Agenda packet — Brea City Council, April 21, 2026 (part 1 of 2)

City Council and Successor Agency
to the Brea Redevelopment
Agency Agenda
Closed Session - 5:00 p.m.

Study Session - 5:45 p.m.

General Session - 7:00 p.m.

Tuesday, April 21, 2026, 7:00 PM

COUNCIL CHAMBERS
1 Civic Center Circle
Brea, California 92821
Cecilia Hupp, Mayor Marty Simonoff, Mayor Pro Tem Christine Marick, Council Member Blair Stewart, Council Member Steven Vargas, Council Member This agenda contains a brief general description of each item Council will consider. The City Clerk has on file copies of written documentation relating to each item of business on this Agenda available for public inspection.

Contact the City Clerk’s Office at (714) 990-7756 or view the Agenda and related materials on the City’s website at www.cityofbrea.gov. Materials related to an item on this agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the City Clerk’s Office at 1 Civic Center Circle, Brea, CA during normal business hours. Such documents may also be available on the City’s website subject to staff’s ability to post documents before the meeting.

Procedures for Addressing the Council
The Council encourages interested people to address this legislative body by making a brief presentation on a public hearing item when the Mayor calls the item or address other items under Matters from the Audience. State law generally prohibits the City Council from responding to or acting upon matters not listed on this agenda.

The Council encourages free expression of all points of view. To allow all persons the opportunity to speak, please keep your remarks brief. If others have already expressed your position, you may simply indicate that you agree with a previous speaker. If appropriate, a spokesperson may present the views of your entire group. Council rules prohibit clapping, booing or shouts of approval or disagreement from the audience. Please silence all cell phones and other electronic equipment while the Council is in session. Thank you.

Written comments may be submitted in advance of the meeting by emailing [email protected].

Written comments received by 3 p.m. on the day of the meeting will be provided to the Council, will be made available to the public at the meeting, and will be included in the official record of the meeting.

Special Accommodations
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (714) 990-7757. Notification 48 hours prior to the meeting will enable City staff to make reasonable arrangements to ensure accessibility. (28 CFR 35.102.35.104 ADA Title II) Important Notice
The City of Brea shows both live broadcasts and replays of City Council Meetings on Brea Cable Channel 3 and over the Internet at www.cityofbrea.gov. Your attendance at this public meeting may result in the recording and broadcast of your image and/or voice as previously described.

1. CLOSED SESSION - EXECUTIVE CONFERENCE ROOM 3RD FLOOR - TIME 5:00 P.M.

1.A. Call to Order/Roll Call

1.B. Public Comment

1.C. Conference with Legal Counsel Pursuant to Government Code Section 54956.9(d)(4) - Anticipated Litigation. Initiation of Litigation: 1 potential case.

1.D. Conference with City's Labor Negotiator Pursuant to Government Code Section 54957.6 Regarding the Brea Management Association (BMA), Brea City Employees' Association (BCEA), Administrative and Professional Employees' Association (APEA), Brea Police Management Association (BPMA), Brea Fire Association (BFA) and the Brea Fire Management Association (BFMA) - Kristin Griffith, Negotiator, Laura Drottz Kalty, LCW Attorney and Alexander Volberding, LCW Attorney

2. STUDY SESSION - EXECUTIVE CONFERENCE ROOM 3RD FLOOR - TIME 5:45 P.M.

2.A. Call to Order/Roll Call

2.B. Public Comment

2.C. Clarify Regular Meeting Topics

2.D. Continued Review of Existing General Municipal Tax in the City of Brea

2.E. Distinguished Brea Athlete Discussion

2.F. Review of Code of Ethics and Conduct for Elected and Appointed Officials

2.G. SB 707 Updates to the Brown Act

2.H. Council Member Reports/Requests

2.I. Study Session Adjournment

3. GENERAL SESSION - COUNCIL CHAMBERS PLAZA LEVEL - 7:00 P.M.

3.A. Call to Order/Roll Call

3.B. Pledge of Allegiance

3.C. Invocation: Pastor Doug Green, North Hills Church

3.D. Presentation: Carbon Canyon Helicopter Hydrant Station

3.E. Report - Prior Study Session

3.F. Community Announcements

3.G. Matters from the Audience

3.H. Response to Public Inquiries

4. CONSENT CALENDAR
The City Council/Successor Agency approves all Consent Calendar matters with one motion unless Council/Agency or Staff requests further discussion of a particular item. Items of concern regarding Consent Calendar matters should be presented during “Matters from the Audience."

4.A. March 11, 2026 Special City Council Meeting Minutes — 1. Approve.

4.B. April 7, 2026 Regular City Council Meeting Minutes — 1. Approve.

4.C. Adopt a Resolution Authorizing Persons Holding Certain Designated Positions to Execute the Urban Area Security Initiative Grant Documents for and on behalf of the City of Brea — 1. Adopt Resolution No. 2026-16, authorizing the Police Chief or his designee to execute Urban Area Security Initiative (UASI) grant documents for and on behalf of the City of Brea; — 2. Authorize the City Manager, Police Chief or designated persons within the Brea Police Department to oversee and administer the projects associated with the Anaheim/Santa Ana UASI training and funding on behalf of the City;
— 3. Approve an agreement with the City of Santa Ana for transfer or purchase of equipment/services or reimbursement of training costs;
— 4. Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; and
— 5. Authorize the Police Chief to execute the agreement. There is no fiscal impact to the General Fund.

4.D. Distinguished Brea Athlete
— 1. Adopt a Resolution No. 2026-17, approving the naming of Jeanette Pohlen as a Distinguished Brea Athlete and adding a plaque honoring her to the Distinguished Brea Athletes Wall of Honor at the Brea Sports Park; and
— 2. Approve staff moving forward with the proposed non-bronze plaque to honor Distinguished Brea Athletes for any new honorees after the inaugural bronze plaques were placed in 2010. There is no fiscal impact to the General Fund.

4.E. Annual Engineer's Report for Landscape and Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6 and 7 — 1. Receive and approve the Annual Engineer's Report for Landscape and Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6, and 7, and Resolution Nos. 2026-18 - 2026-24 to set a Public Hearing for each District on June 2, 2026, at 7:00 p.m. There will be no impact on the General Fund by this action.

4.F. Monthly Report of Investments for the City of Brea for Period Ended March 31, 2026 — 1. Receive and file.

4.G. March Outgoing Payment Log and City Disbursement Registers for April 3, April 10, and April 17 — 1. Receive and file.

5. CITY/SUCCESSOR AGENCY - CONSENT

5.A. Monthly Report of Investments for the Successor Agency to the Brea Redevelopment Agency for Period Ended March 31, 2026
— 1. Receive and file.

6. PUBLIC HEARING
This portion of the meeting is for matters that legally require an opportunity for public input. Audience participation is encouraged and is limited to 5 minutes per speaker.

6.A. Public Hearing to Consider an Ordinance to Amend Chapter 1.04: “Penalties, Administrative and Civil Remedies, and General Provisions”
— 1. Waive full reading and introduce Ordinance No. 1273 titled “An Ordinance of the City Council of the City of Brea Updating Chapter 1.04 ‘Penalties, Administrative and Civil Remedies, and General Provisions’ of the Brea City Code”;
— 2. Open and conduct a public hearing; and
— 3. Schedule adoption of the aforementioned Ordinance at the next regular City Council meeting. Revenues collected from administrative citations are deposited into the General Fund (110).

7. ADMINISTRATIVE ITEMS
This agenda category is for City Council consideration of a wide variety of topics related to the City's operations. Public comments regarding items in this section should be presented during "Matters from the Audience."

7.A. City Council Meeting Telephonic/Internet Service Disruption Policy — 1. Adopt the City Council Telephonic/Internet Service Disruption Policy addressing interruptions to two-way telephonic or two-way audiovisual meeting services in compliance with SB 707. There is no fiscal impact to the General Fund.

7.B. Waste Infrastructure System Enterprise Agreement with the County of Orange — 1. Approve the Waste Infrastructure System Enterprise (WISE) Agreement with the County of Orange for municipal solid waste disposal;
— 2. Approve a budget adjustment for FY 2026-27 for $400,000 for Sanitation Fund to account for increased contract disposal rates; and
— 3. Authorize the City Manager, or designee, to execute ancillary documents on behalf of the City and make minor modifications as necessary.

8. ADMINISTRATIVE ANNOUNCEMENTS

8.A. City Manager

8.B. City Attorney

8.C. Council Requests

9. COUNCIL ANNOUNCEMENTS

9.A. Council Announcements

10. ADJOURNMENT

10.A. Meeting Adjournment
Date Posted: April 16, 2026
CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4A.

March 11, 2026 Special City Council Meeting Minutes

TO PREPARED BY
Honorable Mayor and City Council Members Christina Dizol, Deputy City Clerk

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Kristin Griffith, City Manager Kristin Griffith, City Manager

RECOMMENDATION
Approve.

Attachments
03-11-2026 - Draft Minutes.pdf

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CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4B.

April 7, 2026 Regular City Council Meeting Minutes

TO PREPARED BY
Honorable Mayor and City Council Members Tiara Solorzano, Management Analyst II

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Kristin Griffith, City Manager Kristin Griffith, City Manager

RECOMMENDATION
Approve.

Attachments
04-07-2026 - Draft Minutes.pdf

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CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4C.

Adopt a Resolution Authorizing Persons Holding Certain Designated Positions to Execute the Urban Area Security Initiative Grant Documents for and on behalf of the City of Brea

TO PREPARED BY
Honorable Mayor and City Council Members Tianna Rivera, Management Analyst

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Adam Hawley, Police Chief Kristin Griffith, City Manager

RECOMMENDATION

1. Adopt a resolution authorizing the Police Chief or his designee to execute Urban Area Security Initiative (UASI) grant documents for and on behalf of the City of Brea;

2. Authorize the City Manager, Police Chief or designated persons within the Brea Police Department to oversee and administer the projects associated with the Anaheim/Santa Ana UASI training and funding on behalf of the City;

3. Approve an agreement with the City of Santa Ana for transfer or purchase of equipment/services or reimbursement of training costs;

4. Authorize the City Manager and City Attorney to make any necessary, non-monetary changes to the agreement; and

5. Authorize the Police Chief to execute the agreement

BACKGROUND/DISCUSSION
The U.S. Department of Homeland Security, through the State of California Emergency Management Agency, has authorized the City of Santa Ana to allocated funds from the County. The Anaheim/Santa Ana Urban Area (ASAUA) oversees and distributes these funds, with the majority of the funds going to Emergency Operations Training, including Community Emergency Response Teams (CERT), various communications enhancements, and some equipment requests. The Brea Police Department is a sub-recipient of this grant.

At this time, the police department does not expect any funding from this program. However, the proposed resolution and agreement would allow the City to accept those funds, should they become available, and allow specified personnel, the City Manager, Police Chief, and Operations or Support Services Division Commander (Police Captain), to manage and/or execute any necessary documents related to the grant on behalf of the City. If funds do become available, those monies would likely be used to reimburse the City for overtime expended in UASI-sanctioned training.

FISCAL IMPACT/SUMMARY
There is no fiscal impact to the City of Brea.

Attachments
UASI Grant Agreement_Dec 2025.pdf
UASI - Resolution 2026.pdf

Terence Boga
City Attorney

April 21, 2026
RESO. 2026-XX
1 RESOLUTION NO. 2026-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA,

CALIFORNIA AUTHORIZING PERSONS HOLDING CERTAIN DESIGNATED

POSITIONS TO EXECUTE URBAN AREA SECURITY INITIATIVE GRANT

DOCUMENTS FOR AND ON BEHALF OF THE CITY OF BREA
A. RECITALS:
(i) WHEREAS, The City of Brea (the “City”) regularly accesses funding and training assistance funded by grants established by the Department of Homeland Security (hereinafter collectively referred to as “Eligible Grants”) from the Federal Department of Homeland Security and administered by the Anaheim/Santa Ana Urban Area Security Initiative (ASAUASI); and (ii) WHEREAS, part of such applications for Eligible Grants, the Anaheim/Santa Ana Urban Area Security Initiative requires the City to maintain a Resolution with authorization from the City Council, authorizing persons holding specific positions to act on behalf of the City, and designates and/or affirms that the City official executing the grant agreement is authorized to do so.

B. RESOLUTION:

NOW, THEREFORE, be it found, determined and resolved, by the City Council of the City of Brea as follows:
1) The following City officials are the City’s agents for purposes of applying and obtaining Eligible Grants, executing grant agreements and other required documents, and taking any actions necessary to implement such grant agreements and other required documents: City Manager, Chief of Police or designated persons within the Brea Police Department.

April 21, 2026
RESO. 2026-XX
2 APPROVED AND ADOPTED by the Council of the City of Brea, California, this 21st day of April 2026.
____________________________________
Cecilia Hupp, Mayor
ATTEST: _________________________________
Victoria Popescu, City Clerk
I, Victoria Popescu, City Clerk of the City of Brea, California, do hereby certify that the foregoing resolution was adopted by the City Council of the City of Brea, California, at its regular meeting held on the 21st day of April 2026, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: April 21, 2026
_________________________________
Victoria Popescu, City Clerk
CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4D.

Distinguished Brea Athlete

TO PREPARED BY
Honorable Mayor and City Council Members Sean L. Matlock, Deputy Director of Community Services

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Sean L. Matlock, Deputy Director of Community
Services Kristin Griffith, City Manager

RECOMMENDATION
Staff recommends that the City Council take the following action:

1. Adopt a Resolution (Attachment A) approving the naming of Jeanette Pohlen as a Distinguished Brea Athlete and adding a plaque honoring her to the Distinguished Brea Athletes Wall of Honor at the Brea Sports Park.

2. Approve staff moving forward with the proposed non-bronze plaque to honor Distinguished Brea Athletes for any new honorees after the inaugural bronze plaques were placed in 2010.

BACKGROUND/DISCUSSION
In 2008, former Mayor Don Schweitzer expressed interest in honoring Brea athletes whose sporting accomplishments reached the pinnacle in their field of expertise and whose performance has been of state, national, and/or international significance. In response, the City Council directed the Parks, Recreation and Human Services Commission to collaborate with staff and develop a policy and criteria for the selection and display of the Distinguished Brea Athletes at the Brea Sports Park.

The policy intends to establish a fair, objective and consistent process for the selection of individuals recognized as Distinguished Brea Athletes for inclusion on the permanent display at the Brea Sports Park. Nominations for recognition will be accepted by the City during the month of October of every fourth odd year stating in 2009, and revised in 2025 to every fourth even year starting in 2026. If nominations are submitted, a Selection Committee will be the first level of review of nominated individuals. The Selection Committee consists of two members from the Brea Historical Society and two members from each of the following City Commissions: The Cultural Arts Commission, the Parks, Recreation and Human Services Commission, and the Planning Commission. In addition, the Mayor shall appoint one member from the City Council to serve on the Selection Committee. The process of nominating a candidate for consideration will require the person and/or organization making the nomination to substantiate their reasons and provide verifiable documentation supporting their recommendation, and to assume responsibility for funding and/or replacing the bronze plaque honoring the nominee. Each person and/or organization will be limited to one nomination per year. The selection of persons to be honored will be completed in time to be confirmed by Resolution of the City Council no later than the second regularly scheduled City Council meeting in April of each year.

In October 2025, the City received a nomination form for Jeanette Pohlen in recognition of her accomplishments in basketball. A Selection Committee was established based on the policy guidelines and met earlier this year. The Selection Committee recommended moving forward with honoring Jeanette Pohlen as a Distinguished Brea Athlete and a Resolution has been prepared for City Council consideration.

There were seven athletes honored with a 24” X 18” bronze bust view wall plaque, which are mounted on the back wall of the bleachers at field number three at the Brea Sports Park. The inaugural plaques for this program were paid for out of the funding for the Sports Park.

Concerns were raised regarding the use of bronze plaques and evaluating the use of a material that is more costeffective than bronze and also lessens the potential risk of theft. Staff met with a vendor to discuss various plaque options and is recommending a material with Lexan Subsurface Print, which will complement the existing inaugural plaques but also meet the goal of being more cost effective.

FISCAL IMPACT/SUMMARY
The policy states that subsequent plaques and the ongoing maintenance thereafter will be paid by the person and/or organization making the nomination. There is no fiscal impact to the General Fund.

Attachments
Resolution - Distiniguished Brea Athlete - Jeanette Pohlen.pdf Reso. No. 2026-
April 21, 2026
1 RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA APPROVING

THE NAMING OF JEANETTE POHLEN AS A DISTINGUISHED BREA

ATHLETE AND ADDING A PLAQUE HONORING HER TO THE

DISTINGUISHED BREA ATHLETES WALL OF HONOR AT THE BREA

SPORTS PARK
A. RECITALS:
(i) The Distinguished Brea Athletes Program Policy was adopted in 2009 after the opening of the Brea Sports Park.
(ii) The policy intent was to produce a fair, objective and consistent process for the selection of individuals whose sporting accomplishments reached the pinnacle of their field of expertise and whose performance has been of state, national, and/or international importance.
(iii) In 2010, seven inaugural athletes were honored as Distinguished Brea Athletes and plaques were placed in their honor at the Brea Sports Park. (iv) In October 2025, a nomination was received for Jeanette Pohlen. A Selection Committee was formed consisting of a City Council Member appointed by the Mayor, two members from the Brea Historical Society, and two members from each of the following Commissions: Cultural Arts; Parks, Recreation and Human Services; and, the Planning Commission.
(v) The Selection Committee reviewed the nominee with the selection criteria as follows: (1) The candidate shall have lived in Brea while attending a private or public elementary and/or secondary school for a minimum of two years; (2) The candidate must Reso. No. 2026-
April 21, 2026
2 have clearly demonstrated exceptional athletic achievements of state, national, and/or international importance; (3) The candidate must have professional experience in their field of endeavor, or have participated in International Olympic and/or World competition; (4) The candidate is the recipient of major state, national and/or international awards, medals, honors, and/or recognition; (5) The candidate has been a positive role model; (6) The candidate has been listed in reliable reputable national references or publications; (7) Junior titles and/or High School performances shall not be considered; and (8) Candidate’s eligibility shall begin five years after his or her retirement from active participation in their respective sport of recognition. (vi) Ms. Pohlen has received several awards over the years. As a high school player, Jeanette was selected as a McDonald’s All American in 2007. While playing at Stanford she was selected as a Pac 10 All American three times. In 2011, she was selected as a United States Basketball Writer’s Association All American, and an Associated Press (AP) first team All American. In 2012, while playing for the Fever, she won a WNBA Championship.
(vii) Due to her long and successful career in basketball, which includes playing as a Brea-Olinda Ladycat from 2003 to 2007, on the Stanford women’s basketball team from 2007 to 2011, playing for the Indiana Fever basketball team from 2011 to 2018, and now as an assistant coach for Stanford women’s basketball, the Selection Committee determined Jeannette Pohlen has satisfied all criteria and has recommended she be recognized as a Distinguished Brea Athlete.

Reso. No. 2026-
April 21, 2026
3 B. RESOLUTION:

NOW, THEREFORE, the City Council of the City of Brea determines and resolves as follows:

1. The City Council approves and authorizes the naming of Jeanette Pohlen as a Distinguished Brea Athlete.

2. A plaque will be placed on the Distinguished Brea Athletes wall of honor at the Brea Sports Park honoring Jeanette Pohlen who has reached the pinnacle of her field of expertise in basketball.

APPROVED AND ADOPTED this 21st day of April, 2026.
_______________________________
Cecilia Hupp, Mayor
ATTEST: ________________________
Victoria Popescu, City Clerk
Reso. No. 2026-
April 21, 2026
4 I, Victoria Popescu, City Clerk of the City of Brea, do hereby certify that the foregoing Resolution was passed at a regular meeting of the City Council, held on the 21st day of April, 2026, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

Dated:________________________________
________________________________
Victoria Popescu, City Clerk
CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4E.

Annual Engineer's Report for Landscape and Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6 and 7

TO PREPARED BY
Honorable Mayor and City Council Members Matthew Cuevas, Senior Management Analyst

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Michael Ho, Public Works Director Kristin Griffith, City Manager

RECOMMENDATION
Staff recommends the City Council take the following action:

1. Receive and approve the Annual Engineer's Report for Landscape and Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6, and 7, and adopt the Resolutions of Intent to set a Public Hearing for each District on June 2, 2026, at 7:00 p.m.

BACKGROUND/DISCUSSION
The City of Brea has seven Landscape and Lighting Maintenance Districts (LLMDs) assessed annually. Per the 1972 Landscape and Lighting Act, the local agency shall conduct public meetings to establish the upcoming annual budget for each LLMD. These District meetings provide the homeowners with updates on future landscape improvements and solicit concerns regarding the maintenance of the common areas. Below is the summary of each LLMD community meeting. Referenced in Exhibit A is a map of the seven Districts.

Maintenance District #1 (American National - 103 Parcels) On February 25, 2026, seven representatives from five parcels attended the community meeting. The total costs for FY 2025-26 are estimated to be $64,704. The total annual assessment amount for this District is currently $55,929. There were no changes to the assessment amount for FY 2026-27. The annual assessment will remain at $543.00 per parcel. The estimated costs for FY 2026-27 will require an estimated expenditure of $8,500 from the District's reserve fund. By June 30, 2026, the District's reserves will be $9,721.

The District will exhaust its remaining reserves by the end of FY 2026-27, as annual maintenance costs are likely to exceed the amount collected from annual assessments. This District has not raised its annual assessment amounts since 1997. At the community meeting, discussions focused on the current annual assessment amount.

Staff and property owners in attendance will hold additional meetings to discuss how to move forward regarding the annual assessments. Staff will report back to the City Council in the near future regarding how the District's property owners would like to proceed.

Maintenance District #2 (Baldwin - 297 Parcels)
The assessment for this District is for theme street lighting maintenance only. The Homeowners' Association maintains the common landscaped areas. On February 26, 2026, one representative from one parcel attended the community meeting. The total costs for FY 2025-26 are estimated to be $7,577. The total annual assessment for this District is currently $5,495.50. There were no changes to the assessment amount for FY 2026-27. The estimated costs for FY 2026-27 will require an estimated expenditure of $3,410 from the District's reserve fund. The annual assessment will remain $18.50 per parcel. By June 30, 2026, the District's reserves will be $31,671.

Maintenance District #3 (Eagle Development - 188 Parcels) On February 24, 2026, eight representatives from six parcels attended the community meeting. The total costs for FY 2025-26 are estimated to be $123,767. The total annual assessment for this District is $116,693.48, or $620.71 per parcel. The estimated costs for FY 2026-27 will require an estimated expenditure of $24,439 from the District's reserve fund. Homeowners in attendance directed staff to increase the assessment by the Consumer Price Index (CPI) of 3.2% from the prior 12-month calendar year. The annual assessment for FY 2026-27 will be $640.57 per parcel, an increase of $19.86, which is the maximum allowable assessment for FY 2026-27. By June 30, 2026, the District's reserves will be $61,779.

Maintenance District #4 (Ponderosa - 230 parcels)
The assessment for this District is for theme street lighting maintenance only. The Homeowners' Association maintains the common landscaped areas. On February 26, 2026, no representatives attended the community meeting. The total estimated costs for FY 2025-26 are $5,330. The total annual assessment for this District is currently $2,760. There were no changes to the assessment amount for FY 2025-26. The annual assessment will remain $12.00 per parcel. The estimated costs for FY 2026-27 will require an estimated expenditure of $2,826 from the District's reserve fund. By June 30, 2026, the District's reserves will be $16,575.

Maintenance District #5 (Konweiser - 113 Parcels)
On February 25, 2026, six representatives from five parcels attended the community meeting. The total costs for FY 2025-26 are estimated to be $141,426. The total annual assessment for this District is $122,305.55. There were no changes to the assessment amount for FY 2026-27. The annual assessment will remain at $1,082.35 per parcel. The estimated costs for FY 2026-27 will require an estimated expenditure of $20,071 from the District's reserve fund. By June 30, 2026, the District's reserves will be $135,172.

Maintenance District #6 (Schmid Development - 135 Parcels) Of the seven Districts, this is the largest District with 16 acres of common landscaped areas. On February 24, 2026, nine representatives from seven parcels attended the community meeting. The total costs for FY 2025-26 are estimated to be $234,849. The total annual assessment for this District is $236,297.25 or $1,750.35 per parcel per year. There were no changes to the assessment amount for FY 2026-27. The annual assessment will remain $1,750.35 per parcel. By June 30, 2026, the District's reserves will be $289,461.

Maintenance District #7 (Baywood Development - 96 Parcels) On February 25, 2026, no representatives attended the community meeting. The total costs for FY 2025-26 are estimated to be $38,541. The total annual assessment for this District is $35,047.68 or $365.08 per parcel per year.

There were no changes to the assessment amount for FY 2026-27. The annual assessment will remain at $365.08 per parcel. By June 30, 2026, the District's reserves will be $11,484.

COMMISSION/COMMITTEE RECOMMENDATION
Due to lack of quorum, the April 14, 2026, Finance Committee Meeting was canceled. The item will be presented to the City Council for consideration.

FISCAL IMPACT/SUMMARY
Per the 1972 Landscape and Lighting Act, the local agency shall conduct public meetings to establish and adopt the upcoming annual District budget. Staff met with the homeowners to discuss the coming year's budget and improvement projects. Separate assessments provide for all funding for the maintenance of the Districts, including reimbursing the General Fund for staff time. There will be no impact on the General Fund by this action.

The estimated assessments for FY 2026-27, as detailed in the Engineer's Report, are as follows:

Maintenance
District
2025-2026
Assessment Per
Lot Per Year
2026-2027
Assessment Per
Lot Per Year
Change in
Assessment Per
Lot Per Year
% Change
M.D. #1 $543.00 $543.00 $0 0%
M.D. #2 $18.50 $18.50 $0 0%
M.D. #3 $620.71 $640.57 $19.86 3.2%
M.D. #4 $12.00 $12.00 $0 0%
M.D. #5 $1,082.35 $1,082.35 $0 0%
M.D. #6 $1,750.35 $1,750.35 $0 0%
M.D. #7 $365.08 $365.08 $0 0%
The recommended action is to accept the Annual Engineer's Report for Landscape and Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6, and 7, and to adopt a Resolution of Intent, setting a Public Hearing for each District on June 2, 2026, at 7:00 p.m.

Attachments
Attachment A - Exhibit A - Maintenance Districts Map.pdf Attachment B - Resolution LLMD 1.pdf
Attachment C - Resolution LLMD 2.pdf
Attachment D - Resolution LLMD 3.pdf
Attachment E - Resolution LLMD 4.pdf
Attachment F - Resolution LLMD 5.pdf
Attachment G - Resolution LLMD 6.pdf
Attachment H - Resolution LLMD 7.pdf
Attachment I - FY 2026-2027 Engineers Report for LLMD Nos. 1-7.pdf Exhibit A
RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1

AND FIXING AND GIVING NOTICE OF A TIME AND PLACE FOR A

PUBLIC HEARING ON THE LEVY OF AN ASSESSMENT ON SAID
DISTRICT FOR FISCAL YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Landscape and Lighting Assessment District No. 1 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Landscape and Lighting Assessment District No. 1 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscape and Lighting Act of 1972," on that area designated "City of Brea Landscape and Lighting Assessment District No. 1," an area encompassed by Final Tract Nos. 9121, 9341 and 9342 and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract Nos. 9121, 9341 and 9342. Said landscaping and related facilities shall be in the lettered lots, common parking bays and related planters within Final Tract Nos. 9121, 9341 and 9342.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Landscape and Lighting District No. 1 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $543.00.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Landscape and Lighting Assessment District No. 1 for fiscal year 2026-2027 and hereby gives notice of said hearing.

7. The City Clerk shall do the following:
a. Certify to the adoption of this Resolution;
b. Cause a true and correct copy of this Resolution to be published once in a newspaper of general circulation located within the City of Brea at least ten days prior to June 2, 2026.

APPROVED AND ADOPTED this 21st day of April, 2026.
________________________________
Mayor
ATTEST:________________________________
City Clerk
I, Victoria Popescu, City Clerk of the City of Brea, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Brea held on the 21st day of April, 2026, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: ________________________

________________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1 INCLUDES ALL OF

THE PROPERTIES IN THE CITY OF BREA LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 9121 RECORDED IN BOOK 378, PAGES 49 AND 50; TRACT NO. 9341 RECORDED IN BOOK 395, PAGES 28, 29 AND 30; AND OF TRACT NO. 9342 RECORDED IN BOOK 386, PAGES 41, 42 AND 43, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LIGHTING ASSESSMENT DISTRICT NO. 2 AND FIXING AND

GIVING NOTICE OF A TIME AND PLACE FOR A PUBLIC HEARING OF

THE LEVY OF AN ASSESSMENT ON SAID DISTRICT FOR FISCAL
YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Lighting Assessment District No. 2 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Lighting Assessment District No. 2 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscaping and Lighting Act of 1972," on that area designated "City of Brea Lighting Assessment District No. 2," an area encompassed by Final Tracts Nos. 9227, 9228 and 8857 and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract No. 9227, 9228 and 8857.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Lighting Assessment District No. 2 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $18.50.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Lighting Assessment District No. 2 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: ________________________

________________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LIGHTING ASSESSMENT DISTRICT NO. 2
THE BOUNDARIES OF LIGHTING ASSESSMENT DISTRICT NO. 2 IS DESCRIBED AS "BEING THE BOUNDARY OF ANNEXATION NO. 8-74 TO THE CITY OF BREA, COUNTY OF ORANGE, STATE OF CALIFORNIA,” ALSO BEING ALL THE PROPERTIES LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 9227 RECORDED IN BOOK 392, PAGES 5 THROUGH 12; TRACT NO. 9228 RECORDED IN BOOK 428, PAGES 32 THROUGH 38; AND TRACT NO. 8857 RECORDED IN BOOK 464, PAGES 38 THROUGH 44, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 3

AND FIXING AND GIVING NOTICE OF A TIME AND PLACE FOR A

PUBLIC HEARING ON THE LEVY OF AN ASSESSMENT ON SAID
DISTRICT FOR FISCAL YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Landscape and Lighting Assessment District No. 3 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Landscape and Lighting Assessment District No. 3 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscape and Lighting Act of 1972," on that area designated "City of Brea Landscape and Lighting District Assessment No. 3," an area encompassed by Final Tract No. 8242 and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract No. 8242. Said landscaping and related facilities shall be in the lettered lots, common parking bays and related planters within Final Tract No. 8242.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Landscape and Lighting Assessment District No. 3 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $640.57.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Landscape and Lighting Assessment District No. 3 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: ______________________

______________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 3
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 3 INCLUDES ALL OF

THE PROPERTIES IN THE CITY OF BREA LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 8242 RECORDED IN BOOK 428, PAGES 19 THROUGH 24 OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LIGHTING ASSESSMENT DISTRICT NO. 4 AND FIXING AND

GIVING NOTICE OF A TIME AND PLACE FOR A PUBLIC HEARING OF

THE LEVY OF AN ASSESSMENT ON SAID DISTRICT FOR FISCAL
YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Lighting Assessment District No. 4 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Lighting Assessment District No. 4 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscaping and Lighting Act of 1972," on that area designated "City of Brea Lighting District No. 4," an area encompassed by Final Tract Nos. 10224, 10324, 10325, 10327 and 9298 and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract Nos. 10224, 10324, 10325, 10326, 10327, and 9298.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Lighting District No. 4 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $12.00.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Lighting Assessment District No. 4 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: _____________________

______________________________
City Clerk

EXHIBIT "A"

LEGAL DESCRIPTION
LIGHTING ASSESSMENT DISTRICT NO. 4
LIGHTING ASSESSMENT DISTRICT NO. 4 INCLUDES ALL THE PROPERTIES LOCATED IN THE CITY OF BREA WITHIN TRACT NO. 10224 AS SHOWN ON A MAP RECORDED IN BOOK 436, PAGES 13 THROUGH 16 INCLUSIVE, TRACT NO. 10324 AS SHOWN ON A MAP RECORDED IN BOOK 447, PAGES 3 THROUGH 5 INCLUSIVE, TRACT NO. 10325 AS SHOWN ON A MAP RECORDED IN BOOK 461, PAGES 9 THROUGH 12 INCLUSIVE, TRACT NO. 10326 AS SHOWN ON A MAP RECORDED IN BOOK 461, PAGES 13 THROUGH 16 INCLUSIVE, TRACT NO. 10327 AS SHOWN ON A MAP RECORDED IN BOOK 461, PAGES 17 THROUGH 20 INCLUSIVE, AND TRACT NO. 9298 AS SHOWN ON A MAP RECORDED IN BOOK 476, PAGES 5 THROUGH 7 INCLUSIVE, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 5

AND FIXING AND GIVING NOTICE OF A TIME AND PLACE FOR A

PUBLIC HEARING ON THE LEVY OF AN ASSESSMENT ON SAID
DISTRICT FOR FISCAL YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Landscape and Lighting Assessment District No. 5 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Landscape and Lighting Assessment District No. 5 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscape and Lighting Act of 1972," on that area designated "City of Brea Landscape and Lighting Assessment District No. 5," an area encompassed by Final Tract Nos. 9111, 9414, & 9473 and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract Nos. 9111, 9414 and 9473. Said landscaping and related facilities shall be in the lettered lots, common parking bays and related planters within Final Tract Nos. 9111, 9414, and 9473.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Landscape and Lighting Assessment District No. 5 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $1,082.35, as detailed in said report of the Director of Public Works.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Landscape and Lighting Assessment District No. 5 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: _________________________

________________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 5
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 5 INCLUDES ALL THE

PROPERTIES IN THE CITY OF BREA LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 9111 RECORDED IN BOOK 374, PAGES 24, 25 AND 26 OF TRACT NO. 9414 RECORDED IN BOOK 409, PAGES 8 AND 9, AND OF TRACT NO. 9473 RECORDED IN BOOK 291, PAGES 26, 27 AND 28, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 6

AND FIXING AND GIVING NOTICE OF A TIME AND PLACE FOR A

PUBLIC HEARING ON THE LEVY OF AN ASSESSMENT ON SAID
DISTRICT FOR FISCAL YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Landscape and Lighting Assessment District No. 6 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Landscape and Lighting Assessment District No. 6 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscape and Lighting Act of 1972," on that area designated "City of Brea Landscape and Lighting Assessment District No. 6," an area encompassed by Final Tract Nos. 8820, 9531, and 9532, and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract Nos. 8820, 9531, and 9532. Said landscaping and related facilities shall be in the lettered lots, common parking bays and related planters within Final Tract Nos. 8820, 9531, and 9532.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Landscape and Lighting Assessment District No. 6 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $1,750.35, as detailed in said report of the Director of Public Works.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Landscape and Lighting Assessment District No. 6 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: ________________________

________________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 6
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 6 INCLUDES ALL THE

PROPERTIES IN THE CITY OF BREA LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 8820, RECORDED IN BOOK 454, PAGES 19 THROUGH 24 INCLUSIVE, TRACT NO. 9531, RECORDED IN BOOK 423, PAGES 24 THROUGH 28 INCLUSIVE, AND TRACT NO. 9532 RECORDED IN BOOK 454, PAGES 25 THROUGH 28, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BREA
APPROVING THE REPORT FILED PURSUANT TO SECTION 22623 OF

THE STREETS AND HIGHWAYS CODE WITH RESPECT TO CITY OF
BREA LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 7

AND FIXING AND GIVING NOTICE OF A TIME AND PLACE FOR A

PUBLIC HEARING ON THE LEVY OF AN ASSESSMENT ON SAID
DISTRICT FOR FISCAL YEAR 2026-2027
A. RECITALS:
(i) This Council heretofore adopted a resolution creating City of Brea Landscape and Lighting Assessment District No. 7 pursuant to Division 15 of the California Streets and Highways Code.
(ii) The Director of Public Works has prepared, filed with the City Clerk and presented to this Council a report relating to said assessment pursuant to the provisions of Section 22623 of the California Streets and Highways Code.

B. RESOLUTION:

NOW, THEREFORE, BE IT FOUND, DETERMINED AND RESOLVED by the City Council of the City of Brea as follows:

1. In all respects as set forth in the Recitals, Part A, of this Resolution.

2. The above-described report submitted by the Director of Public Works relating to City of Brea Landscape and Lighting Assessment District No. 7 is hereby approved as filed.

3. This Council hereby declares its intention to levy and collect assessments during fiscal year 2026-2027 pursuant to Division 15 of the Streets and Highways Code of the State of California, known as the "Landscape and Lighting Act of 1972," on that area designated "City of Brea Landscape and Lighting Assessment District No. 7," an area encompassed by Final Tract Nos. 14658, 14657, 15070 and 14656, and more particularly described in Exhibit "A" attached hereto and incorporated herein by reference.

4. A general description of the improvements proposed for the aforementioned district is as follows:

The maintenance and possible future replacement of lighting, landscaping and any facilities which are appurtenant thereto or which are necessary or convenient for the maintenance and servicing thereof, including grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks or paving, or water, irrigation, drainage, or electrical facilities. Said maintenance and servicing of said lighting shall be in the area of Tract Nos. 14658, 14657, 15070 and 14656. Said landscaping and related facilities shall be in the lettered lots, common parking bays and related planters within Final Tract Nos. 14658, 14657, 15670 and 14656.

5. Reference hereby is made to the report of the Director of Public Works relating to the said assessment district herein above approved. Said report is on file with the City Clerk of the City of Brea and contains a full and detailed description of the improvements, the boundaries of the assessment district and contains the proposed assessments upon assessable lots and parcels of land within City of Brea Landscape and Lighting Assessment District No. 7 for fiscal year 2026-2027. Said proposed assessment per lot is in the amount of $365.08, as detailed in said report of the Director of Public Works.

6. This Council hereby fixes 7:00 p.m. on June 2, 2026, in the Council Chambers, Brea Civic and Cultural Center, 1 Civic Center Circle, Brea, California, as the time and place for a hearing before this Council on the question of the levy of the proposed assessments on City of Brea Landscape and Lighting Assessment District No. 7 for fiscal year 2026-2027 and hereby gives notice of said hearing.

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAINED: COUNCIL MEMBERS:

DATED: _____________________

________________________________
City Clerk
EXHIBIT "A"

LEGAL DESCRIPTION
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 7
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 7 INCLUDES ALL THE

PROPERTIES IN THE CITY OF BREA LOCATED WITHIN THE TRACT BOUNDARY OF TRACT NO. 14656, RECORDED IN BOOK 746, PAGES 47 THROUGH 49 INCLUSIVE, TRACT NO. 14658, RECORDED IN BOOK 724, PAGES 9 THROUGH 11 INCLUSIVE, TRACT NO. 14657 RECORDED IN BOOK 733, PAGES 15 THROUGH 17 INCLUSIVE, TRACT NO. 15070, RECORDED IN BOOK 738, PAGES 27 THROUGH 30

INCLUSIVE, ALL OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY, CALIFORNIA.

Landscape and Lighting
Maintenance District
No. 1
City of Brea
Prepared under the authority of the
Landscape and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 5 Part E - Assessment District Boundary................................. 6 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Landscape & Lighting Maintenance District No. 1 Transmitted herewith for your review and consideration is a report entitled, "Landscape and Lighting Maintenance District No. 1, City of Brea." This report has been prepared in accordance with the Landscape and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

The report includes all the requirements of the Landscape and Lighting Act of 1972 and the Streets and Highways Code, with particular reference to annual assessments after formation thereof of the District.

The report is submitted herewith for consideration at your next meeting to set a hearing date for the purpose of levying an annual assessment (Streets and Highways Code, Section 22620 to Section 22631).

Respectfully submitted,
Michael Ho P.E., Director
Public Works Department
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 1 Introduction and Background
Introduction:

This report has been prepared and is submitted for consideration by the City Council of the City of Brea under the authority of the Landscaping and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Background:

The City Council of the City of Brea adopted and approved Resolution Nos. 82-57 and 82- 58 detaching certain territory from Landscape and Lighting Maintenance District No. 1 adopted by Resolution No. 76-74 and adopted Resolution No. 82-59 creating amended Maintenance District No. 1 in the City of Brea.

The creating of Lighting and Maintenance District No. 1 in the City of Brea was a requirement of the City of Brea for the development of Tentative Tract No. 8820, known as the "Canyon Country" development project. The amended Landscape and Lighting Maintenance District No. 1 was subsequently formed June 1, 1982 by Resolution No. 82-59.

The formation of the amended district and the levy of the first annual assessment was completed in accordance with the requirements of the Landscaping and Lighting Act of 1972 on June 1, 1982.

The purpose of this report is to be utilized by the City Staff, the City Council, and the County Assessor in the levy and collection of an annual assessment after formation of an assessment district under the requirements of the Landscaping and Lighting Act of 1972 (State of California and Highways Code, Section 22620 to 22631).

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 2 PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of greenbelt areas and theme lighting, will be operated, serviced and maintained as generally described as follows:

Landscaping and Appurtenant Facilities
Facilities include but are not limited to: landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance resulting from landscape growth and appurtenant facilities, in Public Street and sidewalk rights-of-way, including medians, parkways and dedicated easements within the boundaries of the Assessment District.

Lighting, Traffic Signals and Appurtenant Facilities
Facilities include but are not limited to: Poles, fixtures, bulbs, conduits, conductors, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to provide lighting and traffic signals in public street and sidewalk rights-of-way and dedicated easements within the boundaries of the Assessment District.

Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the landscaping, public lighting facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the landscaping, public lighting facilities or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste; and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Servicing means the furnishing of water for the irrigation of the landscaping and the maintenance of any of the public lighting facilities or appurtenant facilities and the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of the landscaping or appurtenant facilities.

The plans and specifications for the improvements, showing and describing the general nature, location, and the extent of the improvements, are on file in the office of the Director of Public Works and are incorporated herein by reference.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 3 PART B

ESTIMATE OF COST
The estimated cost of the operation, servicing and maintenance of the street and sidewalk improvements for Fiscal Year 2026-27, as described in Part A, are summarized herein and described below.

MAINTENANCE DISTRICT # 1 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $17,400
4113 Overtime $150
4243 Engineering $0
4244 Legal $75
4412 Property Tax Collection $180
Fixed Costs Totals $17,805

2. ROUTINE COSTS
4211 Postage $105
4249 Professional Svs/Other $3,000
4261 Svc & Repair Equipment $410
4266 Contract Services/Grounds Maintenance $18,369
4282 Electric $1,500
4285 Water $21,500
4337 Electrical Supplies & Parts $250
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $1,524
Routine Costs Totals $46,658
Total Costs (Fixed & Routine) $64,463
Est. Fund Balance as of 1-Jul-2026 $9,721
Projected Reserve Balance 30-Jun-2027 $1,187
FY 2026-27 Annual Assessments $55,929
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 4 PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

GENERAL
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by cities for the purpose of providing certain public improvements which include construction, operation, maintenance and servicing of street lights, traffic signals and landscaping.

ASSESSMENT ROLL
The amount of the total proposed assessment for Fiscal Year 2026-27 apportioned to each lot or parcel within the District, as shown on the latest assessment roll at the Orange County Assessor's Office, is contained in the Assessment Roll provided below.

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt 1 31920129 1 9121 $543.00 36 31921217 8 9342 $543.00 71 31921328 39 9341 $543.00 2 31920128 2 9121 $543.00 37 31921216 9 9342 $543.00 72 31921329 40 9341 $543.00 3 31920127 3 9121 $543.00 38 31921201 10 9342 $543.00 73 31921330 41 9341 $543.00 4 31920126 4 9121 $543.00 39 31921202 11 9342 $543.00 74 31921331 42 9341 $543.00 5 31920125 5 9121 $543.00 40 31921203 12 9342 $543.00 75 31921327 1 9341 $543.00 6 31920124 6 9121 $543.00 41 31921204 13 9342 $543.00 76 31921328 2 9341 $543.00 7 31920123 7 9121 $543.00 42 31921205 14 9342 $543.00 77 31921329 3 9341 $543.00 8 31920122 8 9121 $543.00 43 31921206 15 9342 $543.00 78 31921330 4 9341 $543.00 9 31920121 9 9121 $543.00 44 31921207 16 9342 $543.00 79 31921331 5 9341 $543.00 10 31920120 10 9121 $543.00 45 31921208 17 9342 $543.00 80 31921332 6 9341 $543.00 11 31920119 11 9121 $543.00 46 31921209 18 9342 $543.00 81 31921333 7 9341 $543.00 12 31920118 12 9121 $543.00 47 31921210 19 9342 $543.00 82 31921334 8 9341 $543.00 13 31920117 13 9121 $543.00 48 31921212 20 9342 $543.00 83 31921335 9 9341 $543.00 14 31920116 14 9121 $543.00 49 31921211 21 9342 $543.00 84 31921336 10 9341 $543.00 15 31920115 15 9121 $543.00 50 31921213 22 9342 $543.00 85 31921337 11 9341 $543.00 16 31920114 16 9121 $543.00 51 31921214 23 9342 $543.00 86 31921338 12 9341 $543.00 17 31920113 17 9121 $543.00 52 31921215 24 9342 $543.00 87 31921339 13 9341 $543.00 18 31920112 18 9121 $543.00 53 31921101 25 9342 $543.00 88 31921306 14 9341 $543.00 19 31920111 19 9121 $543.00 54 31921102 26 9342 $543.00 89 31921305 15 9341 $543.00 20 31920110 20 9121 $543.00 55 31921103 27 9342 $543.00 90 31921304 16 9341 $543.00 21 31920109 21 9121 $543.00 56 31921104 28 9342 $543.00 91 31921303 17 9341 $543.00 22 31920108 22 9121 $543.00 57 31921105 29 9342 $543.00 92 31921302 18 9341 $543.00 23 31920107 23 9121 $543.00 58 31921106 30 9342 $543.00 93 31921301 19 9341 $543.00 24 31920106 24 9121 $543.00 59 31921107 31 9342 $543.00 94 31921317 20 9341 $543.00 25 31920105 25 9121 $543.00 60 31921108 32 9342 $543.00 95 31921316 21 9341 $543.00 26 31920104 26 9121 $543.00 61 31921109 33 9342 $543.00 96 31921315 22 9341 $543.00 27 31920103 27 9121 $543.00 62 31921319 30 9341 $543.00 97 31921314 23 9341 $543.00 28 31920102 28 9121 $543.00 63 31921320 31 9341 $543.00 98 31921313 24 9341 $543.00 29 31921224 1 9342 $543.00 64 31921321 32 9341 $543.00 99 31921312 25 9341 $543.00 30 31921223 2 9342 $543.00 65 31921322 33 9341 $543.00 100 31921311 26 9341 $543.00 31 31921222 3 9342 $543.00 66 31921323 34 9341 $543.00 101 31921310 27 9341 $543.00 32 31921221 4 9342 $543.00 67 31921324 35 9341 $543.00 102 31921308 28 9341 $543.00 33 31921220 5 9342 $543.00 68 31921325 36 9341 $543.00 103 31921309 29 9341 $543.00 34 31921219 6 9342 $543.00 69 31921326 37 9341 $543.00
35 31921218 7 9342 $543.00 70 31921327 38 9341 $543.00
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 6 PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Landscape and Lighting Maintenance District No. 1 is included herein.

District No. 1 is generally located east, north of State College Boulevard, adjacent to Fanning School, and includes Tract Nos. 9121, 9341 and 9342.

District No. 1 includes all of the properties in the City of Brea located within the tract boundary of Tract No. 9121 recorded in Book 378, Pages 49 and 50; Tract No. 9341 recorded in Book 395, Pages 28, 29 and 30; and of Tract No. 9342 recorded in Book 386, Pages 41, 42 and 43, all of Miscellaneous Maps, records of Orange County, California.

Also, the lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the Assessor of the County of Orange for Fiscal Year 2026-27.

The Assessor's maps and records are incorporated by reference herein and made part of this report.

City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 7 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 8 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 9 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 10 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 11 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 1, FY 2026-27 Page 12 Lighting
Maintenance District
No. 2
City of Brea
Prepared under the authority of the
Landscaping and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 5 Part E - Assessment District Boundary................................. 7 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Lighting Maintenance District No. 2 Transmitted herewith for your review and consideration is a report entitled, "Lighting Maintenance District No. 2, City of Brea."
This report has been prepared in accordance with the Landscaping and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

The report includes all the requirements of the Landscaping and Lighting Act of 1972 and the Streets and Highways Code, with particular reference to annual assessments after formation thereof of the District.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 1
Introduction and Background
Introduction:

This report has been prepared and is submitted for consideration by the City Council of the City of Brea under the authority of the Landscaping and Landscaping and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Background:

The City Council of the City of Brea adopted and approved Resolution No. 78-76, creating Lighting and Maintenance District No. 2 in the City of Brea.

The creation of Lighting and Maintenance District No. 2 in the City of Brea was a requirement of the City of Brea for the development of Tentative Tract No. 8857, known as "North Hills" development project.

No landscape maintenance is included in this district as the slopes are to be maintained by the homeowner or the homeowners' association, as required by the Conditions of Approval for Tentative Tract No. 8857.

The formation of the district and the levy of the first annual assessment was completed in accordance with the requirements of the Landscaping and Lighting Act of 1972 on July 5, 1978, by City Council Resolution No. 78-76.

The purpose of this report is to be utilized by the staff, the City Council, and the County Assessor in the levy and collection of an annual assessment after formation of an assessment district under the requirements of the Landscaping and Lighting Act of 1972 (State of California Streets and Highways Code, Section 22620 to 22631).

City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 2
PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of street lighting, will be operated, serviced and maintained as generally described as follows:

Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the public lighting facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the public lighting facilities or appurtenant facilities; providing for the cleaning, sandblasting, and painting of poles and other improvements for general upkeep and to remove or cover graffiti.

Servicing means the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or appurtenant facilities.

City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 3
PART B

MAINTENANCE DISTRICT # 2 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $5,610
4113 Overtime $100
4243 Engineering $0
4244 Legal $75
4412 Property Tax Collection $20
Fixed Costs Totals $5,805

2. ROUTINE COSTS
4211 Postage $152
4261 Repairs to Equipment $1,428
4337 Electrical Supplies $1,020
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $500
Routine Costs Totals $3,100
Total Costs (Fixed & Routine) $8,905
Est. Fund Balance as of 1-Jul-2026 $31,671
Projected Reserve Balance 30-Jun-2027 $28,261
FY 2026-27 Annual Assessments $5,495
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 4
PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

GENERAL
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by cities for the purpose of providing certain public improvements which include construction, operation, maintenance and servicing of street lights, traffic signals and landscaping.

Section 22573 of the Landscaping and Landscaping and Lighting Act of 1972 (the 1972 Act) requires that maintenance assessments be levied according to benefit rather than according to assessed value.

This section states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The 1972 Act permits the designation of zones of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" based on the actual benefit rather than a "special tax."

ASSESSMENT METHODOLOGY
The North Hills Development project (Tract Nos. 9227, 9228 and 8857 in the City of Brea) was developed under conditions of development required by the City Council of the City of Brea.

The parcels of land in the District are single-family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$5,495 / 297 SFR's = $18.50 / SFR
City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 5
PART D

ASSESSMENT ROLL
The amount of the total proposed assessment for fiscal year 2026-27 apportioned to each lot or parcel within the District, as shown on the latest assessment roll at the Orange County Assessor's Office, is contained in the Assessment Roll provided below.

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt 1 30424201 13 9227 $18.50 41 30425224 53 9227 $18.50 81 30424108 93 9227 $18.50 2 30424202 14 9227 $18.50 42 30425225 54 9227 $18.50 82 30424107 94 9227 $18.50 3 30424203 15 9227 $18.50 43 30425226 55 9227 $18.50 83 30424106 95 9227 $18.50 4 30424204 16 9227 $18.50 44 30425227 56 9227 $18.50 84 30424105 96 9227 $18.50 5 30424205 17 9227 $18.50 45 30425228 57 9227 $18.50 85 30424104 97 9227 $18.50 6 30424206 18 9227 $18.50 46 30425229 58 9227 $18.50 86 30424103 98 9227 $18.50 7 30424207 19 9227 $18.50 47 30425230 59 9227 $18.50 87 30424102 99 9227 $18.50 8 30424208 21 9227 $18.50 48 30425231 60 9227 $18.50 88 30424101 100 9227 $18.50 9 30424209 21 9227 $18.50 49 30425232 61 9227 $18.50 89 30425112 101 9227 $18.50 10 30424210 22 9227 $18.50 50 30425233 62 9227 $18.50 90 30425111 102 9227 $18.50 11 30424211 23 9227 $18.50 51 30425234 63 9227 $18.50 91 30425110 103 9227 $18.50 12 30424212 24 9227 $18.50 52 30425235 64 9227 $18.50 92 30425109 104 9227 $18.50 13 30424213 25 9227 $18.50 53 30425236 65 9227 $18.50 93 30425108 105 9227 $18.50 14 30424214 26 9227 $18.50 54 30425237 66 9227 $18.50 94 30425107 106 9227 $18.50 15 30424215 27 9227 $18.50 55 30425238 67 9227 $18.50 95 30425106 107 9227 $18.50 16 30424216 28 9227 $18.50 56 30425239 68 9227 $18.50 96 30425105 108 9227 $18.50 17 30424217 29 9227 $18.50 57 30425240 69 9227 $18.50 97 30425104 109 9227 $18.50 18 30424218 30 9227 $18.50 58 30425241 70 9227 $18.50 98 30425103 110 9227 $18.50 19 30424219 31 9227 $18.50 59 30425242 71 9227 $18.50 99 30425102 111 9227 $18.50 20 30424220 32 9227 $18.50 60 30425243 72 9227 $18.50 100 30425101 112 9227 $18.50 21 30424221 33 9227 $18.50 61 30425244 73 9227 $18.50 101 30425111 113 9227 $18.50 22 30424222 34 9227 $18.50 62 30425245 74 9227 $18.50 102 30425110 114 9227 $18.50 23 30424223 35 9227 $18.50 63 30425246 75 9227 $18.50 103 30425109 115 9227 $18.50 24 30424224 36 9227 $18.50 64 30425247 76 9227 $18.50 104 30425108 116 9227 $18.50 25 30424225 37 9227 $18.50 65 30425248 77 9227 $18.50 105 30425107 117 9227 $18.50 26 30424226 38 9227 $18.50 66 30425249 78 9227 $18.50 106 30425106 118 9227 $18.50 27 30424227 39 9227 $18.50 67 30424122 79 9227 $18.50 107 30425105 119 9227 $18.50 28 30424228 40 9227 $18.50 68 30424121 80 9227 $18.50 108 30425104 120 9227 $18.50 29 30424229 41 9227 $18.50 69 30424120 81 9227 $18.50 109 30425103 121 9227 $18.50 30 30425213 42 9227 $18.50 70 30424119 82 9227 $18.50 110 30425102 122 9227 $18.50 31 30425214 43 9227 $18.50 71 30424118 83 9227 $18.50 111 30425101 123 9227 $18.50 32 30425215 44 9227 $18.50 72 30424117 84 9227 $18.50 112 30423501 1 9228 $18.50 33 30425216 45 9227 $18.50 73 30424116 85 9227 $18.50 113 30423502 2 9228 $18.50 34 30425217 46 9227 $18.50 74 30424115 86 9221 $18.50 114 30423503 3 9228 $18.50 35 30425218 47 9227 $18.50 75 30424114 87 9227 $18.50 115 30426221 4 9228 $18.50 36 30425219 48 9227 $18.50 76 30424113 88 9227 $18.50 116 30426222 5 9228 $18.50 37 30425220 49 9227 $18.50 77 30424112 89 9227 $18.50 117 30426223 6 9228 $18.50 38 30425221 50 9227 $18.50 78 30424111 90 9227 $18.50 118 30426224 7 9228 $18.50 39 30425222 51 9227 $18.50 79 30424110 91 9227 $18.50 119 30426225 8 9228 $18.50 40 30425223 52 9227 $18.50 80 30424109 92 9227 $18.50 120 30426226 9 9228 $18.50 City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 6
AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt 121 30423411 10 9228 $18.50 180 30426105 69 9228 $18.50 239 30427210 80 8857 $18.50 122 30423410 11 9228 $18.50 181 30426104 70 9228 $18.50 240 30427211 81 8857 $18.50 123 30423409 12 9228 $18.50 182 30426103 71 9228 $18.50 241 30427212 82 8857 $18.50 124 30423408 13 9228 $18.50 183 30426102 72 9228 $18.50 242 30427213 83 8857 $18.50 125 30423407 14 9228 $18.50 184 30426101 73 9228 $18.50 243 30427229 55 8857 $18.50 126 30423406 15 9228 $18.50 185 30423307 74 9228 $18.50 244 30427228 56 8857 $18.50 127 30423405 16 9228 $18.50 186 30423308 75 9228 $18.50 245 30427227 57 8857 $18.50 128 30423404 17 9228 $18.50 187 30423309 76 9228 $18.50 246 30427226 58 8857 $18.50 129 30423403 18 9228 $18.50 188 30423301 77 9228 $18.50 247 30427225 59 8857 $18.50 130 30423402 19 9228 $18.50 189 30423302 78 9228 $18.50 248 30427224 60 8857 $18.50 131 30423401 20 9228 $18.50 190 30423303 79 9228 $18.50 249 30427223 61 8857 $18.50 132 30426201 21 9228 $18.50 191 30423304 80 9228 $18.50 250 30427222 62 8857 $18.50 133 30426202 22 9228 $18.50 192 30423201 81 9228 $18.50 251 30427221 63 8857 $18.50 134 30426203 23 9228 $18.50 193 30423202 82 9228 $18.50 252 30427220 64 8857 $18.50 135 30426204 24 9228 $18.50 194 30423115 83 9228 $18.50 253 30427219 65 8857 $18.50 136 30426205 25 9228 $18.50 195 30423116 84 9228 $18.50 254 30427218 66 8857 $18.50 137 30426206 26 9228 $18.50 196 30423117 85 9228 $18.50 255 30427217 67 8857 $18.50 138 30426207 27 9228 $18.50 197 30423118 86 9228 $18.50 256 30427216 68 8857 $18.50 139 30426208 28 9228 $18.50 198 30423119 87 9228 $18.50 257 30427215 69 8857 $18.50 140 30426209 29 9228 $18.50 199 30423120 88 9228 $18.50 258 30427214 70 8857 $18.50 141 30426210 30 9228 $18.50 200 30423121 89 9228 $18.50 259 30427201 71 8857 $18.50 142 30426211 31 9228 $18.50 201 30423122 90 9228 $18.50 260 30427202 72 8857 $18.50 143 30426212 32 9228 $18.50 202 30423123 91 9228 $18.50 261 30427203 73 8857 $18.50 144 30426213 33 9228 $18.50 203 30423101 12 9227 $18.50 262 30427204 74 8857 $18.50 145 30426214 34 9228 $18.50 204 30423102 11 9227 $18.50 263 30427205 75 8857 $18.50 146 30426215 35 9228 $18.50 205 30423103 10 9227 $18.50 264 30427206 76 8857 $18.50 147 30426216 36 9228 $18.50 206 30423104 9 9227 $18.50 265 30427207 77 8857 $18.50 148 30426217 37 9228 $18.50 207 30423105 8 9227 $18.50 266 30427320 23 8857 $18.50 149 30426218 38 9228 $18.50 208 30423106 7 9227 $18.50 267 30427319 24 8857 $18.50 150 30426219 39 9228 $18.50 209 30423107 6 9227 $18.50 268 30427318 25 8857 $18.50 151 30426220 40 9228 $18.50 210 30423108 5 9227 $18.50 269 30427317 26 8857 $18.50 152 30426133 41 9228 $18.50 211 30423109 4 9227 $18.50 270 30427316 27 8857 $18.50 153 30426132 42 9228 $18.50 212 30423110 3 9227 $18.50 271 30427315 28 8857 $18.50 154 30426131 43 9228 $18.50 213 30423111 2 9227 $18.50 272 30427314 29 8857 $18.50 155 30426130 44 9228 $18.50 214 30423112 1 9227 $18.50 273 30427313 30 8857 $18.50 156 30426129 45 9228 $18.50 215 30423124 1 8857 $18.50 274 30427312 31 8857 $18.50 157 30426128 46 9228 $18.50 216 30423125 2 8857 $18.50 275 30427311 32 8857 $18.50 158 30426127 47 9228 $18.50 217 30427339 3 8857 $18.50 276 30427310 33 8857 $18.50 159 30426126 48 9228 $18.50 218 30427338 4 8857 $18.50 277 30427309 34 8857 $18.50 160 30426125 49 9228 $18.50 219 30427337 5 8857 $18.50 278 30427308 35 8857 $18.50 161 30426124 50 9228 $18.50 220 30427336 6 8857 $18.50 279 30427307 36 8857 $18.50 162 30426123 51 9228 $18.50 221 30427335 7 8857 $18.50 280 30427306 37 8857 $18.50 163 30426122 52 9228 $18.50 222 30427334 8 8857 $18.50 281 30427305 38 8857 $18.50 164 30426121 53 9228 $18.50 223 30427333 9 8857 $18.50 282 30427304 39 8857 $18.50 165 30426120 54 9228 $18.50 224 30427332 10 8857 $18.50 283 30427303 40 8857 $18.50 166 30426119 55 9228 $18.50 225 30427331 11 8857 $18.50 284 30427302 41 8857 $18.50 167 30426118 56 9228 $18.50 226 30427330 12 8857 $18.50 285 30427301 42 8857 $18.50 168 30426117 57 9228 $18.50 227 30427329 13 8857 $18.50 286 30427101 43 8857 $18.50 169 30426116 58 9228 $18.50 228 30427328 14 8857 $18.50 287 30427102 44 8857 $18.50 170 30426115 59 9228 $18.50 229 30423203 15 8857 $18.50 288 30427103 45 8857 $18.50 171 30426114 60 9228 $18.50 230 30427327 16 8857 $18.50 289 30427104 46 8857 $18.50 172 30426113 61 9228 $18.50 231 30427326 17 8857 $18.50 290 30427105 47 8857 $18.50 173 30426112 62 9228 $18.50 232 30427325 18 8857 $18.50 291 30427106 48 8857 $18.50 174 30426111 63 9228 $18.50 233 30427324 19 8857 $18.50 292 30427107 49 8857 $18.50 175 30426110 64 9228 $18.50 234 30427323 20 8857 $18.50 293 30427108 50 8857 $18.50 176 30426109 65 9228 $18.50 235 30427322 21 8857 $18.50 294 30427109 51 8857 $18.50 177 30426108 66 9228 $18.50 236 30427321 22 8857 $18.50 295 30427110 52 8857 $18.50 178 30426107 67 9228 $18.50 237 30427208 78 8857 $18.50 296 30427111 53 8857 $18.50 179 30426106 68 9228 $18.50 238 30427209 79 8857 $18.50 297 30427112 54 8857 $18.50 City of Brea April 21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 7
PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Lighting Maintenance District No. 2 is included herein.

District No. 2 is generally located west of Berry Street, north of Central Avenue, and south of Northwood Avenue.

The boundaries of District No. 2 are described as "being the boundary of Annexation No. 8-74 to the City of Brea, County of Orange, State of California." Also, the lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the Assessor of the County of Orange for fiscal year 2026-27. The Assessor's maps and records are incorporated by reference herein and made part of this report.

City of Brea April
21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 8
City of Brea April
21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 9
City of Brea April
21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 10 City of Brea April
21, 2026
Lighting Maintenance District No. 2, FY 2026-27 Page 11 Landscape and Lighting
Maintenance District
No. 3
City of Brea
Prepared under the authority of the
Landscape and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 7 Part E - Assessment District Boundary............................... 10 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Landscape & Lighting Maintenance District No. 3 Transmitted herewith for your review and consideration is a report entitled, "Landscape and Lighting Maintenance District No. 3, City of Brea." This report has been prepared in accordance with the Landscape and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 1 Introduction and Background
Introduction:

Background:

The City Council of the City of Brea adopted Resolution No. 78-77 on July 5, 1978 creating Lighting and Maintenance District No. 3. This Lighting and Maintenance District was a condition of development for Tract No. 8242 in the City of Brea.

Tract No. 8242 was planned and has been developed adjacent to a 40-foot MWD easement for the MWD Lower Feeder, which diagonally traverses the property limits of Tract No. 8242.

This MWD easement was graded (within the limits of MWD specifications) and landscaped (under conditions of development) to act as a greenbelt trail area for the residents of the tract.

In addition to the MWD easement greenbelt, another landscaping greenbelt area was completed in a 20-foot easement adjacent to Birch Street.

In order to assure the maintenance of the greenbelts and the payment of fees for maintaining the greenbelt and the cost of energy for theme lighting, a condition of development was the requirement that a Lighting and Maintenance District be formed over the entire limits of Tract No. 8242.

In FY 2003-04, the property owners submitted ballots and approved an increase in assessment rate. Included in that balloting was an annual CPI escalator which allows the assessment rate to keep up with the cost of living. The annual escalator sets the maximum rate that the properties might be assessed.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 2 PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of greenbelt areas and theme lighting, will be operated, serviced and maintained as generally described as follows:

Landscaping and Appurtenant Facilities
Facilities include but are not limited to: landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance resulting from landscape growth and appurtenant facilities, in public street and sidewalk rights-of-way, including medians, parkways and dedicated easements within the boundaries of the Assessment District.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 3 PART B

ESTIMATE OF COST
The estimated cost of the operation, servicing and maintenance of the landscape and lighting improvements for Fiscal Year 2026-27, as described in Part A, are summarized herein and described below.

MAINTENANCE DISTRICT # 3 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $14,520
4113 Overtime $200
4243 Engineering $0
4244 Legal $75
4412 Property Tax Collection $100
Fixed Costs Totals $14,895

2. ROUTINE COSTS
4211 Postage $190
4249 Professional Svc-Other $45,000
4261 Svc/Repairs to Equipment $1,530
4266 Contract Services/Grounds Maintenance $32,656
4282 Electricity $2,500
4285 Water $40,000
4337 Electrical Supplies & Parts $1,000
4339 Construction & Maintenance/Other $1,852
4379 Nursery Supplies $255
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $1,254
Routine Costs Totals $126,237
Total Costs (Fixed & Routine) $141,132
Est. Fund Balance as of 1-Jul-2026 $61,779
Projected Reserve Balance 30-Jun-2027 $41,074
FY 2026-27 Annual Assessments $120,427
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 4 PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

Section 22573 of the Landscaping and Lighting Act of 1972 (the 1972 Act) requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The 1972 Act permits the designation of zones of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" based on the actual benefit rather than a "special tax." In addition, Proposition 218, the "Right to Vote on Taxes Act" which was approved on the November 1996 Statewide ballot and added Article XIIID to the California Constitution, requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. XIIID provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. XIIID also requires that publicly owned property which benefit from the improvements be assessed.

SPECIAL BENEFIT ANALYSIS
Street Landscaping, Slopes and Greenbelts. Trees, landscaping, hardscaping and appurtenant facilities, if well maintained, provide beautification, shade and enhancement of the desirability of the surroundings, and therefore increase property value.

In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
"... there is no lack of opinion, based on general principals and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly.... Indeed, in most cases where public money has been spent for parkways the assumption has been definitely made that the proposed parkway will show a provable financial profit to the City. It has been believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City,..." It should be noted that the definition of "parkways" above may include the roadway as well as the landscaping along side the roadway.

The ongoing operation and maintenance of the street landscaping, slopes and greenways within the City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 5 district, as identified in Part A of this Report, provide beautification to the areas that result in a special benefit to the parcels within the tracts adjacent to the improvements. If these landscaped areas were not properly maintained, the tract would be blighted.

Theme Lighting. Proper maintenance and operation of pedestrian and street lights benefit all properties within the District by providing security, safety and community character and vitality as outlined below. Streetlights provide only incidental benefits to motorists traveling to, from or through the area.

BENEFITS OF STREET LIGHTING
Security and Safety
• Mitigates crime
• Alleviates the fear of crime
• Enhances safe ingress/egress to property
Community Character and Vitality
• Promotes social interaction
• Contributes to a positive nighttime visual image

ASSESSMENT METHODOLOGY
The parcels of land in the District are single family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$120,427.16/ 188 SFR’s = $640.57 / SFR
This assessment rate is the maximum rate. This maximum assessment rate will be increased each year by the annual change in the Consumer Price Index (CPI), All Urban Consumers, for the Los Angeles, Long Beach and Anaheim areas. The actual assessments levied in any fiscal year will be as approved by the City Council and may not exceed the maximum assessment rate without receiving property owner approval for the increase. The calculation for the maximum assessment rate is provided in the table below. The increase in CPI for FY 2026-27 is 3.2%.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 6 Maximum Assessment Rate Calculation
Fiscal Year CPI Increase Maximum
Assessment
FY 2003-04 $336.27 / SFR
FY 2004-05 1.8% $342.32 / SFR
FY 2005-06 4.4% $357.39 / SFR
FY 2006-07 4.5% $373.47 / SFR
FY 2007-08 4.3% $389.53 / SFR
FY 2008-09 3.3% $402.38 / SFR
FY 2009-10 3.5% $416.47 / SFR
FY 2010-11 0% $416.47 / SFR
FY 2011-12 1.2% $421.47 / SFR
FY 2012-13 2.7% $432.85 / SFR
FY 2013-14 2% $441.51 / SFR
FY 2014-15 1.1% $446.37 / SFR
FY 2015-16 .7% $449.49 / SFR
FY 2016-17 2% $458.48 / SFR
FY 2017-18 1.9% $467.19 / SFR
FY 2018-19 2.8% $480.27 / SFR
FY2019-20 3.2% $495.64 / SFR
FY2020-21 3.1% $511.00/SFR
FY 2021-22 1.6% $519.18/SFR
FY 2022-23 6.6% $553.44/SFR
FY 2023-24 4.9% $580.56/SFR
FY 2024-25 3.5% $600.88/SFR
FY 2025-26 3.3% $620.71/SFR
FY 2026-27 3.2% $640.57/SFR
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 7 PART D

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt
1 32026208 1 8242 $640.57 39 32024107 39 8242 $640.57
2 32026209 2 8242 $640.57 40 32024108 40 8242 $640.57
3 32026210 3 8242 $640.57 41 32024109 41 8242 $640.57
4 32026211 4 8242 $640.57 42 32024110 42 8242 $640.57
5 32026212 5 8242 $640.57 43 32024111 43 8242 $640.57
6 32026213 6 8242 $640.57 44 32024112 44 8242 $640.57
7 32026214 7 8242 $640.57 45 32024113 45 8242 $640.57
8 32026215 8 8242 $640.57 46 32024114 46 8242 $640.57
9 32025401 9 8242 $640.57 47 32024125 47 8242 $640.57
10 32025402 10 8242 $640.57 48 32024126 48 8242 $640.57 11 32025403 11 8242 $640.57 49 32024127 49 8242 $640.57 12 32025404 12 8242 $640.57 50 32024128 50 8242 $640.57 13 32025405 13 8242 $640.57 51 32024123 51 8242 $640.57 14 32025406 14 8242 $640.57 52 32024124 52 8242 $640.57 15 32025311 15 8242 $640.57 53 32024210 53 8242 $640.57 16 32025309 16 8242 $640.57 54 32024209 54 8242 $640.57 17 32025308 17 8242 $640.57 55 32024208 55 8242 $640.57 18 32025307 18 8242 $640.57 56 32024207 56 8242 $640.57 19 32025306 19 8242 $640.57 57 32024206 57 8242 $640.57 20 32025305 20 8242 $640.57 58 32024205 58 8242 $640.57 21 32025304 21 8242 $640.57 59 32024204 59 8242 $640.57 22 32025303 22 8242 $640.57 60 32024203 60 8242 $640.57 23 32025302 23 8242 $640.57 61 32024202 61 8242 $640.57 24 32025301 24 8242 $640.57 62 32024201 62 8242 $640.57 25 32025207 25 8242 $640.57 63 32024226 63 8242 $640.57 26 32025208 26 8242 $640.57 64 32024225 64 8242 $640.57 27 32025209 27 8242 $640.57 65 32024224 65 8242 $640.57 28 32025210 28 8242 $640.57 66 32024223 66 8242 $640.57 29 32025201 29 8242 $640.57 67 32024222 67 8242 $640.57 30 32025202 30 8242 $640.57 68 32024221 68 8242 $640.57 31 32025203 31 8242 $640.57 69 32024220 69 8242 $640.57 32 32025204 32 8242 $640.57 70 32024219 70 8242 $640.57 33 32024101 33 8242 $640.57 71 32024218 71 8242 $640.57 34 32024102 34 8242 $640.57 72 32024217 72 8242 $640.57 35 32024103 35 8242 $640.57 73 32024216 73 8242 $640.57 36 32024104 36 8242 $640.57 74 32024215 74 8242 $640.57 37 32024105 37 8242 $640.57 75 32024214 75 8242 $640.57 38 32024106 38 8242 $640.57 76 32024213 76 8242 $640.57 City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 8 AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt
77 32024212 77 8242 $640.57 126 32026244 126 8242 $640.57 78 32024211 78 8242 $640.57 127 32026245 127 8242 $640.57 79 32025138 79 8242 $640.57 128 32026246 128 8242 $640.57 80 32025137 80 8242 $640.57 130 32026248 130 8242 $640.57 81 32025136 81 8242 $640.57 131 32026249 131 8242 $640.57 82 32025135 82 8242 $640.57 132 32024305 132 8242 $640.57 83 32025134 83 8242 $640.57 133 32024306 133 8242 $640.57 84 32025133 84 8242 $640.57 134 32024307 134 8242 $640.57 85 32025132 85 8242 $640.57 135 32024308 135 8242 $640.57 86 32025131 86 8242 $640.57 136 32024309 136 8242 $640.57 87 32025130 87 8242 $640.57 137 32024310 137 8242 $640.57 88 32025129 88 8242 $640.57 138 32024401 138 8242 $640.57 89 32025128 89 8242 $640.57 139 32024402 139 8242 $640.57 90 32025127 90 8242 $640.57 140 32024403 140 8242 $640.57 91 32025126 91 8242 $640.57 141 32024404 141 8242 $640.57 92 32025125 92 8242 $640.57 142 32024405 142 8242 $640.57 93 32025124 93 8242 $640.57 143 32024406 143 8242 $640.57 94 32025123 94 8242 $640.57 144 32024407 144 8242 $640.57 95 32025122 95 8242 $640.57 145 32026234 145 8242 $640.57 96 32025121 96 8242 $640.57 146 32026235 146 8242 $640.57 97 32025120 97 8242 $640.57 147 32026236 147 8242 $640.57 98 32025119 98 8242 $640.57 148 32026237 148 8242 $640.57 99 32025118 99 8242 $640.57 149 32026238 149 8242 $640.57 100 32025117 100 8242 $640.57 150 32026239 150 8242 $640.57 101 32025116 101 8242 $640.57 151 32026240 151 8242 $640.57 102 32025115 102 8242 $640.57 152 32026241 152 8242 $640.57 103 32024301 103 8242 $640.57 153 32026217 153 8242 $640.57 104 32024302 104 8242 $640.57 154 32026218 154 8242 $640.57 105 32024302 105 8242 $640.57 155 32026319 155 8242 $640.57 106 32024304 106 8242 $640.57 156 32026220 156 8242 $640.57 107 32026250 107 8242 $640.57 157 32026221 157 8242 $640.57 108 32026251 108 8242 $640.57 158 32026227 158 8242 $640.57 109 32026252 109 8242 $640.57 159 32026228 159 8242 $640.57 110 32026253 110 8242 $640.57 160 32026229 160 8242 $640.57 111 32025114 111 8242 $640.57 161 32026230 161 8242 $640.57 112 32025113 112 8242 $640.57 162 32026231 162 8242 $640.57 113 32025112 113 8242 $640.57 163 32026232 163 8242 $640.57 114 32025111 114 8242 $640.57 164 32026233 164 8242 $640.57 115 32025109 115 8242 $640.57 165 32026222 165 8242 $640.57 116 32025108 116 8242 $640.57 166 32026223 166 8242 $640.57 117 32025107 117 8242 $640.57 167 32026224 167 8242 $640.57 118 32025106 118 8242 $640.57 168 32026225 168 8242 $640.57 119 32025105 119 8242 $640.57 169 32026226 169 8242 $640.57 120 32025104 120 8242 $640.57 170 32026206 170 8242 $640.57 121 32025103 121 8242 $640.57 171 32026205 171 8242 $640.57 122 32025102 122 8242 $640.57 172 32026204 172 8242 $640.57 123 32025101 123 8242 $640.57 173 32026203 173 8242 $640.57 124 32026242 124 8242 $640.57 174 32026202 174 8242 $640.57 125 32026243 125 8242 $640.57 175 32026201 175 8242 $640.57 City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 9 AD # APN Lot Tract Asmt
176 32026101 176 8242 $640.57
177 32026102 177 8242 $640.57
178 32026103 178 8242 $640.57
179 32026104 179 8242 $640.57
180 32026105 180 8242 $640.57
181 32026106 181 8242 $640.57
182 32026107 182 8242 $640.57
183 32026108 183 8242 $640.57
184 32026109 184 8242 $640.57
185 32026110 185 8242 $640.57
186 32026111 186 8242 $640.57
187 32026112 187 8242 $640.57
188 32026113 188 8242 $640.57
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 10 PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Landscape and Lighting Maintenance District No. 3 is included herein.

The boundaries of the District are described as being the blue border of Tract No. 8242, as shown on a map recorded in Book 428, pages 19 through 24 of Miscellaneous Maps of Orange County, California.

Assessment Parcels 1 through 188 being also Lots 1 through 188 of Tract No. 8242.

Also, the lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the Assessor of the County of Orange for Fiscal Year 2026-27. The Assessor's maps and records are incorporated by reference herein and made part of this report.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 3, FY 2026-27 Page 11 Lighting
Maintenance District
No. 4
City of Brea
Prepared under the authority of the
Landscaping and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 5 Part E - Assessment District Boundary................................. 7 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Lighting Maintenance District No. 4 Transmitted herewith for your review and consideration is a report entitled, "Lighting Maintenance District No. 4, City of Brea."
This report has been prepared in accordance with the Landscaping and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 1
Introduction and Background
Introduction:

Background:

The City Council of the City of Brea adopted Resolution No. 78-7 on January 3, 1978 approving Tentative Tract 9298 and the condition therefore for the improvement of Tentative Tract 9298.

On May 26, 1981, the City Council of the City of Brea by minute motion deleted paragraph AA of PC 91-77 of the Planning Commission of the City of Brea and ordered the creation of a lighting Maintenance District for Street Lighting only. No landscape maintenance requirements are included in this report, as the areas that are landscaped are being maintained by the Homeowners' Association under the requirements of the development upon the sale of any portion of Tentative Tract 9298. The formation of the district and the levy of the first annual assessment were completed in accordance with the requirements of the Landscaping and Lighting Act of 1972 on July 5, 1978, by City Council Resolution No. 78-76.

City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 2
PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of street lighting, will be operated, serviced and maintained as generally described as follows:

Servicing means the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or appurtenant facilities.

City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 3
PART B

MAINTENANCE DISTRICT #4 – ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $1,758
4113 Overtime $100
4243 Engineering $0
4244 Legal $612
4412 Property Tax Collection $0
Fixed Costs Totals $2,470

2. ROUTINE COSTS
4211 Postage $110
4261 Repairs to Equipment $1,020
4337 Electrical Supplies $1,836
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $150
Routine Costs Totals $3,116
Total Costs (Fixed & Routine) $5,586
Est. Fund Balance as of 1-Jul-2026 $16,575
Projected Reserve Balance 30-Jun-2027 $13,749
FY 2026-27 Annual Assessments $2,760
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 4
PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

Section 22573 of the Landscaping and Landscaping and Lighting Act of 1972 (the 1972 Act) requires that maintenance assessments be levied according to benefit rather than according to assessed value.

ASSESSMENT METHODOLOGY
The Park Paseo Development project (Tract Numbers 10224, 10324, 10325, 10326, 10327 and 9298, all a portion of Tentative Tract No. 9298 in the City of Brea) was developed under conditions of development as required by the City Council of the City of Brea.

The parcels of land in the District are single family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$2,760 / 230 SFR’s = $12.00 / SFR
City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 5
PART D

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt 1 32027131 1 10224 $12.00 41 32027156 10 10324 $12.00 81 32029208 19 10325 $12.00 2 32027130 2 10224 $12.00 42 32027157 11 10324 $12.00 82 32029209 20 10325 $12.00 3 32027129 3 10224 $12.00 43 32027158 12 10324 $12.00 83 32029210 21 10325 $12.00 4 32027128 4 10224 $12.00 44 32027159 13 10324 $12.00 84 32029211 22 10325 $12.00 5 32027127 5 10224 $12.00 45 32027160 14 10324 $12.00 85 32029212 23 10325 $12.00 6 32027126 6 10224 $12.00 46 32027161 15 10324 $12.00 86 32029213 24 10325 $12.00 7 32027125 7 10224 $12.00 47 32027162 16 10324 $12.00 87 32029214 25 10325 $12.00 8 32027124 8 10224 $12.00 48 32027163 17 10324 $12.00 88 32029215 26 10325 $12.00 9 32027123 9 10224 $12.00 49 32027164 18 10324 $12.00 89 32029201 27 10325 $12.00 10 32027122 10 10224 $12.00 50 32027165 19 10324 $12.00 90 32029202 28 10325 $12.00 11 32027121 11 10224 $12.00 51 32027166 20 10324 $12.00 91 32029203 29 10325 $12.00 12 32027120 12 10224 $12.00 52 32027167 21 10324 $12.00 92 32029204 30 10325 $12.00 13 32027119 13 10224 $12.00 53 32027178 1 11827 $12.00 93 32029205 31 10325 $12.00 14 32027118 14 10224 $12.00 54 32027179 2 11827 $12.00 94 32029206 32 10325 $12.00 15 32027117 15 10224 $12.00 55 32027180 3 11827 $12.00 95 32029207 33 10325 $12.00 16 32027116 16 10224 $12.00 56 32029143 4 11827 $12.00 96 32029112 34 10325 $12.00 17 32027115 17 10224 $12.00 57 32029145 5 11827 $12.00 97 32029148 10 11827 $12.00 18 32027114 18 10224 $12.00 58 32029144 6 11827 $12.00 98 32029149 9 11827 $12.00 19 32027113 19 10224 $12.00 59 32029102 28 10324 $12.00 99 32029150 19 11827 $12.00 20 32027112 20 10224 $12.00 60 32029107 29 10324 $12.00 100 32029151 12 11827 $12.00 21 32027111 21 10224 $12.00 61 32029147 7 11827 $12.00 101 32029152 11 11827 $12.00 22 32027110 22 10224 $12.00 62 32029146 8 11827 $12.00 102 32029253 1 10326 $12.00 23 32027109 23 10224 $12.00 63 32029235 1 10325 $12.00 103 32029254 2 10326 $12.00 24 32027108 24 10224 $12.00 64 32029236 2 10325 $12.00 104 32029255 3 10326 $12.00 25 32027107 25 10224 $12.00 65 32029237 3 10325 $12.00 105 32029256 4 10326 $12.00 26 32027106 26 10224 $12.00 66 32029238 4 10325 $12.00 106 32029257 5 10326 $12.00 27 32027105 27 10224 $12.00 67 32029239 5 10325 $12.00 107 32029258 6 10326 $12.00 28 32027104 28 10224 $12.00 68 32029231 6 10325 $12.00 108 32029246 7 10326 $12.00 29 32027103 29 10224 $12.00 69 32029232 7 10325 $12.00 109 32029247 8 10326 $12.00 30 32027102 30 10224 $12.00 70 32029233 8 10325 $12.00 110 32029248 9 10326 $12.00 31 32027101 31 10224 $12.00 71 32029234 9 10325 $12.00 111 32029249 10 10326 $12.00 32 32027147 1 10324 $12.00 72 32029216 10 10325 $12.00 112 32029250 11 10326 $12.00 33 32027148 2 10324 $12.00 73 32029217 11 10325 $12.00 113 32029251 12 10326 $12.00 34 32027149 3 10324 $12.00 74 32029218 12 10325 $12.00 114 32029252 13 10326 $12.00 35 32027150 4 10324 $12.00 75 32029219 13 10325 $12.00 115 32029240 14 10326 $12.00 36 32027151 5 10324 $12.00 76 32029220 14 10325 $12.00 116 32029241 15 10326 $12.00 37 32027152 6 10324 $12.00 77 32029221 15 10325 $12.00 117 32029242 16 10326 $12.00 38 32027153 7 10324 $12.00 78 32029222 16 10325 $12.00 118 32029243 17 10326 $12.00 39 32027154 8 10324 $12.00 79 32029223 17 10325 $12.00 119 32029244 18 10326 $12.00 40 32027155 9 10324 $12.00 80 32029224 18 10325 $12.00 120 32029245 19 10326 $12.00 City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 6
AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt
121 32029225 20 10326 $12.00 179 32031369 3 9298 $12.00 122 32029226 21 10326 $12.00 180 32031368 4 9298 $12.00 123 32029227 22 10326 $12.00 181 32031367 5 9298 $12.00 124 32029228 23 10326 $12.00 182 32031366 6 9298 $12.00 125 32029229 24 10326 $12.00 183 32031365 7 9298 $12.00 126 32029230 25 10326 $12.00 184 32031364 8 9298 $12.00 127 32029153 16 11827 $12.00 185 32031363 9 9298 $12.00 128 32029154 15 11827 $12.00 186 32031362 10 9298 $12.00 129 32029155 14 11827 $12.00 187 32031361 11 9298 $12.00 130 32029156 17 11827 $12.00 188 32031360 12 9298 $12.00 131 32029122 30 10326 $12.00 189 32031359 13 9298 $12.00 132 32029123 31 10326 $12.00 190 32031358 14 9298 $12.00 133 32029124 32 10326 $12.00 191 32031357 15 9298 $12.00 134 32029125 33 10326 $12.00 192 32031356 16 9298 $12.00 135 32029126 34 10326 $12.00 193 32031355 17 9298 $12.00 136 32031320 1 10327 $12.00 194 32031354 18 9298 $12.00 137 32031319 2 10327 $12.00 195 32031353 19 9298 $12.00 138 32031101 3 10327 $12.00 196 32031352 20 9298 $12.00 139 32031102 4 10327 $12.00 197 32031351 21 9298 $12.00 140 32031103 5 10327 $12.00 198 32031350 22 9298 $12.00 141 32031104 6 10327 $12.00 199 32031349 23 9298 $12.00 142 32029402 7 10327 $12.00 200 32031348 24 9298 $12.00 143 32029401 8 10327 $12.00 201 32031347 25 9298 $12.00 144 32029263 9 10327 $12.00 202 32031346 26 9298 $12.00 145 32029262 10 10327 $12.00 203 32031345 27 9298 $12.00 146 32029259 11 10327 $12.00 204 32031344 28 9298 $12.00 147 32029260 12 10327 $12.00 205 32031343 29 9298 $12.00 148 32029261 13 10327 $12.00 206 32031342 30 9298 $12.00 149 32029404 14 10327 $12.00 207 32031341 31 9298 $12.00 150 32029403 15 10327 $12.00 208 32031340 32 9298 $12.00 151 32031105 16 10327 $12.00 209 32031339 33 9298 $12.00 152 32031106 17 10327 $12.00 210 32031338 34 9298 $12.00 153 32031107 18 10327 $12.00 211 32031337 35 9298 $12.00 154 32029127 19 10327 $12.00 212 32031336 36 9298 $12.00 155 32029128 20 10327 $12.00 213 32031335 37 9298 $12.00 156 32029129 21 10327 $12.00 214 32031334 38 9298 $12.00 157 32029130 22 10327 $12.00 215 32031333 39 9298 $12.00 158 32029131 23 10327 $12.00 216 32031332 40 9298 $12.00 159 32031301 24 10327 $12.00 217 32031331 41 9298 $12.00 160 32031302 25 10327 $12.00 218 32031401 42 9298 $12.00 161 32031303 26 10327 $12.00 219 32031402 43 9298 $12.00 162 32031304 27 10327 $12.00 220 32031403 44 9298 $12.00 163 32031305 28 10327 $12.00 221 32031404 45 9298 $12.00 164 32031306 29 10327 $12.00 222 32031405 46 9298 $12.00 165 32031307 30 10327 $12.00 223 32031406 47 9298 $12.00 166 32031308 31 10327 $12.00 224 32031407 48 9298 $12.00 167 32031309 32 10327 $12.00 225 32031408 49 9298 $12.00 168 32031390 33 10327 $12.00 226 32031409 50 9298 $12.00 169 32031389 34 10327 $12.00 227 32031410 51 9298 $12.00 170 32031312 35 10327 $12.00 228 32031411 52 9298 $12.00 171 32031313 36 10327 $12.00 229 32031412 53 9298 $12.00 172 32031314 37 10327 $12.00 230 32031413 54 9298 $12.00 173 32031315 38 10327 $12.00
174 32031316 39 10327 $12.00
175 32031318 40 10327 $12.00
176 32031317 41 10327 $12.00
177 32031371 1 9298 $12.00
178 32031370 2 9298 $12.00
City of Brea April 21, 2026
Lighting Maintenance District No. 4, FY 2026-27 Page 7
PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Lighting Maintenance District No. 4 is included herein.

District No. 4 is generally located east of the Orange Freeway, North of Birch Street and the Southern Pacific Railroad right of way and South and West of Associated Road. The lands within the District boundaries include Tract 10224, Tract 10324, Tract 10325, Tract 10326, Tract 10327 and Tract 9298 in the City of Brea, County of Orange, State of California. The entire Project is commonly known as "Park Paseo" project in the City of Brea.

The boundaries of the District are described as the North line of Tract 10224, the Easterly line of Tracts 10224 and Tract 10324, the Northerly line of Tracts 10326, Tract 10327 and Tract 9298, the Easterly line of Tract 9298 together with the South line of Tract 9298 and the Southerly line of Tract 10327, Tract 10326, Tract 10325, Tract 10324 and the West line and North line of Tract 10324 in the City of Brea, County of Orange, State of California.

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Lighting Maintenance District No. 4, FY 2026-27 Page 24 Landscape and Lighting
Maintenance District
No. 5
City of Brea
Prepared under the authority of the
Landscape and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 7 Part E - Assessment District Boundary................................. 8 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Landscape & Lighting Maintenance District No. 5 Transmitted herewith for your review and consideration is a report entitled, "Landscape and Lighting Maintenance District No. 5, City of Brea." This report has been prepared in accordance with the Landscape and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 1 Introduction and Background
Introduction:

Background:

On June 1, 1982 the City Council of the City of Brea adopted and approved Resolution No. 82- 57 creating Landscape and Lighting Maintenance District No. 5 in the City of Brea.

The creating of Landscape and Lighting Maintenance District No. 5 in the City of Brea was a requirement of the City of Brea for the development of Tentative Tract No. 8820, known as "Canyon Country," and Tentative Tract No. 9414, known as "Canyondale." In FY 2003-04, the property owners submitted ballots and approved an increase in assessment rate. Included in that balloting was an annual CPI escalator that will allow the assessment rate to keep up with the cost of living. The annual escalator sets the maximum rate that the properties might be assessed.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 2 PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of slopes, greenbelt areas and theme lighting, will be operated, serviced and maintained as generally described as follows:

Landscaping and Appurtenant Facilities
Facilities include but are not limited to: landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance resulting from landscape growth and appurtenant facilities, in public street and sidewalk rights-of-way, including medians, parkways and dedicated easements within the boundaries of the Assessment District.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 3 PART B

MAINTENANCE DISTRICT # 5 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $19,874
4113 Overtime $150
4243 Engineering $0
4244 Legal $77
4412 Property Tax Collection $143
Fixed Costs Totals $20,244

2. ROUTINE COSTS
4211 Postage $58
4249 Svc & Repair Equipment $50,000
4261 Repairs to Equipment $1,500
4266 Contract Services/Grounds Maintenance $34,736
4269 Equipment Service-Other $1,000
4282 Electricity $1,600
4285 Water $30,000
4337 Electrical Supplies & Parts $1,500
4339 Construction & Maintenance/Other $0
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $1,738
Routine Costs Totals $122,132
Total Costs (Fixed & Routine) $142,376
Est. Fund Balance as of 1-Jul-2026 $135,172
Projected Reserve Balance 30-Jun-2027 $115,101
FY 2026-27 Annual Assessments $122,305
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 4 PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

The ongoing operation and maintenance of the street landscaping, slopes and greenways within the City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 5 district, as identified in Part A of this Report, provide beautification to the areas that result in a special benefit to the parcels within the tracts adjacent to the improvements. If these landscaped areas were not properly maintained, the tract would be blighted.

ASSESSMENT METHODOLOGY
The parcels of land in the District are single family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$122,305.55 / 113 SFR’s = $1,082.35 / SFR
This assessment rate is not considered a maximum rate. This maximum assessment rate will be increased each year by the annual change in the Consumer Price Index (CPI), All Urban Consumers, for the Los Angeles, Long Beach and Anaheim areas. The actual assessments levied in any fiscal year will be as approved by the City Council and may not exceed the maximum assessment rate without receiving property owner approval for the increase. The calculation for the maximum assessment rate is provided in the table below. The increase in CPI for FY 2026-27 is 3.2%.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 6 Maximum Assessment Rate Calculation
Fiscal Year CPI Increase Maximum
Assessment
FY 2003-04 $679.00 / SFR
FY 2004-05 1.8% $691.22 / SFR
FY 2005-06 4.4% $721.64 / SFR
FY 2006-07 4.5% $754.11 / SFR
FY 2007-08 4.3% $786.54 / SFR
FY 2008-09 3.3% $812.50 / SFR
FY 2009-10 3.5% $840.94 / SFR
FY 2010-11 0% $840.94 / SFR
FY 2011-12 1.2% $851.03 / SFR
FY 2012-13 2.7% $874.00 / SFR
FY 2013-14 2% $891.48 / SFR
FY 2014-15 1.1% $901.28 / SFR
FY 2015-16 .7% $907.59 / SFR
FY 2016-17 2% $925.74 / SFR
FY 2017-18 1.9% $943.33 / SFR
FY 2018-19 2.8% $969.74 / SFR
FY 2019-20 3.2% $1000.77 / SFR
FY 2020-21 3.1% $1031.79 / SFR
FY 2021-22 1.6% $1048.30 / SFR
FY 2022-23 6.5% $1116.44 / SFR
FY 2023-24 4.9% $1171.15 / SFR
FY 2024-25 3.5% $1212.14 / SFR
FY 2025-26 3.3% $1252.14 / SFR
FY 2026-27 3.2% $1292.21 / SFR
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 7 PART D

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt AD # APN Lot Tract Asmt 1 30604102 1 9111 $1082.35 41 30604210 27 9473 $1082.35 81 30605318 18 9414 $1082.35 2 30604103 2 9111 $1082.35 42 30604209 28 9473 $1082.35 82 30605319 19 9414 $1082.35 3 30604104 3 9111 $1082.35 43 30604208 29 9473 $1082.35 83 30605320 20 9414 $1082.35 4 30604105 4 9111 $1082.35 44 30604207 30 9473 $1082.35 84 30605321 21 9414 $1082.35 5 30604106 5 9111 $1082.35 45 30604206 31 9473 $1082.35 85 30605322 22 9414 $1082.35 6 30604107 6 9111 $1082.35 46 30604205 32 9473 $1082.35 86 30605323 23 9414 $1082.35 7 30604108 7 9111 $1082.35 47 30604204 33 9473 $1082.35 87 30605324 24 9414 $1082.35 8 30604109 8 9111 $1082.35 48 30604203 34 9473 $1082.35 88 30605325 25 9414 $1082.35 9 30604110 9 9111 $1082.35 49 30604202 35 9473 $1082.35 89 30605326 26 9414 $1082.35 10 30604111 10 9111 $1082.35 50 30604201 36 9473 $1082.35 90 30605327 27 9414 $1082.35 11 30604112 11 9111 $1082.35 51 30604301 37 9473 $1082.35 91 30605328 28 9414 $1082.35 12 30604113 12 9111 $1082.35 52 30604302 38 9473 $1082.35 92 30605329 29 9414 $1082.35 13 30604114 13 9111 $1082.35 53 30604303 39 9473 $1082.35 93 30605330 30 9414 $1082.35 14 30604115 14 9111 $1082.35 54 30604304 40 9473 $1082.35 94 30605331 31 9414 $1082.35 15 30604502 1 9473 $1082.35 55 30604305 41 9473 $1082.35 95 30605103 32 9414 $1082.35 16 30604501 2 9473 $1082.35 56 30604306 42 9473 $1082.35 96 30605102 33 9414 $1082.35 17 30604415 3 9473 $1082.35 57 30604307 43 9473 $1082.35 97 30605101 34 9414 $1082.35 18 30604414 4 9473 $1082.35 58 30604308 44 9473 $1082.35 98 30605201 35 9414 $1082.35 19 30604413 5 9473 $1082.35 59 30604309 45 9473 $1082.35 99 30605202 36 9414 $1082.35 20 30604412 6 9473 $1082.35 60 30604310 46 9473 $1082.35 100 30605203 37 9414 $1082.35 21 30604411 7 9473 $1082.35 61 30604311 47 9473 $1082.35 101 30605204 38 9414 $1082.35 22 30604410 8 9473 $1082.35 62 30604312 48 9473 $1082.35 102 30605205 39 9414 $1082.35 23 30604409 9 9473 $1082.35 63 30604313 49 9473 $1082.35 103 30605206 40 9414 $1082.35 24 30604408 10 9473 $1082.35 64 30605301 1 9414 $1082.35 104 30605207 41 9414 $1082.35 25 30604407 11 9473 $1082.35 65 30605302 2 9414 $1082.35 105 30605208 42 9414 $1082.35 26 30604406 12 9473 $1082.35 66 30605303 3 9414 $1082.35 106 30605209 43 9414 $1082.35 27 30604405 13 9473 $1082.35 67 30605304 4 9414 $1082.35 107 30605210 44 9414 $1082.35 28 30604404 14 9473 $1082.35 68 30605305 5 9414 $1082.35 108 30605211 45 9414 $1082.35 29 30604403 15 9473 $1082.35 69 30605306 6 9414 $1082.35 109 30605212 46 9414 $1082.35 30 30604402 16 9473 $1082.35 70 30605307 7 9414 $1082.35 110 30605213 47 9414 $1082.35 31 30604401 17 9473 $1082.35 71 30605308 8 9414 $1082.35 111 30605214 48 9414 $1082.35 32 30604219 18 9473 $1082.35 72 30605309 9 9414 $1082.35 112 30605215 49 9414 $1082.35 33 30604218 19 9473 $1082.35 73 30605310 10 9414 $1082.35 113 30605216 50 9414 $1082.35 34 30604217 20 9473 $1082.35 74 30605311 11 9414 $1082.35 35 30604216 21 9473 $1082.35 75 30605312 12 9414 $1082.35 36 30604215 22 9473 $1082.35 76 30605313 13 9414 $1082.35 37 30604214 23 9473 $1082.35 77 30605314 14 9414 $1082.35 38 30604213 24 9473 $1082.35 78 30605315 15 9414 $1082.35 39 30604212 25 9473 $1082.35 79 30605316 16 9414 $1082.35 40 30604211 26 9473 $1082.35 80 30605317 17 9414 $1082.35 City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 8 PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Landscape and Lighting Maintenance District No. 5 is included herein.

District No. 5 is generally located east of Brea Boulevard and north of State College Boulevard, and includes Tract Nos. 9111, 9414 and 9473.

District No. 5 includes all properties in the City of Brea located within the tract boundary of Tract No. 9111 recorded in Book 374, Pages 24, 25 and 26 of Tract No. 9414 recorded in Book 409, Pages 8 and 9, and of Tract No. 9473 recorded in Book 291, Pages 26, 27 and 28 all of Miscellaneous Maps, records of Orange County, California.

City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 9 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 10 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 11 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 5, FY 2026-27 Page 12 Landscape and Lighting
Maintenance District
No. 6
City of Brea
Prepared under the authority of the
Landscape and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 6 Part E - Assessment District Boundary................................. 8 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Landscape & Lighting Maintenance District No. 6 Transmitted herewith for your review and consideration is a report entitled, "Landscape and Lighting Maintenance District No. 6, City of Brea." This report has been prepared in accordance with the Landscape and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 1 Introduction and Background
Introduction:

Background:

On June 1, 1982 the City Council of the City of Brea adopted and approved Resolution No. 83- 58 creating Landscape and Lighting Maintenance District No. 6 in the City of Brea.

The creating of Landscape and Lighting Maintenance District No. 6 in the City of Brea was a requirement of the City of Brea for the development of Tentative Tract No. 8820, known as the "Canyon Country" development project.

In FY 2005-06, the property owners submitted ballots and approved an increase in assessment rate. Included in that balloting was an annual CPI escalator that will allow the assessment rate to keep up with the cost of living. The annual escalator sets the maximum rate that the properties might be assessed.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 2 PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of slopes, greenbelt areas and theme lighting, will be operated, serviced and maintained as generally described as follows:

Landscaping and Appurtenant Facilities
Facilities include but are not limited to: landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance resulting from landscape growth and appurtenant facilities, in public street and sidewalk rights-of-way, including medians, parkways and dedicated easements within the boundaries of the Assessment District.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 3 PART B

MAINTENANCE DISTRICT # 6 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $17,577
4113 Overtime $150
4243 Engineering $0
4244 Legal $75
4412 Property Tax Collection $449
Fixed Costs Totals $18,251

2. ROUTINE COSTS
4211 Postage $152
4249 Professional Svc-Other $60,000
4261 Repairs to Equipment $5,100
4266 Contract Services/Grounds Maintenance $80,390
4269 Equipment Service-Other $2,040
4282 Electricity $3,000
4285 Water $56,000
4337 Electrical Supplies & Parts $2,040
4339 Construction & Maintenance/Other $1,020
4441 Miscellaneous Expense $0
5800 Insurance and Other Expenses $1,524
Routine Costs Totals $211,266
Total Costs (Fixed & Routine) $229,517
Est. Fund Balance as of 1-Jul-2026 $289,461
Projected Reserve Balance 30-Jun-2027 $296,241.25
FY 2026-27 Annual Assessments $236,297.25
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate.

Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 4 PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

ASSESSMENT METHODOLOGY
The parcels of land in the District are single family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$236,297.25 / 135 SFR's = $1,750.35 / SFR
This assessment rate is not the maximum rate. The maximum assessment rate will be increased each year by the annual change in the Consumer Price Index (CPI), All Urban Consumers, for the Los Angeles, Long Beach and Anaheim areas. The actual assessments levied in any fiscal year will be as approved by the City Council and may not exceed the maximum assessment rate without receiving property owner approval for the increase. The calculation for the maximum assessment rate is provided in the table below. The increase in CPI for FY 2026-27 is 3.2%.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 5 Maximum Assessment Rate Calculation
Fiscal Year CPI Increase Maximum
Assessment
FY 2005-06 $1350.00 / SFR
FY 2006-07 4.5% $1411.00 / SFR
FY 2007-08 4.3% $1472.00 / SFR
FY 2008-09 3.3% $1521.00 / SFR
FY 2009-10 3.5% $1574.24 / SFR
FY 2010-11 0% $1574.24 / SFR
FY 2011-12 1.2% $1593.13 / SFR
FY 2012-13 2.7% $1636.14 / SFR
FY 2013-14 2% $1668.86 / SFR
FY 2014-15 1.1% $1676.22 / SFR
FY 2015-16 .7% $1687.95 / SFR
FY 2016-17 2% $1721.71 / SFR
FY 2017-18 1.9% $1754.42 / SFR
FY 2018-19 2.8% $1803.54 / SFR
FY 2019-20 3.2% $1861.25 / SFR
FY 2020-21 3.1% $1918.95 / SFR
FY 2021-22 1.6% $1949.65 / SFR
FY 2022-23 6.5% $2076.38 / SFR
FY 2023-24 4.9% $2180.07 / SFR
FY 2024-25 3.5% $2256.37 / SFR
FY 2025-26 3.3% $2330.83 / SFR
FY 2026-27 3.2% $2405.42 / SFR
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 6 PART D

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD # APN Lot Tract Asmt
1 30606101 1 9531 $1,750.35
2 30606102 2 9531 $1,750.35
3 30606103 3 9531 $1,750.35
4 30606104 4 9531 $1,750.35
5 30606105 5 9531 $1,750.35
6 30606106 6 9531 $1,750.35
7 30606107 7 9531 $1,750.35
8 30606201 8 9531 $1,750.35
9 30606202 9 9531 $1,750.35
10 30606203 10 9531 $1,750.35
11 30606205 11 9531 $1,750.35
12 30606206 12 9531 $1,750.35
13 30606207 13 9531 $1,750.35
14 30606208 14 9531 $1,750.35
15 30606209 15 9531 $1,750.35
16 30606211 16 9531 $1,750.35
17 30606213 17 9531 $1,750.35
18 30606214 18 9531 $1,750.35
19 30606215 19 9531 $1,750.35
20 30603236 20 9531 $1,750.35
21 30606235 21 9531 $1,750.35
22 30606218 22 9531 $1,750.35
23 30603220 23 9531 $1,750.35
24 30603221 24 9531 $1,750.35
25 30603222 25 9531 $1,750.35
26 30603223 26 9531 $1,750.35
27 30603224 27 9531 $1,750.35
28 30606307 28 9531 $1,750.35
29 30606308 29 9531 $1,750.35
30 30606303 30 9531 $1,750.35
31 30606304 31 9531 $1,750.35
32 30606305 32 9531 $1,750.35
33 30606306 33 9531 $1,750.35
34 30603225 34 9531 $1,750.35
35 30606226 35 9531 $1,750.35
36 30606227 36 9531 $1,750.35
37 30606234 37 9531 $1,750.35
38 30606233 38 9531 $1,750.35
AD # APN Lot Tract Asmt
39 30606232 39 9531 $1,750.35
40 30606231 40 9531 $1,750.35
41 30606230 41 9532 $1,750.35
42 30606229 42 9532 $1,750.35
43 30608102 43 9532 $1,750.35
44 30608103 44 9532 $1,750.35
45 30608104 45 9532 $1,750.35
46 30608105 46 9532 $1,750.35
47 30608106 47 9532 $1,750.35
48 30608107 48 9532 $1,750.35
49 60608108 49 9532 $1,750.35
50 30608110 50 9532 $1,750.35
51 30608111 51 9532 $1,750.35
52 30608112 52 9532 $1,750.35
53 30608113 53 9532 $1,750.35
54 30608114 54 9532 $1,750.35
55 30608115 55 9532 $1,750.35
56 30608116 56 9532 $1,750.35
57 30608117 57 9532 $1,750.35
58 30608118 58 9532 $1,750.35
59 30608129 59 9532 $1,750.35
60 30608128 60 9532 $1,750.35
61 30608121 61 9532 $1,750.35
62 30608122 62 9532 $1,750.35
63 30608221 63 9532 $1,750.35
64 30608220 64 9532 $1,750.35
65 30608219 65 9532 $1,750.35
66 30608218 66 9532 $1,750.35
67 30608217 67 9532 $1,750.35
68 30608216 68 9532 $1,750.35
69 30608215 69 9532 $1,750.35
70 30608214 70 9532 $1,750.35
71 30608213 71 9532 $1,750.35
72 30608212 72 9532 $1,750.35
73 30608211 73 9532 $1,750.35
74 30608210 74 9532 $1,750.35
75 30608209 75 9532 $1,750.35
76 30608208 76 9532 $1,750.35
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 7 AD # APN Lot Tract Asmt
77 30608227 77 9532 $1,750.35
78 30608226 78 9532 $1,750.35
79 30608225 79 9532 $1,750.35
80 30608224 80 9532 $1,750.35
81 30608223 81 9532 $1,750.35
82 30608202 82 9532 $1,750.35
83 30608201 83 9532 $1,750.35
84 30607301 84 8820 $1,750.35
85 30607302 85 8820 $1,750.35
86 30607332 86 8820 $1,750.35
87 30607304 87 8820 $1,750.35
88 30607305 88 8820 $1,750.35
89 30607306 89 8820 $1,750.35
90 30607307 90 8820 $1,750.35
91 30607308 91 8820 $1,750.35
92 30607309 92 8820 $1,750.35
93 30607333 93 8820 $1,750.35
94 30607311 94 8820 $1,750.35
95 30607312 95 8820 $1,750.35
96 30607334 96 8820 $1,750.35
97 30607335 97 8820 $1,750.35
98 30607336 98 8820 $1,750.35
99 30607316 99 8820 $1,750.35
100 30607317 100 8820 $1,750.35
101 30607318 101 8820 $1,750.35
102 30607319 102 8820 $1,750.35
103 30607320 103 8820 $1,750.35
104 30607321 104 8820 $1,750.35
105 30607322 105 8820 $1,750.35
106 30607323 106 8820 $1,750.35
AD # APN Lot Tract Asmt
107 30607324 107 8820 $1,750.35
108 30607204 108 8820 $1,750.35
109 30607203 109 8820 $1,750.35
110 30607202 110 8820 $1,750.35
111 30607201 111 8820 $1,750.35
112 30607205 112 8820 $1,750.35
113 30607206 113 8820 $1,750.35
114 30607207 114 8820 $1,750.35
115 30607208 115 8820 $1,750.35
116 30607209 116 8820 $1,750.35
117 30607210 117 8820 $1,750.35
118 30607211 118 8820 $1,750.35
119 30607212 119 8820 $1,750.35
120 30607213 120 8820 $1,750.35
121 30607325 121 8820 $1,750.35
122 30607326 122 8820 $1,750.35
123 30607327 123 8820 $1,750.35
124 30607328 124 8820 $1,750.35
125 30607329 125 8820 $1,750.35
126 30607330 126 8820 $1,750.35
127 30607110 127 8820 $1,750.35
128 30607109 128 8820 $1,750.35
129 30607108 129 8820 $1,750.35
130 30607107 130 8820 $1,750.35
131 30607106 131 8820 $1,750.35
132 30607105 132 8820 $1,750.35
133 30607104 133 8820 $1,750.35
134 30607103 134 8820 $1,750.35
135 30607102 135 8820 $1,750.35
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 8 PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Landscape and Lighting Maintenance District No. 6 is included herein.

District No. 6 includes all the properties in the City of Brea located within the tract boundary of Tract No. 8820, recorded in Book 454, Pages 19 through 24 inclusive, Tract No. 9531 recorded in Book 423, Pages 24 through 28 inclusive, and Tract No. 9532 recorded in Book 454, Pages 25 through 28, all of Miscellaneous Maps, records of Orange County, California.

City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 9 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 10 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 11 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 12 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 13 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 14 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 15 City of Brea April
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Landscape & Lighting Maintenance District No. 6, FY 2026-27 Page 16 Landscape and Lighting
Maintenance District
No. 7
City of Brea
Prepared under the authority of the
Landscape and Lighting Act of 1972
Streets and Highways Code
State of California
Fiscal Year 2026-27
Submitted by:

Michael Ho
Director of Public Works
April 21, 2026
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27

TABLE OF CONTENTS
Page
Letter of Transmittal
Report
Introduction and Background................................................ 1 Part A - Plans and Specifications.......................................... 2 Part B - Estimate of Cost....................................................... 3 Part C - Method of Apportionment of Assessment............... 4 Part D - Assessment Roll ...................................................... 6 Part E - Assessment District Boundary................................. 8 Cecilia Hupp Marty Simonoff Christine Marick Blair Stewart Steven Vargas Mayor Mayor Pro Tem Council Member Council Member Council Member City of Brea • 1 Civic Center Circle • Brea, California 92821-5732 • 714-990-7600 • FAX 714-990-2258 • www.cityofbrea.gov April 21, 2026
Honorable Mayor and City Council
City of Brea
1 Civic Center Circle
Brea, CA 92821
Re: Engineer's Report, Landscape & Lighting Maintenance District No. 7 Transmitted herewith for your review and consideration is a report entitled, "Landscape and Lighting Maintenance District No. 7, City of Brea." This report has been prepared in accordance with the Landscape and Lighting Act of 1972 as set forth in Part 2 of Division 15 of the California Streets and Highways Code.

Respectfully submitted,
Michael Ho, P.E., Director
Public Works Department
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 1 Introduction and Background
Introduction:

Background:

On August 1, 1995 the City Council of the City of Brea adopted and approved Resolution No. 95-85 creating Landscape and Lighting Maintenance District No. 7 in the City of Brea.

The creating of Landscape and Lighting Maintenance District No. 7 in the City of Brea was a requirement of the City of Brea for the development of Tract Nos. 14658, 14657, 15670 and 14656.

The formation of the district and the levy of the first annual assessment was completed in accordance with the requirements of the Landscaping and Lighting Act of 1972 on August 1, 1995.

In FY 2007-08, the property owners submitted ballots and approved an increase in assessment rate. Included in that balloting was an annual CPI escalator that will allow the assessment rate to keep up with the cost of living. The annual escalator sets the maximum rate that the properties might be assessed.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 2 PART A

PLANS AND SPECIFICATIONS
The facilities, which consist of slopes and greenbelt areas and theme lighting, will be operated, serviced and maintained as generally described as follows:

Landscaping and Appurtenant Facilities
Facilities include but are not limited to: landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, sidewalk maintenance resulting from landscape growth and appurtenant facilities, in public street and sidewalk rights-of-way, including medians, parkways and dedicated easements within the boundaries of the Assessment District.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 3 PART B

MAINTENANCE DISTRICT # 7 - ANNUAL COST FACTORS
Acct # Description FY 26-27 Est.

1. Fixed Costs Expenses
4111 Salaries & Benefits $7,090
4113 Overtime $150
4243 Engineering $0
4244 Legal $75
4412 Property Tax Collection $105
Fixed Costs Totals $7,420

2. ROUTINE COSTS
4211 Postage $48
4249 Professional Svc-Other $2,500
4261 Svc & Repair Equip (4261) $102
4266 Contract Grounds Maintenance $14,950
4269 Bldg. & Equipment Svc. $102
4285 Water $8,000
4337 Electrical Supplies $200
4339 Construction & Maintenance $0
5800 Insurance and Other Expenses $625
Routine Costs Totals $26,527
Total Costs (Fixed & Routine) $33,947
Est. Fund Balance as of 1-Jul-2026 $11,484
Projected Reserve Balance 30-Jun-2027 $12,584
FY 2026-27 Annual Assessments $35,047
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the Districts.

Funds raised by assessment shall be used only for the purpose as stated herein. A contribution to the Districts by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 4 PART C

METHOD OF APPORTIONMENT OF ASSESSMENT

ASSESSMENT METHODOLOGY
The parcels of land in the District are single family residential (SFR) lots, with each of these lots benefiting equally from the improvements being maintained. Therefore, the costs associated with the landscaping and lighting within and directly adjacent to the tract will be apportioned on a residential lot basis as follows:
$35,047.68 / 96 SFR’s = $365.08 / SFR
This assessment rate is the maximum rate. The maximum assessment rate will be increased each year by the annual change in the Consumer Price Index (CPI), All Urban Consumers, for the Los Angeles, Long Beach and Anaheim areas. The actual assessments levied in any fiscal year will be as approved by the City Council and may not exceed the maximum assessment rate without receiving property owner approval for the increase. The calculation for the maximum assessment rate is provided in the table below. The increase in CPI for FY 2026-27 is 3.2%.

City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 5 Maximum Assessment Rate Calculation
Fiscal Year CPI Increase Maximum
Assessment
FY 2007-08 $245.00 / SFR
FY 2008-09 3.3% $253.05 / SFR
FY 2009-10 3.5% $261.91 / SFR
FY 2010-11 0% $261.91 / SFR
FY 2011-12 1.2% $265.05 / SFR
FY 2012-13 2.7% $272.21 / SFR
FY 2013-14 2% $277.65 / SFR
FY 2014-15 1.1% $280.70 / SFR
FY 2015-16 .7% $282.66 / SFR
FY 2016-17 2% $288.31 / SFR
FY 2017-18 1.9% $293.79 / SFR
FY 2018-19 2.8% $302.02 / SFR
FY 2019-20 3.2% $311.68 / SFR
FY 2020-21 3.1% $321.34 / SFR
FY 2021-22 1.6% $326.48 / SFR
FY 2022-23 6.5% $347.70 / SFR
FY 2023-24 4.9% $365.08 / SFR
FY 2024-25 3.5% $377.86 / SFR
FY 2025-26 3.3% $390.33 / SFR
FY 2026-27 3.2% $402.82 / SFR
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 6 PART D

The description of each lot or parcel is part of the Orange County assessment roll and this roll is, by reference, made part of this Report.

AD# APN Lot Tract Asmt AD# APN Lot Tract Asmt
1 29646113 1 14658 $365.08 39 29643133 18 14657 $365.08 2 29643114 2 14658 $365.08 40 29633150 1 15070 $365.08
3 29643115 3 14658 $365.08 41 29633149 2 15070 $365.08
4 29643116 4 14658 $365.08 42 29633148 3 15070 $365.08
5 29643117 5 14658 $365.08 43 29633147 4 15070 $365.08
6 29643118 6 14658 $365.08 44 29633146 5 15070 $365.08
7 29643119 7 14658 $365.08 45 29633145 6 15070 $365.08
8 29643120 8 14658 $365.08 46 29633144 7 15070 $365.08
9 29643121 9 14658 $365.08 47 29643143 8 15070 $365.08
10 29643101 10 14658 $365.08 48 29633141 9 15070 $365.08 11 29643102 11 14658 $365.08 49 29633140 10 15070 $365.08 12 29643103 12 14658 $365.08 50 29633139 11 15070 $365.08 13 29643104 13 14658 $365.08 51 29633138 12 15070 $365.08 14 29643105 14 14658 $365.08 52 29633137 13 15070 $365.08 15 29643106 15 14658 $365.08 53 29633134 14 15070 $365.08 16 29643107 16 14658 $365.08 54 29633133 15 14657 $365.08 17 29643108 17 14658 $365.08 55 29633132 16 14657 $365.08 18 29643109 18 14658 $365.08 56 29633131 17 14657 $365.08 19 29643110 19 14658 $365.08 57 29633130 18 14657 $365.08 20 29643111 20 14658 $365.08 58 29633129 19 14657 $365.08 21 29643112 21 14658 $365.08 59 29633128 20 14657 $365.08 22 29643134 1 14657 $365.08 60 29633126 21 14657 $365.08 23 29643135 2 14657 $365.08 61 29633125 22 14657 $365.08 24 29643136 3 14657 $365.08 62 29633124 23 14657 $365.08 25 29643137 4 14657 $365.08 63 29633123 24 14657 $365.08 26 29643138 5 14657 $365.08 64 29633122 25 14657 $365.08 27 29643139 6 14657 $365.08 65 29633121 26 14657 $365.08 28 29643140 7 14657 $365.08 66 29633120 27 14657 $365.08 29 29643141 8 14657 $365.08 67 29644104 1 14656 $365.08 30 29643142 9 14657 $365.08 68 29644105 2 14656 $365.08 31 29643143 10 14657 $365.08 69 29644106 3 14656 $365.08 32 29643126 11 14657 $365.08 70 29644107 44 14656 $365.08 33 29643127 12 14657 $365.08 71 29644108 5 14656 $365.08 34 29643128 13 14657 $365.08 72 29644109 6 14656 $365.08 35 29643129 14 14657 $365.08 73 29644110 7 14656 $365.08 36 29643130 15 14657 $365.08 74 29644111 8 14656 $365.08 37 29643131 16 14657 $365.08 75 29644112 9 14656 $365.08 38 29643132 17 14657 $365.08 76 29644113 10 14656 $365.08 City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 7 AD# APN Lot Tract Asmt
77 29644114 11 14656 $365.08
78 29644115 12 14656 $365.08
79 29644116 13 14656 $365.08
80 29644117 14 14656 $365.08
81 29644118 15 14656 $365.08
82 29644119 16 14656 $365.08
83 29644120 17 14656 $365.08
84 29644121 18 14656 $365.08
85 29644122 19 14656 $365.08
86 29644123 20 14656 $365.08
87 29644124 21 14656 $365.08
88 29644125 22 14656 $365.08
89 29644126 23 14656 $365.08
90 29644127 24 14656 $365.08
91 29644128 25 14656 $365.08
92 29644129 26 14656 $365.08
93 29644130 27 14656 $365.08
94 29644101 28 14656 $365.08
95 29644102 29 14656 $365.08
96 29644103 30 14656 $365.08
City of Brea April 21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 8 PART E
ASSESSMENT DISTRICTS’ BOUNDARIES
A diagram of the boundaries of Landscape and Lighting Maintenance District No. 7 is included herein.

District No. 7 includes all properties in the City of Brea located within the tract boundary of Tract No. 14658 recorded in Book 724, Pages 9 through 11, of Tract No. 14657 recorded in Book 733, Pages 15, 16, and 17, and of Tract Nos. 15070 and 14656 of Miscellaneous Maps, records of Orange County, California.

City of Brea April
21, 2026
Landscape & Lighting Maintenance District No. 7, FY 2026-27 Page 9 CITYof BREA
City Council Regular Meeting
Communication
April 21, 2026
Item No. 4F.

Monthly Report of Investments for the City of Brea for Period Ended March 31, 2026

TO PREPARED BY
Honorable Mayor and City Council Members Faith Madrazo, Financial Services Manager, Revenue

DEPARTMENT HEAD APPROVAL CITY MANAGER APPROVAL
Monica Lo, Administrative Services Director Kristin Griffith, City Manager

RECOMMENDATION
Staff recommends that the City Council take the following action:

1. Receive and file the Monthly Report of Investments.

BACKGROUND/DISCUSSION
The current Monthly Report of Investments is prepared in accordance with Government Code Sections 41004 and 53607 and contains information on the City's investment activities for the month of March. On June 6, 2023, upon the recommendation of the Investment Advisory Committee, the City Council authorized the use of U.S. Treasury Bills and other short-term investments—referred to as the City’s Liquidity Account—as an alternative to the Local Agency Investment Fund (LAIF). The LAIF is used for short-term investments and functions like a savings account.

Whereas cash for day-to-day activities is deposited in Demand and Interest-Bearing checking accounts. This Liquidity Account was closed in July 2025, as LAIF had consistently outperformed it over several months. The remaining cash balance was subsequently transferred to the City’s main investment portfolio. The City’s investment portfolio is for long-term investments and is managed through Chandler Asset Management (Chandler).

Together, the short and long-term investment accounts represent the City’s investment portfolio.

Attachment A includes an Investment Information Summary and a Monthly Account Statement prepared by Chandler. The book value represents the cost of investments, plus or minus amortization/accretion. As of March 31, 2026, the total market value of the managed investment portfolio, including accrued interest, was $91,300,404 as compared to $91,995,500 at February 28, 2026. The weighted average investment yield for March 31, 2026 was

3.97%, which was the same as the prior month. The City’s LAIF had a total market value, including accrued interest, of $17,474,396 at March 31, 2026, which brings the total value of the City’s investment portfolio as of March 31, 2026, to $108,774,800 as compared to the balance of $107,915,132 at February 28, 2026.

The City has restricted cash and investments held in the post-employment benefits trust accounts for both Pension and Other Post Employment Benefits (OPEB), administered by PARS, which are managed by PFM Asset Management (PFM), and the City's various bond reserve accounts, which are managed by Chandler. Attachment A includes monthly statements from US Bank for the PARS accounts, as well as a portfolio report from Chandler for each bond reserve account that is invested. As of March 31, 2026, the market value of the PARS pension account, including short-term cash and accrued interest, was $13,667,707 as compared to $14,278,198 from the prior month. The OPEB account had a market value of $490,091 as compared to $509,912 from the prior month. All other restricted cash investments (bond reserve accounts), including short-term cash and accrued interest, were $724,886 in comparison to $832,872 from the prior month.

Pursuant to the City's investment policy, except for LAIF, direct time certificates of deposit, and money market mutual funds, all City investments are held by third-party custodians. The Bank of New York Mellon Trust Company, N.A. (BNY) holds accounts managed by Chandler, and US Bank holds the PARS accounts managed by PFM, which acts as an agent of the City. All securities are held in the name of the City of Brea. The City of Brea has sufficient cash flow to meet its expected expenditures for the next six months.

FISCAL IMPACT/SUMMARY
In March, the City’s managed investment portfolio increased by $859,668, reflecting a $1.5 million deposit to LAIF from property tax receipts. However, the portfolio recorded a net investment loss of $640,332 due to unfavorable market conditions, including geopolitical tensions in the Middle East, inflationary pressures from higher oil and gas prices—which contributed to rising bond yields and declining market values—and broader economic growth concerns that weighed on non-government bond performance. The PARS investment accounts similarly recorded a loss of $630,312 during the reporting period, and bond reserve account balances decreased by $107,986, primarily due to scheduled bond payments made on March 1.

Attachments
Attachmet A - City - March 2026.pdf
City of Brea
Cash and Investment Information
Book Market
Value Value*
Demand and Interest-Bearing Checking Accounts Citizen's Bank $ 5,189,655.65 $ 5,189,655.65 Local Agency Investment Fund LAIF $ 17,323,610.18 $ 17,474,395.53 Managed Investment Portfolio - CHANDLER Chandler/BNY $ 90,591,252.74 $ 91,300,404.25 PARS Post-Employment Benefits Trust - Pension** PFM/US Bank $ 12,648,870.28 $ 13,667,707.48 PARS Post-Employment Benefits Trust - OPEB** PFM/US Bank $ 465,722.12 $ 490,091.48 Fiscal Agent Cash & Investments**
2017 Brea Plaza Public Improvements CFD Bonds (CFD 2008-2) Chandler/BNY $ 673,093.45 $ 679,392.47 2019 Olinda Ranch Public Improvements CFD Bonds (CFD 1997-1) Chandler/BNY $ 27.92 $ 27.92 2019 Water Revenue Bonds Chandler/BNY $ 377.89 $ 377.89 2020 Water Revenue Refunding Bonds Chandler/BNY $ 363.00 $ 363.00 2021 Lease Revenue Refunding Bonds Chandler/BNY $ 44,724.66 $ 44,724.66 Sub-total - Fiscal Agent Cash & Investments $ 718,586.92 $ 724,885.94 Report Grand Total $ 126,937,697.89 $ 128,847,140.33
* Includes accrued interest on invested funds
** Reserve Fund
March 31, 2026
ATTACHMENT A Page 1 of 190
City of Brea
Cash and Investment Information
Fiscal Agent Cash & Investments Detail
10600 2017 Brea Plaza Public Improvements CFD Bonds (CFD 2008-2) - CHANDLER $ 659,896.40 $ 666,195.42 Short-Term Treasury Funds - BNY $ 13,197.05 $ 13,197.05 Sub-total $ 673,093.45 $ 679,392.47
2019 Olinda Ranch Public Improvements Bonds (CFD 1997-1) - CHANDLER $ - $ - Short-Term Treasury Funds - BNY $ 27.92 $ 27.92
Sub-total $ 27.92 $ 27.92
2019 Water Revenue Bonds - CHANDLER $ - $ -
Short-Term Treasury Funds - BNY $ 377.89 $ 377.89
Sub-total $ 377.89 $ 377.89
2020 Water Revenue Refunding Bonds - CHANDLER $ - $ -
Short-Term Treasury Funds - BNY $ 363.00 $ 363.00
Sub-total $ 363.00 $ 363.00
Report Grand Total $ 718,586.92 $ 724,885.94
Book
Value
Market
Value
March 31, 2026
ATTACHMENT A Page 2 of 190

MONTHLY ACCOUNT STATEMENT
City of Brea LAIF | Account #10164 | As of March 31, 2026 CHANDLER ASSET MANAGEMENT | chandlerasset.com
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures at the end of the statement.

Chandler Team:

For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian:

ATTACHMENT A

Page 3 of 190 ends

PORTFOLIO SUMMARY
Portfolio Characteristics
Sector Allocation
Performance Review
Account Summary
Maturity Distribution
Top Issuers
Credit Quality*
Total Rate of Return** 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS Since Inception (03/01/12)
City of Brea LAIF 0.33% 0.97% 0.97% 4.36% 4.55% 4.30% 2.97% 2.21% 1.65% Average Modified Duration 0.00
Average Coupon 3.79%
Average Purchase YTM 3.82%
Average Market YTM 3.82%
Average Credit Quality* AAA
Average Final Maturity 0.00
Average Life 0.00
End Values as of
02/28/2026
End Values as of
03/31/2026
Market Value 15,919,631.83 17,474,395.33
Accrued Interest 0.00 0.00
Total Market Value 15,919,631.83 17,474,395.33
Income Earned 0.00 0.00
Cont/WD (1,500,000.00) 1,500,000.00
Par 15,919,631.83 17,474,395.33
Book Value 15,919,631.83 17,474,395.33
Cost Value 15,919,631.83 17,474,395.33
LAIF 99.14%
**Periods over 1 year are annualized.

Benchmark: NO BENCHMARK REQUIRED
*The average credit quality is a weighted average calculation of the highest of S&P, Moody’s and Fitch.

RECONCILIATION SUMMARY
Accrual Activity Summary
Fair Market Activity Summary
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Book Value 15,919,631.83 29,381,670.58
Maturities/Calls 0.00 0.00
Principal Paydowns 0.00 0.00
Purchases 1,500,000.00 18,718,782.44
Sales 0.00 (30,500,000.00)
Change in Cash, Payables, Receivables 54,763.50 (126,057.69) Amortization/Accretion 0.00 0.00
Realized Gain (Loss) 0.00 0.00
Ending Book Value 17,474,395.33 17,474,395.33
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Market Value 15,919,631.83 29,381,670.58
Maturities/Calls 0.00 0.00
Principal Paydowns 0.00 0.00
Purchases 1,500,000.00 18,718,782.44
Sales 0.00 (30,500,000.00)
Change in Cash, Payables, Receivables 54,763.50 (126,057.69) Amortization/Accretion 0.00 0.00
Change in Net Unrealized Gain (Loss) 0.00 0.00
Realized Gain (Loss) 0.00 0.00
Ending Market Value 17,474,395.33 17,474,395.33
Maturities / Calls
Month to Date 0.00
Fiscal Year to Date 0.00
Principal Paydowns
Month to Date 0.00
Fiscal Year to Date 0.00
Purchases
Month to Date 1,500,000.00
Fiscal Year to Date 18,718,782.44
Sales
Month to Date 0.00
Fiscal Year to Date (30,500,000.00)
Interest Received
Month to Date 0.00
Fiscal Year to Date 418,782.44
Purchased / Sold Interest
Month to Date 0.00
Fiscal Year to Date 0.00
ATTACHMENT A Page 5 of 190
City of Brea LAIF | Account #10164 | As of March 31, 2026 Execution Time: 04/07/2026 10:49:04 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
CASH
CCYUSD Receivable 150,785.15 -- 150,785.15
150,785.15

1.00 150,785.15

0.00 0.86%

0.00 Aaa/AAA
AAA

0.00 0.00
Total Cash 150,785.15
150,785.15
150,785.15

1.00 150,785.15

0.00 0.86%

0.00 0.00

0.00 LAIF
90LAIF$00 Local Agency Investment Fund
State Pool 17,323,610.18 --3.82%
17,323,610.18
17,323,610.18

1.00 3.82%
17,323,610.18

0.00 99.14%

0.00 NA/NA
NA

0.00 0.00
Total LAIF 17,323,610.18 3.82%
17,323,610.18
17,323,610.18

1.00 3.82%
17,323,610.18

0.00 99.14%

0.00 0.00

0.00 Total Portfolio 17,474,395.33 3.82%
17,474,395.33
17,474,395.33

1.00 3.82%
17,474,395.33

0.00 100.00%

0.00 0.00

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss

ACQUISITIONS
Purchase 03/16/2026 90LAIF$00 1,500,000.00
Local Agency
Investment Fund State
Pool

1.000 3.82% (1,500,000.00) 0.00 (1,500,000.00) 0.00
Total Purchase 1,500,000.00 (1,500,000.00) 0.00 (1,500,000.00) 0.00 TOTAL
ACQUISITIONS 1,500,000.00 (1,500,000.00) 0.00 (1,500,000.00) 0.00 OTHER

TRANSACTIONS
Cash Transfer 03/16/2026 CCYUSD 1,500,000.00 Cash 0.00% 1,500,000.00 0.00 1,500,000.00 0.00 Total Cash
Transfer 1,500,000.00 1,500,000.00 0.00 1,500,000.00 0.00

TOTAL OTHER
TRANSACTIONS 1,500,000.00 1,500,000.00 0.00 1,500,000.00 0.00 ATTACHMENT A Page 7 of 190
City of Brea LAIF | Account #10164 | As of March 31, 2026 Execution Time: 04/07/2026 10:49:04 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

INCOME EARNED
Cusip Security Description
Trade Date
Settle Date
Units
Book Value: Begin
Book Value: Acq
Book Value: Disp
Book Value: End
Prior Accrued
Inc. Received
Ending Accrued
Total Interest
Accr. Of Discount
Amort. Of Premium
Net Accret/Amort
Income Earned
Total Income

CASH & EQUIVALENTS
CCYUSD Receivable
150,785.15
96,021.65

0.00 0.00
150,785.15

0.00 0.00

0.00 Total Cash & Equivalents 150,785.15
96,021.65

0.00 0.00
150,785.15

0.00 0.00

0.00 0.00 0.00
LAIF
90LAIF$00 Local Agency Investment
Fund State Pool 17,323,610.18
15,823,610.18
1,500,000.00

0.00 17,323,610.18

0.00 0.00

0.00 Total LAIF 17,323,610.18
15,823,610.18
1,500,000.00

0.00 17,323,610.18

0.00 0.00

0.00 0.00 0.00
TOTAL PORTFOLIO 17,474,395.33
15,919,631.83
1,500,000.00

0.00 17,474,395.33

0.00 0.00

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount APRIL 2026
04/15/2026 Dividend 90LAIF$00 17,323,610.18 Local Agency Investment Fund State Pool 150,785.15 150,785.15 April 2026 Total 150,785.15 150,785.15
Grand Total 17,323,610.18 150,785.15 150,785.15
ATTACHMENT A Page 9 of 190
City of Brea LAIF | Account #10164 | As of March 31, 2026 Execution Time: 04/07/2026 10:49:04 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

IMPORTANT DISCLOSURES
Chandler Asset Management, Inc. (“Chandler”) is an SEC registered investment adviser. For additional information about our firm, please see our current disclosures (Form ADV).

To obtain a copy of our current disclosures, you may contact your client service representative by calling the number on the front of this statement or you may visit our website at www.chandlerasset.com.

Information contained in this monthly statement is confidential and is provided for informational purposes only and should not be construed as specific investment or legal advice. The information contained herein was obtained from sources believed to be reliable as of the date of this statement, but may become outdated or superseded at any time without notice.

Custody: Your qualified custodian bank maintains control of all assets reflected in this statement and we urge you to compare this statement to the one you receive from your qualified custodian. Chandler does not have any authority to withdraw or deposit funds from/to the custodian account.

Valuation: Prices are provided by IDC, an independent pricing source. In the event IDC does not provide a price or if the price provided is not reflective of fair market value, Chandler will obtain pricing from an alternative approved third party pricing source in accordance with our written valuation policy and procedures. Our valuation procedures are also disclosed in Item 5 of our Form ADV Part 2A.

Performance: Performance results are presented gross-of-advisory fees and represent the client’s Total Return. The deduction of advisory fees lowers performance results. These results include the reinvestment of dividends and other earnings. Past performance may not be indicative of future results. Therefore, clients should not assume that future performance of any specific investment or investment strategy will be profitable or equal to past performance levels. All investment strategies have the potential for profit or loss. Economic factors, market conditions or changes in investment strategies, contributions or withdrawals may materially alter the performance and results of your portfolio.

Source ICE Data Indices, LLC (“ICE”), used with permission. ICE PERMITS USE OF THE ICE INDICES AND RELATED DATA ON AN “AS IS” BASIS; ICE, ITS AFFILIATES AND

THEIR RESPECTIVE THIRD PARTY SUPPLIERS DISCLAIM ANY AND ALL WARRANTIES AND REPRESENTATIONS, EXPRESS AND/OR IMPLIED, INCLUDING ANY WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE OR USE, INCLUDING THE INDICES, INDEX DATA AND ANY DATA INCLUDED IN, RELATED TO, OR DERIVED THEREFROM.

NEITHER ICE DATA, ITS AFFILIATES OR THEIR RESPECTIVE THIRD PARTY PROVIDERS GUARANTEE THE QUALITY, ADEQUACY, ACCURACY, TIMELINESS OR COMPLETENESS OF THE INDICES OR THE INDEX DATA OR ANY COMPONENT THEREOF, AND THE INDICES AND INDEX DATA AND ALL COMPONENTS THEREOF ARE PROVIDED ON AN “AS IS” BASIS AND LICENSEE’S USE IS AT LICENSEE’S OWN RISK. ICE DATA, ITS AFFILIATES AND THEIR RESPECTIVE THIRD PARTY DO NOT SPONSOR, ENDORSE, OR RECOMMEND CHANDLER, OR ANY OF ITS PRODUCTS OR SERVICES.

Index returns assume reinvestment of all distributions. Historical performance results for investment indexes generally do not reflect the deduction of transaction and/or custodial charges or the deduction of an investment management fee, the incurrence of which would have the effect of decreasing historical performance results. It is not possible to invest directly in an index.

Ratings: Ratings information have been provided by Moody’s, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy.

Security level ratings for U.S. Agency issued mortgage-backed securities (“MBS”) reflect the issuer rating because the securities themselves are not rated. The issuing U.S. Agency guarantees the full and timely payment of both principal and interest.

LGIP Yields: Reported yields for local government investment pools may be presented as either the 30-day yield or the monthly distribution yield, as applicable. For certain funds, the 30-day yield is calculated using reported daily yield data. Yield calculations are subject to change and may not be directly comparable across funds.

LAIF Yields: Additional Disclosure for CA Clients - As a result of a reporting lag from the Local Agency Investment Fund (LAIF), reported LAIF yields represent the most recently available Daily Effective Yield and may reflect data from approximately 7–10 days prior to month-end.

ATTACHMENT A Page 10 of 190

MONTHLY ACCOUNT STATEMENT
City of Brea | Account #120 | As of March 31, 2026
CHANDLER ASSET MANAGEMENT | chandlerasset.com
Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures at the end of the statement.

Chandler Team:

For questions about your account, please call (800) 317-4747, or contact [email protected]
Custodian:

Bank of New York Mellon

ATTACHMENT A

Page 11 of 190 ends

PORTFOLIO SUMMARY
Portfolio Characteristics
Sector Allocation
Performance Review
Account Summary
Maturity Distribution
Top Issuers
Credit Quality*
Total Rate of Return** 1M 3M YTD 1YR 2YRS 3YRS 5YRS 10YRS Since Inception (05/01/96)
City of Brea (0.76%) 0.27% 0.27% 4.34% 5.01% 4.46% 1.84% 2.00% 3.47% Benchmark Return (0.75%) 0.20% 0.20% 3.87% 4.68% 3.93% 1.49% 1.70% 3.15% Average Modified Duration 2.52
Average Coupon 3.70%
Average Purchase YTM 3.97%
Average Market YTM 4.04%
Average Credit Quality* AA
Average Final Maturity 2.99
Average Life 2.78
End Values as of
02/28/2026
End Values as of
03/31/2026
Market Value 91,391,400.69 90,699,904.96
Accrued Interest 604,099.32 600,499.28
Total Market Value 91,995,500.00 91,300,404.25
Income Earned 230,593.38 457,630.96
Cont/WD 0.00 0.00
Par 91,084,164.70 91,368,195.60
Book Value 90,286,956.91 90,591,252.74
Cost Value 90,028,370.82 90,312,112.51
United States 42.82%
Federal Home Loan Mortgage Corp 11.59%
International Bank for Recon and Dev 2.21%
Inter-American Development Bank 2.11%
American Express Credit Master Trust 1.68%
Honda Auto Receivables Owner Trust 1.22%
Berkshire Hathaway Inc. 1.17%
Florida Power & Light 1.13%
**Periods over 1 year are annualized.

Benchmark: ICE BofA 1-5 Year Unsubordinated US Treasury & Agency Index *The average credit quality is a weighted average calculation of the highest of S&P, Moody’s and Fitch.

RECONCILIATION SUMMARY
Accrual Activity Summary
Fair Market Activity Summary
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Book Value 90,286,956.91 96,304,754.95
Maturities/Calls 0.00 (1,550,000.00)
Principal Paydowns (194,101.37) (704,173.22)
Purchases 1,232,950.34 37,713,954.78
Sales (596,441.45) (41,548,821.32)
Change in Cash, Payables, Receivables (156,935.16) 1,708.10 Amortization/Accretion 18,823.47 152,072.14
Realized Gain (Loss) (0.01) 218,395.52
Ending Book Value 90,591,252.74 90,591,252.74
Month to Date Fiscal Year to Date
(07/01/2025)
Beginning Market Value 91,391,400.69 96,723,691.95
Maturities/Calls 0.00 (1,550,000.00)
Principal Paydowns (194,101.37) (704,173.22)
Purchases 1,232,950.34 37,713,954.78
Sales (596,441.45) (41,548,821.32)
Change in Cash, Payables, Receivables (156,935.16) 1,708.10 Amortization/Accretion 18,823.47 152,072.14
Change in Net Unrealized Gain (Loss) (995,791.55) (310,284.78) Realized Gain (Loss) (0.01) 218,395.52
Ending Market Value 90,699,904.96 90,699,904.96
Maturities / Calls
Month to Date 0.00
Fiscal Year to Date (1,550,000.00)
Principal Paydowns
Month to Date (194,101.37)
Fiscal Year to Date (704,173.22)
Purchases
Month to Date 1,232,950.34
Fiscal Year to Date 37,713,954.78
Sales
Month to Date (596,441.45)
Fiscal Year to Date (41,548,821.32)
Interest Received
Month to Date 442,407.52
Fiscal Year to Date 2,459,001.49
Purchased / Sold Interest
Month to Date 0.00
Fiscal Year to Date 151,958.75
ATTACHMENT A Page 13 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
ABS
47800BAC2 JDOT 2022-C A3 5.09
06/15/2027 57,506.98 10/12/20223.29%
57,502.52
57,505.94
100.09

4.39%
57,559.66
130.09

0.06%

53.72 Aaa/NA
AAA

1.21 0.09
36269WAD1 GMALT 2024-2 A3 5.39
07/20/2027 174,755.04 05/07/20245.85%
174,744.89
174,750.89
100.23

4.22%
175,148.42
287.81

0.19%
397.53
NA/AAA
AAA

1.30 0.18
58770JAD6 MBALT 2024-A A3 5.32
01/18/2028 226,056.68 05/17/20245.73%
226,030.23
226,043.67
100.53

4.12%
227,254.11
534.50

0.25%
1,210.44
Aaa/NA
AAA

1.80 0.42
362962AD4 GMALT 2025-2 A3 4.58
05/22/2028 440,000.00 05/20/20254.84%
439,992.70
439,994.76
100.47

4.11%
442,088.24
615.76

0.49%
2,093.48
NA/AAA
AAA

2.14 0.92
161571HT4 CHAIT 2023-1 A 5.16 09/15/2028 965,000.00 09/07/2023

5.23%
964,732.50
964,868.52
100.54

3.99%
970,235.13
2,213.07

1.07%
5,366.61
NA/AAA
AAA

2.46 0.44
437930AC4 HAROT 2024-2 A3 5.27
11/20/2028 244,972.46 05/14/20245.27%
244,942.69
244,955.00
100.76

4.16%
246,840.37
466.20

0.27%
1,885.37
NA/AAA
AAA

2.64 0.65
096919AD7 BMWOT 2024-A A3 5.18
02/26/2029 325,890.73 06/04/20245.18%
325,841.23
325,860.18
100.66

4.30%
328,037.70
281.35

0.36%
2,177.52
Aaa/AAA
NA

2.91 0.70
47786WAD2 JDOT 2024-B A3 5.2 03/15/2029 463,293.33 06/11/2024

5.81%
463,202.76
463,236.87
100.96

4.07%
467,743.73
1,070.72

0.52%
4,506.86
Aaa/NA
AAA

2.96 0.80
43813YAC6 HAROT 2024-3 A3 4.57
03/21/2029 554,365.95 08/09/20244.66%
554,278.86
554,309.47
100.36

4.13%
556,343.93
703.74

0.61%
2,034.46
Aaa/NA
AAA

2.97 0.72
02582JKH2 AMXCA 2024-1 A 5.23
04/16/2029 720,000.00 04/16/20245.30%
719,852.40
719,909.85
101.32

3.97%
729,475.20
1,673.60

0.80%
9,565.35
NA/AAA
AAA

3.04 0.99
05522RDJ4 BACCT 2024-1 A 4.93
05/15/2029 460,000.00 06/06/20244.93%
459,974.19
459,983.69
101.03

4.02%
464,758.24
1,007.91

0.51%
4,774.55
Aaa/AAA
NA

3.12 1.07
89240JAD3 TAOT 2025-A A3 4.64
08/15/2029 565,000.00 01/22/20254.69%
564,977.34
564,983.17
100.65

4.10%
568,652.16
1,165.16

0.63%
3,668.99
Aaa/NA
AAA

3.38 1.10
47800DAD6 JDOT 2025 A3 4.23 09/17/2029 460,000.00 03/04/2025

5.09%
459,971.07
459,977.83
100.28

4.08%
461,285.24
864.80

0.51%
1,307.41
Aaa/NA
AAA

3.47 1.49
92970QAE5 WFCIT 2024-2 A 4.29
10/15/2029 515,000.00 10/17/20244.29%
514,923.47
514,945.54
100.41

4.05%
517,107.90
981.93

0.57%
2,162.36
Aaa/AAA
NA

3.54 1.46
44935CAD3 HART 2025-A A3 4.32
10/15/2029 575,000.00 03/04/20254.84%
574,915.19
574,934.65
100.23

4.17%
576,344.35
1,104.00

0.64%
1,409.70
NA/AAA
AAA

3.54 1.25
437921AD1 HAROT 252 A3 4.15 10/15/2029 300,000.00 04/29/2025

4.15%
299,966.49
299,973.27
100.07

4.14%
300,196.20
553.33

0.33%
222.93
Aaa/NA
AAA

3.54 1.43
362955AD8 GMCAR 2025-1 A3 4.62
12/17/2029 375,000.00 01/09/20255.03%
374,972.14
374,978.98
100.55

4.09%
377,073.38
721.88

0.42%
2,094.40
Aaa/NA
AAA

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
58773DAD6 MBART 2025-1 A3 4.78
12/17/2029 545,000.00 01/14/20254.84%
544,884.08
544,912.14
100.78

4.16%
549,243.92
1,157.82

0.61%
4,331.78
Aaa/NA
AAA

3.71 1.17
02582JKP4 AMXCA 2025-2 A 4.28
04/15/2030 790,000.00 05/06/20254.28%
789,985.70
789,988.27
100.35

4.14%
792,734.98
1,502.76

0.87%
2,746.71
NA/AAA
AAA

4.04 1.91
Total ABS 8,756,841.18 4.93%
8,755,690.45
8,756,112.68
100.59

4.10%
8,808,122.83
17,036.42

9.71%
52,010.14

3.12 1.03
AGENCY
3133EPGW9

FEDERAL FARM CREDIT
BANKS FUNDING CORP 3.875
04/25/2028
950,000.00 05/05/2023

3.55%
963,775.00
955,733.26
100.09

3.83%
950,855.00
15,952.08

1.05%
(4,878.26)
Aa1/AA+
AA+

2.07 1.94
Total Agency 950,000.00 3.55%
963,775.00
955,733.26
100.09

3.83%
950,855.00
15,952.08

1.05%
(4,878.26)

2.07 1.94

AGENCY CMBS
3137BQYS0 FHMS K-056 A2 2.525
05/25/2026 410,114.26 01/31/20221.67%
422,481.77
410,353.95

99.63 3.88%
408,613.66
862.95

0.45%
(1,740.29)
Aa1/AA+
AAA

0.15 0.15
3137BXQY1 FHMS K-064 A2 3.224
03/25/2027 1,000,000.00 05/06/20223.23%
997,929.69
999,605.99

99.26 3.91%
992,617.00
2,686.67

1.09%
(6,988.99)
Aa1/AAA
AA+

0.98 0.79
3137FEZU7 FHMS K-076 A2 3.9 04/25/2028 1,200,000.00 04/20/2023

4.12%
1,187,062.50
1,194,754.68

99.49 4.07%
1,193,892.00
3,900.00

1.32%
(862.68)
Aa1/AA+
AAA

2.07 1.85
3137FGR31 FHMS K-078 A2 3.854
06/25/2028 1,300,000.00 09/18/20235.02%
1,240,890.63
1,272,702.84

99.37 4.08%
1,291,799.60
4,175.17

1.42%
19,096.76
Aa1/AA+
AAA

2.24 1.98
3137FJKE8 FHMS K-082 A2 3.92 09/25/2028 600,000.00 11/28/2023

4.74%
578,718.75
589,163.23

99.45 4.08%
596,703.00
1,960.00

0.66%
7,539.77
Aa1/AA+
AAA

2.49 2.25
3137H5YC5 FHMS K-748 A2 2.26 01/25/2029 1,500,000.00 03/25/2024

4.61%
1,350,820.31
1,413,750.13

95.16 4.12%
1,427,335.50
2,825.00

1.57%
13,585.37
Aa1/AA+
AAA

2.82 2.59
3137FLMV3 FHMS K-090 A2 3.422
02/25/2029 1,000,000.00 07/29/2024

4.46%
957,070.31
972,970.20

98.08 4.09%
980,790.00
2,851.67

1.08%
7,819.80
Aa1/AAA
AA+

2.91 2.66
3137FRUT6 FHMS K-106 A2 2.069
01/25/2030 1,000,000.00 06/06/20254.37%
905,039.06
921,806.94

92.74 4.14%
927,396.00
1,724.17

1.02%
5,589.06
Aa1/AA+
AAA

3.82 3.56
3137F83Q4 FHMS K-121 A2 1.547
10/25/2030 2,000,000.00 01/07/20263.98%
1,790,000.00
1,799,628.55

89.04 4.21%
1,780,792.00
2,578.33

1.96%
(18,836.55)
Aa1/AA+
AAA

4.57 4.29
3137FXZ35 FHMS K-127 A2 2.108
01/25/2031 1,000,000.00 02/03/20264.11%
910,937.50
913,624.30

90.82 4.24%
908,244.00
1,756.67

1.00%
(5,380.30)
Aa1/AA+
AAA

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
Total Agency CMBS 11,010,114.26 4.18%
10,340,950.52
10,488,360.82

95.62 4.10%
10,508,182.76
25,320.62

11.59%
19,821.94

2.93 2.69
CASH
CCYUSD Receivable 2,442.07 -- 2,442.07
2,442.07

1.00 2,442.07

0.00 0.00%

0.00 Aaa/AAA
AAA

0.00 0.00
Total Cash 2,442.07
2,442.07
2,442.07

1.00 2,442.07

0.00 0.00%

0.00 0.00

0.00 CORPORATE
26442CAS3 DUKE ENERGY CAROLINAS LLC

2.95 12/01/2026 850,000.00 01/13/20221.82%
892,644.50
853,867.58

99.28 4.06%
843,841.75
8,358.33

0.93%
(10,025.83)
Aa3/A
NA

0.67 0.65
87612EBM7 TARGET CORP 1.95 01/15/2027 535,000.00 01/19/2022

1.99%
534,090.50
534,855.34

98.43 3.99%
526,605.85
2,202.42

0.58%
(8,249.49)
A2/A
A

0.79 0.77
808513BY0 CHARLES SCHWAB CORP 2.45
03/03/2027 750,000.00 03/09/20222.73%
740,115.00
748,173.07

98.46 4.17%
738,434.25
1,429.17

0.81%
(9,738.82)
A2/AA0.92

0.90 084664CZ2 BERKSHIRE HATHAWAY FINANCE
CORP 2.3 03/15/2027 1,080,000.00 03/07/20222.30%
1,079,794.80
1,079,960.89

98.45 3.97%
1,063,263.24
1,104.00

1.17%
(16,697.65)
Aa2/AA
A+

0.96 0.93
79466LAQ7 SALESFORCE INC 4.5 03/15/2028 595,000.00 03/12/2026

4.37%
596,441.45
596,402.55
100.03

4.48%
595,153.51
1,338.75

0.66%
(1,249.04)
A2/A+
NA

1.96 1.85
46647PAM8 JPMORGAN CHASE & CO 3.509
01/23/2029 1,000,000.00 01/19/20245.14%
941,600.00
973,538.12

98.38 4.61%
983,840.00
6,628.11

1.08%
10,301.88
A1/A
AA2.821.72
17275RBR2 CISCO SYSTEMS INC 4.85
02/26/2029 490,000.00 02/21/20244.86%
489,828.50
489,900.31
101.83

4.17%
498,973.37
2,310.49

0.55%
9,073.06
A1/AANA2.91

2.60 89236TMF9 TOYOTA MOTOR CREDIT CORP

5.05 05/16/2029 500,000.00 05/21/20245.00%
501,040.00
500,652.36
102.13

4.31%
510,668.50
9,468.75

0.56%
10,016.14
A1/A+
A+

3.13 2.82
341081GT8 FLORIDA POWER & LIGHT CO

5.15 06/15/2029 1,000,000.00 06/13/20244.82%
1,013,864.64
1,008,729.30
102.59

4.28%
1,025,856.00
15,163.89

1.13%
17,126.70
Aa2/A+
AA3.212.76
437076DC3 HOME DEPOT INC 4.75
06/25/2029 950,000.00 06/17/20244.88%
944,586.45
946,498.68
101.54

4.23%
964,600.55
12,033.33

1.06%
18,101.87
A2/A
A

3.24 2.87
713448FX1 PEPSICO INC 4.5 07/17/2029 830,000.00 07/15/2024

4.53%
828,713.50
829,152.43
100.96

4.18%
837,977.13
7,677.50

0.92%
8,824.70
A1/A+
NA

3.30 2.94
171239AL0 CHUBB INA HOLDINGS LLC 4.65
08/15/2029 505,000.00 08/12/20244.52%
507,853.00
506,908.89
101.12

4.29%
510,677.72
3,000.54

0.56%
3,768.83
A2/A
A

3.38 3.01
69371RT48 PACCAR FINANCIAL CORP 4.0
09/26/2029 600,000.00 --4.02%
599,541.65
599,680.21

99.35 4.20%
596,097.60
333.33

0.66%
(3,582.61)
A1/A+
NA

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
61748UAK8 MORGAN STANLEY 4.133
10/18/2029 695,000.00 10/17/20254.25%
695,087.10
695,074.26

98.84 4.61%
686,936.61
12,686.59

0.76%
(8,137.65)
A1/AA+3.55

2.35 38141GD27 GOLDMAN SACHS GROUP INC

4.153 10/21/2029 735,000.00 --4.29%
735,090.00
735,076.70

99.07 4.54%
728,141.72
13,566.47

0.80%
(6,934.98)
A2/BBB+
A

3.56 2.35
95000U4D2 WELLS FARGO & CO 4.182
01/23/2030 580,000.00 01/15/20264.24%
580,000.00
580,000.00

99.11 4.49%
574,861.20
4,581.61

0.63%
(5,138.80)
A1/BBB+
A+

3.82 2.60
63743HFX5

NATIONAL RURAL UTILITIES

COOPERATIVE FINANCE CORP

4.95 02/07/2030
1,000,000.00 --

4.88%
1,002,776.40
1,002,355.86
101.74

4.45%
1,017,356.00
7,425.00

1.12%
15,000.14
A2/NA
A

3.86 3.39
00287YDZ9 ABBVIE INC 4.875 03/15/2030 1,000,000.00 --

4.64%
1,009,826.00
1,008,078.48
101.99

4.32%
1,019,949.00
2,166.67

1.12%
11,870.52
A2/ANA3.96

3.50 571748CA8

MARSH & MCLENNAN
COMPANIES INC 4.65
03/15/2030
1,000,000.00 --

4.59%
1,002,366.00
1,001,953.54
100.71

4.45%
1,007,132.00
2,066.67

1.11%
5,178.46
A3/AA3.96

3.50 743315AW3 PROGRESSIVE CORP 3.2
03/26/2030 1,000,000.00 11/14/20254.16%
962,050.00
965,272.17

95.66 4.40%
956,619.00
444.44

1.05%
(8,653.17)
A2/A
A

3.99 3.69
857477DB6 STATE STREET CORP 4.834
04/24/2030 1,000,000.00 --4.64%
1,008,346.00
1,006,927.71
101.57

4.41%
1,015,733.00
21,081.61

1.12%
8,805.29
Aa3/A
AA4.073.52
828807DK0 SIMON PROPERTY GROUP LP

2.65 07/15/2030 1,000,000.00 08/19/20254.32%
926,690.00
935,863.99

92.87 4.50%
928,670.00
5,594.44

1.02%
(7,193.99)
A3/A
NA

4.29 3.96
24422EYF0 JOHN DEERE CAPITAL CORP

4.375 10/15/2030 1,000,000.00 11/04/20254.21%
1,007,320.00
1,006,723.86

99.85 4.41%
998,526.00
20,173.61

1.10%
(8,197.86)
A1/A
A+

4.54 4.00
30303MAB8 META PLATFORMS INC 4.2
11/15/2030 750,000.00 11/12/20254.11%
753,000.00
752,774.12

99.03 4.43%
742,722.75
12,950.00

0.82%
(10,051.37)
Aa3/AANA4.63

4.09 717081FD0 PFIZER INC 4.2 11/15/2030 900,000.00 12/16/2025

4.10%
903,906.00
903,673.37

99.31 4.37%
893,747.70
13,650.00

0.99%
(9,925.67)
A2/A
NA

4.63 4.10
665859AY0 NORTHERN TRUST CORP 4.15
11/19/2030 850,000.00 11/12/20254.16%
849,583.50
849,613.84

99.10 4.37%
842,367.85
12,934.17

0.93%
(7,245.99)
A2/A+
A+

4.64 4.11
74456QCX2 PUBLIC SERVICE ELECTRIC AND
GAS CO 4.2 01/01/2031 750,000.00 01/06/20264.20%
749,970.00
749,971.38

98.67 4.51%
740,050.50
7,350.00

0.82%
(9,920.88)
A1/A
NA

4.76 4.22
14913UBH2 CATERPILLAR FINANCIAL
SERVICES CORP 4.15 01/08/2031 880,000.00 01/05/20264.16% 879,683.20
879,697.60

99.06 4.37%
871,758.80
8,419.89

0.96%
(7,938.80)
A2/A
A+

4.77 4.24
89236TPH2 TOYOTA MOTOR CREDIT CORP

4.2 01/10/2031 475,000.00 01/07/20264.21%
474,852.75
474,859.13

98.62 4.52%
468,455.45
4,377.92

0.52%
(6,403.68)
A1/A+
A+

4.78 4.24
756109AX2 REALTY INCOME CORP 3.25
01/15/2031 1,000,000.00 01/14/20264.27%
954,510.00
956,403.34

94.03 4.65%
940,304.00
6,861.11

1.04%
(16,099.34)
A3/ANA4.79

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
92826CAZ5 VISA INC 4.1 02/12/2031 590,000.00 02/03/2026

4.13%
589,209.40
589,230.18

99.90 4.12%
589,416.49
3,292.53

0.65%
186.31
Aa3/AANA4.87

4.35 02079KBK2 ALPHABET INC 4.1 02/15/2031 1,000,000.00 02/12/2026

4.10%
1,000,058.52
1,000,057.03

99.31 4.26%
993,051.00
5,466.67

1.09%
(7,006.03)
Aa2/AA+
NA

4.88 4.35
Total Corporate 25,890,000.00 4.16%
25,754,438.86
25,761,926.30

99.36 4.35%
25,711,788.53
236,138.00

28.35%
(50,137.77)

3.57 3.10

MONEY MARKET
FUND
316175884 FIDELITY IMM:TRS III 978,798.09 --

3.31%
978,798.09
978,798.09

1.00 3.31%
978,798.09

0.00 1.08%

0.00 Aaa/
AAAm
AAA

0.00 0.00
Total Money
Market Fund 978,798.09 3.31%
978,798.09
978,798.09

1.00 3.31%
978,798.09

0.00 1.08%

0.00 0.00

0.00 MUNICIPAL
BONDS
13063EGT7 CALIFORNIA STATE 4.5
08/01/2029 965,000.00 10/30/20244.38%
970,085.55
968,580.46
101.76

3.93%
982,010.06
7,237.50

1.08%
13,429.59
Aa2/AAAA3.34

3.05 Total Municipal
Bonds 965,000.00 4.38%
970,085.55
968,580.46
101.76

3.93%
982,010.06
7,237.50

1.08%
13,429.59

3.34 3.05

SUPRANATIONAL
4581X0DV7

INTER-AMERICAN
DEVELOPMENT BANK 0.875
04/20/2026
1,915,000.00 04/13/2021

0.97%
1,906,229.30
1,914,908.74

99.84 3.84%
1,911,993.45
7,493.77

2.11%
(2,915.29)
Aaa/AAA
NA

0.05 0.05
459058LN1

INTERNATIONAL BANK FOR

RECONSTRUCTION AND
DEVELOPM 3.875 10/16/2029
1,000,000.00 12/12/2024

4.25%
983,720.00
988,084.66
100.04

3.86%
1,000,360.00
17,760.00

1.10%
12,275.34
Aaa/AAA
NA

3.54 3.22
459058LR2

INTERNATIONAL BANK FOR

RECONSTRUCTION AND
DEVELOPM 4.125 03/20/2030
1,000,000.00 03/14/2025

4.20%
996,600.00
997,301.97
100.81

3.90%
1,008,097.00
1,260.42

1.11%
10,795.03
Aaa/AAA
NA

3.97 3.63
Total
Supranational 3,915,000.00 2.64%
3,886,549.30
3,900,295.37
100.14

3.86%
3,920,450.45
26,514.18

4.32%
20,155.08

1.95 1.78

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
91282CCW9 UNITED STATES TREASURY 0.75
08/31/2026 480,000.00 09/17/20210.86%
477,393.75
479,780.65

98.77 3.78%
474,074.88
313.04

0.52%
(5,705.77)
Aa1/AA+
AA+

0.42 0.41
91282CCZ2 UNITED STATES TREASURY 0.875
09/30/2026 2,820,000.00 --1.08%
2,791,946.88
2,817,180.79

98.59 3.76%
2,780,277.48

67.42 3.07%
(36,903.31)
Aa1/AA+
AA+

0.50 0.49
91282CEW7 UNITED STATES TREASURY 3.25
06/30/2027 2,250,000.00 --3.12%
2,263,417.97
2,253,375.24

99.30 3.82%
2,234,355.75
18,382.25

2.46%
(19,019.49)
Aa1/AA+
AA+

1.25 1.20
91282CFB2 UNITED STATES TREASURY 2.75
07/31/2027 600,000.00 08/22/2022

3.12%
589,828.13
597,258.16

98.60 3.84%
591,586.20
2,734.81

0.65%
(5,671.96)
Aa1/AA+
AA+

1.33 1.29
91282CGC9 UNITED STATES TREASURY 3.875
12/31/2027 700,000.00 03/14/20233.91%
698,878.91
699,590.88
100.07

3.83%
700,492.10
6,818.72

0.77%
901.22
Aa1/AA+
AA+

1.75 1.66
91282CGH8 UNITED STATES TREASURY 3.5
01/31/2028 2,500,000.00 02/16/20234.05%
2,438,378.91
2,477,177.37

99.43 3.82%
2,485,742.50
14,502.76

2.74%
8,565.13
Aa1/AA+
AA+

1.84 1.75
91282CGP0 UNITED STATES TREASURY 4.0
02/29/2028 2,500,000.00 --4.07%
2,491,714.85
2,496,849.18
100.33

3.82%
2,508,202.50
8,695.65

2.77%
11,353.32
Aa1/AA+
AA+

1.92 1.82
91282CHE4 UNITED STATES TREASURY 3.625
05/31/2028 2,425,000.00 --4.03%
2,381,062.51
2,405,664.30

99.61 3.81%
2,415,433.38
29,463.08

2.66%
9,769.07
Aa1/AA+
AA+

2.17 2.04
91282CHX2 UNITED STATES TREASURY 4.375
08/31/2028 400,000.00 09/25/20234.62%
395,781.25
397,931.62
101.25

3.83%
405,000.00
1,521.74

0.45%
7,068.38
Aa1/AA+
AA+

2.42 2.27
91282CJF9 UNITED STATES TREASURY 4.875
10/31/2028 600,000.00 10/27/20234.79%
602,273.44
601,174.67
102.55

3.83%
615,304.80
12,281.77

0.68%
14,130.13
Aa1/AA+
AA+

2.59 2.36
91282CJN2 UNITED STATES TREASURY 4.375
11/30/2028 625,000.00 12/28/20233.83%
640,234.38
633,252.66
101.38

3.82%
633,642.50
9,164.66

0.70%
389.84
Aa1/AA+
AA+

2.67 2.46
91282CJR3 UNITED STATES TREASURY 3.75
12/31/2028 2,100,000.00 --3.98%
2,078,330.08
2,088,012.83

99.80 3.83%
2,095,816.80
19,796.27

2.31%
7,803.97
Aa1/AA+
AA+

2.75 2.56
91282CJW2 UNITED STATES TREASURY 4.0
01/31/2029 1,500,000.00 02/16/20244.31%
1,479,375.00
1,488,168.60
100.45

3.83%
1,506,796.50
9,944.75

1.66%
18,627.90
Aa1/AA+
AA+

2.84 2.64
91282CKG5 UNITED STATES TREASURY 4.125
03/31/2029 2,300,000.00 --4.47%
2,264,699.22
2,278,643.01
100.83

3.83%
2,319,136.00
259.22

2.56%
40,492.99
Aa1/AA+
AA+

3.00 2.80
91282CKP5 UNITED STATES TREASURY 4.625
04/30/2029 2,150,000.00 --4.47%
2,164,254.89
2,158,829.34
102.27

3.84%
2,198,710.40
41,752.76

2.42%
39,881.06
Aa1/AA+
AA+

3.08 2.80
91282CKX8 UNITED STATES TREASURY 4.25
06/30/2029 1,000,000.00 07/18/20244.09%
1,007,070.31
1,004,640.50
101.21

3.85%
1,012,109.00
10,683.70

1.12%
7,468.50
Aa1/AA+
AA+

3.25 2.98
91282CLK5 UNITED STATES TREASURY 3.625
08/31/2029 2,000,000.00 09/11/20243.45%
2,015,703.13
2,010,809.44

99.23 3.87%
1,984,688.00
6,304.35

2.19%
(26,121.44)
Aa1/AA+
AA+

3.42 3.17
91282CLN9 UNITED STATES TREASURY 3.5
09/30/2029 1,000,000.00 10/04/2024

3.76%
988,125.00
991,656.82

98.80 3.87%
987,969.00

95.63 1.09%
(3,687.82)
Aa1/AA+
AA+

HOLDINGS REPORT
Cusip Security Description Par Value/
Units
Purchase Date
Purchase Yield
Cost Value
Book Value
Mkt Price
Mkt YTM
Market Value
Accrued Int.
% of Port.

Gain/Loss
Moody's/
S&P/
Fitch
Maturity
Duration
91282CMA6 UNITED STATES TREASURY 4.125
11/30/2029 1,500,000.00 12/16/20244.25%
1,491,386.72
1,493,624.55
100.83

3.88%
1,512,421.50
20,738.32

1.67%
18,796.95
Aa1/AA+
AA+

3.67 3.33
91282CMG3 UNITED STATES TREASURY 4.25
01/31/2030 1,000,000.00 02/13/20254.41%
992,968.75
994,563.59
101.27

3.89%
1,012,656.00
7,044.20

1.12%
18,092.41
Aa1/AA+
AA+

3.84 3.49
91282CGQ8 UNITED STATES TREASURY 4.0
02/28/2030 1,000,000.00 04/10/20254.00%
1,000,000.00
1,000,000.00
100.38

3.89%
1,003,789.00
3,478.26

1.11%
3,789.00
Aa1/AA+
AA+

3.91 3.58
91282CGS4 UNITED STATES TREASURY 3.625
03/31/2030 1,500,000.00 --3.76%
1,491,250.00
1,492,744.57

98.96 3.91%
1,484,472.00
148.57

1.64%
(8,272.57)
Aa1/AA+
AA+

4.00 3.68
91282CNK3 UNITED STATES TREASURY 3.875
06/30/2030 1,200,000.00 07/09/2025

3.95%
1,195,875.00
1,196,476.94

99.85 3.91%
1,198,172.40
11,689.23

1.32%
1,695.46
Aa1/AA+
AA+

4.25 3.85
91282CNX5 UNITED STATES TREASURY 3.625
08/31/2030 2,250,000.00 --3.70%
2,242,382.81
2,243,215.14

98.77 3.93%
2,222,401.50
7,092.39

2.45%
(20,813.64)
Aa1/AA+
AA+

4.42 4.02
91282CPN5 UNITED STATES TREASURY 3.5
11/30/2030 2,500,000.00 12/16/20253.70%
2,477,050.78
2,478,382.82

98.16 3.93%
2,454,005.00
29,326.92

2.71%
(24,377.82)
Aa1/AA+
AA+

4.67 4.21
Total US Treasury 38,900,000.00 3.72%
38,659,382.67
38,779,003.69

99.85 3.85%
38,837,255.19
272,300.48

42.82%
58,251.50

2.79 2.57
Total Portfolio 91,368,195.60 3.97%
90,312,112.51
90,591,252.74

98.26 4.04%
90,699,904.96
600,499.28
100.00%
108,652.22

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss

ACQUISITIONS
Purchase 03/02/2026 316175884 157,581.25 FIDELITY IMM:TRS III 1.000 3.30% (157,581.25) 0.00 (157,581.25) 0.00 Purchase 03/03/2026 316175884 10,983.48 FIDELITY IMM:TRS III 1.000 3.32% (10,983.48) 0.00 (10,983.48) 0.00 Purchase 03/13/2026 79466LAQ7 300,000.00 SALESFORCE INC 4.5 03/15/2028 100.214 4.38% (300,642.00) 0.00 (300,642.00) 0.00 Purchase 03/13/2026 79466LAQ7 295,000.00 SALESFORCE INC 4.5 03/15/2028 100.271 4.35% (295,799.45) 0.00 (295,799.45) 0.00 Purchase 03/16/2026 316175884 87,803.66 FIDELITY IMM:TRS III 1.000 3.30% (87,803.66) 0.00 (87,803.66) 0.00 Purchase 03/16/2026 316175884 32,451.91 FIDELITY IMM:TRS III 1.000 3.30% (32,451.91) 0.00 (32,451.91) 0.00 Purchase 03/18/2026 316175884 1,153.53 FIDELITY IMM:TRS III 1.000 3.29% (1,153.53) 0.00 (1,153.53) 0.00 Purchase 03/18/2026 316175884 17,691.87 FIDELITY IMM:TRS III 1.000 3.29% (17,691.87) 0.00 (17,691.87) 0.00 Purchase 03/20/2026 316175884 23,283.05 FIDELITY IMM:TRS III 1.000 3.28% (23,283.05) 0.00 (23,283.05) 0.00 Purchase 03/20/2026 316175884 42,029.08 FIDELITY IMM:TRS III 1.000 3.28% (42,029.08) 0.00 (42,029.08) 0.00 Purchase 03/23/2026 316175884 20,634.05 FIDELITY IMM:TRS III 1.000 3.28% (20,634.05) 0.00 (20,634.05) 0.00 Purchase 03/23/2026 316175884 2,189.79 FIDELITY IMM:TRS III 1.000 3.28% (2,189.79) 0.00 (2,189.79) 0.00 Purchase 03/25/2026 316175884 26,950.26 FIDELITY IMM:TRS III 1.000 3.29% (26,950.26) 0.00 (26,950.26) 0.00 Purchase 03/25/2026 316175884 81,294.46 FIDELITY IMM:TRS III 1.000 3.29% (81,294.46) 0.00 (81,294.46) 0.00 Purchase 03/26/2026 316175884 28,000.00 FIDELITY IMM:TRS III 1.000 3.30% (28,000.00) 0.00 (28,000.00) 0.00 Purchase 03/31/2026 316175884 104,462.50 FIDELITY IMM:TRS III 1.000 3.31% (104,462.50) 0.00 (104,462.50) 0.00 Total Purchase 1,231,508.89 (1,232,950.34) 0.00 (1,232,950.34) 0.00 TOTAL
ACQUISITIONS 1,231,508.89 (1,232,950.34) 0.00 (1,232,950.34) 0.00

DISPOSITIONS
Sale 03/13/2026 316175884 (596,441.45) FIDELITY IMM:TRS III 1.000 3.30% 596,441.45 0.00 596,441.45 0.00 Total Sale (596,441.45) 596,441.45 0.00 596,441.45 0.00 TOTAL
DISPOSITIONS (596,441.45) 596,441.45 0.00 596,441.45 0.00 OTHER

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/01/2026 3137FGR31 0.00 FHMS K-078 A2 3.854
06/25/2028 5.02% 4,175.17 0.00 4,175.17 0.00
Coupon 03/01/2026 3137FJKE8 0.00 FHMS K-082 A2 3.92
09/25/2028 4.74% 1,960.00 0.00 1,960.00 0.00
Coupon 03/01/2026 3137H5YC5 0.00 FHMS K-748 A2 2.26
01/25/2029 4.61% 2,825.00 0.00 2,825.00 0.00
Coupon 03/01/2026 3137FLMV3 0.00 FHMS K-090 A2 3.422
02/25/2029 4.46% 2,851.67 0.00 2,851.67 0.00
Coupon 03/01/2026 3137FRUT6 0.00 FHMS K-106 A2 2.069
01/25/2030 4.37% 1,724.17 0.00 1,724.17 0.00
Coupon 03/01/2026 3137FEZU7 0.00 FHMS K-076 A2 3.9
04/25/2028 4.12% 3,900.00 0.00 3,900.00 0.00
Coupon 03/01/2026 3137FXZ35 0.00 FHMS K-127 A2 2.108
01/25/2031 4.11% 1,756.67 0.00 1,756.67 0.00
Coupon 03/01/2026 3137F83Q4 0.00 FHMS K-121 A2 1.547
10/25/2030 3.98% 2,578.33 0.00 2,578.33 0.00
Coupon 03/01/2026 3137BXQY1 0.00 FHMS K-064 A2 3.224
03/25/2027 3.23% 2,686.67 0.00 2,686.67 0.00
Coupon 03/01/2026 3137BQYS0 0.00 FHMS K-056 A2 2.525
05/25/2026 1.67% 984.73 0.00 984.73 0.00
Coupon 03/03/2026 808513BY0 0.00 CHARLES SCHWAB
CORP 2.45 03/03/2027 2.73% 9,187.50 0.00 9,187.50 0.00
Coupon 03/15/2026 47786WAD2 0.00 JDOT 2024-B A3 5.2
03/15/2029 5.81% 2,015.00 0.00 2,015.00 0.00
Coupon 03/15/2026 58770JAD6 0.00 MBALT 2024-A A3 5.32
01/18/2028 5.73% 1,064.00 0.00 1,064.00 0.00
Coupon 03/15/2026 02582JKH2 0.00 AMXCA 2024-1 A 5.23
04/16/2029 5.30% 3,138.00 0.00 3,138.00 0.00
Coupon 03/15/2026 161571HT4 0.00 CHAIT 2023-1 A 5.16
09/15/2028 5.23% 4,149.50 0.00 4,149.50 0.00
Coupon 03/15/2026 47800DAD6 0.00 JDOT 2025 A3 4.23
09/17/2029 5.09% 1,621.50 0.00 1,621.50 0.00
Coupon 03/15/2026 05522RDJ4 0.00 BACCT 2024-1 A 4.93
05/15/2029 4.93% 1,889.83 0.00 1,889.83 0.00
ATTACHMENT A Page 22 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/15/2026 44935CAD3 0.00 HART 2025-A A3 4.32
10/15/2029 4.84% 2,070.00 0.00 2,070.00 0.00
Coupon 03/15/2026 58773DAD6 0.00 MBART 2025-1 A3 4.78
12/17/2029 4.84% 2,170.92 0.00 2,170.92 0.00
Coupon 03/15/2026 89240JAD3 0.00 TAOT 2025-A A3 4.64
08/15/2029 4.69% 2,184.67 0.00 2,184.67 0.00
Coupon 03/15/2026 00287YDZ9 0.00 ABBVIE INC 4.875
03/15/2030 4.64% 24,375.00 0.00 24,375.00 0.00
Coupon 03/15/2026 571748CA8 0.00

MARSH & MCLENNAN
COMPANIES INC 4.65
03/15/2030

4.59% 23,250.00 0.00 23,250.00 0.00
Coupon 03/15/2026 92970QAE5 0.00 WFCIT 2024-2 A 4.29
10/15/2029 4.29% 1,841.13 0.00 1,841.13 0.00
Coupon 03/15/2026 02582JKP4 0.00 AMXCA 2025-2 A 4.28
04/15/2030 4.28% 2,817.67 0.00 2,817.67 0.00
Coupon 03/15/2026 437921AD1 0.00 HAROT 252 A3 4.15
10/15/2029 4.15% 1,037.50 0.00 1,037.50 0.00
Coupon 03/15/2026 47800BAC2 0.00 JDOT 2022-C A3 5.09
06/15/2027 3.29% 315.19 0.00 315.19 0.00
Coupon 03/15/2026 084664CZ2 0.00

BERKSHIRE HATHAWAY
FINANCE CORP 2.3
03/15/2027

2.30% 12,420.00 0.00 12,420.00 0.00
Coupon 03/16/2026 362955AD8 0.00 GMCAR 2025-1 A3 4.62
12/17/2029 5.03% 1,443.75 0.00 1,443.75 0.00
Coupon 03/18/2026 437930AC4 0.00 HAROT 2024-2 A3 5.27
11/20/2028 5.27% 1,153.53 0.00 1,153.53 0.00
Coupon 03/20/2026 36269WAD1 0.00 GMALT 2024-2 A3 5.39
07/20/2027 5.85% 973.72 0.00 973.72 0.00
Coupon 03/20/2026 362962AD4 0.00 GMALT 2025-2 A3 4.58
05/22/2028 4.84% 1,679.33 0.00 1,679.33 0.00
Coupon 03/20/2026 459058LR2 0.00

INTERNATIONAL BANK

FOR RECONSTRUCTION
AND DEVELOPM 4.125
03/20/2030

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Coupon 03/21/2026 43813YAC6 0.00 HAROT 2024-3 A3 4.57
03/21/2029 4.66% 2,189.79 0.00 2,189.79 0.00
Coupon 03/25/2026 096919AD7 0.00 BMWOT 2024-A A3

5.18 02/26/2029 5.18% 1,507.85 0.00 1,507.85 0.00
Coupon 03/26/2026 743315AW3 0.00 PROGRESSIVE CORP 3.2
03/26/2030 4.16% 16,000.00 0.00 16,000.00 0.00
Coupon 03/26/2026 69371RT48 0.00 PACCAR FINANCIAL
CORP 4.0 09/26/2029 4.02% 12,000.00 0.00 12,000.00 0.00 Coupon 03/31/2026 91282CKG5 0.00

UNITED STATES
TREASURY 4.125
03/31/2029

4.47% 47,437.50 0.00 47,437.50 0.00
Coupon 03/31/2026 91282CLN9 0.00

UNITED STATES
TREASURY 3.5
09/30/2029

3.76% 17,500.00 0.00 17,500.00 0.00
Coupon 03/31/2026 91282CGS4 0.00

UNITED STATES
TREASURY 3.625
03/31/2030

3.76% 27,187.50 0.00 27,187.50 0.00
Coupon 03/31/2026 91282CCZ2 0.00

UNITED STATES
TREASURY 0.875
09/30/2026

1.08% 12,337.50 0.00 12,337.50 0.00
Total Coupon 0.00 283,030.29 0.00 283,030.29 0.00
Dividend 03/31/2026 316175884 0.00 FIDELITY IMM:TRS III 3.30% 2,442.07 0.00 2,442.07 0.00 Total Dividend 0.00 2,442.07 0.00 2,442.07 0.00
Principal Paydown 03/01/2026 3137BQYS0 57,875.96 FHMS K-056 A2 2.525 05/25/2026 1.67% 57,875.96 -- 57,875.96 (0.00)
Principal Paydown 03/15/2026 47786WAD2 1,706.67 JDOT 2024-B A3 5.2 03/15/2029 5.81% 1,706.67 -- 1,706.67 0.00
Principal Paydown 03/15/2026 58770JAD6 13,943.32 MBALT 2024-A A3 5.32 01/18/2028 5.73% 13,943.32 -- 13,943.32 0.00
Principal Paydown 03/15/2026 47800BAC2 16,801.92 JDOT 2022-C A3 5.09 06/15/2027 3.29% 16,801.92 -- 16,801.92 (0.00)
Principal Paydown 03/18/2026 437930AC4 17,691.87 HAROT 2024-2 A3 5.27 11/20/2028 5.27% 17,691.87 -- 17,691.87 0.00
ATTACHMENT A Page 24 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

TRANSACTION LEDGER
Transaction Type Settlement
Date CUSIP Quantity Security Description Price
Acq/
Disp
Yield
Amount Interest Pur/
Sold Total Amount Gain/Loss
Principal Paydown 03/20/2026 36269WAD1 42,029.08 GMALT 2024-2 A3 5.39 07/20/2027 5.85% 42,029.08 -- 42,029.08 (0.00)
Principal Paydown 03/21/2026 43813YAC6 20,634.05 HAROT 2024-3 A3 4.57 03/21/2029 4.66% 20,634.05 -- 20,634.05 0.00
Principal Paydown 03/25/2026 096919AD7 23,418.50 BMWOT 2024-A A3

5.18 02/26/2029 5.18% 23,418.50 -- 23,418.50 (0.00)
Total Principal
Paydown 194,101.37 194,101.37 -- 194,101.37 (0.01)

TOTAL OTHER
TRANSACTIONS 194,101.37 479,573.73 0.00 479,573.73 (0.01) ATTACHMENT A Page 25 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH & EQUIVALENTS
316175884 FIDELITY IMM:TRS III
978,798.09
938,730.65
636,508.89
(596,441.45)
978,798.09

0.00 1,795.98

0.00 0.00

0.00 1,795.98
1,795.98
CCYUSD Receivable
2,442.07
159,377.23

0.00 0.00
2,442.07

0.00 0.00

0.00 Total Cash & Equivalents 981,240.16
1,098,107.88
636,508.89
(596,441.45)
981,240.16

0.00 1,795.98

0.00 0.00

0.00 1,795.98 1,795.98

FIXED INCOME
00287YDZ9 ABBVIE INC 4.875
03/15/2030 1,000,000.00
1,008,255.34

0.00 0.00
1,008,078.48
22,479.17
24,375.00
2,166.67
4,062.50

0.00 (176.86)
(176.86)
3,885.64
3,885.64
02079KBK2 ALPHABET INC 4.1
02/15/2031
02/12/2026
02/17/2026
1,000,000.00
1,000,058.11

0.00 0.00
1,000,057.03
2,050.00

0.00 5,466.67
3,416.67

3.43 (4.50)
(1.07)
3,415.60
3,415.60
02582JKH2 AMXCA 2024-1 A 5.23
04/16/2029
04/16/2024
04/23/2024
720,000.00
719,907.33

0.00 0.00
719,909.85
1,673.60
3,138.00
1,673.60
3,138.00

2.52 0.00

2.52 3,140.52
3,140.52
02582JKP4 AMXCA 2025-2 A 4.28
04/15/2030
05/06/2025
05/13/2025
790,000.00
789,988.02

0.00 0.00
789,988.27
1,502.76
2,817.67
1,502.76
2,817.67

0.25 0.00

0.25 2,817.92
2,817.92
05522RDJ4 BACCT 2024-1 A 4.93
05/15/2029
06/06/2024
06/13/2024
460,000.00
459,983.24

0.00 0.00
459,983.69
1,007.91
1,889.83
1,007.91
1,889.83

0.44 0.00

BERKSHIRE HATHAWAY
FINANCE CORP 2.3
03/15/2027
03/07/2022
03/15/2022
1,080,000.00
1,079,957.41

0.00 0.00
1,079,960.89
11,454.00
12,420.00
1,104.00
2,070.00

3.48 0.00

3.48 2,073.48
2,073.48
096919AD7 BMWOT 2024-A A3 5.18
02/26/2029
06/04/2024
06/11/2024
325,890.73
349,275.53

0.00 (23,418.50)
325,860.18
301.57
1,507.85
281.35
1,487.63

3.15 0.00

3.15 1,490.78
1,490.78
13063EGT7 CALIFORNIA STATE 4.5
08/01/2029
10/30/2024
11/05/2024
965,000.00
968,671.59

0.00 0.00
968,580.46
3,618.75

0.00 7,237.50
3,618.75

0.00 (91.13)
(91.13)
3,527.62
3,527.62
14913UBH2

CATERPILLAR FINANCIAL
SERVICES CORP 4.15
01/08/2031
01/05/2026
01/08/2026
880,000.00
879,692.22

0.00 0.00
879,697.60
5,376.56

0.00 8,419.89
3,043.33

5.38 0.00

5.38 3,048.71
3,048.71
161571HT4 CHAIT 2023-1 A 5.16
09/15/2028
09/07/2023
09/15/2023
965,000.00
964,863.98

0.00 0.00
964,868.52
2,213.07
4,149.50
2,213.07
4,149.50

4.54 0.00

4.54 4,154.04
4,154.04
171239AL0 CHUBB INA HOLDINGS LLC

4.65 08/15/2029
08/12/2024
08/15/2024
505,000.00
506,958.16

0.00 0.00
506,908.89
1,043.67

0.00 3,000.54
1,956.88

0.00 (49.27)
(49.27)
1,907.60
1,907.60
17275RBR2 CISCO SYSTEMS INC 4.85
02/26/2029
02/21/2024
02/26/2024
490,000.00
489,897.40

0.00 0.00
489,900.31
330.07

0.00 2,310.49
1,980.42

2.91 0.00

2.91 1,983.33
1,983.33
24422EYF0 JOHN DEERE CAPITAL CORP

4.375 10/15/2030
11/04/2025
11/05/2025
1,000,000.00
1,006,849.57

0.00 0.00
1,006,723.86
16,527.78

0.00 20,173.61
3,645.83

0.00 (125.72)
(125.72)
3,520.12
3,520.12
26442CAS3 DUKE ENERGY CAROLINAS
LLC 2.95 12/01/2026
01/13/2022
01/18/2022
850,000.00
854,651.21

0.00 0.00
853,867.58
6,268.75

0.00 8,358.33
2,089.58

0.00 0.00
752,774.12
10,325.00

0.00 12,950.00
2,625.00

0.00 (51.87)
(51.87)
2,573.13
2,573.13
3133EPGW9

FEDERAL FARM CREDIT
BANKS FUNDING CORP 3.875
04/25/2028
05/05/2023
05/08/2023
950,000.00
955,968.66

0.00 0.00
955,733.26
12,884.38

0.00 15,952.08
3,067.71

0.00 (235.41)
(235.41)
2,832.30
2,832.30
3137BQYS0 FHMS K-056 A2 2.525
05/25/2026
01/31/2022
02/03/2022
410,114.26
468,546.35

0.00 (57,875.96)
410,353.95
984.73
984.73
862.95
862.95

0.00 (316.45)
(316.45)
546.50
546.50
3137BXQY1 FHMS K-064 A2 3.224
03/25/2027
05/06/2022
05/11/2022
1,000,000.00
999,569.42

0.00 0.00
999,605.99
2,686.67
2,686.67
2,686.67
2,686.67

36.57 0.00

36.57 2,723.24
2,723.24
3137F83Q4 FHMS K-121 A2 1.547
10/25/2030
01/07/2026
01/12/2026
2,000,000.00
1,795,850.26

0.00 0.00
1,799,628.55
2,578.33
2,578.33
2,578.33
2,578.33
3,778.29

0.00 3,778.29
6,356.62
6,356.62
3137FEZU7 FHMS K-076 A2 3.9
04/25/2028
04/20/2023
04/25/2023
1,200,000.00
1,194,532.24

0.00 0.00
1,194,754.68
3,900.00
3,900.00
3,900.00
3,900.00
222.44

0.00 222.44
4,122.44
4,122.44
3137FGR31 FHMS K-078 A2 3.854
06/25/2028
09/18/2023
09/21/2023
1,300,000.00
1,271,634.40

0.00 0.00
1,272,702.84
4,175.17
4,175.17
4,175.17
4,175.17
1,068.45

0.00 1,068.45
5,243.62
5,243.62
3137FJKE8 FHMS K-082 A2 3.92
09/25/2028
11/28/2023
12/01/2023
600,000.00
588,783.21

0.00 0.00
589,163.23
1,960.00
1,960.00
1,960.00
1,960.00
380.02

0.00 380.02
2,340.02
2,340.02
3137FLMV3 FHMS K-090 A2 3.422
02/25/2029
07/29/2024
07/30/2024
1,000,000.00
972,162.17

0.00 0.00
972,970.20
2,851.67
2,851.67
2,851.67
2,851.67
808.03

0.00 0.00
921,806.94
1,724.17
1,724.17
1,724.17
1,724.17
1,768.04

0.00 1,768.04
3,492.21
3,492.21
3137FXZ35 FHMS K-127 A2 2.108
01/25/2031
02/03/2026
02/06/2026
1,000,000.00
912,081.88

0.00 0.00
913,624.30
1,756.67
1,756.67
1,756.67
1,756.67
1,542.42

0.00 1,542.42
3,299.09
3,299.09
3137H5YC5 FHMS K-748 A2 2.26
01/25/2029
03/25/2024
03/28/2024
1,500,000.00
1,411,092.33

0.00 0.00
1,413,750.13
2,825.00
2,825.00
2,825.00
2,825.00
2,657.80

0.00 2,657.80
5,482.80
5,482.80
341081GT8 FLORIDA POWER & LIGHT CO

5.15 06/15/2029
06/13/2024
06/17/2024
1,000,000.00
1,008,973.09

0.00 0.00
1,008,729.30
10,872.22

0.00 15,163.89
4,291.67

0.00 (243.79)
(243.79)
4,047.88
4,047.88
36269WAD1 GMALT 2024-2 A3 5.39
07/20/2027
05/07/2024
05/16/2024
174,755.04
216,778.64

0.00 (42,029.08)
174,750.89
357.03
973.72
287.81
904.50

1.34 0.00

1.34 905.84
905.84
362955AD8 GMCAR 2025-1 A3 4.62
12/17/2029
01/09/2025
01/15/2025
375,000.00
374,978.50

0.00 0.00
374,978.98
721.88
1,443.75
721.88
1,443.75

0.48 0.00

0.48 1,444.23
1,444.23
362962AD4 GMALT 2025-2 A3 4.58
05/22/2028
05/20/2025
05/29/2025
440,000.00
439,994.55

0.00 0.00
439,994.76
615.76
1,679.33
615.76
1,679.33

0.21 0.00

0.21 1,679.54
1,679.54
38141GD27 GOLDMAN SACHS GROUP
INC 4.153 10/21/2029 10/21/2025
735,000.00
735,079.24

0.00 0.00
735,076.70
11,022.75

0.00 13,566.47
2,543.71

0.00 (2.55)
(2.55)
2,541.17
2,541.17
437076DC3 HOME DEPOT INC 4.75
06/25/2029
06/17/2024
06/25/2024
950,000.00
946,406.78

0.00 0.00
946,498.68
8,272.92

0.00 12,033.33
3,760.42

91.91 0.00

0.00 0.00
299,973.27
553.33
1,037.50
553.33
1,037.50

0.64 0.00

0.64 1,038.14
1,038.14
437930AC4 HAROT 2024-2 A3 5.27
11/20/2028
05/14/2024
05/21/2024
244,972.46
262,645.01

0.00 (17,691.87)
244,955.00
499.86
1,153.53
466.20
1,119.86

1.86 0.00

1.86 1,121.72
1,121.72
43813YAC6 HAROT 2024-3 A3 4.57
03/21/2029
08/09/2024
08/21/2024
554,365.95
574,939.74

0.00 (20,634.05)
554,309.47
729.93
2,189.79
703.74
2,163.60

3.78 0.00

3.78 2,167.37
2,167.37
44935CAD3 HART 2025-A A3 4.32
10/15/2029
03/04/2025
03/12/2025
575,000.00
574,933.08

0.00 0.00
574,934.65
1,104.00
2,070.00
1,104.00
2,070.00

1.57 0.00

1.57 2,071.57
2,071.57
4581X0DV7

INTER-AMERICAN
DEVELOPMENT BANK 0.875
04/20/2026
04/13/2021
04/20/2021
1,915,000.00
1,914,759.84

0.00 0.00
1,914,908.74
6,097.41

0.00 7,493.77
1,396.35
148.90

0.00 148.90
1,545.25
1,545.25
459058LN1

INTERNATIONAL BANK FOR

RECONSTRUCTION AND
DEVELOPM 3.875 10/16/2029
12/12/2024
12/13/2024
1,000,000.00
987,799.21

0.00 0.00
988,084.66
14,530.00

0.00 17,760.00
3,230.00
285.45

0.00 285.45
3,515.45
3,515.45
459058LR2

INTERNATIONAL BANK FOR

RECONSTRUCTION AND
DEVELOPM 4.125 03/20/2030
03/14/2025
03/20/2025
1,000,000.00
997,244.25

0.00 0.00
997,301.97
18,447.92
20,630.00
1,260.42
3,442.50

57.72 0.00

57.72 3,500.22
3,500.22
46647PAM8 JPMORGAN CHASE & CO

3.509 01/23/2029
01/19/2024
01/23/2024
1,000,000.00
972,298.97

0.00 0.00
973,538.12
3,703.94

0.00 6,628.11
2,924.17
1,239.15

0.00 1,239.15
4,163.32
4,163.32
47786WAD2 JDOT 2024-B A3 5.2
03/15/2029
06/11/2024
06/18/2024
463,293.33
464,941.70

0.00 (1,706.67)
463,236.87
1,074.67
2,015.00
1,070.72
2,011.06

1.84 0.00

0.00 (16,801.92)
57,505.94
168.10
315.19
130.09
277.18

0.40 0.00

0.40 277.58
277.58
47800DAD6 JDOT 2025 A3 4.23
09/17/2029
03/04/2025
03/11/2025
460,000.00
459,977.29

0.00 0.00
459,977.83
864.80
1,621.50
864.80
1,621.50

0.54 0.00

0.54 1,622.04
1,622.04
571748CA8

MARSH & MCLENNAN
COMPANIES INC 4.65
03/15/2030 1,000,000.00
1,001,996.31

0.00 0.00
1,001,953.54
21,441.67
23,250.00
2,066.67
3,875.00

0.00 (42.77)
(42.77)
3,832.23
3,832.23
58770JAD6 MBALT 2024-A A3 5.32
01/18/2028
05/17/2024
05/23/2024
226,056.68
239,985.53

0.00 (13,943.32)
226,043.67
567.47
1,064.00
534.50
1,031.03

1.46 0.00

1.46 1,032.49
1,032.49
58773DAD6 MBART 2025-1 A3 4.78
12/17/2029
01/14/2025
01/23/2025
545,000.00
544,910.13

0.00 0.00
544,912.14
1,157.82
2,170.92
1,157.82
2,170.92

2.01 0.00

2.01 2,172.93
2,172.93
61748UAK8 MORGAN STANLEY 4.133
10/18/2029
10/17/2025
10/22/2025
695,000.00
695,076.73

0.00 0.00
695,074.26
10,292.89

0.00 12,686.59
2,393.70

0.00 (2.47)
(2.47)
2,391.22
2,391.22
63743HFX5

NATIONAL RURAL UTILITIES

COOPERATIVE FINANCE CORP

4.95 02/07/2030 1,000,000.00
1,002,409.32

0.00 0.00
1,002,355.86
3,300.00

0.00 7,425.00
4,125.00

18.70 (72.16)
(53.46)
4,071.54
4,071.54
665859AY0 NORTHERN TRUST CORP 4.15
11/19/2030
11/12/2025
11/19/2025
850,000.00
849,606.77

0.00 0.00
849,613.84
9,994.58

0.00 12,934.17
2,939.58

7.07 0.00

7.07 2,946.65
2,946.65
69371RT48 PACCAR FINANCIAL CORP 4.0
09/26/2029 09/26/2024
600,000.00
599,672.43

0.00 0.00
599,680.21
10,333.33
12,000.00
333.33
2,000.00

10.87 (3.09)

0.00 0.00
829,152.43
4,565.00

0.00 7,677.50
3,112.50

21.84 0.00

21.84 3,134.34
3,134.34
717081FD0 PFIZER INC 4.2 11/15/2030
12/16/2025
12/17/2025
900,000.00
903,742.05

0.00 0.00
903,673.37
10,500.00

0.00 13,650.00
3,150.00

0.00 (68.68)
(68.68)
3,081.32
3,081.32
743315AW3 PROGRESSIVE CORP 3.2
03/26/2030
11/14/2025
11/17/2025
1,000,000.00
964,532.26

0.00 0.00
965,272.17
13,777.78
16,000.00
444.44
2,666.67
739.91

0.00 739.91
3,406.57
3,406.57
74456QCX2 PUBLIC SERVICE ELECTRIC
AND GAS CO 4.2 01/01/2031
01/06/2026
01/07/2026
750,000.00
749,970.87

0.00 0.00
749,971.38
4,725.00

0.00 7,350.00
2,625.00

0.51 0.00

0.51 2,625.51
2,625.51
756109AX2 REALTY INCOME CORP 3.25
01/15/2031
01/14/2026
01/15/2026
1,000,000.00
955,631.06

0.00 0.00
956,403.34
4,152.78

0.00 6,861.11
2,708.33
772.28

0.00 772.28
3,480.62
3,480.62
79466LAQ7 SALESFORCE INC 4.5
03/15/2028
03/12/2026
03/13/2026
595,000.00

0.00 596,441.45

0.00 596,402.55

0.00 0.00
1,338.75
1,338.75

0.00 (38.90)
(38.90)
1,299.85
1,299.85
808513BY0 CHARLES SCHWAB CORP 2.45
03/03/2027
03/09/2022
03/11/2022
750,000.00
748,004.51

0.00 0.00
748,173.07
9,085.42
9,187.50
1,429.17
1,531.25
168.56

0.00 168.56
1,699.81
1,699.81
828807DK0 SIMON PROPERTY GROUP LP

2.65 07/15/2030
08/19/2025
08/20/2025
1,000,000.00
934,594.37

0.00 0.00
935,863.99
3,386.11

0.00 5,594.44
2,208.33
1,269.61

0.00 1,269.61
3,477.95
3,477.95
857477DB6 STATE STREET CORP 4.834
04/24/2030 1,000,000.00
1,007,075.52

0.00 0.00
1,006,927.71
17,053.28

0.00 21,081.61
4,028.33

0.00 0.00
534,855.34
1,333.04

0.00 2,202.42
869.38

15.52 0.00

15.52 884.89
884.89
89236TMF9 TOYOTA MOTOR CREDIT
CORP 5.05 05/16/2029
05/21/2024
05/23/2024
500,000.00
500,670.08

0.00 0.00
500,652.36
7,364.58

0.00 9,468.75
2,104.17

0.00 (17.72)
(17.72)
2,086.44
2,086.44
89236TPH2 TOYOTA MOTOR CREDIT
CORP 4.2 01/10/2031
01/07/2026
01/12/2026
475,000.00
474,856.63

0.00 0.00
474,859.13
2,715.42

0.00 4,377.92
1,662.50

2.50 0.00

2.50 1,665.00
1,665.00
89240JAD3 TAOT 2025-A A3 4.64
08/15/2029
01/22/2025
01/29/2025
565,000.00
564,982.75

0.00 0.00
564,983.17
1,165.16
2,184.67
1,165.16
2,184.67

0.42 0.00

0.42 2,185.09
2,185.09
91282CCW9 UNITED STATES TREASURY

0.75 08/31/2026
09/17/2021
09/20/2021
480,000.00
479,735.91

0.00 0.00
479,780.65

9.78 1,800.00
313.04
2,103.26

44.74 0.00

44.74 2,148.00
2,148.00
91282CCZ2 UNITED STATES TREASURY

0.875 09/30/2026 2,820,000.00
2,816,700.59

0.00 0.00
2,817,180.79
10,303.85
12,337.50

67.42 2,101.07
480.20

0.00 480.20
2,581.27
2,581.27
91282CEW7 UNITED STATES TREASURY

3.25 06/30/2027 2,250,000.00
2,253,605.20

0.00 0.00
2,253,375.24
12,120.17

0.00 18,382.25
6,262.09

0.00 (229.96)
(229.96)
6,032.12
6,032.12
91282CFB2 UNITED STATES TREASURY

2.75 07/31/2027
08/22/2022
08/23/2022
600,000.00
597,083.27

0.00 0.00
597,258.16
1,321.82

0.00 2,734.81
1,412.98
174.89

0.00 174.89
1,587.87
1,587.87
91282CGC9 UNITED STATES TREASURY

3.875 12/31/2027
03/14/2023
03/16/2023
700,000.00
699,571.03

0.00 0.00
699,590.88
4,495.86

0.00 6,818.72
2,322.86

19.85 0.00

0.00 0.00
2,477,177.37
7,009.67

0.00 14,502.76
7,493.09
1,055.97

0.00 1,055.97
8,549.07
8,549.07
91282CGP0 UNITED STATES TREASURY 4.0
02/29/2028 2,500,000.00
2,496,709.45

0.00 0.00
2,496,849.18
271.74
50,000.00
8,695.65
58,423.91
230.46
(90.72)
139.74
58,563.65
58,563.65
91282CGQ8 UNITED STATES TREASURY 4.0
02/28/2030
04/10/2025
04/11/2025
1,000,000.00
1,000,000.00

0.00 0.00
1,000,000.00
108.70
20,000.00
3,478.26
23,369.57

0.00 0.00

0.00 23,369.57
23,369.57
91282CGS4 UNITED STATES TREASURY

3.625 03/31/2030 1,500,000.00
1,492,590.51

0.00 0.00
1,492,744.57
22,706.04
27,187.50
148.57
4,630.02
154.72
(0.67)
154.05
4,784.08
4,784.08
91282CHE4 UNITED STATES TREASURY

3.625 05/31/2028 2,425,000.00
2,404,906.52

0.00 0.00
2,405,664.30
21,976.56

0.00 29,463.08
7,486.52
757.78

0.00 757.78
8,244.30
8,244.30
91282CHX2 UNITED STATES TREASURY

4.375 08/31/2028
09/25/2023
09/26/2023
400,000.00
397,859.00

0.00 0.00
397,931.62

47.55 8,750.00
1,521.74
10,224.18

72.62 0.00

72.62 10,296.80
10,296.80
91282CJF9 UNITED STATES TREASURY

4.875 10/31/2028
10/27/2023
10/31/2023
600,000.00
601,213.25

0.00 0.00
601,174.67
9,776.93

0.00 12,281.77
2,504.83

0.00 (38.58)
(38.58)
2,466.26
2,466.26
91282CJN2 UNITED STATES TREASURY

4.375 11/30/2028
12/28/2023
12/29/2023
625,000.00
633,515.32

0.00 0.00
633,252.66
6,835.94

0.00 9,164.66
2,328.73

0.00 (262.66)
(262.66)
2,066.06
2,066.06
91282CJR3 UNITED STATES TREASURY

3.75 12/31/2028 2,100,000.00
2,087,643.07

0.00 0.00
2,088,012.83
13,052.49

0.00 19,796.27
6,743.78
369.75

0.00 0.00
1,488,168.60
4,806.63

0.00 9,944.75
5,138.12
354.03

0.00 354.03
5,492.15
5,492.15
91282CKG5 UNITED STATES TREASURY

4.125 03/31/2029 2,300,000.00
2,278,038.39

0.00 0.00
2,278,643.01
39,618.13
47,437.50
259.22
8,078.59
604.63

0.00 604.63
8,683.22
8,683.22
91282CKP5 UNITED STATES TREASURY

4.625 04/30/2029 2,150,000.00
2,159,072.64

0.00 0.00
2,158,829.34
33,237.40

0.00 41,752.76
8,515.37

0.00 (243.30)
(243.30)
8,272.07
8,272.07
91282CKX8 UNITED STATES TREASURY

4.25 06/30/2029
07/18/2024
07/19/2024
1,000,000.00
1,004,761.80

0.00 0.00
1,004,640.50
7,044.20

0.00 10,683.70
3,639.50

0.00 (121.29)
(121.29)
3,518.21
3,518.21
91282CLK5 UNITED STATES TREASURY

3.625 08/31/2029
09/11/2024
09/13/2024
2,000,000.00
2,011,077.94

0.00 0.00
2,010,809.44
197.01
36,250.00
6,304.35
42,357.34

0.00 (268.50)
(268.50)
42,088.83
42,088.83
91282CLN9 UNITED STATES TREASURY 3.5
09/30/2029
10/04/2024
10/07/2024
1,000,000.00
991,454.44

0.00 0.00
991,656.82
14,615.38
17,500.00

95.63 2,980.24
202.38

0.00 202.38
3,182.62
3,182.62
91282CMA6 UNITED STATES TREASURY

4.125 11/30/2029
12/16/2024
12/17/2024
1,500,000.00
1,493,476.95

0.00 0.00
1,493,624.55
15,468.75

0.00 20,738.32
5,269.57
147.60

0.00 147.60
5,417.18
5,417.18
91282CMG3 UNITED STATES TREASURY

4.25 01/31/2030
02/13/2025
02/14/2025
1,000,000.00
994,443.29

0.00 0.00
994,563.59
3,404.70

0.00 7,044.20
3,639.50
120.29

0.00 120.29
3,759.79
3,759.79
91282CNK3 UNITED STATES TREASURY

3.875 06/30/2030
07/09/2025
07/10/2025
1,200,000.00
1,196,406.53

0.00 0.00
1,196,476.94
7,707.18

0.00 11,689.23
3,982.04

70.42 0.00

3.625 08/31/2030 2,250,000.00
2,243,084.75

0.00 0.00
2,243,215.14
221.64
40,781.25
7,092.39
47,652.00
130.40

0.00 130.40
47,782.40
47,782.40
91282CPN5 UNITED STATES TREASURY 3.5
11/30/2030
12/16/2025
12/17/2025
2,500,000.00
2,477,989.55

0.00 0.00
2,478,382.82
21,875.00

0.00 29,326.92
7,451.92
393.27

0.00 393.27
7,845.19
7,845.19
92826CAZ5 VISA INC 4.1 02/12/2031
02/03/2026
02/12/2026
590,000.00
589,216.76

0.00 0.00
589,230.18
1,276.69

0.00 3,292.53
2,015.83

13.42 0.00

13.42 2,029.26
2,029.26
92970QAE5 WFCIT 2024-2 A 4.29
10/15/2029
10/17/2024
10/24/2024
515,000.00
514,944.23

0.00 0.00
514,945.54
981.93
1,841.13
981.93
1,841.13

1.31 0.00

1.31 1,842.44
1,842.44
95000U4D2 WELLS FARGO & CO 4.182
01/23/2030
01/15/2026
01/23/2026
580,000.00
580,000.00

0.00 0.00
580,000.00
2,560.31

0.00 4,581.61
2,021.30

0.00 0.00

0.00 2,021.30
2,021.30
Total Fixed Income 90,386,955.44
89,188,849.03
596,441.45
(194,101.38)
89,610,012.58
604,099.32
440,611.54
600,499.28
437,011.51
22,553.92
(3,730.45)
18,823.47
455,834.98 455,834.98
TOTAL PORTFOLIO 91,368,195.60
90,286,956.91
1,232,950.34
(790,542.83)
90,591,252.74
604,099.32
442,407.52
600,499.28
438,807.49
22,553.92
(3,730.45)
18,823.47
457,630.96 457,630.96
ATTACHMENT A Page 36 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount APRIL 2026
04/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 04/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 04/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 04/15/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 04/15/2026 Coupon 24422EYF0 1,000,000.00 JOHN DEERE CAPITAL CORP 4.375 10/15/2030 21,875.00 21,875.00 04/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 04/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 04/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 2,007.60 2,007.60 04/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 31,365.26 31,365.26 04/15/2026 Coupon 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 243.93 243.93 04/15/2026 Principal Paydown 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 20,109.17 20,109.17 04/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 04/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 966.27 966.27 04/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 21,844.65 21,844.65 04/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 04/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 04/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 04/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,443.75 1,443.75 04/16/2026 Coupon 459058LN1 1,000,000.00 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPM 3.875 10/16/2029 19,375.00 19,375.00
04/20/2026 Coupon 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 784.94 784.94 04/20/2026 Principal Paydown 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 50,025.72 50,025.72 04/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 04/20/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 1,104.99 1,104.99 04/20/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 16,594.22 16,594.22 04/20/2026 Coupon 4581X0DV7 1,915,000.00 INTER-AMERICAN DEVELOPMENT BANK 0.875 04/20/2026 8,378.13 8,378.13
04/20/2026 Final Maturity 4581X0DV7 1,915,000.00 INTER-AMERICAN DEVELOPMENT BANK 0.875 04/20/2026 1,915,000.00 1,915,000.00
04/20/2026 Coupon 61748UAK8 695,000.00 MORGAN STANLEY 4.133 10/18/2029 14,043.02 14,043.02 ATTACHMENT A Page 37 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 04/21/2026 Coupon 38141GD27 735,000.00 GOLDMAN SACHS GROUP INC 4.153 10/21/2029 15,262.28 15,262.28
04/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 2,189.79 2,189.79 04/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 16,690.71 16,690.71 04/24/2026 Coupon 857477DB6 1,000,000.00 STATE STREET CORP 4.834 04/24/2030 24,170.00 24,170.00 04/27/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,406.76 1,406.76 04/27/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 4,855.32 4,855.32 04/27/2026 Coupon 3133EPGW9 950,000.00 FEDERAL FARM CREDIT BANKS FUNDING CORP

3.875 04/25/2028 18,406.25 18,406.25
04/27/2026 Coupon 3137BQYS0 410,114.26 FHMS K-056 A2 2.525 05/25/2026 862.95 862.95 04/27/2026 Principal Paydown 3137BQYS0 410,114.26 FHMS K-056 A2 2.525 05/25/2026 139,585.41 139,585.41 04/27/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 04/27/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 04/27/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 04/27/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 04/27/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 04/27/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 04/27/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 04/27/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 04/27/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 04/30/2026 Coupon 91282CJF9 600,000.00 UNITED STATES TREASURY 4.875 10/31/2028 14,625.00 14,625.00 04/30/2026 Coupon 91282CKP5 2,150,000.00 UNITED STATES TREASURY 4.625 04/30/2029 49,718.75 49,718.75 April 2026 Total 2,216,070.45 245,922.11 2,461,992.56
MAY 2026
05/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 05/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 05/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 05/15/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 05/15/2026 Coupon 30303MAB8 750,000.00 META PLATFORMS INC 4.2 11/15/2030 16,800.00 16,800.00 05/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 05/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 05/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,871.69 1,871.69 ATTACHMENT A Page 38 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 05/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 28,871.65 28,871.65 05/15/2026 Coupon 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 158.63 158.63 05/15/2026 Principal Paydown 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 17,313.87 17,313.87 05/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 05/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 869.43 869.43 05/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 21,688.39 21,688.39 05/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 05/15/2026 Coupon 717081FD0 900,000.00 PFIZER INC 4.2 11/15/2030 18,270.00 18,270.00 05/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 05/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 05/18/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,443.75 1,443.75 05/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 1,032.12 1,032.12 05/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 15,953.41 15,953.41 05/18/2026 Coupon 89236TMF9 500,000.00 TOYOTA MOTOR CREDIT CORP 5.05 05/16/2029 12,625.00 12,625.00 05/19/2026 Coupon 665859AY0 850,000.00 NORTHERN TRUST CORP 4.15 11/19/2030 17,637.50 17,637.50 05/20/2026 Coupon 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 560.24 560.24 05/20/2026 Principal Paydown 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 42,939.15 42,939.15 05/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 05/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 2,126.23 2,126.23 05/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 34,246.96 34,246.96 05/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,385.80 1,385.80 05/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 19,888.84 19,888.84 05/25/2026 Coupon 3137BQYS0 410,114.26 FHMS K-056 A2 2.525 05/25/2026 569.24 569.24 05/25/2026 Final Maturity 3137BQYS0 410,114.26 FHMS K-056 A2 2.525 05/25/2026 270,528.86 270,528.86 05/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 05/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 05/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 05/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 05/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 05/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 05/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 05/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 ATTACHMENT A Page 39 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 05/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 May 2026 Total 451,431.11 124,407.33 575,838.44
JUNE 2026
06/01/2026 Coupon 26442CAS3 850,000.00 DUKE ENERGY CAROLINAS LLC 2.95 12/01/2026 12,537.50 12,537.50
06/01/2026 Coupon 91282CHE4 2,425,000.00 UNITED STATES TREASURY 3.625 05/31/2028 43,953.13 43,953.13 06/01/2026 Coupon 91282CJN2 625,000.00 UNITED STATES TREASURY 4.375 11/30/2028 13,671.88 13,671.88 06/01/2026 Coupon 91282CMA6 1,500,000.00 UNITED STATES TREASURY 4.125 11/30/2029 30,937.50 30,937.50 06/01/2026 Coupon 91282CPN5 2,500,000.00 UNITED STATES TREASURY 3.5 11/30/2030 43,750.00 43,750.00 06/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 06/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 06/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 06/15/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 06/15/2026 Coupon 341081GT8 1,000,000.00 FLORIDA POWER & LIGHT CO 5.15 06/15/2029 25,750.00 25,750.00 06/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 06/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 06/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,746.58 1,746.58 06/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 18,418.12 18,418.12 06/15/2026 Coupon 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 85.19 85.19 06/15/2026 Principal Paydown 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 14,047.50 14,047.50 06/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 06/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 773.27 773.27 06/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 25,636.66 25,636.66 06/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 06/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 06/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 06/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,443.75 1,443.75 06/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 962.05 962.05 06/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 15,678.88 15,678.88 06/22/2026 Coupon 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 367.37 367.37 06/22/2026 Principal Paydown 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 41,550.86 41,550.86 06/22/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 ATTACHMENT A Page 40 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 06/22/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,995.80 1,995.80 06/22/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 33,618.12 33,618.12 06/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,299.95 1,299.95 06/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 19,547.03 19,547.03 06/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 06/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 06/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 06/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 06/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 06/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 06/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 06/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 06/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 06/25/2026 Coupon 437076DC3 950,000.00 HOME DEPOT INC 4.75 06/25/2029 22,562.50 22,562.50 06/30/2026 Coupon 91282CEW7 2,250,000.00 UNITED STATES TREASURY 3.25 06/30/2027 36,562.50 36,562.50 06/30/2026 Coupon 91282CGC9 700,000.00 UNITED STATES TREASURY 3.875 12/31/2027 13,562.50 13,562.50 06/30/2026 Coupon 91282CJR3 2,100,000.00 UNITED STATES TREASURY 3.75 12/31/2028 39,375.00 39,375.00 06/30/2026 Coupon 91282CKX8 1,000,000.00 UNITED STATES TREASURY 4.25 06/30/2029 21,250.00 21,250.00 06/30/2026 Coupon 91282CNK3 1,200,000.00 UNITED STATES TREASURY 3.875 06/30/2030 23,250.00 23,250.00 June 2026 Total 168,497.16 384,894.18 553,391.34
JULY 2026
07/01/2026 Coupon 74456QCX2 750,000.00 PUBLIC SERVICE ELECTRIC AND GAS CO 4.2 01/01/2031 15,225.00 15,225.00
07/08/2026 Coupon 14913UBH2 880,000.00 CATERPILLAR FINANCIAL SERVICES CORP 4.15 01/08/2031 18,260.00 18,260.00
07/10/2026 Coupon 89236TPH2 475,000.00 TOYOTA MOTOR CREDIT CORP 4.2 01/10/2031 9,864.17 9,864.17 07/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 07/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 07/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 07/15/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 07/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 07/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 ATTACHMENT A Page 41 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 07/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,666.77 1,666.77 07/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 20,772.46 20,772.46 07/15/2026 Coupon 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 25.60 25.60 07/15/2026 Effective Maturity 47800BAC2 57,506.98 JDOT 2022-C A3 5.09 06/15/2027 6,036.44 6,036.44 07/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 07/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 659.62 659.62 07/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 23,501.72 23,501.72 07/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 07/15/2026 Coupon 756109AX2 1,000,000.00 REALTY INCOME CORP 3.25 01/15/2031 16,250.00 16,250.00 07/15/2026 Coupon 828807DK0 1,000,000.00 SIMON PROPERTY GROUP LP 2.65 07/15/2030 13,250.00 13,250.00 07/15/2026 Coupon 87612EBM7 535,000.00 TARGET CORP 1.95 01/15/2027 5,216.25 5,216.25 07/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 07/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 07/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,443.75 1,443.75 07/17/2026 Coupon 713448FX1 830,000.00 PEPSICO INC 4.5 07/17/2029 18,675.00 18,675.00 07/20/2026 Coupon 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 180.74 180.74 07/20/2026 Principal Paydown 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 38,694.30 38,694.30 07/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 07/20/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 893.20 893.20 07/20/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 15,335.88 15,335.88 07/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,867.78 1,867.78 07/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 32,911.52 32,911.52 07/23/2026 Coupon 46647PAM8 1,000,000.00 JPMORGAN CHASE & CO 3.509 01/23/2029 17,545.00 17,545.00 07/23/2026 Coupon 95000U4D2 580,000.00 WELLS FARGO & CO 4.182 01/23/2030 12,127.80 12,127.80 07/27/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,215.57 1,215.57 07/27/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 19,218.62 19,218.62 07/27/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 07/27/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 07/27/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 07/27/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 07/27/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 07/27/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 ATTACHMENT A Page 42 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 07/27/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 07/27/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 07/27/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 07/31/2026 Coupon 91282CFB2 600,000.00 UNITED STATES TREASURY 2.75 07/31/2027 8,250.00 8,250.00 07/31/2026 Coupon 91282CGH8 2,500,000.00 UNITED STATES TREASURY 3.5 01/31/2028 43,750.00 43,750.00 07/31/2026 Coupon 91282CJW2 1,500,000.00 UNITED STATES TREASURY 4.0 01/31/2029 30,000.00 30,000.00 07/31/2026 Coupon 91282CMG3 1,000,000.00 UNITED STATES TREASURY 4.25 01/31/2030 21,250.00 21,250.00 July 2026 Total 156,470.95 286,673.95 443,144.90
AUGUST 2026
08/03/2026 Coupon 13063EGT7 965,000.00 CALIFORNIA STATE 4.5 08/01/2029 21,712.50 21,712.50 08/07/2026 Coupon 63743HFX5 1,000,000.00 NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP 4.95 02/07/2030 24,750.00 24,750.00
08/12/2026 Coupon 92826CAZ5 590,000.00 VISA INC 4.1 02/12/2031 12,095.00 12,095.00 08/17/2026 Coupon 02079KBK2 1,000,000.00 ALPHABET INC 4.1 02/15/2031 20,727.78 20,727.78 08/17/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 08/17/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 08/17/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 08/17/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 08/17/2026 Coupon 171239AL0 505,000.00 CHUBB INA HOLDINGS LLC 4.65 08/15/2029 11,741.25 11,741.25 08/17/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,443.75 1,443.75 08/17/2026 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 12,966.48 12,966.48 08/17/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 08/17/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 08/17/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,576.75 1,576.75 08/17/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 21,483.63 21,483.63 08/17/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 08/17/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 555.43 555.43 08/17/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 23,580.68 23,580.68 08/17/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 08/17/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 08/17/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 08/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 825.85 825.85 ATTACHMENT A Page 43 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 08/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 14,918.67 14,918.67 08/20/2026 Coupon 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 6.94 6.94 08/20/2026 Effective Maturity 36269WAD1 174,755.04 GMALT 2024-2 A3 5.39 07/20/2027 1,545.01 1,545.01 08/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 08/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,742.44 1,742.44 08/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 31,958.05 31,958.05 08/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,132.61 1,132.61 08/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 18,720.97 18,720.97 08/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 08/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 08/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 08/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 08/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 08/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 08/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 08/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 08/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 08/26/2026 Coupon 17275RBR2 490,000.00 CISCO SYSTEMS INC 4.85 02/26/2029 11,882.50 11,882.50 08/31/2026 Coupon 91282CCW9 480,000.00 UNITED STATES TREASURY 0.75 08/31/2026 1,800.00 1,800.00 08/31/2026 Final Maturity 91282CCW9 480,000.00 UNITED STATES TREASURY 0.75 08/31/2026 480,000.00 480,000.00 08/31/2026 Coupon 91282CGP0 2,500,000.00 UNITED STATES TREASURY 4.0 02/29/2028 50,000.00 50,000.00 08/31/2026 Coupon 91282CGQ8 1,000,000.00 UNITED STATES TREASURY 4.0 02/28/2030 20,000.00 20,000.00 08/31/2026 Coupon 91282CHX2 400,000.00 UNITED STATES TREASURY 4.375 08/31/2028 8,750.00 8,750.00 08/31/2026 Coupon 91282CLK5 2,000,000.00 UNITED STATES TREASURY 3.625 08/31/2029 36,250.00 36,250.00 08/31/2026 Coupon 91282CNX5 2,250,000.00 UNITED STATES TREASURY 3.625 08/31/2030 40,781.25 40,781.25 August 2026 Total 605,173.49 316,831.75 922,005.24
SEPTEMBER 2026
09/03/2026 Coupon 808513BY0 750,000.00 CHARLES SCHWAB CORP 2.45 03/03/2027 9,187.50 9,187.50 09/15/2026 Coupon 00287YDZ9 1,000,000.00 ABBVIE INC 4.875 03/15/2030 24,375.00 24,375.00 09/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 09/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 09/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 ATTACHMENT A Page 44 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 09/15/2026 Coupon 084664CZ2 1,080,000.00 BERKSHIRE HATHAWAY FINANCE CORP 2.3 03/15/2027 12,420.00 12,420.00
09/15/2026 Coupon 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 4,149.50 4,149.50 09/15/2026 Effective Maturity 161571HT4 965,000.00 CHAIT 2023-1 A 5.16 09/15/2028 965,000.00 965,000.00 09/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 09/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 09/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,483.66 1,483.66 09/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 23,395.43 23,395.43 09/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 09/15/2026 Coupon 571748CA8 1,000,000.00 MARSH & MCLENNAN COMPANIES INC 4.65 03/15/2030 23,250.00 23,250.00
09/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 450.89 450.89 09/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 25,275.69 25,275.69 09/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,170.92 2,170.92 09/15/2026 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 12,976.79 12,976.79 09/15/2026 Coupon 79466LAQ7 595,000.00 SALESFORCE INC 4.5 03/15/2028 13,536.25 13,536.25 09/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,184.67 2,184.67 09/15/2026 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 22,036.36 22,036.36 09/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 09/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,393.83 1,393.83 09/16/2026 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 15,853.93 15,853.93 09/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 760.33 760.33 09/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 14,614.94 14,614.94 09/21/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 09/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,620.73 1,620.73 09/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 31,276.85 31,276.85 09/21/2026 Coupon 459058LR2 1,000,000.00 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPM 4.125 03/20/2030 20,625.00 20,625.00
09/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 1,051.80 1,051.80 09/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 18,385.43 18,385.43 09/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 09/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 ATTACHMENT A Page 45 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 09/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 09/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 09/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 09/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 09/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 09/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 09/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 09/28/2026 Coupon 69371RT48 600,000.00 PACCAR FINANCIAL CORP 4.0 09/26/2029 12,000.00 12,000.00 09/28/2026 Coupon 743315AW3 1,000,000.00 PROGRESSIVE CORP 3.2 03/26/2030 16,000.00 16,000.00 09/30/2026 Coupon 91282CCZ2 2,820,000.00 UNITED STATES TREASURY 0.875 09/30/2026 12,337.50 12,337.50 09/30/2026 Final Maturity 91282CCZ2 2,820,000.00 UNITED STATES TREASURY 0.875 09/30/2026 2,820,000.00 2,820,000.00 09/30/2026 Coupon 91282CGS4 1,500,000.00 UNITED STATES TREASURY 3.625 03/31/2030 27,187.50 27,187.50 09/30/2026 Coupon 91282CKG5 2,300,000.00 UNITED STATES TREASURY 4.125 03/31/2029 47,437.50 47,437.50 09/30/2026 Coupon 91282CLN9 1,000,000.00 UNITED STATES TREASURY 3.5 09/30/2029 17,500.00 17,500.00 September 2026
Total 3,948,815.42 291,675.19 4,240,490.60
OCTOBER 2026
10/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 10/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 10/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 10/15/2026 Coupon 24422EYF0 1,000,000.00 JOHN DEERE CAPITAL CORP 4.375 10/15/2030 21,875.00 21,875.00 10/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 10/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 10/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,382.28 1,382.28 10/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 22,195.60 22,195.60 10/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 10/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 338.83 338.83 10/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 26,384.03 26,384.03 10/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,119.23 2,119.23 10/15/2026 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 26,718.66 26,718.66 10/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 2,099.46 2,099.46 10/15/2026 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 30,097.31 30,097.31 ATTACHMENT A Page 46 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 10/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 10/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,332.79 1,332.79 10/16/2026 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 19,679.85 19,679.85 10/16/2026 Coupon 459058LN1 1,000,000.00 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPM 3.875 10/16/2029 19,375.00 19,375.00
10/19/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 696.14 696.14 10/19/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 14,101.82 14,101.82 10/19/2026 Coupon 61748UAK8 695,000.00 MORGAN STANLEY 4.133 10/18/2029 14,362.18 14,362.18 10/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,679.33 1,679.33 10/20/2026 Principal Paydown 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 48,610.38 48,610.38 10/21/2026 Coupon 38141GD27 735,000.00 GOLDMAN SACHS GROUP INC 4.153 10/21/2029 15,262.28 15,262.28
10/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,501.62 1,501.62 10/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 30,091.97 30,091.97 10/26/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 972.44 972.44 10/26/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 16,830.02 16,830.02 10/26/2026 Coupon 3133EPGW9 950,000.00 FEDERAL FARM CREDIT BANKS FUNDING CORP

3.875 04/25/2028 18,406.25 18,406.25
10/26/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,686.67 2,686.67 10/26/2026 Principal Paydown 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 10,388.33 10,388.33 10/26/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 10/26/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 10/26/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 10/26/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 10/26/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 10/26/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 10/26/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 10/26/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 10/26/2026 Coupon 857477DB6 1,000,000.00 STATE STREET CORP 4.834 04/24/2030 24,170.00 24,170.00 October 2026 Total 245,097.99 164,446.11 409,544.09
NOVEMBER 2026
11/02/2026 Coupon 91282CJF9 600,000.00 UNITED STATES TREASURY 4.875 10/31/2028 14,625.00 14,625.00 ATTACHMENT A Page 47 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 11/02/2026 Coupon 91282CKP5 2,150,000.00 UNITED STATES TREASURY 4.625 04/30/2029 49,718.75 49,718.75 11/16/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 11/16/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 11/16/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 11/16/2026 Coupon 30303MAB8 750,000.00 META PLATFORMS INC 4.2 11/15/2030 15,750.00 15,750.00 11/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,257.02 1,257.02 11/16/2026 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 19,311.65 19,311.65 11/16/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 11/16/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,070.00 2,070.00 11/16/2026 Principal Paydown 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 4,719.54 4,719.54 11/16/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,286.10 1,286.10 11/16/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 26,309.80 26,309.80 11/16/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 11/16/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 221.86 221.86 11/16/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 20,381.74 20,381.74 11/16/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 2,012.80 2,012.80 11/16/2026 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 26,241.54 26,241.54 11/16/2026 Coupon 717081FD0 900,000.00 PFIZER INC 4.2 11/15/2030 18,900.00 18,900.00 11/16/2026 Coupon 89236TMF9 500,000.00 TOYOTA MOTOR CREDIT CORP 5.05 05/16/2029 12,625.00 12,625.00 11/16/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 1,983.08 1,983.08 11/16/2026 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 29,518.78 29,518.78 11/16/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 11/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 634.21 634.21 11/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 13,792.03 13,792.03 11/19/2026 Coupon 665859AY0 850,000.00 NORTHERN TRUST CORP 4.15 11/19/2030 17,637.50 17,637.50 11/20/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,493.80 1,493.80 11/20/2026 Principal Paydown 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 47,449.42 47,449.42 11/23/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,387.02 1,387.02 11/23/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 29,362.62 29,362.62 11/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 899.79 899.79 11/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 16,505.21 16,505.21 11/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,658.76 2,658.76 ATTACHMENT A Page 48 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 11/25/2026 Principal Paydown 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 156,167.33 156,167.33 11/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 11/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 11/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 11/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 11/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 11/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 11/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 11/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 11/30/2026 Coupon 91282CHE4 2,425,000.00 UNITED STATES TREASURY 3.625 05/31/2028 43,953.13 43,953.13 11/30/2026 Coupon 91282CJN2 625,000.00 UNITED STATES TREASURY 4.375 11/30/2028 13,671.88 13,671.88 11/30/2026 Coupon 91282CMA6 1,500,000.00 UNITED STATES TREASURY 4.125 11/30/2029 30,937.50 30,937.50 11/30/2026 Coupon 91282CPN5 2,500,000.00 UNITED STATES TREASURY 3.5 11/30/2030 43,750.00 43,750.00 November 2026
Total 389,759.67 311,589.81 701,349.48
DECEMBER 2026
12/01/2026 Coupon 26442CAS3 850,000.00 DUKE ENERGY CAROLINAS LLC 2.95 12/01/2026 12,537.50 12,537.50
12/01/2026 Final Maturity 26442CAS3 850,000.00 DUKE ENERGY CAROLINAS LLC 2.95 12/01/2026 850,000.00 850,000.00
12/15/2026 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 12/15/2026 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 12/15/2026 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 12/15/2026 Coupon 341081GT8 1,000,000.00 FLORIDA POWER & LIGHT CO 5.15 06/15/2029 25,750.00 25,750.00 12/15/2026 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 12/15/2026 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 2,053.01 2,053.01 12/15/2026 Principal Paydown 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 32,941.93 32,941.93 12/15/2026 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,172.09 1,172.09 12/15/2026 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 17,395.15 17,395.15 12/15/2026 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 12/15/2026 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 131.50 131.50 12/15/2026 Principal Paydown 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 21,967.39 21,967.39 ATTACHMENT A Page 49 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 12/15/2026 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 1,908.27 1,908.27 12/15/2026 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 24,834.96 24,834.96 12/15/2026 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 1,868.94 1,868.94 12/15/2026 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 27,970.68 27,970.68 12/15/2026 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 12/16/2026 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,182.67 1,182.67 12/16/2026 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 18,302.00 18,302.00 12/18/2026 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 573.64 573.64 12/18/2026 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 11,190.51 11,190.51 12/21/2026 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,312.71 1,312.71 12/21/2026 Principal Paydown 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 60,364.95 60,364.95 12/21/2026 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,275.19 1,275.19 12/21/2026 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 28,001.64 28,001.64 12/25/2026 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 828.54 828.54 12/25/2026 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 15,751.44 15,751.44 12/25/2026 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 2,239.19 2,239.19 12/25/2026 Principal Paydown 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 156,489.37 156,489.37 12/25/2026 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 12/25/2026 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 12/25/2026 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 12/25/2026 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 12/25/2026 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 12/25/2026 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 12/25/2026 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 12/25/2026 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 12/28/2026 Coupon 437076DC3 950,000.00 HOME DEPOT INC 4.75 06/25/2029 22,562.50 22,562.50 12/31/2026 Coupon 91282CEW7 2,250,000.00 UNITED STATES TREASURY 3.25 06/30/2027 36,562.50 36,562.50 12/31/2026 Coupon 91282CGC9 700,000.00 UNITED STATES TREASURY 3.875 12/31/2027 13,562.50 13,562.50 12/31/2026 Coupon 91282CJR3 2,100,000.00 UNITED STATES TREASURY 3.75 12/31/2028 39,375.00 39,375.00 12/31/2026 Coupon 91282CKX8 1,000,000.00 UNITED STATES TREASURY 4.25 06/30/2029 21,250.00 21,250.00 12/31/2026 Coupon 91282CNK3 1,200,000.00 UNITED STATES TREASURY 3.875 06/30/2030 23,250.00 23,250.00 ATTACHMENT A Page 50 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount December 2026
Total 1,265,210.03 243,512.38 1,508,722.41
JANUARY 2027
01/04/2027 Coupon 74456QCX2 750,000.00 PUBLIC SERVICE ELECTRIC AND GAS CO 4.2 01/01/2031 15,750.00 15,750.00
01/08/2027 Coupon 14913UBH2 880,000.00 CATERPILLAR FINANCIAL SERVICES CORP 4.15 01/08/2031 18,260.00 18,260.00
01/11/2027 Coupon 89236TPH2 475,000.00 TOYOTA MOTOR CREDIT CORP 4.2 01/10/2031 9,975.00 9,975.00 01/15/2027 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 01/15/2027 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 01/15/2027 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 01/15/2027 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 01/15/2027 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 1,934.42 1,934.42 01/15/2027 Principal Paydown 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 32,262.47 32,262.47 01/15/2027 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 1,096.71 1,096.71 01/15/2027 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 24,920.93 24,920.93 01/15/2027 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,621.50 1,621.50 01/15/2027 Principal Paydown 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 3,854.24 3,854.24 01/15/2027 Coupon 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 34.11 34.11 01/15/2027 Effective Maturity 58770JAD6 226,056.68 MBALT 2024-A A3 5.32 01/18/2028 7,694.90 7,694.90 01/15/2027 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 1,809.34 1,809.34 01/15/2027 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 24,458.58 24,458.58 01/15/2027 Coupon 756109AX2 1,000,000.00 REALTY INCOME CORP 3.25 01/15/2031 16,250.00 16,250.00 01/15/2027 Coupon 828807DK0 1,000,000.00 SIMON PROPERTY GROUP LP 2.65 07/15/2030 13,250.00 13,250.00 01/15/2027 Coupon 87612EBM7 535,000.00 TARGET CORP 1.95 01/15/2027 5,216.25 5,216.25 01/15/2027 Final Maturity 87612EBM7 535,000.00 TARGET CORP 1.95 01/15/2027 535,000.00 535,000.00 01/15/2027 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 1,760.79 1,760.79 01/15/2027 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 27,507.26 27,507.26 01/15/2027 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 01/18/2027 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,112.21 1,112.21 01/18/2027 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 18,006.30 18,006.30 01/18/2027 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 524.50 524.50 ATTACHMENT A Page 51 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 01/18/2027 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 10,979.96 10,979.96 01/19/2027 Coupon 713448FX1 830,000.00 PEPSICO INC 4.5 07/17/2029 18,675.00 18,675.00 01/20/2027 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 1,082.31 1,082.31 01/20/2027 Principal Paydown 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 61,847.73 61,847.73 01/21/2027 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,168.56 1,168.56 01/21/2027 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 27,415.44 27,415.44 01/25/2027 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 760.54 760.54 01/25/2027 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 15,490.37 15,490.37 01/25/2027 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 1,818.75 1,818.75 01/25/2027 Principal Paydown 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 257,196.48 257,196.48 01/25/2027 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 01/25/2027 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 01/25/2027 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 01/25/2027 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 01/25/2027 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 01/25/2027 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 01/25/2027 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 01/25/2027 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 01/25/2027 Coupon 46647PAM8 1,000,000.00 JPMORGAN CHASE & CO 3.509 01/23/2029 17,545.00 17,545.00 01/25/2027 Coupon 95000U4D2 580,000.00 WELLS FARGO & CO 4.182 01/23/2030 12,127.80 12,127.80 January 2027 Total 1,046,634.68 174,267.92 1,220,902.60 FEBRUARY 2027
02/01/2027 Coupon 13063EGT7 965,000.00 CALIFORNIA STATE 4.5 08/01/2029 21,712.50 21,712.50 02/01/2027 Coupon 91282CFB2 600,000.00 UNITED STATES TREASURY 2.75 07/31/2027 8,250.00 8,250.00 02/01/2027 Coupon 91282CGH8 2,500,000.00 UNITED STATES TREASURY 3.5 01/31/2028 43,750.00 43,750.00 02/01/2027 Coupon 91282CJW2 1,500,000.00 UNITED STATES TREASURY 4.0 01/31/2029 30,000.00 30,000.00 02/01/2027 Coupon 91282CMG3 1,000,000.00 UNITED STATES TREASURY 4.25 01/31/2030 21,250.00 21,250.00 02/08/2027 Coupon 63743HFX5 1,000,000.00 NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP 4.95 02/07/2030 24,750.00 24,750.00
02/12/2027 Coupon 92826CAZ5 590,000.00 VISA INC 4.1 02/12/2031 12,095.00 12,095.00 02/15/2027 Coupon 05522RDJ4 460,000.00 BACCT 2024-1 A 4.93 05/15/2029 1,889.83 1,889.83 02/15/2027 Coupon 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 1,037.50 1,037.50 ATTACHMENT A Page 52 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 02/15/2027 Principal Paydown 437921AD1 300,000.00 HAROT 252 A3 4.15 10/15/2029 8,843.12 8,843.12 02/15/2027 Coupon 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 1,818.27 1,818.27 02/15/2027 Principal Paydown 44935CAD3 575,000.00 HART 2025-A A3 4.32 10/15/2029 31,951.74 31,951.74 02/15/2027 Coupon 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 988.72 988.72 02/15/2027 Principal Paydown 47786WAD2 463,293.33 JDOT 2024-B A3 5.2 03/15/2029 22,584.00 22,584.00 02/15/2027 Coupon 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 1,607.91 1,607.91 02/15/2027 Principal Paydown 47800DAD6 460,000.00 JDOT 2025 A3 4.23 09/17/2029 31,378.84 31,378.84 02/15/2027 Coupon 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 1,711.92 1,711.92 02/15/2027 Principal Paydown 58773DAD6 545,000.00 MBART 2025-1 A3 4.78 12/17/2029 24,258.66 24,258.66 02/15/2027 Coupon 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 1,654.43 1,654.43 02/15/2027 Principal Paydown 89240JAD3 565,000.00 TAOT 2025-A A3 4.64 08/15/2029 27,228.97 27,228.97 02/16/2027 Coupon 02079KBK2 1,000,000.00 ALPHABET INC 4.1 02/15/2031 20,500.00 20,500.00 02/16/2027 Coupon 02582JKH2 720,000.00 AMXCA 2024-1 A 5.23 04/16/2029 3,138.00 3,138.00 02/16/2027 Coupon 02582JKP4 790,000.00 AMXCA 2025-2 A 4.28 04/15/2030 2,817.67 2,817.67 02/16/2027 Coupon 171239AL0 505,000.00 CHUBB INA HOLDINGS LLC 4.65 08/15/2029 11,741.25 11,741.25 02/16/2027 Coupon 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 1,042.89 1,042.89 02/16/2027 Principal Paydown 362955AD8 375,000.00 GMCAR 2025-1 A3 4.62 12/17/2029 16,935.10 16,935.10 02/16/2027 Coupon 92970QAE5 515,000.00 WFCIT 2024-2 A 4.29 10/15/2029 1,841.13 1,841.13 02/18/2027 Coupon 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 476.28 476.28 02/18/2027 Principal Paydown 437930AC4 244,972.46 HAROT 2024-2 A3 5.27 11/20/2028 10,823.96 10,823.96 02/22/2027 Coupon 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 846.26 846.26 02/22/2027 Principal Paydown 362962AD4 440,000.00 GMALT 2025-2 A3 4.58 05/22/2028 50,058.48 50,058.48 02/22/2027 Coupon 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 1,064.15 1,064.15 02/22/2027 Principal Paydown 43813YAC6 554,365.95 HAROT 2024-3 A3 4.57 03/21/2029 26,943.53 26,943.53 02/25/2027 Coupon 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 693.68 693.68 02/25/2027 Principal Paydown 096919AD7 325,890.73 BMWOT 2024-A A3 5.18 02/26/2029 15,309.07 15,309.07 02/25/2027 Coupon 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 1,127.75 1,127.75 02/25/2027 Principal Paydown 3137BXQY1 1,000,000.00 FHMS K-064 A2 3.224 03/25/2027 280,634.62 280,634.62 02/25/2027 Coupon 3137F83Q4 2,000,000.00 FHMS K-121 A2 1.547 10/25/2030 2,578.33 2,578.33 02/25/2027 Coupon 3137FEZU7 1,200,000.00 FHMS K-076 A2 3.9 04/25/2028 3,900.00 3,900.00 02/25/2027 Coupon 3137FGR31 1,300,000.00 FHMS K-078 A2 3.854 06/25/2028 4,175.17 4,175.17 02/25/2027 Coupon 3137FJKE8 600,000.00 FHMS K-082 A2 3.92 09/25/2028 1,960.00 1,960.00 ATTACHMENT A Page 53 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

CASH FLOW REPORT
Payment Date Transaction Type CUSIP Quantity Security Description Principal Amount Income Total Amount 02/25/2027 Coupon 3137FLMV3 1,000,000.00 FHMS K-090 A2 3.422 02/25/2029 2,851.67 2,851.67 02/25/2027 Coupon 3137FRUT6 1,000,000.00 FHMS K-106 A2 2.069 01/25/2030 1,724.17 1,724.17 02/25/2027 Coupon 3137FXZ35 1,000,000.00 FHMS K-127 A2 2.108 01/25/2031 1,756.67 1,756.67 02/25/2027 Coupon 3137H5YC5 1,500,000.00 FHMS K-748 A2 2.26 01/25/2029 2,825.00 2,825.00 02/26/2027 Coupon 17275RBR2 490,000.00 CISCO SYSTEMS INC 4.85 02/26/2029 11,882.50 11,882.50 February 2027
Total 546,950.08 251,458.63 798,408.71
Grand Total 372,521,691.31 11,040,111.03 2,795,679.35 13,835,790.38 ATTACHMENT A Page 54 of 190
City of Brea | Account #120 | As of March 31, 2026
Execution Time: 04/03/2026 08:40:47 AM Chandler Asset Management | [email protected] | www.chandlerasset.com | 800.317.4747

Source ICE Data Indices, LLC (“ICE”), used with permission. ICE PERMITS USE OF THE ICE INDICES AND RELATED DATA ON AN “AS IS” BASIS; ICE, ITS AFFILIATES AND

Ratings: Ratings information have been provided by Moody’s, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy.

BENCHMARK INDEX & DISCLOSURES
Benchmark Disclosure
ICE BofA 1-5 Yr US Treasury & Agency
Index
The ICE BofA 1-5 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody’s, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies.

ATTACHMENT A Page 56 of 190

CITY OF BREA
ATTN.: CITY MANAGER1 CIVIC CENTER CIRCLEBREA, CA 92821-5792 00206901 30- -01-B -62C-094-010102 -11-02877-01Questions?If you have any questions regarding your account or thisstatement, please contact your Account Manager.Account Manager:RODION BUTYRSKI18300 VON KARMANSUITE 500IRVINE CA 92612Phone: 949-224-7211E-mail: [email protected] Number: 6746050899PARS/CITY OF BREA 115P-PENSIONCONSOLIDATEDThis statement is for the period from March 1, 2026 to March 31, 2026 TDTTDFAADDDTDTAAAADFFTDFTFTTTAFAAFFDADFDTTTFAADFDFFTFADAAAAAAFTFT00000002069 000638155335339 P

ATTACHMENT A

Page 57 of 190 ends

Brea City CouncilApril 21, 2026

Brea City Council
April 21, 2026