 Zone B Mixing System – Both Plants In construction 24006 WQCF Dewatering (Centrifuge) Unit No. 3 In construction 24007 WQCF Sludge Thickener (DAF) Unit No. 3 In construction 25004 UV System Upgrade In design
25005 Side Stream Treatment In design
FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
11034 SR120/McKinley
Interchange
Installation of new 36”
effluent sewer line as part
of project
In construction
23002 Flow Split Repair – North
Plant
In construction Summer of 2026
23003 IMLR Pump
Replacement – Both
Plants
In construction Summer of 2026
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23004 Process Aeration Control
– Both Plants
In construction Summer of 2026
23005 Zone B Mixing System –
Both Plants
In construction Summer of 2026
24006 WQCF Dewatering
(Centrifuge) Unit No. 3
In construction End of 2027
24007 WQCF Sludge Thickener
(DAF) Unit No. 3
In construction End of 2027
25003 Collection System
Pretreatment
Reduce corrosive gas
formation in sewer
collection system
In Progress
25004 UV System Upgrade In design End of 2027
25005 Side Stream Treatment In design End of 2027
TBD Cooling Tower Eval Evaluate need for cooling
towers
TBD
TBD Class A Biosolids Evaluate Class A
potential
TBD
FY26 ENG
CIP 26019
WQCF-17 Headworks
Screen No. 3
New bar screen TBD
FY26 PW
CIP
Facilities
26011
PW-Admin Public Works
Corporation Yard Site
selection and Planning
Relocate several satellite
divisions to a central
corporation yard
TBD
FY26 PW
CIP Sewer
26012
WQCF-18 FOG receiving
station screening system
Upgrades to the FOG
receiving facility
TBD
FY26 PW
CIP Sewer
26014
WQCF-10 I&E
Switchgear PLC
Upgrades
Upgrades to outdated
PLC at wastewater
TBD
GOVERNMENT BUILDING FACILITIES FEE (FUND 540)
Fund Balances
Beginning Balance as of 7/1/2024 $40,004,308
FY25 Revenues $9,492,148
FY25 Expenses $497,862
Ending Balances as of 6/30/2025 $48,998,594
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $450,444 100%
Capital Improvement:
• CIP 24027 – Citywide Roof & HVAC Repairs and
Upgrades
$47,418 100%
Debt Service for Projects $0 0%
Public Improvement Projects and Status Update
CIP# Improvement Status
24027 Citywide Roof & HVAC Repairs and Upgrades In progress ATTACHMENT 2
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24010 Fire Prevention Vehicle Completed
24008 Tiller Equipment Completed
20057 City Hall Assessment In progress
24071 Manteca Police Department Headquarters In progress FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
TBD Municipal
Utilities Building
Building to house Public Works
employees
TBD
TBD Civic Center –
City Hall
Design/construction Design FY2028-29
Phase I FY2029-30
TBD Library Provide learning opportunities for all
residents by working with San Joaquin
County and stakeholders to provide
modern library resources and
programs
Design to start by
2034 and
completion by 2038
TBD Multi-Use
Community
Facility
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design FY2025-26
Completion by 2030
TBD Animal Shelter
Expansion
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design FY2025-26
Completion by 2030
TBD Police Station FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design FY25 RFQ
Completion by 2030
TBD Public Safety
Training Facility
(50%)
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design FY2029
Completion by 2034
TBD Police Range FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design in 2030
Completion by 2035
TBD Park and Public
Works
Corporation
Yard
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design starting in
2032
Completion by 2034
TBD Additional
Maintenance
Facilities
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design starting in
2032
Completion by 2034
TBD Parks Satellite
Corporation
Yard
FY25 Adopted Government Building
Facilities Nexus Fee Study and Capital
Improvement Plan
Design starting in
2032
Completion by 2024
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MAJOR EQUIPMENT PURCHASE FEE (FUND 260)
Fund Balances
Beginning Balance as of 7/1/2024 $1,687,947
FY25 Revenues $499,810
FY25 Expenses $602,801
Ending Balances as of 6/30/2025 $1,584,956
Fees Expended and Total Percentage
Expense Amount Percentage
Capital Outlay:
• Vehicles-Minor
• Operation Apparatus-Major
$602,801 100%
Debt Service for Projects $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
25010 Stock Fire Engine In progress
FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
FIRE FACILITY FEE (FUND 530)
Fund Balances
Beginning Balance as of 7/1/2024 $5,554,523
FY25 Revenues $2,800,844
FY25 Expenses $1,474,588
Ending Balances as of 6/30/2025 $6,880,779
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services:
CIP 25025 – Fire Strategic Plan
$21,870 100%
Capital Outlay:
CIP 24008 - Tiller Equipment
CIP 24009 – Radio Communications Infrastructure
Upgrade
CIP 25024 – Golden State Fire Apparatus
$1,452,718 100%
Debt Service for Projects $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
24008 Tiller Equipment Completed
24010 Fire Prevention Vehicle Completed
24009 Radio Communications Infrastructure Upgrade In progress 25010 Stock Fire Engine Completed
25021 Fire Station No. 6 In progress
25024 Golden State Fire Apparatus In progress
25025 Fire Strategic Plan In progress
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FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
FY26 Fire
CIP 26001
Storage and Dorms Building
at Station 5
Design/Construction In progress with
bids
FY26 Fire
Outlay 26102
Heavy Rescue Vehicle Vehicle Purchase In progress
TBD Fire Station No. 7 Design/Construction TBD
PARKS ACQUISITION & IMPROVEMENT (FUND 500)
Fund Balances
Beginning Balance as of 7/1/2024 $19,993,821
FY25 Revenues $6,485,897
FY25 Expenses $967,496
Ending Balances as of 6/30/2025 $25,512,222
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $292,990 100%
Capital Improvements:
• CIP 24086 – Woodward Park Splash Pad
• CIP 24033 – Morenzone Lighting Upgrades
$674,506 100%
Public Improvement Projects and Status Update
CIP# Improvement Status
24033 Morenzone Lighting Upgrades Processing Grant Approval 24086 Woodward Park Splash Pad In progress
25001 Morenzone Park Restroom Replacement In progress
FY2024-25 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
24086 Woodward Park Splash
Pad and Upgrades
Design and Construction of
interactive splash pad
In progress
24087 Inclusive Sensory
Components at a Park
Design, renovation and
construction of new inclusive
playground. New walkways, play
surfacing, lighting, seat walls,
planting and other miscellaneous
features
In progress and
construction to
follow come FY
2026
25001 Morenzone Park
Restroom Replacement
Removal of existing restroom
building and install new block
wall restrooms
In progress
N/A Parks & Recreation
Master Plan Update &
Park Fee Study
Update the 2018 Master Plan.
Strategic Plan and Park Fee
Study
In progress
N/A Sports Park Feasibility
Study & Pro Forma
A comprehensive study and pro
forma for a sports park in City of
Manteca
Revised
anticipated start in
FY26-2027
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NEIGHBORHOOD PARK IN LIEU FEE (FUND 510)
*Staff are currently identifying playground enhancements for various community and neighborhood parks in the upcoming fiscal year to utilize the $4.3 million balance.
Fund Balances
Beginning Balance as of 7/1/2024 $4,125,736
FY25 Revenues $194,239
FY25 Expenses $0
Ending Balances as of 6/30/2025 $4,319,975
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services $0 -%
Capital Improvements - Parks $0 -%
Public Improvement Projects and Status Update
CIP# Improvement Status
FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
REGIONAL TRANSPORTATION IMPACT FEE (FUND 430)
*Complete list of projects available through the San Joaquin Council of Governments (SJCOG). The City will continue to retain 75% of the fees collected to allocate towards qualified projects outlined by the SJCOG. 10% of the fees collected will be passed through to San Joaquin County and 15% of the fees are collected will be passed through to SJCOG.
Fund Balances
Beginning Balance as of 7/1/2024 $23,361,832
FY25 Revenues $5,540,328
FY25 Expenses $1,055,987
Ending Balances as of 6/30/2025 $27,846,172
Fees Expended and Total Percentage
Expense Amount Percentage
Admin./Professional Services/Claims & Insurance $272,324 100% Capital Improvement Transportation:
• CIP 24111 Lathrop Road Improvement
$783,663 100%
Public Improvement Projects and Status Update
CIP# Improvement Status
11034 120/McKinley Interchange In construction
11027 Airport Way Widening In progress
24111 Lathrop Road Improvement Completed
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FY2025-26 and onward Future Anticipated Improvements
CIP# Improvement Description Anticipated Start
or Revised Date
11027 Airport Way Widening Utility Coordination In progress FLOOD DEVELOPMENT IMPACT FEE (FUND 570)
See San Joaquin County for Nexus Report. Funds will continue to be passed through to the County as they are collected by the City to pay for implementation of the Flood plan.
Fund Balances
Beginning Balance as of 7/1/2024 $31,074
FY25 Revenues $5,155
FY25 Expenses $0
Ending Balances as of 6/30/2025 $36,229
SOLID WASTE COST RECOVERY FEE (FUND 670)
Fund Balances
Beginning Balance as of 7/1/2024 $1,560,256
FY25 Revenues $983,757
FY25 Expenses $247,600
Ending Balances as of 6/30/2025 $2,296,413
Fees Expended and Total Percentage
Expense Amount Percentage
Residential Collections $0 -%
Capital Outlay:
Operations Apparatus-Major
$247,600 100%
4. List the amount of Fees collected and the interest earned:
Fund Fee Fees Collected Interest Earned
100 County Facilities $4,133,493 $1,236,835
260 Major Equipment Purchase $410,777 $83,479
430 Regional Transportation Impact $4,303,493 $1,236,835 500 Parks Acquisition & Improvement $5,364,068 $1,121,829 510 Neighborhood Park In Lieu Fees $0 $194,239
530 Fire Facility $2,492,372 $308,472
540 Government Building Facilities $7,397,747 $2,158,409 570 Flood D,586evelopment Impact (-$24,586) $29,530
580 PFIP Storm Drainage $1,180,589 $1,663,452
590 PFIP Transportation $12,220,198 $1,920,969
630 PFIP Sewer Collection $1,719,848 $593,409
650 Sewer Connection $7,300,017 $1,681,484
670 Solid Waste Cost Recovery $885,117 $98,640
690 Water Connection/Surface Water $3,772,364 $1,269,277 700 PFIP Water Distribution $8,628,006 $1,252,992
5. Provide a description of each interfund transfer or loan made from the account or fund, including the public improvement on which the transferred or loaned fees will be ATTACHMENT 2
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expended and in the case of an interfund loan. The date on which the loan will be repaid and the rate of interest that the account or fund will receive on the loan:
See Exhibit 2
6. Provide the amount of any refunds made from surplus fees and the amount of any allocations made pursuant to subdivision (fl of section 66001. (Subdivision (fl of section66001 requires reallocation of surplus fees where the administrative cost of refunding the fees exceeds the amount to be refunded).
Fund Fee Number of Persons
or Entities
Amount to be
Refunded
100 County Facilities None
260 Major Equipment Purchase None
430 Regional Transportation None
500 Parks Acquisition & Improvement None
510 Neighborhood Park in Lieu Fees None
530 Fire Facility None
540 Government Building Facilities None
570 Flood Development Impact None
580 PFIP Storm Drainage 1 $152,088
590 PFIP Transportation 2 -$1,016,511
630 PFIP Sewer Collection 2 -$163,326
650 Sewer Connection None
670 Solid Waste Cost Recovery None
690 Water Connection/Surface Water None
700 PFIP Water Distribution 2 $62,375
7. Identify the purpose to which the Fee is to be imposed and demonstrate a reasonable relationship between the Fee and the purpose to which it is imposed and identify funding sources anticipated to complete financing of incomplete improvements identified.
PFIP Water Collection:
The fees are to be used for those improvements outlined in the 2013 Public Facilities Implementation Plan Update which is available upon request. This funding source is anticipated to be sufficient to complete the financing of identified improvements.
PFIP Sewer Collection: The fees are to be used for those improvements outlined in the 2013 Public Facilities Implementation Plan Update which is available upon request. This funding source is anticipated to be sufficient to complete the financing of identified improvements.
PFIP Storm Drainage: The fees are to be used for those improvements outlined in the 2013 Public Facilities Implementation Plan Update which is available upon request. This funding source is anticipated to be sufficient to complete the financing of identified improvements.
PFIP Transportation: The fees are to be used for those improvements outlined in the attached Exhibit 3. This funding source is anticipated to be sufficient to complete the financing of identified improvements.
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Water Capacity Fee: The Water Capacity Fee is intended to reflect the proportionate costs of surface water supply capacity associated with South County Surface Water Project (SCSWP) agreement (C2020-13) and of any new development. The meter installation fee is intended to reflect the cost of installing meters and related appurtenances on new services provided to new development. The water capacity charge is intended to reflect the cost of capacity in the existing water system that will serve the new customer. This funding source is anticipated to be sufficient to complete the financing of identified improvements such as SSJID Plant expansion.
Sewer Capacity Fee: The fees are being used for improvements needed to expand the treatment capacity to 12.85 MGD to serve new development and upgrade existing facilities to comply with new wastewater discharge requirements needed to maintain a permitted treatment capacity of 9.87 MGD.
Government Building Facilities Fee:
The fees are to be used to pay for future expansion of City-owned public facilities needed to accommodate future growth. The fee has been calculated based on the number of dwelling units for residential uses, and based on the square footage for commercial, institutional and industrial uses. The number of units and square footage help to determine the average number of residents and employees that would be generated at those points and thus measure their impact on future facility needs.
Major Equipment Purchase Fee:
The fees are to be used to pay for the acquisition of major vehicles and equipment needed to accommodate future growth. Actual uses of the funds are determined each budget year based on highest priorities. The fee has been calculated based on the number of dwelling units for residential uses, and based on the square footage for commercial, institutional and industrial uses. The number of units and square footage help to determine the average number of residents and employees that would be generated at those points and thus measure their impact on future equipment needs. In addition to seeking grant funding and State assistance for public safety-related major equipment, the City will seek additional contributions through development agreements to help pay for additional major equipment.
Fire Facility Fee:
This fee will be used to pay for the future relocation and expansion of the Fire Department stations and related equipment, which will be needed to serve new development throughout the City. The Fire Facility Fee, which became effective in 2012, is assessed to all new residential and non-residential development based on the square footage and type of the new development and on identified needs for increased fire service to serve future development, including facilities and equipment.
Parks Acquisition & Improvement Fee:
Park Acquisition and Improvement fee established to account for the construction and maintenance of all City-owned parks. Financing is provided by a special park improvement fee imposed on development. The fees are to be used to pay for development of neighborhood and community park facilities to accommodate future growth, and park improvements as development is identified throughout the City.
Neighborhood Park In Lieu Fee:
Neighborhood Park In Lieu fee established to account for the acquisition and construction of neighborhood parks. Financing is provided by a special park improvement fee imposed on ATTACHMENT 2
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development.
Regional Transportation Fee
This fee is used to mitigate development impact to the regional transportation network. The City retains 75% of the fee to mitigate development impact for projects identified in the Regional Transportation Plan. 15% is remitted to the SJCOG and 10% is remitted to the County. This fee was originally calculated by the San Joaquin Council of Governments (SJCOG) based on the Regional Transportation Plan and is adjusted annually to fund improvements required to serve new development to ensure existing service levels can be maintained. Projects are listed in the Regional Transportation Plan found online at www.sjcog.org . This funding source, when combined with the PFIP's Transportation Fee, Regional funds LTF, Measure Kand other funding sources is anticipated to be sufficient to complete the financing of identified projects.
Flood Development Impact Fee
This fee was established to allow a coordinated effort to reduce flood risk in the area. The fee will be used to assist in the financing of levee improvements and related flood risk reduction measures necessary to provide at least a 200-year level of flood protection to lands within the 200-year floodplain along the San Joaquin River. This fee is calculated by San Joaquin County based a nexus for countywide protection of lands within the 200-year floodplain along the San Joaquin River. This funding source, when combined with similar fees collected from other jurisdictions throughout the County is anticipated to be sufficient to complete the financing of identified projects.
Solid Waste Cost Recovery Fee
This fee was established to cover the costs associated with providing carts, bins and trucks required to serve new businesses and residents. The fee will be used to purchase, assemble, and deliver carts/bins/boxes to businesses and residents occupying newly constructed space.
This funding source is anticipated to be sufficient to complete the financing of identified improvements.
Note:
Capital Improvement Project information can also be found in the City’s FY26 Adopted Budget Book.
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Five-Year Report
Mitigation Fee Act
City of Manteca Development Fees
Fiscal Year 2021-2025
Government Code Section 66006(d) provides the following:
“For the fifth fiscal year following the first deposit (of development fee) into the account or fund, and every five years thereafter, the local agency shall make all of the following findings with respect to the portion of the account or fund remaining unexpended, weather committed or uncommitted.” The following findings are hereby made regarding those fees that have been in effect for the past five years.
1. Identify the purpose to which the fees is to be put. • PFIP Water Distribution: This fee is used to pay for pipelines, wells and test wells associated with new construction.
• PFIP Sewer Collection: This fee is used to pay for pipelines, trunks, laterals, pump stations and lift stations, associated with new construction.
• PFIP Storm Drainage: This fee is used to pay for basins, ditches, pump stations, canals, pipelines and lift stations associated with new construction. • PFIP Transportation: This fee is used to pay for development of portions of arterials traffic signals associated with new construction, sidewalks, access ramps, right of way and other transportation infrastructure.
• Water Capacity Fee: This fee is used to pay for the cost of connecting new development to the City’s water system, and cost of securing surface water supply. • Sewer Capacity Fee: This fee is used to pay for the cost of connection of new development to the City’s sewer system and to pay for increased treatment capacity of the Wastewater Quality Control Facility (WQCF)
• Government Building Facilities Fee: This fee is used to pay for expansion of city-owned public facilities needed to accommodate new growth in the community. This fee represents only the new growth’s impact on those facilities.
• Major Equipment Purchase Fee: This fee is used to pay the financing of major equipment utilized by City departments. It is charged with new development to pay for new equipment needed as the community grows.
• Fire Facility Fee: This fee is used to pay for the future relocation and expansion of the Fire Department stations and related equipment, which will be needed as the community grows. • Parks Acquisition & Improvement Fee: The City imposes this fee to ensure that adequate park and recreation facilities can be built to meet the demand created by new residential development. It further ensures that the existing park facilities do not become overburdened by the demand created by new residents and ensure that future development bears its fair share of responsibility in creating new park facilities. • Neighborhood Park In Lieu Fees: This fee is used to pay for the acquisition and construction of neighborhood parks. Financing is provided by a special park improvement fee imposed on development.
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• Regional Transportation Impact Fee: This fee is used to partially mitigate the impact of development on the Regional Transportation Network. Fees are used with other State, Federal and Local funds to make local and regional transportation improvements. • Flood Development Impact Fee: This fee was established to allow a coordinated effort to reduce flood risk to the area. The fee will be used to assist in the financing of levee improvements and related flood risk reduction measures necessary to provide at least a 200- year level of flood protection to lands within the 200-year floodplain along the San Joaquin River.
• Solid Waste Cost Recovery Fee: This fee was established to recover the costs associated with providing carts, bins and trucks required to serve new businesses and residents. The fee provides funding to purchase, assemble, and deliver carts/bins/boxes to businesses and residents occupying newly constructed space.
2. Demonstrate a reasonable relationship between the fee and the purpose for which it is charged.
• PFIP Water Distribution: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
• PFIP Sewer Collection: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
• PFIP Storm Drainage: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
• PFIP Transportation: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
• Water Capacity Fee: This fee is used to pay for the cost of connecting new development to the City’s water system, and cost of securing surface water supply. The new adopted rates will support this funding sources some of the financing of identified improvements and City of Manteca is considering bond financings to support other major improvements. • Sewer Capacity Fee: This fee is used to pay for the cost of connection of new development to the City’s sewer system and to pay for increased treatment capacity of the Wastewater Quality Control Facility (WQCF). The new adopted rates will support this funding sources some of the financing of identified improvements and City of Manteca is considering bond financings to support other major improvements.
• Government Building Facilities Fee: The fee has been calculated based on the number of dwelling units for residential uses, and based on the square footage for commercial, institutional and industrial uses. The number of units and square footage help to determine the average number of residents and employees that would be generated at those points and thus measure their impact on future facility needs.
• Major Equipment Purchase Fee: The fee has been calculated based on the number of dwelling units for residential uses, and based on the square footage for commercial, institutional and industrial uses. The number of units and square footage help to determine the average number of residents and employees that would be generated at those points and thus measure their impact on future equipment needs.
• Fire Facility Fee: This fee is used to pay for the future relocation and expansion of the Fire Department stations and related equipment, which will be needed as the community grows.
The establishment of the fee was also based on the number of new residential units that determines the number of locations and amount of equipment needed to provide adequate fire protection to these new units.
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• Parks Acquisition & Improvement Fee: The City imposes this fee to ensure that adequate park and recreation facilities can be built to meet the demand created by new residential development. It further ensures that the existing park facilities do not become overburdened by the demand created by new residents and ensures that future development bears its fair share of responsibility in creating new park facilities. The funding source is anticipated to be sufficient to complete the financing of identified improvements. • Neighborhood Park In Lieu Fees: This fee is used to pay for the acquisition and construction of neighborhood parks. Financing is provided by a special park improvement fee imposed on development. The funding source is anticipated to be sufficient to complete the financing of identified improvements.
• Regional Transportation Impact Fee: This fee is used to partially mitigate the impact of development on the Regional Transportation Network. Fees are used with other State, Federal and Local funds to make local and regional transportation improvements. This fee is adjusted annually by ENR and was originally calculated by the San Joaquin Council of Governments (SJCOG) based on the Regional Transportation Plan and the improvements required to serve new development to ensure existing service levels can be maintained.
Projects are listed in the Regional Transportation Plan found online at www.sjcog.org • Flood Development Impact Fee: This fee is calculated by San Joaquin County based a nexus for a countywide facility needs.
• Solid Waste Cost Recovery Fee: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
3. Identify all funding sources and amounts of funding anticipated to complete financing (of) incomplete improvements identified.
Note: 5-YR (FY26-FY30) Capital Improvement Project information can also be found in the City’s FY26 Adopted Budget Book for anticipated improvements to be funding and future estimated amounts. • PFIP Water Distribution: The funding source is anticipated to cover the financing of the improvements needed.
• PFIP Sewer Collection: The funding source is anticipated to cover the financing of the improvements needed.
• PFIP Storm Drainage: The funding source is anticipated to cover the financing of needed improvements.
• PFIP Transportation: The funding source is anticipated to cover the financing of the improvements needed.
• Water Capacity Fee: The City in 2025 completed a water capacity fee study and determined what funds are necessary to increase water supply to support development. The funding source is anticipated to cover the financing of improvements needed. • Sewer Connection: The City in 2025 completed a sewer capacity study and determined what funds are necessary to increase sewer treatment capacity to support development. The funding source is anticipated to cover the financing of the improvements needed; however, the City will issue municipal bonds to help support some major improvements. • Government Building Facilities Fee: The City in 2024 completed a Government Building Facilities Fee Nexus Study and determined what funds are necessary to increase to complete these improvement projects.
• Major Equipment Purchase Fee: In addition to the City seeking grant funding and State assistance for public safety-related major equipment, the City will seek additional contributions through development agreements to help pay for additional major equipment.
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• Fire Facility Fee: In 2019, the City completed a Fire Facility Fee Nexus Study and determined the necessary funds to complete these improvement projects. • Parks Acquisition & Improvement Fee: The City will continue to seek supplemental grant funding for park improvements as applicable. In addition will consider the use of Federal Community Block Grants and contributions through development agreements to help pay for the development of City parks were possible. Will also pursue the partnerships with local service and non-profit organizations, as well as the Manteca Unified School District. • Neighborhood Park In Lieu Fees: The City will continue to seek supplemental grant funding for park improvements as applicable. In addition will consider the use of Federal Community Block Grants and contributions through development agreements to help pay for the development of City parks were possible. Will also pursue the partnerships with local service and non-profit organizations, as well as the Manteca Unified School District. • Regional Transportation Impact Fee: This source, when combined with the PFIP’s Transportation Fee, Regional funds LTF, Measure K and other funding sources is anticipated to be sufficient to complete the financing of identified projects. • Flood Development Impact Fee: This funding source, when combined with similar fees collected from other jurisdictions throughout the County, is anticipated to be sufficient to complete the financing of identified projects.
• Solid Waste Cost Recovery Fee: The funding source is anticipated to be sufficient to complete the financing of identified improvements.
4. Designate the approximate dates on which the funding referred to in paragraph 3 is expected to be deposited into the appropriate account of fund. • PFIP Water Distribution: Not Applicable
• PFIP Sewer Collection: Not Applicable
• PFIP Storm Drainage: Not Applicable
• PFIP Transportation: Not Applicable
• Water Capacity Fee: A water capacity fee study was completed in 2025, and fees have been in place since May 2025.
• Sewer Capacity Fee: A water capacity fee study was completed in 2025, and fees have been in place since May 2025.
• Government Building Facilities Fee: It is not known when, if any, commitments will be made through development agreements for additional funding.
• Major Equipment Purchase Fee: It is not known when, if any, commitments will be made through development agreements for additional funding.
• Fire Facility Fee: A fire facility fee study was completed in 2020, and fees have been in place since 2007.
• Parks Acquisition & Improvement Fee: Grant funding and partnership agreements will be developed and funds appropriated on a case-by-case basis. The Parks Acquisition & Improvement Fee in 2017 is to ensure adequate park and recreation facilities can be built to meet the demand created by new residential development. • Neighborhood Park In Lieu Fees: Grant funding and partnership agreements will be developed and funds appropriated on a case-by-case basis. • Regional Transportation Impact Fee: Not Applicable
• Flood Development Impact Fee: It is not known when, if any, commitments will be made through development agreements for additional funding.
• Solid Waste Cost Recovery Fee: Not Applicable
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Notes:
5-YR (FY26-FY30) Capital Improvement Project information can also be found in the City’s FY26 Adopted Budget Book.
Exhibit 4: Five-Year Comprehensive Fund Summary
EXHIBIT 1
CITY OF MANTECA DEVELOPMENT FEE SCHEDULE
Values listed reflect the rates in effect at the time of publication and are subject to change without notification.
Effective January 1, 2024
City of Manteca Building Permit Fee Schedule
Fee Description Fee Code Unit Cost
TOTAL VALUATION-BUILDING PERMIT FEES
Residential & Commercial New Construction and Additions (Permit Fee) New Const Permit Permit Fee 0.80% of valuation Residential & Commercial New Construction and Additions (Plan Review Fee) New Const PC Plan review Fee 85% of permit fee Residential Remodels and Commercial TI's (Permit Fee) Remodel Permit Permit Fee 0.80% of valuation Residential Remodels and Commercial TI's (Plan Review Fee) Remodel PC Plan review Fee 85% of permit fee Permit Administration Fee- New Construction Permit Admin New Flat $ 364 Minimum Permit Fee - Flat $ 126
SINGLE FAMILY DWELLING FEES
Single Family Production Repeat SFD Prod Repeat Permit 0.80% of valuation Production Repeat Single Family Dwelling Administrative Fee SFD Repeat Admin Flat $ 364 MWELO Landscape Fee - Residential MWELO Residential MWELO Fee 11% of permit fee Plot Plan Revision Plot Plan Rev Per app $ 77
Master Plan Check Fees (SFD Track Housing) Master Plan PC Plan Check 2.4% of valuation
RESIDENTIAL FLAT FEES
Bathroom Remodel Or Repair Bathroom Remodel Per app $ 286 Electrical Appliances Electrical App Per app $ 73
Electrical Circuits (First)
Electrical Circ
Per app $ 90
Electrical Circuits (Each Additional) Per app $ 12
Electrical Panels Elec Panel Res Per app $ 119
ESS Energy Storage System Per app $ 304
EV Charg Station EV Charging Station Per app $ 311
Fence Fence Per app $ 233
Fireplace Insert Fireplace Insert Per app $ 130
Flag Pole Flag Pole Res Per app $ 351
Gas Piping System Gas Piping Per app $ 146
Grading Permit Fee (Building Admin Department) Grading Permit Per app $ 38 Hot Tub / Spa Portable Spa/Hot Tub Port Per app $ 74
HVAC System Replacement HVAC Residential Per app $ 79
Kitchen Remodel Or Repair (W/O Structural Modifications) Kitchen Remodel Per app $ 326 Misc. Inspection
Misc Insp Res
Per app $ 122
Misc. Each Additional Inspection Per app $ 79
Patio Covers & Gazebos Patio Cover Per app $ 413
Patio Covers & Gazebos (ICC/IAPMO Approved) Patio Cover ICC Per app $ 183 Plumbing Fixture Plumbing Fixture Per app $ 39
Re-Roof Residential Reroof Resident Per app $ 119
Sewer Repair Sewer Repair Per app $ 79
Shed Shed Per app $ 573
Shower / Bathtub Replacement Shower/Bath Rep Per app $ 122 Solar Photovoltaic - Residential (Rooftop) Solar PV Resid Per app $ 378 Solar Pool Heating System Solar Pool Heat Per app $ 109 Stucco or Siding Stucco / Siding Per app $ 119
Swimming Pool (No Master Plan) Swimming Pool Per app $ 645 Swimming Pool Master Plan Swimming Pool MP Per app $ 294 Swimming Pool With Approved Master Plan Swim Pool w/ MP Per app $ 339 Temp Power Pole Temp Power Pole Per app $ 39
Ventilation Fan Ventilation Fan Per app $ 79
EXHIBIT 1
Water Heater Replacement - (Like For Like) Water Heater Per app $ 79 Water Piping System Water Piping Sys Per app $ 146
Water Softener Water Softener Per app $ 79
Window Replacements Window Replace Per app $ 58
Permit Administration Fee- Residential Permit Admin Res Flat $ 77
COMMERCIAL FLAT FEES
Awning (First)
Awning
Per app $ 246
Awning (Each Additional) Per app $ 69
Cell Tower Cell Tower Per app $ 774
Commercial Coach Commercial Coach Per app $ 553
Electrical Panel Electric Pan Com Per app $ 181
Flag Pole Flag Pole Com Per app $ 365
HVAC System Replacement
HVAC Commercial
Per app $ 79
HVAC Replacement - Each Additional Per app $ 42
Misc. Inspection (1 Stop)
Misc Insp Com
Per app $ 113
Misc. Inspection (Each Additional Inspection) Per app $ 79 Photovoltaic System - Up To 50 kW
Solar PV Com
Per app $ 1,000
Photovoltaic System - Each Additional kW (51 - 250kW) Per app $ 7 Photovoltaic System - Each Additional kW (251 + kW) Per app $ 5 Reroof - First 10 Squares
Reroof Com
Per app $ 119
Reroof - Each Additional 10 Squares Per app $ 39
Sewer Repair Sewer Repair Per app $ 79
Sign - Free Standing / Pole Sign - Free/Pole Per app $ 335 Sign (Illuminated or Non-Illuminated) Sign - Illumin/ Non Illumin Per app $ 207 Swimming Pool - Less Than 1000 Sf Swim Pool Com < Per app $ 1,018 Swimming Pool - Over 1000 Sf Swim Pool Com > Per app $ 1,256 Tank Installation Tank Install Per app $ 207
Temp Power Pole Temp Power Pole Per app $ 38
Water Heater Replacement - (Like For Like) Water Heater Per app $ 75 Permit Administration Fee- Commercial Permit Admin Com Flat $ 70
OTHER/MISCELLANEOUS FEES
Board Of Appeals Application Fee Board Appeals Ap Per app $ 1,801 Business License Inspection Bus Lic Inspect Per app $ 122 Fee Deferral Fee Deferral Per app $ 347
Fee For Additional Plan Checking And For Plan Revisions: (Actual Cost) Add Plan Check Per hour $ 294 Misc. Inspection (Hourly Rate) Misc Insp hr Per hour $ 159 Misc. Plan Check (Hourly Rate) Misc PC hr Per hour $ 255 Permit Reissuance (Permits expired less than 1 Year with no changes to plans) Permit Reissue Per app $ 407
Permit Extension / Application Extension (Subject to approval of Building Official) Permit/App Exten Per app
$ 75
Plan Retention / Technology Fee Plan Retention Per app 5% of permit fee Reinspection Fee Reinspection Per unit $ 118
Service Requested Outside Of Regular Working Hours (3 Hour Min) Outside Reg Hour Per app $ 716 Special Inspection Application (For City List) Spec Insp App Per app $ 255 For services required but not listed above (at the applicable hourly rate) - Hourly Rate
DEMOLITION PERMIT FEES
Small Residential (i.e. Patio Cover, Shed, etc.) Small Res Demo Per app $ 52 Single Family Dwelling Single Fam Demo Per app $ 118
Commercial Demolition Commercial Demo Per app $ 373
Demolition Permits for Removal Of Underground Tanks Demo Tank Per app $ 159 Multifamily Demolition Multi Fam Demo Per app $ 373
HOURLY RATES BY POSITION
Chief Building Official
Hour by Position
per hour $ 303
Senior Plan Check Engineer per hour $ 255
Building Inspector per hour $ 159
Development Services Technician per hour $ 155
EXHIBIT 1
PLANNING DIVISION FEES APPLICABLE TO BUILDING PERMITS
Commercial, Multi-Family, Mixed (New) Plan Com M-F/Mix Per app $ 1,094 Commercial (Tenant Infill - Occupancy) Plan Com TI-Occ Per app $ 289 Residential (Addition - Minor) Plan Res Add Per app $ 128 Single Family Dwelling (Tract - Plot Plan) Plan SFD Plot Pl Per app $ 51 Signs Plan Signs Per app $ 250
Residential Master Plan - Plan Review Plan MP Review Per app $ 409 Long Range Planning Surcharge (per square foot, all new construction) Plan Long Range Per Sq. Ft. $ 0.18 MWELO Landscape Fee - Residential (if applicable) MWELO Resi MWELO Fee 11% of permit fee MWELO Landscape Fee - Commercial (if applicable) MWELO Com MWELO Fee 5% of permit fee Residential Construction Business License Tax (as originally adopted 6/20/94) Low or Very Low Density Residential $ 900 per dwelling unit Medium or High Density Residential $ 625 per dwelling unit Government Building Facilities Fee (rates effective 1/1/24 per City of Manteca Ordinance No. 1479) Low or Very Low Density Residential $ 5,955.84 per dwelling unit Medium Density Residential $ 4,966.84 per dwelling unit High Density Residential $ 4,470.01 per dwelling unit
Commercial Mixed Use $ 4,470.01 per dwelling unit
General Commercial $ 1.68 per s.f. bldg.
Neighborhood Commercial $ 1.68 per s.f. bldg.
Commercial Mixed Use $ 1.68 per s.f. bldg.
Heavy Industrial $ 0.64 per s.f. bldg.
Light Industrial $ 0.87 per s.f. bldg.
Business Park Industrial $ 1.68 per s.f. bldg.
Business Professional $ 2.21 per s.f. bldg.
Major Equipment Purchase Fee (rates effective 1/1/23)
Low or Very Low Density Residential $ 350 per dwelling unit Medium or High Density Residential $ 350 per dwelling unit Commercial Mixed Use $ 350 per dwelling unit
Retail Stores $ 0.12 per s.f. bldg.
Hotels, Motels $ 0.10 per s.f. bldg.
Markets $ 0.13 per s.f. bldg.
Professional Offices $ 0.09 per s.f. bldg.
Restaurants $ 0.14 per s.f. bldg.
Other Comm. (auto, steam cleaners, $ 0.14 per s.f. bldg. car wash, mortuaries and others)
Industrial: Includes utilities $ 0.08 per s.f. bldg.
Institutional: Includes hospitals, $ 0.08 per s.f. bldg. care homes, schools and churches
Fire Facilities Fee (rates effective 1/1/24 per City of Manteca Ordinance 1500) Residential
Single-Family $ 0.62 per s.f. bldg.
Multi-Family $ 1.05 per s.f. bldg.
Nonresidential
Commercial $ 0.39 per s.f. bldg.
Office $ 0.48 per s.f. bldg.
Industrial $ 0.17 per s.f. bldg.
Assisted Living/Nursing $ 5,443.49 per bed
Mobile Home Parks/Modular/Campsites $ 0.63 per s.f. bldg.
Park Acquisition & Improvements Fee (rates effective 1/1/24) Single Family Residence $ 4,840 per dwelling unit
Multiple Family Residence $ 3,378 per dwelling unit
Commercial/Industrial $ - per s.f. bldg.
Neighborhood Park-in-Lieu Fee (rates effective 1/1/24)
Single Family Residence $ 4,406 per dwelling unit
Multiple Family Residence $ 3,077 per dwelling unit
Commercial/Industrial $ - per s.f. bldg.
EXHIBIT 1
Existing Fee Parks (Only applicable to some projects) (rates effective 1/1/23) Neighborhood Park Portion Community Park Portion Total
Single Family Residence $ 2,274.72 per dwelling unit $ 2,485.50 per dwelling unit $ 4,760.22 per dwelling unit Multiple Family Residence $ 1,574.80 per dwelling unit $ 1,720.71 per dwelling unit $ 3,295.51 per dwelling unit Commercial/Industrial $ - per s.f. bldg. - -
Levee Impact Fee (rates effective 7/1/23 per Resolution No. R2019-xx Single Family Residence $ 23,333 per gross developable acre Multiple Family Residence $ 21,835 per gross developable acre Commercial $ 22,077 per gross developable acre
Industrial $ 17,293 per gross developable acre
Phase 3 Sewer Connection Charge (rates effective 12/3/03; fees do not apply to original Spreckels Park development) Land Use
Low or Very Low Density Residential $ 3,961 per dwelling unit Medium or High Density Residential $ 3,301 per dwelling unit Business Professional $ 1,493 per 1000 s.f. bldg
Neighborhood Commercial $ 1,640 per 1000 s.f. bldg
Commercial Mixed Use $ 1,640 per 1000 s.f. bldg
General Commercial $ 1,640 per 1000 s.f. bldg
Business Industrial Park *Subject to Public Works review Light Industrial $ 1,692 per 1000 s.f. bldg
Heavy Industrial $ 1,692 per 1000 s.f. bldg
WQCF Phase 3 Completion Charge (effective 7/20/09) Ord. No. 1411 Land Use
Low or Very Low Density Residential $ 2,003 per dwelling unit Medium or High Density Residential $ 1,802 per dwelling unit Business Professional $ 815 per 1000 s.f. bldg
Neighborhood Commercial $ 895 per 1000 s.f. bldg
Commercial Mixed Use $ 895 per 1000 s.f. bldg
General Commercial $ 895 per 1000 s.f. bldg
Business Industrial Park *Subject to Public Works Review Light Industrial $ 924 per 1000 s.f. bldg
Heavy Industrial $ 924 per 1000 s.f. bldg
Sewer PFIP Fee: Public Facilities Implementation Program Fees (rates effective 1/1/24, per Resolution No. R2013-31) Development fee to pay for sewer collection lines. Charged only in connection with a building; not for grading, paving, etc.
Land Use Zone 21 Zone 22 Zone 24 Zone 25 Zone 26
Very Low Density Residential $ 396 $ 2,464 $ 1,878 $ 444 $ 1,533 per dwelling Low Density Residential $ 396 $ 2,464 $ 1,878 $ 444 $ 1,533 per dwelling Medium Density Residential $ 290 $ 1,804 $ 1,372 $ 324 $ 1,121 per dwelling High Density Residential $ 290 $ 1,804 $ 1,372 $ 324 $ 1,121 per dwelling Non-residential $ 2.49 $ 15.44 $ 11.75 $ 2.79 $ 9.60 per gallon per day Solid Waste Service Initiation Fee: (rates effective 12/1/23, per Ordinance O2023-15) Very Low Density Residential $ 750.84 per dwelling unit Medium Density Residential $ 750.84 per dwelling unit
EXHIBIT 1
Storm Drainage PFIP Fee: Public Facilities Implementation Program Fees (rates effective 1/1/24, per Resolution No. R2013-31) Development fee to pay for storm drainage pipelines and channels. This fee is charged when a parcel of land is paved over or built upon, as for a commercial development, or for each home within a subdivision as it is built. Water that would have been absorbed into the ground is now runoff that must be handled by the City's drainage system. This fee does not apply to new construction on a site that is already paved (for example, existing buildings were demolished and are being replaced).
Land Use Zone 30 Zone 32 Zone 34 Zone 36 Zone 39
Very Low Density Residential $ 170 $ 2,055 $ 1,292 $ 3,148 $ 1,295 per dwelling Low Density Residential $ 68 $ 822 $ 519 $ 1,260 $ 519 per dwelling Medium Density Residential $ 567 $ 6,853 $ 4,311 $ 10,505 $ 4,314 per net acre High Density Residential $ 739 $ 8,911 $ 5,603 $ 13,653 $ 5,606 per net acre Business Professional $ 1,020 $ 12,338 $ 7,758 $ 18,905 $ 7,761 per net acre Neighborhood Commercial $ 1,020 $ 12,338 $ 7,758 $ 18,905 $ 7,761 per net acre Commercial Mixed Use $ 1,020 $ 12,338 $ 7,758 $ 18,905 $ 7,761 per net acre General Commercial $ 1,020 $ 12,338 $ 7,758 $ 18,905 $ 7,761 per net acre Business Industrial Park $ 792 $ 9,597 $ 6,034 $ 14,706 $ 6,037 per net acre Light Industrial $ 792 $ 9,597 $ 6,034 $ 14,706 $ 6,037 per net acre Heavy Industrial $ 792 $ 9,597 $ 6,034 $ 14,706 $ 6,037 per net acre Transportation PFIP Fee: Public Facilities Implementation Program Fees (rates effective 1/1/24) Development fee for construction and maintenance of roadways and improvements.
Land Use
Single Family Residential $ 10,327 per dwelling
Multi-Family Residential $ 7,217 per dwelling unit
General Office / Business Profess. $ 2,712 per 1000 s.f.
Medical Office $ 8,866 per 1000 s.f.
Community Commercial $ 8,149 per 1000 s.f.
Regional Commercial $ 12,380 per 1000 s.f.
Church $ 1,349 per 1000 s.f.
Clubhouse $ 12,410 per 1000 s.f.
Hotel $ 1,860 per room
Business Industrial Park *Subject to Development Services review Industrial Park / R&D $ 1,860 per 1000 s.f.
Distribution / High Cube Warehouse $ 990 per 1000 s.f.
Well Water PFIP: Public Facilities Implementation Program Fees (rates effective 1/1/24, per Resolution No. R2013-31) Development fee that pays for new water wells and distribution lines (In addition to connection fees above; applies to all land uses) Meter Size 5/8"x3/4" 1" 1-1/2" 2" 3" 4" 6" 8"
Groundwater Supply Fee $ 1,395 $ 2,326 $ 4,641 $ 7,428 $ 13,937 $ 23,231 $ 46,451 $ 74,326 Peaking Facility Fee $ 2,142 $ 3,579 $ 7,137 $ 11,427 $ 21,440 $ 35,739 $ 71,456 $ 114,333 Distribution System Fee $ 903 $ 1,508 $ 3,003 $ 4,804 $ 9,013 $ 15,028 $ 30,048 $ 48,078 Total $ 4,440 $ 7,413 $ 14,781 $ 23,659 $ 44,390 $ 73,998 $ 147,955 $ 236,737 Fees for New Connections to City Water, all zones (rates effective 1/1/24, per Ordinance 1422) Meter Size 5/8"x3/4" 1" 1-1/2" 2" 3" 4" 6" 8"
Meter Installation Fee $ 404 $ 571 $ 989 $ 1,150 $ 5,443 $ 6,597 $ 18,663 $ 24,066 Surface Water Debt Service Fee $ 5,163 $ 8,831 $ 17,608 $ 28,182 $ 52,877 $ 88,141 $ 176,220 $ 281,982 Surface Water Capital Fee $ 161 $ 270 $ 535 $ 856 $ 1,605 $ 2,678 $ 5,357 $ 8,574 Total $ 5,728 $ 9,672 $ 19,132 $ 30,188 $ 59,925 $ 97,416 $ 200,240 $ 314,622 Agricultural Mitigation Fee (rates effective 3/1/23) Applies when development converts 'important farmland' to private urban uses.
All Development $ 3,418.02 per gross acre
Manteca Unified School District Residential/Commercial Property Developer Fee (rates effective 7/27/22) New Development Residential $ 4.79 per s.f. bldg.
This fee is paid directly to the School District - Call 209-825- 3200, ext. 50858 for more information.
Additions to Existing Residential $ 4.79 per s.f. bldg.
Senior Housing $ 0.78 per s.f. bldg.
Commercial/Industrial $ 0.78 per s.f. bldg.
Self-Storage Commercial $ 0.2618 per s.f. bldg.
EXHIBIT 1
Ripon Unified School District Residential Property Developer Fee (rates effective 8/21/20) Residential
New Construction- Dwellings $ 4.45 per s.f. bldg.
This fee is paid directly to the School District - call 209-599- 2131 for more information.
Additions > 500 SF $ 4.08 per s.f. bldg.
Commercial Use $ 0.66 per s.f. bldg.
San Joaquin County Facilities Fee (rates effective 1/1/24) This is a County fee collected by the City of Manteca - call the County at 209-468-3216 for more information.
Residential
Single Family $ 3,622 per dwelling unit
Multiple Family $ 2,685 per dwelling unit
Non-Residential
Retail $ 0.60 per s.f. bldg.
Office $ 0.89 per s.f. bldg.
Industrial $ 0.17 per s.f. bldg.
San Joaquin County Regional Transportation Impact Fee (rates effective 7/1/23) This is a County fee collected by the City of Manteca - call the County at 209-468-3913 for more information.
Residential
Single Family $ 4,440.75 per dwelling unit
Multiple Family $ 2,664.44 per dwelling unit
Non-Residential
Retail $ 1.76 per s.f. bldg.
Office/Service $ 2.22 per s.f. bldg.
Commercial/Industrial $ 1.35 per s.f. bldg.
Warehouse $ 0.55 per s.f. bldg.
San Joaquin County Multi-Species Habitat & Open Space Conservation Plan Fee (rates effective 1/1/24) This fee is collected by the City of Manteca - call 209-468-3913 (SJ Council of Governments) for more information.
Multi-Purpose Vernal Pool Vernal Pool
Open Space Natural Agriculture (Uplands) (Wetted)
Cat. B/Pay A Cat. D/Pay B Cat. C/Pay B Cat. E/Pay C Cat. E/Pay C All Development $ 8,918 $ 17,833 $ 17,833 $ 69,408 $ 177,724 per gross acre Strong Motion Instrumentation Program (SMIP): State Earthquake Fee Residential 0.00013 x building valuation
Commercial 0.00028 x building valuation
California Building Standards Commission (CBSC) Green Building Fund Fee (rates effective 1/1/09 per State Bill 1473) Valuation Fee
$1 to $25,000 $ 1.00
$25,001 to $50,000 $ 2.00
$50,001 to $75,000 $ 3.00
$75,001 to $100,000 $ 4.00
$100,001 and up add $1.00 for each additional $25,000 or fraction thereof EXHIBIT 1
FIRE PREVENTION PERMIT FEES
Fee Description Fee Code Unit Cost
Fire Prevention Plan Review & Inspection (New Commercial) Fire Prev New Con Per app 0.2% of valuation Fire Alarm Systems (new or TI) (plan check and inspection) 1-50 Devices
Fire Alarm
Per app $ 260
> 50 Devices Per app $ 371
Fire Suppression / Protection Sys.
Residential - Custom Fire Sup Res Cus Per app $ 60
Residential - Master Plan Fire Sup Res MP Per app $ 250 Fire Suppression / Protection Sys. - Commercial - New
1 - 100 (plus any consultant fee)
Fire Sup Com New
Per app $ 492
101 - 300 (plus any consultant fee) Per app $ 660
301 - 700 (plus any consultant fee) Per app $ 820
>701 (plus any consultant fee) Per app $ 1,028
Fire Suppression / Protection Sys. - Commercial - TI
1 - 10
Fire Sup Com TI
Per app $ 141
11 - 50 Per app $ 244
51-100 Per app $ 315
>101 Per app $ 473
Automatic Fire Extinguishing System (Halon/Cleaning Agent, Hood Auto Fire Ext Sys Per app $ 166 Fire Pump Fire Pump Per app $ 363
Tank Installation / Removal
Underground Install Tank Below - Fire Per app $ 92
Underground Remove Tank Bel Rem - Fir Per app $ 72
Aboveground Install Tank Above - Fire Per app $ 124
Aboveground Remove Tank Above Rem - Fir Per app $ 107
Solar Power Systems
Commercial Solar PV Com Fir Per app $ 50
Fire Addendums Addendums Per app $ 158
042324
EXHIBIT 2
Fiscal Year 2024-2025
Fund Name (number) Purpose of Transfer IN OUT
Major Equipment Purcahse Fee (260) None
Regional Transportation (430) None
Parks (500) None
Fire Facility (530) None
Government Building Facilities (540) None
PFIP Storm Drainage (580) None
PFIP Transportation (590) None
PFIP Sewer Collection (630)
Transfer In from General Fund of
$350,000 - 50% of Excise Tax to PFIP
Sewer; Transfer In from Interfund
Transfer $882,268 for CIP 22040 FY25
Mid-Yeear Adjustment for Rate Fee
Study should have not been paid using
PFIP funding. $1,232,268
Sewer Connection (650) None
Solid Waste Cost Recovery (670) None
Water Connection/Surface Water (690) None
PFIP Water Collection (700) None
Sewer and Water Connection Fee Loans
Bond Title: Original Amount: Balance as of FY25 Interest Rate Date of Repayment 2009 Sewer Revenue Bond $19,000,000 $18,440,000 4.875-5.75% 12/1/2036 2012 Sewer Revenue Bond $22,690,000 $6,975,000 5.00-4.00% 12/1/2033 2012 Water Revenue Bond $35,840,000 $19,820,000 5% 7/1/2033
FUND TRANSFERS IN/OUT
Fiscal Year 2024-2025
EXHIBIT 3
PFIP Transportation – Project Listing
Fund 590
Project Number Title
CIP# 11034 SR 120/McKinley Interchange
CIP# 19005 2025 PFIP Sewer, Water, & Storm
Drain Update
FY26 ENG CIP 26004 Well 31 Water Supply Project
FY26 ENG CIP 26005 ENG Link 22 (PFIP)
AB1600 | Manteca
Fund 240 - Highway Interchange EXHIBIT 4
*Exhibit 4 Note: FY25 Actuals for the fund balances, revenues and expenses shown in below fund tables are based on unaudited FY25 data 240 - Highway Interchange
Comprehensive Fund Summary
Category FY 2021
Actuals
FY 2022
Actuals
FY 2023
Actuals
FY 2024
Actuals
FY 2025
Actuals
Beginning Fund Balance $47,741 $48,680 $47,823 $48,766 48,766 Revenues
Investment Earnings $939 -$857 $943 - -
Total Revenues $939 -$857 $943 - -
Expenditures
Total Expenditures - - - - -
Total Revenues Less Expenditures $939 -$857 $943 - -
Ending Fund Balance $48,680 $47,823 $48,766 $48,766 $48,766 Fund Note:
Highway Interchange Fee: The fee has been
replaced by the Public Facilities Implementation
Plan (PFIP) Transportation Fee and is no longer
being collected. Fund remaining in this account
will be allocated to specific projects that meet
the fee criteria.
Fund 260 - Major Equipment Purchase EXHIBIT 4
AB1600 | Manteca
260 - Major Equipment Purchase Fee
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY 2024
Actuals
FY2025
Actuals
Beginning Fund Balance $854,482 $1,128,506 $907,616 $1,271,150 $1,687,947 Revenues
Charges for Services $379,906 $348,449 $330,948 $368,361 $416,331 Investment Earnings $12,660 -$17,567 $32,586 $48,436 $83,479 Total Revenues $392,566 $330,882 $363,534 $416,797 $499,810 Expenditures
Capital Outlay - $551,772 - - $602,801
Debt Service $118,542 - - - -
Total Expenditures $118,542 $551,772 - - $602,801
Total Revenues Less Expenditures $274,024 -$220,890 $363,534 $416,797 -$102,991 Ending Fund Balance $1,128,506 $907,616 $1,271,150 $1,687,947 $1,584,956 Fund 430 - RTIF EXHIBIT 4
AB1600 | Manteca
430 - RTIF
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $14,297,326 $16,296,581 $19,004,725 $18,147,602 $23,361,832 Revenues
Charges for Services $2,562,128 $3,056,918 $2,264,003 $3,430,490 $4,303,493 Investment Earnings $124,982 -$299,074 $259,606 $665,449 $1,236,835 Other Revenues $37 - - $1,172,435 -
Total Revenues $2,687,147 $2,757,844 $2,523,609 $5,268,374 $5,540,328 Expenditures
Professional Services - $24,206 $8,371 $8,680 -
Claims & Insurance $672,009 - - - $272,324
Capital Improvement $15,883 $25,494 $3,372,361 $45,465 $783,663 Total Expenditures $687,892 $49,700 $3,380,732 $54,145 $1,055,987 Total Revenues Less Expenditures $1,999,255 $2,708,144 -$857,123 $5,214,229 $4,484,341 Ending Fund Balance $16,296,581 $19,004,725 $18,147,602 $23,361,832 $27,846,172 Fund 500 - Parks Acquisition & Improvement EXHIBIT4
AB1600 | Manteca
500 - Parks Acquisition & Improvement
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $7,153,962 $9,929,562 $14,054,416 $14,893,010 $19,993,821 Revenues
Charges for Services $4,638,320 $4,585,772 $3,587,446 $4,803,724 $6,485,897 Investment Earnings $102,432 -$194,979 $104,667 $545,085 - Total Revenues $4,740,752 $4,390,793 $3,692,113 $5,348,809 $6,485,897 Expenditures
Professional Services $82,855 - - - $110,315
Administrative Expenses $168,325 $168,325 $172,000 $203,896 $182,675 Capital Improvement $1,713,972 $97,615 - $44,102 $674,506 Transfer out $2,681,519
Total Expenditures $1,965,152 $265,940 $2,853,519 $247,998 $967,496 Total Revenues Less Expenditures $2,775,600 $4,124,853 $3,520,112 $5,100,811 $5,518,401 Ending Fund Balance $9,929,562 $14,054,416 $14,893,010 $19,993,821 $25,512,222 Fund 510- Neighborhood Park In Lieu Fee EXHIBIT 4
AB1600 | Manteca
510- Neighborhood Park In Lieu Fee
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance - - - $3,998,451 $4,125,736
Revenues
Charges for Services - - $1,318,549 - $194,239
Investment Earnings - - $21,438 $127,285 -
Total Revenues - - $1,339,987 $127,285 $194,239
Expenditures
Capital Improvement - - $23,054 - -
Total Expenditures - - $23,054 - -
Total Revenues Less Expenditures - - $1,316,933 $127,285 $194,239 Ending Fund Balance - - $1,316,933 $4,125,736 $4,319,975 Fund Note: The neighborhood Park In Lieu
Fee was split away from Fund 500 in Fiscal
Year 2023. Activities for these fees were
captured in Fund 500 for prior years.
There was a fund balance adjustment
between FY23 and FY24 when breaking out
the neighborhood Park In Lieu Fee.
Staff are currently identifying playground
enhancements for various community and
neighborhood parks in the upcoming fiscal
year to utilize the $4.3 million balance.
Fund 530 - Fire Facilities Fees EXHIBIT 4
AB1600 | Manteca
530 - Fire Facilities Fees
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance - - - $3,625,926 $5,554,523
Revenues
Charges for Services - - $1,152,790 $1,899,232 $2,492,372 Investment Earnings - - $34,305 $124,761 $308,472
Total Revenues - - $1,187,095 $2,023,993 $2,800,844
Expenditures
Professional Services - - - - $21,870
Capital Outlay - - - $95,396 $1,452,718
Total Expenditures - - - $95,396 $1,474,588
Total Revenues Less Expenditures - - $1,187,095 $1,928,597 $1,326,256 Ending Fund Balance - - $1,187,095 $5,554,523 $6,880,779 Fund Note: The Fire Facilities Fees was split away from Fund 540 in Fiscal Year 2023. Activities for these fees were captured in Fund 540 for prior years.
There was a fund balance adjustment between FY23 and FY24 when breaking out the Fire Facilities Fee.
Fund 540 - Government Facilities Fees EXHIBIT 4
AB1600 | Manteca
540 - Government Facilities Fees
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $18,237,732 $23,767,440 $29,834,641 $32,785,481 $40,004,308 Revenues
Charges for Services $6,582,755 $7,187,026 $5,081,826 $6,069,135 $7,333,739 Investment Earnings $83,280 -$456,661 $307,846 $1,149,692 $2,158,409 Total Revenues $6,666,035 $6,730,365 $5,389,672 $7,218,827 $9,492,148 Expenditures
Professional Services $6,716 $5,850 - - $450,444
Supplies $28,737 - - - -
Capital Outlay $605,613 $657,314 - - -
Capital Improvement $483,967 - - - $47,418
Debt Service $11,294 - - - -
Transfer out $2,438,832
Total Expenditures $1,136,327 $663,164 $2,438,832 - $497,862 Total Revenues Less Expenditures $5,529,708 $6,067,201 $2,950,840 $7,218,827 $8,994,286 Ending Fund Balance $23,767,440 $29,834,641 $32,785,481 $40,004,308 $48,998,594 Fund 570 - Flood Protection Improvement EXHIBIT 4
AB1600 | Manteca
570 - Flood Protection Improvement
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $632 $3,494 -$3,171 $6,595 $31,074 Revenues
Charges for Services - - - - $5,155
Investment Earnings $2,862 -$6,665 $9,766 $24,479 -
Total Revenues $2,862 -$6,665 $9,766 $24,479 $5,155
Expenditures
Total Expenditures - - - - -
Total Revenues Less Expenditures $2,862 -$6,665 $9,766 $24,479 $5,155 Ending Fund Balance $3,494 -$3,171 $6,595 $31,074 $36,229 Fund 580 - PFIP Drainage EXHIBIT 4
AB1600 | Manteca
580 - PFIP Drainage
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $1,567,954 $2,035,997 $2,286,051 $2,596,071 $3,182,024 Revenues
Charges for Services $1,026,477 $954,203 $592,169 $775,943 $1,189,632 Investment Earnings $59,259 -$146,713 $124,717 $292,074 $482,862 Total Revenues $1,085,737 $807,491 $716,886 $1,068,016 $1,672,494 Expenditures
Professional Services $399,651 $402,348 $241,930 $148,614 $221,627 Administrative Expenses $67,510 $70,990 $74,000 $84,177 $78,747 Capital Improvement - - $5,090 $161,407 $152,088
Operating Fees $998 $1,073 $1,161 $1,249 $1,312
Debt Service $149,534 $83,025 $84,685 $86,616 -
Total Expenditures $617,694 $557,437 $406,866 $482,063 $453,774 Total Revenues Less Expenditures $468,043 $250,054 $310,020 $585,954 $1,218,720 Ending Fund Balance $2,035,997 $2,286,051 $2,596,071 $3,182,024 $4,400,744 Fund 590 - PFIP Transportation EXHIBIT 4
AB1600 | Manteca
590 - PFIP Transportation
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $25,296,857 $31,643,086 $38,574,617 $44,047,016 $48,341,580 Revenues
Charges for Services $9,486,937 $9,942,152 $8,311,969 $10,669,496 $12,366,491 Investment Earnings $346,551 -$376,695 $501,492 $1,017,095 $1,920,969 Other Revenues - $200,000 - - -
Total Revenues $9,833,488 $9,765,457 $8,813,461 $11,686,592 $14,287,460 Expenditures
Professional Services $4,505 $6,935 $13,312 $11,490 $18,843 Administrative Expenses $70,330 $76,990 $79,000 $87,893 $83,873 Capital Improvement $3,412,424 $2,750,000 $3,248,750 $6,378,202 $6,342,652 PFIP Credit Reimbursement - - - $914,443 -$1,016,511
Total Expenditures $3,487,259 $2,833,926 $3,341,062 $7,392,028 $5,428,856 Total Revenues Less Expenditures $6,346,229 $6,931,531 $5,472,399 $4,294,563 $8,858,04 Ending Fund Balance $31,643,086 $38,574,617 $44,047,016 $48,341,580 $57,200,184 Fund 630 - PFIP Wastewater EXHIBIT 4
AB1600 | Manteca
630 - PFIP Wastewater
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance -$5,197,834 -$10,408,587 -$9,558,295 -$10,035,958 -$12,339,818 Revenues
Charges for Services $1,220,538 $1,025,052 $1,298,910 $1,339,942 $1,719,848 Investment Earnings $7,256 -$171,296 $131,612 $343,589 $593,409 Transfers $388,225 $472,613 -$635,431 -$3,288,111 $882,268 Total Revenues $1,616,019 $1,326,369 $795,091 -$1,604,580 $3,195,525 Expenditures
Professional Services $7,607 $302,653 $393,218 $239,782 $32,462 Administrative Expenses $67,510 $70,990 $74,000 $84,177 $78,747 Capital Outlay - - $697,879 - -
Capital Improvement $6,564,094 -$3,023 - - -
Debt Service $187,561 $105,457 $107,657 $109,927 -
PFIP Credit Reimbursement - - - $265,394 -$163,326
Total Expenditures $6,826,772 $476,077 $1,272,754 $699,280 -$52,117 Total Revenues Less Expenditures -$5,210,753 $850,292 -$477,663 -$2,303,859 $3,247,642 Ending Fund Balance -$10,408,587 -$9,558,295 -$10,035,958 -$12,339,818 -$9,092,176 Fund Note:
The five-year fund summary for this
fund shows all assets, pooled cash and
all liabilities and fund equity.
This differs from fund table in FY26
Adopted Budget book as it only
reflected pooled cash.
Fund 650 - Wastewater Improvement
AB1600 | Manteca
EXHIBIT 4
650 - Wastewater Improvement
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance -$1,853,501 $2,339,677 $8,787,315 $13,657,952 $20,087,051 Revenues
Charges for Services $5,722,658 $6,903,978 $5,303,326 $6,238,728 $7,300,017 Investment Earnings $66,579 -$302,212 $329,191 $905,957 $1,681,484 Other Revenues $37,808 $645,266 - - -
Total Revenues $5,827,045 $7,247,032 $5,632,517 $7,144,685 $8,981,501 Expenditures
Capital Improvement $802,848 $332 - - $5,352,722
Debt Service $831,019 $799,062 $761,880 $715,586 $677,610 Total Expenditures $1,633,867 $799,394 $761,880 $715,586 $6,030,332 Total Revenues Less Expenditures $4,193,178 $6,447,638 $4,870,637 $6,429,099 $2,951,169 Ending Fund Balance $2,339,677 $8,787,315 $13,657,952 $20,087,051 $23,038,220 Fund 670 - Solid Waste Cost Recovery EXHIBIT 4
AB1600 | Manteca
670 - Solid Waste Cost Recovery
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $512,333 $437,287 $810,673 $886,732 $1,560,256 Revenues
Charges for Services $343,886 $419,833 $273,591 $635,236 $885,117 Investment Earnings $9,470 -$10,367 $20,881 $38,289 $98,640 Total Revenues $353,355 $409,466 $294,472 $673,524 $983,757 Expenditures
Benefits - $14,799 $9,986 - -
Supplies - - $182,362 - -
Capital Outlay $428,402 - - - $247,600
Salaries - $21,281 $26,065 - -
Total Expenditures $428,402 $36,080 $218,413 - $247,600 Total Revenues Less Expenditures -$75,046 $373,386 $76,059 $673,524 $736,157 Ending Fund Balance $437,287 $810,673 $886,732 $1,560,256 $2,296,413 Fund 690 - Water Improvement EXHIBIT 4
AB1600 | Manteca
690 - Water Improvement
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $8,863,706 $11,309,079 $14,072,092 $16,491,316 $20,998,000 Revenues
Intergovernmental - - - - -
Charges for Services $4,222,713 $5,290,063 $3,347,872 $6,344,573 $3,772,364 Investment Earnings $50,847 -$404,427 $468,229 $1,042,899 $1,348,801 MISC Revenues - - - - $26,000
Total Revenues $4,273,560 $4,885,636 $3,816,101 $7,387,473 $5,147,165 Expenditures
Professional Services - $324,913 $326,115 $324,654 $118,825 Supplies $196,360 $200,822 $327,530 $491,010 $1,315,965 Transfers Out $787,920 $787,920 - - -
Administrative Expenses $59,180 $59,180 $61,000 $72,312 $91,936 Capital Outlay - - - - $790,810
Capital Improvement - - - $1,335,413 $4,300,334
Debt Service $784,726 $749,788 $682,231 $657,401 $583,620 Total Expenditures $1,828,186 $2,122,623 $1,396,877 $2,880,789 $7,201,490 Total Revenues Less Expenditures $2,564,915 $2,763,013 $2,419,225 $4,506,683 -$2,054,324 Ending Fund Balance $11,309,079 $14,072,092 $16,491,316 $20,998,000 $18,943,675 Fund - PFIP Water EXHIBIT 4
AB1600 | Manteca
Fund 700
Comprehensive Fund Summary
Category FY 2021
Actuals
FY2022
Actuals
FY2023
Actuals
FY2024
Actuals
FY2025
Actuals
Beginning Fund Balance $2,096,032 $4,992,659 $8,591,329 $11,083,892 $15,934,421 Revenues
Charges for Services $3,382,993 $3,919,607 $2,739,499 $4,909,471 $8,628,006 Investment Earnings $64,489 -$214,873 $162,873 $608,631 $1,252,992 Transfers -$294,055 - -$282,886 -$19,279 -$386,080
Total Revenues $3,153,427 $3,704,734 $2,619,487 $5,498,824 $9,494,919 Expenditures
Professional Services $7,370 $10,237 $27,839 $15,309 $32,462 Administrative Expenses $67,510 $70,990 $74,000 $84,177 $78,747 Capital Improvement $128,611 - - - -
Debt Service $53,309 $24,837 $25,085 $25,405 -
PFIP Credit Reimbursement - - - $523,403 -$523,403
Total Expenditures $256,800 $106,064 $126,924 $648,295 -$412,194 Total Revenues Less Expenditures $2,896,627 $3,598,670 $2,492,563 $4,850,529 $9,907,112 Ending Fund Balance $4,992,659 $8,591,329 $11,083,892 $15,934,421 $25,841,534