Attachment 6
INTERNAL SERVICE FUND CHARGES
BUILDING MAINTENANCE FUND 505
FY 26-27
FY 2025-2026
Requested
FY 2026-2027 Variance Notes
0110 City Manager/City Attorney 276,992 168,861 (108,131) 1 -39% 0210 City Clerk Admin 105,570 64,358 (41,212) 1 -39% 0230 City Clerk Communications 26,778 15,875 (10,903) 1 -41% 0510 Park & Rec Admin 767,508 1,256,122 488,614 2 64% 0520 Parks Maint 297,922 262,348 (35,575) 1 -12% 0630 PD Admin 417,097 354,884 (62,213) 1 -15% 0750 Fire JPA 44,028 89,995 45,967 3 104% 0810 Planning Admin 87,741 53,489 (34,252) 1 -39% 0820 Building 87,741 53,489 (34,252) 1 -39% 0910 PW Admin & Engineering 122,905 74,926 (47,979) 1 -39% 0920 PW Lagoons & Levees 89,624 78,922 (10,702) 1 -12% 0930 PW Streets 89,624 78,922 (10,702) 1 -12% 1010 City Council 260,903 155,931 (104,972) 1 -40% 1110 Finance Admin 27,805 16,951 (10,855) 1 -39% 1120 Finance General Acctg 55,611 33,902 (21,709) 1 -39% 1130 Finance Utility 41,708 25,426 (16,282) 1 -39% 1140 Finance Tax Admin 13,903 8,475 (5,427) 1 -39% 1210 Administrative Services 128,975 78,626 (50,349) 1 -39% 1310 Library 616,134 527,217 (88,916) 1 -14% 401 Water Enterprise 179,223 157,822 (21,401) 1 -12% 451 Wastewater Enterprise 179,223 157,822 (21,401) 1 -12% Total All Funds 3,917,014 3,714,364 (202,650) -5% Detailed Analysis
Note 1: No change in Department space allocation, see General Note.
Note 2:
Note 3:
Department Charged (Receiving
Goods/Services)
General Note: In FY 25-26, the Recreation Center was reduced in size temporarily during the construction of the new Recreation Center (now called the Community Center), which created a higher than usual distribution among Departments. The Community Center is expected to be built and occupied in FY 26-27 therefore the distribution among Departments is returning to amounts more similar to typical years. Overall, there is a 5% decrease primarily driven by lower equipment charges compared to the prior year. In the previous year, several items had their useful lives reduced, which increased charges; this year reflects a return toward more typical levels In FY 25-26, the Recreation Center was reduced in size temporarily during the construction of the new Recreation Center (now called the Community Center). The Community Center is expected to be built and occupied in FY 26-27 therefore the square footage has been increased from the temporary 4,800 to 38,748 sqft resulting in an increase in allocation for the Recreation Division and a decrease for other Departments.
Increase due to the addition HVAC - Fire Sleeping Quarters which was not listed in previous years. https://fostercity.sharepoint.com/sites/BudgetTaskforce/Budget/Budget 2026-2027/FY 2026-27 ISF/BMF 2026-27/Attachment 1.6 BMF List FY 2026-27\Attachment 1.6 BMF List FY 2026-27