M E M O R A N D U M
February 18, 2026
TO:
FROM:
SUBJECT:
City Clerk
Bruce Foltz
Finance Director
Monthly Fiscal Report, December 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 December 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: A8D263A4-B467-4B83-B12F-C24992C08E35
BEGINNING ENDING
DESCRIPTION BALANCE RECEIPTS DISBURSEMENTS BALANCE
Balance Per Bank - Bank of America $ 7,847,087.10 $ 65,494,594.55 $ 64,914,942.59 $ 8,426,739.06 Deposits in Transit 607,926.45 607,926.45 1,344,007.48
Outstanding Checks (2,004,394.99) 1,750,921.32 (1,750,921.32) Fiscal Agents 110,781,962.02 3,382,192.12 107,773,281.95 Developer Escrow Accounts 2,529,523.58
1,344,007.48
2,004,394.99
373,512.05
2,529,523.58
Investments
Chandler Investment- City Account 377,571,457.42 6,806,737.41 5,330,539.95 379,047,654.88 Chandler Investment -Pension Trust Fund 44,531,757.21 435,724.40 44,967,481.61 LAIF 43,052,170.88 30,100,000.00 22,700,000.00 50,452,170.88 Investments Subtotal 465,155,385.51 37,342,461.81 28,030,539.95 474,467,307.37 Change Fund 10,248.00 10,248.00
Returned Checks 35,288.20 57,440.91 71,407.51 21,321.60 Credit Card Reconciling Items- Fees (2,427.21) 2,427.21 2,559.83 (2,559.83) TOTAL $ 584,960,598.66 $ 106,618,839.00 $ 98,760,489.77 $ 592,818,947.89 * For informational purpose only
CITY OF CORONA
Receipts and Disbursements*
December 31, 2025
Docusign Envelope ID: A8D263A4-B467-4B83-B12F-C24992C08E35
ENDING DEPOSITS OUTSTANDING MISCELLANEOUS RECONCILED
ACCOUNTS BANK BAL IN TRANSIT CHECKS RECONCILING ITEMS BALANCES LAIF $ 50,452,170.88 $ 50,452,170.88
Chandler Investment- City Account $ 379,047,654.88 $ 379,047,654.88 Chandler Investment -Pension Trust Fund $ 44,967,481.61 $ 44,967,481.61 Investment Total 474,467,307.37 474,467,307.37
General Account - Bank of America 8,002,407.98 1,102,046.98 (1,584,629.74) 18,761.77 7,538,586.99 Worker's Comp Account - Bank of America 424,331.08 241,960.50 (166,291.58) 500,000.00 Fiscal Agent Accounts 107,773,281.95 107,773,281.95
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 $ 593,207,099.96 $ 1,344,007.48 $ (1,750,921.32) $ 18,761.77 $ 592,818,947.89 Subject to final audit
CITY OF CORONA
Cash and Investment Status Report
December 31, 2025
Docusign Envelope ID: A8D263A4-B467-4B83-B12F-C24992C08E35 General Fund $ 207,235,200.19
Special Revenue Funds
Gas Tax 15,571,045.13
Measure A 19,463,748.14
Trip Reduction 2,295,383.74
Asset Forfeiture 425,616.64
Development 33,075,152.17
Residential Refuse/Recycling 77,500.43
Landscape and Streetlight Maintenance 26,759,211.66
Other Grants and Endowments 106,919,274.19 9,251,616.28 Debt Service Funds
Public Financing Authority 6,363.70 6,363.70
Capital Project Funds
Housing/Community Development (961,441.87)
Planned Local Drainage (1,939.81)
Other Grants (32,968,972.80)
Public Facility Project (430,501.00)
Corona Housing Authority (19,347,494.38) 15,015,361.10
Enterprise Funds
Water Utility 92,681,842.67
Water Reclamation Utility 83,058,558.66
Transit 368,096.25
Electric Utility 34,674,139.31
Airport 2,229,737.44 213,012,374.33
Internal Service Funds
Fleet Operations 4,526,908.59
Workers' Compensation 23,525,461.73
Liability Risk 2,652,147.57
Warehouse Services 1,056,520.07
Information Technology 43,914,340.90 12,153,302.94
Fiduciary Funds
AD & CFD Bond Funds 35,450,982.32
AB109 PACT -
Successor Agency 5,627,906.64 41,078,888.96
Total All Funds $ 592,818,947.89
Subject to final audit
CITY OF CORONA
Cash Balance By Fund
December 31, 2025
Docusign Envelope ID: A8D263A4-B467-4B83-B12F-C24992C08E35
MARKET BOOK PERCENT OF
INVESTMENTS PAR VALUE VALUE VALUE PORTFOLIO
ABS 43,980,000.00 41,117,791.28 40,709,224.22 8.58%
Agency 6,500,000.00 6,563,242.50 6,480,115.00 1.37%
CMO 47,415,000.00 46,571,245.92 44,958,923.50 9.48%
Pension Trust 674,341.36 59,303,579.76 44,967,481.61 9.48% Receivable 412,876.91 412,876.91 412,876.91 0.09%
Corporate 101,337,000.00 101,867,526.58 100,311,121.44 21.14% LAIF 50,452,170.88 50,452,170.88 50,452,170.88 10.63%
Money Market Fund FI 2,311,907.14 2,311,907.14 2,311,907.14 0.49% Municipal Bonds 4,395,000.00 4,503,556.50 4,418,161.65 0.93% Supranational 15,390,000.00 15,433,437.60 15,272,173.80 3.22% US Treasury 164,870,000.00 166,387,253.90 164,173,151.22 34.60% TOTAL PORTFOLIO $ 437,738,296.29 494,924,588.97 $ 474,467,307.37 100.00% Subject to final audit
CITY OF CORONA
Investment Portfolio Report
December 31, 2025
Docusign Envelope ID: A8D263A4-B467-4B83-B12F-C24992C08E35