City of Hesperia ATTACHMENT 1
Investment Report
Unaudited
March 31, 2026
Institution/ Interest Date of Date of Par Value Book Market Account Type of Investment Fiscal Agent Rate Purchase Maturity at Maturity Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif. 3.826% 31-Mаr-26 Demand $ 107,602,798.28 107,602,798.28 107,602,798.28 Local Bank Checking Accounts U.S. Bank 31-Mar-26 Demand 26,265,479.28 22,265,479.28 26,265,479.28 Total Unaudited Investments under the direction of the City $ 133,868,277.56 $ 133,868,277.56 $ 133,868,277.56 Investments under the direction of fiscal agents:
2012 Lease Revenue Bonds US Bank 0.269% 31-Маг-26 Demand 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds US Bank 0.273% 31-Mar-26 Demand 2012 - Water Rights Interest Fund 2012 Lease Revenue Bonds US Bank 0.273% 31-Маr-26 Demand 1,479,924.74 2012 - Water Rights Reserve Fund 2012 Lease Revenue Bonds US Bank 0.273% 31-Mar-26 Demand 2012 - Water Rights Surplus Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.241% 31-Mar-26 Demand 2023 Refunding Lease Revenue Bonds Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.235% 31-Mar-26 Demand 2023 Refunding Lease Revenue Interest Funds 2023 Refunding Lease Revenue Bonds US Bank 0.239% 31-Mar-26 Demand 1745 302 Reting Less Rene nares Funds. 2024 CFD 2005-1 Refunding US Bank 0.241% 31-Mar-26 Demand 2024 CFD 05-1 - Special Tax Fund 2024 CFD 2005-1 Refunding US Bank 0.155% 31-Mar-26 Demand 2024 CFD 05-1 - Bond Fund 2024 CFD 2005-1 Refunding US Bank 0.241% 31-Mar-26 Demand 2024 CFD 05-1 - Reserve Fund Deposits - Workers' Comp PERMA n/a 31-Mar-26 n/a
Sully Miller Retention - Ranchero US Bank 0.000% 31-Mar-26 n/a Ranchero Road - Escrow Account City of Hesperia Stabalized Trust Charles Schwab n/a 31-Mar-26 n/a 5,123.824.57 City of Hesperia OPEB Trust Charles Schwab n/a 31-Mаr-26 n/a Hesperia Fire Protection PST Charles Schwab n/a 31-Mar-26 n/a 1,652,600.22 1,652,600.22 1.652,600.22 Total Unaudited Investments under the direction of fiscal agents 11,649,025.47 $ 11,649,025.47 $ 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.
Marc Morales, Senior Accountant
Investment - City
Successor Agency to the Redevelopment Agency ATTACHMENT 2 Investment Report
Unaudited
March 31, 2026
Issuer/ Interest Date of Date of Par Value Book Market Account Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif. 3.826% 31-Mar-26 Demand $ 1.38.21697 $ 1.3821697 1,338,216.97 Local Bank Checking Accounts U.S. Bank n/a 31-Mar-26 Demand 326,654.24 326,654.24 326,654.24 Total Unaudited Investments under the direction of the City 1,664,871.21 $ Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 3.591% 31-Mаr-26 Demand 11.14 11.14 11.14 2018A & 2018B - Debt Service Account 2018 Refunding Bonds US Bank 0.098% 31-Mar-26 Demand 1,696.59 1,696.59 1,696.59 2018A & 2018B - Interest Account 2018 Retuning Bonds Total Unaudited Investments under the direction of focal agents 2018 Refunding Bonds 31-Mar-26 Demand 1.00 1.00 1.00 2018A & 2018B - Reserve Account 1,708.73 $ 1,708.73 $ 1,708.73
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, as required by the California Government Code sections 53646(b)(2) and (3), respectively. * Note: The 2005 and 2007 Series Bonds were refinanced to 2018 Series Bonds in November 2018. Marc Morales, Senior Accountant Investment - SA
Hesperia Housing Authority ATTACHMENT 3
Investment Report
Unaudited
March 31, 2026
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Investments under the direction of the City:
Local Agency Investment Funds State of California 31-Mar-26 5,417,882.20 5,417,882.20 5,417,882.20 Local Bank Checking Accounts U.S. Bank 31-Mar-26 Demand 1,322,486.73 1,322,486.73 1,322,486.73 Total Unaudited Investments under the direction of the City 6,740,368.93 6,740,368.93 $ 6,740,368.93 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 ATTACHMENT 4
Investment Report
Unaudited
March 31, 2026
Issuer/ Interest Date of Date of Par Value Book Market
Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Investments under the direction of the City:
Local Agency Investment Funds State of California 3.826% Demand 2,994,775.50 2,994,775.50 2,994,775.50 Local Bank Checking Accounts U.S. Bank Demand 731,014.58 731,014.58 731,014.58 Total Unaudited Investments under the direction of the City 3,725,790.08 $ 3,725,790.08 $ 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.
Marc Morales, Senior Accountant
Investment - CDC
Hesperia Water District ATTACHMENT 5
Investment Report
Unaudited
March 31, 2026
Issuer/ Interest Date of Date of Par Value Book Market Account Type of Investment Institution Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of California 31-Мar-26 $ 32,644,810.24 32,644,810.24 32,644,810.24 Local Bank Checking Accounts U.S. Bank 31-Mar-26 7,968,487.81 7,968,487.81 7,968,487.81 Total Unaudited Investments under the direction of the City $ 40,613,298.05 $ 40,613,298.05 40,613,298.05 Investments under the direction of fiscal agents:
Charles Schwab 31-Mar-26 1,413,274.43 1,413,274.43 1,413,274.43 HWD Pension Charles Schwab 31-Mar-26 283,690.80 283,690.80 HWD OPEB Deposits - Workers' Comp PERMA 31-Mar-26 1,041,561.53 1,041,561.53 1,041,561.53 GL 1352 Total Unaudited Investments under the direction of fiscal agents 2,738,526.76 $ 2,738,526.76 $ 2,738,526.76 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.
Marc Morales, Senior Accountant
Investment - ENT
Hesperia Golf and Country Club ATTACHMENT 6
Consolidated Income Statement - Unaudited
March 2026
Mar 26 Oct 25-Mar 26
Income
General & Administrative 252.74 1,740.52
Course 121,331.00 615,810.01
Carts 2,615.00 11,479.00
Proshop 10,204.33 37,161.41
Food & Beverage 22,758.04 114,166.32
Total Income 157,161.11 780,357.26
Proshop 6,553.48 23,241.35
Food & Beverage 10,337.03 42,985.03
Cost of Goods Sold 16,890.51 66,226.38
Gross Profit 140,270.60 714,130.88
Expense
50000 • Payroll Expenses
General & Administrative 12,441.93 84,051.85
Course 34,609.40 211,353.69
Carts 7,892.86 50,920.48
Proshop 8,488.53 50,594.11
Food & Beverage 4,493.36 29,968.04
Total 50000 • Payroll Expenses 67,926.08 426,888.17
60000 - Operating Expenses
General & Administrative 15,007.54 87,779.51
Course 37,439.01 179,828.37
Carts 8,608.67 54,869.30
Proshop 172.84 2,443.16
Food & Beverage 7,467.09 17,429.90
Total 60000 • Operating Expenses 68,695.15 342,350.24
Total Expense 136,621.23 769,238.41
Net income 3,649.37
-55,107.53
Information Provided by Donovan Bros Golf, LLC
ATTACHMENT 7
Animal Control Donation Trust
Cash Flow Summary - Unaudited
March 31, 2026
Beginning Balance (March 1, 2026) $ 102,758
Activity During Month:
Donations Received 125
Fees Paid (HDCF Administrative Fees) (8)
Net Change in Balance 117
Ending Balance (March 31, 2026) $ 102,875
Information Provided by High Desert Community Foundation