Attachment 3
ACTUAL ACTUAL INCREASE / % OF BUDGET % OF BUDGET
FY 2025-26 FY 2024-25 DECREASE / % FY 2025-26 FY 2024-25 AMENDED 3 MONTHS 3 MONTHS FROM INCREASE 3 MONTHS 3 MONTHS Fund BUDGET PROJECTED $ % AS OF 9/30/2025 AS OF 9/30/2024 PRIOR YEAR (DECREASE) AS OF 9/30/2025 AS OF 9/30/2024 GENERAL FUND (FUNDS 001-003)
PERSONNEL COST 40,464,177$ 36,836,812 $ 3,627,365 $ 9.0% 9,209,203 $ 8,749,228 $ 459,975 $ 5.3% 22.8% 22.3% SUPPLIES & OTHER 25,876,538$ 25,876,538 $ - $ 0.0% 8,360,417 $ 7,612,218 $ 748,199 $ 9.8% 32.3% 32.3% 66,340,715$ 62,713,350 $ 3,627,365 $ 5.5% 17,569,620$ 16,361,446 $ 1,208,174 $ 7.4% 26.5% 26.0% 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 22,208$ 22,208 $ - $ 0.0% - $ 30,000$ (30,000) $ (100.0%) - 14.6% 006 GENERAL FUND - DARE 12,600$ 12,600 $ - $ 0.0% 4,562 $ - $ 4,562$ - 36.2% - 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 15,000$ 15,000 $ - $ 0.0% 3,000 $ - $ 3,000$ - 20.0% - 008 GENERAL FUND - RENTAL ASSISTANCE -$ - $ - $ - - $ - $ - $ - - - 009 GENERAL FUND - ASSET SEIZURE 4,097$ 4,097 $ - $ 0.0% - $ - $ - $ - - - 010 GENERAL FUND - PENSION STABILIZATION FUND -$ - $ - $ - - $ - $ - $ - - - 011 GENERAL FUND - FACILITIES REPLACEMENT -$ - $ - $ - - $ - $ - $ - - - 012 SUSTAINABLE FOSTER CITY 15,700$ 15,700 $ - $ 0.0% 356 $ 2,511$ (2,155) $ (85.8%) 2.3% 2.1% TOTAL ALL GENERAL FUND (FUNDS 001-011) 66,410,320$ 62,782,955 $ 3,627,365 $ 5.5% 17,577,538 $ 16,393,957 $ 1,183,581 $ 7.2% 26.5% 25.9%
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 40,000$ 40,000 $ - $ 0.0% 10,000 $ 10,000 $ - $ 0.0% 25.0% 25.0% 102 MEASURE "A" 1,524,337$ 1,524,337 $ - $ 0.0% 572,406 $ - $ 572,406$ - 37.6% - 103 GAS TAX 1,474,668$ 1,474,668 $ - $ 0.0% 504,215 $ 152,250 $ 351,965 $ 231.2% 34.2% 13.7% 104 PARK-IN-LIEU FUND -$ - $ - $ - - $ - $ - $ - - - 105 MEASURE "M" -$ - $ - $ - - $ - $ - $ - - - 108 SLESF/COPS GRANT 100,000$ 100,000 $ - $ 0.0% - $ - $ - $ - - - 114 CALOPPS 556,610$ 556,610 $ - $ 0.0% 106,526 $ 89,819 $ 16,707 $ 18.6% 19.1% 12.5% 116 FOSTER CITY FOUNDATION 88,000$ 88,000 $ - $ 0.0% 25,468 $ 59,837 $ (34,369) $ (57.4%) 28.9% 70.4% 119 SB 1 ROAD MAINTENANCE AND REHAB 2,700,000$ 2,700,000 $ - $ 0.0% - $ - $ - $ - - - 122 HOUSING SUCCESSOR-LMIHF 186,500$ 186,500 $ - $ 0.0% 10,751 $ 4,409 $ 6,342 $ 143.8% 5.8% 2.5% 124 FC AFFORDABLE HOUSING FUND 5,224$ 5,224 $ - $ 0.0% - $ - $ - $ - - - 128 GENERAL PLAN MAINTENANCE 527,392$ 527,392 $ - $ 0.0% 152,176 $ 59,292 $ 92,884 $ 156.7% 28.9% 6.8% 129 CONSTRUCTION AND DEMO RECYCLING 106,500$ 106,500 $ - $ 0.0% - $ 2,451$ (2,451) $ (100.0%) - 2.3% 130 TECHNOLOGY MAINTENANCE 105,485$ 105,485 $ - $ 0.0% 10,404 $ 13,608 $ (3,204) $ (23.5%) 9.9% 12.9% 131 SB 1186 2,300$ 2,300 $ - $ 0.0% - $ - $ - $ - - - 132 SMIP FEE 500$ 500 $ - $ 0.0% - $ - $ - $ - - - 133 CRV GRANT FUND 13,000$ 13,000 $ - $ 0.0% - $ - $ - $ - - - 134 CURBSIDE RECLYCLING 25,000$ 25,000 $ - $ 0.0% - $ - $ - $ - - - 135 GREEN BUILDING FEE 500$ 500 $ - $ 0.0% - $ - $ - $ - - - 136 MEASURE W 1,575,000 $ 1,575,000 $ - $ 0.0% - $ - $ - $ - - - 137 COMMERCIAL LINKAGE GEE 10,000 $ 10,000 $ - $ 0.0% - $ - $ - $ - - - 138 TENANT RELOCATION ASSISTANCE - $ - $ - $ - - $ - $ - $ - - - 139 WORKFORCE HOUSING 375,088 $ 375,088 $ - $ 0.0% 59,922 $ 26,875 $ 33,047 $ 123.0% 16.0% 7.5% 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING - $ - $ - $ - - $ - $ - $ - - - 141 SB 1383 IMPLEMENTATION 28,612 $ 28,612 $ - $ 0.0% 2,316 $ 4,219 $ (1,903) $ (45.1%) 8.1% 4.5% 142 PARK FACILITIES IMPACT FEE 467,000 $ 467,000 $ - $ 0.0% - $ - $ - $ - - - 143 PUBLIC SAFETY IMPACT FEE - $ - $ - $ - - $ - $ - $ - - - 144 TRANSPORTATION IMPACT FEE - $ - $ - $ - - $ - $ - $ - - - 145 LOCAL HOUSING TRUST 509,860 $ 509,860 $ - $ 0.0% - $ 2,388$ (2,388) $ (100.0%) - 0.5% TOTAL SPECIAL REVENUE FUNDS 10,421,576$ 10,421,576 $ - $ 0.0% 1,454,184$ 425,148 $ 1,029,036 $ 242.0% 14.0% 3.2%
ABOVE (BELOW)
AMENDED BUDGET
TOTAL GENERAL FUND (FUNDS 001-003)
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT COMPARISON OF BUDGET VS. PROJECTED ACTUAL EXPENDITURES
BUDGET VS ACTUAL & CURRENT VS PRIOR
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025
FY 2025-26
Attachment 3
ACTUAL ACTUAL INCREASE / % OF BUDGET % OF BUDGET
FY 2025-26 FY 2024-25 DECREASE / % FY 2025-26 FY 2024-25 AMENDED 3 MONTHS 3 MONTHS FROM INCREASE 3 MONTHS 3 MONTHS Fund BUDGET PROJECTED $ % AS OF 9/30/2025 AS OF 9/30/2024 PRIOR YEAR (DECREASE) AS OF 9/30/2025 AS OF 9/30/2024
ABOVE (BELOW)
AMENDED BUDGET
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT COMPARISON OF BUDGET VS. PROJECTED ACTUAL EXPENDITURES
BUDGET VS ACTUAL & CURRENT VS PRIOR
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025
FY 2025-26
230 LEVEE DEBT SERVICE FUND - 2020 GO BONDS 3,904,988 $ 3,904,988 $ - $ 0.0% 2,854,456 $ 2,818,256 $ 36,200 $ 1.3% 73.1% 72.2% 231 LEVEE DEBT SERVICE FUND - 2023 GO BONDS 214,300 $ 214,300 $ - $ 0.0% 106,350 $ 106,350 $ - $ 0.0% 49.6% 49.7%
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 62,250,688$ 62,250,688 $ - $ 0.0% 4,430,868 $ 514,563 $ 3,916,305 $ 761.1% 7.1% 0.8% 326
CAPITAL ASSET ACQUISITION AND REPLACEMENT
FUND -$ - $ - $ - - $ - $ - $ - - - 327 LEVEE PROJECT FUND 1,868,062$ 1,868,062 $ - $ 0.0% 8,879 $ 64,821 $ (55,942) $ (86.3%) 0.5% 3.1% 328 LEVEE PROJECT FUND - 2023 GO BONDS -$ - $ - $ - - $ - $ - $ - - - TOTAL CAPITAL PROJECTS FUNDS 64,118,750$ 64,118,750 $ - $ 0.0% 4,439,747$ 579,384 $ 3,860,363 $ 666.3% 6.9% 0.8%
ENTERPRISE FUNDS
401 WATER REVENUE 19,455,571$ 17,607,300 $ 1,848,271 $ 9.5% 4,070,311 $ 4,042,126 $ 28,185 $ 0.7% 20.9% 21.5% 405 CIP-WATER 2,752,349$ 2,752,349 $ - $ 0.0% 147,761 $ 404,407 $ (256,646) $ (63.5%) 5.4% 6.6% 408 WATER EQUIPMENT REPLACEMENT 59,700$ 59,700 $ - $ 0.0% - $ 24,079$ (24,079) $ (100.0%) - 10.7% 409 WATER CONNECTION FEES 73,563$ 73,563 $ - $ 0.0% 9,263 $ - $ 9,263$ - 12.6% - 451 WASTEWATER REVENUE 11,255,490$ 11,255,490 $ - $ 0.0% 1,575,569 $ 1,463,051 $ 112,518 $ 7.7% 14.0% 13.7% 453 WASTEWATER RATE STABILIZATION - $ - $ - $ - - $ - $ - $ - - - 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN 2,090,625 $ 2,090,625 $ - $ 0.0% 1,384,250 $ 1,365,000 $ 19,250 $ 1.4% 66.2% 73.1% 455 CIP-WASTEWATER 37,656,873$ 37,656,873 $ - $ 0.0% 2,078,743 $ 2,383,970 $ (305,227) $ (12.8%) 5.5% 22.3% 456 WASTEWATER PLANT EXPANSION - $ - $ - $ - - $ - $ - $ - - - 458 WASTEWATER EQUIPMENT REPLACEMENT 305,000$ 305,000 $ - $ 0.0% 33,237 $ - $ 33,237$ - 10.9% - 459 WASTEWATER NOTES/WIFIA LOAN/SRF LOAN 66,988,832$ 66,988,832 $ - $ 0.0% 3,851,615 $ 1,919,967 $ 1,931,648 $ 100.6% 5.7% 49.5% 460 WASTEWATER CONNECTION FEES -$ - $ - $ - - $ - $ - $ - - - 461 STATE REVOLVING LOAN FUND 1,261,604$ 1,261,604 $ - $ 0.0% - $ - $ - $ - - - TOTAL ENTERPRISE FUNDS 141,899,607$ 140,051,336 $ 1,848,271 $ 1.3% 13,150,749 $ 11,602,600 $ 1,548,149 $ 13.3% 9.3% 22.0%
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 3,084,837$ 3,084,837 $ - $ 0.0% 302,320 $ 335,317 $ (32,997) $ (9.8%) 9.8% 12.8% 502 EQUIPMENT REPLACEMENT FUND 924,900$ 924,900 $ - $ 0.0% 134,674 $ 226,351 $ (91,677) $ (40.5%) 14.6% 30.4% 503 SELF INSURANCE FUND (1) 1,980,000$ 1,980,000 $ - $ 0.0% 1,695,735 $ 1,595,630 $ 100,105 $ 6.3% 85.6% 79.5% 504 INFORMATION TECHNOLOGY 2,855,104$ 2,855,104 $ - $ 0.0% 796,396 $ 744,920 $ 51,476 $ 6.9% 27.9% 24.6% 505 BUILDING MAINTENANCE 3,657,183$ 3,657,183 $ - $ 0.0% 753,009 $ 593,630 $ 159,379 $ 26.8% 20.6% 19.1% 507 LONGEVITY RECOGNITION PLAN 231,820$ 231,820 $ - $ 0.0% 54,055 $ 53,580 $ 475 $ 0.9% 23.3% 23.0% 508 PEMHCA FUND 566,314$ 566,314 $ - $ 0.0% 353,820 $ 80,998 $ 272,822 $ 336.8% 62.5% 14.6% 509 COMPENSATED ABSENCES FUND 493,029$ 493,029 $ - $ 0.0% 28,217 $ 48,216 $ (19,999) $ (41.5%) 5.7% 9.4% 510 WORKERS COMPENSATION 1,180,100$ 1,180,100 $ - $ 0.0% 225,086 $ - $ 225,086$ - 19.1% - TOTAL INTERNAL SERVICE FUNDS 14, 973,287$ 14,973,287 $ - $ 0.0% 4,343,312$ 3,678,642 $ 664,670 $ 18.1% 29.0% 28.7%
FIDUCIARY FUND
604 SUCESSOR ANGENCY 504,630 $ 504,630 $ - $ 0.0% 1,415 $ 1,381 $ 34 $ 2.5% 0.3% 0.2% 607 TOURISM ASSESSMENT - $ - $ - $ - - $ - $ - $ - - - 608 SMC FIRE FEES 149,000 $ 149,000 $ - $ 0.0% 54,416 $ 15,927 $ 38,489 $ 241.7% 36.5% 10.7% TOTAL CITY / EMID FUNDS 302,596,458$ 297,120,822 $ 5,475,636 $ 1.8% 43,982,167 $ 35,621,645 $ 8,360,522 $ 23.5% 14.5% 16.4% 1 The City makes its annual insurance premium payments in the 1st quarter of each fiscal year.
Notes and Explanation of Variances: