DRAFT
277
ATTACHMENT 2
General Fund Interim Statements of Revenues and Expenditures by Department and Program Budget to Actual Comparison
DRAFT 278
City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended December 31, 2025
Attachment 2
Annual
"Current"
Budget
QTR YTD
Actuals
Remaining
Balance
Percent
Received
Prior Year
QTR YTD
Actuals
Taxes
Property Taxes 10,296,800 $ 2,484,727 $ 7,812,073 $ 24.1% 2,429,765 $ Sales Taxes 8,806,000 3,301,499 5,504,501 37.5% 3,282,430 Transaction and Use Tax 11,300,000 5,713,262 5,586,738 50.6% 3,961,996 Transient Occupancy Tax 13,800,000 6,133,974 7,666,026 44.4% 6,103,526 Cannabis Tax 650,000 141,521 508,479 21.8% 193,554
Franchise Fee 1,602,700 406,248 1,196,452 25.3% 399,510 Total $ 18,181,230 46,455,500 $ 28,274,270 $ 39.1% 16,370,781 $ Licenses & Service Charges
Legal Deposits Earned 1,000 $ - $ 1,000 $ 0.0% 37,050 $ Planning Fees 124,200 89,472 34,728 72.0% 62,628
Planning Deposits Earned 217,800 285,676 (67,876) 131.2% 73,628 Building Permits 1,170,000 1,007,529 162,471 86.1% 244,273 Public Works Deposits Earned 17,900 8,048 9,853 45.0% 9,421 PW/Engineering Fees 187,700 61,312 126,388 32.7% 95,434 Solid Waste Roll Off Fees 30,000 12,454 17,546 41.5% 12,142 Business License 302,500 146,438 156,063 48.4% 140,791
Plan Check Fees 923,000 119,810 803,190 13.0% 670,229
Other Licenses & Charges 145,460 138,403 7,057 95.1% 121,460 Total $ 3,119,560 $ 1,869,141 $ 1,250,419 59.9% $ 1,467,056 Fines and Forfeitures
Fines & Penalties $ 201,500 $ 108,126 $ 93,374 53.7% $ 84,356 Total $ 201,500 $ 108,126 $ 93,374 53.7% $ 84,356
Investment Income
Interest & Rent Income $ 1,026,200 $ 655,201 $ 370,999 63.8% $ 777,598 Total $ 1,026,200 $ 655,201 $ 370,999 63.8% $ 777,598
Reimbursements
Reimbursements $ 392,900 $ 447,868 $ (54,968) 114.0% $ 247,449 Total $ 392,900 $ 447,868 $ (54,968) 114.0% $ 247,449
Other Revenues
Other Revenues $ 291,000 $ 99,625 $ 191,375 34.2% $ 143,383 Total $ 291,000 $ 99,625 $ 191,375 34.2% $ 143,383
Other Financing Sources
Transfers In $ 34,685 $ 1,189 $ 33,496 3.4% $ 5,827
Total $ 34,685 $ 1,189 $ 33,496 3.4% $ 5,827
TOTAL REVENUES $ 51,521,345 $ 21,362,381 $ 30,158,964 41.5% 19,096,450 $
DRAFT 279
City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended December 31, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget Adjustments Current Budget as of Qtr End Current Actuals 9/30/2025 $ Variance % RECEIVED 101-80-8500-40000 Property Tax Secured (4,119,500.00) - (4,119,500.00) (2,215,191.68) 1,904,308 54% 101-80-8500-40001 Property Tax Unsecured (157,800.00) - (157,800.00) (174,072.52) (16,273) 110% 101-80-8500-40002 Property Tax-Unitary (36,500.00) - (36,500.00) (347.00) 36,153 1% 101-80-8500-40003 Property Tax In-Lieu of VLF (5,067,000.00) - (5,067,000.00) - 5,067,000 0% 101-80-8500-40004 Property Tax Supplemental (50,000.00) - (50,000.00) (11,834.39) 38,166 24%101-80-8500-40005 Property Tax HOX (16,000.00) - (16,000.00) (2,273.63) 13,726 14% 101-80-8500-40400 Real Property Transfer Tax (150,000.00) - (150,000.00) (81,007.52) 68,992 54% 101-80-8500-40006 RDA TI Pass-thru (700,000.00) - (700,000.00) - 700,000 0% Property Taxes - (10,296,800.00) (10,296,800.00) (2,484,726.74) 7,812,073.26 24% 101-80-8500-40100 Sales Tax (8,806,000.00) - (8,806,000.00) (3,301,498.93) 5,504,501 37.5% 101-80-8500-40101 Sales Tax In-Lieu - - - - 0% -
Sales Taxes - (8,806,000.00) (8,806,000.00) (3,301,498.93) 5,504,501.07 37% 101-80-8500-40150 Transaction and Use Tax (11,300,000.00) - (11,300,000.00) (5,713,261.79) 5,586,738 51% Transaction and Use Tax - (11,300,000.00) (11,300,000.00) (5,713,261.79) 5,586,738.21 51% 101-80-8500-40200 Transient Occupancy Tax (13,636,000.00) - (13,636,000.00) (6,033,548.78) 7,602,451 44% 101-80-8500-40201 Transient Occupancy Tax - STVR (164,000.00) - (164,000.00) (100,425.14) 63,575 61% Transient Occupancy Tax (1) - (13,800,000.00) (13,800,000.00) (6,133,973.92) 7,666,026.08 44% 101-80-8500-40300 Cannabis Tax (650,000.00) - (650,000.00) (141,520.96) 508,479 22% Cannabis Tax - (650,000.00) (650,000.00) (141,520.96) 508,479.04 22% 101-80-8500-41200 Franchise Fee - Cable (240,000.00) - (240,000.00) (58,003.97) 181,996 24% 101-80-8500-41201 Franchise Fee - Electric (594,600.00) - (594,600.00) - 594,600 0% 101-80-8500-41202 Franchise Fee - Gas (96,300.00) - (96,300.00) - 96,300 0% 101-80-8500-41203 Franchise Fee - Solid Waste (671,800.00) - (671,800.00) (348,243.70) 323,556 52% Franchise Fee - (1,602,700.00) (1,602,700.00) (406,247.67) 1,196,452.33 25% DRAFT
280
City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended December 31, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget Adjustments Current Budget as of Qtr End Current Actuals 9/30/2025 $ Variance % RECEIVED 101-10-1400-45300 Developer Deposits Earned (1,000.00) - (1,000.00) - 1,000 0% 101-40-4100-41101 Permits - Planning (124,200.00) - (124,200.00) (89,472.00) 34,728 72% 101-40-4100-45300 Developer Deposits Earned (217,800.00) - (217,800.00) (285,676.40) (67,876) 131% 101-40-4200-41100 Permits - Building (E) (1,170,000.00) - (1,170,000.00) (1,007,528.56) 162,471 86% 101-50-5200-45300 Developer Deposits Earned (17,900.00) - (17,900.00) (8,047.50) 9,853 45% 101-40-4500-45203 EV Charging Stations - - - (4,396.50) (4,397) 0% 101-50-5100-41209 Other Licenses and Permits - - - - 0% - 101-50-5200-41208 Permits - Encroachment & Transportation (E) - (187,700.00) (187,700.00) (61,312.09) 126,388 33% 101-50-5900-41206 Roll Off Fees (30,000.00) - (30,000.00) (12,454.00) 17,546 42% 101-60-6100-41209 Other Licenses and Permits - - - (1,988.00) (1,988) 0% 101-80-8500-41000 License - General & Misc (180,000.00) - (180,000.00) (82,032.50) 97,968 46% 101-80-8500-41001 License - Cannabis (116,000.00) - (116,000.00) (57,915.00) 58,085 50% 101-80-8500-41003 License - Maruijuana Delivery - - - - - 0% 101-80-8500-41002 License - Tobacco (6,500.00) - (6,500.00) (6,490.00) 10 100% 101-80-8500-45200 Plan Checking Services (E) (923,000.00) - (923,000.00) (119,810.22) 803,190 13% 101-80-8500-41209 Other Licenses and Permits (13,000.00) - (13,000.00) (18,990.00) (5,990) 146% 101-80-8500-45100 Management Fee (95,760.00) - (95,760.00) (95,760.00) - 100% 101-20-2100-45901 Copies (1,500.00) - (1,500.00) (560.30) 940 37% 101-80-8500-45901 Copies (200.00) - (200.00) - 200 0%
101-80-8500-45902 Merchant Card Service Fee (35,000.00) - (35,000.00) (16,707.80) 18,292 48% License & Service Charges - (3,119,560.00) (3,119,560.00) (1,869,140.87) 1,250,419.13 59.92% 101-70-7100-42000 Towing Fines (20,000.00) - (20,000.00) (4,940.00) 15,060 25% 101-70-7100-42001 Civil Code Violations (45,000.00) - (45,000.00) (27,429.61) 17,570 61%101-70-7100-42002 Parking Fines (55,000.00) - (55,000.00) (19,287.59) 35,712 35% 101-80-8500-42100 Criminal Code Violations (21,500.00) - (21,500.00) (10,337.93) 11,162 48%101-20-2100-42101 Penalties and Costs on Delinquent Taxes (7,500.00) - (7,500.00) (2,862.16) 4,638 38% 101-80-8500-42101 Penalties and Costs on Delinquent Taxes (20,000.00) - (20,000.00) (16,989.50) 3,011 85%101-40-4100-42110 Administrative Citations (32,500.00) - (32,500.00) (26,279.50) 6,221 81% Fines & Penalties - (201,500.00) (201,500.00) (108,126.29) 93,373.71 53.7% 101-80-8500-43000 Interest Revenue (950,000.00) - (950,000.00) (659,806.44) 290,194 69% 101-80-8500-43001 Interest - Fair Market Value Adjustment - - - 41,698.64 41,699 0% 101-20-2100-43100 Property Rental (6,000.00) - (6,000.00) - 6,000 0% 101-80-8500-43100 Property Rental (30,000.00) 18,000.00 (12,000.00) (19,132.67) (7,133) 159% 101-80-8500-43101 Park Reservation (40,200.00) - (40,200.00) (17,961.00) 22,239 45% 101-80-8500-43102 Leases (18,000.00) - (18,000.00) - 18,000 0% Interest & Rent Income
DRAFT
18,000.00 (1,044,200.00) (1,026,200.00) (655,201.47) 370,998.53 63.8% 281
City of Goleta
General Fund Interim Statement of Revenues by Department and Program Budget to Actual Detail Comparison
For the Quarter Ended December 31, 2025
Attachment 2
G/L Account G/L Account Name Original Budget Budget Adjustments Current Budget as of Qtr End Current Actuals 9/30/2025 $ Variance % RECEIVED 101-10-1400-45400 Interfund Reimbursements - - - - 0% - 101-10-1500-45400 Interfund Reimbursements - - - - 0% - 101-30-3100-45400 Interfund Reimbursements (25,000.00) - (25,000.00) (13,213.04) 11,787 53%101-40-4100-45400 Interfund Reimbursements - - - - 0% - 101-40-4500-45400 Interfund Reimbursements - - - - 0% - 101-50-5100-45400 Interfund Reimbursements - - - - 0% - 101-50-5200-45400 Interfund Reimbursements - - - (10,778.86) (10,779) 0% 101-50-5400-45400 Interfund Reimbursements (50,000.00) - (50,000.00) (10,805.96) 39,194 22%101-50-5500-45400 Interfund Reimbursements (300,000.00) - (300,000.00) (195,694.60) 104,305 65% 101-50-5600-45400 Interfund Reimbursements - - - (6,162.64) (6,163) 0% 101-50-5800-45400 Interfund Reimbursements - - - (112,172.50) (112,173) 0% 101-60-6100-45400 Interfund Reimbursements - - - - 0% - 101-80-8500-45400 Interfund Reimbursements (17,900.00) - (17,900.00) (2,294.10) 15,606 13% 101-40-4300-45400 Interfund Reimbursements - - - - 0% - 101-80-8500-46004 Claims Reimbursement - - - (53,738.83) (53,739) 0% 101-80-8500-44601 Claims Reimbursement - FEMA - - - (43,007.50) (43,008) 0% Reimbursements - (392,900.00) (392,900.00) (447,868.03) (54,968.03) 114.0% 101-80-8500-44100 Motor Vehicle License Fees (51,500.00) - (51,500.00) (49,934.30) 1,566 97% 101-80-8500-44401 SB90 Reimbursements - - - - 0% -
101-10-1500-46001 Sponsorships - - - (6,000.00) (6,000) 0% 101-80-8500-46000 Miscellaneous Revenue - - - (1,956.90) (1,957) 0% 101-20-2100-46008 Sale of Property & Goods (500.00) - (500.00) - 0% 500 101-40-4500-46002 Rebates - - - (5,000.00) (5,000) 0%
101-80-8500-46002 Rebates - - - (2,416.55) (2,417) 0%
101-20-2100-46007 Cash Over (Short) - - - (0.75) 0% (1) 101-80-8500-46007 Cash Over (Short) - - - (241.71) (242) 0% 101-20-2100-46003 Donations (64,000.00) - (64,000.00) (34,075.02) 29,925 53%101-80-8500-46003 Donations - - - - 0% - 101-18-1830-46008 Sale of Property & Goods - - - - 0% - 101-90-9130-46003 Donations (175,000.00) - (175,000.00) - 175,000 0% 101-90-9042-46000 Miscellaneous Revenue - - - - 0% -
Other Revenues (175,000.00) (116,000.00) (291,000.00) (99,625.23) 191,374.77 34% 101-60-6510-49005 Transfers In from GCC Fund - - - - 0% - 101-80-8500-49000 Transfers In from General Fund - - - - 0% - 101-80-8500-49001 Transfers In from CDBG (34,685.00) - (34,685.00) (1,188.72) 33,496 3.4% 101-80-8500-49002 Transfers In from Public Admin DIF - - - - 0.0% - 101-90-9056-49010 Transfers In from OBF-SCE Fund - - - - 0.0% - Other Sources - (34,685.00) (34,685.00) (1,188.72) 33,496.28 3% Total Revenues
DRAFT
(157,000.00) (51,364,345.00) (51,521,345.00) (21,362,380.62) 30,158,964.38 41% 282
City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended December 31, 2025
Attachment 2
Annual
"Current"
Budget
QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
General Government
City Council $ 471,300 $ 201,905 $ 236 $ 202,141 $ 269,159 42.9% City Manager 2,304,296 857,041 68,568 925,609 1,378,687 40.2% City Clerk 791,400 283,851 63,266 347,117 444,283 43.9% Support Services 190,900 63,434 - 63,434 127,466 33.2%
City Attorney 1,085,300 457,606 390,464 848,069 237,231 78.1% Community Relations 862,865 379,346 107,296 486,642 376,224 56.4% Support Services 1,663,000 1,161,386 22,902 1,184,288 478,712 71.2% General Government $ 7,369,062 $ 3,404,569 $ 652,731 $ 4,057,301 $ 3,311,761 55.1% General Services
General Services Admin $ 1,062,650 $ 523,628 $ 15,827 $ 539,455 $ 523,195 50.8% Facilities 1,728,151 859,579 164,177 1,023,755 704,396 59.2% Information Technology 1,120,881 621,238 219,278 840,516 280,365 75.0% Fleet Management 614,270 121,615 167,951 289,566 324,705 47.1% General Services $ 4,525,953 $ 2,126,060 $ 567,232 $ 2,693,291 $ 1,832,661 59.5% Library
Library Services $ 800,569 $ 270,509 $ 135,746 $ 406,255 $ 394,314 50.7% Book Van - 834 - 834 (834) 0.0%
Library $ 800,569 $ 271,343 $ 135,746 $ 407,089 $ 393,480 50.8% Finance
Administration $ 2,164,400 $ 915,638 $ 142,004 $ 1,057,642 $ 1,106,759 48.9% Finance $ 2,164,400 $ 915,638 $ 142,004 $ 1,057,642 $ 1,106,759 48.9% Planning & Environmental Review
Current Planning $ 2,022,072 $ 790,821 $ 58,513 $ 849,334 $ 1,172,738 42.0% Building & Safety 1,617,450 497,661 1,112,115 1,609,776 7,674 99.5% Advanced Planning 1,046,682 350,758 145,254 496,012 550,670 47.4% Planning Commission 39,100 7,994 - 7,994 31,106 20.4%
Sustainability Program 437,500 187,903 26,250 214,153 223,347 48.9% Housing Program 243,950 109,468 15,750 125,218 118,732 51.3% Administration 524,250 246,274 - 246,274 277,976 47.0%
Planning & Env. Review $ 5,931,004 $ 2,190,879 $ 1,357,882 $ 3,548,761 $ 2,382,243 59.8% Public Works
Administration $ 1,203,663 $ 532,122 $ 1,804 $ 533,927 $ 669,736 44.4% Engineering Services 3,323,956 559,132 497,086 1,056,218 2,267,739 31.8% Facility Maintenance - - - - -
Parks & Open Spaces 3,671,762 1,161,305 1,129,284 2,290,590 1,381,172 62.4% Capital Improvement Program 1,596,486 490,986 74,322 565,307 1,031,179 35.4% Street Lighting 42,800 18,341 - 18,341 24,459 42.9%
Traffic Ops & Maintenance - - - - -
Street Maintenance 11,865,343 6,163,916 4,353,106 10,517,022 1,348,321 88.6% Solid Waste and Environmenta - - - - -
Public Works $ 21,704,010 $ 8,925,802 $ 6,055,602 $ 14,981,404 $ 6,722,606 69.0% Neighborhood Services
Neighborhood Services Admin 1,022,600 $ $ 591,960 $ 5,459 $ 597,420 $ 425,181 58.4% Homelessness 911,100 250,448 530,601 781,049 130,051 85.7% Economic Development - - - - -
Parks & Recreation 918,600 626,999 915 627,914 290,686 68.4% Parks & Recreation 530,950 - - - 530,950 0.0%
Neighborhood Services $ 3,383,250 $ 1,469,407 $ 536,975 $ 2,006,382 $ 1,376,868 59.3% Public Safety
Public Safety $ 12,564,100 $ 3,114,572 $ 500 $ 3,115,072 $ 9,449,028 24.8% Public Safety $ 12,564,100 $ 3,114,572 $ 500 $ 3,115,072 $ 9,449,028 24.8%
DRAFT 283
City of Goleta
General Fund Interim Statement of Revenues and Expenditures by Department and Program Budget to Actual Comparison
For the Quarter Ended December 31, 2025
Attachment 2
Annual
"Current"
Budget
QTR YTD
Actuals Encumbrances Totals
Remaining
Balance
%YTD Expended
w/ Encumbr
Non-Departmental
Debit Service $ 1,134,900 $ 422,425 $ - $ 422,425 $ 712,475 37.2% Non-Departmental 672,600 561,137 - 561,137 111,463 83.4% Non-Departmental $ 1,807,500 $ 983,562 $ - $ 983,562 $ 823,938 54.4% Capital Improvement Projects
mprovemeCapital Improvement Projects 17,792,054 $ 434,744 $ 12,711,133 $ $ 13,145,877 $ 4,646,177 73.9% Capital Improvement Projects $ 434,744 17,792,054 $ 12,711,133 $ $ 13,145,877 $ 4,646,177 73.9% TOTAL EXPENDITURES $ 78,041,902 $ 23,836,576 $ 22,159,805 $ 45,996,381 $ 32,045,521 58.9%
NET REVENUES OVER
EXPENDITURES (26,520,557) (2,474,195)
BEGINNING FUND BALANCE 52,983,833 52,983,833
ENDING FUND BALANCE $ 26,463,277 $ 50,509,638
DRAFT 284
ATTACHMENT 3
Interim Statement of Revenues and Expenditures - Summary by Fund DRAFT 285
City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
bb
Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 101 General Fund
Revenue 51,329,660.00 51,486,660.00 69,597.50 51,556,257.50 21,361,191.90 21,361,191.90 - 30,125,468 41.5% Transfers In From Other Funds 34,685.00 34,685.00 - 34,685.00 1,188.72 - 1,188.72 3.4% Total Revenue 51,364,345.00 51,521,345.00 69,597.50 51,590,942.50 21,362,380.62 21,362,380.62 - 41.5% Expenditures 53,003,044.45 77,098,877.13 119,597.50 77,218,474.63 23,424,501.42 22,159,805.21 45,584,306.63 31,514,571 59.1% Transfers Out to Other Funds 530,950.00 943,024.39 - 943,024.39 412,074.39 - 412,074.39 43.7% Total Expenditures 53,533,994.45 78,041,901.52 119,597.50 78,161,499.02 23,836,575.81 22,159,805.21 45,996,381.02 58.9% Addition to/(use of) reserves (2,169,649.45) (26,520,556.52) (50,000.00) (26,570,556.52) (2,474,195.19) (22,159,805.21) (24,634,000.40) Beginning Fund Balance 52,983,833.44 52,983,833.44 52,983,833.44 52,983,833.44Ending Fund Balance 50,814,183.99 26,463,276.92 26,413,276.92 50,509,638.25 201 Gas Tax
Revenue 922,360.00 922,360.00 - 922,360.00 396,112.25 - 396,112.25 526,248 42.9% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 922,360.00 922,360.00 - 922,360.00 396,112.25 - 396,112.25 42.9% Expenditures 1,040,000.00 1,149,585.23 - 1,149,585.23 1,110,202.00 79,916.08 1,190,118.08 (40,533) 103.5% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 1,040,000.00 1,149,585.23 - 1,149,585.23 1,110,202.00 79,916.08 1,190,118.08 103.5% Addition to/(use of) reserves (117,640.00) (227,225.23) - (227,225.23) (714,089.75) (79,916.08) (794,005.83) Beginning Fund Balance 227,225.23 227,225.23 227,225.23 227,225.23 Ending Fund Balance 109,585.23 - - (486,864.52)
202 Local Transportation
Revenue 36,319.00 36,319.00 - 36,319.00 20,715.91 - 20,715.91 15,603 57.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 36,319.00 36,319.00 - 36,319.00 20,715.91 - 20,715.91 57.0% Expenditures - 109,484.51 - 109,484.51 55,826.14 20,321.96 76,148.10 33,336 69.6%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 109,484.51 - 109,484.51 55,826.14 20,321.96 76,148.10 69.6% Addition to/(use of) reserves 36,319.00 (73,165.51) - (73,165.51) (35,110.23) (20,321.96) (55,432.19) Beginning Fund Balance 168,559.66 168,559.66 168,559.66 168,559.66 Ending Fund Balance 204,878.66 95,394.15 95,394.15 133,449.43 203 RMRA
Revenue 884,571.00 884,571.00 - 884,571.00 309,599.98 - 309,599.98 574,971 35.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 884,571.00 884,571.00 - 884,571.00 309,599.98 - 309,599.98 35.0% Expenditures 850,000.00 1,233,602.69 - 1,233,602.69 1,233,602.69 - 1,233,602.69 100.0% - Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 850,000.00 1,233,602.69 - 1,233,602.69 1,233,602.69 - 1,233,602.69 100.0% Addition to/(use of) reserves 34,571.00 (349,031.69) - (349,031.69) (924,002.71) - (924,002.71) Beginning Fund Balance 836,936.24 836,936.24 836,936.24 836,936.24 Ending Fund Balance 871,507.24 487,904.55 487,904.55 (87,066.47) Page "1
DRAFT
286
City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
bb
Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 205 Measure A
Revenue 2,293,324.00 2,293,324.00 14,263.05 2,307,587.05 1,188,572.54 - 1,188,572.54 1,104,751 51.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 2,293,324.00 2,293,324.00 14,263.05 2,307,587.05 1,188,572.54 - 1,188,572.54 51.8% Expenditures 2,131,500.00 6,275,516.68 14,263.05 6,289,779.73 748,226.72 2,816,303.92 3,564,530.64 2,710,986 56.8% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 2,131,500.00 6,275,516.68 14,263.05 6,289,779.73 748,226.72 2,816,303.92 3,564,530.64 56.8% Addition to/(use of) reserves (3,982,192.68) 161,824.00 - (3,982,192.68) 440,345.82 (2,816,303.92) (2,375,958.10) Beginning Fund Balance 4,531,933.86 4,531,933.86 4,531,933.86 4,531,933.86 Ending Fund Balance 549,741.18 4,693,757.86 549,741.18 4,972,279.68 206 Measure A-Other
Revenue - 1,825,310.37 - 1,825,310.37 110,453.08 - 110,453.08 1,714,857 6.1% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 1,825,310.37 - 1,825,310.37 110,453.08 - 110,453.08 6.1% Expenditures - 1,713,903.84 - 1,713,903.84 8,499.99 43,931.56 52,431.55 1,661,472 3.1% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 1,713,903.84 - 1,713,903.84 8,499.99 43,931.56 52,431.55 3.1%Addition to/(use of) reserves - 111,406.53 - 111,406.53 101,953.09 (43,931.56) 58,021.53 Beginning Fund Balance (111,406.53) (111,406.53) (111,406.53) (111,406.53) Ending Fund Balance (111,406.53) 0.00 0.00 (9,453.44)
207 Measure A-Project Connect
Revenue 4,207,159.00 8,414,318.00 - 8,414,318.00 - - 8,414,318 - 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 4,207,159.00 8,414,318.00 - 8,414,318.00 - - - 0.0% Expenditures 4,207,159.00 8,414,318.00 - 8,414,318.00 2,123,013.09 4,926,369.68 7,049,382.77 1,364,935 83.8% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 4,207,159.00 8,414,318.00 - 8,414,318.00 2,123,013.09 4,926,369.68 7,049,382.77 83.8% Addition to/(use of) reserves - - - - (2,123,013.09) (4,926,369.68) (7,049,382.77) Beginning Fund Balance - - - -Ending Fund Balance - - - (2,123,013.09) 208 County Per Capita - Goleta Library
Revenue 854,381.83 854,381.83 12,996.17 867,378.00 3,019.38 - 3,019.38 851,362 0.4% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 854,381.83 854,381.83 12,996.17 867,378.00 3,019.38 - 3,019.38 0.4% Expenditures 906,777.65 1,086,777.65 - 1,086,777.65 420,308.37 143,638.80 563,947.17 522,830 51.9% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 906,777.65 1,086,777.65 - 1,086,777.65 420,308.37 143,638.80 563,947.17 51.9% Addition to/(use of) reserves (52,395.82) (232,395.82) 12,996.17 (219,399.65) (417,288.99) (143,638.80) (560,927.79) Beginning Fund Balance 414,890.28 414,890.28 414,890.28 414,890.28 Ending Fund Balance 362,494.46 182,494.46 195,490.63 (2,398.71) Page "2
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Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 209 County Per Capita - Buellton Library
Revenue 170,168.36 170,168.36 (2,153.36) 168,015.00 2,754.58 - 2,754.58 167,414 1.6% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 170,168.36 170,168.36 (2,153.36) 168,015.00 2,754.58 - 2,754.58 1.6% Expenditures 171,065.00 171,065.00 - 171,065.00 77,036.32 74,615.32 151,651.64 19,413 88.7% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 171,065.00 171,065.00 - 171,065.00 77,036.32 74,615.32 151,651.64 88.7% Addition to/(use of) reserves (896.64) (896.64) (2,153.36) (3,050.00) (74,281.74) (74,615.32) (148,897.06) Beginning Fund Balance 229,022.89 229,022.89 229,022.89 229,022.89 Ending Fund Balance 228,126.25 228,126.25 225,972.89 154,741.15 210 County Per Capita - Solvang Library
Revenue 195,273.58 195,273.58 (2,884.58) 192,389.00 1,598.17 - 1,598.17 193,675 0.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 195,273.58 195,273.58 (2,884.58) 192,389.00 1,598.17 - 1,598.17 0.8% Expenditures 206,830.00 222,492.01 - 222,492.01 120,856.01 75,801.88 196,657.89 25,834 88.4% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 206,830.00 222,492.01 - 222,492.01 120,856.01 75,801.88 196,657.89 88.4% Addition to/(use of) reserves (11,556.42) (27,218.43) (2,884.58) (30,103.01) (119,257.84) (75,801.88) (195,059.72) Beginning Fund Balance 143,400.47 143,400.47 143,400.47 143,400.47 Ending Fund Balance 131,844.05 116,182.04 113,297.46 24,142.63 211 Solid Waste
Revenue 1,495,300.00 1,495,300.00 - 1,495,300.00 652,988.30 - 652,988.30 842,312 43.7% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 1,495,300.00 1,495,300.00 - 1,495,300.00 652,988.30 - 652,988.30 43.7% Expenditures 1,933,600.00 2,185,303.00 - 2,185,303.00 381,631.23 432,587.21 814,218.44 1,371,085 37.3%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,933,600.00 2,185,303.00 - 2,185,303.00 381,631.23 432,587.21 814,218.44 37.3% Addition to/(use of) reserves (438,300.00) (690,003.00) - (690,003.00) 271,357.07 (432,587.21) (161,230.14) Beginning Fund Balance 1,620,786.92 1,620,786.92 1,620,786.92 1,620,786.92 Ending Fund Balance 1,182,486.92 930,783.92 930,783.92 1,892,143.99 213 Buellton Library
Revenue 295,479.00 295,479.00 - 295,479.00 292,289.29 - 292,289.29 3,190 98.9% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 295,479.00 295,479.00 - 295,479.00 292,289.29 - 292,289.29 98.9% Expenditures 289,815.00 289,815.00 - 289,815.00 131,081.58 - 131,081.58 158,733 45.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 289,815.00 289,815.00 - 289,815.00 131,081.58 - 131,081.58 45.2% Addition to/(use of) reserves 5,664.00 5,664.00 - 5,664.00 161,207.71 - 161,207.71 Beginning Fund Balance 32,896.96 32,896.96 32,896.96 32,896.96Ending Fund Balance 38,560.96 38,560.96 38,560.96 194,104.67 Page "3
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Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 214 Solvang Library
Revenue 297,555.00 297,555.00 - 297,555.00 287,984.59 - 287,984.59 9,570 96.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 297,555.00 297,555.00 - 297,555.00 287,984.59 - 287,984.59 96.8% Expenditures 270,100.00 270,100.00 - 270,100.00 125,640.41 - 125,640.41 144,460 46.5% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 270,100.00 270,100.00 - 270,100.00 125,640.41 - 125,640.41 46.5% Addition to/(use of) reserves 27,455.00 27,455.00 - 27,455.00 162,344.18 - 162,344.18 Beginning Fund Balance 530.77 530.77 530.77 530.77
Ending Fund Balance 27,985.77 27,985.77 27,985.77 162,874.95 217 Community Center
Revenue 363,000.00 363,000.00 - 363,000.00 201,732.89 - 201,732.89 161,267 55.6% Transfers In From Other Funds 530,950.00 530,950.00 - 530,950.00 - - - 0.0% Total Revenue 893,950.00 893,950.00 - 893,950.00 201,732.89 - 201,732.89 22.6% Expenditures 915,650.00 1,035,642.04 - 1,035,642.04 246,445.21 37,541.71 283,986.92 751,655 27.4% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 915,650.00 1,035,642.04 - 1,035,642.04 246,445.21 37,541.71 283,986.92 27.4% Addition to/(use of) reserves (21,700.00) (141,692.04) - (141,692.04) (44,712.32) (37,541.71) (82,254.03) Beginning Fund Balance 145,262.04 145,262.04 145,262.04 145,262.04 Ending Fund Balance 123,562.04 3,570.00 3,570.00 100,549.72 220 GTIP
Revenue 223,300.00 223,300.00 - 223,300.00 17,072.97 - 17,072.97 206,227 7.6% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 223,300.00 223,300.00 - 223,300.00 17,072.97 - 17,072.97 7.6%Expenditures 1,235,000.00 5,285,518.04 - 5,285,518.04 490,921.36 2,932,702.80 3,423,624.16 1,861,894 64.8%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures 1,235,000.00 5,285,518.04 - 5,285,518.04 490,921.36 2,932,702.80 3,423,624.16 64.8% Addition to/(use of) reserves (1,011,700.00) (5,062,218.04) - (5,062,218.04) (473,848.39) (2,932,702.80) (3,406,551.19) Beginning Fund Balance 1,296,204.81 1,296,204.81 1,296,204.81 1,296,204.81 Ending Fund Balance 284,504.81 (3,766,013.23) (3,766,013.23) 822,356.42 221 Parks DIF
Revenue 30,000.00 30,000.00 - 30,000.00 29,865.35 - 29,865.35 99.6% 135 Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 30,000.00 30,000.00 - 30,000.00 29,865.35 - 29,865.35 99.6% Expenditures 300,000.00 4,310,760.22 - 4,310,760.22 129,758.92 1,225,570.82 1,355,329.74 2,955,430 31.4% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 300,000.00 4,310,760.22 - 4,310,760.22 129,758.92 1,225,570.82 1,355,329.74 31.4% Addition to/(use of) reserves (270,000.00) (4,280,760.22) - (4,280,760.22) (99,893.57) (1,225,570.82) (1,325,464.39) Beginning Fund Balance 2,320,688.20 2,320,688.20 2,320,688.20 2,320,688.20Ending Fund Balance 2,050,688.20 (1,960,072.02) (1,960,072.02) 2,220,794.63 Page "4
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Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 222 Public Facilities DIF
Revenue 7,800.00 7,800.00 - 7,800.00 8,869.06 - 8,869.06 (1,069) 113.7% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 7,800.00 7,800.00 - 7,800.00 8,869.06 - 8,869.06 113.7% Expenditures - 827,759.67 - 827,759.67 22,335.00 748,020.67 770,355.67 57,404 93.1% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 827,759.67 - 827,759.67 22,335.00 748,020.67 770,355.67 93.1% Addition to/(use of) reserves 7,800.00 (819,959.67) - (819,959.67) (13,465.94) (748,020.67) (761,486.61) Beginning Fund Balance 683,204.85 683,204.85 683,204.85 683,204.85 Ending Fund Balance 691,004.85 (136,754.82) (136,754.82) 669,738.91 223 Library DIF
Revenue 2,400.00 2,400.00 - 2,400.00 3,865.27 - 3,865.27 (1,465) 161.1% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 2,400.00 2,400.00 - 2,400.00 3,865.27 - 3,865.27 161.1% Expenditures - 65,125.00 - 65,125.00 - 14,832.00 14,832.00 50,293 22.8% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 65,125.00 - 65,125.00 - 14,832.00 14,832.00 22.8% Addition to/(use of) reserves 2,400.00 (62,725.00) - (62,725.00) 3,865.27 (14,832.00) (10,966.73) Beginning Fund Balance 282,954.16 282,954.16 282,954.16 282,954.16 Ending Fund Balance 285,354.16 220,229.16 220,229.16 286,819.43 224 Sheriff Facilities DIF
Revenue - - - - 2,034.40 - 2,034.40 (2,034) 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - 2,034.40 - 2,034.40 0.0%
Expenditures - 168,002.48 - 168,002.48 - - - 168,002 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 168,002.48 - 168,002.48 - - - 0.0% Addition to/(use of) reserves - (168,002.48) - (168,002.48) 2,034.40 - 2,034.40 Beginning Fund Balance 156,465.54 156,465.54 156,465.54 156,465.54 Ending Fund Balance 156,465.54 (11,536.94) (11,536.94) 158,499.94 225 Housing in Lieu
Revenue - - - - 23,411.62 - 23,411.62 (23,412) 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - 23,411.62 - 23,411.62 0.0%Expenditures 1,025,000.00 1,240,600.00 - 1,240,600.00 215,600.00 25,000.00 240,600.00 1,000,000 19.4% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 1,025,000.00 1,240,600.00 - 1,240,600.00 215,600.00 25,000.00 240,600.00 19.4% Addition to/(use of) reserves (1,025,000.00) (1,240,600.00) - (1,240,600.00) (192,188.38) (25,000.00) (217,188.38)Beginning Fund Balance 1,782,759.17 1,782,759.17 1,782,759.17 1,782,759.17Ending Fund Balance 757,759.17 542,159.17 542,159.17 1,590,570.79 Page "5
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Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 226 Environmental Programs
Revenue - - - - 2,504.28 - 2,504.28 (2,504) 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - 2,504.28 - 2,504.28 0.0%
Expenditures 9,400.00 9,400.00 - 9,400.00 - - - 9,400 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 9,400.00 9,400.00 - 9,400.00 - - - 0.0% Addition to/(use of) reserves (9,400.00) (9,400.00) - (9,400.00) 2,504.28 - 2,504.28 Beginning Fund Balance 192,603.17 192,603.17 192,603.17 192,603.17 Ending Fund Balance 183,203.17 183,203.17 183,203.17 195,107.45 229 Fire DIF
Revenue 13,700.00 13,700.00 - 13,700.00 53,522.78 - 53,522.78 (39,823) 390.7% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 13,700.00 13,700.00 - 13,700.00 53,522.78 - 53,522.78 390.7% Expenditures - 4,203,134.70 - 4,203,134.70 919.80 567,115.56 568,035.36 3,635,099 13.5% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 4,203,134.70 - 4,203,134.70 919.80 567,115.56 568,035.36 13.5% Addition to/(use of) reserves 13,700.00 (4,189,434.70) - (4,189,434.70) 52,602.98 (567,115.56) (514,512.58) Beginning Fund Balance 4,117,478.10 4,117,478.10 4,117,478.10 4,117,478.10 Ending Fund Balance 4,131,178.10 (71,956.60) (71,956.60) 4,170,081.08 230 Long Range Development Plan (LRDP)
Revenue 2,300,000.00 6,189,883.09 - 6,189,883.09 - - 6,189,883 - 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 2,300,000.00 6,189,883.09 - 6,189,883.09 - - - 0.0% Expenditures - 6,247,285.57 - 6,247,285.57 33,098.02 5,721,029.32 5,754,127.34 493,158 92.1% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 6,247,285.57 - 6,247,285.57 33,098.02 5,721,029.32 5,754,127.34 92.1% Addition to/(use of) reserves 2,300,000.00 (57,402.48) - (57,402.48) (33,098.02) (5,721,029.32) (5,754,127.34) Beginning Fund Balance 57,402.48 57,402.48 57,402.48 57,402.48 Ending Fund Balance 2,357,402.48 (0.00) (0.00) 24,304.46 231 Developer Agreements
Revenue - - - - (65,412.63) - (65,412.63) 65,413 0.0%Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - - - (65,412.63) - (65,412.63) 0.0%Expenditures - 1,179,855.52 247,220.00 1,427,075.52 - 909,855.52 909,855.52 270,000 77.1% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 1,179,855.52 247,220.00 1,427,075.52 - 909,855.52 909,855.52 77.1% Addition to/(use of) reserves - (1,179,855.52) (247,220.00) (1,427,075.52) (65,412.63) (909,855.52) (975,268.15) Beginning Fund Balance 1,525,018.90 1,525,018.90 1,525,018.90 1,525,018.90 Ending Fund Balance 1,525,018.90 345,163.38 97,943.38 1,459,606.27 Page "6
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Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 232 County Fire DIF
Revenue - 849,514.34 - 849,514.34 - - - 849,514 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 849,514.34 - 849,514.34 - - - 0.0%
Expenditures - 550,097.40 - 550,097.40 - - - 550,097 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 550,097.40 - 550,097.40 - - - 0.0% Addition to/(use of) reserves 299,416.94 - - 299,416.94 - - - Beginning Fund Balance (299,416.94) (299,416.94) (299,416.94) (299,416.94) Ending Fund Balance - (299,416.94) - (299,416.94)
234 Storm Drain Facilities
Revenue 31,700.00 31,700.00 - 31,700.00 7,134.23 - 7,134.23 24,566 22.5% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 31,700.00 31,700.00 - 31,700.00 7,134.23 - 7,134.23 22.5% Expenditures - 738,908.60 - 738,908.60 36,649.20 51,769.48 88,418.68 650,490 12.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 738,908.60 - 738,908.60 36,649.20 51,769.48 88,418.68 12.0%Addition to/(use of) reserves 31,700.00 (707,208.60) - (707,208.60) (29,514.97) (51,769.48) (81,284.45) Beginning Fund Balance 564,780.75 564,780.75 564,780.75 564,780.75 Ending Fund Balance 596,480.75 (142,427.85) (142,427.85) 535,265.78 235 Bicycle & Pedestrian Facilities
Revenue 7,800.00 7,800.00 - 7,800.00 3,701.09 - 3,701.09 4,099 47.4% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 7,800.00 7,800.00 - 7,800.00 3,701.09 - 3,701.09 47.4% Expenditures - 426,329.00 - 426,329.00 42,164.80 369,039.20 411,204.00 15,125 96.5% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 426,329.00 - 426,329.00 42,164.80 369,039.20 411,204.00 96.5% Addition to/(use of) reserves 7,800.00 (418,529.00) - (418,529.00) (38,463.71) (369,039.20) (407,502.91) Beginning Fund Balance 290,916.87 290,916.87 290,916.87 290,916.87 Ending Fund Balance 298,716.87 (127,612.13) (127,612.13) 252,453.16 236 Misc Grants Library
Revenue - - 15,840.00 15,840.00 15,840.00 - 15,840.00 (15,840) 0.0%Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - - 15,840.00 15,840.00 15,840.00 - 15,840.00 0.0% Expenditures - 28,467.18 15,840.00 44,307.18 - 15,840.00 15,840.00 12,627 55.6% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 28,467.18 15,840.00 44,307.18 - 15,840.00 15,840.00 55.6% Addition to/(use of) reserves - (28,467.18) - (28,467.18) 15,840.00 (15,840.00) - Beginning Fund Balance 28,467.18 28,467.18 28,467.18 28,467.18Ending Fund Balance 28,467.18 - - 44,307.18 Page "7
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Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 237 Local Grants
Revenue - 7,500.00 - 7,500.00 - - - 7,500 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 7,500.00 - 7,500.00 - - - 0.0%
Expenditures - - - - - - - - 0.0%
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves 7,500.00 - - 7,500.00 - - - Beginning Fund Balance (7,500.00) (7,500.00) (7,500.00) (7,500.00) Ending Fund Balance - (7,500.00) - (7,500.00)
238 Non-Residential Affordable Housing DIF
Revenue 38,000.00 38,000.00 - 38,000.00 90.84 - 90.84 37,909 0.2% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 38,000.00 38,000.00 - 38,000.00 90.84 - 90.84 0.2% Expenditures - 69,125.00 - 69,125.00 - 54,000.00 54,000.00 15,125 78.1% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 69,125.00 - 69,125.00 - 54,000.00 54,000.00 78.1% Addition to/(use of) reserves 38,000.00 (31,125.00) - (31,125.00) 90.84 (54,000.00) (53,909.16) Beginning Fund Balance 6,986.01 6,986.01 6,986.01 6,986.01 Ending Fund Balance 44,986.01 (24,138.99) (24,138.99) 7,076.85 239 QUIMBY
Revenue 1,751,000.00 1,751,000.00 3,322,416.00 5,073,416.00 86,572.57 - 86,572.57 1,664,427 4.9% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 1,751,000.00 1,751,000.00 3,322,416.00 5,073,416.00 86,572.57 - 86,572.57 4.9%Expenditures 3,500,000.00 3,500,000.00 3,322,416.00 6,822,416.00 - - 3,500,000 - 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 3,500,000.00 3,500,000.00 3,322,416.00 6,822,416.00 - - - 0.0% Addition to/(use of) reserves (1,749,000.00) (1,749,000.00) - (1,749,000.00) 86,572.57 - 86,572.57Beginning Fund Balance 6,433,905.43 6,433,905.43 6,433,905.43 6,433,905.43 Ending Fund Balance 4,684,905.43 4,684,905.43 4,684,905.43 6,520,478.00 240 County Library DIF
Revenue - - 130,000.00 130,000.00 - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - 130,000.00 130,000.00 - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - 130,000.00 130,000.00 - - -Beginning Fund Balance - - - -Ending Fund Balance - - 130,000.00 - Page "8
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 301 State Dept of Parks and Recreation
Revenue - 927,952.00 - 927,952.00 - - - 927,952 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 927,952.00 - 927,952.00 - - - 0.0%
Expenditures - 927,952.00 - 927,952.00 - 177,952.00 177,952.00 750,000 19.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 927,952.00 - 927,952.00 - 177,952.00 177,952.00 19.2% Addition to/(use of) reserves - - - - - (177,952.00) (177,952.00) Beginning Fund Balance - - - -
Ending Fund Balance - - - -
302 Public Safety Fund COPS
Revenue 150,000.00 150,000.00 51,536.61 201,536.61 141,943.65 - 141,943.65 8,056 94.6% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 150,000.00 150,000.00 51,536.61 201,536.61 141,943.65 - 141,943.65 94.6% Expenditures 150,000.00 150,000.00 51,536.61 201,536.61 - - - 150,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 150,000.00 150,000.00 51,536.61 201,536.61 - - - 0.0% Addition to/(use of) reserves - - - - 141,943.65 - 141,943.65 Beginning Fund Balance - - - -Ending Fund Balance - - - 141,943.65 304 Solid Waste Fund Recycle
Revenue - 250,000.00 - 250,000.00 (5,456.00) - (5,456.00) 255,456 -2.2% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 250,000.00 - 250,000.00 (5,456.00) - (5,456.00) -2.2% Expenditures - 345,048.23 - 345,048.23 9,497.08 - 9,497.08 335,551 2.8% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 345,048.23 - 345,048.23 9,497.08 - 9,497.08 2.8%Addition to/(use of) reserves - (95,048.23) - (95,048.23) (14,953.08) - (14,953.08) Beginning Fund Balance 134,381.83 134,381.83 134,381.83 134,381.83 Ending Fund Balance 134,381.83 39,333.60 39,333.60 119,428.75 305 RSTP State Grant
Revenue - 565,314.79 - 565,314.79 - - - 565,315 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 565,314.79 - 565,314.79 - - - 0.0%
Expenditures - 10,150.46 - 10,150.46 - - - 10,150 0.0%
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 10,150.46 - 10,150.46 - - - 0.0%
Addition to/(use of) reserves - 555,164.33 - 555,164.33 - - -Beginning Fund Balance (420,350.11) (420,350.11) (420,350.11) (420,350.11) Ending Fund Balance (420,350.11) 134,814.22 134,814.22 (420,350.11) Page "9
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 306 LSTP
Revenue - 255,582.00 - 255,582.00 - - - 255,582 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 255,582.00 - 255,582.00 - - - 0.0%
Expenditures 125,267.00 407,868.82 - 407,868.82 277,553.82 - 277,553.82 130,315 68.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 125,267.00 407,868.82 - 407,868.82 277,553.82 - 277,553.82 68.0% Addition to/(use of) reserves (152,286.82) (125,267.00) - (152,286.82) (277,553.82) - (277,553.82) Beginning Fund Balance 154,165.50 154,165.50 154,165.50 154,165.50 Ending Fund Balance 1,878.68 28,898.50 1,878.68 (123,388.32) 308 STIP
Revenue - 5,975,136.73 - 5,975,136.73 5,960,331.60 - 5,960,331.60 14,805 99.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 5,975,136.73 - 5,975,136.73 5,960,331.60 - 5,960,331.60 99.8% Expenditures - 4,765,967.53 - 4,765,967.53 4,765,967.53 - 4,765,967.53 100.0% - Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 4,765,967.53 - 4,765,967.53 4,765,967.53 - 4,765,967.53 100.0% Addition to/(use of) reserves - 1,209,169.20 - 1,209,169.20 1,194,364.07 - 1,194,364.07 Beginning Fund Balance (1,198,784.54) (1,198,784.54) (1,198,784.54) (1,198,784.54) Ending Fund Balance (1,198,784.54) 10,384.66 10,384.66 (4,420.47) 310 CAL FIRE GRANT
Revenue - 760,451.35 - 760,451.35 - - - 760,451 0.0%Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 760,451.35 - 760,451.35 - - - 0.0%
Expenditures - 760,216.79 - 760,216.79 101,295.54 576,440.86 677,736.40 82,480 89.2%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 760,216.79 - 760,216.79 101,295.54 576,440.86 677,736.40 89.2% Addition to/(use of) reserves - 234.56 - 234.56 (101,295.54) (576,440.86) (677,736.40) Beginning Fund Balance (234.56) (234.56) (234.56) (234.56) Ending Fund Balance (234.56) (0.00) (0.00) (101,530.10) 311 Misc. Grants
Revenue - 235,507.79 - 235,507.79 - - - 235,508 0.0%Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 235,507.79 - 235,507.79 - - - 0.0%
Expenditures - 112,439.68 - 112,439.68 22,208.85 59,624.69 81,833.54 30,606 72.8%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 112,439.68 - 112,439.68 22,208.85 59,624.69 81,833.54 72.8%Addition to/(use of) reserves - 123,068.11 - 123,068.11 (22,208.85) (59,624.69) (81,833.54) Beginning Fund Balance (123,037.92) (123,037.92) (123,037.92) (123,037.92) Ending Fund Balance (123,037.92) 30.19 30.19 (145,246.77) Page "10
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 317 SSARP Grant
Revenue - - - - - - - - 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - - 0.0%
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
318 Active Transportation Program - State
Revenue - 1,847,042.52 - 1,847,042.52 - - - 1,847,043 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 1,847,042.52 - 1,847,042.52 - - - 0.0%
Expenditures - 83,499.25 - 83,499.25 83,499.25 - 83,499.25 100.0% - Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 83,499.25 - 83,499.25 83,499.25 - 83,499.25 100.0% Addition to/(use of) reserves - 1,763,543.27 - 1,763,543.27 (83,499.25) - (83,499.25) Beginning Fund Balance (1,763,543.27) (1,763,543.27) (1,763,543.27) (1,763,543.27) Ending Fund Balance (1,763,543.27) - - (1,847,042.52)
319 Housing & Community Development State Fund
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
320 Cal OES
Revenue - - - - - - - - 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - - 0.0%
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance 14,231.00 14,231.00 14,231.00 14,231.00Ending Fund Balance 14,231.00 14,231.00 14,231.00 14,231.00 Page "11
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 321 TIRCP
Revenue - 9,430,657.77 - 9,430,657.77 - - - 9,430,658 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 9,430,657.77 - 9,430,657.77 - - - 0.0%
Expenditures - 9,182,606.19 - 9,182,606.19 4,660,845.53 4,521,316.75 9,182,162.28 444 100.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 9,182,606.19 - 9,182,606.19 4,660,845.53 4,521,316.75 9,182,162.28 100.0% Addition to/(use of) reserves 248,051.58 - - 248,051.58 (4,660,845.53) (4,521,316.75) (9,182,162.28) Beginning Fund Balance (248,051.58) (248,051.58) (248,051.58) (248,051.58) Ending Fund Balance - (248,051.58) - (4,908,897.11)
322 MBHMP
Revenue - - - - - - - - #DIV/0!
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - #DIV/0!
Expenditures - - - - - 0.80 0.80 #DIV/0! (1)
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - 0.80 0.80 #DIV/0!
Addition to/(use of) reserves - - - - - (0.80) (0.80)Beginning Fund Balance - - - -Ending Fund Balance - - - - 323 Cal OES PSPS Grant
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
324 California Planning Program Grant
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -Ending Fund Balance - - - - Page "12
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 325 California State Library Grant
Revenue - 3,885,374.00 - 3,885,374.00 68,307.93 - 68,307.93 3,817,066 1.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 3,885,374.00 - 3,885,374.00 68,307.93 - 68,307.93 1.8% Expenditures - 3,885,374.00 - 3,885,374.00 68,307.93 521,908.07 590,216.00 3,295,158 15.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 3,885,374.00 - 3,885,374.00 68,307.93 521,908.07 590,216.00 15.2% Addition to/(use of) reserves - - - - - (521,908.07) (521,908.07) Beginning Fund Balance - - - -
Ending Fund Balance - - - -
401 HBP
Revenue 5,454,234.00 20,718,401.49 - 20,718,401.49 4,556,115.65 - 4,556,115.65 16,162,286 22.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 5,454,234.00 20,718,401.49 - 20,718,401.49 4,556,115.65 - 4,556,115.65 22.0% Expenditures 28,305.72 13,702,420.63 - 13,702,420.63 4,012,489.47 8,969,172.39 12,981,661.86 720,759 94.7% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 28,305.72 13,702,420.63 - 13,702,420.63 4,012,489.47 8,969,172.39 12,981,661.86 94.7%Addition to/(use of) reserves 5,425,928.28 7,015,980.86 - 7,015,980.86 543,626.18 (8,969,172.39) (8,425,546.21) Beginning Fund Balance (1,590,052.52) (1,590,052.52) (1,590,052.52) (1,590,052.52) Ending Fund Balance 3,835,875.76 5,425,928.34 5,425,928.34 (1,046,426.34) 402 CDBG
Revenue 320,925.00 740,373.75 - 740,373.75 - - - 740,374 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 320,925.00 740,373.75 - 740,373.75 - - - 0.0% Expenditures 77,638.00 705,688.75 - 705,688.75 44,489.73 273,678.87 318,168.60 387,520 45.1% Transfers Out to Other Funds 34,685.00 34,685.00 - 34,685.00 1,188.72 - 1,188.72 3.4%Total Expenditures 112,323.00 740,373.75 - 740,373.75 45,678.45 273,678.87 319,357.32 43.1% Addition to/(use of) reserves 208,602.00 - - - (45,678.45) (273,678.87) (319,357.32) Beginning Fund Balance 3,509.19 3,509.19 3,509.19 3,509.19 Ending Fund Balance 212,111.19 3,509.19 3,509.19 (42,169.26) 409 OTS
Revenue - 64,429.00 - 64,429.00 - - - 64,429 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 64,429.00 - 64,429.00 - - - 0.0%
Expenditures - 64,429.00 - 64,429.00 - 57,742.00 57,742.00 6,687 89.6%Transfers Out to Other Funds - - - - - - - 0.0% Total Expenditures - 64,429.00 - 64,429.00 - 57,742.00 57,742.00 89.6% Addition to/(use of) reserves - - - - - (57,742.00) (57,742.00)Beginning Fund Balance - - - - Ending Fund Balance - - - -
Page "13
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 417 HSIP Hwy Safety Imp.
Revenue - 2,748,855.63 - 2,748,855.63 - - - 2,748,856 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 2,748,855.63 - 2,748,855.63 - - - 0.0%
Expenditures - 2,739,500.00 - 2,739,500.00 - 2,607,919.86 2,607,919.86 131,580 95.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 2,739,500.00 - 2,739,500.00 - 2,607,919.86 2,607,919.86 95.2% Addition to/(use of) reserves 9,355.63 - - 9,355.63 - (2,607,919.86) (2,607,919.86) Beginning Fund Balance (3,719.63) (3,719.63) (3,719.63) (3,719.63) Ending Fund Balance 5,636.00 (3,719.63) 5,636.00 (3,719.63) 418 Active Trans Prog-Federal
Revenue - 15,282,565.50 - 15,282,565.50 - - - 15,282,566 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 15,282,565.50 - 15,282,565.50 - - - 0.0% Expenditures - 15,258,985.96 - 15,258,985.96 22,158.20 12,600,155.08 12,622,313.28 2,636,673 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 15,258,985.96 - 15,258,985.96 22,158.20 12,600,155.08 12,622,313.28 0.0% Addition to/(use of) reserves - 23,579.54 - 23,579.54 (22,158.20) (12,600,155.08) (12,622,313.28) Beginning Fund Balance (23,579.54) (23,579.54) (23,579.54) (23,579.54) Ending Fund Balance (23,579.54) (0.00) (0.00) (45,737.74) 419 TIGER
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
420 FHWA - FEMA Reimb
Revenue - 275,246.00 - 275,246.00 - - - 275,246 0.0%Transfers In From Other Funds - - - - - - - 0.0% Total Revenue - 275,246.00 - 275,246.00 - - - 0.0%
Expenditures - 275,246.00 - 275,246.00 - - - 275,246 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 275,246.00 - 275,246.00 - - - 0.0% Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance 58,107.00 58,107.00 58,107.00 58,107.00Ending Fund Balance 58,107.00 58,107.00 58,107.00 58,107.00 Page "14
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 421 Hazard Mitigation Grant Program
Revenue - 1,124,181.10 - 1,124,181.10 - - - 1,124,181 0.0% Transfers In From Other Funds - 12,074.39 - 12,074.39 12,074.39 - 12,074.39 100.0% Total Revenue - 1,136,255.49 - 1,136,255.49 12,074.39 - 12,074.39 1.1% Expenditures - 1,100,032.32 - 1,100,032.32 - - - 1,100,032 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 1,100,032.32 - 1,100,032.32 - - - 0.0% Addition to/(use of) reserves 36,223.17 - - 36,223.17 12,074.39 - 12,074.39 Beginning Fund Balance (12,074.39) (12,074.39) (12,074.39) (12,074.39) Ending Fund Balance 24,148.78 (12,074.39) 24,148.78 -
423 Coronavirus State & Local Fiscal Recovery Funds
Revenue - - - - - - - - 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -Ending Fund Balance - - - - 424 Community Project Funding HMGP
Revenue - 3,000,000.00 - 3,000,000.00 - - 3,000,000 - 0.0% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 3,000,000.00 - 3,000,000.00 - - - 0.0%
Expenditures - 3,000,000.00 - 3,000,000.00 - - 3,000,000 - 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 3,000,000.00 - 3,000,000.00 - - - 0.0% Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -Ending Fund Balance - - - - 425 United State Dept of Agriculture
Revenue - 998,206.36 - 998,206.36 7,771.37 - 7,771.37 990,435 0.8% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - 998,206.36 - 998,206.36 7,771.37 - 7,771.37 0.8% Expenditures - 998,206.36 - 998,206.36 33,037.07 368,656.21 401,693.28 596,513 40.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - 998,206.36 - 998,206.36 33,037.07 368,656.21 401,693.28 40.2% Addition to/(use of) reserves - - - - (25,265.70) (368,656.21) (393,921.91)Beginning Fund Balance - - - -Ending Fund Balance - - - (25,265.70) Page "15
DRAFT
300
City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
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Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 501 Library Services
Revenue 651,800.00 651,800.00 - 651,800.00 235,805.53 - 235,805.53 415,994 36.2% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 651,800.00 651,800.00 - 651,800.00 235,805.53 - 235,805.53 36.2% Expenditures 927,227.90 1,107,227.90 - 1,107,227.90 409,078.35 8,424.04 417,502.39 689,726 37.7% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 927,227.90 1,107,227.90 - 1,107,227.90 409,078.35 8,424.04 417,502.39 37.7% Addition to/(use of) reserves (455,427.90) (275,427.90) - (455,427.90) (173,272.82) (8,424.04) (181,696.86) Beginning Fund Balance 551,480.20 551,480.20 551,480.20 551,480.20 Ending Fund Balance 96,052.30 276,052.30 96,052.30 378,207.38 502 Street Lighting
Revenue 311,800.00 311,800.00 - 311,800.00 187,537.49 - 187,537.49 124,263 60.1% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 311,800.00 311,800.00 - 311,800.00 187,537.49 - 187,537.49 60.1% Expenditures 550,500.00 550,500.00 - 550,500.00 121,651.73 154,832.62 276,484.35 274,016 50.2% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 550,500.00 550,500.00 - 550,500.00 121,651.73 154,832.62 276,484.35 50.2% Addition to/(use of) reserves (238,700.00) (238,700.00) - (238,700.00) 65,885.76 (154,832.62) (88,946.86) Beginning Fund Balance 343,430.39 343,430.39 343,430.39 343,430.39 Ending Fund Balance 104,730.39 104,730.39 104,730.39 409,316.15 503 PEG
Revenue 60,000.00 60,000.00 - 60,000.00 15,355.01 - 15,355.01 44,645 25.6% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 60,000.00 60,000.00 - 60,000.00 15,355.01 - 15,355.01 25.6% Expenditures 60,000.00 60,000.00 - 60,000.00 32,052.95 583.35 32,636.30 27,364 54.4% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 60,000.00 60,000.00 - 60,000.00 32,052.95 583.35 32,636.30 54.4%Addition to/(use of) reserves - - - - (16,697.94) (583.35) (17,281.29) Beginning Fund Balance 300,371.32 300,371.32 300,371.32 300,371.32 Ending Fund Balance 300,371.32 300,371.32 300,371.32 283,673.38 504 CASp Cert and Training
Revenue - - - - 4,114.23 - 4,114.23 (4,114) 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - 4,114.23 - 4,114.23 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - 4,114.23 - 4,114.23 Beginning Fund Balance 59,052.01 59,052.01 59,052.01 59,052.01Ending Fund Balance 59,052.01 59,052.01 59,052.01 63,166.24 Page "16
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
bb
Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 605 RDA Successor-NonHousing
Revenue 1,061,826.00 1,061,826.00 - 1,061,826.00 492,118.16 - 492,118.16 569,708 46.3% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 1,061,826.00 1,061,826.00 - 1,061,826.00 492,118.16 - 492,118.16 46.3% Expenditures 1,148,355.00 1,148,355.00 - 1,148,355.00 738,290.00 - 738,290.00 410,065 64.3% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 1,148,355.00 1,148,355.00 - 1,148,355.00 738,290.00 - 738,290.00 64.3% Addition to/(use of) reserves (86,529.00) (86,529.00) - (86,529.00) (246,171.84) - (246,171.84) Beginning Fund Balance (10,272,399.44) (10,272,399.44) (10,272,399.44) (10,272,399.44) Ending Fund Balance (10,358,928.44) (10,358,928.44) (10,358,928.44) (10,518,571.28) 608 iBank
Revenue - - - - - - - - 0.0%
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
609 Lease Revenue Bond Proceeds
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures 8,928,755.00 19,448,355.25 - 19,448,355.25 269,101.80 1,273,598.20 1,542,700.00 17,905,655 7.9% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 8,928,755.00 19,448,355.25 - 19,448,355.25 269,101.80 1,273,598.20 1,542,700.00 7.9% Addition to/(use of) reserves (8,928,755.00) (19,448,355.25) - (19,448,355.25) (269,101.80) (1,273,598.20) (1,542,700.00) Beginning Fund Balance 19,649,343.39 19,649,343.39 19,649,343.39 19,649,343.39 Ending Fund Balance 10,720,588.39 200,988.14 200,988.14 19,380,241.59 610 Sales Tax Revenue Bond Proceeds
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures 16,270,202.76 15,627,163.37 - 15,627,163.37 84,202.90 13,276,401.36 13,360,604.26 2,266,559 85.5% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 16,270,202.76 15,627,163.37 - 15,627,163.37 84,202.90 13,276,401.36 13,360,604.26 85.5%Addition to/(use of) reserves (16,270,202.76) (15,627,163.37) - (15,627,163.37) (84,202.90) (13,276,401.36) (13,360,604.26)Beginning Fund Balance 15,795,458.42 15,795,458.42 15,795,458.42 15,795,458.42 Ending Fund Balance (474,744.34) 168,295.05 168,295.05 15,711,255.52 Page "17
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City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
bb
Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget 701 Comstock Plover Endmnt
Revenue 7,000.00 7,000.00 - 7,000.00 2,129.08 - 2,129.08 4,871 30.4% Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue 7,000.00 7,000.00 - 7,000.00 2,129.08 - 2,129.08 30.4% Expenditures 7,000.00 7,000.00 - 7,000.00 - - - 7,000 0.0% Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures 7,000.00 7,000.00 - 7,000.00 - - - 0.0% Addition to/(use of) reserves - - - - 2,129.08 - 2,129.08 Beginning Fund Balance - - - -
Ending Fund Balance - - - 2,129.08
702 Section 115 Trust - Pension
Revenue - - - - - - - - 0.0%
Transfers In From Other Funds - 100,000.00 - 100,000.00 100,000.00 - 100,000.00 100.0% Total Revenue - 100,000.00 - 100,000.00 100,000.00 - 100,000.00 100.0% Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - 100,000.00 - 100,000.00 100,000.00 - 100,000.00 Beginning Fund Balance 197,989.38 197,989.38 197,989.38 197,989.38 Ending Fund Balance 197,989.38 297,989.38 297,989.38 297,989.38 703 Section 115 Trust - OPEB
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - 300,000.00 - 300,000.00 300,000.00 - 300,000.00 100.0% Total Revenue - 300,000.00 - 300,000.00 300,000.00 - 300,000.00 100.0% Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - 300,000.00 - 300,000.00 300,000.00 - 300,000.00 Beginning Fund Balance 388,408.56 388,408.56 388,408.56 388,408.56 Ending Fund Balance 388,408.56 688,408.56 688,408.56 688,408.56 801 Developer Deposit
Revenue - - - - - - - 0.0% -
Transfers In From Other Funds - - - - - - - 0.0%
Total Revenue - - - - - - - 0.0%
Expenditures - - - - - - - 0.0% -
Transfers Out to Other Funds - - - - - - - 0.0%
Total Expenditures - - - - - - - 0.0%
Addition to/(use of) reserves - - - - - - -
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
Page "18
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303
City of Goleta
Interim Statement of Revenues and Expenditures - Summary by Fund For the Quarter Ended December 31, 2025
Attachment 3
bb
Description Original Budget c Current Budget d Budget Requests e Proposed Budget f YTD Actual Encum- brances Totals Remaining Budget Balance Percent of Current Budget
TOTAL FOR ALL FUNDS
Revenue 75,767,835.77 150,014,321.35 3,611,611.39 153,625,932.74 36,684,158.39 36,684,158.39 56,305,914 24.5% Transfers In From Other Funds 565,635.00 977,709.39 - 977,709.39 413,263.11 413,263.11 42.3% Total Revenue 76,333,470.77 150,992,030.74 3,611,611.39 154,603,642.13 37,097,421.50 37,097,421.50 24.6% Expenditures 100,268,192.48 226,531,084.65 3,770,873.16 230,301,957.81 46,934,046.01 88,894,015.85 135,828,061.86 50,128,413 60.0% Transfers Out to Other Funds 565,635.00 977,709.39 - 977,709.39 413,263.11 - 413,263.11 42.3% Total Expenditures 100,833,827.48 227,508,794.04 3,770,873.16 231,279,667.20 47,347,309.12 88,894,015.85 136,241,324.97 59.9% Addition to/(use of) reserves (24,500,356.71) (76,516,763.30) (159,261.77) (76,676,025.07) (10,249,887.62) 88,894,015.85 (99,143,903.47) Beginning Fund Balance 102,650,891.60 102,650,891.60 102,650,891.60 102,650,891.60 Ending Fund Balance 26,134,128.30 78,150,534.89 25,974,866.53 92,401,003.98 Page "19
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304
ATTACHMENT 4
Capital Improvement Program (CIP) Expenditure Summary
DRAFT 305
City of Goleta
Capital Improvement Program (CIP) Expenditure Summary
For the Quarter Ended December 31, 2025
Attachment 4
Project No. & Description Current Budget Activity Encumbrances Remaining Budget
9002 Ekwill Street & Fowler Extension $ 27,722,843 $ 6,912,843 $ 18,952,788 $ 1,857,211 9006 Capital Improvement Projects - Neighborhood Srvs $ 35,168,469 $ 144,699 $ 28,637,992 $ 6,385,778 9007 San Jose Creek Bike Path - Middle Segment $ 56,071 $ - $ 17,579 $ 38,493 9024 Ellwood Mesa $ 1,547 $ - $ - $ 1,547
9025 Fire Station No. 10 $ 5,008,107 $ 920 $ 567,116 $ 4,440,072 9027 101 Overpass $ 47,803 $ - $ 6,904 $ 40,899
9031 Old Town Sidewalk Improvement $ 25,245 $ - $ - $ 25,245 9033 Hollister Avenue Bridge Replacement (SJC Phase
II) $ 17,465,663 $ 4,867,022 $ 10,804,067 $ 1,794,574
9042 Storke Road Widening Phelps Road to City Limits $ 383,716 $ - $ - $ 383,716 9053 Cathedral Oaks Cribwall Interim Repair $ 19,036,009 $ 148,516 $ 420,057 $ 18,467,436 9062 Storke Road Medians $ 646,074 $ - $ - $ 646,074
9063 Evergreen Park Restroom $ 258,506 $ - $ - $ 258,506 9065 Reclaimed Water Service to Bella Vista Park $ 204,141 $ - $ - $ 204,141 9067 Goleta Community Center Seismic Upgrades $ 1,112,107 $ 12,074 $ - $ 1,100,032 9071 Improvements to Athletic Field @ GCC $ 27,918 $ - $ - $ 27,918 9074 Stow Grove Park Master Plan & Renovation $ 5,272,461 $ 33,013 $ 288,922 $ 4,950,527 9078 Rancho La Patera Improvements $ 648,304 $ - $ - $ 648,304 9079 Goleta Train Depot & S. La Patera Improvements $ 15,454,345 $ 4,739,546 $ 10,741,544 $ (26,745) * 9083 Signal Upgrades $ 3,162,632 $ 16,711 $ 2,818,551 $ 327,370 9084 Community Garden $ 413,020 $ - $ 374,120 $ 38,900
9085 Old Town Goleta Drainage Study $ 419,000 $ - $ - $ 419,000 9086 Vision Zero Plan $ 104,398 $ - $ - $ 104,398
9093 San Miguel Park Improvements $ 575,000 $ - $ - $ 575,000 9094 Santa Barbara Shores Park Improvements $ 305,000 $ - $ - $ 305,000 9099 Crosswalk at Calle Real @ Fairview $ 6,346 $ - $ 464 $ 5,882 9101 City Hall Purchase & Improvements $ 539,878 $ 16,398 $ 108,992 $ 414,488 9106 Phelps Ditch Flood Control Channel Trash Control $ 50,000 $ - $ - $ 50,000 9107 Old Town S Fairview Av High Flow Trash Capture D $ 658,500 $ 21,468 $ 51,667 $ 585,365 9108 Winchester II Park $ 81,929 $ - $ - $ 81,929
9110 Hollister Ave Class 1 Bike Path Lighting $ 386,043 $ - $ - $ 386,043 9111 Jonny D. Wallis Park Phase 2 - Splash Pad $ 605,276 $ 42,746 $ 562,529 $ 1 9112 Ellwood Mesa/Sperling Preserve Open Space Plan $ 316,331 $ 2,834 $ 128,779 $ 184,718 9113 Mathilda Park Improvements $ 660,909 $ 2,489 $ 612,542 $ 45,878 9114 Hollister Ave Old Town Interim Striping Project $ 2,935 $ - $ 2,980 $ (45) * 9115 Public Works Corp Yard Repairs $ 70,321 $ - $ - $ 70,321 9116 Pickleball Courts $ 100,000 $ - $ - $ 100,000
9117 San Jose Creek Channel Fish Passage Modification $ 974,752 $ 71,074 $ 177,002 $ 726,675 9118 Ellwood Coastal Trails & Habitat Restoration $ 85,511 $ 22,209 $ 59,625 $ 3,677 9119 Ellwood Beach Drive Drainage $ 133,553 $ 24,043 $ 92,623 $ 16,887 9121 Goleta Community Center ADA Improvements $ 4,443,840 $ - $ 669,667 $ 3,774,173 9126 Pickleball Entry/Waiting Area at GCC $ 171,651 $ - $ 14,537 $ 157,114 9127 Goleta Comunity Center Campus Renovation $ 364,032 $ 57,445 $ 139,411 $ 167,176 9130 Goleta Library ADA and Building Refresh $ 7,039,760 $ 97,700 $ 824,588 $ 6,117,472 9131 Historic Train Station Preservation $ 49,200 $ - $ - $ 49,200 9901 MIS/ERP System Implementation $ 235,370 $ - $ - $ 235,370 Grand Total $ 150,494,514 $17,233,749 $ 77,075,045 $ 56,185,720 *Project budget and encumbrances are currently under review DRAFT 306
RESOLUTION NO. 26-___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GOLETA, CALIFORNIA, AMENDING THE CITY OF GOLETA
OPERATING AND CIP BUDGET FOR FISCAL YEAR 2025/26.
WHEREAS, the City Council of the City of Goleta adopted the Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2025/26 on June 17, 2025; and
WHEREAS, the City Manager has proposed a budget adjustment as described in the Council report dated February 17, 2026 for Fiscal Year 2025/26 based on the determination by the City Manager that this adjustment is essential to the City’s operations; and
WHEREAS, the City Council has reviewed the proposed budget adjustments for the Second Quarter Ended December 31, 2025 and does hereby find the recommendation to be necessary and in the City’s best interest; and WHEREAS, Section 2.1 of the City of Goleta Personnel Rules specifies that the Personnel Officer shall recommend and maintain a
classification/compensation plan for all positions in the City service; and WHEREAS, on December 16, 2025, the City Council adopted most recent said recommended authorized positions, salary schedule and appropriations for the City of Goleta Operating and CIP Budget for Fiscal Year 2025/26; and WHEREAS, the City Council has reviewed the proposed amended authorized positions and budget adjustments for Fiscal Year 2025/26, and does hereby find the recommendation to be necessary for the City’s best interest.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF GOLETA AS FOLLOWS:
SECTION 1.
The City of Goleta Operating and CIP Budget for Fiscal Year 2025/26 is hereby amended as follows as per Exhibit A to this resolution.
SECTION 2.
The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.
DRAFT 307
PASSED, APPROVED, AND ADOPTED this 17th day of February, 2026.
__________________________
PAULA PEROTTE
MAYOR
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________ DEBORAH S. LOPEZ ISAAC ROSEN
CITY CLERK CITY ATTORNEY
DRAFT 308
STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.
CITY OF GOLETA )
I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 26-___ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 17th day of February, 2026, by the following vote of the Council:
AYES:
NOES:
ABSENT:
(SEAL)
_________________________
DEBORAH S. LOPEZ
CITY CLERK
DRAFT 309
Schedule of FY 2025/26
2nd QTR Adjustments - Revenues
Attachment 5 - Exhibit A
Program/Project
Name Fund Proj Account Code Requested Amount Account Name FY 2025/26
Current
Budget
FY 2025/26
Actuals
FY 2025/26
Budget
Balance
Type of
Request
FY 2025/26
Amended Budget
FY 2025/26
Adjusted Budget
Balance
Goleta Library 101 2100 101-20-2100-46003 1,000.00 Donations 64,000.00 34,075.02 29,924.98 New 65,000.00 30,924.98Street Maintenance 101 5800 101-50-5800-45400 68,597.50 Interfund Reimbursements - 112,172.50 (112,172.50) Cleanup 68,597.50 (43,575.00) Non-Departmental 205 8500 205-80-8500-45400 14,263.05 Interfund Reimbursements - - Cleanup - 14,263.05 14,263.05Goleta Library 208 2100 208-20-2100-44702 12,996.17 County Per Capita 841,881.83 841,881.83 - Cleanup 854,878.00 854,878.00 Buellton Library 209 2200 209-20-2200-44702 (0.05) County Per Capita 96,238.05 96,238.05 - Cleanup 96,238.00 96,238.00Buellton Library 209 2200 209-20-2200-44706 (2,153.31) County Additional 73,930.31 73,930.31 - Cleanup 71,777.00 71,777.00Solvang Library 210 2300 210-20-2300-44702 (0.05) County Per Capita 96,238.05 96,238.05 - Cleanup 96,238.00 96,238.00Solvang Library 210 2300 210-20-2300-44706 (2,884.53) County Additional 99,035.53 99,035.53 - Cleanup 96,151.00 96,151.00Goleta Library 236 2100 236-20-2100-44701 15,840.00 Grant Proceeds - Other Agencies 15,840.00 - (15,840.00) New 15,840.00 - Non-Departmental 239 8500 239-80-8500-40501 3,322,416.00 DIF - Quimby 1,751,000.00 - 1,751,000.00 New 5,073,416.00 5,073,416.00 Non-Departmental 240 8500 240-80-8500-40511 130,000.00 DIF - Facilities - Library - - - Cleanup 130,000.00 130,000.00 Non-Departmental 302 8500 302-80-8500-44400 51,536.61 Grant Proceeds - State 150,000.00 141,943.65 8,056.35 Cleanup 201,536.61 59,592.96 Total 3,611,611.39 $
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310
Schedule of FY 2025/26
2nd QTR Adjustments - Expenditures
Attachment 5 - Exhibit A
Program/Project
Name Fund Department Program Account Code
Appropriation/
Transfer
Requested
Amount
Account
Name
FY 2025/26
Current Budget
FY 2025/26
Actuals
FY 2025/26
Encumbrance
FY 2025/26
Budget
Balance
Type of
Request
FY 2025/26
Amended
Budget
FY 2025/26
Adjusted Budget
Balance
Frequency
Information Technology 101 18 General Services 1820 Information Technology 101-18-1820-51200 50,000.00 Professional Services 245,250.00 134,629.19 129,230.00 (18,609.19) Cleanup 295,250.00 31,390.81 One-Time Goleta Library 101 20 Library Services 2100 Goleta Library 101-20-2100-51035 1,000.00 Books & Subscriptions 100,000.00 24,396.50 68,227.82 7,375.68 New 101,000.00 8,375.68 One-Time Street Maintenance 101 50 Public Works 5800 Street Maintenance 101-50-5800-51073 68,597.50 MaintenancePavement Rehab
9,672,103.10 5,282,399.16 3,921,959.56 467,744.38 Cleanup 9,740,700.60 536,341.88 One-Time City Hall Purchase & Improvements 101 90 Capital Improvement 9101 City Hall Purchase & Improvements 101-90-9101-57050 (9.23) Land Acquisition 9.23 - - 9.23 Transfer - - One-Time City Hall Purchase & Improvements 101 90 Capital Improvement 9101 City Hall Purchase & Improvements 101-90-9101-57070 (108,992.01) Design 125,389.83 16,397.82 108,992.01 - Transfer 16,397.82 (108,992.01) One-Time City Hall Purchase & Improvements 101 90 Capital Improvement 9101 City Hall Purchase & Improvements 101-90-9101-57071 (204,197.47) Construction 204,197.47 - - 204,197.47 Transfer - - One-Time City Hall Elevator ADA and Tenant Improvement Project 101 90 Capital Improvement 9137 CITY HALL ELEVATOR ADA AND TENANT IMPROVEMENT PROJECT 101-90-9137-57070 250,000.00 Design - - - - Transfer 250,000.00 250,000.00 One-Time City Hall Elevator ADA and Tenant Improvement Project 101 90 Capital Improvement 9137 CITY HALL ELEVATOR ADA AND TENANT IMPROVEMENT PROJECT 101-90-9137-57071 63,198.71 Construction - - - - Transfer 63,198.71 63,198.71 One-Time Ekwill Street & Fowler Extension 205 90 Capital Improvement 9002 Ekwill Street & Fowler Extension 205-90-9002-57071 14,263.05 Construction 369,422.93 - 310,994.41 58,428.52 Cleanup 383,685.98 72,691.57 One-Time City Hall Purchase & Improvements 222 90 Capital Improvement 9101 City Hall Purchase & Improvements 222-90-9101-57071 (42,279.00) Construction 42,279.00 - - 42,279.00 Transfer - - One-Time City Hall Elevator ADA and Tenant Improvement Project 222 90 Capital Improvement 9137 CITY HALL ELEVATOR ADA AND TENANT IMPROVEMENT PROJECT 222-90-9137-57071 42,279.00 Construction - - - - Transfer 42,279.00 42,279.00 One-Time City Hall Purchase & Improvements 224 90 Capital Improvement 9101 City Hall Purchase & Improvements 224-90-9101-57050 (58,744.54) Land Acquisition 70,281.48 - - 70,281.48 Transfer 11,536.94 11,536.94 One-Time City Hall Purchase & Improvements 224 90 Capital Improvement 9101 City Hall Purchase & Improvements 224-90-9101-57071 (97,721.00) Construction 97,721.00 - - 97,721.00 Transfer - - One-Time City Hall Elevator ADA and Tenant Improvement Project 224 90 Capital Improvement 9137 CITY HALL ELEVATOR ADA AND TENANT IMPROVEMENT PROJECT 224-90-9137-57071 156,465.54 Construction - - - - Transfer 156,465.54 156,465.54 One-Time Storke Road Widening Phelps Road to City Limits 231 90 Capital Improvement 9042 Storke Road Widening Phelps Road to City Limits 231-90-9042-57070 247,220.00 Design - - - - Cleanup 247,220.00 247,220.00 One-Time Goleta Library 236 20 Library Services 2100 Goleta Library 236-20-2100-51035 15,840.00 Books & Subscriptions 8.86 - 15,840.00 (15,831.14) New 15,848.86 8.86 One-Time Heritage Ridge Park 239 90 Capital Improvement 9141 HERITAGE RIDGE PARK (DEVELOPER BUILT CITY PROJECT) 239-90-9141-57071 3,322,416.00 Construction - - - - New 3,322,416.00 3,322,416.00 One-Time Police Services 302 70 Police Services 7100 Police Services 302-70-7100-51305 51,536.61 Contract
Services - Law
Enforcement
150,000.00 - - 150,000.00 Cleanup 201,536.61 201,536.61 One-Time Total $ 3,770,873.16
DRAFT
311
ATTACHMENT 6:
Fiscal Year 2025/26 Second Quarter
Financial Review Presentation
DRAFT 312
ITEM IV:
Monthly Investment Transaction
Report (December) – Quarterly
Review (Draft)
313
Agenda Item x.X
CPMS CONSENT CALENDAR
Meeting Date: February 17, 2026
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Ryan Schwarz, Accountant
SUBJECT: Acceptance of the December 2025 Investment Transaction Report RECOMMENDATION:
Accept the investment transaction report for the month of December 2025.
BACKGROUND:
Transmitted herewith is the investment transaction report for the month of December 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 December 31, 2025, the City‘s pooled investment portfolio totaled $72,239,414.11. T
DRAFT
he City’s weighted average yield in December was 3.865%. 314
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 December 31, 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 benchmarks 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 December 31, 2025, LAIF’s apportionment rate was at 4.09%, 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 4.03% at the time of preparing this report.
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Interest Rate
2-Year Interest Yield Comparison
CITY PORTFOLIO
DRAFT
LAIF 1 YR US TREASURY NOTE 2 YR US TREASURY NOTE
315
In the current interest rate environment, the City’s interest earnings 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 December 10th, the Federal Open Market Committee (FOMC) cut the Federal Funds Rate by 25 basis points to a target range of 3.50% and 3.75%. At the time of this report, the next FOMC meeting was scheduled for March 17th – March 18th, 2026.
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 December 2025 Investment Transaction Report on February 9th, 2026.
FISCAL IMPACTS:
As of December 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 – September 2025
2. Pooled Cash Report for the Period Ending September 30, 2025
3. Balance Sheets (Unaudited) for the Quarter Ending September 30, 2025 DRAFT 316
ATTACHMENT 1:
Investment Transaction Report – December 2025
DRAFT 317
Attachment 1
INVESTMENT ACTIVITY INVESTMENT INCOME
PURCHASES OR DEPOSITS POOLED INVESTMENTS
Interest Earned on Investments 1,497,224.09 $
Total
Total - $
SALES, MATURITIES, CALLS OR WITHDRAWALS
Total - $
ACTIVITY TOTAL $ INCOME TOTAL 1,497,224.09 - $
City of Goleta
Investment Activity and Interest Report
Investment Transaction Report - December 2025
DRAFT 318
Attachment 1
ENDING BALANCE AS OF NOVEMBER 30, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 3,052,986.03 $ 3,052,986.03 $ 4.273% 0.000% 1 Money Market Accounts 10,521,525.52 10,521,525.52 $ 14.725% 4.000% 1 (1) Local Agency Investment Funds 46,893,956.08 $ 65.628% 4.251% 1 46,984,441.77 (2) Certificates of Deposit 5,437,794.61 5,404,000.00 $ 7.563% 3.770% 1742 United States Treasury Bill 5,581,575.43 5,621,216.50 $ 7.811% 4.250% 1315 POOLED INVESTMENTS SUBTOTAL $ 71,617,964.43 71,454,043.06 $ 100.000% 3.996% 228.962 Held by Fiscal Agent (US Bank - PARS) 503,500.00 $ 622,348.91 $ 1 Held by Fiscal Agent (BNY Mellon) 37,990,782.58 37,990,782.58 $ 1 HELD BY FISCAL AGENT SUBTOTAL $ 38,613,131.49 38,494,282.58 Totals 109,948,325.64 $ 110,231,095.92 $
Total Cash and Investments 109,948,325.64 $
NET CASH AND INVESTMENT ACTIVITY FOR DECEMBER 2025
$ 904,446.29
ENDING BALANCE AS OF DECEMBER 31, 2025
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 2,761,156.85 $ 2,761,156.85 $ 3.822% 0.000% 1 Money Market Accounts (1) 11,598,725.75 11,598,725.75 16.056% 4.000% 1 Local Agency Investment Funds (2) 46,893,956.08 46,996,254.45 64.915% 4.025% 1 Certificates of Deposit 5,404,000.00 5,437,233.47 7.481% 3.770% 1742 United States Treasury Bill $ 5,581,575.43 5,616,735.00 7.726% 4.250% 1315 POOLED INVESTMENTS SUBTOTAL $ 72,239,414.11 $ 72,410,105.52 100.000% 3.865% 232.738 Held by Fiscal Agent (US Bank - PARS) $ 503,500.00 $ 1,023,434.49 1 Held by Fiscal Agent (BNY Mellon) 38,109,857.82 38,109,857.82 1 HELD BY FISCAL AGENT SUBTOTAL $ 38,613,357.82 $ 39,133,292.31 Totals $ 111,543,397.83 110,852,771.93 $
Total Cash and Investments $ 110,852,771.93
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 - December 2025
DRAFT 319
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% 1,939,787.33 1,939,787.33 1,939,787.33COMMUNITY WEST BANK GENERAL REV ACCT 1 0 0.000% 189,287.67 189,287.67 189,287.67COMMUNITY WEST BANK PAYROLL CHKING ACCT 1 0 0.000% 395,922.21 395,922.21 395,922.21PERSHING - SAFE KEEPING ACCT 0 0.000% 236,159.64 236,159.64 236,159.64 Subtotal, Checking Accounts 1 0.000% 0.000% 2,761,156.85 $ 2,761,156.85 $ 2,761,156.85 $
MONEY MARKET ACCOUNTS
COMMUNITY WEST BANK MMA - - 1 4.000% 4.0000% 11,598,725.75 11,598,725.75 11,598,725.75 Subtotal, MMA Account 1 4.000% 4.0000% 11,598,725.75 $ 11,598,725.75 $ 11,598,725.75 $
LOCAL AGENCY INVESTMENT FUND
LOCAL AGENCY INVESTMENT FUND - - 1 4.025% 4.025% 46,893,956.08 46,893,956.08 46,996,254.45 Subtotal, LAIF 4.025% 4.025% 46,893,956.08 1 $ 46,893,956.08 $ 46,996,254.45 $
CERTIFICATES OF DEPOSIT
ALLY BK SANDY UTAH CRF ACT/365 6/2/2022 6/2/2027 1,826 3.100% 3.100% 249,000.00 249,000.00 248,347.62 02007GSH7 TOYOTA FINANCIAL SAVINGS BANK HEND NV 10/14/2021 10/14/2026 1,826 1.050% 1.050% 247,000.00 247,000.00 242,181.03 89235MLU3 UBS BANK USA SALT LAKE CITY UT 10/27/2021 10/27/2026 1,826 1.050% 1.050% 249,000.00 249,000.00 243,893.01 90348JV56 CAPITAL ONE NATL ASSN 6/1/2022 6/1/2027 1,826 3.200% 3.200% 245,000.00 245,000.00 243,505.50 254673F76FIRST TECHNOLOGY FED CREDIT UNION #19976 8/5/2022 8/5/2027 1,826 3.650% 3.650% 247,000.00 247,000.00 246,970.36 33715LEB2 DORT FINANCIAL CREDIT UNION 6/20/2023 6/20/2028 1,827 4.500% 4.500% 247,000.00 247,000.00 251,391.66 25844MBB3COVANTAGE CREDIT UNION 8/6/2024 8/7/2028 1,462 4.200% 4.200% 247,000.00 247,000.00 249,749.11 22282XAD2 CUSTOMERS BANK 8/8/2024 8/8/2028 1,461 4.150% 4.150% 244,000.00 244,000.00 246,293.60 23204HPW2 MERRICK BANK SOUTH JORDAN 9/12/2024 8/11/2028 1,429 4.000% 4.000% 247,000.00 247,000.00 248,536.34 59013KG59 SNB BANK NATIONAL ASSOCIATION 8/14/2024 8/14/2028 1,461 4.100% 4.100% 226,000.00 226,000.00 227,948.12 78470MBS6 BAXTER CREDIT UNION VERNON HILLS 8/22/2023 8/22/2028 1,827 5.000% 5.000% 248,000.00 248,000.00 255,125.04 07181JBB9 FIRST NATIONAL BANK 8/30/2024 8/30/2028 1,461 3.800% 3.800% 249,000.00 249,000.00 249,318.72 32110YP74 CARTER FEDERAL CREDIT UNION 8/7/2024 8/7/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 250,623.49 14622LAS1 ALTAONE FEDERAL CREDIT UNION 8/15/2024 8/15/2029 1,826 4.250% 4.250% 247,000.00 247,000.00 250,645.72 02157RAB3 NEIGHBORS FEDERAL CREDIT UNION 1/30/2025 1/30/2030 1,826 4.300% 4.300% 249,000.00 249,000.00 253,399.83 64017ABN3 MORGAN STANLEY PRIVATE BANK NATL ASSOCIATION2/12/2025 2/12/2030 1,826 4.250% 4.250% 244,000.00 244,000.00 247,691.72 61776NLK7 MORGAN STANLEY BANK NATL ASSOCIATION 3/19/2025 3/19/2030 1,826 4.100% 4.100% 244,000.00 244,000.00 246,400.96 61690DX37 GOLDMAN SACHS BANK USA 3/25/2025 3/25/2030 1,826 4.000% 4.000% 245,000.00 245,000.00 246,465.10 38150VS75 BNY MELLON NA 3/27/2025 3/27/2030 1,826 3.950% 3.950% 245,000.00 245,000.00 245,987.35 05584CWC6TRUXTON TRUST CO 3/31/2025 3/29/2030 1,824 3.900% 3.900% 249,000.00 249,000.00 249,535.35 89846HEC3AMERICAN EXPRESS NATIONAL BANK 4/30/2025 4/30/2030 1,826 4.100% 4.100% 244,000.00 244,000.00 246,381.44 02589AHE5 SALLIE MAE BANK SALT LAKE CITY 7/9/2025 7/9/2030 1,826 4.050% 4.050% 245,000.00 245,000.00 246,842.40 795451DX8 Subtotal, Certificates of Deposit 1,742 3.770% 3.770% $ 5,404,000.00 $ 5,404,000.00 $ 5,437,233.47
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 1,150,460.00 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 1,105,302.00 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 1,116,368.00 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 1,114,443.00 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 1,130,162.00 91282CMD0 Subtotal, US Treasuries 1,315 4.175% 4.250% $ 5,550,000.00 $ 5,581,575.43 $ 5,616,735.00 Grand Total $ 72,239,414.11 72,207,838.68 $ 72,410,105.52 $ 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 - December 2025
City of Goleta
DESCRIPTION OF POOLED INVESTMENTS COMMENTS *
Investment Portfolio
DRAFT
320
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 13.030% 1 333,500.00 333,500.00 712,965.92 PUBLIC AGENCY RETIREMENT SERVICES (PARS) - PENSION - Moderate Index Plus 2/4/2022 13.020% 1 170,000.00 170,000.00 310,468.57 Subtotal 13.025% 503,500.00 1 $ 503,500.00 $ 1,023,434.49 $ Total $ 503,500.00 503,500.00 $ 1,023,434.49 $
Held By Fiscal Agent (BNY Mellon)
Holding Account - 2020 Refunding Tax Allocation Bonds 1 899.57 899.57 899.57Holding Accounts - Lease Revenue Bonds, Series 2025A 1 20,742,202.45 20,742,202.45 20,742,202.45 Holding Accounts - Local Transportation Sales Tax Revenue Bonds, Series 2025 1 17,366,755.80 17,366,755.80 17,366,755.80 Total $ 38,109,857.82 38,109,857.82 $ 38,109,857.82 $
Grand Total $ 38,613,357.82 38,613,357.82 $ 39,133,292.31 $ 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 - December 2025
Investment Portfolio
DESCRIPTION - HOLDINGS BY FISCAL AGENTS COMMENTS *
DRAFT
321
ATTACHMENT 2:
Pooled Cash Report for the Period Ending December 31, 2025 DRAFT 322
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Pooled Cash Report
City of Goleta, CA
For the Period Ending 12/31/2025
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
CLAIM ON CASH
101-1010.000 Claim on Cash 53,036,773.52 (2,058,082.02) 50,978,691.50 102-1010.000 Claim on Cash 0.00 0.00 0.00
201-1010.000 Claim on Cash (510,713.60) 79,359.19 (431,354.41) 202-1010.000 Claim on Cash 131,705.86 1,774.90 133,480.76 203-1010.000 Claim on Cash (88,304.85) 62,918.51 (25,386.34) 205-1010.000 Claim on Cash 4,830,897.33 166,039.53 4,996,936.86 206-1010.000 Claim on Cash 4,163.64 (5,151.08) (987.44) 207-1010.000 Claim on Cash (703,775.09) (1,336,428.85) (2,040,203.94) 208-1010.000 Claim on Cash 46,247.34 (65,406.04) (19,158.70) 209-1010.000 Claim on Cash 163,966.84 (9,225.69) 154,741.15 210-1010.000 Claim on Cash 34,531.86 (10,457.23) 24,074.63 211-1010.000 Claim on Cash 2,128,989.52 26,296.74 2,155,286.26 212-1010.000 Claim on Cash 0.00 0.00 0.00
213-1010.000 Claim on Cash 212,815.03 (26,471.34) 186,343.69 214-1010.000 Claim on Cash 182,760.74 (27,558.48) 155,202.26 215-1010.000 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 120,091.95 (27,565.70) 92,526.25 220-1010.000 Claim on Cash 1,075,247.93 (300,997.43) 774,250.50 221-1010.000 Claim on Cash 2,517,878.30 (94,996.59) 2,422,881.71 222-1010.000 Claim on Cash 691,343.35 (21,604.44) 669,738.91 223-1010.000 Claim on Cash 286,506.56 312.87 286,819.43 224-1010.000 Claim on Cash 158,327.05 172.89 158,499.94 225-1010.000 Claim on Cash 1,804,200.60 1,970.19 1,806,170.79 226-1010.000 Claim on Cash 194,894.62 212.83 195,107.45 227-1010.000 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 4,165,532.30 4,548.78 4,170,081.08 230-1010.000 Claim on Cash 41,211.30 (16,906.84) 24,304.46 231-1010.000 Claim on Cash 1,459,606.27 0.00 1,459,606.27 232-1010.000 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 534,681.91 583.87 535,265.78 235-1010.000 Claim on Cash 252,177.78 275.38 252,453.16 236-1010.000 Claim on Cash 44,307.18 0.00 44,307.18
237-1010.000 Claim on Cash (7,500.00) 0.00 (7,500.00)
238-1010.000 Claim on Cash 7,069.13 7.72 7,076.85
239-1010.000 Claim on Cash 6,513,365.38 7,112.62 6,520,478.00 240-1010.000 Claim on Cash 0.00 0.00 0.00
301-1010.000 Claim on Cash 0.00 0.00 0.00
302-1010.000 Claim on Cash 141,943.65 0.00 141,943.65
303-1010.000 Claim on Cash 0.00 0.00 0.00
304-1010.000 Claim on Cash 120,736.29 (1,307.54) 119,428.75 305-1010.000 Claim on Cash (420,350.11) 0.00 (420,350.11) 306-1010.000 Claim on Cash (109,510.63) 0.00 (109,510.63) 307-1010.000 Claim on Cash 0.00 0.00 0.00
308-1010.000 Claim on Cash (2,122,185.20) 2,329,526.25 207,341.05 309-1010.000 Claim on Cash 0.00 0.00 0.00
310-1010.000 Claim on Cash (86,622.10) (14,908.00) (101,530.10) 311-1010.000 Claim on Cash (145,246.77) 0.00 (145,246.77) 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
DRAFT 323
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
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315-1010.000 Claim on Cash 0.00 0.00 0.00
317-1010.000 Claim on Cash 0.00 0.00 0.00
318-1010.000 Claim on Cash (1,847,042.52) 0.00 (1,847,042.52) 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 (3,722,229.80) (1,186,667.31) (4,908,897.11) 322-1010.000 Claim on Cash 0.00 0.00 0.00
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 1,677,786.07 0.00 1,677,786.07 401-1010.000 Claim on Cash (5,088,793.13) 4,122,550.75 (966,242.38) 402-1010.000 Claim on Cash (29,855.51) (12,313.75) (42,169.26) 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 (37,573.59) (8,164.15) (45,737.74) 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) 12,074.39 0.00
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 (20,959.49) (4,306.21) (25,265.70) 501-1010.000 Claim on Cash 209,884.08 146,015.39 355,899.47 502-1010.000 Claim on Cash 248,704.61 160,611.54 409,316.15 503-1010.000 Claim on Cash 283,363.95 309.43 283,673.38 504-1010.000 Claim on Cash 62,734.34 611.10 63,345.44
605-1010.000 Claim on Cash 356,933.80 (179,621.59) 177,312.21 606-1010.000 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 (224,891.80) (30,754.91) (255,646.71) 610-1010.000 Claim on Cash (741,992.29) 0.00 (741,992.29) 701-1010.000 Claim on Cash 152,462.59 166.49 152,629.08 702-1010.000 Claim on Cash 0.00 100,000.00 100,000.00
703-1010.000 Claim on Cash 0.00 300,000.00 300,000.00
801-1010.000 Claim on Cash 1,223,397.99 143,898.65 1,367,296.64 TOTAL CLAIM ON CASH 68,966,821.22 2,228,454.82 71,195,276.04
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 340,990.28 944,745.99 1,285,736.27 999-1013.000 CWB Revenue Cash Account 30,733.46 164,389.41 195,122.87 999-1080.000 LAIF 46,893,956.08 0.00 46,893,956.08
999-1082.000 Money Market-Community West 10,521,525.52 1,077,200.23 11,598,725.75 999-1083.000 Pershing Investments 10,985,575.43 0.00 10,985,575.43 DRAFT 324
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
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999-1083.001 Pershing Sweep Cash Account 194,040.45 42,119.19 236,159.64 999-1083.002 Pershing Investment-Unrealized Gain/Loss 0.00 0.00 0.00 TOTAL: Cash in Bank 68,966,821.22 2,228,454.82 71,195,276.04 TOTAL CASH IN BANK 68,966,821.22 2,228,454.82 71,195,276.04
DUE TO OTHER FUNDS
999-2070.000 Due to Other Funds 68,966,821.22 2,228,454.82 71,195,276.04 TOTAL DUE TO OTHER FUNDS 68,966,821.22 2,228,454.82 71,195,276.04 71,195,276.04
71,195,276.04 71,195,276.04
Claim on Cash
Cash in Bank Due To Other Funds
Difference 0.00
71,195,276.04
0.00 71,195,276.04
71,195,276.04
0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
DRAFT 325
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
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ACCOUNTS PAYABLE PENDING
101-2020.000 Accounts Payable 0.00 322,754.09 322,754.09 102-2020.000 Accounts Payable 0.00 0.00 0.00
201-2020.000 Accounts Payable 0.00 0.00 0.00
202-2020.000 Accounts Payable 0.00 0.00 0.00
203-2020.000 Accounts Payable 0.00 0.00 0.00
205-2020.000 Accounts Payable 0.00 0.00 0.00
206-2020.000 Accounts Payable 0.00 0.00 0.00
207-2020.000 Accounts Payable 0.00 0.00 0.00
208-2020.000 Accounts Payable 0.00 16,759.99 16,759.99
209-2020.000 Accounts Payable 0.00 0.00 0.00
210-2020.000 Accounts Payable 0.00 (68.00) (68.00)
211-2020.000 Accounts Payable 0.00 7,671.79 7,671.79
212-2020.000 Accounts Payable 0.00 0.00 0.00
213-2020.000 Accounts Payable 0.00 7,646.98 7,646.98
214-2020.000 Accounts Payable 0.00 7,558.69 7,558.69
215-2020.000 Accounts Payable 0.00 0.00 0.00
216-2020.000 Accounts Payable 0.00 0.00 0.00
217-2020.000 Accounts Payable 0.00 11,133.70 11,133.70
220-2020.000 Accounts Payable 0.00 0.00 0.00
221-2020.000 Accounts Payable 0.00 0.00 0.00
222-2020.000 Accounts Payable 0.00 0.00 0.00
223-2020.000 Accounts Payable 0.00 0.00 0.00
224-2020.000 Accounts Payable 0.00 0.00 0.00
225-2020.000 Accounts Payable 0.00 0.00 0.00
226-2020.000 Accounts Payable 0.00 0.00 0.00
227-2020.000 Accounts Payable 0.00 0.00 0.00
228-2020.000 Accounts Payable 0.00 0.00 0.00
229-2020.000 Accounts Payable 0.00 0.00 0.00
230-2020.000 Accounts Payable 0.00 0.00 0.00
231-2020.000 Accounts Payable 0.00 0.00 0.00
232-2020.000 Accounts Payable 0.00 0.00 0.00
233-2020.000 Accounts Payable 0.00 0.00 0.00
234-2020.000 Accounts Payable 0.00 0.00 0.00
235-2020.000 Accounts Payable 0.00 0.00 0.00
236-2020.000 Accounts Payable 0.00 0.00 0.00
237-2020.000 Accounts Payable 0.00 0.00 0.00
238-2020.000 Accounts Payable 0.00 0.00 0.00
239-2020.000 Accounts Payable 0.00 0.00 0.00
240-2020.000 Accounts Payable 0.00 0.00 0.00
301-2020.000 Accounts Payable 0.00 0.00 0.00
302-2020.000 Accounts Payable 0.00 0.00 0.00
303-2020.000 Accounts Payable 0.00 0.00 0.00
304-2020.000 Accounts Payable 0.00 0.00 0.00
305-2020.000 Accounts Payable 0.00 0.00 0.00
306-2020.000 Accounts Payable 0.00 0.00 0.00
307-2020.000 Accounts Payable 0.00 0.00 0.00
308-2020.000 Accounts Payable 0.00 0.00 0.00
309-2020.000 Accounts Payable 0.00 0.00 0.00
310-2020.000 Accounts Payable 0.00 0.00 0.00
311-2020.000 Accounts Payable 0.00 0.00 0.00
312-2020.000 Accounts Payable 0.00 0.00 0.00
313-2020.000 Accounts Payable 0.00 0.00 0.00
314-2020.000 Accounts Payable 0.00 0.00 0.00
315-2020.000 Accounts Payable 0.00 0.00 0.00
317-2020.000 Accounts Payable 0.00 0.00 0.00
318-2020.000 Accounts Payable 0.00 0.00 0.00
319-2020.000 Accounts Payable 0.00 0.00 0.00
320-2020.000 Accounts Payable 0.00 0.00 0.00
321-2020.000 Accounts Payable 0.00 0.00 0.00
322-2020.000 Accounts Payable 0.00 0.00 0.00
DRAFT 326
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM 1.15.2026 Page 5 of 7
323-2020.000 Accounts Payable 0.00 0.00 0.00
324-2020.000 Accounts Payable 0.00 0.00 0.00
325-2020.000 Accounts Payable 0.00 0.00 0.00
401-2020.000 Accounts Payable 0.00 0.00 0.00
402-2020.000 Accounts Payable 0.00 0.00 0.00
403-2020.000 Accounts Payable 0.00 0.00 0.00
404-2020.000 Accounts Payable 0.00 0.00 0.00
405-2020.000 Accounts Payable 0.00 0.00 0.00
406-2020.000 Accounts Payable 0.00 0.00 0.00
407-2020.000 Accounts Payable 0.00 0.00 0.00
408-2020.000 Accounts Payable 0.00 0.00 0.00
409-2020.000 Accounts Payable 0.00 0.00 0.00
410-2020.000 Accounts Payable 0.00 0.00 0.00
411-2020.000 Accounts Payable 0.00 0.00 0.00
412-2020.000 Accounts Payable 0.00 0.00 0.00
413-2020.000 Accounts Payable 0.00 0.00 0.00
414-2020.000 Accounts Payable 0.00 0.00 0.00
415-2020.000 Accounts Payable 0.00 0.00 0.00
416-2020.000 Accounts Payable 0.00 0.00 0.00
417-2020.000 Accounts Payable 0.00 0.00 0.00
418-2020.000 Accounts Payable 0.00 0.00 0.00
419-2020.000 Accounts Payable 0.00 0.00 0.00
420-2020.000 Accounts Payable 0.00 0.00 0.00
421-2020.000 Accounts Payable 0.00 0.00 0.00
422-2020.000 Accounts Payable 0.00 0.00 0.00
423-2020.000 Accounts Payable 0.00 0.00 0.00
424-2020.000 Accounts Payable 0.00 0.00 0.00
425-2020.000 Accounts Payable 0.00 0.00 0.00
501-2020.000 Accounts Payable 0.00 22,307.91 22,307.91
502-2020.000 Accounts Payable 0.00 0.00 0.00
503-2020.000 Accounts Payable 0.00 0.00 0.00
504-2020.000 Accounts Payable 0.00 0.00 0.00
605-2020.000 Accounts Payable 0.00 0.00 0.00
606-2020.000 Accounts Payable 0.00 0.00 0.00
607-2020.000 Accounts Payable 0.00 0.00 0.00
608-2020.000 Accounts Payable 0.00 0.00 0.00
609-2020.000 Accounts Payable 0.00 0.00 0.00
610-2020.000 Accounts Payable 0.00 0.00 0.00
701-2020.000 Accounts Payable 0.00 0.00 0.00
702-2020.000 Accounts Payable 0.00 0.00 0.00
703-2020.000 Accounts Payable 0.00 0.00 0.00
801-2020.000 Accounts Payable 0.00 0.00 0.00
TOTAL ACCOUNTS PAYABLE PENDING 0.00 395,765.15 395,765.15
DUE FROM OTHER FUNDS
999-1310.101 Due from General Fund 0.00 (322,754.09) (322,754.09) 999-1310.102 Due from General Fund Reserves 0.00 0.00 0.00 999-1310.198 Due from Vehicle Replace 0.00 0.00 0.00
999-1310.199 Due from City Debt Service Fnd 0.00 0.00 0.00 999-1310.201 Due from Gas Tax 0.00 0.00 0.00
999-1310.202 Due from Transportation 0.00 0.00 0.00
999-1310.203 Due from Road Maint Rehab Acct 0.00 0.00 0.00 999-1310.205 Due from Measure D 0.00 0.00 0.00
999-1310.206 Due from Measure A - Other 0.00 0.00 0.00
999-1310.207 Due from Meas A SBCAG Light Ra 0.00 0.00 0.00 999-1310.208 Due from County Per Capita 0.00 (16,759.99) (16,759.99) 999-1310.209 Due from County Per Capita 0.00 0.00 0.00
999-1310.210 Due from County Per Capita 0.00 68.00 68.00 999-1310.211 Due from Solid Waste Fund 0.00 (7,671.79) (7,671.79) 999-1310.212 Due from Pub. Safety Donations 0.00 0.00 0.00 999-1310.213 Due from Buellton Library 0.00 (7,646.98) (7,646.98) DRAFT 327
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM 1.15.2026 Page 6 of 7
999-1310.214 Due from Solvang Library 0.00 (7,558.69) (7,558.69) 999-1310.215 Due from Library Fund 0.00 0.00 0.00
999-1310.216 Due from Library Book Van 0.00 0.00 0.00
999-1310.217 Due from Goleta Community Center 0.00 (11,133.70) (11,133.70) 999-1310.220 Due from GTIP 0.00 0.00 0.00
999-1310.221 Due from Park Development Fees 0.00 0.00 0.00 999-1310.222 Due from Devel. Impact Fees 0.00 0.00 0.00 999-1310.223 Due from Library Facilities DI 0.00 0.00 0.00 999-1310.224 Due from Sherrif Facilities DI 0.00 0.00 0.00 999-1310.225 Due from Housing In-Lieu Fund 0.00 0.00 0.00 999-1310.226 Due from Environmental Program 0.00 0.00 0.00 999-1310.227 Due from Mangement Habitat 0.00 0.00 0.00
999-1310.228 Due from Housing In-Lieu-RDA 0.00 0.00 0.00 999-1310.229 Due from Fire DIF Fund 0.00 0.00 0.00
999-1310.230 Due from LRDP 0.00 0.00 0.00
999-1310.231 Due from Developer Agreement 0.00 0.00 0.00 999-1310.232 Due from County Fire DIF 0.00 0.00 0.00
999-1310.233 Due from OBF - SCE 0.00 0.00 0.00
999-1310.234 Due from Storm Drain DIF 0.00 0.00 0.00
999-1310.235 Due from Bicycle & Ped DIF 0.00 0.00 0.00
999-1310.236 Due from Other Funds Misc. Grt 0.00 0.00 0.00 999-1310.237 Due from Local Grants 0.00 0.00 0.00
999-1310.238 Due from Non-Residential Affordable Housing DIF 0.00 0.00 0.00 999-1310.239 Due from Quimby 0.00 0.00 0.00
999-1310.240 Due from County Library DIF 0.00 0.00 0.00 999-1310.247 Due From Citywide CIP Fund 0.00 0.00 0.00
999-1310.301 Due from State Park Fund 0.00 0.00 0.00
999-1310.302 Due from Public Safety 0.00 0.00 0.00
999-1310.303 Due from OTS Grant 0.00 0.00 0.00
999-1310.304 Due from Solid Waste Grant 0.00 0.00 0.00
999-1310.305 Due from RSTP - State Grant 0.00 0.00 0.00 999-1310.306 Due from LSTP 0.00 0.00 0.00
999-1310.307 Due from Environmental Justice 0.00 0.00 0.00 999-1310.308 Due from STIP 0.00 0.00 0.00
999-1310.309 Due from LSR - STATE GRANT 0.00 0.00 0.00
999-1310.310 Due From Cal Fire Grant 0.00 0.00 0.00
999-1310.311 Due from Other Funds Misc. Grt 0.00 0.00 0.00 999-1310.312 Due from Other Funds SLPP 0.00 0.00 0.00
999-1310.313 Due From Other Prop84 0.00 0.00 0.00
999-1310.314 Due from Strategic Growh Counc 0.00 0.00 0.00 999-1310.315 Due from State Water Grant 0.00 0.00 0.00
999-1310.317 Due from SSARP Grant 0.00 0.00 0.00
999-1310.318 Due from ATP-State 0.00 0.00 0.00
999-1310.319 Due from Housing&Community Dev 0.00 0.00 0.00 999-1310.320 Due from Cal-OES 0.00 0.00 0.00
999-1310.321 Due from TIRCP 0.00 0.00 0.00
999-1310.322 Due from MBHMP 0.00 0.00 0.00
999-1310.323 Due from CALOES 0.00 0.00 0.00
999-1310.324 Due from Planning Grants Program PGP 0.00 0.00 0.00 999-1310.325 Due from Isla Vista Grant 0.00 0.00 0.00
999-1310.401 Due from ISTEA 0.00 0.00 0.00
999-1310.402 Due from CDBG 0.00 0.00 0.00
999-1310.403 Due from Capital Improvement 0.00 0.00 0.00 999-1310.404 Due from STIP 0.00 0.00 0.00
999-1310.405 Due from LSTP 0.00 0.00 0.00
999-1310.406 Due from RSTP-Fed Grant 0.00 0.00 0.00
999-1310.407 Due from TCSP 0.00 0.00 0.00
999-1310.408 Due from EPA Grant 0.00 0.00 0.00
999-1310.409 Due from Public Safety Fund 0.00 0.00 0.00 999-1310.410 Due from STE 0.00 0.00 0.00
999-1310.411 Due from FEMA 0.00 0.00 0.00
DRAFT 328
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM 1.15.2026 Page 7 of 7
999-1310.412 Due from Winter Storm Prep 0.00 0.00 0.00
999-1310.413 Due from 0.00 0.00 0.00
999-1310.414 DUE FROM EECBG 0.00 0.00 0.00
999-1310.415 Due from Fish Restoration 0.00 0.00 0.00
999-1310.416 Due from BPMP 0.00 0.00 0.00
999-1310.417 Due from HSIP 0.00 0.00 0.00
999-1310.418 Due from ATP-Federal 0.00 0.00 0.00
999-1310.419 Due from TIGER 0.00 0.00 0.00
999-1310.420 Due from FHWA - FEBA Reimb 0.00 0.00 0.00
999-1310.421 Due from HMGP Hazard Mit Grant 0.00 0.00 0.00 999-1310.422 Due from CARES 0.00 0.00 0.00
999-1310.423 Due From State & Local Fiscal Recovery Fund 0.00 0.00 0.00 999-1310.424 Due from Community Project Funding 0.00 0.00 0.00 999-1310.425 Due from United States Dept of Agriculture 0.00 0.00 0.00 999-1310.501 Due from Library Fund 0.00 (22,307.91) (22,307.91) 999-1310.502 Due from St Light Assessmnt 0.00 0.00 0.00 999-1310.503 Due from PEG 0.00 0.00 0.00
999-1310.504 Due from CASp 0.00 0.00 0.00
999-1310.601 Due from RDA Project 0.00 0.00 0.00
999-1310.602 Due from RDA Housing 0.00 0.00 0.00
999-1310.603 Due from RDA Debt Service 0.00 0.00 0.00
999-1310.604 Due from RDA Bond Proceeds 0.00 0.00 0.00
999-1310.605 Due from RDA Successor Agency 0.00 0.00 0.00 999-1310.606 Due from LMI Successor Agency 0.00 0.00 0.00 999-1310.607 DUE FROM SUCCESSOR DBT SVC 0.00 0.00 0.00
999-1310.608 Due from IBank 0.00 0.00 0.00
999-1310.609 Due from Lease Revenue Bond 0.00 0.00 0.00 999-1310.610 Due From Sales Tax Bonds 0.00 0.00 0.00
999-1310.701 Due from Comstock Plover Endow 0.00 0.00 0.00 999-1310.702 Due from Section 115 Trust - Pension 0.00 0.00 0.00 999-1310.703 Due from Section 115 Trust - OPEB 0.00 0.00 0.00 999-1310.801 Due from Developer Deposit Fund 0.00 0.00 0.00 TOTAL DUE FROM OTHER FUNDS 0.00 (395,765.15) (395,765.15)
ACCOUNTS PAYABLE
999-2020.000 Accounts Payable-Control 0.00 395,765.15 395,765.15 TOTAL ACCOUNTS PAYABLE 0.00 395,765.15 395,765.15
395,765.15
395,765.15 395,765.15
AP Pending
Due From Other Funds Accounts Payable
Difference 0.00 0.00
395,765.15
395,765.15
0.00 Accounts Payable
Difference Difference
AP Pending 395,765.15 Due From Other Funds
DRAFT 329
ATTACHMENT 3:
Balance Sheets (Unaudited) for the Quarter Ending December 31, 2025 DRAFT 330
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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 50,978,692 (431,354) 4,996,937 (19,159) 154,741 Petty Cash 1,150 - - - -
Bond Discount - - - - -
Cash with Fiscal Agent - - - - -
Investments - - - - -
Unrealized Gain/Loss on Investment - - - - -
Receivables - - - - -
Accounts 383,389 - - - -
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 51,373,230 (431,354) 4,996,937 (19,159) 154,741
LIABILITIES
Accounts Payable 322,754 - - 16,760 -
Accrued Salaries & Benefits (634,939) - - (33,520) -
Retentions Payable 260,203 55,510 24,657 - -
Accrued Expenses 42,151 - - - -
Deferred Revenue 76,663 - - - -
Unavailable Revenue 16,854 - - - -
Interest Payable - - - - -
Bond Payable - - - - -
Bond Premium 1,395,507 - - - -
Deferred Loss on Refunding - - - - -
Deposit - Miscellaneous - - - - -
Developer Deposit Payable - - - - -
TOTAL LIABILITIES 1,479,192 55,510 24,657 (16,760) -
FUND BALANCES
Non-spendable 94,500 - - - -
Committed 17,129,614 - - - -
Assigned 22,461,964 - - - -
Unassigned Fund Balance 10,207,960 - - - -
Fund Balance (Other Funds) - (486,865) 4,972,280 (2,399) 154,741 TOTAL FUND BALANCE 49,894,038 (486,865) 4,972,280 (2,399) 154,741
TOTAL LIABILITIES &
FUND BALANCE 51,373,230 (431,354) 4,996,937 (19,159) 154,741 DRAFT 331
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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
24,075 2,155,286 - - 774,251
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - 17,399
- - - - 35,156
- - - - -
- - - - -
24,075 2,155,286 - - 826,806
(68) 7,672 - - -
- (15,344) - - -
- - - - 4,449
- 270,814 - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
(68) 263,142 - - 4,449
- - - - -
- - - - -
- - - - -
- - - - -
24,143 1,892,144 - - 822,356
24,143 1,892,144 - - 822,356
24,075 2,155,286 - - 826,806
DRAFT 332
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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
2,422,882 669,739 286,819 158,500 1,806,171
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,422,882 669,739 286,819 158,500 1,806,171
- - - - -
- - - - -
202,087 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
202,087 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,220,795 669,739 286,819 158,500 1,806,171
2,220,795 669,739 286,819 158,500 1,806,171
2,422,882 669,739 286,819 158,500 1,806,171
DRAFT 333
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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
4,170,081 24,304 1,459,606 (299,417) (420,350)
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 299,417 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
4,170,081 24,304 1,459,606 - (420,350)
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 299,417 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 299,417 -
- - - - -
- - - - -
- - - - -
- - - - -
4,170,081 24,304 1,459,606 (299,417) (420,350)
4,170,081 24,304 1,459,606 (299,417) (420,350)
4,170,081 24,304 1,459,606 - (420,350)
DRAFT 334
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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 SuccessorNonHousing Other Funds
308 401 402 605 *
207,341 (966,242) (42,169) 177,312 2,907,231
- - - - 528
- - - - -
- - - 900 11,770,271
- - - - 25,235,820
- - - - 82,898
- - - - -
- - - - 7,500
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- 42,237 - - -
- - - - -
- - - 49,194 -
- - - 512,946 -
207,341 (924,005) (42,169) 740,352 40,004,248
- - - - 48,647
- - - - (97,295)
211,762 122,421 - - 180,319
- - - -
- - - - 1,677,786
- - - - 7,500
- - - 35,579 -
- - - - -
- - - - (106,097)
- - - 10,085,000 -
- - - 1,138,344 -
- - - - 1,627,483
211,762 122,421 - 11,258,923 3,338,344
- - - - -
- - - - -
- - - - -
- - - - -
(4,420) (1,046,426) (42,169) (10,518,571) 36,665,904
(4,420) (1,046,426) (42,169) (10,518,571) 36,665,904
207,341 (924,005) (42,169) 740,352 40,004,248
DRAFT 335
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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
71,195,276
1,678
-
11,771,171
25,235,820
82,898
-
690,306
-
-
-
-
-
59,636
45,156
49,194
512,946
109,644,081
395,765
(781,097)
1,061,408
312,965
1,754,449
323,771
35,579
-
1,289,410
10,085,000
1,138,344
1,627,483
17,243,077
94,500
17,129,614
22,461,964
10,207,960
42,506,966
92,401,004
109,644,081
DRAFT 336
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending December 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
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
207 Measure A - Project Connect
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
424 Community Project Funding
425 US Dept of Agriculture
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
DRAFT
806 iBank
337