Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2024-25 FY 2024-25 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/24 ASSIGNED* AS OF 9/30/24* 001 GENERAL FUND 61,477,746 $ 3,946,734 $ (15,524,332)$ - $ (5,750,000)$ 44,150,148 $ (7,728,315) $ 36,421,833 $ 002 EMID 2,396,710$ 241,235 $ - $ - $ - $ 2,637,945$ - $ 2,637,945$ 003 RECREATION -$ 911,049$ (837,114) $ - $ - $ 73,935$ - $ 73,935$ GENERAL FUND (001-003) 63,874,456$ 5,099,018 $ (16,361,446)$ - $ (5,750,000)$ 46,862,028 $ (7,728,315) $ 39,133,713 $ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 1,116,780 $ 13,542 $ (30,000) $ - $ - $ 1,100,322$ - $ 1,100,322$ 006 GENERAL FUND - DARE 43,656 $ 533 $ - $ - $ - $ 44,189$ - $ 44,189$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 52,502 $ 642 $ - $ - $ - $ 53,144$ - $ 53,144$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 64,710 $ 791 $ - $ - $ - $ 65,501$ - $ 65,501$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 25,998 $ 3,040 $ - $ - $ - $ 29,038$ - $ 29,038$ 010 GENERAL FUND - PENSION STABILIZATION 98,869 $ 1,208 $ - $ - $ - $ 100,077$ - $ 100,077$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,588,919 $ 31,635 $ - $ - $ - $ 2,620,554$ - $ 2,620,554$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 263,605 $ 3,812 $ (2,511) $ 50,000 $ - $ 314,906$ - $ 314,906$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 68,129,495 $ 5,154,221 $ (16,393,957)$ 50,000 $ (5,750,000)$ 51,189,759 $ (7,728,315) $ 43,461,444 $
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 6,279 $ 3,392 $ (10,000)$ - $ - $ (329)$ - $ (329)$ 102 MEASURE "A" 5,212,616 $ 223,160 $ - $ - $ - $ 5,435,776$ (5,212,616) $ 223,160 $ 103 GAS TAX 533,373 $ 185,872 $ (152,250) $ - $ - $ 566,995$ (533,373) $ 33,622 $ 104 PARK-IN-LIEU FEES 3,036,716 $ 37,107 $ - $ - $ - $ 3,073,823$ (745,435) $ 2,328,388 $ 105 MEASURE "M" - $ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ - $ - $ - $ - $ - $ - $ - $ 114 CALOPPS 656,709 $ 355,576 $ (89,819) $ - $ - $ 922,466$ (19,785) $ 902,681 $ 116 FOSTER CITY FOUNDATION 388,237 $ 3,469 $ (59,837)$ - $ - $ 331,869$ (250) $ 331,619$ 119 SB 1 ROAD MAINTENANCE AND REHAB 1,793,579 $ 98,112 $ - $ - $ - $ 1,891,691$ (1,200,000) $ 691,691 $ 122 HOUSING SUCCESSOR-LMIHF 2,561,517$ 49,548 $ (4,409) $ - $ - $ 2,606,656$ (22,580) $ 2,584,076$ 124 FC AFFORDABLE HOUSING FUND 4,733,651$ 8,748 $ - $ - $ - $ 4,742,399$ - $ 4,742,399$ 125 SUSTAINABLE FOSTER CITY FUND (MOVED TO FUND 012) -$ - $ - $ - $ - $ - $ - $ - $ 127 BAERS (PROGRAM WAS CLOSED OUT IN FY 2020-21) -$ - $ - $ - $ - $ - $ - $ - $ 128 GENERAL PLAN MAINTENANCE 2,287,171$ 132,605 $ (59,292) $ - $ - $ 2,360,484$ (24,613) $ 2,335,871$ 129 CONSTRUCTION AND DEMO RECYCLING 772,718$ 11,852 $ (2,451) $ - $ (50,000)$ 732,119 $ (10,593) $ 721,526 $ 130 TECHNOLOGY MAINTENANCE 209,928$ 21,840 $ (13,608) $ - $ - $ 218,160$ - $ 218,160$ 131 SB 1186 47,249$ 1,133 $ - $ - $ - $ 48,382$ - $ 48,382$ 132 SMIP FEE 5,801$ 223 $ - $ - $ - $ 6,024$ - $ 6,024$ 133 CRV GRANT FUND 11,115$ 136 $ - $ - $ - $ 11,251$ - $ 11,251$ 134 CURBSIDE RECLYCLING 278,024$ 3,397 $ - $ - $ - $ 281,421$ - $ 281,421$ 135 GREEN BUILDING FEE 7,675$ 104 $ - $ - $ - $ 7,779$ - $ 7,779$ 136 MEASURE W 1,471,549$ 50,512 $ - $ - $ - $ 1,522,061$ (1,522,061) $ - $ 137 COMMERCIAL LINKAGE FEE 5,467,173 $ 66,791 $ - $ - $ - $ 5,533,964$ - $ 5,533,964$ 138 TENANT RELOCATION ASSISTANCE 244,933 $ 2,993 $ - $ - $ - $ 247,926$ - $ 247,926$ 139 WORKFORCE HOUSING - $ 159,702$ (26,875) $ - $ - $ 132,827$ - $ 132,827$ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 45,995 $ 6,107 $ - $ - $ - $ 52,102$ - $ 52,102$ 141 SB 1383 IMPLEMENTATION 83,354 $ 1,099 $ (4,219) $ - $ - $ 80,234$ - $ 80,234$ 142 PARK FACILITIES IMPACT FEE 568,798$ 6,950 $ - $ - $ - $ 575,748$ - $ 575,748$ 143 PUBLIC SAFETY IMPACT FEE 61,579$ 752 $ - $ - $ - $ 62,331$ - $ 62,331$ 144 TRANSPORTATION IMPACT FEE 192,840$ 2,356 $ - $ - $ - $ 195,196$ - $ 195,196$ 145 LOCAL HOUSING TRUST -$ - $ (2,388)$ - $ - $ (2,388)$ - $ (2,388)$ TOTAL SPECIAL REVENUE FUNDS 30,678,578 $ 1,433,536 $ (425,148) $ - $ (50,000)$ 31,636,966$ (9,291,306) $ 22,345,660 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2024
Attachment 2
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2024-25 FY 2024-25 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/24 ASSIGNED* AS OF 9/30/24*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2024
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 4,566,590 $ 31,524 $ (2,818,256)$ - $ - $ 1,779,858$ - $ 1,779,858$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 122,454 $ 585 $ (106,350)$ - $ - $ 16,689$ - $ 16,689$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 81,963,287 $ 1,157,168 $ (514,563) $ 5,750,000 $ (3,490,558) $ 84,865,334 $ (73,920,934)$ 10,944,400 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 4,735,436$ 352,530 $ - $ 3,490,558$ - $ 8,578,524$ - $ 8,578,524$ 327 LEVEE PROJECT FUND 2,902,546$ - $ (64,821)$ 13,737 $ 2,851,462 $ (2,490,741) $ 360,721 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds 13,737$ - $ - $ (13,737) $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 89,615,006 $ 1,509,698 $ (579,384) $ 9,254,295 $ (3,504,295) $ 96,295,320 $ (76,411,675) $ 19,883,645 $
ENTERPRISE FUNDS
401 WATER REVENUE 11,976,757 $ 3,632,908 $ (4,042,126) $ - $ (1,000,000)$ 10,567,539 $ (9,621,668) $ 945,871 $ 405 CIP-WATER 30,014,272 $ - $ (404,407)$ 1,000,000 $ - $ 30,609,865$ (7,928,979) $ 22,680,886 $ 408 WATER EQUIPMENT REPLACEMENT 4,421,009 $ 114,192 $ (24,079) $ - $ - $ 4,511,122$ (162,973) $ 4,348,149 $ 409 WATER CONNECTION FEES 156,059 $ 1,907 $ - $ - $ - $ 157,966$ (100,000) $ 57,966 $ 451 WASTEWATER REVENUE 27,401,539 $ 3,863,920 $ (1,463,051) $ (13,567,053) $ 16,235,355 $ (4,123,125) $ 12,112,230 $ 453 WASTEWATER RATE STABLIZATION 2,000,000 $ - $ - $ 2,091,650$ (2,091,650) $ 2,000,000 $ - $ 2,000,000$ 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN (37,638,449) $ - $ (1,365,000)$ 2,091,650 $ - $ (36,911,799)$ - $ (36,911,799)$ 455 CIP-WASTEWATER 167,404,052 $ - $ (2,383,970)$ 7,600,000 $ - $ 172,620,082$ (202,333,235)$ (29,713,153) $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,186,232 $ 115,559 $ - $ - $ - $ 4,301,791$ (2,540,821) $ 1,760,970 $ 459 WASTEWATER NOTES/WIFIA LOAN (52,228,870) $ 780,082 $ (1,919,967)$ 3,875,403 $ - $ (49,493,352)$ - $ (49,493,352)$ 460 WASTEWATER CONNECTION FEES 363,545 $ 4,442 $ - $ - $ - $ 367,987$ - $ 367,987$ 461 STATE REVOLVING LOAN FUND - $ - $ - $ - $ - $ - $ - $ - $ TOTAL ENTERPRISE FUNDS 158,056,146 $ 8,515,863 $ (11,602,600)$ 16,658,703 $ (16,658,703) $ 154,969,409 $ (226,810,801) $ (71,841,392) $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 8,706,834 $ 616,585 $ (335,317) $ - $ - $ 8,988,102$ (2,104,341) $ 6,883,761 $ 502 EQUIPMENT REPLACEMENT FUND 9,436,415 $ 232,765 $ (226,351) $ - $ - $ 9,442,829$ (2,258,869) $ 7,183,960 $ 503 SELF INSURANCE FUND 1,056,004 $ 520,480 $ (1,595,630)$ - $ - $ (19,146)$ - $ (19,146)$ 504 INFORMATION TECHNOLOGY 6,714,193 $ 771,776 $ (744,920) $ - $ - $ 6,741,049$ (121,154) $ 6,619,895 $ 505 BUILDING MAINTENANCE 9,576,186 $ 1,010,932 $ (593,630) $ - $ - $ 9,993,488$ (2,542,179) $ 7,451,309 $ 507 LONGEVITY RECOGNITION PLAN 2,824,490 $ 93,841 $ (54,055) $ - $ - $ 2,864,276$ (500) $ 2,863,776$ 508 PEMHCA FUND 6,662,683 $ 154,539 $ (80,998) $ - $ - $ 6,736,224$ (500) $ 6,735,724$ 509 COMPENSATED ABSENCES FUND 4,075,218 $ 49,648 $ (48,216) $ - $ - $ 4,076,650$ - $ 4,076,650$ TOTAL INTERNAL SERVICE FUNDS 49,052,022 $ 3,450,566 $ (3,679,117) $ - $ - $ 48,823,471$ (7,027,543) $ 41,795,928 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (385,059) $ 678 $ (1,381)$ - $ - $ (385,762)$ - $ (385,762)$ 607 TOURISM ASSESSMENT - $ - $ - $ - $ - $ - $ - $ - $ 608 SMC FIRE -$ 23,765$ (15,927) $ - $ - $ 7,838$ - $ 7,838$ TOTAL CITY / EMID FUNDS 399,835,232 $ 20,120,436 $ (35,622,120) $ 25,962,998 $ (25,962,998) $ 384,333,548 $ (327,269,640) $ 57,063,908 $ -$
* 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.