City of Hesperia ATTACHMENT 1
Investment Report
Revised Unaudited
June 30, 2026
Institution/ Interest Date of Date of Par Value 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 3.816% 30-Vun-26 Demand $ 105,763,333.45 105,763,333.45 105,763,333.45 Local Bank Checking Accounts U.S. Bank 30-Jun-26 Demand 43,677,712.62 43,677,712.62 43,577,712.62 Total Unaudited Investments under the direction of the City $ 149,441,046.07 $ 149,441,046.07 $ 149,441,046.07 Investments under the direction of fiscal agents us Bank 2012 Lease Revenue Bonds 0.298% 30-Jип-26 Demand 551.79 2012 Lease Revenue Bonds US Bank 0.000% 30-Jun-26 551.79 2012 - Water Rights Revenue Fund 2012 Lease Revenue Bonds Demand 2012 - Water Rights Interest Fund US Bank 0.297% 30-Jun-26 Demand 1.493.11.24 1,493,114.24 1.193.1424 2012 - Water Rights Reserve Fund 2012 Lease Revenue Bonds US Bank 0.297% 30-Jun-26 Demand 1,865.10 1,865.10 1,865.10 2023 Refunding Lease Revenue Bonds* 2012 - Water Rights Surplus Revenue Fund US Bank 0.263% 30-Jun-26 Demand 202.12 202.12 202.12 2023 Refunding Lease Revenue Bonds Revenue Fund 2023 Refunding Lease Revenue Bonds US Bank 0.280% 30-Jun-26 Demand 14.35 14.35 14.35 2023 Refunding Lease Revenue Interest Funds 2023 Refunding Lease Revenue Bonds US Bank 0.263%
JU-Jun-20 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 2005-1 Refunding 1,022.63 2024 CFD 05-1 - Special Tax Fund US Bank 0.262% 30-Jun-26 Demand 807.22 807.22 807.22
2024 CFD 2005-1 Refunding US Bank 2024 CFD 05-1 - Bond Fund
0.262% 30-Jun-26 Demand 519,087.57 519,087.57 519,087.57 2024 CFD 05-1 - Reserve Fund Deposits - Workers Comp PERMA n/a 30-Jип-26 n/a 987,995.04 987,995.04 987,995.04 GL 1352
Sully Miller Retention - Ranchero US Bank 0.000% 30-Jun-26 n/a 1.08 1.08
1.08 Ranchero Road - Escrow Account
City of Hesperia Stabalized Trust Charles Schwab n/a 30-Jun-26 n/a 5,520,490.61 5,520,490.61 5,520,490.61 City Pension
City of Hesperia OPEB Trust Charles Schwab 30-Jun-26
n/a 1,026,533.69 1,026,533.69 1,026,533.69 City OPEB
Hesperia Fire Protection PST Charles Schwab 30-Jun-26 n/a 1,780,515.78 1,780,515.78 1,780,515.78 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: 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. antin hashine roman portal i em lance meterpent of restent to sectio hops a 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.
Marc Morales, Senior Accountant
Investment - City
Successor Agency to the Redevelopment Agency ATTACHMENT 2 Investment Report
Revised Unaudited
June 30, 2026
Issuer/ Interest Date of Date of Par Value Market
Type of Investment Account
Institution 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 5,257,421.66 $ 5,257,421.66 5,257.421.66 Local Bank Checking Accounts 30-Jun-26 Demand 2,171,188.68 2,171,188.68 2,171,188.68 Total Unaudited Investments under the direction of the City 7,428,610.34 $ 7,428,610.34 $ 7,428,610.34 Investments under the direction of fiscal agents:
2018 Refunding Bonds US Bank 2.693% 30-Jun-26 Demand 11.14 2018 Refunding Bonds 11.14 11.14 2018A & 2018B - Debt Service Account US Bank 0.298% 30-Jun-26 Demand 1,877.67 1,877.67 1,877.67 2018A & 2018B - Interest Account 2018 Refunding Bonds US Bank 0.000% 30-Jun-26 Demand 1.00
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 as required by the California Government Code sections 53646(b)(2) and (3), respectively. and the investment program provides sufficient liquidity to meet expenditure requirements for the next six months, *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
Revised 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 3.816% 30-Jun-26 4,874,109.03 4,874,109.03 Local Bank Checking Accounts U.S. Bank 4,874,109.03
30-Jun-26 Demand 2,012,889.79 2,012,889.79 2,012,889.79 Total Unaudited Investments under the direction of the City 6,886,998.82 $ 6,886,998.82 $ 6,886,998.82 I certity 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
Revised 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 2,658,200.62 2,658,200.62 Local Bank Checking Accounts 2,658,200.62
30-Jun-26 Demand 1,097,772.92 1,097,772.92 1,097,772.92 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
Revised 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 3.816% 30-Jun-26 Demand $ 31,445,378.43 31,445,378.43 Local Bank Checking Accounts U.S. Bank 31,445,378.43
30-Jun-26 Demand 12,986,184.88 12,986,184.88 12,986, 184.88 Total Unaudited Investments under the direction of the City 44,431,563.31 $ 44,431,563.31 $ 44,431,563.31 Investments under the direction of fiscal agents:
Hesperia Water District PST Charles Schwab 30-Jun-26 n/a 1,522,686.55 1,522,686.55 1,522,686.55 HWD Pension Hesperia Water District OPEB Charles Schwab 30-Jun-26 n/a 305,847.26 Deposits - Workers' Comp 305,847.26 305,847.26 HWD OPEB 30-Jun-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 2,870,095.34 $ 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.
Marc Morales, 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
Adjustments (quarterlyfees) (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 (721)
Ending Balance (June 30, 2026) $ 101,570