Type of Investment
Investments under the direction of the Ci
Institution/
Fiscal Agent
Interest
Rate
Local Bank Checking Accounts U.S. Bank n/a
Total Unaudited Investments under the direction of the City Investments under the direction of fiscal agents·
2012 Lease Revenue Bonds US Bank 0.307%
2012 Lease Revenue Bonds US Bank 0.314%
2012 Lease Revenue Bonds US Bank 0.314%
2012 Lease Revenue Bonds US Bank 0.314%
2023 Refunding Lease Revenue Bonds US Bank 0.277%
2023 Refunding Lease Revenue Bonds US Bank 0.266%
2023 Refunding Lease Revenue Bonds US Bank 0.275%
2024 CFO 2005-1 Refundina US Bank 0.277%
2024 CFO 2005-1 Refunding US Bank 0.277%
2024 CFO 2005-1 Refundina US Bank 0.277%
Deposits - Workers' Comp PERMA n/a
Sully Miller Retention - Ranchero US Bank 0.000%
City of Hesperia Stabalized Trust Charles Schwab n/a
City of Hesperia OPEB Trust Charles Schwab n/a
Hesperia Fire Protection PST Charles Schwab n/a
City of Hesperia
Investment Report
Unaudited
January 31, 2026
Date of Date of Par Value
Purchase Maturity at Maturity
31-Jan-26 Demand $ 106,705,585.75
31 -Jan-26 Demand 24,100,773.94
$ 130,806,359.69 $
31-Jan-26 Demand 618.73
31-Jan-26 Demand 65,095.72
31-Jan-26 Demand 1,471,402.98
31-Jan-26 Demand 1,837.99
31 -Jan-26 Demand 933.02
31 -Jan-26 Demand 33.98
31 -Jan-26 Demand 116.82
31-Jan-26 Demand 1,009.49
31✓an-26 Demand 140,306.34
31✓an-26 Demand 1,139,446.49
31✓an-26 n/a 987,995.04
31✓an-26 n/a 1.08
31 -Jan-26 n/a 5 ,245,138.29
31-Jan-26 n/a 964,997.24
31✓an-26 n/a 1 ,691 ,757.10
Book Market
Value Value
106,705,585.75 106,705,585.75
24,100,773.94 24,100,773.94
130,806,359.69 $ 130,806,359.69
618.73 618.73
65,095.72 65,095.72
1,471,402.98 1,471,402.98
1,837.99 1,837.99
933.02 933.02
33.98 33.98
116.82 116.82
1,009.49 1,009.49
140,306.34 140,306.34
1,139,446.49 1,139,446.49
987,995.04 987,995.04
1.08 1.08
5,245,138.29 5,245,138.29
964,997.24 964,997.24
1,691,757.10 1,691,757.10
ATTACHMENT 1
Account
Description
2012 - Water Riahts Revenue Fund
2012- Water Riohts Interest Fund
2012 - Water Rights Reserve Fund
2012- Water Rights Surplus Revenue Fund
-
2023 Refunding Lease Revenue Bonds Revenue Fund
2023 Refunding Lease Revenue Interest Funds
2023 Refunding Lease Revenue Interest Funds
2024 CFO 05-1 - Sn<>cial Tax Fund
2024 CFO 05-1 - Bond Fund
2024 CFO 05-1 - Reserve Fund
GL 1352
Ranchero Road - Escrow Account
City Pension
City OPEB
Fire Pension ·-Total Unaudited Investments under the direction of fiscal agents $ 11,710,690.31 $ 11,710,690.31 $ 11,710,690.31 Please Note: All market value data is provided courtesy of the City's fiscal agent, US Bank.
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b}(2) and (3), respectively. • Note: 2005 Certificates of Participation began in May 2005 for the finacing of the Civic Plaza.
Investment - City
Marc Morales, Senior Accountant
Issuer/
Type of Investment Institution
Investments under the direction of the Cit :
Local Agency Investment Funds State of Calif.
Local Bank Checking Accounts U.S. Bank
Successor Agency to the Redevelopment Agency
Investment Report
Unaudited
January 31, 2026
Interest Date of Date of Par Value Book
Rate Purchase Maturity at Maturity Value
3.931% 31-Jan-26 Demand $ 2,733,102.24 $ 2,733,102.24
n/a 31 -Jan-26 Demand 617,304.88 617,304.88
Total Unaudited Investments under the direction of the City $ 3,350,407.12 $ 3,350,407.12 Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 3.591% 31-Jan-26 Demand 11 .14 11 .14 2018 Refunding Bonds US Bank 0.314% 31 -Jan-26 Demand 9,460.97 9,460.97 2018 Refunding Bonds US Bank 0 .000% 31-Jan-26 Demand 1.00 1.00 $
Total Unaudited Investments under the direction of fiscal agents $ 9,473.11 $ 9,473.11 $ Please Note: All market value data is provided courtesy of the City's fiscal agent US Bank.
The 2018 Refunding Bonds are supported by a $9,799,443.76 bond insurance policy.
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, ATTACHMENT 2
Market Account
Value Description
2,733,102.24
617,304.88
3,350,407.12
11.14 2018A & 2018B - Debt Service Account
9,460.97 2018A & 2018B - Interest Account
1.00 2018A & 2018B - Reserve Account
9,473.11
as required by the California Government Code sections 53646(b)(2) and (3), respecUvely. ~ * Note: The 2005 and 2007 Series Bonds were refinanced to 2018 Series Bonds in November 2018. arc Morales, Senior Accountant Investment - SA
I
Type of Investment
Issuer/
Institution
Investments under the direction of the City:
Hesperia Housing Authority
Investment Report
Unaudited
January 31, 2026
Interest Date of Date of
Rate Purchase Maturity
Par Value
at Maturity
Book
Value
ATTACHMENT 3
Market
Value
Local A enc Investment Funds State of California 3.931% 31-Jan-26 Demand $ 5,502,746.47 5,502,746.47 5,502,746.47 -+---- ------l-----+----+--'-----------'-----'----+----'-----'---+ - ~---'------t Local Bank Checking Accounts U.S. Bank n/a 31-Jan-26 Demand 1,242,863.23 1,242,863.23 1,242,863.23 Total Unaudited Investments under the direction of the City $ 6,745,609.70 $ 6,745,609.70 $ 6,745,609.70 I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively.
Marc Morales, Senior Accountant
Investment - HHA
Hesperia Community Development Comission
Investment Report
Unaudited
January 31, 2026
Issuer/
Institution
Interest
Rate
Date of Date of
Type of Investment Purchase Maturity
Investments under the direction of the City:
Local Agency Investment Funds State of California 3.931% 31-Jan-26 Demand Local Bank Checking Accounts U.S. Bank n/a 31-Jan-26 Demand Total Unaudited Investments under the direction of the City $
$
Par Value
at Maturity
3,039,321.74
686,468.34
3,725,790.08 $
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively.
ATTACHMENT 4
Book
Value
3,039,321.74
686,468.34
3,725,790.08 $
Market
Value
3,039,321.74
686,468.34
3,725,790.08
Marc Morales, Senior Accountant
Investment - CDC
Type of Investment
Investments under the direction of the City:
Issuer/
Institution
Hesperia Water District
Investment Report
Unaudited
January 31, 2026
Interest Date of Date of
Rate Purchase Maturity
Par Value
at Maturity
Book
Value
Market
Value
Local A enc Investment Funds State of California 3 .931% 31-Jan-26 Demand $ 32,017,726.99 32,017,726.99 32,017,726.99 Local Bank Checking Accounts U.S. Bank n/a 31-Jan-26 Demand 7,231,598.93 7,231,598.93 7,231,598.93 Total Unaudited Investments under the direction of the City $ 39,249,325.92 $ 39,249,325.92 $ 39,249,325.92 Investments under the direction of fiscal agents:
Hesperia Water District PST Charles Schwab n/a 31-Jan-26 n/a 1 ,446,858.36 1,446,858.36 1,446,858.36 Hesperia Water District OPEB Charles Schwab n/a 31-Jan-26 n/a 290,556.39 290,556.39 290,556.39 Deposits - Workers' Comp PERMA n/a 31-Jan-26 n/a 1,041,561.53 1,041,561 .53 1,041,561 .53 Total Unaudited Investments under the direction of fiscal agents $ 2,778,976.28 $ 2,778,976.28 $ 2,778,976.28 Please Note: All market value data is provided courtesy of the City's fiscal agent, US Bank.
I certify that this investment portfolio is in compliance with the statement of investment policy of the City of Hesperia and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, as required by the California Government Code sections 53646(b)(2) and (3), respectively.
ATTACHMENT 5
Account
Description
HWD Pension
HWD OPEB
GL 1352
Marc Morales, Senior Accountant
Investment - ENT
Hesperia Golf and Country Club
Consolid ated Income Statement - Unaudit ed
January 2026
Jan 26
Income
General & Administrative 268.92
Course 99,488.00
Carts 1,795.00
Proshop 4,507.07
Food & Beverage 19,047.59
Total Income 125,106.58
Proshop 3,141.94
Food & Beverage 7,350.67
Cost of Goods Sold 10,492.61
Gross Profit 114,613.97
Expense
50000 • Payroll Expenses
General & Administrative 12,957.77
Course 31,938.03
Carts 7,142.28
Proshop 7,181 .39
Food & Beverage 4,565.00
Total 50000 • Payroll Expenses 63,784.47
60000 • Operating Expenses
General & Administrative 14,014.71
Course 27,182.27
Carts 9,086.92
Proshop 370.43
Food & Beverage 516.34
Total 60000 • Operating Expenses 51 ,170.67
Total Expense 114,955.14
Net Income -341.17
ATTACHMENT 6
Oct 25-Jan 26
1,206.41
415,574.01
6,854.00
21,845.77
76,477.68
521 ,957.87
14,161.76
26,663.95
40,825.71
481 ,132.16
59,131.80
143,619.89
34,640.49
34,528.23
20,899.73
292,820.14
55,704.78
106,761.40
37,987.32
1,881.39
3,400.97
205,735.86
498,556.00
-17,423.84
Information Provided by Donovan Bros Golf, LLC
Animal Control Donatio n Trust
Cash Flow Summary - Unaudited
January 31, 2026
Beginning Balance (January 1, 2026)
Adjustments (record donation & fees)
Adjusted Beginning Balance (January 1, 2026)
Activity During Month:
Donations Received
Fees Paid (HDCF Administrative Fees)
Net Change in Balance
Ending Balance (January 31, 2026)
$
$
ATTACHMENT 7 /
103,161
48 103,208
200
(8)
192
103,400
Information Provided by High Desert Commun ity Foundation