Agenda Item A.3
CPMS CONSENT CALENDAR
Meeting Date: June 3, 2025
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Ryan Schwarz, Accountant
SUBJECT: Acceptance of the March 2025 Investment Transaction Report RECOMMENDATION:
Accept the investment transaction report for the month of March 2025.
BACKGROUND:
Transmitted herewith is the investment transaction report for the month of March 2025.
The City Treasurer continues to monitor idle cash balances with the help of the accountants in the Finance Department, transferring cash between the checking and money market accounts daily, or as needed to maximize interest earnings. On a quarterly basis, staff submits a comprehensive report on the City’s portfolio and related activity pursuant to the City’s Investment Policy.
DISCUSSION:
Investment Transaction Report
As of March 31, 2025, the City‘s investment portfolio totaled $71,494,500.56. The City’s weighted average yield in March was 4.365%.
Attachment 1 contains the Investment Transaction Report, which includes the Investment Activity and Interest Report, Summary of Cash and Investments, and Investment Portfolio detail as of March 31, 2025.
Benchmark Comparisons
Figure 1 shows a 2-year interest rate trend chart which compares the City’s portfolio yield by quarter, compared to its benchmarks, the Local Agency Investment Fund (LAIF), and the 1- and 2-Year US Treasury Notes. These benchmarks serve as indicators of the City’s 1 Meeting Date: June 3, 2025
performance. Trends over time that substantially deviate from these benchmarks would warrant further analysis and review.
As of March 31, 2025, LAIF’s apportionment rate was at 4.48%, 1 Year US Treasury yield was at 4.03% and the 2 Year US Treasury yield was at 3.89%, compared to the City’s portfolio yield at 4.36%. By the end of the quarter Treasury yields were slightly higher across the maturity terms of the yield curve. Since the p rior quarter, the 1 Year US Treasury yield has decreased from 4.16% to 4.03%, decreasing by 13 basis points. The 2 Year US Treasury yield has decreased from 4.25% to 3.89%, decreasing by 36 basis points. The LAIF daily rate is trending above 4.31% at the time of preparing this report.
In the current interest rate environment, the City’s interest earning s are forecasted to gradually decrease. Short-term and liquid investments like local government investment pools and money market funds tend to follow the Federal Funds Rate very closely. On May 7th the Federal Open Market Committee (FOMC) left the Federal Funds Rate unchanged between 4.25% and 4.50%. The next FOMC meeting will be on June 17th – June 18th, 2025.
The pooled cash report is included as Attachment 2. Balance Sheets for the General Fund and all Special Funds are included as well, as Attachment 3. 2 Meeting Date: June 3, 2025
FINANCE COMMITTEE REVIEW:
The Finance Committee met to review the March 2025 Investment Transaction Report on May 28, 2025.
FISCAL IMPACTS:
As of March 31, 2025, the investment portfolio is in compliance with all State laws and the City’s Investment Policy. There are sufficient funds available to meet the City’s expenditure requirements for the next six months.
APPROVED BY: Robert Nisbet, City Manager
ATTACHMENTS:
1. Investment Transaction Report – March 2025
2. Pooled Cash Report for the Period Ending March 31, 2025
3. Balance Sheets (Unaudited) for the Quarter Ending March 31, 2025 3 ATTACHMENT 1:
Investment Transaction Report – March 2025
4 Attachment 1
INVESTMENT ACTIVITY INVESTMENT INCOME
PURCHASES OR DEPOSITS POOLED INVESTMENTS
3/25/2025 MORGAN STANLEY BANK NA 244,000.00$ Interest Earned on Investments 55,205.12$ 3/27/2025 GOLDMAN SACHS BANK 245,000.00 Total
3/31/2025 BNY MELLON NA 245,000.00
3/31/2025 TRUSTON TRUST CO 249,000.00
Total 983,000.00$
SALES, MATURITIES, CALLS OR WITHDRAWALS
3/25/2025 ENCORE BANK LITTLE ROCK ARK 249,000.00$
3/27/2025 POPPY BANK SANTA ROSA 249,000.00$
3/31/2025 AMERICAN EXPRESS NATL BANK 248,000.00$
3/31/2025 PACIFIC ENTERPRISE BANK 249,000.00$
Total 995,000.00$
ACTIVITY TOTAL 1,978,000.00$
INCOME TOTAL 55,205.12$
City of Goleta
Investment Activity and Interest Report
Investment Transaction Report - March 2025
5 Attachment 1
ENDING BALANCE AS OF FEBRUARY 28, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 4,563,906.31$ 4,563,906.31$ 6.644% 0.000% 1 Money Market Accounts 7,986,413.36 7,986,413.36 11.627% 4.620% 1 Local Agency Investment Funds 45,384,386.65 45,367,230.67 66.070% 4.620% 1 Certificates of Deposit 5,175,000.00 5,131,779.77 7.534% 3.114% 1735 United States Treasury Bill 5,581,575.43 5,573,375.50 8.126% 4.250% 168 POOLED INVESTMENTS SUBTOTAL 68,691,281.75$ 68,622,705.61$ 100.000% 4.170% 145.204 Held by Fiscal Agent (US Bank - PARS) 503,500.00$ 567,347.93$ 1 Held by Fiscal Agent (BNY Mellon) 899.57 899.57 1 HELD BY FISCAL AGENT SUBTOTAL 504,399.57$ 568,247.50$ Totals 69,195,681.32$ 69,190,953.11$
Total Cash and Investments 69,195,681.32$
NET CASH AND INVESTMENT ACTIVITY FOR MARCH 2025
2,298,819.24$
ENDING BALANCE AS OF MARCH 31, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 1,985,998.45$ 1,985,998.45$ 2.798% 0.000% 1 Money Market Accounts (1) 12,875,140.46 12,875,140.46 18.137% 4.480% 1 Local Agency Investment Funds (2) 45,384,386.65 45,422,926.66 63.931% 4.620% 1 Certificates of Deposit 5,163,000.00 5,135,894.62 7.273% 3.638% 1738 United States Treasury Bill 5,581,575.43 5,581,950.00 7.862% 4.250% 1315 POOLED INVESTMENTS SUBTOTAL 70,990,100.99$ 71,001,910.19$ 100.000% 4.365% 230.614 Held by Fiscal Agent (US Bank - PARS) 503,500.00$ 554,493.75$ 1 Held by Fiscal Agent (BNY Mellon) 899.57 899.57 1 HELD BY FISCAL AGENT SUBTOTAL 504,399.57$ 555,393.32$ Totals 71,494,500.56$ 71,557,303.51$
Total Cash and Investments 71,494,500.56$
Notes:
(1)
(2)
City of Goleta
Community West Bank serves as the City's primary banking institution. Interest earnings are guaranteed at a minimum rate 0.7098% per banking agreement for the money market account. The rate may be adjusted to match the higher of the Pooled Money Investment Account (PMIA) or quarterly Local Agency Investment Fund (LAIF) apportionment rate. All deposits held are required to be fully collateralized by State law. The City has a written collateralization agreement with Community West Bank to ensure the safety of public funds and utilizes an irrevocable letter of credit through the Federal Home Loan Bank of San Francisco.
For reporting purposes the LAIF yield displayed is the apportionment rate available at the time of preparing this report. The apportionment rate is the actual interest earned from LAIF and is based on the prior three-month average of the PMIA effective yield, net of administrative costs. As of FY 17/18 the quarterly apportionment rate includes interest earned on the CalPERS Supplemental Pension Payment loan pursuant to Government Code 20825 (c)(1) and in FY 18/19 interest earned on Wildfire Fund loan pursuant to Public Utility Code 3288 (a), which are not reflected in the PMIA monthly effective yield, due to the structure of the loan.
Summary of Cash and Investments
Investment Transaction Report - March 2025
6 Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
CHECKING ACCOUNTS
COMMUNITY WEST BANK GENERAL CHKING ACCT - - 1 0 0.000% 1,293,141.36 1,293,141.36 1,293,141.36 COMMUNITY WEST BANK GENERAL REV ACCT 1 0 0.000% 492,589.27 492,589.27 492,589.27 COMMUNITY WEST BANK PAYROLL CHKING ACCT 1 0 0.000% 89.06 89.06 89.06 PERSHING - SAFE KEEPING ACCT 0 0.000% 200,178.76 200,178.76 200,178.76 Subtotal, Checking Accounts 1 0.000% 0.000% 1,985,998.45$ 1,985,998.45$ 1,985,998.45$
MONEY MARKET ACCOUNTS
COMMUNITY WEST BANK MMA - - 1 4.480% 4.4800% 12,875,140.46 12,875,140.46 12,875,140.46 Subtotal, MMA Account 1 4.480% 4.4800% 12,875,140.46$ 12,875,140.46$ 12,875,140.46$
LOCAL AGENCY INVESTMENT FUND
LOCAL AGENCY INVESTMENT FUND - - 1 4.620% 4.620% 45,384,386.65 45,384,386.65 45,422,926.66 Subtotal, LAIF 1 4.620% 4.620% 45,384,386.65$ 45,384,386.65$ 45,422,926.66$
CERTIFICATES OF DEPOSIT
STATE BK INDIA NEW YORK NY CTF DEP 4/29/2020 4/29/2025 1,826 1.600% 1.600% 248,000.00 248,000.00 247,442.00 856285TF8 ALLY BK SANDY UTAH CRF ACT/365 6/2/2022 6/2/2027 1,826 3.100% 3.100% 249,000.00 249,000.00 246,176.34 02007GSH7 TOYOTA FINANCIAL SAVINGS BANK HEND NV 10/14/2021 10/14/2026 1,826 1.050% 1.050% 247,000.00 247,000.00 235,929.46 89235MLU3 UBS BANK USA SALT LAKE CITY UT 10/27/2021 10/27/2026 1,826 1.050% 1.050% 249,000.00 249,000.00 237,503.67 90348JV56 DISCOVER BK GREENWOOD DEL 6/1/2022 6/1/2027 1,826 3.200% 3.200% 245,000.00 245,000.00 240,474.85 254673F76 FIRST TECHNOLOGY FED CREDIT UNION #19976 8/5/2022 8/5/2027 1,826 3.650% 3.650% 247,000.00 247,000.00 244,525.06 33715LEB2 DORT FINANCIAL CREDIT UNION 6/20/2023 6/20/2028 1,827 4.500% 4.500% 247,000.00 247,000.00 249,842.97 25844MBB3 COVANTAGE CREDIT UNION 8/6/2024 8/7/2028 1,462 4.200% 4.200% 247,000.00 247,000.00 247,691.60 22282XAD2 CUSTOMERS BANK 8/8/2024 8/8/2028 1,461 4.150% 4.150% 244,000.00 244,000.00 244,190.32 23204HPW2 MERRICK BANK SOUTH JORDAN 9/12/2024 8/11/2028 1,429 4.000% 4.000% 247,000.00 247,000.00 246,066.34 59013KG59 SNB BANK NATIONAL ASSOCIATION 8/14/2024 8/14/2028 1,461 4.100% 4.100% 226,000.00 226,000.00 225,832.76 78470MBS6 BAXTER CREDIT UNION VERNON HILLS 8/22/2023 8/22/2028 1,827 5.000% 5.000% 248,000.00 248,000.00 254,083.44 07181JBB9 FIRST NATIONAL BANK 8/30/2024 8/30/2028 1,461 3.800% 3.800% 249,000.00 249,000.00 246,487.59 32110YP74 CARTER FEDERAL CREDIT UNION 8/7/2024 8/7/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 248,247.35 14622LAS1 ALTAONE FEDERAL CREDIT UNION 8/15/2024 8/15/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 248,264.64 02157RAB3 NEIGHBORS FEDERAL CREDIT UNION 1/30/2025 1/30/2030 1,826 4.300% 4.300% 249,000.00 249,000.00 250,984.53 64017ABN3 MORGAN STANLEY PRIVATE BANK NATL ASSOCIATION2/12/2025 2/12/2030 1,826 4.250% 4.250% 244,000.00 244,000.00 245,349.32 61776NLK7 MORGAN STANLEY BANK NA SALT LAKE CITY UT 3/19/2025 3/19/2030 1,826 4.100% 4.100% 244,000.00 244,000.00 243,668.16 61690DX37 GOLDMAN SACHS BANK USA NEW YORK 3/25/2025 3/25/2030 1,826 4.000% 4.000% 245,000.00 245,000.00 243,576.55 38150VS75 BNY MELLON NA 3/27/2025 3/27/2030 1,826 3.950% 3.950% 245,000.00 245,000.00 243,027.75 05584CWC6 TRUXTON TRUST CO 3/31/2025 3/29/2030 1,824 3.900% 3.900% 249,000.00 249,000.00 246,529.92 89846HEC3 Subtotal, Certificates of Deposit 1,738 3.638% 3.638% 5,163,000.00$ 5,163,000.00$ 5,135,894.62$
US TREASURY SECURITIES - DISCOUNT
UNITED STS TREAS BILLS 1/31/2024 1/31/2026 731 4.250% 4.250% 1,150,000.00 1,174,435.16 1,151,150.00 91282CJV4 UNITED STS TREAS BILLS 1/15/2024 1/15/2027 1,096 4.000% 4.000% 1,100,000.00 1,096,572.38 1,100,770.00 91282CJT9 UNITED STS TREAS BILLS 1/15/2025 1/15/2028 1,095 4.250% 4.250% 1,100,000.00 1,100,208.15 1,109,537.00 91282CMF5 UNITED STS TREAS BILLS 1/31/2024 1/31/2029 1,827 4.000% 4.000% 1,100,000.00 1,106,975.51 1,101,848.00 91282CJW2 Investment Transaction Report - March 2025
City of Goleta
DESCRIPTION OF POOLED INVESTMENTS COMMENTS *
Investment Portfolio
7 Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
Investment Transaction Report - March 2025
City of Goleta
DESCRIPTION OF POOLED INVESTMENTS COMMENTS *
Investment Portfolio
UNITED STS TREAS BILLS 12/31/2024 12/31/2029 1,826 4.375% 4.375% 1,100,000.00 1,103,384.23 1,118,645.00 91282CMD0 Subtotal, US Treasuries 1,315 4.175% 4.250% 5,550,000.00$ 5,581,575.43$ 5,581,950.00$ Grand Total 70,958,525.56$ 70,990,100.99$ 71,001,910.19$ Notes:
* Comments for Certificates of Deposit represent the CUSIP Number (Committee on Uniform Securities Identification Procedures). * *Market Value on Certificates of Deposit have been obtained from the City's safekeeping agent, Pershing LLC, a subsidiary of The Bank of New York Mellon Corporation. Market value disclosure is for informational purposes only.
City policy is to hold all investments to maturity; therefore, any unrealized gain or loss reflected between the book value and market value of an investment will not be realized. **Market Value on U.S. Bank, Trustee for PARS: Account balances are inclusive of Trust Administration, Trustee and Investment Management fees. 8 Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
Held By Fiscal Agent (US Bank - PARS)
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
OPEB - Moderate Index Plus 2/4/2022 1 12.240% 333,500.00 333,500.00 367,276.39
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
PENSION - Moderate Index Plus 2/4/2022 1 12.240% 170,000.00 170,000.00 187,217.36 Subtotal 1 12.240% 503,500.00$ 503,500.00$ 554,493.75$ Total 503,500.00$ 503,500.00$ 554,493.75$ Held By Fiscal Agent (BNY Mellon)
Holding Account 1 899.57 899.57 899.57 Total 899.57$ 899.57$ 899.57$ Grand Total 504,399.57$ 504,399.57$ 555,393.32$ Notes:
* Comments for Certificates of Deposit represent the CUSIP Number (Committee on Uniform Securities Identification Procedures). * *Market Value on Certificates of Deposit have been obtained from the City's safekeeping agent, Pershing LLC, a subsidiary of The Bank of New York Mellon Corporation. Market value disclosure is for informational purposes only.
City policy is to hold all investments to maturity; therefore, any unrealized gain or loss reflected between the book value and market value of an investment will not be realized. **Market Value on U.S. Bank, Trustee for PARS: Account balances are inclusive of Trust Administration, Trustee and Investment Management fees.
City of Goleta
Investment Transaction Report - March 2025
Investment Portfolio
DESCRIPTION - HOLDINGS BY FISCAL AGENTS COMMENTS *
9 ATTACHMENT 2:
Pooled Cash Report for the Period Ending March 31, 2025
10 TYLERHOST\SYSTEM Page 1 of 75.08.2025
Pooled Cash Report
City of Goleta, CA
For the Period Ending 3/31/2025
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
CLAIM ON CASH
101-1010.000 Claim on Cash 46,657,565.90 (79,995.39) 46,577,570.51 102-1010.000 Claim on Cash 0.00 0.00 0.00
201-1010.000 Claim on Cash (3,440.82) 62,321.50 58,880.68 202-1010.000 Claim on Cash 254,871.13 (58,186.37) 196,684.76 203-1010.000 Claim on Cash 448,058.52 64,136.72 512,195.24 205-1010.000 Claim on Cash 4,912,442.77 121,906.05 5,034,348.82 206-1010.000 Claim on Cash (679,282.21) 0.00 (679,282.21) 207-1010.000 Claim on Cash 0.00 0.00 0.00
208-1010.000 Claim on Cash (14,793.08) (43,659.03) (58,452.11) 209-1010.000 Claim on Cash 165,811.01 (4,081.63) 161,729.38 210-1010.000 Claim on Cash 33,586.24 (3,483.65) 30,102.59 211-1010.000 Claim on Cash 1,724,471.96 (104,863.98) 1,619,607.98 212-1010.000 Claim on Cash 0.00 0.00 0.00
213-1010.000 Claim on Cash 62,230.94 (17,268.47) 44,962.47 214-1010.000 Claim on Cash 65,032.28 (18,445.07) 46,587.21 215-1010.000 Claim on Cash 0.00 0.00 0.00
216-1010.000 Claim on Cash 0.00 0.00 0.00
217-1010.000 Claim on Cash (132,010.25) (12,150.02) (144,160.27) 220-1010.000 Claim on Cash 738,105.87 65,877.99 803,983.86 221-1010.000 Claim on Cash 5,696,053.79 4,794.69 5,700,848.48 222-1010.000 Claim on Cash 31,228.02 105.67 31,333.69
223-1010.000 Claim on Cash 157,687.77 (18,857.59) 138,830.18 224-1010.000 Claim on Cash 153,492.22 121.47 153,613.69 225-1010.000 Claim on Cash 1,528,267.50 1,209.40 1,529,476.90 226-1010.000 Claim on Cash 188,946.06 149.52 189,095.58 227-1010.000 Claim on Cash 0.00 0.00 0.00
228-1010.000 Claim on Cash 0.00 0.00 0.00
229-1010.000 Claim on Cash 3,856,012.21 2,121.12 3,858,133.33 230-1010.000 Claim on Cash 185,904.13 (14,112.50) 171,791.63 231-1010.000 Claim on Cash 2,169,923.38 0.00 2,169,923.38 232-1010.000 Claim on Cash (299,416.94) 0.00 (299,416.94) 233-1010.000 Claim on Cash 0.00 0.00 0.00
234-1010.000 Claim on Cash 610,859.83 (3,791.33) 607,068.50 235-1010.000 Claim on Cash 285,308.09 306.94 285,615.03 236-1010.000 Claim on Cash 43,776.14 0.00 43,776.14
237-1010.000 Claim on Cash (60,778.05) 22,000.00 (38,778.05) 238-1010.000 Claim on Cash 6,853.27 5.42 6,858.69
239-1010.000 Claim on Cash 3,223,217.18 2,550.70 3,225,767.88 301-1010.000 Claim on Cash 0.00 0.00 0.00
302-1010.000 Claim on Cash 163,717.60 17,859.65 181,577.25 303-1010.000 Claim on Cash 0.00 0.00 0.00
304-1010.000 Claim on Cash 129,579.64 0.00 129,579.64
305-1010.000 Claim on Cash (420,350.11) 0.00 (420,350.11) 306-1010.000 Claim on Cash (561,913.24) 734,544.00 172,630.76 307-1010.000 Claim on Cash 0.00 0.00 0.00
308-1010.000 Claim on Cash (4,309.08) (781,268.60) (785,577.68) 309-1010.000 Claim on Cash 0.00 0.00 0.00
310-1010.000 Claim on Cash (61,749.41) (7,420.98) (69,170.39) 311-1010.000 Claim on Cash (80,596.12) (11,556.75) (92,152.87) 312-1010.000 Claim on Cash 0.00 0.00 0.00
313-1010.000 Claim on Cash 0.00 0.00 0.00
314-1010.000 Claim on Cash 0.00 0.00 0.00
315-1010.000 Claim on Cash 0.00 0.00 0.00
Attachment 2
11 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 2 of 75.08.2025
317-1010.000 Claim on Cash 0.00 0.00 0.00
318-1010.000 Claim on Cash (1,808,780.01) (121,219.19) (1,929,999.20) 319-1010.000 Claim on Cash 0.00 0.00 0.00
320-1010.000 Claim on Cash 14,231.00 0.00 14,231.00
321-1010.000 Claim on Cash (682,523.60) (651,567.65) (1,334,091.25) 322-1010.000 Claim on Cash (1,858,115.96) (179,178.37) (2,037,294.33) 323-1010.000 Claim on Cash 0.00 0.00 0.00
324-1010.000 Claim on Cash 0.00 0.00 0.00
325-1010.000 Claim on Cash 1,938,325.00 0.00 1,938,325.00 401-1010.000 Claim on Cash (7,096,919.78) 6,101,013.62 (995,906.16) 402-1010.000 Claim on Cash (1,248.50) (456.75) (1,705.25) 403-1010.000 Claim on Cash 0.00 0.00 0.00
404-1010.000 Claim on Cash 0.00 0.00 0.00
405-1010.000 Claim on Cash 0.00 0.00 0.00
406-1010.000 Claim on Cash 0.00 0.00 0.00
407-1010.000 Claim on Cash 0.00 0.00 0.00
408-1010.000 Claim on Cash 0.00 0.00 0.00
409-1010.000 Claim on Cash (622.21) 0.00 (622.21)
410-1010.000 Claim on Cash 0.00 0.00 0.00
411-1010.000 ClaIm on Cash 0.00 0.00 0.00
412-1010.000 Claim on Cash 0.00 0.00 0.00
413-1010.000 Claim on Cash 0.00 0.00 0.00
414-1010.000 Claim on Cash 0.00 0.00 0.00
415-1010.000 Claim on Cash 0.00 0.00 0.00
416-1010.000 Claim on Cash 0.00 0.00 0.00
417-1010.000 Claim on Cash (367,826.76) (309.04) (368,135.80) 418-1010.000 Claim on Cash 0.00 0.00 0.00
419-1010.000 Claim on Cash 0.00 0.00 0.00
420-1010.000 Claim on Cash 58,107.00 0.00 58,107.00
421-1010.000 Claim on Cash (12,074.39) 0.00 (12,074.39) 422-1010.000 Claim on Cash 0.00 0.00 0.00
423-1010.000 Claim on Cash 2.76 (2.76) 0.00
424-1010.000 Claim on Cash 0.00 0.00 0.00
425-1010.000 Claim on Cash 0.00 0.00 0.00
501-1010.000 Claim on Cash 258,332.07 (65,158.16) 193,173.91 502-1010.000 Claim on Cash 353,805.25 (32,124.90) 321,680.35 503-1010.000 Claim on Cash 279,682.26 221.33 279,903.59 504-1010.000 Claim on Cash 56,386.47 733.17 57,119.64
605-1010.000 Claim on Cash 822,495.77 650.88 823,146.65 606-1010.000 Claim on Cash 0.00 0.00 0.00
607-1010.000 Claim on Cash 0.00 0.00 0.00
608-1010.000 Claim on Cash 0.00 0.00 0.00
609-1010.000 Claim on Cash 0.00 0.00 0.00
610-1010.000 Claim on Cash 0.00 0.00 0.00
701-1010.000 Claim on Cash 162,510.47 128.60 162,639.07 702-1010.000 Claim on Cash 0.00 0.00 0.00
703-1010.000 Claim on Cash 0.00 0.00 0.00
801-1010.000 Claim on Cash 1,659,251.05 (111,089.06) 1,548,161.99 64,949,382.03 4,862,511.20 69,811,893.23TOTAL CLAIM ON CASH
CASH IN BANK
Cash in Bank
999-1010.000 Cash 0.00 0.00 0.00
999-1011.000 Payroll Cash 0.00 0.00 0.00
999-1012.000 Community West Cash Account 63,589.15 45,045.49 108,634.64 999-1013.000 CWB Revenue Cash Account 579,022.61 (80,426.34) 498,596.27 999-1080.000 LAIF 45,384,386.65 0.00 45,384,386.65
999-1082.000 Money Market-Community West 7,986,413.36 4,888,727.10 12,875,140.46 999-1083.000 Pershing Investments 10,759,575.43 0.00 10,759,575.43 999-1083.001 Pershing Sweep Cash Account 176,394.83 9,164.95 185,559.78 Attachment 2
12 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 3 of 75.08.2025
999-1083.002 Pershing Investment-Unrealized Gain/Loss 0.00 0.00 0.00 TOTAL: Cash in Bank 64,949,382.03 4,862,511.20 69,811,893.23 64,949,382.03 4,862,511.20 69,811,893.23TOTAL CASH IN BANK
DUE TO OTHER FUNDS
Due to Other Funds 64,949,382.03 4,862,511.20 69,811,893.23999-2070.000 64,949,382.03 4,862,511.20 69,811,893.23TOTAL DUE TO OTHER FUNDS 69,811,893.23
69,811,893.23 69,811,893.23
Claim on Cash
Cash in Bank Due To Other Funds
Difference 0.00
69,811,893.23
0.00 69,811,893.23
69,811,893.23
0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
Attachment 2
13 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 4 of 75.08.2025
ACCOUNTS PAYABLE PENDING
Accounts Payable 0.00 0.00 0.00101-2020.000
Accounts Payable 0.00 0.00 0.00102-2020.000
Accounts Payable 0.00 0.00 0.00201-2020.000
Accounts Payable 0.00 0.00 0.00202-2020.000
Accounts Payable 0.00 0.00 0.00203-2020.000
Accounts Payable 0.00 0.00 0.00205-2020.000
Accounts Payable 0.00 0.00 0.00206-2020.000
Accounts Payable 0.00 0.00 0.00207-2020.000
Accounts Payable 0.00 0.00 0.00208-2020.000
Accounts Payable 0.00 0.00 0.00209-2020.000
Accounts Payable 0.00 0.00 0.00210-2020.000
Accounts Payable 0.00 0.00 0.00211-2020.000
Accounts Payable 0.00 0.00 0.00212-2020.000
Accounts Payable 0.00 0.00 0.00213-2020.000
Accounts Payable 0.00 0.00 0.00214-2020.000
Accounts Payable 0.00 0.00 0.00215-2020.000
Accounts Payable 0.00 0.00 0.00216-2020.000
Accounts Payable 0.00 0.00 0.00217-2020.000
Accounts Payable 0.00 0.00 0.00220-2020.000
Accounts Payable 0.00 0.00 0.00221-2020.000
Accounts Payable 0.00 0.00 0.00222-2020.000
Accounts Payable 0.00 0.00 0.00223-2020.000
Accounts Payable 0.00 0.00 0.00224-2020.000
Accounts Payable 0.00 0.00 0.00225-2020.000
Accounts Payable 0.00 0.00 0.00226-2020.000
Accounts Payable 0.00 0.00 0.00227-2020.000
Accounts Payable 0.00 0.00 0.00228-2020.000
Accounts Payable 0.00 0.00 0.00229-2020.000
Accounts Payable 0.00 0.00 0.00230-2020.000
Accounts Payable 0.00 0.00 0.00231-2020.000
Accounts Payable 0.00 0.00 0.00232-2020.000
Accounts Payable 0.00 0.00 0.00233-2020.000
Accounts Payable 0.00 0.00 0.00234-2020.000
Accounts Payable 0.00 0.00 0.00235-2020.000
Accounts Payable 0.00 0.00 0.00236-2020.000
Accounts Payable 0.00 0.00 0.00237-2020.000
Accounts Payable 0.00 0.00 0.00238-2020.000
Accounts Payable 0.00 0.00 0.00239-2020.000
Accounts Payable 0.00 0.00 0.00301-2020.000
Accounts Payable 0.00 0.00 0.00302-2020.000
Accounts Payable 0.00 0.00 0.00303-2020.000
Accounts Payable 0.00 0.00 0.00304-2020.000
Accounts Payable 0.00 0.00 0.00305-2020.000
Accounts Payable 0.00 0.00 0.00306-2020.000
Accounts Payable 0.00 0.00 0.00307-2020.000
Accounts Payable 0.00 0.00 0.00308-2020.000
Accounts Payable 0.00 0.00 0.00309-2020.000
Accounts Payable 0.00 0.00 0.00310-2020.000
Accounts Payable 0.00 0.00 0.00311-2020.000
Accounts Payable 0.00 0.00 0.00312-2020.000
Accounts Payable 0.00 0.00 0.00313-2020.000
Accounts Payable 0.00 0.00 0.00314-2020.000
Accounts Payable 0.00 0.00 0.00315-2020.000
Accounts Payable 0.00 0.00 0.00317-2020.000
Accounts Payable 0.00 0.00 0.00318-2020.000
Accounts Payable 0.00 0.00 0.00319-2020.000
Accounts Payable 0.00 0.00 0.00320-2020.000
Accounts Payable 0.00 0.00 0.00321-2020.000
Accounts Payable 0.00 0.00 0.00322-2020.000
Accounts Payable 0.00 0.00 0.00323-2020.000
Attachment 2
14 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 5 of 75.08.2025
Accounts Payable 0.00 0.00 0.00324-2020.000
Accounts Payable 0.00 0.00 0.00325-2020.000
Accounts Payable 0.00 0.00 0.00401-2020.000
Accounts Payable 0.00 0.00 0.00402-2020.000
Accounts Payable 0.00 0.00 0.00403-2020.000
Accounts Payable 0.00 0.00 0.00404-2020.000
Accounts Payable 0.00 0.00 0.00405-2020.000
Accounts Payable 0.00 0.00 0.00406-2020.000
Accounts Payable 0.00 0.00 0.00407-2020.000
Accounts Payable 0.00 0.00 0.00408-2020.000
Accounts Payable 0.00 0.00 0.00409-2020.000
Accounts Payable 0.00 0.00 0.00410-2020.000
Accounts Payable 0.00 0.00 0.00411-2020.000
Accounts Payable 0.00 0.00 0.00412-2020.000
Accounts Payable 0.00 0.00 0.00413-2020.000
Accounts Payable 0.00 0.00 0.00414-2020.000
Accounts Payable 0.00 0.00 0.00415-2020.000
Accounts Payable 0.00 0.00 0.00416-2020.000
Accounts Payable 0.00 0.00 0.00417-2020.000
Accounts Payable 0.00 0.00 0.00418-2020.000
Accounts Payable 0.00 0.00 0.00419-2020.000
Accounts Payable 0.00 0.00 0.00420-2020.000
Accounts Payable 0.00 0.00 0.00421-2020.000
Accounts Payable 0.00 0.00 0.00422-2020.000
Accounts Payable 0.00 0.00 0.00423-2020.000
Accounts Payable 0.00 0.00 0.00424-2020.000
Accounts Payable 0.00 0.00 0.00425-2020.000
Accounts Payable 0.00 0.00 0.00501-2020.000
Accounts Payable 0.00 0.00 0.00502-2020.000
Accounts Payable 0.00 0.00 0.00503-2020.000
Accounts Payable 0.00 0.00 0.00504-2020.000
Accounts Payable 0.00 0.00 0.00605-2020.000
Accounts Payable 0.00 0.00 0.00606-2020.000
Accounts Payable 0.00 0.00 0.00607-2020.000
Accounts Payable 0.00 0.00 0.00608-2020.000
Accounts Payable 0.00 0.00 0.00609-2020.000
Accounts Payable 0.00 0.00 0.00610-2020.000
Accounts Payable 0.00 0.00 0.00701-2020.000
Accounts Payable 0.00 0.00 0.00702-2020.000
Accounts Payable 0.00 0.00 0.00703-2020.000
Accounts Payable 0.00 0.00 0.00801-2020.000
0.00TOTAL ACCOUNTS PAYABLE PENDING 0.00 0.00
DUE FROM OTHER FUNDS
Due from General Fund 0.00 0.00 0.00999-1310.101
Due from General Fund Reserves 0.00 0.00 0.00999-1310.102 Due from Vehicle Replace 0.00 0.00 0.00999-1310.198
Due from City Debt Service Fnd 0.00 0.00 0.00999-1310.199 Due from Gas Tax 0.00 0.00 0.00999-1310.201
Due from Transportation 0.00 0.00 0.00999-1310.202
Due from Road Maint Rehab Acct 0.00 0.00 0.00999-1310.203 Due from Measure D 0.00 0.00 0.00999-1310.205
Due from Measure A - Other 0.00 0.00 0.00999-1310.206
Due from Meas A SBCAG Light Ra 0.00 0.00 0.00999-1310.207 Due from County Per Capita 0.00 0.00 0.00999-1310.208
Due from County Per Capita 0.00 0.00 0.00999-1310.209
Due from County Per Capita 0.00 0.00 0.00999-1310.210
Due from Solid Waste Fund 0.00 0.00 0.00999-1310.211
Due from Pub. Safety Donations 0.00 0.00 0.00999-1310.212 Due from Buellton Library 0.00 0.00 0.00999-1310.213
Due from Solvang Library 0.00 0.00 0.00999-1310.214
Attachment 2
15 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 6 of 75.08.2025
Due from Library Fund 0.00 0.00 0.00999-1310.215
Due from Library Book Van 0.00 0.00 0.00999-1310.216
Due from Goleta Community Center 0.00 0.00 0.00999-1310.217 Due from GTIP 0.00 0.00 0.00999-1310.220
Due from Park Development Fees 0.00 0.00 0.00999-1310.221 Due from Devel. Impact Fees 0.00 0.00 0.00999-1310.222
Due from Library Facilities DI 0.00 0.00 0.00999-1310.223 Due from Sherrif Facilities DI 0.00 0.00 0.00999-1310.224 Due from Housing In-Lieu Fund 0.00 0.00 0.00999-1310.225 Due from Environmental Program 0.00 0.00 0.00999-1310.226 Due from Mangement Habitat 0.00 0.00 0.00999-1310.227
Due from Housing In-Lieu-RDA 0.00 0.00 0.00999-1310.228 Due from Fire DIF Fund 0.00 0.00 0.00999-1310.229
Due from LRDP 0.00 0.00 0.00999-1310.230
Due from Developer Agreement 0.00 0.00 0.00999-1310.231 Due from County Fire DIF 0.00 0.00 0.00999-1310.232
Due from OBF - SCE 0.00 0.00 0.00999-1310.233
Due from Storm Drain DIF 0.00 0.00 0.00999-1310.234
Due from Bicycle & Ped DIF 0.00 0.00 0.00999-1310.235
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.236 Due from Local Grants 0.00 0.00 0.00999-1310.237
Due from Non-Residential Affordable Housing DIF 0.00 0.00 0.00999-1310.238 Due from Quimby 0.00 0.00 0.00999-1310.239
Due From Citywide CIP Fund 0.00 0.00 0.00999-1310.247
Due from State Park Fund 0.00 0.00 0.00999-1310.301
Due from Public Safety 0.00 0.00 0.00999-1310.302
Due from OTS Grant 0.00 0.00 0.00999-1310.303
Due from Solid Waste Grant 0.00 0.00 0.00999-1310.304
Due from RSTP - State Grant 0.00 0.00 0.00999-1310.305
Due from LSTP 0.00 0.00 0.00999-1310.306
Due from Environmental Justice 0.00 0.00 0.00999-1310.307 Due from STIP 0.00 0.00 0.00999-1310.308
Due from LSR - STATE GRANT 0.00 0.00 0.00999-1310.309
Due From Cal Fire Grant 0.00 0.00 0.00999-1310.310
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.311 Due from Other Funds SLPP 0.00 0.00 0.00999-1310.312
Due From Other Prop84 0.00 0.00 0.00999-1310.313
Due from Strategic Growh Counc 0.00 0.00 0.00999-1310.314 Due from State Water Grant 0.00 0.00 0.00999-1310.315
Due from SSARP Grant 0.00 0.00 0.00999-1310.317
Due from ATP-State 0.00 0.00 0.00999-1310.318
Due from Housing&Community Dev 0.00 0.00 0.00999-1310.319 Due from Cal-OES 0.00 0.00 0.00999-1310.320
Due from TIRCP 0.00 0.00 0.00999-1310.321
Due from MBHMP 0.00 0.00 0.00999-1310.322
Due from CALOES 0.00 0.00 0.00999-1310.323
Due from Planning Grants Program PGP 0.00 0.00 0.00999-1310.324 Due from Isla Vista Grant 0.00 0.00 0.00999-1310.325
Due from ISTEA 0.00 0.00 0.00999-1310.401
Due from CDBG 0.00 0.00 0.00999-1310.402
Due from Capital Improvement 0.00 0.00 0.00999-1310.403 Due from STIP 0.00 0.00 0.00999-1310.404
Due from LSTP 0.00 0.00 0.00999-1310.405
Due from RSTP-Fed Grant 0.00 0.00 0.00999-1310.406
Due from TCSP 0.00 0.00 0.00999-1310.407
Due from EPA Grant 0.00 0.00 0.00999-1310.408
Due from Public Safety Fund 0.00 0.00 0.00999-1310.409
Due from STE 0.00 0.00 0.00999-1310.410
Due from FEMA 0.00 0.00 0.00999-1310.411
Due from Winter Storm Prep 0.00 0.00 0.00999-1310.412
Due from 0.00 0.00 0.00999-1310.413
Attachment 2
16 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 7 of 75.08.2025
DUE FROM EECBG 0.00 0.00 0.00999-1310.414
Due from Fish Restoration 0.00 0.00 0.00999-1310.415
Due from BPMP 0.00 0.00 0.00999-1310.416
Due from HSIP 0.00 0.00 0.00999-1310.417
Due from ATP-Federal 0.00 0.00 0.00999-1310.418
Due from TIGER 0.00 0.00 0.00999-1310.419
Due from FHWA - FEBA Reimb 0.00 0.00 0.00999-1310.420
Due from HMGP Hazard Mit Grant 0.00 0.00 0.00999-1310.421 Due from CARES 0.00 0.00 0.00999-1310.422
Due From State & Local Fiscal Recovery Fund 0.00 0.00 0.00999-1310.423 Due from Community Project Funding 0.00 0.00 0.00999-1310.424 Due from United States Dept of Agriculture 0.00 0.00 0.00999-1310.425 Due from Library Fund 0.00 0.00 0.00999-1310.501
Due from St Light Assessmnt 0.00 0.00 0.00999-1310.502
Due from PEG 0.00 0.00 0.00999-1310.503
Due from CASp 0.00 0.00 0.00999-1310.504
Due from RDA Project 0.00 0.00 0.00999-1310.601
Due from RDA Housing 0.00 0.00 0.00999-1310.602
Due from RDA Debt Service 0.00 0.00 0.00999-1310.603
Due from RDA Bond Proceeds 0.00 0.00 0.00999-1310.604
Due from RDA Successor Agency 0.00 0.00 0.00999-1310.605 Due from LMI Successor Agency 0.00 0.00 0.00999-1310.606 DUE FROM SUCCESSOR DBT SVC 0.00 0.00 0.00999-1310.607
Due from IBank 0.00 0.00 0.00999-1310.608
Due from Lease Revenue Bond 0.00 0.00 0.00999-1310.609
Due From Sales Tax Bonds 0.00 0.00 0.00999-1310.610
Due from Comstock Plover Endow 0.00 0.00 0.00999-1310.701 Due from Section 115 Trust - Pension 0.00 0.00 0.00999-1310.702 Due from Section 115 Trust - OPEB 0.00 0.00 0.00999-1310.703 Due from Developer Deposit Fund 0.00 0.00 0.00999-1310.801 TOTAL DUE FROM OTHER FUNDS 0.00 0.00 0.00
ACCOUNTS PAYABLE
Accounts Payable-Control 0.00 0.00 0.00999-2020.000
TOTAL ACCOUNTS PAYABLE 0.00 0.00 0.00
0.00 0.00 0.00
AP Pending
Due From Other Funds Accounts Payable
Difference 0.00 0.00
0.00 0.00
0.00 Accounts Payable
Difference Difference
AP Pending 0.00 Due From Other Funds
Attachment 2
17 ATTACHMENT 3:
Balance Sheets (Unaudited) for the Quarter Ending March 31, 2025
18 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
General Fund Gas Tax Measure A County Per
Capita - Goleta
County Per
Capita -
Buellton
101 201 205 208 209
ASSETS
Cash & Investments
Claim on Cash 46,577,571 58,881 5,046,823 (58,452) 161,729 Petty Cash 1,150 - - - - Bond Discount - - - - - Cash with Fiscal Agent - - - - - Investments
Unrealized Gain/Loss on Investment - - - - - Receivables - - - - - Accounts 394,111 - - - - RDA Settlement Receivable - - - - - Interest - - - - - Prepaid Expenditures (Other) - - - - - Security Deposit - - - - - Deposit - Earnest Money - - - - - Deposit - State Condemnation - - - - - Prepaid Items (Expenditures) 10,000 - - - - Prepaid Bond Insurance Premium - - - - - Deferred Loss on Refunding - - - - - TOTAL ASSETS 46,982,831 58,881 5,046,823 (58,452) 161,729
LIABILITIES
Accounts Payable - - - - - Accrued Salaries & Benefits (12,187) - - 145 - Retentions Payable 63,743 105,871 72,230 - - Accrued Expenses - - - - - Deferred Revenue 100,388 - - - - Interest Payable - - - - - Bond Payable - - - - - Bond Premium 870,907 - - - - Deferred Loss on Refunding - - - - - Deposit - Miscellaneous - - - - - Developer Deposit Payable - - - - - TOTAL LIABILITIES 1,022,851 105,871 72,230 145 -
FUND BALANCES
Non-spendable 193,584 - - - - Committed 15,606,011 - - - - Assigned 679,117 - - - - Unassigned Fund Balance 29,481,268 - - - - Fund Balance (Other Funds) - (46,990) 4,974,593 (58,597) 161,729 TOTAL FUND BALANCE 45,959,981 (46,990) 4,974,593 (58,597) 161,729
TOTAL LIABILITIES &
FUND BALANCE 46,982,831 58,881 5,046,823 (58,452) 161,729 19 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
County Per
Capita -
Solvang
Solid Waste Library Fund Library Book
Van GTIP
210 211 215 216 220
30,103 1,619,608 - - 875,702 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,723,000 - - - - 35,156 - - - - - - - - - - 30,103 1,619,608 - - 2,633,858 - - - - - - 484 - - - - - - - 86,558 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 484 - - 86,558 - - - - - - - - - - - - - - - - - - - - 30,103 1,619,124 - - 2,547,300 30,103 1,619,124 - - 2,547,300 30,103 1,619,608 - - 2,633,858 20 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Parks DIF Public Facilities
DIF Library DIF Sheriff
Facilities DIF Housing in Lieu
221 222 223 224 225
5,700,848 31,334 138,830 153,614 1,529,477 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,700,848 31,334 138,830 153,614 1,529,477 - - - - - - - - - - 202,087 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 202,087 - - - - - - - - - - - - - - - - - - - - - - - - 5,498,761 31,334 138,830 153,614 1,529,477 5,498,761 31,334 138,830 153,614 1,529,477 5,700,848 31,334 138,830 153,614 1,529,477 21 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Fire DIF
Long Range
Development
Plan (LRDP)
Developer
Agreements County Fire DIF RSTP State
Grant
229 230 231 232 305
3,858,133 171,792 2,169,923 (299,417) (420,350) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,858,133 171,792 2,169,923 (299,417) (420,350) - - - - - - - - - - - 99,515 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 99,515 - - - - - - - - - - - - - - - - - - - - - - - 3,858,133 72,277 2,169,923 (299,417) (420,350) 3,858,133 72,277 2,169,923 (299,417) (420,350) 3,858,133 171,792 2,169,923 (299,417) (420,350) 22 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
STIP HBP CDBG RDA Successor-
NonHousing
Lease Revenue
Bonds
308 401 402 605 609
(785,578) (1,080,098) (1,705) 823,147 - - - - - - - - - - - - - - 900 - - - - - - - - - - - - - - - - - - - 775,941 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 51,865 - - - - 540,798 - (785,578) (1,080,098) (1,705) 2,192,650 - - - - - - - - - - - 41,119 140,220 - - - - - - - - - - - - - - - 36,933 - - - - - - - - - - - - - - 10,410,000 - - - - 1,200,155 - - - - - - 41,119 140,220 - 11,647,088 - - - - - - - - - - - - - - - - - - - - - (826,697) (1,220,318) (1,705) (9,454,438) - (826,697) (1,220,318) (1,705) (9,454,438) - (785,578) (1,080,098) (1,705) 2,192,650 - 23 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Sales Tax
Bonds Other Funds TOTAL FUNDS
610 *
- 3,509,980 69,811,893
- 528 1,678
- - -
- - 900
503,500 503,500
- 24,892 24,892
- - -
- - 394,111
- - 775,941
- - -
- - -
- - -
- - -
- - 1,723,000
- - 45,156
- - 51,865
- - 540,798
- 4,038,900 73,873,734
- - -
- 532 (11,026)
- 100,302 911,645
- - -
- 2,049,778 2,150,166
- - 36,933
- - -
- (87,137) 783,770
- - 10,410,000
- - 1,200,155
- 1,798,681 1,798,681
- 3,862,157 17,280,324
- - 193,584
- - 15,606,011
- - 679,117
- - 29,481,268
- 176,743 10,633,429
- 176,743 56,593,409
- 4,038,900 73,873,734
24 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending March 31, 2025
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Investment
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures (Other)
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
*Other Funds Include:
202 Transportation
203 RMRA
206 Measure A- Other
212 Public Safety Donations
217 GCC
226 Environmental Programs
233 OBF - SCE
236 Misc Grans Library
237 Local Grants
238 DIF Non-Residential
301 State Park Grant
302 COPS - Public Safety Grant
304 Solid Waste - Recycling Grant
306 LSTP
311 Misc. Grant
314 SCG
317 SSARP Grant
318 ATP (State)
319 Housing and Community Development
320 Cal OES
321 TIRCP
409 OTS Public afety Fund
417 Highway Safety Improvement Program
419 TIGER
420 FHWA - FEMA Reimb
421 HMGP - Hazard Mit Grant
423 ARPA
501 Library Services
502 Street Lighting
503 PEG
504 CASp Cert & Training
701 Plover Endowment
801 Developer Deposits
806 iBank
25