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IA SR 20260707 C - May 2026 Treasury Report - IA IMPROVEMENT AUTHORITY MEETING DATE: 07/07/2026 AGENDA REPORT AGENDA HEADING: Consent Calendar AGENDA TITLE: Consider the May 2026 Cash Balances/Monthly Treasurer’s Report for the City’s Joint Powers Improvement Authority. RECOMMENDED IMPROVEMENT AUTHORITY ACTION: (1) Receive and file the May 2026 Cash Balances/Monthly Treasurer’s Report for the City’s Joint Powers Improvement Authority. 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, Chief Administrative Officer ATTACHED SUPPORTING DOCUMENTS: A. Monthly Treasurer’s Report for May 2026 (page A-1) BACKGROUND: This monthly report summarizes the cash balance and investments for the month of May 2026 for the Joint Powers Improvement Authority (Improvement Authority), which includes the Abalone Cove Permanent Fund and the Portuguese Bend Special Revenue Fund. A separate report is prepared each month for the City’s General Fund, Capital Infrastructure Program Fund, Special Revenue Funds, and Other Funds (see separate agenda report on this evening’s Consent Calendar). DISCUSSION: Summary of Cash and Investments by Fund At the end of May 31, 2026, the cash balance of the Abalone Cove Permanent Fund increased by $22, bringing the balance to $1,199,985. The increase was due to an adjustment from a prior disbursement to Southern California Edison (SCE) for the utility 1 bills. This amount is invested in the Local Agency Investment Fund (LAIF) with an average interest rate of approximately 3.8%. Similarly, the cash balance of the Portuguese Bend Special Revenue Fund remained the same at $116,844. CONCLUSION: Staff recommend that the Improvement Authority receive and file the Treasurer’s Report ending May 2026 for the City’s Joint Powers Improvement Authority. ALTERNATIVES: In addition to staff’s recommendation, the following alternative action is available for the Improvement Authority’s consideration: 1. Take other action, as deemed appropriate. 2 Investment Local Agency In vestment Fund -IA Loca l Agency Investme nt Fund -RDA NOTE (1) RANCHO PALOS VERDES IMPROVEMENT AUTHORITY MAY 2026 TREASURER REPORT Issuer of Investment State of CA State of CA Acqu is ition Date N/A N/A Matur ity Market Date Va lue On Demand $ 1,302 ,729 On Demand $ 2,319 NOTE (2) Sub-Tota l Investment: Book Current Va lue Y ie ld $ 1,302 ,729 3.8 1% $ 2,319 3.8 1% $ 1,305 ,048 YTD Transfers to City's Operat ing Account (BOW) N/A N/A $ 11 ,781 BEG INN ING BALANCE YTD TRANSFERS TO BOW PLUS: DEPOS ITS PLUS: INTEREST EARNINGS* LESS: CURRENT CHECKS ADJUSTMENTS PLUS:TRANSFERS IN LESS : TRANSFERS OUT END ING BALANCE *A ll interest (LA IF) is pa id quarterly . CASH BALANCES BY FUND IA-ABALONE COVE MA INT IA-PORTUGUESE BEND MA INT OPERATING EXPENSES/ NOTE (3) 11 ,7 58 .98 21.96 11 ,780.94 BALANCE FORWARD 1,199,963.06 116 ,843 .92 1,316 ,806 .98 Total Investment: Total Investment Weighted Average Return LAIF-RDA LAIF-IA 2,318 .70 1,302,729.30 2,318.70 1,302 ,729 .30 DEB IT CRED IT 21 .96 21 .96 0 .00 Tota l In vestment: TOTAL CASH 1,305 ,048.00 11 ,758.98 0 .00 0.00 21.96 0.00 0 .00 0 .00 1,316,828.94 ENDING CASH 1,199,985.02 116 ,843 .92 1,316 ,828 .94 1,316 ,828.94 $ 1,316,829 3.81% RECE IVED 0.00 % Change of Change In Cash Balance Ending Cash from Previous Balance Mont h-End 21 .96 0% 0 .00 0% 21 .96 0% NOTE (1): Includes on ly the portion attributable to the Improvement Authority . Improvement Authority monies are comb ined with Redeve lopment Agency mon ies in th is LA IF account. NOTE (2 ): LA IF market va lues will be reported to vary from book va lue if the Authority ca lculated share of tota l LA IF assets is less than the Authority book value . NOTE (3): Improvement Autho rity does not have an operat ing account ; the expenses are paid from the City's operating account and allocated accord ing ly to the Improvement Authority's cash funds . 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 accurate ly reflects all Improvement Authority investme nts and comp lies with the investment policy of the Improvement Authority as approved by the governing board . Furthermore , I certify that sufficient investment liqu idity and ant icipated revenues are ava il able to meet the Authority's expend iture requirements for the next six mont hs. Respectfully subm itted, Treasurer Dated A-1