Attachment 5
Building Maintenance Fund Budget Comparisons (505-0550) Account Description
FY 2025-2026
Requested
FY 2026-2027
Increase
(Decrease)
Requested
FY 2027-2028
Increase
(Decrease) Notes
4110 Permanent Salaries 607,998 661,032 53,034 680,863 19,831 1 4112 Overtime 5,838 17,000 11,162 17,000 - 2 4121 PERS Retirement 65,488 67,887 2,399 68,224 337 1 4135 Flex Allowance 125,723 136,772 11,049 143,610 6,838 1 4136 Workers Compensation 49,405 50,393 988 51,401 1,008 1 4139 Other Fringe Benefits 23,738 26,648 2,910 27,170 522 1 4140 Compensated Absences 13,846 23,738 9,892 24,450 712 1 4141 GASB68 PENSION EXP-PE 80,000 (80,000) - 1 4142 GASB75 OPEB EXP-PEMHCA 6,000 (6,000) - 1 4161 Employee Benefit-PERS UAL 157,991 168,706 10,715 173,768 5,062 1 4243 General Office Supplies 5,900 5,900 - 6,077 177 3 4244 Vehicle Rental Charges (Vehicle Maintenance Fund) 82,985 105,522 22,537 101,289 (4,233) 4 4246 Maint-Facility&Equip 410,300 503,300 93,000 480,300 (23,000) 5 4248 Utilities & Communication 762,000 762,000 - 813,500 51,500 6 4251 Contract, Prof, Spec Svcs 506,500 562,830 56,330 562,830 - 7 4254 Travel,Conference,Meeting 2,000 2,000 - 2,000 - 3 4255 Training 3,000 3,000 - 3,000 - 3 4256 Equip Maintenance Charges 105,153 44,848 (60,305) 38,372 (6,476) 8 4257 Comm & Info Services Charges 47,164 48,026 862 50,628 2,602 9 4385 Machinery & Equip >5000 610,000 1,644,007 1,034,007 1,884,500 240,493 10 3,671,029 4,833,608 1,162,579 5,128,981 295,373 24% 6%
Detailed Analysis:
Note 1 Personnel charges calculated by Finance Department Note 2 Overtime for tasks that are completed after business hours such as steaming carpeting in City Buildings Note 3 No Change or minor increase in anticpated costs
Note 4 Increased cost allocation from Vehicle Replacement Fund in FY 26-27 due to anticipated increase in cost of vehicles relat ed to EV fleet regulations Note 5
Note 6 Increase in utility costs expected in FY 2027-2028 Note 7 Increase in cost due to resuming janitorial services in the newly constructed Community Center (formerly called Recreatio n Center) in FY 26-27 Note 8 Decrease due to increasing useful life of equipment Note 9 Details provided in IT Fund
Note 10 Details in Attachment 1 - Items to Be Replaced
Increased cost in FY 26-27 due to anticipated costs for various maintenance tasks,and purchase of a scissor li ft, see budget detail in Attachment 2. Decrease in FY 27-28 due to antcipated purchase in FY 26-27. https://fostercity.sharepoint.com/sites/BudgetTaskforce/Budget/Budget 2026-2027/FY 2026-27 ISF/BMF 2026-27/Attachment 5 - BMF Variance Analysis FY 202 6-2027\Attachment D Variance Analysis 3/7/2026