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07-16-2013 - Successor Agency Treasurers Reports for February - Item SA2 (2).pdfPrepared by: A t DeIlse Bates, Accounting Manager City of West Covina Memorandum AGENDA Item No. SA 2 Date July 16, 2013 TO: Christopher J. Chung, City Manager and City Council FROM: Nita McKay Director of Finance & Human Resources SUBJECT: SUCCESSOR AGENCY TREASURER'S REPORTS FOR FEBRUARY 2013 THROUGH MAY 2013 RECOMMENDATION: It is recommended the City Council, acting as the Successor Agency to the West Covina Redevelopment Agency, receive and file the attached Treasurer's Reports. DISCUSSION: Effective January 1, 2006, Section 53646 of the Government Code states that a city's chief fiscal officer may submit quarterly reports to their legislative body. This report is to include the type of investment, issuer, date of maturity, par and dollar amount invested in all securities, investments, and money held by the local agency. It must also include a statement that the portfolio is in compliance with the City's investment policy, or manner in which it is not in compliance, and note the ability of the local agency to meet its expenditure requirements for the next six months or provide an explanation as to why sufficient money may not be available, if applicable. Although it is no longer a State requirement to submit quarterly reports to the local legislative body, the City's investment policy requires the monthly transmittal of the treasurer's reports to the West Covina City Council, acting as the Successor Agency to the West Covina Redevelopment Agency. The March 2013 report also includes a Bond Detail Report. This report shows how the Successor's Agency's fiscal agents are investing Successor Agency cash, which is held to service various debt issues. For May 2013, the Agency's portfolio decreased by $122,718 from $4,269,473 on April 30, 2013, to $4,146,755 on May 31, 2013. Approximately 29 percent of the portfolio is invested with the City's pooled cash. The remaining 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 71 percent of the portfolio is on deposit in LACIP and the remaining less than one percent of available cash is on deposit in the checking account and LAIF. Reviewed and approved by: Nit McKay, irecax of Finance/Human Resources SUCCESSOR AGENCY STATEMENT OF TREASURER'S ACCOUNTABILITY MAY 31, 2013 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 SUB-TOTAL TOTAL April 30 DEPOSITS WITHDRAWALS May 31 $ 9,763.84 9,763.84 2,030.88 3,085,320.36 1,172,357.89 4,259,709.13 4,269,472.97 $ 0 00 0.00 0.00 872.01 149,958.89 150,830.90 150,830.90 700.68 700.68 0.00 147,633.89 125,214.79 272,848.68 273,549.36 9.063.16 9,063.16 $ 2.030.88 2,938.558.48 1,197.101.99 4,137,691.35 $ 4,146,754.51 *NEGATIVE BALANCE REFLECTS OUTSTANDING CHECKS 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 January 18, 2005. The investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next month. The Sucessor Agency submitted the recognized obligation payment schedules (ROPS) for July to December 2013 to the State Department of Finance (D0F). In June 2013, the Successor Agency received funds from the DOF-approved ROPS and there is sufficient cash flow liquidity to meet estimated expenditures from July -December 2013. This report is accurate with respect to all information received as of July 9, 2013. EARNED INTEREST YIELD THIS PERIOD: 0.557% SIX-MONTH TREASURY BILL YIELD: 0.07% PREPARED BY: '4)Qk /04--(2 . a APPROVED BY: Denise Bates, Accounting Manager SUBMITT By: irt Nita cKay, Finance D' eckor Ma an V. Sjflithson, City Treasurer LIIP,OVED BY: ; • e221..4 Marian V. Smithson, City Treasurer PREPARED BY: , —CC42-4'6" Denise Bates, Accounting Manager SUCCESSOR AGENCY STATEMENT OF TREASURER'S ACCOUNTABILITY APRIL 30, 2013 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 SUB-TOTAL TOTAL March 31 DEPOSITS WITHDRAWALS April 30 $ 10,487.87 10,487.87 2,029.47 3,212,077.86 1,233,368.13 " 4,447,475.46 4,457,963.33 0 00 0.00 1.41 1,133.20 128,665.88 129,800.49 129,800.49 724.03 724.03 0.00 127,890.70 189,676.12 317,566.82 318,290.85 9.763.8.4 9,763.84 2.030.88 3,085.320.36 1,172.357 89 4,259.709.13 $ 4,269,472.97 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 January 18, 2005. The investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next two months. The Sucessor Agency submitted the recognized obligation payment schedules (ROPS) for July to December 2013 to the State Department of Finance (D0F). In June 2013, the Successor Agency received funds from the DOF-approved ROPS and there is sufficient cash flow liquidity to meet estimated expenditures from July -December 2013. This report is accurate with respect to all information received as of July 9, 2013. EARNED INTEREST YIELD THIS PERIOD: 1.142% SIX-MONTH TREASURY BILL YIELD: 0.09% SUBMITTED-BY: r z ‘/F_ Nita McKay, Finance Director N, EARNED INTEREST YIELD THIS PERIOD: 1.205% SIX-MONTH TREASURY BILL YIELD: 0.11% PREPARED BY: Denise Bates, Accounting Manager - 4..."+2.1 -tt... I _ ,137:719.7 77 /We; t i------- Malian ii.6n)tifion,-City Treasurer SUBMITTED-BY: Nita cKay, Financeirector -17c} SUCCESSOR AGENCY STATEMENT OF TREASURER'S ACCOUNTABILITY MARCH 31, 2013 TYPES OF DEPOSITS: CHECKING ACCOUNTS WELLS FARGO GENERAL CHECKING SUB-TOTAL OTHER INVESTMENTS: February 28 DEPOSITS WITHDRAWALS March 31 7,995.97 7,995.97 90,000 00 90,000.00 87,508.10 87,508.10 $ 10.487.87 10,487.87 LOCAL AGENCY INVESTMENT FUND (LAIF) 2,029.47 $ $ 2.029.47 LOS ANGELES COUNTY POOL (LACIP) 3,399,949.45 545.20 188,416.79 3,212.077 86 CITY OF WEST COVINA POOLED CASH 1,321,802.00 102,576.06 191,009.93 1,233.368.13 SUB-TOTAL 4,723,780.92 103,121 26 379,426.72 $ 4,447,475.46 TOTAL 4,731,776.89 193,121.26 466,934.82 $ 4,457,963.33 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 January 18, 2005. The investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next three months. The Sucessor Agency submitted the recognized obligation payment schedules (ROPS) for July to December 2013 to the State Department of Finance (DOF). In June 2013, the Successor Agency received funds from the DOF-approved ROPS and there is sufficient cash flow liquidity to meet estimated expenditures from July -December 2013. This report is accurate with respect to all information received as of July 9, 2013 Page 1 of 2 Original Cost Shares/Face Amount Market Value 0 03 0 03 0 03 Rate 1 420 0 00 0.03 0 00 0 00 0.00 3,774.90 344,787.20 0.00 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.00 3,774.90 340,000 00 O. 00 0.00 0.03 0.00 0.00 0.00 0.00 0.00 0.00 Open Open Open Open 5/30/2014 First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. First American Funds, Inc. U S Tress & Agency 348,562 10 344,587 50 343,774 90 Open 1 420 5/30/2014 1,411 00 100,239.00 0 00 101,650.00 1,411.00 101.408.00 0.00 102,819.00 1,411.00 100,000 00 0.00 101,411.00 Reserve Series B Reserve Series B Reserve Series B First American Funds, Inc. U.S. Tress & Agency First American Tress Oblig CI d Corp Trust FHLB Cash 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B First American Funds, Inc. Open 114.680 87 114,680.87 114,680.87 0 00 0.00 0.00 Open Principal Account Principal Account First American Funds, Inc. First American Treas Oblig Cl d Corp Trust Cash 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B 194.59 194.59 194.59 561,112.99 560,061.39 566,256.59 0 00 0 00 000 0.00 0.00 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Open 0.00 0.00 0.00 Purchase Fund Purchase Fund First American Funds, Inc. 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds First American Treas Oblig Cl d Corp Trust Cash 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds UC Fund L/C Fund Ending Balances 0.00 0.00 0.00 0.00 0.00 0.00 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 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 Type of Investment 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 Cash First American Treas Oblig Cl d Corp Trust FHLB Cash Maturity Date Ending Balances Direct Pay LOC #NZS668499 Cash 0 00 0 00 0.00 3,774.90 340,812.60 0 00 194.59 0.00 194 59 0.00 194.59 0.00 WEST COVINA SUCCESSOR AGENCY BOND DETAIL REPORT March 31, 2013 Description of Issuer 1998 Housing Set-Aside Bonds Series A, B 1998 Housing Set-Aside Bonds Series A, B Project Fund Series B Project Fund Series B First American Treas Oblig Cl d Corp Trust Cash 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds 1999 Tax Allocation Bonds Revenue Fund Revenue Fund Revenue Fund First American Treas Oblig Cl d Corp Trust Cash First American Funds, Inc. Open Wells Fargo Bank, NA 10/13/2013 0 00 0.00 0.00 0,00 0.00 0.00 114,680 87 114,680.87 114,680.87 0 00 0 00 0.00 0 00 0 00 0.00 384 88 779,100 62 0.00 779,485.50 50 43 0 00 50.43 779,535.93 011 0 00 0 00 0.11 0 00 0 00 0.00 4,166.40 992,366.10 0.00 996,532.50 996,532.61 0.00 0.00 0.00 0.00 0 00 0.00 384.88 799 688.00 0.00 5 130 800,072.88 50.43 0.00 50.43 800,123.31 0.11 0 00 0.00 0.11 0.00 0 00 0.00 4,166.40 1,003,939.20 0.00 1 420 1,008,105.60 1,008,105.71 0.00 0.00 0.00 0.00 0.00 0.00 384.88 800.000 00 0.00 800,384.88 50.43 0.00 50.43 800,435.31 0.11 0 00 0.00 0.11 0.00 0.00 0.00 4,166.40 990,000.00 0.00 994,166 40 994,166.51 Original Cost Shares/Face Amount Market Value Rate 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 Treas Oblig CI d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust FNMA DISCOUNT NOTE 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 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 WEST COVINA SUCCESSOR AGENCY BOND DETAIL REPORT March 31, 2013 Type of Investment Description of Issuer 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 Treas & Agency 'Market valuations have been provided by U.S. Bank Corporate Trust Services GRAND TOTALS 2,337,181.53 2,354,663.21 2,374,485.61 Page 2 of 2 EARNED INTEREST YIELD THIS PERIOD: 0.664% SIX-MONTH TREASURY BILL YIELD: 0.130% Denise Bates, Accounting Manager (R AP - OVED BY: i Marian V. Smithson, City Treasurer Nita,IfIcKay, Finance Dfrector SUCCESSOR AGENCY STATEMENT OF TREASURER'S ACCOUNTABILITY FEBRUARY 28, 2013 TYPES OF DEPOSITS CHECKING ACCOUNTS WELLS FARGO GENERAL CHECKING SUB-TOTAL OTHER INVESTMENTS: January 31 DEPOSITS WITHDRAWALS February 31 $ $ 4,515.26 4,515.26 3,789,907.66 3,789,907.66 3,786,426.95 3,786,426.95 7.995.97 7,995.97 LOCAL AGENCY INVESTMENT FUND (LAIF) $ 2,029.47 $ 2.029.47 LOS ANGELES COUNTY POOL (LACIP) 1,528,110.28 3,201,300.17 1,329,461.00 3,399,949.45 CITY OF WEST COVINA POOLED CASH 3,932,872.44 1,338,480.29 3,949,550.73 1,321,802.00 SUB-TOTAL $ 5,463.012.19 4,539,780.46 $ 5,279,011.73 4,723,780.92 TOTAL $ 5,467,527.45 8,329,688.12 9,065,438.68 4,731,776.89 • - Beginning balances were revised to reflect January 2013 activity posted subsequent to preparation of January 31, 2013 Treasurers 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 January 18, 2005. The investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next four months. The Sucessor Agency submitted the recognized obligation payment schedules (ROPS) for July to December 2013 to the State Department of Finance (DOE). In June 2013, the Successor Agency received funds from the DOF-approved ROPS and there is sufficient cash flow liquidity to meet estimated expenditures from July -December 2013. This report is accurate with respect to all information received as of July 9. 2013