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CC SR 20151201 F - Council Monthly Cash BalancesCITY OF RANCHO PALOS VERDES MEMORANDUM TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR & CITY COUNCIL MEMBERS DEBORAH CULLEN, DIRECTOR OF FINANC~ DECEMBER 1, 2015 OCTOBER 2015 MONTHLY REPORT OF CASH BALANCES DOUG WILLMORE, CITY MANAGER~ Project Manager: Jane Lin, Accountant RECOMMENDATION Receive and file the October 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 October 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 $58,026,674 at October 31, 2015. Cash decreased by $549,820 during the month. Compared to the same period last year, the cash balance decreased by $1,500,000. The major variance to last year was due to the timing of disbursements in the various funds, which included CIP Funds, Proposition A Fund, and Water Quality Flood Protection Fund. 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). The sum of two Funds which will be discussed below decreased by $67,000. The remaining amount of $482,820 in decrease was contributed by various funds, which were within the threshold. 1 October 2015 Monthly Report of Cash Balances December 1, 2015 Page 2 Employee Benefits Fund -The cash balance in this fund decreased by more than $119,000 during the month. The most significant factor of decrease was the disbursements for the City's share of employee insurance premiums totaling $83,985. Proposition A Fund -The cash balance in this fund increased by more than $52,000 during the month due to receipt of the October Proposition A apportionment. The Proposition A fund pays for the Palos Verdes Peninsula Transit Authority contribution. Disbursements for that contribution are made twice annually. 2 BEGINNING BALANCE PLUS: DEPOSITS PLUS: INTEREST EARNINGS(1) LESS: CHECK DISBURSEMENTS LESS: ELECTRONIC DISBURSEMENTS(2) ADJUSTMENTS(3) PLUS: TRANSFERS IN LESS: TRANSFERS OUT ENDING BALANCE (1) All LAIF interest is paid quarterly. (2) Electronic Disbursements: Payroll Cal Pers ICMA&HSA Retirement Health Savings Withholdings UUT Refund Sales Taxes Flexible Spending Accounts Bank and Merchant Fees Bank Bank of America of the West OPERATING OPERATING 0.00 2,621,051. 73 1,330,029.80 (1,383, 156.62) (538,916.94) (559.63) CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES OCTOBER 2015 Malaga Bank OPERATING 3,802,336.06 2,565.08 PETTY CASH LAIF-CITY 3,000.00 49,950, 106.27 40,218.15 0.00 2,028,448.34 3,804,901.14 3,000.00 49,990,324.42 BOA BOW 402,462.28 70,179.47 25,422.72 10,006.45 24,731.40 2,390.00 852.52 2,872.10 538,916.94 (3) The net adjustment was due to void checks, return item, and other deposit adjustment. CASH BALANCES BY FUND Unrestricted GENERAL FUND Restricted by Council Action BEAUTIFICATION FUND CIP EQUIPMENT REPLACEMENT BUILDING REPLACEMENT EMPLOYEE BENEFITS Subtotal Restricted by Law or External Agencies STREET MAINTENANCE 1972 ACT 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 Subtotal GRAND TOTAL BALANCE FORWARD 10,902,246.90 571,855.73 23,967,632.38 3,280,575.05 565.00 1,461,760.81 29,282,388.97 1,453,382.73 47,202.82 22,876.36 20,045.00 0.00 1,746,778.63 491,673.54 102,601.88 351,987.55 428,000.36 27,011.81 1,272,347.19 1,560,831.05 853,113.69 151.00 126,815.99 0.00 101,419.31 866,289.43 2,165,413.62 45,941.46 584,622.13 344,573.72 7,440.11 96.52 0.00 0.00 4,884,702.93 474,344.03 0.00 412,195.33 18,391,858.19 58,576,494.06 DEBIT CREDIT CASH 1,077,118.89 1,440,990.74 10,538,375.05 444.00 0.00 572,299.73 12,978.00 109,272.67 23,871,337. 71 2,232.00 31,652.97 3,251, 154.08 334.00 0.00 899.00 719,505.66 839,419.20 1,341,847.27 735,493.66 980,344.84 29,037,537.79 76,731.92 113,510.30 1,416,604.35 58.00 1,750.00 45,510.82 17.00 0.00 22,893.36 0.00 14,520.00 5,525.00 0.00 0.00 0.00 1,313.00 28, 161.04 1,719,930.59 10,906.46 7,599.05 494,980.95 69.00 0.00 102,670.88 45,015.85 0.00 397,003.40 52,908.86 389.82 480,519.40 32, 113.49 0.00 59, 125.30 33,832.64 0.00 1,306, 179.83 1,098.00 0.00 1,561,929.05 602.00 4, 187.42 849,528.27 88.00 7,440.11 (7,201.11) 49.00 11,280.11 115,584.88 0.00 0.00 0.00 74.00 0.00 101,493.31 7,304.92 0.00 873,594.35 1,081.00 0.00 2, 166,494.62 34.00 0.00 45,975.46 427.00 0.00 585,049.13 3,963.00 0.00 348,536.72 0.00 0.00 7,440.11 0.00 0.00 96.52 0.00 0.00 0.00 0.00 0.00 0.00 4,485.68 13,391.26 4,875,797.35 4,511.00 1,569.87 477,285.16 0.00 0.00 0.00 17,194.87 31,176.84 398,213.36 293,878.69 234,975.82 18,450,761.06 2, 106,491.24 2,656,311.40 58,026,673 90 Total Investment: 58,026,673.90 YTD INT INVESTMENT CDARS TOTAL CASH RECEIVED 0.00 2,200,000.00 58,576,494.06 1,330,029.80 42,783.23 80,244.60 (1,383, 156.62) (538,916.94) (559.63) 0.00 0.00 0.00 2,200,000.00 58,026,673.90 80,244.60 % Change of Change In Cash Balance Ending Cash from Previous Balance Month-End (383,871.85) 3% 444.00 0% (96,294.67) 0% (29,420.97) 1% 334.00 59% (119,913.54) 8% (244,851.18) 1% (36,778.38) 3% (1,692.00) 4% 17.00 0% (14,520.00) 72% 0.00 0% (26,848.04) 2% 3,307.41 1% 69.00 0% 45,015.85 13% 52,519.04 12% 32,113.49 100% 33,832.64 3% 1,098.00 0% (3,585.42) 0% (7,352.11) 100% (11,231.11) 9% 0.00 0% 74.00 0% 7,304.92 1% 1,081.00 0% 34.00 0% 427.00 0% 3,963.00 1% 0.00 0% 0.00 0% 0.00 0% 0.00 0% (8,905.58) 0% 2,941.13 1% 0.00 0% (13,981.97) 3% 58,902.87 0% (549,820.16 1% 3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES OCTOBER 2015 Issuer of Acquisition Maturity Market Par Book Investment Investment Date Term Date Value Value Value Checking Accounts Bank of America NIA NIA On Demand $ 0 NIA $ 0 Bank of the Checking Accounts West NIA NIA On Demand $ 2,028,448 NIA $ 2,028,448 Checking Accounts Malaga Bank NIA NIA On Demand $ 3,804,901 NIA $ 3,804,901 Petty Cash N/A NIA NIA On Demand $ 3,000 NIA $ 3,000 State of Local Agency Investment Fund (LAIF-CITY) California N/A NIA On Demand $ 49,990,324 N/A $ 49,990,324 $ $ CDARS -Malaga Bank Malaga Bank 6/25/2015 26 weeks 12/2312015 250,000 $ 250,000 Banco Popular de Puerto Rico- IBC 6125/2015 26weeks 12/24/2015 244,500 $ 244,500 lberiabank 6/25/2015 26 weeks 12/24/2015 216,500 $ 216,500 Univest Bank and Trust Co. 6/25/2015 26 weeks 12/24/2015 244,500 $ 244,500 Western Alliance Bank 6/25/2015 26 weeks 1212412015 $ 244,500 $ 244,500 Citizens National Bank 3/26/2015 52 weeks 312412016 $ 243,500 $ 243,500 Ever Bank 3/2612015 52 weeks 3/24/2016 $ 230,633 $ 230,633 Flagstar Bank, FSB 3/2612015 52 weeks 3/24/2016 $ 243,500 $ 243,500 Parke Bank 3/26/2015 52 weeks 3124/2016 $ 243,500 $ 243,500 Porsperity Bank 3/26/2015 52 weeks 3/24/2016 11,867 $ 11,867 The Park National Bank 3/26/2015 52 weeks 3/24/2016 $ 27,000 $ 27,000 Total Investment: $ 58,026,674 Total Investment Weighted Average Return 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, t:?i!£~9 01 ~ Yield 0.00% 0.00% 0.30% 0.00% 0.36% 0.35% 0.25% 0.25% 0.25% 0.25% 0.35% 0.35% 0.35% 0.35% 0.35% 0.35% 0.3% 4