Agenda packet — Eastvale City Council, December 10, 2025 (part 3 of 7)

366
Check Number Check Date Amount
Inv 9197-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 88.48311-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/07/10/2025-08/07/2025 Inv 9197-JUL25 Total 88.48
Inv 9200-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 79.83422-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 09/02/2025 79.83451-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9200-AUG25 Total 159.66
Inv 9254-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 82.95200-510-6372ELECTRICAL SVC STREET LIGHT/07/21/2025-08/20/2025 Inv 9254-JUL25 Total 82.95
Inv 9302-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 53.46430-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9302-AUG25 Total 53.46
Inv 9310-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 48.96449-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9310-AUG25 Total 48.96
Inv 9349-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 253.58200-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/07/21/2025-08/20/2025 Inv 9349-JUL25 Total 253.58
Inv 9416-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 50.07476-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9416-AUG25 Total 50.07
Inv 9425-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 43.95451-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 09/02/2025 43.95422-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9425-AUG25 Total 87.90

Page 108 ends

367
Check Number Check Date Amount
Inv 9517-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 174.84200-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/ST LIGHT/06/27/2025-07/29/2025 Inv 9517-JUL25 Total 174.84
Inv 9536-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 57.75424-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9536-AUG25 Total 57.75
Inv 9539-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 66.19440-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9539-AUG25 Total 66.19
Inv 9568-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 192.35200-510-6372ELECTRICAL SVC STREET LIGHT/07/21/2025-08/20/2025 Inv 9568-JUL25 Total 192.35
Inv 9606-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 154.40200-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/06/27/2025-07/29/2025 Inv 9606-JUL25 Total 154.40
Inv 9657-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 162.33431-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9657-AUG25 Total 162.33
Inv 9658-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 57.39448-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9658-AUG25 Total 57.39
Inv 9668-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 34.70308-510-6372ELECTRICAL SVC STREET LIGHT/06/30/2025-07/30/2025 08/21/2025 34.71307-510-6372ELECTRICAL SVC STREET LIGHT/06/30/2025-07/30/2025 Inv 9668-JUL25 Total 69.41
Inv 9673-JUL25
Line Item Date Line Item Description Line Item Account

Page 109 ends

368
Check Number Check Date Amount
08/21/2025 27.92200-510-6372ELECTRICAL SVC STREET LIGHT/07/21/2025-08/20/2025 Inv 9673-JUL25 Total 27.92
Inv 9708-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 23.66410-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9708-AUG25 Total 23.66
Inv 9756-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 52.98307-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/06/30/2025-07/30/2025 08/21/2025 52.99308-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/06/30/2025-07/30/2025 Inv 9756-JUL25 Total 105.97
Inv 9778-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 106.34444-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9778-AUG25 Total 106.34
Inv 9779-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 25.12483-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9779-AUG25 Total 25.12
Inv 9823-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 23.09465-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 09/02/2025 23.10480-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9823-AUG25 Total 46.19
Inv 9896-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 88.96444-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9896-AUG25 Total 88.96
Inv 9898-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 25.12409-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25 Inv 9898-AUG25 Total 25.12
Inv 9936-AUG25
Line Item Date Line Item Description Line Item Account
09/02/2025 27.78488-510-6372ELECTRICAL SVC STREET LIGHT/08/01/25-08/31/25

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369
Check Number Check Date Amount
Inv 9936-AUG25 Total 27.78
Inv 9939-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 164.87305-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/06/27/2025-07/29/2025 Inv 9939-JUL25 Total 164.87
Inv 9976-JUL25
Line Item Date Line Item Description Line Item Account
08/21/2025 49.76312-510-6372ELECTRICAL SVC STREET LIGHT/07/10/2025-08/07/2025 Inv 9976-JUL25 Total 49.76
Inv 9977-AUG25
Line Item Date Line Item Description Line Item Account
08/22/2025 18.31200-510-6372ELECTRICAL SVC TRAFFIC SIGNAL/07/24/25-08/21/25 Inv 9977-AUG25 Total 18.31
3125 Total: 45,470.69
45,470.69SCE001 - SOUTHERN CALIFORNIA EDISON Total:

SHR001 - SHRED-IT USA LLC, SHRED-IT US JV LLC Line Item Account 100-295-6490 24916 09/17/2025
Inv 8011697249
Line Item Date Line Item Description Line Item Account
08/18/2025 1,273.50100-290-6490SHRED IT SVCS/07.15.25 - 08.12.25 Inv 8011697249 Total 1,273.50
24916 Total: 1,273.50
1,273.50SHR001 - SHRED-IT USA LLC, SHRED-IT US JV LLC Total:

SHU003 - SHUSTER ADVISORY GROUP, LLC Line Item Account
24917 09/17/2025
Inv 9283
Line Item Date Line Item Description Line Item Account
08/31/2025 250.00100-220-6490ADVISORY FEE 457(B)/AUG 2025 Inv 9283 Total 250.00
24917 Total: 250.00
250.00SHU003 - SHUSTER ADVISORY GROUP, LLC Total:

Page 111 ends

370
Check Number Check Date Amount
SIG003 - SIGMA BEST CALIFORNIA INC Line Item Account
24843 09/03/2025
Inv REFTA-10598
Line Item Date Line Item Description Line Item Account
05/19/2025 1,592.92800-000-2305REF/TA-10598/RES ADD/6912 CEDAR CREEK/FINALED Inv REFTA-10598 Total 1,592.92
24843 Total: 1,592.92
1,592.92SIG003 - SIGMA BEST CALIFORNIA INC Total:

SOL006 - SOLOPROTECT US, LLC Line Item Account
24918 09/17/2025
Inv INV1909574
Line Item Date Line Item Description Line Item Account
09/01/2025 45.00100-330-6490CODE SAFETY ALERT BUTTON/SEP 2025 Inv INV1909574 Total 45.00
24918 Total: 45.00

45.00SOL006 - SOLOPROTECT US, LLC Total:

SOU003 - SOUTHERN CALIFORNIA NEWS GROUP, CALIFORNIA NEWSPAPER PARTNERSHIP Line Item Account 24919 09/17/2025
Inv 0011745292
Line Item Date Line Item Description Line Item Account
08/03/2025 330.32100-120-6510PUBLIC NOTICE/LAND USE CODE/PLN25-20033 Inv 0011745292 Total 330.32
Inv 0011748481
Line Item Date Line Item Description Line Item Account
08/01/2025 268.00100-400-6510PUBLIC NOTICE/BMW POLICE MOTORCYCLES Inv 0011748481 Total 268.00
Inv 0011749246
Line Item Date Line Item Description Line Item Account
08/03/2025 261.77100-720-6415PUBLIC NOTICE/EV HIGH ROOF FULL SIZE CARGO V AN Inv 0011749246 Total 261.77
Inv 0011749554
Line Item Date Line Item Description Line Item Account
08/10/2025 336.55100-120-6510PUBLIC NOTICE/PLANNING COMMISSION/PLN25-20031

Page 112 ends

371
Check Number Check Date Amount
Inv 0011749554 Total 336.55
Inv 0011750564
Line Item Date Line Item Description Line Item Account
08/17/2025 1,258.96200-510-6660PUBLIC NOTICE/NIB/2025 RESIDENTIAL SLURRY SEAL PROJECT Inv 0011750564 Total 1,258.96
Inv 0011751506
Line Item Date Line Item Description Line Item Account
08/19/2025 325.58100-120-6510PUBLIC NOTICE/ADOPTION OF ORDINANCES/25-07 & 25-08 Inv 0011751506 Total 325.58
Inv 0011751567
Line Item Date Line Item Description Line Item Account
08/19/2025 311.42100-120-6510PUBLIC NOTICE/INTRO ORDINANCES/25-09 25-10 & 25-11 Inv 0011751567 Total 311.42
24919 Total: 3,092.60
3,092.60SOU003 - SOUTHERN CALIFORNIA NEWS GROUP, CALIFORNIA NEWSPAPER PARTNERSHIP Total:

STA001 - STAPLES ADV ANTAGE Line Item Account
24920 09/17/2025
Inv 6038862298
Line Item Date Line Item Description Line Item Account
08/02/2025 689.58100-310-6590OFFICE CHAIRS/BLDG
Inv 6038862298 Total 689.58
Inv 6039332502
Line Item Date Line Item Description Line Item Account
08/09/2025 50.04100-310-6510OFFICE SUPPLIES/BLDG
Inv 6039332502 Total 50.04
24920 Total: 739.62
739.62STA001 - STAPLES ADV ANTAGE Total:

STA004 - STANTEC CONSULTING SERVICES Line Item Account 200-510-6490 24844 09/03/2025
Inv 2425453
Line Item Date Line Item Description Line Item Account
07/17/2025 4,200.00100-320-6615ROADMATRIX SYSTEM/07.01.25 - 06.30.26 Inv 2425453 Total 4,200.00

Page 113 ends

372
Check Number Check Date Amount
24844 Total: 4,200.00
4,200.00STA004 - STANTEC CONSULTING SERVICES Total:

STA013 - STATE DISBURSEMENT UNIT Line Item Account
3126 09/24/2025
Inv PR 09.11.2025
Line Item Date Line Item Description Line Item Account
09/11/2025 269.08100-000-2036INCOME WITHHOLDING ORDER - PR 09.11.2025 Inv PR 09.11.2025 Total 269.08
Inv PR 09.25.2025
Line Item Date Line Item Description Line Item Account
09/25/2025 269.08100-000-2036INCOME WITHHOLDING ORDER - PR 09.25.2025 Inv PR 09.25.2025 Total 269.08
3126 Total: 538.16
538.16STA013 - STATE DISBURSEMENT UNIT Total:

SUN012 - SUN, KUIGANG Line Item Account
24921 09/17/2025
Inv REFTA-10821
Line Item Date Line Item Description Line Item Account
08/26/2025 8,767.56800-000-2305REF/TA-10821/CUP/12518 SCHLEISMAN RD STE100/FINALED Inv REFTA-10821 Total 8,767.56
24921 Total: 8,767.56
8,767.56SUN012 - SUN, KUIGANG Total:

SWA002 - SWANSON, KIMBERLY Line Item Account
24922 09/17/2025
Inv REFTA-10793
Line Item Date Line Item Description Line Item Account
08/26/2025 721.85800-000-2305REF/TA-10793/RES ALT/13075 KISO CT/FINALED Inv REFTA-10793 Total 721.85
24922 Total: 721.85
721.85SWA002 - SWANSON, KIMBERLY Total:

Page 114 ends

373
Check Number Check Date Amount
TDI001 - TDI SIGNS Line Item Account
24845 09/03/2025
Inv REFTA-10485
Line Item Date Line Item Description Line Item Account
07/31/2025 1,080.27800-000-2305REF/TA-10485/SIGN PROGRAM/5984 ARCHIBALD A VE/ FINALED Inv REFTA-10485 Total 1,080.27
24845 Total: 1,080.27
1,080.27TDI001 - TDI SIGNS Total:

THE016 - THE LODGE HOMEOWNERS ASSOCIATION Line Item Account 24846 09/03/2025
Inv REFTA-10799
Line Item Date Line Item Description Line Item Account
08/04/2025 4,124.39800-000-2305REF/TA-10799/LANDSCAPE/SCHOLAR WAY & LIMONITE/CANCELED Inv REFTA-10799 Total 4,124.39
24846 Total: 4,124.39
4,124.39THE016 - THE LODGE HOMEOWNERS ASSOCIATION Total:

TRU003 - TRUEPOINT SOLUTIONS, LLC Line Item Account
24847 09/03/2025
Inv 4554
Line Item Date Line Item Description Line Item Account
08/05/2025 9,798.75100-311-6490ACCELA SOFTWARE SUPPORT SVCS/JUL 2025 Inv 4554 Total 9,798.75
24847 Total: 9,798.75
24923 09/17/2025
Inv 4729
Line Item Date Line Item Description Line Item Account
08/31/2025 1,998.75100-311-6490ACCELA SOFTWARE SUPPORT SVCS/AUG 2025 Inv 4729 Total 1,998.75
24923 Total: 1,998.75
11,797.50TRU003 - TRUEPOINT SOLUTIONS, LLC Total:

TRU006 - TRUE NORTH COMPLIANCE SERVICES INC Line Item Account

Page 115 ends

374
Check Number Check Date Amount
24924 09/17/2025
Inv 25-07-052
Line Item Date Line Item Description Line Item Account
08/01/2025 13,275.47100-310-6432PLAN REVIEW SVCS/FIXED FEE/JUL 2025 Inv 25-07-052 Total 13,275.47
24924 Total: 13,275.47
13,275.47TRU006 - TRUE NORTH COMPLIANCE SERVICES INC Total:

TYL001 - T.Y. LIN INTERNATIONAL Line Item Account
24805 09/03/2025
Inv 30102508215
Line Item Date Line Item Description Line Item Account
08/11/2025 13,666.82200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/03.29.25 - 04.25.25 08/11/2025 10,357.14200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/03.29.25 - 04.25.25 08/11/2025 3,165.00200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/03.29.25 - 04.25.25 08/11/2025 3,516.97200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/03.29.25 - 04.25.25 08/11/2025 137.22200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/03.29.25 - 04.25.25 Inv 30102508215 Total 30,843.15
Inv 30102508218
Line Item Date Line Item Description Line Item Account
08/11/2025 4,950.00200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/04.26.25 - 05.30.25 08/11/2025 680.00200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/04.26.25 - 05.30.25 08/11/2025 2,947.00200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/04.26.25 - 05.30.25 08/11/2025 790.40200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/04.26.25 - 05.30.25 08/11/2025 2,608.00200-510-6662LIMONITE GAP CLOSURE PEDESTRIAN BRIDGE/04.26.25 - 05.30.25 Inv 30102508218 Total 11,975.40
24805 Total: 42,818.55
42,818.55TYL001 - T.Y. LIN INTERNATIONAL Total:

UNI006 - UNITED PET CARE LLC Line Item Account
24925 09/17/2025
Inv AUG2025
Line Item Date Line Item Description Line Item Account
08/01/2025 204.00100-000-2080PET INSURANCE PREMIUMS/AUG 2025 Inv AUG2025 Total 204.00
24925 Total: 204.00
204.00UNI006 - UNITED PET CARE LLC Total:

Page 116 ends

375
Check Number Check Date Amount
VER001 - VERIZON WIRELESS Line Item Account 100-330-6376 3127 09/24/2025
Inv 6121384134
Line Item Date Line Item Description Line Item Account
08/18/2025 384.19100-330-6376CES HOTSPOTS/07.19.2025-08.18.2025 08/18/2025 78.03100-290-6376GENERAL/HOTSPOT/07.19.2025-08.18.2025 08/18/2025 40.01100-200-6376CITY MGR HOTSPOT/07.19.2025-08.18.2025 08/18/2025 20.02100-100-6376INTERNET /CITY COUNCIL/07.19.2025-08.18.2025 08/18/2025 98.89100-500-6376PW/ IPAD/07.19.2025-08.18.2025 08/18/2025 20.02100-290-6376(10) IPADS/CITY CLERK/07.19.2025-08.18.2025 08/18/2025 77.66100-210-6376CITY CELL/FINANCE/07.19.2025-08.18.2025 08/18/2025 38.01100-290-6376INTERNET LINE/BACKUP/07.19.2025-08.18.2025 08/18/2025 194.15100-330-6376CITY CELL/CES/07.19.2025-08.18.2025 08/18/2025 80.02100-311-6376COMM SFTY HOTSPOT/07.19.2025-08.18.2025 08/18/2025 185.81100-330-6376CITY CELL/CES VOLUNTEER/07.19.2025-08.18.2025 08/18/2025 77.66100-311-6376CITY CELL/COMM SFTY/07.19.2025-08.18.2025 08/18/2025 40.01100-295-6376INTERNET SIM/SECURITY GATE CAMERAS/07.19.2025-08.18.2025 08/18/2025 138.93100-310-6376BUILDING INSPECTOR CELL/07.19.2025-08.18.2025 08/18/2025 150.00100-240-6412MAUS 360 THE MDM/ ALL CITY CELLS/07.19.2025-08.18.2025 08/18/2025 273.02100-500-6376PUBLIC WORKS CELL/07.19.2025-08.18.2025 08/18/2025 40.01100-210-6376FINANCE HOTSPOT/07.19.2025-08.18.2025 08/18/2025 913.88200-510-6376STREET CAMERAS/V AR LOCATIONS/07.19.2025-08.18.2025 08/18/2025 38.83100-720-6376COMMUNITY SERVICES CELL/07.19.2025-08.18.2025 08/18/2025 20.02100-330-6376CITY CELL/CES VOLUNTEER/07.19.2025-08.18.2025 08/18/2025 40.01100-200-6376CITY CELL/CITY MANAGER/07.19.2025-08.18.2025 08/18/2025 20.02100-720-6376COMMUNITY SERVICES IPAD/07.19.2025-08.18.2025 08/18/2025 38.83100-260-6376COMMUNICATIONS CELL/07.19.2025-08.18.2025 08/18/2025 129.62100-320-6376CITY CELL/ENG/07.19.2025-08.18.2025 Inv 6121384134 Total 3,137.65
3127 Total: 3,137.65
3,137.65VER001 - VERIZON WIRELESS Total:

VER005 - VERIZON Line Item Account
24806 09/03/2025
Inv 342000068876
Line Item Date Line Item Description Line Item Account
07/01/2025 87.30100-311-6330VEHICLE TRACKING SUB/COMM SAFETY/JUN 2025 07/01/2025 31.90110-420-6330VEHICLE TRACKING SUB/FIRE/JUN 2025 07/01/2025 88.76100-330-6330VEHICLE TRACKING SUB/CES/JUN 2025 07/01/2025 47.85100-310-6330VEHICLE TRACKING SUB/BNS/JUN 2025 07/01/2025 127.60100-500-6330VEHICLE TRACKING SUB/PW/JUN 2025 Inv 342000068876 Total 383.41
24806 Total: 383.41
24848 09/03/2025

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376
Check Number Check Date Amount
Inv 626000073113
Line Item Date Line Item Description Line Item Account
08/01/2025 47.85100-310-6330VEHICLE TRACKING SUB/BNS/JUL 2025 08/01/2025 127.60100-500-6330VEHICLE TRACKING SUB/PW/JUL 2025 08/01/2025 88.76100-330-6330VEHICLE TRACKING SUB/CES/JUL 2025 08/01/2025 31.90110-420-6330VEHICLE TRACKING SUB/FIRE/JUL 2025 08/01/2025 87.30100-311-6330VEHICLE TRACKING SUB/COMM SAFETY/JUL 2025 Inv 626000073113 Total 383.41
24848 Total: 383.41
766.82VER005 - VERIZON Total:

VIS005 - VISUAL EDGE IT, INC. Line Item Account
24849 09/03/2025
Inv 24AR2819608
Line Item Date Line Item Description Line Item Account
07/23/2025 108.65100-240-6340COPIER MAINT/07.26.25 - 08.25.25 Inv 24AR2819608 Total 108.65
Inv 24AR2819609
Line Item Date Line Item Description Line Item Account
07/23/2025 142.02100-240-6340COPIER MAINT/07.26.25 - 08.25.25 Inv 24AR2819609 Total 142.02
Inv 24AR2868570
Line Item Date Line Item Description Line Item Account
08/12/2025 1,311.03100-240-6340COPIER MAINT/08.11.25 - 09.10.25 Inv 24AR2868570 Total 1,311.03
24849 Total: 1,561.70
24926 09/17/2025
Inv 24AR2896591
Line Item Date Line Item Description Line Item Account
08/25/2025 98.52100-240-6340COPIER MAINT/08.26.25 - 09.25.25 Inv 24AR2896591 Total 98.52
Inv 24AR2896592
Line Item Date Line Item Description Line Item Account
08/25/2025 150.20100-240-6340COPIER MAINT/08.26.25 - 09.25.25 Inv 24AR2896592 Total 150.20

Page 118 ends

377
Check Number Check Date Amount
24926 Total: 248.72
1,810.42VIS005 - VISUAL EDGE IT, INC. Total:

VIT001 - VITAL RECORDS HOLDINGS, LLC Line Item Account
24850 09/03/2025
Inv 5272512
Line Item Date Line Item Description Line Item Account
07/31/2025 20.32100-240-6490STORAGE FEES/RECORDS/JUL 2025 Inv 5272512 Total 20.32
24850 Total: 20.32

20.32VIT001 - VITAL RECORDS HOLDINGS, LLC Total:

VOY002 - VOYA RETIREMENT INSURANCE AND ANNUITY COMPANY Line Item Account 3128 09/24/2025
Inv 401A 09.11.2025
Line Item Date Line Item Description Line Item Account
09/11/2025 3,633.04100-000-2082VOYA 401(A) EMPLOYER MATCH - PR 09.11.2025 Inv 401A 09.11.2025 Total 3,633.04
Inv 401A 09.25.2025
Line Item Date Line Item Description Line Item Account
09/25/2025 3,299.97100-000-2082VOYA 401(A) EMPLOYER MATCH - PR 09.25.2025 Inv 401A 09.25.2025 Total 3,299.97
Inv 457 09.11.2025
Line Item Date Line Item Description Line Item Account
09/11/2025 626.64100-000-2072VOYA 457 LOAN REPAYMENT - PR 09.11.2025 09/11/2025 13,140.85100-000-2071VOYA 457 DEFERRED COMPENSATION - PR 09.11.2025 Inv 457 09.11.2025 Total 13,767.49
Inv 457 09.25.2025
Line Item Date Line Item Description Line Item Account
09/25/2025 626.64100-000-2072VOYA 457 LOAN REPAYMENT
09/25/2025 13,050.15100-000-2071VOYA 457 DEFERRED COMPENSATION - PR 09.25.2025 Inv 457 09.25.2025 Total 13,676.79
3128 Total: 34,377.29
34,377.29VOY002 - VOYA RETIREMENT INSURANCE AND ANNUITY COMPANY Total:

Page 119 ends

378
Check Number Check Date Amount
VSP001 - VISION SERVICE PLAN Line Item Account
3129 09/24/2025
Inv SEP25COBRA
Line Item Date Line Item Description Line Item Account
09/25/2025 13.69100-000-2068COBRA VISION PREMIUM - SEPTEMBER 2025 Inv SEP25COBRA Total 13.69
Inv SEPT 2025
Line Item Date Line Item Description Line Item Account
09/25/2025 1,293.14100-000-2068VISION PREMIUMS - SEPTEMBER 2025 Inv SEPT 2025 Total 1,293.14
3129 Total: 1,306.83
1,306.83VSP001 - VISION SERVICE PLAN Total:

WAS001 - WASTE MANAGEMENT Line Item Account
24807 09/03/2025
Inv CYSECSS2
Line Item Date Line Item Description Line Item Account
08/27/2025 20,151.08100-000-1350PY FY24-25 CY SEC SS2/DELINQUENT WASTE COLLECTION Inv CYSECSS2 Total 20,151.08
Inv CYSECSS3
Line Item Date Line Item Description Line Item Account
08/27/2025 1,088.57100-000-1350PY FY24-25 CY SEC SS3/DELINQUENT WASTE COLLECTION Inv CYSECSS3 Total 1,088.57
24807 Total: 21,239.65
21,239.65WAS001 - WASTE MANAGEMENT Total:

WEX001 - WEX BANK Line Item Account
3130 09/24/2025
Inv 106914223
Line Item Date Line Item Description Line Item Account
08/25/2025 39.05100-500-6330FUEL/FORD F150-501-PW/AUG 2025 08/25/2025 193.67100-310-6330FUEL/BLDG-COLORADO 202/AUG 2025 08/25/2025 219.98100-500-6330FUEL/RAM 1500-503-PW/AUG 2025 08/25/2025 293.07100-500-6330FUEL/RAM 3500-507-PW/AUG 2025 08/25/2025 359.02100-400-6330FUEL/POLICE #10/AUG 2025
08/25/2025 111.01100-400-6330FUEL/POLICE #3/AUG 2025
08/25/2025 143.35100-310-6330FUEL/BLDG-COLORADO 201/AUG 2025 08/25/2025 68.91100-330-6330FUEL/CES-MA VERICK#9/AUG 2025 08/25/2025 212.75100-330-6330FUEL/CES-MA VERICK#10/AUG 2025

Page 120 ends

379
Check Number Check Date Amount
08/25/2025 854.42100-400-6330FUEL/PD-SILVERADO#9/AUG 2025 08/25/2025 143.15100-310-6330FUEL/BLDG-COLORADO 203/AUG 2025 08/25/2025 282.70100-400-6330FUEL/POLICE #7/AUG 2025
08/25/2025 51.64110-420-6330FUEL/FIRE-MA VERICK #904/AUG 2025 08/25/2025 88.86100-290-6330FUEL/FORD ESCAPE 302/ AUG 2025 08/25/2025 107.61100-500-6330FUEL/RAM 1500-504-PW/AUG 2025 08/25/2025 110.47100-500-6330FUEL/RAM 3500-508-PW/AUG 2025 08/25/2025 333.13100-330-6330FUEL/CES-MA VERICK#11/AUG 2025 08/25/2025 149.92100-330-6330FUEL/CES-MA VERICK#8/AUG 2025 08/25/2025 233.70100-400-6330FUEL/POLICE #6/AUG 2025
08/25/2025 50.01100-720-6330FUEL/SILVERADO 105-EVENTS/ AUG 2025 08/25/2025 423.83100-500-6330FUEL/RAM 2500-502-PW/AUG 2025 Inv 106914223 Total 4,470.25
3130 Total: 4,470.25
4,470.25WEX001 - WEX BANK Total:

WIL006 - WILLDAN ENGINEERING Line Item Account
24927 09/17/2025
Inv 002-35476
Line Item Date Line Item Description Line Item Account
08/06/2025 24,117.02100-310-6432PLAN CHECK/FIXED FEE/JUL 2025 Inv 002-35476 Total 24,117.02
24927 Total: 24,117.02
24,117.02WIL006 - WILLDAN ENGINEERING Total:

WOO005 - WOODSIDE HOMES OF CALIFORNIA Line Item Account 24928 09/17/2025
Inv REFPMT25-10124
Line Item Date Line Item Description Line Item Account
09/09/2025 4,358.00800-000-2315REF/PMT25-10124/RESIDENTIAL NEW/13142 PEPPERGRASS ST/DUPLICATE MSHCP 09/09/2025 56.00100-000-4390REF/PMT25-10124/RESIDENTIAL NEW/13142 PEPPERGRASS ST/DUPLICATE MSHCP Inv REFPMT25-10124 Total 4,414.00
Inv REFPMT25-10125
Line Item Date Line Item Description Line Item Account
09/09/2025 56.00100-000-4390REF/PMT25-10125/RESIDENTIAL NEW/13154 PEPPERGRASS ST/DUPLICATE MSHCP 09/09/2025 4,358.00800-000-2315REF/PMT25-10125/RESIDENTIAL NEW/13154 PEPPERGRASS ST/DUPLICATE MSHCP Inv REFPMT25-10125 Total 4,414.00
Inv REFPMT25-10353
Line Item Date Line Item Description Line Item Account
09/09/2025 56.00100-000-4390REF/PMT25-10353/RESIDENTIAL NEW/13106 PEPPERGRASS ST/DUPLICATE MSHCP

Page 121 ends

380
Check Number Check Date Amount
09/09/2025 4,358.00800-000-2315REF/PMT25-10353/RESIDENTIAL NEW/13106 PEPPERGRASS ST/DUPLICATE MSHCP Inv REFPMT25-10353 Total 4,414.00
Inv REFPMT25-10354
Line Item Date Line Item Description Line Item Account
09/09/2025 4,358.00800-000-2315REF/PMT25-10354/RESIDENTIAL NEW/7050 JEWELFLOWER ST/DUPLICATE MSHCP 09/09/2025 56.00100-000-4390REF/PMT25-10354/RESIDENTIAL NEW/7050 JEWELFLOWER ST/DUPLICATE MSHCP Inv REFPMT25-10354 Total 4,414.00
Inv REFPMT25-10356
Line Item Date Line Item Description Line Item Account
09/09/2025 4,358.00800-000-2315REF/PMT25-10356/RESIDENTIAL NEW/7062 JEWELFLOWER/DUPLICATE MSCHP 09/09/2025 56.00100-000-4390REF/PMT25-10356/RESIDENTIAL NEW/7062 JEWELFLOWER/DUPLICATE MSCHP Inv REFPMT25-10356 Total 4,414.00
Inv REFPMT25-10357
Line Item Date Line Item Description Line Item Account
09/09/2025 56.00100-000-4390REF/PMT25-10357/RESIDENTIAL NEW/7074 JEWELFLOWER ST/DUPLICATE MSHCP 09/09/2025 4,358.00800-000-2315REF/PMT25-10357/RESIDENTIAL NEW/7074 JEWELFLOWER ST/DUPLICATE MSHCP Inv REFPMT25-10357 Total 4,414.00
Inv REFPMT25-10358
Line Item Date Line Item Description Line Item Account
09/09/2025 56.00100-000-4390REF/PMT25-10358/RESIDENTIAL NEW/13103 PEPPERGRASS ST/DUPLICATE MSHCP 09/09/2025 4,358.00800-000-2315REF/PMT25-10358/RESIDENTIAL NEW/13103 PEPPERGRASS ST/DUPLICATE MSHCP Inv REFPMT25-10358 Total 4,414.00
Inv REFPMT25-10359
Line Item Date Line Item Description Line Item Account
09/09/2025 4,358.00800-000-2315REF/PMT25-10359/RESIDENTIAL NEW/13115 PEPPERGRASS ST/DUPLICATE MSHCP 09/09/2025 56.00100-000-4390REF/PMT25-10359/RESIDENTIAL NEW/13115 PEPPERGRASS ST/DUPLICATE MSHCP Inv REFPMT25-10359 Total 4,414.00
24928 Total: 35,312.00
35,312.00WOO005 - WOODSIDE HOMES OF CALIFORNIA Total:

YAN003 - YANG, KUNYUN Line Item Account
24929 09/17/2025
Inv REFTA-10416
Line Item Date Line Item Description Line Item Account
08/04/2025 351.01800-000-2305REF/TA-10416/RES ALT/7134 RIVERBOAT DR/FINALED Inv REFTA-10416 Total 351.01

Page 122 ends

381
Check Number Check Date Amount
24929 Total: 351.01
351.01YAN003 - YANG, KUNYUN Total:

YEH001 - YEH, JORDAN Line Item Account
24930 09/17/2025
Inv REFTA-10647
Line Item Date Line Item Description Line Item Account
08/20/2025 2,073.00800-000-2305REF/TA-10647/RES ALT/6536 WELLS SPRINGS ST/FINALED Inv REFTA-10647 Total 2,073.00
24930 Total: 2,073.00
2,073.00YEH001 - YEH, JORDAN Total:

YES001 - YES ENERGY MANAGEMENT INC. Line Item Account
24931 09/17/2025
Inv JUN2025
Line Item Date Line Item Description Line Item Account
08/06/2025 187.42100-295-6378T011853/WATER SEWER SVCS/JUN 2025 Inv JUN2025 Total 187.42
24931 Total: 187.42
187.42YES001 - YES ENERGY MANAGEMENT INC. Total:

YIN001 - YIN, JINGTAO Line Item Account
24932 09/17/2025
Inv REFTA-10801
Line Item Date Line Item Description Line Item Account
08/21/2025 289.36800-000-2305REF/TA-10801/COM MECHANICAL/6987 HAMNER A VE/FINALED Inv REFTA-10801 Total 289.36
24932 Total: 289.36
289.36YIN001 - YIN, JINGTAO Total:
5,256,164.64Total:

Page 123 ends

382

AGENDA STAFF REPORT

City Council Meeting

CONSENT CALENDAR

Agenda Item No. 12.7
December 10, 2025
Interim Financial Report - Fiscal Year 2024-25, Quarter 4 Prepared By:

Amanda Wells, Finance Director/City Treasurer
Recommended Action(s)
Staﬀ recommends that the City Council receive and ﬁle the Interim Financial Report for Fiscal Year 2024-25, Quarter 4 ending June 30, 2025.

Summary
The goal of the Fiscal Year 2024-25 Annual Opera-ng and Capital Improvement Budget served to establish both long-term and short-term ﬁnancial planning for the City while adhering to regula-ons set by the Governmental Accoun-ng Standards Board (GASB). The comprehensive budget illustrates City Council’s commitment to providing cost eﬀec-ve municipal services. City Council adopts an opera-ng and capital improvement budget every year, which commits resources for the accomplishment of the City’s Strategic Plan, policies, and execu-on of services to the public. The budget report iden-ﬁes target areas while measuring achievements to ensure departments remain transparent and on track. An abundant amount of -me, analysis, and data from various resources helps establish projec-ons to forecast proper revenue and expenditure budgets. The budget is a dynamic document that is amended throughout the year for various reasons, including City Council ac-ons on department requests, ac-ons by third par-es which impact the budget plan, or changes in the economy.

The Quarterly Interim Financial Report is intended to serve as an update to City Council on the City's revenue and expenditure performance with respect to budget. This par-cular Interim Financial Report is for the fourth (4) quarter of ﬁscal year 2024-25 ending June 30, 2025. The ﬁgures in the a;ached reports represent the unaudited ﬁnancials for quarter four as of November 4, 2025. It is important to note that the ﬁgures contained within the report do not reﬂect audited ﬁnancials for 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
383
the current ﬁscal year, and ﬁgures may be adjusted in accordance with audit standards, although staﬀ does not an-cipate any addi-onal changes. This report does reﬂect Mid-Year Amendments adopted on January 22, 2025.

Background
Detail regarding the Interim Financial Report can be found in attachment 1, Interim Financial Report.

Environmental
Government ﬁscal ac-vi-es and budget appropria-ons are not considered a Project as deﬁned by the California Environmental Quality Act (CEQA) and no environmental review is required.

Strategic Plan Action - Priority Level: 3
| Target #: C
| Goal #: H
Ensure that City revenues align with expenditures.

Fiscal Impact
The interim report for quarter four of fiscal year 2024-25 does not cause a fiscal impact to the city.

Prior City Council/Commission Action
In prepara-on for the adop-on of the Fiscal-Year 2024-25 Annual Opera-ng Budget staﬀ followed the budget -meline as contained within the 2024-25 budget document. The City Council held a Strategic planning Workshop and Priori-es Update on February 28, 2024. City Council was also presented with a budget goal seHng session and workshop conducted on April 24, 2024. On June 12, 2024 the draI budget was presented to Council as a budget study session, no changes were made to the proposed budget. On June 26, 2024 the City Council unanimously adopted the budget.

On December 11, 2024, the City Council received and ﬁled the Fiscal Year 2024-25 Quarter 1 Interim Financial Report. On April 23, 2025, the City Council received and ﬁled the Fiscal Year 2024-25 Quarter 2 Interim Financial Report. On January 22, 2025 adopted the Fiscal Year 2024-25 mid-year budget appropria-ons. On August 13, 2025 the City Council received and ﬁled the Fiscal Year 2024- 25 Quarter 3 Interim Financial Report.

Attachment(s)
Attachment 1 - Interim Financial Report: FY 2024-25 Quarter 4

C
ity of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 2

REPORT OVERVIEW
On June 26, 2024, the City Council adopted the Fiscal Year 2024- 25 budget. This interim ﬁnancial report is prepared by the Finance Department and contains informa�on related to the ﬁscal year 2024-25 budget and actual ac�vity for revenues and expenditures for the 12-month period ending June 30, 2025. The ﬁgures contained in this report are audited for ﬁscal years 2022-23, 2023-24, and unaudited for the 2024-25 ﬁscal year.

QUARTER 4 HIGHLIGHTS: KEY CHANGES IMPACTING THE CITY DURING THE FOURTH QUARTER OF FISCAL YEAR 2024-25 Prior Fiscal Year Notes: The GENERAL FUND ended the prior ﬁscal year with a budget surplus of $39.1 million. The larger than normal surplus was primarily due to a late payment of sales tax due for the fourth quarter of calendar year 2020, which the city expected to receive during the 2021 -22 ﬁscal year; however, the California Department of Tax and Fee Administra�on was unable to process the correc�on un�l Winter 2024. These funds were commited by the City Council during the ﬁscal year 2024-25 budget process for the City’s Civic Center project. Similarly, the FIRE FUND completed the year with a $2.7 million budget surplus, and these funds were set aside in the Third Fire Sta �on reserve for ﬁscal year 2024-25.

Ending the Fiscal Year : The city will likely ﬁnish the year with an approximate $ 33.7 million in budget surplus in the GENERAL FUND. The FIRE FUND will likely complete the year with a $ 3.3 million budget surplus; these funds were set aside in the Third Fire Sta�on reserve for ﬁscal year 2024-25.

Fund Balance: The GENERAL FUND is projected to complete the year with $191.7 million in fund balance. Reserves have grown to this level over almost nine years of intensely focused saving priori�es set by the City Council for capital improvement projects, par�cularly the Civic Center project. The city keeps two types of reserves, assigned (within City Manager authority and set by City Council policy) and commited (designated by City Council resolu�on) . Assigned Reserves: The city is holding $66.1 million in assigned reserves. A litle less than $19.6 million is set aside as an assigned opera�ng reserve to cover opera�ons during �mes when revenues are insuﬃcient to cover expenditures . Addi�onal assigned reserves include $6.5 million to cover capital improvement project grants not yet reimbursed, $177,584 to cover special revenue fund nega�ve fund balances, and $230,000 for the city’s Business Incen�ve Loan program. A large por�on of the expected surplus has been set aside as a Civic Center Assigned Reserve, totaling $26.6 million, this will be converted to commited reserves or appropriated for the project in ﬁscal year 2025-26. Committed Reserves: A total of $118.6 million has been commited by the City Council for the Civic Center project, other capital projects, and strategic reserves for Civic Center debt service. Unassigned Fund Balance: The remaining unassigned fund balance totals $ 7.0 million and was commited to capital improvement projects during the 2025-26 ﬁscal year budget process ; a majority of it was set aside for the Civic Center project . It is important to note that once the Civic Center project is underway, a large bulk of the reserves, totaling $130,000,000 will be spent on construction. The FIRE FUND is projected to ﬁnish the ﬁscal year with $19.4 million in fund balance. An assigned opera�ng reserve of $7.3 million is set aside for opera�ons, and an addi�onal $2.0 million is assigned for the future third ﬁre sta�on. An addi�onal $8.0 million was commited by the City Council for the future third ﬁre sta�on, and $400,000 is commited as an equipment replacement reserve. This leaves $1.7 million of unassigned fund balance, which was commited during the 2025-26 ﬁscal year budget process for the third ﬁre sta�on project.

Appropria�ons Limit: A summary report, “Appropria�ons Limit Summary,” is included in this report . The city exceeded the state mandated Appropria�ons Limit for ﬁscal year 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25. The summary report details the city’s limit, revenues subject to appropria�ons, qualiﬁed capital outlay, and provides trend data for the last nine ﬁscal years. The city will con�nue to address appropria�ons limit implica�ons during the budget and mid-year processes. The City Council has consistently commited or appropriated funds that exceed the limit towards capital outlay.
386
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

C
ity of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 3

Attached Detail Reports
General Fund Summary by Category
General Fund Summary by Department
General Fund Opera�ng Summary
Other Funds Summary
Available Resources Summary
Assigned Reserve: Con�ngency Calcula�on
Appropria�ons Limit Summary
Sales Tax Summary
Accounting Methods
The ﬁgures presented in this execu�ve summary and the atached reports reﬂect general ledger balances as of June 30, 2025.

Approximately 99% of the year has been reported. The city u�lizes an accrual basis of accoun�ng for all governmental funds, as required by Generally Accepted Accoun�ng Standards (GAAP). To comply with GAAP, staﬀ accrues revenues received and expenditures occurring in the months of July and August back to the month of June. This matches the transac�on to the period in which revenue was earned or the expenditure occurred. Although June 30, 2025, has passed the City’s ﬁnancials have not yet been audited and ﬁnalized. The ﬁgures in this report represent audited ﬁgures through June 30, 2025, and the Finance Department’s best es�mate of revenues and expenditures for June 30, 2025, as of the published date of this report.

T
his report does not include projections and only focuses on the City’s performance in comparison to budgeted estimates.

GENERAL FUND OBSERVATIONS (Major Fund)
The city’s General Fund is the largest and most ﬂexible of the city’s funds. It contains all unrestricted revenues and provides the most discre�on for expenditures. Major General Fund revenue sources include sales tax, property tax, franchise fees, permit fees, and intergovernmental. The General Fund funds the majority of services provided to the community including police services, community development, and general government. The General Fund Overview table provides budgeted revenues and expenditures in add i�on to actual revenues and expenditures. The percentage reﬂects the percentage of budget u�lized.

Balanced Budge�ng – Per the city’s adopted Budget
Policy, the total expenditure appropria�ons shall not
exceed the total of es�mated revenues. In the
adopted ﬁscal year 2024-25 budget, total General
Fund expenditure appropria�ons did not exceed
revenues and the total budget surplus totaled $25.3
million. Details regarding the city’s opera�ng
statement can be found on page eight and in the
Atachment General Fund Opera�ng Summary.

Net Revenue/Change in Fund Balance - The General
Fund will likely complete t he ﬁscal year with $33.7
million in net revenue, also called a budget surplus
(revenue minus expenditures), for the ﬁscal year
2024-25. These funds have been allocated towards
capital infrastructure reserves; commited reserves
were iden�ﬁed during the 2025-26 budget process and adopted by council via resolu�on.

It should be noted that the Fire Fund also consists of General Fund revenues, however due to agreements with Riverside County the fund is separated as an other-purpose general fund for budgeting purposes. The Fire Fund is collapsed into the General Fund on the city’s ﬁnancial statements. Fire Fund information is in the section following the General Fund in this report.

General Fund Overview
12-Months Ended June 30, 2025
General Fund
Overview
Amended
Budget
Actual
Ac�vity
%
Revenues 76,603,016 79,753,233 104%
Expenditures 51,392,513 46,028,201 90%
Surplus (Deﬁcit) 25,210,503 33,725,022
0 10
20 30
40 50
60 70
80 90
2022-23 Actuals 2023-24 Actuals 2024-25 Budget 2024-25 Actuals Millions
Year-by-Year Revenue and Expenditures
Revenue
Expenditure
387
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 4

GENERAL FUND REVENUES
As a general note, not all revenues are received monthly including s ales tax, property tax, and franchise fees . The State of California provides monthly es�mated sales tax advance installments and issues the city a quarterly true -up a�er the State receives quarterly tax returns from businesses. A majority of property tax is typically received solely in the second half of the ﬁscal year. Franchise fees are received quarterly, a�er the quarter ends.

Overall, General Fund revenues stand at 104% of budget for a total of $79,753,223.

Detail of Specific Revenue Categories
Sales Tax – Sales tax revenues are highly
indica�ve of economic circumstances. The
city u�lizes HdL Companies for sales tax
analysis. Sales tax is the city’s largest
revenue source and for monitoring
purposes staﬀ created an Atachment to
this report �tled “Sales Tax Summary.”
Budget stands at $50.1 million. Actual sales
tax receipts fell short of budget
expecta�ons by 3% or $1.6 million; sales
tax revenues total $ 48,463,297 for the
ﬁscal year. Compared to the prior year,
sales tax revenues decreased by $ 9.9
million, primarily due to a $7.8 million back
payment that occurred in ﬁscal year 2023-

24. Sales tax receipts are down overall, as
the 2023-24 ﬁscal year saw the largest
ﬁrst, second, and third quarter receipts. By
comparison, sales tax for the 2024-25 ﬁscal
year was down $ 2,037,102 compared to
the prior year, net of the back payment. The decrease in sales tax is due to two factors. Overall spending on goods is down slightly compared to the prior year . Also, staﬀ believes the largest ﬂuctua�ons are due to one sole business within the city, and will likely con�nue to lend to inconsistent sales tax revenues well into the future.

Another note for the city’s largest category of revenue, 95% of the city’s sales tax revenues is generated from the top 25 sales tax producing businesses in the city. This is important because a small number of businesses make up the vast majority of the city’s sales tax revenues. If any single business ceases opera�ons within the city’s boundaries, the eﬀect on the city’s sales tax revenues will be substan�al, and may aﬀect the opera�ng budget.

Property Tax – Property tax revenues are based solely on the valua�on of property, both secured and unsecured within the city. Secured property is property including land and buildings; unsecured property includes equipment and machinery .

Property tax revenues are typically received in the second half of the ﬁscal year. The city saw an increase in transfer tax, which is assessed when proper�es sell. Actuals over the last several years have exceeded $400,000, however actuals for the 2023- 24 ﬁscal year only totaled $164,674 and actuals for 2024-25 increased to $312,926. Staﬀ believes this is due to land and industrial building sales declining for the 2023-24 ﬁscal year and an increase in residen�al sale transac�ons during the 2024- 25 ﬁscal year. Total property tax revenues are $ 4.3 million or 101% of budget . Compared to the prior year 2023 -24 actuals, property tax revenues increased by $256,387.

Sales & Use Tax
61%
Use of Money &
Property 11%
Intergovernmental
9%
License, Permits
& Fees 7%
Property Taxes
5%
Franchise Fees
4%
Fines, Penalties
& Forfeitures 1%
Transfers In 1%
Transient Occupancy
Tax 0.5%
Miscellaneous

0.4%
Revenue Budget Breakdown
388
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 5 Franchise Fees – This category is typically comprised of regular recurring revenues from solid waste collec�on, cable u�li�es, electric u�li�es, and natural gas u�li�es. Franchise fees completed the year higher than expected totaling $2,968,827 or 113% of budget. This was the third year that franchise fees increased for refuse, and the budget es�mates were lower than expected in the prior year. Staﬀ carried this trend forward into the new 2024-25 ﬁscal year, expec�ng the trend from 2023-24 to slightly increase, however actual refuse franchise fees exceeded the trend and revenues therefore exceeded budget es�mates.

Licenses, Fees, and Permits – Unlike tax revenues, this category of revenue is received on a daily basis at the city’s front counter and is comprised of planning, engineering, building permits and fees, and business registra�on. Overall, this category is at $5.8 million or 109% of budget. Contract service rates and employee wages drive the fees charged to private developers for some engineering and planning fees, and building fees are based on ﬁxed rates . Although the category performed well above budget as a whole, within the category, speciﬁc divisions and types of fees performed diﬀerently during the year.

Developer deposit accounts speciﬁc to planning, legal, and engineering encroachment fees trended above budget at 102%, 148%, and 171% respec�vely. Developer deposits for building permits performed below budget at 27%. Finally, ﬁxed permi�ng fees for building construc�on performed below budget at 91% and planning exceeded budget at 368% . Both the underperforming and overperforming categories are due to two factors. First, the city adopted a new user fee study in January 2024, which reduced customer permi�ng costs in a majority of the city’s user fees. Several departments also changed from a deposit fee model to a ﬁxed fee model . During budget planning for ﬁscal year 2024 -25, adequate trend data was not available to project 12 months of fee revenues under the new fee schedules, and many legacy developer deposit accounts are s�ll ac�ve. Second, phase one and two permit submitals for the New Home Company development at Limonite and Hamner ﬂooded all three departments, Engineering, Planning, and Building Safety. Non permi�ng revenues, such as passport services exceeded budget projec�ons at 150%; passport service demand was rela�vely similar to the prior ﬁscal year actuals.

Business registra�on fees are also higher than expected at 126% of budget; likely a result of an increase to the fee schedule and business registra�on vendor HdL commencing a business registra�on communica�on program to ensure businesses are registered.

Intergovernmental – This category is populated by the Vehicle License in Lieu fees (VLF). As a tax, VLF revenues are typically received in the last six months of the ﬁscal year, 50% within quarter three and the ﬁnal 50% in quarter four and are not a source of consistent cas h ﬂow for the city. VLF revenues are based on property valua�ons and as a result usually mirror property tax revenues increase and decrease. Actual revenues came in slightly higher than budget at $ 6,922,975 or 107% of budget. Compared to the prior ﬁscal year actuals, VLF revenue increased by $290,406.

Use of Money and Property – This category is populated by investment income. Budget was es�mated at $5,800,000 and actuals are at $ 9,026,433, or 156% of budget. Net of an unrealized gain reversal from the prior year required by the Government Accoun�ng Standards Board , interest stands at $ 7,540,002, or 130% of budget. Interest rates started the year strong at 4.343% but fumbled in the middle of the ﬁscal year, dipping to 3.828% in January, and then recovering to 4.117% by June. Large reserve balances paired with fund balance growth spurred by non -opera�ng revenues for the Civic Center project, drove investment returns to exceed budget projec�ons.

Transfers In – This category stands at 100%. The category consists of transfers -in to the General Fund from other funds .

Transfers include $511,261 for the city’s cost alloca�on plan (CAP). The CAP is an administra�ve charge to other funds to help fund the cost of General Fund internal services such as Informa�on Technology, Finance, and Human Resources.

Overall, General Fund revenues are at $79,753,223 or 104% of budget.

389
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 6

ADDITIONAL INFORMATION ABOUT MAJOR REVENUE SOURCES
Detail Information on General Fund Sales and Property Tax Revenue Categories Sales Tax: Sales tax is the number one revenue source for the General Fund. For every dollar of sales tax paid, only $0.13 is received by the City of Eastvale. The other $0.87 goes to the State General Fund ($0.51), the State Local Revenue Fund ($0.14), Riverside County Transporta�on Commission ($0.06), a State Local Revenue Fund speciﬁc to local health and social services programs ($0.06), State Local Public Safety Fund ($0.06), and the Riverside County Transporta�on Fund ($0.03). For more informa�on o n what agencies receive sales tax revenue go to: www.cd�a.ca.gov/taxes - and-fees/sut-rates-descrip�on.htm

Property Tax: Property tax is the ﬁ�h largest revenue source for the city’s General Fund and is the number one revenue source for the city’s Fire Fund. However, like sales tax every dollar of base property tax that a property owner pays only $0.02 is received by the city’s General Fund; another $0.06 is received by the city’s Fire Fund. Over $0.51 goes towards educa�on to the Corona Norco Uniﬁed School district, Riverside Community College, and Riverside County Oﬃce of Educa�on. Riverside County receives $0.29. The remaining $0.04 goes to several special districts and ﬂood control administra�on.

The property tax revenues received by the Fire Fund are restricted to Fire Services expenditures.

This breakdown of costs is only for the base property tax rate. Many Eastvale residents and businesses also pay levies for special assessments, including special ﬁnancing districts, such as landscape ligh�ng maintenance districts and
community facility district s. For more informa�on about special ﬁnancing districts in Eastvale go to:
www.eastvaleca.gov/government/ ﬁnance-
department/special-ﬁnancing-districts

GENERAL FUND EXPENDITURES
A comparison of the amended budget to actual expenditures provides an overview of how actual expenditures compare to the city’s budget. Overall, actual expenditures are at $46,028,201 or 90% of budget.

Detail of Specific Expenditure Categories
Contract Services: Law Enforcement – This category solely consists of the Law Enforcement contract with Riverside County Sheriﬀ; budget for law enforcement totals $14.6 million and actual expenditures totals $14.4 million or 99% of budget. The City Council has consistently and strategically increased law enforcement services over the past several years. As a result, contract costs for law enforcement services have not remained consistent, which causes some diﬃcul�es in trending annual costs, which o�en leads to a budget surplus. However, staﬀ has successfully calculated accurate contract savings for the past two ﬁscal years, bringing the budget surplus down to $126,379 for law enforcement. Compared to the prior ﬁscal year, law enforcement actual expenditures increased $1,216,470. For the 2024-25 ﬁscal year, City Council approved an increase to the School Resource Oﬃcer reimbursement to Corona Norco Uniﬁed School district by $75,000. Addi�onally, a dedicated Sergeant was added to the Special Enforcement Team, and the contract rate for patrol services saw a 8.7% increase. $0.51 State
General Fund
$0.14 State Local
Revenue Fund
$0.13 EASTVALE
$0.06 RIVCO RCTC
$0.06 State Local Rev
$0.06 State Local Safety
$0.03 RIVCO Transporta�on
For every $1 of paid SALES TAX, the city only
receives 13 cents . The remainder is spread among
State and County agencies.

For every $1 of paid PROPERTY TAX, the city
only receives 8 cents. The remainder is spread
among State and County agencies.
390
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 7 Contract Services: – This category is the largest expenditure category and includes contract services such as plan check and inspec�ons for building and safety, planning, and public works. Major contracts in this category are animal control, crossing guards, legal services, and support services for all departments. Currently, actual expenditures for the total contract category are $4,820,763 or 69% of budget; total budget for this category is $ 7,017,488. Should this trend con�nue into the 2025 -26 ﬁscal year, Finance will work with departments during budget planning for the new ﬁscal year to bring the budget surplus down. As a comparison to the prior year, this category increased $972,743, mainly due to an increase in development consultant work �ed to the New Home development project.

Personnel – The personnel category contains the salary and beneﬁt costs for city employees. This category generated actual expenditures at $9,558,111 or 82% of budget. Staﬀ expected to see savings in this category due to new posi�ons remaining vacant during recruitment during the ﬁrst quarter , two Finance posi�ons , three Public Works posi�ons , one Community Safety posi�on, one Community Development posi�on, and two Community Services & Recrea�on posi�ons. Several posi�ons remained vacant for the dura�on of the ﬁscal year. Much of the savings generated by Finance and Public Works was u�lized to oﬀset contract services in those departments due to the need to contract for services while the posi�ons remained vacant. Overall, the category saw over $2.0 million in budget savings for the ﬁscal year. Staﬀ has adequate trend data to bring the budget savings down for future years and free up the funds to be spent on other City Council priori�es.

Opera�ons – Opera�ons is a broad category including supplies, adver�sing, travel, training, u�li�es, postage, and janitorial.

Actual expenditures in this category are $2,412,159 million or 64% of budget. A majority of the savings is due to a Government Accoun�ng Standards Board (GASB) Statement 87 that requires a year end accoun�ng entry that reclassiﬁes lease payments into the debt service category as a loan payable rather than an actual opera�onal lease expenditure. As a result, the city’s expenditures for building leases are shown on the books as loan payables under the debt service category, which in turn throws oﬀ the city’s budget to actual repor�ng in the opera�ons category . This category also holds con�ngency budget for emergencies totaling $250,000 that historically goes unspent.

Capital Outlay – Capital outlay consists of oﬃce equipment, computer hardware, so�ware, furniture, ﬁxtures, and leases with a cost greater than $5,000. This category is at $555,919 or 76% of budget. The GASB Statement 96 requires government agencies to book so�ware lease informa�on for so�ware in a par�cular fashion. As a result, actuals for capital outlay are reﬂected in the debt service category as a loan payable.

Debt Service – Debt service in the General Fund
primarily accounts for the revenue neutrality
agreement with Riverside County. The agreement was
based on es�mated tax revenue losses experienced by
Riverside County because of the city’s incorpora�on;
the obliga�on is paid to Riverside County through both
the General Fund and the Fire Fund. The County
invoices the city towards the end of the ﬁscal year and the amount owed for 2024-25 was $ 287,907. This
category also houses principal expenditures related to
the city’s GASB Statement 87 and 96 regarding the
city’s leases. These expenditures are reclassiﬁed from
opera�ons (leases) to debt service in accordance with
GASB 87 and 96. Because of the GASB entry, actuals
for this category stand at $ 1,685,159 or 204% of
budget. Net of the GASB 87 and 96 entries, actuals are
$922,526 or 112% of budget.

Contract
Services (Law
Enforcement)
31%
Transfers Out
27%
Personnel
21%
Contract
Services
(Other)
10%
Operations
5%
Debt Service
4%
Capital Outlay
1%Maintenance
1%
Expenditure Budget Breakdown
391
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

C
ity of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 8 Transfers-Out – The transfers-out category in the General Fund accounts for the movement of cash from the General Fund to another fund. Budget includes $11,082,690 million in transfers out to the General Capital Improvement Fund, $1,140,000 for capital maintenance reserves , and $15,456 for General Fund beneﬁt contribu�ons for several Landscape and Ligh�ng Maintenance Districts and one Beneﬁt Assessment District. This beneﬁt contribu�on and the capital maintenance reserve contribu�ons are the only opera�ng transfers within the category.

Overall, the General Fund is at $ 46,028,201 in actual expenditures or 90% of expenditure budget. Compared to the prior 2023-24 ﬁscal year, expenditures increased by $2,846,236.

GENER

AL FUND OPERATING STATEMENT
General Fund Operating * Statement - The General
Fund generated $ 55,559,674 in operating revenues
and $ 33,805,511 in operating expenditures.

Operating revenues exceed expenditures and as a
result, the General Fund has
an operating surplus of $2
1,754,163.

Operating Revenue A ssumptions and Future
Operating Expenditures - Likely recurring operating revenues have been separated from non-operating and non-recurring revenues that may not continue into the future. There are several caveats to the operating revenue sources. Should any large businesses within the city change business structure, move, or any state legislative changes are made to the distribution of online sales tax receipts, revenues could significantly change or not continue into the future. However, at this time, there is no certainty whether outside legislative forces will change the nature of the city’s revenues. As a result, staff has proposed a percentage of likely continuing revenues and prepared the current operating statement above based on those assumptions.

Staff attempted to keep a portion of the operating surplus available to cover Civic Center operational costs. Projected costs include $3.8 million in debt service and another $3.8 million to operate the facilities. Future costs beyond phase one of the Civic Center will include operating costs of the city’s Civic Center parking facility, third fire station, and likely service expansion for both law enforcement and fire services, however these costs have not yet been estimated.

On the non-operating side, the city completed the fiscal year with $ 24,193,550 in non-operating revenues and $12,222,690 in non-operating expenditures. Non -operating revenues exceed expenditures and as a result, the General Fund has a non - operating surplus of $ 11,970,860. Non-operating revenues are composed of four sources of revenue : sales tax, permitting revenue, interest, and unrealized gains on the city’s investments. The sales tax revenue represents a local business in the business and industry category that changed business structure and as a result county pool sales tax was redistributed to host cities. At this time, staff considers portions of this sales tax source as one-time and non-operating in nature as the stability of the revenue is unknown. As a result, this revenue will be set aside for future capital improvement projects, such as the third fire station, Civic Center parking facility, and the Citrus property expansion. The interest represents investment income based on non-recurring revenues. Finally, unrealized gains are a positive net gain to the city’s investment portfolio on investments that have not yet matured. Due to federal GASB requirements, the city has to book these transactions, but they do not net to cash on the city’s books and as a result, we pull these “revenues” out as non -recurring. This entry will be reversed as of July 1, 2025, and have no material impact to the city’s cash on hand, however the entry will be reflected on the city’s financial statements. Non-operating expenditures are limited to capital replacement reserve contributions totaling $1, 140,000 and capital improvement plan contributions totaling $ 11,082,690. The capital replacement reserves are intended to help fund future maintenance on city infrastructure. C apital improvement plan contributions fund current capital construction and maintenance projects. As of June 30, total net revenue and budget surplus is $33,725,022. *Operating revenues and expenditures are defined as regular and continuing city revenues and costs to provide services. Non -operating r
evenues and expenditures are defined as one-time, non-recurring revenues and capital expenditures.

General Fund Operating* Statement as of 06/30/2025
Operating Revenue Actuals 55,559,674
Operating Expenditure Actuals 33,805,511
Operating Surplus 21,754,163
Non-Operating Revenue Actuals 24,193,550
Non-Operating Expenditure Actuals 12,222,690
Non-Operating Surplus 11,970,860
Net Revenue 33,725,022
392
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

C
ity of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 9 FIRE FUND OBSERVATIONS (Major Fund)
The city’s Fire Fund contains all revenues and expenditures related to the provision of ﬁre services in the city. The Fire Fund is considered General Fund monies; however, it has been restricted by Riverside County through the city’s revenue neutrality agreement and therefore is separated from the city’s unrestricted General Fund.

Revenues – Major Fire Fund revenue sources include property tax, licenses, permits, and fees, and use of money and property. Property tax, like the General Fund is primarily received in the second half of the ﬁscal year and is not a consistent source of cash ﬂow for the fund. Property tax is currently at 103% of budget or $9,376,216 million. Property tax is the largest single source of revenue for the Fire Fund. Compared to the prior year 2023-24 actuals, property tax revenues increased by $180,186.

Licenses, permits, and fees are 102% of budget. Fines, penal�es and forfeitures total 141% of budget at $126,624. This category is solely comprised of EMS ﬁnes, which is o�en a diﬃcult revenue to project.

Investment income populates the category of use of money and property. Budget was es�mated at $320,000 and actuals are $925,075 or 289% of budget. Interest rates and account balances con�nued to increase during the ﬁscal year and as a result, investment returns exceeded budget.

Overall, Fire Fund actual revenues are $10,540,147 or 110% of budget.

Expenditures – Contract services for Riverside County Fire stand at $ 6,619,948 or 83% of budget. The city realized savings due to CalFIRE’s current staﬃng shortage, which equated to salary savings within the city’s service contract. Although Riverside County Fire reported an es�mated 10% increase in contract costs for the current year, the annual salary savings oﬀset this increase. The reported increase is due to labor nego�a�ons and a resul�ng reduc�on in the hours worked by safety staﬀ. This will cause a need for addi�onal staﬀ and a subsequent increase in contract costs in future years.

Maintenance and opera�ons actuals are 72% and
78% respec�vely. Maintenance and opera�ons
include building maintenance, vehicle maintenance
and fuel, and u�li�es , actual expenditures are
$60,950. The budget included emergency building
maintenance repairs which was not u�lized . Actual
expenditures in the opera�ons category are
$226,299.

Overall, the Fire Fund is at $7,195,105 or 74% of
expenditure budget.

Net Revenue – The Fire Fund completed the ﬁscal
year with $3,345,042 in net revenue, also called a
budget surplus, for the ﬁscal year 2024-25.

OTHER FUND OBSERVATIONS (Non-Major Funds)
The city’s other funds consist of governmental special revenue funds and six funds solely consis�ng of General Fund contribu�ons, the Capital Projects Fund , the Debt Service Fund, and four capital replacement reserve funds . These funds were created in order to track capital projects funded by the General Fund and debt. All of these funds were categorized as non-major funds in the 2023-24 ﬁnancial statements.

Fire Fund Overview
12-Months Ended June 30, 2025
General Fund
Overview
Amended
Budget
Actual
Ac�vity
%
Revenues 9,590,000 10,540,147 110%
Expenditures 9,711,018 7,195,105 74%
0 2
4 6
8 10
12 2022-23 Actuals 2023-24 Actuals 2024-25 Budget 2024-25 Actuals Millions
Year-by-Year Revenue and Expenditures
Revenue Expenditure
393
Executive Summary
City of Eastvale UNAUDITED
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months, 99% Reported

C
ity of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 10 NEGAT

IVE FUND BALANCE IN SPECIAL REVENUE FUNDS
Several special revenue funds currently have and are projected to complete the year with nega�ve fund balance. According to GASB requirements the General Fund will be required to cover those nega�ve fund balances at the end of the ﬁscal year.

The Miscellaneous Grants Fund complete d the ﬁscal year with a $5,432,274 nega�ve fund balance, a signiﬁcant nega�ve amount. This fund holds reimbursable grants, which are reimbursed a�er the city pays for goods and services. This occurs in two ways, progress payments at certain milestone points during projects or a�er projects are completed. Currently, the fund has outstanding milestone and completed project reimbursements. Public Works is working toward submi�ng reimbursement requests for completed projects. The TUMF Reimbursement Fund has a similar situa�on as the Miscellaneous Grants Fund and the city is wai�ng to receiv e reimbursements totaling $ 2,460,030. The city transferred over 88 ligh�ng maintenance districts and illumina�on districts from Jurupa Community Services District in the prior ﬁscal year and several of those districts arrived with nega�ve fund balance. The General Fund will contribute to those funds to cover the nega�ve fund balance. The city has three Community Facility Districts (CFD) that are currently running a nega�ve fund balance totaling $70,387. The Hamner Place CFD will likely con�nue to operate at a deﬁcit unless services are reduced. The other two CFDs are s�ll under development and not yet collec�ng the full levy amounts. Once the development is complete, the CFD will receive addi�onal funds via property tax assessments. However, un�l that �me the General Fund will be required to fund the deﬁcit.

A Note Regarding Government Accounting and Budgeting
Most agencies manage governmental funds and budgets using a method called “modiﬁed accrual” accoun�ng. Modiﬁed accrual means that governmental funds are managed on a cash basis throughout the year. At year-end accruals are processed to ensure revenues and expenditures are recorded in the appropriate ﬁscal year in which the transac�ons actually occurred. This method applies to all the city’s funds (General Fund and Special Revenue funds).

As an illustra�on, revenue is recorded as it is received throughout the ﬁscal year (cash basis). The majority of General Fund revenues are received sporadically throughout the year, and most is received or accrued in the ﬁnal nine months of the ﬁscal year. Meanwhile, expenditures con�nue each month, regardless of whether revenues have been received. This circumstance highlights the importance of maintaining an adequate opera�ng reserve that allows for cash ﬂow needs throughout the ﬁscal year, especi ally during months in which some revenues categories are not received. 394
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months General Fund Summary by Category
Audited Actuals Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2021-22 2022-23 2023-24 2024-25 6/30/2025 2024-25

GENERAL FUND
Revenues
Property Taxes 3,662,139$ 4,004,362$ 4 ,004,968$ 4 ,215,800$ 4 ,261,355$ 1 01% 45,555$ Sales & Use Tax 44,710,286 47,356,371 5 8,319,348 5 0,100,000 4 8,463,297 9 7% (1,636,703) Franchise Fees 1,971,912 6,556,660 2 ,700,740 2 ,635,000 2 ,968,827 1 13% 333,827 Transient Occupancy Tax - - - 2 50,000 3 77,751 1 51% 127,751 License, Permits & Fees 2,333,526 2,347,535 3 ,701,400 5 ,371,750 5 ,845,278 1 09% 473,528 Fines, Penalties & Forfeitures 567,641 724,866 7 13,504 1 ,020,000 1 ,051,914 1 03% 31,914 Intergovernmental 6,367,511 6,077,206 6 ,632,569 6 ,460,000 6 ,922,975 1 07% 462,975 Use of Money & Property 151,235 1,511,747 5 ,289,049 5 ,800,000 9 ,026,433 1 56% 3,226,433 Miscellaneous 772,062 299,556 3 74,955 2 40,060 3 24,134 1 35% 84,074 Transfers In 7,417,458 298,240 5 31,786 5 10,406 5 11,261 1 00% 855 Total General Fund Revenues 67,953,770 69,176,543 8 2,268,318 7 6,603,016 7 9,753,223 1 04% 3,150,207 Expenditures
Personnel 5,181,118$ 6,127,883$ 7 ,514,498$ 1 1,603,246$ 9 ,558,111$ 8 2% (2,045,135)$ Contract Services (Law Enforcement) 10,929,074 12,445,838 1 3,215,383 1 4,558,232 1 4,431,853 9 9% (126,379) Contract Services (Other) 3,865,613 3,934,059 3 ,848,020 7 ,017,488 4 ,820,763 6 9% (2,196,725) Maintenance 205,290 345,138 2 91,750 6 18,211 3 26,092 5 3% (292,120) Operations 3,648,346 960,061 2 ,627,366 3 ,742,987 2 ,412,159 6 4% (1,330,828) Capital Outlay 187,826 758,553 ( 367,180) 7 30,850 5 55,919 7 6% (174,931) Debt Service 3,109,421 533,242 8 01,205 8 26,000 1 ,685,159 2 04% 859,159 Transfers Out 6,597,427 12,761,462 1 5,247,922 1 2,231,499 1 2,238,146 1 00% 6,647 Total General Fund Expenditures 33,724,114 37,866,236 4 3,178,965 5 1,328,513 4 6,028,201 9 0% (5,300,312) NET REVENUE 34,229,656 31,310,307 39,089,353 25,274,503 3 3,725,022

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Services) 7,601,854$ 8,379,338$ 9 ,196,030$ 9 ,070,000$ 9 ,376,216$ 1 03% 306,216$ Sales & Use Tax - - - - - 0 % -
Franchise Fees - - - - - 0 % -
Other Taxes - - - - - 0 % -
License, Permits & Fees 94,451 77,971 1 43,895 1 10,000 1 12,232 1 02% 2,232 Fines, Penalties & Forfeitures - 92,793 8 6,348 9 0,000 1 26,624 1 41% 36,624 Intergovernmental - - - - - 0 % -
Use of Money & Property (1,616) 432,432 6 25,717 3 20,000 9 25,075 2 89% 605,075 Miscellaneous - - - - - 0 % -
Transfers - - - - - 0 % -
Total Fire Fund Revenues 7,694,689 8,982,534 1 0,051,989 9 ,590,000 1 0,540,147 1 10% 950,147 Expenditures
Salaries 808$ -$ -$ -$ -$ 0 % -$
Benefits - - - - - 0 % -
Contract Services 5,654,282 6,298,267 6 ,821,529 8 ,021,400 6 ,619,948 8 3% (1,401,452) Maintenance 56,463 70,167 7 7,995 8 5,000 6 0,950 7 2% (24,050) Operations 447,634 (87,248) 2 05,979 2 89,618 2 26,299 7 8% (63,319) Capital Outlay 38,200 26,094 - 1 ,015,000 - 0 % (1,015,000) Debt Service 262,228 272,717 2 78,171 3 00,000 2 87,907 9 6% (12,093) Transfers Out - - - - - 0 % -
Total General Fund Expenditures 6,459,615 6,579,997 7 ,383,673 9 ,711,018 7 ,195,105 7 4% (2,515,913) NET REVENUE 1,235,074 2,402,537 2,668,316 (121,018) 3 ,345,042 %
Budget
Used
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 11 395
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months General Fund Summary by Departments
Audited Actuals Audited Actuals Audited Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2021-22 2022-23 2023-24 2024-25 6/30/2025 Used 2023-24

GENERAL FUND
Revenues
General Services
Non Departmental 65,076,959$ 66,138,827$ 7 8,086,136$ 7 0,561,266$ 7 3,292,808 1 04% 2,731,542$ City Clerk 54,411 74,273 1 08,780 7 0,150 1 05,485 1 50% 35,335 City Manager 10,258 - - - - 0 % -
Community Services & Recreation - - - 2 0,000 4 ,454 2 2% (15,546) Finance 126,297 145,228 1 84,249 1 70,100 2 14,962 1 26% 44,862 Non Departmental - - - - - 0 % -
City Attorney 80,205 22,944 3 0,346 1 5,000 2 2,186 1 48% 7,186 Subtotal General Services 65,348,130 66,381,272 7 8,409,511 7 0,836,516 7 3,639,895 1 04% 2,803,379 Community Development
Community Development 209,777$ 117,231$ 3 80,719$ 2 55,000$ 4 89,207 1 92% 234,207$ Subtotal Community Development 209,777 117,231 3 80,719 2 55,000 4 89,207 1 92% 234,207 Public Works
Public Works 854,409$ 778,728$ 9 37,868$ 8 35,000$ 1 ,315,897 1 58% 480,897$ Subtotal Community Development 854,409 778,728 9 37,868 8 35,000 1 ,315,897 1 58% 480,897 Community Safety
Community Safety 905,318$ 1,240,799$ 1 ,903,631$ 3 ,693,000$ 3 ,336,236 9 0% (356,764)$ Subtotal Community Safety 905,318 1,240,799 1 ,903,631 3 ,693,000 3 ,336,236 9 0% (356,764) Public Safety
Public Safety 636,137$ 658,514$ 6 36,589$ 9 83,500$ 9 71,989 9 9% (11,511)$ Subtotal Public Safety 636,137 658,514 6 36,589 9 83,500 9 71,989 9 9% (11,511) Total General Fund Revenues 67,953,770 69,176,543 8 2,268,318 7 6,603,016 7 9,753,223 1 04% 3,150,207 Expenditures
General Services
100 City Council 224,419$ 1 62,650$ 1 61,344$ 3 07,206$ 2 17,346 7 1% (89,860)$ 110 City Attorney 317,860 2 95,852 3 07,171 3 82,800 3 33,366 8 7% (49,434) 290 Non Departmental 11,394,573 1 2,680,685 1 5,793,582 1 4,524,989 1 4,369,335 9 9% (155,654) Subtotal General Services 11,936,851 13,139,186 1 6,262,097 1 5,214,995 1 4,920,046 9 8% (294,949)$ City Manager
200 City Manager 609,470$ 5 21,256$ 5 95,799$ 7 56,002$ 6 87,800 9 1% (68,202)$ 220 Human Resources 651,178 6 01,869 7 43,535 9 93,821 7 23,688 7 3% (270,133) 230 Risk Management 386,678 3 88,154 5 50,270 8 73,200 8 00,888 9 2% (72,312) 720 Community Services & Recreation 682,857 1 ,003,507 1 ,078,775 1 ,289,256 1 ,239,423 9 6% (49,833) Subtotal City Manager 2,330,184 2,514,787 2 ,968,379 3 ,912,279 3 ,451,800 8 8% (460,479) Government Services
120 City Clerk 444,667$ 5 79,863$ 4 97,458$ 8 51,385$ 5 34,862 6 3% (316,523)$ 240 Information Technology 304,454 2 89,575 3 75,722 4 13,195 3 86,831 9 4% (26,365) 260 Communications 244,365 3 20,256 3 74,202 4 32,542 4 69,432 1 09% 36,890 Subtotal Government Services 993,486 1,189,694 1 ,247,381 1 ,697,122 1 ,391,124 8 2% (305,998)$ Finance
210 Finance 910,324$ 1 ,139,254$ 1 ,231,399$ 2 ,053,716$ 1 ,578,139 7 7% (475,577)$ Subtotal Finance 910,324 1,139,254 1 ,231,399 2 ,053,716 1 ,578,139 7 7% (475,577)$ Community Development
301 Administration 1,108,869$ 1 ,356,552$ 4 74,789$ 4 55,353$ 3 78,497 8 3% (76,856)$ 300 Planning 610,794 6 86,329 6 65,670 1 ,118,907 8 90,558 8 0% (228,349) 302 Economic Development - - 7 19,414 1 ,138,720 8 99,324 7 9% (239,396) Subtotal Community Development 1,719,663 2,042,881 1 ,859,872 2 ,712,980 2 ,168,379 8 0% (544,601)$ Public Works
320 Engineering 1,447,314$ 1 ,419,521$ 2 ,041,620$ 3 ,256,118$ 2 ,210,106 6 8% (1,046,012)$ 500 Public Works 368,711 2 75,437 5 96,730 2 ,145,397 1 ,242,879 5 8% (902,518) 295 Facility Maintenance 467,728 5 57,645 3 71,872 5 72,932 3 96,023 6 9% (176,909) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 12 396
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months General Fund Summary by Departments
Audited Actuals Audited Actuals Audited Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2021-22 2022-23 2023-24 2024-25 6/30/2025 Used 2023-24 296 Facility Landscaping - 1 81,504 1 49,746 3 00,842 1 81,034 6 0% (119,808) 600 Landscaping (public right-of-way) 1,074 - - - - 0 % - Subtotal Public Works 2,284,828 2,434,108 3 ,159,967 6 ,275,289 4 ,030,042 6 4% (2,245,247)$ Community Safety
311 Administration 19,679$ 3 15,828$ 6 44,270$ 9 84,748$ 9 58,183 9 7% (26,565)$ 310 Building Safety 1,337,997 1 ,273,580 1 ,111,581 1 ,863,944 1 ,388,476 7 4% (475,468) 330 Community Enhancement & Safety 764,036 8 11,417 7 65,922 9 84,857 8 01,884 8 1% (182,973) Subtotal Community Safety 2,121,711 2,400,825 2 ,521,773 3 ,833,549 3 ,148,543 8 2% (685,006)$ Public Safety
400 Law Enforcement 11,097,700$ 1 2,621,198$ 1 3,537,188$ 1 5,111,083$ 1 4,897,377 9 9% (213,706)$ 430 Animal Control 233,268 2 76,155 2 74,649 3 67,500 3 27,795 8 9% (39,705) 440 Crossing Guards 96,099 1 08,149 1 16,260 1 50,000 1 14,957 7 7% (35,043) Subtotal Public Safety 11,427,066 13,005,502 1 3,928,096 1 5,628,583 1 5,340,129 9 8% (288,454)$ Total General Fund Expenditures 33,724,114 37,866,236 4 3,178,965 5 1,328,513 4 6,028,201 9 0% (5,300,312) TOTAL GENERAL FUND NET REVENUE 34,229,656 31,310,307 3 9,089,353 2 5,274,503 3 3,725,022

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Services 7,601,854$ 8,379,338$ 9,196,030$ 9 ,070,000$ 9 ,376,216$ 1 03% 306,216$ Sales & Use Tax - - - - - 0 % -
Franchise Fees - - - - - 0 % -
Other Taxes - - - - - 0 % -
License, Permits & Fees 94,451 77,971 1 43,895 1 10,000 1 12,232 1 02% 2,232 Fines, Penalties & Forfeitures - 92,793 8 6,348 9 0,000 1 26,624 1 41% 36,624 Intergovernmental - - - - - 0 % -
Use of Money & Property (1,616) 432,432 6 25,717 3 20,000 9 25,075 2 89% 605,075 Miscellaneous - - - - - 0 % -
Transfers - - - - - 0 % -
Total Fire Fund Revenues 7,694,689 8,982,534 1 0,051,989 9 ,590,000 1 0,540,147 1 10% 950,147 Expenditures
Public Safety
290 General Government 504,045$ 3 0,899$ 2 78,171$ 3 00,000$ 2 87,907 9 6% (12,093)$ 295 Facility Maintenance 187,895 1 46,078 1 94,022 2 53,450 1 63,043 6 4% (90,407) 296 Facility Landscaping - 2 2,065 3 2,470 7 1,600 2 5,624 3 6% (45,976) 320 Engineering 808 - - - - 0 % -
420 Fire Services 5,766,867 6 ,380,954 6 ,879,010 9 ,085,968 6 ,718,530 7 4% (2,367,438) Total Fire Fund Expenditures 6,459,615 6,579,997 7,383,673 9,711,018 7 ,195,105 74% (2,515,913)$ TOTAL FIRE FUND NET REVENUE 1,235,074 2,402,537 2 ,668,316 (1 21,018) 3 ,345,042 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 13 397
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months General Fund Operating Summary
Audited Actuals Audited Actuals Audited Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2021-22 2022-23 2023-24 2024-25 6/30/2025 Used 2023-24

GENERAL FUND
Operating Revenues
Property Taxes 3,662,139$ 4,004,362$ 4,004,968$ 4,215,800$ 4,261,355$ 101% 45,555$ Sales & Use Tax 28,310,286 32,156,371 31,415,102 36,460,000 34,714,250 95% (1,745,750) Franchise Fees 1,971,912 2,556,660 2,700,740 2,635,000 2,968,827 113% 333,827 Transient Occupancy Tax - - - 250,000 377,751 151% 127,751 License, Permits & Fees 2,333,526 2,347,535 3,701,400 2,601,750 2,984,208 115% 382,458 Fines, Penalties & Forfeitures 567,641 724,866 713,504 1,020,000 1,051,914 103% 31,914 Intergovernmental 6,367,511 6,077,206 6,632,569 6,460,000 6,922,975 107% 462,975 Use of Money & Property 365,078 1,024,247 1,310,489 1,110,000 1,443,000 130% 333,000 Miscellaneous 772,062 299,556 374,955 240,060 324,134 135% 84,074 Transfers In 57,239 298,240 531,786 510,406 511,261 100% 855 Total General Fund Operating Revenues 44,407,394 49,489,043 51,385,512 55,503,016 55,559,674 100% 56,658 Operating Expenditures
Personnel 5,181,118$ 6,127,883$ 7,514,498$ 11,603,246$ 9,558,111$ 82% (2,045,135)$ Contract Services (Law Enforcement) 10,929,074 12,445,838 13,215,383 14,558,232 14,431,853 99% (126,379) Contract Services (Other) 3,865,613 3,934,059 3,848,020 7,017,488 4,820,763 69% (2,196,725) Maintenance 205,290 345,138 291,750 618,211 326,092 53% (292,120) Operations 2,343,271 960,061 2,627,366 3,742,987 2,412,159 64% (1,330,828) Capital Outlay 187,826 758,553 (367,180) 730,850 555,919 76% (174,931) Debt Service 1,250,371 533,242 801,205 826,000 1,685,159 204% 859,159 Transfers Out 735,475 40,703 19,640 8,809 15,456 175% 6,647 Total General Fund Operating Expenditures 24,698,037 25,145,477 27,950,683 39,105,823 33,805,511 86% (5,300,312) NET OPERATING REVENUE 19,709,357 24,343,566 23,434,829 16,397,193 21,754,163 Non-Operating Revenues
Sales Tax 16,400,000$ 15,200,000$ 26,904,246$ 13,640,000$ 13,749,047 101% 109,047 Franchise Fees (Retention Fees) - 4,000,000 - - 0% - Licenses, Permits & Fees (One-Time Construction - - - 2,770,000 2,861,070 103% 91,070 Use of Money and Property (Interest) 192,293 487,500 2,550,000 4,690,000 6,097,002 130% 1,407,002 Use of Money and Property (Unrealized Gain/Los (406,136) - 1,428,560 - 1,486,431 0% 1,486,431 Transfers In (ARPA SLFRF) 7,360,219 - - - - 0% - Total General Fund Non-Operating Revenues 23,546,376 19,687,500 30,882,806 21,100,000 24,193,550 115% 3,093,550 Non-Operating Expenditures
Operations (Unrealized Loss) 1,305,075$ -$ -$ -$ -$ 0% -$ Debt Service (Tarpon Properties Payoff) 1,859,050 - - - - 0% - Transfers Out (Streetlight Payoff) 3,808,933 - - - - 0% - Transfers Out (Capital Replacement Reserves) - 1,303,652 1,020,000 1,140,000 1,140,000 100% - Transfers Out (CIP) 2,053,019 11,417,107 14,208,282 11,082,690 11,082,690 100% - Total General Fund Non-Operating Expenditu 9,026,077 12,720,759 15,228,282 12,222,690 12,222,690 100% - NET NON-OPERATING REVENUE 14,520,299 6,966,741 15,654,524 8,877,310 11,970,860 GRAND TOTAL NET REVENUE 34,229,656 31,310,307 39,089,353 25,274,503 33,725,022 - - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 14 398
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months General Fund Operating Summary
Audited Actuals Audited Actuals Audited Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2021-22 2022-23 2023-24 2024-25 6/30/2025 Used 2023-24

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Operating Revenues
Property Taxes (Restricted for Fire Services) 7,601,854$ 8,379,338$ 9,196,030$ 9,070,000$ 9,376,216 103% 306,216$ Sales & Use Tax - - - - - 0% - Franchise Fees - - - - - 0% - Other Taxes - - - - - 0% - License, Permits & Fees 94,451 77,971 143,895 110,000 112,232 102% 2,232 Fines, Penalties & Forfeitures - 92,793 86,348 90,000 126,624 141% 36,624 Intergovernmental - - - - - 0% - Use of Money & Property (1,616) 432,432 625,717 320,000 925,075 289% 605,075 Miscellaneous - - - - - 0% - Transfers - - - - - 0% - Total Fire Fund Revenues 7,694,689 8,982,534 10,051,989 9,590,000 10,540,147 0% 950,147 Operating Expenditures
Salaries 808$ -$ -$ -$ - 0% -$ Benefits - - - - - 0% - Staff Development - - - - - 0% - Contract Services 5,654,282 6,298,267 6,821,529 8,021,400 6,619,948 83% (1,401,452) Maintenance 56,463 70,167 77,995 85,000 60,950 72% (24,050) Operations 447,634 (87,248) 205,979 289,618 226,299 78% (63,319) Capital Outlay 0 0 - 1,015,000 - 0% (1,015,000) Debt Service 262,228 272,717 278,171 300,000 287,907 96% (12,093) Transfers Out - - - - - 0% - Subtotal Fire Fund Expenditures 6,421,415 6,553,903 7,383,673 9,711,018 7,195,105 0% (2,515,913) NET OPERATING REVENUE 1,273,274 2,428,631 2,668,316 (121,018) 3,345,042 Non-Operating Revenues
Use of Money and Property (Unrealized Gain/Los -$ -$ -$ -$ -$ 0% -$ Transfers In - - - - - 0% - Total Fire Fund Non-Operating Revenues - - - - - 0% -$ Non-Operating Expenditures
CIP (Fire Station) -$ -$ -$ -$ 0% -$ CIP (Vehicle Purchase) 38,200 26,094 - - - 0% - Total Fire Fund Non-Operating Expenditures 38,200 26,094 - - - 0% -$ NET NON-OPERATING REVENUE (38,200) (26,094) - - - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 15 399
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Other Funds Summary
*Data includes transfers
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 6/30/2025 2023-24

OTHER FUNDS
Revenues
120 General Plan Fund -$ 56,795$ 25,000$ 114,990$ 460% 89,990$ 200 Gas Tax 1,910,031 2,068,582 1,997,500 2,130,447 107% 132,947 205 SB1 1,630,373 1,841,295 1,798,800 1,949,486 108% 150,686 206 Area Drainage Plan (ADP) 22,224 30,080 8,800 40,400 459% 31,600 210 Measure A 3,561,411 3,433,382 3,238,500 3,794,696 117% 556,196 211 TDA Fund 146,666 - - - 0% - 220 AQMD 105,726 155,405 117,100 103,099 88% (14,001) 230 Grants: Law Enforcement Grants - - - - 0% - 240 Grants: Miscellaneous Grants Fund 520,685 10,820,267 6,498,782 10,273,842 158% 3,775,060 241 Grants: Coronavirus Relief Fund - - - - 0% - 242 Grants: American Rescue Plan Act Fund - - - - 0% - 243 Public, Educational, or Governmental Access Fund 1,444 885 - 1,049 0% 1,049 250 Grants: Community Development Block Grant - - 15,000 15,007 100% 7 260 Local Law Enforcement Services - - - - 0% - 270 TUMF Reimbursement Fund 13,818 451,322 2,700,000 2,862,711 106% 162,711 290 Transportation DIF 520,618 574,123 258,500 195,794 76% (62,706) 291 Fire DIF 70,837 144,417 45,500 2,896,192 6365% 2,850,692 292 Public Facilities DIF 69,972 226,542 163,000 5,625,146 3451% 5,462,146 293 Road and Bridge Benefit District 218,470 867,221 125,000 826,941 662% 701,941 294 Quimby Parkland Fees - 12,387 - 22,339 0% 22,339 300 LLMD 89-1 Zone 10 4,743 12 - - 0% - 301 LLMD 89-1 Zone 33 707 185 150 - 0% (150) 302 LLMD 89-1 Zone 41 76,992 99,814 80,602 145,925 181% 65,323 303 LLMD 89-1 Zone 79 1,667 1,783 1,813 2,363 130% 550 304 LLMD 89-1 Zone 85 985 1,176 702 1,805 257% 1,103 305 LLMD 89-1 Zone 111 24,893 15,827 26,198 26,149 100% (49) 306 LLMD 89-1 Zone 115 4,094 4,269 4,464 4,411 99% (53) 307 LLMD 89-1 Zone 116 7,897 7,233 8,035 9,945 124% 1,910 308 LLMD 89-1 Zone 147 1,717 1,785 1,865 1,862 100% (3) 309 LLMD 89-1 Zone 151 9,512 9,702 11,129 11,129 100% 0 310 LLMD 89-1 Zone 156 7,139 7,282 8,353 8,353 100% 0 311 Benefit Assessment District 2014-2 11,259 10,183 7,703 8,626 112% 923 312 LLMD 2014-1 18,215 17,087 6,922 8,487 123% 1,565 313 LLMD 2014-3 7,114 9,230 4,673 5,185 111% 512 314 LLMD 2014-4 6,071 4,134 1,016 1,640 161% 624 315 Community Facilities District 2019-1 11,030 9,618 11,914 9,726 82% (2,188) 316 Community Facilities District 2024-1 Limonite/Archibald - - - - 0% - 317 Community Facilities District 2024-02 Zone 1 Eastvale Square Pha - - - - 0% - 318 Community Facilities District 2024-02 Zone 3 Magnolia Ranch - - - - 0% - 400 Community Facilities District 2017-1 41,746 45,285 93,435 49,547 53% (43,888) 401 Community Facilities District 2017-2 49,212 35,390 50,611 37,133 73% (13,478) 402 Community Facilities District 2020-1 Hamner Place 95,925 99,168 117,703 117,254 100% (449) 403 LMD 98-2 ORIGINAL 11,024 5,485 6,683 4,644 69% (2,039) 404 LMD 98-2 ANNEX 01/Zone A 8,149 4,749 4,729 4,867 103% 138 405 LMD 98-2 ANNEX 02/Zone B 91,834 64,280 125,476 49,206 39% (76,270) 406 LMD 98-2 ANNEX 03/Zone C 16,645 10,371 10,183 10,721 105% 538 407 LMD 98-2 ANNEX 04/Zone D 22,287 15,673 15,366 16,178 105% 812 408 LMD 98-2 ANNEX 06/Zone F 22,359 11,367 16,077 10,330 64% (5,747) 409 LMD 2001-1 Zone G 1,092 1,254 1,244 1,333 107% 89 410 LMD 2001-1 Zone S 1,320 1,643 1,649 1,720 104% 71 411 LMD 2001-1 Zone W 14,940 7,732 130 617 475% 487 412 LMD 2001-2 Zone A 18,360 15,067 30,779 14,031 46% (16,748) 413 LMD 2001-2 Zone B 17,360 11,964 18,576 10,898 59% (7,678) 414 LMD 2001-2 Zone C 1,094 674 1,224 607 50% (617) 415 LMD 2001-2 Zone D 11,887 7,999 10,479 9,214 88% (1,265) 416 LMD 2001-2 Zone F 3,067 11,209 44,920 2,781 6% (42,139) 417 LMD 2001-2 Zone G 10,287 9,437 16,628 7,737 47% (8,891) 418 LMD 2001-2 Zone H 28,855 19,990 24,204 23,756 98% (448) % Budget
Used
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 16 400
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Other Funds Summary
*Data includes transfers
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 6/30/2025 2023-24
% Budget
Used
419 LMD 2001-2 Zone J 18,512 13,370 17,295 14,423 83% (2,872) 420 LMD 2001-2 Zone K 1,716 1,880 1,943 1,919 99% (24) 421 LMD 2001-2 Zone M 2,771 1,677 1,665 1,807 109% 142 422 LMD 2001-3 Zone A 12,739 13,396 13,679 13,848 101% 169 423 LMD 2001-3 Zone B 9,909 8,173 8,241 8,626 105% 385 424 LMD 2001-3 Zone C 8,419 4,639 13,543 4,473 33% (9,070) 425 LMD 2001-3 Zone D 17,458 9,343 28,634 8,922 31% (19,712) 426 LMD 2001-3 Zone E 38,591 22,706 62,312 22,041 35% (40,271) 427 LMD 2001-3 Zone F 14,954 4,824 22,328 4,948 22% (17,380) 428 LMD 2001-3 Zone G 7,967 6,918 11,545 4,983 43% (6,562) 429 LMD 2001-3 Zone H 6,331 3,742 14,177 3,460 24% (10,717) 430 LMD 2001-3 Zone I 40,910 25,353 38,671 30,276 78% (8,395) 431 LMD 2001-3 Zone J 11,936 7,174 11,188 6,547 59% (4,641) 432 LMD 2001-3 Zone K 14,651 8,290 12,710 7,067 56% (5,643) 433 LMD 2001-3 Zone L 14,175 8,636 12,728 7,795 61% (4,933) 434 LMD 2001-3 Zone M 25,718 15,716 31,542 19,214 61% (12,328) 435 LMD 2001-3 Zone N 43,034 20,318 25,427 17,394 68% (8,033) 436 LMD 2001-3 Zone O 2,746 1,519 4,318 1,463 34% (2,855) 437 LMD 2001-3 Zone P 14,526 8,324 23,275 8,151 35% (15,124) 438 LMD 2001-3 Zone Q 5,997 3,618 10,967 3,493 32% (7,474) 439 LMD 2001-3 Zone R 1,699 1,067 1,257 934 74% (323) 440 LMD 2001-3 Zone S 3,061 1,717 4,568 2,298 50% (2,270) 441 LMD 2001-3 Zone T 21,130 12,021 35,180 12,614 36% (22,566) 442 LMD 2001-3 Zone U 14,313 8,485 23,230 9,032 39% (14,198) 443 LMD 2001-3 Zone V 23,359 13,631 39,312 25,369 65% (13,943) 444 LMD 2001-3 Zone W 7,854 8,985 12,483 9,292 74% (3,191) 445 LMD 2001-3 Zone X 2,365 1,321 3,385 1,240 37% (2,145) 446 LMD 2001-3 Zone Y 3,689 2,099 5,933 2,058 35% (3,875) 447 LMD 2001-3 Zone Z 4,093 2,296 6,542 2,226 34% (4,316) 448 LMD 2001-3 Zone AA 2,843 1,615 3,905 1,498 38% (2,407) 449 LMD 2001-3 Zone BB 2,464 1,343 3,501 1,254 36% (2,247) 450 LMD 2001-3 Zone CC 17,523 10,601 14,777 9,835 67% (4,942) 451 LMD 2001-3 Zone DD 23,649 14,894 32,114 14,235 44% (17,879) 452 LMD 2001-3 Zone EE 9,563 15,881 15,425 6,486 42% (8,939) 453 LMD 2001-3 Zone FF 21,436 12,637 19,431 12,086 62% (7,345) 454 LMD 2001-3 Zone GG 6,056 3,452 9,510 3,345 35% (6,165) 455 LMD 2001-3 Zone HH 4,877 2,771 7,289 2,704 37% (4,585) 456 LMD 2001-3 Zone II 10,433 5,828 17,003 5,769 34% (11,234) 457 LMD 2001-3 Zone JJ 2,102 1,178 2,982 1,147 38% (1,835) 458 LMD 2001-3 Zone KK 1,655 1,664 2,036 1,272 62% (764) 459 LMD 2001-3 Zone LL 4,358 2,252 6,591 2,754 42% (3,837) 460 LMD 2001-3 Zone MM 5,042 3,146 4,941 2,873 58% (2,068) 461 LMD 2001-3 Zone NN 7,293 4,227 11,684 4,105 35% (7,579) 462 LMD 2001-3 Zone OO 7,230 4,175 12,397 4,016 32% (8,381) 463 LMD 2001-3 Zone PP 8,413 4,814 14,606 4,635 32% (9,971) 464 LMD 2001-3 Zone QQ 3,648 2,116 5,526 2,041 37% (3,485) 465 LMD 2001-3 Zone RR 21,582 13,226 37,050 12,702 34% (24,348) 466 LMD 2001-3 Zone SS 8,167 4,739 13,107 4,607 35% (8,500) 467 LMD 2001-3 Zone TT 3,602 2,056 5,888 1,986 34% (3,902) 468 LMD 2001-3 Zone UU 2,844 1,510 4,913 1,468 30% (3,445) 469 LMD 2001-3 Zone VV 2,434 2,513 4,722 2,457 52% (2,265) 470 LMD 2001-3 Zone WW 9,570 5,583 14,393 5,415 38% (8,978) 471 LMD 2001-3 Zone XX 2,242 2,843 3,597 2,881 80% (716) 472 LMD 2001-3 Zone YY 19,033 11,887 17,410 10,613 61% (6,797) 473 LMD 2001-3 Zone ZZ 4,300 2,726 6,864 2,448 36% (4,416) 474 LMD 2001-3 Zone AAA 17,999 10,753 29,510 10,288 35% (19,222) 475 LMD 2001-3 Zone BBB 11,626 6,775 18,817 6,527 35% (12,290) 476 LMD 2001-3 Zone CCC 28,879 17,254 41,253 16,335 40% (24,918) 477 LMD 2001-3 Zone DDD 21,166 12,722 34,327 12,412 36% (21,915) 478 LMD 2001-3 Zone EEE 2,900 3,459 6,110 3,332 55% (2,778) 479 LMD 2001-3 Zone FFF 20,119 11,827 32,883 15,892 48% (16,991) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 17 401
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Other Funds Summary
*Data includes transfers
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 6/30/2025 2023-24
% Budget
Used
480 LMD 2001-3 Zone GGG 7,672 4,708 12,126 4,497 37% (7,629) 481 LMD 2001-3 Zone HHH 2,137 3,910 4,021 4,062 101% 41 482 LMD 2001-3 Zone III 13,216 14,862 15,181 15,102 99% (79) 483 LMD 2001-3 Zone JJJ 11,775 7,200 18,834 6,742 36% (12,092) 484 LMD 2001-3 Zone LLL 11,151 5,044 4,927 2,776 56% (2,151) 485 LMD 2001-3 Zone MMM 8,225 4,783 13,119 4,620 35% (8,499) 486 Illumination District No 2 Subarea 35 3,795 5,352 20,925 4,971 24% (15,954) 487 Illumination District No 2 Subarea 42 1,496 1,777 2,212 1,609 73% (603) 488 Illumination District No 2 Subarea 46 3,263 4,550 13,213 4,782 36% (8,431) 489 Illumination District No 2 Subarea 49 4,113 4,802 4,677 4,855 104% 178 490 Illumination District No 2 Subarea 55 679 684 669 682 102% 13 491 JCSD Special District Temporary Fund - - - - 0% - 500 Debt Service - - - - 0% - 600 Capital Projects 11,417,107 14,208,282 11,082,690 11,343,363 102% 260,673 601 General Information Technology Capital Replacement Fund 433,652 50,000 50,000 50,000 100% - 602 General Fleet Capital Replacement Fund 120,000 120,000 240,000 240,000 100% - 603 General Street Maintenance Capital Fund 500,000 500,000 500,000 500,000 100% - 604 General Facility Maintenance Capital Fund 250,000 250,000 250,000 250,000 100% - 605 General Catch Basin & Storm Drain Maintenance Capital Fund - - - - 0% - 700 Information Technology - - - - 0% - Total Other Fund Revenues 22,951,703 36,890,417 30,942,351 44,353,712 143% 13,411,361 Expenditures
120 General Plan Fund -$ -$ -$ -$ 0% -$ 200 Gas Tax 1,280,427 2,675,035 4,472,853 1,804,655 40% (2,668,198) 205 SB1 (7,078) 3,938,265 1,812,711 306,587 17% (1,506,124) 206 Area Drainage Plan (ADP) (13,822) - - - 0% - 210 Measure A 1,572,979 4,542,330 8,074,355 2,561,775 32% (5,512,580) 211 TDA Fund 44,348 - - - 0% - 220 AQMD 1,844 528,822 - 9,182 0% 9,182 230 Law Enforcement Grants - - - - 0% - 240 Grants: Miscellaneous Grants Fund 479,696 13,029,122 9,748,405 8,086,513 83% (1,661,892) 241 Grants: Coronavirus Relief Fund - - - - 0% - 242 Grants: American Rescue Plan Act Fund - - - - 0% - 243 Public, Educational, or Governmental Access Fund - - - - 0% - 250 Grants: Community Development Block Grant - - 15,000 15,000 100% - 260 Local Law Enforcement Services - - - - 0% - 270 TUMF Reimbursement Fund 157,993 1,671,198 3,170,812 873,493 28% (2,297,319) 290 Transportation DIF (3,547) 5,170 377 377 100% - 291 Fire DIF (7,086) 910 160 2,775,119 1734449% 2,774,959 292 Public Facilities DIF 485,117 3,260 1,282 5,435,493 423985% 5,434,211 293 Road and Bridge Benefit District (98,390) - 196,635 196,635 100% - 294 Quimby Parkland Fees - - - - 0% - 300 LLMD 89-1 Zone 10 159 527 - - 0% - 301 LLMD 89-1 Zone 33 8 8,095 - - 0% - 302 LLMD 89-1 Zone 41 (14,775) 20,269 62,602 14,413 23% (48,190) 303 LLMD 89-1 Zone 79 884 1,493 1,652 1,384 84% (268) 304 LLMD 89-1 Zone 85 (374) 147 402 102 25% (300) 305 LLMD 89-1 Zone 111 8,522 14,694 17,179 13,613 79% (3,566) 306 LLMD 89-1 Zone 115 11,544 14,138 11,454 12,643 110% 1,189 307 LLMD 89-1 Zone 116 4,950 7,152 7,232 5,712 79% (1,520) 308 LLMD 89-1 Zone 147 5,179 5,949 5,592 4,488 80% (1,104) 309 LLMD 89-1 Zone 151 19,258 38,973 24,336 23,870 98% (466) 310 LLMD 89-1 Zone 156 13,403 16,161 14,744 12,473 85% (2,271) 311 Benefit Assessment District 2014-2 4,860 7,379 6,938 9,239 133% 2,301 312 LLMD 2014-1 5,096 9,327 6,133 10,461 171% 4,328 313 LLMD 2014-3 3,603 5,701 4,146 5,958 144% 1,812 314 LLMD 2014-4 726 1,613 801 2,185 273% 1,384 315 Community Facilities District 2019-1 3,198 4,455 4,207 5,064 120% 857 316 Community Facilities District 2024-1 Limonite/Archibald - 18,820 - 5,158 0% 5,158 317 Community Facilities District 2024-2 Zone 1 Leal - 22,017 - 8,000 0% 8,000 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 18 402
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Other Funds Summary
*Data includes transfers
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 6/30/2025 2023-24
% Budget
Used
318 Community Facilities District 2024-02 Zone 3 Magnolia Ranch - - - - 0% - 400 Community Facilities District 2017-1 1,612 26,446 8,849 30,417 344% 21,568 401 Community Facilities District 2017-2 25,840 31,863 24,423 30,592 125% 6,169 402 Community Facilities District 2020-1 Hamner Place 123,806 143,595 127,424 139,704 110% 12,280 403 LMD 98-2 ORIGINAL 5,417 4,509 3,754 3,412 91% (342) 404 LMD 98-2 ANNEX 01/Zone A 4,141 3,190 8,255 2,559 31% (5,696) 405 LMD 98-2 ANNEX 02/Zone B 40,253 46,871 45,889 44,451 97% (1,438) 406 LMD 98-2 ANNEX 03/Zone C 8,395 6,572 8,688 5,090 59% (3,598) 407 LMD 98-2 ANNEX 04/Zone D 10,981 8,858 11,409 6,794 60% (4,615) 408 LMD 98-2 ANNEX 06/Zone F 8,944 7,415 8,450 6,056 72% (2,394) 409 LMD 2001-1 Zone G 477 620 4,732 570 12% (4,162) 410 LMD 2001-1 Zone S 995 1,323 13,023 1,205 9% (11,818) 411 LMD 2001-1 Zone W 18,434 18,934 - 1,225 0% 1,225 412 LMD 2001-2 Zone A 10,987 14,908 11,834 12,356 104% 522 413 LMD 2001-2 Zone B 8,921 7,646 9,315 6,316 68% (2,999) 414 LMD 2001-2 Zone C 691 714 536 407 76% (129) 415 LMD 2001-2 Zone D 6,090 4,991 6,297 4,122 65% (2,175) 416 LMD 2001-2 Zone F 1,785 1,674 2,221 2,113 95% (108) 417 LMD 2001-2 Zone G 4,767 7,411 6,405 5,449 85% (956) 418 LMD 2001-2 Zone H 14,741 11,806 15,574 9,424 61% (6,150) 419 LMD 2001-2 Zone J 10,315 8,784 10,634 7,274 68% (3,360) 420 LMD 2001-2 Zone K 2,832 3,572 3,278 3,359 102% 81 421 LMD 2001-2 Zone M 1,360 1,044 1,315 790 60% (525) 422 LMD 2001-3 Zone A 4,986 5,571 14,081 5,061 36% (9,020) 423 LMD 2001-3 Zone B 3,327 2,743 12,946 2,296 18% (10,650) 424 LMD 2001-3 Zone C 2,794 3,505 3,307 3,083 93% (224) 425 LMD 2001-3 Zone D 6,211 8,054 6,528 7,600 116% 1,072 426 LMD 2001-3 Zone E 13,735 17,531 16,782 16,375 98% (407) 427 LMD 2001-3 Zone F 1,430 1,608 2,599 1,585 61% (1,014) 428 LMD 2001-3 Zone G 4,446 5,160 4,742 4,778 101% 36 429 LMD 2001-3 Zone H 3,227 4,002 2,753 3,724 135% 971 430 LMD 2001-3 Zone I 18,922 14,481 19,149 11,384 59% (7,765) 431 LMD 2001-3 Zone J 5,419 4,148 5,487 3,285 60% (2,202) 432 LMD 2001-3 Zone K 8,217 6,396 6,071 5,055 83% (1,016) 433 LMD 2001-3 Zone L 6,185 4,486 6,601 3,464 52% (3,137) 434 LMD 2001-3 Zone M 9,448 10,470 11,902 9,297 78% (2,605) 435 LMD 2001-3 Zone N 29,601 17,745 15,249 14,252 93% (997) 436 LMD 2001-3 Zone O 935 1,206 1,130 1,144 101% 14 437 LMD 2001-3 Zone P 5,015 6,465 6,116 6,151 101% 35 438 LMD 2001-3 Zone Q 2,753 3,339 2,752 3,043 111% 291 439 LMD 2001-3 Zone R 815 726 812 548 68% (264) 440 LMD 2001-3 Zone S 1,063 1,347 1,266 1,280 101% 14 441 LMD 2001-3 Zone T 7,191 9,158 8,660 8,704 101% 44 442 LMD 2001-3 Zone U 12,620 7,046 7,376 7,417 101% 41 443 LMD 2001-3 Zone V 9,454 11,293 9,934 10,457 105% 523 444 LMD 2001-3 Zone W 3,136 3,824 7,695 3,552 46% (4,143) 445 LMD 2001-3 Zone X 831 1,060 989 992 100% 3 446 LMD 2001-3 Zone Y 1,311 1,665 1,562 1,577 101% 15 447 LMD 2001-3 Zone Z 1,424 1,810 1,701 1,708 100% 7 448 LMD 2001-3 Zone AA 1,015 1,195 1,176 1,113 95% (63) 449 LMD 2001-3 Zone BB 801 1,020 957 969 101% 12 450 LMD 2001-3 Zone CC 10,381 5,509 8,472 4,545 54% (3,927) 451 LMD 2001-3 Zone DD 8,547 8,339 11,167 6,863 61% (4,304) 452 LMD 2001-3 Zone EE 3,986 6,422 4,756 4,456 94% (300) 453 LMD 2001-3 Zone FF 10,264 7,022 10,219 6,087 60% (4,132) 454 LMD 2001-3 Zone GG 2,120 2,692 2,536 2,556 101% 20 455 LMD 2001-3 Zone HH 1,718 2,268 2,056 2,073 101% 17 456 LMD 2001-3 Zone II 3,571 4,538 4,283 4,309 101% 26 457 LMD 2001-3 Zone JJ 734 931 870 874 100% 4 458 LMD 2001-3 Zone KK 3,317 4,252 1,272 3,887 306% 2,615 459 LMD 2001-3 Zone LL 6,370 1,833 2,391 2,331 97% (60) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 19 403
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Other Funds Summary
*Data includes transfers
Audited Actuals Audited Actuals
Amended
Budget Actuals
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 6/30/2025 2023-24
% Budget
Used
460 LMD 2001-3 Zone MM 2,273 2,053 2,390 1,708 71% (682) 461 LMD 2001-3 Zone NN 2,567 3,261 3,069 3,090 101% 21 462 LMD 2001-3 Zone OO 2,726 4,238 3,071 3,286 107% 215 463 LMD 2001-3 Zone PP 3,807 4,426 3,565 4,106 115% 541 464 LMD 2001-3 Zone QQ 1,317 1,712 1,579 1,594 101% 15 465 LMD 2001-3 Zone RR 7,600 9,790 9,699 9,144 94% (555) 466 LMD 2001-3 Zone SS 2,920 3,724 3,482 3,505 101% 23 467 LMD 2001-3 Zone TT 1,526 1,936 1,530 1,827 119% 297 468 LMD 2001-3 Zone UU 909 1,163 1,090 1,103 101% 13 469 LMD 2001-3 Zone VV 1,082 1,387 2,110 1,302 62% (808) 470 LMD 2001-3 Zone WW 3,440 4,363 4,117 4,142 101% 25 471 LMD 2001-3 Zone XX 1,452 1,700 2,665 1,559 58% (1,106) 472 LMD 2001-3 Zone YY 8,934 6,655 8,958 5,193 58% (3,765) 473 LMD 2001-3 Zone ZZ 1,516 1,952 1,842 1,858 101% 16 474 LMD 2001-3 Zone AAA 6,256 7,846 7,798 7,430 95% (368) 475 LMD 2001-3 Zone BBB 4,427 5,667 4,971 5,341 107% 370 476 LMD 2001-3 Zone CCC 11,916 13,011 12,881 11,865 92% (1,016) 477 LMD 2001-3 Zone DDD 7,810 9,831 9,368 9,087 97% (281) 478 LMD 2001-3 Zone EEE 470 3,153 2,980 1,056 35% (1,924) 479 LMD 2001-3 Zone FFF 7,194 9,013 8,683 8,511 98% (172) 480 LMD 2001-3 Zone GGG 3,308 4,661 3,514 3,822 109% 308 481 LMD 2001-3 Zone HHH 2,459 2,580 1,933 2,189 113% 256 482 LMD 2001-3 Zone III 30,926 19,495 18,961 13,274 70% (5,687) 483 LMD 2001-3 Zone JJJ 4,301 5,372 5,145 4,833 94% (312) 484 LMD 2001-3 Zone LLL 2,128 2,152 2,381 1,904 80% (477) 485 LMD 2001-3 Zone MMM 2,959 3,834 3,594 3,618 101% 24 486 Illumination District No 2 Subarea 35 3,618 4,728 4,616 4,411 96% (205) 487 Illumination District No 2 Subarea 42 1,341 1,577 1,506 1,438 95% (68) 488 Illumination District No 2 Subarea 46 8,226 4,291 4,656 4,368 94% (288) 489 Illumination District No 2 Subarea 49 5,027 5,522 5,182 5,246 101% 64 490 Illumination District No 2 Subarea 55 821 1,073 1,308 989 76% (319) 491 JCSD Special District Temporary Fund - - - - 0% - 500 Debt Service - - - - 0% - 600 Capital Projects 3,273,187 8,801,649 23,910,990 5,202,634 22% (18,708,356) 601 General Information Technology Capital Replacement Fund - - - - 0% - 602 General Fleet Capital Replacement Fund - - - - 0% - 603 General Street Maintenance Capital Fund - - - - 0% - 604 General Facility Maintenance Capital Fund - - - - 0% - 605 General Catch Basin & Storm Drain Maintenance Capital Fund - - - - 0% - 700 Information Technology - - - - 0% - Total Other Fund Expenditures 7,906,268 36,108,448 52,280,292 28,036,579 54% (24,243,713) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 20 404
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance Actual Revenues
Actual
Expenditures
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 6/30/2025 6/30/2025 6/30/2025

GENERAL FUNDS
100 General Fund 127,394,125$ 166,483,478$ 76,603,016$ 51,328,513$ 191,757,981$ TOTAL General Funds 127,394,125 166,483,478 76,603,016 51,328,513 191,757,981

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 16,875,651$ 19,543,967$ 9,590,000$ 9,711,018$ 19,422,949$ 120 General Plan Fund - 56,795 - - 56,795 TOTAL Other Purpose General Funds 16,875,651 19,600,762 9,590,000 9,711,018 19,479,744

SPECIAL REVENUE FUNDS
200 Gas Tax Fund 3,783,628$ 3,177,175$ 1,997,500$ 4,472,853$ 701,822$ 205 Road Maintenance and Rehabilitation Fund 2,437,501 340,531 1,798,800 1,812,711 326,620 206 Area Drainage Plan (ADP) 921,734 951,814 8,800 - 960,614 210 Measure A Fund 6,637,058 5,528,110 3,238,500 8,074,355 692,255 211 TDA Fund - - - - - 220 Air Quality Management District 617,349 243,932 117,100 - 361,032 240 Grants: Miscellaneous Grants Fund 26,204 (2,182,651) 6,498,782 9,748,405 (5,432,274) 243 Public, Educational, or Governmental Access Fund 4,147 5,032 - - 5,032 250 Grants: Community Development Block Grant (7) (7) 15,000 15,000 (7) 270 TUMF Reimbursement Find (769,342) (1,989,218) 2,700,000 3,170,812 (2,460,030) 290 DIF Transportation Facilities Fund 947,941 1,516,894 258,500 377 1,775,017 291 DIF Fire Facilities Fund 616,755 760,262 45,500 160 805,602 292 DIF Public Facilities Fund 175,194 398,476 163,000 1,282 560,194 293 Road and Bridge Benefit District 6,986,893 7,854,113 125,000 196,635 7,782,478 294 Quimby Parkland Fees 12,387 - - 12,387 300 LLMD 89-1 Zone 10 515 - - - - 301 LLMD 89-1 Zone 33 7,910 - 150 - 150 302 LLMD 89-1 Zone 41 1,879,870 1,959,414 80,602 62,602 1,977,414 303 LLMD 89-1 Zone 79 16,990 17,279 1,813 1,652 17,440 304 LLMD 89-1 Zone 85 31,958 32,987 702 402 33,287 305 LLMD 89-1 Zone 111 183,032 184,164 26,198 17,179 193,183 306 LLMD 89-1 Zone 115 (35,657) (45,526) 4,464 11,454 (52,516) 307 LLMD 89-1 Zone 116 63,988 64,070 8,035 7,232 64,873 308 LLMD 89-1 Zone 147 (9,674) (13,839) 1,865 5,592 (17,566) 309 LLMD 89-1 Zone 151 (60,500) (89,771) 11,129 24,336 (102,978) 310 LLMD 89-1 Zone 156 (28,784) (37,662) 8,353 14,744 (44,053) 311 Benefit Assessment District 2014-2 19,802 22,605 7,703 6,938 23,370 312 LLMD 2014-1 31,667 39,427 6,922 6,133 40,216 313 LLMD 2014-3 11,402 14,932 4,673 4,146 15,459 314 LLMD 2014-4 15,525 18,047 1,016 801 18,262 315 Community Facilities District 2019-1 Cloverdale 7,179 12,342 11,914 4,207 20,049 316 Community Facilities District 2024-1 Limonite/Archibald - (18,820) - - (18,820) 317 Community Facilities District 2024-02 Zone 1 Eastvale Square Phase A - (22,017) - - (22,017) 318 Community Facilities District 2024-02 Zone 3 Magnolia Ranch - - - - - 400 Community Facilities District 2017-1 Goodman Commerce 295,932 314,771 93,435 8,849 399,357 401 Community Facilities District 2017-2 Sendero 76,569 80,096 50,611 24,423 106,284 402 Community Facilities District 2020-1 Hamner Place 24,598 (19,829) 117,703 127,424 (29,550) 403 LMD 98-2 ORIGINAL 20,544 21,519 6,683 3,754 24,448 404 LMD 98-2 ANNEX 01/Zone A 1,817 3,375 4,729 8,255 (151) 405 LMD 98-2 ANNEX 02/Zone B 64,667 82,076 125,476 45,889 161,663 406 LMD 98-2 ANNEX 03/Zone C 8,521 12,320 10,183 8,688 13,815 407 LMD 98-2 ANNEX 04/Zone D 8,932 15,747 15,366 11,409 19,704 408 LMD 98-2 ANNEX 06/Zone F 40,039 43,991 16,077 8,450 51,618 409 LMD 2001-1 Zone G 2,332 2,966 1,244 4,732 (522) 410 LMD 2001-1 Zone S 2,414 2,734 1,649 13,023 (8,640) 411 LMD 2001-1 Zone W 10,585 (617) 130 - (487) 412 LMD 2001-2 Zone A 53,181 53,340 30,779 11,834 72,285 413 LMD 2001-2 Zone B 32,007 36,324 18,576 9,315 45,585 414 LMD 2001-2 Zone C 1,695 1,656 1,224 536 2,344 415 LMD 2001-2 Zone D 21,229 24,236 10,479 6,297 28,418 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 21 405
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance Actual Revenues
Actual
Expenditures
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 6/30/2025 6/30/2025 6/30/2025 416 LMD 2001-2 Zone F 3,881 13,416 44,920 2,221 56,115 417 LMD 2001-2 Zone G 30,389 32,416 16,628 6,405 42,639 418 LMD 2001-2 Zone H 49,308 57,492 24,204 15,574 66,122 419 LMD 2001-2 Zone J 32,474 37,060 17,295 10,634 43,721 420 LMD 2001-2 Zone K 1 (1,692) 1,943 3,278 (3,027) 421 LMD 2001-2 Zone M 3,352 3,986 1,665 1,315 4,336 422 LMD 2001-3 Zone A (7,167) 658 13,679 14,081 256 423 LMD 2001-3 Zone B 3,447 8,877 8,241 12,946 4,172 424 LMD 2001-3 Zone C 27,092 28,225 13,543 3,307 38,461 425 LMD 2001-3 Zone D 54,664 55,953 28,634 6,528 78,059 426 LMD 2001-3 Zone E 119,981 125,155 62,312 16,782 170,685 427 LMD 2001-3 Zone F 51,278 54,494 22,328 2,599 74,223 428 LMD 2001-3 Zone G 4,574 6,332 11,545 4,742 13,135 429 LMD 2001-3 Zone H 17,407 17,146 14,177 2,753 28,570 430 LMD 2001-3 Zone I 77,850 88,722 38,671 19,149 108,244 431 LMD 2001-3 Zone J 22,502 25,528 11,188 5,487 31,229 432 LMD 2001-3 Zone K 21,876 23,770 12,710 6,071 30,409 433 LMD 2001-3 Zone L 25,028 29,179 12,728 6,601 35,306 434 LMD 2001-3 Zone M 68,510 73,757 31,542 11,902 93,397 435 LMD 2001-3 Zone N 46,824 49,396 25,427 15,249 59,574 436 LMD 2001-3 Zone O 8,069 8,383 4,318 1,130 11,571 437 LMD 2001-3 Zone P 46,173 48,033 23,275 6,116 65,192 438 LMD 2001-3 Zone Q 17,749 18,028 10,967 2,752 26,243 439 LMD 2001-3 Zone R 2,512 2,853 1,257 812 3,298 440 LMD 2001-3 Zone S 9,072 9,442 4,568 1,266 12,744 441 LMD 2001-3 Zone T 68,318 71,182 35,180 8,660 97,702 442 LMD 2001-3 Zone U 37,299 38,739 23,230 7,376 54,593 443 LMD 2001-3 Zone V 74,167 76,506 39,312 9,934 105,884 444 LMD 2001-3 Zone W 23,122 28,283 12,483 7,695 33,071 445 LMD 2001-3 Zone X 6,779 7,039 3,385 989 9,435 446 LMD 2001-3 Zone Y 11,143 11,577 5,933 1,562 15,948 447 LMD 2001-3 Zone Z 12,364 12,850 6,542 1,701 17,691 448 LMD 2001-3 Zone AA 7,965 8,385 3,905 1,176 11,114 449 LMD 2001-3 Zone BB 7,406 7,729 3,501 957 10,273 450 LMD 2001-3 Zone CC 28,214 33,307 14,777 8,472 39,612 451 LMD 2001-3 Zone DD 63,155 69,710 32,114 11,167 90,657 452 LMD 2001-3 Zone EE 28,893 38,351 15,425 4,756 49,020 453 LMD 2001-3 Zone FF 38,456 44,071 19,431 10,219 53,283 454 LMD 2001-3 Zone GG 18,572 19,332 9,510 2,536 26,306 455 LMD 2001-3 Zone HH 14,892 15,395 7,289 2,056 20,628 456 LMD 2001-3 Zone II 33,230 34,520 17,003 4,283 47,240 457 LMD 2001-3 Zone JJ 6,076 6,323 2,982 870 8,435 458 LMD 2001-3 Zone KK (42) (2,630) 2,036 1,272 (1,866) 459 LMD 2001-3 Zone LL 8,196 8,615 6,591 2,391 12,815 460 LMD 2001-3 Zone MM 10,197 11,290 4,941 2,390 13,841 461 LMD 2001-3 Zone NN 22,906 23,871 11,684 3,069 32,486 462 LMD 2001-3 Zone OO 22,379 22,316 12,397 3,071 31,642 463 LMD 2001-3 Zone PP 25,579 25,967 14,606 3,565 37,008 464 LMD 2001-3 Zone QQ 10,527 10,931 5,526 1,579 14,878 465 LMD 2001-3 Zone RR 68,574 72,009 37,050 9,699 99,360 466 LMD 2001-3 Zone SS 25,601 26,617 13,107 3,482 36,242 467 LMD 2001-3 Zone TT 10,682 10,803 5,888 1,530 15,161 468 LMD 2001-3 Zone UU 8,652 8,998 4,913 1,090 12,821 469 LMD 2001-3 Zone VV 6,907 8,032 4,722 2,110 10,644 470 LMD 2001-3 Zone WW 29,491 30,711 14,393 4,117 40,987 471 LMD 2001-3 Zone XX 3,937 5,080 3,597 2,665 6,012 472 LMD 2001-3 Zone YY 34,611 39,843 17,410 8,958 48,295 473 LMD 2001-3 Zone ZZ 13,262 14,037 6,864 1,842 19,059 474 LMD 2001-3 Zone AAA 57,433 60,340 29,510 7,798 82,052 475 LMD 2001-3 Zone BBB 36,264 37,371 18,817 4,971 51,217 476 LMD 2001-3 Zone CCC 78,573 82,816 41,253 12,881 111,188 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 22 406
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance Actual Revenues
Actual
Expenditures
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 6/30/2025 6/30/2025 6/30/2025 477 LMD 2001-3 Zone DDD 66,732 69,622 34,327 9,368 94,581 478 LMD 2001-3 Zone EEE 8,542 8,849 6,110 2,980 11,979 479 LMD 2001-3 Zone FFF 64,801 67,616 32,883 8,683 91,816 480 LMD 2001-3 Zone GGG 22,854 22,901 12,126 3,514 31,513 481 LMD 2001-3 Zone HHH (1,524) (194) 4,021 1,933 1,894 482 LMD 2001-3 Zone III 5,426 793 15,181 18,961 (2,987) 483 LMD 2001-3 Zone JJJ 37,008 38,837 18,834 5,145 52,526 484 LMD 2001-3 Zone LLL 7,205 10,098 4,927 2,381 12,644 485 LMD 2001-3 Zone MMM 24,238 25,186 13,119 3,594 34,711 486 Illumination District No 2 Subarea 35 7,677 8,300 20,925 4,616 24,609 487 Illumination District No 2 Subarea 42 2,262 2,462 2,212 1,506 3,168 488 Illumination District No 2 Subarea 46 3,161 3,420 13,213 4,656 11,977 489 Illumination District No 2 Subarea 49 9,429 8,709 4,677 5,182 8,204 490 Illumination District No 2 Subarea 55 1,934 1,545 669 1,308 906 491 JCSD Special District Temporary Fund (759) - - - - TOTAL Special Revenue Funds 27,134,953 21,534,252 18,794,661 28,369,302 11,959,611

DEBT SERVICE FUND
500 General Debt Service Fund -$ -$ -$ -$ -$ TOTAL Debt Service Fund - - - - -

CAPITAL PROJECTS FUNDS
600 General Capital Projects Fund 11,052,878$ 16,459,511$ 11,082,690$ 23,910,990$ 3,631,211$ 601 General Information Technology Capital Replacement Fund 553,652 483,652 50,000 - 533,652 602 General Fleet Capital Replacement Fund 120,000 240,000 240,000 - 480,000 603 General Street Maintenance Capital Fund 500,000 1,000,000 500,000 - 1,500,000 604 General Facility Maintenance Capital Fund 250,000 500,000 250,000 - 750,000 605 General Catch Basin & Storm Drain Maintenance Capital Fund - 100,000 100,000 - 200,000 TOTAL Capital Projects Fund 12,476,530 18,783,163 12,222,690 23,910,990 7,094,863 TOTAL 183,881,258$ 226,401,655$ 117,210,367$ 113,319,823$ 230,292,199$ City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 23 407
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance Actual Revenues
Actual
Expenditures
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 6/30/2025 6/30/2025 6/30/2025

GENERAL FUND - FUND BALANCE RESERVES AND COMMITMENTS
Total General Fund Estimated Fund Balance at 06/30/2025 191,757,981$ Nonspendable (Per 06/30/2024 ACFR):

Prepaid Items -
Total Nonspendable Fund Balance -
Restricted:

Restricted Fund Balance -
Total Restricted Fund Balance -
Assigned:

Operating Reserve (50% of Adopted Operating Appropriations) 19,552,912 Cash Flow: CIP Grants 6,500,000
Cash Flow: Special Revenue Fund Negative Fund Balance 177,584 Loan Program: Business Incentive Loan 230,000
Land Purchases (FY2025) 12,000,000
Financial System Implementation (FY2026) 1,000,000
Civic Center Reserve 26,589,971
Total Assigned Reserves 66,050,467
Committed:

Facility Construction: City Hall 33,000,000
Facility Construction: Library 10,200,000
Facility Construction: Police Substation 9,300,000
Equipment Purchase, Fire Truck 1,734,498
Pension Liability (CalPERS Reserve) 2,500,000
Public Safety Rate Increase Stabilization 3,000,000
Debt Service Reserve: Civic Center 7,000,000
Total Committed Reserves 66,734,498
Committed Appropriations Limit Qualified Capital Outlay Reserve:

General Fund: Facility Construction: City Hall - Appropriations Limit 20,420,029 General Fund: Facility Construction: Library - Appropriations Limit 17,595,000 General Fund: Facility Construction: Police Station - Appropriations Limit 12,895,000 General Fund: Equipment Purchase: Fire Truck - Appropriations Limit 965,502 Total Appropriations Limit Committed Reserves 51,875,531 Total General Funds Estimated Unassigned Fund Balance at 06/30/2025 7,097,486$

RESTRICTED STRUCTURAL FIRE FUND - FUND BALANCE RESERVES AND COMMITMENTS Total Fire Funds Estimated Fund Balance at 06/30/2025 19,422,949$ Assigned:

Operating Reserve (75% of Adopted Operating Appropriations) 7,283,264 Facility Construction: Third Fire Station 2,000,000
Total Assigned Reserves 9,283,264
Committed:

Facility Construction: Third Fire Station 8,000,000
Equipment Purchase: Apparatus Replacement Reserve 400,000 Total Committed Reserves 8,400,000
Total Fire Funds Estimated Unassigned Fund Balance at 06/30/2025 1,739,685$ Restricted by the County of Riverside (Per 06/30/2024 ACFR):

Restricted Fund Balance 19,543,967
Total Restricted Fund Balance 19,543,967
**For the purpose of this schedule, budgetary fund balance is estimated. Estimated fund balance in the far right column is defined as revenues minus expenditures. For the city's two major funds, fund balance is further broken down by the five categories of fund balance, nonspendable, restricted, assigned, committed, and unassigned located in the bottom portion of the schedule. Adequate fund balance is available in the General Fund to cover any negative fund balances in the city's reimbursable grant funds and special financing district funds.

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 24 408
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Assigned Reserve: Contingency Calculation
Audited Fund
Balance
Audited Fund
Balance
Amended Revenue
Budget
Amended
Expenditure Budget
Estimated Available
Fund Balance
Fund Name & Type 2022-23 2023-24 2024-25 2024-25 6/30/2025

GENERAL FUNDS
100 General Fund 127,394,125$ 166,483,478$ 76,603,016$ 51,328,513$ 191,757,981$ TOTAL General Funds 127,394,125 166,483,478 76,603,016 51,328,513 191,757,981 Assigned 50% Contingency Reserve
Policy: 50% of Annual Budgeted Operating Expenditures
Total Expenditures 51,328,513
Non-Operating Expenditures 12,222,690
Operating Expenditures 39,105,823
50% Reserve 19,552,912

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 16,875,651$ 19,543,967$ 9,590,000$ 9,711,018$ 19,422,949$ TOTAL Other Purpose General Funds 16,875,651 19,543,967 9,590,000 9,711,018 19,422,949 Assigned 75% Contingency Reserve
Policy: 75% of Annual Budgeted Operating Expenditures
Total Expenditures 9,711,018
Non-Operating Expenditures -
Operating Expenditures 9,711,018
75% Reserve 7,283,264
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 25 409
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Appropriations Limit Summary
Pre Voter
Approved
Override
Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 2022-23 2023-24 2024-25

ADOPTED APPROPRIATIONS LIMIT
Adopted Appropriations Limit 21,455,814$ 23,077,364$ 24,418,797$ 25,794,921$ 33,000,000$ 35,473,578$ 39,253,023$ 40,991,901$ 42,562,311$ Subject Revenue Appropriations
General Fund 10,045,447 15,809,535 17,472,985 17,952,129 41,516,698 54,973,760 53,493,923 58,427,813 63,751,159 Fire Fund 5,055,030 5,346,150 6,285,042 6,406,287 6,406,287 7,298,931 7,785,000 8,400,000 9,070,000 Total Subject Revenue Appropria 15,100,477 21,155,685 23,758,027 24,358,416 47,922,985 62,272,691 61,278,923 66,827,813 72,821,159 Over(Under) Limit (6,355,337) (1,921,679) (660,770) (1,436,505) 14,922,985 26,799,113 22,025,900 25,835,912 30,258,848 AB137 Provision Calculation 25,152,570 5,993,346
Annual Available for Capital Outlay 14,922,985 26,799,113 22,025,900 683,342 24,265,502 Cumulative Available for Capital Outlay 41,722,098 22,025,900 683,342 24,265,502 Cumulative Available for Capital Outlay Expenditures and Reserves 41,722,098 22,025,900 683,342 24,265,502 FY2021-22 Adopted Capital Outlay Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 18,399,529 General Fund: Facility Construction Library - Appropriations Limit 10,595,000 General Fund: Limonite Gap Bridge - Appropriations Limit 2,500,000 General Fund: Equipment, Fire Truck Purchase - Appropriations Limit 1,500,000 General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit 2,000,000 Subtotal Capital Outlay Reserve Commitments 34,994,529 - - - - FY2021-22 Adopted Capital Outlay Expenditures
Streetlight Debt Pay-Off - Appropriations Limit 4,168,519 Goodman Commerce Infrastructure Developer Agreement Pay-Off - Appropriations Limit 2,559,050 Subtotal Capital Outlay Expenditure Budget 6,727,569 - - - - FY2022-23 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 5,545,900 General Fund: Facility Construction Library - Appropriations Limit 7,000,000 Subtotal Capital Outlay Reserve Commitments - - 12,545,900 - - FY2022-23 Proposed Capital Outlay Expenditures
93026: Appropriation from Reserve: Limonite Gap Bridge 2,500,000 93026: Limonite Gap Bridge 4,525,000
95001: Hamner Place 700,000
94012: Prado Dam Inundation Utility Mitigation 155,000
95011: Facility Construction City Hall 3,100,000
95018: Modular Offices 800,000
93035: I-15 Corridor Landscaping 200,000
Subtotal Capital Outlay Expenditure Budget - 2,500,000 9,480,000 - - FY2023-24 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit (3,525,400) General Fund: Limonite Gap Bridge - Appropriations Limit (2,500,000) General Fund: Equipment, Fire Truck Purchase - Appropriations Limit Release (1,500,000) General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit Release (2,000,000) Subtotal Capital Outlay Reserve Commitments - (2,500,000) - (7,025,400) - FY2023-24 Proposed Capital Outlay Expenditures
95011: Facility Construction City Hall 7,025,400
93026: Limonite Gap Bridge MSHCP Fees 473,750
FY2024-25
Commitments
and
Expenditures
FY2022-23
Appropriations
From Reserve
FY2022-23
Commitments
and
Expenditures
FY2023-24
Commitments
and
Expenditures
FY2021-22
Commitments
and
Expenditures
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 26 410
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Appropriations Limit Summary
Pre Voter
Approved
Override
Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
2017-18 2018-19 2019-20 2020-21 2020-21 2021-22 2022-23 2023-24 2024-25 95018: Modular Offices 209,592
Subtotal Capital Outlay Expenditure Budget - - - 7,708,742 - FY2024-25 Proposed Reserve Commitments
General Fund: Facility Construction Polic Station - Appropriations Limit 12,895,000 General Fund: Equipment Purchase: Fire Truck - Appropriations Limit 965,502 Subtotal Capital Outlay Reserve Commitments - - - - 13,860,502 FY2024-25 Proposed Capital Outlay Expenditures
95011: Facility Construction City Hall 4,500,000
93026: Limonite Gap Pedestrian Bridge Design 500,000
95018: Public Works Yard Construction 2,700,000
93023-24-25: Civic Center Public Spaces 2,705,000
Subtotal Capital Outlay Expenditure Budget - - - - 10,405,000 Remaining Appropriations Limit Surplus 0 - - - - City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 27 411
CITY OF EASTVALE **FY 2024-25 UNAUDITED** 11/10/2025
Fiscal Year 2024-25
Interim Financial Report | QUARTER FOUR ending June 30, 2025 | 12 months Sales Tax Summary
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Budget Quarter 2018-19 2019-20** 2020-21 2021-22 2022-23 2023-24 2024-25 2024-25 Quarter 1 2,454,597 2,986,937 2,873,677 10,585,289 11,716,157 12,593,129 11,359,058 50,100,000 Quarter 2 # 2,693,017 2,807,803 3,144,645 12,241,575 13,047,245 22,003,231 13,493,863 Quarter 3 2,129,355 2,272,291 10,892,874 10,836,091 10,173,170 11,478,848 11,468,681 Quarterly Quarter 4 2,332,606 2,281,948 11,208,862 11,047,330 12,419,799 12,244,139 12,141,695 Budget:

TOTAL Sales Tax 9,609,575 10,348,979 28,120,058 44,710,286 47,356,371 58,319,347 48,463,297 12,525,000 **Sales tax for quarter 1 2019-20 included a late payment from the state applicable to prior quarters, this timing issue is the result of a state software system conversion. As a result, the amounts for quarter 1 2019-20 appear higher than normal.

NOTE: Sales tax figures represent sales tax receipts applicable to the quarters indicated. Amounts may not have been actually received in the quarter indicated, these totals may not be represented in other summary reports included in this report. # A true up for Quarter 2 ending December 31, 2020 was received in Quarter 2 2023-24. Net of the true up payment, this quarter totaled $14,184,283
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 28 412

AGENDA STAFF REPORT

City Council Meeting

CONSENT CALENDAR

Agenda Item No. 12.8
December 10, 2025
Interim Financial Report - Fiscal Year 2025-26, Quarter 1 Prepared By:

Amanda Wells, Finance Director/City Treasurer
Recommended Action(s)
Staﬀ recommends that the City Council receive and ﬁle the Interim Financial Report for Fiscal Year 2025-26, Quarter 1 ending September 30, 2025.

Summary
The goal of the Fiscal Year 2025-26 Annual Opera.ng and Capital Improvement Budget served to establish both long-term and short-term ﬁnancial planning for the City while adhering to regula.ons set by the Governmental Accoun.ng Standards Board (GASB). The comprehensive budget illustrates City Council’s commitment to providing cost eﬀec.ve municipal services. City Council adopts an opera.ng and capital improvement budget every year, which commits resources for the accomplishment of the City’s Strategic Plan, policies, and execu.on of services to the public. The budget iden.ﬁes target areas via the strategic plan while measuring achievements to ensure departments remain transparent and on track. An abundant amount of .me, analysis, and data from various resources helps establish projec.ons to forecast proper revenue and expenditure budgets.

The budget is a dynamic document that is amended throughout the year for various reasons, including City Council ac.ons on department requests, ac.ons by third par.es which impact the budget plan, or changes in the economy.

The Quarterly Interim Financial Report is intended to serve as an update to City Council on the City's revenue and expenditure performance with respect to budget. This par.cular Interim Financial Report is for the ﬁrst (1) quarter of ﬁscal year 2025-26 ending September 30, 2025. The ﬁgures in the a;ached reports represent the unaudited ﬁnancials for quarter one as of November 24, 2025. It is important to note that the ﬁgures contained within the report do not reﬂect audited ﬁnancials for 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
413
the prior 2024-25 or current 2025-26 ﬁscal year, and ﬁgures may be adjusted in accordance with audit standards.

Background
Detail regarding the Interim Financial Report can be found in attachment 1, Interim Financial Report.

Environmental
Government ﬁscal ac.vi.es and budget appropria.ons are not considered a Project as deﬁned by the California Environmental Quality Act (CEQA) and no environmental review is required.

Strategic Plan Action - Priority Level: 3
| Target #: C
| Goal #: H
Ensure that City revenues align with expenditures.

Fiscal Impact
The interim report for quarter four of fiscal year 2025-26 does not cause a fiscal impact to the city.

Prior City Council/Commission Action
In prepara.on for the adop.on of the Fiscal-Year 2025-26 Annual Opera.ng Budget staﬀ followed the budget .meline as contained within the 2025-26 budget document.

City Council conducted a
budget workshop on April 23, 2025 and capital improvement plan workshop on May 14, 2025. Since the draE budget workshop, no major program changes have been incorporated into the budget plan. All changes between the workshop and the proposed budget are listed above in the background sec.on. On June 11, the City Council conducted a study session for the proposed ﬁscal year 2025-26 budget. At that .me, City Council made no adjustments to the proposed budget. On June 25, 2025 the City Council unanimously adopted the budget.

Attachment(s)
Attachment 1 - Interim Financial Report - Fiscal Year 2025-26: Quarter 1

12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
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415
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months General Fund Summary by Category
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26

GENERAL FUND
Revenues
Property Taxes 4,004,362$ 4,004,968$ 4 ,261,355$ 4 ,443,800$ 2 6,999$ 1 % (4,416,801)$ Sales & Use Tax 47,356,371 58,319,348 4 8,463,297 4 9,200,000 3 ,727,290 8 % (45,472,710) Franchise Fees 6,556,660 2,700,740 2 ,968,827 2 ,805,000 1 99,884 7 % (2,605,116) Transient Occupancy Tax - - 3 77,751 5 40,000 1 02,715 1 9% (437,285) License, Permits & Fees 2,347,535 3,701,400 5 ,845,278 5 ,602,300 1 ,274,834 2 3% (4,327,466) Fines, Penalties & Forfeitures 724,866 713,504 1 ,051,914 1 ,005,000 8 4,176 8 % (920,824) Intergovernmental 6,077,206 6,632,569 6 ,922,975 7 ,075,000 1 14,872 2 % (6,960,128) Use of Money & Property 1,511,747 5,289,049 9 ,026,433 5 ,900,000 5 57,699 9 % (5,342,301) Miscellaneous 299,556 374,955 3 24,134 2 05,060 2 0,811 1 0% (184,249) Transfers In 298,240 531,786 5 11,261 5 07,811 - 0 % (507,811) Total General Fund Revenues 69,176,543 82,268,318 7 9,753,223 7 7,283,971 6 ,109,279 8 % (71,174,692) Expenditures
Personnel 6,127,883$ 7,514,498$ 9 ,558,111$ 1 2,906,497$ 2 ,688,413$ 2 1% (10,218,084)$ Contract Services (Law Enforcement) 12,445,838 13,215,383 1 4,431,853 1 7,165,150 9 13,783 5 % (16,251,367) Contract Services (Other) 3,934,059 3,848,020 4 ,820,763 6 ,606,845 2 92,547 4 % (6,314,298) Maintenance 345,138 291,750 3 26,092 6 44,710 2 2,443 3 % (622,267) Operations 960,061 2,627,366 3 ,046,778 5 ,607,010 1 ,164,738 2 1% (4,442,272) Capital Outlay 758,553 (367,180) 5 55,919 7 12,500 2 61,588 3 7% (450,912) Debt Service 533,242 801,205 1 ,050,540 3 00,000 - 0 % (300,000) Transfers Out & Appropriation from Reserve 12,761,462 15,247,922 1 2,238,146 5 5,137,122 5 ,000 0 % (55,132,122) Total General Fund Expenditures 37,866,236 43,178,965 4 6,028,201 9 9,079,834 5 ,348,513 5 % (93,731,321) TOTAL GENERAL FUND NET REVENUE 31,310,307 39,089,353 3 3,725,022 (2 1,795,863) 7 60,767 2 2,556,630

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Services) 8,379,338$ 9,196,030$ 9 ,376,216$ 9 ,694,000$ 7 5$ 0 % (9,693,925)$ Sales & Use Tax - - - - - 0 % - Franchise Fees - - - - - 0 % - Other Taxes - - - - - 0 % - License, Permits & Fees 77,971 143,895 1 12,232 1 19,000 2 5,395 2 1% (93,605) Fines, Penalties & Forfeitures 92,793 86,348 1 26,624 9 0,000 - 0 % (90,000) Intergovernmental - - - - - 0 % - Use of Money & Property 432,432 625,717 9 25,075 8 60,000 1 58,229 1 8% (701,771) Miscellaneous - - - - - 0 % - Transfers - - - - - 0 % - Total Fire Fund Revenues 8,982,534 10,051,989 1 0,540,147 1 0,763,000 1 83,699 2 % (10,579,301) Expenditures
Salaries -$ -$ -$ -$ -$ 0 % -$ Benefits - - - - - 0 % - Contract Services 6,298,267 6,821,529 6 ,619,948 9 ,112,125 - 0 % (9,112,125) Maintenance 70,167 77,995 6 0,950 1 23,500 6 62 1 % (122,838) Operations (87,248) 205,979 2 26,299 2 95,350 1 9,830 7 % (275,520) Capital Outlay (Approp from Reserve) 26,094 - - 1 ,000,000 - 0 % (1,000,000) Debt Service 272,717 278,171 2 87,907 3 00,000 - 0 % (300,000) Transfers Out - - - - - 0 % - Total General Fund Expenditures 6,579,997 7,383,673 7 ,195,105 1 0,830,975 2 0,492 0 % (10,810,483) TOTAL FIRE FUND NET REVENUE 2,402,537 2,668,316 3 ,345,042 (6 7,975) 1 63,208 2 31,183 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 1 416
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months General Fund Summary by Departments
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals % Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26

GENERAL FUND
Revenues
General Services
Non Departmental 66,138,827$ 78,086,136$ 7 3,292,808$ 7 1,071,671$ 4 ,827,626$ 7 % (66,244,045)$ City Clerk 74,273 108,780 1 05,485 8 0,200 2 2,006 2 7% (58,194) City Manager - - - - 1 00 0 % 100 Community Services & Recreation - - 4 ,454 1 5,000 8 43 6 % (14,157)$ Finance 145,228 184,249 2 14,962 1 70,100 4 1,304 2 4% (128,796) General Government - - - - - 0 % - City Attorney 22,944 30,346 2 2,186 1 5,000 1 1,260 7 5% (3,740) Subtotal General Services 66,381,272 78,409,511 7 3,639,895 7 1,351,971 4 ,903,139 7 % (66,448,832) Community Development
Community Development 1,425,582$ 2,321,572$ 4 ,214,850$ 4 ,143,000$ 6 00,180$ 1 4% (3,542,820)$ Subtotal Community Development 1,425,582 2,321,572 4 ,214,850 4 ,143,000 6 00,180 1 4% (3,542,820) Public Works
Public Works 778,728$ 937,868$ 1 ,315,897$ 1 ,230,000$ 4 41,784$ 3 6% (788,216)$ Subtotal Community Development 778,728 937,868 1 ,315,897 1 ,230,000 4 41,784 3 6% (788,216) Community Safety & Technology
Community Safety 294,266$ 319,045$ 3 35,753$ 3 16,000$ 1 52,930$ 4 8% (163,071)$ Subtotal Community Safety & Technology 294,266 319,045 3 35,753 3 16,000 1 52,930 4 8% (163,071) Public Safety
Public Safety 296,697$ 280,322$ 2 46,829$ 2 43,000$ 1 1,247$ 5 % (231,753)$ Subtotal Public Safety 296,697 280,322 2 46,829 2 43,000 1 1,247 5 % (231,753) Total General Fund Revenues 69,176,543 82,268,318 7 9,753,223 7 7,283,971 6 ,109,279 8 % (71,174,692) Expenditures
City Council
100 City Council 162,650$ 1 61,344$ 2 17,346$ 3 34,278$ 5 9,854$ 1 8% (274,424)$ Subtotal City Council 162,650 161,344 2 17,346 3 34,278 5 9,854 1 8% (274,424) City Administration
200 City Manager 521,256$ 5 95,799$ 6 87,800$ 8 16,078$ 1 57,611$ 1 9% (658,467)$ 220 Human Resources 601,773$ 7 43,288$ 7 22,992$ 1 ,084,049 2 09,842 1 9% (874,207) 230 Risk Management 388,154 5 50,270 8 00,888 1 ,203,900 1 ,080,161 9 0% (123,739) 302 Economic Development - 7 19,414 8 99,324 1 ,000,249 1 72,687 1 7% (827,562) 720 Community Services & Recreation 1,003,507$ 1 ,078,775$ 1 ,239,423$ 1 ,672,599 1 38,651 8 % (1,533,948) Subtotal City Administration 2,514,690 3,687,546 4 ,350,427 5 ,776,875 1 ,758,952 3 0% (4,017,923) Non Departmental
110 City Attorney 295,852$ 3 07,171$ 3 33,366$ 3 84,000$ -$ 0 % (384,000)$ 290 Non Departmental 12,680,685 1 5,793,582 1 4,369,335 5 7,739,584 1 80,831 0 % (57,558,753) Subtotal Non Departmental 12,976,537 16,100,753 1 4,702,700 5 8,123,584 1 80,831 0 % (57,942,753) Government Services
120 City Clerk 579,863$ 4 97,458$ 5 34,862$ 8 60,032$ 1 75,673$ 2 0% (684,359)$ 260 Communications 320,256 3 74,202 4 69,432 4 18,368 6 8,170 1 6% (350,198) Subtotal Government Services 900,119 871,660 1 ,004,294 1 ,278,400 2 43,843 1 9% (1,034,557) Finance
210 Finance 1,139,254$ 1 ,231,399$ 1 ,578,139$ 1 ,909,278$ 2 59,863$ 1 4% (1,649,415)$ 211 Procurement - - - 3 14,849 6 6,856 2 1% (247,993) Subtotal Finance 1,139,254 1,231,399 1 ,578,139 2 ,224,127 3 26,719 1 5% (1,897,408) 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 2 417
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months General Fund Summary by Departments
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals % Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM
Community Development
301 Administration 1,356,552$ 4 74,789$ 3 78,497$ 5 36,865$ 1 00,615$ 1 9% (436,250)$ 300 Planning 686,329 6 65,670 8 90,558 1 ,184,583 1 61,341 1 4% (1,023,242) 310 Building Safety 1,273,580 1 ,111,581 1 ,388,476 1 ,972,540 2 79,899 1 4% (1,692,641) Subtotal Community Development 3,316,461 2,252,039 2 ,657,532 3 ,693,988 5 41,855 1 5% (3,152,133) Public Works
320 Engineering 1,419,521$ 2 ,041,620$ 2 ,210,106$ 3 ,870,181$ 4 08,955$ 1 1% (3,461,226)$ 500 Public Works 275,437 5 96,730 1 ,242,879 2 ,028,164 2 05,800 1 0% (1,822,364) 295 Facility Maintenance 557,645 3 71,872 3 96,023 5 86,997 5 4,611 9 % (532,386) 296 Facility Landscaping 181,504 1 49,746 1 81,034 3 80,207 2 2,821 6 % (357,386) 600 Landscaping (public right-of-way) - - - - - 0 % - Subtotal Public Works 2,434,108 3,159,967 4 ,030,042 6 ,865,549 6 92,187 1 0% (6,173,362) Community Safety & Technology
311 Administration 315,828$ 6 44,270$ 9 58,183$ 9 56,580$ 2 20,618$ 2 3% (735,962)$ 330 Code Enforcement 811,417 7 65,922 8 01,884 1 ,006,653 1 74,501 1 7% (832,152) 240 Information Technology 289,671 3 75,969 3 87,527 6 05,300 4 1,404 7 % (563,896) Subtotal Community Safety 1,416,917 1,786,161 2 ,147,593 2 ,568,533 4 36,523 1 7% (2,132,010) Public Safety
400 Law Enforcement 12,621,198$ 1 3,537,188$ 1 4,897,377$ 1 7,652,000$ 1 ,107,748$ 6 % (16,544,252)$ 430 Animal Control 276,155 2 74,649 3 27,795 4 12,500 - 0 % (412,500) 440 Crossing Guards 108,149 1 16,260 1 14,957 1 50,000 - 0 % (150,000) Subtotal Public Safety 13,005,502 13,928,096 1 5,340,129 1 8,214,500 1 ,107,748 6 % (17,106,752) Total General Fund Expenditures 37,866,236 43,178,965 4 6,028,201 9 9,079,834 5 ,348,513 5 % (93,731,321) TOTAL GENERAL FUND NET REVENUE 31,310,307 39,089,353 3 3,725,022 (2 1,795,863) 7 60,767 2 2,556,630

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Revenues
Property Taxes (Restricted for Fire Services) 8,379,338$ 9,196,030$ 9 ,376,216$ 9 ,694,000$ 7 5$ 0 % (9,693,925)$ Sales & Use Tax - - - - - 0 % - Franchise Fees - - - - - 0 % - Other Taxes - - - - - 0 % - License, Permits & Fees 77,971 143,895 1 12,232 1 19,000 2 5,395 2 1% (93,605) Fines, Penalties & Forfeitures 92,793 86,348 1 26,624 9 0,000 - 0 % (90,000) Intergovernmental - - - - - 0 % - Use of Money & Property 432,432 625,717 9 25,075 8 60,000 1 58,229 1 8% (701,771) Miscellaneous - - - - - 0 % - Transfers - - - - - 0 % - Total Fire Fund Revenues 8,982,534 10,051,989 1 0,540,147 1 0,763,000 1 83,699 2 % (10,579,301) Expenditures
Public Safety
290 General Government 30,899$ 2 78,171$ 2 87,907$ 3 00,000$ -$ 0 % (300,000)$ 295 Facility Maintenance 146,078 1 94,022 1 63,043 2 53,450 1 8,824 7 % (234,626) 296 Facility Landscaping 22,065 3 2,470 2 5,624 7 1,600 - 0 % (71,600) 320 Engineering - - - - - 0 % - 420 Fire Services 6,380,954 6 ,879,010 6 ,718,530 1 0,205,925 1 ,668 0 % (10,204,257) Total Fire Fund Expenditures 6,579,997 7,383,673 7,195,105 10,830,975 2 0,492 0 % (10,810,483)$ TOTAL FIRE FUND NET REVENUE 2,402,537 2,668,316 3 ,345,042 (6 7,975) 1 63,208 2 31,183 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 3 418
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months General Fund Operating Summary
Audited Actuals Audited Actuals
Unaudited
Actuals
Amended
Budget Actuals % Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26

GENERAL FUND
Operating Revenues
Property Taxes 4,004,362$ 4,004,968$ 4 ,261,355$ 4 ,443,800$ 2 6,999$ 1 % (4,416,801)$ Sales & Use Tax 30,966,371 31,415,102 3 4,714,250 3 6,072,400 3 ,727,290 1 0% (32,345,110) Franchise Fees 2,556,660 2,700,740 2 ,968,827 2 ,805,000 1 99,884 7 % (2,605,116) Transient Occupancy Tax - - 3 77,751 5 40,000 1 02,715 1 9% (437,285) License, Permits & Fees 2,347,535 3,701,400 2 ,984,208 3 ,002,300 1 ,274,834 4 2% (1,727,466) Fines, Penalties & Forfeitures 724,866 713,504 1 ,051,914 1 ,005,000 8 4,176 8 % (920,824) Intergovernmental 6,077,206 6,632,569 6 ,922,975 7 ,075,000 1 14,872 2 % (6,960,128) Use of Money & Property 1,024,247 1,310,489 1 ,443,000 5 ,900,000 5 57,699 9 % (5,342,301) Miscellaneous 299,556 374,955 3 24,134 2 05,060 2 0,811 1 0% (184,249) Transfers In 298,240 531,786 5 11,261 5 07,811 - 0 % (507,811) Total General Fund Operating Revenues 48,299,043 51,385,512 5 5,559,673 6 1,556,371 6 ,109,279 1 0% (55,447,092) Operating Expenditures
Personnel 6,127,883$ 7,514,498$ 9 ,558,111$ 1 2,906,497$ 2 ,688,413$ 2 1% (10,218,084)$ Contract Services (Law Enforcement) 12,445,838 13,215,383 1 4,431,853 1 7,165,150 9 13,783 5 % (16,251,367) Contract Services (Other) 3,934,059 3,848,020 4 ,820,763 5 ,906,845 2 92,547 5 % (5,614,298) Maintenance 345,138 291,750 3 26,092 6 44,710 2 2,443 3 % (622,267) Operations 960,061 2,627,366 3 ,046,778 5 ,607,010 1 ,164,738 2 1% (4,442,272) Capital Outlay 758,553 (367,180) 5 55,919 7 12,500 2 61,588 3 7% (450,912) Debt Service 533,242 801,205 1 ,050,540 3 00,000 - 0 % (300,000) Transfers Out 40,703 19,640 1 5,456 5 ,000 5 ,000 1 00% - Total General Fund Operating Expenditures 25,145,477 27,950,683 3 3,805,511 4 3,247,712 5 ,348,513 1 2% (37,899,199) NET OPERATING REVENUE 23,153,566 23,434,829 2 1,754,162 1 8,308,659 7 60,767 (1 7,547,892) Non-Operating Revenues
Sales Tax 16,390,000$ 26,904,246$ 1 3,749,047$ 1 3,127,600 -$ 0% (13,127,600)$ Franchise Fees (Retention Fees) 4,000,000 - - - - 0 % - License, Permits & Fees (One-Time Construction) - - 2 ,861,070 2 ,600,000 - 0 % (2,600,000) Use of Money and Property (Interest) 487,500 2,550,000 6 ,097,002 - - 0 % - Use of Money and Property (Unrealized Gain/Loss) - 1,428,560 1 ,486,431 - - 0 % - Total General Fund Non-Operating Revenues 20,877,500 30,882,806 2 4,193,550 1 5,727,600 - 0 % (15,727,600) Non-Operating Expenditures
Contract Services (Developer Permits) - - - 7 00,000 - 0 % (700,000) Transfers Out (Capital Replacement Reserves) 1,303,652 1,020,000 1 ,140,000 1 ,140,000 - 0 % (1,140,000) Transfers Out (CIP) 11,417,107 14,208,282 1 1,082,690 5 3,992,122 - 0 % (53,992,122) Total General Fund Non-Operating Expenditures 12,720,759 15,228,282 1 2,222,690 5 5,832,122 - 0 % (55,832,122) NET NON-OPERATING REVENUE 8,156,741 15,654,524 1 1,970,860 (4 0,104,522) - 4 0,104,522 GRAND TOTAL GENERAL FUND NET REVENUE 31,310,307 39,089,353 3 3,725,022 (2 1,795,863) 7 60,767 2 2,556,630 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 4 419
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months General Fund Operating Summary
Audited Actuals Audited Actuals
Unaudited
Actuals
Amended
Budget Actuals % Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM

OTHER PURPOSE GENERAL FUNDS

RESTRICTED STRUCTURAL FIRE FUND
Operating Revenues
Property Taxes (Restricted for Fire Services) 8,379,338$ 9,196,030$ 9 ,376,216$ 9 ,694,000$ 7 5$ 0 % (9,693,925)$ Sales & Use Tax - - - - - 0 % - Franchise Fees - - - - - 0 % - Other Taxes - - - - - 0 % - License, Permits & Fees 77,971 143,895 1 12,232 1 19,000 2 5,395 2 1% (93,605) Fines, Penalties & Forfeitures 92,793 86,348 1 26,624 9 0,000 - 0 % (90,000) Intergovernmental - - - - - 0 % - Use of Money & Property 432,432 625,717 9 25,075 8 60,000 1 58,229 1 8% (701,771) Miscellaneous - - - - - 0 % - Transfers - - - - - 0 % - Total Fire Fund Revenues 8,982,534 10,051,989 1 0,540,147 1 0,763,000 1 83,699 2 % (10,579,301) Operating Expenditures
Salaries -$ -$ -$ -$ -$ 0% -$ Benefits - - - - - 0 % - Staff Development - - - - - 0 % - Contract Services 6,298,267 6,821,529 6 ,619,948 9 ,112,125 - 0 % (9,112,125) Maintenance 70,167 77,995 6 0,950 1 23,500 6 62 1 % (122,838) Operations (87,248) 205,979 2 26,299 2 95,350 1 9,830 7 % (275,520) Capital Outlay 0 - - - - 0 % - Debt Service 272,717 278,171 2 87,907 3 00,000 - 0 % (300,000) Transfers Out - - - - - 0 % - Subtotal Fire Fund Expenditures 6,553,903 7,383,673 7 ,195,105 9 ,830,975 2 0,492 0 % (9,810,483) NET OPERATING REVENUE 2,428,631 2,668,316 3 ,345,042 9 32,025 1 63,208 (7 68,817) Non-Operating Revenues
Use of Money and Property (Unrealized Gain/Loss) -$ -$ -$ -$ -$ 0% -$ Transfers In - - - - - 0 % - Total Fire Fund Non-Operating Revenues - - - - - 0 % -$ Non-Operating Expenditures
CIP (Fire Station) -$ -$ -$ 1,000,000$ -$ 0% (1,000,000)$ CIP (Vehicle Purchase) 26,094 - - - - 0 % - Total Fire Fund Non-Operating Expenditures 26,094 - - 1 ,000,000 - 0 % (1,000,000)$ NET NON-OPERATING REVENUE (26,094) - - (1 ,000,000) - 1 ,000,000 FIRE FUND GRAND TOTAL NET REVENUE 2,402,537 2,668,316 3 ,345,042 ( 67,975) 1 63,208 - 2 31,183 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 5 420
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26

OTHER FUNDS
Revenues
120 General Plan Fund -$ 5 6,795$ 1 14,990$ 1 24,000$ 2 0,469$ 1 7% (103,531)$ 200 Gas Tax 1,910,031 2 ,068,582 2 ,130,447 2 ,146,500 3 60,126 1 7% (1,786,374) 205 SB1 1,630,373 1 ,841,295 1 ,949,486 1 ,926,300 1 69,240 9 % (1,757,060) 206 Area Drainage Plan (ADP) 22,224 3 0,080 4 0,400 3 3,000 6 ,358 1 9% (26,642) 210 Measure A 3,561,411 3 ,433,382 3 ,794,696 3 ,590,000 2 97,401 8 % (3,292,599) 211 TDA Fund 146,666 - - - - 0 % - 220 AQMD 105,726 1 55,405 1 03,099 1 04,000 1 ,132 1 % (102,868) 230 Grants: Law Enforcement Grants - - - - - 0 % - 240 Grants: Miscellaneous Grants Fund 520,685 1 0,820,267 1 0,273,842 9 86,914 - 0 % (986,914) 241 Grants: Coronavirus Relief Fund - - - - - 0 % - 242 Grants: American Rescue Plan Act Fund - - - - - 0 % - 243 Public, Educational, or Governmental Access Fund 1,444 8 85 1 ,049 - - 0 % - 250 Grants: Community Development Block Grant - - 1 5,007 - - 0 % - 260 Local Law Enforcement Services - - - - - 0 % - 270 TUMF Reimbursement Fund 13,818 4 51,322 2 ,862,711 - - 0 % - 290 Transportation DIF 520,618 5 74,123 4 ,208,195 3 06,000 1 90,092 6 2% (115,908) 291 Fire DIF 70,837 1 44,417 2 ,896,192 6 9,000 1 27,960 1 85% 58,960 292 Public Facilities DIF 69,972 2 26,542 5 ,625,146 2 4,551,953 2 43,238 1 % (24,308,715) 293 Road and Bridge Benefit District 218,470 8 67,221 8 26,941 3 37,000 7 38,334 2 19% 401,334 294 Quimby Parkland Fees - 1 2,387 2 2,339 - 3 09 0 % 309 295 DIF Police Facilities Fund - - - 4 ,195,000 - 0 % (4,195,000) 296 DIF Public Facilities: Library Fund - - - - - 0 % - 297 DIF Park Improvement Fund - - - - - 0 % - 298 DIF Community & Recreation Centers Fund - - - - - 0 % - 300 LLMD 89-1 Zone 10 4,743 1 2 - - - 0 % - 301 LLMD 89-1 Zone 33 707 1 85 - - - 0 % - 302 LLMD 89-1 Zone 41 76,992 9 9,814 1 45,925 8 6,590 1 3,496 1 6% (73,094) 303 LLMD 89-1 Zone 79 1,667 1 ,783 2 ,363 1 ,009 1 18 1 2% (891) 304 LLMD 89-1 Zone 85 985 1 ,176 1 ,805 1 ,105 2 23 2 0% (882) 305 LLMD 89-1 Zone 111 24,893 1 5,827 2 6,149 8 ,258 1 ,285 1 6% (6,973) 306 LLMD 89-1 Zone 115 4,094 4 ,269 4 ,411 4 ,579 - 0 % (4,579) 307 LLMD 89-1 Zone 116 7,897 7 ,233 9 ,945 3 ,308 4 44 1 3% (2,864) 308 LLMD 89-1 Zone 147 1,717 1 ,785 1 ,862 1 ,912 - 0 % (1,912) 309 LLMD 89-1 Zone 151 9,512 9 ,702 1 1,129 1 1,352 - 0 % (11,352) 310 LLMD 89-1 Zone 156 7,139 7 ,282 8 ,353 8 ,520 - 0 % (8,520) 311 Benefit Assessment District 2014-2 11,259 1 0,183 8 ,626 1 1,891 1 37 1 % (11,754) 312 LLMD 2014-1 18,215 1 7,087 8 ,487 1 2,873 2 35 2 % (12,638) 313 LLMD 2014-3 7,114 9 ,230 5 ,185 2 ,842 9 0 3 % (2,752) 314 LLMD 2014-4 6,071 4 ,134 1 ,640 2 ,575 1 10 4 % (2,465) 315 Community Facilities District 2019-1 Cloverdale 11,030 9 ,618 9 ,726 5 ,148 1 16 2 % (5,032) 316 Community Facilities District 2025-01 Limonite - - - - - 0 % - 317 Community Facilities District 2024-02 Zone 1 Eastvale Square P - - - 5 ,598 - 0 % (5,598) 318 Community Facilities District 2024-02 Zone 2 Magnolia Ranch - - - - - 0 % - 319 Community Facilities District 2024-02 Zone 4 Eastvale Square P - - - - - 0 % - 400 Community Facilities District 2017-1 Goodman Commerce 41,746 4 5,285 4 9,547 3 9,827 2 ,161 5 % (37,666) 401 Community Facilities District 2017-2 Sendero 49,212 3 5,390 3 7,133 3 3,353 5 90 2 % (32,763) 402 Community Facilities District 2020-1 Hamner Place 95,925 9 9,168 1 17,254 1 21,942 - 0 % (121,942) 403 LMD 98-2 ORIGINAL 11,024 5 ,485 4 ,644 1 ,300 1 46 1 1% (1,154) 404 LMD 98-2 ANNEX 01/Zone A 8,149 4 ,749 4 ,867 2 ,427 4 1 2 % (2,386) 405 LMD 98-2 ANNEX 02/Zone B 91,834 6 4,280 4 9,206 1 8,260 5 64 3 % (17,696) 406 LMD 98-2 ANNEX 03/Zone C 16,645 1 0,371 1 0,721 1 ,305 1 26 1 0% (1,179) 407 LMD 98-2 ANNEX 04/Zone D 22,287 1 5,673 1 6,178 1 ,590 1 78 1 1% (1,412) 408 LMD 98-2 ANNEX 06/Zone F 22,359 1 1,367 1 0,330 2 ,460 3 14 1 3% (2,146) 409 LMD 2001-1 Zone G 1,092 1 ,254 1 ,333 1 ,324 2 6 2 % (1,298) 410 LMD 2001-1 Zone S 1,320 1 ,643 1 ,720 1 ,736 2 3 1 % (1,714) 411 LMD 2001-1 Zone W 14,940 7 ,732 6 17 - - 0 % - 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 6 421
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM
412 LMD 2001-2 Zone A 18,360 1 5,067 1 4,031 3 ,865 3 53 9 % (3,512) 413 LMD 2001-2 Zone B 17,360 1 1,964 1 0,898 2 ,235 2 68 1 2% (1,967) 414 LMD 2001-2 Zone C 1,094 6 74 6 07 6 5 1 2 1 9% (53) 415 LMD 2001-2 Zone D 11,887 7 ,999 9 ,214 1 ,555 1 95 1 3% (1,360) 416 LMD 2001-2 Zone F 3,067 1 1,209 2 ,781 6 25 9 2 1 5% (533) 417 LMD 2001-2 Zone G 10,287 9 ,437 7 ,737 1 ,900 2 26 1 2% (1,674) 418 LMD 2001-2 Zone H 28,855 1 9,990 2 3,756 3 ,855 4 82 1 2% (3,373) 419 LMD 2001-2 Zone J 18,512 1 3,370 1 4,423 2 ,620 2 93 1 1% (2,327) 420 LMD 2001-2 Zone K 1,716 1 ,880 1 ,919 1 ,965 - 0 % (1,965) 421 LMD 2001-2 Zone M 2,771 1 ,677 1 ,807 2 10 3 3 1 6% (177) 422 LMD 2001-3 Zone A 12,739 1 3,396 1 3,848 1 4,111 7 9 1 % (14,032) 423 LMD 2001-3 Zone B 9,909 8 ,173 8 ,626 1 ,737 1 09 6 % (1,628) 424 LMD 2001-3 Zone C 8,419 4 ,639 4 ,473 1 ,785 1 91 1 1% (1,594) 425 LMD 2001-3 Zone D 17,458 9 ,343 8 ,922 3 ,500 3 66 1 0% (3,134) 426 LMD 2001-3 Zone E 38,591 2 2,706 2 2,041 7 ,350 8 42 1 1% (6,508) 427 LMD 2001-3 Zone F 14,954 4 ,824 4 ,948 3 ,120 3 71 1 2% (2,749) 428 LMD 2001-3 Zone G 7,967 6 ,918 4 ,983 3 ,916 4 3 1 % (3,873) 429 LMD 2001-3 Zone H 6,331 3 ,742 3 ,460 1 ,355 1 07 8 % (1,248) 430 LMD 2001-3 Zone I 40,910 2 5,353 3 0,276 5 ,700 7 20 1 3% (4,980) 431 LMD 2001-3 Zone J 11,936 7 ,174 6 ,547 1 ,530 1 89 1 2% (1,341) 432 LMD 2001-3 Zone K 14,651 8 ,290 7 ,067 1 ,745 1 67 1 0% (1,578) 433 LMD 2001-3 Zone L 14,175 8 ,636 7 ,795 1 ,785 2 20 1 2% (1,565) 434 LMD 2001-3 Zone M 25,718 1 5,716 1 9,214 4 ,590 5 51 1 2% (4,039) 435 LMD 2001-3 Zone N 43,034 2 0,318 1 7,394 3 ,485 3 40 1 0% (3,145) 436 LMD 2001-3 Zone O 2,746 1 ,519 1 ,463 4 80 5 6 1 2% (424) 437 LMD 2001-3 Zone P 14,526 8 ,324 8 ,151 3 ,255 3 21 1 0% (2,934) 438 LMD 2001-3 Zone Q 5,997 3 ,618 3 ,493 1 ,195 1 19 1 0% (1,077) 439 LMD 2001-3 Zone R 1,699 1 ,067 9 34 1 55 2 2 1 4% (133) 440 LMD 2001-3 Zone S 3,061 1 ,717 2 ,298 5 95 6 9 1 2% (526) 441 LMD 2001-3 Zone T 21,130 1 2,021 1 2,614 5 ,075 4 85 1 0% (4,590) 442 LMD 2001-3 Zone U 14,313 8 ,485 9 ,032 2 ,673 2 57 1 0% (2,416) 443 LMD 2001-3 Zone V 23,359 1 3,631 2 5,369 4 ,985 6 12 1 2% (4,373) 444 LMD 2001-3 Zone W 7,854 8 ,985 9 ,292 1 ,870 2 28 1 2% (1,642) 445 LMD 2001-3 Zone X 2,365 1 ,321 1 ,240 4 30 4 7 1 1% (383) 446 LMD 2001-3 Zone Y 3,689 2 ,099 2 ,058 7 65 7 8 1 0% (687) 447 LMD 2001-3 Zone Z 4,093 2 ,296 2 ,226 8 05 8 6 1 1% (719) 448 LMD 2001-3 Zone AA 2,843 1 ,615 1 ,498 5 00 5 6 1 1% (444) 449 LMD 2001-3 Zone BB 2,464 1 ,343 1 ,254 4 90 5 2 1 1% (438) 450 LMD 2001-3 Zone CC 17,523 1 0,601 9 ,835 1 ,980 2 54 1 3% (1,726) 451 LMD 2001-3 Zone DD 23,649 1 4,894 1 4,235 4 ,010 5 02 1 3% (3,508) 452 LMD 2001-3 Zone EE 9,563 1 5,881 6 ,486 2 ,315 2 60 1 1% (2,055) 453 LMD 2001-3 Zone FF 21,436 1 2,637 1 2,086 2 ,795 3 29 1 2% (2,466) 454 LMD 2001-3 Zone GG 6,056 3 ,452 3 ,345 1 ,230 1 29 1 1% (1,101) 455 LMD 2001-3 Zone HH 4,877 2 ,771 2 ,704 9 45 1 03 1 1% (842) 456 LMD 2001-3 Zone II 10,433 5 ,828 5 ,769 2 ,150 2 31 1 1% (1,919) 457 LMD 2001-3 Zone JJ 2,102 1 ,178 1 ,147 3 95 4 3 1 1% (352) 458 LMD 2001-3 Zone KK 1,655 1 ,664 1 ,272 2 ,051 - 0 % (2,051) 459 LMD 2001-3 Zone LL 4,358 2 ,252 2 ,754 7 55 5 7 8 % (698) 460 LMD 2001-3 Zone MM 5,042 3 ,146 2 ,873 6 35 8 1 1 3% (554) 461 LMD 2001-3 Zone NN 7,293 4 ,227 4 ,105 1 ,605 1 60 1 0% (1,445) 462 LMD 2001-3 Zone OO 7,230 4 ,175 4 ,016 1 ,410 1 48 1 0% (1,262) 463 LMD 2001-3 Zone PP 8,413 4 ,814 4 ,635 1 ,815 1 69 9 % (1,646) 464 LMD 2001-3 Zone QQ 3,648 2 ,116 2 ,041 5 75 7 3 1 3% (502) 465 LMD 2001-3 Zone RR 21,582 1 3,226 1 2,702 4 ,060 4 87 1 2% (3,573) 466 LMD 2001-3 Zone SS 8,167 4 ,739 4 ,607 1 ,835 1 78 1 0% (1,657) 467 LMD 2001-3 Zone TT 3,602 2 ,056 1 ,986 8 75 7 0 8 % (805) 468 LMD 2001-3 Zone UU 2,844 1 ,510 1 ,468 4 75 6 0 1 3% (415) 469 LMD 2001-3 Zone VV 2,434 2 ,513 2 ,457 5 35 6 1 1 1% (474) 470 LMD 2001-3 Zone WW 9,570 5 ,583 5 ,415 1 ,865 2 06 1 1% (1,659) 471 LMD 2001-3 Zone XX 2,242 2 ,843 2 ,881 2 ,852 4 4 2 % (2,808) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 7 422
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM
472 LMD 2001-3 Zone YY 19,033 1 1,887 1 0,613 2 ,520 2 95 1 2% (2,225) 473 LMD 2001-3 Zone ZZ 4,300 2 ,726 2 ,448 8 65 9 4 1 1% (771) 474 LMD 2001-3 Zone AAA 17,999 1 0,753 1 0,288 3 ,670 4 07 1 1% (3,263) 475 LMD 2001-3 Zone BBB 11,626 6 ,775 6 ,527 2 ,170 2 48 1 1% (1,922) 476 LMD 2001-3 Zone CCC 28,879 1 7,254 1 6,335 5 ,095 5 63 1 1% (4,532) 477 LMD 2001-3 Zone DDD 21,166 1 2,722 1 2,412 4 ,230 4 70 1 1% (3,760) 478 LMD 2001-3 Zone EEE 2,900 3 ,459 3 ,332 7 45 7 6 1 0% (669) 479 LMD 2001-3 Zone FFF 20,119 1 1,827 1 5,892 4 ,130 4 91 1 2% (3,639) 480 LMD 2001-3 Zone GGG 7,672 4 ,708 4 ,497 1 ,260 1 51 1 2% (1,109) 481 LMD 2001-3 Zone HHH 2,137 3 ,910 4 ,062 2 ,906 1 5 1 % (2,891) 482 LMD 2001-3 Zone III 13,216 1 4,862 1 5,102 1 5,365 5 4 0 % (15,311) 483 LMD 2001-3 Zone JJJ 11,775 7 ,200 6 ,742 2 ,520 2 63 1 0% (2,257) 484 LMD 2001-3 Zone LLL 11,151 5 ,044 2 ,776 1 ,520 7 1 5 % (1,449) 485 LMD 2001-3 Zone MMM 8,225 4 ,783 4 ,620 1 ,662 1 67 1 0% (1,495) 486 Illumination District No 2 Subarea 35 3,795 5 ,352 4 ,971 3 90 5 1 1 3% (339) 487 Illumination District No 2 Subarea 42 1,496 1 ,777 1 ,609 2 ,271 1 5 1 % (2,256) 488 Illumination District No 2 Subarea 46 3,263 4 ,550 4 ,782 3 ,160 2 6 1 % (3,134) 489 Illumination District No 2 Subarea 49 4,113 4 ,802 4 ,855 4 ,837 5 4 1 % (4,783) 490 Illumination District No 2 Subarea 55 679 6 84 6 82 6 79 8 1 % (671) 500 Debt Service - - - 5 0,000,000 - 0 % (50,000,000) 600 Capital Projects 11,417,107 1 4,208,282 1 1,343,363 2 5,410,919 5 ,000 0 % (25,405,919) 601 General Information Technology Capital Replacement Fund 433,652 5 0,000 5 0,000 5 0,000 - 0 % (50,000) 602 General Fleet Capital Replacement Fund 120,000 1 20,000 2 40,000 2 40,000 - 0 % (240,000) 603 General Street Maintenance Capital Fund 500,000 5 00,000 5 00,000 5 00,000 - 0 % (500,000) 604 General Facility Maintenance Capital Fund 250,000 2 50,000 2 50,000 2 50,000 - 0 % (250,000) 700 Information Technology - - - - - 0 % - Total Other Fund Revenues 22,951,703 36,890,417 4 8,366,113 1 15,408,705 2,195,981 2 % (113,212,724) Expenditures
120 General Plan Fund -$ -$ -$ -$ -$ 0 % -$ 200 Gas Tax 1,280,427 2 ,684,385 1 ,813,837 4 ,335,730 2 1,236 0 % (4,314,494) 205 SB1 (7,078) 3 ,938,265 3 06,587 3 ,256,124 - 0 % (3,256,124) 206 Area Drainage Plan (ADP) (13,822) - - - - 0 % - 210 Measure A 1,572,979 4 ,542,330 2 ,561,775 8 ,728,670 2 1,071 0 % (8,707,599) 211 TDA Fund 44,348 - - 8 3,750 - 0 % (83,750) 220 AQMD 1,844 5 19,472 - 3 20,000 1 24,808 3 9% (195,192) 230 Law Enforcement Grants - - - - - 0 % - 240 Grants: Miscellaneous Grants Fund 479,696 1 3,029,122 8 ,086,513 5 65,552 7 83 0 % (564,769) 241 Grants: Coronavirus Relief Fund - - - - - 0 % - 242 Grants: American Rescue Plan Act Fund - - - - - 0 % - 243 Public, Educational, or Governmental Access Fund - - - - - 0 % - 250 Grants: Community Development Block Grant - - 1 5,000 - - 0 % - 260 Local Law Enforcement Services - - - - - 0 % - 270 TUMF Reimbursement Fund 157,993 1 ,671,198 8 73,493 9 ,572,000 - 0 % (9,572,000) 290 Transportation DIF (3,547) 5 ,170 4 ,012,778 9 ,961 - 0 % (9,961) 291 Fire DIF (7,086) 9 10 2 ,775,119 6 9 - 0 % (69) 292 Public Facilities DIF 485,117 3 ,260 5 ,435,493 2 0,764,822 - 0 % (20,764,822) 293 Road and Bridge Benefit District (98,390) - 1 96,635 - - 0 % - 294 Quimby Parkland Fees - - - - - 0 % - 295 DIF Police Facilities Fund - - - 5 ,426,650 - 0 % (5,426,650) 296 DIF Public Facilities: Library Fund - - - 1 9,020,000 - 0 % (19,020,000) 297 DIF Park Improvement Fund - - - - - 0 % - 298 DIF Community & Recreation Centers Fund - - - - - 0 % - 300 LLMD 89-1 Zone 10 159 5 27 - - - 0 % - 301 LLMD 89-1 Zone 33 8 8 ,095 - - - 0 % - 302 LLMD 89-1 Zone 41 (14,775) 2 0,269 1 4,413 5 9,923 2 ,923 5 % (57,000) 303 LLMD 89-1 Zone 79 884 1 ,493 1 ,384 1 ,837 2 61 1 4% (1,576) 304 LLMD 89-1 Zone 85 (374) 1 47 1 02 5 52 1 0 % (551) 305 LLMD 89-1 Zone 111 8,522 1 4,694 1 3,613 3 1,879 1 ,002 3 % (30,877) 306 LLMD 89-1 Zone 115 11,544 1 4,138 1 2,643 1 4,009 7 98 6 % (13,211) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 8 423
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM
307 LLMD 89-1 Zone 116 4,950 7 ,152 5 ,712 7 ,272 8 56 1 2% (6,416) 308 LLMD 89-1 Zone 147 5,179 5 ,949 4 ,488 4 ,984 4 54 9 % (4,530) 309 LLMD 89-1 Zone 151 19,258 3 8,973 2 3,870 2 7,743 1 ,282 5 % (26,461) 310 LLMD 89-1 Zone 156 13,403 1 6,161 1 2,473 1 5,075 1 ,183 8 % (13,892) 311 Benefit Assessment District 2014-2 4,860 7 ,379 9 ,239 1 1,091 9 97 9 % (10,094) 312 LLMD 2014-1 5,096 9 ,327 1 0,461 1 1,474 1 ,065 9 % (10,409) 313 LLMD 2014-3 3,603 5 ,701 5 ,958 7 ,274 7 95 1 1% (6,479) 314 LLMD 2014-4 726 1 ,613 2 ,185 2 ,985 1 85 6 % (2,800) 315 Community Facilities District 2019-1 Cloverdale 3,198 4 ,455 5 ,064 4 ,649 1 ,452 3 1% (3,197) 316 Community Facilities District 2025-01 Limonite - 1 8,820 5 ,158 5 ,269 6 55 1 2% (4,614) 317 Community Facilities District 2024-02 Zone 1 Eastvale Square P - 22,017 8,000 5 ,598 - 0 % (5,598) 318 Community Facilities District 2024-02 Zone 2 Magnolia Ranch - - - - - 0 % - 319 Community Facilities District 2024-02 Zone 4 Eastvale Square P - - - - - 0 % - 400 Community Facilities District 2017-1 Goodman Commerce 1,612 2 6,446 3 0,417 2 8,827 5 ,517 1 9% (23,310) 401 Community Facilities District 2017-2 Sendero 25,840 3 1,863 3 0,592 3 0,355 2 ,186 7 % (28,169) 402 Community Facilities District 2020-1 Hamner Place 123,806 1 43,595 1 39,704 1 47,634 5 ,572 4 % (142,062) 403 LMD 98-2 ORIGINAL 5,417 4 ,509 3 ,412 3 ,718 4 05 1 1% (3,313) 404 LMD 98-2 ANNEX 01/Zone A 4,141 3 ,190 2 ,559 2 ,763 3 08 1 1% (2,455) 405 LMD 98-2 ANNEX 02/Zone B 40,253 4 6,871 4 4,451 5 3,285 6 ,475 1 2% (46,810) 406 LMD 98-2 ANNEX 03/Zone C 8,395 6 ,572 5 ,090 5 ,549 6 08 1 1% (4,941) 407 LMD 98-2 ANNEX 04/Zone D 10,981 8 ,858 6 ,794 7 ,468 8 11 1 1% (6,657) 408 LMD 98-2 ANNEX 06/Zone F 8,944 7 ,415 6 ,056 6 ,635 7 46 1 1% (5,889) 409 LMD 2001-1 Zone G 477 6 20 5 70 4 ,756 7 1 1 % (4,685) 410 LMD 2001-1 Zone S 995 1 ,323 1 ,205 1 3,672 1 77 1 % (13,495) 411 LMD 2001-1 Zone W 18,434 1 8,934 1 ,225 - 6 01 0 % 601 412 LMD 2001-2 Zone A 10,987 1 4,908 1 2,356 1 4,127 1 ,904 1 3% (12,223) 413 LMD 2001-2 Zone B 8,921 7 ,646 6 ,316 6 ,832 8 76 1 3% (5,956) 414 LMD 2001-2 Zone C 691 7 14 4 07 4 22 3 5 8 % (387) 415 LMD 2001-2 Zone D 6,090 4 ,991 4 ,122 4 ,417 5 67 1 3% (3,850) 416 LMD 2001-2 Zone F 1,785 1 ,674 2 ,113 2 ,452 2 12 9 % (2,240) 417 LMD 2001-2 Zone G 4,767 7 ,411 5 ,449 6 ,456 7 99 1 2% (5,657) 418 LMD 2001-2 Zone H 14,741 1 1,806 9 ,424 1 0,069 1 ,305 1 3% (8,764) 419 LMD 2001-2 Zone J 10,315 8 ,784 7 ,274 7 ,768 1 ,038 1 3% (6,730) 420 LMD 2001-2 Zone K 2,832 3 ,572 3 ,359 3 ,429 6 71 2 0% (2,758) 421 LMD 2001-2 Zone M 1,360 1 ,044 7 90 7 95 8 6 1 1% (709) 422 LMD 2001-3 Zone A 4,986 5 ,571 5 ,061 5 ,750 9 42 1 6% (4,808) 423 LMD 2001-3 Zone B 3,327 2 ,743 2 ,296 2 ,786 3 40 1 2% (2,446) 424 LMD 2001-3 Zone C 2,794 3 ,505 3 ,083 3 ,821 3 74 1 0% (3,447) 425 LMD 2001-3 Zone D 6,211 8 ,054 7 ,600 9 ,190 9 82 1 1% (8,208) 426 LMD 2001-3 Zone E 13,735 1 7,531 1 6,375 1 9,834 2 ,118 1 1% (17,716) 427 LMD 2001-3 Zone F 1,430 1 ,608 1 ,585 2 ,791 1 05 4 % (2,686) 428 LMD 2001-3 Zone G 4,446 5 ,160 4 ,778 5 ,494 5 60 1 0% (4,934) 429 LMD 2001-3 Zone H 3,227 4 ,002 3 ,724 4 ,255 3 36 8 % (3,919) 430 LMD 2001-3 Zone I 18,922 1 4,481 1 1,384 1 2,490 1 ,307 1 0% (11,183) 431 LMD 2001-3 Zone J 5,419 4 ,148 3 ,285 3 ,591 3 66 1 0% (3,225) 432 LMD 2001-3 Zone K 8,217 6 ,396 5 ,055 5 ,267 5 05 1 0% (4,762) 433 LMD 2001-3 Zone L 6,185 4 ,486 3 ,464 3 ,752 3 78 1 0% (3,374) 434 LMD 2001-3 Zone M 9,448 1 0,470 9 ,297 1 1,048 1 ,197 1 1% (9,851) 435 LMD 2001-3 Zone N 29,601 1 7,745 1 4,252 1 3,686 1 ,625 1 2% (12,061) 436 LMD 2001-3 Zone O 935 1 ,206 1 ,144 1 ,356 1 35 1 0% (1,221) 437 LMD 2001-3 Zone P 5,015 6 ,465 6 ,151 7 ,484 7 93 1 1% (6,691) 438 LMD 2001-3 Zone Q 2,753 3 ,339 3 ,043 3 ,555 3 58 1 0% (3,197) 439 LMD 2001-3 Zone R 815 7 26 5 48 5 72 5 4 9 % (518) 440 LMD 2001-3 Zone S 1,063 1 ,347 1 ,280 1 ,524 1 54 1 0% (1,370) 441 LMD 2001-3 Zone T 7,191 9 ,158 8 ,704 1 0,651 1 ,112 1 0% (9,539) 442 LMD 2001-3 Zone U 12,620 7 ,046 7 ,417 7 ,839 8 44 1 1% (6,995) 443 LMD 2001-3 Zone V 9,454 1 1,293 1 0,457 1 2,556 1 ,339 1 1% (11,217) 444 LMD 2001-3 Zone W 3,136 3 ,824 3 ,552 4 ,207 4 53 1 1% (3,754) 445 LMD 2001-3 Zone X 831 1 ,060 9 92 1 ,175 1 17 1 0% (1,058) 446 LMD 2001-3 Zone Y 1,311 1 ,665 1 ,577 1 ,879 1 93 1 0% (1,686) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 9 424
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Other Funds Summary
*Data includes transfers
Audited
Actuals
Audited
Actuals
Unaudited
Actuals
Amended
Budget Actuals
%
Budget
Amount
Over(Under)
Budget
Description 2022-23 2023-24 2024-25 2025-26 9/30/2025 Used 2025-26 11/24/25 3:25 PM
447 LMD 2001-3 Zone Z 1,424 1 ,810 1 ,708 2 ,054 2 10 1 0% (1,844) 448 LMD 2001-3 Zone AA 1,015 1 ,195 1 ,113 1 ,311 1 29 1 0% (1,182) 449 LMD 2001-3 Zone BB 801 1 ,020 9 69 1 ,187 1 12 9 % (1,075) 450 LMD 2001-3 Zone CC 10,381 5 ,509 4 ,545 4 ,551 4 56 1 0% (4,095) 451 LMD 2001-3 Zone DD 8,547 8 ,339 6 ,863 8 ,260 6 85 8 % (7,575) 452 LMD 2001-3 Zone EE 3,986 6 ,422 4 ,456 5 ,410 5 68 1 1% (4,842) 453 LMD 2001-3 Zone FF 10,264 7 ,022 6 ,087 6 ,517 6 95 1 1% (5,822) 454 LMD 2001-3 Zone GG 2,120 2 ,692 2 ,556 3 ,077 3 20 1 0% (2,757) 455 LMD 2001-3 Zone HH 1,718 2 ,268 2 ,073 2 ,492 2 57 1 0% (2,235) 456 LMD 2001-3 Zone II 3,571 4 ,538 4 ,309 5 ,248 5 47 1 0% (4,701) 457 LMD 2001-3 Zone JJ 734 9 31 8 74 1 ,036 1 02 1 0% (934) 458 LMD 2001-3 Zone KK 3,317 4 ,252 3 ,887 4 ,046 2 93 7 % (3,753) 459 LMD 2001-3 Zone LL 6,370 1 ,833 2 ,331 2 ,072 2 11 1 0% (1,861) 460 LMD 2001-3 Zone MM 2,273 2 ,053 1 ,708 1 ,898 1 97 1 0% (1,701) 461 LMD 2001-3 Zone NN 2,567 3 ,261 3 ,090 3 ,736 3 90 1 0% (3,346) 462 LMD 2001-3 Zone OO 2,726 4 ,238 3 ,286 3 ,982 4 18 1 0% (3,564) 463 LMD 2001-3 Zone PP 3,807 4 ,426 4 ,106 4 ,830 5 93 1 2% (4,238) 464 LMD 2001-3 Zone QQ 1,317 1 ,712 1 ,594 1 ,884 1 94 1 0% (1,690) 465 LMD 2001-3 Zone RR 7,600 9 ,790 9 ,144 1 1,126 1 ,171 1 1% (9,955) 466 LMD 2001-3 Zone SS 2,920 3 ,724 3 ,505 4 ,228 4 47 1 1% (3,781) 467 LMD 2001-3 Zone TT 1,526 1 ,936 1 ,827 2 ,131 2 09 1 0% (1,922) 468 LMD 2001-3 Zone UU 909 1 ,163 1 ,103 1 ,329 1 28 1 0% (1,201) 469 LMD 2001-3 Zone VV 1,082 1 ,387 1 ,302 1 ,499 1 38 9 % (1,361) 470 LMD 2001-3 Zone WW 3,440 4 ,363 4 ,142 4 ,995 5 28 1 1% (4,467) 471 LMD 2001-3 Zone XX 1,452 1 ,700 1 ,559 1 ,647 2 14 1 3% (1,433) 472 LMD 2001-3 Zone YY 8,934 6 ,655 5 ,193 5 ,638 5 83 1 0% (5,055) 473 LMD 2001-3 Zone ZZ 1,516 1 ,952 1 ,858 2 ,235 2 29 1 0% (2,006) 474 LMD 2001-3 Zone AAA 6,256 7 ,846 7 ,430 9 ,051 9 51 1 1% (8,100) 475 LMD 2001-3 Zone BBB 4,427 5 ,667 5 ,341 6 ,392 6 88 1 1% (5,704) 476 LMD 2001-3 Zone CCC 11,916 1 3,011 1 1,865 1 3,932 1 ,510 1 1% (12,422) 477 LMD 2001-3 Zone DDD 7,810 9 ,831 9 ,087 1 0,992 1 ,167 1 1% (9,825) 478 LMD 2001-3 Zone EEE 470 3 ,153 1 ,056 1 ,511 1 28 8 % (1,383) 479 LMD 2001-3 Zone FFF 7,194 9 ,013 8 ,511 1 0,369 1 ,088 1 0% (9,281) 480 LMD 2001-3 Zone GGG 3,308 4 ,661 3 ,822 4 ,543 4 90 1 1% (4,053) 481 LMD 2001-3 Zone HHH 2,459 2 ,580 2 ,189 2 ,271 3 02 1 3% (1,969) 482 LMD 2001-3 Zone III 30,926 1 9,495 1 3,274 1 2,420 1 ,433 1 2% (10,987) 483 LMD 2001-3 Zone JJJ 4,301 5 ,372 4 ,833 5 ,873 6 11 1 0% (5,262) 484 LMD 2001-3 Zone LLL 2,128 2 ,152 1 ,904 2 ,056 2 49 1 2% (1,807) 485 LMD 2001-3 Zone MMM 2,959 3 ,834 3 ,618 4 ,337 4 64 1 1% (3,873) 486 Illumination District No 2 Subarea 35 3,618 4 ,728 4 ,411 4 ,779 7 76 1 6% (4,003) 487 Illumination District No 2 Subarea 42 1,341 1 ,577 1 ,438 1 ,508 2 51 1 7% (1,257) 488 Illumination District No 2 Subarea 46 8,226 4 ,291 4 ,368 4 ,148 5 85 1 4% (3,563) 489 Illumination District No 2 Subarea 49 5,027 5 ,522 5 ,246 5 ,673 8 48 1 5% (4,825) 490 Illumination District No 2 Subarea 55 821 1 ,073 9 89 1 ,074 1 45 1 4% (929) 500 Debt Service - - - 5 0,000,000 - 0 % (50,000,000) 600 Capital Projects 3,273,187 8 ,801,649 5 ,202,634 4 4,047,746 1 ,303,613 3 % (42,744,133) 601 General Information Technology Capital Replacement Fund - - - - - 0 % - 602 General Fleet Capital Replacement Fund - - - - - 0 % - 603 General Street Maintenance Capital Fund - - - - - 0 % - 604 General Facility Maintenance Capital Fund - - - - - 0 % - 700 Information Technology - - - - - 0 % - Total Other Fund Expenditures 7,906,268 36,108,448 3 2,048,980 1 67,060,018 1,554,788 1 % (165,505,230) City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 10 425
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance
Unaudited Fund
Balance
Amended
Revenue Budget
Amended
Expenditure
Budget
Estimated
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 2024-25 2025-26 2025-26 6/30/2026

GENERAL FUNDS
100 General Fund 127,394,125$ 1 66,483,478$ 2 00,208,500$ 7 7,283,971$ 9 9,079,834$ 1 78,412,637$ TOTAL General Funds 127,394,125 166,483,478 2 00,208,500 7 7,283,971 9 9,079,834 1 78,412,637

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 16,875,651$ 1 9,543,967$ 2 2,889,009$ 1 0,763,000$ 1 0,830,975$ 2 2,821,034$ 120 General Plan Fund - 5 6,795 1 71,785 1 24,000 - 2 95,785 TOTAL Other Purpose General Funds 16,875,651 19,600,762 2 3,060,794 1 0,887,000 1 0,830,975 2 3,116,819

SPECIAL REVENUE FUNDS
200 Gas Tax Fund 3,783,628$ 3 ,177,175$ 3 ,502,966$ 2 ,146,500$ 4 ,335,730$ 1 ,313,736$ 205 Road Maintenance and Rehabilitation Fund 2,437,501 3 40,531 1 ,983,430 1 ,926,300 3 ,256,124 6 53,606 206 Area Drainage Plan (ADP) 921,734 9 51,814 9 92,214 3 3,000 - 1 ,025,214 210 Measure A Fund 6,637,058 5 ,528,110 6 ,761,031 3 ,590,000 8 ,728,670 1 ,622,360 211 TDA Fund - - - - 8 3,750 ( 83,750) 220 AQMD 617,349 2 43,932 3 37,849 1 04,000 3 20,000 1 21,849 240 Grants: Miscellaneous Grants Fund 26,204 ( 2,182,651) 4 ,678 9 86,914 5 65,552 4 26,041 243 Public, Educational, or Governmental Access Fund 4,147 5 ,032 6 ,081 - - 6 ,081 250 Grants: Community Development Block Grant (7) (7 ) - - - - 270 TUMF Reimbursement Find (769,342) ( 1,989,218) - - 9 ,572,000 ( 9,572,000) 290 DIF Transportation Facilities Fund 947,941 1 ,516,894 1 ,712,311 3 06,000 9 ,961 2 ,008,350 291 DIF Fire Department Facilities Fund 616,755 7 60,262 8 81,335 6 9,000 6 9 9 50,266 292 DIF Public Facilities: City Hall Fund 175,194 3 98,476 5 88,129 2 4,551,953 2 0,764,822 4 ,375,260 293 Road and Bridge Benefit District 6,986,893 7 ,854,113 8 ,484,419 3 37,000 - 8 ,821,419 294 Quimby Parkland Fees - 1 2,387 3 4,726 - - 3 4,726 295 DIF Police Facilities Fund - - - 4 ,195,000 5 ,426,650 ( 1,231,650) 296 DIF Public Facilities: Library Fund - - - - 1 9,020,000 ( 19,020,000) 297 DIF Park Improvement Fund - - - - - - 298 DIF Community & Recreation Centers Fund - - - - - - 300 LLMD 89-1 Zone 10 - dissolved 06/26/2024 515 - - - - - 301 LLMD 89-1 Zone 33 - dissolved 06/24/2024 7,910 - - - - - 302 LLMD 89-1 Zone 41 1,879,870 1 ,959,414 2 ,090,927 8 6,590 5 9,923 2 ,117,594 303 LLMD 89-1 Zone 79 16,990 1 7,279 1 8,258 1 ,009 1 ,837 1 7,430 304 LLMD 89-1 Zone 85 31,958 3 2,987 3 4,690 1 ,105 5 52 3 5,243 305 LLMD 89-1 Zone 111 183,032 1 84,164 1 96,700 8 ,258 3 1,879 1 73,079 306 LLMD 89-1 Zone 115 (35,657) ( 45,526) ( 53,758) 4 ,579 1 4,009 ( 63,188) 307 LLMD 89-1 Zone 116 63,988 6 4,070 6 8,303 3 ,308 7 ,272 6 4,339 308 LLMD 89-1 Zone 147 (9,674) ( 13,839) ( 16,465) 1 ,912 4 ,984 ( 19,537) 309 LLMD 89-1 Zone 151 (60,500) ( 89,771) ( 102,511) 1 1,352 2 7,743 ( 118,902) 310 LLMD 89-1 Zone 156 (28,784) ( 37,662) ( 41,782) 8 ,520 1 5,075 ( 48,337) 311 Benefit Assessment District 2014-2 19,802 2 2,605 2 1,992 1 1,891 1 1,091 2 2,792 312 LLMD 2014-1 31,667 3 9,427 3 7,453 1 2,873 1 1,474 3 8,852 313 LLMD 2014-3 11,402 1 4,932 1 4,159 2 ,842 7 ,274 9 ,727 314 LLMD 2014-4 (dissolve 2026-27, move balances to 317) 15,525 1 8,047 1 7,502 2 ,575 2 ,985 1 7,092 315 Community Facilities District 2019-1 Cloverdale 7,179 1 2,342 1 7,005 5 ,148 4 ,649 1 7,504 316 Community Facilities District 2025-1 Limonite/Archibald - ( 18,820) ( 23,978) - 5 ,269 ( 29,247) 317 Community Facilities District 2024-01 Zone 1 Eastvale Squ - (22,017) (30,017) 5 ,598 5 ,598 ( 30,017) 318 Community Facilities District 2024-02 Zone 2 Magnolia Ra - - - - - - 319 Community Facilities District 2024-02 Zone 4 Eastvale Squ - - - - - - 400 Community Facilities District 2017-1 Goodman Commerc 295,932 314,771 333,901 3 9,827 2 8,827 3 44,901 401 Community Facilities District 2017-2 Sendero 76,569 8 0,096 8 6,636 3 3,353 3 0,355 8 9,634 402 Community Facilities District 2020-1 Hamner Place 24,598 ( 19,829) ( 42,279) 1 21,942 1 47,634 ( 67,971) 403 LMD 98-2 ORIGINAL 20,544 2 1,519 2 2,751 1 ,300 3 ,718 2 0,333 404 LMD 98-2 ANNEX 01/Zone A 1,817 3 ,375 5 ,683 2 ,427 2 ,763 5 ,347 405 LMD 98-2 ANNEX 02/Zone B 64,667 8 2,076 8 6,831 1 8,260 5 3,285 5 1,806 406 LMD 98-2 ANNEX 03/Zone C 8,521 1 2,320 1 7,951 1 ,305 5 ,549 1 3,707 407 LMD 98-2 ANNEX 04/Zone D 8,932 1 5,747 2 5,131 1 ,590 7 ,468 1 9,253 408 LMD 98-2 ANNEX 06/Zone F 40,039 4 3,991 4 8,265 2 ,460 6 ,635 4 4,090 409 LMD 2001-1 Zone G 2,332 2 ,966 3 ,729 1 ,324 4 ,756 2 97 410 LMD 2001-1 Zone S 2,414 2 ,734 3 ,250 1 ,736 1 3,672 ( 8,686) 411 LMD 2001-1 Zone W - dissolved 06/26/2024 10,585 ( 617) ( 1,225) - - ( 1,225) 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 11 426
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance
Unaudited Fund
Balance
Amended
Revenue Budget
Amended
Expenditure
Budget
Estimated
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 2024-25 2025-26 2025-26 6/30/2026 11/24/25 3:25 PM
412 LMD 2001-2 Zone A 53,181 5 3,340 5 5,015 3 ,865 1 4,127 4 4,753 413 LMD 2001-2 Zone B 32,007 3 6,324 4 0,906 2 ,235 6 ,832 3 6,309 414 LMD 2001-2 Zone C 1,695 1 ,656 1 ,856 6 5 4 22 1 ,499 415 LMD 2001-2 Zone D 21,229 2 4,236 2 9,328 1 ,555 4 ,417 2 6,466 416 LMD 2001-2 Zone F 3,881 1 3,416 1 4,084 6 25 2 ,452 1 2,257 417 LMD 2001-2 Zone G 30,389 3 2,416 3 4,704 1 ,900 6 ,456 3 0,148 418 LMD 2001-2 Zone H 49,308 5 7,492 7 1,825 3 ,855 1 0,069 6 5,611 419 LMD 2001-2 Zone J 32,474 3 7,060 4 4,209 2 ,620 7 ,768 3 9,061 420 LMD 2001-2 Zone K 1 ( 1,692) ( 3,132) 1 ,965 3 ,429 ( 4,596) 421 LMD 2001-2 Zone M 3,352 3 ,986 5 ,003 2 10 7 95 4 ,418 422 LMD 2001-3 Zone A (7,167) 6 58 9 ,444 1 4,111 5 ,750 1 7,805 423 LMD 2001-3 Zone B 3,447 8 ,877 1 5,207 1 ,737 2 ,786 1 4,158 424 LMD 2001-3 Zone C 27,092 2 8,225 2 9,615 1 ,785 3 ,821 2 7,579 425 LMD 2001-3 Zone D 54,664 5 5,953 5 7,275 3 ,500 9 ,190 5 1,585 426 LMD 2001-3 Zone E 119,981 1 25,155 1 30,821 7 ,350 1 9,834 1 18,337 427 LMD 2001-3 Zone F 51,278 5 4,494 5 7,857 3 ,120 2 ,791 5 8,186 428 LMD 2001-3 Zone G 4,574 6 ,332 6 ,536 3 ,916 5 ,494 4 ,958 429 LMD 2001-3 Zone H 17,407 1 7,146 1 6,882 1 ,355 4 ,255 1 3,982 430 LMD 2001-3 Zone I 77,850 8 8,722 1 07,614 5 ,700 1 2,490 1 00,824 431 LMD 2001-3 Zone J 22,502 2 5,528 2 8,789 1 ,530 3 ,591 2 6,728 432 LMD 2001-3 Zone K 21,876 2 3,770 2 5,782 1 ,745 5 ,267 2 2,260 433 LMD 2001-3 Zone L 25,028 2 9,179 3 3,510 1 ,785 3 ,752 3 1,543 434 LMD 2001-3 Zone M 68,510 7 3,757 8 3,675 4 ,590 1 1,048 7 7,217 435 LMD 2001-3 Zone N 46,824 4 9,396 5 2,539 3 ,485 1 3,686 4 2,338 436 LMD 2001-3 Zone O 8,069 8 ,383 8 ,702 4 80 1 ,356 7 ,826 437 LMD 2001-3 Zone P 46,173 4 8,033 5 0,033 3 ,255 7 ,484 4 5,804 438 LMD 2001-3 Zone Q 17,749 1 8,028 1 8,478 1 ,195 3 ,555 1 6,118 439 LMD 2001-3 Zone R 2,512 2 ,853 3 ,239 1 55 5 72 2 ,822 440 LMD 2001-3 Zone S 9,072 9 ,442 1 0,459 5 95 1 ,524 9 ,530 441 LMD 2001-3 Zone T 68,318 7 1,182 7 5,092 5 ,075 1 0,651 6 9,516 442 LMD 2001-3 Zone U 37,299 3 8,739 4 0,353 2 ,673 7 ,839 3 5,187 443 LMD 2001-3 Zone V 74,167 7 6,506 9 1,418 4 ,985 1 2,556 8 3,847 444 LMD 2001-3 Zone W 23,122 2 8,283 3 4,023 1 ,870 4 ,207 3 1,686 445 LMD 2001-3 Zone X 6,779 7 ,039 7 ,287 4 30 1 ,175 6 ,542 446 LMD 2001-3 Zone Y 11,143 1 1,577 1 2,058 7 65 1 ,879 1 0,944 447 LMD 2001-3 Zone Z 12,364 1 2,850 1 3,368 8 05 2 ,054 1 2,119 448 LMD 2001-3 Zone AA 7,965 8 ,385 8 ,769 5 00 1 ,311 7 ,958 449 LMD 2001-3 Zone BB 7,406 7 ,729 8 ,014 4 90 1 ,187 7 ,317 450 LMD 2001-3 Zone CC 28,214 3 3,307 3 8,597 1 ,980 4 ,551 3 6,026 451 LMD 2001-3 Zone DD 63,155 6 9,710 7 7,082 4 ,010 8 ,260 7 2,832 452 LMD 2001-3 Zone EE 28,893 3 8,351 4 0,381 2 ,315 5 ,410 3 7,286 453 LMD 2001-3 Zone FF 38,456 4 4,071 5 0,070 2 ,795 6 ,517 4 6,348 454 LMD 2001-3 Zone GG 18,572 1 9,332 2 0,120 1 ,230 3 ,077 1 8,273 455 LMD 2001-3 Zone HH 14,892 1 5,395 1 6,027 9 45 2 ,492 1 4,480 456 LMD 2001-3 Zone II 33,230 3 4,520 3 5,980 2 ,150 5 ,248 3 2,882 457 LMD 2001-3 Zone JJ 6,076 6 ,323 6 ,596 3 95 1 ,036 5 ,955 458 LMD 2001-3 Zone KK (42) ( 2,630) ( 5,245) 2 ,051 4 ,046 ( 7,240) 459 LMD 2001-3 Zone LL 8,196 8 ,615 9 ,038 7 55 2 ,072 7 ,721 460 LMD 2001-3 Zone MM 10,197 1 1,290 1 2,455 6 35 1 ,898 1 1,192 461 LMD 2001-3 Zone NN 22,906 2 3,871 2 4,886 1 ,605 3 ,736 2 2,755 462 LMD 2001-3 Zone OO 22,379 2 2,316 2 3,046 1 ,410 3 ,982 2 0,474 463 LMD 2001-3 Zone PP 25,579 2 5,967 2 6,496 1 ,815 4 ,830 2 3,481 464 LMD 2001-3 Zone QQ 10,527 1 0,931 1 1,378 5 75 1 ,884 1 0,069 465 LMD 2001-3 Zone RR 68,574 7 2,009 7 5,568 4 ,060 1 1,126 6 8,502 466 LMD 2001-3 Zone SS 25,601 2 6,617 2 7,718 1 ,835 4 ,228 2 5,325 467 LMD 2001-3 Zone TT 10,682 1 0,803 1 0,961 8 75 2 ,131 9 ,705 468 LMD 2001-3 Zone UU 8,652 8 ,998 9 ,362 4 75 1 ,329 8 ,508 469 LMD 2001-3 Zone VV 6,907 8 ,032 9 ,188 5 35 1 ,499 8 ,224 470 LMD 2001-3 Zone WW 29,491 3 0,711 3 1,984 1 ,865 4 ,995 2 8,854 471 LMD 2001-3 Zone XX 3,937 5 ,080 6 ,402 2 ,852 1 ,647 7 ,607 472 LMD 2001-3 Zone YY 34,611 3 9,843 4 5,263 2 ,520 5 ,638 4 2,145 473 LMD 2001-3 Zone ZZ 13,262 1 4,037 1 4,627 8 65 2 ,235 1 3,257 City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 12 427
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance
Unaudited Fund
Balance
Amended
Revenue Budget
Amended
Expenditure
Budget
Estimated
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 2024-25 2025-26 2025-26 6/30/2026 11/24/25 3:25 PM
474 LMD 2001-3 Zone AAA 57,433 6 0,340 6 3,199 3 ,670 9 ,051 5 7,818 475 LMD 2001-3 Zone BBB 36,264 3 7,371 3 8,557 2 ,170 6 ,392 3 4,335 476 LMD 2001-3 Zone CCC 78,573 8 2,816 8 7,286 5 ,095 1 3,932 7 8,449 477 LMD 2001-3 Zone DDD 66,732 6 9,622 7 2,947 4 ,230 1 0,992 6 6,185 478 LMD 2001-3 Zone EEE 8,542 8 ,849 1 1,125 7 45 1 ,511 1 0,359 479 LMD 2001-3 Zone FFF 64,801 6 7,616 7 4,997 4 ,130 1 0,369 6 8,758 480 LMD 2001-3 Zone GGG 22,854 2 2,901 2 3,576 1 ,260 4 ,543 2 0,293 481 LMD 2001-3 Zone HHH (1,524) ( 194) 1 ,679 2 ,906 2 ,271 2 ,314 482 LMD 2001-3 Zone III 5,426 7 93 2 ,621 1 5,365 1 2,420 5 ,566 483 LMD 2001-3 Zone JJJ 37,008 3 8,837 4 0,746 2 ,520 5 ,873 3 7,393 484 LMD 2001-3 Zone LLL 7,205 1 0,098 1 0,970 1 ,520 2 ,056 1 0,434 485 LMD 2001-3 Zone MMM 24,238 2 5,186 2 6,188 1 ,662 4 ,337 2 3,513 486 Illumination District No 2 Subarea 35 7,677 8 ,300 8 ,861 3 90 4 ,779 4 ,472 487 Illumination District No 2 Subarea 42 2,262 2 ,462 2 ,634 2 ,271 1 ,508 3 ,397 488 Illumination District No 2 Subarea 46 3,161 3 ,420 3 ,834 3 ,160 4 ,148 2 ,846 489 Illumination District No 2 Subarea 49 9,429 8 ,709 8 ,318 4 ,837 5 ,673 7 ,482 490 Illumination District No 2 Subarea 55 1,934 1 ,545 1 ,239 6 79 1 ,074 8 44 491 JCSD Special District Temporary Fund (759) - - - - - TOTAL Special Revenue Funds 27,134,953 21,534,252 30,555,665 38,833,786 73,012,272 (3,622,821)

DEBT SERVICE FUND
500 General Debt Service Fund -$ -$ -$ 50,000,000$ 5 0,000,000$ -$ TOTAL Debt Service Fund - - - 5 0,000,000 5 0,000,000 -

CAPITAL PROJECTS FUNDS
600 General Capital Projects Fund 11,052,878$ 1 6,459,511$ 2 2,600,241$ 2 5,410,919$ 4 4,047,746$ 3 ,963,414$ 601 General Information Technology Capital Replacement Fun 553,652 483,652 533,652 5 0,000 - 5 83,652 602 General Fleet Capital Replacement Fund 120,000 2 40,000 4 80,000 2 40,000 - 7 20,000 603 General Street Maintenance Capital Fund 500,000 1 ,000,000 1 ,500,000 5 00,000 - 2 ,000,000 604 General Facility Maintenance Capital Fund 250,000 5 00,000 7 50,000 2 50,000 - 1 ,000,000 605 General Catch Basin & Storm Drain Maintenance Capital F - 100,000 200,000 1 00,000 - 3 00,000 TOTAL Capital Projects Fund 12,476,530 18,783,163 2 6,063,893 2 6,550,919 4 4,047,746 8 ,567,066 TOTAL 183,881,258$ 226,401,655$ 2 79,888,852$ 2 03,555,676$ 2 76,970,827$ 2 06,473,702$ City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 13 428
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Available Resources Summary
Audited Fund
Balance
Audited Fund
Balance
Unaudited Fund
Balance
Amended
Revenue Budget
Amended
Expenditure
Budget
Estimated
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 2024-25 2025-26 2025-26 6/30/2026 11/24/25 3:25 PM

GENERAL FUND - FUND BALANCE RESERVES AND COMMITMENTS
Total General Fund Estimated Fund Balance at 06/30/2025 178,412,637$ Nonspendable (Per 06/30/2025 ACFR Draft):

Prepaid Items -
Other Current Liabilities (& Fund 800) 5,848,110
Total Nonspendable Fund Balance 5,848,110
Restricted:

Restricted Fund Balance -
Total Restricted Fund Balance -
Assigned:

General Fund Operating Reserve (50% of Adopted Operating Appropriations) 21,623,856 Cash Flow: Reimbursable CIP Grants 16,854,090
Cash Flow: Special Revenue Fund Negative Fund Balance 387,319 Loan Program: Business Incentive Loan 130,000
Land Purchases (FY2024-25 & 2025-26) 11,600,000
Unprocessed Budget Amendment, Lot 10 Purchase 400,000
Financial System Implementation (FY2026-27) 1,000,000
GF/DIF Loan Civic Center 32,476,627
Facility Construction: Civic Center/Parking Structure 7,357,113 Total Assigned Reserves 91,829,005
Committed:

Facility Construction: City Hall 19,571,690
Facility Construction: Library 17,574,470
Facility Construction: Police Station 9,906,400
Facility Construction: Civic Center/Parking Structure 16,145,476 Equipment Purchase, Fire Truck 2,500,000
Pension Obligation 2,500,000
Public Safety Rate Increase Stabilization 3,000,000
Debt Service Reserve: Future Civic Center 7,000,000
Total Committed Reserves 78,198,036
Committed Appropriations Limit Qualified Capital Outlay Reserve:

General Fund: Facility Construction: Police Station - Appropriations Limit 375,100 Total Appropriations Limit Committed Reserves 375,100
Total General Funds Estimated Unassigned Fund Balance at 06/30/2026 2,162,386$

RESTRICTED STRUCTURAL FIRE FUND - FUND BALANCE RESERVES AND COMMITMENTS Total Fire Funds Estimated Fund Balance at 06/30/2025 22,821,034$ Assigned:

Fire Fund Operating Reserve (75% of Adopted Operating Appropriations) 8,123,231 Unprocessed Budget Amendment, Heli Hydrant Contribution 150,000 Total Assigned Reserves 8,273,231
Committed:

Facility Construction: Third Fire Station 12,300,000
Equipment Purchase: Apparatus Replacement Reserve 400,000 Total Committed Reserves 12,700,000
Total Fire Funds Estimated Unassigned Fund Balance at 06/30/2026 1,847,803$ Restricted by the County of Riverside (Per 06/30/2025 ACFR Draft):

City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 14 429
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Assigned Reserve: Contingency Calculation
Audited Fund
Balance
Audited Fund
Balance
Estimated Fund
Balance
Proposed
Revenue Budget
Proposed
Expenditure
Budget
Projected
Available Fund
Balance
Fund Name & Type 2022-23 2023-24 6/30/2025 2025-26 2025-26 6/30/2026

GENERAL FUNDS
100 General Fund 127,394,125$ 1 66,483,478$ 9 9,079,834$ 7 7,283,971$ 9 9,079,834$ 7 7,283,971$ TOTAL General Funds 127,394,125 166,483,478 9 9,079,834 7 7,283,971 9 9,079,834 7 7,283,971 Assigned 50% Contingency Reserve
Policy: 50% of Annual Budgeted Operating Expenditures
Total Expenditures 99,079,834
Non-Operating Expenditures 55,832,122
Operating Expenditures 43,247,712
50% Reserve 21,623,856
5% Unassigned Reserve 2,162,386

OTHER PURPOSE GENERAL FUNDS
110 Restricted Structural Fire Fund 16,875,651$ 1 9,543,967$ 1 0,830,975$ 2 2,821,034$ 1 0,830,975$ 2 2,821,034$ TOTAL Other Purpose General Funds 16,875,651 19,543,967 1 0,830,975 2 2,821,034 1 0,830,975 2 2,821,034 Assigned 75% Contingency Reserve
Policy: 75% of Annual Budgeted Operating Expenditures
Total Expenditures 10,830,975
Non-Operating Expenditures -
Operating Expenditures 10,830,975
75% Reserve 8,123,231
11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 15 430
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Appropriations Limit Summary
Original Limit
Calculation
Original Limit
Calculation
Pre Voter
Approved
Override
Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Original Limit
Calculation
2018-19 2019-20 2020-21 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

ADOPTED APPROPRIATIONS LIMIT
Adopted Appropriations Limit 23,077,364$ 24,418,797$ 25,794,921$ 33,000,000$ 35,473,578$ 39,253,023$ 40,991,901$ 42,562,311$ 35,320,505$ Subject Revenue Appropriations
General Fund 15,809,535 17,472,985 17,952,129 41,516,698 54,973,760 53,493,923 58,427,813 63,751,159 63,778,780 Fire Fund 5,346,150 6,285,042 6,406,287 6,406,287 7,298,931 7,785,000 8,400,000 9,070,000 9,694,000 Total Subject Revenue Appropria 21,155,685 23,758,027 24,358,416 47,922,985 62,272,691 61,278,923 66,827,813 72,821,159 73,472,780 Over(Under) Limit (1,921,679) (660,770) (1,436,505) 14,922,985 26,799,113 22,025,900 25,835,912 30,258,848 38,152,275 AB137 Provision Calculation 25,152,570 5,993,346 561,323 Adjusted Appropriations Limit 66,144,471 48,555,657 35,881,828 Annual Available for Capital Outlay 14,922,985 26,799,113 22,025,900 683,342 24,265,502 37,590,952 Cumulative Available for Capital Outlay 41,722,098 22,025,900 683,342 24,265,502 37,590,952 Cumulative Available for Capital Outlay Expenditures and Reserves 41,722,098 22,025,900 683,342 24,265,502 37,590,952 FY2021-22 Adopted Capital Outlay Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 18,399,529 General Fund: Facility Construction Library - Appropriations Limit 10,595,000 General Fund: Limonite Gap Bridge - Appropriations Limit 2,500,000 General Fund: Equipment, Fire Truck Purchase - Appropriations Limit 1,500,000 General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit 2,000,000 Subtotal Capital Outlay Reserve Commitments 34,994,529 - - - - FY2021-22 Adopted Capital Outlay Expenditures
Streetlight Debt Pay-Off - Appropriations Limit 4,168,519 Goodman Commerce Infrastructure Developer Agreement Pay-Off - Appropriations Limit 2,559,050 Subtotal Capital Outlay Expenditure Budget 6,727,569 - - - - FY2022-23 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit 5,545,900 General Fund: Facility Construction Library - Appropriations Limit 7,000,000 Subtotal Capital Outlay Reserve Commitments - 12,545,900 - - - FY2022-23 Proposed Capital Outlay Expenditures
93026: Appropriation from Reserve: Limonite Gap Bridge 2,500,000 93026: Limonite Gap Bridge 4,525,000
95001: Hamner Place 700,000
94012: Prado Dam Inundation Utility Mitigation 155,000
95011: Facility Construction City Hall 3,100,000
95018: Modular Offices 800,000
93035: I-15 Corridor Landscaping 200,000
Subtotal Capital Outlay Expenditure Budget - 11,980,000 - - - FY2023-24 Proposed Reserve Commitments
11/24/25 3:25 PM
FY2021-22
Commitments
and
Expenditures
FY2022-23
Commitments
and
Expenditures
FY2023-24
Commitments
and
Expenditures
FY2024-25
Commitments
and
Expenditures
FY2025-26
Commitments
and
Expenditures
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 16 431
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Appropriations Limit Summary
Original Limit
Calculation
Original Limit
Calculation
Pre Voter
Approved
Override
Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Post Voter
Approved
Override
Original Limit
Calculation
2018-19 2019-20 2020-21 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 11/24/25 3:25 PM
General Fund: Facility Construction City Hall - Appropriations Limit (3,525,400) General Fund: Limonite Gap Bridge - Appropriations Limit (2,500,000) General Fund: Equipment, Fire Truck Purchase - Appropriations Limit Release (1,500,000) General Fund: Facility, Fire Station 27 Storage Facility - Appropriations Limit Release (2,000,000) Subtotal Capital Outlay Reserve Commitments - (2,500,000) (7,025,400) - - FY2023-24 Proposed Capital Outlay Expenditures
95011: Facility Construction City Hall 7,025,400
93026: Limonite Gap Bridge MSHCP Fees 473,750
95018: Modular Offices 209,592
Subtotal Capital Outlay Expenditure Budget - - 7,708,742 - - FY2024-25 Proposed Reserve Commitments
General Fund: Facility Construction Polic Station - Appropriations Limit 12,895,000 General Fund: Equipment Purchase: Fire Truck - Appropriations Limit 965,502 Subtotal Capital Outlay Reserve Commitments - - - 13,860,502 - FY2024-25 Proposed Capital Outlay Expenditures
95011: Facility Construction City Hall 4,500,000
93026: Limonite Gap Pedestrian Bridge Design 500,000
95018: Public Works Yard Construction 2,700,000
93023: Civic Center Site Improvement 2,705,000
Subtotal Capital Outlay Expenditure Budget - - - 10,405,000 - FY2025-26 Proposed Reserve Commitments
General Fund: Facility Construction City Hall - Appropriations Limit Release (20,420,029) General Fund: Facility Construction Library - Appropriations Limit Release (17,595,000) General Fund: Facility Construction Police Station - Appropriations Limit Release (12,895,000) General Fund: Equipment Purchase: Fire Truck - Appropriations Limit Release (965,502) General Fund: Facility Construction Police Station - Appropriations Limit Commitment 375,100 Subtotal Capital Outlay Reserve Commitments - - - - (51,500,431) FY2025-26 Proposed Capital Outlay Expenditures
95011: Appropriation from Appropriations Limit Reserve Facility Construction City Hall 20,420,029 95012: Appropriation from Appropriations Limit Reserve Facility Construction Library 17,595,000 95014: Appropriation from Appropriations Limit Reserve Facility Construction Police Station 15,665,858 95011: Facility Construction City Hall 5,426,366
95012: Facility Construction Library 6,840,530
95023: Facility Construction Civic Center Site Improvement 18,643,600 95024: Facility Construction Parking Structure 4,500,000 Subtotal Capital Outlay Expenditure Budget - - - - 89,091,383 Subtotal Capital Outlay Expenditure Budget 6,727,569 11,980,000 7,708,742 10,405,000 89,091,383 Subtotal Capital Outlay Reserve Commitments 34,994,529 10,045,900 (7,025,400) 13,860,502 (51,500,431) Grand Total 41,722,098 22,025,900 683,342 24,265,502 37,590,952 Remaining Appropriations Limit Surplus 0 0 0 0 0
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 17 432
CITY OF EASTVALE **FY 2024-25 & 2025-26 UNAUDITED**
Fiscal Year 2025-26
Interim Financial Report | QUARTER ONE ending September 30, 2025 | 3 Months Sales Tax Summary
Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Budget Quarter 2019-20** 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2025-26 Quarter 1 2,986,937 2,873,677 10,585,289 11,716,157 12,593,129 11,359,058 7,862,387 49,200,000 Quarter 2 # 2,807,803 3,144,645 12,241,575 13,047,245 22,003,231 13,493,863 - Quarter 3 2,272,291 10,892,874 10,836,091 10,173,170 11,478,848 11,468,681 - Quarterly Quarter 4 2,281,948 11,208,862 11,047,330 12,419,799 12,244,139 12,141,695 - Budget:

TOTAL Sales Tax 10,348,979 28,120,058 44,710,286 47,356,371 58,319,347 48,463,297 7,862,387 12,300,000 NOTE: Sales tax figures represent sales tax receipts applicable to the quarters indicated. Amounts may not have been actually received by the city in the quarter indicated. As a result, these totals may not be represented in other summary reports included in this report. **Sales tax for Quarter 1 2019-20 included a late payment from the state applicable to prior quarters, this timing issue is the result of a state software system conversion. As a result, the amounts for Quarter 1 2019-20 appear higher than normal. # A true up for Quarter 2 ending December 31, 2020 was received in Quarter 2 2023-24. As a result, the amounts for Quarter 2, 2023-24 appear significantly higher than normal. Net of the back payment, the quarter totaled $12,303,231 11/24/25 3:25 PM
City of Eastvale │ 12363 Limonite Avenue, Suite 910, Eastvale, CA 91752 │ (951) 361-0900 │ eastvaleca.gov 18 433

AGENDA STAFF REPORT

City Council Meeting

CONSENT CALENDAR

Agenda Item No. 12.9
December 10, 2025
Community Facility Districts Annual Special Tax Accountability Reports and other Special Financing Districts Annual Reports Fiscal Year 2025-26
Prepared By:

Amanda Wells, Finance Director/City Treasurer
Recommended Action(s)
Staﬀ recommends that the City Council receive and ﬁle the Fiscal Year 2025-26 Annual Special Tax Accountability Reports for the City's Community Facility Districts and Annual Reports for all other Special Financing Districts.

Summary
The Annual Special Tax Accountability Report addresses revenues, expenditures, and fund balance for the last ﬁscal year for the City's Community Facility Districts (CFD) with levies. The report is prepared in accordance with California Code 50075.3 under Ar0cle 3.5 0tled Voter-Approved Special Taxes. According to the code, the City shall ﬁle a report with its governing body annually and the report shall contain the amount of funds collected and expended in addi0on to the status of any known projects required or authorized to be funded.

Although only the SB165 Local Agency Special Tax and Bond Accountability reports need to be publicly ﬁled, staﬀ has included annual reports for all of the city's special ﬁnancing districts, which includes a Benefit Assessment District (BAD) and over 100 Landscape Maintenance Districts (LMD).

Background
The a:ached Annual Special Tax Accountability Report addresses revenues, expenditures, and fund balance for ﬁscal year 2025-26 for six of the City's Community Facility Districts (CFD): CFD 2017-1 12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752 951.361.0900 |
eastvaleca.gov
434
Goodman Commerce Center, CFD 2017-2 Sendero, CFD2019-1 Cloverdale Estates, CFD 2020-1 Hamner Place, CFD 2024-02 Citywide Maintenance and Services, and CFD 2025-01 Limonite. These are the only CFD's with active levies for the fiscal year 2025-26.

Detail regarding revenues, expenditures, and fund balances can be found on the a:ached report. No projects for any of the CFDs are in process.

The detailed annual deports for the city's single BAD and over 100 LMD's are also included in attachments 7, 8, & 9 to this report.

Environmental
Government tax accountability reports are not considered a Project as deﬁned by the California Environmental Quality Act (CEQA) and no environmental review is required.

Strategic Plan Action - Priority Level: 3
| Target #: C
| Goal #: H
Ensure that City revenues align with expenditures.

Fiscal Impact
Receiving and filing the annual reports has no fiscal impact.

Prior City Council/Commission Action
Not applicable.

Attachment(s)
Attachment 1 - Annual Special Tax Accountability Report CFD 2017-1 2025-26

Attachment 2 - Annual Special Tax Accountability Report CFD 2017-2 2025-26

Attachment 3 - Annual Special Tax Accountability Report CFD 2019-1 2025-26

Attachment 4 - Annual Special Tax Accountability Report CFD 2020-1 2025-26

Attachment 5 - Annual Special Tax Accountability Report CFD 2024-02 2025-26

Attachment 6 - Annual Special Tax Accountability Report CFD 2025-01 2025-26

Attachment 7 - Annual Report: LMD Consolidated 2025-26

Attachment 8 - Annual Report: Transfer ID & LMD Consolidated 2025-26

Attachment 9 - Annual Report: BAD 2014-1 2025-26

12363 Limonite Avenue | Suite 910 | Eastvale, CA 91752
951.361.0900 |
eastvaleca.gov
435

Fiscal Year 2025/26 Annual Report for:

COMMUNITY FACILITIES DISTRICT NO. 2017-1
(GOODMAN COMMERCE CENTER)
December 2025

436

TABLE OF CONTENTS

District Summary ..................................................................................... .............................. 1

1. SB 165: Local Agency Special Tax and Bond Accountability Act ........................................ 2

2. Special Tax Analysis ................................................................................. ....................... 3

2.1 Levy Summary ........................................................................................................... 3

2.2 Special Tax Rates ....................................................................................................... 4

2.3 Annual Special Tax Rate Increase .............................................................................. 4

2.4 Special Tax Rate Comparison .................................................................................... 5 Appendix A. District Boundary ........................................................................ ....................... A Appendix B. Rate And Method Of Apportionment ......................................................... ......... B Appendix C. Delinquency Summary Report ............................................................... ............. C Appendix D. Final Billing Detail Report .............................................................. .................... D

437

City of Eastvale
Fiscal Year 2025/26 Annual Report –CFD No. 2017-1 (Goodman Commerce Center) 1

DISTRICT SUMMARY
The City of Eastvale (the “City”) formed Community Facilities District No. 2017-1 (Goodman Commerce Center) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Mello-Roos Act”) in 2017 to fund services for facilities at Goodman Way and traffic signals at the following intersections:

Bellgrave/Hammer, Cantu-Galleano, Goodman Way/The Station, Hamner/Commerce/Eucalyptus and Bellgrave/Homecoming. The services consist of, but are not limited to: ongoing maintenance and operation of public roads and streets, bike lanes, parking bays, bridges/culverts, medians, street lights, traffic signals, traffic signs, striping and legends, frontage improvements such as curbs, gutters, paths, sidewalks, driveways, bus pads, ADA ramps, street signs, landscaping, drainage facilities including ditches and other eligible services permitted under the Mello-Roos Act to service properties within the boundaries of the CFD.

No bonds will be issued for the CFD and the special tax is projected to be levied in perpetuity.

Levy
The following table provides a summary of the Fiscal Year 2025/26 final levy amount.

District Parcel Count
FY 202 5/2 6
Levy
CFD 2017-1 (Goodman Commerce Center) 28 $28,326.70

Delinquencies
As of June 30, 2025, the Fiscal Year 2024/25 levy has no delinquent parcels. Please refer to Appendix C for more detailed information. NBS will continue to monitor the delinquencies and recommend the appropriate delinquency management actions to the City as needed.

NBS
Corina Chavez, Administrator
Tiffany Ellis, Project Manager
Greg Davidson, Client Success Ambassador
438

City of Eastvale
Fiscal Year 2025/26 Annual Report –CFD No. 2017-1 (Goodman Commerce Center) 2

1. SB 165: LOCAL AGENCY SPECIAL TAX AND BOND

ACCOUNTABILITY ACT
Senate Bill 165, filed with the Secretary of State on September 19, 2000, enacted the Local Agency Special Tax and Bond Accountability Act (the “Act”). This Act requires that any local special tax or local bond measure subject to voter approval contain a statement indicating the specific purposes of the special tax, require that the proceeds of the special tax be applied to those purposes, require the creation of an account into which the proceeds shall be deposited, and require an annual report containing specified information concerning the use of the proceeds. The Act only applies to any local special tax measure or local bond measure adopted on or after January 1, 2001, in accordance with Section 50075.1 or Section 53410 of the California Government Code.

Some of the requirements of the Act are handled at the formation of the Special Tax District and others are handled through annual reports. This Section of this report intends to comply with Sections 50075.3 of the California Government Code that states:
“The chief fiscal officer of the issuing local agency shall file a report with its governing body no later than January 1, 2002, and at least once a year thereafter. The annual report shall contain both of the following:

1. The amount of funds collected and expended.

2. The status of any project required or authorized to be funded as identified in subdivision (a) of Sections 50075.1.”
The requirements of the Act apply to the Funds for the following:

Community Facilities District No. 2017-1
(Goodman Commerce Center)
Purpose of Special Tax
The special tax provides funding for ongoing maintenance and operation of public roads and streets, bike lanes, parking bays, bridges/culverts, medians, streetlights, traffic signals, traffic signs, striping and legends, frontage improvements such as curbs, gutters, paths, sidewalks, driveways, bus pads, ADA ramps, street signs; landscaping; drainage facilities including ditches. It also provides funding for administrative costs relating to the said maintenance and funding towards expenses and reserves for replacement of any of the foregoing equipment and facilities.

The projects are ongoing on an annual basis.

Collections and Expenditures
Fund Name
06/30/202 4
Balance
Amount
Collected (1)
Amount
Expended (1)
06/30/202 5
Balance (2)
Special Tax Fund $314,770.97 $36,200.44 $17,070.02 $333,901.39 (1) The amount collected is based on FY 2024/25 Levy amount placed on the Riverside County tax roll and the amount expended is the difference between the 06/30/2024 Balance plus the amount collected, less the 06/30/2025 Balance.
(2) The fund balance provided for 06/30/2025 is unaudited. 439

City of Eastvale
Fiscal Year 2025/26 Annual Report –CFD No. 2017-1 (Goodman Commerce Center) 3

2. SPECIAL TAX ANALYSIS

2.1 Levy Summary
A summary of the levy for Fiscal Year 2025/26 is shown in the table and chart below.

Description Amount
Maintenance Services $22,384.08
Administrative Fees/Expenses (1) 5,942.62
Total Special Tax Levy Amount: $28,326.70
Levied Parcel Count 28
(1) Includes County collection fees and installment rou nding for tax roll purposes.

Maintenance
Services
79%
Administration
Expenses
21%
FISCAL YEAR 2025-26 BUDGET
440

City of Eastvale
Fiscal Year 2025/26 Annual Report –CFD No. 2017-1 (Goodman Commerce Center) 4

2.2 Special Tax Rates
The Fiscal Year 2025/26 applied rates and special tax levy are shown in the table below.

Land Use
Classification
Parcel
Count Acres
Maximum
Tax Rate
Applied
Tax Rate
Total Special
Tax Levy
Non-Residential 28 162.72 $636.35 $174.08 $28,326 .70 Undeveloped 13 29.16 0.00 0.00 0.00
Totals: 41 $28,326.70

2.3 Annual Special Tax Rate Increase
The maximum special tax for future years is authorized to automatically increase based on the greater of two percent (2.0%) or the percentage increase, if any, in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino-Ontario California Standard Metropolitan Statistical area (“Index”) published by the Bureau of Labor Statistics of the United Stated Department of Labor. The annual CPI-U adjustment will be based on the increase, if any, in the Index as it stands on March of each year over the base Index for March of 2018. The CPI-U from Fiscal Year 2024/25 to Fiscal Year 2025/26 was 2.52%. 441

City of Eastvale
Fiscal Year 2025/26 Annual Report – CFD No. 2017-1 (Goodman Commerce Center) 5

2.4 Special Tax Rate Comparison
The Fiscal Year 2025/26 maximum tax rates and applied tax rates compared to the prior year are shown below.

FY 2024/25 FY 2025/26 % Change in
Applied Tax
Rate (2)
Land Use
Classification Rate Per
Maximum
Tax Rate (1)
Applied Tax
Rate
% of
Maximum
Maximum
Tax Rate (1)
Applied Tax
Rate
% of
Maximum
Non-Residential Acre $620.66 222.26 35.81% 636.35 174.08 27.36% (21.68%) Undeveloped Acre 0.00 0.00 NA 0.00 0.00 NA NA
(1) Maximum tax rate increases by the greater of two percent (2.0%) or the percentage increase, if any, in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino-Ontario California Standard Metropolitan Statistical area (“Index”) published by the Bureau Of Labor Statistics of the United Stated Department of Labor. The annual CPI-U adjustment will be based on the increase, if any, in the Index as it stands on March of each year over the base Index for March of 2018. (2) Represents the change between the current and prior year applied tax rates.

442

City of Eastvale
Fiscal Year 2025/26 Annual Report – CFD No. 2017-1 (Goodman Commerce Center) A APPENDIX A. DISTRICT BOUNDARY

443

City of Eastvale
Fiscal Year 2025/26 Annual Report – CFD No. 2017-1 (Goodman Commerce Center) B APPENDIX B. RATE AND METHOD OF APPORTIONMENT

The following pages show the Rate and Method of Apportionment of the Special Tax.

444
City of Eastvale
Community Facilities District No. 2017-1 (Goodman Commerce Center) Page 1

RATE AND METHOD OF APPORTIONMENT

FOR CITY OF EASTVALE
COMMUNITY FACILITIES DISTRICT NO. 2017-1
(GOODMAN COMMERCE CENTER)

A Special Tax as hereinafter defined shall be levied on each Assessor's Parcel of Taxable Property within the City of Eastvale Community Facilities District No. 2017-1 (Goodman Commerce Center ) (“CFD No. 2017-1”) and collected each Fiscal Year commencing in Fiscal Year 2018/19 in an amount determined by the City Council through the application of the appropriate Special Ta x for Taxable Property as described below. All of the real property in CFD No. 2017-1, unless exempted by law or by the provisions hereof, shall be taxed for purposes of CFD No. 2017-1, to the extent and in the manner herein provided.

A. DEFINITIONS

The terms hereinafter set forth have the following meaning:

“Acre or Acreage” means the land area of an Assessor’s Parcel as shown on County records, such as an Assessor’s Parcel Map and secured roll data, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final subdivision map, reco rd of survey, or other recorded document creating or describing the Assessor’s Parcel. If the preceding maps for a land area are not available, the Acreage of such land area may be determined utilizing available spatial data and GIS.

“Administrative Expenses” means the actual or reasonably estimated costs directly related to the administration of CFD No. 2017-1 including, but not limited to, the following: the costs of computing the Special Tax and preparing the annual Special Tax collection schedules (whether by the City, the CFD Administrator, or both); the costs of collecting the Special Taxes (whether by the County, the City, or otherwise); the costs to the City, CFD No. 2017-1, or any designee thereof of complying with disclosure requirements; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2017-1, or any designee thereof related to any appeal of the levy or application of the Special Tax; and the City’s annual administration fees and third party expenses . Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2017-1 for any other administrative purposes, including, but not limited to, attorney’s fees.

“Assessor’s Parcel” means a lot or parc el shown on an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.

“Assessor’s Parcel Map” means an official map of the County Assessor, designating an Assessor’s Parcel by an Assessor’s Parcel number.

“CFD Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.

“CFD No. 2017-1” means the City of Eastvale Community Facilities District No. 2017-1 (Goodman Commerce Center).

“City” means the City of Eastvale.

“City Council” means the City Council of the City, acting as the legislative body of CFD No. 2017-

1. “County” means the County of Riverside.

“County Assessor” means the County Assessor of the County. 445
City of Eastvale
Community Facilities District No. 2017-1 (Goodman Commerce Center) Page 2

“Exempt Property” means all Assessors’ Parcels that are exempt from the Special Tax pursuant to Section E.

“Fiscal Year” means the period starting July 1 and ending on the following June 30.

“Maximum Annual Special Tax” means the maximum annual Special Tax, determined in accordance with the provisions of Section C, which may be levied in any Fiscal Year on any Assessor’s Parcel of Taxable Property.

“Non-Residential Property” means all Assessor’s Parcels of Taxable Prope rty within the boundaries of CFD No. 2017-1 for which a building permit has been issued prior to June 1 preceding the Fiscal Year for which the Special Tax is being levied and located within the boundaries of CFD No. 2017-1 which is not otherwise Exempt Property.

“Open Space Property” means property within the boundaries of CFD No. 2017-1 which (i) has been designated with specific boundaries and Acreage on a final subdivision map as open space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocably offered for dedication as open space to the federal government, the State, the County, the City, or any other public agency, or (iv) is encumbered by an easement or other restriction required by the City limiting the use of such property to open space.

“Proportionately” means for Taxable Property that the ratio of the Special Tax levy to the Maximum Annual Special Tax is equal for all Assessors’ Parcels of Taxable Property levied within each property land use classification (Non-Residential Property and Undeveloped Property) within CFD No. 2017-

1. “Public Property” means any property within the boundaries of CFD No. 2017-1 which (i) is owned by a public agency, ( ii) has been irrevocably offered for dedication to a public agency , or ( iii) is designated with specific boundar ies and Acreage on a final subdivision map as property which will be owned by a public agency. For purposes of this definition, a public agency includes the federal government, the State, the County, the City, or any other public agency.

“Special Tax” means the annual special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.

“Special Tax Requirement” means that amount of Special Tax revenue required in any Fiscal Year for CFD No. 2017-1 to: (i) pay directly for the costs of operation and maintenance of traffic signals, streets, streetscapes, drainage facilities, curbs, gutters and sidewalks ; (ii) p ay Administrative Expenses; (iii) pay any amounts required to establish or replenish any repair and contingency funds, capital improvement replacement funds, or reserve funds for CFD No. 2017-1; (iv) pay for reasonably anticipated delinquent Special Taxes based on the delin quency rate for Special Taxes levied in the previous Fiscal Year; and (v) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.

“State” means the State of California.

“Tax Escalation Factor” means the greater of two percent (2.0%) or the percentage increase, if any, in the Consumer Price Index for all Urban Consumers (“CPI -U”) for the Los Angeles-Riverside- Orange County California Standard Metropolitan Statistical area (“Index”) published by the Bureau of Labor Statistics of the United Stated Department of Labor. The annual CPI -U adjustment will be based on the increase, if any, in the Index as it stands on March of each year over the base Index for March of 2018.

“Taxable Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 2017-1 that are not exempt from the Special Tax pursuant to law or Section E below. 446
City of Eastvale
Community Facilities District No. 2017-1 (Goodman Commerce Center) Page 3 “Undeveloped Property” means all of the Assessor’s Parcels of Taxable Property within the boundaries of CFD No. 2017-1 not classified Non-Residential Property.

B. ASSIGNMENT TO LAND USE CATEGORIES

On, or around, July 1 of each Fiscal Year, all Assessor’s Parcels of Taxable Property within CFD No. 2017-1 shall be classified as Residential Property , Non-Residential Property , or Undeveloped Property and shall be subject to the levy of annual Special Taxes determined pursuant to Sections C and D below.

C. MAXIMUM ANNUAL SPECIAL TAX RATE

The Maximum Annual Special Tax for each Assessor’s Parcel of Taxable Property shall be assigned below:

1. Maximum Annual Special Tax

The Maximum Annual Special Tax for each Assessor’s Parcel of Taxable Property shall be assigned according to the table below:

Property Land Use
2018/19 Maximum
Annual Special Tax
Non-Residential Property $475.00 per Acre
Undeveloped Property $0.00 per Acre

2. Assignment of Maximum Annual Special Tax to Newly Created Assessor’s Parcel(s)

When an Assessor’s Parcel(s) changes or subdivides, the Maximum Annual Special Tax shall be assigned to each newly created Assessor’s Parcel(s) so that there is no net loss in the Maximum Annual Special Tax revenue as a result of changes in the planned development . The process for assign ing the Maximum Annual Special Tax to each newly created Assessor’s Parcel(s) is as follows:

Step 1: Sum the Maximum Annual Special Tax assigned to each Assessor’s Parcel(s) that is being changed or subdivided.

Step 2: Identify the newly created Assessor’s Parcel(s) created by the change or subdivision and assign the Maximum Annual Special Tax to each newly created Assessor’s Parcel(s) according to the table in Section C.1 above. Sum the Maximum Annual Special Tax assigned to each newly created Assessor’s Parcel(s).

Step 3: Divide the Maximum Annual Special Tax assigned in Step 2 for each newly created Assessor’s Parcel(s) by the total Maximum Annual Special Tax in Step 2 to arrive at a fraction.

Step 4: Apportion the total Maximum Annual Special Tax from Step 1 to each newly created Assessor’s Parcel(s) by multiplying each newly created Assessor’s Parcel(s) fraction, determined in Step 3, by the total Maximum Annual Special Tax from Step 1.

Step 5: The Maximum Annual Special Tax assigned to each newly created Assessor’s Parcel(s) shall be the greater of the Maximum Annual Special Tax assigned in Step 2 or the Maximum Annual Special Tax calculated in Step 4.

447
City of Eastvale
Community Facilities District No. 2017-1 (Goodman Commerce Center) Page 4 Once created, if a newly created Assessor’s Parcel(s) further changes or subdivides, the above steps shall be repeated to determine the Maximum Annual Special Tax for the additional newly created Assessor’s Parcel(s) created from the change or subdivision.

On July 1 of each Fiscal Year, commencing on July 1, 2018, the Maximum Annual Special Tax shall be increased by the application of the Tax Escalation Factor.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX

Commencing with Fiscal Year 2018/19 and for each subsequent Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and shall levy the Special Tax until the amount of Special Taxes equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

First: The Special Tax shall be levied Proportionately on all Non-Residential Property at a rate up to 100% of the applicable Maximum Annual Special Tax.

Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on all Undeveloped Property at a rate up to 100% of the Maximum Annual Special Tax.

E. EXEMPTIONS

The CFD Administrator shall classify the following as Exempt Property: Public Property, Open Space Property, and Assessor’s Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement.

If the use of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is n o longer classified as one of the uses set forth above that would make such Assessor's Parcel eligible to be classified as Exempt Property, such Assessor's Parcel shall cease to be classified as Exempt Property and shall be deemed to be Taxable Property.

F. REVIEW/APPEAL

Any landowner who feels that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the CFD Administrator regarding such error. If following such consultation, the CFD Administrator determines that an error has occurred; the CFD Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action (if any by the CFD Administrator), the landowner or resident believes such erro r still exists, such person may file a written notice with the City appealing the amount of the Special Tax levied on such Assessor's Parcel. The City may establish such procedures, as it deems necessary to undertake the review of any such appeal. The City shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner or resident appeals, as herein specified. The decision of the City shall be final and binding as to all persons.

G. INTERPRETATIONS

The City may make minor administrative and technical changes to this Rate and Method of Apportionment that do not materially affect the rate and method of apportioning Special Taxes . In addition, the interpretation and application of any section of this Rate and Method of Apportionment 448
City of Eastvale
Community Facilities District No. 2017-1 (Goodman Commerce Center) Page 5 shall be left to the City’s discretion. Interpretations may be made by resolution of the City Council for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

H. MANNER OF COLLECTION

The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2017-1, may directly bill the Special Tax, and may collect Special Taxes at a different time or in a different manner as necessary to meet its financial obligations.

I. PREPAYMENT OF SPECIAL TAX

The Special Tax may not be prepaid.

J. REPEAL OF SPECIAL TAX

If the levy of the Special Tax is repealed by initiative or any other action participated in by the owners of Assessor’s Parcels in CFD No. 2017-1, the City shall cease to levy the Special Tax and shall cease to be obligated to provide the authorized services for which the Special Tax was levied. The obligations to provide the authorized services previously funded by the repealed Special Tax shall become the joint obligations of the property owners of Assessor’s Parcels within CFD No. 2017 -1.

K. TERM OF SPECIAL TAX

The Maximum Special Tax shall be levied commencing in Fiscal Year 2018/19 and shall be levied in perpetuity, unless and until such time the City determines that revenues are no longer needed to pay the Special Tax Requirement.
449

City of Eastvale
Fiscal Year 2025/26 Annual Report – CFD No. 2017-1 (Goodman Commerce Center) C APPENDIX C. DELINQUENCY SUMMARY REPORT

The following pages show the current Delinquency Summary Report.

450
City of Eastvale
Delinquency Summary Report As of: 06/30/2025
Delinquent Amount % Billed Installments Paid Installments Delinquent Installments Delinquent Installments % Due Date District Billed Amount Paid Amount Delinquent Amount CFD No. 2017-1 - CFD No. 2017-1 (Goodman Commerce Center) 08/01/2018 Billing: 12/10/2018 $25,284.23 $25,284.23 $0.00 0.00% 8 8 0 0.00%04/10/2019 $25,284.23 $25,284.23 $0.00 0.00% 8 8 0 0.00%Subtotal: $50,568.46 $50,568.46 $0.00 0.00% 16 16 0 0.00% 08/01/2019 Billing: 12/10/2019 $34,451.56 $34,451.56 $0.00 0.00% 15 15 0 0.00%04/10/2020 $34,451.56 $34,451.56 $0.00 0.00% 15 15 0 0.00%Subtotal: $68,903.12 $68,903.12 $0.00 0.00% 30 30 0 0.00% 08/01/2020 Billing: 12/10/2020 $35,724.77 $35,724.77 $0.00 0.00% 17 17 0 0.00%04/10/2021 $35,724.77 $35,724.77 $0.00 0.00% 17 17 0 0.00%Subtotal: $71,449.54 $71,449.54 $0.00 0.00% 34 34 0 0.00% 08/01/2021 Billing: 12/10/2021 $37,263.94 $37,263.94 $0.00 0.00% 18 18 0 0.00%04/10/2022 $37,263.94 $37,263.94 $0.00 0.00% 18 18 0 0.00%Subtotal: $74,527.88 $74,527.88 $0.00 0.00% 36 36 0 0.00% 08/01/2022 Billing: 12/10/2022 $17,499.84 $17,499.84 $0.00 0.00% 24 24 0 0.00%04/10/2023 $17,499.84 $17,499.84 $0.00 0.00% 24 24 0 0.00%Subtotal: $34,999.68 $34,999.68 $0.00 0.00% 48 48 0 0.00% 08/01/2023 Billing: 12/10/2023 $17,845.18 $17,845.18 $0.00 0.00% 25 25 0 0.00%04/10/2024 $17,845.18 $17,845.18 $0.00 0.00% 25 25 0 0.00%Subtotal: $35,690.36 $35,690.36 $0.00 0.00% 50 50 0 0.00% 08/01/2024 Billing: 12/10/2024 $18,100.22 $18,100.22 $0.00 0.00% 28 28 0 0.00%04/10/2025 $18,100.22 $18,100.22 $0.00 0.00% 28 28 0 0.00%Subtotal: $36,200.44 $36,200.44 $0.00 0.00% 56 56 0 0.00%

Page 1 of 2 ends

Eastvale City CouncilDecember 10, 2025

Eastvale City Council
December 10, 2025