Beaumont City Council
August 19, 2025

City of Beaumont -Finance Department Policies and Procedures Manual 2025 YES NO.
(ii) Has a Phase I Environmental Site Assessment been prepared for the Property? YES NO. If yes, please provide a copy of all assessments prepared. (iii) Has a soils report been prepared for the Project? YES NO. If yes, please provide copies of all reports.
(k) List any approved tentative, final or parcel maps applicable to development of the Project and provide a copy of all conditions for development.
(1) Are any impact fees owing as a condition to develop? YES NO. If yes, please describe, list below and provide copies of any agreements or documents which contain such conditions. (m) Are there any endangered species habitat on the Property? YES NO. If yes, please describe.
(n) Are there any legal impediments that could delay or prevent the buildout of the Project as planned? YES NO. If yes, please describe.
(o) Are you aware of any proposed restrictions on the rate of future growth in the jurisdiction where the Project is to be located which may impact the development of the Project (i.e., proposed growth control ordinances or initiatives or limitations on water availability? YES NO. If yes, please explain. p) Are there any geological impediments (earthquake faults, flood zones, high ground water, soil slippage, etc.) to buildout of the Project? YES NO. If so, please describe. (q) What are your long-term plans for any portion of the Property not already conveyed to merchant builders? For any portion to be constructed by Developer please describe planned improvements and timing. 84

City of Beaumont -Finance Department Policies and Procedures Manual 2025 (r) Are there any existing trust deeds/loans on the Property? YES NO.

Please state the name of the lending institution, the approximate maximum loan amount and the approximate current balance of the loan. (s) Has construction financing for the Project been obtained? YES NO. If yes, Please describe the source and amount of such loan and any acquisition and development loans and provide copies of all loan agreements and promissory notes. If no, describe whether any loans are required to develop. (t) Other than the District, is there any existing or proposed community facilities district or assessment district that includes all or a portion of the Property? YES NO. If yes, please describe the name, dollar amount and a contact person for information regarding each district. (u) Have any property taxes or assessments on the Property been delinquent at any time during the past 3 years? YES NO. If yes, please explain.
(v) Please attach a copy of the most recent tax bill for each parcel of the Property and evidence that current installments due have been paid (in the form of a copy of check, wire or receipt for payment). (w) Has any claim been made, or suit been filed, or is any claim or suit now threatened against the Developer or the Property with respect to the Project? YES NO.

If yes, please attach a copy of the complaint, or if unavailable, please list the court in which the action is pending and the case number, or if the claim or action has not yet been filed, please attach any documents summarizing the claims or action.

III. Related Project Information
(a) Has an absorption study been done for the Project within the last 2 years? Yes No. If yes, please provide a copy.
(b) Has an appraisal been done for the Property within the last two years? Yes No. (c) Is any of the Property (other than the portions thereof that have been improved with completed residential or commercial structures currently for sale? Yes No. If yes, please provide a copy of the sale terms.

IV Experience and Financial Capacity of Developer
(a) Has the Developer, or any individual or entity which has an ownership interest in the Developer, ever defaulted on the payment of a special tax or an assessment on property owned by it? YES NO. If yes, please explain. (b) Is the Developer, or any individual or entity which has an ownership interest in the Developer, now in default on any loans, lines of credit or other obligation, or has the Developer (or related entity) been in default on any loans or lines of credit or other obligation in the past five years? YES NO. If yes, please explain. 85

City of Beaumont -Finance Department Policies and Procedures Manual 2025 (c) Has the Developer, or any individual or entity which has an ownership interest in the Developer, ever filed for bankruptcy or been declared bankrupt? YES NO. If yes, specify the date and location of the court where the bankruptcy action took place.
(d) Have you prepared a business plan and/or pro forma for the proposed Project? YES NO. If yes, please attach a copy. If no, please prepare a detailed pro forma and provide it as soon as possible. (e) Has the Developer, or any individual or entity which has an ownership interest in the Developer, ever failed to comply within the last five years with the terms of any agreement to provide continuing disclosure with respect to a bond issue? YES NO. If yes, please describe the bond issue and the nature of the failure to comply.

V. Notice Regarding Disclosure
The Securities and Exchange Commission recently adopted amendments (the "Amendments") to Rule 15c2-12 under the Securities Exchange Act of 1934 relating to certain required disclosure information that must be made available to prospective purchasers of municipal bonds. Under the Amendments, certain material information must be disclosed (i) in connection with the initial offering of bonds with respect to "material persons"; and (ii) on an ongoing basis with respect to "obligated persons." Whether a property owner/developer might be a material person, or an obligated person will depend on all of the facts and circumstances. If the information you provide in response to this questionnaire indicates this might be the case, the financing team will review with you the information that may need to be disclosed to potential bond investors in order to satisfy the Amendments.

The undersigned hereby certifies that all responses provided herein are true and correct.

By: r ]
By:
[President/CEO/CFO/or Equivalent]
86

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Purchasing and Procurement Procedures
To follow the Purchasing Ordinance, the purchasing of goods or services must follow a standard system of entry, have a reasonable cost, complete documentation, obtain appropriate verification and approval. The Purchasing Module of Tyler Technologies Incode 10 will be utilized to comply with all aspects of the Ordinance. To establish the procedures to be followed for the purchasing and procurement of paper and paper products and recovered organic waste products in compliance with state laws, including SB1383, the Short-lived Climate Pollutant Act.

Ordinance Summary
For Purchases:

City of Beaumont Purchasing and Contracting Approval
Purchase Type
Aggregated
Purchase Amount
Competitive
Solicitation
Requirement
Contract Type
Delegated
Purchasing &
Contract
Authority
Requirements from
Vendor
Materials,
Supplies,
Goods &
Equipment
Ord. 1160;
Chapter3.01
$0.00-$7,499.99
1 Quote
Purchase
Order or Cal
Card
Dcaartmcnt
Quote
Heead
Assistant
City
Manager,
Deputy
City
Manager,
Director,
or
Departme
ntal
Director
$7,500-$59,999.99
1 Quote
Purchase Order
City Manager
Quote
$60,000-$199,999.99
Informal Bid process
-3 Quotes
Purchase Order
City Manager
Quote
$200,000+
Formal IFB
Or Approved
Exception -Piggyback or
Consortium
Formal
Agreement or
Purchase order
(Dependent on
type of purchase)
Staff report
and City
Council
approval
Quote/Proposal
*Any subsequent purchases for any given Vendor and in any given Fisca City Council.
*Requisition must be entered, and P.O. issued prior to order being placed. year above the aggregated purchase amount of $200K+ must go to $0.00-$59,999.99
1 Quote/Proposal
Formal
Agreement &
Purchase Order
City Manager
Quote/Proposal
Certificate of Insurance
Business License
Delegation of Authority
Signed Agreement
87

City of Beaumont -Finance Department Policies and Procedures Manual 2025 General
Services and
Maintenance
Ord, 1097;
Chapter3.01
$60,000-$199,999.99
Informal Bid process
-3 Quotes/Proposals
Formal
Agreement &
Purchase Order
City Manager
approval unless
over $75K On-
call agreement
then City
Council
Quote/Proposal
Certificate of Insurance
Business License
Delegation of Authority
Signed Agreement
$200,000+
Formal RFP or
approved
exception
(Piggyback or
Consortium)
Formal
Agreement &
Purchase Order
Staff report
and City
Council
approval
Quote/Proposal
Certificate of Insurance
Business License
Delegation of Authority
Signed Agreement
*Any subsequent Services/PO Change Orders/Agreements for any given Vendor and in any given Fiscal year above the aggregated purchase amount of $200K+ must go to City Council.
*Requisition must be entered and P.O. issued prior to services being commenced. *Agreement may be for a maximum of 5 years: 3 -year w/ two 1 -year renewals

ON CALL
AGREEMENTS and

TASK ORDERS
(PROFESSIONALGE

NERAL OR PUBLIC
WORKS)
$0-$74,999

ON -CALL

AGREEMENTS OR

TASK ORDER
Process based off of
type of agreement
(refer to other sections
for solicitation process)
Formal
Agreement &
Purchase Order
City Manager
Quote/Proposal
Certificate of Insurance
Business License Delegation
of Authority Signed
Agreement
$75,000+

ON -CALL

AGREEMENT
Process based off of
type of agreement
(refer to other sections
for solicitation process)
Formal
Agreement &
Purchase Order
City Council
approval
Quote/Proposal
Certificate of Insurance
Business License Delegation
of Authority Signed
Agreement
$75,000+

TASK ORDERS
On -call agreements that
are already executed
are used as solicitation.

Previously signed
Formal On -call
Agreement

NEED TO RECEIVE

CITY COUNCIL

APPROVAL EVEN

IF AGREEMENT

PREVIOUSLY

APPROVED
Quote/Proposal
Certificate of Insurance
Business License Delegation
of Authority Signed
Agreement
Purchase Type
Aggregated Purchase
Amount
Competitive
Solicitation
Requirement
Contract Type
Delegated
Purchasing
& Contract
Authority
Requirements
from Vendor
Professional
Services Ord.
1157;
Chapter 3.02
$0.00-$74,999.99
1 Quote/Proposal
Formal
Agreement &
Purchase Order
City Manager
Quote/Proposal
Certificate of
Insurance Business
License Delegation
of Authority
Signed Agreement
$75,000+
Formal RFP or
approved exception
-Piggyback or Consortium
Formal
Agreement* &
Purchase Order
Staff report
and City
Council
approval
Quote/Proposal
Certificate of
Insurance Business
License Delegation
of Authority
Signed Agreement
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City of Beaumont -Finance De
Dartment Policies and Procedures Manual 2025
*Any subsequent Services/PO change Orders/Agreements for any given Vendor and in any given Fiscal year above the aggregated purchase amount of $75K+ must go to City Council.
*Requisition must be entered and P.O. issued prior to services being commenced. *Agreement may be for a maximum of 5 years: 3 -years w/ two 1 -year renewals $0.00-$59,999.99
Proposal
Formal
City Manager
Proposal
Agreement &
Certificate of
Purchase Order
Insurance
Business
License Delegation
of Authority Signed
Agreement
$60,000-$199,999.99
Informal Bid sent to
Formal
City Manager
Proposal
Pre-qual list or posted
Agreement &
approval
Certificate of
in trade journal
Purchase Order
unless over
Insurance
Public Works
Ord. 1160;
$75K On -call
agreement
then City
Business
License Delegation
of Authority Signed
Chapter3.01
Council
Agreement
$200,000+
Formal RFB
Formal
Agreement* &
Purchase Order
Staff report
and City
Council
approval
Proposal
Certificate of
Insurance
Business License
Delegation of
Authority Signed
Agreement
FORCE ACCOUNT: The Force Account is capped at $75,000. Force account will be managed and monitored by the requesting department and payroll.
*Any subsequent Services/PO Change Orders/Agreements for any given Vendor and in any given Fiscal year above the aggregated purchase amount of $200K+ must go to City Council.
*Requisition must be entered and P.O. issued prior to services being commenced.

Insurance Requirements for Services
General liability (GL)- $1,000,000-$2,000,000
Business Auto Liability (AL) -$1,000,000/$2,000,000
Workers Comp (WC) -$1,000,000
_Professional Liability (PI/E&O)- $2,000,000
Additional Insured required for GL, AL & WC
Builder's risk/Installation Floater (PW only) Pollution Liability Approved Exceptions List (Chapter 3.01.100)
Legal Services No responses received.

Emergencies No competitive market
Bidding already completed (Goods only)
_Piggyback or Consortium
Notes and Exceptions
a. No services should be commenced, or Goods purchased until the Procurement process is completed and the P.O. is issued.
b. In the absence of the approver for a given request, authorization will be obtained by his/her appointee or the next highest authority in accordance with the Authorization Table. c. At no time can purchases be "split" or otherwise billed separately to circumvent the spending authority. d. With the exception of City Council authorized procurements, increases to previously authorized procurements are permitted if the increased procurements remain within the approver's limit. e. Freight and sales tax are a cost of doing business and shall be included in the total cost of the procurement.
89

City of Beaumont -Finance Department Policies and Procedures Manual 2025 f. City Manager approved contracts will be provided quarterly to the City Council for review by the Purchasing Officer.

Public Projects
As provided in Section 22002(c) of the Public Contract Code, public projects include construction, reconstruction, renovation, improvement, demolition to, installation, and repair work involving any publicly owned, leased, or operated facility or painting/repainting of any publicly owned, leased or operated facility, street or sewer, and the construction or improvement of dams, reservoirs and wastewater treatment plants. A public project does NOT include maintenance work of any kind. Public Projects must follow more specific purchasing rules from what is presented here.

Informal Competitive Bidding (Chapter 3.01.09)
"General services" means all services performed by persons not in a professional occupation, including, but not limited to, contract services for park, electrical and computer repair, building, facility and vehicle maintenance, recreation programs and other similar services which are not professional services. "Maintenance work" shall have that meaning provided in Section 22002(d) of the Public Contract Code, as that section may be amended from time to time. In addition and to the extent not inconsistent with Section 22002(d), maintenance work shall include, but shall not be limited to, the following:

A. Routine, recurring and usual work for the preservation or protection of any publicly owned or publicly operated facility for its intended purposes;
B. Minor repainting;
C. Street and highway maintenance, including utility patching, skin patching, crack filling, filling of pot holes, slurry sealing, edge grading, street striping, resurfacing of streets and highways at less than one -inch, sign replacement, sidewalk repair and replacement, curb and gutter repair and replacement, and street and traffic light repair and replacement. Maintenance work shall not include striping of a new street or highway; D.Sewer maintenance, including foaming, videotaping, cleaning and manhole restoration; E.Traffic signal maintenance. Maintenance work shall not include installation of new traffic signals; F. Storm drain related maintenance;
G.Landscape maintenance, including mowing, watering, trimming, pruning, planting, tree and plant replacement, irrigation and sprinkler system servicing, retrofit and repair and landscape rehabilitation; H.Maintenance of facilities, including roof repairs or replacements, heating and air conditioning repairs and electric repairs;
I.Vehicle and equipment maintenance and repairs;
90

City of Beaumont -Finance Department Policies and Procedures Manual 2025 J. Work performed to keep, operate, and maintain publicly owned waste disposal systems, including, but not limited to dams, reservoirs and waste treatment systems. "Professional services" means all services performed by persons in a professional occupation, including, but not limited to, consulting and performance services for legal services, accounting, auditing, computer hardware and software support, engineering, architectural, planning, environmental, redevelopment, financial, economic, personnel, social services, animal control, management, solid waste, cable television, communication and other similar professional functions which may be necessary for the operation of the City.

Professional Services are governed by chapter 3.02.
"Public project" shall have that meaning provided in Section 22002(c) of the Public Contract Code, as that section may be amended from time to time. A public project shall not include maintenance work. In addition and to the extent not inconsistent with Section 22002(c), public project shall include, but shall not be limited to, the following:

1.Construction, reconstruction, erection, alteration, renovation, improvement, demolition and repair work involving any publicly owned, leased or operated facility;

2.Street or sewer work except maintenance and repair;

3.Painting or repainting of any publicly owned, leased, or operated facility; and

4. In the case of a publicly owned utility system, public project shall include only the construction, erection, improvement, or repair of dams, reservoirs, and wastewater treatment plants. "Public project formal bidding procedure" means the procedure provided for in Section 3.01.060 which meets the requirements of state and local law, including Public Contract Code Section 22037, this chapter and any policies and procedures approved by the City Manager consistent with this chapter. "Public project informal bidding procedure" means a procedure provided for in Section 3.01.070 which meets the requirements of state and local law, including Public Contract Code Section 22034, this chapter and any policies and procedures approved by the City Manager consistent with this chapter. "Non-public project formal bidding procedure" means the procedure provided for in Section 3.01.080 which meets the requirements of state and local law, including the Public Contract Code, this chapter and any policies and procedures approved by the City Manager consistent with this chapter. "Non-public project informal bidding procedure" means the procedure provided for in Section 3.01.090 which meets the requirements of state and local law, including the Public Contract Code, this chapter and any policies and procedures approved by the City Manager consistent with this chapter.

Exemptions to Competitive Procurement Procedures for Professional Services (3.02.05) Upon obtaining approval from the City Council, the Purchasing Officer may engage services of a Professional firm or individual without complying with the competitive procurement procedures in the Following circumstances:
91

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Legal services
• The services are available only from a single source;or • Public exigency or emergency will not permit delay; or • State or federal grant or loan requirements authorize noncompetitive procurement of such services; or After solicitation from a number of sources, competition is deemed inadequate.

Why Purchase Orders?
A completed purchase order will reserve budget for the applicable line item (termed Encumbrance). Purchase orders are used not only to control vendor terms and pricing, but also to manage the departmental budgets. (See page 10 for examples in Tyler)
Purchase Order Exceptions
Certain types of invoices are not subject to purchase orders due to the nature of the cost:
• Utilities — City's monthly services for water, electric and gas usage. • Phone/Internet — City's monthly services for phone and internet usage • Insurance — Health, dental and vision insurance, general liability, and vehicle insurance • JPA costs
• Legal — Attorney, court, and settlement costs
• Regulatory costs — any governmental authority
Requisition Approval Timing
To take advantage of the software system for purchasing, the approval process is being standardized and scheduled as follows:

DAY
Every Wednesday
Every Wednesday
Every Thursday
Every Thursday
Every Friday

APPROVAL
Procurement Specialist
Budget Specialist
Assistant Finance Director
City Manager
Assistant City Clerk
STEP
Interim Step
Interim Step
Interim Step
Interim or Final Step
Final Step
Every Friday, the finance department will process any fully approved requisitions into purchase orders. If a purchase order is urgently needed, please contact the next approval level when the requisition is complete. All attempts will be made to expedite the process when needed.

NOTE: Enter requisitions that relate to City Council approval when the staff report is prepared. Also, during the budget process, when the budget is finalized and approved by City Council, enter requisitions for all known vendors.

City Departments
Using Tyler Technologies Incode 10, enter applicable information into Purchasing Module — Requisitions. (See documentation provided to input the required information). If the department does not have an individual with access to the purchasing system, there is a Request for Requisition form that can be completed. That requisition form and all applicable back-up documentation can be provided to the 92

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Finance Office for data entry. Required data entry is as follows:
• GENERAL TAB: Number, Description, Department, Issue Date, Requested By, Auto Approve Checkmark, Ship To, Vendor, and Detailed Description (specific detail of what and why) • ITEM ENTRY TAB: Commodity, Item Description, Ship To, Ordered Amount, Account, Part Number • BID/QUOTE TAB: Information can be attached here only if Bid/Quote is check marked on the General Tab • NOTES TAB: Add note regarding what is attached, Add note regarding how purchasing ordinance was followed (3 bids, informal RFP, formal RFP, sole source, emergency, etc.) • DOCUMENTS TAB: Attach contract, bids, forms, Staff Reports, or any other Approval Levels
DIRECTORS APPROVE UP TO $7,500:

The Director responsible for the Department must approve the requisition before it can advance to the next approval level or be processed into a Purchase Order.

The Budget Finance Specialist must approve that there is budget in the line item(s) of the requisition before it can advance to the next approval level.

Finance Director or Assistant Finance Director must review and approve the requisition before it can advance to the next approval level or be processed into a Purchase Order.

ABOVE $7,500:

City Manager must review and approve the requisition before it can advance to the next approval level or be processed into a Purchase Order.

City Council Approval:

Deputy City Clerk, as representative of the City Council, must review and approve the requisition before it can be processed into a Purchase Order. Approval amounts based on the purchasing ordinance.

City Council Approval and Purchase Orders:

When City Council approval is obtained for an agreement, that approval shall also serve as authorization for the associated requisition and purchase order. This streamlines the procurement process and ensures timely encumbrance and payment for approved agreements.

Departments must still ensure all backup documentation and funding availability are confirmed before proceeding with the requisition.

Documentation includes but is not limited to contract/agreement, Certificate of Insurance, Business License, Proposal, RFP (If needed), and/or quotes.

Finance Department
When requisitions have been approved by the applicable levels, the Finance Department will complete the steps necessary to generate a purchase order. The Purchase Order will then be available to the department to print as necessary to complete their vendor order.

Invoices
After the Purchase Order has been approved through all levels, goods may be ordered. Once orders are received and verified, The Director responsible for the Department must approve the Invoice by signing and coding the Purchase Order number to the Invoice. All Invoices must be turned into Finance by 12:00 pm every Tuesday to be paid out in that week's A/P run. 93

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Purchase Order Changes
Following the approval of a purchase order for goods or services, the purchase order may be amended by the issuance of a change order, provided the change is reasonably related to the scope of the original purchase. The Finance Director will maintain control relative to the scoping, estimating, and negotiation of the proposed change order and the availability of funds for the proposed change in the event that the change order increases the cost. The dollar limits indicated in the Purchasing approval shall apply to the original contract and to any amendments or change orders. To this end, therefore, unless an exception provided applies, any contract amendment or change order which would increase the contract amount above any threshold stated herein shall comply with the requirements applicable to the increased contract amount. Any proposed changes to a purchase that does not increase the purchase price may be approved by the city manager in accordance with any applicable terms and conditions of the original purchase related to change orders or amendments. Purchase order changes will be completed through the Purchase Order Change Request Form.

Vendor Limit
No employee shall be used for the procurement of goods or services. No International vendor shall be used unless they have a US office that accepts US dollars.

The public procurement process and the people involved are subject to complete public accountability regarding the proper expenditure of taxpayers' money. Public purchasing must guarantee fair and open competition with equal opportunities for every supplier. A unique characteristic of public purchasing is the underlying principle that prices are not as critical as fairness and impartiality in obtaining them.

It is a violation of State Law for any Employee or City Officer to be a part to, or have a financial interest in, any City contract made by them in their official capacity (CA Gov. Code 1090).

Recycled Content Paper and Recovered Organic Waste Product Procurement Requirements
Standard Management Procedure and Purpose
The Purchasing Officer is responsible for and will manage this. The purpose of this Standard Management Procedure is to establish the procedures to be followed for the purchasing and procurement of paper and paper products and recovered organic waste products in compliance with state laws, including SB 1383, the Short-lived Climate Pollutant Act. This policy will replace any existing EPPP Policy.

Section 1.0 - Statement of Policy
It is the policy of City of Beaumont to:
• Purchase products that minimize environmental impacts, toxins, pollution, and hazards to worker and community safety to the greatest extent practicable.
• Institute practices that reduce waste and minimize environmental impacts whenever practicable and cost effective. • Comply with California State requirements for local agencies to maximize the use of recycled resources and purchase recycled products; (Title 14 CCR, Division 7, Chapter 12; California Public Contract Code 22150-22154). • Comply with CCR 14 Section 18993.3 and 18993.4 regarding recycled content paper procurement requirements. 94

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Comply with CCR 14 Section 18993.1 and 18993.2 regarding recovered organic waste product procurement to the best of the city's ability.
• Adopt this policy in support of the City's other environmental and sustainability goals. • Require vendors, contractors, and grantees to buy recycled content paper and paper products, and when buying mulch and compost, procure such products meeting state requirements for applicability to the City's organic waste product procurement target.

Section 2.0 - Purpose
This Policy is adopted in order to:
• Conserve natural resources.
• Comply with state law.
• Support strong recycling markets.
• Reduce materials that are landfilled.
• Comply with SB 1383 regulatory requirements regarding procurement of recycled content paper products and recovered organic waste products.

Section 3.0 - Specifications

3.1 Recycled Content Products

3.1.1 A significant element of reducing waste contributions to landfills is recycling. Recognizing the impact of government spending on stimulating the recycling industry, the State has imposed requirements on the procurement of recycled products by local agencies. The California Public Contract Code (PCC) Sections 22150-22154 outline these requirements. The City will give preference to buying the recycled content products as outlined in the PCC whenever recycled products are available at the same or lesser cost and fitness and quality are equal. Also, in accordance with the PCC, and SB 1383 regulations, the City will require the vendor to certify the recycled content and the recyclability of the products being provided.

3.1.2 City staff shall strive to incorporate the requirements the U.S. EPA has established for various materials, such as those for construction, landscaping, parks and recreation, transportation, vehicles, miscellaneous, and non -paper office products.

The programs, known as the Comprehensive Procurement Guidelines (CPG) and Recovered Materials Advisory Notice (RMAN), are updated periodically to identify categories of material for which there are recycled content alternatives and the recommended recycled contents.

3.1.3 Printing paper and writing papers and paper products and janitorial paper products shall contain the highest postconsumer content practicable, but no less than 30 percent by fiber weight, postconsumer fiber, as outlined in Sections 22150-22154 of the Public Contract Code and as defined in Section 12209 of the Public Contract Code.

3.1.4 Vendors shall certify in writing, under penalty of perjury, as to the minimum percentage of postconsumer material in the Paper Products and Printing and Writing Paper, and janitorial paper offered or sold to the Jurisdiction. A sample certification is contained at the end of this policy. This certification requirement may be waived if the percentage of postconsumer material in the Paper Products, Printing and Writing Paper, and/or Janitorial Paper can be verified by a product label, catalog, invoice, or a manufacturer or vendor internet website. These products shall also be certified to be eligible to be labeled with an unqualified recyclable label as defined in Title 16 Code of Federal Regulations Section 260.12 (2013).

3.1.5 Copiers and printers bought shall be compatible with the use of recycled content products. When necessary, suppliers shall train equipment maintenance personnel in the appropriate use of recycled products with their equipment. 95

City of Beaumont -Finance Department Policies and Procedures Manual 2025

3.2 Recovered Organic Waste Products

3.2.1 City Workers and contractors providing landscaping services for City of Beaumont shall employ sustainable landscape management practices whenever possible, including:
• The use of Integrated Pest Management (IPM), including minimal pesticide use, is encouraged. • Meeting all MWELO requirements including use of compost and mulch; compost and mulch shall meet the definitions contained in this policy. Records shall be maintained and submitted to the City documenting such use. • Recycling of plant debris by composting and/or maintaining a minimum 2 -inch layer of mulch under all trees, shrubs, and groundcovers and a minimum 3 -inch layer in all open areas is strongly encouraged. Allowing leaf drop to become part of the mulch layer in tree, shrub and groundcover areas is preferred. • Compost purchased by or for the City, or at the City's behest, by its landscaping service providers or other contractors shall meet the definition of compost in this policy and shall be eligible to help the City meet its SB 1383 organic waste product procurement target.
• Mulch purchased by or for the City, or at the City's behest, by its landscaping service providers or other contractors or direct service providers shall meet the definition of mulch in this policy and shall be eligible to help the City meet its organic waste product procurement target. Such mulch shall meet or exceed the physical contamination, maximum metal concentration and pathogen density standards for land applications specified in 14 CCR Section 17852(a)(24.5) (A)(1) through (3). Mulch shall be made from recycled or post -consumer materials rather than inorganic materials or virgin forest products unless the recycled post -consumer organic products are not available.

Section 4.0 - Definitions
Buyer means anyone authorized to purchase on behalf of this jurisdiction or its subdivisions.

Contractor means any person, group of persons, business, consultant, designing architect, association, partnership, corporation, supplier, vendor, or other entity that has a contract with City of Beaumont or serves in a subcontracting capacity with an entity having a contract with City of Beaumont for the provision of goods or services.

Direct Service Provider means a person, company, agency, district, or other entity that provides a service or services to the City pursuant to a contract or other written agreement or as otherwise defined in 14 CCR Section 18982(a)(17).

Paper Products include but are not limited to paper janitorial supplies, cartons, wrapping, packaging, file folders, hanging files, corrugated boxes, tissue, and toweling; or as otherwise defined in 14 CCR Section 18982(a)(51).

Postconsumer-Material means a finished material which would normally be disposed of as a solid waste, having reached its intended end -use and completed its life cycle as a consumer item, and does not include manufacturing or converting wastes.

Preconsumer Material means material or by-products generated after manufacture of a product is completed but before the product reaches the end -use consumer. Preconsumer material does not include mill and manufacturing trim, scrap, or broke which is generated at a manufacturing site and commonly reused on -site in the same or another manufacturing process.

Printing and Writing Paper includes, but is not limited to, copy, xerographic, watermark, cotton fiber, offset, forms, computer printout paper, white wove envelopes, manila envelopes, book paper, note pads, writing tablets, newsprint, and other uncoated writing papers, posters, index cards, calendars, brochures, reports, magazines, and publications; or as otherwise defined in 14 CCR Section 18982(a)(54).

Recycled -Content Paper Products and Recycled -Content Printing and Writing Paper and janitorial paper products" means 96

City of Beaumont -Finance Department Policies and Procedures Manual 2025 such products that consist of at least thirty percent (30%), by fiber weight, postconsumer fiber, consistent with the requirements of Sections 22150 to 22154 and Sections 12200 and 12209 of the California Public Contract Code, and as amended.

Recovered organic waste products means products made from California, landfill -diverted organic waste processed at a permitted or otherwise authorized operation or facility. Such products include SB 1383 eligible mulch and SB 1383 eligible compost (see definitions below).

SB 1383 Eligible Compost means the product resulting from the controlled biological decomposition of organic solid wastes that are source separated from the municipal solid waste stream or which are separated at a centralized facility or as otherwise defined in 14 CCR Section 17896.2(a)(4). Compost eligible for meeting the annual recovered organic waste product procurement target must be produced at a compostable material handling operation or facility permitted or authorized under 14 CCR Chapter 3.1 of Division 7 or produced at a large volume in -vessel digestion facility that composts on -site as defined and permitted under 14 CCR Chapter 3.2 of Division 7. Compost shall meet the State's composting operations regulatory requirements.

SB 1383 Eligible Mulch means mulch eligible to meet the City's Annual Recovered Organic Waste Product Procurement Target, pursuant to 14 CCR Chapter 12 of Division 7. This SB 1383 Eligible Mulch shall meet the following conditions as specified by 14 CCR Section 18993.1(f)(4):

1. Produced at one of the following facilities:
i. A compostable material handling operation or facility as defined in 14 CCR Section 17852(a)(12), that is permitted or authorized under 14 CCR Division 7, other than a chipping and grinding operation or facility as defined in 14 CCR Section 17852(a)(10); SB 1383 Eligible Mulch excludes mulch from chipping and grinding operations.
ii. A transfer/processing facility or transfer/processing operation as defined in 14 CCR Sections 17402(a)(30) and (31), respectively, that is permitted or authorized under 14 CCR Division 7; or, iii. A solid waste landfill as defined in Public Resources Code Section 40195.1 that is permitted under 27 CCR Division 2.

2. Meet or exceed the physical contamination, maximum metal concentration, and pathogen density standards for land application specified in 14 CCR Sections 17852(a)(24.5) (A)1 through 3.

U.S. EPA Guidelines means the Comprehensive Procurement Guidelines established by the U.S. Environmental Protection Agency for federal agency purchases as of May 2002 and described at http://www.epa.gov/epaoswer/non- hw/procure/products.htm, or as updated.

Section 5.0 - Implementation

5.1 Purchasing Officer shall help departments implement this policy including the following activities:
• Educating managers and staff about City of Beaumont's Recycled Content Paper and Compost and Mulch Procurement Policy.
• Ensuring that purchasing documents, specifications, and contracting procedures do not contradict each other and do not deter or inhibit the purchase of recycled content products as described in this policy. • Providing information to facilitate the evaluation and purchase of environmentally preferable products, including identifying appropriate products and sources and providing technical assistance. • Evaluating obstacles to purchasing such products in order to create solutions, • Tracking and recording progress in achieving successful results. 97

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Tracking and maintaining a record of recycled content paper purchases and SB 1383 compliant compost and mulch in an SB 1383 implementation record. Such records shall include proof of purchase describing procurement of paper products by volume and type for all paper purchases and copies of certifications or other verifications required of recycled content and recyclability. All invoices or other records showing procurement of SB 1383 compliant compost and mulch shall also be kept in the City's SB 1383 implementation record.

5.2 In compliance with State law, vendors shall be required to specify and certify the minimum or actual percentage of recovered and postconsumer material in their products, even when such percentages are zero. Such information shall be provided with each invoice provided to the city for paper and paper products, including janitorial paper products.

5.3 All contracts and grants providing services or products to the City of Beaumont shall adhere to the guidelines stated in this policy to the extent possible.

Section 6.0 - Program Evaluation and Measurement

6.1 Purchasing Officer shall institute a system for tracking recycled content paper procurement and procurement of SB 1383 eligible compost and mulch in compliance with 14 CCR Section 18993.4 and Section 18993.2. Copies of invoices, receipts or other proof of purchase that describe the procurement of paper products by volume and type for all paper purchases will be maintained as part of the City's required SB 1383 implementation record (14 CCR Section 18995.2). Copies of certifications or other verification of recycled content and recyclability will also be kept.

Copies of invoices and receipts demonstrating procurement of SB 1383 eligible compost and SB 1383 eligible mulch shall also be maintained in the SB 1383 implementation record.

6.2 Departments that independently purchase paper and paper products and compost and mulch will report the required information noted in 6.1 to the Environmental Services Manager each quarter.

Section 7.0 - Effective dates

7.1 This policy shall take effect on August 16, 2022.

Exception
Exceptions to this policy may be authorized by the City Council. 98

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Definition and Purpose
The definition of a grant for purposes of this policy is as follows: An award of financial assistance in the form of money or property by a funding source including the federal government, state government, other local governments, non-profit agencies, and private businesses and citizens that the City can accept or reject.

The purpose of the grant procedures outlined in this document is:

1. To ensure proper oversight of all funds awarded to the City.

2. To minimize the City's risk of losing funding due to non-compliance with grant requirements.

3. To ensure proper administration and accounting of all grants.

Scope
This policy is applicable to any City of Beaumont program, department, or fund division preparing and submitting grant applications to agencies outside the City government for funds, materials, or equipment to be received and administered by the City or by an entity for which the City acts as fiscal agent. The goals and objectives of the City departments should be established early in the planning process and should not change based on changes in the availability of different funding sources sought and received. If grant policies and regulations conflict with regulations and policies of the City, the federal and state regulations will prevail unless they are less restrictive than City policies where City policy prevails.

No grant will be accepted that will incur management reporting costs greater than the grant amount. Such costs include, but are not limited to, indirect costs, overhead and any other items needed to administer the grant.

Central Responsibility
The City Council authorizes the Administrative Services Director and Finance Director to promulgate any procedures and controls that minimize the City's risk for non-compliance with grant requirements and the Administrative Services Director or their assigned designee for providing support to requesting agencies. The Administrative Services Department will maintain the back-up file for all grants in order to facilitate management, reporting and overall monitoring. The required central grant file will be maintained by the department seeking grant funds and must be retained in accordance with City of Beaumont retention policy.

For Federal Grants, the Department applying for the grant and the Finance Department should ensure compliance with the Federal Office of Management and Budget (OMB) general requirements and any other state and/or federal requirements specified in the grant conditions. The Administrative Services Department and Finance Department will review expenditures for obvious non-compliance and will act as liaison with independent auditors. All City programs, departments, and fund divisions shall submit any/all grant information required by the Administrative Services Department to carry out its oversight responsibilities.

Grant Application Procedures

4.1 The City program, department, or fund division desiring to submit a grant application soliciting funds will prepare the request as outlined by the grantor's requirements. Grant applications will be reviewed by the department(s) 99

City of Beaumont -Finance Department Policies and Procedures Manual 2025 seeking grant(s) in order to make an independent assessment of all financial aspects of the application to ensure funds availability. The department director should sign the grant application as approval that funds are available and that they are supportive of the fiscal impacts to their department. The department applying for the grant should make every effort to project all initial and ongoing costs associated with the grant program including but not limited to staff support, needed assistance for computer systems, office space, utilities, systems furniture, vehicles, office equipment, office supplies, computer software and hardware, and/or telephone charges.

4.2 Upon the depaitrnent completing its financial assessment, they shall prepare and submit a Grant Processing Request Form (Appendix A) to the Administrative Services Department with the original grant application, along with any required assurances and conditions prior to developing the application. This Form must be approved by the City Manager prior to the grant application being started. The purpose of this from notification to Administration is to eliminate duplication of submissions by City departments for the same grant, to allow Administrative Services to maintain a comprehensive list of pending grant applications as well as active grants, to provide assistance as appropriate to departments in the preparation and administration of grants, and to ensure availability of matching funds, where applicable. The Administrative Services department will obtain the City Manager's approval and notify the department that the application has been approved. Administrative Services will also send a Memorandum of Understanding, if necessary, on the grant's requirements to the depai trnent applying for the grant and will assist departments on inquiries concerning compliance issues.

4.3 The Administrative Services Department will request additional information or revised submittals if needed. The Administrative Services and Finance Departments will work with the departments to ensure the availability of funds. For those grant applications where a Grant Processing Request Form has not been submitted within a reasonable time, Administrative Services will follow up with the applicable department to see that the proper procedures are followed. Grant applications shall not be submitted to the grantor entity prior to the Administrative Services Department receiving and the City Manager approving the Grant Process Request Form. In some cases, the grant application shall not be submitted until approved by the City Council.

4.4 Any grant pertaining to technology will be required to complete a Technology Service Request (Appendix B) Form and forward it to the Administrative Services Department before applying for the grant. City of Beaumont's Software/Hardware standards and IT staffing must be considered for any software/hardware purchases. IT staff must make assurances that any equipment/software purchased will be technologically compatible and can be supported in years to come.

4.5 If the grant is incorporated into the Adopted City of Beaumont Budget and appropriated, then no additional Board approval is required for the application and acceptance of the grant, unless otherwise required by individual grant requirements. However, supporting documentation to assist in monitoring of the grant shall be forwarded to the Administrative Services Department
for their records.

4.6 All grant award acceptances must have approval from the City Council. This action involves preparation of a City Council agenda item for inclusion on the next regular meeting agenda for consideration. In order for an item to be considered at a board meeting, the department must forward the required staff report and any necessary documentation to the City Clerk's office in accordance with the City's agenda procedures. Please refer to the City Council calendar or consult with the City Clerk's office for additional information on the agenda deadlines. In the event that a grant cannot be presented at City Council due to a short timeline, staff are required to bring the grant to City Council at the first available meeting for ratification.

4.7 Work on any grant -funded project shall not begin until a fully executed grant agreement is in place, signed by both 100

City of Beaumont -Finance Department Policies and Procedures Manual 2025 the City and the grantor. This includes the initiation of purchases, project planning, or any related activities.

Initiating work prior to the execution of the grant agreement may result in non -reimbursable expenditures or noncompliance with grant terms and conditions.

Note:Some grants may allow for pre -award costs. These exceptions should be evaluated on a case -by -case basis in collaboration with the Department Director and the Grants Analyst to ensure the costs allowable are properly documented.

4.8 If a grant application is denied by the grantor, a copy of the letter of denial shall be forwarded to the Administrative Services Department for their records. In addition to the letter of denial, the department which submitted the grant shall draft and submit a summary of the denial to the Administrative Services Department for their records.

Grant Acceptance Procedures

5.1 Whenever possible, all requests for acceptance of grants of a recurring nature should be submitted to the Finance Depai triient through the normal budget process that must be approved by the City Council.

5.2 The grant award letter/acceptance agreement (notification received detailing the amount of the grant awarded, grant assurances and special conditions, and the guidelines that must be followed to comply with the grant requirements) will be forwarded to the Administrative Services Depaitrnent, who will review the grant award for reporting requirements, special conditions, and deadlines related to administering the grant.

5.3 If deemed necessary by Administrative Services Director and time permits, the Administrative Services Department may forward the grant award letter/agreement to the City Attorney for legal review of any clauses or grant special conditions to ensure compliance with Federal or state laws.

5.4 In order for expenditures to be processed against a grant, a budget appropriation must be established using procedures and limits set forth in the City of Beaumont Financial Management Policy. The department requesting a grant will work with the Finance Department to prepare a City Council agenda item requesting appropriation of grant funds, unless the grant has already been approved by the City Council as part of the adopted annual budget process.

5.5 Upon obtaining a copy of the Council action approving a grant, the Finance Department will assign an account code to the grant and the applicable department will be notified of the account code. For reimbursable grants, all reimbursement requests should be copied and forwarded to Administrative Services and Finance Depai invents, noting the applicable account code for the receipt of the funds. The Finance Department will notify the departments of such anticipated receipts of revenue for those reimbursements made to the City. The Finance Department will track receipts for reporting with annual audits.

5.6 Departments should notify the Administrative Services and Finance Departments if:

A. There is a subsequent alteration in the funding configuration.

B. There is a subsequent alteration in the City's financial obligation.

C. Grant funds will be carried forward into the next fiscal year.

D. There are any notifications that the grant will be terminated. 101

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5.7 Departments shall process Personnel action/status forms at year end for those grants that have new account numbers each year, to eliminate necessary future adjustments.

5.8 Depai tridents are responsible for ensuring that all funds are expended or encumbered prior to the end of the grant period, for funds to be used adequately and not lost in future award periods.

Grant Master File and Fiscal File

6.1 Grant Master File
The program manager is required to maintain a grant master file in order to document all major actions from the grant award through closeout. The master file should include the following documents:

A. Grant Application: Funding opportunity announcement and the original grant application that was submitted to the awarding agency.

B. Grant Award Documents: Grant award, terms and conditions, assurances, award modifications, and approved Request for Council Action (RCA) for the acceptance of the award. Also include subrecipient agreement if portion of the award was transferred to a subrecipient.

C. Financial Documents: Approved budget and budget amendments.

D. Grant Reports: Periodic and Final Financial and/or Performance reports including any communications regarding these reports.

E. Grant Reimbursement/Payment Requests: Reimbursement/Payment Request form, supporting documents including copy of invoices, copy of transmittal letter, copy of check payment or EFT notification, and copy of Deposit Transmittal Form (DTF).

F. General Communications: Internal or external communications pertaining to the grant.

6.2 Fiscal File
To assist in administering the grant, the Administrative Services Department should also maintain a fiscal file. The fiscal file contains all documentation related to the financial history of the grant. To ensure the creation of the fiscal file, the program manager should provide the following documents to Administrative Services:

A. Executed copy of the grant Award and approved RCA
B. Terms & Conditions
C. Award modifications
D. Approved grant budget
E. Budget modifications
F. Financial Reports
G. Reimbursement/Payment Requests and supporting documentation Grant files must be retained in accordance with the City of Beaumont's file retention policy or, for federal awards, the retention requirements for records per 2 CFR 200-333, whichever is more restrictive. 102

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7.1 Monitoring of Grants

7.1.1 Departments are responsible for continuous monitoring of the financial status of grants. The Finance Department will provide depai intents with regular access to monthly financial reports for such monitoring. This report will include information, such as money already expended, remaining funding, budget to actual analysis, payments already received, grant receivable or advance payment balance, and if applicable, matching funds already provided. Depai tridents must review the monthly financial reports and notify the Administrative Services and Finance Departments promptly of any discrepancies noted and/or any additional reports needed.

7.1.2 Line -item budget amendments must be approved prior to grant expenditures being made in order to avoid loss of funding or denial of reimbursement. Line -item adjustments must be completed in accordance with the awarding agency's policies and procedures. Line items can go negative, as long as the grant account is not negative in total if the granting entity allows it, but the department should remember that expenditures must be reported to the grantor by line item and must be allowable in the line item reported and spent.

7.1.3 Departments must also monitor grants for compliance with all applicable federal, state, and local regulations and ensure that grant expenditures remain in compliance with grant procurement policies and procedures. For example, equipment procured with grant funds must be disposed of in accordance with the terms of the grant and OMB Circular A-87 requires payroll costs to be supported properly based on the percentage worked on the grant. Federal grants must meet requirements set out in OMB Circulars A-87, A-102, and A-133 or the Uniform Grant Guidance, as applicable. Departments should contact Administrative Services and/or Finance if assistance is needed with compliance issues.

7.1.4 Departments shall require Sub -recipients of grant funds to prepare and submit progress reports to the City.

Departments shall notify all sub -recipients of the grant's compliance requirements, reporting requirements, and cost principles. Departments shall establish periodic monitoring meetings with sub -recipients to ensure grant compliance. Subrecipients shall provide a written acknowledgement that they have received and agree to the items detailed above and any other requirements explained by the City.

7.2 Grant Reporting

7.2.1 The requesting department is responsible for providing performance and financial reports to grantors. If it is determined that the report preparation is to be handled by the Administrative Services or Finance Department, this must be indicated on the Grant Processing Request Form. In some cases, grantors may prohibit the same individual from submitting both performance and financial reports. If the program manager identifies this scenario, or something similar they shall notify the Administrative Services Department who will designate a different party to perform the financial report.

7.2.2 Departments handling grant reporting are responsible for complying by the due dates with all reporting requirements of the grant including financial reporting and reimbursement requests. All reimbursement requests should be copied and forwarded to Administrative Services and Finance for review and monitoring of timeliness of revenue reimbursements.
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7.2.3 Timely requests for reimbursements are crucial to maximize the financial benefits of the grants to the City. Grant reimbursements should be completed in a timely manner and in accordance with the requirements of the specific grant.

Indirect Costs

8.1 Grant applicants may request indirect costs if the application guidelines do not require federally approved indirect cost rate and indirect cost are allowed in the grant. Departments should contact the Finance Department for assistance with identifying and calculating indirect costs for inclusion in grant applications. These funds may be used by the Finance Department to offset costs in overseeing the grant including staff time, external auditor expenditures, etc.

Personnel

9.1 Any new personnel positions to be created as a result of grant funding must be approved by the City Manager and City Council, and properly classified by Human Resources. Departments are to promptly notify Payroll each year of coding changes needed for those persons being charged to grants since project/grant codes may change each year. (Coding changes are noted on personnel action/status forms and turned into Human Resources by the applicable departments.) The Department applying for a grant that will create a new position(s) shall prepare a staffing plan and submit such plan to the Administrative Services Department. The staffing plan should include the duration of the position(s) (temporary or permanent), detail the work to be performed by the new position(s), and describe how the position(s) will be funded upon the expiration of the grant funding.

9.2 Where employees are 100% federally funded by a grant, salaries and wages will be supported by quarterly certifications stating that the employee worked solely on that program for the period covered by the certification.

The certification must be signed by the supervisory official having firsthand knowledge of the work performed by the employee. Where employees are partially federally funded, their daily tasks must be listed on Daily Activity Logs if provided by the grantor to support the percentage of time spent working on the grant. Distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards.

For example, someone working 75% out of federal funding and 25% out of local funding must complete the daily activity log to substantiate the percentages.

9.3 Any employee whose salary is paid in part by a grant must develop an activity log that will allow him/her to track actual times and effort performed for the grant. When completing the required bi-weekly timesheet, the employee must itemize time by activity, indicating the account number and for each activity. The program manager will review/sign the timesheet ensuring the following: (1) total hours allocated to the grant based on actual hours recorded in the employee's activity log; and (2) the account numbers and project account codes being used are correct ensuring proper distribution of wages. Once reviewed, the program manager will forward the timesheet to the department head for approval/signature. Once approved by the department head, it will go to the Administrative Services Department to the attention of the payroll technician for processing. Personnel costs that are to be funded using Grant funds may not be used for compensatory time.

Grant -Related Procurement and Policy Issues

10.1 Procurement Using Grant Funds
When submitting purchase requisitions with the intention of using grant funds, the department head or program manager must clearly indicate the source of funding for the procurement. The depai anent head or program manager must also communicate to the Finance Department the applicable procurement standards for the grant, preferably via e-mail. The Finance Department must review the grant procurement standards and incorporate them, if necessary, in the procurement 104

City of Beaumont -Finance Department Policies and Procedures Manual 2025 process.

10.2 Procurement Using Federal Grant Funds

10.2.1 The Finance Department must be notified that federal funds are involved for all purchases with federally funded grants, regardless of the dollar amount involved.

All purchases, of any amount, made with federal grant funds must comply with the following requirements detailed in Section 14 below.

10.2.2 If federal funding is involved, the department head, program manager and Finance Department must ensure the procurement standards outlined in 2 CFR 200-320 and the required suspension and debarment testing- 2 CFR 200-214 - for covered transactions are met. Covered transactions include procurement of goods and services that equal or exceed $25,000, non -procurement transactions as defined in 2 CFR 180.970 and subcontracts/sub awards that equal or exceed $25,000.

10.2.3 List of debarred or excluded vendors can be found in the System for Award Management web page and can be accessed at the following address: http://www.sam.gov . From there, go to Search Records at the top left of the page, and search for your vendor by name. You will receive a message showing whether your vendor is excluded or not. If excluded, you shall not purchase from that source. If there are no records matching the search request, you may purchase from that vendor, assuming all other purchasing and grant requirements have been met. In either case, please print out the pages for your grant file, to show compliance with this requirement.

10.2.4 A copy of the required certification related to the suspension and disbarment of the vendor MUST be obtained before any funds are spent. The program manager must document the result of the sam.gov search in the grant Master file and fiscal file and be made available to the department head, Administrative Services Department, Finance Department and/or external auditors upon request.

10.2.5 In some cases, the City of Beaumont's procurement standards may be more restrictive than the grant's procurement standards. For example, 2 CFR 200-320 allows the use of procurement by small purchase method when acquiring goods or services that do not cost more than the simplified acquisition threshold (currently at $150,000). In this method of procurement, informal solicitation of price or rate quotes from an adequate number of sources is acceptable. However, the City of Beaumont's procurement policy (BMC; Chapter 3) requires an informal competitive bid for purchases between $45,000 and $175,000. In such a circumstance, the program manager must follow the City of Beaumont's procurement standards because it is more restrictive.

10.2.6 The Finance Department also needs to be notified so that assets acquired using Federal funds can be properly identified. Equipment items purchased with federal funds that cost $5,000 or more are to be tagged when purchased so that proper disposal procedures can be followed when items are sold or sent to surplus. Federal equipment should be inventoried at least every two years in order to be properly safeguarded against theft, damage, or loss. Inventory records should be maintained in accordance with State Library Regulations. Also, land purchases made with grant funds often have land use restrictions which will be discussed with the City Attorney's office to ensure restriction compliance. When assets acquired with Federal funds are no longer used in the grant program (i.e., grant has expired, asset was lost, stolen, or damaged, or asset became idle) the grantor must be notified. The Federal Government may be due a portion of the proceeds for equipment items with a book value of $5,000 or more at the time of disposition. If the federal entity is compensated for the current fair market value of the item, the equipment may be retained by the entity. 105

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10.2.7 Grantees should follow the City's and/or grantor's policies and procedures for all practices including procurement for the selection of contractors and vendors. If grant applications have special conditions, a copy of such must be given to the Administrative Services and Finance Departments for assistance in compliance monitoring. If grant guidelines require grantees to abide by different procurement procedures other than those adopted by the City, the grantee should resolve the situation with the Finance Department prior to submitting the application. As a rule, the federal and state regulations prevail unless less restrictive than City policies - where City policy prevails.

Classification of Grant Revenue
All federal, state, and local grant revenue should be receipted as revenue as opposed to expenditure refunds in order to remain in compliance with approved grant policies and GAAP revenue recognitions requirements. Budgets of expenditures for revenues received are obtained through the City of Beaumont Financial Management Policy and as previously described in above paragraphs.

Year-end Procedures

12.1 Indicate clearly on the June and July invoices which fiscal year (prior or current) they are to be posted. Only goods and services received prior to July 1st can be posted back to the prior year. Receipts received in July and August for prior year expenditures should be reconciled promptly.

12.2 Ensure all funds are expended or encumbered prior to the end of the grant period so that funds will be used adequately and not lost in future award periods.

Grant Closeout

13.1 A grant is considered completed when all work funded by the grant is completed or the grant's period of performance ends. If work cannot be completed within the specified period of performance, the program manager is responsible for ensuring that a continuation or no -cost extension is requested in a timely manner. All continuation or no -cost extension requests should be submitted to the Administrative Services Department for review and approval prior to submitting the request to the grantor.

13.2 Each grant has specific closeout procedures to which the City must adhere to. The closeout documentation and the due dates for submission of required final reports and final payment request are stated in the terms and conditions of the award. The program manager must see to it that all the required work for the grant is completed, no further expenditures are incurred after the grant's period of performance and all invoices are paid and posted to the accounting software before finalizing the final financial report and the final payment request.

13.3 To ensure accuracy of the final financial report and final payment request, the program manager must obtain a final grant recap from the Finance Department and an account summary report covering the grant's period of performance. These reports must be reviewed and reconciled. Once the final financial report and final payment request have been prepared, it will be submitted to the department head or appropriate City management personnel for review to ensure they are mathematically accurate and supporting documentation agrees to the final financial report/final payment request. The department head or City management personnel will send the program manager an email indicating review and approval of the prepared final financial report/final payment request.

13.4 The program manager is responsible for complying with the due dates specified in the award terms and conditions.

Detailed Federal Grant Procurement Policy

14.1 Purpose
106

City of Beaumont -Finance Department Policies and Procedures Manual 2025 The City of Beaumont is a potential recipient of Federal Grant Funds and as such, is required to confirm with Federal laws and standards identified in 2 CFR 200.318-326. Therefore, procurements in which federal funds are contemplated or used must be conducted in accordance with federal procurement requirements. This policy explains the City Procurement Policy with respect to federally funded procurements by providing a cross-reference between federal procurement regulations, explains the applicable City procurement policy and how it conforms to federal requirements. CFR Reference: 2CFR 200.318(a)

14.2 Procedures
City staff shall consult this policy when dealing with any procurements in which federal funds are contemplated or used.

This document will be updated as needed to reflect changes in federal regulations. All procurements in which federal funds are contemplated or used must be conducted in accordance with federal procurement requirements. This policy explains the applicable City procurement policy and how it conforms to federal requirements. Note, certain grants will have additional procurement requirements, i.e., Buy America. In those instances, all procurement requirements identified in the circular shall also apply.

14.3 Policy
General Government Standards
CFR Reference: 2CFR 200.318

14.3.1 Goal
All purchasing functions are to be conducted with the highest ethical standard. Department directors, division managers and employees must remain constantly aware of their responsibilities when spending public funds. The Finance Department will provide a purchasing process that implements and maintains the requirements of the City Municipal Code Chapter 3.0 and provide a centralized purchasing system to:

A. Establish a purchasing program providing for competitive bidding in the open market and obtaining the greatest possible advantage to the City.

B. Provide a cost-effective purchasing process utilizing high ethical standards.

C. Obtain the appropriate quality of materials and services at the lowest ultimate cost and in a timely manner.

D. Provide a system to purchase, using effective fiscal controls that ensure adherence to budget, expenditures, and encumbrances. Obtain appropriate levels of approval as established herein.

E. Award purchases to the lowest responsive and most responsible vendors meeting specifications and city requirements.

F. Promote and maintain good relationships with vendors. City staff shall deal in a professional manner and promote equal opportunity, fairness, and courtesy in all vendor relations.

14.3.2 Staff Responsibilities
It is the responsibility of all City of Beaumont staff assigned to purchase materials, equipment, supplies and services for all City functions to follow the established Procurement Process. These purchasing activities shall be conducted in the most economical and efficient manner.
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14.3.3 Responsibilities of the Finance Department
Pursuant to the City Municipal Code the Finance Director is responsible for the administration of purchases for all City departments. The City Municipal Code provides for the delegation of some or all the purchasing responsibilities to the department director and to his/her designee. With the promulgation of this provision, department directors are responsible for ensuring their department purchases are made in accordance with the Purchasing Guidelines and the approved Annual budget. The Finance Director is responsible for oversight of the various depaitiiients and to ensure adherence to the rules and regulations of the City Municipal Code Chapter 3. The Finance Director will assist department directors/designees to comply with the requirements of the purchasing guidelines.

The Department director may delegate the authority of procurement to staff member(s) within his/her department and division. The designated staff carries the full responsibility for the purchasing processes designated to them.

14.3.4 Code of Ethics
A. Regard public service as a sacred trust, giving primary consideration to the interests of the City.

B. Purchase the best value obtainable, securing the maximum benefit for each tax dollar expended.

C. Allow for full and open competition and not participate in uniform bidding.

D. Know and respect their obligations to the public, private sector and using agencies.

E. Accord vendor representatives' courteous treatment remembering that they are important sources of information and assistance in purchasing decisions.

F. Avoid all appearances of unethical or compromising acts during interaction with vendors.

G. Ensure that all vendors have the opportunity to participate in the bidding procedure.

H. Strive constantly for greater knowledge of purchasing methods and of the goods and services to be procured.

I. Conduct one -self with fairness and dignity, and demand honesty in buying and selling.

J. Remember that their conduct reflects on the City.

14.3.5 Conflict of Interest
No officer or employee of the City having any supervisory authority to purchase any specific goods, services or construction for the City shall be engaged in the selection, award, and administration of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.

14.3.6 Gratuities
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 The Finance Director and all other officers and employees of the City are prohibited from accepting directly or indirectly from any person to whom any purchase order or contract is, or might be, awarded, any rebate, kickback, gift, money, or other unlawful consideration. The offer of such gratuity to an official or employee by any supplier or contractor shall be cause for declaring such individual to be an irresponsible bidder and for preventing such supplier or contractor from bidding.

The City may elect to audit any supplier or contractor documents as it pertains to this section.

14.3.7 Pre -Solicitation
A. The Finance Director and all other officers and employees of the City procuring with federal funds must avoid acquisition of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical purchase. CFR Reference: 2CFR 200.318(d)
B. Where advantageous for the City, when competitively bid and awarded and to foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services across the Federal Government, the City is encouraging staff to enter into state and local intergovernmental agreements or inter -entity agreements where appropriate for procurement or use of common or shared goods and services. CFR Reference:
2CFR 200.318(e)
C. The City is encouraged to use value engineering clauses in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost.

CFR Reference: 2CFR 200.318(g)

14.3.8 Post -Solicitation
A. The City must award contracts only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. See also §200.213 Suspension and debarment. CFR Reference: 2CFR 200.318(h) B. The City must maintain records sufficient to detail the history of procurement. These records will include but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. CFR Reference: 2CFR 200.318(i) C. The City may use a time and materials type contract only after a determination that no other contract is suitable and if the contract includes a ceiling price that the contractor exceeds at its own risk. Time and materials type contract means a contract whose cost to a non-federal entity is the sum of:
(i) The actual cost of materials; and
(ii) Direct labor hours charged at fixed hourly rates that reflect wages, general and administrative expenses, and profit.

In addition, since time -and -material type contract generates an open-ended contract price, a time -and- materials contract provides no positive profit incentive to the contractor for cost control or labor efficiency. Therefore, each contract must set a ceiling price that the contractor exceeds at its own risk. Further, City staff must assert a high degree of oversight in order to obtain reasonable assurance that the contractor is using efficient methods and effective cost controls CFR Reference:
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 2CFR 200.3180)
D. The City alone must be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to, source evaluation, protests, disputes, and claims. These standards do not relieve the City of any contractual responsibilities under its contracts. The federal awarding agency will not substitute its judgment for that of City staff unless the matter is primarily a federal concern. Violations of law will be referred to the local, state, or Federal authority having proper jurisdiction. CFR Reference: 2CFR 200.318(k)

14.4 Competition
CFR Reference: 2CFR 200.319

14.4.1 All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. To ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Some of the situations considered to be restrictive of competition include but are not limited to:

A. Placing unreasonable requirements on firms for them to qualify to do business.

B. Requiring unnecessary experience and excessive bonding.

C. Noncompetitive pricing practices between firms or between affiliated companies.

D. Noncompetitive contracts to consultants that are on retainer contracts.

E. Organizational conflicts of interest.

F. Specifying only a "brand name" product instead of allowing "an equal" product to be offered and describing the performance or other relevant requirements of the procurement; and G. Any arbitrary action in the procurement process.

14.4.2 City staff must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state, local, or tribal geographical preferences in the evaluation of bids or proposals, except in those cases where applicable federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts state licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract.

14.4.3 City staff must have written procedures for procurement transactions. These procedures must ensure that all solicitations:

A. Incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. Such description must not, in competitive procurements, contain features which unduly restrict competition. The description may include a statement of the qualitative nature of the material, product, or service to be procured and, when necessary, must set forth those minimum essential characteristics and standards to which it must conform if it is to satisfy its intended use. Detailed product specifications should be avoided if possible. When it is impractical or uneconomical to make a clear and accurate description of the technical requirements, a "brand name or equivalent" description may be used as a means to define the 110

City of Beaumont -Finance Department Policies and Procedures Manual 2025 performance or other salient requirements of procurement. The specific features of the named brand which must be met by offers must be clearly stated; and
B. Identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals.

14.4.4 City Staff working on each grant must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, staff must not preclude potential bidders from qualifying during the solicitation period.

14.5 Methods of Procurement to be Followed.

CFR Reference: 2CFR 200.320
City staff must use one of the following methods of procurement:

A. Micro -purchases procedures. Procurement by micro -purchase is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed $3,000 (as currently defined in CFR Reference: 2 CFD 200.67 or $2,000 in the case of acquisitions for construction subject to the Davis -Bacon Act). Procurement by micro -purchase is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro -purchase threshold to the extent practicable, City staff must distribute micro -purchases equitably among qualified suppliers. Micro- purchases may be awarded without soliciting competitive quotations if City staff considers the price to be reasonable.

B. Small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold of $150,000 (as currently defined in CFR Reference: 2 CFD 200.88). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources.

C. Sealed bids (formal procurement) procedure. is the acquisition of supplies or services, the aggregate dollar amount of which exceed $150,000 Bids are publicly solicited and a firm fixed price contract (lump sum or unit price) is awarded to the responsible bidder whose bid, conforming with all the material terms and conditions of the invitation for bids, is the lowest in price. The sealed bid method is the preferred method for procuring construction if the conditions in paragraph (c)(1) of this section apply.

1. In order for sealed bidding to be feasible, the following conditions should be present:
(a) A complete, adequate, and realistic specification or purchase description is available. (b) Two or more responsible bidders are willing and able to compete effectively for the business; and (c) The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made principally on the basis of price.

2. If sealed bids are used, the following requirements apply:
(a) Bids must be solicited from an adequate number of known suppliers, providing them with sufficient response time prior to the date set for opening the bids, for local and tribal governments, the invitation for bids must be publicly advertised.
111

City of Beaumont -Finance Department Policies and Procedures Manual 2025 (b) The invitation for bids, which will include any specifications and pertinent attachments, must define the items or services for the bidder to properly respond. (c) All bids will be opened at the time and place prescribed in the invitation for bids, and for local and tribal governments, the bids must be opened publicly.
(d) A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. Where specified in bidding documents, factors such as discounts, transportation cost, and life cycle costs must be considered in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior experience indicates that such discounts are usually taken advantage of
and
(e) Any or all bids may be rejected if there is a sound documented reason.

D. Procurement by competitive proposals (RFP)
The technique of competitive proposals is normally conducted with more than one source submitting an offer, and either a fixed price or cost -reimbursement type contract is awarded. It is generally used when conditions are not appropriate for the use of sealed bids. If this method is used, the following requirements apply:

1. Requests for proposals must be publicized and identify all evaluation factors and their relative importance.

Any response to publicized requests for proposals must be considered to the maximum extent practical.

2. Proposals must be solicited from an adequate number of qualified sources.

3. City staff must have a written method for conducting technical evaluations of the proposals received and for selecting recipients.

4. Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; and

5. City staff may use competitive proposal procedures for qualifications -based procurement of architectural/engineering (A/E) professional services whereby competitors' qualifications are evaluated, and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation.

The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services though A/E firms are a potential source to perform the proposed effort.

E. [Reserved by Code of Federal Regulations]
F. Procurement by noncompetitive proposals (Sole/Single Source).

Procurement by noncompetitive proposals is procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply:

1. The item is available only from a single source.

2. The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation.
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City of Beaumont -Finance Department Policies and Procedures Manual 2025

3. The Federal awarding agency or pass -through entity expressly authorizes noncompetitive proposals in response to a written request from City staff; or

4. After solicitation of several sources, competition is determined inadequate.

14.6 Contracting with Small and Minority Businesses, Women's Business Enterprises, and Labor Surplus Area Firms
CFR Reference: 2CFR 200.321
A. City staff must take all necessary affirmative steps to assure that minority businesses, women's business enterprises, and labor surplus area firms are used when possible.

B. Affirmative steps must include:

1. Placing qualified small and minority businesses and women's business enterprises on solicitation lists.

2. Assuring that small and minority businesses, and women's business enterprises are solicited whenever they are potential sources.

3. Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women's business enterprises.

4. Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women's business enterprises.

5. Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and

6. Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs (1) through (5) of this section.

14.7 Procurement of Recovered Materials
CFR Reference: 2CFR 200.322
Contracts must contain a clause stating contractors must comply with section 6002 of the Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act. The requirements of Section 6002 include procuring only items designated in guidelines of the Environmental Protection Agency (EPA) at 40 CFR part 247 that contain the highest percentage of recovered materials practicable, consistent with maintaining a satisfactory level of competition, where the purchase price of the item exceeds $10,000 or the value of the quantity acquired during the preceding fiscal year exceeded $10,000; procuring solid waste management services in a manner that maximizes energy and resource recovery; and establishing an affirmative procurement program for procurement of recovered materials identified in the EPA guidelines.

14.8 Contract Cost and Price
CFR Reference: 2CFR 200.323

14.8.1 City staff must perform a cost or price analysis in connection with every procurement action in excess of 113

City of Beaumont -Finance Department Policies and Procedures Manual 2025 the Simplified Acquisition Threshold ($150,000) including contract modifications. The method and degree of analysis is dependent on the facts surrounding the procurement situation, but as a starting point, City staff must make independent estimates before receiving bids or proposals.

14.8.2 City staff must negotiate profit as a separate element of the price for each contract in which there is no price competition and, in all cases, where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor's investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work.

14.8.3 Costs or prices based on estimated costs for contracts under the federal award are allowable only to the extent that costs incurred, or cost estimates included in negotiated prices would be allowable for City staff under Subpart E —Cost Principles of this part. City staff may reference its own cost principles that comply with the federal cost principles.

14.8.4 The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used.

14.9 Federal Awarding Agency or Pass -Through Entity Review CFR Reference: 2CFR 200.324

14.9.1 City staff must make available, upon request of the federal awarding agency or pass through entity, technical specifications on proposed procurements where the federal awarding agency or pass -through entity believes such review is needed to ensure that the item or service specified is the one being proposed for acquisition. This review generally will take place prior to the time the specification is incorporated into a solicitation document. However, if City staff desires to have the review accomplished after a solicitation has been developed, the federal awarding agency or pass through entity may still review the specifications, with such review usually limited to the technical aspects of the proposed purchase.

14.9.2 City staff must make available upon request, for the federal awarding agency or passthrough entity pre -procurement review, procurement documents, such as requests for proposals or invitations for bids, or independent cost estimates, when:

A. City staffs procurement procedures or operation fails to comply with the procurement standards in this part.

B. The procurement is expected to exceed the Simplified Acquisition Threshold and is to be awarded without competition or if only one bid or offer is received in response to a solicitation.

C. The procurement, which is expected to exceed the Simplified Acquisition Threshold specifies a "brand name" product.

D. The proposed contract is more than the Simplified Acquisition Threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or E. A proposed contract modification changes the scope of a contract or increases the contract amount by more than the Simplified Acquisition Threshold.

14.9.3 City staff is exempt from the pre -procurement review in paragraph (b) of this section if the federal awarding agency or pass -through entity determines that its procurement systems comply with the standards of this part:
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 A. City staff may request that its procurement system be reviewed by the federal awarding agency or pass - through entity to determine whether its system meets these standards in order for its system to be certified.

Generally, these reviews must occur where there is continuous high -dollar funding, and third -party contracts are awarded on a regular basis.

B. City staff may self -certify its procurement system. Such self -certification must not limit the federal awarding agency's right to survey the system. Under a self -certification procedure, the federal awarding agency may rely on written assurances from City staff that it is complying with these standards. City staff must cite specific policies, procedures, regulations, or standards as being in compliance with these requirements and have its system available for review.

14.10 Bonding Requirements
CFR Reference: 2CFR 200.325
For construction or facility improvement contracts or subcontracts exceeding the Simplified Acquisition Threshold ($150,000 as currently defined in CFR Reference: 2 CFD 200.88), the federal awarding agency or pass -through entity may accept the bonding policy and requirements of City staff provided that the federal awarding agency or pass -through entity has made a determination that the federal interest is adequately protected. If such a determination has not been made, the minimum requirements must be as follows:

A. A bid guarantee from each bidder equivalent to five percent of the bid price. The "bid guarantee" must consist of a firm commitment such as a bid bond, certified check, or other negotiable instrument accompanying a bid as assurance that the bidder will, upon acceptance of the bid, execute such contractual documents as may be required within the time specified. (To be submitted with the bidding documents) B. A performance bond on the part of the contractor for 100 percent of the contract price. A "performance bond" is one executed in connection with a contract to secure fulfillment of all the contractor's obligations under such contract.
(To be submitted at time of contract award)
C. A payment bond on the part of the contractor for 100 percent of the contract price. A "payment bond" is one executed in connection with a contract to assure payment as required by law of all persons supplying labor and material in the execution of the work provided for in the contract. (To be submitted at time of contract award)

14.11 Contract Provisions
CFR Reference: 2CFR 200.326
City staffs contracts must contain the applicable provisions described in Appendix II to Part 200— Contract Provisions for non -Federal Entity Contracts under Federal Awards.

City Manager Exemption
The City Manager may exempt any grants from this policy at his/her sole discretion. 115

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Appendix A

GRANT PROCESSING REQUEST FORM
Department of Administrative Services
DATE:

DEPARTMENT:

GRANT PROGRAM:

GRANTING ENTITY:

ENTITY CONTACT:

ENTITY PHONE NO:

IF FEDERAL GRANT... CFDA #

EXAMPLE OF NUMBER
Dept: Department of Education
(Entity No.) 84.XXX (Grant Program No.)
PROGRAM TITLE:

FUNDING REQUEST:

FEDERAL
STATE

LOCAL MATCH
OTHER
TOTAL

REQUEST
IF LOCAL MATCH IS REQUIRED, ARE FUNDS AVAILABLE IN THE DEPARTMENT BUDGET? Y/N ACCOUNT TO WHICH THE MATCH WILL BE CODED:

INDIRECT COSTS? Y/N
AMOUNT
REIMBURSEMENT GRANT? Y/N
FINANCIAL & PROGRESS REPORTS PREPARED BY:

Department Finance
REQUEST FOR FUNDS SUBMITTED BY:

Department Finance
PROJECT DIRECTOR:

PHONE:

EMAIL:

DEPT. DIRECTOR

OR THEIR
SIGNATURE:

DATE:

DESIGNEE

APPROVING
SUBMISSON:

REVIEWED & APPROVED BY
FINANCE:

SIGNATURE:

DATE:

REVIEWED & APPROVED BY CITY
ADMINISTRATION:

SIGNATURE:

DATE:

Appendix B
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City of Beaumont -Finance Department Policies and Procedures Manual 2025

TECHNOLOGY SERVICE REQUEST FORM
Department of Administrative Services
DATE:

DEPARTMENT:

GRANT
PROGRAM:

PROGRAM
TITLE:

AMOUNT OF GRANT ($):

ONGOING IT COSTS? Y/N ($) /YR
WILL PROFESSIONAL IT SERVICES BE NEEDED FOR INSTALLATION OR MAINTENANCE? Yes / No? If Yes, please describe.

ARE PROFESSIONAL SERVICES OR MAINTENANCE COVERED BY GRANT? Yes / No? If Yes, please describe.

LIST ALL EQUIPMENT AND/OR SOFTWARE TO BE ACQUIRED THROUGH THE GRANT? (Include Lifecycle for each item listed. See attachment A) Item
Lifecycle
PROJECT MANAGER:

PHONE:

EMAIL:

REVIEWED & APPROVED BY
SIGNATURE:

DATE:

INFORMATION TECHNOLOGY:

REVIEWED & APPROVED BY
SIGNATURE:

DATE:

CITY ADMINISTRATION:

ATTACHMENT A
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 Device
Replacement Period
Personal Computers
4-5 years depending upon function and Warranty
Cell Phones
2-3 years
Tablets and iPads
3-5 years
Copiers/Printers
5-7 years
Servers
5 years
Networking Infrastructure
5-7 years
AV Equipment
5-7 Years
Peripherals
As needed
118

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Petty Cash Policy
Purpose
The purpose of this policy is to provide users with detailed procedures regarding the establishment and administration of a city-wide petty cash fund. Petty cash disbursements should only be used for small incidental expenditures and not as a method to bypass the City's Accounts Payable and Purchasing System. The petty cash fund is established to enable departments to make small, emergency purchases where a purchase order is not cost effective or a purchasing card cannot be used.

One petty cash account has been established which is maintained at City Hall by the Director of Administrative Services with authoritative oversight of the fund.

Restrictions
The petty cash fund should not be used to:
• Purchase goods currently covered by the City's negotiated contracts. • Pay personal services (i.e. typing, photography, entertainers, caterers, etc.) that would be considered either wages or independent contractor payments. All payments for personal services must be paid through either the payroll system as wages, or accounts payable system.
• Pay travel expenditures (such as hotel, mileage, registration fees, etc.), except for local travel where amounts do not exceed $50.
• Reimburse expenditures greater than $50.
• Serve as a check -cashing fund.

Maintaining the Fund
ESTABLISHED MAXIMUM CASH BALANCE: $500.00
• In order to expend petty cash, a reimbursement form is completed by the individual requesting funds. The form includes the date, name, amount, purpose and general ledger account number and is to have the applicable receipts attached.
• The form is reviewed by the Director of Administrative Services who then logs the transaction on the petty cash summary report.
• The line item on the report is initialed by the Director of Administrative Services and the individual receiving the funds.
• Annually on June 30th the cash is to be counted and reconciled with the net petty cash summary report balance to ensure that the funds are being properly tracked and reported. • The count is to be performed by two individuals and a subtotal is to be documented on the petty cash summary report and initialed by both individuals.

Reimbursement of the Fund
• The Director of Administrative Services determines that the petty cash fund needs to be replenished. • The petty cash is counted and reconciled to the petty cash summary report. • The petty cash summary report is reconciled to all reimbursement/receipt documents in the petty cash box, and a journal entry is prepared, debiting all applicable general ledger accounts from the reimbursement forms and crediting the general bank account.
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 • The replenishment is physically made using a change request from the bank using the Wells Fargo change order process. The withdrawal of change when Wells Fargo processes the request will be reflected in the operation checking account.
• Upon receipt of the funds from the armored transport service, two individuals will count the money to agree it to the request form, and then place the funds into the petty cash box in the safe. • The paperwork will be scanned into the Tyler Incode 10 general ledger software as support of the cash bank draft entry, and then filed as applicable.

Note: the petty cash balance will never be an exact $500.00 due to change order bundle amounts, but should not be more then $5 off of original balance
Exceptions
• In some limited circumstances, funds are given to an individual as an "advance". • The reimbursement form is completed with the amount of the advance, and no receipts, but otherwise following the process above.
• After the purchase, the individual is required to return any change and the applicable receipt(s) to the Director of Administrative Services in order to substantiate the funds spent, and to record the return of funds to the petty cash balance.
• The reimbursement form originally submitted is notated with the actual spent and the funds returned, as is the petty cash summary report.
• The line item of adjustment is initialed by the Director of Administrative Services and the individual returning the funds.

Petty Cash Gift Cards/Certificates
• When a gift card or certificate is gifted to the city, it shall be placed in the petty cash fund • The City cannot spend these but may raffle them off
• When a gift card is raffled off, they shall be recorded on the petty cash summary report and all receipts are also included as necessary.
• Annually on June 30th the gift cards/certificates shall be reconciled with the petty cash summary report. 120

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Confidential Funds
(Drug Buy Money, Investigative Funds) Policy
Confidential funds are those funds allocated to the following three types of law enforcement undercover operations:

1. Confidential investigative expenses are for the purchase of services and would include travel or transportation of an undercover officer or an informant. Meals, beverages, entertainment, and similar expenses for undercover purposes, within reasonable limits, would be included.

2. Confidential funds for the purchase of evidence would include the purchase of evidence and/or contraband such as drugs, firearms, stolen property, etc., required to determine the existence of a crime or to establish the identity of a participant in a crime.

3. Confidential funds for the purchase of specific information from informants.

4. Confidential expenditures are subject to appropriation by the municipality's governing body. The governing body must ensure that the controls over disbursements are adequate to safeguard against misuse of such funds. When the funds are replenished, legislative approval should be based on a finding that the expenditures were necessary and reasonable for proper and efficient administration of the program under which they were used.

5. The funds authorized should be established in an Imprest fund. Imprest, Petty Cash and Other Revolving Funds prescribe the minimum requirements for the establishment and operation of an Imprest fund. In addition to all those requirements the following apply:

1. The supervisor of the unit to which the Imprest fund is assigned must authorize all advances of moneys to agents or officers for the purchase of information. Such authorization must specify the information to be received, the amount of expenditures, and assumed name of informer.

2. The investigation unit must maintain confidential files of the true names, assumed names, and signature of all informers to whom payments have been made. To the extent practicable pictures and/or fingerprints of the informer payee should also be maintained.

3. The custodian should receive from the agency or officer authorized to make a confidential payment, a receipt for cash advanced to him/her for such purposes.

4. The agent or officer should receive from the informer a receipt of the following nature:

5. The signed receipt from the informer payee with a memorandum detailing the information received must be forwarded to the agent or officer in charge. The agency or officer in charge must compare the signature on the receipt with the confidential file of assumed name signatures. He/she must also evaluate the information received in relation to the expense incurred and add his/her evaluation remarks to the report of the agent or officer who made the expenditure. A certification of payment to the custodian should serve as support for the expenditure from the Imprest fund. The certification should be witnessed by the agent or officer in charge on the basis of the report and informer payee's receipt.

6. Each agent or officer in charge must prepare a quarterly report showing status and reconciliation of the Imprest fund and itemizing each payment, name used by informer payee, information received and use to which information was put. This report must be made part of the files and reviewed quarterly by the head of the municipality's law enforcement agency and audited by the City's Finance Department.
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City of Beaumont -Finance Department Policies and Procedures Manual 2025 Unclaimed Money Policy
Purpose
To establish the proper disposition and accounting for unclaimed money. Government Code Sections 50050 through 50057 provide the authority for this policy.

Policy

1. Funds which are not the property of the City of Beaumont that remain unclaimed for a period of more than three (3) years will become the property of the City of Beaumont, if not claimed or if no verified complaint is filed and served, on or before the specific date stated in the public notice that is published in a newspaper of general circulation.

2. Any individual funds that are less than $15.00 or any funds regardless of amount for which the depositor's name is not known shall be transferred to the General Fund of the City after one year and without the need to publish notice.

Procedures

1. Unclaimed funds over three years old and over $15.00 will be identified on an annual basis.

2. For funds that have been unclaimed for at least a three-year period, a notice will be published once a week for two consecutive weeks in a newspaper of general circulation. The notice shall state the amount of money, the fund in which the money is held, and that the money will become the property of the City of Beaumont on a specific date (not less than 45 nor more than 60 days after the first publication). (Section 50051)

3. Upon or prior to publication, a party of interest may file a claim for the funds with the Finance Director. The claim (see attached) must contain the claimant's name, address, telephone number, amount, tax identification number and grounds for the claim, and must become the property of the City of Beaumont. The Finance Director can require additional information to help substantiate the claim and to establish the authority of the claimant to receive the funds. (Section 50052)

4. Notwithstanding Section 50052, the Finance Director may release the unclaimed funds to the depositor, their heir, beneficiary, or duly appointed representative if claimed prior to the date the funds become the property of the City of Beaumont and satisfactory proof has been submitted. (Section 50025.5)

5. When the unclaimed funds become the property of the City of Beaumont, 45 days and no more than 60 days after a published public notice, and are in a special fund, the City Council may transfer them to the General Fund. (Section 50053)
Glossary
Unclaimed Monies may include but are not limited to stale dated checks, bond coupons, trust funds, deposits held for various purposes by City departments, and overpayments for City services.

Attachments

1. Unclaimed money —Instruction Sheet
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City of Beaumont -Finance Department Policies and Procedures Manual 2025

2. Unclaimed money —Claim Form

3. Unclaimed money —Sample Notice
Attachment 1

UNCLAIMED MONEY INSTRUCTION SHEET
Using this instruction sheet, determine and provide the appropriate documents in order to process your claim, and return them with your completed Unclaimed Money form.

All claimants must review SECTION A for required documentation. lf you are an HEIR or BENEFICIARY of the deceased owner, refer to SECTIONS A & B.

SECTION A: CLAIMANT IDENTIFIATION

1. Copy of a photo identification (e.g., driver's license, state identification card, passport, etc.) for each claimant;

2. Copy of each claimant's Social Security card or any other document showing the claimant's Social Security number (e.g., federal or state income tax return or pay stub, etc.), if applicable;

3. Original check, deposit, or instrument identified in the "Unclaimed money publication";

4. Document (e.g., correspondence, statement, etc.) associating you or the owner with the business or names in the unclaimed money publication.

NOTE: IF ITEM 3 OR 4 IS NOT AVAILABLE, YOUR CLAIM MAY BE DENIED.

SECTION B: DECEASED OWNER
If you are an HEIR of the deceased owner named on the account, you are required to submit ALL items under SECTION A, the death certificate of the deceased owner, PLUS one of the following documents:

5. Copy of Currently Certified Letters, dated within the past six months, appointing the Executor or Administrator of the descendant's estate, and the Estate Tax Identification Number; or

6. Complete copy of the court Ordered Distribution of the Descendant's Estate; or

7. If the distribution of the estate was not ordered by a court, a complete copy of the descendant's Will and/or Trust Agreement; and a completed Declaration Under Probate code Section 13101 FORM; or

8. If no Will or Trust Agreement exists, a completed Declaration Under Probate Code Section 13101 form and a Table of Heirship form. You may obtain these documents at the State Controller's web site at http://www.sco.ca.gov/col/ucp/forms/index/shtml .

If you are providing the death certificate and items 5, 6, or 8 proceed to SECTION C.

SECTION C: SIGNED CLAIM FORM/AFFIRMATION

9. If the "amount" (listed on the front page of this Claim Form) is $500 or more, complete, sign and NOTARIZE the affirmation.

10. If the "amount" is less than $500 complete and sign the Affirmation.

Confirm that all required documents are included and send the entire package to the address on the Claim Form. 123

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Attachment 2

UNCLAIMED MONEY CLAIM FORM
Pursuant to California Government Code §50052, I wish to file a claim for previously unclaimed funds in the amount of $ which were published in the Newspaper on
The grounds on which I am filling this claim are:

I- UL1N 1 tilt 11N 1J1 V 1t)UHL INlilvlt
itiArH Y rtc llJ 1N U. tii< JJU1HL, SECURITY NO.

ADDRESS

CITY, STATE, ZIP CODE

HOME TELEPHONE

WORK TELEPHONE
I hereby certify that the above information is true and correct and is being submitted to the City of Beaumont to substantiate my claim to monies paid to the City. I further certify that I have the authority and right to claim and receive payment of these monies and hereby release the City of Beaumont, its directors, employees, representatives, attorneys and agents from all liability and further obligation with respect to this claim.

PRINTED NAME OF CLAIMANT
Mail To: City of Beaumont
Attn: Finance Department
550 E 6th St
Beaumont, CA 92223

SIGNATURE DATE

OFFICE USE ONLY
Approved ( ) Denied ( )

FINANCE DIRECTOR DATE

CITY MANAGER DATE
124

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Attachment 3

SAMPLE NOTICE
Notice is hereby given that the City of Beaumont is holding funds for the following persons or entities. If said funds are not claimed by MM DD YYYY, these funds will become the property of the City of Beaumont in accordance with California Government code Sections 50050 - 50056. These funds may be released to the depositor, their heir, beneficiary, or duly appointed representative provided a claim form has been completed with the necessary information.

The Unclaimed Money Claim Form is available at the City of Beaumont Finance Department, 550 E 6th St, Beaumont, CA 92223, 951-572-3236 or on the City's website at www.beaumontca.gov . Required claim information includes name, address, phone number, tax identification number or social security number, amount of claim and grounds on which claim is founded. Once a claim is submitted, the Director of Finance will determine what, if any, additional information is necessary.

Persons/entities with funds on deposit for over three years:

AMOUNT

SOURCE OF FUNDS
$345.78
General Fund
$127.52
General fund
$1,200.00
Developer Deposit
125

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Procurement Card Program Policy

PROGRAM INTRODUCTION
The objective of the City's Procurement Card Program is to streamline the traditional paper and labor-intensive procurement process for small -dollar purchases which include supplies, subscriptions, memberships, training, and certain travel expenses. The Procurement Card (P -Card) will eliminate the requisitions and purchase orders associated with small dollar purchases and will require only one payment to the bank monthly instead of individual payments to many vendors.

Currently, the City of Beaumont has chosen to piggy -pack off the State of California's contract for the U.S. Bank Purchasing Card "CAL -Card".

The Procurement Card Program is a supplement to the City's purchasing guidelines and not intended to circumvent the City's Purchasing and Travel policies, nor any existing statutes or laws.

Issuance of the P -Card gives an employee the responsibility of a Purchasing Agent and the management of the program is overseen by their Department Director. It is the responsibility of the Procurement Card Program Coordinator (In Finance) to ensure that the employee has read and understands the Procurement Card, Purchasing, and Travel Policies before issuing a P -Card.

Intentional misuse of the P -Card may result in the reimbursement of ineligible expenses, disciplinary actions including termination, and/or notification to law enforcement agencies.

PROCESS
• Department Director submits a completed CAL -Card Request Form to the Finance Director. • The Procurement Card Program Coordinator will set up training with the employee. • The P -card will be ordered upon completion of training. • The employee will sign a CAL -Card Agreement form and receive their P -card. • The new Cardholder will log onto https://www.access.usbank.com to set up their account and activate their card. • The Cardholder will attach itemized receipts, leave applicable notes, and code each transaction. • When purchasing food, you MUST identify the event/training and the names of attendees. This can be written on the receipt before scanning or typed into the notes for that transaction. • Statement cycle closes on the 11th of the month, or the following business day. • After the statement cycle closes, Cardholders will verify and reconcile their purchases then approve and forward to their designated Final Approver by the 23rd of the month. • The Final Approver will verify that all transactions meet policy requirements, review attachments and GL coding, and then make the final approval by the 30th of the month. • Accounts Payable will make the US Bank payment before the close of the next cycle date. • Procurement Card Program Coordinator will perform random audits for each cardholder. • Outside auditors will perform audits on P -Card transactions. • All cardholders will need to attend training when there are changes/updates to policy and procedures. • To cancel a card, give the card to the Procurement Card Program Coordinator for deactivation and destruction. • Upon termination of employment, the card shall be turned into HR/Payroll during the exit process. HR/Payroll will turn it into the Procurement Card Program Coordinator for deactivation and destruction.

CARD RESTRICTIONS
126

City of Beaumont -Finance Department Policies and Procedures Manual 2025 While the P -Card is intended for small dollar purchases, card restrictions had to be established to protect public funds, follow city policies and procedures, and stay within state and federal statutes and laws. These restrictions include:
• Alcoholic beverages
• Ammunition and weapons.
• Automotive repairs, or maintenance (unless approved by Fleet Manager). • Car washing (City will provide services via contracted service) • Cash Advances
• Drugs and narcotics
• Gasoline or diesel fuel (All city vehicles are issued a Voyager card for fuel, and most departments have spare cards). If you do not have a fuel card, you will need to pay out-of-pocket, keep your receipt, and fill out a finance claim form for reimbursement.
• Gratuity exceeding 18% (If cardholder wishes to pay more, they need to pay out-of-pocket). • Fixed asset purchases.
• Food during travel/training (City provides per diem at GSA rates). • Gift cards.
• Insurance.
• Legal fees.
• Mobile payment services such as Venmo, PayPal, Zelle, Apple Pay etc. • Rental of equipment requiring operators.
• Rental, lease, or purchase of Real Property.
• Services that are provided on city property.
• Work performed on city property by outside contractors.

The procurement card is not intended to replace effective purchase planning. Please be mindful when making purchases.

Things to consider:
• Convenience fees. Does the fee benefit the city, or the cardholder? Example:
o Delivery services cost less than the employee's hourly time (benefits city). o Travel upgrades (benefits cardholder).
• Using vendors with high credit card fees. If a merchant charges a high credit card fee, then your best option is to set them up as a vendor instead of using your P -Card.

AREA OF RESPONSIBILITY
U.S. Bank
U.S. Bank - Government Services will:
• Issue Visa cards to the Procurement Card Program Coordinator for distribution. • Make changes as requested by the Procurement Card Program Coordinator. • Provide on-line access to statements within 24 hours after the end of a billing cycle (1 1 th of each month).

Cardholders may register on-line at:
https://www.access.usbank.com click on Cardholder Registration and fill in the required information. Call the Procurement Card Program Coordinator first for the Company Access Code.

Finance Department
The Finance Department oversees the entire Procurement Card Program within the city including:
• The administration of all accounts.
127

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Reporting.
• Cardholder support.
• Auditing.
• Verifying the accuracy of the Cal -Card invoice and ensuring proper accounting. • Processing payment to US Bank.

Procurement Card Program Coordinator
The Procurement Card Program Coordinator is the primary employee within the Finance Department that oversees the Procurement Card Program. Their responsibilities include:
• Provide training for all Cardholders and Approving Managers. • Request and obtain Procurement Cards.
• Manage accounts on US Bank website.
• Internal Cardholder support.
• Audit transactions for policy compliance.
• Freeze and deactivate P -card accounts.

Department Director
The Department Director will oversee the overall operations of the Procurement Card Program within their department.

Their responsibilities include:
• Determining which employees should have a P -Card.
• Setting monthly spending limits for Cardholders.
• Requesting increases and decreases to Cardholders spending limits. • Delegating a Final Approver for Cardholders (must be at a management level). • Communicating with Final Approver on the status of the program and any outstanding issues. • Collect cards from Cardholders in the event of cancellation.

Final Approver
The Final Approver is delegated by the Department Director to audit and approve Cardholder transactions. This person must be in a position of management and possess thorough knowledge of the Procurement Card, Purchasing, and Travel Policies and ensure they are being followed. They also need to be familiar with the depai triient's budget to ensure the accuracy of transaction coding. Their responsibilities include:
• Manage Cardholders to have all their transactions reconciled and approved by the 23rd of the month. • Completely review all charges to ensure that purchases are authorized within the duties of the Cardholder and proper supporting documentation is attached.
• Review supporting documentation to ensure that it is adequate to justify each purchase and complies with policy. • Verify that each transaction has the correct GL code or Project Account that suits its purpose. • Final approve Cardholder transactions by the 30th of the month. • Communicate any issues with Department Director.

Cardholder
The Cardholder is given the responsibility of a Purchasing Agent by the Department Director. The person whose name is on the P -Card is responsible for:
128

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Complete CAL -Card training with Procurement Card Program Coordinator before issuance of the P -Card. • Sign your card on the signature panel.
• Ensure the P -Card is secure from theft and misuse. Review Statement for unauthorized charges against your account.
• Not allowing anyone else to use your P -Card.
• Must not be used for personal purchases.
• Notify U.S. Bank Customer Service of any billing discrepancies posted on your account that cannot be resolved with the merchant.
• Compliance with City's Procurement Card, Purchasing, and Travel policies and procedures. • Obtain an itemized receipt at the point of purchase and review it for accuracy. • When purchasing food, you MUST identify the event/training and the names of attendees. This can be written on the receipt before scanning or typed into the notes for that transaction. • Timely reconciliation of monthly transactions, approved and forwarded to Final Approver by the 23rd of each month.
• Attend all P -Card training when there are changes/updates to policy and procedures.

PROCEDURES FOR THE CARDHOLDER
Purchase Card Receipt and Activation
The potential Cardholder will complete training with the Procurement Card Program Coordinator. They will read through the Cardholder packet and sign the Cardholder Agreement Form before receiving the P -Card. By signing this agreement form, the cardholder is accepting responsibility for the security and the appropriate use of the P -Card. The Cardholder should call the number shown on the card to activate it, then set up online account to monitor transactions and statements at https://www.access.usbank.com .

Merchant Card Acceptance
Occasionally, a transaction may be declined at the merchant location. The merchant is not provided a reason via electronic terminal display. When this happens, cardholder should consider the following:
• Has the merchant used the correct expiration date of the account? • Is the transaction amount within the single -transaction limit? • Will the transaction amount exceed the 30 -day purchase limit? The cardholder may call the toll -free customer service number on the back of the card to determine the monthly or single - transaction limit level to date or inquire about the declined transaction.

Cardholder Statement of Account
US Bank will provide on-line access to statements within 24 hours after the end of a billing cycle (11th of each month or following business day). Cardholders can set up personal settings for alerts through the US Bank website. Following the closed cycle, Cardholders will:
• Verify that all transaction charges are accurate. Call US Bank Customer Service for disputes or clarifications. o If you find a personal charge was made in error, make a payment to Customer Service Coordinator, and receive a payment receipt.
o Attach your payment receipt to the transaction in US Bank Access Online with a brief description of the error, prior to manager approval.
o The Approving Manager needs to approve this transaction once completed. 129

City of Beaumont -Finance Department Policies and Procedures Manual 2025 • Attach all itemized receipts with detailed descriptions of purchases for Final Approver. Descriptions can be written on the receipt before scanned or typed into the notes. • Identify event/training along with names of attendees on all food purchases. • Assign a GL code or Project account number to each transaction. If you do not know, you can make notes for your Final Approver to code it for you. Credits should be coded with the same code as the original transaction that is being credited.
• Approve all transactions and forward to Final Approver by the 23rd of the month.

Incorrectly charged or unacceptable charges
If an item is incorrectly charged or the item is unacceptable, cardholders should review their receipts for the amount in question and try to resolve the problem with the merchant. If the merchant refuses to issue a credit, cardholder should complete a CSQI form, attach any pertinent documentation and fax to US Bank at 701-461-3464 or 866-851-7347. If a resolution can not be made with the merchant, then follow the process to dispute the charge.

Disputed Item
If an item has been returned and a credit for this item does not appear on the statement within the billing cycle of the return, cardholder should complete a Cardholder Statement of Questioned Item (CSQI) form, attach the documentation showing the item was returned, and fax to US Bank at 701-461-3464 or 866-851-7347. This form is available online. The Cardholder will make a note on the receipt of the item that is being disputed and include it with the monthly statement backup.

It is the responsibility of the cardholder to track disputes until resolution.

Please note that the VISA Operating Regulations and the terms of the State of California Master Service Agreement stipulate specific timeframes during which reversals of charges may be processed. CSQI forms must be forwarded to US Bank within 60 days from the date of the statement on which the transaction first appeared, to ensure compliance with these regulations and to preserve cardholder's rights to dispute the transaction.

Credits
Cardholders should review the cardholder Statement of Account for credits which correspond to previously disputed transactions. Enter the appropriate GL account number and then forward to the Final Approver for approval.

Fraud/Lost or Stolen Cards
If the Cardholder suspects fraudulent activity on their account, the Cardholder must notify US Bank at 800-344-5696 immediately. The Finance Department and the Cardholder's approving manager should also be notified. If a Cal -Card has been lost or stolen, the Cardholder must immediately notify the bank and their Final Approver. The Final Approver should then notify the Department Director and the Finance Department within 24 hours.

Controls
Several unique controls have been developed for this Procurement Card Program that does not exist in a traditional credit card environment. These controls help ensure that the card is being used for specific purchases and within specific dollar limits. Certification of all purchases is required by each Cardholder with verification performed by the Cardholder's Approver before payment is made.

The unique CAL -Card (VISA card) received from U.S. Bank (the present Contractor) has the cardholder's name embossed on it. The CAL -Card derives its name from the fact that the City, and other public agencies have piggy - 130

City of Beaumont -Finance Department Policies and Procedures Manual 2025 backed off the State of California's contract with U.S. Bank. The Cardholder is the only one authorized to use the card.

No other staff member, family member, supervisor, or anyone else may use this card. It has been specially designed to avoid confusing it with the cardholder's personal credit cards. In all other respects, this is considered a regular VISA card and can be used at any merchant that accepts Visa. HOWEVER, THIS PROCUREMENT CARD AT NO TIME IS TO BE USED FOR PERSONAL PURCHASES.

Due to the expected large volume of transactions and subsequent dollars spent, it is extremely important that the control and use of credit cards be closely managed. The P -Card purchases must be constantly monitored to ensure that credit cards are used efficiently and that no abuse is allowed to occur.

The Procurement Card Program Coordinator will submit an on-line Procurement Card Request for each cardholder and assign a maximum dollar amount for all purchases made with the P -Card within a given billing period. The processing of the P -Card request will occur once the employee has successfully completed the required P -card training. Each Cardholder must sign a Cardholder Agreement Form in order to receive and utilize the P -Card.

Intentional use of the credit card for other than Official Use Only will be considered an attempt to commit fraud against the City of Beaumont. Proof of such fraud may result in immediate cancellation of your credit card and disciplinary action taken against you under applicable City administrative procedures up to and/or including termination. You (the cardholder) will be personally liable to the City for the amount of any non -approved, and/or ineligible purchases.

Definitions
Final Approver: The Approver at the depaitiiient level is a critical checkpoint for internal control purposes. The approver reviews the monthly bank statements to verify that all purchases are necessary and for official City purposes only. The Approver must have a working knowledge of various purchasing methods and be familiar with City's Procurement Card, Purchasing, and Travel policies and procedures. The Final Approver should work with the Finance or HR Department if a questionable transaction has taken place and council the Cardholder. The Approver may be responsible for any number of Cardholders.

CAL -Card: The official registered service mark name for the State of California's Purchasing Card Program through U.S. Bank.

Cardholder: An individual who is designated by a Department Head to be a procurement card recipient and make official governmental purchases. The Cardholder is the employee whose name is on the bankcard. The Cardholder is authorized to make purchases of commodities on behalf of their agency/department and should be familiar with City procurement policies and procedures. The Cardholder reconciles his/her monthly bank statement and forwards it to their designated Final Approver.

Cardholder Statement: - A monthly Statement of Account is posted and accessible to the Cardholder by U.S. Bank at the end of the monthly billing cycle (11th or following business day), listing all transactions made during that cycle. https://www.access.usbank.com
30 -DAY PURCHASE LIMIT: This limit determines the maximum dollar amount that will be authorized for a Cardholder within a 30 -day billing cycle. Note: This is based on cycle — not a calendar month. The 30 -day purchase limit is determined during the Cardholder account setup and should be the amount that a Cardholder would be reasonably expected to spend during that period.
131

City of Beaumont -Finance Department Policies and Procedures Manual 2025 U.S. Bank: U.S. Bank is the contractor who maintains all CAL -Card accounts. U.S. Bank issues cards and monthly Statements of Account to Cardholders. U.S. Bank pays merchants in a timely manner and receives reimbursement from the City of Beaumont.

Procurement Card Program Coordinator: The Procurement Card Program Coordinator is part of the Finance staff and is responsible for the coordination of card requests, either new or modification to existing cards, freezing and destruction of cards. Procurement Card Program Coordinator coordinates the establishment of reports, administrative training, and cardholder support. They will perform audits to ensure policies and procedures are being followed.

GENERAL CAL -CARD INFORMATION
• The Cal -Card purchase card will be issued under the cardholder's name. The card has been specially designed to avoid confusion with personal credit cards. The card is for official City business and may not be used for personal purchases.
• If the Cal -Card is lost or stolen, it is the cardholder's responsibility to call US Bank immediately (24/7) to ensure that the City is not held responsible for any fraudulent charges that may occur. Do not wait until you get back to work to report a lost or stolen purchase card. Please keep the US Bank 800 number in a separate place from your purchase card so that you can readily call US Bank should the need arise. • For lost or stolen purchase cards, call
1-800-344-5696
Outside of the United States, call collect
+1-701-461-2010
• Monthly credit limits and single transaction limits may be established by the department head in coordination with the finance department for each cardholder. If a situation arises in which you anticipate the use of the card will exceed the maximum limit, contact your supervisor prior to using the card. Your supervisor will contact the Finance Director to arrange for a temporary credit limit increase.
• The Cal -Card program is a supplement to the City's Purchasing Guidelines. As with other procurement methods, the following conditions must be met when using the card:
o The card should be used whenever possible in lieu of petty cash or emergency check requests when the dollar amount for a single item or group of items is within the City's Purchasing Guidelines. o Each single purchase may be comprised of multiple items, but the total transaction with a single vendor including tax cannot exceed the single -purchase dollar limit of your card. o Purchases should not be split to circumvent per -transaction and per -month credit limits. o Use of the Cal -Card is not intended to replace effective purchase planning that enables volume discounts. o For restaurant purchases, an itemized receipt must be obtained. That receipt should state the event/meeting the items were purchased for and the names of the attendees. A credit card charge slip that shows only the total amount charged to the credit card for total and tip is not acceptable. Food purchased during travel is not allowed on the CAL -Card since the City has chosen a per diem method per the Travel Policy. Alcohol cannot be purchased using the Cal Card.
o Keep all your itemized receipts and order confirmations so that they can be attached to their corresponding transaction when reconciling your account on https://www.access.usbank.com . 132

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Electronic Funds Policy
Introduction
The City of Beaumont processes Electronic Funds Transfers (EFTs) as a safe and efficient method to receive electronic deposits from customers and to provide payments to vendors and employees. Two commonly used EFT methods are:
• Automated Clearing House (ACH): This is an electronic payment delivery system that processes electronic credit and debit transactions, including direct deposits, within the United States using the American Bankers Association (ABA) number. The ABA number is also known as the "check routing number" or "routing transit number" and should be used as the first identifying number for ACH transactions. The bank account number and name assigned to the account are also required before an ACH transaction can be created and the exchange of funds processed between two parties. • Fedwire: The most costly EFT to process and uses a Real Time Gross Settlement Funds Transfer system operated by the Federal Reserve Banks. There are two Fedwire options: (1) domestic wires and (2) international wires. Each option has a different settlement time and each requires unique banking information that is dependent upon where the settlement of funds is to occur.

The procedures outlined herein are designed for all departments, employees, and vendors who receive and make electronic payments on behalf of the city. The following areas are responsible for transacting EFTs:
• Finance Department
• Administrative Services Department
All EFT's processed by the City occur using the systems listed below. •ACH: Originations used to initiate vendor, and employee ACH payments. The Tyler system will generate an electronic file and a EFT check register report that will be used to complete the ACH transmission form. The ACH transmission form will be completed by the Finance Department and sent to the Administrative Services Department to generate a standard ACH transmission file. The electronic generate banking file from Tyler system is electronically transmitted to the City's banking institution, authorizing the debit and credit of funds between banks. • Wire Transfer: The primary method used to initiate wire transfers. The on-line systems should only be used by employees with proper system credentials. The security administrators in the Finance Department shall ensure that adequate separation of duties exist in accordance with internal control standards and that the integrity of system user profiles is protected. Steps are also taken to limit the number of users who have access to create or approve wire transfers and their authorized wire amounts. In addition, banking controls require two separate users to complete a wire. One individual initiates and a separate individual must approve.

The Finance Department and Administrative Services Department staff who initiate or complete EFT transactions are responsible for ensuring the financial internal controls are maintained, the activity is posted timely, and operational procedures are in place to reduce the risk of loss of City funds arising from fraud, employee error, misrepresentation by third parties, or imprudent actions by City employees. The Finance department will monitor bank balances daily for unusual or unexpected transactions, reconcile bank activity to the general ledger in a timely manner, and investigate and resolve reconciling items.

Incoming EFTs:

ACH/Wire Transfers Received
Departments requesting to receive payment by ACH or wire transfer must have the customer send their company's ACH/EFT payment request form to the Finance Department. 133

City of Beaumont -Finance Department Policies and Procedures Manual 2025 The Finance Department will complete the form, requiring all EFT payments to be posted directly to the operating account, and will obtain the proper authorization from Finance Director. After the form is completed, the Accounting Tech staff member will forward the information back to the customer so the customer can initiate the EFT with their banking institution. The completed form will not be returned to the department requesting the information and departmental staff has no authority to complete the document on behalf of the City.

Outgoing EFTS:

ACH Payments to Vendors (Domestic)
A domestic vendor may receive an ACH payment by completing a Vendor ACH/Direct Deposit Authorization Form and by submitting a copy of a voided check. Each department will be responsible for sending out the Vendor ACH/Direct Deposit Authorization Form to the vendor and to then forward onto the Finance Department. The Finance Department will review the ABA number, bank account number, and name as shown on the supporting documentation. If all information on the form and the supporting documentation is correct the data is then recorded in the Vendor Profile in Tyler Systems under Payment Terms by Accounts Payable. The banking information set up in Tyler Systems is then reviewed by the Assistant Finance Directorfor account accuracy. The supporting documentation is then filed and stored on the finance share drive.

Any subsequent requests to change vendor banking information will be confirmed directly via phone with the vendor completing a new VendorACH/Direct Deposit Authorization Form by each department and then forwarded onto the Finance Department.

ACH overpayments require notification to Wells Fargo within five days of the payment to ensure funds are returned. A Wells Fargo ACH/Reversal/Deletion Request form will be completed by Finance Department or Administrative Services Director. The form is then sent to the Finance Department for approval and faxed to Wells Fargo's ACH services section to reverse the overpayment. The Finance Department verifies the reversal occurs and the funds are deposited into the operating account the following business day.

Certain vendors have been given authority, with maximum withdrawal limitations, to initiate ACH payments (i.e. the Internal Revenue Service for payroll taxes). The establishment, approval and exception review of these payments occur through the Wells Fargo system. The Finance Department monitors daily to ensure the banking activity has been posted into the City's Financials system and validated.

Accounts payable processes all vendor payments according to the pay cycle schedule and generates a check/ACH register.

All ACH direct deposit payments have file detail and total amounts submitted to the bank for processing and the Finance Department verifies that the totals submitted to the bank have been received and posted by the bank for processing.

Fedwire Payments to Vendors (Domestic or International) In cases where immediate payment is needed, a vendor may be paid by domestic or international wire.

I. Domestic wires. If a domestic vendor requests payment via a Fedwire, the following steps are required for the EFT to occur:
a) The department requesting the vendor payment will forward an invoice from the vendor containing the vendor's wire information, or an authorized letter. This information is forwarded to Accounts Payable for review and to ensure the vendor is established in the Tyler vendor system. b) The Transfer Request form, back-up wire information, invoice and other supporting documents will be forwarded to those authorized in the Finance Department to initiate wires. The bank and invoice information must be verified and if there is an inconsistency with the information provided, the wire initiator will contact the initiating department 134

City of Beaumont -Finance Department Policies and Procedures Manual 2025 to obtain additional or corrected information. If all information agrees with the documentation, the wire will be requested in Wells Fargo by the Administrative Services Director. c) The form and all documentation will be forwarded to an appropriate staff member for secondary approval. The pending wire information is reviewed online against the back-up documentation. If there is an error, the wire will be rejected online and the wire initiator will make any necessary corrections to the data. If all information is correct, the wire will be approved. The payment approval confirmation will be attached to the documentation for future reference. The form and all documentation will be forwarded to a Assistant Finance Director for entry into the Tyler System.

II. Establishing a wire template. The City may establish a wire template for wires that will be completed on a regular basis for items such as investments or regularly scheduled payments. a) The wire template is established by the wire initiator and approved by an appropriate staff member using banking information provided on signed company letterhead or an invoice.

Employee Direct Deposits
Direct Deposit is an encouraged condition of employment at the City. If for some reason an employee cannot or does not want to participate in direct deposit, they must request in writing to the Human Resources Department to be exempt from participating in direct deposit. Approval to NOT participate in direct deposit must be granted by the Human Resources Department.

Checking and savings accounts are generally the only types of accounts that can be used for direct deposit. Although the City policy states that funds cannot be sent to a money market account, the system has allowed money market accounts when the account sequence is similar to that of a checking or savings account.

Employees should take the following steps to establish direct deposit when first hired:
1) Submit a Direct Deposit Authorization form to the Human Resources Department. 2) This form must contain account documentation in order to assure proper setup. Account documentation may include a "VOIDED" check (for checking accounts) or a bank notification stating the bank's transit and routing number in addition to the employee's account number (for saving accounts). Using this form, employees have the option to have their paycheck sent to 1, 2 or 3 bank accounts.
3) Account documentation is reviewed to assure the information does not appear altered or manipulated in any way. If evidence of such is present, the employee will be contacted to verify the information. In addition, if a void check which does not contain the employee's name is submitted, the employee will be contacted to verify the information. The outcome of these communications will be documented on the direct deposit form. Suspicious or fraudulent situations should be routed to the attention of Humans Resources Depai intent.

Direct deposit information can be edited through Tyler Incode. The same restrictions on bank account types apply, but there is no limit on the number of accounts to which direct deposit can be distributed when updating directly into Tyler Incode.

After the input has been completed and saved in Tyler Incode, the Human Resources Department processor will initial and date the Direct Deposit Authorization Form. The initialed form is given to the Payroll Benefits Supervisor for review to ensure the saved name, routing, and bank account numbers all agree with the "VOIDED" check or a bank notification stating the bank's transit and routing number in addition to the employee's account number. More detailed instructions and screen prints are maintained in Human Resources for review.
135

City of Beaumont -Finance Department Policies and Procedures Manual 2025 When Fraud is Identified
Banking Fraud can occur in various forms. When Fraud is discovered in the EFT procedure, the Fraud must be reported to the Finance Director immediately (in absence of the Finance Director, the Assistant Finance Director must be notified). The Finance Director must notify the City Manager, Treasurer, and Police Chief. Chair of the possible fraud as soon as possible after it is detected. Steps will be taken with Wells Fargo to mitigate the fraud.

Banking Definitions
Automated Clearing House (ACH). An electronic payment delivery system which allows payment or collection of funds electronically through a financial network occurring within the United States. ACH processes large volumes of credit and debit transactions in batches.

American Bankers Association (ABA) Number. The ABA number is the nine (9) digit bank code assigned to financial institutions by the American Bankers Association (ABA) to identify the financial institution upon which a payment is drawn and submitted to within the United States. The ABA number is also known as the "check routing number" or "routing transit number. The ABA number may differ depending on where an account is opened and the type of transaction that is being processed (checks, domestic wires or ACH's).

Bank Account. A financial account recording the financial transactions between the customer and their bank and the resulting financial position of the customer with the bank and that is primarily used for processing checks, domestic wires and EFT ACHs.

Direct Deposit. An electronic method of payment in which money is transferred to the payee's account without the use of checks, processed through the ACH payment system.

Fedwire. (A.k.a. Wire Transfer -Domestic or International). The Real Time Gross Settlement Funds Transfer system operated by the Federal Reserve Banks that enables financial institutions to electronically transfer funds to each other.

Messages are transferred requesting debits and credits to correspondent accounts (in addition to other types of accounts).

Actual settlements occur through Fedwire, CHIPS, correspondent accounts or other means. Domestic wires settle the same day and International wires can take up to two days to settle if foreign currency exchange is involved. The system is reliable and secure and is more costly compared to transactions involving checks or ACH.

Policy and Procedure Management
The Finance Depaitinent may modify these directives and procedures from time to time as required, provided that all modifications are consistent with California statutes, federal laws and banking rules and regulations.

This policy will be reviewed annually for changes or updates. 136

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Deposit -Based Funds Policy
Purpose
For transparency purposes, the receipt and draw down of deposit -based funds must follow a standard system of entry, tracking and reporting with documentation to support the use of funds. The EnerGov system is used by the Community Development and Public Works Depai tridents for project management. This system allows for the input, receipt and tracking of all deposit related funds and activities. The EnerGov system can also produce project specific reports showing itemized deposit usage which can be utilized internally by staff or provided to the applicant to show how a deposit has been drawn down and the remaining deposit balance.

Below are the recommended project deposit policy and procedures:

Policy
The fee schedule reflects the minimum initial deposit required per application. It is not reflective of the entire cost of project review and processing. If no amount is specified, the initial deposit is the Department's initial estimate of the actual cost of the service or process.

The initial minimum deposit for each application must be received prior to staff beginning review of a project.

Once a deposit balance is drawn down to 20% remaining, City staff shall evaluate the remaining work and determine if additional funds are required. If additional funds are required, a request for an additional deposit shall be made to the project proponent.

All fees are based on the adopted Fee Schedule, approved by City Council, and are not subject to City staff direction; however, if a project proponent protests additional fees associated with additional plan reviews, the project proponent may request a review of the matter by the Department Director. The Director shall determine whether the costs were or were not appropriate and may then reduce the costs charged. The Director shall, in writing, notify the appealing person of the decision. Work on any application may continue during any appeal process provided there are sufficient funds on deposit.

The developer or project proponent may request a refund of any remaining deposit no sooner than 60 days after final closure of a project. Within 120 days of the final closure of any deposit -based fee case, Department staff will process a refund (if applicable) through regular Accounts Payable protocols.

If any portion of the application fees has been paid by a City Depai trnent to another jurisdiction, agency, or department for the performance of services related to the application, the Department will not refund any such portion of fees until the other jurisdiction, agency or department authorizes the Department to do so. In the absence of such authorization, it will be the applicant's responsibility to contact the other jurisdiction, agency, or department for a refund of the fees paid to it.

Procedures
Funds received for a project shall be receipted and input into the EnerGov system within 3 business days of receipt.

Deposit shall be checked daily or prior to working on a project and as needed throughout life of the project to ensure escrow account balances remain positive. All deposit accounts shall be reviewed monthly with Finance records. 137

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Time worked on a project shall be entered daily and billed in 15 -minute increments.

Consultant or outside services fees paid by an applicant shall be entered into EnerGov and billed against the deposit as invoices are received.
138

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Donation Acceptance Policy
Purpose
The purpose of this document is to establish a policy that is consistent with the City's strategic goals for actively seeking sponsorships and donations in a transparent and accountable manner from individuals, community groups, charitable organizations, and businesses who wish to make sponsorships and donations to the City of Beaumont. Additionally, this policy will provide uniform criteria and procedures to guide the review and acceptance of such sponsorships and donations, confirm that the City has adequate resources to administer sponsorships and donations, and ensure that the City appropriately acknowledges the generosity of the donor.

Definitions
Donation or Gift shall mean a monetary contribution, personal property, real property, equipment, tangible items, or any other asset that the City has accepted and for which the donor has not received any legal consideration in return. For purposes of this Policy, the terms "donation" and "gift" shall be synonymous.

Donor shall mean a person or legal entity that proposes or provides a donation to the City.

Endowment shall mean monetary donations that are restricted by the respective donor to the extent that only earnings, and not principal, may be expended by the City for the donor's designated or intended purposes. Such donations are restricted donations in the sense that the donor -specified purpose is to preserve the purpose of the initial donation.

In -kind donations shall mean a non -cash contribution of goods, services, or other tangible assets made to the city.

Restricted Donation shall mean monetary donations whose expenditure is restricted to a Donor -specified purpose, which may identify a particular City department, program, project, or other purpose as the beneficiary of the donation. For example: such donations may include the funds directed to support a public art initiative or to support construction of a skate park.

Sponsorship shall mean a business relationship where one party (the sponsor) provides financial support, goods, or services to another party (City event or program) in exchange for specific promotional benefits.

Unrestricted Donation shall mean a donation made to the City by a donor without any limitations or restrictions being placed upon its use.

General Guidelines

1. Donations do not become the property of the City until accepted by the City in a manner consistent with this Policy.

2. In the event that any City employee, volunteer, or elected official is offered a restricted donation on behalf of the City, that City employee, volunteer, or elected official shall direct the donor to provide such restricted donation directly to the Finance Depai anent for processing. The Finance Depai anent shall notify the City Manager's Office immediately with receipt of donation.

3. The City Manager's Office shall be responsible for authorizing acceptance of restricted donations. 139

City of Beaumont -Finance Department Policies and Procedures Manual 2025

4. In the event that any City employee, volunteer, or elected official is offered an unrestricted donation, they may receive the donation on behalf of the City and are required to bring the donation to the Finance Depai tuient for deposit.

5. In order to efficiently accept, expend, and account for funds donated to the City:
a. The City Manager's Office shall be responsible for authorizing acceptance of unrestricted donations up to the amount of $30,000(or equivalent value), except in the case of donations made towards the City'sK9 program, with which those donations are automatically accepted.
b. The City Council shall be responsible for authorizing acceptance of unrestricted donations exceeding the amount of $30,000(or equivalent value).

6. All donations will be evaluated by the City prior to acceptance to determine whether the donation is consistent with the corresponding department or program's mandate; is in the City's best interest; and is consistent with applicable City laws, policies, ordinances, and resolutions.

7. The City has no obligation to accept any donation proposed by a donor. The City reserves the right to decline any donation if, upon review, acceptance of the donation is determined in the sole discretion of the City to not be in the best interests of the City.

8. The City does not provide legal, accounting, tax or other such advice to donors. Each donor is ultimately responsible for ensuring the donor's proposed donation meets and furthers the donor's charitable, financial, and estate planning goals.

As such, each donor is encouraged to meet with a professional advisor before making any donation to the City.

9. On behalf of the City and depending on the amount of an individual donation, the City Manager, or the City Council must determine whether an expenditure of City funds, either a direct outlay of City funds or the use of City employees and materials, is associated with or required by acceptance of that individual donation prior to acceptance.

10. The donation must be used for official City business, and not for political activities or other personal business.

Donations may not confer personal benefit to any City employee or City official.

11. No undue public benefit or similar advantage is to accrue to the donor or to any person affiliated with, related to, or closely connected to the donor because of the donation.

12. A donor may restrict a donation for a particular City department, location or purpose, but not designate the City official who may use the donation.

13. If required, the City will report a donation made to the City to the Fair Political Practices Commission (FPPC) in accordance with the timelines and directives described in title 2, section 18944 of the California Code of Regulations.

14. If a donation to the City is made at an elected City official's behest from a single source in a calendar year, and the donation meets or exceeds the amount established by the FPPC, the elected City official must file a FPPC Form 803 with the City Clerk disclosing this information.

15. The City department or office administering the donation is responsible for acknowledging receipt of and thanking, on behalf of the City, the donors of donations.

16. The City shall comply with all applicable laws and regulations of the Internal Revenue Service regarding the acceptance of donations.

17. The City department or office administering the donation shall work with the Finance Director or his or her designee to determine the appropriate accounting for the donation. 140

City of Beaumont -Finance Department Policies and Procedures Manual 2025

18. Donors are required to advise the City if the donor is making a donation to the City on a date that falls within thirty (90) days from when the donor, or the donor's organization or company, was, is, or plans to be involved with an application for a City permit or planning approval or with responding to an active City solicitation for goods and/or services.

Policy
Unrestricted Donations of Monetary or Tangible Items
All donations to the City shall immediately be submitted for consideration for acceptance. City staff shall review every donation and determine if the benefits to be derived warrant acceptance of the donation.

Unrestricted monetary donations will be deposited into the City's Other Special Revenue Fund.

Council Notification: The Finance Department shall notify the City Council on an annual basis of all accepted and rejected monetary donations received and processed.

Restricted Donations of Monetary or Tangible Items
The City Manager's Office with the support of the Executive staff will determine whether to accept or reject the donation based on whether the donation:
• is in the City's best interest and is consistent with applicable City ordinances, resolutions, and policies • has any special restrictions and if so, if those restrictions are acceptable to the City • obligates the City to make an immediate or initial City expenditure which has not been included in the approved City budget
• creates a new, one-time or an on -going general maintenance obligation for the City.

Donations of Real Property
The City Council shall be responsible for authorizing acceptance of donations of real property.

The City Manager's Office shall administer the donation of real property, in conjunction with any other City departments deemed appropriate.

Donations of Trust and Endowment Funds
The Finance Department shall administer donations of trust and endowment funds in accordance with Generally Accepted Accounting Principles applying the relevant Governmental Accounting Standards Board pronouncements.

In general, endowments exist to invest resources for the purpose of generating income. As such, in order for a donation to be considered for the establishment of an endowment fund at the request of the donor, the City in its sole discretion shall apply minimum dollar amount thresholds in keeping with the best interests of the City.

Sponsorships
City sponsorships must align with the agency's mission and will be presented and evaluated in a non-discriminatory manner.

The City will ensure that all sponsorship opportunities are publicly advertised and accessible to a wide range of potential sponsors.
141

City of Beaumont -Finance Department Policies and Procedures Manual 2025 Sponsorship agreements should be formalized through written contracts that outline the terms, benefits, and obligations of both parties.

Sponsorship revenues must be used in accordance with applicable laws, budgets, and restrictions, and should support the intended program, event, or service.

The sponsorship will be deposited with the Finance Department and accounted for in accordance with Generally Accepted Accounting Principles.

If sponsorship involves programs funded by federal or state grants, the city will comply with additional regulations such as the Uniform Guidance for federal funds, to ensure no conflicts with grant conditions or objectives. 142

City of Beaumont -Finance Department Policies and Procedures Manual 2025 City of Beaumont Donation Acknowledgement Form
Finance Department
550E 6thSt
Beaumont, CA 92223
Phone: 951-572-3236

DONOR INFORMATION
Company/Individual:

Contact person:

Address:

City/State/Zip:

Phone: Email:

DONATION INFORMATION
Amount of Monetary Donation:

Stated Purpose for Donation:

Description of Gift or In -Kind Donation:

Valuation of Gift or In -Kind Donation:

Any Donor -Specified Restrictions on the Use of the Donation:

Donor Signature: Date Accepted: Signature of City Representative:

Thank you for your donation to the City of Beaumont.

The City Manager's Office/Finance Department will be in touch with you shortly.

Your generosity is appreciated.
143

BEAUMON
-C A L I F O R N !IT
-
Staff Report
TO: City Council
FROM: Jennifer Ustation, Finance Director
DATE August 19, 2025
SUBJECT: FY2024-2025 4th Quarter Investment Report
Description: Report on the City's investments for the months of April through June 2025.

Background and Analysis:

In accordance with Government Code Section 53646(8)(1) and per the City's Investment Policy, the City Treasurer through the Finance Department shall submit to the Finance Committee a quarterly report that will then be taken to the City Council.

Staff have prepared the investment reports and certification as of quarter ending June 30, 2025. A summary of bank activity by each month in the quarter is provided below.

BANK BALANCES 4th QTR FY 24-25

CITIBANK ACCOUNTS
Wells Fargo

GENERAL
Sweep
HCN

PAYROLL
Payroll Sweep Account

GAS TAX
# April 2025
May 2025 June 2025
52455 $ 3, 263, 830.00 $ 3, 261, 343.00 $ 3, 288, 540.00 $ 24, 257,162.12 $44,289,808.36 $ 32, 508,190.65
$ 27, 520, 992.12 $47,551,151.36 $ 35, 796, 730.65
50301 $ - $ -
6209 $ 4,151, 563.15 $ 1, 813, 766.38
21901 $ 4, 831, 797.05 $ 5, 040, 720.54
EVIDENCE AND SEIZURE FUND 20042 $ 214,988.14 $ 215,465.24 CONSTRUCTION 20048 $ 4,211,268.67 $ 4,220,614.23

US BANK

INVESTMENT PORTFOLIO

LIQUIDITY FUND
LAIF

CALIFORNIA CLASS
PARS
$ 4, 943, 324.47
$ 5, 339, 726.08
$ 215, 959.33
$ 4, 230, 292.73
$ 13, 409, 617.01 $11,290,566.39 $ 14, 729, 302.61
10770 $ 75,149, 065.34 $75,324,458.09 $ 75, 706, 279.63 13574 $ 21, 087.45 $ 21,155.69 $ 21, 226.10
$ 75,170,152.79 $75,345,613.78 $ 75, 727, 505.73
3-056 $ 52,351,059.37 $ 52,351,059.37 $ 52,351,059.37
0001 $ 40, 317, 741.22 $40,466,780.02 $ 40, 611, 318.61 3, 568, 858.27 $ 3, 653, 037.29 $ 4, 372, 255.97
The significant transactions during the quarter were as follows:
• LAIF Q3 interest of $570,614.79 was received in April. • Net income received for the quarter on the portfolio managed by Public Trust is $845,067.68.
• Interest received for the quarter on the Wells Fargo Sweep account is $310,606.63.
• Interest received for the quarter on the HCN accounts is $84,173.91. • Interest earned in the CA Class fund for the quarter is $438,644.93. • The PARS investment gain for the quarter is $197,087.94. • One BMO CD is set to mature on July 29, 2025, and was re -invested in a 6 - month CD at 3.61% interest rate.

This report was presented to the Financial Audit Committee on July 28, 2025.

Fiscal Impact:

There is no direct fiscal impact resulting from the receipt and filing of this investment report. However, the City's investment portfolio generated a total of $2,446,195.88 in interest income and investment gains during the quarter ending June 30, 2025. These earnings support the City's General Fund and other operating and capital improvement funds, thereby contributing to the City's overall financial health. The reinvestment of the maturing BMO CD into a 6 -month CD at a rate of 3.61 % is expected to continue optimizing investment returns while maintaining appropriate liquidity and risk management.

The estimated cost to prepare this report is $273.

Recommended Action:

Receive and file report.

Attachments:

A. Pooled Cash Investments Holding Report as of June 30, 2025 B. Pooled Cash Report as of June 30, 2025
C. Bank Balances as of June 30, 2025
D. Investment Certification for Quarter Ending June 30, 2025 E. Zions Bank Security Listings June 30, 2025
F. Public Trust Board Report for period ending June 30, 2025 G. PARS Statement for June 30, 2025

BEAUMONT

CITY OF BEAUMONT

POOLED INVESTMENT PORTFOLIO HOLDINGS
June 30, 2025

DESCRIPTION OF SECURITY
COUPON
RATE

MATURITY
DATE
*INVEST
RATING
PURCH
DATE

COST VALUE

MARKET VALUE
Estimated
Current Yield
Deposit Accounts
Wells Fargo Checking (Pooled Cash)
Wells Fargo Sweep Account
HCN - Payroll
HCN - Payroll Sweep
HCN - Gas Tax
HCN - Evidence and Seizure Fund
HCN - Construction
Certificates of Deposit
BMO Harris Bank
BMO Harris Bank
BMO Harris Bank
N/A
N/A
N/A
N/A

0.1 0.1

0.1 4.15%

3.32%

3.89%
N/A
N/A
N/A
N/A
N/A
N/A
N/A
7/29/2025
5/2/2026
2/2/2026
NR
NR
NR
NR
NR
NR
NR
NR
NR
NR
N/A
N/A
N/A
N/A
N/A
N/A
N/A
7/30/2024
8/2/2023
8/5/2024
3,288,540.00
32,508,190.65
4,943,324.47
5,339,726.08
215,959.33
4,230,292.73
2,000,000.00
1,500,000.00
1,500,000.00
3,288,540.00
32,508,190.65
4,943,324.47
5,339,726.08
215,959.33
4,230,292.73
50,526,033.26
2,098,258.41
1,632,736.97
1,579,202.50
Local Agency Investment Fund (LAIF)
N/A
Varies
NR
Varies
52,351,059.37
52,351,059.37
California CLASS
N/A
N/A
NR
N/A
40,611,318.61
40,611,318.61
Cash & Equivalents
Cash & Equivalents
Public Trust
Fixed Income Securities
Public Trust
Cash & Equivalents
Cash and Investment Held by Third Party Trustee (Zions Bank)

5.06% N/A NR N/A 102,933,567.62 102,933,567.62
N/A
Cash and Investment Held by Third Party Trustee (US Bank) N/A
Varies Varies
Varies
NR
N/A
Varies
812,893.71
75,706,279.63
812,893.71
76,680,996.77
Cash and Investment Held by Third Party Trustee (PARS Pension 115 Trust) 4,372,255.97
4,372,255.97

4.21%

0.00%

2.30%

2.73%

2.73%

2.73%

4.27%

4.34%

3.94%

3.84%

Pooled Cash Report

BEAUMONT
ACCOUNT #
City of Beaumont, CA
For the Period Ending 6/30/2025

ACCOUNT NAME

BEGINNING

BALANCE

CURRENT

ACTIVITY

CURRENT

BALANCE

CLAIM ON CASH
100-0000-1000-0000
100-0000-1000-000A
120-0000-1000-0000
150-0000-1000-0000
200-0000-1000-0000
201-0000-1000-0000
201-0000-1000-000A
202-0000-1000-0000
202-0000-1000-000A
205-0000-1000-0000
210-0000-1000-0000
210-0000-1000-000A
215-0000-1000-0000
220-0000-1000-0000
225-0000-1000-0000
225-0000-1000-000A
230-0000-1000-0000
240-0000-1000-0000
250-0000-1000-0000
255-0000-1000-0000
255-0000-1000-000A
260-0000-1000-0000
265-0000-1000-0000
300-0000-1000-0000
500-0000-1000-0000
505-0000-1000-0000
510-0000-1000-0000
510-0000-1000-000A
550-0000-1000-0000
552-0000-1000-0000
552-0000-1000-000A
554-0000-1000-0000
555-0000-1000-0000
555-0000-1000-000A
556-0000-1000-0000
556-0000-1000-000A
557-0000-1000-0000
558-0000-1000-0000
558-0000-1000-000A
559-0000-1000-0000
559-0000-1000-000A
560-0000-1000-0000
560-0000-1000-000A
561-0000-1000-0000
562-0000-1000-0000
562-0000-1000-000A
563-0000-1000-0000
564-0000-1000-0000
564-0000-1000-000A
565-0000-1000-0000
566-0000-1000-0000
567-0000-1000-0000
567-0000-1000-000A

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH - HELD FOR PROJECTS

CLAIM ON CASH

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH
Claim on Cash -Held for Projects

FOR PROJECTS

FOR PROJECTS

FOR PROJECTS

FOR PROJECTS

FOR PROJECTS

FOR PROJECTS

HELD FOR PROJECTS
(161,823,149.55)

0.00 6,814,149.30

0.00 (402,165.12)
(653,458.58)

0.00 2,400,462.74

0.00 219,741.10
40,692.20

0.00 (910,866.40)
479,143.00
(23,723.20)

0.00 114,992.85
645,997.33
1,441,146.01
3,868,179.51

0.00 1,669,985.82
(3,726.04)

0.00 48,647,903.62

0.00 10,192,356.06

0.00 8,198.36
1,375,533.58

0.00 284,437.94
3,324,886.70

0.00 1,208,722.33

0.00 27,024.38
2,503,813.15

0.00 2,135,691.90

0.00 1,762,494.64

0.00 (1,856.58)
15,144,786.47

0.00 3,519.31
4,850,012.40

0.00 1,759.67
1,317,570.04
2,087,585.77

0.00 (2,300,401.62)

0.00 (575,000.00)

0.00 0.00

0.00 0.00
76,217.15

0.00 18,842.25

0.00 0.00
(1,004.99)
(24,764.49)

0.00 0.00

0.00 14,121.83

0.00 (1,619,728.50)

0.00 (793,962.00)
3,726.04

0.00 14, 301,444.20

0.00 (3,726.04)

0.00 0.00
2,122.44

0.00 184.56
5,721.36

0.00 0.00

0.00 2,008.68
(50,279.28)

0.00 3,968.04

0.00 1,738.55

0.00 294,989.29
(228,376.45)

0.00 184.56
2,676.12

0.00 92.28
119.98
1,295.07

0.00 (164,123, 551.17)

0.00 6,239,149.30

0.00 (402,165.12)
(653,458.58)

0.00 2,476,679.89

0.00 238,583.35
40,692.20

0.00 (911,871.39)
454,378.51
(23,723.20)

0.00 114,992.85
660,119.16
1,441,146.01
2,248,451.01

0.00 876,023.82

0.00 0.00
62,949,347.82

0.00 10,188,630.02

0.00 8,198.36
1,377,656.02

0.00 284,622.50
3,330,608.06

0.00 1,208,722.33

0.00 29,033.06
2,453,533.87

0.00 2,139,659.94

0.00 1,764,233.19

0.00 293,132.71
14,916,410.02

0.00 3,703.87
4,852,688.52

0.00 1,851.95
1,317,690.02
2,088,880.84

0.00 TYLERHOST\SYSTEM

7.2

ACCOUNT #
568-0000-1000-0000
568-0000-1000-000A
569-0000-1000-0000
569-0000-1000-000A
570-0000-1000-0000
600-0000-1000-0000
700-0000-1000-0000
700-0000-1000-000A
705-0000-1000-0000
705-0000-1000-000A
710-0000-1000-0000
710-0000-1000-000B
750-0000-1000-0000
755-0000-1000-0000
760-0000-1000-0000
840-0000-1000-0000
850-0000-1000-0000
855-0000-1000-0000
860-0000-1000-0000
870-0000-1000-0000
880-0000-1000-0000
890-0000-1000-0000

TOTAL CLAIM ON CASH

CASH IN BANK
Cash in Bank
100-0000-1010-0000
100-0000-1011-0000
100-0000-1013-0000
100-0000-1014-0000
100-0000-1015-0000
100-0000-1016-0000
100-0000-1020-0000
100-0000-1027-0000
100-0000-1028-0000
100-0000-1029-0000
100-0000-1031-0000
100-0000-1032-0000
100-0000-1033-0000
100-0000-1034-0000
999-0000-1010-0000
999-0000-1015-0000
TOTAL: Cash in Bank
Wages Payable
999-0000-2099-0000
TOTAL: Wages Payable

TOTAL CASH IN BANK

DUE TO OTHER FUNDS
100-0000-2400-0000
205-0000-2400-0000
215-0000-2400-0000
600-0000-2400-0000
700-0000-2400-0000
710-0000-2400-0000
750-0000-2400-0000
870-0000-2400-0000
999-0000-2400-0000

ACCOUNT NAME

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

RESTRICTED CASH FOR PROJECTS

CLAIM ON CASH
Claim on Cash -Held for Projects

CLAIM ON CASH
Claim on Cash - Repair and Replace Fund

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH

CLAIM ON CASH
WELLS FARGO **455

WELLS FARGO SWEEP
HCN BANK **101
HCN BANK **901

WELLS FARGO - WORKERS COMP

PAYROLL SWEEP ACCOUNT

CASH - LAIF

US BANK - TRUSTEE
US BANK - PARS 115 TRUST

US BANK- LIQUIDITY FUNDS
BMO - CD #9194
BMO - CD #9195
BMO - CD #9193

CALIFORNIA CLASS INVESTMENT

WF POOLED CASH

HCN PAYROLL CASH

WAGES PAYABLE

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUND

DUE TO OTHER FUNDS

BEGINNING

BALANCE
1,856,283.36

0.00 4,602,946.76

0.00 5,211,289.43
6,821,692.53
8,698,699.36

0.00 11,740,994.61

0.00 (1,497,811.05)
1,943,871.39
1,420,494.76
373,030.97
(57,146.69)
12,894,977.71

0.00 0.00
63,212.16

0.00 0.00

0.00 2,824,376.01

0.00 44,216,616.49

0.00 0.00
142,136.35
1,813,766.38
52,351,059.37
75,324,458.09
3,653,037.29
21,155.69
1,632,736.97
1,579,202.50
2,098,258.41
40,466,779.96
2,554,880.80
(154,849.43)
225,699,238.87
424,344.67
424,344.67
226,123,583.54

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
2,824,376.01

CURRENT

ACTIVITY

0.00 0.00
1,585.80

0.00 143,741.02
320,596.22
494,335.19

0.00 28,145.40

0.00 (38,317.36)

0.00 (126,682.33)

0.00 0.00
(10,476,576.44)
(300,000.00)

0.00 39,150.76

0.00 0.00

0.00 (781,812.71)

0.00 (11,718,984.02)

0.00 0.00
21,817.20
3,129,558.09

0.00 381,821.54
719,218.68

70.41 0.00

0.00 0.00
144,538.59
(381,911.16)
121,467.59
(7,582,403.08)
(521,369.14)
(521,369.14)
(8,103,772.22)

CURRENT

BALANCE
1,856,283.36

0.00 4,604,532.56

0.00 5,355,030.45
7,142,288.75
9,193,034.55

0.00 11, 769,140.01

0.00 (1,536,128.41)
1,943,871.39
1,293,812.43
373,030.97
(57,146.69)
2,418,401.27
(300,000.00)

0.00 102,362.92

0.00 0.00

0.00 2,042,563.30

0.00 32,497,632.47

0.00 0.00
163,953.55
4,943,324.47
52,351,059.37
75,706,279.63
4,372,255.97
21,226.10
1,632,736.97
1,579,202.50
2,098,258.41
40,611,318.55
2,172,969.64
(33,381.84)
218,116,835.79
(97,024.47)
(97,024.47)
218,019,811.32

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(781,812.71) 2,042,563.30
TYLERHOST\SYSTEM

7.2

ACCOUNT # ACCOUNT NAME

BEGINNING CURRENT CURRENT

BALANCE ACTIVITY BALANCE
TOTAL DUE TO OTHER FUNDS 2,824,376.01
Claim on Cash
Cash in Bank
Difference
2,042,563.30
218,019,811.32
(215,977,248.02)
Claim on Cash
Due To Other Funds
Difference
2,042,563.30
2,042,563.30

0.00 (781,812.71) 2,042,563.30
Cash in Bank
Due To Other Funds
Difference
218,019,811.32
2,042,563.30
215,977,248.02
TYLERHOST\SYSTEM

7.21.2025

ACCOUNT # ACCOUNT NAME

BEGINNING CURRENT CURRENT

BALANCE ACTIVITY BALANCE

ACCOUNTS PAYABLE PENDING
100-0000-2001-0000 ACCOUNTS PAYABLE PENDING
120-0000-2001-0000 ACCOUNTS PAYABLE PENDING
150-0000-2001-0000 ACCOUNTS PAYABLE PENDING
200-0000-2001-0000 ACCOUNTS PAYABLE PENDING
201-0000-2001-0000 ACCOUNTS PAYABLE PENDING
202-0000-2001-0000 ACCOUNTS PAYABLE PENDING
205-0000-2001-0000 ACCOUNTS PAYABLE PENDING
210-0000-2001-0000 ACCOUNTS PAYABLE PENDING
215-0000-2001-0000 ACCOUNTS PAYABLE PENDING
220-0000-2001-0000 ACCOUNTS PAYABLE PENDING
225-0000-2001-0000 ACCOUNTS PAYABLE PENDING
230-0000-2001-0000 ACCOUNTS PAYABLE PENDING
240-0000-2001-0000 ACCOUNTS PAYABLE PENDING
250-0000-2001-0000 ACCOUNTS PAYABLE PENDING
255-0000-2001-0000 ACCOUNTS PAYABLE PENDING
260-0000-2001-0000 ACCOUNTS PAYABLE PENDING
265-0000-2001-0000 ACCOUNTS PAYABLE PENDING
300-0000-2001-0000 ACCOUNTS PAYABLE PENDING
500-0000-2001-0000 ACCOUNTS PAYABLE PENDING
505-0000-2001-0000 ACCOUNTS PAYABLE PENDING
510-0000-2001-0000 ACCOUNTS PAYABLE PENDING
550-0000-2001-0000 ACCOUNTS PAYABLE PENDING
552-0000-2001-0000 ACCOUNTS PAYABLE PENDING
554-0000-2001-0000 ACCOUNTS PAYABLE PENDING
555-0000-2001-0000 ACCOUNTS PAYABLE PENDING
556-0000-2001-0000 ACCOUNTS PAYABLE PENDING
557-0000-2001-0000 ACCOUNTS PAYABLE PENDING
558-0000-2001-0000 ACCOUNTS PAYABLE PENDING
559-0000-2001-0000 ACCOUNTS PAYABLE PENDING
560-0000-2001-0000 ACCOUNTS PAYABLE PENDING
561-0000-2001-0000 ACCOUNTS PAYABLE PENDING
562-0000-2001-0000 ACCOUNTS PAYABLE PENDING
563-0000-2001-0000 ACCOUNTS PAYABLE PENDING
564-0000-2001-0000 ACCOUNTS PAYABLE PENDING
565-0000-2001-0000 ACCOUNTS PAYABLE PENDING
566-0000-2001-0000 ACCOUNTS PAYABLE PENDING
567-0000-2001-0000 ACCOUNTS PAYABLE PENDING
568-0000-2001-0000 ACCOUNTS PAYABLE PENDING
569-0000-2001-0000 ACCOUNTS PAYABLE PENDING
570-0000-2001-0000 ACCOUNTS PAYABLE PENDING
600-0000-2001-0000 ACCOUNTS PAYABLE PENDING
700-0000-2001-0000 ACCOUNTS PAYABLE PENDING
705-0000-2001-0000 ACCOUNTS PAYABLE PENDING
710-0000-2001-0000 ACCOUNTS PAYABLE PENDING
750-0000-2001-0000 ACCOUNTS PAYABLE PENDING
755-0000-2001-0000 ACCOUNTS PAYABLE PENDING
760-0000-2001-0000 ACCOUNTS PAYABLE PENDING
840-0000-2001-0000 ACCOUNTS PAYABLE PENDING
850-0000-2001-0000 ACCOUNTS PAYABLE PENDING
855-0000-2001-0000 ACCOUNTS PAYABLE PENDING
860-0000-2001-0000 ACCOUNTS PAYABLE PENDING
870-0000-2001-0000 ACCOUNTS PAYABLE PENDING
880-0000-2001-0000 ACCOUNTS PAYABLE PENDING
890-0000-2001-0000 ACCOUNTS PAYABLE PENDING

TOTAL ACCOUNTS PAYABLE PENDING

DUE FROM OTHER FUNDS
100-0000-1900-0000
510-0000-1900-0000
600-0000-1900-0000

DUE FROM OTHER FUND

DUE FROM OTHER FUND

DUE FROM OTHER FUND
140,514.04 2,680,922.65 2,821,436.69

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 11,250.00 11,250.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 1,383,146.40 1,383,146.40

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 176,494.43 176,494.43

0.00 0.00 0.00
11,759.58 120,169.26 131,928.84

0.00 0.00 0.00

0.00 1,162,077.44 1,162,077.44
3,592.52 31,916.12 35,508.64

0.00 0.00 0.00

0.00 11, 040.68 11, 040.68

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
155,866.14 5,577,016.98 5,732,883.12

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 TYLERHOST\SYSTEM

7.2

ACCOUNT # ACCOUNT NAME

BEGINNING CURRENT CURRENT

BALANCE ACTIVITY BALANCE
700-0000-1900-0000 DUE FROM OTHER FUND
705-0000-1900-0000 DUE FROM OTHER FUND
750-0000-1900-0000 DUE FROM OTHER FUND
850-0000-1900-0000 DUE FROM OTHER FUND
870-0000-1900-0000 DUE FROM OTHER FUND
999-0000-1900-0100 DUE FROM FUND 100
999-0000-1900-0110 DUE FROM FUND 110
999-0000-1900-0120 DUE FROM FUND 120
999-0000-1900-0150 DUE FROM FUND 150
999-0000-1900-0200 DUE FROM FUND 200
999-0000-1900-0201 DUE FROM FUND 201
999-0000-1900-0202 DUE FROM FUND 202
999-0000-1900-0205 DUE FROM FUND 205
999-0000-1900-0210 DUE FROM FUND 210
999-0000-1900-0215 DUE FROM FUND 215
999-0000-1900-0220 DUE FROM FUND 220
999-0000-1900-0225 DUE FROM FUND 225
999-0000-1900-0230 DUE FROM FUND 230
999-0000-1900-0240 DUE FROM FUND 240
999-0000-1900-0250 DUE FROM FUND 250
999-0000-1900-0255 DUE FROM FUND 255
999-0000-1900-0260 DUE FROM FUND 260
999-0000-1900-0265 DUE FROM FUND 265
999-0000-1900-0300 DUE FROM FUND 300
999-0000-1900-0500 DUE FROM FUND 500
999-0000-1900-0505 DUE FROM FUND 505
999-0000-1900-0510 DUE FROM FUND 510
999-0000-1900-0550 DUE FROM FUND 550
999-0000-1900-0552 DUE FROM FUND 552
999-0000-1900-0554 DUE FROM FUND 554
999-0000-1900-0555 DUE FROM FUND 555
999-0000-1900-0556 DUE FROM FUND 556
999-0000-1900-0557 DUE FROM FUND 557
999-0000-1900-0558 DUE FROM FUND 558
999-0000-1900-0559 DUE FROM FUND 559
999-0000-1900-0560 DUE FROM FUND 560
999-0000-1900-0561 DUE FROM OTHER FUNDS
999-0000-1900-0562 DUE FROM FUND 562
999-0000-1900-0563 DUE FROM FUND 563
999-0000-1900-0564 DUE FROM FUND 564
999-0000-1900-0565 DUE FROM FUND 565
999-0000-1900-0566 DUE FROM FUND 566
999-0000-1900-0567 DUE FROM FUND 567
999-0000-1900-0568 DUE FROM FUND 568
999-0000-1900-0569 DUE FROM FUND 569
999-0000-1900-0570 DUE FROM FUND 570
999-0000-1900-0600 DUE FROM FUND 600
999-0000-1900-0700 DUE FROM FUND 700
999-0000-1900-0705 DUE FROM FUND 705
999-0000-1900-0710 DUE FROM FUND 710
999-0000-1900-0750 DUE FROM FUND 750
999-0000-1900-0755 DUE FROM FUND 755
999-0000-1900-0760 DUE FROM FUND 760
999-0000-1900-0840 DUE FROM FUND 840
999-0000-1900-0850 DUE FROM FUND 850
999-0000-1900-0855 DUE FROM FUND 855
999-0000-1900-0860 DUE FROM FUND 860
999-0000-1900-0870 DUE FROM FUND 870
999-0000-1900-0880 DUE FROM FUND 880
999-0000-1900-0890 DUE FROM FUND 890

0.00 0.00

0.00 0.00

0.00 (140,514.04)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (11,759.58)

0.00 0.00
(3,592.52)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(2,680,922.65)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (11, 250.00)

0.00 0.00

0.00 0.00
(1,383,146.40)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(176,494.43)

0.00 (120,169.26)

0.00 (1,162,077.44)
(31,916.12)

0.00 (11,040.68)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(2,821,436.69)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 (11, 250.00)

0.00 0.00

0.00 0.00
(1,383,146.40)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.00
(176,494.43)

0.00 (131,928.84)

0.00 (1,162,077.44)
(35,508.64)

0.00 (11,040.68)

0.00 0.00

0.00 0.00

0.00 0.00

0.00 TYLERHOST\SYSTEM

7.2

ACCOUNT # ACCOUNT NAME

BEGINNING CURRENT CURRENT

BALANCE ACTIVITY BALANCE
TOTAL DUE FROM OTHER FUNDS (155,866.14)

ACCOUNTS PAYABLE
100-0000-2000-0000 ACCOUNTS PAYABLE
200-0000-2000-0000 ACCOUNTS PAYABLE
205-0000-2000-0000 ACCOUNTS PAYABLE
215-0000-2000-0000 ACCOUNTS PAYABLE
220-0000-2000-0000 ACCOUNTS PAYABLE
240-0000-2000-0000 ACCOUNTS PAYABLE
550-0000-2000-0000 ACCOUNTS PAYABLE
600-0000-2000-0000 ACCOUNTS PAYABLE
700-0000-2000-0000 ACCOUNTS PAYABLE
750-0000-2000-0000 ACCOUNTS PAYABLE
880-0000-2000-0000 ACCOUNTS PAYABLE
999-0000-2000-0000 ACCOUNTS PAYABLE

TOTAL ACCOUNTS PAYABLE
AP Pending
Due From Other Funds
Difference
5,732,883.12 AP Pending
5,732,883.12 Accounts Payable

0.00 Difference
(5,577,016.98) (5,732,883.12)
(0.03) 0.00 (0.03)

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00

0.00 0.00 0.00
155,866.17 5,577,016.98 5,732,883.15
155,866.14 5,577,016.98 5,732,883.12
5,732,883.12 Due From Other Funds
5,732,883.12 Accounts Payable

0.00 Difference
5,732,883.12
5,732,883.12

0.00 TYLERHOST\SYSTEM

7.21.2025

BANK BALANCES 4th QTR FY 24-25

CITIBANK ACCOUNTS
Wells Fargo

GENERAL
Sweep
HCN

PAYROLL
Payroll Sweep Account

GAS TAX

EVIDENCE AND SEIZURE FUND

CONSTRUCTION

US BANK

INVESTMENT PORTFOLIO

LIQUIDITY FUND
LAIF

CALIFORNIA CLASS
PARS
# April 2025
May 2025 June 2025
52455 $ 3,263,830.00 $ 3,261,343.00 $ 3,288,540.00
$ 24,257,162.12 $ 44,289,808.36 $ 32,508,190.65
$ 27,520,992.12 $ 47,551,151.36 $ 35,796,730.65
50301 $ - $ - $
6209 $ 4,151,563.15 $ 1,813,766.38 $
21901 $ 4,831,797.05 $ 5,040,720.54 $
20042 $ 214,988.14 $ 215,465.24 $
20048 $ 4,211,268.67 $ 4,220,614.23 $
4,943,324.47
5,339,726.08
215,959.33
4,230,292.73
$ 13,409,617.01 $ 11,290,566.39 $ 14,729,302.61
10770 $ 75,149,065.34 $ 75,324,458.09 $ 75,706,279.63
13574 $ 21,087.45 $ 21,155.69 $ 21,226.10
$ 75,170,152.79 $ 75,345,613.78 $ 75,727,505.73
3-056 $ 52,351,059.37 $ 52,351,059.37 $ 52,351,059.37
0001 $ 40,317,741.22 $ 40,466,780.02
$ 40,611,318.61
3,568,858.27 $ 3,653,037.29
4,372,255.97

City of Beaumont
Investment Report
For the Quarter Ended
June 30, 2025
990£ 40 9017 abed
I certify that this report accurately reflects all City investments, and it is in conformity with the Investment Policy as appr oved by the City Council on May 18,2021 which complies with the California G overnment Code. A copy of this Investment policy is available in the City of Beaumont Finance Department. The investment program herein pr ovides sufficient cash fl ow liquidity to meet its expenditures obligations within the cash flow needs for the next sixteen months of budgeted and estimated budgeted expenditures.

Jennifer Ustation
Finance Director
July 21, 2025

880£ 40 L017 abed

HOLDINGS
Co nsolidation Name:

Processing Date:

Investment Category
M oney Market Funds - Taxable
Money Market Funds - Taxable
Mo ney Market Funds - Taxable
Money Market Funds - Taxable
Mo ney Market Funds -Taxable
Money M arket Funds - Taxable
Money M arket Funds -Taxable
Money Market Funds -Taxable
Money Market funds - Taxable
Money Market Funds - Taxable
Money M arket Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Mo ney Market Funds -Taxable
Money Market Funds -Taxable
M oney M arket Funds - Taxable
Mo ney Market Funds -Taxable
M oney Market Funds - Taxable
M oney Market Funds - Taxable
M oney Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Fun ds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Mo ney Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money M arket Funds - Taxable
Money M arket Funds - Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
M oney Market Funds - Taxable
Zi ons Bank
ALL
06/30/2025
Asset Name Rate
Account Name Cost Basis($) Unit Value Market Value(S) Accrued Inc($) Estimated Ann Inc ($) Curr Yield %Port Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB Ser A IA 7A1 Revenue 255,301.09 1 .0000 255,301 .09 315.90 10,311.22 4 .04 0 .63 Fidelity Treasury Portfolio H FCEXX 4 .039 Beaumont FA LARRB Ser A 7A1 Interest 11,789.97 1.0000 11,789.97 38.80 476 .18 4.04 0.03 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB Ser A 7A1 Reserve 673,300.00 1.0000 673,300 .00 2,228.80 27,193.54 4.04 1 .66 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB Ser A 7A1 Residual 63,514 .96 1.0000 63,51496 210 .27 2,565 .27 4 .04 0 .16 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 20156 IA 19A Revenue 218,861.35 1.0000 218,861.35 459 .85 8,839.47 4.04 0.54 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015B IA 19A Interest 36,357.25 1.0000 36 ,357.25 120 .41 1,468.41 4 .04 0.09 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015B IA 19A Principal 0.64 1.0000 0.64 0.00 0.03 4.69 0 .00 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015B IA 19A Reserve 1,521,141.30 1.0000 1,521,141.30 5,034 .81 61,436 .54 4 .04 3 .75 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015B IA 19A Expense 25,462.95 1.0000 25,462.95 8 433 1,028.41 4.04 0 .06 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015B IA 19A Residual 111,380 .74 1.0000 111,380.74 368 .64 4,498.50 4.04 0.27 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA L ARRB 20158 IA 19A Redempt 300.79 1 .0000 300 .79 0.90 12.15 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015B IA 19A TTE 254.17 1 .0000 254 .17 0.90 10.27 4.04 0 .00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015C IA 18 Revenue 30,463.44 1.0000 30,463.44 100.88 1,230.37 4.04 0.08 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015C IA 18 Interest 9,319.53 1 .0000 9,319 .53 30.90 376.40 404 0.02 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015C IA 18 Reserve 389,916.56 1.0000 389,916.56 1,290 .55 15,748.13 4.04 0 .96 Fidelity Treasury Portf olio II FCEXX 4.039 Beaumont FA LARRB 2015C IA 18 Residual 28,020 .42 1 .0000 2 8020.42 92.78 1,131 .70 4 .04 0.07 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015C IA 18 TTE 66.16 1.0000 66.16 0.30 2.67 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4039 Beaumont FA LARRB 2015D IA 16 Revenue 19,413 .28 1 .0000 19,413 .28 6426 784.07 4 .04 0.05 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015D IA 16 Interest 13,519.72 1.0000 13,519.72 4475 546 .04 4.04 0.03 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015D IA 16 Reserve 577,371.59 1 .0000 577,371.59 1,911.05 23,319 .14 4 .04 1 .42 FidelityTreasury Portfolio II FCEXX 4 .039 Beaumont FA LARRB 2015D IA 16 Residual 67,458.02 1.0000 67 ,458.02 223.24 2,724.52 4.04 0.17 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont FA LARRB 2015D IA 16 TTE 95.03 1 .0000 95 .03 0.30 3.84 404 0.00 Fidelity Treasury Po rtfo lio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C Spec Tax Fd 1,194,200 .93 1.0000 1,194,200.93 3,024.69 48,231 .92 4.04 2 .95 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C Interest 40,577.24 1.0000 40,577 .24 134.28 1,638.85 4.04 0.10 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C Principal 1,136.16 1 .0000 1,136 .16 3 .90 45 .89 4.04 0 .00 Fidelity Treasury Portfo lio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C 2017A Reserve 159,078 .01 1 .0000 159,078 .01 526.51 6,424.91 4.04 0.39 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C Admin Exp 70 .94 1.0000 70.94 0.30 2.87 4.05 0 .00 Fidelity Treasury Portfo lio II FCEXX 4.039 Beaumont CFD 93-1 IA BC 2017A Redempt 2,016.37 1.0000 2,016 .37 6.60 81.44 404 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA BC 2018 Reserve 1,489,344 .28 1.0000 1,489,344.28 4,929 .53 60 ,152.31 4 .04 3.68 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8C 2017A Rate Stab 176,544.45 1 .0000 176,544 .45 584.32 7,130.36 4.04 0.44 Fidelity Treasury Portfolio II FCEXX 4039 Beaumont CFD 93-11A 8C 2017A Residual 629,431.64 1.0000 629431.64 2,083.31 25,421.77 4 .04 1 .55 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1 IA 8D Spec Tax Fd 347,742.99 1.0000 347,742 .99 86 459 14,044.80 4.04 0.86 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8D Interest 16,549.53 1 .0000 16,549 .53 54 .73 668.41 4 .04 0.04 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1 IA 8D Principal 222.97 1.0000 222.97 0.60 9.01 4 .04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8D 2017A Reser ve 13,272 .46 1 .0000 13,272 .46 43.88 536.05 4.04 0 .03 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 80 Admin Exp 70.93 1.0000 70.93 0.30 2.86 4.03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 80 2018A Reserve 662,107.70 1 .0000 662,107 .70 2,191.50 26,741 .50 4.04 1 .63 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1 IA 8D Surplus 199,175 .34 1.0000 199,175.34 65925 8,044 .38 484 0 .49 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1 IA 14 2017A Spec Tax 539,821.57 1.0000 539 ,821 .57 1,439 .48 21,802 .56 4.04 1.33 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14 2017A Interest 3,797 .82 1.0000 3,797 .82 12 .60 153 .39 4 .04 0.01 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 142017A Principal 1,211.50 1.0000 1,211.50 3.90 48.93 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-11A 14 2017A Reserve 154,086.62 1.0000 154,086.62 509 .99 6,223.32 4.04 0.38 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumo nt CFD 93-1 IA 14 2017A Admin Exp 70 .93 1 .0000 70.93 0 .30 2.86 4.03 0 .00 Fidelity Treasury Portfolio II FCEXX 4 039 Beaum ont CFD 93-1 IA 14 2017A Redempt 5,183.42 1.0000 5,183.42 17.10 209 .35 404 0.01 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1 IA 14 2017A Sp M an Red 1,592.39 1.0000 1,592.39 5.40 64.31 4.04 0.00 Fidelity Treasury Portfo lio ll FCEXX 4.039 Beaumont CFD 93-1 IA 142017A Surplus 92,202.59 1 .0000 92,202.59 305.18 3,723.92 4.04 0.23 Fidelity Treasury Portfolio ll FCEXX 4. 039 Beaumont CFD 93-1 IA 14A Spec Tax 963,871.82 1.0000 963,871.82 2,603 .92 38,929.29 4 .04 2.38 Fidelity Treasury Po rtfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14A 2017A Interest 7,037.21 1 .0000 7,037.21 23.40 284 .22 484 0.02 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14A 2017A Principal 2,087 .26 1 .0000 2,087.26 6 .90 84 .30 4 .04 0.01 Fidelity Treasury Portfolio II FCEXX 4.039 Beaum ont CFD 93-1 IA 14A 2017A Reserve 284,205.52 1.0000 284,205.52 940.67 11,478.62 4.04 0 .70 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14A Admin Exp 70.93 1 .0000 70.93 0.30 2.86 4.03 0.00 Fidelity Treasury Portfo lio II FCEXX 4. 039 Beaumo nt CFD 93-1 IA 14A 2017A Redempt 11,068.68 1.0000 11,068 .68 36 .65 447 .05 404 0.03 Fidelity Treasury Portfolio II FCEXX 4 039 Beaumont CFD 93-1 IA 14A 2017A Sp M an Re 4,228. 37 1.0000 4,228.37 14.10 170.78 4.04 0.01 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14A 2017A Surplus 172,426.61 1.0000 172426.61 570 .74 6,964 .04 4 .04 0 .43 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 148 Spec Tax 243,485.42 1.0000 243,485.42 633 .57 9,834.00 4.04 0.60 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 14B 2017A Interest 9,303. 50 1.0000 9,303 .50 30.83 375.75 404 0.02

800£ 40 e017 abed
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Mo ney Market Funds -Taxable
Money Market Funds -Taxable
Mo ney M arket Funds -Taxable
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Mo ney Market Funds -Taxable
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Mo ney Market Funds -Taxable
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M oney M arket Funds - Taxable
Morey Market Funds -Taxable
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Mo ney Market Funds -Taxable
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Money Market Funds -Taxable
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Money M arket Funds - Taxable
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Money Market Funds -Taxable
Money Market Funds - Taxable
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Money M arket Funds -Taxable
Money Market Funds -Taxable
Money M arket Funds -Taxable
Money Market Funds -Taxable
Money Market Funds -Taxable
Money Market Funds - Taxable
Money Market Funds -Taxable
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfoli o II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfoli o II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4 .039
FidelityTreasuryPortfoli o II FCEXX 4 .039
FideliryTreasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
FideliryTreasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasu ry Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
FldelltyTreasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasu ry Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Po rtfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Po rtfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
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Fidelity Treasury Po rtfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasu ry Portfolio II FCEXX 4. 039
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Fidelity Treasury Po rtfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Po rtfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasu ry Portfolio II FCEXX 4.039
Beaumont CFD 93-1 IA 148 2017A Principal 436 .95 1.0000 436.95 1.50 17 .65 4 .04 0.00 Beaumont CFD 93-1 IA 14B 2017A Reserve 389,904.04 1.0000 389,904 .04 1,290.53 15,747 .62 4.04 0 .96 Beaumont CFD 93-1 IA 146 Admin Exp 70.93 1 .0000 70 .93 0.30 2 .86 4.03 0.00 Beaumont CFD 93-1 IA 14B 2017A Surplus 60,164.62 1.0000 60,164.62 199.14 2,429.96 4.04 0 .15 Beaumont CFD 93-11A 19C Spec Tax 1,412,783.64 1 .0000 1,412,783 .64 3,717 .71 57,060.14 4.04 3.49 Beaumont CFD 93-1 IA 19C Interest 9,589.39 1.0000 9,589.39 31.80 387 .30 4 .04 0 .02 Beaumont CFD 93-1 IA 19C Principal 3,013 .58 1 .0000 3,013 .58 9.90 121.71 4.04 0.01 Beaumont CFD 93-1 IA 19C 2017A Reserve 382,412 .73 1.0000 382 ,412 .73 1,265 .74 15,445.06 4.04 0 .94 Beaumont CFD 93-1 IA 19C 2017A Constr 0.65 1 .0000 0.65 0.00 0 .03 4.62 0 .00 Beaumont CFD 93-1 IA 19C Admin Exp 70.93 1.0000 70.93 0.30 2.86 4.03 0 .00 Beaumont CFD 93-1 IA 19C 2017A Sp Man Re 929.56 1.0000 929 .56 3 .00 37 .54 4.04 0.00 Beaumont CFD 93-1 IA 19C 2021 Redempt 3,306 .81 1 .0000 3,306.81 10 .88 133.56 4.04 0.01 Beaumont CFD 93-1 IA 19C 2017A Surplus 285,222 .24 1.0000 285,222.24 944 .07 11,519.68 4 .04 0.70 Beaumont CFD 93-1 IA 8 Special Tax Fd 577,314.59 1.0000 577,314 .59 1,523.77 23,316.84 4 .04 1 .42 Beaumont CFD 93-1 IA 82017A Interest 3,995 .90 1.0000 3,995.90 13.20 161.39 4.04 0 .01 Beaumont CFD 93-1 IA 8 2017A Principal 1,265.94 1 .0000 1,265 .94 4.20 51.13 4 .04 0 .00 Beaum ont CFD 93-1 IA 8 2017A Reserve 162,052.31 1 .0000 162,052 .31 536 .36 6 ,545.04 4 .04 0 .40 Beaumont CFD 93-1 IA 8 2017A Admin Exp 70 .93 1 .0000 70 .93 0.30 2 .86 4 .03 0.00 Beaumont CFD 93-1 IA 8 2017A Surplus 105,964 .79 1 .0000 105,964 .79 350.77 4,279 .75 4 .04 0.26 Beaumont CFD 93-1 IA 8A Spec Tax 407,855.91 1 .0000 407,855.91 1,062.04 16,472 .67 4.04 1.01 Beaumont CFD 93-11A 8A 2017A Interest 3,082 .00 1 .0000 3,082 .00 10.20 124 .48 4 .04 0.01 Beaumont CFD 93-11A 8A 2017A Principal 828.48 1.0000 828.48 2 .70 33.46 4.04 0 .00 Beaumont CFD 93-1 IA 8A 2017A Reserve 123,149 .16 1.0000 123,149.16 407.64 4,973.80 4.04 0.30 Beaumont CFD 93-11A 8A Admin Exp 70 .93 1 .0000 70 .93 0.30 2 .86 4 .03 0 .00 Beaum ont CFD 93-11A 8A 2017A Surplus 99,180 .06 1.0000 99,180.06 328.32 4,005.73 4.04 0.24 Beaumont CFD 93-1 IA 882017A Spec Tax 343,833.56 1.0000 343,833 .56 882 .00 13,886 .90 4 .04 0 .85 Beaumont CFD 93-1 IA 8B 2017A Interest 2,710.74 1.0000 2,710.74 9 .00 109.48 4.04 0 .01 Beaumont CFD 93-1 IA 86 2017A Principal 659.47 1.0000 659 .47 2.10 26 .63 4 .04 0.00 Beaumont CFD 93-1 IA 86 2017A Reserve 107,356.69 1.0000 107,356.69 355.36 4,335.97 4.04 0.26 Beaumont CFD 93-1 IA 8BAdmin Exp 70.93 10000 70.93 0.30 2.86 4 .03 0.00 Beaumont CFD 93-1 IA 8B 2017A Surplus 95,903 .57 1.0000 95,903.57 317.45 3,873.40 4.04 0.24 Beaumont CFD 93-1 IA16 Ser 2015 Special 476,542.86 1.0000 476,542 .86 1,224 .00 19,246 .83 4.04 1 .18 Beaumont CFD 93-1 IA 162015 Int Acct 174 .07 1.0000 174.07 0.60 7.03 4.04 0.00 Beaumont CFD 93-11A 162015 Princ Acct 1,011.99 1 .0000 1,011.99 3 .30 40 87 4 .04 0.00 Beaumont CFD 93-1 IA 162015 Const Fund 106 ,248.69 1.0000 106,248.69 351.67 4,291.22 4 .04 0 .26 Beaumont CFD 93-1 IA 162015Admin Exp 59 ,505.94 1 .0000 59,505.94 196 .98 2,403.35 4.04 0.15 Beaumont CFD 93-1 IA 162015 Residual Fd 102,786.48 1 .0000 102,786.48 340 .21 4,151 .39 4.04 0.25 Beaumont CFD 93-1 IA162015TTE 29 .70 1.0000 29.70 0.00 1.20 4.04 0.00 Beaumont CFD 93-1 IA 19A Ser 2015 Specie 1,212,706.92 1 .0000 1,212,706.92 3,132 .21 48,979 .35 4 .04 2.99 Beaumont CFD 93-11A 19A Ser 2015 Int Ac 544 .31 1.0000 544.31 1.80 21.98 4.04 0 .00 Beaum ont CFD 93-1 IA 19A Ser 2015 Princ 2,402.64 1.0000 2,402.64 7.90 97.04 4.04 0.01 Beaumont CFD 93-1 IA 19A Ser 2015 Admin 70.96 1 .0000 70 .96 0 .30 2.87 4 .04 0.00 Beaumont CFD 93-1 IA 19A Ser 2015 Residu 342,354.64 1.0000 342,354.64 1,133.16 13,827.17 4.04 0 .84 Beaumont CFD 93-1 IA 19A Ser 2015 Redemp 1,791.49 1.0000 1,791 .49 6 .00 72.36 4.04 0.00 Beaumont CFD 93-1 IA 19A Ser 2015TfE 1.94 1 .0000 L94 0.00 0.08 4.12 0 .00 Beaumo nt CFD 93-1 IA 18 Ser 2015 Special 324,996.18 1.0000 324,996.18 825 .50 13,126.09 4 .04 0.80 Beaumont CFD 93-1 IA 18 Ser 2015 Int Acc 116.51 1.0000 116 .51 0 .30 4.71 4.04 0.00 Beaumont CFD 93-1 IA 18 Ser 2015 Princ 688.76 1 .0000 688.76 2.40 27.82 4.04 0 .00 Beaumont CFD 93-1 IA 18 Ser 2015 Constru 8,250 .47 1.0000 8,250.47 27.31 333 .22 4.04 0.02 Beaumont CFD 93-11A 18 Ser 2015 Admin E 70.93 1.0000 70.93 0.30 2.86 4.03 0.00 Beaumont CFD 93-1 IA 18 Ser 2015 Residua 76,693 .67 1 .0000 76,693 .67 253.83 3,097 .54 4 .04 O.19 Beaumont CFD 93-1 IA 18 Ser 2015TTE 2.19 1.0000 2.19 0.00 0.09 4.11 0 .00 Beaumont CFD 93-11A 7A1 Ser 2015 Specie 455,413 .71 1.0000 455,413 .71 1,152.43 18,393 .45 4.04 1.12 Beaumont CFD 93-1 IA 7A1 Ser 2015 Int 397.14 1 .0000 397.14 1.20 16.04 4.04 0 .00 Beaum ont CFD 93-1 IA 7A1 Ser 2015 Princ 674.62 1.0000 674.62 2 .10 27.25 4.04 0.00 Beaumont CFD 93-1 IA 7A1 Ser 2015 Admin 70.95 1.0000 70.95 0.30 2 .87 4.05 0.00 Beaumont CFO 93-1 IA 7A1 Ser 2015 Residu 224,562.40 1 .0000 224,562.40 743 .26 9,069 .73 4.04 0.55 Beaumont CFD 93-11A 7A1 Ser 2015Redemp 1,435.06 1.0000 1,435.06 4.80 57.96 4 .04 0 .00 Beaumont CFD 93-1 IA 7A1 Ser 2015 Sp Man 32,141.41 1.0000 32,141 .41 106 .35 1,298 .14 4.04 O.OB Beaumont CFD 93-11A 7A1 Ser 2015 TTE 5.54 1.0000 5.54 0.00 0.22 3.97 0 .00 Beaumont CFD 93-11A 6A1 2017A Spec Tax 2,020,234. 84 1.0000 2,020,234.84 5,306 .05 81,594 .15 4.04 4.99 Beaumont CFD 93-1 IA 6A1 2017A Interest 20,467.30 1.0000 20,467.30 67.78 826 .64 4 .04 0.05 Beaumont CFD 93-1 IA 6A12017A Principal 4,023.12 1.0000 4,023 .12 13 .25 16149 4.04 0.01

880£ 40 6017 abed
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Mon ey M arket Funds - Taxable
Money M arket Funds - Taxable
Money Market Funds - Taxable
Mo ney M arket Funds - Taxable
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M oney M arket Funds - Taxable
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Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
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Mo ney Market Funds - Taxable
M oney Market Funds - Taxable
M oney Market Funds - Taxable
M oney Market Funds - Taxable
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M oney M arket Funds - Taxable
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Money Market Funds -Taxable
Money Market Funds - Taxable
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Money Market Funds - Taxable
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Mo ney M arket Fu nds - Taxable
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M oney Market Funds - Taxable
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M oney Market Funds - Taxable
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Money Market Funds -Taxable
Money Market Funds -Taxable
Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 6A1 2017A Reserve 829,664.45 1.0000 829,664.45 2,746.07 33,508.86 4.04 2.05 Fidelity Treasury Portfolio II FCEXX '4 .039 Beaumont CFD 93-1 IA 6A1 2017A Admin Exp 70.93 1 .0000 70 .93 0.30 2 .86 4 .03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 6A1 2017A Redempt 5,110.59 1 .0000 5,110.59 16.86 206.41 4.04 0.01 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 93-11A 6A1 2017A Surplus 470,971 .57 1.0000 470,971.57 1,558 .82 19,021.81 4.04 1.16 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 2019-12020 Special Tax 94 ,366.28 1.0000 94,366.28 223.89 3,811.31 4.04 0.23 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFO 2019-12020 Interest 3,115.85 1.0000 3,115 .85 10.25 125.84 4.04 0.01 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 2019-12020 Principal 134.43 1.0000 134.43 0.30 5.43 4.04 0 .00 Fidelity Treasury Portfolio II F CEXX 4 .039 Beaumont CFD 2019-12020 Reserve 129,813.79 1 .0000 129,813.79 429.65 5,242 .98 4.04 0.32 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 2019-12020 Admin Exp 48 .51 1.0000 48.51 0.30 1.96 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2019-12020 Surplus 47,132.30 1.0000 47,132 .30 155.97 1,903.60 4.04 0.12 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8F 2020 Spec Tax 417,735.43 1.0000 417,735.43 988.31 16,871 .69 4.04 1.03 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8F 2020 Interest 23,797.11 1 .0000 23797.11 78.75 961.13 4 .04 0.06 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8F 2020 Principal 282 .22 1.0000 282.22 0 .90 11 .40 4 .04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8F 2020 Reserve 994,130.86 1 .0000 994,130.86 3,290.48 40,151.40 4.04 2.45 Fidelity Treasury P ortfolio II FCEXX 4 .039 Beaumont CFD 93-1 IA OF 2020 Admin Exp 70.93 1.0000 70.93 0 .30 2.86 4 .03 0 .00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-11A 8F 2020 Surplus 274207 .15 1.0000 274,207 .15 907 .58 11,074 .80 4.04 0.68 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7B Spec Tax 246,778.92 1 .0000 246,778.92 662.40 9,967.02 4.04 0.61 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 . IA 7B Interest 4,245 .70 1.0000 4,245.70 14 .10 171 .48 4.04 0 .01 Fidelity Treasury Portfolio H FCEXX 4.039 Beaumont CFD 93-1 IA 7B Principal 457 .69 1 .0000 457 .69 1.50 18 .49 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 78 2018A Reserve 171,461.49 1 .0000 171,461.49 567 .52 6,925.06 4.04 0.42 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7B 2018A Construct 33.69 1 .0000 33 .69 0.00 1 .36 4 .04 0 .00 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 93-1 IA 7B 2018A Admin Exp 48 .51 1 .0000 48.51 0 .30 1.96 4 .04 0.00 Fidelity Treasury Portfolio II FCEXX 4039 Beaumont CFD 93-1 IA 7B 2018A Sp Man Red 5,182.22 1 .0000 5,182 .22 17.10 209.30 4 .04 0.01 Fidelity Treasury Portfolio II FCEXX 4.039 BEAUMONT 93-17B SPEC TAX FD 29.76 1.0000 29.76 0.00 1 .20 4 .03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 BEAUMONT 93-1 7B BF INTACCT 7575 1 .0000 75 .75 0.30 3.06 4 .04 0.00 Fidelity Treasury Portfolio II FCEXX 4 .039 BEAUMONT 93-178 BF PRIN ACC 174.68 1.0000 174.68 0 .60 7.06 4.04 0 .00 Fidelity Treasury Portfolio II FCEXX 4 .039 BEAUMONT93-176 SER D CONST FND 0 .63 1.0000 0 .63 0.00 0.03 4.76 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 934 IA 7B Surplus 58,859 .84 1.0000 58,859.84 194.83 2,377.26 4 .04 0 .15 Fidelity Treasury Portfolio II FCEXX 4.039 BEAU MONT 93-1 7B SPEC MAND RDPT ACCT 0 .01 1 .0000 0.01 0 .00 0.00 0 .00 0.00 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 93-1 IA 7D Spec Tax 160,633.56 1.0000 160,633.56 410 .46 6,487.74 4.04 0.40 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7D Interest 5,294.76 1.0000 5,294.76 17.46 213.85 4 .04 0.01 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7D Principal 218 .82 1 .0000 218.82 0 .60 8.84 4 .04 0 .00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7D Reserve 217,878.74 1.0000 217,878 .74 721.18 8,799.78 4.04 0.54 Fidelity Treasury Portfolio II FCEXX 4 .039 Beaumont CFD 93-1 IA 7D Admin Exp 48 .51 1.0000 48.51 0 .30 1 .96 4 .04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 7D Surplus 70,562 .73 1.0000 70,562 .73 233.51 2,849.92 4.04 0.17 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA BE 2018 Spec Tax 493,660.43 1.0000 493,660.43 1,213 .68 19,938 .18 4.04 1.22 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8E 2018 Interest 25,661 .99 1.0000 25,661.99 84.97 1,036.45 4 .04 0.06 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaum ont CFD 93-1 IA 8E 2018 Principal 391.41 1 .0000 391.41 1 .20 15.81 4.04 0 .00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8E 2018 Reserve 1,058,872.59 1.0000 1,058,872.59 3,504.75 42,766.22 4 .04 2 .61 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 8E 2018 Admin Exp 70 .93 1.0000 70.93 0.30 2 .86 4.03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA BE 2018 Surplus 300,649 .06 1.0000 300,649.06 995 .14 12,142.75 4.04 0.74 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 17C 2018A Spec Tax 369726.95 1 .0000 369,726.95 916.78 14,932.70 4 .04 0.91 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 93-1. IA 17C 2018 Interest 18,025 .23 1.0000 18,025.23 59.75 728 .01 4 .04 0.04 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 17C 2018 Principal 230.00 1 .0000 230 .00 0.90 9.29 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 17C 2018 Reserve 736,160.73 1.0000 736,160.73 2,436.58 29,732.39 4.04 1 .82 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 17C 2018 Admin Exp 70.93 1.0000 70.93 0.30 2 .86 4 .03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 93-1 IA 17C 2018 Surplus 209,661 .03 1 .0000 209,661 .03 693.94 8,467 .88 4 .04 0 .52 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-2 Sundance 2019 Sp Tax 479,525.34 1.0000 479,525.34 1,181.60 19,367.29 4.04 1.18 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-2 Sundance 2019 Int 15,788.24 1 .0000 15,788 .24 52.26 637.66 4 .04 0.04 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-2 Sundance 2019 Prin 566.76 1.0000 566 .76 1.80 22.89 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-2 Sundance 2019 Reser y 648,119.03 1.0000 648,119 .03 2,145.17 26,176.52 4.04 1.60 Fidelity Treasury Portfolio II FCEXX 4 039 Beaumont CFD 2016-2 Sundance 2019Acq Co 10,851 .42 1.0000 10,851.42 36 .00 438.27 4 .04 0 .03 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-2 Sundance 2019 Adm Ex 70 .93 1.0000 70 .93 0.30 2 .86 4.03 0.00 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-2 Sundance 2019 Surpl 231660.13 1.0000 231,660.13 766.76 9,356.39 4.04 0 .57 Fidelity Treasury Portfolio II ECEXX 4039 Beaumont CFD 2016-3 Sundance Sp Tax 668,455 .52 1.0000 668,455.52 1,706.87 26,997.88 404 1.65 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-3 Sundance Int 14,168.34 1.0000 14,168.34 46.87 572 .24 4.04 0.03 Fidelity Treasury Portfolio II FCEXX 4. 039 Beaumont CFD 2016-3 Sundance Prin 363.28 1.0000 363.28 1 .20 14.67 4.04 0.00 Fidelity Treasury Portfolio II FCEXX 4 039 Beaumont CFD 2016-3 Sundance 2023 Resery 582,496.24 1 .0000 582,496 .24 1,927.99 23,526 .12 4.04 1.44 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-3 Sundanc City Fac Con 1,121,428.82 1.0000 1,121,428 .82 10,203.28 45,292.77 4.04 2 .77 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-3 Sundance Admin Exp 70.93 1.0000 70 .93 0.30 2.86 4 .03 0.00 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-3 Sundance 2023 Surplu 513,392.72 1.0000 513,392 .72 1,699 .28 20,735.14 4 .04 1.27 Fidelity Treasury Portfo lio II FCEXX 4. 039 Beaumont CFD 2016-42019 Special Tax Fun 185,565.44 1.0000 185,565.44 465.68 7,494.70 4.04 0 .46 Fidelity Treasury Portfolio II FCEXX 4.039 Beaumont CFD 2016-42019 Interest 6, 068.92 1.0000 6,068.92 20.10 245.11 4.04 0.01

8g0£ 40 0 i, 17 abed
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
M oney Market Funds - Taxable
Money Market Funds - Taxabte
M oney Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxabte
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxabte
Money Market Funds - Taxable
Money Market Funds - Taxabte
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury P ortfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury P ortfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portf olio II F CEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portf olio II FCEXX 4.039
Fidelity Treasury P ortfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury P ortfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury P ortfolio II F CEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury P ortfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portf olio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4 .039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Po rtfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4. 039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Fidelity Treasury Portfolio II FCEXX 4.039
Beaumont CFD 2016-42019 Principal 230.45 1.0000 230.45 0.90 9.31 4.04 0 .00 Beaumont CFD 2016-42019 Reserve 249,188 .78 1.0000 249,188 .78 824 .82 10,064.35 4.04 0.61 Beaumont CFD 2016-4 2019 Acq Const 26,588 .71 1.0000 26,588 .71 88.02 1,073 .88 4 .04 0 .07 Beaumont CFO 2016-42019 Admin Exp 70.93 1 .0000 70.93 0 .30 2.86 4.03 0 .00 Beaumont CFD 2016-4 2019 Surplus 81,220 .92 1.0000 81,220.92 268.87 3,280.39 4.04 0.20 Beaumont CFD 2016-1 Fairway 2019 Spec Tx 417,718.14 1 .0000 417,718 .14 1,044.57 16,870 .99 4 .04 1 .03 Beaumont CFD 2016-1 Fairway 2019 Int 13,575 .26 1.0000 13,575.26 45.01 548.28 4.04 0.03 Beaumont CFD 2016-1 Fairway 2019Prin 485.27 10000 485 .27 1.50 19 .60 4 .04 0.00 Beaumont CFD 2016-1 Fairway 2019 Reserve 554,309.09 1.0000 554,309.09 1,834.68 22,387.68 4.04 1 .37 Beaumont CFD 2016-1 Fairway 2019 Acq Con 937 .47 1.0000 937.47 3 .00 37.86 4.04 0.00 Beaumont CFD 2016-1 Fairway 2019Adm Exp 70.93 1.0000 70.93 0 .30 2.86 4 .03 0.00 Beaumont CFD 2016-1 Fairway 2019 Surplus 199,741 .96 1.0000 199,741.96 661.10 8,067.27 4.04 0.49 Beaumont CFD93-1IAg92019Spec Tax 32,630.65 1.0000 32,630.65 73 .52 1,317 .90 4 .04 0 .08 Beaumont CF093-1 IA9 2019 Interest Acct 11.12 1.0000 11.12 0.00 0.45 4 .05 0.00 Beaumont CFD93-1 IA9 2019 Principal Acct 68.02 1.0000 68.02 0.30 2.75 4.04 0.00 Beaumont CFD93-1 IA92019Admin Exp Acct 48.51 10000 48.51 0 .30 1 .96 4.04 0.00 Beaumont CFD93-1 IA9 2019 Surplus Fund 7,632 .01 1 .0000 7,632.01 25.25 308.25 4.04 0.02 Beaumont CFD93-1 lA 10A 2019 Spec Tax 115,860.81 1 .0000 115,860 .81 287 .57 4,679.44 4 .04 0.29 Beaumont CFD93-1 IA 10A 2019 Interest 40 .23 1.0000 40.23 0.00 1.62 4.03 0 .00 Beaumont CFD93-11A 10A 2019 Principal 243 .54 1.0000 243.54 0.90 9.84 4.04 0.00 Beaumont CFD93-1 IA 10A 2019Admin Exp 70.93 1 .0000 70 .93 0 .30 2.86 4 .03 0.00 Beaumont CFD93-1 IA 10A 2019 Surplus FD 25 ,155.45 1.0000 25,155.45 83.25 1,015.99 4.04 0 .06 Beaumont CFD93-1 IA 12A 2019 Spec Tax 72,927.54 1 .0000 72,927 .54 175.11 2,945.43 4.04 0.18 Beaumont CFD93-1 IA 12A 2019 Interest 24.84 1 .0000 24 .84 0.00 1 .00 4.03 0.00 Beaumont CFD93-11A 12A 2019 Principal 149.45 1 .0000 149 .45 0 .60 6 .04 4.04 0.00 Beaumont CFD93-1 IA 12A 2019 Admin Exp 70.93 1 .0000 70 .93 0.30 2 .86 4 .03 0.00 Beaumont CFD93-1 IA 12A 2019 Surplus 14,671 .69 1.0000 14,671.69 48.64 592.57 4.04 0 .04 Beaumont CFD93-11A 32019 Special Tax 178,399.90 1 .0000 178,399.90 452.33 7,205 .30 4.04 0.44 Beaumont CFD93-1 IA 32019 Interest 61 .70 1.0000 61.70 0.30 2.49 4.04 0 .00 Beaumont CFD93-1 IA 32019 Principal 377.57 1.0000 377 .57 1.20 15 .25 4.04 0.00 Beaumont CFD93-11A 32019Admin Expense 70.93 1.0000 70 .93 0.30 2 .86 4.03 0 .00 Beaumont CFD93-11A 32019 Surplus Fund 38,780.57 1.0000 38,780.57 128 .33 1,566.29 4.04 0.10 Beaumont CFD93-1 IA 112019 Special Tax 73,298 .76 1.0000 73,298 .76 174.23 2960 .42 4.04 0.18 Beaumont CFD93-1 IA 112019 Interest 24.84 1.0000 24.84 0.00 1.00 4.03 0 .00 Beaumont CFD93-1 IA 112019 Principal 149 .45 1.0000 149 .45 0.60 6 .04 4.04 0.00 Beaumont CF093-1 IA 112019 Admin Exp 71.03 1 .0000 71.03 0.30 287 4 .04 0 .00 Beaumont CFD93-1 IA 112019 Surplus Fund 16,451.29 1.0000 16451.29 54 .39 664.44 4.04 0.04 BEAUMONT CFD 93-1 IA -7C 2021 SPEC TAX 87,116.85 1.0000 87,116.85 219 .03 3,518.51 4 .04 0 .21 BEAUMONT CFD 93-1 IA -7C 2021 Interest 27 .31 1.0000 27.31 0 .00 1 .10 4.03 0.00 BEAU MONT CFD 93-1 IA -7C 2021 Principal 202.23 1 .0000 202.23 0.60 8 .17 4 .04 0 .00 BEAUM ONT CFD 93-1 IA -7C 2021 Admin Exp 70.93 1.0000 70 .93 0 .30 2 .86 4.03 0.00 BEAUMONT CFD 93-1 IA -7C 2021 Surplus 13,23 195 1 .0000 13,231.95 43.85 534 .42 4.04 0.03 Beaum ont CFD 93-1 IA 17A Spec Tax 647,283.14 1.0000 647,283.14 1,743 .06 2614 276 4.04 1 .60 Beaumont CFD 93-1 IA 17A 2021 Interest 119.05 1.0000 119.05 0.30 4.81 4 .04 0.00 Beaumont CFD 93-1 IA 17A 2021 Principal 1,575.06 1 .0000 1,575.06 5 .10 63.61 4.04 0 .00 Beaumont CFD 93-1 IA 17A 2021 Admin Exp 70.93 1.0000 70.93 0 .30 2.86 4.03 0.00 Beaumont CFD 93-1 IA 17A 2021 Redemp 1,241.92 1.0000 1,241 .92 4.20 50 .16 4 .04 0 .00 Beaumont CFD 93-11A 17A 2021 Surplus 69,310 .75 10000 69,310.75 229.47 2,799.35 4.04 0 .17 Beaumont CFD 93-1 IA 20 2021 Spec Tax Ftl 199,018.12 1.0000 199,018.12 509.31 8,038 .03 4.04 0.49 Beaumont CFD 93-1 IA 202021 Interest 41 .55 1.0000 41.55 0 .00 1.68 4 .04 0.00 Beaumont CFD 93-11A 202021 Principal 471.14 1 .0000 471 .14 1.50 19.03 4.04 0.00 Beaumont CFD 93-1IA 20 2021 Admin Exp 70.93 1.0000 70 .93 0.30 2 .86 4.03 0.00 Beaumont CFD 93-1 IA 202021 Surplus 29,056 .72 1.0000 29,056.72 96 .15 1,173.56 4 .04 0.07 Beaumont CFD 93-1 IA 17B 2020 Spec Tax 577,830.66 1 .0000 577,830 .66 1,487 .32 23,337 .68 4.04 1.43 Beaumont CFD 93-1 IA 17B 2020 Interest 247 .96 1.0000 247.96 0.90 10.01 4 .04 0 .00 Beaumont CFD 93-110 17B 2020 Principal 1,198.20 1.0000 1,198.20 3.90 48.39 4.04 0.00 Beaumont CFD 93-1 IA 17B 2020 Admin Exp 70.93 1 .0000 70 .93 0.30 2.86 4 .03 0 .00 Beaumont CFD 93-1 IA 17B 2020 Surplus 142,267.56 1.0000 142,267.56 470.93 5,745.97 4.04 0.35 Beaumont PIA WW Rev Bds 2018 Bond Pymt 36. 54 1.0000 36 .54 0.00 1.48 4 .05 0 .00 Beaumont PIA WW Rev Bds 2018 Interest 3,403. 78 1.0000 3,403 .78 11 .33 137.47 4.04 0.01 Beaumont PIA WW Rev Bds 2018 Principal 843. 95 1.0000 843 .95 2.70 34.09 4 .04 0 .00 Beaumont BPIA LRBS Ser 2019 Revenue 17.65 1.0000 17.65 0 .00 0.71 4.02 0.00 Beaumont BPIA LRBS Ser 2019Admin Exp 10,845. 26 1.0000 10,845.26 35.85 438.02 4.04 0.03

990£ 10 L 1.17 abed
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
M oney Market Funds - Taxable
M oney M arket Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money Market Funds - Taxable
Money M arket Funds - Taxable
Money Market Funds - Taxable
Money Market Funds -Taxabte
Money Market Funds - Taxable
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Mu nicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bo nds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bo nds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Fidelity Treasury Portfolio II FCEXX
Fidelity Treasury Portfolio II FCEXX
Fidelity Treasury Portfolio II FCEXX
Fidelity Treasury Portfolio II FCEXX
Fidelity Treasury Portfolio II FCEXX
Fidelity Treasury Portf olio II FCEXX
Morgan Stanley Ins Liq Treasury AD M MTTXX
Morgan Stanley Ins Liq Treasury ADM MTTXX
Morgan Stanley Ins Liq Treasury ADM MTTXX
Morgan Stanley Ins Liq Treasury ADM MTTXX
Morgan Stanley Ins Liq Treasury ADM MTTXX
Morgan Stanley Ins Liq Treasury ADM MTTXX
Morgan Stantey Ins Liq Treasury ADM MTTXX
BEUMONT CFD 93-12019 5.0000%09/01/25
Beaumont CFD 93-1 IA I 124.0000%09/01/31
Beaumont CFO 93-1 STRB S 1.0340 % 09/01/25
Beaumont CFD 93- I IA 7C 20 1.0340% 09/01/25
Beaumont CFD 93-1 IA 17A 2 1.0340% 09/01/25
BEUMONT CFD 93-12021 1 .0340 % 09/01/25
Beaumont CFD 93-1 IA 20 20' 1.0340% 09/01/25
Beauaumont CFO 93-1 STRB1 S 1.2840% 09/01/26
Beaumont CFD 93- I IA 7C 20 1. 2840% 09/01/26
Beaumont CFD 93-1 IA 17 A 2 1. 2840% 09/01/26
BEUMONT CFD 93-12021 1.2840% 09/01/26
Beaumont CFD 93-1 IA 20 20' 1.2840% 09/01/26
Beaumont CFD 93 -1 STRB 2021.4310% 09/01/25
Beaumont CFO 93-1 IA 178 20 1.4310% 09/01/25
Beaumont CFO 93-1 STRB 2021 1.544 9/1/27
Beaumont CFD 93- I IA 7C 201. 5440% 09/01/27
Beaumont CFD 93-1 IA 17 A 2 1. 5440% 09101127
BEUMONT CFD 93-12021 1.5440% 09/01/27
Beaumont CFD 93-1 IA 20 20' 1. 5440% 09/01/27
Beaumont CFD 93 -1 STRB 202 1. 7020% 09/01/26
Beaumont CFO 93-1 IA 178 20 1.7020% 09/01/26
Beaumont CFO 93-1 STRB 2021 1.7940% 09/01/28
Beaumont CFD 93- I IA 7C 201.7940% 09/01/28
Beaumont CFD 93-1 IA 17 A 2 1.7940% 09/01/28
4 .039 Beaumont PIA LARK 2020A Revenue
4 .039 Beaumont PIA LRBS 2021 Reven ue Fund
4039 Beaumont CFO 93-1 IA 17D Special Tax
4 .039 Beaumont CFD 93-1 IA 17D Interest
4 .039 Beaumont CFD 93-1 IA 17D Reserve

4.039 Beaumont CFD 93-1 IA 17D Acq & Const

4.032 Beaumont CFO 2021-1 Special Tax

4.032 Beaumont CFD 2021-1 Interest
4 .032 Beaum ont CFD 2021-1 Principal
4032 Beaumont CFD 2021-12024 Reserve
4 .032 Beaumont CFD 2021-1 City Facilities
4 .032 Beaumont CFD 2021-1 Admin Exp

4.032 Beaumont CFD 2021-1 Surplus

5.000 Beaumont BPIA LRBS Ser 2019 Revenue
4 .000 Beaumont BPIA LRBS Ser 2019 Revenue
1 .034 Beaumont PIA LRBS 2021 Revenue Fund
1 .034 Beaumont PIA LRBS 2021 Revenue Fund

1.034 Beaumont PIA LRBS 2021 Re venue Fund

1.034 Beaumont PIA LRBS 2021 Revenue Fund

1.034 Beaumont PIA LRBS 2021 Revenue Fund

1.284 Beaumont PIA LRBS 2021 Revenue Fund

1.284 Beaumont PIA LRBS 2021 Revenue Fund

1.284 Beaumont PIA LRBS 2021 Revenue Fund

1.284 Beaumont PIA LRBS 2021 Revenue Fund

1.284 Beaumont PIA LRBS 2021 Revenu e Fund

1.431 Beaumont PIA LARB 2020A Revenue

1.431 Beaumont PIA LARB 2020A Revenue

1.544 Beaumont PIA LRBS 2021 Revenue Fund

1.544 Beaumont PIA LRBS 2021 Revenue Fund

1. 544 Beaumont PIA LRBS 2021 Revenue Fund

1.544 Beaumont PIA LRBS 2021 Revenue Fund

1.544 Beaumont PIA LRBS 2021 Revenue Fund

1.702 Beaumont PIA LARB 2020A Revenue

1. 702 Beaumont PIA LARB 2020A Revenue

1.794 Beaumont PIA LRBS 2021 Revenue Fund

1. 794 Beaumont PIA LRBS 2021 Revenue Fund
13 94 Beaumont PIA LRBS 2021 Revenue Fund
17,610.68 1.0000 17,610.68 5 827 711.27 4.04 0.04
22,033 .61 1.0000 22,033.61 72 .96 889.90 4 04 0 .05
366,465.45 1.0000 366,465.45 886.73 14,800 .97 4 .04 0 .90 B,720.27 1 .0000 8,720.27 28.85 352.20 4.04 0.02
832,349.52 1.0000 832,349 .52 2,754.95 33,617.31 4 .04 2.05 38,534.45 1.0000 38534 .45 121.04 1,556 .35 404 0 .10
673,559.75 1.0000 673,559.75 1,598 .11 26,887 .50 3 .99 1 .66 22,659.15 1 .0000 22,659 .15 74.29 904 .52 3.99 0.06
826.91 1.0000 826.91 2 .71 33 .01 3.99 0.00
942,223.49 1.0000 942,223.49 3,089.07 37,612.16 3.99 2.33 137,545.38 1.0000 137,545 .38 450.94 5490 .61 3.99 0.34

69.62 1.0000 69.62 0.23 2 .78 3 .99 0.00
89,164.33 1 .0000 89,164.33 292.32 3,559.31 3.99 0.22
25,000.00 0.0000 0.00 415 .50 1,250 .00 0 .00 0.00
80,000.00 0.0000 0 .00 1,063.69 3,200 .00 0 .00 0 .00
65,000 .00 0.0000 0.00 223 .41 672.10 0 .00 0.00
75,000 .00 0.0000 0.00 257 .78 775.50 0 .00 0 .00
585,000 .00 0 .0000 0 .00 2,010.67 6,048 .90 0.00 0.00
435,000 .00 0 .0000 0.00 1,495.11 4,497.90 0.00 0.00
175,000.00 0 .0000 0 .00 601 .48 1 ,809.50 0.00 0.00
70,000.00 0.0000 0 .00 298 .76 898.80 0 .00 0 .00
75,000.00 0 .0000 0 .00 320.10 963.00 0 .00 0 .00
595,000 .00 0.0000 0.00 2,539.49 7,639 .80 0.00 0.00
410,000.00 0 .0000 0 .00 1,74990 5,264.40 0 .00 0.00
175,000 .00 0 .0000 0.00 746.91 2,247 .00 0 .00 0 .00
110,000.00 0.0000 0 .00 523.23 1,574.10 0.00 0 .00
445,000.00 0 .0000 0 .00 2,116.72 6,367.95 0.00 0.00
70,000.00 0.0000 0.00 359 .26 1,080.80 0.00 0.00
75,000.00 0.0000 0.00 384 .92 1,158 .00 0.00 0 .00
605,000 .00 0.0000 0.00 3,10504 9,341.20 0.00 0.00
385,000.00 0 .0000 0.00 1,975 .93 5,944.40 0.00 0 .00
180,000 .00 0 .0000 0.00 923.81 2,779 .20 0 .00 0.00
115,000.00 0 .0000 0 .00 650 .61 1,957 .30 0 .00 0.00
450,000.00 0.0000 0.00 2,545.87 7,659 .00 0.00 0.00
70,000.00 0 .0000 0 .00 417.43 1255 80 0.00 0 .00
75,000.00 0.0000 0.00 447 .25 1,345.50 0.00 0.00
615,000. 00 0.0000 0.00 3,667 .43 11,033.10 0 .00 0 .00

8g0£ 40 Z i. j7 abed
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exe mpt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exe mpt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exe mpt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
BEUMONT CFD 93-12021 1.7940% 09/01/28 1.794 Beaumont PIA LRBS 2021 Revenue Fund 360,000.00 0.0000 0 .00 2,146.79 6,458.40 0.00 0 .00 Beaumont CFD 93-1 IA 2020'1.7940%09/01/28 1 .794 Beaumont PIA LRBS 2021 Revenue Fund 185,000.00 0.0000 0 .00 1,103 .21 3,318.90 0.00 0 .00 Beaumont CFD 93-1 STRB 202 1.8250 % 09/01/27 1.825 Beaumont PIA LARB 2020A Revenue 130,000 .00 0 .0000 0 .00 788.62 2,372.50 0 .00 0.00 Beaumont CFO 93-1 IA 178201 .8520%09/01/27 1 .852 Beaumo nt PIA LARB 2020A Revenue 460,000.00 0 .0000 0.00 2,831 .80 8,519 .20 0.00 0.00 Beaumont CFO 93-1STRB 20211 .9470%09/01/29 1.947 Beaumont PIA LRBS 2021 Revenue Fund 80,000.00 0.0000 0.00 517 .75 1 ,557.60 0.00 0.00 Beaumont CFD 93-I IA 7C 20 1.9470% 09/01/29 1.947 Beaumont PIA LRBS 2021 Revenue Fund 75,000 .00 0.0000 0 .00 485.39 1,460.25 0.00 0 .00 Beaumont CFD 93-1 IA 17A 21 .9470%09/01/29 1 .947 Beaumont PIA LRBS 2021 Revenue Fund 625,000 .00 0.0000 0 .00 4,044 .92 12,168.75 0.00 0 .00 BEUMONT CFD 93-12021 1 .9470 % 09/01/29 1 .947 Beaumont PIA LRBS 2021 Revenue Fund 335,000 .00 0.0000 0.00 2,168 .08 6,522 .45 0.00 0.00 Beaumont CFD 93-1 IA 2020' 1 .9470 % 09/01/29 1 .947 Beaumont PIA LOBS 2021 Revenue Fund 185,000.00 0.0000 0.00 1,197.30 3,601.95 0.00 0.00 Beaumont CFD 93 -1 STRB 202 2 .0450% 09/01/28 2.045 Beaumont PIA LARB 2020A Revenue 140,000.00 0.0000 0.00 951 .67 2,863.00 0.00 0.00 Beaumont CFO 93-1 IA 178202 .0450%09/01/28 2.045 Beaumont PIA LARB 2020A Revenue 470,000 .00 0.0000 0 .00 3,194 .88 9,611 .50 0 .00 0.00 Beaumont CFD 93-1 STRB 202 2 .1450 % 09/01/29 2 .145 Beaumont PIA LARB 20204 Revenue 145,000 .00 0.0000 0 .00 1,033.85 3,110 .25 0 .00 0.00 Beaumont CFO 93-1 IA 178202.1450%09/01/29 2 .145 Beaumont PIA LARB 20204 Revenue 480,000.00 0.0000 0.00 3 ,422.41 10,296.00 0.00 0.00 Beaumont CFO 93-1 STRB 2021 2 .0970 % 09/01/30 2.097 Beaumont PIA LRBS 2021 Revenue Fund 85,000.00 0.0000 0.00 592 .49 1,782.45 0.00 0.00 Beaumont CFD 93-I IA 7C 202.0970%09/01/30 2.097 Beaumont PIA LRBS 2021 Revenue Fund 75,000.00 0.0000 0.00 522.79 1,572.75 0.00 0.00 Beaumont CFD 93-1 IA 17 A 22.0970%09/01/30 2.097 Beaumont PIA LRBS 2021 Revenue Fund 640,000.00 0 .0000 0 .00 4,461 .10 13,420 .80 0 .00 0.00 BEUMONT CFD 93-12021 2.0970% 09/01/30 2.097 Beaumont PIA LRBS 2021 Revenue Fund 310,000.00 0 .0000 0 .00 2,160 .85 6,500 .70 0.00 0.00 Beaumont CFD 93-1 IA 2020' 2. 0970% 09/01/30 2.097 Beaumont PIA LRBS 2021 Revenue Fund 190,000.00 0 .0000 0 .00 1,324 .39 3,984 .30 0.00 0.00 Beaumont CFD 93 -1 STRB 202 2.2450% 09/01/30 2.245 Beaumont PIA LARB 2020A Revenue 145,000.00 0.0000 0 .00 1,082 .05 3,255.25 0.00 0.00 Beaumont CFO 93-1 IA 178202.2450%09/01/30 2.245 Beaumont PIA LARB 2020A Revenue 485,000.00 0.0000 0 .00 3,619.28 10,888 .25 0 .00 0.00 Beaumont CFO 93-1 STRB 2021 2.1970% 09/01/31 2. 197 Beaumont PIA LRBS 2021 Revenue Fund 85,000.00 0.0000 0.00 620 .74 1,867 .45 0.00 0.00 Beaumont CFD 93- I IA 7C 202.1970%09/01/31 2.197 Beaumont PIA LOBS 2021 Revenue Fund 80,000.00 0.0000 0.00 584.23 1,757 .60 0.00 0.00 Beaumont CFD 93-1 IA 17 A 22.1970%09/01/31 2.197 Beaumont PIA LRBS 2021 Revenue Fund 645,000 .00 0.0000 0.00 4,710.36 14,170.65 0 .00 0 .00 BEUMONT CFD 93-12021 2.1970% 09/01/31 2.197 Beaumont PIA LRBS 2021 Revenue Fund 285,000.00 0.0000 0.00 2,081.32 6,261.45 0.00 0 .00 Beaumont CFD 93-1 IA 2020' 2.1970% 09/01/31 2. 197 Beaumont PIA LRBS 2021 Revenue Fund 195,000.00 0 .0000 0.00 1,424.06 4,284 .15 0.00 0.00 Beaumont CFO 93-1 STRB 2021 2.3970% 09/01/32 2. 397 Beaumont PIA LRBS 2021 Revenue Fund 95,000.00 0 .0000 0.00 756.93 2,277.15 0.00 0.00 Beaumont CFD 93-11A 7C 202.3970% 09/01/32 2. 397 Beaumont PIA LRBS 2021 Revenue Fund 80,000.00 0 .0000 0.00 637 .41 1,917.60 0.00 0.00 Beaumont CFD 93-1 IA 17422.3970%09/01/32 2.397 Beaumont PIA LRBS 2021 Revenue Fund 660,000.00 0 .0000 0.00 5,258 .67 15,820.20 0 .00 0 .00 BEUMONT CFD 93-12021 2. 3970% 09/01/32 2. 397 Beaumont PIA LOBS 2021 Revenue Fund 255,000.00 0.0000 0.00 2,031 .76 6,112.35 0 .00 0 .00 Beaumont CFD 93-1142020'2.3970%09/01/32 2. 397 Beaumont PIA LOBS 2021 Revenue Fund 200,000.00 0.0000 0.00 1,593 .54 4,794.00 0.00 0.00 Beaumont CFO 93-1 STRB 2021 2. 5000% 09/01/34 2. 500 Beaumont PIA LOBS 2021 Revenue Fund 200,000.00 0.0000 0.00 1,662 .01 5,000.00 0.00 0.00 Beaumont CFD 93-I IA 7C 202.5000%09/01/34 2. 500 Beaumont PIA LOBS 2021 Revenue Fund 160,000.00 0. 0000 0.00 1,329 .61 4,000.00 0.00 0 .00

990£ 40 £U7 abed
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Beaumont CFD 93-1 IA 1752 2.5000 % 09/01/34
BEUMONT CFD 93-12021 2 .5000% 09/01/34
Beaumont CFO 93-1 IA 20 20'2.5000% 09/01/34
Beaumont CFD 93 -1 STRB 202 2 .6450% 09/01/35
Beaumont CFO 93-1 IA 178 20 2 .6450% 09/01/35
Beaumont CFD 93-1 IA 20 20' 2 .9840 % 09/01/35
BEUMONT CFD 93-12021 2 .9840% 09/01/36
Beaumont CFO 93-1 STRB 2021 2.9840 % 09/01/39
Beaumont CFD 93- I IA 7C 20 2.9840% 09/01/39
Beaumont CFO 93 -1 STRB 202 3 .0390 % 09/01/42
Beaumont CFO 93-1 IA 178 20 3.0390% 09/01/42
Beaumont CFD 93-1 STAB 20 13 .1250% 09/01/26
Beaumont CFD 93-1 STRB 2013 .2500% 09/01/27
Beaumont CFD 93-1 20 15 Ser 3.3750% 09/01/25
Beaumont CFO 93-1 STRB 201 3.3750% 09/01/25
Beaumont CFO 93-1 STRB 2013.3750% 09/01/28
Beaumont CFD 93-1 20 15 Ser 3.5000% 09/01/26
Beaumont CFO 93-1 STRB 201 3.5000% 09/01/26
Beaumont CFD 93-1 STRB 2013. 5000% 09/01/29
Beaumont CFD 93-1 20 15 Ser 3.6250% 09/01/27
Beaumont CFO 93-1 STAB 201 3.6250% 09/01/27
BEUMONT CFD 93-1 2015 3.6250%09/01/30
Beaumont CFD 93-1 20 15 Ser 3. 7500% 09/01/28
Beaumont CFO 93-1 STRB 201 3.7500% 09/01/28
BEUMONT CFD 93-12015 3. 7500% 09/01/29
Beaumont CFD 93-1 20 15 Ser 3.8750% 09/01/29
Beaumont CFO 93-1 STRB 201 3.8750% 09/01/29
Beaumont CFD 93-1 20 15 Ser 4.0000% 09/01/30
Beaumont CFO 93-1 STRB 201 4.0000% 09/01/30
Beaumont CFO 93-1 IA 3 2019 4.0000% 09/01/30
Beaumont CFD 93 -1 IA 1124.0000%09/01/30
2 .500
2 .500
2 .500
2 .645

2.645
2 .984 Beaumont PIA LRBS 2021 Revenue Fund

2.984 Beaumont PIA LRBS 2021 Revenue Fund

2.984 Beaumont PIA LRBS 2021 Revenue Fund

2.984 Beaumont PIA LRBS 2021 Revenue Fund

3.039
3 .039

3.125 Beaumont FA LARRB 20156 IA 19A Revenue

3.250

3.375 Beaumont FA LARRB 2015C IA 18 Revenue

3.375 Beaumont FA L ARRB 2015D IA 16 Revenue

3.375
3 .500 Beaumont FA LARRB 2015C IA 18 Revenue

3.500

3.500

3. 625 Beaumont FA LARRB 2015C IA 18 Revenue

3.625 Beaum ont FA LARRB 2015D IA 16 Revenue

3.625 Beaumont FA L ARRB Ser A IA 7A1 Revenue

3.750 Beaumont FA LARRB 2015C IA 18 Revenue

3.750 Beaumont FA LARRB 2015D IA 16 Revenue

3. 750 Beaumont FA LA RRB SerA IA 751 Rev enue

3.875 Beaumont FA LARRB 2015C IA 18 Revenue

3.875 Beaumont FA LARRB 2015D IA 16 Revenue

4.000 Beaumont FA LARRB 2015C IA 18 Revenue

4.000 Beaumont FA LARRB 2015015 16 Revenue

4.000 Beaumont BPIA LABS Ser 2019 Revenue

4.000 Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont PIA LRBS 2021 Revenue Fund 1,345,000.00 0.0000 Beaumont PIA LRBS 2021 Revenue Fund 430,000.00 0.0000
Beaumont PIA LABS 2021 Revenue Fund 405,000.00 0.0000
Beaumont PIA LARB 2020A Revenue 790,000.00 0 .0000
Beaumont PIA LARB 2020A Revenue 2,640,000 .00 0.0000
210,000.00 0 .0000
290,000 .00 0.0000
580,000.00 0 .0000
460,000 .00 0 .0000
Beaumont PIA LARB 2020A Revenue 3,740,000.00 0 .0000
Beaumont PIA LARB 2020A Revenue 4,380,000.00 0.0000
985,000 .00 0 .0000
Beaumont FA LARRB 20156 IA 19A Revenue 1,015,000 .00 0 .0000 260,000.00 0.0000
390,000.00 0 .0000
Beaumont FA LARRB 2015B IA 19A Revenue 1,045,000.00 0.0000 270,000.00 0.0000
Beaumont FA LARRB 20150 15 16 Revenue 395,000.00 0.0000 Beaumont FA LARRB 2015B IA 19A Revenue 1,075,000 .00
280,000.00
410,000.00
330,000 .00
290,000 .00
430,000 .00
315,000.00
300,000 .00
445,000.00
315,000.00
455,000.00
185,000. 00
75,000. 00

0.0000

0.0000

0.0000

0.0000

0.0000
0 .0000
0 .0000

0.0000
0 .0000

0.0000

0.0000

0.0000

0. 0000

0.00 11,177 .03 33,625 .00 0 .00 0.00

0.00 3,573 .32 10,750 .00 0.00 0 .00

0.00 3,365 .57 10,125 .00 0 .00 0.00
0 .00 6,945.71 20,895 .50 0.00 0.00

0.00 23,210.98 69,828.00 0 .00 0 .00
0 .00 2,082.97 6,266.40 0.00 0.00

0.00 2,876.48 8,653.60 0.00 0.00
0 .00 5,752.95 17,307.20 0.00 0.00
0 .00 4,562.69 13,726 .40 0 .00 0.00

0.00 37,780 .37 113,658.60 0.00 0.00

0.00 44,245.46 133,108.20 0.00 0.00

0.00 10,231 .76 30,781 .25 0 .00 0.00

0.00 10,965.12 32,987.50 0.00 0.00
0 .00 2,916 .83 8,775.00 0.00 0 .00
0 .00 4,375.24 13,162.50 0.00 0.00

0.00 11,723 .41 35,268.75 0 .00 0.00

0.00 3,141.20 9,450 .00 0.00 0.00
0 .00 4,595 .46 13,825 .00 0 .00 0.00

0.00 12,506.63 37,625.00 0.00 0 .00

0.00 3,373 .88 10,150.00 0.00 0.00
0 .00 4,940 .33 14,862 .50 0 .00 0 .00

0.00 3,976 .36 11,962.50 0.00 0 .00

0.00 3,614 .87 10,875 .00 0.00 0.00

0.00 5 ,359 .99 16,125 .00 0.00 0 .00
0 .00 3,926 .50 11,812.50 0.00 0.00

0.00 3,864.18 11,625 .00 0 .00 0.00
0 .00 5,731.86 17,243.75 0.00 0.00
0 .00 4,188.27 12,600.00 0 .00 0.00

0.00 6,049 .72 18,200 .00 0.00 0 .00

0.00 2,459 .78 7,400.00 0.00 0.00
0 .00 997.21 3 ,000.00 0.00 0.00

8g0£ 4° ti. 17 e6ed
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bo nds Tax Exempt
M unicipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
M unicipal Bonds Tax Exempt
M unicipal Bo nds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Beaumont CFO 93-1 IA I OA W 4.0000% 09/01/30
BEL MONT CFD 93-12019 STB 4.0000 % 09/01/30
Beaumont CFO 93-1 IA 3 2019 4.0000% 09/01/31
BEUMONT CFD 93-12019 4 .0000 % 09/01/31
Beaumont CFO 93-1 IA 10A 4.0000% 09/01/31
BEUMONT CFD 93-12019 STB 4.0000 % 09/01/31
Beaumont CFO 93-1 IA 3 2019 4.0000% 09/01/32
Beaumont CFD 93-1 IA 1124 .0000%09/01/32
BEUMONT CFD 93-12019 4 .0000 % 09/01/32
Beaumont CFO 93-1 IA I OA 4.0000% 09/01/32
BEUMONT CFD 93-12019 STB 4.0000% 09/01/32
BEUMONT CFD 93-12015 4 .0000% 09/01/35
Beaumont CFD 93-1 20 15 Ser 4.1250% 09/01/34
Beaumont CFO 93-1 STAB 201 4 .2500 % 09/01/34
Beaumont CFD 93-1 STAB 2015.0000% 09/01/25
Beaumont CFO 93-1 IA 3 2019 5. 0000% 09/01/25
Beaumont CFD 93 -1 IA 112 5. 0000% 09/01/25
Beaumont CFO 93-1 IA I OA 5. 0000% 09/01/25
BEUM ONT CFD 93-12019 STB 5.0000% 09/01/25
Beaumont CFO 93-1 IA 3 2019 5. 0000% 09/01/26
Beaumont CFD 93 -1 IA 112 5.0000% 09/01/26
BEUMONT CFD 93-12019 5. 0000% 09/01/26
Beaumont CFO 93-1 IA I OA. W 5. 0000% 09/01/26
Beaumont CFO 93-1 IA 3 2019 5.0000% 09/01/27
Beaumont CFD 93 -1 IA 112 5.0000% 09/01/27
BEUMONT CFD 93-12019 5. 0000% 09/01/27
Beaumont CFO 93-1 IA I OA 5.0000% 09/01/27
BEUMONT CFO 93-12019 STB 5.0000% 09/01/26
BEUMONT CFD 93-12015 5.0000% 09/01/28
Beaumont CFO 93-1 IA 3 2019 5.0000% 09/01/28
Beaumont CFD 93 -1 IA 112 5. 0000% 09/01/28
BEUMONTCFD 93-1 2019 5.0000% 09/01/28

4.000

4.000
4 .000
4 .000

4.000

4.000

4.000
4 .000
4 .000

4.000

4.000
4 .000

4.125

4.250

5.000

5.000

5.000

5.000

5.000

5.000

5. 000

5. 000

5.000

5.000

5.000

5.000

5. 000

5.000

5.000

5. 000

5. 000

5. 000
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LOBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LOBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont FA LARRB Ser A IA 7A1 Revenue 1,840,000.00
Beaumont FA LARRB 2015C IA 18 Revenue 1,385,000.00
Beaumont FA LARRB 2015D IA 16 Revenue 2,030,000.00
Beaumont FA LARRB 20155 IA 19A Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LOBS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
Beaumont BPIA LOBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont FA LARRB Ser A IA 7A1 Revenue 1,120,000.00
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LABS Ser 2019 Revenue
125,000.00 0 .0000 0.00 1,662 .01 5,000 .00 0.00 0.00
75,000.00 0 .0000 0.00 997.21 3,000.00 0 .00 0.00
195,000.00 0 .0000 0.00 2,592 .74 7,800.00 0.00 0.00
35,000.00 0 .0000 0 .00 465 .36 1,400 .00 0.00 0.00
130,000.00 0.0000 0 .00 1,728.49 5,200.00 0 .00 0 .00
80,000.00 0.0000 0 .00 1,063 .69 3,200.00 0 .00 0.00
200,000.00 0.0000 0.00 2 ,659 .22 8,000.00 0.00 0 .00
80,000 .00 0 .0000 0 .00 1,063.69 3,200.00 0 .00 0.00
35,000 .00 0 .0000 0.00 465.36 1,400 .00 0.00 0.00
135,000.00 0 .0000 0.00 1,794.97 5,400 .00 0.00 0.00
80,000 .00 0.0000 0.00 1,063.69 3,200.00 0 .00 0.00
0 .0000 0.00 24,464.80 73,600 .00 0 .00 0.00
0 .0000 0 .00 18,990 .56 57,131.25 0.00 0 .00
0 .0000 0.00 28,678.00 86,275.00 0 .00 0.00
935,000.00 0.0000 0.00 15,539.80 46,750.00 0.00 0 .00
145,000.00 0.0000 0.00 2,409.92 7,250.00 0.00 0.00
60,000.00 0.0000 0.00 997.21 3,000.00 0 .00 0.00
95,000.00 0.0000 0.00 1,578.91 4,750.00 0 .00 0.00
60,000.00 0.0000 0.00 997.21 3,000.00 0 .00 0 .00
155,000.0D 0.0000 0 .00 2,576.12 7,750.00 0.00 0.00
65,000 .00 0.0000 0.00 1,080 .31 3,250 .00 0.00 0.00
30,000 .00 0.0000 0 .00 498 .60 1,500.00 0.00 0 .00
100,000.00 0.0000 0.00 1,662.01 5,000.00 0 .00 0.00
160,000.00 0 .0000 0 .00 2,659.22 8,000.00 0.00 0.00
65,000.00 0.0000 0.00 1,080 .31 3,250 .00 0 .00 0.00
30,000.00 0.0000 0 .00 498.60 1,500 .00 0.00 0.00
105,000.00 0.0000 0 .00 1,745 .11 5,250.00 0.00 0.00
65,000.00 0.0000 0.00 1,080 .31 3,250 .00 0 .00 0.00
0 .0000 0 .00 18,614.53 56,000.00 0.00 0.00
170,000.00 0 .0000 0 .00 2,825.42 8,500.00 0.00 0.00
70,000.00 0.0000 0.00 1,163.41 3,500 .00 0.00 0.00
30,000. 00 0.0000 0 .00 496.60 1,500 .00 0 .00 0.00

850£ 10 0 L.17 abed
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Municipal Bonds Tax Exempt
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Po licies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Po licies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Insurance Policies
Beaumont CFO 93-1 IA I OA 5.0000% 09/01/28
BEUMONT CFD 93-12019 STB 5.0000% 09/01/27
BEUMONT CFD 93-12019 STB 5.0000 %09/01/28
Beaumont CF O 93-1 IA 3 2019 5.0000% 09/01/29
Beaumont CFD 93 -1 IA 112 5.0000% 09/01/29
BEUMONT CFD 93-12019 5.0000 % 09/01/29
Beaumont CFO 93-1 IA I OA 5.0000 %09/01/29
BEUMONT CFD 93-12019 STB 5.0000% 09/01/29
BEUMONT CFD 93-12019 4 .0000% 09/01/30
Beaumont CFD 93-1 STRB 20 1 5.0000 % 09/01/35
BEUMONT CFO 93-12015 5 .0000% 09/01/45
Assured Gty Muni Bond Ins Policy 219021-N
Assured Gty Muni Debt Svc Rsv Policy 219021-R
Assured Gty Muni Bond Ins Policy 221294-N
Assured Gty Muni Bond Ins Policy221294-N
Assured Gty Muni Bond Ins Policy 221294-N
Assured Gty Muni Bond Ins Policy 221294-N
Assured Gty Muni Bond Ins Policy 221294-N
Assured Gty M uni Bond DS Rsv Po licy 221294-R
Assured Gty Muni Bond DS Rsv Policy221294-R
Assured Gty Muni Bond DS Rsv Policy 221294-R
Assured Gty Muni Bond DS Rsv Policy 221294-R
Assured Gty Muni Bond DS Rsv Po licy221294-R
Assured Gty Muni Bond Ins Policy 220434-N
Assured Gty Muni Bond Ins Policy 220434-N
Assured Gty Muni Bond DS Rsv Policy 220434-R
Assured Gty Muni Bo nd DS Rsv Policy 220434-R
BAM Municipal Bond Insurance Policy 2019B0475
BAM Municipal Bond Insurance Policy 201980475
BAM Municipal Bond Insurance Policy 2019B0475
BAM Municipal Bond Insurance Policy 201980475
BAM M unicipal Bond Insurance Poticy 2019B0475
BAM Debt Service Reserve Policy 2019R0475
BAM Debt Service Reserve Policy 2019R0475
BAM Debt Serv ice Reserve Policy 2019R0475
BAM Debt Service Reserve Policy 201980475
BAM Debt Service Reserve Policy 2o19R0475
Total Investments
Conso tidated Plus Cash
Accrued Income
Total Market Value

5.000

5.000

5.000

5.000

5.000
5 .000
5 .000

5.000

4.000
5 .000 Beaumont FA LARRB 2015B IA 19A Revenue 7,585,000 .00 5 .000
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
Beaumont BPIA LRBS Ser 2019 Revenue
110,000 .00
65 ,000.00
70,000 .00
175,000.00
0 .0000

0.0000

0.0000

0.0000
75,000.00 0 .0000
35,000.00 0.0000
115,000 .00 0.0000
75,000.00 0.0000
35,000 .00 0.0000

0.0000
Beaumont FA LARRB Ser A IA 7A1 Revenue 5,150,000.00 0 .0000

0.00 0.0000

0.00 0.0000
Beaumont PIA WW Rev Bds 2018 Reserve
Beaumont PIA WW Rev Bds 2018 Reserve
Beaumont PIA LRBS 2021 IA 7B Reserve
Beaumont PIA LRBS 2021 IA 7C Reserve
Beaumont PIA LRBS 2021 IA 17A Reserve
Beaumont PIA LRBS 2021. IA 19C Reserve
Beaumont PIA LRBS 2021 IA 20 Reserve
Beaumont PIA LRBS 2021 IA 7B Reserve
Beaumont PIA LRBS 2021 IA 7C Reserve
Beaumont PIA LRBS 20211A 17A Reserve
Beaumont PIA LRBS 2021 IA 19C Reserve
Beaumont PIA LRBS 2021 IA 20 Reserve
Beaumont PIA LARB 2020A Reserve IA 8C
Beaumont PIA LARB 2020A Reserve IA 176
Beaumont PIA LARB 2020A Reserve IA BC
Beaumont PIA LARB 2020A Reserve IA 17B
Beaumont BPIA LRBS Ser 20191A 3 Reserve
Beaumont BPIA LRBS Ser 2019 IA 9 Reserve
Beaumont BPIA LRBS Ser2019 IA 10A Reser
Beaumont BPIA LRBS Ser 2019 IA 11 Reser
Beaumont BPIA LRBS Ser 2019IA 12A Reser
Beaumont BPIA LRBS Ser 2019 IA 3 Reserve
Beaumont BPIA LRBS Ser 2019 IA 9 Reserve
Beaumont BPIA LRBS Ser 2019 IA 10A Reser
Beaumont BPIA LRBS Ser 2019 IA 11 Reser
Beaumont BPIA LRBS Ser 2019 IA 12A Reser

0.00 1,828.21 5,500.00 0 .00 0.00

0.00 1,080 .31 3,250.00 0 .00 0 .00
0 .00 1,163.41 3,500.00 0 .00 0.00
0 .00 2,908.52 8,750.00 0 .00 0.00

0.00 1,246.51 3,750.00 0.00 0.00

0.00 581.70 1,750.00 0 .00 0 .00
0 .00 1,911 .31 5,750 .00 0 .00 0.00

0.00 1,246.51 3,750 .00 0.00 0.00

0.00 465.36 1,400.00 0.00 0.00

0.00 126,063.55 379,250.00 0.00 0 .00
0 .00 85,593.58 257,500.00 0.00 0.00

0.00 0.00 0.00 0 .00 0 .00
0 .00 0.00 0.00 0.00 0.00
0 .00 0 .0000 0 .00 0.00 0.06 0 .00 0.00

0.00 0 .0000 0.00 0 .00 0 .00 0.00 0.00
0 .00 0.0000 0 .00 0 .00 0.00 0.00 0.00

0.00 0 .0000 0.00 0.00 0 .00 0 .00 0.00

0.00 0.0000 0.00 0 .00 0.00 0.00 0.00

0.00 0.0000 0.00 0 .00 0 .00 0 .00 0 .00

0.00 0 .0000 0.00 0.00 0.00 0.00 0.00

0.00 0.0000 0 .00 0.00 0.00 0 .00 0.00
0 .00 0.0000 0.60 0.00 0 .00 0 .00 0.00
0 .00 0 .0000 0 .00 0.00 0.00 0.00 0.00

0.60 0 .0000
O .Oo 0.0000
0 .00 0.0000

0.00 0 .0000

0.00 0.00 0.00 0.00 0.00
o.00 o.00 o.00 o .00 o.00

0.00 0.00 0.00 0 .00 0.00

0.00 0 .00 0.00 0.00 0.00
0 .00 0.0000 0.00 0 .00 0 .00 0 .00 0 .00
0 .00 0 .0000 0.00 0.00 0.00 0 .00 0.00

0.00 0.0000 0 .00 0.00 0.00 0.00 0.00
0 .00 0 .0000 0.00 0.00 0 .00 0 .00 0 .00

0.00 0 .0000 0.00 0 .00 0.00 0.00 0.00
0 .00 0.0000 0.00 0.00 0 .00 0.00 0.00

0.00 0.0000 0.00 0.00 0.00 0.00 0.00
0 .00 0.0000 0 .00 0.00 0.00 0 .00 0.00

0.00 0 .0000 0.00 0.00 0.00 0.00 0.00
0 .00 0.0000 0.00 0.00 0.00 0.00 0 .00
102,933,567.62
40,523,567.62 840,042.06 3,780,729.55 9.33 100
0 .00
840,042 .06
41,363,609 .68

Portfolio components may not equal 100 % due to rounding.

Denotes Invested Income Portfolio.
890£ 40 9 I. j7 abed

PUBLIC"
uiii TRUST
Board Package
City of Beaumont, CA (257428)
[04-01-2025]--[06-30-2025]
04/01/2025 - 06/30/2025
Dated: 07/21/2025
Locked Down

PUBLIC
IiIII' S '
Table of Contents
Dated: 07/21/2025
Risk Summary (1) (City of Beaumont, CA (257428))
Performance Overview (City of Beaumont, CA (257428))
Index Comparison (City of Beaumont, CA (257428))
GAAP Financials (City of Beaumont, CA (257428))
Current Holdings (City of Beaumont, CA (257428))
Realized Gain/Loss (City of Beaumont, CA (257428))
Income Detail (City of Beaumont, CA (257428))
Issuer Concentration (> $550K) (City of Beaumont, CA (257428)) Historical Trends (City of Beaumont, CA (257428))
Credit Events (City of Beaumont, CA (257428))
1 5
8 11
12 13
14 15
16 17

PUBLIC
iron TRUST
Risk Summary (1)
04/01/2025 - 06/30/2025
Balance Sheet
Book Value + Accrued
Net Unrealized Gain/Loss
Market Value + Accrued
76,819,771.93
554,518.24
77,374,290.17
Asset Class
Cash (0.002%)
Money Market
Funds (1.023%)
Fixed Income
(98.975%)
Chart calculated by: Base Market Value + Accrued
Return to Table of Contents
Cash and Fixed Income Summary
Risk Metric
Value
Cash
1,731.51
MMFund
791,667.61
Fixed Income
76,580,891.05
Duration

1.760
Convexity

0.044
WAL

1.865
Years to Final Maturity

1.893
Years to Effective Maturity

1.875
Yield

3.834
Book Yield

4.306
Avg Credit Rating
AA+/Aa1/AA+
Security Type
MUNI (0.558%)
ABS (3.795%)
MMFUND
(1.023%)
CORP (5.621%)

AGCY BOND
(7.969%)
US GOV
(81.032%)
Chart calculated by: Base Market Value + Accrued
City of Beaumont, CA (257428)
Dated: 07/21/2025
Issuer Concentration
Issuer Concentration
% of Base Market
Value +Accrued
Other

2.779%
U.S. Bancorp

1.023%
Hyundai Auto Receivables Trust 2023-B

0.988%
Government of The United States

81.032%
Federal Home Loan Banks

1.855%
Farm Credit System

6.114%
Eli Lilly and Company

1.518%
Deere & Company

1.380%
Capital One Multi -Asset Execution Trust, Series 2022-3

1.135%
Capital One Financial Corporation

1.213%
Apple Inc.

0.962%
100.000%
Footnotes: 1,2
Market Sector
Cash (1.025%)
Asset Backed
(3.795%)
Industrial
(5.621 %)
Agency (7.969%)
Government
(81.032%)
Chart calculated by: Base Market Value + Accrued
age
o

PUBLIC
..., .-. TRUST

ADV ISORS
Risk Summary (1)
04/01/2025 - 06/30/2025
Return to Table of Contents
Credit Rating
80,000,000
60,000,000
40,000,000
20,000,000
Base Market Value + Accrued
0 AAA
AA+ AA AA- A+
Time To Maturity
40%
T
30%
ro
2 6
c o 20%
O O
m Q
O
10%
C)
c
w 0%
0 0.5 1 1.5 2
Ending Years to Effective Maturity • Ending Years to Final Maturity City of Beaumont, CA (257428)
Dated: 07/21/2025
Credit Duration Heat Map
Rating
0-1
1-2
2-3
3-4
4-5
5-7
7-10
10-15
15-30
AAA
AA

3.607%

4.815%

1.380%

0.000%

2.175%

0.567%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
A

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
BBB

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
BB

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
B

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
CCC

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
CC

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
c

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
NA

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%

0.000%
Duration
Base Market Value + Accrued
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0 I

0.00 - 0.25 0.25 - 0.50 0.50 - 0.75 0.75 - 1.00 1.00 - 2.00 2.00 - 3.00

2 PUBLIC'
Ifni TRUST
Risk Summary (1)
04/01/2025 - 06/30/2025
Return to Table of Contents
City of Beaumont, CA (257428)
Dated: 07/21/2025
MMF Asset Allocation
US Treasury
Allocation (35.000%)
Repo
Allocation (65.000%)
Chart calculated by: Base Market Value
Industry Group
Pharmaceuticals --
(1.518%)
Credit Card
ABS (2.348%)
Other
(2.777%)
Sovereign
(89.001%)
Chart calculated by: Base Market Value + Accrued
Industry Sector
Communications
(1.908%)
Consumer,
Non -cyclical (2.333%
Asset Backed
Securities (3.795%)
Government
(89.559%)
Chart calculated by: Base Market Value + Accrued
Industry Subgroup
Other
(4.727%)
Machinery -Farm
(1.380%)
Medical -Drugs
(1.518%)
Sovereign
Agency (7.969%)
Sovereign
(81.032%)
Chart calculated by: Base Market Value + Accrued
Page
21 of 3058
3 PUBLIC'
I niTRUST
Risk Summary (1)
04/01/2025 - 06/30/2025 Return to Table of Contents
City of Beaumont, CA (257428)
Dated: 07/21/2025
1: * Grouped by: Issuer Concentration. 2: * Groups Sorted by: % of Base Market Value + Accrued.

4 PUBLIC
iron TRUST
Performance Overview
04/01/2025 - 06/30/2025
Base Returns
c
D

0.5%

0.25%
0%
-0.25%
-0.5%
-0.75%
Return to Table of Contents
�h �h �h �h �h �h �h �h �h �h �h �h �h �h
1' ��O 1' \1O �1O \1O ��O \�O ��O 41O ��O 41O \�O O
Dh Ix��� O txh hh h\'�O h��� h��� h��'� �0�0'1 O��� `o\�. O��h 000 O O O O O O O O O O O O O 0C--
- Total Return — Income Return — Price Return
City of Beaumont, CA (257428)
Dated: 07/21/2025
Beta Distribution
Summary
8%
6%
4%
a)
CC
0 2%
0%
-2°/0
M��
_ _-
Prior Month
Prior Quarter
• Total Return
Prior Year
• Income Return • Price Return
Month to Date
An Index Return • Excess Return
Quarter to Date
Year to Date
age 4« o
5 PUBLIC
iron TRUST
Performance Overview
04/01/2025 - 06/30/2025
City of Beaumont, CA (257428)
Return to Table of Contents Dated: 07/21/2025
Portfolio Summar
Asset Class
Base Market Value + Accrued
Cash
1,731.51
Money Market Funds
'
791,667.61
Fixed Income
76,580,891.05
Total
77,374,290.17
Footnote: 1
Cash and Fixed Income Summary
Risk Metric
Value
Cash
1,731.51
MMFund 3
791,667.61
Fixed Income
76,580,891.05
Duration

1.760
Convexity

0.044
WAL

1.865
Years to Final Maturity

1.893
Years to Effective Maturity

1.875
Yield

3.834
Book Yield

4.306
Avg Credit Rating
AA+/Aa1/AA+
Compliance Status
Compliant Account
Policy Name
Total Rules Compliant Rules Violating Rules
Ecuity Summary
Equity Metric Value
Equity
Beta
R Squared
Trailing P/E
Dividend Yield

0.00 Compliance Overview
Status
As of
Compliant
06/30/2025
Reconciliation Status
Custody Reconciliation Status
Custody Last Reconciled For
Trading System Last Reconciled For
Reconciled
07/18/2025
07/10/2025
Page L2L o- 3058
6 PUBLIC
ium TRUST
Performance Overview City of Beaumont, CA (257428)
04/01/2025 - 06/30/2025
Index: NO BENCHMARK REQUIRED.
1: * Grouped by: Asset Class.

Return to Table of Contents Dated: 07/21/2025

7 o
PUBLIC
iron TRUST
Index Comparison City of Beaumont, CA (257428)
04/01/2025 - 06/30/2025
Return to Table of Contents Dated: 07/21/2025
Index Comparison Summary
U
a)
0 O
Duration
Yield Years to Effective Years to Final
Maturity Maturity
Index Comparison Market Sector
Government Agency Municipal Industrial Asset Cash
Backed
Index Comparison Duration
a)
U
C
m0%
o
Go
ti 3 b
Index Comparison Credit Rating
U
U
A BBB Non -Invest Not Rated
Page
L.
26 of 3058
8 PUBLIC
iron TRUST
Index Comparison
04/01/2025 - 06/30/2025
Return to Table of Contents
Index Com.arison Summa
Risk Metric
Portfolio
Index
Difference
Duration

1.760
---
---
Yield

3.834
---
Years to Effective Maturity

1.875
---
Years to Final Maturity

1.893
---
Average Credit Rating
AA+
---
Footnote: 1
Index Comparison Market Sector
Madcet Sector
Portfolio
Index
Difference
Government

81.032%
---
---
Agency

7.969%
Municipal

0.558%
---
Industrial

5.621%
Asset Backed

3.795%
---
Cash

1.025%
Footnote: 2
age 427 o
City of Beaumont, CA (257428)
Dated: 07/21/2025
Index Com.arison Duration
Duratio
Portfolio
Index
Difference
<0

0.000%
---
0 - 1

9.802%
---
1 - 2

51.758%
---
2 - 3

38.440%
---
3 - 4

0.000%
---
4 - 5

0.000%
---
5 - 7

0.000%
---
7 - 10

0.000%
---
10 - 15

0.000%
---
15 - 30

0.000%
---
30 +

0.000%
---
No Duration

0.000%
---
Footnote: 3
Index Comparison Credit Rating
Credit Rating
Portfolio Index Difference
AAA

5.783% --
AA

92.270%
A

1.947% --- ---
BBB

0.000%
Non -Invest

0.000% ---
Not Rated

0.000%
Footnote: 4
9 PUBLIC'
I niTRUST
Index Comparison
04/01/2025 - 06/30/2025 Return to Table of Contents
City of Beaumont, CA (257428)
Dated: 07/21/2025
Index: NO BENCHMARK REQUIRED.
1: * Grouped by: Risk Metric. 2: * Grouped by: Market Sector. 3: * Grouped by: Duration. 4: * Grouped by: Credit Rating.

10 PUBLIC
iron TRUST
GAAP Financials
04/01/2025 - 06/30/2025
City of Beaumont, CA (257428)
Return to Table of Contents Dated: 07/21/2025
Balance Sheet
City of Beaumont, CA
As of: 03/31/2025 06/30/2025
Book Value
Accrued Balance
Book Value + Accrued
Net Unrealized Carrying Value Gain
Carrying Value and Accrued
75,301,813.45
672,890.80
75,974,704.25
455,328.16
76,430,032.40 77,374,290.17
76,128,147.54
691,624.39
76,819,771.93
554,518.24
Income Statement
City of Beaumont, CA
Begin Date 04/01/2025
End Date 06/30/2025
Net Amortization/Accretion Income
Interest Income
Dividend Income
Foreign Tax Withheld Expense
Misc Income
Net Allowance Expense
Income Subtotal
Net Realized Gain/Loss
Net Holding Gain/Loss
Impairment Loss
Net Gain/Loss
Expense
Net Income
Transfers In/Out
Change in Unrealized Gain/Loss
732,881.62

0.00 0.00

0.00 0.00
27,617.39

0.00 0.00

0.00 84,568.67
732,881.62
27,617.39
845,067.68

0.00 99,190.08
Statement of Cash Flows
City of Beaumont, CA
Begin Date 04/01/2025
End Date 06/30/2025
Net Income
Amortization/Accretion on MS
Change in Accrued on MS
Net Gain/Loss on MS
Change in Unrealized G/L on CE
Subtotal
Purchase of MS
Purchased Accrued of MS
Sales of MS
Sold Accrued of MS
Maturities of MS
Net Purchases/Sales
Transfers of Cash & CE
Total Change in Cash & CE
Beginning Cash & CE
Ending Cash & CE
-84,568.67
-65,363.91
-27,617.39

0.00 -10,607,602.54
-44,292.65
9,242,598.92
90,922.97
1,000,000.00
845,067.68
- 177,549.97
- 318,373.30

0.00 349,144.41
444,254.71
793,399.12

11 PUBLIC
ium TRUST
Current Holdings City of Beaumont, CA (257428)
Base Currency: USD As of 06/30/2025
Return to Table of Contents Dated: 07/21/2025
Security Type
Base Original Units Base Current Units Final Maturity Base Original Cost 1 Base Book Value
Base Net Total Base Interest/ Base Accrued Market Base Market Value Base Market Value + Unrealized Gain/ Dividend Due Balance Price Accrued
Loss
ABS

AGCY BOND
CASH
CORP
MMFUND
3,600,000.00
6,000,000.00
1,731.51
4,365,000.00
791,667.61
2, 962, 279.55 11/20/2026
6,000,000.00 08/04/2026
1,731.51 06/30/2025
4,365,000.00 08/23/2026
791,667.61 06/30/2025
2,821,677.95
6,018,054.00
1,731.51
4,122,018.74
791,667.61
2,905,600.72
6,006,463.76
1,731.51
4,279,654.70
791,667.61
25,731.07
42,172.74

0.00 34,683.43

0.00 0.00

0.00 0.00

0.00 1,731.51
4,963.81
117,569.44

0.00 34,643.97

0.00 98.9946
100.8105

1.0000

98.8780

1.0000
2,931,331.79
6,048,636.49
1,731.51
4,314,338.13
791,667.61
2,936,295.60
6,166,205.94
1,731.51
4,348,982.10
791,667.61
MUNI 425,000.00
US GOV 62,040,000.00
425,000.00 03/18/2026 425,000.00
425,000.00 1,557.90

0.00 4,997.23 100.3673

0.00 529,449.94 100.2204
426,557.90 431,555.13
62,040,000.00 07/29/2027 61,527,861.34
61,718,029.24 450,373.10
62,168,402.34 62,697,852.29
77,223,399.12 76,585,678.67 05/22/2027
75,708,011.15 76,128,147.54 554,518.24 1,731.51 691,624.39 99.1289 76,682,665.78 77,374,290.17 * Grouped by: Security Type. * Groups Sorted by: Security Type. * Weighted by: Base Market Value + Accrued. * Holdings Displayed by: Position.

12 PUBLIC
iron TRUST
Realized Gain/Loss
Base Currency: USD 04/01/2025 - 06/30/2025
City of Beaumont, CA (257428)
Return to Table of Contents Dated: 07/21/2025
Security Type
ABS

AGCY BOND
CASH
CORP
MMFUND
MUNI
US GOV
BS Class Market Sector Ending Base Current Units
--- Asset Backed
LT Agency
RCV Cash
--- Industrial
CE Cash
--- Municipal
Government
Base Disposed Book Value Base Total Impairment Loss Base Net Total Gain/Loss Ending Market Value + Accrued 2,962,279.55
6,000,000.00
1,731.51
4,365,000.00
791,667.61
425,000.00
62,040,000.00
-360,361.01
-2,107,988.71

0.00 -1,000,000.00
-1,678,734.33

0.00 -6,746,631.81

0.00 0.00

0.00 0.00

0.00 0.00

0.00 0.02
5,052.29

0.00 0.00

0.00 0.00
22,565.08
2,936,295.60
6,166,205.94
1,731.51
4,348,982.10
791,667.61
431,555.13
62,697,852.29
1 76,585,678.67
-11,893,715.86 0.00
27,617.39 77,374,290.17
* Grouped by: Security Type. * Groups Sorted by: Security Type. * Weighted by: Ending Market Value + Accrued. * Holdings Displayed by: Lot.

13 PUBLIC
ium TRUST
Income Detail
Base Currency: USD 04/01/2025 - 06/30/2025
City of Beaumont, CA (257428)
Return to Table of Contents Dated: 07/21/2025
Security Type BS Class
ABS 2,962,279.55

AGCY BOND
Ending Base Current Units Base Accretion Income Base Misc Income Base Expense Base Interest/Dividend Income Base Amortization Expense Base Net Income 15,120.48 0.00

0.00 30,371.79

0.00 89,952.09

0.00 0.00

0.00 45,492.28
LT 6,000,000.00
RCV 1,731.51
200.53 0.00
-3,148.31 92,056.60
CASH

0.00 0.00

0.00 0.00
CORP 4,365,000.00
MMFUND
MUNI
US GOV
22,547.72 0.00

0.00 0.00
63,306.56

0.00 33,186.04

0.00 0.00

0.00 0.00 55,733.76
CE
791,667.61
425,000.00
62,040,000.00

0.00 0.00

0.00 4,869.42
4,997.23
569,505.06

0.00 0.00
-13,458.30
4,869.42
4,997.23
641,918.40
1 76,585,678.67
101,175.28 0.00

0.00 732,881.62
-16,606.61 845,067.68
* Grouped by: Security Type. * Groups Sorted by: Security Type. * Weighted by: Ending Base Market Value + Accrued. * Holdings Displayed by: Lot.

14 PUBLIC
iron TRUST
Issuer Concentration (> $550K)
Base Currency: USD As of 06/30/2025
Eli Lilly
and Company {1.546%)
Federal Home
Loan Banks (1.890%)
Farm Credit
System (6.228%)
Return to Table of Contents
Issuer Concentration
Government of The
United States (82.546%)
City of Beaumont, CA (257428)
Chart calculated by: Base Market Value +Accrued
Dated: 07/21/2025
Issuer Concentration
Security Type
Ending Base Current Units Ending Effective Final Maturity Maturity
Base Net Market Base Net FX Unrealized Base Market Value + Accrued % of Base Market Unrealized Gain/Loss Security Gain/Loss Value + Accrued Government of The United States
Farm Credit System
Federal Home Loan Banks
US GOV

AGCY BOND

AGCY BOND
62,040,000.00 07/29/2027
4,600,000.00 07/23/2026
1,400,000.00 09/11/2026
1,145,000.00 01/09/2027
1,100,000.00 06/17/2026
07/29/2027
07/23/2026
09/11/2026
450,373.10
26,675.43
15,497.30

0.00 62,697,852.29 82.546%

0.00 4,730,817.43 6.228%

0.00 1A35,388.50 1.890%
Eli Lilly and Company
Deere & Company
Capital One Financial Corporation
Capital One Multi -Asset Execution Trust, Series 2022-3 U.S. Bancorp
Hyundai Auto Receivables Trust 2023-B
Apple Inc.

Amazon.com, Inc.

CORP
02/09/2027 9,565.10 0.00 1,174,563.28 1.546%
06/17/2026 7,048.97 0.00 1,067,928.89 1.406%
09/15/2026
CORP
ABS
975,000.00 09/15/2026
875,000.00
791,667.61
757,934.61
750,000.00
750,000.00
12,792.87

0.00 938,536.73 1.236%
877,961.00 1.156%
791,667.61 1.042%
764,643.51 1.007%
744,699.53 0.980%
731,389.01 0.963%
ABS
MMFUND
ABS
CORP
CORP
10/15/2025
06/30/2025
03/15/2027
08/04/2026
05/12/2026
10/15/2025
06/30/2025
04/17/2028
08/04/2026
05/12/2026
2,817.33

0.00 7,210.94
7,654.92

5.300.36

0.00 0.00

0.00 0.00

0.00 75,184,602.22 05/23/2027
05/28/2027
544,936.33

0.00 75,955,447.79 100.000%
* Grouped by: Issuer Concentration. * Groups Sorted by: Base Market Value + Accrued. * Filtered By: Base Market Value + Accrued > 550,000.00. * Weighted by: Base Market Value + Accrued.

15 PUBLIC
..., .-. TRUST

ADVISORS
Historical Trends
Base Currency: USD 04/01/2025 - 06/30/2025

4.15 4.1

4.05 4
-o

3.95 >-

3.9 3.85

3.8 3.75
City of Beaumont, CA (257428)
Return to Table of Contents Dated: 07/21/2025
Yield
ti� ti� tib ti� ti� ti�
\1O \�O \1O \�O ' \�O \l \�O \�O \�O ' \�O \�' \�O
h \r)i O `LO \00 'O '1 � 4b c§°
\O'1 0'4°
\`L� \`L� \�O
O?` OP` O O� � OHO OHO OHO OHO OHO
Yield
Base Market Value + Accrued Period Begin Period End
Duration Complex Credit Years to Effective Maturity Years to Final Maturity Rating

3.804

4.083

3.918

3.884

3.929

3.960

4.070

4.058

3.994

4.101

4.024

3.982

3.862

3.834
76,728,627.80 04/01/2025
76,401,600.42 04/06/2025
76,680,683.24 04/13/2025
76,786,473.01 04/20/2025
76,777,127.86 04/27/2025
76, 761, 392.01 05/04/2025
76,685,262.74 05/11/2025
76,764,338.52 05/18/2025
76,916,051.05 05/25/2025
76,784,075.57 06/01/2025
76,959,745.48 06/08/2025
77,080,856.34 06/15/2025
77,316,496.75 06/22/2025
77,374,290.17 06/29/2025
04/05/2025
04/12/2025
04/19/2025
04/26/2025
05/03/2025
05/10/2025
05/17/2025
05/24/2025
05/31/2025
06/07/2025
06/14/2025
06/21/2025
06/28/2025
06/30/2025

1.742 AAA

1.720 AAA

1.776 AAA

1.758 AAA

1.739 AAA

1.719 AAA

1.777 AA+

1.758 AA+

1.740 AA+

1.820 AA+

1.802 AA+

1.784 AA+

1.767 AA+

1.760 AA+

1.857

1.836

1.895

1.876

1.854

1.834

1.894

1.875

1.856

1.944

1.925

1.902

1.883

1.875

1.879

1.859

1.916

1.897

1.876

1.856

1.913

1.895

1.876

1.963

1.945

1.919

1.901

1.893
Weighted by: Base Market Value + Accrued.

16 PUBLIC'
Ifni TRUST
Credit Events
Base Currency: USD 04/01/2025 - 06/30/2025
Return to Table of Contents
City of Beaumont, CA (257428)
Dated: 07/21/2025
Outlook Changed
Account
City of Beaumont, CA
Identifier
3133EPZY4
Description

FEDERAL FARM CREDIT BANKS FUNDING CORP
Effective Date Agency
04/29/2025 Fitch
Old Value New Value Event Type
Stable Off Outlook Changed
* Grouped by: Event Type. * Groups Sorted by: Event Type. * Filtered By: Agency x DBRS and Agency * Moodys.

17 Additional Disclosure:

This information is for the sole purposes of the client and is not intended to provide specific advice or recommendations. Please review the contents of this information carefully. Should you have any questions regarding the information presented, calculation methodology, investment portfolio, security detail, or any other facet of this information, please feel free to contact us.

Public Trust Advisors, LLC (Public Trust) statements and reports are intended to detail our investment advisory activity as well as the activity of certain client accounts managed by Public Trust. The custodian bank maintains the control of assets and executes and settles all investment transactions. The custodian statement is the official record of security and cash holdings transactions. Public Trust recognizes that clients may use these reports to facilitate record keeping; therefore, it is recommended that the client reconcile this information with their custodian bank statement. Many custodians use a settlement date basis that may result in the need to reconcile due to a timing difference. The underlying market value, amortized cost, and accrued interest may differ between the custodian and this statement or report. This can be attributed to differences in calculation methodologies and pricing sources used.

Public Trust does not have the authority to withdraw funds from or deposit funds to the custodian. Our clients retain responsibility for their internal accounting policies, implementing and enforcing internal controls, and generating ledger entries or otherwise recording transactions. The total market value represents prices obtained from various sources; it may be impacted by the frequency at which prices are reported, and such prices are not guaranteed. Prices received from pricing vendors are generally based on current market quotes but when such quotes are not available, the pricing vendors use a variety of techniques to estimate value. These estimates, particularly for fixed -income securities, may be based on certain minimum principal amounts (e.g. $1 million) and may not reflect all the factors that affect the value of the security including liquidity risk. The prices provided are not firm bids or offers. Certain securities may reflect N/A or unavailable where the price for such security is generally not available from a pricing source. The market value of a security, including those priced at par value, may differ from its purchase price and may not closely reflect the value at which the security may be sold or purchased based on various market factors. The securities in this investment portfolio, including shares of mutual funds, are not guaranteed or otherwise protected by Public Trust, the FDIC (except for certain non-negotiable certificates of deposit), or any government agency unless specifically stated otherwise.

Clients may be permitted to establish one or more unmanaged accounts for the purposes of client reporting. Clients may also be permitted to provide externally managed assets for the purposes of client reporting. Public Trust defines unmanaged accounts or assets as one where the investment direction remains the sole responsibility of the client rather than the Investment Manager. Unmanaged accounts or external assets do not receive ongoing supervision and monitoring services. The Investment Manager does not make any investment recommendations and may not charge a fee for reporting on these accounts or assets. The primary purpose for this service is to include unmanaged accounts or assets owned by the client in the performance reports provided by the Investment Manager. The Investment Manager assumes no liability for the underlying performance of any unmanaged accounts or assets, and it is the client's sole responsibility for the accuracy or correctness of any such performance.

Beginning and ending balances are based on market value plus accrued interest on a trade date basis. Statements and reports made available to the end user either from Public Trust or through the online reporting platform may present information and portfolio analytics using various optional methods including, but not limited to, historical cost, amortized cost, and market value. All information is assumed to be correct, but the accuracy has not been confirmed and therefore is not guaranteed to be correct. Information is obtained from third party sources that may or may not be verified. The data in this report is unaudited and is only applicable for the date denoted on the report. Market values may change day-to-day based on numerous circumstances such as trading volume, news released about the underlying issuer, issuer performance, etc. Underlying market values may be priced via numerous aspects as certain securities are short term in nature and not readily traded. Performance results are shown net of all fees and expenses and reflect the reinvestment of dividends and other earnings.

Many factors affect performance including changes in market conditions and interest rates and in response to other economic, political, or financial developments. Investment involves risk including the possible loss of principal. No assurance can be given that the performance objectives of a given strategy will be achieved. Past performance is no guarantee of future results. Any financial and/or investment decision may incur losses.

The investment advisor providing these services is Public Trust Advisors, LLC, an investment adviser registered with the U.S. Securities and Exchange Commission (SEC) under the Investment Advisers Act of 1940, as amended. Registration with the SEC does not imply a certain level of skill or training. Public Trust is required to maintain a written disclosure brochure of our background and business experience. If you would like to receive a copy of our current disclosure brochure, Privacy Policy, or Code of Ethics, or have any questions regarding your account please contact us.

Public Trust Advisors
717 17th St. Suite 1850
Denver, CO 80202