Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2023-24 FY 2023-24 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2023 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/23 ASSIGNED* AS OF 9/30/23* 001 GENERAL FUND 56,921,885 $ 3,084,589 $ (12,649,215)$ (6,000,000) $ 41,357,259 $ (150,653) $ 41,206,606$ 002 EMID 1,845,803$ 256,695 $ - $ 2,102,498 $ - $ 2,102,498$ 003 RECREATION 36,980 $ 992,981 $ (868,353) $ 21,948 $ 183,556 $ 183,556 $ GENERAL FUND (001-003) 58,804,668$ 4,334,265 $ (13,517,568)$ 21,948 $ (6,000,000)$ 43,643,313 $ (150,653) $ 43,492,660$ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 1,180,393 $ 13,346 $ (13,000) $ - $ - $ 1,180,739$ - $ 1,180,739$ 006 GENERAL FUND - DARE 41,733 $ 474 $ - $ - $ - $ 42,207$ - $ 42,207$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 68,884 $ 730 $ (8,000)$ - $ - $ 61,614$ - $ 61,614$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 61,859 $ 703 $ - $ - $ - $ 62,562$ - $ 62,562$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 24,853 $ 283 $ - $ - $ - $ 25,136$ - $ 25,136$ 010 GENERAL FUND - PENSION STABILIZATION 94,514 $ 1,075 $ - $ - $ - $ 95,589$ - $ 95,589$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,474,874 $ 28,137 $ - $ - $ - $ 2,503,011$ - $ 2,503,011$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 207,804 $ 2,929 $ (1,524) $ 50,000 $ - $ 259,209$ - $ 259,209$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 62,959,582 $ 4,381,942 $ (13,540,092)$ 71,948 $ (6,000,000)$ 47,873,380 $ (150,653) $ 47,722,727$
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 7,497 $ 3,360 $ (15,000)$ - $ - $ (4,143)$ - $ (4,143)$ 102 MEASURE "A" 4,686,950 $ 215,838 $ (493,308) $ - $ - $ 4,409,480$ (3,760,280) $ 649,200 $ 103 GAS TAX 517,184 $ 175,193 $ (451,387) $ - $ - $ 240,990$ (526,964) $ (285,974) $ 104 PARK-IN-LIEU FEES 2,902,945 $ 33,003 $ - $ - $ - $ 2,935,948$ (745,435) $ 2,190,513 $ 105 MEASURE "M" - $ - $ (100,000)$ - $ - $ (100,000)$ - $ (100,000)$ 108 SLESF/COPS GRANT - $ - $ - $ - $ - $ - $ - $ - $ 114 CALOPPS 459,335 $ 391,372 $ (68,005) $ - $ - $ 782,702$ - $ 782,702$ 116 FOSTER CITY FOUNDATION 413,212 $ 10,400 $ (37,210) $ - $ (21,948)$ 364,454 $ (250) $ 364,204$ 119 SB 1 ROAD MAINTENANCE AND REHAB 863,817 $ 80,888 $ - $ - $ - $ 944,705$ (455,057) $ 489,648 $ 122 HOUSING SUCCESSOR-LMIHF 2,441,355$ 52,952 $ (25,067) $ - $ - $ 2,469,240$ - $ 2,469,240$ 124 FC AFFORDABLE HOUSING FUND 4,642,671$ 19,096 $ (28,235) $ - $ - $ 4,633,532$ - $ 4,633,532$ 125 SUSTAINABLE FOSTER CITY FUND (MOVED TO FUND 012) -$ - $ - $ - $ - $ - $ - $ - $ 127 BAERS (PROGRAM WAS CLOSED OUT IN FY 2020-21) -$ - $ - $ - $ - $ - $ - $ - $ 128 GENERAL PLAN MAINTENANCE 1,927,194$ 181,161 $ (21,508) $ - $ - $ 2,086,847$ - $ 2,086,847$ 129 CONSTRUCTION AND DEMO RECYCLING 758,768$ 28,804 $ (901) $ - $ (50,000)$ 736,671 $ - $ 736,671$ 130 TECHNOLOGY MAINTENANCE 226,770$ 30,477 $ (16,105) $ - $ - $ 241,142$ - $ 241,142$ 131 SB 1186 39,618$ 992 $ - $ - $ - $ 40,610$ - $ 40,610$ 132 SMIP FEE 5,385$ 72 $ - $ - $ - $ 5,457$ - $ 5,457$ 133 CRV GRANT FUND 14,124$ 154 $ (560) $ - $ - $ 13,718$ - $ 13,718$ 134 CURBSIDE RECLYCLING 253,249$ 2,879 $ - $ - $ - $ 256,128$ - $ 256,128$ 135 GREEN BUILDING FEE 6,928$ 258 $ - $ - $ - $ 7,186$ - $ 7,186$ 136 MEASURE W 1,234,883$ 46,435 $ (240,215)$ - $ - $ 1,041,103$ (575,000) $ 466,103 $ 137 COMMERCIAL LINKAGE FEE 588,598 $ 6,692 $ - $ - $ - $ 595,290$ - $ 595,290$ 138 TENANT RELOCATION ASSISTANCE 234,143 $ 2,662 $ - $ - $ - $ 236,805$ - $ 236,805$ 139 WORKFORCE HOUSING 158,351 $ 138,101 $ (48,533) $ - $ - $ 247,919$ - $ 247,919$ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 22,418 $ 5,797 $ - $ - $ - $ 28,215$ - $ 28,215$ 141 SB 1383 IMPLEMENTATION 31,221 $ 374 $ - $ - $ - $ 31,595$ - $ 31,595$ 142 PARK FACILITIES IMPACT FEE -$ - $ - $ - $ - $ - $ - $ - $ 143 PUBLIC SAFETY IMPACT FEE -$ - $ - $ - $ - $ - $ - $ - $ 144 TRANSPORTATION IMPACT FEE -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 22,436,616 $ 1,426,960 $ (1,546,034) $ - $ (71,948)$ 22,245,594$ (6,062,986) $ 16,182,608 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023
Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2023-24 FY 2023-24 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2023 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/23 ASSIGNED* AS OF 9/30/23*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 5,505,921 $ 25,412 $ (4,229,256)$ - $ - $ 1,302,077$ - $ 1,302,077$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS - $ 226,344$ - $ - $ - $ 226,344$ - $ 226,344$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 77,484,135 $ 1,043,045 $ (1,876,221) $ 6,000,000 $ 82,650,959 $ (67,290,465) $ 15,360,494 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 2,880,117$ 313,278 $ - $ - $ 3,193,395$ - $ 3,193,395$ 327 LEVEE PROJECT FUND 5,080,547$ 33,745 $ (3,546,308)$ 1,567,984 $ (4,538,775) $ (2,970,791) $ 328 LEVEE PROJECT FUND - 2023 GO Bonds -$ 4,951,233$ - $ 4,951,233 $ - $ 4,951,233$ TOTAL CAPITAL PROJECTS FUNDS 85,444,799 $ 6,341,301 $ (5,422,529) $ 6,000,000 $ - $ 92,363,571$ (71,829,240) $ 20,534,331 $
ENTERPRISE FUNDS
401 WATER REVENUE 10,347,049 $ 3,457,270 $ (3,599,837) $ - $ (1,120,000)$ 9,084,482 $ (729,059) $ 8,355,423 $ 405 CIP-WATER 28,827,164 $ - $ (104,632)$ 1,120,000 $ - $ 29,842,532$ (26,300,406) $ 3,542,126 $ 408 WATER EQUIPMENT REPLACEMENT 4,070,150 $ 112,024 $ (10,436) $ - $ - $ 4,171,738$ (169,174) $ 4,002,564 $ 409 WATER CONNECTION FEES 1,206,901 $ 13,721 $ - $ - $ - $ 1,220,622$ - $ 1,220,622$ 451 WASTEWATER REVENUE 27,456,097 $ 3,435,428 $ (1,372,494) $ (16,734,175) $ 12,784,856 $ 12,784,856 $ 453 WASTEWATER RATE STABLIZATION 2,000,000 $ - $ - $ 2,089,225$ (2,089,225) $ 2,000,000 $ - $ 2,000,000$ 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN (38,478,808) $ - $ (1,350,000)$ 2,089,225 $ - $ (37,739,583)$ - $ (37,739,583)$ 455 CIP-WASTEWATER 157,697,380 $ - $ (2,473,978)$ 11,500,000 $ 166,723,402 $ (103,477,896)$ 63,245,506 $ 456 WASTEWATER PLANT EXPANSION 1,478 $ 2,797 $ - $ - $ - $ 4,275$ - $ 4,275$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,027,644 $ 85,739 $ (153,113)$ - $ - $ 3,960,270$ (1,583,675) $ 2,376,595 $ 459 WASTEWATER NOTES/WIFIA LOAN (59,130,828) $ 31,757 $ (1,570,780)$ 3,144,950 $ (57,524,901) $ - $ (57,524,901)$ 460 WASTEWATER CONNECTION FEES 347,531 $ 3,951 $ - $ - $ - $ 351,482$ - $ 351,482$ 461 STATE REVOLVING LOAN FUND - $ - $ - $ - $ - $ - $ - $ - $ TOTAL ENTERPRISE FUNDS 138,371,758 $ 7,142,687 $ (10,635,270)$ 19,943,400 $ (19,943,400) $ 134,879,175 $ (132,260,210) $ 2,618,965 $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 7,918,310 $ 563,757 $ (288,825) $ - $ 8,193,242 $ (1,491,212) $ 6,702,030 $ 502 EQUIPMENT REPLACEMENT FUND 9,107,957 $ 97,827 $ - $ - $ 9,205,784 $ (2,545,709) $ 6,660,075 $ 503 SELF INSURANCE FUND 973,000 $ 385,024 $ (1,383,744)$ - $ (25,720) $ - $ (25,720)$ 504 INFORMATION TECHNOLOGY 5,900,800 $ 714,192 $ (518,525) $ - $ 6,096,467 $ - $ 6,096,467$ 505 BUILDING MAINTENANCE 8,073,496 $ 990,002 $ (525,884) $ - $ 8,537,614 $ - $ 8,537,614$ 507 LONGEVITY RECOGNITION PLAN 2,660,354 $ 89,538 $ (54,535) $ - $ 2,695,357 $ - $ 2,695,357$ 508 PEMHCA FUND 6,287,274 $ 135,545 $ (53,629) $ - $ - $ 6,369,190$ - $ 6,369,190$ 509 COMPENSATED ABSENCES FUND 3,464,914 $ 176,009 $ (14,252) $ - $ - $ 3,626,671$ - $ 3,626,671$ TOTAL INTERNAL SERVICE FUNDS 44,386,105 $ 3,151,894 $ (2,839,394) $ - $ - $ 44,698,605$ (4,036,921) $ 40,661,684 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (590,865) $ 1,376 $ (1,337) $ - $ - $ (590,826)$ - $ (590,826)$ 607 TOURISM ASSESSMENT - $ - $ - $ - $ - $ - $ - $ - $ 608 SMC FIRE -$ 32,596$ (24,364) $ - $ - $ 8,232$ - $ 8,232$ TOTAL CITY / EMID FUNDS 358,513,916 $ 22,730,512 $ (38,238,276) $ 26,015,348 $ (26,015,348) $ 343,006,152 $ (214,340,010) $ 128,666,142 $ -$
* Available Balance excludes Capital Assets and Non-Spendable, Restricted, Committed, and/or Assigned Funds, including Prepayments, Inventory, Garbage Stabilization Reserve, unrealized investment gains, and unspent funds for previously approved CIP projects.