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 T RANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 12 MONTHS 12 MONTHS IN OUT AS OF 6/30/2025 ASSIGNED* AS OF 6/30/24* 001 GENERAL FUND 61,477,746 $ 25,547,279 $ (53,366,988) $ 41,411,624 $ (6,386,465) $ 68,683,196 $ (135,926) $ 68,547,270$ 002 EMID 2,396,710$ 41,913,896 $ (277,711) $ - $ (41,411,624)$ 2,621,271 $ - $ 2,621,271$ 003 RECREATION -$ 2,154,552$ (2,756,906) $ 602,354 $ - $ - $ - $ - $ GENERAL FUND (001-003) 63,874,456$ 69,615,727 $ (56,401,605) $ 42,013,978 $ (47,798,089) $ 71,304,467 $ (135,926) $ 71,168,541$ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 1,116,780 $ 46,448 $ (198,708)$ - $ - $ 964,520$ (964,520) $ - $ 006 GENERAL FUND - DARE 43,656 $ 1,776 $ (38,366)$ - $ - $ 7,066$ (7,066) $ - $ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 52,502 $ 2,312 $ (8,000) $ - $ - $ 46,814$ (46,814) $ - $ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 64,710 $ 2,925 $ - $ - $ - $ 67,635$ (67,635) $ - $ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 25,998 $ 18,670 $ (51) $ - $ - $ 44,617$ (44,617) $ - $ 010 GENERAL FUND - PENSION STABILIZATION 98,869 $ 4,470 $ - $ - $ - $ 103,339$ (103,339) $ - $ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,588,919 $ 117,043 $ - $ - $ - $ 2,705,962$ (2,705,962) $ - $ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 263,605 $ 16,586 $ (5,167) $ 50,000 $ - $ 325,024$ (325,024) $ - $ TOTAL ALL GENERAL FUND (FUNDS 001-009) 68,129,495 $ 69,825,957 $ (56,651,897) $ 42,063,978 $ (47,798,089) $ 75,569,444 $ (4,400,903) $ 71,168,541 $
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 6,279 $ 60,089 $ (61,232) $ - $ - $ 5,136$ (6,281) $ (1,145) $ 102 MEASURE "A" 5,212,616 $ 1,168,415 $ (1,475,663) $ - $ - $ 4,905,368$ (4,686,950) $ 218,418 $ 103 GAS TAX 533,373 $ 985,052 $ (761,602) $ - $ - $ 756,823$ (517,184) $ 239,639 $ 104 PARK-IN-LIEU FEES 3,036,716 $ 118,568 $ (745,000) $ - $ - $ 2,410,284$ (2,902,945) $ (492,661) $ 105 MEASURE "M" - $ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ 194,663$ (194,663) $ - $ - $ - $ - $ - $ 114 CALOPPS 656,709 $ 459,203 $ (563,259) $ - $ - $ 552,653$ - $ 552,653$ 116 FOSTER CITY FOUNDATION 388,237 $ 46,414 $ (67,135) $ - $ - $ 367,516$ (20,103) $ 347,413 $ 119 SB 1 ROAD MAINTENANCE AND REHAB 1,793,579 $ 1,022,122 $ - $ - $ - $ 2,815,701$ (450,000) $ 2,365,701 $ 122 HOUSING SUCCESSOR-LMIHF 2,561,517$ 176,933 $ (60,979) $ 34,111 $ - $ 2,711,582$ - $ 2,711,582$ 124 FC AFFORDABLE HOUSING FUND 4,733,651$ 183,978 $ (30,009) $ - $ - $ 4,887,620$ (4,023,577) $ 864,043 $ 128 GENERAL PLAN MAINTENANCE 2,287,171$ 1,227,380 $ (354,605) $ - $ - $ 3,159,946$ - $ 3,159,946$ 129 CONSTRUCTION AND DEMO RECYCLING 772,718$ 108,401 $ (49,358) $ - $ (50,000)$ 781,761 $ - $ 781,761$ 130 TECHNOLOGY MAINTENANCE 209,928$ 198,725 $ (87,589) $ - $ - $ 321,064$ - $ 321,064$ 131 SB 1186 47,249$ 9,906 $ (1,613) $ - $ - $ 55,542$ - $ 55,542$ 132 SMIP FEE 5,801$ 3,583 $ - $ - $ - $ 9,384$ - $ 9,384$ 133 CRV GRANT FUND 11,115$ 8,996 $ (5,245) $ - $ - $ 14,866$ - $ 14,866$ 134 CURBSIDE RECLYCLING 278,024$ 26,373 $ - $ - $ - $ 304,397$ - $ 304,397$ 135 GREEN BUILDING FEE 7,675$ 1,449 $ - $ - $ - $ 9,124$ - $ 9,124$ 136 MEASURE W 1,471,549$ 483,274 $ - $ - $ - $ 1,954,823$ (575,000) $ 1,379,823 $ 137 COMMERCIAL LINKAGE FEE 5,467,173 $ 247,049 $ - $ - $ - $ 5,714,222$ - $ 5,714,222$ 138 TENANT RELOCATION ASSISTANCE 244,933 $ 11,073 $ - $ - $ - $ 256,006$ - $ 256,006$ 139 WORKFORCE HOUSING - $ 675,209$ (250,267) $ - $ (424,942)$ - $ - $ - $ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 45,995 $ 24,602 $ - $ - $ - $ 70,597$ - $ 70,597$ 141 SB 1383 IMPLEMENTATION 83,354 $ 3,125 $ (64,373)$ - $ - $ 22,106$ - $ 22,106$ 142 PARK FACILITIES IMPACT FEE 568,798$ 11,636 $ (560,300)$ - $ - $ 20,134$ - $ 20,134$ 143 PUBLIC SAFETY IMPACT FEE 61,579$ 2,784 $ - $ - $ - $ 64,363$ - $ 64,363$ 144 TRANSPORTATION IMPACT FEE 192,840$ 8,718 $ - $ - $ - $ 201,558$ - $ 201,558$ 145 LOCAL HOUSING TRUST -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 30,678,578 $ 7,467,720 $ (5,332,892) $ 34,111 $ (474,942)$ 32,372,575$ (13,182,040) $ 19,190,535 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE TWELVE MONTHS ENDED JUNE 30, 2025
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 T RANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2024 12 MONTHS 12 MONTHS IN OUT AS OF 6/30/2025 ASSIGNED* AS OF 6/30/24*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE TWELVE MONTHS ENDED JUNE 30, 2025
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 4,566,590 $ 4,358,514 $ (3,903,588) $ - $ - $ 5,021,516$ - $ 5,021,516$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 122,454 $ 235,228 $ (213,850) $ - $ - $ 143,832$ - $ 143,832$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 81,963,287 $ 5,210,692 $ (14,234,187)$ 5,750,000 $ (3,490,558) $ 75,199,234 $ (54,161,028) $ 21,038,206 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 4,735,436$ 1,495,795 $ - $ 3,915,500$ - $ 10,146,731$ - $ 10,146,731$ 327 LEVEE PROJECT FUND 2,902,546$ 155,167 $ (239,648) $ 13,737 $ - $ 2,831,802$ (1,868,062) $ 963,740 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds 13,737$ - $ - $ - $ (13,737)$ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 89,615,006 $ 6,861,654 $ (14,473,835)$ 9,679,237 $ (3,504,295) $ 88,177,767 $ (56,029,090) $ 32,148,677 $
ENTERPRISE FUNDS
401 WATER REVENUE 11,976,757 $ 19,732,717 $ (17,666,506) $ - $ (1,654,609)$ 12,388,359 $ (782,143) $ 11,606,216$ 405 CIP-WATER 30,014,272 $ 6,424 $ (1,005,729)$ 1,200,297 $ - $ 30,215,264$ (3,952,351) $ 26,262,913 $ 408 WATER EQUIPMENT REPLACEMENT 4,461,553 $ 456,767 $ (13,088) $ - $ (183,866)$ 4,721,366 $ (140,928) $ 4,580,438 $ 409 WATER CONNECTION FEES 156,059 $ 87,661 $ (26,438) $ - $ - $ 217,282$ - $ 217,282$ 451 WASTEWATER REVENUE 27,401,539 $ 25,229,159 $ (9,518,704) $ 2,853 $ (13,567,053)$ 29,547,794 $ - $ 29,547,794$ 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) $ - $ (1,217,491)$ 2,091,650 $ - $ (36,764,290)$ - $ (36,764,290)$ 455 CIP-WASTEWATER 167,404,052 $ - $ (1,365,286)$ 33,744,816 $ - $ 199,783,582$ (200,614,996)$ (831,414) $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ (2,853)$ - $ - $ - $ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,186,232 $ 462,234 $ (188,520) $ 4,124 $ - $ 4,464,070$ (2,866,954) $ 1,597,116 $ 459 WASTEWATER NOTES/WIFIA LOAN (52,228,870) $ 5,283,253 $ (3,900,538) $ 3,875,403 $ (904,452) $ (47,875,204)$ - $ (47,875,204)$ 460 WASTEWATER CONNECTION FEES 363,545 $ 275,348 $ - $ - $ - $ 638,893$ - $ 638,893$ 461 STATE REVOLVING LOAN FUND - $ - $ - $ - $ (25,240,363)$ (25,240,363) $ - $ (25,240,363)$ TOTAL ENTERPRISE FUNDS 158,096,690 $ 51,536,416 $ (34,902,300) $ 43,010,793 $ (43,644,846) $ 174,096,753 $ (210,357,372) $ (36,260,619) $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 8,706,834 $ 2,588,006 $ (1,609,728) $ 634,053 $ - $ 10,319,165$ (2,041,370) $ 8,277,795 $ 502 EQUIPMENT REPLACEMENT FUND 9,436,415 $ 1,096,952 $ (710,362) $ 307,290 $ - $ 10,130,295$ (1,863,870) $ 8,266,425 $ 503 SELF INSURANCE FUND 1,056,004 $ 2,116,783 $ (1,711,952) $ - $ - $ 1,460,835$ - $ 1,460,835$ 504 INFORMATION TECHNOLOGY 6,714,193 $ 3,133,883 $ (2,241,570) $ - $ (307,290)$ 7,299,216 $ (390) $ 7,298,826$ 505 BUILDING MAINTENANCE 9,576,186 $ 4,089,358 $ (2,456,132) $ - $ - $ 11,209,412$ - $ 11,209,412$ 507 LONGEVITY RECOGNITION PLAN 2,824,490 $ 350,367 $ (216,120) $ - $ - $ 2,958,737$ - $ 2,958,737$ 508 PEMHCA FUND 6,662,683 $ 559,137 $ (490,815) $ - $ - $ 6,731,005$ - $ 6,731,005$ 509 COMPENSATED ABSENCES FUND 4,075,218 $ 206,552 $ (267,186) $ - $ - $ 4,014,584$ - $ 4,014,584$ TOTAL INTERNAL SERVICE FUNDS 49,052,022 $ 14,141,038 $ (9,703,865) $ 941,343 $ (307,290) $ 54,123,248$ (3,905,630) $ 50,217,618 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (385,059) $ 473,934 $ (288,481) $ - $ - $ (199,606)$ - $ (199,606)$ 608 SMC FIRE -$ 99,432$ (99,432) $ - $ - $ - $ - $ - $ TOTAL CITY / EMID FUNDS 399,875,776 $ 154,999,893 $ (125,570,140) $ 95,729,462 $ (95,729,462) $ 429,305,529 $ (287,875,035) $ 141,430,494 $ -$
* 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.