City of Pacifica
Q2 Treasurer's Report as
of December 31, 2025
Portfolio Summary
Par Value
GASB 31 Fair
Market Value BOOK Value
% of
Portfolio
Cash
Tri Counties Bank-General Account $ 9,348,211 9,348,211 $ 9,348,211 $ 16.82% Tri Counties Bank-Payroll Account 644,639 644,639 644,639 1.16% Tri Counties Bank-Turbo Data 9,937 9,937 9,937 0.02%
Petty Cash - Held by various Departments 3,245 3,245 3,245 0.01% Total Cash $ 10,006,032 $ 10,006,032 $ 10,006,032 18.00% Investments
California Local Agency Investment Fund
(LAIF)* $ 38,939,005 $ 39,023,949 $ 38,939,005 70.05%
City National Bank-Roy Davies Trust 2,456,156 2,456,156 2,456,156 4.42% PARS PENSION** 845,796 845,796 845,796 1.52%
Bank of New York Mellon-RDA 2004 Bonds 150,664 150,664 150,664 0.27% US Bank - Money Market Fund 3,187,385 3,187,385 3,187,385 5.73% Total Investments $ 45,579,006 $ 45,663,950 $ 45,579,006 82.00% Total Cash and Investments $ 55,585,038 $ 55,669,982 $ 55,585,038 100.00% * LAIF FAIR VAUE RATE 1.002181483 https://www.treasurer.ca.gov/pmia-laif/reports/valuation.asp ** PARS TRUST - PUBLIC AGENCY RETIREMENT SERVICES - INVESTS IN CAPITAL APPRECIATION
FUNDS FOR THE CITY'S OPEB TRUST AND MODERATE INDEX FUNDS City of Pacifica
Q2 Treasurer's Report
as of December 31, 2025
Reconciliation to General Ledger
Description Bank Account # Bank Amount
TRI COUNTIES GENERAL CHECKING ACCOUNT xx0541 9,844,154
TRI COUNTIES PAYROLL ACCOUNT xx6915 647,024
TRI COUNTIES WORKERS COMP ACCOUNT xx1341 -
TRI COUNTIES SENIOR SERVICES ACCOUNT xx5996 -
TRI COUNTIES TURBO DATA ACCOUNT xx9758 9,937
PETTY CASH PETTY CASH 3,245
CITY NATIONAL BANK ROY DAVIES TRUST-PRINCIPAL xx5367 2,456,156 LOCAL AGENCY INVESTMENT FUND (LAIF) xx1614/xx1007 38,939,005 BNY- RDA xx0166/xx0167 150,664
US BANK - 2014 WASTEWATER BONDS 2126700 1,074
US BANK - 2016 REFUNDING 24953500 1,060,176
US BANK - 2017 WASTEWATER REVENUE BOND-PROJECT FUND 27843200 1,966 US BANK - 2019 TAXABLE PENSION OBLIGATION BOND 267004000-3 1 US BANK - 2021 CIVIC CENTER BONDS 249299000 -
US BANK - 2023 WW IBANK LOAN 207877539 2,124,168
PARS- PENSION&OPEB PACIFICA 845,796
DEPOSIT IN TRANSIT 32,598
OUTSTANDING AP CHECKS at 12/31/25 (528,541)
OUTSTANDING PR CHECKS at 12/31/25 (2,625)
EE Refund for overpayment B#560 240
TOTAL ADJUSTED BANK BALANCE 55,585,038
Description ORG OBJECT Book Amount
CASH IN GENERAL ACCOUNT 101 10001 9,348,211
CASH IN BANK - PAYROLL 101 10002 644,639
CASH IN BANK - TURBO 101 10003 9,937
PETTY CASH 101/518 10020 3,245
INVESTMENTS - LAIF 101 10101 38,939,005
PARS TRUSTS-PENSION 101 11001 845,796
R DAVIES TRUST 227 11003 2,456,156
BNY- RDA 2004 BONDS FISCAL AGENT 791 11204 150,664
RESERVE CASH-2014 WASTEWATER REVENUE REFUNDING 518 11214 1,074 CASH RESERVE - 2016 LEASE PAYMENT 440 11216 1,060,176
RESERVE CASH-2017 WASTEWATER REVENUE REFUNDING
PROJECT
518 11217 1,966
RESERVE CASH-2019 POB BONDS 440 11219 1
CITY OF PACIFICA 2021 PROJECT FUND 322 11221 -
US BANK-2023 WASTE WATER BANK LOAN 518 11223 2,124,168
TOTAL ADJUSTED BOOK BALANCE 55,585,038