Honorable Mayor and Members of the City Council
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1 14B TO: ATTENTION: FROM: SUBJECT: Honorable Mayor and Members of the City Council Jeffrey L. Stewart, City Manager Tae Rhee, Finance Director/City Treasurer Consideration and possible action to receive and file the Treasurer s Report for the Month of October DATE: November 26, 2018 EXECUTIVE SUMMARY The Investment Policy, adopted by Resolution No. 1588, requires the City Treasurer to provide to the City Council a monthly investment report which contains certain required information pursuant to Government Code Section The Treasurer s Report also contains certain other information required pursuant to BMC Subsection B.5, which requires submission of monthly financial statements of receipts and disbursements of the City to the City Council and City Manager. Furthermore, the Treasurer s Report contains revenue and expenditure details on the development impact fees (Park Facilities Fee, Public Facilities Fee, Public Arts Fee, and Sewer Reconstruction Fee) for fiscal years and , from July 1, 2018 to October 31, RECOMMENDATION TO CITY COUNCIL 1) Receive and file the Treasurer s Report; or 2) Alternatively, discuss and take other action related to this item. FISCAL IMPACT None ATTACHMENT Treasurer s Report for the Month of October Documents/AA/Treasurer's Reports/Staff Report for TR Revised.docx 1
2 CITY OF BELLFLOWER AND BELLFLOWER SUCCESSOR AGENCY TREASURER'S REPORT FOR THE MONTH OF OCTOBER 2018 CASH AND INVESTMENT BALANCES BY FUND (As of November 19, 2018) NOTE: Figures with parentheses indicate negative amounts. Beginning Revenues Expenditures Ending Balance/ and Other and Other Balance/ (Deficit) Deposits Disbursements (Deficit) CITY OF BELLFLOWER: UNRESTRICTED: 010 General Fund 8,330,153 1,977,929 (3,155,523) 7,152, General Fund Capital Projects 2,737,923 13,795 (115,486) 2,636, Public Projects (3,267,754) (158,538) (3,426,292) 999 Cash Clearing Unallocated Interest 62,468 48,537 (64,072) 46,933 RESTRICTED: Development Impact Fees (revenue/expenditure details attached) 024 Park Facilities 401,554 12,765 (49) 414, Public Facilities 2,638 1,323 3, Public Arts 254,490 1, , Sewer Reconstruction 240,045 12, ,895 Other Funds 013 DOT Highway Relinquishment 4,547,183 10,073 4,557, Transportation Development Act (TDA) Article 3 (28,232) (4,778) (33,010) 030 Grant Projects (510,018) 4,500 (129,007) (634,525) 037 Drug Rehabilitation Program 55,000 5,000 60, Public Educational Government (PEG) 599, (8,400) 590, California COPS 61,615 76,835 (70,232) 68, Agency Fund/Refundable DepositsPrivate Projects 1,314,127 59,590 (36,899) 1,336, Proposition A Transportation 2,691, ,911 (16,188) 2,838, Transportation Bond Projects 9,791,984 21,205 (469,085) 9,344, Measure M Streets 1,090, ,668 1,198, COG Position 20,069 20, Measure R Streets 2,086, ,217 (10,172) 2,178, Proposition C Streets 1,700, ,098 (114,051) 1,717, State Gas Tax Streets 2,929, ,429 (220,551) 2,985, Road Maintenance and Rehabilitation Account (RMRA) 122, , , Air Quality Management District Fees 315,615 1, ,046 31X Municipal Water System 1,197,753 (2,822) 1,194, Economic Development 879,567 (37,439) 842, Equipment Replacement 700,077 3,470 (22,072) 681, GP/Zone/GIS Fee 602,287 5, , Building and Safety (9,985) 34,143 (120,094) (95,936) 602 CASp Certification and Training 29,183 1,347 (385) 30, Debt Service Public Facilities Corporation 59,164 (59,164) 710 Debt Service Financing Authority 895,813 6,982 (361,290) 541, Debt Service 2018 Transportation COPS 538,500 (538,500) 900 Community Development Block Grant (CDBG) (542,429) 4,084 (34,791) (573,136) 910 HOME Investment Partnership 199, (14,849) 184, Parking District No. 1 (1,719) (811) (2,530) Successor Housing Agency: 974 Low and Moderate Income Housing Asset Fund 590,670 2,882 (43,072) 550,480 TOTAL CITY OF BELLFLOWER 40,629,035 3,265,024 (5,808,320) 38,085,739 SUCCESSOR AGENCY: RESTRICTED: 956 Successor Agency BUSD Trust 3,947,717 6,078 3,953, Redevelopment Obligation Retirement Fund 448, , Successor Agency Administration Fund 127,506 (17,814) 109,692 TOTAL SUCCESSOR AGENCY 4,523,727 6,621 (17,814) 4,512,534 COMBINED TOTAL CITY & SUCCESSOR AGENCY 45,152,762 3,271,645 (5,826,134) 42,598,273 TAE G. RHEE, FINANCE DIRECTOR/TREASURER \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\ TR 1810.xlsx 2
3 DEVELOPMENT IMPACT FEES Revenue and Expenditure Detail Report (July 1, 2018 October 31, 2018) PARK FACILITIES FEE 10, August 27, 2018 Park Fac Fee/13802 Cowley Elizabeth Ramos 10, September 4, 2018 Park Fac Fee/9641 Walnut Fernando Ponce 10, October 23, 2018 Park Fac Fee/9929 Palm St. Sean Foster 30, , Aquatic Center/Spec.#17/ , PUBLIC FACILITIES FEE 1, August 27, 2018 Public Fac Fee/13802 Cowley Elizabeth Ramos 1, September 4, 2018 Public Fac Fee/9641 Walnut Fernando Ponce 1, October 23, 2018 Public Fac Fee/9929 Palm St. Sean Foster 3, No Expenditure PUBLIC ARTS FEE No Revenue No Expenditure SEWER RECONSTRUCTION FEE September 4, 2018 Sewer Reconst/9641 Walnut Fernando Ponce October 4, 2018 Sewer Reconst/9345 Highdale St. Jilmer Morales 10, October 18, 2018 Sewer Reconst/9958 Artesia Blvd. City Ventures Homebuilding, LLC October 23, 2018 Sewer Reconst/9929 Palm St. Matterhorn Trust/ Sean Foster 12, No Expenditure \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\ TR 1810.xlsx 3
4 DEVELOPMENT IMPACT FEES Revenue and Expenditure Detail Report (July 1, 2017 June 30, 2018) PARK FACILITIES FEE 10, November 20, 2017 Park Fac Fee/9325 Mandale Alma Montoya 51, December 12,2017 Park Fac Fee/8735 Ramona John Yang 240, December 21,2017 Park Fac Fee/10030 Ramona Garden House Community 10, February 12, 2018 Park Fac Fee/8833 Maple F&R Development 10, May 9, 2018 Park Fac Fee/9545 Somerset Paulo Perini 10, June 12, 2018 Park Fac Fee/14619 Clark Maria Almodovar 331, , Aquatic Center/Spec.#17/ , Coke Avenue Park Project 161, PUBLIC FACILITIES FEE 1, November 20, 2017 Public Fac Fee/9325 Mandale Alma Montoya 31, December 7, 2017 Public Fac Fee/10030 Ramona Garden House Community 3, December 12, 2017 Public Fac Fee/8735 Ramona John Yang January 23, 2018 Public Fac Fee//9130 Rosecrans Grandway Investment / Zaroo Bellflower 1, February 12, 2018 Public Fac Fee/8833 Maple F&R Development 1, March 6, 2018 Public Fac Fee/16500 Bellflower Steelcraft/Howard CDM 1, May 9, 2018 Public Fac Fee/9545 Somerset Paulo Perini 1, May 25, 2018 Public Fac Fee/8815 Dunbar MidCities Engineering 1, June 12, 2018 Park Fac Fee/14619 Clark Maria Almodovar 43, , Bellflower Events Center and Fire Museum 98, PUBLIC ARTS FEE 49, December 7, 2017 Public Arts Fee/10030 Ramona Garden House Community City Council approved Developer to install proposed art pieces on November 13, Payment will be refunded. 8, December 12, 2017 Public Arts Fee/8735 Ramona John Yang 7, January 23, 2018 Public Arts Fee/9130 Rosecrans Grandway Investment / Zaroo Bellflower 65, No Expenditure SEWER RECONSTRUCTION FEE 4, December 7, 2017 Sewer Reconst/10030 Ramona Garden House Community 1, December 12, 2017 Sewer Reconst/8735 Ramona John Yang 8, January 23, 2018 Sewer Reconst/9130 Rosecrans Grandway Investment / Zaroo Bellflower February 12, 2018 Sewer Reconst/8833 Maple F&R Development 10, February 22, 2018 Sewer Reconst/16500 Bellflower Steel Craft Howard CDM 24, No Expenditure \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\ TR 1810.xlsx 4
5 CITY OF BELLFLOWER AND BELLFLOWER SUCCESSOR AGENCY TREASURER'S REPORT FOR THE MONTH OF OCTOBER 2018 CASH AND INVESTMENTS BY TYPE (As of November 19, 2018) Dollar Amount Invested Beginning Disbursements/ Ending Yield Type of Issuer of Balance/ Bond Prem. Balance/ Par Market Interest (If Diff.)/ Investment/ Investment/ Date of (Deficit) Deposits Amort./Discount (Deficit) Value Value Rate Steps Deposit Deposit Maturity CITY OF BELLFLOWER : Local Agency Investment Fund (1) See attached Pooled Money Investment Account Portfolio. City of Bellflower 17,597,664 99,826 17,697,490 N/A 17,659, % Detail report available at: BOA Energy Efficiency Project Loan 273,571 1, ,058 N/A 274, % Los Angeles County Pooled Investment Fund (8) See attached Los Angeles County Pooled Surplus Investments. City of Bellflower 963,492 1,483 (963,000) 1,975 N/A 1, % Detail report available at: Local Agency Investment Pool (7) Investment Trust of California/CalTRUST Short Term 46, ,309 N/A 48, % Local Agency Investment Pool Investment Trust of California, dba CalTRUST Federal Bonds and Securities: U.S. Treasury Notes 4,995,312 (4,995,312) 1.750% 1.928% US Treasury Notes US Treasury 10/31/2018 Municipal Bonds: City of Industry Senior Sales Tax Revenue Refunding Bonds Carson Successor Agency Taxable Tax Allocation Bonds West Contra Costa Unified School District Taxable GO San Bernardino CA Unified School District Taxable GO 305, , , , % 2.237% Taxable Muni Bonds City of Industry CA 1/1/ , , , , % Taxable Muni Bonds Carson CA Successor Agency 695, , , , % Taxable Muni Bonds West Contra Costa CA Unified School District 895,681 (1,568) 894, , , % 1.817% Taxable Muni Bonds San Bernardino CA Unified School District 2/1/2019 2/1/2019 8/1/2019 Investments Held By Fiscal Agents Bank of New York Western Trust Company Dreyfus Institutional Reserves 905,395 1,667 (361,291) 545,771 N/A 545, % Money Market Fund Dreyfus N/A Treasury Fund2008 COP Dreyfus Institutional Reserves 1,415,707 38,861 (1,025,241) 429,327 N/A 429, % Money Market Fund Dreyfus N/A Treasury Fund2018 COP U.S. Treasury Notes 2,986,406 2,986,406 3,000,000 2,989, % 2.090% US Treasury Notes US Treasury 3/31/2019 U.S. Treasury Notes 2,962,590 2,962,590 3,000,000 2,978, % 2.105% US Treasury Notes US Treasury 4/15/2019 U.S. Treasury Notes 2,965,781 2,965,781 3,000,000 2,975, % 2.128% US Treasury Notes US Treasury 5/31/2019 TOTAL INVESTMENTS 37,827, ,422 (7,346,412) 30,624,820 30,605,692 BANK DEPOSITS & CERTIFICATES OF DEPOSIT (3): General Operating Account 2,708,125 8,788,707 (4,144,542) 7,352,290 N/A 7,352,290 N/A Checking Account Bank of the West N/A Payroll Account (1,928) 877,293 (878,309) (2,944) N/A (2,944) N/A Checking Account Bank of the West N/A Revolving Account 135,872 (135,872) N/A N/A Checking Account Bank of the West N/A Farmers Market 4, ,743 N/A 4,743 N/A Checking Account Bank of the West N/A Sec. 125 Flex Spending Account 16, (1,724) 15,139 N/A 15,139 N/A Checking Account Bank of the West N/A Pooled Cash Allocated to SA (127,506) 17,814 (109,692) N/A (109,692) HOME Account (Restricted) HOME Investment Trust Fund 197, (10) 197,023 N/A 197, % Money Market Fund Bank of the West N/A TOTAL BANK DEPOSITS 2,796,865 9,820,151 (5,160,457) 7,456,559 7,456,559 PETTY CASH 4,360 4,360 N/A 4,360 CITY TOTAL DEPOSITS AND INVESTMENTS 40,629,035 9,963,573 (12,506,869) 38,085,739 38,066,611 TAE G. RHEE, FINANCE DIRECTOR/TREASURER \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\TR 1810.xlsx 5
6 CITY OF BELLFLOWER AND BELLFLOWER SUCCESSOR AGENCY TREASURER'S REPORT FOR THE MONTH OF OCTOBER 2018 CASH AND INVESTMENTS BY TYPE (As of November 19, 2018) Dollar Amount Invested Beginning Disbursements/ Ending Yield Type of Issuer of Balance/ Bond Prem. Balance/ Par Market Interest (If Diff.)/ Investment/ Investment/ Date of (Deficit) Deposits Amort./Discount (Deficit) Value Value Rate Steps Deposit Deposit Maturity SUCCESSOR AGENCY: Los Angeles County Pooled Investment Fund (8) 3,947,717 6,078 3,953,795 NA 3,887, % See attached Los Angeles County Pooled Surplus Investments. BUSD Trust Fund Detail report available at: BOW Business Checking Account 93,361 93,361 N/A 93,361 N/A Checking Account Bank of the West N/A Investments Held By Fiscal Agent Bank of New York Western Trust Co. Taxable Tax Allocation Refunding Bonds, Series 2016 Dreyfus Treasury Securities Money Market Fund 355, ,686 N/A 355, % Money Market Fund Dreyfus N/A TOTAL INVESTMENTS 4,396,221 6,621 4,402,842 4,336,529 Pooled Cash Account 127,506 (17,814) 109, ,692 SUCCESSOR AGENCY TOTAL DEPOSITS AND INVESTMENTS 4,523,727 6,621 (17,814) 4,512,534 4,446,221 CITY & SUCCESSOR AGENCY TOTAL DEPOSITS AND INVESTMENTS 45,152,762 9,970,194 (12,524,683) 42,598,273 42,512,832 NOTES FOR THE CITY AND SUCCESSOR AGENCY: (1) Local Agency Investment Fund (LAIF) is a special fund of the California State Treasury through which local governments may pool investments. (2) For bank deposits including certificates of deposit and money market accounts, market value is the same as the carrying value. (3) All bank deposits are insured up to 250,000 by the FDIC. Under the California Government Code, banks and savings are also required to secure the City's deposits by either (1) pledging government securities with market value of at least 110% of the deposits as collateral, or (2) pledging first trust deed mortgage notes having a value of at least 150% of the deposits. (4) The market value factor is provided by LAIF on a quarterly basis as of March 31, June 30, September 30, and December 31. The monthly market value determination, for the purpose of this Treasurer's Report, is made based on the use of the latest available market value factor. (5) Market values are provided on the monthly trustee and investment statements and Union Bank Investment Services. (6) Analysis account. (7) CalTRUST is a joint powers authority formed by a number of public agencies in California to provide a method of pooling for investment purposes. (8) Los Angeles County Pooled Investment Fund is an investment pool managed by the L.A. County Treasurer. A. The City's investment portfolio complies with the Statement of Investment Policy. B. Based on the City's current cash and investment position and estimated cash flows, the City will meet its expenditure requirements for the next six months. TAE G. RHEE, FINANCE DIRECTOR/TREASURER \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\TR 1810.xlsx 6
7 CITY OF BELLFLOWER AND BELLFLOWER SUCCESSOR AGENCY TREASURER'S REPORT FOR THE MONTH OF OCTOBER 2018 SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND FUND NO. 050 STATEMENT OF RECEIPTS, ALLOCATIONS AND EXPENDITURES (As of November 19, 2018) ACTUAL ACTUAL BUDGET Fiscal Year Reporting FY Month To Date FY Beginning Cash Balance 77,160 61, , ,028 Receipts: SLESF Funding/Electronic Transfer 163,641 76,455 76, ,000 Interest 2, ,000 Total Receipts 165,673 76,835 76, ,000 Allocations: L.A. County Sheriff's Department/ City Public Safety General Law Cars (98,000) (33,044) (99,132) (98,000) Equipment Lease (45,013) (2,072) (6,215) (49,611) Equipment Purchases Total Allocations (143,013) (35,116) (105,347) (147,611) Interest Receivable and Accounts Payable: Add: Beginning receivables 1, Deduct: Ending receivables (615) Deduct: Beginning accounts payable (4,782) (35,116) (7,913) Add: Ending accounts payable 7,913 Rounding Net Adjustment 4,208 (35,116) (7,298) Ending Cash Balance 104,028 68,218 68,218 87,417 TAE G. RHEE, FINANCE DIRECTOR/TREASURER \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\TR 1810.xlsx 7
8 CITY OF BELLFLOWER & BELLFLOWER SUCCESSOR AGENCY TREASURER'S REPORT The City of Bellflower and Successor Agency invest funds in the State of California Local Agency Investment Fund and the Los Angeles County Pooled Investment Fund. The latest summary reports are attached, and the detail reports are available at: State of California Local Agency Investment Fund: Local Agency Investment Fund (LAIF) Pooled Money Investment Account (PMIA) Los Angeles County Pooled Investment Fund: Los Angeles County Pooled Surplus Investments TAE G. RHEE, FINANCE DIRECTOR/TREASURER \\sharepoint\davwwwroot\sites\finance\shared Documents\AA\Treasurer's Reports\TR 1810.xlsx 8
9 POOLED MONEY INVESTMENT ACCOUNT Selected Investment Data Analysis of the Pooled Money Investment Account Portfolio (Dollars In Thousands) October 31, 2018 DIFFERENCE IN PERCENT OF PERCENT OF PORTFOLIO FROM TYPE OF SECURITY AMOUNT () PORTFOLIO PRIOR MONTH Government Bills 17,455, Bonds Notes 27,165, Strips Total Government 44,620, Agency Debentures 3,315, Certificates of Deposit 13,325, Bank Notes 950, Repurchases Agency Discount Notes 10,436, Time Deposits 4,922, GNMAs Commercial Paper 6,157, Remics 26, Corporate Bonds AB 55 Loans 724, GF Loans Other 200, Reversed Repurchases Total (All Types) 0 84,678, INVESTMENT ACTIVITY OCTOBER 2018 SEPTEMBER 2018 NUMBER AMOUNT () NUMBER AMOUNT () Pooled Money ,738, ,800,588 Other 9 1,100, ,096,042 Time Deposits 105 2,589, ,397,500 Total ,428, ,294,130 PMIA Monthly Average Effective Yield (%) Year to Date Yield Last Day of Month (%)
10 THE LOS ANGELES COUNTY POOLED SURPLUS INVESTMENTS The Treasurer and Tax Collector (the Treasurer) of Los Angeles County has the delegated authority to invest funds on deposit in the County Treasury (the Treasury Pool). As of September 30, 2018, investments in the Treasury Pool were held for local agencies including school districts, community college districts, special districts and discretionary depositors such as cities and independent districts in the following amounts: Invested Funds Local Agency (in billions) County of Los Angeles and Special Districts Schools and Community Colleges Discretionary Participants Total The Treasury Pool participation composition is as follows: Nondiscretionary Participants 90.26% Discretionary Participants: Independent Public Agencies 9.24% County Bond Proceeds and Repayment Funds 0.50% Total % Decisions on the investment of funds in the Treasury Pool are made by the County Investment Officer in accordance with established policy, with certain transactions requiring the Treasurer's prior approval. In Los Angeles County, investment decisions are governed by Chapter 4 (commencing with Section 53600) of Part 1 of Division 2 of Title 5 of the California Government Code, which governs legal investments by local agencies in the State of California, and by a more restrictive Investment Policy developed by the Treasurer and adopted by the Los Angeles County Board of Supervisors on an annual basis. The Investment Policy adopted on March 20, 2018, reaffirmed the following criteria and order of priority for selecting investments: 1. Safety of Principal 2. Liquidity 3. Return on Investment The Treasurer prepares a monthly Report of Investments (the Investment Report) summarizing the status of the Treasury Pool, including the current market value of all investments. This report is submitted monthly to the Board of Supervisors. According to 10
11 the Investment Report dated October 31, 2018, the September 30, 2018 book value of the Treasury Pool was approximately billion and the corresponding market value was approximately billion. An internal controls system for monitoring cash accounting and investment practices is in place. The Treasurer's Compliance Auditor, who operates independently from the Investment Officer, reconciles cash and investments to fund balances daily. The Compliance Auditor s staff also reviews each investment trade for accuracy and compliance with the Board adopted Investment Policy. On a quarterly basis, the County s outside independent auditor (External Auditor) reviews the cash and investment reconciliations for completeness and accuracy. Additionally, the External Auditor reviews investment transactions on a quarterly basis for conformance with the approved Investment Policy and annually accounts for all investments. The following table identifies the types of securities held by the Treasury Pool as of September 30, 2018: Type of Investment % of Pool U.S. Government and Agency Obligations Certificates of Deposit 5.47 Commercial Paper Bankers Acceptances 0.00 Municipal Obligations 0.09 Corporate Notes & Deposit Notes 0.31 Asset Backed Instruments 0.00 Repurchase Agreements 0.00 Other The Treasury Pool is highly liquid. As of September 30, 2018, approximately 29.23% of the investments mature within 60 days, with an average of 657 days to maturity for the entire portfolio. TreasPool Update 9/30/
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