M E M O R A N D U M
November 19, 2025
TO: City Clerk
FROM: Kim Sitton
Finance Director
SUBJECT: Monthly Fiscal Report, September 2025
Pursuant to CMC Section 2.28.010 (D) the attached report provides an accounting of all receipts, disbursements, and fund balances for the month of September 2025, subject to final audit.
Prepared By: Reviewed By:
_______________________________ _______________________________ Financial Analyst Accounting Manager
Respectfully submitted:
_______________________________ _______________________________ Finance Director Assistant City Manager
_______________________________
City Treasurer
Attachment
Docusign Envelope ID: D2C9D6BF-2236-4EEA-AB3B-E5935D0DE20B
BEGINNING ENDING
DESCRIPTION BALANCE RECEIPTS DISBURSEMENTS BALANCE
Balance Per Bank - Bank of America $ 6,348,349.93 $ 66,093,916.93 $ 70,454,822.93 $ 1,987,443.93 Deposits in Transit 1,872,714.39 1,872,714.39 2,755,293.79 Outstanding Checks (4,270,592.87) 908,415.14 (908,415.14) Fiscal Agents 57,121,565.78 26,245,130.53 44,472,435.94 Developer Escrow Accounts 2,529,523.58
2,755,293.79
4,270,592.87
13,596,000.69
2,529,523.58
Investments
Chandler Investment- City Account 409,627,542.13 18,091,839.65 36,681,801.94 391,037,579.84 Chandler Investment -Pension Trust Fund 44,239,504.37 219,519.36 44,459,023.73 LAIF 28,239,871.73 30,100,000.00 19,800,000.00 38,539,871.73 Investments Subtotal 482,106,918.23 48,411,359.01 56,481,801.94 474,036,475.30 Change Fund 10,248.00 10,248.00
Returned Checks 2,437.29 69,603.94 64,242.68 7,798.55
Credit Card Reconciling Items- Fees (2,678.99) 2,678.99 2,793.41 (2,793.41) TOTAL $ 545,718,485.34 $ 135,199,446.22 $ 156,029,921.02 $ 524,888,010.54 * For informational purpose only
September 30, 2025
CITY OF CORONA
Receipts and Disbursements*
Docusign Envelope ID: D2C9D6BF-2236-4EEA-AB3B-E5935D0DE20B
ENDING DEPOSITS OUTSTANDING MISCELLANEOUS RECONCILED
ACCOUNTS BANK BAL IN TRANSIT CHECKS RECONCILING ITEMS BALANCES LAIF $ 38,539,871.73 $ 38,539,871.73
Chandler Investment- City Account $ 391,037,579.84 $ 391,037,579.84 Chandler Investment -Pension Trust Fund $ 44,459,023.73 $ 44,459,023.73 Investment Total 474,036,475.30 474,036,475.30
General Account - Bank of America 1,592,180.01 2,524,845.85 (782,703.28) 5,005.14 3,339,327.72 Worker's Comp Account - Bank of America 395,263.92 230,447.94 (125,711.86) 500,000.00 Fiscal Agent Accounts 44,472,435.94 44,472,435.94
Escrow Account 2,529,523.58 2,529,523.58
Cashiers Change 10,248.00 10,248.00
BALANCE PER BOOKS OF CITY TREASURER
& FINANCE DIRECTOR $ 523,036,126.75 $ 2,755,293.79 $ (908,415.14) $ 5,005.14 $ 524,888,010.54 Subject to final audit
CITY OF CORONA
Cash and Investment Status Report
September 30, 2025
Docusign Envelope ID: D2C9D6BF-2236-4EEA-AB3B-E5935D0DE20B General Fund $ 173,885,930.80
Special Revenue Funds
Gas Tax 14,695,510.03
Measure A 18,092,830.30
Trip Reduction 2,242,492.26
Asset Forfeiture 427,268.98
Development 30,849,875.31
Residential Refuse/Recycling 45,749.53
Landscape and Streetlight Maintenance 28,285,456.90
Other Grants and Endowments 11,404,752.67 106,043,935.98 Debt Service Funds
Public Financing Authority 701.15 701.15
Capital Project Funds
Housing/Community Development 930,544.79
Planned Local Drainage 270,143.18
Other Grants (2,961,895.15)
Public Facility Project (52,848.57)
Corona Housing Authority 22,420,764.68 20,606,708.93
Enterprise Funds
Water Utility 40,737,247.72
Water Reclamation Utility 56,866,965.82
Transit 863,535.66
Electric Utility 32,447,348.15
Airport 2,153,983.81 133,069,081.16
Internal Service Funds
Fleet Operations 1,504,446.22
Workers' Compensation 23,098,719.46
Liability Risk 2,721,240.63
Warehouse Services 1,125,677.32
Information Technology 12,323,750.10 40,773,833.73
Fiduciary Funds
AD & CFD Bond Funds 43,319,264.79
AB109 PACT -
Successor Agency 7,188,554.00 50,507,818.79
Total All Funds 524,888,010.54 $
Subject to final audit
CITY OF CORONA
Cash Balance By Fund
September 30, 2025
Docusign Envelope ID: D2C9D6BF-2236-4EEA-AB3B-E5935D0DE20B
MARKET BOOK PERCENT OF
INVESTMENTS PAR VALUE VALUE VALUE PORTFOLIO
ABS 44,990,000.00 43,361,495.07 42,899,211.65 9.05%
Agency 10,800,000.00 10,829,077.04 10,767,170.00 2.27%
CMO 47,415,000.00 46,438,448.29 45,001,932.31 9.49%
Pension Trust 724,475.58 58,127,386.28 44,459,023.73 9.38% Receivable 300,315.21 300,315.21 300,315.21 0.06%
Corporate 107,057,000.00 107,599,547.04 105,744,514.74 22.31% LAIF 35,039,871.73 35,039,871.73 35,039,871.73 7.39%
Money Market Fund FI 1,986,637.23 1,986,637.23 1,986,637.23 0.42% Municipal Bonds 4,395,000.00 4,509,797.40 4,418,161.65 0.93% Supranational 21,690,000.00 21,656,192.29 21,544,534.65 4.54% US Treasury 162,620,000.00 163,828,231.52 161,875,102.40 34.15% TOTAL PORTFOLIO $ 437,018,299.75 493,676,999.09 $ 100.00% 474,036,475.30 Subject to final audit
CITY OF CORONA
Investment Portfolio Report
September 30, 2025
Docusign Envelope ID: D2C9D6BF-2236-4EEA-AB3B-E5935D0DE20B