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HomeMy WebLinkAbout2017 Q4 Cash and Investment Report Attachment 2: December 31, 2017 Investment Report Memorandum To: Wally Bobkiewicz, City Manager From: Ashley King, Budget and Finance Manager / Interim CFO Andrew Villamin, Accounting Manager Subject: 4th Quarter 2017 - Cash and Investment Report Date: February 28, 2018 Attached please find the Cash and Investment report as of December 31, 2017. A comparison between the 201 7 and 2016 fourth quarter investment reports indicate a decrease in combined cash & investments of $8,946,990 from $60,403,382 to $51,456,392. The decrease was principally due to expenditures involving various city projects which were mostly funded by the issuance of bonds. Cash and investment changes from the previous period are summarized below: As of December 31, 2017, ledger balances showing the highest percentage of total deposits was held by First Bank and Trust at $20.5M or 39.9% of the total. PMA Financial is in custody of money market funds at approximately $16.8M, or 32.6%, and Certificates of Deposits at $6.7M or 13.0%. Illinois Funds was at $4.5M or 8.7% and IMET was at $1.0M or 2.0%. The allocation of Cash and Investments is in compliance with the City’s investment policy to ensure no financial institution should have greater than 50% of the city’s total deposits. If you have any questions on this report or would like to discuss in greater detail, please contact me by phone at (847) 859.7884 or by e-mail at aking@cityofevanston.org. City of Evanston Cash & Investments Bank Investment Investment Investment Description Type Bank Rate Amount Fund #Fund IL Funds MMA US Bank 1.189 1,731,308 100 General IL Funds MMA US Bank 1.189 14,955 175 General Assistance IL Funds MMA US Bank 1.189 878,023 200 MFT IL Funds MMA US Bank 1.189 655,571 205 E911 IL Funds MMA US Bank 1.189 369,294 250 Affordable Housing IL Funds MMA US Bank 1.189 - 300 Washington National IL Funds MMA US Bank 1.189 330,520 320 DS IL Funds MMA US Bank 1.189 - 330 Howard Ridge TIF IL Funds MMA US Bank 1.189 10,101 335 West Evanston TIF IL Funds MMA US Bank 1.189 21,411 415 Capital Improvements IL Funds MMA US Bank 1.189 221,414 420 Special Assessment IL Funds MMA US Bank 1.189 64,033 505 Parking IL Funds MMA US Bank 1.189 165,842 510 Water IL Funds MMA US Bank 1.189 1 515 Sewer US BANK Total 4,462,472 Money Market Fund MMA IMET 137,491 300 Washington National Money Market Fund MMA IMET 25,778 320 Debt Service Money Market Fund MMA IMET 3,954 330 Howard Ridge TIF Money Market Fund MMA IMET 14,498 335 West Evanston TIF Money Market Fund MMA IMET 389,020 415 Capital Improvements Money Market Fund MMA IMET 263,969 505 Special Assessment Money Market Fund MMA IMET 6,303 420 Parking Money Market Fund MMA IMET 178,925 510 Water IMET Total 1,019,938 Money Market Fund MMA PMA-SDA 1.150 1,502,618 200 MFT Money Market Fund MMA PMA-SDA 1.150 3,718,080 300 Washington National Money Market Fund MMA PMA-SDA 1.150 1,891,995 320 Debt Service Money Market Fund MMA PMA-SDA 1.150 498,453 335 West Evanston TIF Money Market Fund MMA PMA-SDA 1.150 4,251,294 415 Capital Improvements Money Market Fund MMA PMA-SDA 1.150 584,330 505 Parking Money Market Fund MMA PMA-SDA 1.150 3,296,942 510 Water Money Market Fund MMA PMA-SDA 1.150 1,010,717 515 Sewer PMA-SDA Total 16,754,430 Money Market Fund MMA PMA-CD 1.397-1.4 992,800 300 Washington National Money Market Fund MMA PMA-CD 1.176-1.4 2,981,092 415 Capital Improvements Money Market Fund MMA PMA-CD 1.2-1.501 1,985,400 505 Parking Money Market Fund MMA PMA-CD 1.060-1.250 248,400 510 Water Money Market Fund MMA PMA-CD 1.060-1.250 495,565 515 Sewer PMA-CD Total 6,703,257 Money Market Fund MMA PMA US. T. BILL 1.120 1,999,458 415 Debt Service PMA US.T. BILL Total 1,999,458 Grand Total 30,939,556 Cash 1st Bank Cash Cash 6,310,261 100 General Cash Cash 675,323 175 General Assistance Cash Cash 143,556 176 Human Services Cash Cash 1,084,761 180 Good Neighbor Cash Cash 1,646,606 185 Library Cash Cash 0 186 Library Debt Service Cash Cash 0 187 Library Capital Cash Cash 98,132 195 Neighbrhd Stablztn Cash Cash 0 205 E911 Cash Cash 0 210 SSD 4 Cash Cash 460,094 215 CDBG Cash Cash 258,944 220 CD Loan Cash Cash 170,109 235 Neighbrhd Improvemt Cash Cash 5,346 240 Home Cash Cash 915,578 250 Affordable Housing Cash Cash 0 300 Washington National TIF Cash Cash 0 320 Debt Cash Cash 277,465 330 Howard Ridge Cash Cash 0 335 West Evanston Cash Cash 0 340 Dempster-Dodge-TIF Cash Cash 61,342 345 Chicago-Main TIF Cash Cash 80,207 350 SSA 6 Cash Cash 3,454,916 415 Capital Improvements Cash Cash 1,400,000 416 Crown Construction Cash Cash 2,739,848 420 Special Assess Cash Cash 2,627,356 505 Parking Cash Cash 3,278,714 510 Water Cash Cash 959,296 515 Sewer Cash Cash 0 520 Solid Waste Cash Cash 187,728 600 Fleet Cash Cash 1,049,995 601 Equipment Replacemt Cash Cash 0 605 Insurance 27,885,577 Total Cash 27,885,577 Interfunds & negative cash (7,368,741) Net Cash 20,516,836 Total Investments & Cash 51,456,392 CASH / INVESTMENT Investments Cash Total GENERAL LEDGER mount %mount %mount % 1ST Bank 20,516,836 100.00%20,516,836 39.87% PMA-SDA 16,754,430 54.15%16,754,430 32.56% CD 6,703,257 21.67%6,703,257 13.03% US. T. BILL 1,999,458 6.46%1,999,458 3.89% IMET 1,019,938 3.30%1,019,938 1.98% IL Funds 4,462,472 14.42%4,462,472 8.67% Total 30,939,556 100.00% 20,516,836 100.00% 51,456,392 100.00% December 31, 2017 Fund #Fund Cash Investments Interfund Total 100 General 6,310,261 1,731,308 1,136,560 9,178,128 175 General Assistance 675,323 14,955 (45,368) 644,910 176 Health and Human Services 143,556 - 71,596 215,152 180 Good Neighbor 1,084,761 - (82,877) 1,001,884 185 Library 1,646,606 - (680,252) 966,354 186 Library Debt Service - - (8,705) *(8,705) 187 Library Capital Improvement FD - - 322,066 *322,066 195 Neighborhood Stabilization 98,132 - (3,163) 94,969 200 MFT - 2,380,641 (171,499) 2,209,142 205 E911 - 655,571 (763,440) *(107,869) 210 SSD4 - - (198,794) *(198,794) 215 CDBG 460,094 - (592,103) (132,009) 220 CD Loan 258,944 - 24,667 283,611 235 Neighborhood Improvement 170,109 - 62 170,171 240 Home 5,346 - 2,938 8,284 250 Affordable Housing 915,578 369,294 223,473 1,508,345 300 Washington National TIF - 4,848,371 (756,763) *4,091,608 320 Debt Service - 2,248,293 (2,037,040) *211,253 330 Howard Ridge 277,465 3,954 (5,027) 276,393 335 West Evanston - 523,052 (81,820) *441,232 340 Dempster-Dodge-TIF - - (6,009) *(6,009) 345 Chicago Main-TIF 61,342 - - 61,342 350 Special Service Area (SSA) #6 80,207 - (78,000) 2,207 415 Capital Improvements 3,454,916 9,642,276 (486,315) 12,610,877 416 Crown Construction 1,400,000 - (500,000) 900,000 420 Special Assessment 2,739,848 227,717 26,474 2,994,039 505 Parking 2,627,356 2,897,732 (702,020) 4,823,068 510 Water 3,278,714 3,890,110 (1,344,876) 5,823,948 515 Sewer 959,296 1,506,282 496,941 2,962,519 520 Solid Waste - - (1,172,588) *(1,172,588) 600 Fleet 187,728 - 132,318 320,046 601 Equipment Replacement 1,049,995 - 136,582 1,186,577 605 Insurance - - (225,759) *(225,759) 27,885,577 30,939,556 (7,368,741) 51,456,392 Includes negative cash balance reclassed to interfund liability. City of Evanston Cash & Investment Summary by Fund December 31, 2017 *