TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Hillary Guirola-Leon, Finance Director
DATE: January 14, 2026
SUBJECT: RECEIVE AND FILE MONTHLY DISBURSEMENTS REPORT
FOR DECEMBER 2025
STRATEGIC PLAN CRITICAL SUCCESS FACTORS
Efficient, Responsive, and Effective City Services
Fiscally Responsible and Transparent City Government
BACKGROUND
The City publishes a report on total disbursements each month pursuant to Government Code Sections 37202 and 37208.
DISCUSSION
There are three source points for disbursement: (1) items disbursed from the City’s General Checking account, including electronic funds transfers (EFTs); (2) items disbursed from the City’s Workers’ Compensation Account (collaboratively managed by City staff and the workers’ compensation thirdparty administrator); and (3) items disbursed through the payroll process, inclusive of direct deposit transfers to employees, hardcopy checks issued to employees, and electronic transfers to State and Federal taxing authorities.
FISCAL IMPACT & PROCUREMENT REVIEW
Procurement review is not applicable.
Tony Chou, Mayor
Calvin Lo, Vice Mayor
Hunter Chang, Council Member
John Chou, Council Member
Gretchen Shepherd Romey, Council Member
DECEMBER 2025 DISBURSEMENTS SUMMARY
EXPENDITURES BY MONTH- PAST SIX MONTHS VERSUS PRIOR YEAR Description A m ount
General Account Checks 536,158$
General Account Electronic Fund Transfers 1,641,392
Worker's Compensation Checks 183,763
Salaries and Taxes Paid 1,095,960
3,457,274$
Operating Expenditures 3,201,485$
CIP Expenditures 255,789
3,457,274$
S chedule of Disbursem ents - Decem ber 2025
July August September October November December
2025 3,783,900 2,994,357 2,239,448 3,195,883 2,230,110 $2,239,448 2024 4,212,254 3,106,073 2,340,046 2,459,456 2,960,224 2,498,680 Increase is due to 3 payroll
cycles in October 2025 versus 2
in October 2024. The increase
is also due to the payment of
the Shared Command invoice
in the amount of $256,100.07
In 2024, there were 3
accounts payable
cycles.
0 550,000
1,100,000
1,650,000
2,200,000
2,750,000
3,300,000
3,850,000
4,400,000 Operating Expenditures By Month
LEGAL REVIEW
The City Attorney's office has reviewed and approved as to form.
RECOMMENDATION
Staff recommends the Council receive and file the Monthly Disbursements Report for the month of December 2025. If the City Council concurs with staff’s recommendation, an appropriate motion would be:
“I move to receive and file the Monthly Disbursements Report for the month of December 2025.”
ATTACHMENTS
1. December 2025 Transactions by Account Summary
July August September October November December
2025 901,048 447,357 275,768 841,537 164,037 255,789
2024 98,570 250,660 114,033 432,846 279,972 788,031
Due to $643k related to
Street Rehab project and
$87k for the Lift Station
Improvement Project.
Due to $294K
related to the Lift
Due to $463K
related to Citywide
Sidewalk
Replacement
Due to $700k
Street Rehab
0 250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
2,750,000
3,000,000
3,250,000
3,500,000
3,750,000 CIP Expenditures By Month