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RPVCCA_CC_SR_2013_03_05_C_Monthly_Cash_BalancesMEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNC~ DIRECTOR OF FINANCE AND INFORMATION TECHNOLOG~ MARCH 5,2013 JANUARY 2013 MONTHLY REPORT OF CASH BALANCES CITY MANAGER ~ Staff Coordinator:Jane Lin,Accountant RECOMMENDATION: Receive and file the January 2013 Monthly Report of Cash Balances for the City of Rancho Palos Verdes. BACKGROUND: With the adoption of the state budget for FY06-07,government agencies are no longer required to submit a treasurer's report to their governing board,as defined by California Government Code.Notwithstanding the change of California law,staff has continued to submit a cash balance report to the Council for review each month.This report summarizes the cash activity associated with all funds of the City. A separate report is prepared monthly for both the Redevelopment Agency and Improvement Authority and is presented under separate cover before their respective governing bodies.The attached report includes the cash activities of the City for the month of January 2013. ANALYSIS: The overall cash balances of the City totaled $50,030,996 at January 31,2013.This represents a $3,559,500 increase 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). General Fund -The cash balance in this fund increased by more than $3,080,000 during the month.In January,the City received 50%of its annual property tax in lieu of vehicle license fees,property tax in lieu of sales tax,and its 10%distribution of its annual share of property tax,which totaled $2,697,267.The City also received the fourth quarter franchise C-1 January 2013 Monthly Report of Cash Balances March 5,2013 Page 2 fees of $117,593 from EDCO Disposal.The January revenue was offset by normal operating expenditures. Gas Tax Fund -The cash balance in this fund increased by more than $58,000 during the month.The City received its both November and December Highway User Tax payment in January while normal operating expenditures were disbursed. Recycling Fund -The cash balance in this fund increased by more than $70,000 during the month due to receipt of the fourth quarter recycling rebate of $70,000 from EDCO Disposal. Employee Benefits Fund -The cash balance in this fund decreased by more than $55,000 during the month due to the fact that the City made both January and February payments to Blue Shield of California for the City's share of employee insurance premiums. Redevelopment Obligation Retirement Fund -The cash balance in this fund increased by more than $103,000 during the month mainly due to receipt of $98,161 from Los Angeles County for the Successor Agency's Redevelopment Property Tax Trust Fund distribution. C-2 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES JANUARY 2013 OPERATING BANKCARD PETTY CASH PAYROLL LAIF-CITY TREASURIES BOA TREASURIES YTD INT BOA TREAS DIRECT TOTAL CASH RECEIVED BEGINNING BALANCE PLUS:DEPOSITS PLUS:INTEREST EARNINGS(1) LESS:CHECK DISBURSEMENTS LESS:ELECTRONIC DISBURSEMENTS(2) ADJUSTMENTS(3) PLUS:TRANSFERS IN LESS:TRANSFERS OUT 2,781,709.90 4,919,788.28 (964,569.51 ) (36,492.01 ) 308.43 (3,402,281.22) 0.00 2,500.00 364,967.46 43,322,318.11 402,005.47 35,144.67 (394,404.00) 3,000,000.00 0.00 0.00 0.00 46,471,495.47 5,321,793.75 35,144.67 73,789.53 (1,358,973.51 ) (36,492.01 ) 308.43 3,000,000.00 (3,402,281.22) ENDING BALANCE 3,298,463.87 0.00 2,500.00 372,568.93 46,357,462.78 0.00 0.00 0.00 50,030,995.58 73,789.53 (1)All LAIF interest is paid quarterly. (2)Electronic Disbursements: CalPers Postage Annual Processing Fee Bank and Merchant Fees Sales Tax·PVIC Gift Shop 32,767.18 50.00 1,600.83 2,074.00 36,492.01 (3)The net adjustment was mainly due to a deposit adjustment. %Change of Cash Balance from Previous Month End Change In Ending Cash BalanceCASHCREDITDEBIT BALANCE FORWARDCASHBALANCESBYFUND - GENERAt.FUND 11,260,053.94 4,223,516.14 1,143,287.54 14,340,282.54 3,080,228.60 27% GASTA><983,942.38 177,075.76 118,940.62 1,042,077.52 58,135.14 6% 1972 ACT 115,405.95 25,917.14 0.00 141,323.09 25,917.14 22% ELPRADO 17,634.43 214.60 0.00 17,849.03 214.60 1% CDBG (35,613.52)0.00 0.00 (35,613.52)0.00 0% CDBG-R 0.00 0.00 0.00 0.00 0.00 0% 1911 ACT 1,700,666.63 53,007.13 27,671.81 1,726,001.95 25,335.32 1% RECYCLING 1,125,964.23 70,879.00 877.98 1,195,965.25 70,001.02 6% SOLID WASTE 266,223.40 45,719.83 8,087.48 303,855.75 37,632.35 14% AIR QUALITY MANAGEMENT 113,840.99 346.80 0.00 114,187.79 346.80 0% PROPOSITION C 1,620,238.44 39,650.11 0.00 1,659,888.55 39,650.11 2% PROPOSITION A 213,914.86 46,555.09 501.12 259,968.83 46,053.97 22% PUBLIC SAFETY GRANTS 97,125.12 25.00 0.00 97,150.12 25.00 0% MEASURE R 598,126.14 29,134.42 0.00 627,260.56 29,134.42 5% HABITAT RESTORATION 247,411.07 197.00 0.00 247,608.07 197.00 0% SUBREGION 1 MAINTENANCE 821,839.61 637.00 1,636.20 820,840.41 (999.20)0% MEASURE A MAINTENANCE 26,881.71 7.00 0.00 26,888.71 7.00 0% ABALONE COVE SEWER DISTRICT 38,695.47 4,836.92 943.38 42,589.01 3,893.54 10% RPVTV 0.00.0.00 0.00 0.00 0.00 0% GINSBURG CULTURE ARTS BUILDING 138,612.47 110.00 0.00 138,722.47 110.00 0% RECREATION IMPRV DONATION 407,145.71 317.00 0.00 407,462.71 317.00 0% CIP 16,701,031.43 12,922.00 38,517.44 16,675,435.99 (25,595.44)0% QUIMBY 29,444.67 24.00 0.00 29,468.67 24.00 0% AFFORDABLE HSNG IN LIEU 500,648.19 391.00 1,719.41 499,319.78 (1,328.41)0% EET 435,443.78 331.00 0.00 435,774.78 331.00 0% MEASURE A CAPITAL 7,440.11 0.00 0.00 7,440.11 0.00 0% BIKEWAYS 61.08 0.00 0.00 61.08 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 3,409,094.17 129,857.64 24,258.27 3,514,693.54 105,599.37 3% EQUIPMENT REPLACEMENT 2,939,048.18 2,283.00 6,757.24 2,934,573.94 (4,474.24)0% EMPLOYEE BENEFITS 413,239.33 435,857.13 491,351.05 357,745.41 (55,493.92)13% BUILDING REPLACEMENT 943,742.43 736.00 0.00 944,478.43 736.00 0% REDEVELOPMENT OBLIGATION RETIRE 478,795.28 106,895.91 3,546.95 582,144.24 103,348.96 22% IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 855,397.79 64,842.16 44,689.18 875,550.77 20,152.98 2% 46,471,495.47 5,472,285.78 1,912,785.67 50,030,995.58 3,559,500.11 8% Total Investment:50,030,995.58 C-3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES JANUARY 2013 On Demand $46,357,463 On Demand $3,673,533 Investment Checking Accounts Local Agency Investment Fund (LAIF) Issuer of Acquisition Investment Date Term Bank of America N/A N/A State of California N/A N/A Maturity Date Market Value NOTE (1) NOTE (2) Par Value N/A N/A Book Value $3,673,533 $46,357,463 Yield 0.00% 0.30% Total Investment:$50,030,996 Total Investment Weighted Average Return 0.3% NOTE: (1)See footnote on the summary page (2)LAIF market values will be reported to vary from book vaiue if the City calcuiated share of total LAIF assets is less than the City book value. To the best of my knowiedge,there are no misstatements of material amounts within this report; or omissions of material amounts to cause the report to be misleading. I certify that this report accurately refiects all City Investments and complies with the investment policy of the City of Rancho Palos Verdes as approved by the City Council.Furthermore,I certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months. ~dTrea$urer --..;;:..=-~:a-_-------------':!:D~a~te~d~-- C-4