TO: Mayor and City Council
FROM: Philippe Eskandar, City Manager
BY: Hillary Guirola-Leon, Finance Director
DATE: February 11, 2026
SUBJECT: RECEIVE AND FILE MONTHLY DISBURSEMENTS REPORT
FOR JANUARY 2026
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 Third party 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
JANUARY 2026 DISBURSEMENTS SUMMARY
EXPENDITURES BY MONTH- PAST SIX MONTHS VERSUS PRIOR YEAR Description A m ount
General Account Checks 228,160$
General Account Electronic Fund Transfers 882,692
Worker's Compensation Checks 96,325
Salaries and Taxes Paid 1,751,358
2,730,374$
Operating Expenditures 2,579,248$
CIP Expenditures 151,126
2,730,374$
S chedule of Disbursem ents - January 2026
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 January 2026. 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 January 2026.”
ATTACHMENTS
1. January 2026 Transactions by Account Summary