Attachment 3
ACTUAL ACTUAL INCREASE / % OF BUDGET % OF BUDGET
FY 2025-26 FY 2024-25 DECREASE / % FY 2025-26 FY 2024-25 AMENDED 6 MONTHS 6 MONTHS FROM INCREASE 6 MONTHS 6 MONTHS Fund BUDGET PROJECTED $ % AS OF 12/31/2025 AS OF 12/31/2024 PRIOR YEAR (DECREASE) AS OF 12/31/2025 AS OF 12/31/2024 GENERAL FUND (FUNDS 001-003)
PERSONNEL COST 40,482,777$ 37,429,585 $ 3,053,192 $ 7.5% 18,714,792 $ 17,729,251 $ 985,541 $ 5.6% 46.2% 45.1% SUPPLIES & OTHER 25,901,916$ 25,901,916 $ - $ 0.0% 14,721,798 $ 17,437,022 $ (2,715,224) $ (15.6%) 56.8% 74.0% 66,384,693$ 63,331,501 $ 3,053,192 $ 4.6% 33,436,590$ 35,166,273 $ (1,729,683) $ (4.9%) 50.4% 55.9% 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 22,208$ 22,208 $ - $ 0.0% 22,208 $ 90,242 $ (68,034) $ (75.4%) 100.0% 43.8% 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% 4,000 $ 1,000 $ 3,000 $ 300.0% 26.7% 4.0% 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% 414 $ 3,590 $ (3,176) $ (88.5%) 2.6% 3.0% TOTAL ALL GENERAL FUND (FUNDS 001-011) 66,454,298$ 63,401,106 $ 3,053,192 $ 4.6% 33,467,774 $ 35,261,105 $ (1,793,331) $ (5.1%) 50.4% 55.7%
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 40,000$ 40,000 $ - $ 0.0% 20,000 $ 20,000 $ - $ 0.0% 50.0% 50.0% 102 MEASURE "A" 1,524,337$ 1,524,337 $ - $ 0.0% 572,646 $ 1,305,638 $ (732,992) $ (56.1%) 37.6% 28.1% 103 GAS TAX 1,474,668$ 1,474,668 $ - $ 0.0% 661,033 $ 304,500 $ 356,533 $ 117.1% 44.8% 27.5% 104 PARK-IN-LIEU FUND -$ - $ - $ - - $ 745,000$ (745,000) $ (100.0%) - 100.0% 105 MEASURE "M" -$ - $ - $ - - $ - $ - $ - - - 108 SLESF/COPS GRANT 100,000$ 100,000 $ - $ 0.0% 23,946 $ 134,085 $ (110,139) $ (82.1%) 23.9% 134.1% 114 CALOPPS 556,610$ 556,610 $ - $ 0.0% 220,401 $ 237,084 $ (16,683) $ (7.0%) 39.6% 33.1% 116 FOSTER CITY FOUNDATION 88,000$ 88,000 $ - $ 0.0% 27,378 $ 61,860 $ (34,482) $ (55.7%) 31.1% 72.8% 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% 24,930 $ 26,592 $ (1,662) $ (6.3%) 13.4% 15.3% 124 FC AFFORDABLE HOUSING FUND 25,224$ 25,224 $ - $ 0.0% - $ - $ - $ - - - 128 GENERAL PLAN MAINTENANCE 527,392$ 527,392 $ - $ 0.0% 260,263 $ 74,465 $ 185,798 $ 249.5% 49.3% 8.5% 129 CONSTRUCTION AND DEMO RECYCLING 106,500$ 106,500 $ - $ 0.0% 1,044 $ 33,824 $ (32,780) $ (96.9%) 1.0% 32.4% 130 TECHNOLOGY MAINTENANCE 105,485$ 105,485 $ - $ 0.0% 63,901 $ 65,053 $ (1,152) $ (1.8%) 60.6% 61.7% 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% 3,213 $ - $ 3,213$ - 24.7% - 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 889,250 $ 889,250 $ - $ 0.0% - $ - $ - $ - - - 138 TENANT RELOCATION ASSISTANCE - $ - $ - $ - - $ - $ - $ - - - 139 WORKFORCE HOUSING 375,088 $ 375,088 $ - $ 0.0% 121,155 $ 127,399 $ (6,244) $ (4.9%) 32.3% 35.7% 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING - $ - $ - $ - - $ - $ - $ - - - 141 SB 1383 IMPLEMENTATION 28,612 $ 28,612 $ - $ 0.0% 5,275 $ 15,142 $ (9,867) $ (65.2%) 18.4% 16.3% 142 PARK FACILITIES IMPACT FEE 467,000 $ 467,000 $ - $ 0.0% 467,000 $ 560,300 $ (93,300) $ (16.7%) 100.0% 100.0% 143 PUBLIC SAFETY IMPACT FEE - $ - $ - $ - - $ - $ - $ - - - 144 TRANSPORTATION IMPACT FEE - $ - $ - $ - - $ - $ - $ - - - 145 LOCAL HOUSING TRUST - $ - $ - $ - - $ 4,780$ (4,780) $ (100.0%) - 0.9% TOTAL SPECIAL REVENUE FUNDS 10,810,966$ 10,810,966 $ - $ 0.0% 2,472,185$ 3,715,722 $ (1,243,537) $ (33.5%) 22.9% 28.2%
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 DECEMBER 31, 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 6 MONTHS 6 MONTHS FROM INCREASE 6 MONTHS 6 MONTHS Fund BUDGET PROJECTED $ % AS OF 12/31/2025 AS OF 12/31/2024 PRIOR YEAR (DECREASE) AS OF 12/31/2025 AS OF 12/31/2024
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 DECEMBER 31, 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 62,308,008$ 62,308,008 $ - $ 0.0% 14,502,399 $ 3,162,310 $ 11,340,089 $ 358.6% 23.3% 4.6% 326
CAPITAL ASSET ACQUISITION AND REPLACEMENT
FUND -$ - $ - $ - - $ - $ - $ - - - 327 LEVEE PROJECT FUND 1,868,062$ 1,868,062 $ - $ 0.0% 32,051 $ 139,549 $ (107,498) $ (77.0%) 1.7% 6.6% 328 LEVEE PROJECT FUND - 2023 GO BONDS -$ - $ - $ - - $ - $ - $ - - - TOTAL CAPITAL PROJECTS FUNDS 64,176,070$ 64,176,070 $ - $ 0.0% 14,534,450$ 3,301,859 $ 11,232,591 $ 340.2% 22.6% 4.7%
ENTERPRISE FUNDS
401 WATER REVENUE 19,488,871$ 17,637,400 $ 1,851,471 $ 9.5% 7,792,362 $ 8,388,358 $ (595,996) $ (7.1%) 40.0% 44.5% 405 CIP-WATER 2,781,009$ 2,781,009 $ - $ 0.0% 559,560 $ 1,575,427 $ (1,015,867) $ (64.5%) 20.1% 25.7% 408 WATER EQUIPMENT REPLACEMENT 59,700$ 59,700 $ - $ 0.0% 2,674 $ 28,203 $ (25,529) $ (90.5%) 4.5% 12.5% 409 WATER CONNECTION FEES 73,563$ 73,563 $ - $ 0.0% 73,563 $ - $ 73,563$ - 100.0% - 451 WASTEWATER REVENUE 11,255,490$ 11,255,490 $ - $ 0.0% 4,222,241 $ 3,043,846 $ 1,178,395 $ 38.7% 37.5% 28.5% 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 37,685,533$ 37,685,533 $ - $ 0.0% 5,617,478 $ 5,652,297 $ (34,819) $ (0.6%) 14.9% 52.8% 456 WASTEWATER PLANT EXPANSION - $ - $ - $ - - $ - $ - $ - - - 458 WASTEWATER EQUIPMENT REPLACEMENT 305,000$ 305,000 $ - $ 0.0% 47,863 $ 60,254 $ (12,391) $ (20.6%) 15.7% 42.3% 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 141,990,227 $ 140,138,756 $ 1,851,471 $ 1.3% 23,551,606 $ 22,033,352 $ 1,518,254 $ 6.9% 16.6% 41.8%
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 3,084,837$ 3,084,837 $ - $ 0.0% 668,797 $ 626,345 $ 42,452 $ 6.8% 21.7% 23.9% 502 EQUIPMENT REPLACEMENT FUND 978,800$ 978,800 $ - $ 0.0% 192,967 $ 280,896 $ (87,929) $ (31.3%) 19.7% 37.7% 503 SELF INSURANCE FUND 1,980,000$ 1,980,000 $ - $ 0.0% 1,700,360 $ 1,666,868 $ 33,492 $ 2.0% 85.9% 83.1% 504 INFORMATION TECHNOLOGY 2,855,104$ 2,855,104 $ - $ 0.0% 1,307,079 $ 1,365,326 $ (58,247) $ (4.3%) 45.8% 45.2% 505 BUILDING MAINTENANCE 3,657,183$ 3,657,183 $ - $ 0.0% 1,428,932 $ 1,216,691 $ 212,241 $ 17.4% 39.1% 39.2% 507 LONGEVITY RECOGNITION PLAN 231,820$ 231,820 $ - $ 0.0% 112,860 $ 110,473 $ 2,387 $ 2.2% 48.7% 47.5% 508 PEMHCA FUND 5,066,314$ 5,066,314 $ - $ 0.0% 4,911,074 $ 104,377 $ 4,806,697 $ 4605.1% 96.9% 18.8% 509 COMPENSATED ABSENCES FUND 493,029$ 493,029 $ - $ 0.0% 166,663 $ 130,724 $ 35,939 $ 27.5% 33.8% 25.4% 510 WORKERS COMPENSATION 1,180,100$ 1,180,100 $ - $ 0.0% 644,901 $ - $ 644,901$ - 54.6% - TOTAL INTERNAL SERVICE FUNDS 19,527,187 $ 19,527,187 $ - $ 0.0% 11,133,633$ 5,501,700 $ 5,631,933 $ 102.4% 57.0% 43.0%
FIDUCIARY FUND
604 SUCESSOR ANGENCY 504,630 $ 504,630 $ - $ 0.0% 10,952 $ 10,389 $ 563 $ 5.4% 2.2% 1.7% 608 SMC FIRE FEES 149,000 $ 149,000 $ - $ 0.0% 118,969 $ 50,573 $ 68,396 $ 135.2% 79.8% 33.9% TOTAL CITY / EMID FUNDS 307,731,666 $ 302,827,003 $ 4,904,663 $ 1.6% 88,250,375 $ 72,799,306 $ 15,451,069 $ 21.2% 28.7% 33.5%