City of Hesperia ATTACHMENT 1
Investment Report
Unaudited
April 30, 2026
Institution/ Interest Date of Date of Par Value Book Market Account Type of Investment Fiscal Agent Rate Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif 3.811% 30-4p1-26 Demand $ 107,674,823.32 107,674,823.32 107,674,823.32 Local Bank Checking Accounts U.S. Bank n/a 30-Apr-26 Demand 27,180,914.92 22,180.914.92 27,180,914.92 Total Unaudited Investments under the direction of the City $ 134,855,738.24 $ 134,855,738.24 $ 134,855,738.24 Investments under the direction of fiscal agents:
2012 Lease Revenue Bonds US Bank 0.069% 30-Арт-26 Demand 548.59 548.59 548.59 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds US Bank 0.000% 30-Apr-26 Demand 2012 - Water Rights Interest Fund 2012 Lease Revenue Bonds US Bank 0.301% 30-Арr-26 Demand 1,484,376.69 1,484,376.69 1,484.376.69 2012 - Water Rights Reserve Fund 2012 Lease Revenue Bonds US Bank 0.301% 30-Аpr-26 Demand 1,854.19 1,854.19 1,854.19 2012 - Water Rights Surplus Revenue Fund 2023 Refunding Lease Revenue Bonds* US Bank 0.000% 30-Арr-26 Demand (31.66) (31.66) (31.66) 2023 Refunding Lease Revenue Bonds Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.264% 30-Арт-26 Demand 165,159.24 165,159.24 165, 159.24 2023 Refunding Lease Revenue Interest Funds 2023 Refunding Lease Revenue Bonds US Bank 0.264% 30-Арг-26 Demand 117.72 117.72 2023 Refunding Lease Revenue Interest Funds 2024 CFD 2005-1 Refunding US Bank 0.266% 30-Аpr-26 Demand 1,017.35 1,017.35 2024 CFD 05-1 - Special Tax Fund 2024 CFD 2005-1 Refunding US Bank 3.130% 30-Аpr-26 803.05 803.05 2024 CFD 05-1 - Bond Fund 2024 CFD 2005-1 Refunding US Bank 0.266% 30-Аpr-26 Demandin 516,406.38 516,406.38 516,406.38 2024 CFD 05-1 - Reserve Fund Deposits - Workers' Comp PERMA n/a 30-Apr-26 987,995.04 987,995.04 987,995.04 GL 1352 Sully Miller Retention - Ranchero US Bank 0.000% 30-Арг-26 n/a 1.08 1.08 1.08 Ranchero Road - Escrow Account City of Hesperia Stabalized Trust Charles Schwab n/a 30-Аpr-26 n/a 5,377,349.22 5.377,349.22 5,377,349.22 City Pension City of Hesperia OPEB Trust Charles Schwab n/a 30-Аpr-26 n/a 989,242.32 989,242.32 989,242.32 City OPEB Hesperia Fire Protection PST Charles Schwab n/a 30-Apr-26 n/a 1,734,358.48 1,734,358.48 1,734,358.48 Fire Pension Total Unaudited Investments under the direction of fiscal agents $ 11,259,197.69 $ 11,259,197.69 $ 11,259,197.69 Please Note: All market value data is provided courtesy of the City's fiscal agent, US Bank. * Negative ending balance due to timing of interest payment due on 5/1/26. Balance adjusted on 5/1/26. or to mesment program provole suite at to me entire restra policy are cry of haper,. as required by the California Government Code sections 53646(b)(2) and (3), respectively. * Note: 2005 Certicates of Participation began in May 2005 for the financing of the Civic Plaza.
Marc Morales, Senior Accountant
Investment - City
Successor Agency to the Redevelopment Agency ATTACHMENT 2 Investment Report
Unaudited
April 30, 2026
Date of Date of Par Value Book Market Account
Type of Investment Institution Purchase Maturity at Maturity Value Value Description Investments under the direction of the City:
Local Agency Investment Funds State of Calif. 30-Apr-26 Demand $ 1,343,710.87 S 1,343,710.87 1,343,710.87 Local Bank Checking Accounts 30-Аpr-26 339,199.47 339,199.47 339,199.47 Total Unaudited Investments under the direction of the City 1,682,910.34 $ 1,682,910.34 $ 1,682,910.34 Investments under the direction of fiscal agents:
2018 Refunding Bonds 30-Apr-26 11.14 11.14 11.14 | 2018A & 2018B - Debt Service Account 2018 Refunding Bonds US Bank 10.021% 1,866.64 1,866.64 1,866.64 2018A & 2018B - Interest Account 2018 Refunding Bonds 30-Аpr-26 Demand 1.00 1.00 1.00 2018A & 2018B - Reserve Account Total Unaudited Investments under the direction of fiscal agents 1,878.78 $ 1,878.78 $ 1,878.78 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. 1-M1
* 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
April 30, 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 30-Аpr-26 Demand 5,439,238.44 5,439,238.44 5,439,238.44 Local Bank Checking Accounts 30-Аpr-26 1,373,053.39 1,373,053.39 1,373,053.39 Total Unaudited Investments under the direction of the City 6,812,291.83 $ 6,812,291.83 $ 6,812,291.83 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
April 30, 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% 30-Аpr-26 Demand 2,998,937.24 2,998,937.24 2,998,937.24 Local Bank Checking Accounts U.S. Bank n/a 30-Аpr-26 Demand 757,036.30 757,036.30 757,036.30 Total Unaudited Investments under the direction of the City 3,755,973.54 $ 3,755,973.54 $ 3,755,973.54 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
April 30, 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 30-Apr-26 _ $ 32,541,744.61 32,541,744.61 Local Bank Checking Accounts U.S. Bank 30-Apr-26 8,214,670.75 8,214,670.75 8,214,670.75 Total Unaudited Investments under the direction of the City $ 40,756,415.36 $ 40,756,415.36 $ 40,756,415.36 Investments under the direction of fiscal agents:
Hesperia Water District PST Charles Schwab 30-Apr-26 n/a 1,483,183.09 1,483,183.09 1,483,183.09 HWD Pension Hesperia Water District OPEB Charles Schwab n/a 297,802.62 297,802.62 297,802.62 HWD OPEB Deposits - Workers' Comp 30-Аpr-26 n/a 1,041,561.53 1,041,561.53 1,041,561.53 GL 1352 Total Unaudited Investments under the direction of fiscal agents 2,822,547.24 $ 2,822,547.24 $ 2,822,547.24 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
April 2026
Apr 26 Oct 25-Apr 26
Income
General & Administrative 276.39 2,016.91
Course 106,091.00 721,901.01
Carts 3,770.00 15,249.00
Proshop 6,460.64 43,622.05
Food & Beverage 16,929.99 131,096.31
Total Income 133,528.02 913,885.28
Proshop 4,438.18 27,679.53
Food & Beverage 6,540.30 49,525.33
Cost of Goods Sold 10,978.48 77,204.86
Gross Profit 122,549.54 836,680.42
Expense
50000 - Payroll Expenses
General & Administrative 12,432.71 96,484.56
Course 33,481.44 244,835.13
Carts 8,354.87 59,275.35
Proshop 8,730.60 59,324.71
Food & Beverage 4,567.52 34,535.56
Total 50000 - Payroll Expenses 67,567.14 494,455.31
60000 • Operating Expenses
General & Administrative 14,778.62 102,558.13
Course 51,064.67 230,893.04
Carts 8,646.43 63,515.73
Proshop 2,039.18 4,482.34
Food & Beverage 394.40 17,824.30
Total 60000 • Operating Expenses 76,923.30 419,273.54
Total Expense 144,490.44 913,728.85
Net Income -21,940.90 -77,048.43
Information Provided by Donovan Bros Golf, LLC
ATTACHMENT 7
Animal Control Donation Trust
Cash Flow Summary - Unaudited
April 30, 2026
Beginning Balance (April 1, 2026) $ 102,875
Adjustments (quarterly fees) (772)
Adjusted Beginning Balance (April 1, 2026) 102,103
Activity During Month:
Donations Received 100
Fees Paid (HDCF Administrative Fees) (6)
Net Change in Balance 94
Ending Balance (April 30, 2026) $ 102,197
Information Provided by High Desert Community Foundation