M E M O R A N D U M
January 7, 2026
TO: City Clerk
FROM: Kim Sitton
Finance Director
SUBJECT: Monthly Fiscal Report, October 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 October 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: 4F594A71-8037-4A70-B627-857BBD08235C
BEGINNING ENDING
DESCRIPTION BALANCE RECEIPTS DISBURSEMENTS BALANCE
Balance Per Bank - Bank of America $ 1,987,443.93 $ 66,522,462.90 $ 61,561,045.38 $ 6,948,861.45 Deposits in Transit 1,923,373.59 1,923,373.59 1,393,567.22 Outstanding Checks (908,415.14) 3,071,026.18 (3,071,026.18) Fiscal Agents 44,472,435.94 78,176,524.68 126,194,209.84 Developer Escrow Accounts 2,529,523.58
1,393,567.22
908,415.14
159,898,298.58
2,529,523.58
Investments
Chandler Investment- City Account 394,537,579.84 43,590,238.34 42,194,901.49 395,932,916.69 Chandler Investment -Pension Trust Fund 44,459,023.73 36,019.84 44,495,043.57 LAIF 35,039,871.73 27,112,299.15 22,800,000.00 39,352,170.88 Investments Subtotal 474,036,475.30 70,738,557.33 64,994,901.49 479,780,131.14 Change Fund 10,248.00 10,248.00
Returned Checks 7,798.55 91,504.43 52,240.66 47,062.32
Credit Card Reconciling Items- Fees (2,793.41) 2,793.41 2,822.56 (2,822.56) TOTAL $ 524,056,090.34 $ 299,555,599.01 $ 209,781,934.54 $ 613,829,754.81 * For informational purpose only
CITY OF CORONA
Receipts and Disbursements*
October 31, 2025
Docusign Envelope ID: 4F594A71-8037-4A70-B627-857BBD08235C
ENDING DEPOSITS OUTSTANDING MISCELLANEOUS RECONCILED
ACCOUNTS BANK BAL IN TRANSIT CHECKS RECONCILING ITEMS BALANCES LAIF 39,352,170.88 $ $ 39,352,170.88
Chandler Investment- City Account 395,932,916.69 $ $ 395,932,916.69 Chandler Investment -Pension Trust Fund 44,495,043.57 $ $ 44,495,043.57 Investment Total 479,780,131.14 479,780,131.14
General Account - Bank of America 6,461,110.41 1,268,904.15 (2,958,612.07) 44,239.76 4,815,642.25 Worker's Comp Account - Bank of America 487,751.04 124,663.07 (112,414.11) 500,000.00 Fiscal Agent Accounts 126,194,209.84 126,194,209.84
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 $ 615,462,974.01 $ 1,393,567.22 $ (3,071,026.18) $ 44,239.76 $ 613,829,754.81 Subject to final audit
CITY OF CORONA
Cash and Investment Status Report
October 31, 2025
Docusign Envelope ID: 4F594A71-8037-4A70-B627-857BBD08235C General Fund $ 206,757,613.50
Special Revenue Funds
Gas Tax 15,157,009.29
Measure A 18,503,683.51
Trip Reduction 2,240,586.79
Asset Forfeiture 425,600.30
Development 30,986,753.93
Residential Refuse/Recycling 82,598.70
Landscape and Streetlight Maintenance 27,619,103.54
Other Grants and Endowments 105,152,819.73 10,137,483.67 Debt Service Funds
Public Financing Authority 1,864,627.38 1,864,627.38
Capital Project Funds
Housing/Community Development (824,714.85)
Planned Local Drainage 163,096.73
Other Grants (30,334,027.69)
Public Facility Project (116,300.12)
Corona Housing Authority (8,712,263.89) 22,399,682.04
Enterprise Funds
Water Utility 91,783,616.52
Water Reclamation Utility 91,249,242.40
Transit 684,747.27
Electric Utility 33,261,423.25
Airport 2,177,205.55 219,156,234.99
Internal Service Funds
Fleet Operations 913,683.78
Workers' Compensation 23,215,005.07
Liability Risk 2,690,505.66
Warehouse Services 1,102,408.97
Information Technology 38,987,831.56 11,066,228.08
Fiduciary Funds
AD & CFD Bond Funds 43,467,951.31
AB109 PACT -
Successor Agency 50,622,891.54 7,154,940.23
Total All Funds $ 613,829,754.81
Subject to final audit
CITY OF CORONA
Cash Balance By Fund
October 31, 2025
Docusign Envelope ID: 4F594A71-8037-4A70-B627-857BBD08235C
MARKET BOOK PERCENT OF
INVESTMENTS PAR VALUE VALUE VALUE PORTFOLIO
ABS 43,980,000.00 42,649,669.93 42,247,468.65 8.81%
Agency 6,500,000.00 6,553,041.00 6,480,115.00 1.35%
CMO 47,415,000.00 46,488,501.48 44,995,496.36 9.38%
Pension Trust 760,495.42 58,619,026.87 44,495,043.57 9.27% Receivable 123,698.72 123,698.72 123,698.72 0.03%
Corporate 101,337,000.00 101,632,682.22 100,095,631.44 20.86% LAIF 39,352,170.88 39,352,170.88 39,352,170.88 8.20%
Money Market Fund FI 21,606,922.18 21,606,922.18 21,606,922.18 4.50% Municipal Bonds 4,395,000.00 4,507,120.85 4,418,161.65 0.92% Supranational 15,390,000.00 15,397,773.57 15,272,173.80 3.18% US Treasury 161,370,000.00 162,737,776.87 160,693,248.88 33.49% TOTAL PORTFOLIO $ 442,230,287.20 499,668,384.56 $ 100.00% 479,780,131.14 Subject to final audit
CITY OF CORONA
Investment Portfolio Report
October 31, 2025
Docusign Envelope ID: 4F594A71-8037-4A70-B627-857BBD08235C