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 6 MONTHS 6 MONTHS IN OUT AS OF 12/31/25 ASSIGNED* AS OF 12/31/25* 001 GENERAL FUND 68,683,199 $ 12,311,643 $ (31,834,027) $ - $ (5,000,000)$ 44,160,815 $ (5,935,416) $ 38,225,399 $ 002 EMID 2,621,270$ 21,785,423 $ (151,400) $ - $ - $ 24,255,293$ - $ 24,255,293$ 003 RECREATION -$ 1,197,411$ (1,451,163) $ - $ - $ (253,752)$ - $ (253,752)$ GENERAL FUND (001-003) 71,304,469$ 35,294,477 $ (33,436,590) $ - $ (5,000,000)$ 68,162,356 $ (5,935,416) $ 62,226,940 $ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 964,520 $ 19,475 $ (22,208) $ - $ - $ 961,787$ - $ 961,787$ 006 GENERAL FUND - DARE 7,065 $ 47,654 $ (4,562) $ - $ - $ 50,157$ - $ 50,157$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 46,814 $ 906 $ (4,000)$ - $ - $ 43,720$ - $ 43,720$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 67,636 $ 1,381 $ - $ - $ - $ 69,017$ - $ 69,017$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 44,617 $ 5,747 $ - $ - $ - $ 50,364$ - $ 50,364$ 010 GENERAL FUND - PENSION STABILIZATION 103,339 $ 2,109 $ - $ - $ - $ 105,448$ - $ 105,448$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,705,962 $ 55,233 $ - $ - $ - $ 2,761,195$ - $ 2,761,195$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 325,024 $ 7,648 $ (414) $ 50,000$ - $ 382,258$ - $ 382,258$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 75,569,446 $ 35,434,630 $ (33,467,774) $ 50,000 $ (5,000,000)$ 72,586,302 $ (5,935,416) $ 66,650,886 $
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 5,137 $ 22,383 $ (20,000) $ - $ - $ 7,520$ - $ 7,520$ 102 MEASURE "A" 4,905,368 $ 570,194 $ (572,646) $ - $ - $ 4,902,916$ (951,931) $ 3,950,985 $ 103 GAS TAX 756,822 $ 497,854 $ (661,033) $ - $ - $ 593,643$ (500,000) $ 93,643 $ 104 PARK-IN-LIEU FEES 2,410,283 $ 49,198 $ - $ - $ - $ 2,459,481$ - $ 2,459,481$ 105 MEASURE "M" -$ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ 23,946$ (23,946) $ - $ - $ - $ - $ - $ 114 CALOPPS 552,654 $ 392,746 $ (220,401) $ - $ - $ 724,999$ (16,713) $ 708,286 $ 116 FOSTER CITY FOUNDATION 367,517 $ 8,016 $ (27,378)$ - $ - $ 348,155$ (348,155) $ - $ 119 SB 1 ROAD MAINTENANCE AND REHAB 2,815,701 $ 503,494 $ - $ - $ - $ 3,319,195$ (2,700,000) $ 619,195 $ 122 HOUSING SUCCESSOR-LMIHF 2,711,582$ 86,012 $ (24,930) $ - $ - $ 2,772,664$ (21,221) $ 2,751,443$ 124 FC AFFORDABLE HOUSING FUND 4,887,619$ 19,250 $ - $ - $ - $ 4,906,869$ - $ 4,906,869$ 128 GENERAL PLAN MAINTENANCE 3,159,945$ 309,789 $ (260,263) $ - $ - $ 3,209,471$ (170,198) $ 3,039,273 $ 129 CONSTRUCTION AND DEMO RECYCLING 781,761$ 43,225 $ (1,044) $ - $ (50,000)$ 773,942 $ - $ 773,942$ 130 TECHNOLOGY MAINTENANCE 321,064$ 51,829 $ (63,901) $ - $ - $ 308,992$ - $ 308,992$ 131 SB 1186 55,542$ 7,163 $ - $ - $ - $ 62,705$ - $ 62,705$ 132 SMIP FEE 9,383$ 485 $ - $ - $ - $ 9,868$ (9,383) $ 485 $ 133 CRV GRANT FUND 14,867$ 303 $ (3,213)$ - $ - $ 11,957$ - $ 11,957$ 134 CURBSIDE RECLYCLING 304,397$ 6,213 $ - $ - $ - $ 310,610$ - $ 310,610$ 135 GREEN BUILDING FEE 9,123$ 315 $ - $ - $ - $ 9,438$ (9,123) $ 315 $ 136 MEASURE W 1,954,823$ 250,141 $ - $ - $ - $ 2,204,964$ (1,575,000) $ 629,964 $ 137 COMMERCIAL LINKAGE FEE 5,714,221 $ 4,980,654 $ - $ - $ - $ 10,694,875$ - $ 10,694,875$ 138 TENANT RELOCATION ASSISTANCE 256,006 $ 5,226 $ - $ - $ - $ 261,232$ - $ 261,232$ 139 WORKFORCE HOUSING - $ 327,139$ (121,155) $ - $ - $ 205,984$ (93,404) $ 112,580 $ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 70,597 $ 13,074 $ - $ - $ - $ 83,671$ - $ 83,671$ 141 SB 1383 IMPLEMENTATION 22,106 $ 475 $ (5,275)$ - $ - $ 17,306$ (5,545) $ 11,761 $ 142 PARK FACILITIES IMPACT FEE 20,134$ 567,812 $ (467,000) $ - $ - $ 120,946$ - $ 120,946$ 143 PUBLIC SAFETY IMPACT FEE 64,363$ 61,363 $ - $ - $ - $ 125,726$ - $ 125,726$ 144 TRANSPORTATION IMPACT FEE 201,558$ 196,905 $ - $ - $ - $ 398,463$ - $ 398,463$ 145 LOCAL HOUSING TRUST -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 32,372,572 $ 8,995,204 $ (2,472,185) $ - $ (50,000)$ 38,845,591$ (6,400,673) $ 32,444,918 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED DECEMBER 31, 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 6 MONTHS 6 MONTHS IN OUT AS OF 12/31/25 ASSIGNED* AS OF 12/31/25*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE THREE MONTHS ENDED DECEMBER 31, 2025
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 5,021,517 $ 2,162,754 $ (2,854,456) $ - $ - $ 4,329,815$ - $ 4,329,815$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 143,831 $ 168,751 $ (106,350) $ - $ - $ 206,232$ - $ 206,232$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 75,199,233 $ 1,871,821 $ (14,502,399)$ 6,861,400 $ - $ 69,430,055$ (26,107,613) $ 43,322,442 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 10,146,732$ 789,277 $ - $ - $ - $ 10,936,009$ - $ 10,936,009$ 327 LEVEE PROJECT FUND 2,831,803$ - $ (32,051)$ - $ - $ 2,799,752$ (2,150,551) $ 649,201 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds -$ - $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 88,177,768 $ 2,661,098 $ (14,534,450)$ 6,861,400 $ - $ 83,165,816$ (28,258,164) $ 54,907,652 $
ENTERPRISE FUNDS
401 WATER REVENUE 12,301,510 $ 10,461,942 $ (7,792,362) $ - $ (2,600,000)$ 12,371,090 $ (7,702,149) $ 4,668,941 $ 405 CIP-WATER 30,215,264 $ - $ (559,560)$ 2,600,000 $ - $ 32,255,704$ (27,352,477) $ 4,903,227 $ 408 WATER EQUIPMENT REPLACEMENT 4,721,366 $ 198,486 $ (2,674) $ - $ - $ 4,917,178$ (4,584,894) $ 332,284 $ 409 WATER CONNECTION FEES 217,283 $ 201,943 $ (73,563) $ - $ - $ 345,663$ - $ 345,663$ 451 WASTEWATER REVENUE 29,465,436 $ 12,309,428 $ (4,222,241) $ (23,579,311) $ 13,973,312 $ (6,117,404) $ 7,855,908 $ 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 $ - $ (5,617,478)$ 19,472,609 $ - $ 213,638,713$ (38,345,381) $ 175,293,332 $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,464,071 $ 200,932 $ (47,863) $ - $ - $ 4,617,140$ (4,402,927) $ 214,213 $ 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 $ 528,969 $ - $ - $ - $ 1,167,862$ - $ 1,167,862$ 461 STATE REVOLVING LOAN FUND (25,240,364) $ - $ - $ 1,261,604$ (3,472,609) $ (27,451,369) $ - $ (27,451,369)$ TOTAL ENTERPRISE FUNDS 171,156,774 $ 25,388,032 $ (23,551,606) $ 31,740,795 $ (31,740,795) $ 172,993,200 $ (88,505,232) $ 84,487,968 $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 10,274,084 $ 1,856,331 $ (668,797) $ - $ - $ 11,461,618$ (7,474,516) $ 3,987,102 $ 502 EQUIPMENT REPLACEMENT FUND 10,130,296 $ 551,775 $ (192,967) $ - $ - $ 10,489,104$ (1,870,266) $ 8,618,838 $ 503 SELF INSURANCE FUND 1,460,834 $ 744,594 $ (1,700,360)$ - $ - $ 505,068$ (137,750) $ 367,318 $ 504 INFORMATION TECHNOLOGY 7,297,656 $ 1,606,656 $ (1,307,079) $ - $ - $ 7,597,233$ (251,004) $ 7,346,229 $ 505 BUILDING MAINTENANCE 11,160,935 $ 2,183,410 $ (1,428,932) $ - $ (1,861,400)$ 10,054,013 $ (4,904,085) $ 5,149,928 $ 507 LONGEVITY RECOGNITION PLAN 2,958,737 $ 163,500 $ (112,860) $ - $ - $ 3,009,377$ - $ 3,009,377$ 508 PEMHCA FUND 6,731,005 $ 124,471 $ (4,911,074)$ - $ - $ 1,944,402$ - $ 1,944,402$ 509 COMPENSATED ABSENCES FUND 4,014,584 $ 90,462 $ (166,663)$ - $ - $ 3,938,383$ - $ 3,938,383$ 510 WORKERS COMPENSATION - $ 653,478$ (644,901) $ - $ - $ 8,577$ - $ 8,577$ TOTAL INTERNAL SERVICE FUNDS 54,028,130 $ 7,974,677 $ (11,133,633)$ - $ (1,861,400)$ 49,007,774 $ (14,637,621) $ 34,370,153 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (199,605) $ 306,484 $ (10,952) $ - $ - $ 95,927$ - $ 95,927$ 608 SMC FIRE -$ 126,346$ (118,969) $ - $ - $ 7,377$ - $ 7,377$ TOTAL CITY / EMID FUNDS 426,270,433 $ 83,217,976 $ (88,250,375) $ 38,652,195 $ (38,652,195) $ 421,238,034 $ (143,737,106) $ 277,500,928 $ -$
* 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.