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RPVCCA_CC_SR_2014_08_05_D_Monthly_Cash_Bal_June_2014CfTYOF RANCHO PALOS VERDES MEMORANDUM TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR AND MEMBERS OF T~ITY COUNCIL DENNIS MCLEAN, DIRECTOR OF FINANCE ~ AUGUST 5, 2014 JUNE 2014 MONTHLY REPORT OF CASH BALANCES CAROLYNN PETRU, ACTING CITY MANAGE@ Staff Coordinator: Jane Lin, Accountant RECOMMENDATION Receive and file the June 2014 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 the Improvement Authority and is presented under separate cover before the Authority Commission. The attached report includes the cash activities of the City for the month of June 2014. ANALYSIS The overall cash balances of the City totaled $56,569,305 at June 30, 2014. This represents a $1,600,608 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). D-1 June 2014 Monthly Report of Cash Balances August 5, 2014 Page 2 Employee Benefits Fund -The cash balance in this fund decreased by more than $86,000 during the month. The most significant factor of decrease was the disbursements for the City's share of employee insurance premiums totaling $67,858. Gas Tax Fund -The cash balance in this fund increased by more than $135,000 during the month. The City received its monthly Highway Users Tax payment, which typically is one of the higher payments throughout the year. The operating expenditures were low due to timing of the payments. Proposition A Fund -The cash balance in this fund increased by more than $64,000 during the month due to receipt of the June Proposition A apportionment. The Proposition A fund pays forth~ Palos Verdes Peninsula Transit Authority contribution. Disbursements forthat contribution are only made twice per year, typically in August and January. Habitat Restoration Fund -The cash balance in this fund increased by more than $300,000 during the month. The increase was due to receipt of remaining balance of $325,000 as result of the settlement with Southern California Edison forthe 2009 fire in the Portuguese Bend Nature Preserve. The total settlement amount is $1,936,671.59. Measure A Maint Fund -The cash balance in this fund increased by more than $67,000 during the month. The City received a reimbursement of $67,441 from the County forthe Measure A eligible FY13-14 park-site maintenance services in the Portuguese Bend Nature Preserve, Lower Hesse Park, and PVIC. Water Quality Flood Protection Fund -The cash balance in this fund increased by more than $640,000 during the month. The City received 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 for the quarter ended March 2014. Disbursements included $349,024 to L. H. Woods & Sons, $49,620 to CBM Consulting, Inc., $37,556 to RBF Consulting, $12,530 to KPFF Consulting Engineers, and $18,370 to Torrey Pines Bank for San Ramon retention for the San Ramon Canyon Stabilization project. The revenue the City received was partially offset by project disbursements. Redevelopment Obligation Retirement Fund -The cash balance in this fund increased by more than $161,000 during the month mainly due to receipt of $190,433 from Los Angeles County for the Successor Agency's Redevelopment Property Tax Trust Fund distribution. D-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: CalPers -BOA CalPers -BOW Bank and Merchant Fees Bank of America OPERATING 6,569, 705.20 930,558.91 (1,616,873.94) (24,072.48) 38,118.75 (3,212,935.04) 2,684,501.40 21,025.87 21,246.69 3,046.61 45,319.17 Bank of the West OPERATING 2,000,000.00 2,727,811.21 (21,246.69) (377.50) (220,375.63) 4,485,811.39 CITY OF RANCHO PALOS VEROES MONTHLY REPORT OF CASH BALANCES JUNE 2014 BANKCARD PETTY CASH PAYROLL LAIF..CITY 0.00 2,500.00 398,159.39 44,798,333.01 0.03 3,000,000.00 0.00 2,500.00 398, 159.42 47,798,333.01 INVESTMENT CDARS 1,200,000.00 1,200,000.00 (3) The net adjustment was due to non-sufficient check items, void checks, and deposit adjustment. CASH BALANCES BY FUND -Unrestricted GENERAL FUND .. Restricted by Council Action BEAUTIFICATION FUND CIP EQUIPMENT REPLACEMENT BUILDING REPLACEMENT EMPLOYEE BENEFITS S®totlill .·· .. · Restricted bv Law or External Aaencies GAS TAX 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 Subtotal GRAND TOTAL BALANCE FORWARD 20,957 074.71 1,004,838.37 13,955,568.95 3,003,137.33 942,153.68 (1,859,997.57 17,045,700.76 361,128.59 254,841.60 21,117.45 (23,580.34 0.00 1,954, 130.52 450,482.00 72,831.88 2,135,145.01 411,943.75 120,511.19 1,209,965.41 1,843,001.41 827,192.65 (55,073.29) 81,230.18 0.00 119,103.47 864,924.01 57,832.85 12,418.00 496,911.88 413,483.78 7,440.11 89,600.08 0.00 0.00 4,468,334.08 438,372.45 0.00 332,633.41 16,965,922.13 54,968,697.60 DEBIT 1,402,446.70 0.00 100,913.92 0.00 0.00 471,613.51 572,527.43 202,857.38 0.00 7.18 22,862.00 0.00 1,824.87 42,741.91 13,408.19 53,812.04 64,870.50 0.00 39,716.37 325,000.00 0.00 67,441.00 0.00 0.00 0.00 1,500.00 0.00 11,095.00 2,774.00 0.00 0.00 5,688.00 0.00 0.00 1,132,229.15 194,599.86 0.00 8,987.00 2, 191,414.45 4, 166,388.58 Total Investment: % Change of Change In Cash Balance Ending Cash from Previous CREDIT CASH Balance Month-End 1,189,975.44 21,169,545.97 212,471.26 1% 0.00 1,004,838.37 0.00 0% 102,905.56 13,953,577.31 (1,991.64 0% 30,464.06 2,972,673.27 (30,464.06' 1% 0.00 942,153.68 0.00 0% 558,404.43 (1,946, 788.49) (86,790.92 5% 691,774.05 16,926,454.14 1119,246.62 1% 67,545.21 496,440.76 135,312.17 37% 0.00 254,841.60 0.00 0% 0.00 21,124.63 7.18 0% 39,691.25 (40,409.59) (16,829.25 71% 0.00 0.00 0.00 0% 27,040.53 1,928,914.86 (25,215.66) 1% 13,917.67 479,306.24 28,824.24 6% 0.00 86,240.07 13,408.19 18% 0.00 2,188,957.05 53,812.04 3% 389.81 476,424.44 64,480.69 16% 0.00 120,511.19 0.00 0% 0.00 1,249,681.78 39,716.37 3% 0.00 2,168,001.41 325,000.00 18% 1,627.29 825,565.36 (1,627.291 0% 0.00 12,367.71 67,441.00 100% 2,667.00 78,563.18 (2,667.001 3% 0.00 0.00 0.00 0% 0.00 119, 103.47 0.00 0% 828.84 865,595.17 671.16 0% 0.00 57,832.85 0.00 0% 0.00 23,513.00 11,095.00 89% 0.00 499,685.88 2,774.00 1% 0.00 413,483.78 0.00 0% 0.00 7,440.11 0.00 0% 0.00 95,288.08 5,688.00 6% 0.00 0.00 0.00 0% 0.00 0.00 0.00 0% 492,024.69 5, 108,538.54 640,204.46 14% 32,834.41 600, 137.90 161,765.45 37% 0.00 0.00 0.00 0% 5,464.77 336,155.64 3,522.23 1% 684,031.47 18,473,305.11 1,507,382.98 9% 2,565,780.96 56,569,305.22 1,600,607.62 3% 56,569,305.22 TREASURIES TREAS DIRECT TOTAL CASH 0.00 54,968,697.60 3,658,370.12 0.00 (1,616,873.94) (45,319.17) 37,741.28 3,000,000.00 (3,433,310.67) 0.00 56,569,305.22 YTD INT RECEIVED 56,054.46 56,054.46 D-3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES JUNE 2014 Issuer of Acquisition Maturity Market Par Book Investment Investment Date Term Date Value Value Value Checking Accounts Bank of America NIA NIA On Demand $ 3,085,161 NIA $ 3,085, 161 Bank of the Checking Accounts West NIA NIA On Demand $ 4,485,811 NIA $ 4,485,811 State of Local Agency Investment Fund (LAIF) California NIA NIA On Demand $ 47,798,333 NIA $ 47,798,333 CDARS • Malaga Bank Malaga Bank 1212612013 26weeks 1212312014 250,000 $ 250,000 Century Bank & Trust Company 1212612013 26 weeks 1212312014 244,500 $ 244,500 Ever Bank 1212612013 26weeks 1212312014 244,500 $ 244,500 First Foundation Bank 1212612013 26weeks 1212312014 105,945 $ 105,945 Meridian Bnak 1212612013 26weeks 1212312014 $ 110,555 $ 110,555 Western Alliance Bank 1212612013 26weeks 1212312014 $ 244,500 $ 244,500 Total Investment: $ 56,569,305 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. Yield 0.00% 0.00% 0.23% 0.35% 0.25% 0.25% 0.25% 0.25% 0.25% 0.2% Dated D-4