Merced County
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Unofficial demonstration dashboard

Merced County, California

Unofficial demonstration dashboard for Merced County, California, built from its Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025.

Basis — read this first: every figure on this page comes from the County of Merced's Annual Comprehensive Financial Report for the Fiscal Year ended June 30, 2025, prepared by the County Auditor-Controller's Office (Lisa Cardella-Presto, CPA, Auditor-Controller). Audit opinion: the transmittal letter (December 30, 2025) states Brown Armstrong Accountancy Corporation issued an unmodified (“clean”) opinion for the fiscal year ended June 30, 2025. Basis warning — do not mix documents: this is an ACFR of audited actuals, NOT the FY 2025-26 Final Budget (approved September 23, 2025, $1.12 billion per the county's press release), whose standalone book was not retrieved; the $1.12 billion figure does not appear as a page figure. County profile (from the ACFR letter): incorporated 1855; about 1,978 square miles; about 293,000 residents; six incorporated cities (Atwater, Dos Palos, Gustine, Livingston, Los Banos, Merced); a five-member Board of Supervisors; about 2,475 budgeted full-time-equivalent positions.

Overview

Merced County's audited governmental funds for the year ended June 30, 2025 report $757,949,566 in total revenues and $755,472,780 in total expenditures. The General Fund reports $621,871,085 in revenues and $604,219,574 in expenditures, ending the year at $179,609,578 (down $999,094). Total governmental funds ended at $322,023,418, and the change in net position of governmental activities was $128,619,965. Notably, final budgeted General Fund revenues of $728,521,356 came in $106,650,271 above actuals, driven largely by aid from other governments.

Source: County of Merced Annual Comprehensive Financial Report, FY ended June 30, 2025 (board agenda portal).

At a glance — ACFR, FY ended June 30, 2025

$757,949,566
Total governmental-fund revenues, FY 2024-25
$755,472,780
Total governmental-fund expenditures
$621,871,085
General Fund revenues
$179,609,578
General Fund ending balance
$322,023,418
Total governmental funds, ending

Source: County of Merced Annual Comprehensive Financial Report, FY ended June 30, 2025 (board agenda portal).

Governmental funds — year ended June 30, 2025

Total revenue lines sum exactly to $757,949,566 and total expenditure lines exactly to $755,472,780.

Revenues, total governmental funds.

Taxes and assessments$165,885,301
Licenses, permits and franchise fees$6,524,911
Fines, forfeitures and penalties$5,779,598
Revenue from use of money and property$20,961,834
Aid from other governmental agencies$456,267,004
Charges for current services$75,421,202
Other revenues$27,109,716
Total revenues$757,949,566

Expenditures, total governmental funds.

General government$62,106,322
Public protection$207,471,534
Public ways and facilities$37,357,891
Health and sanitation$141,841,507
Public assistance$235,166,986
Education$4,936,751
Recreation and cultural services$3,356,132
Debt service — principal$5,946,281
Debt service — interest$3,754,506
Administration$63,972
Capital outlay$53,470,898
Total expenditures$755,472,780

Source: County of Merced ACFR FY 2024-25, Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds (p. 29).

General Fund — actuals and budget comparison

General Fund revenue lines sum exactly to $621,871,085 and expenditure lines exactly to $604,219,574. The balance walk is exact: beginning $180,608,672 − $999,094 net change = $179,609,578 ending. The budget-and-actual schedule shows final budgeted revenues of $728,521,356 against actuals of $621,871,085 — a −$106,650,271 variance, driven largely by aid from other governmental agencies (actual $380,262,015 vs final budget $469,463,760).

General Fund revenues, actual.

Taxes and assessments$130,320,321
Licenses, permits and franchise fees$6,439,293
Fines, forfeitures and penalties$4,742,949
Revenue from use of money and property$11,655,448
Aid from other governmental agencies$380,262,015
Charges for current services$72,732,965
Other revenues$15,718,094
Total General Fund revenues$621,871,085

General Fund expenditures, actual.

General government$59,559,293
Public protection$165,919,189
Health and sanitation$137,386,793
Public assistance$226,848,871
Education$4,936,751
Recreation and cultural services$3,356,132
Debt service — principal$1,814,674
Debt service — interest$220,225
Administration$43,101
Capital outlay$4,134,545
Total General Fund expenditures$604,219,574

General Fund balance walk and budget comparison.

Fund balance, July 1, 2024$180,608,672
Net change−$999,094
Fund balance, June 30, 2025$179,609,578
Total governmental funds, June 30, 2025$322,023,418
Change in net position of governmental activities$128,619,965
General Fund revenues — final budget$728,521,356
General Fund revenues — actual$621,871,085
Variance (actual − final budget)−$106,650,271

Source: County of Merced ACFR FY 2024-25, Governmental Funds statement (p. 29) and General Fund Budget and Actual schedule (p. 31).

Elected officials

The ACFR names the Auditor-Controller below. The Board of Supervisors has five district-elected members, but their names are not shown in the cited ACFR excerpts, so no supervisor names are listed here rather than risking stale names.

Auditor-ControllerLisa Cardella-Presto, CPA
Board of Supervisors5 seats (names not shown)

Source: County of Merced ACFR FY 2024-25.

Sources & notes

  • Only source used for figures: County of Merced, Annual Comprehensive Financial Report for the Fiscal Year ended June 30, 2025 (board agenda portal). ACFR FY 2024-25.
  • Sum checks: total revenues exact ($757,949,566); total expenditures exact ($755,472,780); General Fund revenues exact ($621,871,085); General Fund expenditures exact ($604,219,574); General Fund balance walk exact ($179,609,578); total governmental funds walk exact ($322,023,418).
  • What is not claimed: no FY 2025-26 Final Budget figures (that book was not retrieved; its $1.12 billion approval is not a page figure); no outstanding-debt total was extracted from the cited statements; supervisor names are not listed because they are not shown in the cited ACFR excerpts.
  • Jurisdiction palette: no verified Merced County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.

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