Details presented in Attachment 1.
Fee Type
Tyler
Fund
Adjusted Beg. Bal
(7/1/22)
Additions: Fee
Collected/ Interest
Rev.
Other
Financing
Sources
Expenses &
Refunds
Adjusted for
Assets
Capitalized - Net
of Depreciation
Ending Fund
Balance (6/30/23)
Reconciliation to
Available Balance Encumbrances
Available
Balance
Public Facility Impact Fee:
Roadway Facilities - City 3500 8,966,729.60 109,606.63 (36,852.00) 9,039,484.23 (137,956.19) 8,901,528.04 Roadway Facilities - Developer 3505 6,978,865.46 101,975.37 (2,419.00) 7,078,421.83 159,987.68 7,238,409.51 Traffic Signal Facilities - City 3501 367,564.07 6,572.60 (7,119.00) 367,017.67 3,596.36 370,614.03 Traffice Signal Facilities - Developer 3506 708,030.28 7,140.15 (2,419.00) 712,751.43 (56,607.02) 656,144.41 Fire Facilities - City 3502 1,632,885.78 339,289.15 (20,234.00) 1,951,940.93 (148,071.63) 1,803,869.30 Fire Facilities - Developer 3507 2,237,273.15 342,528.34 (2,419.00) 2,577,382.49 (119,320.63) 2,458,061.86 Police Facilities - City 3503 2,668,580.94 270,664.58 (15,981.00) 2,923,264.52 (59,591.69) 2,863,672.83 Police Facilities - Developer 3508 2,008,857.24 265,911.22 (2,419.00) 2,272,349.46 (89,440.69) 2,182,908.77 Parks Facilities - City 3504 1,048,386.42 968,145.48 (55,063.00) 1,961,468.90 (551,534.52) 1,409,934.38 Parks Facilities - Developer 3509 114,904.12 959,850.31 (2,419.00) 1,072,335.43 (592,129.52) 480,205.91 PW Corp Yard Facilities - City 3510 190.36 37,682.11 (4,465.00) 33,407.47 (22,755.50) 10,651.97 PW Corp Yard Facilities - Developer 3511 190.36 37,692.15 (2,419.00) 35,463.51 (22,755.50) 12,708.01 Info Tech Facilities - City 3512 147.26 29,414.41 (4,005.00) 25,556.67 (17,871.10) 7,685.57 Info Tech Facilities - Developer 3513 147.30 29,424.98 (2,419.00) 27,153.28 (17,871.54) 9,281.74 Admin Facilities - City 3514 680.00 134,213.74 (84,600.00) 50,293.74 (77,433.73) (27,139.99) Facilities - Transportation 3515 0.00 549,536.98 0.00 549,536.98 (294,411.13) 255,125.85 Facilities-Transportation-Developer 3516 0.00 549,172.49 0.00 549,172.49 (294,429.13) 254,743.36 Park reserve - Capital Project 5001 1,377,038.56 46,199.17 - (142,748.08) 1,280,489.65 429,516.08 (309,144.17) 1,400,861.56 Wastewater Facility- 6004 12,351,635.08 694,115.26 0.00 (78,323.56) 12,967,426.78 (1,306,520.69) 11,660,906.09 line Component
Wastewater Facility- 6005 59,044,048.18 2,841,039.26 0.00 (5,680,122.74) 56,204,964.70 (35,841,966.53) (673,096.26) 19,689,901.91 Plant Component
Water Facility - Wells 6007 51,535,908.91 2,923,858.05 (50,313.77) (583,783.26) 53,825,669.93 (15,704,479.09) (311,813.37) 37,809,377.47 Refuse Capital 6009 1,191,351.70 186,320.95 (146,023.12) 0.00 1,231,649.53 (52,342.08) (63,925.58) 1,115,381.87 Equipment Charge
Water Facility - Mains 6008 10,002,232.86 553,565.22 0.00 (80,793.45) 10,475,004.63 (2,059,855.08) 8,415,149.55 Water System Operations 6001 1,050,186.27 180,595.00 (90,000.00) 1,140,781.27 1,140,781.27 Attachment 1
3500 Facilities-Roadways
MMC 17 62 040
Revenues
Investment Earnings 50,461.40 $
Public Facilities Impact Fees 59,145.23
Total Revenues 109,606.63
Expenditures
Operating Expenses 36,852.00
Total Expenditures 36,852.00
Net Income (Loss) 72,754.63
Fund Balance - Beginning of Year 8,966,729.60
Fund Balance - End of Year 9,039,484.23
Reconciliation to Cash Available:
Receivable (570,999.19)
Change in Fair Value (positive)/negative 433,043.00
Cash Balance 8,901,528.04
Encumbrances -
Balance 8,901,528.04$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3501 Facilities-Traffic Signals
MMC 17 62 040
Revenues
Investment Earnings 3,217.46 $
Public Facilities Impact Fees 3,355.14
Total Revenues 6,572.60
Expenditures
Operating Expenses 7,119.00
Total Expenditures 7,119.00
Net Income (Loss) (546.40)
Fund Balance - Beginning of Year 367,564.07
Fund Balance - End of Year 367,017.67
Reconciliation to Cash Available:
Receivable (14,433.64)
Change in Fair Value (positive)/negative 18,030.00
Cash Balance 370,614.03
Encumbrances -
Balance 370,614.03$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3502 Facilities-Fire
MMC 17 62 040
Revenues
Investment Earnings 4,618.89 $
Public Facilities Impact Fees 334,670.26
Total Revenues 339,289.15
Expenditures
Operating Expenses 20,234.00
Total Expenditures 20,234.00
Net Income (Loss) 319,055.15
Fund Balance - Beginning of Year 1,632,885.78
Fund Balance - End of Year 1,951,940.93
Reconciliation to Cash Available:
Receivable (235,826.63)
Change in Fair Value (positive)/negative 87,755.00
Cash Balance 1,803,869.30
Encumbrances -
Balance 1,803,869.30$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3503 Facilities-Police
MMC 17 62 040
Revenues
Investment Earnings 12,225.05 $
Public Facilities Impact Fees 258,439.53
Total Revenues 270,664.58
Expenditures
Operating Expenses 15,981.00
Total Expenditures 15,981.00
Net Income (Loss) 254,683.58
Fund Balance - Beginning of Year 2,668,580.94
Fund Balance - End of Year 2,923,264.52
Reconciliation to Cash Available:
Receivable (198,903.69)
Change in Fair Value (positive)/negative 139,312.00
Cash Balance 2,863,672.83
Encumbrances
Balance 2,863,672.83$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3504 Facilities-Parks
MMC 17 62 040
Revenues
Investment Earnings (9,041.35) $
Public Facilities Impact Fees 977,186.83
Total Revenues 968,145.48
Expenditures
Operating Expenses 55,063.00
Total Expenditures 55,063.00
Net Income (Loss) 913,082.48
Fund Balance - Beginning of Year 1,048,386.42
Fund Balance - End of Year 1,961,468.90
Reconciliation to Cash Available:
Receivable (620,125.52)
Change in Fair Value (positive)/negative 68,591.00
Cash Balance 1,409,934.38
Encumbrances -
Balance 1,409,934.38$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3510 Facilities-PW Corp Yard
MMC 17 62 040
Revenues
Investment Earnings 32.26$
Public Facilities Impact Fees 37,649.85
Total Revenues 37,682.11
Expenditures
Operating Expenses 4,465.00
Total Expenditures 4,465.00
Net Income (Loss) 33,217.11
Fund Balance - Beginning of Year 190.36
Fund Balance - End of Year 33,407.47
Reconciliation to Cash Available:
Receivable (22,755.50)
Cash Balance 10,651.97
Encumbrances -
Balance 10,651.97$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3512 Facilities-Info Tech
MMC 17 62 040
Revenues
Investment Earnings 22.24$
Public Facilities Impact Fees 29,392.17
Total Revenues 29,414.41
Expenditures
Operating Expenses 4,005.00
Total Expenditures 4,005.00
Net Income (Loss) 25,409.41
Fund Balance - Beginning of Year 147.26
Fund Balance - End of Year 25,556.67
Reconciliation to Cash Available:
Receivable (17,871.10)
Cash Balance 7,685.57
Encumbrances -
Balance 7,685.57$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3514 Facilities-Admin Fee
MMC 17 62 040
Revenues
Public Facilities Impact Fees 134,213.74 $
Total Revenues 134,213.74
Expenditures
Operating Expenses 84,600.00
Total Expenditures 84,600.00
Net Income (Loss) 49,613.74
Fund Balance - Beginning of Year 680.00
Fund Balance - End of Year 50,293.74
Reconciliation to Cash Available:
Receivable (77,433.73)
Cash Balance (27,139.99)
Encumbrances -
Balance (27,139.99)$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3515 Facilities-Transportation
MMC 17 62 040
Revenues
Investment Earnings (11,210.57) $
Public Facilities Impact Fees 560,747.55
Total Revenues 549,536.98
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 549,536.98
Fund Balance - Beginning of Year -
Fund Balance - End of Year 549,536.98
Reconciliation to Cash Available:
Receivable (306,788.13)
Change in Fair Value (positive)/negative 12,377.00
Cash Balance 255,125.85
Encumbrances -
Balance 255,125.85$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
5001 Park Reserve Capital Improvements
MMC 17 38 010
Revenues
Investment Earnings 16,532.17 $
Park Zone Fees 29,667.00
Total Revenues 46,199.17
Expenditures
B St & Childs Development 142,500.00
Park Light Upgrade Joe Herb 248.08
Total Expenditures 142,748.08
Net Income (Loss) (96,548.91)
Fund Balance - Beginning of Year 1,377,038.56
Fund Balance - End of Year 1,280,489.65
Reconciliation to Cash Available:
Receivable (77,412.00)
Change in Fair Value (positive)/negative 81,848.00
Liabilities* 425,080.08
1,710,005.73
Encumbrances & Vouchers Payable (309,144.17)
Balance 1,400,861.56$
*Includes Developer Credit for Park Land dedication.
6004 Wastewater Treatment Lines
MMC 15 16 050
MMC 15 16 055
Revenues
Investment Earnings 53,862.39$
Wastewater Facility Charge-Lines 184,300.24
Sewer Facility Fee 455,952.63
Total Revenues 694,115.26
Expenditures
Operating Expenses -
Total Expenditures -
Revenue Over/(Under) Expenditures 694,115.26
Adjustment for Assets Capitalized - Net of depreciation (78,323.56) Retained Earnings - Beginning of Year 12,351,635.08
Retained Earnings - End of Year 12,967,426.78
Reconciliation to Cash Available:
Receivable (529,871.62)
Fixed Assets - Net of Accumulated Depreciation (2,234,939.60) Change in Fair Value (positive)/negative 567,281.00
Current liabilities 123,648.53
Liabilities - Developer Credits 767,361.00
Cash Balance 11,660,906.09
Encumbrances & Current Liabilities -
Balance 11,660,906.09$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
6005 Wastewater Improvement Fund
MMC 15 16 030
MMC 15 16 040
MMC 15 16 070
Revenues
Investment Earnings 98,996.34$
Sewer Facility Fee 2,742,042.92
Total Revenues 2,841,039.26
Expenditures
Professional Services -
Total Expenditures -
Revenue Over/(Under) Expenditures 2,841,039.26
Adjustment for Assets Capitalized - Net of depreciation (5,680,122.74) Retained Earnings - Beginning of Year 59,044,048.18
Retained Earnings - End of Year 56,204,964.70
Reconciliation to Cash Available:
Receivable (2,296,591.85)
Fixed Assets - Net of Accumulated Depreciation (45,471,342.93) Change in Fair Value (positive)/negative 1,101,673.00
Liabilities - Developer Credit 38,716.00
Liabilities - Advance from Fund 553 10,577,648.00
Current Liabilities 207,931.25
Subtotal (35,841,966.53)
Cash Balance 20,362,998.17
Encumbrances (673,096.26)
Balance 19,689,901.91$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
6007 Restricted Water - Wells
83.6% MMC 15 36 160
Revenues
Investment Earnings 226,162.22$
Water Facility Charge - Wells 2,697,695.83
Total Revenues 2,923,858.05
Expenditures
Water Well #20 Bellevue West 34,545.14
Professional Services 15,768.63
Total Expenditures 50,313.77
Revenue Over/(Under) Expenditures 2,873,544.28
Adjustment for Assets Capitalized - Net of depreciation (583,783.26) Retained Earnings - Beginning of Year 51,535,908.91
Retained Earnings - End of Year 53,825,669.93
Reconciliation to Cash Available:
Receivable (1,712,933.27)
Fixed Assets - Net of Accumulated Depreciation (13,152,152.67) Change in Fair Value (positive)/negative 1,854,524.00
Liabilities 18,482.57
Liabilities - Advance from-General Fund (2,712,399.72)
Subtotal (15,704,479.09)
Cash Balance 38,121,190.84
Encumbrances (311,813.37)
Balance 37,809,377.47$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
6009 Refuse Capital Equipment
MMC 8 04 235
MMC 8 04 265
Revenues
Building Permits 82,926.24$
Investment Earnings 6,528.69
Industrial / Commercial Surcharge 25,462.47
Recycling Surcharge 39,273.26
Green Container Surcharge 32,130.29
Total Revenues 186,320.95
Expenditures
Machinery/Equipment 146,023.12
Total Expenditures 146,023.12
Revenue Over/(Under) Expenditures 40,297.83
Adjustment for Assets Capitalized - Net of depreciation - Retained Earnings - Beginning of Year 1,191,351.70
Retained Earnings - End of Year 1,231,649.53
Reconciliation to Cash Available:
Receivable (109,955.37)
Change in Fair Value (positive)/negative 57,371.00
Liabilities 242.29
Subtotal (52,342.08)
Cash Balance 1,179,307.45
Encumbrances & Current Liabilities (63,925.58)
Balance 1,115,381.87$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
6008 Restricted Water-Mains
16.4% MMC 15 36 160
Revenues
Investment Earnings 33,845.79$
Water Facility Charge - Mains 519,719.43
Total Revenues 553,565.22
Expenditures
Operating Expenses -
Total Expenditures -
Revenue Over/(Under) Expenditures 553,565.22
Adjustment for Assets Capitalized - Net of depreciation (80,793.45) Retained Earnings - Beginning of Year 10,002,232.86
Retained Earnings - End of Year 10,475,004.63
Reconciliation to Cash Available:
Receivable (331,265.17)
Fixed Assets - Net of Accumulated Depreciation (2,137,970.91) Change in Fair Value (positive)/negative 409,381.00
Liabilities -
Subtotal (2,059,855.08)
Cash Balance 8,415,149.55
Encumbrances & Current Liabilities
Balance 8,415,149.55$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
6001 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 7/1/2022 1,050,186.27$
Deposits 180,595.00
Expenditures - Water Connection/Main Extension (83,500.00) Less: Refunded to Developer (6,500.00)
Ending Balance 6/30/2022 1,140,781.27$
3505 Facilities-Roadways-Developer
MMC 17 62 040
Revenues
Investment Earnings 42,830.14 $
Public Facilities Impact Fees 59,145.23
Total Revenues 101,975.37
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 99,556.37
Fund Balance - Beginning of Year 6,978,865.46
Fund Balance - End of Year 7,078,421.83
Reconciliation to Cash Available:
Receivable (207,929.19)
Change in Fair Value (positive)/negative 352,135.00
Liabilities 15,781.87
Cash Balance 7,238,409.51
Encumbrances -
Balance 7,238,409.51$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3506 Facilities-Traffic Signals-Developer
MMC 17 62 040
Revenues
Investment Earnings 3,785.01 $
Public Facilities Impact Fees 3,355.14
Total Revenues 7,140.15
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 4,721.15
Fund Balance - Beginning of Year 708,030.28
Fund Balance - End of Year 712,751.43
Reconciliation to Cash Available:
Receivable (88,527.02)
Change in Fair Value (positive)/negative 31,920.00
Cash Balance 656,144.41
Encumbrances -
Balance 656,144.41$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3507 Facilities-Fire-Developer
MMC 17 62 040
Revenues
Investment Earnings 7,858.08 $
Public Facilities Impact Fees 334,670.26
Total Revenues 342,528.34
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 340,109.34
Fund Balance - Beginning of Year 2,237,273.15
Fund Balance - End of Year 2,577,382.49
Reconciliation to Cash Available:
Receivable (238,900.63)
Change in Fair Value (positive)/negative 119,580.00
Cash Balance 2,458,061.86
Encumbrances -
Balance 2,458,061.86$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3508 Facilities-Police-Developer
MMC 17 62 040
Revenues
Investment Earnings 7,471.69 $
Public Facilities Impact Fees 258,439.53
Total Revenues 265,911.22
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 263,492.22
Fund Balance - Beginning of Year 2,008,857.24
Fund Balance - End of Year 2,272,349.46
Reconciliation to Cash Available:
Receivable (195,634.69)
Change in Fair Value (positive)/negative 106,194.00
Cash Balance 2,182,908.77
Encumbrances -
Balance 2,182,908.77$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3509 Facilities-Parks-Developer
MMC 17 62 040
Revenues
Investment Earnings (17,336.54) $
Public Facilities Impact Fees 977,186.85
Total Revenues 959,850.31
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 957,431.31
Fund Balance - Beginning of Year 114,904.12
Fund Balance - End of Year 1,072,335.43
Reconciliation to Cash Available:
Receivable (615,490.52)
Change in Fair Value (positive)/negative 23,361.00
Cash Balance 480,205.91
Encumbrances -
Balance 480,205.91$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3511 Facilities-PW Corp Yard-Developer
MMC 17 62 040
Revenues
Investment Earnings 42.30 $
Public Facilities Impact Fees 37,649.85
Total Revenues 37,692.15
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 35,273.15
Fund Balance - Beginning of Year 190.36
Fund Balance - End of Year 35,463.51
Reconciliation to Cash Available:
Receivable (22,755.50)
Cash Balance 12,708.01
Encumbrances -
Balance 12,708.01$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3513 Facilities-Info Tech-Developer
MMC 17 62 040
Revenues
Investment Earnings 30.03 $
Public Facilities Impact Fees 29,394.95
Total Revenues 29,424.98
Expenditures
Operating Expenses 2,419.00
Total Expenditures 2,419.00
Net Income (Loss) 27,005.98
Fund Balance - Beginning of Year 147.30
Fund Balance - End of Year 27,153.28
Reconciliation to Cash Available:
Receivable (17,871.54)
Cash Balance 9,281.74
Encumbrances -
Balance 9,281.74$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2023
3516 Facilities-Transportation-Developer
MMC 17 62 040
Revenues
Investment Earnings (11,194.42) $
Public Facilities Impact Fees 560,366.91
Total Revenues 549,172.49
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 549,172.49
Fund Balance - Beginning of Year -
Fund Balance - End of Year 549,172.49
Reconciliation to Cash Available:
Receivable (306,787.13)
Change in Fair Value (positive)/negative 12,358.00
Cash Balance 254,743.36
Encumbrances -
Balance 254,743.36$