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RPVCCA_IA_SR_2014_05_06_02_Monthly_Cash_BalancesRANCHO PALOS VERDES MEMORANDUM TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE CHAIR AND MEMBERS OF THE COMMISSION ~ DIRECTOR OF FINANCE AND INFORMATION TECHNOLOGY~ MAY 6, 2014 MARCH 2014 MONTHLY REPORT OF CASH BALANCES CHIEF ADMINISTRATIVE OFFICE@ Staff Coordinator: Jane Lin, Accountant RECOMMENDATION Receive and file the March 2014 Monthly Report of Cash Balances for the Rancho Palos Verdes Improvement Authority. 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 separately prepare a monthly cash balance report for the Improvement Authority and the City. This report summarizes the cash activity associated with all funds of the Improvement Authority. ANALYSIS The cash balances of the Improvement Authority increased by $83,498 during the month, ending with an overall balance of $1,520,013 at March 31, 2014. The increase was due to operating transfers from General Fund to both funds in accordance with the FY13- 14 budget. General Fund transfers $20,000 to Abalone Cove Maintenance Fund and $70,000 to Portuguese Bend Maintenance Fund. The disbursements included $4,500 to Vavrinek, Trine, Day for the FY12-13 audit services and $2,002 to Southern California Edison for utility bills. IA 2-1 Investment Checking Accounts Local Agency Investment Fund NOTE (1) BEGINNING BALANCE PLUS: DEPOSITS PLUS: INTEREST EARNINGS* LESS: CHECKS ADJUSTMENTS PLUS: TRANSFERS IN LESS: TRANSFERS OUT ENDING BALANCE RANCHO PALOS VERDES IMPROVEMENT AUTHORITY MONTHLY REPORT OF CASH BALANCES MARCH 2014 Issuer of Acquisition Maturity Market Investment Date Date Value Bank of America N/A On Demand $ 1,518, 160 $ State of CA N/A On Demand $ 1,853 $ NOTE (2) Total Investment: $ Book Value 1,518, 160 1,853 1,520,013 Total Investment Weighted Average Return YTDINTEREST OPERATING LAIF-RDA TOTAL CASH RECEIVED 1,434,662.04 1,853.49 1,436,515.53 3.51 0.00 0.00 (6,502.22) (6,502.22) 90,000.00 90,000.00 0.00 0.00 1,518,159.82 1,853.49 1,520,013.31 3.51 Current Yield None 0.24% 0.00% *All interest (LAIF) is paid quarterly. % Change of Change In Cash Balance BALANCE ENDING Ending Cash from Previous CASH BALANCES BY FUND FORWARD DEBIT CREDIT CASH Balance Month-End IA -ABALONE COVE MAINT 1, 101, 120.16 20,000.00 3,661.17 1, 117,458.99 16,338.83 1% IA -PORTUGUESE BEND MAINT 335,395.37 70,000.00 2,841.05 402,554.32 67,158.95 20% 1,436,515.53 90,000.00 6,502.22 1,520,013.31 83,497.78 Total Investment: 1,520,013.31 NOTE (1): Includes only the portion attributable to the Improvement Authority. Improvement Authority monies are commingled with Redevelopment Agency monies in this LAIF account. 6% NOTE (2): LAIF market values will be reported to vary from book value if the Authority calculated share of total LAIF assets is less than the Authority 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 Improvement Authority investments and complies with the investment policy of the Improvement Authority as approved by the governing board. Furthermore, I certify that sufficient investment liquidity and anticipated revenues are available to meet the Authority's expenditure requirements for the next six months. IA 2-2