Foster City City Council
March 24, 2025

City of Foster City
Analysis of Internal Service Funds Balances (projected as of June 30, 2025) Fund Balance Analysis Vehicle
Replacement
Equipment
Replacement Self Insurance Information
Technology
Building
Maintenance
Longevity
Recognition PHMHCA Compensated
Absences Total
Estimated Balance of as 6/30/25 6,827,971 5,892,688 1,490,700 7,481,912 8,625,587 2,924,490 6,911,683 3,701,383 43,856,414 -Funds Required per Replacement Schedule 5,073,799 6,341,388 1,000,000 2,861,568 4,078,845 2,924,490 6,911,683 2,983,098 32,174,871 =Projected Funds Available (Shortfall) 1,754,172 (448,700) 490,700 4,620,344 4,546,742 - - 718,285 11,681,543 -Required Reserve 100,000 100,000 100,000 100,000 - - - 400,000 =Excess Funds (Shortfall) 1,654,172 (548,700) 490,700 4,520,344 4,446,742 - - 718,285 11,281,543 + Fund Reallocation (550,000) 550,000 - - - - - - - = Adjusted Balance 1,104,172 1,300 490,700 4,520,344 4,446,742 - - 718,285 11,281,543 Fund Balance Analysis
Water
Enterprise
Equipment
Replacement
Wastewater
Enterprise
Equipment
Replacement
Estimated Balance of as 6/30/25 4,551,392 2,935,802 -Funds Required per Replacement Schedule 4,516,653 2,644,623 =Projected Funds Available (Shortfall) 34,739 291,179 -Required Reserve - - =Excess Funds (Shortfall) 34,739 291,179 + Fund Reallocation - - = Adjusted Balance 34,739 291,179