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CC SR 20150804 D - Monthly Cash BalancesCITY OF tiRANCHO PALOS VERDES MEMORANDUM TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: DEBORAH CULLEN, FINANCE DIRECTOR DATE: AUGUST 4, 2015 SUBJECT: JUNE 2015 MONTHLY REPORT OF CASH BALANCES REVIEWED: DOUGLAS WILLMORE, CITY MANAGER 1/"'J Staff Coordinator: Jane Lin, Accountant RECOMMENDATION Receive and file the June 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 June 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 $60,712,152 at June 30, 2015. Cash decreased by $225,310 during the month. Compared to the same period last year, the cash balance increased by $1,600,608. The variance to last year is due to the following one-time receipts; $325,000 as result of the settlement with Southern California Edison for the 2009 fire in the Portuguese Bend Nature Preserve, a reimbursement of $67,441 from the County for the Measure A eligible FY13-14 park -site maintenance services in the Portuguese Bend Nature Preserve, Lower Hesse Park, and PVIC, and a reimbursement of $1,132,229 from the State for the Proposition 1 E Stormwater Flood Management program for the San Ramon Canyon Stabilization project. The overall cash balance decrease is described below. These factors are discussed in detail below for each fund experiencing a 1 June 2015 Monthly Report of Cash Balances August 4, 2015 Page 2 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 $248,000 during the month, primarily due to the FY1516 prepayment of $170,781 to California JPIA for the City's Workers' Compensation Insurance. Street Maintenance Fund — The cash balance in this fund increased by more than $171,000 during the month. The City received both its May and June Highway Users Tax payments. Proposition A Fund — The cash balance in this fund increased by $68,578 during the month due to receipt of the June Proposition an apportionment. The Proposition A fund pays for the Palos Verdes Peninsula Transit Authority contribution. Disbursements for that contribution are made twice annually. 2 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES JUNE 2015 (1) All LAIF interest is paid quarterly. (2) Electronic Disbursements: Payroll CalPers ICMA&HSA Retirement Health Savings Withholdings Flexible Spending Accounts Postage Bank and Merchant Fees BOA BOW 397,779.47 88,992.09 24,344.93 9,926.63 688.00 2,500.00 2,891.82 282.59 2,891.82 524,513.71 (3) The net adjustment was due to voided checks and other adjustment. Change of Change In Cash Balance BALANCE Ending Cash from Previous CASH BALANCES BY FUND FORWARD DEBIT CREDIT CASH Balance Month -End Unrestricted Bank Bank Malaga YTD INT GENERAL FUND of America of the West Bank INVESTMENT (35,029.42) 0% Restricted by Council Action OPERATING OPERATING OPERATING PETTY CASH LAIF-CITY COARS TOTAL CASH RECEIVED BEGINNING BALANCE 2,998,332.81 5,721,147.47 100,158.90 3,000.00 49,914,822.06 0.00 2,200,000.00 60,937,461.24 0% PLUS: DEPOSITS 118,781.39 1,813,300.48 237,566.68 13,593,220.12 1.,932,081.87 1% PLUS: INTEREST EARNINGS(1) 3,117,092.05 0.00 24,857.58 3,092,234.47 0.00 116,647.95 LESS: CHECK DISBURSEMENTS 944,235.02 (1,596,642.04) 0.00 944,235.02 (1,596,642.04) 0% LESS: ELECTRONIC DISBURSEMENTS(2) (2,891.82) (524,513.71) 713,499.40 (17,283.76) (527,405.53) 100% ADJUSTMENTS(3) 18,842,928.46 (33,343.83) 975,923.66 18,407,750.58 (33,343.83) 2% PLUS: TRANSFERS IN 0.00 LESS: TRANSFERS OUT 750,182.36 213,774.62 42,384.23 921,572.75 0.00 23% ENDING BALANCE 3,114,222.38 5,379,948.37 100,158.90 3,000.00 49,914,822.06 0.00 2,200;000.00 60,712,151.71 116,647.95 (1) All LAIF interest is paid quarterly. (2) Electronic Disbursements: Payroll CalPers ICMA&HSA Retirement Health Savings Withholdings Flexible Spending Accounts Postage Bank and Merchant Fees BOA BOW 397,779.47 88,992.09 24,344.93 9,926.63 688.00 2,500.00 2,891.82 282.59 2,891.82 524,513.71 (3) The net adjustment was due to voided checks and other adjustment. Change of Change In Cash Balance BALANCE Ending Cash from Previous CASH BALANCES BY FUND FORWARD DEBIT CREDIT CASH Balance Month -End Unrestricted GENERAL FUND 21,823,458.74 1,816,164.63 1,851,194.05 21,788,429.32 (35,029.42) 0% Restricted by Council Action BEAUTIFICATION FUND 795,344.73 0.00 0.00 795,344.73 0.00 0% CIP 13,755,528.70 75,258.10 237,566.68 13,593,220.12 (162,308.58) 1% EQUIPMENT REPLACEMENT 3,117,092.05 0.00 24,857.58 3,092,234.47 (24,857.58) 1% BUILDING REPLACEMENT 944,235.02 0.00 0.00 944,235.02 0.00 0% EMPLOYEE BENEFITS 230,727.96 465,487.68 713,499.40 (17,283.76) (248,011.72) 100% Subtotal 18,842,928.46 540,745.78 975,923.66 18,407,750.58 (435,177.88) 2% Restricted by Law or External Agencies STREET MAINTENANCE 750,182.36 213,774.62 42,384.23 921,572.75 171,390.39 23% 1972 ACT 248,247.11 0.00 3,500.00 244,747.11 (3,500.00) 1% EL PRADO 22,738.82 9.86 0.00 22,748.68 9.86 0% CDBG 46,368.66 0.00 27,283.00 19,085.66 (27,283.00) 59% CDBG-R 0.00 0.00 0.00 0.00 0.00 0% 1911 ACT 1,932,513.56 2,528.40 763.01 1,934,278.95 1,765.39 0% SOLID WASTE 496,924.86 44,280.69 8,973.23 532,232.32 35,307.46 7% AIR QUALITY MANAGEMENT 88,757.68 0.00 0.00 88,757.68 0.00 0% PROPOSITION C 1,882,304.38 56,961.55 0.00 1,939,265.93 56,961.55 3% PROPOSITION 478,463.97 68,577.62 0.00 547,041.59 68,577.62 14% PUBLIC SAFETY GRANTS 126,929.81 0.00 0.00 126,929.81 0.00 0% MEASURE R 1,672,735.04 43,425.91 0.00 1,716,160.95 43,425.91 3% HABITAT RESTORATION 1,506,842.97 0.00 0.00 1,506,842.97 0.00 0% SUBREGION 1 MAINTENANCE 823,252.03 0.00 54.20 823,197.83 (54.20) 0% MEASURE A MAINTENANCE 253,776.63 0.00 0.00 253,776.63 0.00 0% ABALONE COVE SEWER DISTRICT 59,114.26 0.00 7,080.44 52,033.82 (7,080.44) 12% RPVfV 0.00 0.00 0.00 0.00 0.00 0% GINSBURG CULTURE ARTS BUILDING 101,354.31 0.00 0.00 101,354.31 0.00 0% DONOR RESTRICTED CONTRIBUTIONS 888,111.50 0.00 7,513.02 880,598.48 (7,513.02) 1% QUIMBY 1,336,651.62 0.00 0.00 1,336,651,62 0.00 0% LOW -MODERATE INCOME HOUSING 38,147.46 7,767.00 1 0.00 45,914.46 7,767.00 20% AFFORDABLE HSNG IN LIEU 582,281.08 1,942.00 0.00 584,223.08 1,942.00 0% EET 433,920.09 0.00 0.00 433,920.09 0.00 0% 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 5,548,737.43 18,261.69 110,250.85 5,456,748.27 (91,989.16) 2% REDEVELOPMENT OBLIGATION RETIRE 472,843.60 4,167.00 0.00 477,010.60 4,167.00 1 IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 472,338.18 50,696.00 59,692.59 463,341.59 (8,996.59) 2% Subtotal 20,271,074.04 12,392.34 22,869,302.75 267,494.57 20,515,971.81 244,897.77 1% GRAND TOTAL 60,937,461.24 3,094,612.28 60,712,151.71 (225,309.53 0% Total Investment: 60,712,151.71 3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES JUNE 2015 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. Respectfully submitted, "bm&Atlj�- Treasurer 11 Issuer of Acquisition Maturity Market Par Book Investment Investment Date Term Date Value Value Value Yield Checking Accounts Bank of America N/A N/A On Demand $ 3,114,222 N/A $ 3,114,222 0.00% Bank of the Checking Accounts West N/A N/A On Demand $ 5,379,948 N/A $ 5,379,948 0.00% Checking Accounts Malaga Bank N/A N/A On Demand $ 100,159 N/A $ 100,159 0,30% Petty Cash N/A N/A N/A On Demand $ 3,000 N/A $ 3,000 0.00% State of Local Agency Investment Fund (LAIF-CITY) California N/A N/A On Demand $ 49,914,822 N/A $ 49,914,822 0.30% CDARS - Malaga Bank Malaga Bank 6/25/2015 26 weeks 12/23/2015 250,000 $ 250,000 0.35% Banco Popular de Puerto Rico - IBC 6/25/2015 26 weeks 12/24/2015 244,500 $ 244,500 0.25% Iberiabank 6/25/2015 26 weeks 12/24/2015 216,500 $ 216,500 0.25% Univest Bank and Trust Co. 6/25/2015 26 weeks 12/24/2015 244,500 $ 244,500 0.25% Western Alliance Bank 6/25/2015 26 weeks 12/24/2015 $ 244,500 $ 244,500 0.25% Citizens National Bank 3/26/2015 52 weeks 3/24/2016 $ 243,500 $ 243,500 0.35% Ever Bank 3/26/2015 52 weeks 3/24/2016 $ 230,633 $ 230,633 0.35% Flagstar Bank, FSB 3/26/2015 52 weeks 3/24/2016 $ 243,500 $ 243,500 0.35% Parke Bank 3/26/2015 52 weeks 3/24/2016 $ 243,500 $ 243,500 0.35% Porsperity Bank 3/26/2015 52 weeks 3/24/2016 11,867 $ 11,867 0.35% The Park National Bank 3/26/2015 52 weeks 3/24/2016 $ 27,000 $ 27,000 0.35% Total Investment: $ 60,712,152 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. Respectfully submitted, "bm&Atlj�- Treasurer 11