Attachment 1
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2025-26 FY 2025-26 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2025 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/25 ASSIGNED* AS OF 9/30/25* 001 GENERAL FUND 68,683,199 $ 4,199,090 $ (16,718,629)$ - $ (5,000,000)$ 51,163,660 $ (8,824,933) $ 42,338,727 $ 002 EMID 2,621,270$ 271,925 $ - $ - $ - $ 2,893,195$ - $ 2,893,195$ 003 RECREATION -$ 840,405$ (850,992) $ - $ - $ (10,587)$ - $ (10,587)$ GENERAL FUND (001-003) 71,304,469$ 5,311,420 $ (17,569,621)$ - $ (5,000,000)$ 54,046,268 $ (8,824,933) $ 45,221,335 $ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 964,520 $ 10,356 $ - $ - $ - $ 974,876$ - $ 974,876$ 006 GENERAL FUND - DARE 7,065 $ 46,709 $ (4,562) $ - $ - $ 49,212$ - $ 49,212$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 46,814 $ 492 $ (3,000)$ - $ - $ 44,306$ - $ 44,306$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 67,636 $ 726 $ - $ - $ - $ 68,362$ - $ 68,362$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 44,617 $ 5,262 $ - $ - $ - $ 49,879$ - $ 49,879$ 010 GENERAL FUND - PENSION STABILIZATION 103,339 $ 1,110 $ - $ - $ - $ 104,449$ - $ 104,449$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,705,962 $ 29,054 $ - $ - $ - $ 2,735,016$ - $ 2,735,016$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 325,024 $ 4,024 $ (356) $ 50,000$ - $ 378,692$ - $ 378,692$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 75,569,446 $ 5,409,153 $ (17,577,539)$ 50,000 $ (5,000,000)$ 58,451,060 $ (8,824,933) $ 49,626,127 $
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 5,137 $ 9,885 $ (10,000)$ - $ - $ 5,022$ - $ 5,022$ 102 MEASURE "A" 4,905,368 $ 216,905 $ (572,406) $ - $ - $ 4,549,867$ (951,931) $ 3,597,936 $ 103 GAS TAX 756,822 $ 174,903 $ (504,215) $ - $ - $ 427,510$ (500,000) $ (72,490) $ 104 PARK-IN-LIEU FEES 2,410,283 $ 25,880 $ - $ - $ - $ 2,436,163$ - $ 2,436,163$ 105 MEASURE "M" -$ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ - $ - $ - $ - $ - $ - $ - $ 114 CALOPPS 552,654 $ 355,254 $ (106,526) $ - $ - $ 801,382$ (11,044) $ 790,338 $ 116 FOSTER CITY FOUNDATION 367,517 $ 1,547 $ (25,468)$ - $ - $ 343,596$ (343,596) $ - $ 119 SB 1 ROAD MAINTENANCE AND REHAB 2,815,701 $ 109,883 $ - $ - $ - $ 2,925,584$ (2,700,000) $ 225,584 $ 122 HOUSING SUCCESSOR-LMIHF 2,711,582$ 40,284 $ (10,751) $ - $ - $ 2,741,115$ (27,828) $ 2,713,287$ 124 FC AFFORDABLE HOUSING FUND 4,887,619$ 10,876 $ - $ - $ - $ 4,898,495$ - $ 4,898,495$ 128 GENERAL PLAN MAINTENANCE 3,159,945$ 132,034 $ (152,176) $ - $ - $ 3,139,803$ (168,012) $ 2,971,791 $ 129 CONSTRUCTION AND DEMO RECYCLING 781,761$ 32,305 $ - $ - $ (50,000)$ 764,066 $ - $ 764,066$ 130 TECHNOLOGY MAINTENANCE 321,064$ 22,326 $ (10,404) $ - $ - $ 332,986$ - $ 332,986$ 131 SB 1186 55,542$ 1,151 $ - $ - $ - $ 56,693$ - $ 56,693$ 132 SMIP FEE 9,383$ 352 $ - $ - $ - $ 9,735$ (9,383) $ 352 $ 133 CRV GRANT FUND 14,867$ 160 $ - $ - $ - $ 15,027$ - $ 15,027$ 134 CURBSIDE RECLYCLING 304,397$ 3,268 $ - $ - $ - $ 307,665$ - $ 307,665$ 135 GREEN BUILDING FEE 9,123$ 217 $ - $ - $ - $ 9,340$ (9,123) $ 217 $ 136 MEASURE W 1,954,823$ 58,013 $ - $ - $ - $ 2,012,836$ (1,575,000) $ 437,836 $ 137 COMMERCIAL LINKAGE FEE 5,714,221 $ 61,355 $ - $ - $ - $ 5,775,576$ - $ 5,775,576$ 138 TENANT RELOCATION ASSISTANCE 256,006 $ 2,749 $ - $ - $ - $ 258,755$ - $ 258,755$ 139 WORKFORCE HOUSING - $ 159,055$ (59,922) $ - $ - $ 99,133$ - $ 99,133$ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 70,597 $ 6,549 $ - $ - $ - $ 77,146$ - $ 77,146$ 141 SB 1383 IMPLEMENTATION 22,106 $ 292 $ (2,316)$ - $ - $ 20,082$ - $ 20,082$ 142 PARK FACILITIES IMPACT FEE 20,134$ 216 $ - $ - $ - $ 20,350$ - $ 20,350$ 143 PUBLIC SAFETY IMPACT FEE 64,363$ 691 $ - $ - $ - $ 65,054$ - $ 65,054$ 144 TRANSPORTATION IMPACT FEE 201,558$ 2,164 $ - $ - $ - $ 203,722$ - $ 203,722$ 145 LOCAL HOUSING TRUST -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 32,372,572 $ 1,428,314 $ (1,454,184) $ - $ (50,000)$ 32,296,702$ (6,295,917) $ 26,000,785 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025
Attachment 1
CAPITAL ASSETS/ AVAILABLE
TOTAL ACTUAL ACTUAL TOTAL NON-SPENDABLE/ (UNRESTRICTED) FUND FY 2025-26 FY 2025-26 FUND RESTRICTED/ FUND
BALANCE REVENUES EXPENDITURES TRANSFERS TRANSFERS BALANCE COMMITTED/ BALANCE AS OF 7/1/2025 3 MONTHS 3 MONTHS IN OUT AS OF 9/30/25 ASSIGNED* AS OF 9/30/25*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 5,021,517 $ 36,204 $ (2,854,456)$ - $ - $ 2,203,265$ - $ 2,203,265$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 143,831 $ 1,008 $ (106,350)$ - $ - $ 38,489$ - $ 38,489$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 75,199,233 $ 1,132,806 $ (4,430,868) $ 6,861,400 $ - $ 78,762,571$ (35,418,118) $ 43,344,453 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 10,146,732$ 408,700 $ - $ - $ - $ 10,555,432$ - $ 10,555,432$ 327 LEVEE PROJECT FUND 2,831,803$ - $ (8,879)$ - $ - $ 2,822,924$ (2,190,649) $ 632,275 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds -$ - $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 88,177,768 $ 1,541,506 $ (4,439,747) $ 6,861,400 $ - $ 92,140,927$ (37,608,767) $ 54,532,160 $
ENTERPRISE FUNDS
401 WATER REVENUE 12,301,510 $ 3,806,630 $ (4,070,311) $ - $ (2,600,000)$ 9,437,829 $ - $ 9,437,829$ 405 CIP-WATER 30,215,264 $ - $ (147,761)$ 2,600,000 $ - $ 32,667,503$ (4,899,759) $ 27,767,744 $ 408 WATER EQUIPMENT REPLACEMENT 4,721,366 $ 99,243 $ - $ - $ - $ 4,820,609$ (4,584,894) $ 235,715 $ 409 WATER CONNECTION FEES 217,283 $ 2,300 $ (9,263) $ - $ - $ 210,320$ (64,300) $ 146,020 $ 451 WASTEWATER REVENUE 29,465,436 $ 3,975,580 $ (1,575,569) $ (23,579,311) $ 8,286,136 $ (4,422,260) $ 3,863,876 $ 453 WASTEWATER RATE STABLIZATION 2,000,000 $ - $ - $ 2,088,875$ (2,088,875) $ 2,000,000 $ - $ 2,000,000$ 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN (36,764,290) $ - $ (1,384,250)$ 2,088,875 $ - $ (36,059,665)$ - $ (36,059,665)$ 455 CIP-WASTEWATER 199,783,582 $ - $ (2,078,743)$ 16,000,000 $ - $ 213,704,839$ (41,124,188) $ 172,580,651 $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,464,071 $ 100,466 $ (33,237) $ - $ - $ 4,531,300$ (2,914,580) $ 1,616,720 $ 459 WASTEWATER NOTES/WIFIA LOAN (50,645,977) $ 1,483,479 $ (3,851,615) $ 4,228,832 $ - $ (48,785,281)$ - $ (48,785,281)$ 460 WASTEWATER CONNECTION FEES 638,893 $ 6,860 $ - $ - $ - $ 645,753$ - $ 645,753$ 461 STATE REVOLVING LOAN FUND (25,240,364) $ - $ - $ 1,261,604$ - $ (23,978,760)$ - $ (23,978,760)$ TOTAL ENTERPRISE FUNDS 171,156,774 $ 9,477,411 $ (13,150,749)$ 28,268,186 $ (28,268,186) $ 167,483,436 $ (58,009,981) $ 109,473,455 $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 10,274,084 $ 932,969 $ (302,320) $ - $ - $ 10,904,733$ (5,261,574) $ 5,643,159 $ 502 EQUIPMENT REPLACEMENT FUND 10,130,296 $ 283,166 $ (134,674) $ - $ - $ 10,278,788$ (141,013) $ 10,137,775$ 503 SELF INSURANCE FUND 1,460,834 $ 371,756 $ (1,695,735)$ - $ - $ 136,855$ (37,750) $ 99,105 $ 504 INFORMATION TECHNOLOGY 7,297,656 $ 817,107 $ (796,396) $ - $ - $ 7,318,367$ (133,096) $ 7,185,271 $ 505 BUILDING MAINTENANCE 11,160,935 $ 1,106,635 $ (753,009) $ - $ (1,861,400)$ 9,653,161 $ (5,140,527) $ 4,512,634 $ 507 LONGEVITY RECOGNITION PLAN 2,958,737 $ 77,138 $ (54,055) $ - $ - $ 2,981,820$ - $ 2,981,820$ 508 PEMHCA FUND 6,731,005 $ 51,195 $ (353,820)$ - $ - $ 6,428,380$ - $ 6,428,380$ 509 COMPENSATED ABSENCES FUND 4,014,584 $ 52,522 $ (28,217) $ - $ - $ 4,038,889$ - $ 4,038,889$ 510 WORKERS COMPENSATION - $ 330,786$ (225,086) $ - $ - $ 105,700$ - $ 105,700$ TOTAL INTERNAL SERVICE FUNDS 54,028,130 $ 4,023,274 $ (4,343,312) $ - $ (1,861,400)$ 51,846,692 $ (10,713,960) $ 41,132,732 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (199,605) $ 807 $ (1,415)$ - $ - $ (200,213)$ - $ (200,213)$ 608 SMC FIRE -$ 68,413$ (54,416) $ - $ - $ 13,997$ - $ 13,997$ TOTAL CITY / EMID FUNDS 426,270,433 $ 21,986,090 $ (43,982,168) $ 35,179,586 $ (35,179,586) $ 404,274,355 $ (121,453,558) $ 282,820,797 $ -$
* 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.