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
Transferred to
Operating Fund
Ending Fund
Balance (6/30/23)
Reconciliation to
Available Balance Encumbrances
Available
Balance
Public Facility Impact Fee:
Roadway Facilities - City 3500 9,039,484.23 1,053,903.75 0.00 10,093,387.98 (878,203.92) 9,215,184.06 Roadway Facilities - Developer 3505 7,078,421.83 988,073.78 (675,447.36) 7,391,048.25 (560,249.91) 6,830,798.34 Traffic Signal Facilities - City 3501 367,017.67 63,985.54 0.00 431,003.21 (43,780.34) 387,222.87 Traffice Signal Facilities - Developer 3506 712,751.43 82,145.50 (508,461.23) 286,435.70 (118,814.72) 167,620.98 Fire Facilities - City 3502 1,951,940.93 444,686.78 (22,180.00) 2,374,447.71 (405,827.30) 1,968,620.41 Fire Facilities - Developer 3507 2,577,382.49 472,313.91 (133,149.00) 2,916,547.40 (267,047.58) 2,649,499.82 Police Facilities - City 3503 2,923,264.52 466,276.55 (17,663.00) 3,371,878.07 (345,607.04) 3,026,271.03 Police Facilities - Developer 3508 2,272,349.46 434,131.99 (105,309.00) 2,601,172.45 (255,184.18) 2,345,988.27 Parks Facilities - City 3504 1,961,468.90 911,464.55 (59,234.00) 2,813,699.45 (1,019,393.74) 1,794,305.71 Parks Facilities - Developer 3509 1,072,335.43 863,589.24 (3,229.00) 1,932,695.67 (1,032,891.74) 899,803.93 PW Corp Yard Facilities - City 3510 33,407.47 30,118.03 (5,405.00) 58,120.50 (37,317.22) 20,803.28 PW Corp Yard Facilities - Developer 3511 35,463.51 29,965.40 (3,229.00) 62,199.91 (37,317.22) 24,882.69 Info Tech Facilities - City 3512 25,556.67 23,111.99 (4,927.00) 43,741.66 (28,950.46) 14,791.20 Info Tech Facilities - Developer 3513 27,153.28 22,994.06 (3,229.00) 46,918.34 (28,950.46) 17,967.88 Admin Facilities - City 3514 50,293.74 112,359.61 (77,201.00) 85,452.35 (134,812.96) (49,360.61) Facilities - Transportation 3515 549,536.98 610,033.59 (48,269.00) 1,111,301.57 (635,340.94) 475,960.63 Facilities-Transportation-Developer 3516 549,172.49 606,507.77 (13,395.54) 1,142,284.72 (626,340.06) 515,944.66 Park reserve - Capital Project 5001 1,280,489.65 531,959.99 - (687,205.27) 1,125,244.37 22,678.10 (553,712.57) 594,209.90 Wastewater Facility- 6004 12,967,426.78 1,630,205.15 (337,411.15) (2,234,939.60) 12,025,281.18 (863.58) (54,994.85) 11,969,422.75 line Component
Wastewater Facility- 6005 56,204,964.70 5,328,027.94 (1,435,304.08) (45,471,342.93) 14,626,345.63 5,966,384.04 (1,558,912.38) 19,033,817.29 Plant Component
Water Facility - Wells 6007 53,825,669.93 5,419,443.47 (25,657.03) (13,152,152.67) 46,067,303.70 (5,641,090.01) (295,963.22) 40,130,250.47 Refuse Capital 6009 1,231,649.53 337,194.44 (188,731.59) 0.00 1,380,112.38 (203,395.72) (103,800.63) 1,072,916.03 Equipment Charge
Water Facility - Mains 6008 10,475,004.63 1,073,368.45 (184,138.50) (2,137,970.91) 9,226,263.67 (432,145.52) (9,691.50) 8,784,426.65 Water System Operations 6001 1,140,781.27 434,400.00 (7,825.58) 1,567,355.69 1,567,355.69 Attachment 1
3500 Facilities-Roadways
MMC 17 62 040
Revenues
Investment Earnings 400,171.14 $
Public Facilities Impact Fees 653,732.61
Total Revenues 1,053,903.75
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 1,053,903.75
Fund Balance - Beginning of Year 9,039,484.23
Fund Balance - End of Year 10,093,387.98
Reconciliation to Cash Available:
Receivable (1,080,870.92)
Change in Fair Value (positive)/negative 202,667.00
Cash Balance 9,215,184.06
Encumbrances -
Balance 9,215,184.06$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3501 Facilities-Traffic Signals
MMC 17 62 040
Revenues
Investment Earnings 16,620.75 $
Public Facilities Impact Fees 47,364.79
Total Revenues 63,985.54
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 63,985.54
Fund Balance - Beginning of Year 367,017.67
Fund Balance - End of Year 431,003.21
Reconciliation to Cash Available:
Receivable (52,298.34)
Change in Fair Value (positive)/negative 8,518.00
Cash Balance 387,222.87
Encumbrances -
Balance 387,222.87$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3502 Facilities-Fire
MMC 17 62 040
Revenues
Investment Earnings 80,374.11 $
Public Facilities Impact Fees 364,312.67
Total Revenues 444,686.78
Expenditures
Operating Expenses 22,180.00
Total Expenditures 22,180.00
Net Income (Loss) 422,506.78
Fund Balance - Beginning of Year 1,951,940.93
Fund Balance - End of Year 2,374,447.71
Reconciliation to Cash Available:
Receivable (449,131.30)
Change in Fair Value (positive)/negative 43,304.00
Cash Balance 1,968,620.41
Encumbrances -
Balance 1,968,620.41$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3503 Facilities-Police
MMC 17 62 040
Revenues
Investment Earnings 128,327.99 $
Public Facilities Impact Fees 337,948.56
Total Revenues 466,276.55
Expenditures
Operating Expenses 17,663.00
Total Expenditures 17,663.00
Net Income (Loss) 448,613.55
Fund Balance - Beginning of Year 2,923,264.52
Fund Balance - End of Year 3,371,878.07
Reconciliation to Cash Available:
Receivable (412,176.04)
Change in Fair Value (positive)/negative 66,569.00
Cash Balance 3,026,271.03
Encumbrances
Balance 3,026,271.03$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3504 Facilities-Parks
MMC 17 62 040
Revenues
Investment Earnings 60,929.83 $
Public Facilities Impact Fees 850,534.72
Total Revenues 911,464.55
Expenditures
Operating Expenses 59,234.00
Total Expenditures 59,234.00
Net Income (Loss) 852,230.55
Fund Balance - Beginning of Year 1,961,468.90
Fund Balance - End of Year 2,813,699.45
Reconciliation to Cash Available:
Receivable (1,058,863.74)
Change in Fair Value (positive)/negative 39,470.00
Cash Balance 1,794,305.71
Encumbrances -
Balance 1,794,305.71$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3510 Facilities-PW Corp Yard
MMC 17 62 040
Revenues
Investment Earnings 257.57 $
Public Facilities Impact Fees 29,860.46
Total Revenues 30,118.03
Expenditures
Operating Expenses 5,405.00
Total Expenditures 5,405.00
Net Income (Loss) 24,713.03
Fund Balance - Beginning of Year 33,407.47
Fund Balance - End of Year 58,120.50
Reconciliation to Cash Available:
Receivable (37,317.22)
Cash Balance 20,803.28
Encumbrances -
Balance 20,803.28$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3512 Facilities-Info Tech
MMC 17 62 040
Revenues
Investment Earnings 184.25 $
Public Facilities Impact Fees 22,927.74
Total Revenues 23,111.99
Expenditures
Operating Expenses 4,927.00
Total Expenditures 4,927.00
Net Income (Loss) 18,184.99
Fund Balance - Beginning of Year 25,556.67
Fund Balance - End of Year 43,741.66
Reconciliation to Cash Available:
Receivable (28,950.46)
Cash Balance 14,791.20
Encumbrances -
Balance 14,791.20$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3514 Facilities-Admin Fee
MMC 17 62 040
Revenues
Public Facilities Impact Fees 112,359.61 $
Total Revenues 112,359.61
Expenditures
Operating Expenses 77,201.00
Total Expenditures 77,201.00
Net Income (Loss) 35,158.61
Fund Balance - Beginning of Year 50,293.74
Fund Balance - End of Year 85,452.35
Reconciliation to Cash Available:
Receivable (134,812.96)
Cash Balance (49,360.61)
Encumbrances -
Balance (49,360.61)$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3515 Facilities-Transportation
MMC 17 62 040
Revenues
Investment Earnings 9,972.49 $
Public Facilities Impact Fees 600,061.10
Total Revenues 610,033.59
Expenditures
Operating Expenses 48,269.00
Total Expenditures 48,269.00
Net Income (Loss) 561,764.59
Fund Balance - Beginning of Year 549,536.98
Fund Balance - End of Year 1,111,301.57
Reconciliation to Cash Available:
Receivable (645,851.94)
Change in Fair Value (positive)/negative 10,511.00
Cash Balance 475,960.63
Encumbrances -
Balance 475,960.63$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
5001 Park Reserve Capital Improvements
MMC 17 38 010
Revenues
Investment Earnings 78,803.06 $
Park Zone Fees 106,227.00
Local Funding (Grant) 346,929.93
Total Revenues 531,959.99
Expenditures
Community Park CP 42 362,320.88
General Vang Pao Park 2,929.85
B St & Childs Development 7,500.00
Park Light Upgrade Joe Herb 314,454.54
Total Expenditures 687,205.27
Net Income (Loss) (155,245.28)
Fund Balance - Beginning of Year 1,280,489.65
Fund Balance - End of Year 1,125,244.37
Reconciliation to Cash Available:
Receivable (488,673.93)
Change in Fair Value (positive)/negative 25,251.00
Liabilities* 486,101.03
1,147,922.47
Encumbrances & Vouchers Payable (553,712.57)
Balance 594,209.90$
3505 Facilities-Roadways-Developer
MMC 17 62 040
Revenues
Investment Earnings 334,341.18 $
Public Facilities Impact Fees 653,732.60
Total Revenues 988,073.78
Expenditures
Transfer Streets/Signals 685,614.25
Developer Credit (10,166.89)
Total Expenditures 675,447.36
Net Income (Loss) 312,626.42
Fund Balance - Beginning of Year 7,078,421.83
Fund Balance - End of Year 7,391,048.25
Reconciliation to Cash Available:
Receivable (710,507.91)
Change in Fair Value (positive)/negative 150,258.00
Cash Balance 6,830,798.34
Encumbrances -
Balance 6,830,798.34$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3506 Facilities-Traffic Signals-Developer
MMC 17 62 040
Revenues
Investment Earnings 34,780.71 $
Public Facilities Impact Fees 47,364.79
Total Revenues 82,145.50
Expenditures
Streets/Signals 508,461.23
Total Expenditures 508,461.23
Net Income (Loss) (426,315.73)
Fund Balance - Beginning of Year 712,751.43
Fund Balance - End of Year 286,435.70
Reconciliation to Cash Available:
Receivable (122,501.72)
Change in Fair Value (positive)/negative 3,687.00
Cash Balance 167,620.98
Encumbrances -
Balance 167,620.98$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3507 Facilities-Fire-Developer
MMC 17 62 040
Revenues
Investment Earnings 109,776.04 $
Public Facilities Impact Fees 362,537.87
Total Revenues 472,313.91
Expenditures
Operating Expenses 3,229.00
Developer Credits 129,920.00
Total Expenditures 133,149.00
Net Income (Loss) 339,164.91
Fund Balance - Beginning of Year 2,577,382.49
Fund Balance - End of Year 2,916,547.40
Reconciliation to Cash Available:
Receivable (453,614.30)
Change in Fair Value (positive)/negative 58,281.00
Liabilities 128,285.72
Cash Balance 2,649,499.82
Encumbrances -
Balance 2,649,499.82$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3508 Facilities-Police-Developer
MMC 17 62 040
Revenues
Investment Earnings 97,533.93 $
Public Facilities Impact Fees 336,598.06
Total Revenues 434,131.99
Expenditures
Operating Expenses 3,229.00
Developer Credit 102,080.00
Total Expenditures 105,309.00
Net Income (Loss) 328,822.99
Fund Balance - Beginning of Year 2,272,349.46
Fund Balance - End of Year 2,601,172.45
Reconciliation to Cash Available:
Receivable (407,623.04)
Change in Fair Value (positive)/negative 51,605.00
Liabilities 100,833.86
Cash Balance 2,345,988.27
Encumbrances -
Balance 2,345,988.27$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3509 Facilities-Parks-Developer
MMC 17 62 040
Revenues
Investment Earnings 18,605.91 $
Public Facilities Impact Fees 844,983.33
Total Revenues 863,589.24
Expenditures
Operating Expenses 3,229.00
Total Expenditures 3,229.00
Net Income (Loss) 860,360.24
Fund Balance - Beginning of Year 1,072,335.43
Fund Balance - End of Year 1,932,695.67
Reconciliation to Cash Available:
Receivable (1,052,684.74)
Change in Fair Value (positive)/negative 19,793.00
Cash Balance 899,803.93
Encumbrances -
Balance 899,803.93$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3511 Facilities-PW Corp Yard-Developer
MMC 17 62 040
Revenues
Investment Earnings 308.60 $
Public Facilities Impact Fees 29,656.80
Total Revenues 29,965.40
Expenditures
Operating Expenses 3,229.00
Total Expenditures 3,229.00
Net Income (Loss) 26,736.40
Fund Balance - Beginning of Year 35,463.51
Fund Balance - End of Year 62,199.91
Reconciliation to Cash Available:
Receivable (37,317.22)
Cash Balance 24,882.69
Encumbrances -
Balance 24,882.69$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3513 Facilities-Info Tech-Developer
MMC 17 62 040
Revenues
Investment Earnings 223.94 $
Public Facilities Impact Fees 22,770.12
Total Revenues 22,994.06
Expenditures
Operating Expenses 3,229.00
Total Expenditures 3,229.00
Net Income (Loss) 19,765.06
Fund Balance - Beginning of Year 27,153.28
Fund Balance - End of Year 46,918.34
Reconciliation to Cash Available:
Receivable (28,950.46)
Cash Balance 17,967.88
Encumbrances -
Balance 17,967.88$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
3516 Facilities-Transportation-Developer
MMC 17 62 040
Revenues
Investment Earnings 9,531.70 $
Public Facilities Impact Fees 596,976.07
Total Revenues 606,507.77
Expenditures
Operating Expenses 3,229.00
Developer Credits - 10,166.54
Total Expenditures 13,395.54
Net Income (Loss) 593,112.23
Fund Balance - Beginning of Year 549,172.49
Fund Balance - End of Year 1,142,284.72
Reconciliation to Cash Available:
Receivable (645,983.94)
Change in Fair Value (positive)/negative 11,349.00
Liabilities 8,294.88
Cash Balance 515,944.66
Encumbrances -
Balance 515,944.66$
6004 Wastewater Treatment Lines
MMC 15 16 050
MMC 15 16 055
Revenues
Investment Earnings 524,253.13$
Wastewater Facility Charge-Lines 563,835.37
Sewer Facility Fee 542,116.65
Total Revenues 1,630,205.15
Expenditures
Professional Services 35,875.46
Community Park 42 301,535.69
Total Expenditures 337,411.15
Revenue Over/(Under) Expenditures 1,292,794.00
Adjustment for Assets Transferred to Operating Fund (2,234,939.60) Retained Earnings - Beginning of Year 12,967,426.78
Retained Earnings - End of Year 12,025,281.18
Reconciliation to Cash Available:
Receivable (1,153,890.77)
Change in Fair Value (positive)/negative 264,503.00
Current liabilities 121,963.19
Liabilities - Developer Credits 766,561.00
Cash Balance 12,024,417.60
Encumbrances & Current Liabilities (54,994.85)
Balance 11,969,422.75$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
6005 Wastewater Improvement Fund
MMC 15 16 030
MMC 15 16 040
MMC 15 16 070
Revenues
Investment Earnings 1,020,763.17$
Sewer Facility Fee 4,307,264.77
Total Revenues 5,328,027.94
Expenditures
WWTP Phase VI Engineering Design 210,236.87
WWTP Phase VI Engineering Improvement 1,174,711.96
FEMA/Cal OES Seismic Grant 35,155.25
Professional Services 15,200.00
Total Expenditures 1,435,304.08
Revenue Over/(Under) Expenditures 3,892,723.86
Adjustment for Assets Transferred to Operating Fund (45,471,342.93) Retained Earnings - Beginning of Year 56,204,964.70
Retained Earnings - End of Year 14,626,345.63
Reconciliation to Cash Available:
Receivable (5,003,310.75)
Change in Fair Value (positive)/negative 475,174.00
Liabilities - Developer Credit 37,726.00
Liabilities - Advance from Fund 6000 9,568,785.00
Current Liabilities 888,009.79
Subtotal 5,966,384.04
Cash Balance 20,592,729.67
Encumbrances (1,558,912.38)
Balance 19,033,817.29$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
6007 Restricted Water - Wells
83.6% MMC 15 36 160
Revenues
Investment Earnings 1,765,989.35$
Water Facility Charge - Wells 3,653,454.12
Total Revenues 5,419,443.47
Expenditures
Water Well #22 7,878.78
Professional Services 17,778.25
Total Expenditures 25,657.03
Revenue Over/(Under) Expenditures 5,393,786.44
Adjustment for Assets Transferred to Operating Fund (13,152,152.67) Retained Earnings - Beginning of Year 53,825,669.93
Retained Earnings - End of Year 46,067,303.70
Reconciliation to Cash Available:
Receivable (3,246,170.70)
Change in Fair Value (positive)/negative 889,262.00
Liabilities - Advance from-General Fund (3,284,181.31)
Subtotal (5,641,090.01)
Cash Balance 40,426,213.69
Encumbrances (295,963.22)
Balance 40,130,250.47$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
6009 Refuse Capital Equipment
MMC 8 04 235
MMC 8 04 265
Revenues
Building Permits 141,963.14$
Investment Earnings 53,503.90
Industrial / Commercial Surcharge 20,554.67
Recycling Surcharge 66,315.30
Green Container Surcharge 54,857.43
Total Revenues 337,194.44
Expenditures
Supplies and Services 188,731.59
Total Expenditures 188,731.59
Revenue Over/(Under) Expenditures 148,462.85
Retained Earnings - Beginning of Year 1,231,649.53
Retained Earnings - End of Year 1,380,112.38
Reconciliation to Cash Available:
Receivable (235,323.97)
Change in Fair Value (positive)/negative 25,884.00
Liabilities 6,044.25
Subtotal (203,395.72)
Cash Balance 1,176,716.66
Encumbrances & Current Liabilities (103,800.63)
Balance 1,072,916.03$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
6008 Restricted Water-Mains
16.4% MMC 15 36 160
Revenues
Investment Earnings 377,653.37$
Water Facility Charge - Mains 695,715.08
Total Revenues 1,073,368.45
Expenditures
Operating Expenses -
Community Park 42 184,138.50
Total Expenditures 184,138.50
Revenue Over/(Under) Expenditures 889,229.95
Adjustment for Assets Transferred to Operating Fund (2,137,970.91) Retained Earnings - Beginning of Year 10,475,004.63
Retained Earnings - End of Year 9,226,263.67
Reconciliation to Cash Available:
Receivable (625,591.52)
Change in Fair Value (positive)/negative 193,446.00
Subtotal (432,145.52)
Cash Balance 8,794,118.15
Encumbrances & Current Liabilities (9,691.50)
Balance 8,784,426.65$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2024
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 7/1/2023 1,140,781.27$
Deposits 434,400.00
Expenditures - Water Connection/Main Extension (1,325.58) Less: Refunded to Developer (6,500.00)
Ending Balance 6/30/2024 1,567,355.69$