Agenda Item A.2
CPMS CONSENT CALENDAR
Meeting Date: December 16, 2025
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Ryan Schwarz, Accountant
SUBJECT: Acceptance of the September 2025 Investment Transaction Report RECOMMENDATION:
Accept the investment transaction report for the month of September 2025.
BACKGROUND:
Transmitted herewith is the investment transaction report fo r the month of September 2025. This report is provided in accordance with Government Code Section 53607 and the City’s Investment Policy, which requires the City Treasurer to submit monthly investment reports to the City Council.
The City Treasurer, with support from Finance Department staff, continues to monitor idle cash balances and transfer funds between the City’s checking and money market accounts on a daily basis , or as needed , to ensure liquidity and maximize interest earnings. In addition to managing daily cash, the City invests excess funds in a diversified portfolio of permitted investments, including the State’s Local Agency Investment Fund (LAIF) and high-quality securities authorized under the Investment Policy.
In addition to these monthly reports, staff also submits a comprehensive quarterly report on the City’s investment portfolio and related activity in compliance with the City’s Investment Policy.
DISCUSSION:
Investment Transaction Report
As of September 30, 2025, the City‘s pooled investment portfolio totaled $73,436,046.56.
The City’s weighted average yield in September was 4.05%. 1 Meeting Date: December 16, 2025
The City‘s Fiscal Agent accounts totaled $38,587,163.96. These balances include funds held for the City’s Section 115 Trust and bond proceeds and are not subject to the City’s Investment Policy.
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 September 30, 2025.
Benchmark Comparisons
Figure 1 shows a two-year interest rate trend chart comparing the City’s portfolio yield by quarter with its benchmarks, the Local Agency Investment Fund (LAIF) and the 1- and 2- Year US Treasury Notes. These benchm arks serve as indicators of the City’s performance. Trends over time that substantially deviate from these benchmarks would warrant further analysis and review.
As of September 30, 2025, LAIF’s apportionment rate was at 4.251%, the 1-Year US Treasury yield was at 3.68% and the 2-Year US Treasury yield was at 3.60%, compared to the City’s portfolio yield at 4.05%. By the end of the quarter , Treasury yields were slightly lower across the yield curve's maturity terms. Since the prior quarter, the 1 -Year US Treasury yield has decreased from 3.96% to 3.68%, decreasing by 28 basis points.
The 2-Year US Treasury yield decreased from 3.72% to 3.60%, decreasing by 12 basis points. The LAIF daily rate is trending above 4.21% at the time of preparing this report. 2 Meeting Date: December 16, 2025
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 October 29th, the Federal Open Market Committee (FOMC) cut the Federal Funds Rate by 25 basis points to a target range of 3.75% and 4.00%. At the time of this report, t he next FOMC meeting was scheduled for December 9th – December 10th, 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.
FINANCE COMMITTEE REVIEW:
The Finance Committee met to review the September 2025 Investment Transaction Report on December 9, 2025.
FISCAL IMPACTS:
As of September 30, 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 – September 2025
2. Pooled Cash Report for the Period Ending September 30, 2025
3. Balance Sheets (Unaudited) for the Quarter Ending September 30, 2025 3 ATTACHMENT 1
Investment Transaction Report – September 2025
4 Attachment 1
INVESTMENT ACTIVITY INVESTMENT INCOME
PURCHASES OR DEPOSITS POOLED INVESTMENTS
Interest Earned on Investments 1,859,976.70$
Total
Total -$
SALES, MATURITIES, CALLS OR WITHDRAWALS
Total -$
ACTIVITY TOTAL -$ INCOME TOTAL 1,859,976.70$ City of Goleta
Investment Activity and Interest Report
Investment Transaction Report - September 2025
5 Attachment 1
ENDING BALANCE AS OF AUGUST 31, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 2,033,095.57$ 2,033,095.57$ 2.900% 0.000% 1 Money Market Accounts 10,712,024.91 10,712,024.91$ 15.277% 4.400% 1 (1) Local Agency Investment Funds 46,387,230.25 46,442,816.53$ 66.156% 4.251% 1 (2) Certificates of Deposit 5,404,000.00 5,420,582.70$ 7.707% 3.770% 1738 United States Treasury Bill 5,581,575.43 5,613,985.50$ 7.960% 4.250% 1315 POOLED INVESTMENTS SUBTOTAL 70,117,926.16$ 70,222,505.21$ 100.000% 4.113% 239.469 Held by Fiscal Agent (US Bank - PARS) 503,500.00$ 600,035.53$ 1 Held by Fiscal Agent (BNY Mellon) 36,841,936.16 36,841,936.16$ 1 HELD BY FISCAL AGENT SUBTOTAL 37,345,436.16$ 37,441,971.69 Totals 107,463,362.32$ 107,664,476.90$
Total Cash and Investments 107,463,362.32$
NET CASH AND INVESTMENT ACTIVITY FOR SEPTEMBER 2025
4,559,848.20$
ENDING BALANCE AS OF SEPTEMBER 30, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 2,005,761.45$ 2,005,761.45$ 2.731% 0.000% 1 Money Market Accounts (1) 14,057,479.43 14,057,479.43 19.142% 4.000% 1 Local Agency Investment Funds (2) 46,387,230.25 46,476,738.17 63.167% 4.251% 1 Certificates of Deposit 5,404,000.00 5,448,942.82 7.359% 3.770% 1742 United States Treasury Bill 5,581,575.43$ 5,611,121.00 7.601% 4.250% 1315 POOLED INVESTMENTS SUBTOTAL 73,436,046.56$ 73,600,042.87$ 100.000% 4.051% 228.961 Held by Fiscal Agent (US Bank - PARS) 503,500.00$ 612,478.97$ 1 Held by Fiscal Agent (BNY Mellon) 38,083,663.96 38,083,663.96 1 HELD BY FISCAL AGENT SUBTOTAL 38,587,163.96$ 38,696,142.93$ Totals 112,023,210.52$ 112,296,185.80$
Total Cash and Investments 112,023,210.52$
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 - September 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% 789,167.71 789,167.71 789,167.71 COMMUNITY WEST BANK GENERAL REV ACCT 1 0 0.000% 1,047,386.44 1,047,386.44 1,047,386.44 COMMUNITY WEST BANK PAYROLL CHKING ACCT 1 0 0.000% 89.06 89.06 89.06 PERSHING - SAFE KEEPING ACCT 0 0.000% 169,118.24 169,118.24 169,118.24 Subtotal, Checking Accounts 1 0.000% 0.000% 2,005,761.45$ 2,005,761.45$ 2,005,761.45$
MONEY MARKET ACCOUNTS
COMMUNITY WEST BANK MMA - - 1 4.000% 4.0000% 14,057,479.43 14,057,479.43 14,057,479.43 Subtotal, MMA Account 1 4.000% 4.0000% 14,057,479.43$ 14,057,479.43$ 14,057,479.43$
LOCAL AGENCY INVESTMENT FUND
LOCAL AGENCY INVESTMENT FUND - - 1 4.251% 4.251% 46,387,230.25 46,387,230.25 46,476,738.17 Subtotal, LAIF 1 4.251% 4.251% 46,387,230.25$ 46,387,230.25$ 46,476,738.17$
CERTIFICATES OF DEPOSIT
ALLY BK SANDY UTAH CRF ACT/365 6/2/2022 6/2/2027 1,826 3.100% 3.100% 249,000.00 249,000.00 247,705.20 02007GSH7 TOYOTA FINANCIAL SAVINGS BANK HEND NV 10/14/2021 10/14/2026 1,826 1.050% 1.050% 247,000.00 247,000.00 240,182.80 89235MLU3 UBS BANK USA SALT LAKE CITY UT 10/27/2021 10/27/2026 1,826 1.050% 1.050% 249,000.00 249,000.00 241,876.11 90348JV56 CAPITAL ONE NATL ASSN 6/1/2022 6/1/2027 1,826 3.200% 3.200% 245,000.00 245,000.00 242,986.10 254673F76 FIRST TECHNOLOGY FED CREDIT UNION #19976 8/5/2022 8/5/2027 1,826 3.650% 3.650% 247,000.00 247,000.00 246,911.08 33715LEB2 DORT FINANCIAL CREDIT UNION 6/20/2023 6/20/2028 1,827 4.500% 4.500% 247,000.00 247,000.00 252,382.13 25844MBB3 COVANTAGE CREDIT UNION 8/6/2024 8/7/2028 1,462 4.200% 4.200% 247,000.00 247,000.00 250,660.54 22282XAD2 CUSTOMERS BANK 8/8/2024 8/8/2028 1,461 4.150% 4.150% 244,000.00 244,000.00 247,167.12 23204HPW2 MERRICK BANK SOUTH JORDAN 9/12/2024 8/11/2028 1,429 4.000% 4.000% 247,000.00 247,000.00 249,371.20 59013KG59 SNB BANK NATIONAL ASSOCIATION 8/14/2024 8/14/2028 1,461 4.100% 4.100% 226,000.00 226,000.00 228,768.50 78470MBS6 BAXTER CREDIT UNION VERNON HILLS 8/22/2023 8/22/2028 1,827 5.000% 5.000% 248,000.00 248,000.00 256,501.44 07181JBB9 FIRST NATIONAL BANK 8/30/2024 8/30/2028 1,461 3.800% 3.800% 249,000.00 249,000.00 250,053.27 32110YP74 CARTER FEDERAL CREDIT UNION 8/7/2024 8/7/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 251,554.68 14622LAS1 ALTAONE FEDERAL CREDIT UNION 8/15/2024 8/15/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 251,569.50 02157RAB3 NEIGHBORS FEDERAL CREDIT UNION 1/30/2025 1/30/2030 1,826 4.300% 4.300% 249,000.00 249,000.00 254,490.45 64017ABN3 MORGAN STANLEY PRIVATE BANK NATL ASSOCIATION2/12/2025 2/12/2030 1,826 4.250% 4.250% 244,000.00 244,000.00 248,755.56 61776NLK7 MORGAN STANLEY BANK NATL ASSOCIATION 3/19/2025 3/19/2030 1,826 4.100% 4.100% 244,000.00 244,000.00 247,455.04 61690DX37 GOLDMAN SACHS BANK USA 3/25/2025 3/25/2030 1,826 4.000% 4.000% 245,000.00 245,000.00 247,481.85 38150VS75 BNY MELLON NA 3/27/2025 3/27/2030 1,826 3.950% 3.950% 245,000.00 245,000.00 246,982.05 05584CWC6 TRUXTON TRUST CO 3/31/2025 3/29/2030 1,824 3.900% 3.900% 249,000.00 249,000.00 250,543.80 89846HEC3 AMERICAN EXPRESS NATIONAL BANK 4/30/2025 4/30/2030 1,826 4.100% 4.100% 244,000.00 244,000.00 247,477.00 02589AHE5 SALLIE MAE BANK SALT LAKE CITY 7/9/2025 7/9/2030 1,826 4.050% 4.050% 245,000.00 245,000.00 248,067.40 795451DX8 Subtotal, Certificates of Deposit 1,742 3.770% 3.770% 5,404,000.00$ 5,404,000.00$ 5,448,942.82$
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 1,150,874.00 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 1,104,213.00 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 1,115,125.00 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 1,112,166.00 91282CJW2 UNITED STS TREAS BILLS 12/31/2024 12/31/2029 1,826 4.375% 4.375% 1,100,000.00 1,103,384.23 1,128,743.00 91282CMD0 Subtotal, US Treasuries 1,315 4.175% 4.250% 5,550,000.00$ 5,581,575.43$ 5,611,121.00$ Grand Total 73,404,471.13$ 73,436,046.56$ 73,600,042.87$ 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.
Investment Transaction Report - September 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
Held By Fiscal Agent (US Bank - PARS)
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
OPEB - Moderate Index Plus 2/4/2022 1 12.240% 333,500.00 333,500.00 405,683.68
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
PENSION - Moderate Index Plus 2/4/2022 1 12.240% 170,000.00 170,000.00 206,795.29 Subtotal 1 12.240% 503,500.00$ 503,500.00$ 612,478.97$ Total 503,500.00$ 503,500.00$ 612,478.97$ Held By Fiscal Agent (BNY Mellon)
Holding Account - 2020 Refunding Tax Allocation
Bonds 1 899.57 899.57 899.57 Holding Accounts - Lease Revenue Bonds, Series
2025A 1 20,727,055.97 20,727,055.97 20,727,055.97 Holding Accounts - Local Transportation Sales Tax
Revenue Bonds, Series 2025 1 17,355,708.42 17,355,708.42 17,355,708.42 Total 38,083,663.96$ 38,083,663.96$ 38,083,663.96$ Grand Total 38,587,163.96$ 38,587,163.96$ 38,696,142.93$ 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 - September 2025
Investment Portfolio
DESCRIPTION - HOLDINGS BY FISCAL AGENTS COMMENTS *
8 ATTACHMENT 2
Pooled Cash Report for the Period Ending September 30, 2025
9 TYLERHOST\SYSTEM Page 1 of 710.23.2025
Pooled Cash Report
City of Goleta, CA
For the Period Ending 9/30/2025
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
CLAIM ON CASH
101-1010.000 Claim on Cash 50,797,757.16 333,599.95 51,131,357.11 102-1010.000 Claim on Cash 0.00 0.00 0.00
201-1010.000 Claim on Cash 307,786.43 (802,683.97) (494,897.54) 202-1010.000 Claim on Cash 172,086.99 3,407.47 175,494.46 203-1010.000 Claim on Cash 838,177.97 73,904.01 912,081.98 205-1010.000 Claim on Cash 4,744,175.68 136,961.00 4,881,136.68 206-1010.000 Claim on Cash (102,898.78) 0.00 (102,898.78) 207-1010.000 Claim on Cash 0.00 0.00 0.00
208-1010.000 Claim on Cash 321,915.41 (93,313.20) 228,602.21 209-1010.000 Claim on Cash 222,059.18 (12,875.77) 209,183.41 210-1010.000 Claim on Cash 135,299.85 (14,150.32) 121,149.53 211-1010.000 Claim on Cash 1,927,054.86 114,291.17 2,041,346.03 212-1010.000 Claim on Cash 0.00 0.00 0.00
213-1010.000 Claim on Cash 287,917.74 (18,140.36) 269,777.38 214-1010.000 Claim on Cash 241,464.21 (19,937.78) 221,526.43 215-1010.000 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 143,639.20 (6,687.03) 136,952.17 220-1010.000 Claim on Cash 1,415,702.73 (69,507.73) 1,346,195.00 221-1010.000 Claim on Cash 2,520,314.52 3,656.87 2,523,971.39 222-1010.000 Claim on Cash 684,245.98 1,124.43 685,370.41 223-1010.000 Claim on Cash 283,447.46 464.60 283,912.06 224-1010.000 Claim on Cash 156,704.36 255.27 156,959.63 225-1010.000 Claim on Cash 1,785,709.34 2,908.94 1,788,618.28 226-1010.000 Claim on Cash 192,897.14 314.23 193,211.37 227-1010.000 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 4,122,836.09 6,719.82 4,129,555.91 230-1010.000 Claim on Cash 57,402.48 (6,171.86) 51,230.62 231-1010.000 Claim on Cash 1,869,510.70 (344,491.80) 1,525,018.90 232-1010.000 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 565,607.21 (20,570.02) 545,037.19 235-1010.000 Claim on Cash 291,360.89 484.44 291,845.33 236-1010.000 Claim on Cash 28,467.18 0.00 28,467.18
237-1010.000 Claim on Cash (7,500.00) 0.00 (7,500.00)
238-1010.000 Claim on Cash 6,996.67 11.40 7,008.07
239-1010.000 Claim on Cash 6,446,609.86 10,501.60 6,457,111.46 301-1010.000 Claim on Cash 0.00 0.00 0.00
302-1010.000 Claim on Cash 0.00 0.00 0.00
303-1010.000 Claim on Cash 0.00 0.00 0.00
304-1010.000 Claim on Cash 132,569.83 (10,616.25) 121,953.58 305-1010.000 Claim on Cash (420,350.11) 0.00 (420,350.11) 306-1010.000 Claim on Cash 154,165.50 (263,676.13) (109,510.63) 307-1010.000 Claim on Cash 0.00 0.00 0.00
308-1010.000 Claim on Cash (6,918,449.99) 3,577,182.76 (3,341,267.23) 309-1010.000 Claim on Cash 0.00 0.00 0.00
310-1010.000 Claim on Cash 354,241.33 (409,668.19) (55,426.86) 311-1010.000 Claim on Cash (123,037.92) 0.00 (123,037.92) 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
10 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 2 of 710.23.2025
317-1010.000 Claim on Cash 0.00 0.00 0.00
318-1010.000 Claim on Cash (1,763,543.27) 0.00 (1,763,543.27) 319-1010.000 Claim on Cash (729,866.00) 729,866.00 0.00 320-1010.000 Claim on Cash 14,231.00 0.00 14,231.00
321-1010.000 Claim on Cash (3,218,945.91) 2,163,201.00 (1,055,744.91) 322-1010.000 Claim on Cash (1,623.47) 0.00 (1,623.47)
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 1,746,094.00 0.00 1,746,094.00 401-1010.000 Claim on Cash (2,781,517.43) (1,440,516.80) (4,222,034.23) 402-1010.000 Claim on Cash (1,025.25) (12,824.76) (13,850.01) 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 0.00 0.00 0.00
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 (3,719.63) 0.00 (3,719.63)
418-1010.000 Claim on Cash (24,718.51) (1,985.08) (26,703.59) 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 0.00 0.00 0.00
424-1010.000 Claim on Cash 0.00 0.00 0.00
425-1010.000 Claim on Cash (1,793.64) 1,793.64 0.00
501-1010.000 Claim on Cash 186,137.56 152,431.25 338,568.81 502-1010.000 Claim on Cash 321,729.31 (28,898.34) 292,830.97 503-1010.000 Claim on Cash 283,245.55 461.34 283,706.89 504-1010.000 Claim on Cash 60,512.50 631.45 61,143.95
605-1010.000 Claim on Cash 905,852.19 1,475.64 907,327.83 606-1010.000 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 (179,609.81) (179,609.81) 610-1010.000 Claim on Cash (657,789.39) 0.00 (657,789.39) 701-1010.000 Claim on Cash 150,883.21 245.76 151,128.97 702-1010.000 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 1,292,282.65 (13,841.78) 1,278,440.87 69,158,928.29 3,545,727.06 72,704,655.35TOTAL 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 236,011.78 (195,349.05) 40,662.73 999-1013.000 CWB Revenue Cash Account 694,319.99 370,269.28 1,064,589.27 999-1080.000 LAIF 46,387,230.25 0.00 46,387,230.25
999-1082.000 Money Market-Community West 10,712,024.91 3,345,454.52 14,057,479.43 999-1083.000 Pershing Investments 10,985,575.43 0.00 10,985,575.43 999-1083.001 Pershing Sweep Cash Account 143,765.93 25,352.31 169,118.24 Attachment 2
11 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 3 of 710.23.2025
999-1083.002 Pershing Investment-Unrealized Gain/Loss 0.00 0.00 0.00 TOTAL: Cash in Bank 69,158,928.29 3,545,727.06 72,704,655.35 69,158,928.29 3,545,727.06 72,704,655.35TOTAL CASH IN BANK
DUE TO OTHER FUNDS
Due to Other Funds 69,158,928.29 3,545,727.06 72,704,655.35999-2070.000 69,158,928.29 3,545,727.06 72,704,655.35TOTAL DUE TO OTHER FUNDS 72,704,655.35
72,704,655.35 72,704,655.35
Claim on Cash
Cash in Bank Due To Other Funds
Difference 0.00
72,704,655.35
0.00 72,704,655.35
72,704,655.35
0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
Attachment 2
12 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 4 of 710.23.2025
ACCOUNTS PAYABLE PENDING
Accounts Payable 145.07 (5,467.87) (5,322.80)101-2020.000 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
13 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 5 of 710.23.2025
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
145.07TOTAL ACCOUNTS PAYABLE PENDING (5,467.87) (5,322.80)
DUE FROM OTHER FUNDS
Due from General Fund (145.07) 5,467.87 5,322.80999-1310.101 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
14 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 6 of 710.23.2025
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
15 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 7 of 710.23.2025
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 (145.07) 5,467.87 5,322.80
ACCOUNTS PAYABLE
Accounts Payable-Control 145.07 (5,467.87) (5,322.80)999-2020.000 TOTAL ACCOUNTS PAYABLE 145.07 (5,467.87) (5,322.80)
(5,322.80)
(5,322.80) (5,322.80)
AP Pending
Due From Other Funds Accounts Payable
Difference 0.00 0.00
(5,322.80)
(5,322.80)
0.00 Accounts Payable
Difference Difference
AP Pending (5,322.80) Due From Other Funds
Attachment 2
16 ATTACHMENT 3
Balance Sheets (Unaudited) for the Quarter Ending September 30, 2025
17 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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 51,131,357 (494,898) 4,881,137 228,602 209,183 Petty Cash 1,150 - - - - Bond Discount - - - - - Cash with Fiscal Agent - - - - - Investments - - - - - Unrealized Gain/Loss on Investment - - - - - Receivables - - - - - Accounts 384,539 - - - - 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 51,527,046 (494,898) 4,881,137 228,602 209,183
LIABILITIES
Accounts Payable (5,323) - - - - Accrued Salaries & Benefits (501) - - (0) - Retentions Payable 39,788 46,336 17,149 - - Accrued Expenses 42,151 - 84,203 - - Deferred Revenue 79,832 - - - - Unavailable Revenue 16,854 - - - - Interest Payable - - - - - Bond Payable - - - - - Bond Premium 1,183,667 - - - - Deferred Loss on Refunding - - - - - Deposit - Miscellaneous - - - - - Developer Deposit Payable - - - - - TOTAL LIABILITIES 1,356,467 46,336 101,352 (0) -
FUND BALANCES
Non-spendable 94,500 - - - - Committed 17,129,614 - - - - Assigned 22,461,964 - - - - Unassigned Fund Balance 10,484,501 - - - - Fund Balance (Other Funds) - (541,233) 4,779,785 228,602 209,183 TOTAL FUND BALANCE 50,170,579 (541,233) 4,779,785 228,602 209,183
TOTAL LIABILITIES &
FUND BALANCE 51,527,046 (494,898) 4,881,137 228,602 209,183 18 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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
121,150 2,041,346 - - 1,346,195 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 17,399 - - - - 35,156 - - - - - - - - - - 121,150 2,041,346 - - 1,398,750 - - - - - - - - - - - - - - 8,106 - 316,000 - - 189,496 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 316,000 - - 197,602 - - - - - - - - - - - - - - - - - - - - 121,150 1,725,346 - - 1,201,148 121,150 1,725,346 - - 1,201,148 121,150 2,041,346 - - 1,398,750 19 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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
2,523,971 685,370 283,912 156,960 1,788,618 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,523,971 685,370 283,912 156,960 1,788,618 - - - - - - - - - - 202,087 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 202,087 - - - - - - - - - - - - - - - - - - - - - - - - 2,321,884 685,370 283,912 156,960 1,788,618 2,321,884 685,370 283,912 156,960 1,788,618 2,523,971 685,370 283,912 156,960 1,788,618 20 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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
4,129,556 51,231 1,525,019 (299,417) (420,350) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 299,417 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,129,556 51,231 1,525,019 - (420,350) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 299,417 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 299,417 - - - - - - - - - - - - - - - - - - - - - 4,129,556 51,231 1,525,019 (299,417) (420,350) 4,129,556 51,231 1,525,019 (299,417) (420,350) 4,129,556 51,231 1,525,019 - (420,350) 21 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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 Other Funds
308 401 402 605 *
(3,341,267) (4,222,034) (13,850) 907,328 9,485,536 - - - - 528 - - - - - - - - 900 11,770,271 - - - - 24,835,820 - - - - 82,898 - - - - - - - - - 7,500 - - - - - - - - - - - - - - - - - - - - - - - - - - 42,237 - - - - - - - - - - - 49,194 - - - - 512,946 - (3,341,267) (4,179,797) (13,850) 1,470,367 46,182,554 - - - - - - - - - (0) 258,725 256,440 - - 31,870 - - - - - - - - 1,746,094 - - - - 7,500 - - - 35,579 - - - - - - - - - - (131,910) - - - 10,085,000 - - - - 1,138,344 - - - - - 1,569,207 258,725 256,440 - 11,258,923 3,222,761 - - - - - - - - - - - - - - - - - - - - (3,599,992) (4,436,237) (13,850) (9,788,556) 42,959,793 (3,599,992) (4,436,237) (13,850) (9,788,556) 42,959,793 (3,341,267) (4,179,797) (13,850) 1,470,367 46,182,554 22 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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
TOTAL FUNDS
72,704,655
1,678
-
11,771,171
24,835,820
82,898
-
691,456
-
-
-
-
-
59,636
45,156
49,194
512,946
110,754,610
(5,323)
(501)
860,501
631,850
1,825,926
323,771
35,579
-
1,051,757
10,085,000
1,138,344
1,569,207
17,516,109
94,500
17,129,614
22,461,964
10,484,501
43,067,922
93,238,501
110,754,610
23 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending September 30, 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
Unavailable 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
418 Active Highway Transportation 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
609 Lease Revene Bonds
610 Sales Tax Bonds
701 Plover Endowment
801 Developer Deposits
806 iBank
24