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HomeMy WebLinkAbout[04d] Quarterly Finance Position~.~ ~!t Council Agenda Item 4d MEETING DATE: April 16, 2009 AGENDA ITEM: Quarterly Finance Position -Requested Action: Accept the ls` Quarter 2009 Financial Reports SUBMITTED BY: Finance BOARD/COMMISSION/COMMITTEE RECOMMENDATION: N/A PREVIOUS COUNCIL ACTION: None BACKGROUND INFORMATION: Quarterly reconciled cash/investment and budget to actual position are provided for Council review. The charts presented are to assist your visual understanding of the last quarter's financial summaries. The numbers presented are the numbers as of March 31, 2009. The revenues and expenses represent amounts with 2008 accruals. The 2008 reversing entries will be recorded in 2009 after the City receives the fina12008 audited financial statements. There are a couple points I would like to highlight from the reports. CASH REPORT: - The City has investments in money market accounts, bank CDs, brokered CDs and government securities. The City has reviewed other investment options, but the rates of return are less favorable and more volatile. The government securities the City holds are in escrow for the 2009A cross-over refunding bonds. The bond escrow money is not available for current City expenses. FUNDS REPORT: - The City's cash grew by $2.7M since the beginning of the year. This is mainly due to the City issuing the 2009A cross-over refunding bonds. The bond proceeds will pay off two other bonds on their call date of 12-1-09. Until then, the bond proceeds are held in escrow. Without the bond issue, the City spent down their cash by $318,400. The next major cash inflow will be in June and July when the City receives the first half payments of taxes, assessments and LGA. - The General Fund spent down 29% of the 2009 budget and received 6% of the revenue budget. - The numbers represented do include the 2008 audited accruals. CIP REPORTS: - The 2008 Equipment Certificates have been completed expended. BUDGET/FISCAL IMPACT: None ATTACIEVIENTS: 15` Quarter 2009 Financial Position Summaries/CIP Updates REQUESTED COUNCIL ACTION: Accept the lst Quarter 2009 financial positions as presented. City of St. Joseph, Minnesota Cash Position As of 3/31 /09 First State Bank Maturity Date Interest Current Balance # Securities % of Total Checking Account (Reconciled) N/A 0.3% $ 32,830 N/A Money Market Savings N/A 1.42% 203,286 N/A Bank Certificates of Deposit Tiered 2-45 months 4.60% avg 4,603,370 12 averages 20 months 3.01% Total FSB $ 4,839,486 38% Central MN Federal Credit Union Share Savings Account N/A 1.18% Money Market Savings N/A 0.76% Power Money Market Checking N/A 0.50% Jumbo Bank Certificates of Deposit Tiered 1-57 months 3.82% averages 13 months 2.16% Total CMFCU Total Deposits Salomon Smith Barney Brokered Money Market Savings N/A Government Securities/Notes all called early Brokered Certificates of Deposit Tiered 6-68 months averages 40 months Total SSB Northland Securities Brokered Money Market Savings N/A Brokered Certificates of Deposit Tiered 9-10 month averages 10 months Total NS Cash Held in Escrow (Bonds) Total Investments Total Deposits and Investments Average Interest APY Petty Cash Administration N/A Police Department N/A $ 10 778 5,313 avg 3,240,633 $ 3,246,734 $ 8,086,220 0.50% $ 66,956 0.00% avg - 4.57% avg 1,276,552 2.54% $ 1,343,507 0.00% $ 4,103 4.01% avg 201,850 2.00% 2.43% $ 205,953 $ 2,985,320 $ 4,534,780 1'3,621,0.01 N/A $ 200 N/A 75 N/A N/A N/A 7 26% N/A 0 13 11% N/A 2 2% 24% Total Petty Cash $ 275 Custodial Credit Risk: All deposits and investments insured by FDIC/SPIC/NCUSIF or secured by perfected pledged col lateral. Interest Rate Risk: The City is not exposed to interest rate risk because the City does not invest in highly sensitive, interest fluctuating investments. The City attempts to purchase longer termed investments when the interest rates are favorable and depending on cash flow needs to lock into a favorable rate. Credit Risk: There are no instruments exposed to credit risk. Maturity Concentration of Credit Risk: The City invests in various instruments and several financial institutions. # Securities Averages Brokered Money Markets $ 71,059 1% N/A (ovef 5% of investment portfolio) Brokered Certificates of Deposit $ 1,478,402 12% 2.97 years Government Bonds/Notes $ - 0% N/A State/Local Government Securities $ 2,985,320 66% N/A Foreign Currency Risk: The City only invests in USA and USA territories ~~ m U C OJ Y C ON m ~ L CY ~ ~ N N OJ N U ~ Y ~ y. r o C O O U ~ cf] d o7 ~ ^ i ~ I H ~_ C OJ ++ H 4J i ~ f0 's V i i I i i rv °a a' e r N CL o ~ ca co r r• O N O: fA kfl fA ~ O ~ a% C a; ~? tG M N c0 C l O N V lf: t~ ir, cG i ~ n c 1~ ~- N N cc r- co o v; cfl c~ v ~ r N r~ u: cr, c, cc .n oe m m o t= cr c ai v~ tG U CO tC N Q) C ~ M E O N 1L; CO 1~ N f~ 1~ N N N `~ Q7 A m r a N m ~ Q: C C C ~ ~ ~ o O ~ ~ N a~ y ~ r~ y LL r~ ~ ~ o v; « N 4 U 4. 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Proposed 9,1 14 Council approved delaying plat until May 2009 $ 348,750 $ 348,750 $ 24,000 Council approved final plat December 2008 $ 813,750 Pro'ects -Bud et _ 2009 2010 2011 2012 2013 Total FTR-01 (Millstream) $ - $ - $ - $ - $ _ $ _ PTR-02 (Northland) $ 7,500 $ 7,500 $ - $ - $ - $ 15,000 PTR-03 (Klinefelter) $ - $ - $ - $ _ $ _ $ _ PTR-04 (Wobegon) $ - $ - $ $ - $ _ $ _ PTR-05 (Memorial) $ - $ 2,000 $ - $ - $ $ 2,000 PTR-06 (Centennial) $ 25,000 $ 15,000 $ 15,000 $ - $ - $ 55,000 PTR-07 (Monument) $ 200 $ 10,200 $ 12,200 $ 200 $ 200 $ 23,000 PTR-08 (Hollow) $ - g - $ - $ - $ _ $ PTR-09 (Cloverdale) $ - $ - $ 10,000 $ 243,000 $ - $ 253,000 PTR-10 (East Park) $ - $ - $ - $ - $ $ _ PTR-10 (West Park) $ - $ - $ - $ - g $ - PTR-11 Trails $ - $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 40,000 Total $ 32,700 $ 44,700 $ 47,200 $ 253,200 $ 10,200 $ 388,000 Pro-ects -Actual 2009 PTR-01 (Millstream) $ - PTR-02 (Northland) $ - PTR-03 (Klinefelter) $ - PTR-04 (Wobegon) $ - PTR-05 (Memorial) $ - PTR-06 (Centennial) $ - PTR-07 (Monument) $ - PTR-08 (Hollow) $ - PTR-09 (Cloverdale) $ - PTR-10 (City Wide) $ - PTR-11 Rivers Ede $ - Total $ - Other 09 Exaenses: Wages $ - A-1 Toilets $ 225 09 Revenue: Interest $ 724 Park Dedic. $ - b0 G p' '~ u c .~ 2 ~ R ~J C a C ~ y O ~y O Uj N d O ap Uj N 'r' y ~ w OD F 0. 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