Details presented in Attachment 1.
Fee Type Fund
Adjusted Beg. Bal
(7/1/21)
Additions: Fee
Collected/ Interest
Rev.
Other
Financing
Sources
Expenses &
Refunds
Adjusted for
Assets
Capitalized - Net
of Depreciation
Ending Fund
Balance (6/30/22)
Reconciliation to
Available Balance Encumbrances
Available
Balance
Public Facility Impact Fee:
Roadway Facilities - City 44 8,244,239.54 888,307.06 (165,817.00) 8,966,729.60 (328,901.60) 8,637,828.00 Roadway Facilities - Developer 54 6,038,737.38 944,854.08 (4,726.00) 6,978,865.46 76,590.61 7,055,456.07 Traffic Signal Facilities - City 45 324,182.14 57,936.93 (14,555.00) 367,564.07 (6,413.23) 361,150.84 Traffice Signal Facilities - Developer 55 664,794.35 47,961.93 (4,726.00) 708,030.28 (69,962.61) 638,067.67 Fire Facilities - City 46 1,559,958.70 99,651.08 (26,724.00) 1,632,885.78 11,735.98 1,644,621.76 Fire Facilities - Developer 56 2,165,510.57 76,488.58 (4,726.00) 2,237,273.15 34,806.98 2,272,080.13 Police Facilities - City 47 2,589,505.94 113,229.00 (34,154.00) 2,668,580.94 39,851.12 2,708,432.06 Police Facilities - Developer 57 1,873,728.46 139,854.78 (4,726.00) 2,008,857.24 14,746.12 2,023,603.36 Parks Facilities - City 48 915,848.05 159,031.37 (26,493.00) 1,048,386.42 (13,499.53) 1,034,886.89 Parks Facilities - Developer 58 (70,768.40) 190,398.52 (4,726.00) 114,904.12 (49,189.55) 65,714.57 PW Corp Yard Facilities - City 92 0.00 190.36 0.00 190.36 (190.36) 0.00 PW Corp Yard Facilities - Developer 93 0.00 190.36 0.00 190.36 (190.36) 0.00 Info Tech Facilities - City 94 0.00 147.26 0.00 147.26 (147.26) 0.00 Info Tech Facilities - Developer 95 0.00 147.30 0.00 147.30 (147.30) 0.00 Admin Facilities - City 96 0.00 680.00 0.00 680.00 (680.00) 0.00 Park reserve - Capital Project 442 1,205,834.36 236,863.20 (65,659.00) 0.00 1,377,038.56 412,850.00 1,789,888.56 Wastewater Facility- 550 12,178,236.73 251,710.38 0.00 (78,312.03) 12,351,635.08 (1,371,223.56) 10,980,411.52 line Component
Wastewater Facility- 551 62,524,115.70 2,238,599.89 (3,066.00) (5,715,601.41) 59,044,048.18 (37,550,065.13) (744,559.96) 20,749,423.09 Plant Component
Water Facility - Wells 556 49,408,736.17 2,723,725.69 0.00 (596,552.95) 51,535,908.91 (15,514,584.89) (265,292.11) 35,756,031.91 Refuse Capital 562 1,148,808.82 262,674.86 (171,170.69) (48,961.29) 1,191,351.70 (37,774.09) 1,153,577.61 Equipment Charge
Water Facility - Mains 566 9,623,359.41 476,896.33 0.00 (98,022.88) 10,002,232.86 (2,111,714.01) 7,890,518.85 Water System Operations 557 795,858.16 633,408.33 (379,080.22) 1,050,186.27 1,050,186.27 044 Facilities-Roadways
MMC 17 62 040
Revenues
Investment Earnings (306,408.10) $
Public Facilities Impact Fees 1,194,715.16
Total Revenues 888,307.06
Expenditures
Operating Expenses 165,817.00
Total Expenditures 165,817.00
Net Income (Loss) 722,490.06
Fund Balance - Beginning of Year 8,244,239.54
Fund Balance - End of Year 8,966,729.60
Reconciliation to Cash Available:
Receivable (673,159.60)
Change in Fair Value (positive)/negative 344,258.00
Cash Balance 8,637,828.00
Encumbrances -
Balance 8,637,828.00$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
045 Facilities-Traffic Signals
MMC 17 62 040
Revenues
Investment Earnings (12,480.68) $
Public Facilities Impact Fees 70,417.61
Total Revenues 57,936.93
Expenditures
Operating Expenses 14,555.00
Total Expenditures 14,555.00
Net Income (Loss) 43,381.93
Fund Balance - Beginning of Year 324,182.14
Fund Balance - End of Year 367,564.07
Reconciliation to Cash Available:
Receivable (20,807.23)
Change in Fair Value (positive)/negative 14,394.00
Cash Balance 361,150.84
Encumbrances -
Balance 361,150.84$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
046 Facilities-Fire
MMC 17 62 040
Revenues
Investment Earnings (58,922.73) $
Public Facilities Impact Fees 158,573.81
Total Revenues 99,651.08
Expenditures
Operating Expenses 26,724.00
Total Expenditures 26,724.00
Net Income (Loss) 72,927.08
Fund Balance - Beginning of Year 1,559,958.70
Fund Balance - End of Year 1,632,885.78
Reconciliation to Cash Available:
Receivable (53,810.02)
Change in Fair Value (positive)/negative 65,546.00
Cash Balance 1,644,621.76
Encumbrances -
Balance 1,644,621.76$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
047 Facilities-Police
MMC 17 62 040
Revenues
Investment Earnings (98,018.74) $
Public Facilities Impact Fees 211,247.74
Total Revenues 113,229.00
Expenditures
Operating Expenses 34,154.00
Total Expenditures 34,154.00
Net Income (Loss) 79,075.00
Fund Balance - Beginning of Year 2,589,505.94
Fund Balance - End of Year 2,668,580.94
Reconciliation to Cash Available:
Receivable (68,092.88)
Change in Fair Value (positive)/negative 107,944.00
Cash Balance 2,708,432.06
Encumbrances
Balance 2,708,432.06$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
048 Facilities-Parks
MMC 17 62 040
Revenues
Investment Earnings (35,802.49) $
Operating Transfer (442) 34,143.00
Public Facilities Impact Fees 160,690.86
Total Revenues 159,031.37
Expenditures
Operating Expenses 26,493.00
Total Expenditures 26,493.00
Net Income (Loss) 132,538.37
Fund Balance - Beginning of Year 915,848.05
Fund Balance - End of Year 1,048,386.42
Reconciliation to Cash Available:
Receivable (54,744.53)
Change in Fair Value (positive)/negative 41,245.00
Cash Balance 1,034,886.89
Encumbrances -
Balance 1,034,886.89$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
092 Facilities-PW Corp Yard
MMC 17 62 040
Revenues
Public Facilities Impact Fees 190.36 $
Total Revenues 190.36
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 190.36
Fund Balance - Beginning of Year -
**Prior Year Adjustment -
Adjusted Fund Balance - Beginning of Year -
Fund Balance - End of Year 190.36
Reconciliation to Cash Available:
Receivable (190.36)
Cash Balance -
Encumbrances -
Balance -$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
094 Facilities-Info Tech
MMC 17 62 040
Revenues
Public Facilities Impact Fees 147.26 $
Total Revenues 147.26
Expenditures
Operating Expenses -
Park Reserve CIP (442)
Total Expenditures -
Net Income (Loss) 147.26
Fund Balance - Beginning of Year -
**Prior Year Adjustment -
Adjusted Fund Balance - Beginning of Year -
Fund Balance - End of Year 147.26
Reconciliation to Cash Available:
Receivable (147.26)
Cash Balance -
Encumbrances -
Balance -$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
096 Facilities-Admin Fee
MMC 17 62 040
Revenues
Investment Earnings -$
Operating Transfer (442) -
Public Facilities Impact Fees 680.00 $
Total Revenues 680.00
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 680.00
Fund Balance - Beginning of Year -
**Prior Year Adjustment -
Adjusted Fund Balance - Beginning of Year -
Fund Balance - End of Year 680.00
Reconciliation to Cash Available:
Receivable (680.00)
Cash Balance -
Encumbrances -
Balance -$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
442 Park Reserve Capital Improvements
MMC 17 38 010
Revenues
Investment Earnings (62,835.80) $
Park Zone Fees 298,964.00
Rent of Facilities 735.00
Total Revenues 236,863.20
Expenditures
Professional Services -
Total Expenditures -
Other Financing Sources (Uses)
Transfer out-Facilities-Park (048) 34,143.00
Transfer out-Facilities-Park (058) 31,516.00
Total Other Financing Sources (Uses) 65,659.00
Net Income (Loss) 171,204.20
Fund Balance - Beginning of Year 1,205,834.36
Prior Year Adjustment -
Adjusted Fund Balance - Beg of Year 1,205,834.36
Fund Balance - End of Year 1,377,038.56
Reconciliation to Cash Available:
Receivable (92,585.00)
Change in Fair Value (positive)/negative 71,335.00
Liabilities* 434,100.00
1,789,888.56
Encumbrances & Vouchers Payable -
Balance 1,789,888.56$
054 Facilities-Roadways-Developer
MMC 17 62 040
Revenues
Investment Earnings (251,502.52) $
Public Facilities Impact Fees 1,196,356.60
Total Revenues 944,854.08
Expenditures
Operating Expenses 4,726.00
Total Expenditures 4,726.00
Net Income (Loss) 940,128.08
Fund Balance - Beginning of Year 6,038,737.38
Fund Balance - End of Year 6,978,865.46
Reconciliation to Cash Available:
Receivable (313,248.60)
Change in Fair Value (positive)/negative 281,193.00
Liabilities 108,646.21
Cash Balance 7,055,456.07
Encumbrances -
Balance 7,055,456.07$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
055 Facilities-Traffic Signals-Developer
MMC 17 62 040
Revenues
Investment Earnings (22,573.53) $
Public Facilities Impact Fees 70,535.46
Total Revenues 47,961.93
Expenditures
Operating Expenses 4,726.00
Total Expenditures 4,726.00
Net Income (Loss) 43,235.93
Fund Balance - Beginning of Year 664,794.35
Fund Balance - End of Year 708,030.28
Reconciliation to Cash Available:
Receivable (95,392.61)
Change in Fair Value (positive)/negative 25,430.00
Cash Balance 638,067.67
Encumbrances -
Balance 638,067.67$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
056 Facilities-Fire-Developer
MMC 17 62 040
Revenues
Investment Earnings (82,349.71) $
Public Facilities Impact Fees 158,838.29
Total Revenues 76,488.58
Expenditures
Operating Expenses 4,726.00
Total Expenditures 4,726.00
Net Income (Loss) 71,762.58
Fund Balance - Beginning of Year 2,165,510.57
Fund Balance - End of Year 2,237,273.15
Reconciliation to Cash Available:
Receivable (55,746.02)
Change in Fair Value (positive)/negative 90,553.00
Cash Balance 2,272,080.13
Encumbrances
Balance 2,272,080.13$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
057 Facilities-Police-Developer
MMC 17 62 040
Revenues
Investment Earnings (71,747.07) $
Public Facilities Impact Fees 211,601.85
Total Revenues 139,854.78
Expenditures
Operating Expenses 4,726.00
Total Expenditures 4,726.00
Net Income (Loss) 135,128.78
Fund Balance - Beginning of Year 1,873,728.46
Fund Balance - End of Year 2,008,857.24
Reconciliation to Cash Available:
Receivable (65,903.88)
Change in Fair Value (positive)/negative 80,650.00
Cash Balance 2,023,603.36
Encumbrances -
Balance 2,023,603.36$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
58 Facilities-Parks-Developer
MMC 17 62 040
Revenues
Investment Earnings (2,400.71) $
Transfer-Park Reserve CIP (442) 31,516.00
Public Facilities Impact Fees 161,283.23
Total Revenues 190,398.52
Expenditures
Operating Expenses 4,726.00
Total Expenditures 4,726.00
Net Income (Loss) 185,672.52
Fund Balance - Beginning of Year (70,768.40)
Fund Balance - End of Year 114,904.12
Reconciliation to Cash Available:
Receivable (51,808.55)
Change in Fair Value (positive)/negative 2,619.00
Cash Balance 65,714.57
Encumbrances -
Balance 65,714.57$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
93 Facilities-PW Corp Yard-Developer
MMC 17 62 040
Revenues
Public Facilities Impact Fees 190.36 $
Total Revenues 190.36
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 190.36
Fund Balance - Beginning of Year -
Prior Year Adjustment -
Adjusted Fund Balance - Beg of Year -
Fund Balance - End of Year 190.36
Reconciliation to Cash Available:
Receivable (190.36)
Cash Balance -
Encumbrances -
Balance -$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
95 Facilities-Info Tech-Developer
MMC 17 62 040
Revenues
Public Facilities Impact Fees 147.30 $
Total Revenues 147.30
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 147.30
Fund Balance - Beginning of Year -
Prior Year Adjustment -
Adjusted Fund Balance - Beg of Year -
Fund Balance - End of Year 147.30
Reconciliation to Cash Available:
Receivable (147.30)
Cash Balance -
Encumbrances -
Balance -$
550 Wastewater Treatment Lines
MMC 15 16 050
MMC 15 16 055
Revenues
Investment Earnings (395,655.21)$
Wastewater Facility Charge-Lines 413,121.93
Sewer Facility Fee 234,243.66
Total Revenues 251,710.38
Expenditures
Operating Expenses -
Total Expenditures -
Revenue Over/(Under) Expenditures 251,710.38
Adjustment for Assets Capitalized - Net of depreciation (78,312.03) Retained Earnings - Beginning of Year 12,178,236.73
Retained Earnings - End of Year 12,351,635.08
Reconciliation to Cash Available:
Receivable (369,887.75)
Fixed Assets - Net of Accumulated Depreciation (2,313,263.16) Change in Fair Value (positive)/negative 437,621.00
Current liabilities 97,345.35
Liabilities - Developer Credits 776,961.00
Cash Balance 10,980,411.52
Encumbrances & Current Liabilities -
Balance 10,980,411.52$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
551 Wastewater Improvement Fund
MMC 15 16 030
MMC 15 16 040
MMC 15 16 070
Revenues
Investment Earnings (739,267.42)$
Sewer Facility Fee 2,977,867.31
Total Revenues 2,238,599.89
Expenditures
Professional Services 3,066.00
Total Expenditures 3,066.00
Revenue Over/(Under) Expenditures 2,235,533.89
Adjustment for Assets Capitalized - Net of depreciation (5,715,601.41) Retained Earnings - Beginning of Year 62,524,115.70
Retained Earnings - End of Year 59,044,048.18
Reconciliation to Cash Available:
Receivable (902,906.00)
Fixed Assets - Net of Accumulated Depreciation (50,615,748.26) Change in Fair Value (positive)/negative 856,636.00
Liabilities - Developer Credit 50,596.00
Liabilities - Advance from Fund 553 12,860,402.00
Current Liabilities 200,955.13
Subtotal (37,550,065.13)
Cash Balance 21,493,983.05
Encumbrances (744,559.96)
Balance 20,749,423.09$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
556 Restricted Water - Wells
83.6% MMC 15 36 160
Revenues
Investment Earnings (1,267,098.59)$
Water Facility Charge - Wells 3,990,824.28
Total Revenues 2,723,725.69
Expenditures
Total Expenditures -
Revenue Over/(Under) Expenditures 2,723,725.69
Adjustment for Assets Capitalized - Net of depreciation (596,552.95) Retained Earnings - Beginning of Year 49,408,736.17
Retained Earnings - End of Year 51,535,908.91
Reconciliation to Cash Available:
Receivable (3,214,266.96)
Fixed Assets - Net of Accumulated Depreciation (13,735,935.93) Change in Fair Value (positive)/negative 1,435,618.00
Liabilities -
Subtotal (15,514,584.89)
Cash Balance 36,021,324.02
Encumbrances (265,292.11)
Balance 35,756,031.91$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
562 Refuse Capital Equipment
MMC 8 04 235
MMC 8 04 265
Revenues
Building Permits 158,213.32$
Investment Earnings (39,947.63)
Industrial / Commercial Surcharge 31,348.73
Recycling Surcharge 113,060.44
Total Revenues 262,674.86
Expenditures
Machinery/Equipment 171,170.69
Total Expenditures 171,170.69
Revenue Over/(Under) Expenditures 91,504.17
Adjustment for Assets Capitalized - Net of depreciation (48,961.29) Retained Earnings - Beginning of Year 1,148,808.82
Retained Earnings - End of Year 1,191,351.70
Reconciliation to Cash Available:
Receivable (83,806.79)
Change in Fair Value (positive)/negative 45,975.00
Liabilities 57.70
Subtotal (37,774.09)
Cash Balance 1,153,577.61
Encumbrances & Current Liabilities -
Balance 1,153,577.61$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
566 Restricted Water-Mains
16.4% MMC 15 36 160
Revenues
Investment Earnings (283,043.49)$
Water Facility Charge - Mains 759,939.82
Total Revenues 476,896.33
Expenditures
Operating Expenses -
Total Expenditures -
Revenue Over/(Under) Expenditures 476,896.33
Adjustment for Assets Capitalized - Net of depreciation (98,022.88) Retained Earnings - Beginning of Year 9,623,359.41
Retained Earnings - End of Year 10,002,232.86
Reconciliation to Cash Available:
Receivable (207,423.65)
Fixed Assets - Net of Accumulated Depreciation (2,218,764.36) Change in Fair Value (positive)/negative 314,474.00
Liabilities -
Subtotal (2,111,714.01)
Cash Balance 7,890,518.85
Encumbrances & Current Liabilities
Balance 7,890,518.85$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2022
557 Water System Operations
MMC 15 36 110
MMC 15 36 130
MMC 15 36 140
MMC 15 36 150
MMC 15 40 020
MMC 15 40 070
Beginning Balance 7/1/2021 795,858.16$
Deposits 633,408.33
Expenditures - Water Connection/Main Extension (372,580.22) Less: Refunded to Developer (6,500.00)
Ending Balance 6/30/2022 1,050,186.27$