CPMS
Agenda Item A.2
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 transacti on 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.
The City’s weighted average yield in December was 3.865%. 1 Meeting Date: February 17, 2026
The City‘s Fiscal Agent accounts totaled $$38,613,357.82. 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. For reporting purposes, the LAIF yield displayed in the Summary of Cash and Investments (Attachment 1) is the Pooled Money Investment Account, which is used year round. However, the LAIF benchmark will display the actual apportionment rate for the quarterly analysis. 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, 202 5, LAIF’s apportionment ra te was at 4.20%, 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 3.865%. By the end of the quarter, Treasury yields were slightly lower across the yield curve's mat urity terms. Since the prior quarter, the 1 -Year US Treasury yield has decreased from 3.96% to 3.68%, decreasing by 28 basis points.
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 LAIF 1 YR US TREASURY NOTE 2 YR US TREASURY NOTE 2 Meeting Date: February 17, 2026
The 2-Year US Treasury yield decreased from 3.72% to 3.60%, decreasing by 12 basis points. The LAIF daily rate is trending below 4.03% at the time of preparing this report.
In the current interest rate environment, the City’s interest earning s are forecasted to gradually decrease. Short-term and liquid investments like local government investment pools and money market funds tend to follow the Federal Funds Rate very closely. On 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 th e 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 th e City’s expenditure requirements for the next six months.
APPROVED BY: Robert Nisbet, City Manager
ATTACHMENTS:
1. Investment Transaction Report – December 2025
2. Pooled Cash Report for the Period Ending December 31, 2025
3. Balance Sheets (Unaudited) for the Quarter Ending December 31, 2025
3 ATTACHMENT 1
Investment Transaction Report – December 2025
4 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
5 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 46,984,441.77$ 65.628% 4.096% 1 (2) Certificates of Deposit 5,404,000.00 5,437,794.61$ 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 71,454,043.06$ 71,617,964.43$ 100.000% 3.894% 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 38,494,282.58$ 38,613,131.49 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 110,852,771.93$ 111,543,397.83$
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 Pooled Money Investment Account (PMIA) effective yield 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
6 Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
CHECKING ACCOUNTS
COMMUNITY WEST BANK GENERAL CHKING ACCT - - 1 0 0.000% 1,939,787.33 1,939,787.33 1,939,787.33 COMMUNITY WEST BANK GENERAL REV ACCT 1 0 0.000% 189,287.67 189,287.67 189,287.67 COMMUNITY WEST BANK PAYROLL CHKING ACCT 1 0 0.000% 395,922.21 395,922.21 395,922.21 PERSHING - 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 1 4.025% 4.025% 46,893,956.08 $ 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 254673F76 FIRST TECHNOLOGY FED CREDIT UNION #19976 8/5/2022 8/5/2027 1,826 3.650% 3.650% 247,000.00 247,000.00 246,970.36 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 25844MBB3 COVANTAGE 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 05584CWC6 TRUXTON TRUST CO 3/31/2025 3/29/2030 1,824 3.900% 3.900% 249,000.00 249,000.00 249,535.35 89846HEC3 AMERICAN 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 72,207,838.68$ 72,239,414.11 $ 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
7 Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
Held By Fiscal Agent (US Bank - PARS)
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
OPEB - Moderate Index Plus 2/4/2022 1 13.030% 333,500.00 333,500.00 712,965.92
PUBLIC AGENCY RETIREMENT SERVICES (PARS) -
PENSION - Moderate Index Plus 2/4/2022 1 13.020% 170,000.00 170,000.00 310,468.57 Subtotal 1 13.025% 503,500.00 $ 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 1 899.57 899.57 899.57 Holding 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 *
8 ATTACHMENT 2
Pooled Cash Report for the Period Ending December 31, 2025
9 TYLERHOST\SYSTEM Page 1 of 71.15.2026
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
Attachment 2
10 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 68,966,821.22 2,228,454.82 71,195,276.04TOTAL CLAIM ON CASH
CASH IN BANK
Cash in Bank
999-1010.000 Cash 0.00 0.00 0.00
999-1011.000 Payroll Cash 0.00 0.00 0.00
999-1012.000 Community West Cash Account 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 Attachment 2
11 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 3 of 71.15.2026
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 68,966,821.22 2,228,454.82 71,195,276.04TOTAL CASH IN BANK
DUE TO OTHER FUNDS
Due to Other Funds 68,966,821.22 2,228,454.82 71,195,276.04999-2070.000 68,966,821.22 2,228,454.82 71,195,276.04TOTAL DUE TO OTHER FUNDS 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
Attachment 2
12 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 4 of 71.15.2026
ACCOUNTS PAYABLE PENDING
Accounts Payable 0.00 322,754.09 322,754.09101-2020.000 Accounts Payable 0.00 0.00 0.00102-2020.000
Accounts Payable 0.00 0.00 0.00201-2020.000
Accounts Payable 0.00 0.00 0.00202-2020.000
Accounts Payable 0.00 0.00 0.00203-2020.000
Accounts Payable 0.00 0.00 0.00205-2020.000
Accounts Payable 0.00 0.00 0.00206-2020.000
Accounts Payable 0.00 0.00 0.00207-2020.000
Accounts Payable 0.00 16,759.99 16,759.99208-2020.000
Accounts Payable 0.00 0.00 0.00209-2020.000
Accounts Payable 0.00 (68.00) (68.00)210-2020.000
Accounts Payable 0.00 7,671.79 7,671.79211-2020.000
Accounts Payable 0.00 0.00 0.00212-2020.000
Accounts Payable 0.00 7,646.98 7,646.98213-2020.000
Accounts Payable 0.00 7,558.69 7,558.69214-2020.000
Accounts Payable 0.00 0.00 0.00215-2020.000
Accounts Payable 0.00 0.00 0.00216-2020.000
Accounts Payable 0.00 11,133.70 11,133.70217-2020.000
Accounts Payable 0.00 0.00 0.00220-2020.000
Accounts Payable 0.00 0.00 0.00221-2020.000
Accounts Payable 0.00 0.00 0.00222-2020.000
Accounts Payable 0.00 0.00 0.00223-2020.000
Accounts Payable 0.00 0.00 0.00224-2020.000
Accounts Payable 0.00 0.00 0.00225-2020.000
Accounts Payable 0.00 0.00 0.00226-2020.000
Accounts Payable 0.00 0.00 0.00227-2020.000
Accounts Payable 0.00 0.00 0.00228-2020.000
Accounts Payable 0.00 0.00 0.00229-2020.000
Accounts Payable 0.00 0.00 0.00230-2020.000
Accounts Payable 0.00 0.00 0.00231-2020.000
Accounts Payable 0.00 0.00 0.00232-2020.000
Accounts Payable 0.00 0.00 0.00233-2020.000
Accounts Payable 0.00 0.00 0.00234-2020.000
Accounts Payable 0.00 0.00 0.00235-2020.000
Accounts Payable 0.00 0.00 0.00236-2020.000
Accounts Payable 0.00 0.00 0.00237-2020.000
Accounts Payable 0.00 0.00 0.00238-2020.000
Accounts Payable 0.00 0.00 0.00239-2020.000
Accounts Payable 0.00 0.00 0.00240-2020.000
Accounts Payable 0.00 0.00 0.00301-2020.000
Accounts Payable 0.00 0.00 0.00302-2020.000
Accounts Payable 0.00 0.00 0.00303-2020.000
Accounts Payable 0.00 0.00 0.00304-2020.000
Accounts Payable 0.00 0.00 0.00305-2020.000
Accounts Payable 0.00 0.00 0.00306-2020.000
Accounts Payable 0.00 0.00 0.00307-2020.000
Accounts Payable 0.00 0.00 0.00308-2020.000
Accounts Payable 0.00 0.00 0.00309-2020.000
Accounts Payable 0.00 0.00 0.00310-2020.000
Accounts Payable 0.00 0.00 0.00311-2020.000
Accounts Payable 0.00 0.00 0.00312-2020.000
Accounts Payable 0.00 0.00 0.00313-2020.000
Accounts Payable 0.00 0.00 0.00314-2020.000
Accounts Payable 0.00 0.00 0.00315-2020.000
Accounts Payable 0.00 0.00 0.00317-2020.000
Accounts Payable 0.00 0.00 0.00318-2020.000
Accounts Payable 0.00 0.00 0.00319-2020.000
Accounts Payable 0.00 0.00 0.00320-2020.000
Accounts Payable 0.00 0.00 0.00321-2020.000
Accounts Payable 0.00 0.00 0.00322-2020.000
Attachment 2
13 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 5 of 71.15.2026
Accounts Payable 0.00 0.00 0.00323-2020.000
Accounts Payable 0.00 0.00 0.00324-2020.000
Accounts Payable 0.00 0.00 0.00325-2020.000
Accounts Payable 0.00 0.00 0.00401-2020.000
Accounts Payable 0.00 0.00 0.00402-2020.000
Accounts Payable 0.00 0.00 0.00403-2020.000
Accounts Payable 0.00 0.00 0.00404-2020.000
Accounts Payable 0.00 0.00 0.00405-2020.000
Accounts Payable 0.00 0.00 0.00406-2020.000
Accounts Payable 0.00 0.00 0.00407-2020.000
Accounts Payable 0.00 0.00 0.00408-2020.000
Accounts Payable 0.00 0.00 0.00409-2020.000
Accounts Payable 0.00 0.00 0.00410-2020.000
Accounts Payable 0.00 0.00 0.00411-2020.000
Accounts Payable 0.00 0.00 0.00412-2020.000
Accounts Payable 0.00 0.00 0.00413-2020.000
Accounts Payable 0.00 0.00 0.00414-2020.000
Accounts Payable 0.00 0.00 0.00415-2020.000
Accounts Payable 0.00 0.00 0.00416-2020.000
Accounts Payable 0.00 0.00 0.00417-2020.000
Accounts Payable 0.00 0.00 0.00418-2020.000
Accounts Payable 0.00 0.00 0.00419-2020.000
Accounts Payable 0.00 0.00 0.00420-2020.000
Accounts Payable 0.00 0.00 0.00421-2020.000
Accounts Payable 0.00 0.00 0.00422-2020.000
Accounts Payable 0.00 0.00 0.00423-2020.000
Accounts Payable 0.00 0.00 0.00424-2020.000
Accounts Payable 0.00 0.00 0.00425-2020.000
Accounts Payable 0.00 22,307.91 22,307.91501-2020.000
Accounts Payable 0.00 0.00 0.00502-2020.000
Accounts Payable 0.00 0.00 0.00503-2020.000
Accounts Payable 0.00 0.00 0.00504-2020.000
Accounts Payable 0.00 0.00 0.00605-2020.000
Accounts Payable 0.00 0.00 0.00606-2020.000
Accounts Payable 0.00 0.00 0.00607-2020.000
Accounts Payable 0.00 0.00 0.00608-2020.000
Accounts Payable 0.00 0.00 0.00609-2020.000
Accounts Payable 0.00 0.00 0.00610-2020.000
Accounts Payable 0.00 0.00 0.00701-2020.000
Accounts Payable 0.00 0.00 0.00702-2020.000
Accounts Payable 0.00 0.00 0.00703-2020.000
Accounts Payable 0.00 0.00 0.00801-2020.000
0.00TOTAL ACCOUNTS PAYABLE PENDING 395,765.15 395,765.15
DUE FROM OTHER FUNDS
Due from General Fund 0.00 (322,754.09) (322,754.09)999-1310.101 Due from General Fund Reserves 0.00 0.00 0.00999-1310.102 Due from Vehicle Replace 0.00 0.00 0.00999-1310.198
Due from City Debt Service Fnd 0.00 0.00 0.00999-1310.199 Due from Gas Tax 0.00 0.00 0.00999-1310.201
Due from Transportation 0.00 0.00 0.00999-1310.202
Due from Road Maint Rehab Acct 0.00 0.00 0.00999-1310.203 Due from Measure D 0.00 0.00 0.00999-1310.205
Due from Measure A - Other 0.00 0.00 0.00999-1310.206
Due from Meas A SBCAG Light Ra 0.00 0.00 0.00999-1310.207 Due from County Per Capita 0.00 (16,759.99) (16,759.99)999-1310.208 Due from County Per Capita 0.00 0.00 0.00999-1310.209
Due from County Per Capita 0.00 68.00 68.00999-1310.210 Due from Solid Waste Fund 0.00 (7,671.79) (7,671.79)999-1310.211 Due from Pub. Safety Donations 0.00 0.00 0.00999-1310.212 Due from Buellton Library 0.00 (7,646.98) (7,646.98)999-1310.213 Attachment 2
14 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 6 of 71.15.2026
Due from Solvang Library 0.00 (7,558.69) (7,558.69)999-1310.214 Due from Library Fund 0.00 0.00 0.00999-1310.215
Due from Library Book Van 0.00 0.00 0.00999-1310.216
Due from Goleta Community Center 0.00 (11,133.70) (11,133.70)999-1310.217 Due from GTIP 0.00 0.00 0.00999-1310.220
Due from Park Development Fees 0.00 0.00 0.00999-1310.221 Due from Devel. Impact Fees 0.00 0.00 0.00999-1310.222
Due from Library Facilities DI 0.00 0.00 0.00999-1310.223 Due from Sherrif Facilities DI 0.00 0.00 0.00999-1310.224 Due from Housing In-Lieu Fund 0.00 0.00 0.00999-1310.225 Due from Environmental Program 0.00 0.00 0.00999-1310.226 Due from Mangement Habitat 0.00 0.00 0.00999-1310.227
Due from Housing In-Lieu-RDA 0.00 0.00 0.00999-1310.228 Due from Fire DIF Fund 0.00 0.00 0.00999-1310.229
Due from LRDP 0.00 0.00 0.00999-1310.230
Due from Developer Agreement 0.00 0.00 0.00999-1310.231 Due from County Fire DIF 0.00 0.00 0.00999-1310.232
Due from OBF - SCE 0.00 0.00 0.00999-1310.233
Due from Storm Drain DIF 0.00 0.00 0.00999-1310.234
Due from Bicycle & Ped DIF 0.00 0.00 0.00999-1310.235
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.236 Due from Local Grants 0.00 0.00 0.00999-1310.237
Due from Non-Residential Affordable Housing DIF 0.00 0.00 0.00999-1310.238 Due from Quimby 0.00 0.00 0.00999-1310.239
Due from County Library DIF 0.00 0.00 0.00999-1310.240
Due From Citywide CIP Fund 0.00 0.00 0.00999-1310.247
Due from State Park Fund 0.00 0.00 0.00999-1310.301
Due from Public Safety 0.00 0.00 0.00999-1310.302
Due from OTS Grant 0.00 0.00 0.00999-1310.303
Due from Solid Waste Grant 0.00 0.00 0.00999-1310.304
Due from RSTP - State Grant 0.00 0.00 0.00999-1310.305
Due from LSTP 0.00 0.00 0.00999-1310.306
Due from Environmental Justice 0.00 0.00 0.00999-1310.307 Due from STIP 0.00 0.00 0.00999-1310.308
Due from LSR - STATE GRANT 0.00 0.00 0.00999-1310.309
Due From Cal Fire Grant 0.00 0.00 0.00999-1310.310
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.311 Due from Other Funds SLPP 0.00 0.00 0.00999-1310.312
Due From Other Prop84 0.00 0.00 0.00999-1310.313
Due from Strategic Growh Counc 0.00 0.00 0.00999-1310.314 Due from State Water Grant 0.00 0.00 0.00999-1310.315
Due from SSARP Grant 0.00 0.00 0.00999-1310.317
Due from ATP-State 0.00 0.00 0.00999-1310.318
Due from Housing&Community Dev 0.00 0.00 0.00999-1310.319 Due from Cal-OES 0.00 0.00 0.00999-1310.320
Due from TIRCP 0.00 0.00 0.00999-1310.321
Due from MBHMP 0.00 0.00 0.00999-1310.322
Due from CALOES 0.00 0.00 0.00999-1310.323
Due from Planning Grants Program PGP 0.00 0.00 0.00999-1310.324 Due from Isla Vista Grant 0.00 0.00 0.00999-1310.325
Due from ISTEA 0.00 0.00 0.00999-1310.401
Due from CDBG 0.00 0.00 0.00999-1310.402
Due from Capital Improvement 0.00 0.00 0.00999-1310.403 Due from STIP 0.00 0.00 0.00999-1310.404
Due from LSTP 0.00 0.00 0.00999-1310.405
Due from RSTP-Fed Grant 0.00 0.00 0.00999-1310.406
Due from TCSP 0.00 0.00 0.00999-1310.407
Due from EPA Grant 0.00 0.00 0.00999-1310.408
Due from Public Safety Fund 0.00 0.00 0.00999-1310.409
Due from STE 0.00 0.00 0.00999-1310.410
Due from FEMA 0.00 0.00 0.00999-1310.411
Attachment 2
15 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 7 of 71.15.2026
Due from Winter Storm Prep 0.00 0.00 0.00999-1310.412
Due from 0.00 0.00 0.00999-1310.413
DUE FROM EECBG 0.00 0.00 0.00999-1310.414
Due from Fish Restoration 0.00 0.00 0.00999-1310.415
Due from BPMP 0.00 0.00 0.00999-1310.416
Due from HSIP 0.00 0.00 0.00999-1310.417
Due from ATP-Federal 0.00 0.00 0.00999-1310.418
Due from TIGER 0.00 0.00 0.00999-1310.419
Due from FHWA - FEBA Reimb 0.00 0.00 0.00999-1310.420
Due from HMGP Hazard Mit Grant 0.00 0.00 0.00999-1310.421 Due from CARES 0.00 0.00 0.00999-1310.422
Due From State & Local Fiscal Recovery Fund 0.00 0.00 0.00999-1310.423 Due from Community Project Funding 0.00 0.00 0.00999-1310.424 Due from United States Dept of Agriculture 0.00 0.00 0.00999-1310.425 Due from Library Fund 0.00 (22,307.91) (22,307.91)999-1310.501 Due from St Light Assessmnt 0.00 0.00 0.00999-1310.502
Due from PEG 0.00 0.00 0.00999-1310.503
Due from CASp 0.00 0.00 0.00999-1310.504
Due from RDA Project 0.00 0.00 0.00999-1310.601
Due from RDA Housing 0.00 0.00 0.00999-1310.602
Due from RDA Debt Service 0.00 0.00 0.00999-1310.603
Due from RDA Bond Proceeds 0.00 0.00 0.00999-1310.604
Due from RDA Successor Agency 0.00 0.00 0.00999-1310.605 Due from LMI Successor Agency 0.00 0.00 0.00999-1310.606 DUE FROM SUCCESSOR DBT SVC 0.00 0.00 0.00999-1310.607
Due from IBank 0.00 0.00 0.00999-1310.608
Due from Lease Revenue Bond 0.00 0.00 0.00999-1310.609
Due From Sales Tax Bonds 0.00 0.00 0.00999-1310.610
Due from Comstock Plover Endow 0.00 0.00 0.00999-1310.701 Due from Section 115 Trust - Pension 0.00 0.00 0.00999-1310.702 Due from Section 115 Trust - OPEB 0.00 0.00 0.00999-1310.703 Due from Developer Deposit Fund 0.00 0.00 0.00999-1310.801 TOTAL DUE FROM OTHER FUNDS 0.00 (395,765.15) (395,765.15)
ACCOUNTS PAYABLE
Accounts Payable-Control 0.00 395,765.15 395,765.15999-2020.000 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
Attachment 2
16 ATTACHMENT 3
Balance Sheets (Unaudited) for the Quarter Ending December 31, 2025
17 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 18 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 19 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 20 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) 21 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 Successor-
NonHousing 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 22 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
23 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
806 iBank
24