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CC SR 20151104 I - Sept 2015 Cash BalCITY OF RANCHO PALOS VERDES MEMORANDUM TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR & CITY COUNCIL MEMBERS DEBORAH CULLEN, DIRECTOR OF FINANCE ~ NOVEMBER 4, 2015 SEPTEMBER 2015 MONTHLY REPORT OF CASH BALANCES DOUG WILLMORE, CITY MANAGER ~ Project Manager: Jane Lin, Accountant RECOMMENDATION Receive and file the September 2015 Monthly Report of Cash Balances for the Rancho Palos Verdes. BACKGROUND This report summarizes the cash activity associated with all funds of the City for the month of September 2015. A separate report is prepared monthly for the Improvement Authority and is presented under separate cover before the Authority Commission. DISCUSSION The overall cash balances of the City totaled $58,576,494 at September 30, 2015. Cash increased by $966,856 during the month. Compared to the same period last year, the cash balance decreased by $658,640. The major variance to last year is due to the receipt of $827,904 from the developer for the Highridge Condo Project and a reimbursement of $255,543 for the Prop 1 E Storm Water Flood Management Program. The overall cash balance decrease is described below. 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). General Fund . CIP Fund . Equipment Replacement Fund. Employee Benefits Fund . Habitat Restoration Fund. and Abalone Cove Sewer District Fund -There were 1 September 2015 Monthly Report of Cash Balances November 4, 2015 Page 2 significant changes in the cash balances for each of these funds during September due to the interfund transfers among funds in accordance with the FY15-16 budget. General Fund is the primary funding resource where the City receives most revenues from. City's major projects are either funded or subsidized by General Fund; therefore, interfund transfers are processed. Street Maintenance Fund -The cash balance in this fund increased by more than $68,000 during the month. The City received both its August and September Highway User Tax payment in September while normal operating expenditures were disbursed. Proposition C Fund -The cash balance in this fund increased by more than $59,000 during the month due to receipt of the September Proposition an apportionment. Proposition A Fund -The cash balance in this fund increased by more than $71,000 during the month due to receipt of the September Proposition an 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 $827,000 during the month due to receipt of $827,904 from Glenmont Cal-Coast for the Highridge Condo Project. Water Quality Flood Protection Fund -The cash balance in this fund increased by more than $236,000 during the month. The increase was due to receipt of $255,543 for the Proposition 1 E for the San Ramon Canyon Stabilization project. Special Trusts Fund -The cash balance in this fund increased by more than $51,000 during the month. The increase was primarily due to receipt of the deposits, including $35,000 from Panorama Management Group and $12,000 form Mountain Sports. 2 BEGINNING BALANCE PLUS : DEPOSITS PLUS : INTEREST EARNINGS(1) LESS: CHECK DISBURSEMENTS LESS: ELECTRONIC DISBURSEMENTS(2) ADJUSTMENTS(3) PLUS: TRANSFERS IN LESS: TRANSFERS OUT END ING BALANCE (1) All LAIF interest is paid quarterly (2) Electronic Disbursements: Payroll Cal Pers ICMA&HSA Retirement Health Savings Withholdings Flexible Spend ing Accounts Postage Bank and Merchant Fees Bank of America OPERATING 38,426.89 895.15 (1,563,63) 3,700.26 (41,458,67) o.oo BOA 1,563.63 1,563.63 Bank of the West OPERATING 1,615, 768.62 3 ,002,364.52 (1,424,118.13) (510,014.37) (104,407 ,56) 41,456.67 2,621,051.73 BOW 394,706.80 74,136.53 23,472 72 10,126.16 2,854.00 2,500.00 2,218.16 510,014.37 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES SEPTEMBER 2015 Malaga Bank OPERATING PETTY CASH LAIF-CITY 3,802,336.06 3,000.00 49,950,106.27 3,802,336.06 3 ,000.00 49,950, 106.27 (3) The net adjustment was due to interfund transfers and other deposit adjustment. CASH BALANCES BY FU ND Unrestricted GENERAL FUND Restricted by CouncU Aotlon BEAUTIFICATION FUND CIP EQUIPMENT REPLACEMENT BUILDING REPLACEMENT EMPLOYEE BENEFITS Subtotal Reslrlcled by Law or Elllemar Agencres STREET MAINTENANCE 1972ACT EL PRADO CDBG CDBG-R 1911 ACT SOLID WASTE AIR QUALITY MANAGEMENT PROPOSITION C PROPOSITION A PUBLIC SAFETY GRANTS MEASURER HABITAT RESTORATION SUBREGION 1 MAINTENANCE MEASURE A MAINTENANCE ABALONE COVE SEWER DISTRICT RPVTV GINSBURG CULTURE ARTS BUILDING DONOR RESTRICTED CONTRIBUTIONS QUIMBY LOW-MODERATE INCOME HOUSING AFFORDABLE HSNG IN LIEU EET MEASURE A CAPITAL BIKEWAYS UNDERGROUND UTILITIES ROADWAY BEAUTIFICATION WATER QUALITY FLOOD PROTECTION REDEVELOPMENT OBLIGATION RETIRE IMPROVEMENT DISTRICT 9 SPECIAL TRUSTS Suotctal GRAND TOTAL BALANCE FORWARD 16,666,796.03 571,855.73 21, 121.427.96 2,985, 156.64 000 (609,458.92) 24,068.981 .63 1,364,414.15 47.202.82 22,876.36 46.305.66 0 .00 1. 773,626.35 484,927.85 102,601 .88 292 ,659.64 356.233.82 27,011 .81 1,228.205.05 1,47 4,096.05 816,502 .98 (7,109.37] 52,068.41 0.00 101 ,419.31 872.240 56 1,337,509.62 45,941 .46 584,622.13 344,353.71 7,440.11 96.52 0.00 0.00 4 ,647,840.64 470,177.03 0.00 360,595.63 16.873.860.18 57,609.637.84 DEBIT CREDIT CASH 3,698,572.74 9 ,463, 121 .87 10,902,246.90 0 ,00 0.00 571 ,855,73 3 ,051 ,203.00 204 ,998,60 23,967,632.36 340.393 ,00 44.974.79 3 ,280,575,05 565.00 0 .00 565,00 2 ,64 8,870.08 577,650.35 1,461,760.81 6 ,041 ,031 08 627,623 .7 ~ 29,282.368.97 142,602.84 73.634.26 1.453.382. 73 o.oo 0.00 47,202.82 0 .00 0.00 22.676.36 31,669,34 57 ,930.00 20,045.00 0,00 o.oo 0.00 0.00 26,847.72 1, 7 46,778.63 51,692 .50 44,946.81 491.673.54 0 ,00 o.oo 102,601 .88 59,327.91 0 .00 351 ,987 .55 71 ,766,54 0 ,00 428,000,36 0.00 0 .00 27,011 .81 44,142.14 000 1.27 2.347,19 125.000.00 38,265.00 1,560,831 .05 40.000.00 3,389.29 853,113.69 54,893.37 47,633.00 151 ,00 82 ,752.00 6,004.42 126,815.99 0 .00 o.oo 0.00 0.00 0 .00 101.419.31 1,000.00 6 ,95113 866,289,43 827.904,00 0.00 2,165,413.62 0.00 0.00 45.941.46 0.00 0.00 584.622.13 220.01 0,00 344,573.72 0.00 0 .00 7.440.11 o.oo o.oo 96.52 o.oo 0 .00 o.oo 0 .00 o.oo 0 .00 286,541 ,04 49,678.75 4,884, 702.93 4,167.00 0.00 474 344,03 0 .00 0.00 0.00 61 ,957.82 10.358,12 41.2 ,195.33 1.885,636.51 367,638.50 18,391.858.19 11,625.240.33 10.658.384, 11 56,576,494 06 Tolal Investment: 58,576,494.06 YTD INT INVESTMENT COARS TOTAL CASH RECEIVED o.oo 2,200,000.00 57,609,637.84 3,003,259.67 0 .00 37,461 .37 (1,424, 116.13) (511,578.00) (100,707.32) 41,456 67 (41,458.67) 0.00 2 200,000,00 58,576,494 .06 37 ,461 ,37 % Change of Change ln Cash Balance Ending Cash from Previous Salena> Month-End (5.764.549.131 35% o.oo 0% 2 ,646,204.40 13% 295,418.21 10% 565.00 0% 2,071 ,219.73 100% 5 .213,407.34 22% 68,966 .58 5% 0.00 0% 0.00 0% (26,260.66) 57% 0.00 0% (26,847.72) 2% 6 ,745,69 1% 0.00 0% 59 ,327,91 20% 71.766,54 20% o.oo 0% 44.142.14 4% 86,735.00 6% 36.610.71 4% 7,260.37 100% 74,747.58 100% 0.00 0% 000 0% (5.951.13) 1% 827,904.00 62% 0.00 0% 0.00 0% 220.01 0% o.oo 0% 0.00 0% 0 .00 0% 0.00 0% 236,862.29 5% 4,167.00 1% 0.00 0% 51,599.70 14% 1.517,998 01 9% 966,858 22 2% 3 Issuer of Investment Investment Checking Accounls Bank of America Bank of lhe Checking Accounts Wes I Checking Accounts Malaga Bank Pelly Cash N/A State or Local Agency Investment Fund (LAIF-CITY) California CDARS -Malaga Bank Malaga Bank Banco Popular de Puerto Rico- IBC Iberia bank Univesl Bank and Trusl Co. Western Alliance Bank Citizens Nalional Bank Ever Bank Flagstar Bank, FSB Parke Bank Porsperity Bank The Park National Bank CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES SEPTEMBER 2015 Acquisition Maturity Date Term Date NIA NIA On Demand $ NIA NIA On Demand $ NIA NIA On Demand $ N/A NIA On Demand $ NIA N/A On Demand $ $ 6125/2015 26 weeks 12/23/2015 6125/2015 26 weeks 12/24/2015 6/25/2015 26 weeks 12/24/2015 6/25/2015 26 weeks 12124/2015 6/25/2015 26 weeks 1212412015 $ 312612015 52 weeks 3/24/2016 $ 312612015 52 weeks 3/24/2016 $ 3/26/2015 52 weeks 3124/2016 $ 3/2612015 52 weeks 3124/2016 $ 3126/2015 52 weeks 312412016 312612015 52 weeks 312412016 $ Market Value 0 2,621,052 3,802,336 3.000 49,950, 106 250,000 244,500 216,500 244,500 244,500 243,500 230,633 243,500 243,500 11,867 27,000 Total Investment: Par Book Value Value NIA $ 0 NIA $ 2,621,052 N/A $ 3,802,336 N/A $ 3,000 N/A $ 49,950,106 $ $ 250,000 $ 244,500 $ 216,500 $ 244 ,500 $ 244,500 $ 243,500 $ 230,633 $ 243,500 $ 243,500 $ 11,867 $ 27,000 $ 58,576.494 Total Investment Weighted Average Return NOTE: (1) See footnote on the summary page (2) LAIF market values will be reported lo vary from book value if lhe City calculated share or total LAIF assets is less than the City book value To the best or 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 Cily Council Furthermore, I certify that sufficient investmenl liquidily and anticipated revenues are available lo meal the City's expenditure requirements for the next six months. Respeclrully submitted, !J C, c Yield 000% 0.00% 0.30% 000% 0.34% 0.35% 0.25% 0,25% 0.25% 0.25% 0 35% 0 35% 0.35% 035% 035% 0 .35% 03% 4