Attachment 3
ACTUAL ACTUAL INCREASE / % OF BUDGET % OF BUDGET
FY 2025-26 FY 2024-25 DECREASE / % FY 2025-26 FY 2024-25 AMENDED 9 MONTHS 9 MONTHS FROM INCREASE 9 MONTHS 9 MONTHS Fund BUDGET PROJECTED $ % AS OF 3/31/2026 AS OF 3/31/2025 PRIOR YEAR (DECREASE) AS OF 3/31/2026 AS OF 3/31/2025 GENERAL FUND (FUNDS 001-003)
PERSONNEL COST 40,444,777$ 36,666,799 3,777,978 $ 9.3% 27,425,099 $ 25,972,879 $ 1,452,221 $ 5.6% 67.8% 66.1% SUPPLIES & OTHER 25,939,916$ 25,939,916 $ - $ 0.0% 19,790,832 $ 18,131,049 $ 1,659,783 $ 9.2% 76.3% 77.0% 66,384,693$ 62,606,715 $ 3,777,978 $ 5.7% 47,215,931$ 44,103,928 $ 3,112,003 $ 7.1% 71.1% 70.2% 005 GENERAL FUND - COMMUNITY BENEFITS PROGRAM 22,208$ 22,208 $ - $ 0.0% 22,208 $ 143,706 $ (121,498) $ (84.5%) 100.0% 69.7% 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% 8,000 $ 2,000 $ 6,000 $ 300.0% 53.3% 8.0% 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% 973 $ 3,615 $ (2,642) $ (73.1%) 6.2% 3.0% TOTAL ALL GENERAL FUND (FUNDS 001-011) 66,454,298$ 62,676,320 $ 3,777,978 $ 5.7% 47,251,674 $ 44,253,249 $ 2,998,425 $ 6.8% 71.1% 70.0%
SPECIAL REVENUE FUNDS
101 TRAFFIC SAFETY 40,000$ 40,000 $ - $ 0.0% 30,000 $ 30,000 $ - $ 0.0% 75.0% 75.0% 102 MEASURE "A" 1,524,337$ 1,524,337 $ - $ 0.0% 572,646 $ 1,343,298 $ (770,652) $ (57.4%) 37.6% 28.9% 103 GAS TAX 1,474,668$ 1,474,668 $ - $ 0.0% 817,850 $ 456,800 $ 361,050 $ 79.0% 55.5% 41.2% 104 PARK-IN-LIEU FUND -$ - $ - $ - - $ 745,000$ (745,000) $ (100.0%) - 100.0% 105 MEASURE "M" -$ - $ - $ - - $ - $ - $ - - - 108 SLESF/COPS GRANT 100,000$ 200,000 $ (100,000) $ (100.0%) 187,977 $ 181,577 $ 6,400 $ 3.5% 188.0% 181.6% 114 CALOPPS 556,610$ 556,610 $ - $ 0.0% 336,508 $ 390,845 $ (54,337) $ (13.9%) 60.5% 54.6% 116 FOSTER CITY FOUNDATION 88,000$ 88,000 $ - $ 0.0% 29,357 $ 63,588 $ (34,231) $ (53.8%) 33.4% 74.8% 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% 46,069 $ 51,752 $ (5,683) $ (11.0%) 24.7% 29.8% 124 FC AFFORDABLE HOUSING FUND 25,224$ 25,224 $ - $ 0.0% 11,567 $ - $ 11,567$ - 45.9% - 128 GENERAL PLAN MAINTENANCE 648,392$ 648,392 $ - $ 0.0% 355,531 $ 166,833 $ 188,698 $ 113.1% 54.8% 19.0% 129 CONSTRUCTION AND DEMO RECYCLING 151,500$ 151,500 $ - $ 0.0% 3,429 $ 46,804 $ (43,375) $ (92.7%) 2.3% 44.8% 130 TECHNOLOGY MAINTENANCE 105,485$ 105,485 $ - $ 0.0% 74,305 $ 75,457 $ (1,152) $ (1.5%) 70.4% 71.5% 131 SB 1186 2,300$ 2,300 $ - $ 0.0% 1,375 $ 218 $ 1,157 $ 530.7% 59.8% 9.5% 132 SMIP FEE 500$ 500 $ - $ 0.0% - $ - $ - $ - - - 133 CRV GRANT FUND 13,000$ 13,000 $ - $ 0.0% 3,213 $ 5,245 $ (2,032) $ (38.7%) 24.7% 37.5% 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% 17,500 $ - $ 17,500$ - 2.0% - 138 TENANT RELOCATION ASSISTANCE - $ - $ - $ - - $ - $ - $ - - - 139 WORKFORCE HOUSING 375,088 $ 375,088 $ - $ 0.0% 175,047 $ 186,058 $ (11,011) $ (5.9%) 46.7% 52.1% 140 EQUIPMENT REPLACEMENT-WORKFORCE HOUSING - $ - $ - $ - - $ - $ - $ - - - 141 SB 1383 IMPLEMENTATION 28,612 $ 28,612 $ - $ 0.0% 14,037 $ 39,000 $ (24,963) $ (64.0%) 49.1% 42.0% 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 - $ - $ - $ - - $ - $ - $ - - - TOTAL SPECIAL REVENUE FUNDS 10,976,966$ 11,076,966 $ (100,000) $ (0.9%) 3,143,411$ 4,342,775 $ (1,199,364) $ (27.6%) 28.6% 32.9%
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT COMPARISON OF BUDGET VS. PROJECTED ACTUAL EXPENDITURES
BUDGET VS ACTUAL & CURRENT VS PRIOR
FOR THE NINE MONTHS ENDED March 31, 2026
FY 2025-26
ABOVE (BELOW)
AMENDED BUDGET
TOTAL GENERAL FUND (FUNDS 001-003)
Attachment 3
ACTUAL ACTUAL INCREASE / % OF BUDGET % OF BUDGET
FY 2025-26 FY 2024-25 DECREASE / % FY 2025-26 FY 2024-25 AMENDED 9 MONTHS 9 MONTHS FROM INCREASE 9 MONTHS 9 MONTHS Fund BUDGET PROJECTED $ % AS OF 3/31/2026 AS OF 3/31/2025 PRIOR YEAR (DECREASE) AS OF 3/31/2026 AS OF 3/31/2025
CITY OF FOSTER CITY/ESTERO MUNICIPAL IMPROVEMENT DISTRICT COMPARISON OF BUDGET VS. PROJECTED ACTUAL EXPENDITURES
BUDGET VS ACTUAL & CURRENT VS PRIOR
FOR THE NINE MONTHS ENDED March 31, 2026
FY 2025-26
ABOVE (BELOW)
AMENDED BUDGET
230 LEVEE DEBT SERVICE FUND - 2020 GO BONDS 3,904,988 $ 3,904,988 $ - $ 0.0% 3,902,713 $ 3,901,913 $ 800 $ 0.0% 99.9% 99.9% 231 LEVEE DEBT SERVICE FUND - 2023 GO BONDS 214,300 $ 214,300 $ - $ 0.0% 212,100 $ 212,100 $ - $ 0.0% 99.0% 99.1%
CAPITAL PROJECTS FUNDS
301 CIP PROJECTS-CITY 62,348,008$ 62,348,008 $ - $ 0.0% 24,312,691 $ 7,658,962 $ 16,653,729 $ 217.4% 39.0% 11.2% 326
CAPITAL ASSET ACQUISITION AND REPLACEMENT
FUND -$ - $ - $ - - $ - $ - $ - - - 327 LEVEE PROJECT FUND 1,868,062$ 1,868,062 $ - $ 0.0% 79,081 $ 148,612 $ (69,531) $ (46.8%) 4.2% 7.0% 328 LEVEE PROJECT FUND - 2023 GO BONDS -$ - $ - $ - - $ 13,737$ (13,737) $ (100.0%) - - TOTAL CAPITAL PROJECTS FUNDS 64,216,070$ 64,216,070 $ - $ 0.0% 24,391,772$ 7,821,311 $ 16,570,461 $ 211.9% 38.0% 11.1%
ENTERPRISE FUNDS
401 WATER REVENUE 19,488,871$ 17,637,400 $ 1,851,471 $ 9.5% 11,997,513 $ 12,674,335 $ (676,822) $ (5.3%) 61.6% 67.3% 405 CIP-WATER 2,781,009$ 2,781,009 $ - $ 0.0% 627,903 $ 2,933,051 $ (2,305,148) $ (78.6%) 22.6% 47.9% 408 WATER EQUIPMENT REPLACEMENT 59,700$ 59,700 $ - $ 0.0% 2,674 $ 31,353 $ (28,679) $ (91.5%) 4.5% 13.9% 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% 6,545,989 $ 5,565,546 $ 980,443 $ 17.6% 58.2% 52.0% 453 WASTEWATER RATE STABILIZATION - $ - $ - $ - - $ - $ - $ - - - 454 SM-FC PUBLIC FINANCING AUTHORITY LOAN 2,090,625 $ 2,090,625 $ - $ 0.0% 2,086,875 $ 2,084,250 $ 2,625 $ 0.1% 99.8% 111.6% 455 CIP-WASTEWATER 37,685,533$ 37,685,533 $ - $ 0.0% 8,070,543 $ 7,991,087 $ 79,456 $ 1.0% 21.4% 74.7% 456 WASTEWATER PLANT EXPANSION - $ - $ - $ - - $ - $ - $ - - - 458 WASTEWATER EQUIPMENT REPLACEMENT 305,000$ 305,000 $ - $ 0.0% 47,863 $ 128,553 $ (80,690) $ (62.8%) 15.7% 90.3% 459 WASTEWATER NOTES/WIFIA LOAN/SRF LOAN 66,988,832$ 66,988,832 $ - $ 0.0% 4,221,882 $ 3,870,073 $ 351,809 $ 9.1% 6.3% 99.9% 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% 33,674,805 $ 35,278,248 $ (1,603,443) $ (4.5%) 23.7% 66.9%
INTERNAL SERVICE FUNDS
501 VEHICLE RENTAL FUND 3,084,837$ 3,084,837 $ - $ 0.0% 1,036,971 $ 959,399 $ 77,572 $ 8.1% 33.6% 36.6% 502 EQUIPMENT REPLACEMENT FUND 978,800$ 978,800 $ - $ 0.0% 517,309 $ 324,059 $ 193,250 $ 59.6% 52.9% 43.5% 503 SELF INSURANCE FUND 1,980,000$ 1,980,000 $ - $ 0.0% 1,779,945 $ 1,670,768 $ 109,177 $ 6.5% 89.9% 83.2% 504 INFORMATION TECHNOLOGY 2,855,104$ 2,855,104 $ - $ 0.0% 1,926,488 $ 1,997,710 $ (71,222) $ (3.6%) 67.5% 66.1% 505 BUILDING MAINTENANCE 3,657,183$ 3,657,183 $ - $ 0.0% 2,036,978 $ 1,841,369 $ 195,609 $ 10.6% 55.7% 59.3% 507 LONGEVITY RECOGNITION PLAN 231,820$ 231,820 $ - $ 0.0% 166,940 $ 163,228 $ 3,712 $ 2.3% 72.0% 70.1% 508 PEMHCA FUND 5,066,314$ 5,066,314 $ - $ 0.0% 4,962,996 $ 440,669 $ 4,522,327 $ 1026.2% 98.0% 79.5% 509 COMPENSATED ABSENCES FUND 493,029$ 493,029 $ - $ 0.0% 172,704 $ 153,016 $ 19,688 $ 12.9% 35.0% 29.7% 510 WORKERS COMPENSATION 1,855,100$ 1,855,100 $ - $ 0.0% 1,652,035 $ - $ 1,652,035$ - 89.1% - TOTAL INTERNAL SERVICE FUNDS 20,202,187 $ 20,202,187 $ - $ 0.0% 14,252,366$ 7,550,218 $ 6,702,148 $ 88.8% 70.5% 59.0%
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% 142,971 $ 68,499 $ 74,472 $ 108.7% 96.0% 46.0% TOTAL CITY / EMID FUNDS 308,612,666 $ 303,083,217 $ 5,529,449 $ 1.8% 126,982,764 $ 103,438,702 $ 23,544,062 $ 22.8% 41.1% 47.6%