City of Hesperia ATTACHMENT 1
Investment Report
Unaudited
June 30, 2026
Institutionl Interest Date of Date of Par Value Market Account Iype 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. 30-Jun-26 Demand $109,666,494.67 109.666.494.67 109,666,494.67 Local Bank Checking Accounts U.S. Bank 30-Jun-26 Demand 44,920.963.04 44,920,963.04 44,920,963.04 Total Unaudited investments under the direction of the City $ 154,587,457.71 $ 154,587,457.71 $ 154,587,457.71 Investments under the direction of fiscal agents:
2012 Lease Revenue Bonds US Bank 0.298% 30-Jun-26 Demand 551.79 551.79 551.79 / 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds US Bank 0.000% 30-Jun-26 Demand 2012 - Water Rights Interest Fund 2012 Lease Revenue Bonds US Bank 0.297% 30-Jun-26 Demand 1,493,114.24 1,493,114.24 1,193,114.24 / 2012 - Water Rights Reserve Fund 2012 Lease Revenue Bonds US Bank 0.297% 30-Juп-26 Demand 1,865.10 1,865.10 1,865.10. 2012 - Water Rights Surpius Revenue Fund 2023 Refunding Lease Revenue Bonds* US Bank 0.263% 30-Jun-26 Demand 202.12 202.12 2023 Refunding Lease Revenue Bonds Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.280% 30-Jun-26 Demand 14.35 14.35 2023 Refunding Lease Revenue Interest Funds 2023 Refunding Lease Revenue Bonds US Bank 0.263% 30-Jun-26 Demand 118.33 118.33 118.33/ 2023 Refunding Lease Revenue Interest Funds 2024 CFD 2005-1 Refunding US Bank 0.262% 30-Jun-26 Demand 1,022.63 1,022.63 2024 CFD 05-1 - Special Tax Fund 2024 CFD 2005-1 Refunding US Bank 0.262% 30-Jun-26 Demand 807.22 2024 CFD 05-1 - Band Fund 2024 CFD 2005-1 Refunding US Bank 0.262% 30-Jun-26 Demand 519,087.57 2024 CFD 05-1 - Reserve Fund Deposits - Workers' Comp PERMA n/a 30-Jun-26 n/a 987,995.04 987,995.04.
Sully Miller Retention - Ranchero US Bank 0.000% 30-Juп-26 n/a Ranchero Road - Escrow Account City of Hesperia Stabalized Trust Charles Schwab n/a 30-Jun-26 n/a City of Hesperia OPEB Trust Charles Schwab n/a 30-Jun-26 n/a 1,026,533.69 11026,533.69 1,026,533.69 Hesperia Fire Protection PST Charles Schwab n/a 30-Juп-26 n/a 11,780,515.78 Fire Pension Total Unaudited Investments under the direction of fiscal agents $ 11,332,319.55 $ 11,332,319.55 $ 11,332,319.55 Please Note ate an ince let bung orest paymen due 2. Bace adjusted on 5126.
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 financing of the Civic Plaza. Vara Ogunde
Sara Ogunde, Senior Accountant
Investment - City
Successor Agency to the Redevelopment Agency ATTACHMENT 2 Investment Report
Unaudited
June 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 Calif 3.810% 30-Jun-26 Demand s 5,269,959.60 S 5,269,959.60 5,269,959.60 Local Bank Checking Accounts U.S. Bank n/a 30-Jun-26 Demand 2,158,650.74 2,158,650.74 2,158,650.74 Total Unaudited Investments under the direction of the City 7,428,610.34 $ 7,428,610.34 Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 30-Jun-26 Demand 11.14 11.14 11.14 / 2018A & 2018B - Debt Service Account 2018 Refunding Bonds US Bank 30-Jun-26 Demand 1,877.67 1,877.67 1,877.67 / 2018A & 2018B - Interest Account 2018 Refunding Bonds US Bank 30-Jun-26 Demand 1.00 1.00 / 2018A & 2018B - Reserve Account Total Unaudited Investments under the direction of fiscal agents 1,889.81 $ 1,889.81 $ 1,889.81 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, p as required by the California Government Code sections 53646(b)(2) and (3), respectively. Vara Ogunde * Note: The 2005 and 2007 Series Bonds were refinanced to 2018 Series Bonds in November 2018. Sara Ogunde, Senior Accountant Investment - SA
Hesperia Housing Authority ATTACHMENT 3
Investment Report
Unaudited
June 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-Jun-26 Demand 4,885,719.35 4,885,719.35 4,885,719.35 Local Bank Checking Accounts U.S. Bank 30-Jun-26 Demand 2,001,260.45 2,001,260.45 2,001,260.45 Total Unaudited Investments under the direction of the City 6,886,979.80 6,886,979.80 6,886,979.80 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.
Jara Ogunde
Sara Ogunde, Senior Accountant
Investment - HHA
Hesperia Community Development Comission ATTACHMENT 4
Investment Report
Unaudited
June 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 3.810% 30-Jun-26 Demand 2,664,539.92 2,664,539.92 2,664,539.92 Local Bank Checking Accounts U.S. Bank 30-Jun-26 Demand 1,091,433.62 1,091,433.62 1,091,433.62 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.
Jara Dgunde
Sara Ogunde, Senior Accountant
Investment - CDC
Hesperia Water District ATTACHMENT 5
Investment Report
Unaudited
June 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 3.810% 30-Jun-26 Demand $ 27,511,729.66 27,511,729.66 27,511,729.66 Local Bank Checking Accounts U.S. Bank 30-Jun-26 Demand 11,269,197.53 11,269,197.53 11,269,197.53 Total Unaudited Investments under the direction of the City 38,780,927.19 $ 38,780,927.19 38,780,927.19 Investments under the direction of fiscal agents:
Hesperia Water District PST Charles Schwab 30-Jun-26 1,522,686.55 1,522,686.55 1,522,686.55/HWD Pension Hesperia Water District OPEB Charles Schwab 30-Jun-26 305,847.26 305,847.26 305,847.26 HWD OPE Deposits - Workers' Comp 30-Jun-26 1,041,561.53 1,041,561.53 1,041,561.53 GL 1352 Total Unaudited Investments under the direction of fiscal agents 2,870,095.34 $ 2,870,095.34 $ 2,870,095.34 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.
Vara Ogunde
Sara Ogunde, Senior Accountant
Investment - ENT
Hesperia Golf and Country Club ATTACHMENT 6
Consolidated Income Statement - Unaudited
June 2026
Jun 26 Oct 25-Jun 26
Income
General & Administrative 424.55 2,687.97
Course 114,894.00 981,791.01
Carts 4,205.00 23,256.00
Proshop 5,676.23 58,336.37
Food & Beverage 19,054.57 176,493.23
Total Income 144,254.35 1,242,564.58
Proshop 3,675.51 37,137.13
Food & Beverage 9,394.39 68,546.92
Cost of Goods Sold 13,069.90 105,684.05
Gross Profit 131,184.45 1,136,880.53
Expense
50000 • Payroll Expenses
General & Administrative 12,387.15 127,727.54
Course 33,113.37 328,249.96
Carts 10,068.64 83,167.42
Proshop 10,272.38 83,680.89
Food & Beverage 4,739.87 46,631.62
Total 50000 - Payroll Expenses 70,581.41 669,457.43
60000 • Operating Expenses
General & Administrative 19,360.03 136,358.09
Course 42,708.10 313,250.77
Carts 10,018.33 82,231.88
Proshop 790.55 5,461.95
Food & Beverage 223.43 18,792.04
Total 60000 • Operating Expenses 73,100.44 556,094.73
Total Expense 143,681.85 1,225,552.16
Net Income -12,497.40 -88,671.63
Information Provided by Donovan Bros Golf, LLC
ATTACHMENT 7
Animal Control Donation Trust
Cash Flow Summary - Unaudited
June 30, 2026
Beginning Balance (June 1, 2026) $ 102,244 V
Adjustments (quarterly fees) (3) -
50-
Adjusted Beginning Balance (June 1, 2026) 102,291 -
Activity During Month:
Donations Received 50 -
Fees Paid (HDCF Administrative Fees) (771) -
Net Change in Balance
Ending Balance (June 30, 2026) 5 10020 г
Information Provided by High Desert Community Foundation