Details presented in Attachment 1.
Fee Type
Tyler
Fund
Adjusted Beg.
Bal (7/1/24)
Additions: Fee
Collected/ Interest
Rev.
Other
Financing
Sources
Expenses &
Refunds
Adjusted for
Assets
Transferred to
Operating Fund
Ending Fund
Balance (6/30/25)
Reconciliation to
Available Balance Encumbrances
Available
Balance
Public Facility Impact Fee:
Roadway Facilities - City 3500 10,064,273.20 563,319.98 0.00 10,627,593.18 (987,291.58) 9,640,301.60 Roadway Facilities - Developer 3505 7,361,933.47 414,158.43 0.00 7,776,091.90 (700,258.90) 7,075,833.00 Traffic Signal Facilities - City 3501 429,444.91 23,504.08 0.00 452,948.99 (51,441.70) 401,507.29 Traffice Signal Facilities - Developer 3506 284,877.40 11,222.02 0.00 296,099.42 (120,919.08) 175,180.34 Fire Facilities - City 3502 2,369,407.08 326,690.74 (22,612.00) 2,673,485.82 (454,244.11) 2,219,241.71 Fire Facilities - Developer 3507 2,911,506.77 367,273.55 (3,511.22) 3,275,269.10 (334,912.62) 2,940,356.48 Police Facilities - City 3503 3,369,675.77 341,857.82 (18,009.00) 3,693,524.59 (427,361.62) 3,266,162.97 Police Facilities - Developer 3508 2,598,970.15 299,402.74 (3,335.00) 2,895,037.89 (315,147.64) 2,579,890.25 Parks Facilities - City 3504 2,811,862.90 739,242.89 (60,296.00) 3,490,809.79 (1,082,924.69) 2,407,885.10 Parks Facilities - Developer 3509 1,930,859.12 686,027.95 (3,335.00) 2,613,552.07 (1,070,040.49) 1,543,511.58 PW Corp Yard Facilities - City 3510 58,120.50 24,503.93 (5,551.00) 77,073.43 (37,299.94) 39,773.49 PW Corp Yard Facilities - Developer 3511 62,199.91 24,433.00 (3,335.00) 83,297.91 (37,113.22) 46,184.69 Info Tech Facilities - City 3512 43,741.66 18,745.47 (5,054.00) 57,433.13 (28,562.35) 28,870.78 Info Tech Facilities - Developer 3513 46,918.34 19,615.08 (3,335.00) 63,198.42 (29,624.82) 33,573.60 Admin Facilities - City 3514 85,452.35 87,083.16 (53,203.00) 119,332.51 (132,675.29) (13,342.78) Facilities - Transportation 3515 1,111,301.57 507,504.14 (46,712.00) 1,572,093.71 (642,787.45) 929,306.26 Facilities-Transportation-Developer 3516 1,142,284.72 506,545.07 (3,335.00) 1,645,494.79 (639,510.78) 1,005,984.01 Park reserve - Capital Project 5001 1,125,244.37 808,329.58 - (1,043,494.04) 890,079.91 70,656.13 (662,349.70) 298,386.34 Wastewater Facility- 6004 12,025,281.18 1,137,374.06 (585,616.97) 12,577,038.27 ( 64,034.53) (1,132,612.87) 11,380,390.87 line Component
Wastewater Facility- 6005 14,626,345.63 3,310,559.25 (1,582,234.42) 16,354,670.46 3,381,680.29 ( 443,576.80) 19,292,773.95 Plant Component
Water Facility - Wells 6007 46,067,303.70 5,275,406.18 (7,604.22) 51,335,105.66 (
7,562,445.65) (288,359.00) 43,484,301.01
Refuse Capital 6009 1,380,112.38 247,094.44 (264,862.29) 1,362,344.53 ( 223,977.64) (104,805.82) 1,033,561.07
Equipment Charge
Water Facility - Mains 6008 9,226,263.67 1,056,208.40 0.00 10,282,472.07 (
727,091.50) (9,691.50) 9,545,689.07
Water System Operations 6001 1,567,355.69 264,500.00 0.00 1,831,855.69 1,831,855.69 Attachment 1
3500 Facilities-Roadways
MMC 17 62 040
Revenues
Investment Earnings 565,185.31$
Public Facilities Impact Fees (1,865.33)
Total Revenues 563,319.98
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 563,319.98
Fund Balance - Beginning of Year 10,093,387.98
Adjustment-Notes Receivable (26,388.04)
Adjustment-Interest on Notes Receivable (2,726.74)
Adjusted Fund Balance - Beginning of Year 10,064,273.20 Fund Balance - End of Year 10,627,593.18
Reconciliation to Cash Available:
R eceivable (913,789.58)
Change in Fair Value (positive)/negative (73,502.00)
Subtotal (987,291.58)
Cash Balance 9,640,301.60
Encumbrances -
Balance 9,640,301.60$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3501 Facilities-Traffic Signals
MMC 17 62 040
Revenues
Investment Earnings 23,678.64$
Public Facilities Impact Fees (174.56)
Total Revenues 23,504.08
Expenditures
Operating Expenses -
Total Expenditures -
Net Income (Loss) 23,504.08
Fund Balance - Beginning of Year 431,003.21
Adjustment-Notes Receivable (1,412.36)
Adjustment-Interest on Notes Receivable (145.94)
Adjusted Fund Balance - Beginning of Year 429,444.91
Fund Balance - End of Year 452,948.99
Reconciliation to Cash Available:
Receivable (48,380.70)
Change in Fair Value (positive)/negative (3,061.00)
Subtotal (51,441.70)
Cash Balance 401,507.29
Encumbrances -
Balance 401,507.29$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3502 Facilities-Fire
MMC 17 62 040
Revenues
Investment Earnings 125,567.20$
Public Facilities Impact Fees 201,123.54
Total Revenues 326,690.74
Expenditures
Operating Expenses 22,612.00
Total Expenditures 22,612.00
Net Income (Loss) 304,078.74
Fund Balance - Beginning of Year 2,374,447.71
Adjustment-Notes Receivable (4,568.55)
Adjustment-Interest on Notes Receivable (472.08)
Adjusted Fund Balance - Beginning of Year 2,369,407.08
Fund Balance - End of Year 2,673,485.82
Reconciliation to Cash Available:
Receivable (437,324.11)
Change in Fair Value (positive)/negative (16,920.00)
Subtotal (454,244.11)
Cash Balance 2,219,241.71
Encumbrances -
Balance 2,219,241.71$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3503 Facilities-Police
MMC 17 62 040
Revenues
Investment Earnings 188,704.01$
Public Facilities Impact Fees 153,153.81
Total Revenues 341,857.82
Expenditures
Operating Expenses 18,009.00
Total Expenditures 18,009.00
Net Income (Loss) 323,848.82
Fund Balance - Beginning of Year 3,371,878.07
Adjustment-Notes Receivable (1,996.04)
Adjustment-Interest on Notes Receivable (206.26)
Adjusted Fund Balance - Beginning of Year 3,369,675.77
Fund Balance - End of Year 3,693,524.59
Reconciliation to Cash Available:
Receivable (402,458.62)
Change in Fair Value (positive)/negative (24,903.00)
Subtotal (427,361.62)
Cash Balance 3,266,162.97
Encumbrances -
Balance 3,266,162.97$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3504 Facilities-Parks
MMC 17 62 040
Revenues
Investment Earnings 126,046.73$
Public Facilities Impact Fees 613,196.16
Total Revenues 739,242.89
Expenditures
Operating Expenses 60,296.00
Total Expenditures 60,296.00
Net Income (Loss) 678,946.89
Fund Balance - Beginning of Year 2,813,699.45
Adjustment-Notes Receivable (1,664.55)
Adjustment-Interest on Notes Receivable (172.00)
Adjusted Fund Balance - Beginning of Year 2,811,862.90
Fund Balance - End of Year 3,490,809.79
Reconciliation to Cash Available:
Receivable (1,064,565.69)
Change in Fair Value (positive)/negative (18,359.00)
Subtotal (1,082,924.69)
Cash Balance 2,407,885.10
Encumbrances -
Balance 2,407,885.10$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3510 Facilities-PW Corp Yard
MMC 17 62 040
Revenues
Investment Earnings 1,184.92$
Public Facilities Impact Fees 23,319.01
Total Revenues 24,503.93
Expenditures
Operating Expenses 5,551.00
Total Expenditures 5,551.00
Net Income (Loss) 18,952.93
Fund Balance - Beginning of Year 58,120.50
Fund Balance - End of Year 77,073.43
Reconciliation to Cash Available:
Receivable (37,299.94)
Cash Balance 39,773.49
Encumbrances -
Balance 39,773.49$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3512 Facilities-Info Tech
MMC 17 62 040
Revenues
Investment Earnings 834.30$
Public Facilities Impact Fees 17,911.17
Total Revenues 18,745.47
Expenditures
Operating Expenses 5,054.00
Total Expenditures 5,054.00
Net Income (Loss) 13,691.47
Fund Balance - Beginning of Year 43,741.66
Fund Balance - End of Year 57,433.13
Reconciliation to Cash Available:
Receivable (28,562.35)
Cash Balance 28,870.78
Encumbrances -
Balance 28,870.78$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3514 Facilities-Admin Fee
MMC 17 62 040
Revenues
Public Facilities Impact Fees 87,083.16$
Total Revenues 87,083.16
Expenditures
Operating Expenses 53,203.00
Total Expenditures 53,203.00
Net Income (Loss) 33,880.16
Fund Balance - Beginning of Year 85,452.35
Fund Balance - End of Year 119,332.51
Reconciliation to Cash Available:
Receivable (132,675.29)
Cash Balance (13,342.78)
Encumbrances -
Balance (13,342.78)$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3515 Facilities-Transportation
MMC 17 62 040
Revenues
Investment Earnings 42,318.40$
Public Facilities Impact Fees 465,185.74
Total Revenues 507,504.14
Expenditures
Operating Expenses 46,712.00
Total Expenditures 46,712.00
Net Income (Loss) 460,792.14
Fund Balance - Beginning of Year 1,111,301.57
Fund Balance - End of Year 1,572,093.71
Reconciliation to Cash Available:
Receivable (635,702.45)
Change in Fair Value (positive)/negative (7,085.00)
Cash Balance 929,306.26
Encumbrances -
Balance 929,306.26$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
5001 Park Reserve Capital Improvements
MMC 17 38 010
Revenues
Investment Earnings 59,335.44$
Park Zone Fees 18,298.00
Local Funding 231,545.32
Other State Grant 318,098.82
Park Bond Act Grant 177,952.00
Other Revenue - Contributions 3,100.00
Total Revenues 808,329.58
Expenditures
Community Park 42 481,952.26
Community Park 42-Playground 318,098.82
Park Light Upgrade at Joe Herbs/McNamara 13,839.05
Fahrens Park Disc Golf Course Parking 5,750.00
General Vang Pao Park 223,853.91
Total Expenditures 1,043,494.04
Net Income (Loss) (235,164.46)
Fund Balance - Beginning of Year 1,125,244.37
Fund Balance - End of Year 890,079.91
Reconciliation to Cash Available:
Receivable (675,613.42)
Change in Fair Value (positive)/negative (7,325.00)
Liabilities* 753,594.55
Subtotal 960,736.04
Encumbrances & Vouchers Payable (662,349.70)
Balance 298,386.34$
*Includes Developer Credit for Park Land dedication.
3505 Facilities-Roadways-Developer
MMC 17 62 040
Revenues
Investment Earnings 416,489.35$
Public Facilities Impact Fees (2,330.92)
Total Revenues 414,158.43
Expenditures
Transfer Streets/Signals -
Developer Credit -
Total Expenditures -
Net Income (Loss) 414,158.43
Fund Balance - Beginning of Year 7,391,048.25
Adjustment-Notes Receivable (26,388.04)
Adjustment-Interest on Notes Receivable (2,726.74)
Adjusted Fund Balance - Beginning of Year 7,361,933.47
Fund Balance - End of Year 7,776,091.90
Reconciliation to Cash Available:
Receivable (646,309.90)
Change in Fair Value (positive)/negative (53,949.00)
Subtotal (700,258.90)
Cash Balance 7,075,833.00
Encumbrances -
Balance 7,075,833.00$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3506 Facilities-Traffic Signals-Developer
MMC 17 62 040
Revenues
Investment Earnings 11,396.58$
Public Facilities Impact Fees (174.56)
Total Revenues 11,222.02
Expenditures
Streets/Signals -
Total Expenditures -
Net Income (Loss) 11,222.02
Fund Balance - Beginning of Year 286,435.70
Adjustment-Notes Receivable (1,412.36)
Adjustment-Interest on Notes Receivable (145.94)
Adjusted Fund Balance - Beginning of Year 284,877.40
Fund Balance - End of Year 296,099.42
Reconciliation to Cash Available:
Receivable (119,583.08)
Change in Fair Value (positive)/negative (1,336.00)
Subtotal (120,919.08)
Cash Balance 175,180.34
Encumbrances -
Balance 175,180.34$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3507 Facilities-Fire-Developer
MMC 17 62 040
Revenues
Investment Earnings 167,546.78$
Public Facilities Impact Fees 199,726.77
Total Revenues 367,273.55
Expenditures
Operating Expenses 3,335.00
Transfer - Public Safety CIP(5004) 176.22
Total Expenditures 3,511.22
Net Income (Loss) 363,762.33
Fund Balance - Beginning of Year 2,916,547.40
Adjustment-Notes Receivable (4,568.55)
Adjustment-Interest on Notes Receivable (472.08)
Adjusted Fund Balance - Beginning of Year 2,911,506.77
Fund Balance - End of Year 3,275,269.10
Reconciliation to Cash Available:
Receivable (440,779.34)
Change in Fair Value (positive)/negative (22,419.00)
Liabilities 128,285.72
Subtotal (334,912.62)
Cash Balance 2,940,356.48
Encumbrances -
Balance 2,940,356.48$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3508 Facilities-Police-Developer
MMC 17 62 040
Revenues
Investment Earnings 147,666.05$
Public Facilities Impact Fees 151,736.69
Total Revenues 299,402.74
Expenditures
Operating Expenses 3,335.00
Total Expenditures 3,335.00
Net Income (Loss) 296,067.74
Fund Balance - Beginning of Year 2,601,172.45
Adjustment-Notes Receivable (1,996.04)
Adjustment-Interest on Notes Receivable (206.26)
Adjusted Fund Balance - Beginning of Year 2,598,970.15
Fund Balance - End of Year 2,895,037.89
Reconciliation to Cash Available:
Receivable (396,311.50)
Change in Fair Value (positive)/negative (19,670.00)
Liabilities 100,833.86
Subtotal (315,147.64)
Cash Balance 2,579,890.25
Encumbrances -
Balance 2,579,890.25$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3509 Facilities-Parks-Developer
MMC 17 62 040
Revenues
Investment Earnings 73,022.99$
Public Facilities Impact Fees 613,004.96
Total Revenues 686,027.95
Expenditures
Operating Expenses 3,335.00
Total Expenditures 3,335.00
Net Income (Loss) 682,692.95
Fund Balance - Beginning of Year 1,932,695.67
Adjustment-Notes Receivable (1,664.55)
Adjustment-Interest on Notes Receivable (172.00)
Adjusted Fund Balance - Beginning of Year 1,930,859.12
Fund Balance - End of Year 2,613,552.07
Reconciliation to Cash Available:
Receivable (1,058,272.49)
Change in Fair Value (positive)/negative (11,768.00)
Subtotal (1,070,040.49)
Cash Balance 1,543,511.58
Encumbrances -
Balance 1,543,511.58$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3511 Facilities-PW Corp Yard-Developer
MMC 17 62 040
Revenues
Investment Earnings 1,327.71$
Public Facilities Impact Fees 23,105.29
Total Revenues 24,433.00
Expenditures
Operating Expenses 3,335.00
Total Expenditures 3,335.00
Net Income (Loss) 21,098.00
Fund Balance - Beginning of Year 62,199.91
Fund Balance - End of Year 83,297.91
Reconciliation to Cash Available:
Receivable (37,113.22)
Cash Balance 46,184.69
Encumbrances -
Balance 46,184.69$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3513 Facilities-Info Tech-Developer
MMC 17 62 040
Revenues
Investment Earnings 979.44$
Public Facilities Impact Fees 18,635.64
Total Revenues 19,615.08
Expenditures
Operating Expenses 3,335.00
Total Expenditures 3,335.00
Net Income (Loss) 16,280.08
Fund Balance - Beginning of Year 46,918.34
Fund Balance - End of Year 63,198.42
Reconciliation to Cash Available:
Receivable (29,624.82)
Cash Balance 33,573.60
Encumbrances -
Balance 33,573.60$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
3516 Facilities-Transportation-Developer
MMC 17 62 040
Revenues
Investment Earnings 45,612.00$
Public Facilities Impact Fees 460,933.07
Total Revenues 506,545.07
Expenditures
Operating Expenses 3,335.00
Total Expenditures 3,335.00
Net Income (Loss) 503,210.07
Fund Balance - Beginning of Year 1,142,284.72
Fund Balance - End of Year 1,645,494.79
Reconciliation to Cash Available:
Receivable (631,840.78)
Change in Fair Value (positive)/negative (7,670.00)
Subtotal (639,510.78)
Cash Balance 1,005,984.01
Encumbrances -
Balance 1,005,984.01$
6004 Wastewater Treatment Lines
MMC 15 16 050
MMC 15 16 055
Revenues
Investment Earnings 739,717.42$
Wastewater Facility Charge-Lines 223,243.92
Sewer Facility Fee 174,412.72
Total Revenues 1,137,374.06
Expenditures
Professional Services 66,385.29
Yosemite Ave Grind & Overlay 519,231.68
Total Expenditures 585,616.97
Revenue Over/(Under) Expenditures 551,757.09
Retained Earnings - Beginning of Year 12,025,281.18
Retained Earnings - End of Year 12,577,038.27
Reconciliation to Cash Available:
Receivable (1,140,392.93)
Change in Fair Value (positive)/negative (95,404.00)
Accounts Payable 265,528.19
Current liabilities 143,273.21
Liabilities - Developer Credits 762,961.00
Subtotal (64,034.53)
Cash Balance 12,513,003.74
Encumbrances (1,132,612.87)
Balance 11,380,390.87$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
6005 Wastewater Improvement Fund
MMC 15 16 030
MMC 15 16 040
MMC 15 16 070
Revenues
Investment Earnings 1,233,886.81$
Sewer Facility Fee 2,076,672.44
Total Revenues 3,310,559.25
Expenditures
WWTP Phase VI Engineering Improvement 1,582,234.42
Total Expenditures 1,582,234.42
Revenue Over/(Under) Expenditures 1,728,324.83
Adjustment for Assets Transferred to Operating Fund
Retained Earnings - Beginning of Year 14,626,345.63
Retained Earnings - End of Year 16,354,670.46
Reconciliation to Cash Available:
Receivable (5,267,520.67)
Change in Fair Value (positive)/negative (150,478.00)
Liabilities - Developer Credit 33,271.00
Liabilities - Advance from Fund 6000 8,670,875.00
Current Liabilities 92,471.94
Accounts Payable 3,061.02
Subtotal 3,381,680.29
Cash Balance 19,736,350.75
Encumbrances (443,576.80)
Balance 19,292,773.95$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
6007 Restricted Water - Wells
83.6% MMC 15 36 160
Revenues
Investment Earnings 2,604,486.80$
Water Facility Charge - Wells 2,670,919.38
Total Revenues 5,275,406.18
Expenditures
Water Well #22 7,604.22
Total Expenditures 7,604.22
Revenue Over/(Under) Expenditures 5,267,801.96
Retained Earnings - Beginning of Year 46,067,303.70
Retained Earnings - End of Year 51,335,105.66
Reconciliation to Cash Available:
Receivable (3,394,264.71)
Change in Fair Value (positive)/negative (333,741.00)
Liabilities - Advance from-General Fund (3,834,497.12)
Accounts Payable 57.18
Subtotal (7,562,445.65)
Cash Balance 43,772,660.01
Encumbrances (288,359.00)
Balance 43,484,301.01$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
6009 Refuse Capital Equipment
MMC 8 04 235
MMC 8 04 265
Revenues
Building Permits 80,872.12$
Investment Earnings 68,894.49
Industrial / Commercial Surcharge 18,469.87
Recycling Surcharge 42,816.64
Green Container Surcharge 36,041.32
Total Revenues 247,094.44
Expenditures
Supplies and Services 264,862.29
Total Expenditures 264,862.29
Revenue Over/(Under) Expenditures (17,767.85)
Retained Earnings - Beginning of Year 1,380,112.38
Retained Earnings - End of Year 1,362,344.53
Reconciliation to Cash Available:
Receivable (249,553.38)
Change in Fair Value (positive)/negative (8,679.00)
Liabilities 34,254.74
Subtotal (223,977.64)
Cash Balance 1,138,366.89
Encumbrances & Current Liabilities (104,805.82)
Balance 1,033,561.07$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
6008 Restricted Water-Mains
16.4% MMC 15 36 160
Revenues
Investment Earnings 549,363.41$
Water Facility Charge - Mains 506,844.99
Total Revenues 1,056,208.40
Expenditures
Operating Expenses -
Community Park 42 -
Total Expenditures -
Revenue Over/(Under) Expenditures 1,056,208.40
Retained Earnings - Beginning of Year 9,226,263.67
Retained Earnings - End of Year 10,282,472.07
Reconciliation to Cash Available:
Receivable (654,237.50)
Change in Fair Value (positive)/negative (72,854.00)
Subtotal (727,091.50)
Cash Balance 9,555,380.57
Encumbrances & Current Liabilities (9,691.50)
Balance 9,545,689.07$
City of Merced
Chapter 927, Statute of 1987 (AB 1600) Schedule
For The Year Ended June 30, 2025
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 7/1/2024 1,567,355.69$
Deposits 264,500.00
Expenditures - Water Connection/Main Extension -
Less: Refunded to Developer
Ending Balance 6/30/2025 1,831,855.69$