Foster City City Council
March 23, 2026

Information Technology Fund Comparison - Attachment 3
Approved FY
2025-2026
Requested FY
2026-2027
Requested FY
2027-2028
2026-2027
Increase
(Decrease)
2027-2028
Increase
(Decrease) Notes
Account
4388 Capital Outlay 255,400 1,365,550 285,600 1,110,150 30,200 1 4110 Salaries 679,782 724,668 746,408 44,886 66,626 2 4111 Part-Time Salary - - - - 3 4120 Benefits - - - - 4 4121 Benefits-PERS Retirement 72,001 71,029 $ 71,380 (972) (621) 4 4135 Benefits-Flex Allowance 127,428 133,564 $ 140,242 6,136 12,814 4 4136 Benefits-Workers Compensation 1,993 2,033 $ 2,074 40 81 4 4139 Benefits-Other Fringe Benefits 41,525 42,919 $ 44,033 1,394 2,508 4 4140 Compensated Absences 0 24,632 $ 25,370 24,632 25,370 4 4141 GASB68 Pension Exp-PERS 60,000 - $ (60,000) (60,000) 4 4142 GASB75 OPEB Exp-PEMHCA 8,000 - $ (8,000) (8,000) 4 4154 PEMCHA 0 - $ - - 4 4161 Benefits-PERS UAL 165,385 184,276 $ 189,805 18,891 24,420 4 4240 Contingency Replacement 50,000 50,000 50,000 - - 5 4241 Copies 750 750 750 - - 6 4242 Postage 300 300 300 - - 7 4243 Office Supplies 400 400 400 - - 8 4245 Tools and Equipment 9,000 9,000 9,270 - 270 9 4246 Maintenance 970,500 1,002,500 1,081,035 32,000 110,535 10 4248 Utilities and Communications 154, 000 163,000 167,430 9,000 13,430 11 4251 Consulting and Contracting 182,240 93,000 143,090 (89,240) (39,150) 12 4253 Memberships and Dues 900 3,000 3,000 2,100 2,100 13 4254 Travel, Conferences, and Meetings 13,500 17,000 17,000 3,500 3,500 14 4255 Training 10,000 11,500 11,725 1,500 1,725 15 4259 Misc Software and Hardware 52,000 27,000 27,660 (25,000) (24,340) 16 4263 Indirect Cost Allocation - - - - 17 2,855,104 3,926,121 3,016,572 1,071,017 161,468 Detailed Analysis:
2026-2027
Increase
(Decrease)
Rounded to
nearest $1,000
2027-2028
Increase
(Decrease)
Rounded to
nearest $1,000
Note 1 Capital Outlay 1,110,000 30,000
Note 2 Salaries 45,000 67,000
Note 3 Part-Time Salary - -
Note 4 Benefits (18,000) (3,000)
Note 5 Contingency Replacement - -
Note 6 Copies - -
Note 7 Postage - -
Note 8 Office Supplies - -
Note 9 Tools and Equipment - -
Note 10 Maintenance 32,000 111,000
Increase in 26-27 is due to the planned replacement of our Financial System software
No part time hours are requested
Decrease due to changes in benefit formulas
Increase due to COLA
Unchanged
Unchanged
Unchanged
Unchanged
Unchanged
Note 11 Utilities and Communications 9,000 13,000 Note 12 Consulting and Contracting (89,000) (39,000) Note 13 Memberships and Dues 2,100 2,100
Note 14 Travel, Conferences, and Meetings 4,000 4,000 Note 15 Training 2,000 2,000
Note 16 Misc Software and Hardware (25,000) (24,000) Note 17 Indirect Cost Allocation - -
Internal Allocations no longer applied to IT
Net Increase from 25-26 1,072,100 163,100
Increase due to increased telecommuinications needs
Increase is due to maintenace on newly added software systems 26-27 decrease is due to some consulting projects reaching completion in 25-26
27-28 includes consulting to assist with the mandated .gov domain migration
Unchanged
Unchanged
Decreae due to less allocation for Zoom Room equipment
Increase due to higher travel costs