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CC SR 20250902 C - City Treasurer's Report July 2025CITY COUNCIL AGENDA REPORT MEETING DATE: 09/02/2025 AGENDA HEADING: Consent Calendar AGENDA TITLE: Consideration to receive the July 2025 Preliminary Cash Balances/Monthly Treasurer’s Report. RECOMMENDED COUNCIL ACTION: (1)Receive and file the July 2025 Cash Balances/Monthly Treasurer’s Report. FISCAL IMPACT: None Amount Budgeted: N/A Additional Appropriation: N/A Account Number(s): N/A ORIGINATED BY: Jane Lin, Senior Accountant REVIEWED BY: Vina Ramos, Director of Finance VR APPROVED BY: Ara Mihranian, AICP, City Manager ATTACHED SUPPORTING DOCUMENTS: A.Monthly Treasurer’s Report for July 2025 (page A-1) BACKGROUND AND DISCUSSION: This report summarizes the cash balance of all funds and investments for the month of July 2025 as part of fiscal year 2025-26. A separate report is prepared monthly for the Joint Power’s Improvement Authority (Improvement Authority) and presented under separate cover before the Authority Commission. Summary of Cash and Investments As of July 2025, the overall cash balance of the City is $76.3 million (Chart 1). This amount includes $18.3 million (24%) in the Local Agency Investment Fund (LAIF) and $7.2 million (9%) of the total cash balance with BMO, which includes approximately $7 million in checking for operational needs and less than $0.2 million in a Money Market account. The Money Market account was opened in April 2024 to maximize interest earnings instead of leaving the idle funds in the checking account. As shown in Chart 3, BMO’s money market yield is 3.8%. 1 Additionally, over $4.5 million (6%) is with Malaga Bank with a yield of 3.92%. Investments under the City’s brokerage firm Stifel, include Certificates of Deposit (CD) investments of $18 million (24%), Treasury Bills of $11 million (14%), and Agency Bonds of $16.9 million (22%), and a money market account with Stifel approximately at $0.4 million (less than 1%). The City holds a money market account with Stifel for transactions related to the selling and purchasing of investments, as applicable. The securities are held by Bank of America and are FDIC-insured. Additional balance details for each investment instrument can be found in the attachments on page A-1. Chart 1: Cash and Investments $76.3M (in millions) As included in this report, the City’s total interest earnings from all investments are approximately $3.5 million in FY 2024-25 as summarized on the following page in Chart 2. Chart 3 summarizes the average yields. This represents an increase of approximately $109,737 (+3%) compared to FY 2023-24. 2024 Investment Policy Update The increase in interest earnings is mainly due to the higher market rates available this year compared to the prior years. Additionally, the increase is attributed to changes in the City’s investment policy. In 2024, the City Council adopted significant changes to the Investment Policy based on recommendations from Staff and the Finance Advisory Committee (FAC). One of the most impactful changes was increasing the allowable investment of available cash (excluding operating needs) from 50% to 70%. Th is revised policy allowed for low-risk short-term investments such as U.S. Treasuries and Agency $0.1 $0.4 $4.5 $7.0 $11.0 $16.9 $18.0 $18.3 0.2% 0.5% 5.9% 9.2% 14.4% 22.2% 23.6% 24.1% $0.0 $2.0 $4.0 $6.0 $8.0 $10.0 $12.0 $14.0 $16.0 $18.0 $20.0 BMO - Money Market Stifel - Money Market Malaga Bank - CD BMO - Checking Stifel - Treasury Stifel - Agency Bonds Stifel - CD State of California - LAIF 2 bonds, instead of investing funds in LAIF only. Staff also added a money market/sweep account with the City’s existing financial institution, BMO, to maximize interest earnings, ranging from approximately 3.8% to 4.5% (depending on current market rates), instea d of leaving the amount in the BMO checking account for 0% interest earning. These adjustments have already led to a substantial increase in interest earnings. Over the past two fiscal years, the City has earned approximately $2.3 million more in interest compared to FY 2022–23 largely due to the ability to invest more in higher-yielding instruments such as U.S. Treasuries and Agency bonds, rather than keeping idle funds in the City’s checking account or LAIF. It should be noted, however, that interest earnings are expected to decline in FY 2025 – 26 as the City is estimated to have a lower cash balance compared to the last two fiscal years, primarily due to increased expenditures related to the landslide emergency response. Interest Earnings There are no new interest earnings to report for July since the earnings are recorded on a quarterly basis. Overall, the total interest earned in FY2024-25 is $3.5 million from all funds, which is an increase of $109,737 (3%) compared to FY2023-24. Chart 2: FY2024-25 Interest Earnings $3.5M $118,713 $174,337 $2,084,216 $1,098,177 $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 BMO - Money Market Malaga Bank - CD Stifel - CD, Treasury, Agency Bonds State of California - LAIF 3 Chart 3: Investments - Average Yield Summary of Cash Balance by Fund As shown in Chart 4 below, of the $76.3 million, the City’s General Fund has approximately $29.5 million (39%), and the Capital Infrastructure Program (CIP) Fund has approximately $16.6 million (22%). The remaining cash balance of $30.2 million or 39% is a combination of Special Revenue Funds and Permanent Funds. Chart 4: Summary of Cash Balance by Fund $76.3 (in millions) 3.8%3.9% 3.3% 4.2%4.3% 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% BMO - Money Market Malaga Bank - CD Stifel - CD Stifel - Treasury, Agency Bonds State of California - LAIF $29.5 39% $16.6 22% $30.2 39% GENERAL FUND CIP FUND OTHER RESTRICTED FUNDS 4 Compared to a year ago (July 2024), the City’s cash balance decreased by $19.5 million, primarily due to ongoing expenditures for emergency response and stabilization efforts related to the Greater Portuguese Bend Landslide. When comparing the balance in June 2025, the City’s cash balance decreased by approximately $4 million, primarily due to outstanding billing for general operational services for City-approved projects. The major disbursements for the month of July included Aleshire and Wynder for legal services, California Joint Power Insurance Authority for the annual property insurance premium, John Hunter for the canyon flow study monitoring services, Klondike Canyon Geological Hazard Abatement District for the annual maintenance and operating assessment, Los Angeles County Sheriff’s Department for law enforcement services, Malcolm Drilling for the landslide stabilization measure tasks and retention release from previous jobs, Sky Element for the 4 th of July drone light show performance, Stay Green for the landscape and tree trimming project, and West Coast Arborist for the tree trimming and general maintenance throughout the City. All expenditures were disbursed in accordance with the Fiscal Year 2024-25 and Fiscal Year 2025-26 budgets and the City Council’s approved expenditures related to the landslide. CONCLUSION: Staff recommend that the City Council receive and file the Treasurer’s Report ending July 2025. ALTERNATIVES: In addition to Staff recommendation, the following alternative action s are available for the City Council’s consideration: 1. Do not receive the July 2025 Cash Balances/Monthly Treasurer’s Report and request additional information at a future meeting. 2. Take other action, as deemed appropriate. 5 A-1 A-2 A-3 A-4 A-5