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RPVCCA_CC_SR_2015_04_07_F_Monthly_Cash_BalancesCITY OF MEMORANDUM RANCHO PALOS VFRDES TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: KATHRYN DOWNS, ACTING FINANCE DIRECTOR DATE: APRIL 7, 2015) SUBJECT: FEBRUARY 2015 MONTHLY REPORT OF CASH BALANCES REVIEWED: DOUGLAS WILLMORE, CITY MANAGER PL4,1V Staff Coordinator: Jane Lin, Accountant ..> I,— RECOMMENDATION Receive and file the February 2015 Monthly Report of Cash Balances for the City of Rancho Palos Verdes. BACKGROUND This report summarizes the cash activity associated with all funds of the City for the month of February 2015. A separate report is prepared monthly for the Improvement Authority and is presented under separate cover before the Authority Commission. ANALYSIS The overall cash balances of the City totaled $55,267,736 at February 28, 2015. Cash increased by $512,472 during the month. The overall increase is a result of various factors over several individual funds of the City. These factors are discussed in detail below for each fund experiencing a noteworthy cash event (defined as more than $50,000 and 5% of the cash balance in a particular fund). Employee Benefits Fund — The cash balance in this fund decreased by more than $138,000 during the month. The most significant factor of decrease was the disbursements for the City's share of employee insurance premiums totaling $75,121. 1 February 2015 Monthly Report of Cash Balances April 7, 2015 Page 2 Street Maintenance Fund — The cash balance in this fund decreased by more than $162,000 during the month. The decrease was primarily due to the fact that the February Highway User Tax was not received until March, while normal operating expenditures were disbursed. The disbursements included $17,518 to Hardy & Harper for the Palos Verdes Drive South landslide repair project and $61,201 to Civil Work Corp for the annual sidewalk repair program. Proposition A Fund — The cash balance in this fund increased by $70,932 during the month due to receipt of the February Proposition A apportionment. The Proposition A fund pays for the Palos Verdes Peninsula Transit Authority contribution. Disbursements for that contribution are made twice annually. Quimby Fund — The cash balance in this fund increased by more than $1 million during the month due to receipt of $1,278,322 from Taylor Morrison of California. 2 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES FEBRUARY 2015 (1) All LAIF interest is paid quarterly. (2) Electronic Disbursements: Payroll CalPers ICMA&HSA RHS Withholdings FSA Postage Bank and Merchant Fees BOA BOW 401,282.58 86,20& 34 39,222.70 9,442.87 359.19 2,500.00 5,644.65 295.95 5,644.65 539,306.63 (3) The net adjustment was due to five voided checks, electronic deposits, returned items, and other adjustment. BALANCE CASH BALANCES BY FUND FORWARD DEBIT CREDIT % Change of Change In Cash Balance Ending Cash from Previous CASH Balance Month -End Unrestricted Bank Bank YTDINT GENERALFUND of America of the West INVESTMENT TREASURIES 201,104.83 1% Restricted by Council Action OPERATING OPERATING BANKCARD PETTY CASH PAYROLL LAIF•CITY CDARS TREAS DIRECT TOTAL CASH RECEIVED BEGINNING BALANCE 515,901.70 3,153,403.52 0.00 2,500.00 0.00 49,883,458.24 1,200,000.00 0.00 54,755,263.46 0% PLUS: DEPOSITS 75,894.63 2,845,531.01 412,459.86 14,876,724.12 2,921,425.64 2% PLUS: INTEREST EARNINGS(1) 3,377,501.75 7,040.53 120,042.85 3,264,499.43 0.00 85,125.23 LESS: CHECK DISBURSEMENTS (350,000.00) (1,643,511.09) 0.00 943,692.02 (1,993,511.09) 0% LESS: ELECTRONIC DISBURSEMENTS(2) (5,644.65) (539,306.63) 612,317.06 970,689.35 (544,951.28) 12% ADJUSTMENTS(3) (4,999.00) 134,507.88 1,144,819.77 20,850,491.65 129,508.88 3% PLUS: TRANSFERS IN 0.00 LESS: TRANSFERS OUT 1,228,161.75 2,150.09 164,290.85 1,066,020.99 0.00 13% ENDING BALANCE 231,152.68 3,950,624.69 0.00 2,500.00 0.00 49,883,458.24 1,200,000.00 0.00 55,267,735.61 85,125.23 (1) All LAIF interest is paid quarterly. (2) Electronic Disbursements: Payroll CalPers ICMA&HSA RHS Withholdings FSA Postage Bank and Merchant Fees BOA BOW 401,282.58 86,20& 34 39,222.70 9,442.87 359.19 2,500.00 5,644.65 295.95 5,644.65 539,306.63 (3) The net adjustment was due to five voided checks, electronic deposits, returned items, and other adjustment. BALANCE CASH BALANCES BY FUND FORWARD DEBIT CREDIT % Change of Change In Cash Balance Ending Cash from Previous CASH Balance Month -End Unrestricted GENERALFUND 15;736;726.70 1,614,071.67 1,815,176.50 15,535,621.87 201,104.83 1% Restricted by Council Action BEAUTIFICATION FUND 794,886.73 0.00 0.00 794,886.73 0.00 0% CIP 15,227,388.93 61,795.05 412,459.86 14,876,724.12 (350,664.81) 2% EQUIPMENT REPLACEMENT 3,377,501.75 7,040.53 120,042.85 3,264,499.43 (113,002.32) 3% BUILDING REPLACEMENT 943,692.02 0.00 0.00 943,692.02 0.00 0% EMPLOYEE BENEFITS 1,108,777.03 474,229.38 612,317.06 970,689.35 (138,087.68) 12% Subtotal 21,452,246.46 543,064.96 1,144,819.77 20,850,491.65 601,754.81 3% Restricted by Law or External Agencies STREET MAINTENANCE 1,228,161.75 2,150.09 164,290.85 1,066,020.99 (162,140.76) 13% 1972 ACT 124,039.67 28,724.81 0.00 152,764.48 28,724.81 23% EL PRADO 21,694.58 114.86 0.00 21,809.44 114.86 1% CDBG 27,550.66 0.00 320.00 27,230.66 (320.00) 1% CDBG-R 0.00 0.00 0.00 0.00 0.00 0% 1911 ACT 1,778,342.53 56,367.65 27,538.73 1,807,171:45 28,828.92 2% SOLID WASTE 457,262.41 4,830.14 12,498.43 449,594.12 (7,668.29) 2% AIR QUALITY MANAGEMENT 88,172.04 0.00 0.00 88,172.04 0.00 0% PROPOSITION C 1,676,389.97 59,160.75 0.00 1,735,550.72 59,160.75 4% PROPOSITION 516,997.24 71,323.34 391.54 587,929.04 70,931.80 14% PUBLIC SAFETY GRANTS 96,561.10 21,353.44 0.00 117,914.54 21,353.44 22% MEASURE R 1,517,998.33 44,257.07 0.00 1,562,255.40 44,257.07 3% HABITAT RESTORATION 1,562,351.14 0.00 62,469.25 1,499,881.89 (62,469.25) 4% SUBREGION 1 MAINTENANCE 845,489.85 55.57 2,768.75 842,776.67 (2,713.18) 0% MEASURE A MAINTENANCE 253,647.63 0.00 0.00 253,647.63 0.00 0% ABALONE COVE SEWER DISTRICT 71,408.60 5,662.92 21,323.78 55,747.74 (15,660.86) 22% RPVTV 0.00 0.00 0.00 0.00 0.00 0% GINSBURG CULTURE ARTS BUILDING 101,296.31 0.00 0.00 101,296.31 0.00 0% DONOR RESTRICTED CONTRIBUTIONS 883,056.75 1,500.00 705.71 883,851.04 794.29 0% QU IMBY 57, 927.41 1,278,322.21 0.00 1,336, 249.62 1,278,322.21 100% LOW -MODERATE INCOME HOUSING 23,547.46 14,583.00 0.00 38,130.46 14,563.00 62% AFFORDABLE HSNG IN LIEU 581,946.08 0.00 0.00 581,946.08 0.00 0% EET 422,704.09 3,616.00 0.00 426,320.09 3,616.00 1% MEASURE A CAPITAL 7,440.11 0.00 0.00 7,440.11 0.00 0% BIKEWAYS 96.52 0.00 0.00 96.52 0.00 0% UNDERGROUND UTILITIES 0.00 0.00 0.00 0.00 0.00 0% ROADWAY BEAUTIFICATION 0.00 0.00 0.00 0.00 0.00 0% WATER QUALITY FLOOD PROTECTION 4,293,008.57 147,702.47 102,637.93 4,338,073.11 45,064.54 1% REDEVELOPMENT OBLIGATION RETIRE 493,136.10 0.00 36,457.50 456,678.60 (36,457.50) 7% IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 436,063.40 21,802.00 14,792.06 443,073.34 7,009.94 2% Subtotal 17,566,290.30 1,761,526.32 446,194.53 18,881;622.09 1,315,331:79 7% GRAND TOTAL 54,755,263.461' 3,918,662.95 3,406190.80 55,267,735.61 512,472.15 "1% Total Investment: 55,267,735.61 3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES FEBRUARY 2015 Issuer of Acquisition Maturity Market Investment Investment Date Term Date Value Par Book Value Value Yield Checking Accounts Bank of America N/A N/A On Demand $ 233,653 N/A $ 233,653 0.00% Bank of the Checking Accounts West N/A N/A On Demand $ 3,950,625 N/A $ 3,950,625 0.00% State of Local Agency Investment Fund (LAIF) California N/A N/A On Demand $ 49,883,458 N/A $ 49,883,458 0.27% CDARS - Malaga Bank Malaga Bank 12/26/2013 26 weeks 6/25/2015 250,000 $ 250,000 0.35% Century Bank & Trust Company 12/26/2013 26 weeks 6/25/2015 244,500 $ 244,500 0.25% Ever Bank 12/26/2013 26 weeks 6/25/2015 244,500 $ 244,500 0.25% First Foundation Bank 12/26/2013 26 weeks 6/25/2015 105,945 $ 105,945 0.25% Meridian Bnak 12/26/2013 26 weeks 6/25/2015 $ 110,555 $ 110,555 0.25% Western Alliance Bank 12/26/2013 26 weeks 6/25/2015 $ 244,500 $ 244,500 0.25% Total Investment: $ 55,267,736 Total Investment Weighted Average Return 0.2% NOTE: (1) See footnote on the summary page (2) LAIF market values will be reported to vary from book value if the City calculated share of total LAIF assets is less than the City book value. To the best of my knowledge, there are no misstatements of material amounts within this report, or omissions of material amounts to cause the report to be misleading. I certify that this report accurately reflects all City investments and complies with the investment policy of the City of Rancho Palos Verdes as approved by the City Council. Furthermore, I certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. Respe tf submitted, Ll Treasurer Dated