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05-06-2014 - Successor Agency Treasurers Report for the Quarte - Item SA2 (2).pdfNyg. McKay Director of Finance &—AsElnrirestrative Services City of West Covina Memorandum AGENDA ITEM NO. SA2 DATE May 6, 2014 TO: Chair and Board Members of the Successor Agency FROM: Christopher J. Chung nasiel Executive Director BY: Nita McKay a a. Director of Finance & Administrative Services SUBJECT: SUCCESSOR AGENCY TREASURER'S REPORT FOR THE QUARTER ENDED MARCH 31, 2014 RECOMMENDATION: It is recommended the City Council, acting as the Successor Agency to the West Covina Redevelopment Agency, receive and file this report. DISCUSSION: The Investment Policy of the City of West Covina also applies to the Successor Agency to the We'st Covina Redevelopment Agency. In accordance with Section XVI of the City of West Covina Fiscal Year 2013-14 Statement of Investment Policy, a Treasurer's Report for the quarter ended March 31, 2014 is hereby submitted to the Successor Agency. It also includes cash held by trustees for all bond issues and cash in the various Successor Agency bank accounts, as well as reporting on compliance with the City's Investment Policy and providing a statement of the ability to meet budgeted expenditure needs forth e following six months. The March 31, 2014 Report shows the Agency's portfolio increased by $1,475,451 from • $1,813,114 on December 31, 2013, to .$3,28'8,565 on March 31, 2014. The Successor Agency receives two payments per year from the County of Los Angeles, in January and June. At March 31, 2014, the Successor Agency had received its tax distribution. As a result, the cash balance had been significantly increased at the end of March. The Agency's surplus funds are in investment pools with the State of California Local Agency Investment Pool (LAIF) and the Los Angeles County Investment Pool (LACIP). These funds are completely liquid, as the City can withdraw them at any time. Approximately 100% of the portfolio is on deposit in LACIP and the remaining small amount of available cash is on deposit in the checking account and LAM. The Bond Detail Report includes Fiscal Agent investments of Successor Agency cash which is being held to service various issues of bonded debt. Prepared by: Reviewed and Approved by: Mike Lee Assistant City Manager/Community Development Commission Director OS-146 Colleen B. Rozatti, City Treasurer McKay, Directof of Firiance &Wministrative Services SUCCESSOR AGENCY STATEMENT OF TREASURER'S ACCOUNTABILITY MARCH 31, 2014 TYPES OF DEPOSITS: CHECKING ACCOUNTS WELLS FARGO GENERAL CHECKING SUB-TOTAL OTHER INVESTMENTS: LOCAL AGENCY INVESTMENT FUND (LAIF) LOS ANGELES COUNTY POOL (LACIP) CITY OF WEST COVINA POOLED CASH December 31 2,889.26 2,889.26 2,034.73 *" 1,809,131.21 (940.88) "" DEPOSITS 2,780,060.00 2,780,060.00 2,334,057.41 423,015.20 WITHDRAWALS 2,771,716.55 2,771,716.55 440,000.00 849,965.38 March 31 11,232.71 11,232.71 2,034.73 3,703,188.62 (427,891.06) SUB-TOTAL 1,810,225.06 2,757,072.61 1,289,965.38 3,277,332.29 TOTAL 1,813,114.32 5,537,132.61 4,061,681.93 3,288,565.00 ** Beginning balances were revised to reflect December 2013 activity posted subsequent to preparation of the December 31, 2013 Treasurer's Report. It has been verified that this investment portfolio is in conformity with the City of West Covina's investment policy which was approved by the City Council on September 17, 2013. The investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next month. The Successor Agency submitted the recognized obligation payment schedule (ROPS) for January to June 2014 to the State Department of Finance. In January 2014, the Successor Agency received funds from the DOF-approved ROPS for the January to June 2014 period which will provide sufficient cash flow liquidity to meet estimated expenditures from January to June 2014. This report is accurate with respect to all information received as of April 16, 2014. EARNED INTEREST YIELD THIS PERIOD: 0.633% SIX-MONTH TREASURY BILL YIELD: 0.07% PREPARED BY: APPROVED BY: 344,587.50 1,411.00 100,239.00 0.00 101,650.00 114,680.87 0.00 114,680.87 194.59 0.00 194.59 561,112.99 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Shares/Face Amount Market Value Rate 0.03 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.00 3,774.90 340,754.80 0.00 344,529.70 1.410 1,411.00 100,222.00 0.00 1.410 101,633.00 114,680.87 0.00 114,680.87 194.59 0.00 194.59 561,038.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.00 3,774.90 340,000.00 0.00 343,774.90 1,411.00 100,000.00 0.00 101,411.00 114,680.87 0.00 114,680.87 194.59 0.00 194.59 560,061.39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Wells Fargo Bank, NA Open Description of Bond 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds Type of Bond Bond Bond Interest Series A Interest Series A Interest Series B Interest Series B Reserve Series A Reserve Series A Reserve Series A Reserve Series B Reserve Series B Reserve Series B Project Fund Series B Project Fund Series B Principal Account Principal Account Revenue Fund Revenue Fund Revenue Fund Purchase Fund Purchase Fund L/C Fund L/C Fund First American Tress Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust FHLB Cash First American Treas Oblig Cl d Corp Trust FHLB Cash First American Treas Oblig CI d Corp Trust Cash First American Tress Oblig Cl d Corp Trust Cash First American Tress Oblig Cl d Corp Trust Cash First American Trees Oblig Cl d Corp Trust Cash Direct Pay LOC #NZS668499 Cash Original Cost 0.03 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.00 3,774.90 340,812.60 0.00 WEST COVINA SUCCESSOR AGENCY BOND DETAIL REPORT March 31, 2014 Type of Investment Description of Issuer First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. U.S. Treas & Agency First American Funds, Inc. U.S. Treas & Agency First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. Maturity Date Open Open Open Open 5/30/2014 Open 5/30/2014 Open Open Ending Balances Open Open Ending Balances 0.00 0.00 0.00 Page 1 of 2 First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. U.S. Treas & Agency First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. U.S. Tress & Agency Description of Bond 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2001 RDA Housing Set-Aside T/A Rev Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds 2002 RDA T/A Revenue Refunding Bonds Type of Bond Special Fund Special Fund Interest Account Interest Account Reserve Account Reserve Account Reserve Account Project Fund Project Fund Special Fund Special Fund Special Fund Interest Account Interest Account Reserve Fund Reserve Fund Reserve Fund First American Tress Oblig CI d Corp Trust Cash First American Tress Oblig Cl d Corp Trust Cash First American Tress Oblig CI d Corp Trust FNMA DISCOUNT NOTE Cash First American Treas Oblig CI d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Tress Oblig CI d Corp Trust Cash First American Government Obligation Fd CL D FHLB Cash Maturity Date Open Open Open 3/1/2013 Open Ending Balances Open Open Open 5/30/2014 Ending Balances Original Cost Shares/Face Amount 0.00 0.00 0.00 0.00 0.00 0.00 336.88 779,100.62 0.00 779,437.50 50.43 0.00 50.43 779,487.93 0.04 0.00 0.00 0.04 0.00 0.00 0.00 4,166.40 992,366.10 0.00 996,532.50 996,532.54 0.00 0.00 0.00 0.00 0.00 0.00 336.88 800,000.00 0.00 800,336.88 50.43 0.00 50.43 800,387.31 0.04 0.00 0.00 0.04 0.00 0.00 0.00 4,166.40 990,000.00 0.00 994,166.40 994,166.44 Market Value Rate 0.00 0.00 0.00 0.00 0.00 0.00 336.88 799,832.00 5.270 0.00 800,168.88 50.43 0.00 50.43 800,219.31 0.04 0.00 0.00 0.04 0.00 0.00 0.00 4,166.40 992,197.80 1.410 0.00 996,364.20 996,364.24 WEST COVINA SUCCESSOR AGENCY BOND DETAIL REPORT March 31, 2014 Type of Investment Description of Issuer *Market valuations have been provided by U.S. Bank Corporate Trust Services GRAND TOTALS 2,337,133.46 2,354,615.14 2,357,621.74 Page 2 of 2