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 9 MONTHS 9 MONTHS IN OUT AS OF 3/31/26 ASSIGNED* AS OF 3/31/26* 001 GENERAL FUND 68,683,199 $ 18,026,844 $ (45,019,873) $ - $ (5,100,000)$ 36,590,170 $ (2,680,287) $ 33,909,883 $ 002 EMID 2,621,270$ 26,554,125 $ (151,400) $ - $ - $ 29,023,995$ - $ 29,023,995$ 003 RECREATION -$ 1,577,305$ (2,044,658) $ - $ - $ (467,353)$ - $ (467,353)$ GENERAL FUND (001-003) 71,304,469$ 46,158,274 $ (47,215,931) $ - $ (5,100,000)$ 65,146,812 $ (2,680,287) $ 62,466,525 $ 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 964,520 $ 28,281 $ (22,208) $ - $ - $ 970,593$ - $ 970,593$ 006 GENERAL FUND - DARE 7,065 $ 48,113 $ (4,562) $ - $ - $ 50,616$ - $ 50,616$ 007 GENERAL FUND - SOLAR INCENTIVE GRANT PROGRAM 46,814 $ 1,285 $ (8,000) $ - $ - $ 40,099$ - $ 40,099$ 008 GENERAL FUND - RENTAL ASSISTANCE PROGRAM 67,636 $ 2,012 $ - $ - $ - $ 69,648$ - $ 69,648$ 009 GENERAL FUND - ASSET SEIZURE/FORFEITURE 44,617 $ 8,121 $ - $ - $ - $ 52,738$ - $ 52,738$ 010 GENERAL FUND - PENSION STABILIZATION 103,339 $ 3,075 $ - $ - $ - $ 106,414$ - $ 106,414$ 011 GENERAL FUND - FACILITIES REPLACEMENT 2,705,962 $ 80,513 $ - $ - $ - $ 2,786,475$ - $ 2,786,475$ 012 GENERAL FUND - SUSTAINABLE FOSTER CITY 325,024 $ 11,145 $ (973) $ 50,000$ - $ 385,196$ - $ 385,196$ TOTAL ALL GENERAL FUND (FUNDS 001-009) 75,569,446 $ 46,340,819 $ (47,251,674) $ 50,000 $ (5,100,000)$ 69,608,591 $ (2,680,287) $ 66,928,304 $
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 5,137 $ 33,569 $ (30,000) $ - $ - $ 8,706$ - $ 8,706$ 102 MEASURE "A" 4,905,368 $ 793,658 $ (572,646) $ - $ - $ 5,126,380$ (524,337) $ 4,602,043 $ 103 GAS TAX 756,822 $ 648,715 $ (817,850) $ - $ - $ 587,687$ (500,000) $ 87,687 $ 104 PARK-IN-LIEU FEES 2,410,283 $ 71,716 $ - $ - $ - $ 2,481,999$ - $ 2,481,999$ 105 MEASURE "M" - $ - $ - $ - $ - $ - $ - $ - $ 108 SLESF/COPS GRANT - $ 187,977$ (187,977) $ - $ - $ - $ - $ - $ 114 CALOPPS 552,654 $ 425,861 $ (336,508) $ - $ - $ 642,007$ (20,902) $ 621,105 $ 116 FOSTER CITY FOUNDATION 367,517 $ 19,376 $ (29,357) $ - $ - $ 357,536$ (357,536) $ - $ 119 SB 1 ROAD MAINTENANCE AND REHAB 2,815,701 $ 629,938 $ - $ - $ - $ 3,445,639$ (2,700,000) $ 745,639 $ 122 HOUSING SUCCESSOR-LMIHF 2,711,582$ 126,585 $ (46,069) $ - $ - $ 2,792,098$ (17,783) $ 2,774,315$ 124 FC AFFORDABLE HOUSING FUND 4,887,619$ 27,286 $ (11,567) $ - $ - $ 4,903,338$ - $ 4,903,338$ 128 GENERAL PLAN MAINTENANCE 3,159,945$ 474,809 $ (355,531) $ - $ - $ 3,279,223$ (115,549) $ 3,163,674 $ 129 CONSTRUCTION AND DEMO RECYCLING 781,761$ 54,301 $ (3,429) $ - $ (50,000)$ 782,633 $ (45,000) $ 737,633 $ 130 TECHNOLOGY MAINTENANCE 321,064$ 80,244 $ (74,305) $ - $ - $ 327,003$ - $ 327,003$ 131 SB 1186 55,542$ 15,790 $ (1,375) $ - $ - $ 69,957$ - $ 69,957$ 132 SMIP FEE 9,383$ 960 $ - $ - $ - $ 10,343$ (9,383) $ 960 $ 133 CRV GRANT FUND 14,867$ 8,839 $ (3,213) $ - $ - $ 20,493$ (2,498) $ 17,995 $ 134 CURBSIDE RECLYCLING 304,397$ 9,057 $ - $ - $ - $ 313,454$ - $ 313,454$ 135 GREEN BUILDING FEE 9,123$ 546 $ - $ - $ - $ 9,669$ (9,123) $ 546 $ 136 MEASURE W 1,954,823$ 311,242 $ - $ - $ - $ 2,266,065$ (1,575,000) $ 691,065 $ 137 COMMERCIAL LINKAGE FEE 5,714,221 $ 5,078,517 $ (17,500) $ - $ - $ 10,775,238$ - $ 10,775,238$ 138 TENANT RELOCATION ASSISTANCE 256,006 $ 7,617 $ - $ - $ - $ 263,623$ - $ 263,623$ 139 WORKFORCE HOUSING - $ 500,047$ (175,047) $ - $ - $ 325,000$ (50,983) $ 274,017 $ 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING 70,597 $ 19,625 $ - $ - $ - $ 90,222$ - $ 90,222$ 141 SB 1383 IMPLEMENTATION 22,106 $ 612 $ (14,037)$ - $ - $ 8,681$ - $ 8,681$ 142 PARK FACILITIES IMPACT FEE 20,134$ 568,919 $ (467,000) $ - $ - $ 122,053$ - $ 122,053$ 143 PUBLIC SAFETY IMPACT FEE 64,363$ 62,514 $ - $ - $ - $ 126,877$ - $ 126,877$ 144 TRANSPORTATION IMPACT FEE 201,558$ 200,553 $ - $ - $ - $ 402,111$ - $ 402,111$ 145 LOCAL HOUSING TRUST -$ - $ - $ - $ - $ - $ - $ - $ TOTAL SPECIAL REVENUE FUNDS 32,372,572 $ 10,358,873 $ (3,143,411) $ - $ (50,000)$ 39,538,034$ (5,928,094) $ 33,609,940 $
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE NINE MONTHS ENDED March 31, 2026
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 9 MONTHS 9 MONTHS IN OUT AS OF 3/31/26 ASSIGNED* AS OF 3/31/26*
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT
CHANGE IN FUND BALANCES
FOR THE NINE MONTHS ENDED March 31, 2026
DEBT SERVICE FUNDS
230 LEVEE DEBT SERVICE FUND 5,021,517 $ 3,009,120 $ (3,902,713) $ - $ - $ 4,127,924$ - $ 4,127,924$ 231 LEVEE DEBT SERVICE FUND -2023 GO BONDS 143,831 $ 234,604 $ (212,100) $ - $ - $ 166,335$ - $ 166,335$
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 75,199,233 $ 2,546,088 $ (24,312,691)$ 6,861,400 $ - $ 60,294,030$ (26,107,613) $ 34,186,417 $ 326 CAPITAL ASSET ACQUISITION AND REPLACEMENT FUND 10,146,732$ 1,173,524 $ - $ - $ - $ 11,320,256$ - $ 11,320,256$ 327 LEVEE PROJECT FUND 2,831,803$ - $ (79,081)$ - $ - $ 2,752,722$ (2,086,340) $ 666,382 $ 328 LEVEE PROJECT FUND - 2023 GO Bonds -$ - $ - $ - $ - $ - $ - $ - $ TOTAL CAPITAL PROJECTS FUNDS 88,177,768 $ 3,719,612 $ (24,391,772)$ 6,861,400 $ - $ 74,367,008$ (28,193,953) $ 46,173,055 $
ENTERPRISE FUNDS
401 WATER REVENUE 12,301,510 $ 12,776,127 $ (11,997,513) $ - $ (2,600,000)$ 10,480,124 $ (5,842,441) $ 4,637,683 $ 405 CIP-WATER 30,215,264 $ - $ (627,903)$ 2,600,000 $ - $ 32,187,361$ (27,232,771) $ 4,954,590 $ 408 WATER EQUIPMENT REPLACEMENT 4,721,366 $ 297,728 $ (2,674) $ - $ - $ 5,016,420$ (4,645,359) $ 371,061 $ 409 WATER CONNECTION FEES 217,283 $ 205,107 $ (73,563) $ - $ - $ 348,827$ - $ 348,827$ 451 WASTEWATER REVENUE 29,465,436 $ 15,656,297 $ (6,545,989) $ (23,579,311) $ 14,996,433 $ (5,293,811) $ 9,702,622 $ 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) $ - $ (2,086,875)$ 2,088,875 $ - $ (36,762,290)$ - $ (36,762,290)$ 455 CIP-WASTEWATER 199,783,582 $ - $ (8,070,543)$ 19,472,609 $ - $ 211,185,648$ (204,412,015) $ 6,773,633 $ 456 WASTEWATER PLANT EXPANSION - $ 2,853$ - $ - $ - $ 2,853$ - $ 2,853$ 458 WASTEWATER EQUIPMENT REPLACEMENT 4,464,071 $ 301,398 $ (47,863) $ - $ - $ 4,717,606$ (4,402,927) $ 314,679 $ 459 WASTEWATER NOTES/WIFIA LOAN (50,645,977) $ 1,483,479 $ (4,221,882) $ 4,228,832 $ - $ (49,155,548)$ - $ (49,155,548)$ 460 WASTEWATER CONNECTION FEES 638,893 $ 539,661 $ - $ - $ - $ 1,178,554$ - $ 1,178,554$ 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 $ 31,262,650 $ (33,674,805) $ 31,740,795 $ (31,740,795) $ 168,744,619 $ (251,829,324) $ (83,084,705) $
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 10,274,084 $ 2,765,661 $ (1,036,971) $ - $ - $ 12,002,774$ (8,193,751) $ 3,809,023 $ 502 EQUIPMENT REPLACEMENT FUND 10,130,296 $ 816,497 $ (517,309) $ - $ - $ 10,429,484$ (1,850,308) $ 8,579,176 $ 503 SELF INSURANCE FUND 1,460,834 $ 1,119,890 $ (1,779,945) $ - $ - $ 800,779$ (136,100) $ 664,679 $ 504 INFORMATION TECHNOLOGY 7,297,656 $ 2,394,580 $ (1,926,488) $ - $ - $ 7,765,748$ (176,147) $ 7,589,601 $ 505 BUILDING MAINTENANCE 11,160,935 $ 3,253,210 $ (2,036,978) $ - $ (1,861,400)$ 10,515,767 $ (4,624,389) $ 5,891,378 $ 507 LONGEVITY RECOGNITION PLAN 2,958,737 $ 238,566 $ (166,940) $ - $ - $ 3,030,363$ - $ 3,030,363$ 508 PEMHCA FUND 6,731,005 $ 158,297 $ (4,962,996)$ - $ - $ 1,926,306$ - $ 1,926,306$ 509 COMPENSATED ABSENCES FUND 4,014,584 $ 126,483 $ (172,704) $ - $ - $ 3,968,363$ - $ 3,968,363$ 510 WORKERS COMPENSATION - $ 970,800$ (1,652,035)$ 100,000 $ - $ (581,235)$ - $ (581,235)$ TOTAL INTERNAL SERVICE FUNDS 54,028,130 $ 11,843,984 $ (14,252,366) $ 100,000 $ (1,861,400)$ 49,858,348 $ (14,980,695) $ 34,877,653 $
FIDUCIARY FUND
604 SUCCESSOR AGENCY (199,605) $ 310,086 $ (10,952) $ - $ - $ 99,529$ - $ 99,529$ 608 SMC FIRE -$ 151,893$ (142,971) $ - $ - $ 8,922$ - $ 8,922$ TOTAL CITY / EMID FUNDS 426,270,433 $ 107,231,641 $ (126,982,764) $ 38,752,195 $ (38,752,195) $ 406,519,310 $ (303,612,353) $ 102,906,957 $ -$
* Available Balance excludes Capital Assets and Non-Spendable, Re stricted, Committed, and/or Assigned Funds, including Prepayme nts, Inventory, Garbage Stabilization Reserve, unrealized investment gains, and unspent funds for previously approved CIP projects.