Agenda Item B.2
CONSENT CALENDAR
Meeting Date: September 20, 2022
TO: Mayor and Councilmembers
FROM: Luke Rioux, Finance Director
SUBJECT: Acceptance of the June 2022 Investment Transaction Report RECOMMENDATION:
Accept the investment transaction report for the month of June 2022.
BACKGROUND:
Transmitted herewith is the investment transaction report for the month of June 2022.
The City Treasurer continues to monitor idle cash balances with the help of the accountants in the Fina nce Department, transferring cash between the checking and money market accounts daily, or as needed to maximize interest earnings. On a quarterly basis, staff submits a comprehensive report on the City’s portfolio and related activity pursuant to the City’s Investment Policy.
DISCUSSION:
Investment Transaction Report
As of June 30, 2022, the City ’s investment portf olio totaled $82,371,536.22. The City’s weighted average yield in June was 0.786%.
Attachment 1 contains the Investment Transactio n Report, which inc ludes the Investment Activity and Interest Report, Summary of Cash and Investments, and Investment Portfolio detail as of June 30, 2022.
Benchmark Comparisons
Figure 1 shows a 2-year interest rat e trend chart which compares the Cit y’s portfolio yield by quarter, compared to its benchmarks, the Local Agency Invest ment Fund (LAIF), and the 1 and 2 Year US Treasury Notes. These benchmarks serve as indicators of the City ’s performance. Trends over time that substantial ly de viate f rom these benchmarks would warrant further analysis and review. 1 Figure 1
(Note: The most recent LAIF apportionment rate is displayed for benchmark purposes.)
As of June 30, 2022, LAIF’s apportionment rate was at 0.75%, 1 Year US Treasury yield was at 2.80% and the 2 Year US Treasury yield was at 2.92%, compared to the City’s portfolio yield at 0.786%. By the end of the quarter Treasury yields were higher across the maturity terms of the yield curve. Since the prior quarter the 1 Year US Treasury yield has increased from 1.63% to 2.80% increasing by 117 basis points and the 2 Year US Treasury yield has increased from 2.28% to 2.92% increasing by 64 basis points.
The LAIF daily rate is trending above 1.40% at the time of preparing this report.
It should be noted that on June 16, 2022 the Federal R eserve (Fed) raised the fed eral funds rate by .75% , which in turn influences Treasury yields to a range of 1.50% to
1.75%. Additionally, the Fed ended its bond -purchasing program , a lso known as Quantitative Ea sing, which resulted in accelerating the withdrawal of the monetary accommodation introduced during the pandemic. As a rea ction to the Fed sign aling its resolve to counter current high inflation, interest rates across the yield curve have moved sharply higher. I n the current interest rate environment, the City ’s interest earnings are forecasted to gradually increase.
At the time of preparing this report, the Fed raised the target fo r the fed funds rate by
0.75% from a range of 1 .50%-1.75% to 2.25% to 2.50% duri ng its July 26 -27, 2022 meeting. The Fed will meet again on September 21, 2022.
The pooled ca sh report is included as Attachment 2 . Balance Sheets for the Ge neral Fund and all Special Funds are included as well, as Attachment 3.
2 Investment Program Update
Since the start of the pandemic Finance staff has re-prioritized work efforts from further enhancing the City’s investment program to focus on other competing critical items, such as transitioning processes to function electronically and implementing the City’s financial software system. In addition, workload capacity was strained with changes in staff and vacancies . As st affing l evels begin to increase and workload capaci ty becomes available, staff will continue its work on the investment program to incorporate the other allowable investments into its overall portfolio. Staff anticipates this work effort to begin in FY 2022/23.
Section 115 Trust Update
Staff has processed the transfer of funds held in reserves t o the pension and OPEB Section 115 T rusts in FY 21/22 . Next steps with the Section 115 Trus ts will include reviewing and adoption of an ongoing fund ing st rategy and p olicy. Gi ven the current staff capacity, it is anticipated this work effort will start in October 2022.
FISCAL IMPACTS:
As of June 30, 2022, the investmen t portfolio is in complia nce with all State laws and the City’s Investm ent Pol icy. There are sufficient funds a vailable to meet the City’s expenditure requirements for the next six months.
Reviewed by: Approved by:
_____________________ _____________________
Kristine Schmidt Robert Nisbet
Assistant City Manager City Manager
ATTACHMENTS:
1. Investment Transaction Report for June 2022
2. Pooled Cash Report for the Quarter Ending June 30, 2022
3. Balance Sheets for the Quarter Ending June 30, 2022
3 ATTACHMENT 1
Investment Transaction Report June 2022
4 Attachment 1
INVESTMENT ACTIVITY INVESTMENT INCOME
PURCHASES OR DEPOSITS POOLED INVESTMENTS
6/1/2022 DISCOVER BK GREENWOOD DEL 245,000.00$ Interest Earned on Investments 89,192.26$ 6/2/2022 ALLY BK SANDY UT 249,000.00$ Total
Total 494,000.00$
SALES, MATURITIES, CALLS OR WITHDRAWALS
Total -$
ACTIVITY TOTAL 494,000.00$ INCOME TOTAL 89,192.26$ City of Goleta
Investment Activity and Interest Report
June 30, 2022
5 Attachment 1
ENDING BALANCE AS OF MAY 31, 2022
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 2,699,449.39$ 2,699,449.39$ 3.336% 0.000% 1 Money Market Accounts 21,787,190.28 21,787,190.28 26.923% 0.710% 1 (1) Local Agency Investment Funds 51,475,025.30 50,896,113.38 63.608% 0.320% 1 (2) Certificates of Deposit 4,460,000.00 4,315,655.96$ 5.511% 1.744% 1749 U.S. BANK (PARS) 503,500.00 473,115.76$ 0.622% 0.000% 1 Totals and Averages 80,925,164.97 80,171,524.77$ 100.000% 0.491% 97 Total Cash and Investments 80,925,164.97$
NET CASH AND INVESTMENT ACTIVITY FOR JUNE 2022
1,446,371.25$
ENDING BALANCE AS OF JUNE 30, 2022
Account Description
Book
Value
Market
Value
Percent of
Portfolio
Weighted Yield to
Maturity
Average
Days to
Maturity
Checking Accounts 1,807,890.07$ 1,807,890.07$ 2.195% 0.000% 1 Money Market Accounts (1) 23,557,784.44 23,557,784.44 28.599% 0.710% 1 Local Agency Investment Funds (2) 51,548,361.71 50,884,697.89 62.580% 0.750% 1 Certificates of Deposit 4,954,000.00 4,772,719.72 6.014% 1.885% 1757 U.S. BANK (PARS) 503,500.00 475,078.94 0.611% 0.000% 1 Totals and Averages 82,371,536.22$ 81,498,171.06$ 100.000% 0.786% 107 Total Cash and Investments 82,371,536.22$
Notes:
(1)
(2)
City of Goleta
Summary of Cash and Investments
June 30, 2022
Community West Bank serves as the City's primary banking institution. Interest earnings are guaranteed at a minimum rate 0.7098% per banking agreement for the money market account. The rate may be adjusted to match the higher of the Pooled Money Investment Account (PMIA) or quarterly Local Agency Investment Fund (LAIF) apportionment rate. All deposits held are required to be fully collateralized by State law. The City has a written collateralization agreement with Community West Bank to ensure the safety of public funds and utilizes an irrevocable letter of credit through the Federal Home Loan Bank of San Francisco.
For reporting purposes the LAIF yield displayed is the apportionment rate available at the time of preparing this report. The apportionment rate is the actual interest earned from LAIF and is based on the prior three-month average of the PMIA effective yield, net of administrative costs. As of FY 17/18 the quarterly apportionment rate includes interest earned on the CalPERS Supplemental Pension Payment loan pursuant to Government Code 20825 (c)(1) and in FY 18/19 interest earned on Wildfire Fund loan pursuant to Public Utility Code 3288 (a), which are not reflected in the PMIA monthly effective yield, due to the structure of the loan.
6 City of Goleta
Investment Portfolio
June 30, 2022
Attachment 1
PURCHASE MATURITY DAYS TO STATED YIELD AT FACE BOOK MARKET** DATE DATE MATURITY RATE 365 VALUE VALUE VALUE
CHECKING ACCOUNTS
COMMUNITY WEST BANK GENERAL CHKING ACCT - - 1 0 0.000% 1,202,775.49 1,202,775.49 1,202,775.49 COMMUNITY WEST BANK GENERAL REV ACCT 1 0 0.000% 356,675.85 356,675.85 356,675.85 COMMUNITY WEST BANK PAYROLL CHKING ACCT 1 0 0.000% - - - PERSHING - SAFE KEEPING ACCT 0 0.000% 248,438.73 248,438.73 248,438.73 Subtotal, Checking Accounts 0.000% 0.000% 1,807,890.07$ 1,807,890.07$ 1,807,890.07$
MONEY MARKET ACCOUNTS
COMMUNITY WEST BANK MMA - - 1 0.7098% 0.7098% 23,557,784.44 23,557,784.44 23,557,784.44 Subtotal, MMA Account 1 0.7098% 0.7098% 23,557,784.44$ 23,557,784.44$ 23,557,784.44$
LOCAL AGENCY INVESTMENT FUND
LOCAL AGENCY INVESTMENT FUND - - 1 0.750% 0.750% 51,548,361.71 51,548,361.71 50,884,697.89 Subtotal, LAIF 1 0.750% 0.750% 51,548,361.71$ 51,548,361.71$ 50,884,697.89$
CERTIFICATES OF DEPOSIT
SALLIE MAE BK SLT LAKE CITY UT 8/1/2019 7/31/2022 1,095 2.150% 2.150% $247,000.00 $247,000.00 247,076.57$ 7954503V5 MEDALLION BK UTAH 8/1/2019 7/31/2023 1,460 2.100% 2.100% $249,000.00 $249,000.00 246,813.78$ 58404DEV9 CAPITAL ONE NA 8/1/2019 7/30/2024 1,825 2.250% 2.250% $247,000.00 $247,000.00 241,711.73$ 14042RMU2 CAPITAL ONE BANK USA NA 8/1/2019 7/30/2024 1,825 2.250% 2.250% $247,000.00 $247,000.00 241,711.73$ 14042TBQ9 ENERBANK USA 8/1/2019 7/30/2024 1,825 2.150% 2.150% $247,000.00 $247,000.00 241,212.79$ 29278TKJ8 MORGAN STANLEY BANK NA 8/1/2019 7/30/2024 1,825 2.200% 2.200% $247,000.00 $247,000.00 241,454.85$ 61690UJX9 MORGAN STANLEY PVT BANK 8/1/2019 7/30/2024 1,825 2.200% 2.200% $247,000.00 $247,000.00 241,454.85$ 61760AS75 LIVE OAK BKG CO WILMINGTON NC 2/12/2020 8/12/2024 1,643 1.700% 1.700% $247,000.00 $247,000.00 238,873.70$ 538036HY3 WASHINGTON FEDERAL 8/1/2019 7/30/2024 1,825 2.050% 2.050% $249,000.00 $249,000.00 242,481.18$ 938828BJ8 WELLS FARGO BK N A SIOUX FALLS S D 1/29/2020 1/29/2025 1,827 1.950% 1.950% $247,000.00 $247,000.00 238,404.40$ 949763T30 RAYMOND JAMES BK NATL ASSN ST PETERSBURG2/18/2020 2/14/2025 1,823 1.750% 1.750% $247,000.00 $247,000.00 237,068.13$ 75472RBB6 ENCORE BK LITTLE ROCK ARK CTF DEP 3/25/2020 3/25/2025 1,826 1.150% 1.150% $249,000.00 $249,000.00 234,550.53$ 29260MAV7 POPPY BK SANTA ROSA CA CTF DEP 4/27/2020 3/27/2025 1,795 1.100% 1.100% $249,000.00 $249,000.00 234,191.97$ 73319FAK5 AMERICAN EXPRESS NATL BK BROKERED INTL CT 4/16/2020 3/31/2025 1,810 1.550% 1.550% $248,000.00 $248,000.00 236,180.32$ 02589AB68 PACIFIC ENTERPRISE BK IRVINE CA CTF DEP 4/30/2020 3/31/2025 1,796 1.150% 1.150% $249,000.00 $249,000.00 234,455.91$ 694231AC5 STATE BK INDIA NEW YORK NY CTF DEP 5/15/2020 4/29/2025 1,810 1.600% 1.600% $248,000.00 $248,000.00 236,133.20$ 856285TF8 ALLY BK SANDY UTAH CRF ACT/365 6/2/2022 6/2/2027 1,826 3.100% 3.100% $249,000.00 $249,000.00 246,719.16$ 02007GSH7 TOYOTA FINANCIAL SAVINGS BANK HEND NV 10/14/2021 10/14/2026 1,826 1.050% 1.050% $247,000.00 $247,000.00 224,206.84$ 89235MLU3 US BANK USA SALT LAKE CITY UT 10/27/2021 10/27/2026 1,826 1.050% 1.050% $249,000.00 $249,000.00 225,686.13$ 90348JV56 DISCOVER BK GREENWOOD DEL 6/1/2022 6/1/2027 1,826 3.200% 3.200% $245,000.00 $245,000.00 242,331.95$ 254673F76 Subtotal, Certificates of Deposit 1,757 1.885% 1.885% 4,954,000.00$ 4,954,000.00$ 4,772,719.72$
PUBLIC AGENCY RETIREMENT SERVICES (PARS)
OPEB - Moderate Index Plus 2/4/2022 1 0.000% 333,500.00$ 333,500.00$ 314,674.93$ PENSION - Moderate Index Plus 2/4/2022 1 0.000% 170,000.00$ 170,000.00$ 160,404.01$ Subtotal 1 0.000% 503,500.00$ 503,500.00$ 475,078.94$ Total 82,371,536.22$ 82,371,536.22$ 81,498,171.06$
Notes:
* Comments for Certificates of Deposit represent the CUSIP Number (Committee on Uniform Securities Identification Procedures). * *Market Value on Certificates of Deposit have been obtained from the City's safekeeping agent, Pershing LLC, a subsidiary of The Bank of New York Mellon Corporation. Market value disclosure is for informational purposes only.
City policy is to hold all investments to maturity; therefore, any unrealized gain or loss reflected between the book value and market value of an investment will not be realized. **Market Value on U.S. Bank, Trustee for PARS: Account balances are inclusive of Trust Administration, Trustee and Investment Management fees.
DESCRIPTION COMMENTS *
7 ATTACHMENT 2
Pooled Cash Report for the Quarter Ending June 30, 2022 8 TYLERHOST\SYSTEM Page 1 of 78.02.2022
Pooled Cash Report
City of Goleta, CA
For the Period Ending 6/30/2022
ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
CLAIM ON CASH
101-1010.000 Claim on Cash 38,252,099.70 528,262.80 38,780,362.50 102-1010.000 Claim on Cash 0.00 0.00 0.00
201-1010.000 Claim on Cash 2,118,698.77 55,236.08 2,173,934.85 202-1010.000 Claim on Cash 208,623.07 6,052.71 214,675.78 203-1010.000 Claim on Cash 1,140,429.93 58,585.39 1,199,015.32 205-1010.000 Claim on Cash 4,447,196.78 327,844.21 4,775,040.99 206-1010.000 Claim on Cash (537,481.05) (18,166.93) (555,647.98) 207-1010.000 Claim on Cash 0.00 0.00 0.00
208-1010.000 Claim on Cash 271,284.42 (71,144.65) 200,139.77 209-1010.000 Claim on Cash 159,467.47 (6,130.59) 153,336.88 210-1010.000 Claim on Cash 137,714.75 (3,316.45) 134,398.30 211-1010.000 Claim on Cash 1,435,007.19 34,779.58 1,469,786.77 212-1010.000 Claim on Cash 29,897.89 5.89 29,903.78
213-1010.000 Claim on Cash 61,850.38 (12,228.20) 49,622.18 214-1010.000 Claim on Cash 47,599.45 (17,339.32) 30,260.13 217-1010.000 Claim on Cash 0.00 0.00 0.00
220-1010.000 Claim on Cash 12,052,493.50 (20,958.16) 12,031,535.34 221-1010.000 Claim on Cash 8,686,847.02 (32,524.84) 8,654,322.18 222-1010.000 Claim on Cash 12,226.28 2.41 12,228.69
223-1010.000 Claim on Cash 222,806.36 43.86 222,850.22
224-1010.000 Claim on Cash 140,822.31 27.72 140,850.03
225-1010.000 Claim on Cash 1,261,830.46 248.38 1,262,078.84 226-1010.000 Claim on Cash 172,821.68 34.02 172,855.70
227-1010.000 Claim on Cash 0.00 0.00 0.00
228-1010.000 Claim on Cash 0.00 0.00 0.00
229-1010.000 Claim on Cash 3,423,320.79 (1,889.15) 3,421,431.64 230-1010.000 Claim on Cash 178,884.27 (7,715.68) 171,168.59 231-1010.000 Claim on Cash 615,163.38 0.00 615,163.38
232-1010.000 Claim on Cash (47,382.28) (44,370.40) (91,752.68) 233-1010.000 Claim on Cash (131,410.32) 128,209.73 (3,200.59) 234-1010.000 Claim on Cash 534,064.98 105.13 534,170.11 235-1010.000 Claim on Cash 221,263.17 43.55 221,306.72
236-1010.000 Claim on Cash 42,817.03 396.26 43,213.29
237-1010.000 Claim on Cash (60,778.05) 0.00 (60,778.05) 238-1010.000 Claim on Cash 0.00 0.00 0.00
301-1010.000 Claim on Cash 0.00 0.00 0.00
302-1010.000 Claim on Cash 3,003.11 1,708.00 4,711.11
303-1010.000 Claim on Cash 0.00 0.00 0.00
304-1010.000 Claim on Cash 39,333.60 46,605.00 85,938.60 305-1010.000 Claim on Cash (415,736.17) 0.00 (415,736.17) 306-1010.000 Claim on Cash (122,356.41) 0.00 (122,356.41) 307-1010.000 Claim on Cash 0.00 0.00 0.00
308-1010.000 Claim on Cash (4,309.08) 0.00 (4,309.08)
309-1010.000 Claim on Cash 0.00 0.00 0.00
310-1010.000 Claim on Cash 0.00 0.00 0.00
311-1010.000 Claim on Cash 10,408.71 (403.52) 10,005.19 312-1010.000 Claim on Cash 0.00 0.00 0.00
313-1010.000 Claim on Cash 0.00 0.00 0.00
314-1010.000 Claim on Cash 0.00 0.00 0.00
315-1010.000 Claim on Cash 0.00 0.00 0.00
317-1010.000 Claim on Cash (49,404.49) 0.00 (49,404.49) 318-1010.000 Claim on Cash (14,755.20) 0.00 (14,755.20) 319-1010.000 Claim on Cash (85,383.75) (947.50) (86,331.25) 9 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 2 of 78.02.2022
320-1010.000 Claim on Cash 14,231.00 0.00 14,231.00
321-1010.000 Claim on Cash (243,635.25) 0.00 (243,635.25) 322-1010.000 Claim on Cash (450,808.18) (22,131.44) (472,939.62) 323-1010.000 Claim on Cash 52,958.00 (23,188.00) 29,770.00 324-1010.000 Claim on Cash (107,790.00) 0.00 (107,790.00) 325-1010.000 Claim on Cash 60,153.90 (5,691.83) 54,462.07 401-1010.000 Claim on Cash (249,491.92) (168.18) (249,660.10) 402-1010.000 Claim on Cash (85,472.26) 31,995.70 (53,476.56) 403-1010.000 Claim on Cash 0.00 0.00 0.00
404-1010.000 Claim on Cash 0.00 0.00 0.00
405-1010.000 Claim on Cash 0.00 0.00 0.00
406-1010.000 Claim on Cash 0.00 0.00 0.00
407-1010.000 Claim on Cash 0.00 0.00 0.00
408-1010.000 Claim on Cash 0.00 0.00 0.00
409-1010.000 Claim on Cash (4,537.01) 0.00 (4,537.01)
410-1010.000 Claim on Cash 0.00 0.00 0.00
411-1010.000 ClaIm on Cash 0.00 0.00 0.00
412-1010.000 Claim on Cash 0.00 0.00 0.00
413-1010.000 Claim on Cash 0.00 0.00 0.00
414-1010.000 Claim on Cash 0.00 0.00 0.00
415-1010.000 Claim on Cash 0.00 0.00 0.00
416-1010.000 Claim on Cash 0.00 0.00 0.00
417-1010.000 Claim on Cash (9,134.99) 0.00 (9,134.99)
418-1010.000 Claim on Cash 0.00 0.00 0.00
419-1010.000 Claim on Cash 0.00 0.00 0.00
420-1010.000 Claim on Cash 58,107.00 0.00 58,107.00
421-1010.000 Claim on Cash (5,559.91) 0.00 (5,559.91)
422-1010.000 Claim on Cash 0.00 0.00 0.00
423-1010.000 Claim on Cash 2,966,995.00 0.00 2,966,995.00 501-1010.000 Claim on Cash 744,811.78 (36,852.12) 707,959.66 502-1010.000 Claim on Cash 219,579.02 (23,049.88) 196,529.14 503-1010.000 Claim on Cash 163,139.31 32.11 163,171.42
504-1010.000 Claim on Cash 29,203.35 585.86 29,789.21
605-1010.000 Claim on Cash 983,031.29 370,444.37 1,353,475.66 606-1010.000 Claim on Cash 0.00 0.00 0.00
607-1010.000 Claim on Cash 0.00 0.00 0.00
608-1010.000 Claim on Cash 0.00 0.00 0.00
701-1010.000 Claim on Cash 150,207.49 29.57 150,237.06
702-1010.000 Claim on Cash 0.00 0.00 0.00
703-1010.000 Claim on Cash 0.00 0.00 0.00
801-1010.000 Claim on Cash 389,984.21 188,701.97 578,686.18 79,134,951.48 1,431,763.46 80,566,714.94TOTAL CLAIM ON CASH
CASH IN BANK
Cash in Bank
999-1010.000 Cash 0.00 0.00 0.00
999-1011.000 Payroll Cash 0.00 0.00 0.00
999-1012.000 Community West Cash Account 13,249.29 (43,243.69) (29,994.40) 999-1013.000 CWB Revenue Cash Account 661,504.81 (298,163.59) 363,341.22 999-1080.000 LAIF 51,475,025.30 0.00 51,475,025.30
999-1082.000 Money Market-Community West 21,787,190.28 1,770,594.16 23,557,784.44 999-1083.000 Pershing C.D. 4,460,000.00 494,000.00 4,954,000.00 999-1083.001 Pershing Sweep Cash Account 737,981.80 (491,423.42) 246,558.38 999-1083.002 Pershing Investment-Unrealized Gain/Loss 0.00 0.00 0.00 TOTAL: Cash in Bank 79,134,951.48 1,431,763.46 80,566,714.94 79,134,951.48 1,431,763.46 80,566,714.94TOTAL CASH IN BANK
DUE TO OTHER FUNDS
Due to Other Funds 79,134,951.48 1,431,763.46 80,566,714.94999-2070.000 10 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 3 of 78.02.2022
79,134,951.48 1,431,763.46 80,566,714.94TOTAL DUE TO OTHER FUNDS 80,566,714.94
80,566,714.94 80,566,714.94
Claim on Cash
Cash in Bank Due To Other Funds
Difference 0.00
80,566,714.94
0.00 80,566,714.94
80,566,714.94
0.00 Due To Other Funds
Difference Difference
Claim on Cash Cash in Bank
11 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 4 of 78.02.2022
ACCOUNTS PAYABLE PENDING
Accounts Payable 0.00 1,717,172.18 1,717,172.18101-2020.000 Accounts Payable 0.00 0.00 0.00102-2020.000
Accounts Payable 0.00 248,722.58 248,722.58201-2020.000 Accounts Payable 0.00 0.00 0.00202-2020.000
Accounts Payable 0.00 226,111.43 226,111.43203-2020.000 Accounts Payable 0.00 106,845.66 106,845.66205-2020.000 Accounts Payable 0.00 23,807.25 23,807.25206-2020.000
Accounts Payable 0.00 0.00 0.00207-2020.000
Accounts Payable 0.00 11,734.68 11,734.68208-2020.000
Accounts Payable 0.00 2,016.72 2,016.72209-2020.000
Accounts Payable 0.00 1,281.55 1,281.55210-2020.000
Accounts Payable 0.00 16,683.92 16,683.92211-2020.000
Accounts Payable 0.00 0.00 0.00212-2020.000
Accounts Payable 0.00 0.00 0.00213-2020.000
Accounts Payable 0.00 0.00 0.00214-2020.000
Accounts Payable 0.00 13,353.63 13,353.63220-2020.000
Accounts Payable 0.00 107,372.52 107,372.52221-2020.000 Accounts Payable 0.00 0.00 0.00222-2020.000
Accounts Payable 0.00 0.00 0.00223-2020.000
Accounts Payable 0.00 0.00 0.00224-2020.000
Accounts Payable 0.00 0.00 0.00225-2020.000
Accounts Payable 0.00 0.00 0.00226-2020.000
Accounts Payable 0.00 0.00 0.00227-2020.000
Accounts Payable 0.00 0.00 0.00228-2020.000
Accounts Payable 0.00 1,040.00 1,040.00229-2020.000
Accounts Payable 0.00 9,222.80 9,222.80230-2020.000
Accounts Payable 0.00 0.00 0.00231-2020.000
Accounts Payable 0.00 0.00 0.00232-2020.000
Accounts Payable 0.00 0.00 0.00233-2020.000
Accounts Payable 0.00 0.00 0.00234-2020.000
Accounts Payable 0.00 0.00 0.00235-2020.000
Accounts Payable 0.00 0.00 0.00236-2020.000
Accounts Payable 0.00 0.00 0.00237-2020.000
Accounts Payable 0.00 0.00 0.00238-2020.000
Accounts Payable 0.00 0.00 0.00301-2020.000
Accounts Payable 0.00 0.00 0.00302-2020.000
Accounts Payable 0.00 0.00 0.00303-2020.000
Accounts Payable 0.00 0.00 0.00304-2020.000
Accounts Payable 0.00 0.00 0.00305-2020.000
Accounts Payable 0.00 45,222.29 45,222.29306-2020.000
Accounts Payable 0.00 0.00 0.00307-2020.000
Accounts Payable 0.00 0.00 0.00308-2020.000
Accounts Payable 0.00 0.00 0.00309-2020.000
Accounts Payable 0.00 0.00 0.00310-2020.000
Accounts Payable 0.00 0.00 0.00311-2020.000
Accounts Payable 0.00 0.00 0.00312-2020.000
Accounts Payable 0.00 0.00 0.00313-2020.000
Accounts Payable 0.00 0.00 0.00314-2020.000
Accounts Payable 0.00 0.00 0.00315-2020.000
Accounts Payable 0.00 0.00 0.00317-2020.000
Accounts Payable 0.00 0.00 0.00318-2020.000
Accounts Payable 0.00 19,425.00 19,425.00319-2020.000
Accounts Payable 0.00 0.00 0.00320-2020.000
Accounts Payable 0.00 9,256.00 9,256.00321-2020.000
Accounts Payable 0.00 90,886.10 90,886.10322-2020.000
Accounts Payable 0.00 0.00 0.00323-2020.000
Accounts Payable 0.00 0.00 0.00324-2020.000
Accounts Payable 0.00 23.84 23.84325-2020.000
Accounts Payable 0.00 0.00 0.00401-2020.000
Accounts Payable 0.00 55,649.98 55,649.98402-2020.000
12 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 5 of 78.02.2022
Accounts Payable 0.00 0.00 0.00403-2020.000
Accounts Payable 0.00 0.00 0.00404-2020.000
Accounts Payable 0.00 0.00 0.00405-2020.000
Accounts Payable 0.00 0.00 0.00406-2020.000
Accounts Payable 0.00 0.00 0.00407-2020.000
Accounts Payable 0.00 0.00 0.00408-2020.000
Accounts Payable 0.00 0.00 0.00409-2020.000
Accounts Payable 0.00 0.00 0.00410-2020.000
Accounts Payable 0.00 0.00 0.00411-2020.000
Accounts Payable 0.00 0.00 0.00412-2020.000
Accounts Payable 0.00 0.00 0.00413-2020.000
Accounts Payable 0.00 0.00 0.00414-2020.000
Accounts Payable 0.00 0.00 0.00415-2020.000
Accounts Payable 0.00 0.00 0.00416-2020.000
Accounts Payable 0.00 0.00 0.00417-2020.000
Accounts Payable 0.00 0.00 0.00418-2020.000
Accounts Payable 0.00 0.00 0.00419-2020.000
Accounts Payable 0.00 0.00 0.00420-2020.000
Accounts Payable 0.00 0.00 0.00421-2020.000
Accounts Payable 0.00 0.00 0.00422-2020.000
Accounts Payable 0.00 0.00 0.00423-2020.000
Accounts Payable 0.00 3,035.05 3,035.05501-2020.000
Accounts Payable 0.00 3,937.54 3,937.54502-2020.000
Accounts Payable 0.00 0.00 0.00503-2020.000
Accounts Payable 0.00 0.00 0.00504-2020.000
Accounts Payable 0.00 0.00 0.00605-2020.000
Accounts Payable 0.00 0.00 0.00606-2020.000
Accounts Payable 0.00 0.00 0.00607-2020.000
Accounts Payable 0.00 0.00 0.00608-2020.000
Accounts Payable 0.00 0.00 0.00701-2020.000
Accounts Payable 0.00 0.00 0.00702-2020.000
Accounts Payable 0.00 0.00 0.00703-2020.000
Accounts Payable 0.00 6,586.48 6,586.48801-2020.000
0.00TOTAL ACCOUNTS PAYABLE PENDING 2,719,387.20 2,719,387.20
DUE FROM OTHER FUNDS
Due from General Fund 0.00 (1,717,172.18) (1,717,172.18)999-1310.101 Due from General Fund Reserves 0.00 0.00 0.00999-1310.102 Due from Vehicle Replace 0.00 0.00 0.00999-1310.198
Due from City Debt Service Fnd 0.00 0.00 0.00999-1310.199 Due from Gas Tax 0.00 (248,722.58) (248,722.58)999-1310.201 Due from Transportation 0.00 0.00 0.00999-1310.202
Due from Road Maint Rehab Acct 0.00 (226,111.43) (226,111.43)999-1310.203 Due from Measure D 0.00 (106,845.66) (106,845.66)999-1310.205 Due from Measure A - Other 0.00 (23,807.25) (23,807.25)999-1310.206 Due from Meas A SBCAG Light Ra 0.00 0.00 0.00999-1310.207 Due from County Per Capita 0.00 (11,734.68) (11,734.68)999-1310.208 Due from County Per Capita 0.00 (2,016.72) (2,016.72)999-1310.209 Due from County Per Capita 0.00 (1,281.55) (1,281.55)999-1310.210 Due from Solid Waste Fund 0.00 (16,683.92) (16,683.92)999-1310.211 Due from Pub. Safety Donations 0.00 0.00 0.00999-1310.212 Due from Buellton Library 0.00 0.00 0.00999-1310.213
Due from Solvang Library 0.00 0.00 0.00999-1310.214
Due from Goleta Community Center 0.00 0.00 0.00999-1310.217 Due from GTIP 0.00 (13,353.63) (13,353.63)999-1310.220
Due from Park Development Fees 0.00 (107,372.52) (107,372.52)999-1310.221 Due from Devel. Impact Fees 0.00 0.00 0.00999-1310.222
Due from Library Facilities DI 0.00 0.00 0.00999-1310.223 Due from Sherrif Faciliteis DI 0.00 0.00 0.00999-1310.224 Due from Housing In-Lieu Fund 0.00 0.00 0.00999-1310.225 Due from Environmental Program 0.00 0.00 0.00999-1310.226 13 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 6 of 78.02.2022
Due from Mangement Habitat 0.00 0.00 0.00999-1310.227
Due from Housing In-Lieu-RDA 0.00 0.00 0.00999-1310.228 Due from Fire DIF Fund 0.00 (1,040.00) (1,040.00)999-1310.229 Due from LRDP 0.00 (9,222.80) (9,222.80)999-1310.230
Due from Developer Agreement 0.00 0.00 0.00999-1310.231 Due from County Fire DIF 0.00 0.00 0.00999-1310.232
Due from OBF - SCE 0.00 0.00 0.00999-1310.233
Due from Storm Drain DIF 0.00 0.00 0.00999-1310.234
Due from Bicycle & Ped DIF 0.00 0.00 0.00999-1310.235
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.236 Due from Local Grants 0.00 0.00 0.00999-1310.237
Due from Non-Residential Affordable Housing DIF 0.00 0.00 0.00999-1310.238 Due From Citywide CIP Fund 0.00 0.00 0.00999-1310.247
Due from State Park Fund 0.00 0.00 0.00999-1310.301
Due from Public Safety 0.00 0.00 0.00999-1310.302
Due from OTS Grant 0.00 0.00 0.00999-1310.303
Due from Solid Waste Grant 0.00 0.00 0.00999-1310.304
Due from RSTP - State Grant 0.00 0.00 0.00999-1310.305
Due from LSTP 0.00 (45,222.29) (45,222.29)999-1310.306
Due from Environmental Justice 0.00 0.00 0.00999-1310.307 Due from STIP 0.00 0.00 0.00999-1310.308
Due from LSR - STATE GRANT 0.00 0.00 0.00999-1310.309
Due From Cal Fire Grant 0.00 0.00 0.00999-1310.310
Due from Other Funds Misc. Grt 0.00 0.00 0.00999-1310.311 Due from Other Funds SLPP 0.00 0.00 0.00999-1310.312
Due From Other Prop84 0.00 0.00 0.00999-1310.313
Due from Strategic Growh Counc 0.00 0.00 0.00999-1310.314 Due from State Water Grant 0.00 0.00 0.00999-1310.315
Due from SSARP Grant 0.00 0.00 0.00999-1310.317
Due from ATP-State 0.00 0.00 0.00999-1310.318
Due from Housing&Community Dev 0.00 (19,425.00) (19,425.00)999-1310.319 Due from Cal-OES 0.00 0.00 0.00999-1310.320
Due from TIRCP 0.00 (9,256.00) (9,256.00)999-1310.321
Due from MBHMP 0.00 (90,886.10) (90,886.10)999-1310.322 Due from CALOES 0.00 0.00 0.00999-1310.323
Due from Planning Grants Program PGP 0.00 0.00 0.00999-1310.324 Due from Isla Vista Grant 0.00 (23.84) (23.84)999-1310.325 Due from ISTEA 0.00 0.00 0.00999-1310.401
Due from CDBG 0.00 (55,649.98) (55,649.98)999-1310.402
Due from Capital Improvement 0.00 0.00 0.00999-1310.403 Due from STIP 0.00 0.00 0.00999-1310.404
Due from LSTP 0.00 0.00 0.00999-1310.405
Due from RSTP-Fed Grant 0.00 0.00 0.00999-1310.406
Due from TCSP 0.00 0.00 0.00999-1310.407
Due from EPA Grant 0.00 0.00 0.00999-1310.408
Due from Public Safety Fund 0.00 0.00 0.00999-1310.409
Due from STE 0.00 0.00 0.00999-1310.410
Due from FEMA 0.00 0.00 0.00999-1310.411
Due from Winter Storm Prep 0.00 0.00 0.00999-1310.412
Due from 0.00 0.00 0.00999-1310.413
DUE FROM EECBG 0.00 0.00 0.00999-1310.414
Due from Fish Restoration 0.00 0.00 0.00999-1310.415
Due from BPMP 0.00 0.00 0.00999-1310.416
Due from HSIP 0.00 0.00 0.00999-1310.417
Due from ATP-Federal 0.00 0.00 0.00999-1310.418
Due from TIGER 0.00 0.00 0.00999-1310.419
Due from FHWA - FEBA Reimb 0.00 0.00 0.00999-1310.420
Due from HMGP Hazard Mit Grant 0.00 0.00 0.00999-1310.421 Due from CARES 0.00 0.00 0.00999-1310.422
Due From State & Local Fiscal Recovery Fund 0.00 0.00 0.00999-1310.423 Due from Library Fund 0.00 (3,035.05) (3,035.05)999-1310.501 14 ACCOUNT # ACCOUNT NAME
BEGINNING
BALANCE
CURRENT
ACTIVITY
CURRENT
BALANCE
TYLERHOST\SYSTEM Page 7 of 78.02.2022
Due from St Light Assessmnt 0.00 (3,937.54) (3,937.54)999-1310.502 Due from PEG 0.00 0.00 0.00999-1310.503
Due from CASp 0.00 0.00 0.00999-1310.504
Due from RDA Project 0.00 0.00 0.00999-1310.601
Due from RDA Housing 0.00 0.00 0.00999-1310.602
Due from RDA Debt Service 0.00 0.00 0.00999-1310.603
Due from RDA Bond Proceeds 0.00 0.00 0.00999-1310.604
Due from RDA Successor Agency 0.00 0.00 0.00999-1310.605 Due from LMI Successor Agency 0.00 0.00 0.00999-1310.606 DUE FROM SUCCESSOR DBT SVC 0.00 0.00 0.00999-1310.607
Due from IBank 0.00 0.00 0.00999-1310.608
Due from Comstock Plover Endow 0.00 0.00 0.00999-1310.701 Due from Section 115 Trust - Pension 0.00 0.00 0.00999-1310.702 Due from Section 115 Trust - OPEB 0.00 0.00 0.00999-1310.703 Due from Developer Deposit Fund 0.00 (6,586.48) (6,586.48)999-1310.801 TOTAL DUE FROM OTHER FUNDS 0.00 (2,719,387.20) (2,719,387.20)
ACCOUNTS PAYABLE
Accounts Payable-Control 0.00 2,719,387.20 2,719,387.20999-2020.000 TOTAL ACCOUNTS PAYABLE 0.00 2,719,387.20 2,719,387.20
2,719,387.20
2,719,387.20 2,719,387.20
AP Pending
Due From Other Funds Accounts Payable
Difference 0.00 0.00
2,719,387.20
2,719,387.20
0.00 Accounts Payable
Difference Difference
AP Pending 2,719,387.20 Due From Other Funds
15 ATTACHMENT 3
Balance Sheets for the Quarter Ending June 30,
202
2 16
City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
General Fund Gas Tax Measure A
101 201 205
ASSETS
Cash & Investments
Claim on Cash 38,780,363 2,173,935 4,775,041 Petty Cash 1,150 - - Bond Discount - - - Cash with Fiscal Agent - - - Investments - - - Unrealized Gain/Loss on Investmen - - - Receivables - - - Accounts 1,319,155 60,938 -
RDA Settlement Receivable - - - Interest 36,604 2,128 4,155 Prepaid Expenditures - - - Security Deposit - - - Deposit - Earnest Money - - - Deposit - State Condemnation - - - Prepaid Items (Expenditures) 76,176 - - Prepaid Bond Insurance Premium - - - Deferred Loss on Refunding - - - TOTAL ASSETS 40,213,447 - 2,237,001 - 4,779,196
LIABILITIES
Accounts Payable 1,717,172 248,723 106,846 Accrued Salaries & Benefits 363,980 - - Retentions Payable 34,053 13,091 12,179 Accrued Expenses - - - Deferred Revenue 32,706 - - Interest Payable - - - Bond Payable - - - Bond Premium 735,728 - - Deferred Loss on Refunding - - - Deposit - Miscellaneous - - - Developer Deposit Payable - - - TOTAL LIABILITIES 2,883,639 261,813 119,025
FUND BALANCES
Non-spendable 74,711 - - Committed 11,065,624 - -
Assigned 503,500 - -
Unassigned Fund Balance 25,685,974 - - Fund Balance (Other Funds) - 1,975,188 4,660,172 TOTAL FUND BALANCE 37,329,808 1,975,188 4,660,172
TOTAL LIABILITIES &
FUND BALANCE 40,213,447 2,237,001 4,779,196 17 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
County Per
Capita - Goleta
County Per
Capita -
Buellton
County Per
Capita -
Solvang
208 209 210
200,140 153,337 134,398
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
246 146 127
276 282 282
- - -
- - -
- - -
- - -
- - -
- - -
- 200,662 - 153,765 - 134,807 11,735 2,017 1,282
22,848 - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
34,583 2,017 1,282
- - -
- - -
- - -
- - -
166,079 151,748 133,526
166,079 151,748 133,526
200,662 153,765 134,807
18 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Solid Waste GTIP Parks DIF
211 220 221
1,469,787 12,031,535 8,654,322
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
1,314 11,055 7,965
- - -
- - -
- - -
- 2,500,000 -
- 6,156 -
- - -
- - -
- 1,471,101 - 14,548,746 - 8,662,287 16,684 13,354 107,373
9,977 - -
- - 24,784
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
26,661 13,354 132,156
- - -
- - -
- - -
- - -
1,444,440 14,535,393 8,530,131
1,444,440 14,535,393 8,530,131
1,471,101 14,548,746 8,662,287
19 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Public Facilities
DIF Library DIF Sheriff
Facilities DIF
222 223 224
12,229 222,850 140,850
- - -
- - -
- - -
- - -
1,477 - -
- - -
- - -
- - -
86 206 129
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 13,791 - 223,056 - 140,979 - - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
13,791 223,056 140,979
13,791 223,056 140,979
13,791 223,056 140,979
20 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Housing in Lieu Fire DIF
Long Range
Development
Plan (LRDP)
225 229 230
1,262,079 3,421,432 171,169
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
1,158 3,140 162
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 1,263,236 - 3,424,572 - 171,330 - 1,040 9,223
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 1,040 9,223
- - -
- - -
- - -
- - -
1,263,236 3,423,532 162,108
1,263,236 3,423,532 162,108
1,263,236 3,424,572 171,330
21 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
Developer
Agreements County Fire DIF RSTP State
Grant
231 232 305
615,163 (91,753) (415,736)
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- 615,163 - (91,753) - (415,736) - - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
615,163 (91,753) (415,736)
615,163 (91,753) (415,736)
615,163 (91,753) (415,736)
22 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
STIP HBP CDBG
308 401 402
(4,309) (249,660) (53,477)
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 567
- - -
- - -
- - -
- - -
- - -
- - -
- (4,309) - (249,660) - (52,910) - - 55,650
- - -
- - -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - 55,650
- - -
- - -
- - -
- - -
(4,309) (249,660) (108,560)
(4,309) (249,660) (108,560)
(4,309) (249,660) (52,910)
23 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
RDA Successor-
NonHousing Other Funds TOTAL FUNDS
605 *
1,353,476 5,809,545 80,566,715
- 228 1,378 - - -
1,121 - 1,121
- 503,500 503,500
- 5,710 7,187
- - -
- (1,510,938) (130,845) 3,103,764 - 3,103,764 1,087 3,629 73,336 - 705 2,111 - - -
- - -
- - 2,500,000 - - 82,332 59,878 - 59,878
624,354 - 624,354
- 5,143,680 - 4,812,378 87,394,831 - 428,291 2,719,387 - 32,387 429,191 - 21,946 106,053 - - -
538,425 3,053,600 3,624,731
101,708 - 101,708
- - -
- (79,496) 656,232 11,310,000 - 11,310,000
1,385,588 - 1,385,588 - 831,067 831,067
13,335,721 4,287,795 21,163,957
- - 74,711 - - 11,065,624 - - 503,500 - - 25,685,974 (8,192,041) 524,583 28,901,065
(8,192,041) 524,583 66,230,874
5,143,680 4,812,378 87,394,831
24 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
*Other Funds Include:
202 Transportation
203 RMRA
206 Measure A- Other
212 Public Safety Donations
217 Community Center
226 Environmental Programs
233 OBF - SCE
236 Misc Grans Library
237 Local Grants
301 State Park Grant
302 COPS - Public Safety Grant
304 Solid Waste - Recycling Grant
306 LSTP
311 Misc. Grant
314 SCG
317 SSARP Grant
318 ATP (State)
319 Housing and Community Developme
320 Cal OES
25 City of Goleta
Balance Sheet (Unaudited)
For the Quarter Ending June 30, 2022
Attachment 3
ASSETS
Cash & Investments
Claim on Cash
Petty Cash
Bond Discount
Cash with Fiscal Agent
Investments
Unrealized Gain/Loss on Invest
Receivables
Accounts
RDA Settlement Receivable
Interest
Prepaid Expenditures
Security Deposit
Deposit - Earnest Money
Deposit - State Condemnation
Prepaid Items (Expenditures)
Prepaid Bond Insurance Premium
Deferred Loss on Refunding
TOTAL ASSETS
LIABILITIES
Accounts Payable
Accrued Salaries & Benefits
Retentions Payable
Accrued Expenses
Deferred Revenue
Interest Payable
Bond Payable
Bond Premium
Deferred Loss on Refunding
Deposit - Miscellaneous
Developer Deposit Payable
TOTAL LIABILITIES
FUND BALANCES
Non-spendable
Committed
Assigned
Unassigned Fund Balance
Fund Balance (Other Funds)
TOTAL FUND BALANCE
TOTAL LIABILITIES &
FUND BALANCE
321 TIRCP
409 OTS Public afety Fund
417 Highway Safety Improvement Program
419 TIGER
420 FHWA - FEMA Reimb
421 HMGP - Hazard Mit Grant
423 ARPA
501 Library Services
502 Street Lighting
503 PEG
504 CASp Cert & Training
701 Plover Endowment
702 CASp Cert & Training
703 Plover Endowment
801 Developer Deposits
806 iBank
nt
26