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RPVCCA_SR_2010_12_07_05_Monthly_Report_of_Cash_BalancesMEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCI~ DIRECTOR OF FINANCE AND INFORMATION TECHNOLOGY~ DECEMBER 7,2010 OCTOBER 2010 MONTHLY REPORT OF CASH BALANCES CITY MANAGER ~ Staff Coordinator:Jane Lin,Accountant RECOMMENDATION: Receive and file the October 201 0 Monthly Report of Cash Balances forthe 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 ofthe 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 Cityforthe month of October 2010. ANALYSIS: The overall cash balances of the City totaled $34,343,356 at October 31,2010.This represents an $885,886 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 General Fund cash balance decreased by more than $578,000. October is a month during which no property tax revenue is received,while disbursements for normal operations are paid. Prop A Fund -The cash balance in this fund increased by more than $104,000 during the month due to receipt of October Proposition A apportionment and receipt of $65,000 from City of Rolling Hills.During the City Council meeting on September 21,2010,the council 5-1 MEMORANDUM RANCHO PALOS VERDES TO: FROM: DATE: SUBJECT: REVIEWED: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCI~ DIRECTOR OF FINANCE AND INFORMATION TECHNOLOGY~ DECEMBER 7,2010 OCTOBER 2010 MONTHLY REPORT OF CASH BALANCES CITY MANAGER ~ Staff Coordinator:Jane Lin,Accountant RECOMMENDATION: Receive and file the October 201 0 Monthly Report of Cash Balances forthe 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 ofthe 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 Cityforthe month of October 2010. ANALYSIS: The overall cash balances of the City totaled $34,343,356 at October 31,2010.This represents an $885,886 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 General Fund cash balance decreased by more than $578,000. October is a month during which no property tax revenue is received,while disbursements for normal operations are paid. Prop A Fund -The cash balance in this fund increased by more than $104,000 during the month due to receipt of October Proposition A apportionment and receipt of $65,000 from City of Rolling Hills.During the City Council meeting on September 21,2010,the council October 2010 Monthly Report of Cash Balances December 7,2010 Page 2 members approved the purchase the City of Rolling Hills'Proposition A funds at the cost of $48,750 (exchange rate of $0.75 per dollar). CIP Fund -The cash balance in this fund decreased by more than $230,000 during the month.The decrease was primarily due to the disbursements of $235,443 to Sully-Miller Contracting Company for the residential street overlay and slurry seal project. 5-2 October 2010 Monthly Report of Cash Balances December 7,2010 Page 2 members approved the purchase the City of Rolling Hills'Proposition A funds at the cost of $48,750 (exchange rate of $0.75 per dollar). CIP Fund -The cash balance in this fund decreased by more than $230,000 during the month.The decrease was primarily due to the disbursements of $235,443 to Sully-Miller Contracting Company for the residential street overlay and slurry seal project. CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES OCTOBER 2010 TREASURIES BOA TREASURIES OPERATING BANKCARD PETTY CASH PAYROLL LAIF-CITV BOA ON DEMAND TREAS DIRECT TOTAL CASH BEGINNING BALANCE 3,072,678.65 0.00 2,500.00 183,269.71 27,304,616.75 4,666,177.76 0.00 0.00 35,229,242.87 PLUS:DEPOSITS 1,131,004.99 671,751.68 1,802,756.67 PLUS:INTEREST EARNINGS"37,229.04 37,229.04 LESS:CHECKS (1,380,471.06)(671,583.22)(2,052,054.28) ADJUSTMENTS (216,307.01 )(216,307.01 ) PLUS:TRANSFERS IN 0.00 LESS:TRANSFERS OUT (457,510.37)(457,510.37) ENDING BALANCE 2,149,395.20 0.00 2,500.00 183,438.17 27,341,845.79 4,666,177.76 0.00 0.00 34,343,356.92 "All interest (LAIF &Savings)is paid quarterly.37,229.04 YTDINT RECEIVED 79,184.60 79,184.60 CASH BALANCES BY FUND BALANCE FORWARD DEBIT CREDIT CASH Change In Ending Cash Balance %Change of Cash Balance from Previous Month-End GENERAL FUND 13,298,065.39 822,517.66 1,400,889.28 12,719,693.77 (578,371.62)4% GASTAX 436,974.79 66,364.54 102,335.66 401,003.67 (35,971.12)8% 1972 ACT 49,694.54 147.00 1,050.00 48,791.54 (903.00)2% EL PRADO 12,908.05 12.00 0.00 12,920.05 12.00 0% CDBG (52,358.54)37,495.00 4,541.25 (19,404.79)32,953.75 63% CDBG-R 0.00 0.00 0.00 0.00 0.00 0% 1911 ACT 1,626,075.17 1,652.00 28,557.40 1,599,169.77 (26,905.40)2% RECYCLING 926,096.01 1,194.00 1,341.66 925,948.35 (147.66)0% SOLID WASTE 246,811.85 11,746.10 17,695.34 240,862.61 (5,949.24)2% AIR QUALITY MANAGEMENT 26,409.10 41.00 0.00 26,450.10 41.00 0% PROPOSITION C 1,891,325.57 54,360.68 0.00 1,945,686.25 54,360.68 3% PROPOSITION A (45,084.57)104,392.34 0.00 59,307.77 104,392.34 100% PUBLIC SAFETY GRANTS 34,919.43 83.00 0.00 35,002.43 83.00 0% MEASURE R 359,250.41 28,209.26 0.00 387,459.67 28,209.26 8% HABITAT RESTORATION 234,709.15 169.00 27,610.00 207,268.15 (27,441.00)12% SUBREGION 1 MAINTENANCE 757,139.40 739.00 4,379.37 753,499.03 (3,640.37)0% MEASURE A MAINTENANCE (23,534.90)38,471.00 0.00 14,936.10 38,471.00 100% ABALONE COVE SEWER DIST 52,652.04 50.00 4,147.39 48,554.65 (4,097.39)8% RPVTV (10,707.25)0.00 7,266.75 (17,974.00)(7,266.75)68% GINSBURG CULTURE ART 202,152.90 198.00 0.00 202,350.90 198.00 0% RECREATION IMPRV DONATION 403,834.31 401.00 0.00 404,235.31 401.00 0% CIP 6,801,618.97 5,422.00 235,566.44 6,571,474.53 (230,144.44)3% QUIMBY 29,204.93 30.00 0.00 29,234.93 30.00 0% AFFORDABLE HSNG IN LIEU 5,984.14 6.00 0.00 5,990.14 6.00 0% EET 680,271.72 786.00 20,442.00 660,615.72 (19,656.00)3% MEASURE A 7,440.11 0.00 0.00 7,440.11 0.00 0% BIKEWAYS (2,681.08)9.00 0.00 (2,672.08)9.00 0% UNDERGROUND UTILITIES 275,157.11 274.00 0.00 275,431.11 274.00 0% ROADWAY BEAUTIFICATION 102,067.11 101.00 0.00 102,168.11 101.00 0% WQ FLOOD PROTECTION 2,743,350.69 2,857.00 69,527.21 2,676,680.48 (66,670.21 )2% EQUIPMENT REPLACEMENT 2,767,595.51 2,781.00 22,397.24 2,747,979.27 (19,616.24)1% EMPLOYEE BENEFITS (514,036.10)647,658.76 738,329.21 (604,706.55)(90,670.45)18% BUILDING REPLACEMENT 949,640.82 1,040.00 19,257.43 931,423.39 (18,217.43)2% IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 956,296.09 20,745.32 30,504.98 946,536.43 (9,759.66)1% 35,229,242.87 1,849,952.66 2,735,838.61 34,343,356.92 (885,885.95)3% Total Investment:34,343,356.92 5-3 CITY OF RANCHO PALOS VERDES MONTHLY REPORT OF CASH BALANCES OCTOBER 2010 TREASURIES BOA TREASURIES OPERATING BANKCARD PETTY CASH PAYROLL LAIF-CITV BOA ON DEMAND TREAS DIRECT TOTAL CASH BEGINNING BALANCE 3,072,678.65 0.00 2,500.00 183,269.71 27,304,616.75 4,666,177.76 0.00 0.00 35,229,242.87 PLUS:DEPOSITS 1,131,004.99 671,751.68 1,802,756.67 PLUS:INTEREST EARNINGS"37,229.04 37,229.04 LESS:CHECKS (1,380,471.06)(671,583.22)(2,052,054.28) ADJUSTMENTS (216,307.01 )(216,307.01 ) PLUS:TRANSFERS IN 0.00 LESS:TRANSFERS OUT (457,510.37)(457,510.37) ENDING BALANCE 2,149,395.20 0.00 2,500.00 183,438.17 27,341,845.79 4,666,177.76 0.00 0.00 34,343,356.92 "All interest (LAIF &Savings)is paid quarterly.37,229.04 YTDINT RECEIVED 79,184.60 79,184.60 CASH BALANCES BY FUND BALANCE FORWARD DEBIT CREDIT CASH Change In Ending Cash Balance %Change of Cash Balance from Previous Month-End GENERAL FUND 13,298,065.39 822,517.66 1,400,889.28 12,719,693.77 (578,371.62)4% GASTAX 436,974.79 66,364.54 102,335.66 401,003.67 (35,971.12)8% 1972 ACT 49,694.54 147.00 1,050.00 48,791.54 (903.00)2% EL PRADO 12,908.05 12.00 0.00 12,920.05 12.00 0% CDBG (52,358.54)37,495.00 4,541.25 (19,404.79)32,953.75 63% CDBG-R 0.00 0.00 0.00 0.00 0.00 0% 1911 ACT 1,626,075.17 1,652.00 28,557.40 1,599,169.77 (26,905.40)2% RECYCLING 926,096.01 1,194.00 1,341.66 925,948.35 (147.66)0% SOLID WASTE 246,811.85 11,746.10 17,695.34 240,862.61 (5,949.24)2% AIR QUALITY MANAGEMENT 26,409.10 41.00 0.00 26,450.10 41.00 0% PROPOSITION C 1,891,325.57 54,360.68 0.00 1,945,686.25 54,360.68 3% PROPOSITION A (45,084.57)104,392.34 0.00 59,307.77 104,392.34 100% PUBLIC SAFETY GRANTS 34,919.43 83.00 0.00 35,002.43 83.00 0% MEASURE R 359,250.41 28,209.26 0.00 387,459.67 28,209.26 8% HABITAT RESTORATION 234,709.15 169.00 27,610.00 207,268.15 (27,441.00)12% SUBREGION 1 MAINTENANCE 757,139.40 739.00 4,379.37 753,499.03 (3,640.37)0% MEASURE A MAINTENANCE (23,534.90)38,471.00 0.00 14,936.10 38,471.00 100% ABALONE COVE SEWER DIST 52,652.04 50.00 4,147.39 48,554.65 (4,097.39)8% RPVTV (10,707.25)0.00 7,266.75 (17,974.00)(7,266.75)68% GINSBURG CULTURE ART 202,152.90 198.00 0.00 202,350.90 198.00 0% RECREATION IMPRV DONATION 403,834.31 401.00 0.00 404,235.31 401.00 0% CIP 6,801,618.97 5,422.00 235,566.44 6,571,474.53 (230,144.44)3% QUIMBY 29,204.93 30.00 0.00 29,234.93 30.00 0% AFFORDABLE HSNG IN LIEU 5,984.14 6.00 0.00 5,990.14 6.00 0% EET 680,271.72 786.00 20,442.00 660,615.72 (19,656.00)3% MEASURE A 7,440.11 0.00 0.00 7,440.11 0.00 0% BIKEWAYS (2,681.08)9.00 0.00 (2,672.08)9.00 0% UNDERGROUND UTILITIES 275,157.11 274.00 0.00 275,431.11 274.00 0% ROADWAY BEAUTIFICATION 102,067.11 101.00 0.00 102,168.11 101.00 0% WQ FLOOD PROTECTION 2,743,350.69 2,857.00 69,527.21 2,676,680.48 (66,670.21 )2% EQUIPMENT REPLACEMENT 2,767,595.51 2,781.00 22,397.24 2,747,979.27 (19,616.24)1% EMPLOYEE BENEFITS (514,036.10)647,658.76 738,329.21 (604,706.55)(90,670.45)18% BUILDING REPLACEMENT 949,640.82 1,040.00 19,257.43 931,423.39 (18,217.43)2% IMPROVEMENT DISTRICT 9 0.00 0.00 0.00 0.00 0.00 0% SPECIAL TRUSTS 956,296.09 20,745.32 30,504.98 946,536.43 (9,759.66)1% 35,229,242.87 1,849,952.66 2,735,838.61 34,343,356.92 (885,885.95)3% Total Investment:34,343,356.92 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES OCTOBER 2010 Issuer of Acquisition Maturity Slatad 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 $2,335,333 N/A $2,335,333 0.00% State of Local Agency Investment California N/A N/A On Demand 0.48%$27,341,846 NOTE (1)N/A $27,341,846 0.48% Fund (LAIF) Bank of America 6/17/2010 270 days 3/31/2011 0.20%$4,667,966 $4,666,178 0.20% Total Investment:$34,343,357 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. Dated 5-4 CITY OF RANCHO PALOS VERDES SUMMARY MONTHLY REPORT OF CASH BALANCES OCTOBER 2010 Issuer of Acquisition Maturity Slatad 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 $2,335,333 N/A $2,335,333 0.00% State of Local Agency Investment California N/A N/A On Demand 0.48%$27,341,846 NOTE (1)N/A $27,341,846 0.48% Fund (LAIF) Bank of America 6/17/2010 270 days 3/31/2011 0.20%$4,667,966 $4,666,178 0.20% Total Investment:$34,343,357 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. Dated