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 6 MONTHS 6 MONTHS IN OUT AS OF 12/31/24 ASSIGNED* AS OF 12/31/24* 001 GENERAL FUND 61,477,746 $ 10,680,781 $ (33,589,955) $ - $ (5,750,000)$ 32,818,572 $ (118,393) $ 32,700,179$ 002 EMID 2,396,710$ 20,943,993 $ (138,856) $ - $ - $ 23,201,847$ - $ 23,201,847$ 003 RECREATION -$ 1,323,458$ (1,437,462) $ - $ - $ (114,004)$ (114,004) $ GENERAL FUND (001-003) 63,874,456$ 32,948,232 $ (35,166,273) $ - $ (5,750,000)$ 55,906,415 $ (118,393) $ 55,788,022$ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 1,116,780 $ 25,147 $ (90,242) $ - $ - $ 1,051,685$ - $ 1,051,685$ 006 GENERAL FUND - DARE 43,656 $ 1,018 $ - $ - $ - $ 44,674$ - $ 44,674$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 52,502 $ 1,220 $ (1,000) $ - $ - $ 52,722$ - $ 52,722$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 64,710 $ 1,509 $ - $ - $ - $ 66,219$ - $ 66,219$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 25,998 $ 4,491 $ - $ - $ - $ 30,489$ - $ 30,489$ 010 GENERAL FUND - PENSION STABILIZATION 98,869 $ 2,305 $ - $ - $ - $ 101,174$ - $ 101,174$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,588,919 $ 60,362 $ - $ - $ - $ 2,649,281$ - $ 2,649,281$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 263,605 $ 8,271 $ (3,590) $ 50,000 $ - $ 318,286$ - $ 318,286$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 68,129,495 $ 33,052,555 $ (35,261,105) $ 50,000 $ (5,750,000)$ 60,220,945 $ (118,393) $ 60,102,552$
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 6,279 $ 15,547 $ (20,000) $ - $ - $ 1,826$ - $ 1,826$ 102 MEASURE "A" 5,212,616 $ 581,550 $ (1,305,638)$ - $ - $ 4,488,528$ (3,346,516) $ 1,142,012 $ 103 GAS TAX 533,373 $ 538,435 $ (304,500) $ - $ - $ 767,308$ (500,000) $ 267,308 $ 104 PARK-IN-LIEU FEES 3,036,716 $ 68,080 $ (745,000)$ - $ - $ 2,359,796$ - $ 2,359,796$ 105 MEASURE "M" - $ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ 134,085$ (134,085) $ - $ - $ - $ - $ - $ 114 CALOPPS 656,709 $ 384,346 $ (237,084) $ - $ - $ 803,971$ - $ 803,971$ 116 FOSTER CITY FOUNDATION 388,237 $ 12,203 $ (61,860) $ - $ - $ 338,580$ (250) $ 338,330$ 119 SB 1 ROAD MAINTENANCE AND REHAB 1,793,579 $ 485,699 $ - $ - $ - $ 2,279,278$ (1,200,000) $ 1,079,278 $ 122 HOUSING SUCCESSOR-LMIHF 2,561,517$ 95,910 $ (26,592) $ - $ - $ 2,630,835$ - $ 2,630,835$ 124 FC AFFORDABLE HOUSING FUND 4,733,651$ 16,693 $ - $ - $ - $ 4,750,344$ - $ 4,750,344$ 128 GENERAL PLAN MAINTENANCE 2,287,171$ 298,757 $ (74,465) $ - $ - $ 2,511,463$ - $ 2,511,463$ 129 CONSTRUCTION AND DEMO RECYCLING 772,718$ 59,880 $ (33,824) $ - $ (50,000)$ 748,774 $ - $ 748,774$ 130 TECHNOLOGY MAINTENANCE 209,928$ 48,856 $ (65,053) $ - $ - $ 193,731$ - $ 193,731$ 131 SB 1186 47,249$ 2,070 $ - $ - $ - $ 49,319$ - $ 49,319$ 132 SMIP FEE 5,801$ 784 $ - $ - $ - $ 6,585$ - $ 6,585$ 133 CRV GRANT FUND 11,115$ 259 $ - $ - $ - $ 11,374$ - $ 11,374$ 134 CURBSIDE RECLYCLING 278,024$ 6,482 $ - $ - $ - $ 284,506$ - $ 284,506$ 135 GREEN BUILDING FEE 7,675$ 474 $ - $ - $ - $ 8,149$ - $ 8,149$ 136 MEASURE W 1,471,549$ 237,367 $ - $ - $ - $ 1,708,916$ (1,575,000) $ 133,916 $ 137 COMMERCIAL LINKAGE FEE 5,467,173 $ 127,415 $ - $ - $ - $ 5,594,588$ - $ 5,594,588$ 138 TENANT RELOCATION ASSISTANCE 244,933 $ 5,711 $ - $ - $ - $ 250,644$ - $ 250,644$ 139 WORKFORCE HOUSING - $ 310,936$ (127,399) $ - $ - $ 183,537$ - $ 183,537$ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 45,995 $ 12,218 $ - $ - $ - $ 58,213$ - $ 58,213$ 141 SB 1383 IMPLEMENTATION 83,354 $ 1,956 $ (15,142)$ - $ - $ 70,168$ - $ 70,168$ 142 PARK FACILITIES IMPACT FEE 568,798$ 11,214 $ (560,300)$ - $ - $ 19,712$ - $ 19,712$ 143 PUBLIC SAFETY IMPACT FEE 61,579$ 1,435 $ - $ - $ - $ 63,014$ - $ 63,014$ 144 TRANSPORTATION IMPACT FEE 192,840$ 4,496 $ - $ - $ - $ 197,336$ - $ 197,336$ 145 LOCAL HOUSING TRUST -$ - $ (4,780)$ - $ - $ (4,780)$ - $ (4,780)$ TOTAL SPECIAL REVENUE FUNDS 30,678,578 $ 3,462,858 $ (3,715,722) $ - $ (50,000)$ 30,375,714$ (6,621,766) $ 23,753,948 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE SIX MONTHS ENDED DECEMBER 31, 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 6 MONTHS 6 MONTHS IN OUT AS OF 12/31/24 ASSIGNED* AS OF 12/31/24*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE SIX MONTHS ENDED DECEMBER 31, 2024
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 4,566,590 $ 2,194,262 $ (2,818,256) $ - $ - $ 3,942,596$ - $ 3,942,596$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 122,454 $ 118,918 $ (106,350) $ - $ - $ 135,022$ - $ 135,022$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 81,963,287 $ 2,420,679 $ (3,162,310) $ 5,750,000 $ (3,490,558) $ 83,481,098 $ (65,695,883)$ 17,785,215 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 4,735,436$ 726,742 $ - $ 3,490,558$ - $ 8,952,736$ - $ 8,952,736$ 327 LEVEE PROJECT FUND 2,902,546$ 155,167 $ (139,549) $ 13,737 $ 2,931,901 $ (1,979,030) $ 952,871 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds 13,737$ - $ - $ (13,737) $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 89,615,006 $ 3,302,588 $ (3,301,859) $ 9,254,295 $ (3,504,295) $ 95,365,735 $ (67,674,913) $ 27,690,822 $
ENTERPRISE FUNDS
401 WATER REVENUE 11,976,757 $ 10,307,665 $ (8,388,358) $ - $ (1,000,000)$ 12,896,064 $ (782,143) $ 12,113,921$ 405 CIP-WATER 30,014,272 $ - $ (1,575,427)$ 1,000,000 $ - $ 29,438,845$ (24,000,362)$ 5,438,483 $ 408 WATER EQUIPMENT REPLACEMENT 4,461,553 $ 228,384 $ (28,203) $ - $ - $ 4,661,734$ (140,928) $ 4,520,806 $ 409 WATER CONNECTION FEES 156,059 $ 3,639 $ - $ - $ - $ 159,698$ (100,000) $ 59,698 $ 451 WASTEWATER REVENUE 27,401,539 $ 12,490,936 $ (3,043,846) $ (13,567,053) $ 23,281,576 $ - $ 23,281,576$ 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 $ - $ (5,652,297)$ 7,600,000 $ - $ 169,351,755$ (197,185,679)$ (27,833,924) $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,186,232 $ 231,117 $ (60,254) $ - $ - $ 4,357,095$ (1,337,422) $ 3,019,673 $ 459 WASTEWATER NOTES/WIFIA LOAN (52,228,870) $ 1,543,971 $ (1,919,967) $ 3,875,403 $ - $ (48,729,463)$ - $ (48,729,463)$ 460 WASTEWATER CONNECTION FEES 363,545 $ 8,476 $ - $ - $ - $ 372,021$ - $ 372,021$ 461 STATE REVOLVING LOAN FUND - $ - $ - $ - $ - $ - $ - $ - $ TOTAL ENTERPRISE FUNDS 158,096,690 $ 24,817,041 $ (22,033,352) $ 16,658,703 $ (16,658,703) $ 160,880,379 $ (223,546,534) $ (62,666,155) $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 8,706,834 $ 1,255,471 $ (626,345) $ - $ - $ 9,335,960$ (2,041,370) $ 7,294,590 $ 502 EQUIPMENT REPLACEMENT FUND 9,436,415 $ 499,510 $ (280,896) $ - $ - $ 9,655,029$ (2,212,554) $ 7,442,475 $ 503 SELF INSURANCE FUND 1,056,004 $ 1,045,695 $ (1,666,868) $ - $ - $ 434,831$ - $ 434,831$ 504 INFORMATION TECHNOLOGY 6,714,193 $ 1,555,579 $ (1,365,326) $ - $ - $ 6,904,446$ - $ 6,904,446$ 505 BUILDING MAINTENANCE 9,576,186 $ 2,011,455 $ (1,216,691) $ - $ - $ 10,370,950$ (1,861,400) $ 8,509,550 $ 507 LONGEVITY RECOGNITION PLAN 2,824,490 $ 184,568 $ (110,473) $ - $ - $ 2,898,585$ - $ 2,898,585$ 508 PEMHCA FUND 6,662,683 $ 301,725 $ (104,377) $ - $ - $ 6,860,031$ - $ 6,860,031$ 509 COMPENSATED ABSENCES FUND 4,075,218 $ 94,287 $ (130,724)$ - $ - $ 4,038,781$ - $ 4,038,781$ TOTAL INTERNAL SERVICE FUNDS 49,052,022 $ 6,948,290 $ (5,501,700) $ - $ - $ 50,498,612$ (6,115,324) $ 44,383,288 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (385,059) $ 298,861 $ (10,389) $ - $ - $ (96,587)$ - $ (96,587)$ 608 SMC FIRE -$ 57,505$ (50,573) $ - $ - $ 6,932$ - $ 6,932$ TOTAL CITY / EMID FUNDS 399,875,776 $ 74,252,878 $ (72,799,306) $ 25,962,998 $ (25,962,998) $ 401,329,348 $ (304,076,930) $ 97,252,418 $ -$
* 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.