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RPVCCA_SR_2010_08_03_09_Monthly_Report_Cash_BalancesMEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCI~ DIRECTOR OF FINANCE AND INFORMATION TECHNOLOGY~ AUGUST 3,2010 JUNE 201 0 MONTHLY REPORT OF CASH BALANCES CITY MANAGER QS2- Staff Coordinator:Jane Lin,Accountant RECOMMENDATION: Receive and file the June 2010 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 an investment report to their governing board.Notwithstanding the change of California law,staff has continued to submit a 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 June 2010. ANALYSIS: The overall cash balances of the City totaled $37,623,635 at June 30,2010.This represents a $359,449 decrease during the month.The overall decrease 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. General Fund -The cash balance in this fund decreased by more than $1,086,000 during the month.The City received $19,082 for its June portion of property tax revenue.Property taxes are collected from property owners twice each year,which causes the timing of property tax cash receipts to be cyclical.June is a month in which a small amount was received.The June revenue was offset by normal operating expenditures. Gas Tax Fund -The cash balance in this fund increased by more than $138,000 during 9-1 June 2010 Monthly Report of Cash Balances August 3,2010 Page 2 the month.The increase was primarily due to the receipt of both May and June highway user tax apportionment of $123,761,as well as $174,594 for both first and second quarters of traffic congestion relief program.The June revenue was offset by normal operating expenditures. CDBG Fund -The cash balance in this fund increased by more than $57,000.Because CDBG cash receipts result from reimbursements of prior months'expenditures,it is common to have a variance between cash receipts and expenditures for any given month. The fund received reimbursements from CDC in June. Measure R Fund -The cash balance in this fund increased by more than $62,000 during the month due to receipt of the June Measure R apportionment. CIP Fund -The cash balance in this fund increased by more than $549,000 during the month.The State granted the City $1,120,584 for the arterial street resurfacing project on Hawthorne Blvd.on September 16,2009.The City received the first installment of $437,302 in May and the second installment $571,223 in June.The City is anticipated to receive the retention amount of $112,058 in the near future. 9-2 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES JUNE 2010 TREASURIES BOA TREASURIES OPERATING BANKCARD PETTY CASH PAYROLL LAIF-CITY BOA ON DEMAND TREAS DIRECT TOTAL CASH BEGINNING BALANCE 2,997,596.87 0.00 2,500.00 63,547.04 30,262,661.19 4,656,778.63 0.00 0.00 37,983,083.73 PLUS:DEPOSITS 2,020,871.10 409,419.89 2,430,290.99 PLUS:INTEREST EARNINGS*0.00 LESS:CHECKS (1,956,793.88)(400,798.73)(2,357,592.61 ) ADJUSTMENTS (16,522.33)(16,522.33) PLUS:TRANSFERS IN 0.00 LESS:TRANSFERS OUT (409,419.89)(6,205.00)(415,624.89) ENDING BALANCE 2,635,731.87 0.00 2,500.00 72,168.20 30,262,661.19 4,650,573.63 0.00 0.00 37,623,634.89 *AII interest (LAIF &Savings)is paid quarterly.142,866.93 YTDINT RECEIVED 0.00 CASH BALANCES BY FUND BALANCE FORWARD DEBIT CREDIT CASH Change In Ending Cash Balance %Change of Cash Balance from Previous Month-End GENERAL FUND 17 ,582,296.49 892,815.42 1,979,409.34 16,495,702.57 (1,086,593.92)6% GAS TAX (141,237.08)299,052.58 161,011.76 (3,196.26)138,040.82 98% 1972 ACT 250,745.00 0.00 6,951.67 243,793.33 (6,951.67)3% EL PRADO 12,594.43 3.69 53.20 12,544.92 (49.51)0% CDBG (45,987.87)64,229:00 6,255.00 11,986.13 57,974.00 .126% CDBG-R (33,777.00)33,777.00 0.00 0.00 33,777.00 100% 1911 ACT 1,738,507.62 963.19 34,673.41 1,704,797.40 (33,710.22)2% RECYCliNG 1,500,033.24 0.00 1,461.59 .1,498,571.65 (1,461.59)0% SOliD WASTE 258,073.67 0.00 7,802.13 250,271.54 (7,802.13)3% AiR QUALITY MANAGEMENT 26,381.67 11,973.41 0.00 38,355.08 11,973.41 45% PROPOSITION C 2,989,447.37 39,090.79 0.00 3,028,538.16 39,090.79 1% PROPOSITION A 82,537.58 47,130.12 250.00 129,417.70 46,880.12 57% PUBliC SAFETY GRANTS 127,226.10 0.00 0.00 127,226.10 0.00 0% MEASURE R 210,256.54 62,699.68 0.00 272,956.2:1 62,699.68 30% HABITAT RESTORATION 133,201.88 0.00 27,200.00 106,001.88 (27,200.00)20% SUBREGION 1 MAINTENANCE 732,874.93 0.00 5,617.80 727,257.13 (5,617.80)1% MEASURE A MAINTENANCE 26,651.39 d.oO 0.00 26,651.39 0.00'0% ABALONE COVE SEWER DIST 51,456.46 .0.00 4,428.32 47,028.14 (4,428.32)9% RPVTV (90,719.28)0.00'7,98'1.41 (98,700.69)(7,981.41)9% GINSBURG CULTURE ART 196,423.68 0.00 0.00 196,423.68 0.00 0% RECREATION IMPRV DONATION 403,291.51 0.00 0.00 403,291.51 0.00 0% CIP 3,843,b34.26·571,223.85 21,692.73 4,392,565.38 549,531.12 14% QUIMBY 2'9,166.05 0.00 '0.00 29,166.05 0.00 0% AFFORDABLE HSNG IN liEU 7,006.01 0.00 258,00 6,748.01 (258.00)4% EET 908,320.10 632.42 556.20 908,396.32 76.22 0% MEASURE A 7,440.11 0.00 o.do 7,440.11 .o.bo 0% BIKEWAYS 13,238.83 2,666,00 0.00 15,904.83 2,666.00 '20% UNDERGROUND UTiliTIES 274,786.50 0.00 0.00 274,186.50 0.00 d% ROADWAY BEAUTIFICATION 101,930.65 0.00 0.00 101,930.65 o.bo 0% WQ FLOOD PROTECTION 2,968,663.25 0.00 60,675.73 2,907,987.52 (60,675.73)2% EQUIPMENT REPLACEMENT 2,874,783.18 5,883.25 23,473.26 2,857,193.11 '(17,590.01 )1% EMPLOYEE BENEFITS (1,279,414.07)805,164.32 829,441.79 (1,303,691.54)(24,277.47)2% BUILDING REPLACEMENT U35,310.76 1,025.76 8,992.50 1,127,344.02 .(7,966.74)1% IMPROVEMENT DISTRICT 9 0.00 0'.00 0.00'b.oO d.oO 0% SPECIAL TRUSTS 1,088,539.77 27,488.77 37,082.25 .1,078,946.29 (9,593.48)1% 37,983,083.73 2,865,819.25 3,225,268.09 37,623,634.89 (359,448.84)1% Total Investment:37,623,634.89 9-3 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES JUNE 2010 Issuer of Acquisition Maturity Stated Market Par Book Investment Investment Date Term Date Interest Rate Value Value Value Yield Bank of Checking Accounts America N/A N/A On Demand N/A $2,710,400 N/A $2,710,400 0.00% State of Local Agency Investment California N/A N/A On Demand 0.53%$30,262,661 NOTE (1)N/A $30,262,661 0.53% Fund (LAIF) Bank of America 6/17/2010 270 days 3/31/2011 0.20%$4,609,106 $4,650,574 0.20% Total Investment:$37,623,635 Total Investment Weighted Average Return 0.4% NOTE: (1)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. 9-4