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HomeMy WebLinkAboutAgenda_GTEU_06.16.2022Notice of Meeting for the Georgetown Electric Utility B oard of the City of Georgetown June 16, 2022 at 4:00 P M at Community Room at Georgetown City Hall, 808 Martin Luther K ing Jr. St., Georgetown T X 78626 T he C ity of G eorgetown is committed to compliance with the Americans with Disabilities Act (ADA). If you require as s is tance in partic ipating at a public meeting due to a disability, as defined under the ADA, reas onable as s is tance, adaptations , or ac commodations will be provided upon request. P leas e c ontact the C ity S ec retary's O ffic e, at leas t three (3) days prior to the sc heduled meeting date, at (512) 930-3652 or C ity Hall at 808 Martin Luther King Jr. S treet, G eorgetown, T X 78626 for additional information; T T Y users route through R elay Texas at 711. The Geor getown E le ctr ic U tility A dvisory B oard is now me eting in per son. A quor um of the B oard will be in attendance at the C ommunity Room at Geor getown City H all, 808 M artin L uther K ing J r. S t., Ge orge town TX 78626 It is possible that one or mor e board me mber s may attend via video Confe re nc e using the Zoom clie nt. Regular Session (T his R egular S es s ion may, at any time, be rec es s ed to c onvene an Exec utive S es s ion for any purpose authorized by the O pen Meetings Act, Texas G overnment C ode 551.) A C all to O rder- R obert C as e; Board C harman B Introduc tion of Visitors - R obert C ase; Board C hairman C P ublic Wis hing to Address the Board- R obert C ase; Board C hairman D R eview and Approval of Minutes from 05/19/2022 Meeting- Kres s C arson; Board Liais on E G eneral Manager's Monthly R eport- Daniel Bethapudi; G eneral Manager of Electric Utility F C ons ideration and possible recommendation to approve an amendment to an agreement with NewG en S trategies and S olutions , LLC to extend the term of c urrent s ervic es for a C ost of S ervic e S tudy by six months , in an amount not to exceed $35,615.00 - Daniel Bethapudi; G eneral Manager of Electric Utility E xecutiv e Session In c omplianc e with the O pen Meetings Ac t, C hapter 551, G overnment C ode, Vernon's Texas C odes, Annotated, the items listed below will be dis cus s ed in c los ed session and are s ubjec t to action in the regular s es s ion. G S ec . 551.086 C ompetitive Matters P urchased P ower R eview S ec . 551.089 Deliberation R egarding S ec urity Devic es or S ecurity Audits C yber S ecurity U pdate Page 1 of 150 Adjournment Ce rtificate of Posting I, R obyn Densmore, C ity S ecretary for the C ity of G eorgetown, Texas, do hereby c ertify that this Notic e of Meeting was posted at C ity Hall, 808 Martin Luther King Jr. S treet, G eorgetown, T X 78626, a plac e readily acc es s ible to the general public as required by law, on the _____ day of _________________, 2022, at __________, and remained s o posted for at leas t 72 c ontinuous hours prec eding the s cheduled time of said meeting. __________________________________ R obyn Dens more, C ity S ec retary Page 2 of 150 City of Georgetown, Texas Electric Utility Board June 16, 2022 S UB J E C T: R eview and Approval of Minutes from 05/19/2022 Meeting- Kress C ars on; Board Liaison IT E M S UMMARY: F IN AN C IAL IMPAC T: N/A S UB MIT T E D B Y: Kres s C arson- Board Liasion AT TAC H ME N T S: Description Type 05/19 Minutes Cover Memo Page 3 of 150 Minutes of the Meeting for the Georgetown Electric Utility Board Thursday, April 21st at 4:00 PM at the Hewlett Room at Georgetown Public Library, 402 W. 8th St. Georgetown, TX 78626 Board Members Present: Robert Case - Chairman, Ben Butler, and Mike Triggs Board Members Absent: Rick Woodruff and Sam Jones Staff Present: Daniel Potter, Daniel McReynolds, Mike Westbrook, Mark Palmer, Cindy Pospisil, Leticia Zavala, Kress Carson, Jennifer Flor, Laurie Brewer, David Morgan, Elaine Wilson, and Nathan Parras Public Attendees: None Regular Session (This Regular Session may, at any time, be recessed to convene an Executive Session for any purpose authorized by the Open Meetings Act, Texas Government Code 551.) A. Call to Order -- Robert Case, Board Chairman  Meeting called to order at 4:00 pm by Case. B. Roll Call of Board Members -- Robert Case, Board Chairman.  Rick Woodruff and Sam Jones absent C. Introduction of Visitors -- Robert Case, Board Chairman D. Public Wishing to Address the Board  None present Legislative Session E. Review and Approval of Minutes- Kress Carson, Board Liaison  April 24th Meeting- Motion to approve by Triggs; seconded by Butler  Minutes approved as read 3-2 (Butler and Woodruff absent) Page 4 of 150 Regular Session (cont.) F. Review of Board Purpose and Bylaws- Robert Case; Board Chairman  Butler claims to take issue with the attendance requirement in relation to the fact that there may be times when a meeting could be rescheduled, thereby causing a Board member to miss due to previously scheduled events. This could negatively impact the member’s tenure on the Board due to the bylaws stating that no member is allowed to miss more than 75% of the Board’s regularly scheduled meetings. o Case answers that in the case noted by Butler, they are considered excused absences and are not counted against the board member as a regular absence.  MOTION to approve Board Purpose and Bylaws by Triggs. Seconded by Butler. Votes passes 3-2 (Butler and Woodruff absent) G. Review of City Council’s Board and Commissions Attendance Policy- Robert Case- Board Chairman  Carson clarifies that within the policy it states a Board member is required to attend 75% of regularly scheduled meetings, of which a date that is moved or scheduled irregularly, would be considered an excused absence.  Morgan adds that there are situations in which personal emergencies have prevented Board members from being able to meet the 75% requirement. In most cases the City will allow the member to continue to serve. It is rare if the City ever has to act on this requirement. H. Review of Future Board Meeting Dates and Times  Board meetings are set and proposed for the third Thursday of each month.  MOTION by Triggs to approve the Future Board Meeting Dates and Times. Seconded by Butler. Vote passes 3-2 (Butler and Woodruff absent) I. General Managers Monthly Report- Daniel McReynolds; Electric Engineering Manager  Customer Service and Billing- Leticia Zavala- Customer Care Director o 30,696 Available Services o 30,355 Electric customers/accounts o 30,003 Billed Electric Meters o Net Metering Meters- 545 o Billed Net Meters- 533  Butler asks why did the number of net billing customers increase, but the net meters did not. He notes that in previous months the number of meters has not increased.  Pospisil answers that it was likely they were new customers, but they haven’t been billed yet to reflect the meter amounts. Page 5 of 150  Butler asks why this number hasn’t moved in recent months. He notes that last month the customer count increased by one, but the billed net meters has remained at 533.  Zavala answers that this is due to the lag in account creation as a result of the initial permitting work. The account isn’t created until the permitting is complete. She will look further into this issue to verify. o Overall Residential April 2022 bills nearly identical compared to April 2021. o Average monthly and YTD electric bills for April 2022 compared to April 2022 are roughly the same. o Electric Revenue Breakdown and Receivables presented- roughly 45% of yearly budgeted amount collected; 52% billed- $38,318,010 billed. o 100% of 1st Quarter billed (Oct, Nov, Dec); 93% of actuals compared to 2021. o 95% of 2nd Quarter billed (Jan, Feb, Mar); 101% of actuals compared to 2021. o 12% of 3rd Quarter billed (Apr, May, Jun); 11% of actuals compared to 2021. o $8,000 increase in Aged Receivables for March; predominantly due to inactive accounts, which are sent to collections.  Case asks if that amount is predominantly residential.  Zavala believes that is the case, she will verify. o $276,860.22 collected in outstanding bills (bad debt) since the collection agency commenced their collection efforts in May 2021.  Butler asks if this number reflects what has already been paid.  Zavala confirms  Electric Operations Report- Mike Westbrook; Electric Operations Manager o Electric Reliability (SAIFI)- .417 o Electric Outage Duration (CAIDI)-65.457 o Training- 100% o Safety, 100% attendance o Service Order Completion, 100% o Preventative Maintenance, 99% o Corrective Maintenance, 100% o Top 5 Outages Report  No major outages; many outages due to pole fires. Westbrook notes that due to the lack of rain and high humidity, debris is more likely to stick to electrical equipment on the poles thus causing a fire. This is why the wooden cross arms are being replaced by fiberglass material.  Electric Employee Safety and Employee Development Report- Danny Potter- Electric Safety and Employee Development Manager o 2 journeyman linemen completed OSHA 30-hour leadership training by the NLC program. o One minor safety incident due to a spider bite. Page 6 of 150 o Rollout out of KPA software to track safety, employee development, and provide documentation concerning work. o Job site inspections, vehicle inspections, and training is moving to the KPA software in the 2nd phase implementation.  Finance and Budgeting Report- Nathan Parras; Assistant Finance Director o Bond Rating Update- Electric and Water Revenue Bond Rating- Standard and Poor’s affirmed the City’s A+ rating, and revised the outlook from negative to stable. o Rating Report Highlights  the stability and growth of the water system  water treatment and supply planning  management’s response to mitigating risk environmental and market risk  our regional economy  our liquidity in both the water and electric funds o The overall state of the ERCOT market remains a negative factor in the rating. o The S&P analyst noted that Georgetown is the first public power entity in Texas to have the negative outlook removed after Winter Storm Uri as of April.  Carson adds that the implementation of the City risk management plan/process contributed in large part to addressing both the environmental and market risk.  Case asks if the City selects the rating agency.  Morgan answers that the City does select the rating agency it uses and has used S&P for at least 10+ years. The City has inquired in the past about adding Moody’s but at this time the City doesn’t see any considerable benefit to this addition. The City does pay a fee for the rating and the ongoing monitoring.  Butler asks if we get any positive press for the City in relation to the positive change of this outlook by S&P from Negative to Stable.  Morgan answers that they can look into this. Typically this hasn’t garnered much public interest to merit a press release. If anything, this is reported publicly by S&P from an investment point of view.  Butler follows up with an additional question inquiring whether a newspaper, such as the Williamson County Sun, knows of this positive development by the City.  Morgan answers he would need confirmation to answer that. o $232.6 Million is the bond revenue sale being issued this year, primarily due to the South Lake Water Treatment Plant which makes up $195M of the total. o The bond interest rate is 4.396% which is a considerable increase compared Page 7 of 150 to recent years. o FY 2022 Budget Amendment Highlights  $50K due to fuel price increases.  $23K increase due to title reclassifications.  Increase capital budget for New Construction which includes an increase of bond proceeds revenue of $7.5M, an increase in developer contributions of $9.5M, and an increase in CIP expense of 7.5M. J. Wesco Distribution Inc.- Meter Supply Agreement- Mike Westbrook; Electric Operations Manager  Consideration and possible action to approve an amendment to an agreement with Wesco Distribution Inc. to increase the fourth renewal term amount to not exceed $420,000.00.  October of 2022 the City of Georgetown renewed contract 17-0074-GC for its fourth renewal. In that agreement we requested the Not-to-Exceed amount of only $100,000. In previous renewals we had an NTE of $420,000.  This contract, originally engaged in 2017, is used to facilitate the purchase and supply of Honeywell electric meters, water modules, and related items for the City’s Advanced Metering Infrastructure (AMI) System.  This amendment is intended to keep the Utility in business with the current meter provider to ensure a smooth transition in which TEC will begin providing the meters.  MOTION to approve by Butler, and seconded by Triggs; vote passes 3-2 (Jones and Woodruff absent) Board moves into Executive Session at 4:30 PM Executive Session In compliance with the Open Meetings Act, Chapter 551, Government Code, Vernon's Texas Codes, Annotated, the items listed below will be discussed in closed session and are subject to action in the regular session. K. Section 551.086: Competitive Matters  Purchased Power Update L. Sec. 551.089 Deliberation Regarding Security Devices or Security Audits  Cyber Security Update Board moves back into Regular Session at 4:37 PM.  Butler asks in reference to discussion earlier on Item I, how many customers are grandfathered into the old PV rate. Additionally, he asks if there is a plan to notify Page 8 of 150 customers about the transition from the current DER rate to the new rate set to take effect later in the year. o Triggs answers that this impacts roughly 300 customers and a common complaint he hears from customers is due to their misunderstanding of DER rate. o Morgan adds that simply sending a letter to these customers will help address this matter. o Carson adds that a significant amount of focus and effort is being put into enhancing the City website to be a primary medium for communication with the customer including the DER rate program and the upcoming transition to the new DER rate. Information concerning the DER issue is addressed on the City website today. Internal discussions have also been conducted with the Customer Care group relating to how they can best address this matter when that date gets closer. o Morgan adds this likely won’t result in bad press, but customer complaints could arise. He also interjected that there are ongoing plans to add to the City website. o Carson adds that the goal is to place all services and information on the City website in a manner that creates a customer friendly interface whereby Utility customers can transact all basic services, and easily find answers to their utility related questions by providing sufficient information. The goal in mind is to positively impact the volume of customer calls being handled by the Customer Service Representatives. o McReynolds adds that the efforts goal is to communicate with these customers from a billing through installation standpoint. Adjournment MOTION by Triggs, seconded by Butler to adjourn the Board Meeting APPROVED 3-2 (Jones and Woodruff absent) Electric Board Meeting Adjourned at 4:48 PM. Page 9 of 150 City of Georgetown, Texas Electric Utility Board June 16, 2022 S UB J E C T: G eneral Manager's Monthly R eport- Daniel Bethapudi; G eneral Manager of Elec tric Utility IT E M S UMMARY: Includes : C ustomer S ervice and Billing R eport- Letic ia Zavala- C us tomer S ervic e Direc tor Electric O perations R eport- Mike Wes tbrook- Elec tric O perations Manager Electric S afety and Employee Development R eport- Daniel P otter- Electric S afety and Employee Development Manager F inance R eport- Leigh Wallace- F inance Director P roject Updates C os t of S ervice S tudy Update F IN AN C IAL IMPAC T: N/A S UB MIT T E D B Y: Daniel Bethapudi-G eneral Manager of Electric Utility AT TAC H ME N T S: Description Type 2nd Quarter Report Cover Memo 06.16.22 Electric Board Pres entation Pres entation Page 10 of 150 Quarterly Financial Report A CARING COMMUNITY HONORING OUR PAST AND INNOVATING FOR THE FUTURE FY2022 Quarterly Report 2nd Quarter Page 11 of 150 Quarterly Financial Report FINANCIAL REPORT AND INVESTMENT REPORT For the Quarter Ended March 31, 2022 Table of Contents General Fund Narrative and Schedule ........................................................................................................ 1-7 Electric Fund Narrative and Schedule....................................................................................................... 8-11 Water Services Fund Narrative and Schedule ........................................................................................ 12-15 Convention & Visitors Bureau Narrative and Schedule .......................................................................... 16-17 Airport Fund Narrative and Schedule ..................................................................................................... 18-20 Stormwater Fund Narrative and Schedule ............................................................................................. 21-23 GTEC Fund Narrative and Schedule ........................................................................................................ 24-26 GEDCO Fund Narrative and Schedule ..................................................................................................... 27-29 VPID Fund Narrative and Schedule ......................................................................................................... 30-31 Council Discretionary Fund Schedule .......................................................................................................... 32 Joint Services Fund Schedule ....................................................................................................................... 33 Investments 2nd Quarter Jan – Mar 22 ................................................................................................... 34-36 Quarterly Investment Report - City ........................................................................................................ 37-52 Quarterly Investment Report - GEDCO ................................................................................................... 53-58 Quarterly Investment Report - GTEC ...................................................................................................... 59-64 Grant Applications ....................................................................................................................................... 65 Capital Improvement Projects ................................................................................................................ 66-69 Long-term Commitments and Other Unfunded Liabilities ..................................................................... 70-74 Page 12 of 150 Quarterly Financial Report EXECUTIVE SUMMARY FOR THE QUARTER ENDED MAR. 31, 2022 I.QUARTERLY FINANCIAL ANALYSIS Each year, the City amends the budget for multi-year capital projects, as well as operational changes that were unknown at the time the budget was adopted. The Second Quarter Report Approved Budget includes Capital Project Roll Forward and Operational Amendments as well as a 3% salary increase approved by Council in January and March. Furthermore, this report compares actuals to budget, and compares the performance of actuals in the same quarter in the previous year. GENERAL FUND REVENUES General Fund revenues total $52,550,476, or 57.01% of budget through the end of the quarter. Revenues are greater than last year’s same quarter total by $3,776,556, or 7.74%. The City continues to see a strong performance in revenue, particularly in planning fees, permitting, and sales tax. Staff continues to monitor these revenues as part of FY2022 projections and the development of th e FY2023 budget. General Fund Quarterly Comparison: Q2 FY2022 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY2021 YTD Actuals: Q2 FY2022 Variance % of Budget Variance % Variance Revenue 40001:Property Taxes 17,100,000 16,370,795 15,852,333 (1,247,667) 92.70% (518,462) -3.17% 40002:Sales Taxes 25,033,760 7,431,798 9,247,453 (15,786,307) 36.94% 1,815,655 24.43% 40005:Franchise Taxes 6,266,830 2,783,150 3,239,426 (3,027,404) 51.69% 456,276 16.39% 40008:Other Taxes 420,000 87,386 413,084 (6,916) 98.35% 325,698 372.71% 41001:Fines 311,150 107,775 126,052 (185,098) 40.51% 18,277 16.96% 41002:Penalties 85,000 48,624 61,601 (23,399) 72.47% 12,977 26.69% 42001:Interest Income 80,000 51,087 39,979 (40,021) 49.97% (11,108) -21.74% 43001:Fees 8,321,834 3,294,925 4,419,777 (3,902,057) 53.11% 1,124,851 34.14% 43002:Garbage Charges 10,600,000 5,316,194 5,973,133 (4,626,867) 56.35% 656,939 12.36% 43003:Permits 5,149,750 2,562,111 3,037,593 (2,112,157) 58.99% 475,482 18.56% 43004:Administrative Charges 2,721,543 1,696,251 1,358,147 (1,363,397) 49.90% (338,104) -19.93% 43005:Rental Revenue 54,040 86,772 76,178 22,138 140.97% (10,594) -12.21% 45001:Misc Revenue 855,935 398,441 285,284 (570,651) 33.33% (113,157) -28.40% 45002:Insurance Proceeds - - 50,338 50,338 0.00% 50,338 0.00% 45003:Misc Reimbursements 15,000 -1,749 (13,251) 11.66% 1,749 0.00% 44001:Grant Revenue 185,000 397,789 195,120 10,120 105.47% (202,668) -50.95% 44501:Contribution Revenue - - 296 296 0.00% 296 0.00% 44502:Developer Contributions - 423,328 168,165 168,165 0.00% (255,163) -60.28% 44503:Interlocal Agreement Revenue 5,700,557 2,367,546 2,646,585 (3,053,972) 46.43% 279,040 11.79% 70001:Transfers In 410,407 995,302 410,407 -100.00% (584,895) -58.77% 70002:Transfers In - Payment in Lieu of Taxes (PILOT) 8,871,270 4,354,647 4,947,777 (3,923,493) 55.77% 593,130 13.62% Revenue Total 92,182,076 48,773,920 52,550,476 (39,631,600) 57.01% 3,776,556 7.74% 1 Page 13 of 150 Quarterly Financial Report Sales tax revenue accounts for $25,033,760 of General Fund budgeted revenue. Through the quarter, the City has collected 36.94% of the budgeted sales tax amount, $9,247,453 year- to-date. Sales tax data lags two months in arrears. Sales tax continues to have a strong performance - the quarterly returns for sales tax were 24.43% higher compared to the same period last year. This is the thirteenth month in a row with collections increases of +15%. The increase in sales tax revenue is the result of continued growth in the City’s core sales tax sectors of retail, food, and information, in combination with new businesses coming online. In March, staff amended the budget to account for an additional 4.5% of sales tax revenue in FY2022, compared to the original 4.5% increase over prior fiscal year projections. Building Materials make up approximately 20% of total sales tax, and this sub- industry is experiencing supply chain pressures. The continuance of COVID variants impact on consumer habits and other economic indicators is also cause for caution. Staff continues to monitor sales tax closely because of the potential volatility. During a March Council Workshop, Council directed staff to use one-time discretionary funds to increase the Economic Stability Reserve to protect against volatility of sales tax revenue. Property tax revenues are the second largest revenue segment in the General Fund and has a budget of $17,100,000. Property tax revenue is typically received during the first two quarters of the fiscal year, with most of the taxes collected in December and January. Through the quarter, property tax year-to-date collections total 92.70% of budget, or $15,852,333. Year-to-date property tax revenues are -3.17% less than the same period last year. This is due to timing of property tax adjustments between funds. Collections are expected to meet budget at the end of the year. The City collects franchise fees for electric, natural gas, cable, and non-cellular telephone services. Through the quarter, franchise fee revenues total $3,239,426 in FY2022, or 51.69% of budget. Franchise fee revenue is 16.39% higher than the same quarter of FY2021, with increases among all franchise. Payment in Lieu of Taxes (PILOT) revenue from City-owned utilities is budgeted at $8,871,270. Year-to-date, PILOT revenues total $4,947,777, or 55.77% of budget. PILOT revenue is $593,130, or 13.62%, higher than the first quarter of FY2021. While all utility funds PILOT is trending higher than budget, the major increase for the quarter is from Water and Wastewater. Planning and Development related revenue continues to be strong in FY2022. Planning and Development has a total revenue budget of $7,524,000. Through the quarter, planning and development related revenues total $4,506,168 or 59.89% of budget. Permit fees are up 49.26%, or $487,497 compared to the same quarter in FY2021. Development related permits continue to be strong with year-to-date revenues up 18.42%, or $471,149 compared to year-to-date from FY2021. Staff continues to monitor the amount of residential and commercial building permits. Staff is proposing a mid-year amendment to recognize additional permitting and planning revenue to support the addition of 3 new positions. This will be reflected in the third quarter report. The previous graph shows the number of residential building permits issued by quarter for the past 3 years. K 2.0M 4.0M 6.0M 8.0M 10.0M Q1 Q2 GENERAL FUND: SALES TAX FY2020 FY2021 FY2022 2 Page 14 of 150 Quarterly Financial Report Sanitation revenue budget totals $10,600,000. Through the quarter, year-to-date revenues from sanitation is $5,973,133, or 56.35% of budget. Sanitation rates increased as part of the FY2021 budget to support demand for service as well as to support the debt service for a new transfer station. The variance between the same period last year is $656,939, or 12.36%. Fire and EMS total budgeted revenue is $8,155,290. Through the quarter, Fire and EMS fee related revenue totals $4,009,135, or 52% of budget. Additional Fire/EMS revenue is comprised of the Interlocal Agreement Emergency Services District 8 contract for service, as well as public safety grants revenue. Parks and Recreation fee revenue budget totals $2,476,234. Through the quarter, parks and recreation related fee revenue totals $1,181,127, or 47.70% of budget. Parks and Recreation revenue is up 76.32% compared to FY2021. The Parks and Recreation department has seen an increase in revenue compared to FY2021 as programming continues to increase to pre-COVID levels. - 200 400 600 800 1,000 Q1 Q2 Residential Building Permits FY2020 FY2021 FY2022 3 Page 15 of 150 Quarterly Financial Report GENERAL FUND EXPENSES: Annual expenses through the quarter total $43,885,678, or 45.87% of budget. This is an increase of 14.64% compared to the same period last year. The increase is driven by increases in operational expense such as internal service allocations, and timing of transfers. Additionally, increase in expense compared to the same period last year. Merit and market adjustments for personnel expenses are also a factor in the increase spending compared to last year, as well as a 3% city- wide base pay adjustment for salaries approved in March. Personnel and Operations Summary: Personnel costs through the quarter total $22,858,901, or 43.62% of personnel budget. Operational costs total $19,345,972, or 47.48%. The table below includes all expenditures in the General Fund. Capital costs can fluctuate from year-to-year based on projects, timing, and various other factors, primarily in the Streets cost center. General Fund Quarterly Comparison: Q2 FY2022 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY2021 YTD Actuals: Q2 FY2022 Variance % Of Budget Variance % Variance Expense Personnel 52,407,286 21,027,544 22,859,901 29,548,385 43.62% (1,831,357) 8.71% Operations 40,748,586 16,346,945 19,345,972 21,402,614 47.48% (2,999,027) 18.35% Operating Capital 1,011,271 130,756 676,784 334,487 66.92% (546,028) 417.49% CIP Expense - 17,780 - - 0.00% 17,780 -100.00% Transfers 1,513,635 759,391 1,004,160 509,475 66.34% (244,769) 32.23% Total Expense 95,680,779 38,282,416 43,885,818 51,794,960 45.87% (5,603,402) 14.64% A complete list of cost center, and budget compared to actuals is attached as part of supplemental information to this report. Personnel and Operations Summary by Division: DEVELOPMENT SERVICES DIVISION: Through the quarter Planning has reported expenses totaling $971,853, or 27.64% of budget. Savings in the Planning Department are driven by vacancies and timing of one-time expenses for rewrite of the United Development Code and consulting to help with development driven growth. Staff is proposing a new position as part of the mid-year budget amendment to help with the development related workload. This position will be funded through current year salary savings and will be reflected in the third quarter report. Inspections incurred personnel and operational expenses amounting to $767,562, or 42.88% of budget. Staff is proposing two positions for Inspections as part of the mid-year amendment. In addition, staff is proposing to recognize permit and planning revenue in order to fund the prorated salary, benefits, and operating costs. Year-to-date personnel and operational expenditures for Community Services are as follows, Community Services main cost center has a total of $180,392, or 44.64% of budget, through the quarter, Animal Services has reported $521,927, which is 41.84% of their budget, Code Compliance has shown spending of $275,936, or 45.65% of budget. Environmental Services incurred personnel and operational expenditures amounting to $4,470,419, or 46.05% of budget. 4 Page 16 of 150 Quarterly Financial Report Public Works personnel and operational expenditures for the quarter totals $865,707, which represents 43.45% of budget. Year-to-date expenditures related to personnel and operations for Streets totals $1,673,643, 37.23% of budget. FINANCE ADMINISTRATION DIVISION: Municipal Court year-to-date expenses total $267,085, or 42.89% of budget. This spending includes $217,591 for personnel costs and $49,494 for operational costs. POLICE OPERATIONS DIVISION: Police Operations saw personnel and operational expenditures through the quarter totals $8,165,488, or 47.35% of budget. Police Administration expenditures through the quarter resulted in $1,285,507, or 45.49% of budget. Staff will continue to monitor Police Department overtime through the development of the FY2023 budget. FIRE AND EMS DIVISION: Year-to-date personnel and operational expenditures through the quarter total $2,155,906, or 46.00% of budget for Fire Support Services/Administration, $8,129,848, or 46.99% of budget for Fire Emergency Services, and $1,718,728, or 48.01% of budget for Fire EMS. Fire Emergency Services budget was budgeted with positions that typically are in the EMS cost center. The Fire budget is viewed at a division level which includes the roll-up of all Fire associated cost centers. The overall division is under budget in FY2022. ADMINISTRATIVE SERVICES DIVISION: Administrative Services saw operational and personnel costs totaling $1,119,432, or 46.61% of budget year-to-date. City Secretary personnel and operational expenditures for the quarter totals $480,523, which represents 41.31% of budget. Year-to-date personnel and operational expenditures for Communications totals $419,261, which represents 38.12% of budget. The CAPE department experienced vacancy savings, as well as low year-to-date spending on a one-time project. Non-Departmental includes a transfer out of $1,004,160, or 66.34% of anticipated transfer expense for the year. General Government Contracts includes budgeted vacancy savings estimates for all General Fund departments. Real vacancy savings is realized in each cost center. The budgeted vacancy factor against year-to-date actuals in the administrative division cost center drives the percent of budget up. Staff will adjust and forecast the vacancy factor as part of the FY2022 projections in the third quarter report. LIBRARY, TOURISM, AND ARTS AND CULTURE DIVISION: Arts and Culture recognized year to date expenses totaling $99,091, or 46.36% of budget. Library year-to-date expenses total $1,503,754, or 45.20% of budget. PARKS AND RECREATION DIVISION: Year-to-date personnel and operations costs for Parks and Recreation within the following cost centers: Parks Administrations, Parks, Garey Park, Tennis Center, Recreation, and Recreation Programs, comes to a total of $4,283,219, or 42.83% of budget. Parks year-to-date through the quarter totals $1,409,171, or 46.87% of budget. Recreation total expenses are $1,793,771, which is 38.35% of budget. Garey Park year-to-date is $531,916, or 49.53% of budget. 5 Page 17 of 150 Quarterly Financial Report Personnel and Operations Summary by Division: General Fund Quarterly Comparison: Q1 FY2022 Budget Actuals FY2022 Year-to-date: Budget Vs. Actuals FY2022 YTD Actuals: Q1 FY2022 Variance % of Budget Development Services Personnel 8,104,546 3,273,596 4,830,950 40.39% Operations 16,746,751 6,839,004 9,907,747 40.84% Operating Capital 6,400 34,598 (28,198) 540.60% Development Services Total Expense 24,857,697 10,147,198 14,710,498 40.82% Finance Administration Personnel 511,517 217,591 9,769 42.54% Operations 111,216 49,494 (11,983) 44.50% Finance Administration Total Expense 622,733 267,085 355,648 42.89% Police Operations Personnel 14,632,780 6,475,562 8,157,217 44.25% Operations 4,781,214 2,513,334 2,267,880 52.57% Operating Capital 655,793 462,098 193,695 70.44% Police Operations Total Expense 20,069,787 9,450,955 10,729,003 46.80% Fire and EMS Personnel 19,876,437 8,999,683 10,876,754 45.28% Operations 5,399,244 2,831,134 2,568,110 52.44% Operating Capital 290,575 173,665 116,910 59.77% Fire and EMS Total Expense 25,566,257 12,004,482 13,561,775 46.95% Administrative Services, Arts and Culture Personnel 1,987,641 1,068,408 919,234 53.75% Operations 7,683,315 4,155,865 3,527,450 54.09% Operating Capital 53,000 651 52,349 1.23% Transfers 1,513,635 1,004,160 509,475 66.34% Administrative Services Total Expense 11,237,591 6,229,084 5,008,507 55.43% Library Personnel 2,015,496 817,506 1,197,990 40.56% Operations 1,311,666 683,480 628,186 52.11% Operating Capital - 2,768 (2,768) 0.00% Library 3,327,162 1,503,754 1,823,408 45.20% Parks and Recreation Personnel 5,278,869 2,006,555 3,272,314 38.01% Operations 4,715,180 2,273,661 2,441,519 48.22% Operating Capital 5,503 3,003 2,500 54.57% CIP Expense - - - 0.00% Parks and Recreation Total Expense 9,999,552 4,283,219 5,716,333 42.83% Community Services Division Personnel 1,656,206 648,034 1,008,171 39.13% Operations 599,826 326,337 273,489 54.41% Operating Capital - 3,884 (3,884) 0.00% Expense-Parks and Recreation 2,256,032 978,255 1,277,777 43.36% General Fund Total 95,680,779 43,885,818 51,794,961 45.87% 6 Page 18 of 150 Quarterly Financial Report Fund Schedule: General Fund Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 24,412,719 24,412,719 - 100.00% Revenue 40001:Property Taxes 17,100,000 260,510 15,852,333 (1,247,667) 92.70% 40002:Sales Taxes 25,033,760 2,188,143 9,247,453 (15,786,307) 36.94% 40005:Franchise Taxes 6,266,830 333,330 3,239,426 (3,027,404) 51.69% 40008:Other Taxes 420,000 25,164 413,084 (6,916) 98.35% 41001:Fines 311,150 28,366 126,052 (185,098) 40.51% 41002:Penalties 85,000 12,513 61,601 (23,399) 72.47% 42001:Interest Income 80,000 13,596 39,979 (40,021) 49.97% 43001:Fees 8,321,834 940,367 4,419,777 (3,902,057) 53.11% 43002:Garbage Charges 10,600,000 1,099,856 5,973,133 (4,626,867) 56.35% 43003:Permits 5,274,750 609,617 3,037,593 (2,237,157) 57.59% 43004:Administrative Charges 2,721,543 226,358 1,358,147 (1,363,397) 49.90% 43005:Rental Revenue 54,040 6,533 76,178 22,138 140.97% 45001:Misc Revenue 855,935 222 285,284 (570,651) 33.33% 45002:Insurance Proceeds - - 50,338 50,338 0.00% 45003:Misc Reimbursements 15,000 784 1,749 (13,251) 11.66% 44001:Grant Revenue 185,000 89,479 195,120 10,120 105.47% 44501:Contribution Revenue - - 296 296 0.00% 44502:Developer Contributions - - 168,165 168,165 0.00% 44503:Interlocal Agreement Revenue 5,700,557 1,323,293 2,646,585 (3,053,972) 46.43% 70001:Transfers In 410,407 - 410,407 - 100.00% 70002:Transfers In - Payment in Lieu of Taxes (PILOT) 8,871,270 860,670 4,947,777 (3,923,493) 55.77% Revenue Total 92,182,076 8,018,798 52,550,476 (39,631,600) 57.01% Expense City of Georgetown (Only) - - - - 0.00% CC0001 Non-Departmental 1,513,635 - 1,004,160 509,475 66.34% CC0107 Planning 3,516,730 128,128 971,853 2,544,877 27.64% CC0202 Parks Administration 740,036 56,147 345,719 394,318 46.72% CC0210 Library 3,327,162 245,082 1,503,754 1,823,408 45.20% CC0211 Parks 2,992,912 219,973 1,409,171 1,583,740 47.08% CC0212 Recreation 4,675,436 278,370 1,793,771 2,881,665 38.37% CC0213 Tennis Center 517,995 33,398 202,641 315,354 39.12% CC0214 Recreation Programs - - - - 0.00% CC0215 Garey Park 1,073,173 89,104 531,916 541,256 49.56% CC0218 Arts and Culture 213,742 14,912 99,091 114,652 46.36% CC0316 Municipal Court 622,733 42,997 267,085 355,648 42.89% CC0402 Fire Support Services/Administration 4,686,534 349,013 2,155,906 2,530,628 46.00% CC0422 Fire Emergency Services 17,300,054 1,216,551 8,129,848 9,170,206 46.99% CC0448 EMS 3,579,669 283,315 1,718,728 1,860,941 48.01% CC0533 Environmental Services 9,707,764 883,875 4,470,419 5,237,345 46.05% CC0536 Inspection Services 1,789,880 125,529 767,562 1,022,319 42.88% CC0602 Administrative Services 2,401,887 163,469 1,119,432 1,282,455 46.61% CC0605 Community Services 404,121 23,976 180,392 223,729 44.64% CC0634 City Council Services 208,213 11,876 94,053 114,160 45.17% CC0635 City Secretary Services 1,163,291 82,478 480,523 682,768 41.31% CC0637 Economic Development - - - - 0.00% CC0638 General Government Contracts 5,736,823 528,623 3,431,825 2,304,998 59.82% CC0655 Communications/Public Engagement 1,099,839 66,089 419,261 680,578 38.12% CC0702 Police Administration 2,826,082 212,669 1,285,507 1,540,574 45.49% CC0742 Police Operations 17,243,705 1,225,497 8,165,488 9,078,217 47.35% CC0744 Animal Services 1,247,464 87,469 521,927 725,537 41.84% CC0745 Code Compliance 604,446 40,338 275,936 328,511 45.65% CC0802 Public Works 1,992,475 88,383 865,707 1,126,768 43.45% CC0845 Stormwater - - 500 (500) 0.00% CC0846 Streets 4,494,977 228,866 1,673,643 2,821,334 37.23% Expense Total 95,680,779 6,726,130 43,885,818 51,794,961 45.87% Excess (Deficiency) of Total Revenue over Total Requirements (3,498,703) 1,292,668 8,664,658 12,163,361 -247.65% Ending Fund Balance 20,914,016 33,077,377 12,163,361 158.16% Reserves AFR Adjustment - - - - 0.00% Benefit Payout Reserve 340,000 - 340,000 - 100.00% Contingency Reserve 15,904,392 - 15,904,392 - 100.00% Economic Stability Reserve 3,850,569 - 3,850,569 - 100.00% Reserves Total 20,094,961 - 20,094,961 - 100.00% Available Fund Balance 819,055 - 12,982,416 12,163,361 1585.05% 7 Page 19 of 150 Quarterly Financial Report UTILITY FUNDS: Electric Fund: The City continues to employ several strategies to maintain the improved performance of the Electric Fund in relation to past and current expenditures for purchased power contracts. These strategies include reviewing rates, selling Renewable Energy Credits (RECs), and contracting professional services for energy portfolio management and risk oversight. The extraordinary costs of Winter Storm Uri in February of 2021 resulted in the City debt-financing $48 million over 9.5 years. Additionally, the City is using regulatory asset accounting to amortize the purchased power expenses from the storm on an initial 20 year schedule. Both of these schedules will be reviewed for opportunities to advance more quickly, while balancing the affordability of rates and the overall financial targets for the Electric Fund. As part of the FY2022 budget development process, the utilities reviewed various initiatives to improve resiliency to extreme weather, including those required by legislation. Both utilities are going through cost of service studies to ensure that rates cover these resiliency efforts, the growth pressure and infrastructure demand on the system, and financial targets for liquidity and debt coverage. Staff will bring recommendations to Council as part of the FY2023 budget process. ELECTRIC REVENUE: Operating revenue in the Electric Fund totals $46,491,427 through the quarter, or 49.43% of budget. Electric sales revenue, the largest component of operating revenue, has brought in $36,357,690 through the quarter, totaling 42.50% of Electric charges budget. Compared to last year, consumption was decreased in the first quarter, and increased in the second quarter. Electric Sales revenue are typically higher in the summer months when consumption increases due to hot weather. Developer contributions were conservatively budgeted at $2,500,000. Year-to-date collection totals $5,567,528, or 222.70% of budget. Developer contributions drive the need for utility infrastructure. While there is an increase in revenue, there are more new development project expenses than anticipated. Due to global supply chain issues, the cost of material for electric infrastructure projects increased significantly. These cost increases also resulted in increased capital expenses. Developer Contributions and capital expenses amendments will be brought to Council in May as part of the mid-year budget amendment. Line extension fees are being increased to recover costs. For FY2022, Renewable Energy Credit (REC) revenue has been reclassified from non-operating revenue to operating revenue. Within the Fee category, the REC revenue budget is is $1,160,000. REC sales total $2,065,651, or 178.07% of budget through the quarter. Pricing of RECs continued to be favorable for the City in the through the quarter. Recognizing additional REC sales revenue is part of a budget amendment approved by Council on March 8, 2022. K 5.0M 10.0M 15.0M 20.0M 25.0M Q1 Q2 ELECTRIC FUND: ELECTRIC SALES CHARGES FY2020 FY2021 FY2022 8 Page 20 of 150 Quarterly Financial Report Electric Services Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Revenue 40002:Sales Taxes 5,000 2,389 3,140 (1,860) 62.81% 752 31.48% 41002:Penalties 600,000 415,395 415,663 (184,337) 69.28% 268 0.06% 42001:Interest Income 11,000 20,999 22,676 11,676 206.14% 1,676 7.98% 43001:Fees 1,851,000 525,563 2,354,874 503,874 127.22% 1,829,311 348.07% 43004:Administrative Charges 3,539,712 1,611,051 1,769,856 (1,769,856) 50.00% 158,805 9.86% 43601:Electric Sales Charges 85,541,593 36,867,522 36,357,690 (49,183,903) 42.50% (509,832) -1.38% 44502:Developer Contributions 2,500,000 3,266,695 5,567,528 3,067,528 222.70% 2,300,833 70.43% 70001:Transfers In - 1,379,308 - - 0.00% (1,379,308) -100.00% Operating Revenue Total 94,048,305 44,088,922 46,491,427 (47,556,878) 49.43% 2,402,505 5.45% Non-Operating Revenue 45001:Misc Revenue 35,000 76,471 94,392 59,392 269.69% 17,921 23.43% 45003:Misc Reimbursements - - 750 750 0.00% 750 0.00% 45004:Sale of Property 665,840 892,773 19,392 (646,448) 2.91% (873,381) -97.83% 46001:Bond Proceeds 11,961,500 - - (11,961,500) 0.00% - 0.00% Non-Operating Revenue Total 12,662,340 969,245 114,534 (12,547,806) 0.90% (854,710) -88.18% Revenue Total 106,710,645 45,058,167 46,605,962 (60,104,683) 43.68% 1,547,795 3.44% The budget for non-operating revenue totals $12,662,340 in FY2022. The City will recognize bond proceeds as part of the annual debt sale in the spring. Bond proceeds will be reflected in the third quarter report. The $665,840 Sale of Property budget is for the third segment of the fiber asset transition from the Electric Fund to the Information Technology Fund. This asset transfer is illustrated on the budget statements, but will show as actuals on the year-end accounting statements. With 2021 year-end savings in the Information Technology Fund, the fourth and final multi-year segment was able to be transferred in FY2022. This early completion of the project will alleviate budget pressures in the FY2023 Information Technology cost allocation to other funds. ELECTRIC EXPENSES: Operating expenses in the Electric Fund total $45,813,053 through the quarter. Year-to-date purchase power expenses total $31,106,521, while net congestion revenue rights (CRRs) credits total $759,868. This is due to congestion in the grid. The net result is $2.2 million over budget for purchased power for the quarter (not including REC sales). January, February, and March were over budget. The year-over-year variance in purchased power is due to the 2021 extreme energy costs of Winter Storm Uri. The City continued to use a hedging strategy for the winter to avoid price spikes in the market. Electric Engineering and Transmission and Distribution (T&D) cost centers look inflated. This is because of capitalization of labor being budgeted in capital expense while the actuals are booked to the operating budget. The labor will be capitalized to the appropriate capital improvement project on the final year-end financial statements. 9 Page 21 of 150 Quarterly Financial Report Electric Services Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Expense CC0001 Non-Departmental 6,963,362 1,157,245 3,683,284 3,280,078 52.90% (2,526,040) 218.28% CC0521 Operational Technology 1,141,532 174,329 316,589 824,943 27.73% (142,260) 81.60% CC0522 Electric Administration 9,765,046 2,263,456 4,781,799 4,983,247 48.97% (2,518,343) 111.26% CC0523 Electric Safety and Employee Development 399,125 - 94,705 304,420 23.73% (94,705) 0.00% CC0524 Metering Services 2,161,252 645,725 990,559 1,170,693 45.83% (344,834) 53.40% CC0525 T&D Services 2,899,187 1,176,655 2,338,658 560,529 80.67% (1,162,003) 98.75% CC0526 Systems Engineering - 136,428 - - 0.00% 136,428 -100.00% CC0537 Electric Resource Management 55,493,445 69,743,303 32,206,046 23,287,399 58.04% 37,537,257 -53.82% CC0555 Electric Systems Operations 1,861,469 392,305 761,578 1,099,891 40.91% (369,273) 94.13% CC0557 Electrical Engineering 899,813 287,804 639,833 259,979 71.11% (352,029) 122.32% Operating Expense Total 81,584,231 75,977,249 45,813,053 35,771,179 56.15% 30,164,196 -39.70% Non-Operating Expense CC0001 Non-Departmental 9,947,271 614,762 1,394,886 8,552,385 14.02% (780,124) 126.90% CC0557 Electrical Engineering 17,256,230 1,960,029 8,652,908 8,873,322 49.37% (6,692,879) 341.47% Non-Operating Expense Total 27,203,501 2,574,791 10,047,794 17,155,707 36.94% (7,473,003) (12,760,951) Expense Total 108,787,732 78,552,040 55,860,847 52,926,885 51.35% 22,691,193 -28.89% The Electric department reorganized several personnel and operating expenses between cost centers and created new cost centers as part of the FY2022 budget. These changes result in some variances compared to the same quarter the prior year. Non-operating expenditures are budgeted at $27,473,501 in FY2022. Budgeted non-operating expenditures include $17,526,230 for capital projects and $9,947,271 for debt service payments, both of which typically trend towards later quarters. The Capital Project Roll Forward amendment included $6.6 million of active projects. These encumbrances combined with increased New Development, shows an accelerated CIP spending in Electric Engineering compared to the previous year. In order to keep up with new development CIP related projects, staff is proposing to amend the Electric CIP budget as part of the mid-year budget amendment. This amendment will include an 80% offset in developer contribution revenue as well as bond proceeds to fund the new development projects. As previously mentioned, a significant portion of labor expenses for capital projects will be journaled at the end of the fiscal year, bringing operations and capital expense in balance with their budgets. The Electric Fund anticipates meeting all the fund’s below line reserve requirements in FY2022. Contingency requirements include a 90-day operating contingency of $6,426,561, a non-operating reserve totaling $6,049,061, reserve for transformer of $4,069,154, as well as a rate stabilization reserve in the amount of $18,600,000. 10 Page 22 of 150 Quarterly Financial Report Fund Schedule: Electric Services Period: Mar-22 Budget Current Period FY2022 Year-to-date: Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 38,917,065 38,917,065 - 100.00% Operating Revenue 40002:Sales Taxes 5,000 404 3,140 (1,860) 62.81% 41002:Penalties 600,000 59,170 415,663 (184,337) 69.28% 42001:Interest Income 11,000 6,888 22,676 11,676 206.14% 43001:Fees 1,851,000 133,317 2,354,874 503,874 127.22% 43004:Administrative Charges 3,539,712 884,928 1,769,856 (1,769,856) 50.00% 43601:Electric Sales Charges 85,541,593 6,250,869 36,357,690 (49,183,903) 42.50% 44502:Developer Contributions 2,500,000 1,028,553 5,567,528 3,067,528 222.70% 70001:Transfers In - - - - 0.00% Total Operating Revenue 94,048,305 8,364,129 46,491,427 (47,556,878) 49.43% Operating Expense CC0001 Non-Departmental 6,963,362 465,503 3,683,284 3,280,078 52.90% CC0521 Operational Technology 1,141,532 44,801 316,589 959,587 24.81% CC0522 Electric Administration 9,765,046 707,075 4,781,799 5,043,746 48.67% CC0523 Electric Safety and Employee Development 399,125 11,029 94,705 174,120 35.23% CC0524 Metering Services 2,161,252 131,952 990,559 973,900 50.42% CC0525 T&D Services 2,899,187 350,405 2,338,658 560,529 80.67% CC0526 Systems Engineering - (5,233) - - 0.00% CC0537 Electric Resource Management 55,493,445 5,381,975 32,206,046 23,287,399 58.04% CC0555 Electric Systems Operations 1,861,469 109,222 761,578 1,164,942 39.53% CC0557 Electrical Engineering 899,813 96,373 639,833 259,980 71.11% Total Operating Expense 81,584,231 7,293,102 45,813,053 34,525,174 57.03% Net Operations Total 12,464,074 678,375 (83,328,056) 5.44% Non-Operating Revenue 45001:Misc Revenue 35,000 1,111 94,392 59,392 269.69% 45003:Misc Reimbursements - 750 750 750 0.00% 45004:Sale of Property 665,840 5,217 19,392 (646,448) 2.91% 46001:Bond Proceeds 11,961,500 - - (11,961,500) 0.00% Total Non-Operating Revenue 12,662,340 7,079 114,534 (12,547,806) 0.90% Non-Operating Expense CC0001 Non-Departmental 9,947,271 - 1,394,886 8,552,385 14.02% CC0557 Electrical Engineering 17,256,230 526,413 8,652,908 8,873,322 49.37% Total Non-Operating Expense 27,203,501 526,413 10,047,794 17,155,707 36.94% Excess (Deficiency) of Total Revenue over Total Requirements (2,077,087) 551,692 (9,254,885) (7,177,798) 445.57% Ending Fund Balance 36,839,978 29,662,180 (7,177,798) 80.52% Reserves Rate Stabilization 18,600,000 18,600,000 - 100.00% Non-Operating Reserve 6,049,061 6,049,061 - 100.00% Operating Contingency Reserve 6,426,561 6,426,561 - 100.00% Transformer Reserve 4,069,154 4,069,154 - 100.00% Reserves Total 35,144,776 35,144,776 - 100.00% Available Fund Balance 1,695,202 (5,482,596) (7,177,798)) -323.42 11 Page 23 of 150 Quarterly Financial Report F FY2021 Quarterly Report FY2021 Quarterly Report K 5.0M 10.0M 15.0M FY2020 FY2021 FY2022 FY2020 FY2021 FY2022 Q1 Q2 WATER FUND: CHARGES FOR SERVICES Irrigation Charges Wastewater Charges Water Charges Water Fund: WATER REVENUE: Year-to-date Operating revenue totals $60,861,708, or 65.80% of budget. The largest revenue streams in the Water Fund are charges for services for water, wastewater, and irrigation use. Through the quarter, Water Charges total $17,275,778, which is 47.86% of budget. Year-to-date, Wastewater Charges are $8,235,444, or 56.80% of budget. Irrigation Charges total $152,524 for the quarter, or 50.84% of budget. Increases in number of meters and customers as well as rate increase effective January 1, 2021, have proven to significantly increase year-to-date revenues for the Water Fund. The budget for Impact Fees for the fiscal year is $31,890,000. Through the quarter, impact fee revenues total $26,127,077, or 81.93% of budget. The increase in impact fees is attributed to growth as well as an increase in the installation of meters that are larger in diameter such as meters used for multi-family housing. Impact fees are also going to show cyclical increases. The City has approved many out of City MUDS. These MUDS are required to pay impact fees at plat recordation in lieu of building permit. This means that when a MUD records a plat, we will see a n instantaneous increase in impact fees, however it will take time for the builders to begin consuming the meters associated with those prepaid fees. Impact fees are used for funding capital infrastructure approved in the impact fee plan. They may be used as a cash equivalent, or to repay debt service for the projects. Staff recently completed a reconciliation of impact fees available to assist with the needed expansion of the South Lake Treatment Plant, along with other large projects. Water Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Revenue 41002:Penalties 315,000 242,386 324,073 9,073 102.88% 81,750 33.71% 42001:Interest Income 390,000 280,361 170,508 (219,492) 43.72% (109,853) -39.18% 43001:Fees 8,829,240 4,747,148 8,373,570 (455,670) 94.84% 3,626,422 76.39% 43005:Rental Revenue 50,000 55,594 57,380 7,380 114.76% 1,786 3.21% 43602:Water Charges 36,100,000 16,574767 17,275,778 (18,824,222) 47.86% 701,011 4.23% 43603:Wastewater Charges 14,500,000 7,127,251 8,235,444 (6,264,556) 56.80% 1,108,193 15.55% 43604:Irrigation Charges 300,000 136,188 152,524 (147,476) 50.84% 16,354 11.99% 41602:Impact Fees 31,890,000 19,965,449 26,127,077 (5,762,923) 81.93% 6,161,628 30.86% 44502:Developer Contributions - - 30,354 30,354 0.00% 30,354 0.00% 70001:Transfers In 115,000 - 115,000 - 100.00% 115,000 0.00% Operating Revenue Total 92,489,240 49,129,127 60,861,708 (31,627,532) 65.80% 11,732,581 23.88% 12 Page 24 of 150 Quarterly Financial Report F FY2021 Quarterly Report FY2021 Quarterly Report K 250K 500K 750K 1.0M Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep WATER FUND: CONSUMPTION (KGALS) FY2020 FY2021 FY2022 Non-Operating Revenue 45001:Misc Revenue 1,462,000 43,363 195,798 (1,266,202) 13.39% 152,214 349.25% 45003:Misc Reimbursements - - 233 233 0.00% 233 0.00% 46001:Bond Proceeds 156,600,000 - - (156,600,000) 0.00% - 0.00% Non-Operating Revenue Total 158,062,000 43,363 196,031 (157,865,969) 0.12% 152,488 349.79% Revenue Total 250,551,240 49,172,710 61,057,739 (189,493,501) 24.37% 11,885,029 24.17% Total Water Fund operating revenue is up 23.88% compared to the same period last fiscal year due to growth in sales and collections in impact fees. Through the quarter water consumption is down 18% compared to the same period of FY2021. The budget for non-operating revenue totals $158,062,000 in FY2022. This total includes bond proceeds for capital projects in the amount of $156,600,000. The majority of this is for the Southlake Treatment Plant, one of the largest capital projects the city has ever constructed. The midyear budget amendment and third quarter report will reflect the updated bond proceed revenue and capital construction expense for the plant. Staff and the consultant presented on the preliminary results of Phase II of a cost-of-service study on the February 22nd council workshop. The study proposes changes to increase equity between customer classes, and proposes rate increases to pay for the debt service and operating costs of new infrastructure. After Council feedback, changes will be incorporated and adopted in the FY2023 budget. WATER EXPENSES: Operating expenditures in the Water Fund total $29,397,221 through the quarter, or 51.64% of budget. Overall, personnel are tracking in line with budget. The Water Fund does have a few annual encumbrances that make the year- to-date appear high in comparison to the quarter of the fiscal year. Water Services Administration is trending higher than anticipated because of an annual amount encumbered in the quarter. The encumbrance is for a consultant for a multi-phase project to determine if Aquifer Storage and Recovery (ASR) will be an effective and economic water management strategy to meet the max day demands and long-term water supply needs of Georgetown. The increase price of chemicals is driving the Water Plant Management budget slightly higher than anticipated for the quarter. Wastewater Plant Management is also trending higher than anticipated for the quarter. This is also attributed to an annual amount encumbered in the quarter. The encumbrance is related to chemical supplies, and wastewater laboratory analysis services related to permit compliance, process control, and state required study. The Water fund has requested an amendment just over $1.0M in operating supplies to cover the increase in operating costs. 13 Page 25 of 150 Quarterly Financial Report F FY2021 Quarterly Report FY2021 Quarterly Report Water Services Financial Report Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Expense CC0001 Non-Departmental 5,069,426 2,096,476 3,104,839 1,964,587 61.25% (1,008,363) 48.10% CC0526 Systems Engineering - 296,448 - - 0.00% 296,448 -100.00% CC0527 Water Services Administration 31,488,172 14,541,823 16,993,979 14,494,192 53.97% (2,452,156) 16.86% CC0528 Water Distribution 4,270,234 1,839,075 1,567,848 2,702,386 36.72% 271,227 -14.75% CC0529 Water Plant Management 4,612,123 2,380,685 2,546,057 2,066,067 55.20% (165,372) 6.95% CC0530 Wastewater Operations 1,158,995 407,550 550,392 608,603 47.49% (142,842) 35.05% CC0531 Wastewater Plant Management 4,111,631 2,167,179 2,269,791 1,841,839 55.20% (102,612) 4.73% CC0532 Irrigation Operations 295,000 77,896 93,924 201,076 31.84% (16,028) 20.58% CC0535 Water Conservation 897,720 - 111,067 786,653 12.37% (111,067) 0.00% CC0553 Water Operations 5,020,694 (3,341,362) 2,159,324 2,861,370 43.01% (5,500,686) -164.62% Operating Expense Total 56,923,995 20,465,770 29,397,221 27,526,774 51.64% (8,931,451) 43.64% Non-Operating Expense CC0001 Non-Departmental 332,000 534,920 10,578 321,422 3.19% 524,342 -98.02% CC0526 Systems Engineering 271,805,749 23,854,438 33,656,938 238,148,811 12.38% (9,802,500) 41.09% CC0532 Irrigation Operations 308,000 9,606 7,482 300,518 2.43% 2,124 -22.11% CC0530 Wastewater Operations 2,803,196 533,080 491,935 2,311,260 17.55% 41,145 -7.72% CC0528 Water Distribution - 781,316 - - 0.00% 781,316 -100.00% CC0553 Water Operations 15,387,121 20,733,031 1,914,266 13,472,855 12.44% 18,818,765 -90.77% CC0524 Metering Services 2,250,000 - - 2,250,000 0.00% - 0.00% Non-Operating Expense Total 292,886,065 46,446,391 36,081,199 256,804,866 12.32% 10,365,192 -22.32% Expense 349,810,060 66,912,161 65,478,421 284,331,639 23.03% 1,433,740 -2.14% Non-operating expense are budgeted at $292,886,065 in FY2022. Expenses total $36,081,199 through the quarter. Non-operating expenses reflect the capital project rollforward amendment that was approved by Council in January. Debt payments were made in February for interest. Principal payments will be reflected in the fourth quarter. The Water Fund anticipates meeting all the funds below line reserve requirements by the end of FY2022. Contingency requirements include a 90-day operating contingency of $10,723,871, a non-operating reserve of $10,000,000, and an Impact Fee reserve of $3,190,000. 14 Page 26 of 150 Quarterly Financial Report F FY2021 Quarterly Report FY2021 Quarterly Report Fund Schedule: Water Services Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 158,229,355 158,229,355 - 100.00% Operating Revenue 41002:Penalties 315,000 51,197 324,073 9,073 102.88% 42001:Interest Income 390,000 53,681 170,508 (219,492) 43.72% 43001:Fees 8,829,240 1,105,409 8,373,570 (455,670) 94.84% 43005:Rental Revenue 50,000 1,825 57,380 7,380 114.76% 43602:Water Charges 36,100,000 3,352,777 17,275,778 (18,824,222) 47.86% 43603:Wastewater Charges 14,500,000 1,487,905 8,235,444 (6,264,556) 56.80% 43604:Irrigation Charges 300,000 11,359 152,524 (147,476) 50.84% 41602:Impact Fees 31,890,000 5,395,322 26,127,077 (5,762,923) 81.93% 44502:Developer Contributions - - 30,354 30,354 0.00% 70001:Transfers In 115,000 - 115,000 - 100.00% Total Operating Revenue 92,489,240 11,459,475 60,861,708 (31,627,532) 65.80% Operating Expenses CC0001 Non-Departmental 5,069,426 368,140 3,104,839 1,964,587 61.25% CC0526 Systems Engineering - - - - 0.00% CC0527 Water Services Administration 31,488,172 2,971,960 16,993,979 14,494,193 53.97% CC0528 Water Distribution 4,270,234 376,542 1,567,848 2,702,386 36.72% CC0529 Water Plant Management 4,612,123 237,515 2,546,057 2,066,066 55.20% CC0530 Wastewater Operations 1,158,995 94,933 550,392 608,603 47.49% CC0531 Wastewater Plant Management 4,111,631 212,448 2,269,791 1,841,840 55.20% CC0532 Irrigation Operations 295,000 6,819 93,924 201,076 31.84% CC0535 Water Conservation 897,720 16,591 111,067 788,498 12.37% CC0553 Water Operations 5,020,694 331,646 2,159,324 2,861,370 43.01% Operating Expense Total 56,923,995 4,616,595 29,397,221 27,526,774 51.64% Available Operating Fund Balance 195,794,600 31,464,487 (62,495,770) Non-Operating Revenue 45001:Misc Revenue 1,462,000 24,089 195,798 (1,266,202) 13.39% 45003:Misc Reimbursements - 233 233 233 0.00% 46001:Bond Proceeds 156,062,000 - - (156,600,000) 0.00% Non-Operating Revenue Total 158,062,000 24,322 196,031 (157,865,969) 0.12% Non-Operating Expenses CC0001 Non-Departmental 332,000 - 10,578 321,422 3.19% CC0524 Metering Services 2,250,000 - - 2,250,000 0.00% CC0526 Systems Engineering 271,805,749 1,816,464 33,656,938 238,148,811 12.38% CC0528 Water Distribution - - - - 0.00% CC0530 Wastewater Operations 2,803,196 - 491,935 2,311,260 17.55% CC0532 Irrigation Operations 308,000 - 7,482 300,518 2.43% CC0553 Water Operations 15,387,121 5,436 1,914,266 13,472,855 12.44% Non-Operating Expense Total 292,886,065 1,821,900 36,081,199 256,804,866 12.32 Excess (Deficiency) of Total Revenue over Total Requirements (96,258,820) (186,343,050) (4,420,682) 98,437,604 4.30% Ending Fund Balance 58,970,535 153,808,673 98,437,604 277.78% Reserves Contingency Reserve 10,723,871 10,723,871 - 100.00% Non-Operating Reserve 10,000,000 10,000,000 - 100.00% Impact Fee Reserve 3,190,000 3,190,000 - 100.00% Reserves Total 23,913,871 23,913,871 - 100.00% Available Fund Balance 35,056,664 129,894,802 98,437,604 412.93% 15 Page 27 of 150 Quarterly Financial Report OTHER MAJOR FUNDS: Tourism Fund: While the COVID-19 pandemic significantly impacted the tourism sector, the City continues to see improvement in revenues in the fund. Year-to-date revenue in the fund totals $757,326, or 64.95% of budget. Hotel Occupancy Tax revenue in this fund year-to-date totals $621,222 through the quarter, or 61.75% of budget. Through this quarter, Hotel Occupancy Tax revenue is $289,887, or 187.49% over year-to-date actuals of the previous fiscal year. Staff will continue to market Georgetown and are pleased to see occupancy rates recovering. Tourism Fund Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % Variance Variance % Variance Revenues 40008:Other Taxes 1,006,014 331,335 621,222 (384,792) 61.75% 289,887 187.49% 42001:Interest Income 5,000 3,420 1,705 (3,295) 34.09% (1,715) 49.85% 45001:Misc Revenue 105,000 7,355 87,399 (17,601) 83.24% 80,045 1188.33% 44505:Sponsorship 50,000 - 47,000 (3,000) 94.00% 47,000 0.00% Total Revenues 1,166,014 342,109 757,326 (408,688) 64.95% 415,217 221.37% TOURISM EXPENSES: The Operating expense budget for the Tourism Fund totals $1,546,004, which includes a $52,407 transfer out to the General Fund. Year-to-date operating expenses total $719,038, or 46.51% of budget. Expenses are trending lower than anticipated because of the timing of Tourism fund sponsored events such as Red Poppy Festival which occurs in April. As part of the mid-year budget amendment that goes to Council in May, staff intends to recognize additional appropriation to cover transactions from Popptoberfest that crossed fiscal years. Tourism Fund Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Expenses CC0001 Non-Departmental 52,407 28,634 52,407 - 100.00% (23,773) 183.02% CC0208 CVB 1,285,897 563,603 550,836 735,061 42.84% 12,768 97.73% CC0254 Poppy Festival 207,700 550 115,795 91,905 55.75% (115,245) 21053.73% Total Expenses 1,546,004 592,787 719,038 826,966 46.51% (126,251) 121.30% Overall, Tourism Fund expenditures are within budget and the fund can cover the 90-day Contingency Reserve. Ending fund balance is budgeted to be $935,567 in FY2022 with an operating contingency reserve of $337,842, and a capital reserve of $597,724. K 100K 200K 300K 400K 500K Q1 Q2 HOTEL OCCUPANCY TAX FY2020 FY2021 FY2022 16 Page 28 of 150 Quarterly Financial Report Fund Schedule: Tourism Period: Mar-22 Budget Current Period Actuals Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 1,315,557 1,315,557 - 100.00% Revenue 40008:Other Taxes 1,006,014 148,786 621,222 (384,792) 61.75% 42001:Interest Income 5,000 534 1,705 (3,295) 34.09% 45001:Misc Revenue 105,000 38,197 87,399 (17,601) 83.24% 44505:Sponsorship 50,000 16,500 47,000 (3,000) 94.00% Total Revenue 1,166,014 204,017 757,326 (408,688) 64.95% Expense Personnel 441,002 30,548 211,753 229,249 48.02% Operations 1,052,596 52,707 454,879 597,717 43.21% Transfers 52,407 - 52,407 - 100.00% Total Expense 1,546,004 83,255 719,038 826,966 46.51% Excess (Deficiency) of Total Revenue over Total Requirements (379,990) 120,762 38,288 418,278 -10.08% Ending Fund Balance 935,567 120,762 1,353,845 418,278 118.44% Reserves Capital Reserve 597,724 597,724 - 100.00% Contingency Reserve 337,842 337,842 - 100.00% Reserves Total 935,566 935,566 - 100.00% Available Fund Balance 1 418,279 418,278 57298504% 17 Page 29 of 150 Quarterly Financial Report Airport Fund: Airport operating revenue budget totals $3,979,785. Airport Charges, the largest segment of revenue totals $2,375,423 year to date. This includes revenue for fuel sales, facility lease, and hangar rentals. Total operating revenues through the quarter are $2,377,329, or 59.74% of budget. Revenues are trending higher than anticipated due to increases in the price of fuel. Non-operating revenue are bond proceeds for capital projects. The Airport Fund has $500,000 budgeted for funding to complete an airport maintenance facility that began design in FY2021. Bond proceeds will be recognized as part of the City’s annual debt sale in the spring. Total non-operating revenue through the quarter is $44,231. This includes $36,731 in grant revenue for the Taxiway Lighting Project. Airport Fund Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Revenue 40001:Property Taxes 57,000 57,018 - (57,000) 0.00% (57,018) -100.00% 42001:Interest Income 3,025 1,079 1,906 (1,119) 62.99% 827 76.61% 43606:Airport Charges 3,919,760 871,233 2,375,423 (1,544,337) 60.60% 1,504,191 172.65% Operating Revenue Total 3,979,785 929,329 2,377,329 (1,602,456) 59.74% 1,448,000 155.81% Non-Operating Revenue 45001:Misc Revenue 1,000 - 7,500 6,500 750.00% 7,500 0.00% 44001:Grant Revenue 108,000 - 36,731 (71,269) 34.01% 36,731 0.00% 46001:Bond Proceeds 500,000 - - (500,000) 0.00% - 0.00% Non-Operating Revenue Total 609,000 - 44,231 (564,769) 7.26% 44,231 0.00% Total Revenue 4,588,785 929,329 2,421,560 (2,167,225) 52.77% 1,492,231 160.57% Operating expenses in the Airport fund include a budget of $4,379,887. Year-to-date operation expenses totals $3,730,416. The majority of the operations budget is fuel for sales. Year-to-date operating capital is $106,491, or 163.83% over budget. The Airport purchased a John Deere Track Loader and is awaiting TXDOT approval for partial reimbursement through the CARES Act. The budget for non-operating expenses total $1,434,226. This includes a CIP expense of $1,250,000 for the construction of a maintenance facility at the airport. Staff included additional funding as part of the rollforward budget amendment as the costs of the facility have increased after the design and bid. The remaining amount of non-operating expense is for the airport’s debt service payment. The debt payment will be made in the summer to align with the City’s annual debt schedule. K 200K 400K 600K 800K 1.0M Q1 Q2 AIRPORT FUND -FUEL SALES FY2020 FY2021 FY2022 18 Page 30 of 150 Quarterly Financial Report Airport Fund Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Expense Personnel 509,810 101,472 182,461 327,349 35.79% (80,989) 79.81% Operations 3,805,077 3,116,736 3,441,464 363,613 90.44% (324,727) 10.42% Operating Capital 65,000 255 106,491 (41,491) 163.83% (106,236) 41693.96% Total Operating Expenses 4,379,887 3,218,463 3,730,416 649,471 85.17% (511,953) 15.91% Non-Operating Expense CIP Expense 1,250,000 - - 1,250,000 0.00% - 0.00% Debt Service 184,226 26,899 39,017 145,209 21.18% (12,119) 45.05% Non-Operating Expense Total 1,434,226 26,899 39,017 1,395,209 2.72% 12,119 45.05% Expense Total 5,814,113 3,245,362 3,769,433 2,044,680 64.83% 524,071 16.15% 19 Page 31 of 150 Quarterly Financial Report Fund Schedule: Airport Operations Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 2,004,102 2,004,102 - 100.00% Operating Revenues 40001:Property Taxes 57,000 - - (57,000) 0.00% 42001:Interest Income 3,025 626 1,906 (1,119) 62.99% 43606:Airport Charges 3,919,760 485,937 2,375,423 (1,544,337) 60.60% Total Operating Revenues 3,979,785 486,563 2,377,329 (1,602,456) 59.74% Operating Expenses Personnel 509,810 25,225 182,461 327,349 35.79% Operations 3,805,077 432,928 3,441,464 363,613 90.44% Operating Capital 65,000 60,991 106,491 (41,491) 163.83% Total Operating Expenses 4,379,887 519,144 3,730,416 649,471 85.17% Non-Operating Revenues 45001:Misc Revenue 1,000 - 7,500 6,500 750.00% 44001:Grant Revenue 108,000 - 36,731 (71,269) 34.01% 46001:Bond Proceeds 500,000 - - (500,000) 0.00% Total Non-Operating Revenues 609,000 - 44,231 (564,769) 7.26% Non-Operating Expenses CIP Expense 1,250,000 - - 1,250,000 0.00% Debt Service 184,226 - 39,017 145,209 21.18% Total Non-Operating Expenses 1,434,226 - 39,017 1,395,209 2.72% Excess (Deficiency) of Total Revenue over Total Requirements (1,225,328) (32,580) (1,347,873) (122,545) 110.00% Ending Fund Balance 778,774 (32,580) 656,229 (122,545) 84.26% Reserves AFR Adjustment - - - - 0.00% Contingency Reserve 342,905 - 342,905 - 100.00% Reserves for Debt Service 186,458 - 186,458 - 100.00% Reserves Total 529,363 529,363 - 100.00% Available Fund Balance 249,411 - 126,866 (122,545) 50.87% 20 Page 32 of 150 Quarterly Financial Report Stormwater Fund: Stormwater operating revenue budget totals $3,979,407. Stormwater charges, the largest section of revenue, totals $2,181,032 year-to-date. This primarily includes revenue for Non- Residential and Residential Operations. Also included in Stormwater charges is Pond Maintenance. Total operating revenues through the quarter are $2,208,685, or 55.50% of budget. Non-operating revenue are bond proceeds for capital projects. The Stormwater Fund has $500,000 budgeted for funding to conduct curb and gutter repair. Bond proceeds will be recognized as part of the City’s annual debt sale in the spring. Stormwater Services Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Revenue 41002:Penalties 32,000 21,664 24,237 (7,763) 75.74% 2,572 11.87% 42001:Interest Income 6,800 6,412 3,415 (3,385) 50.23% (2,996) -46.73% 43605:Stormwater Charges 3,940,607 2,066,214 2,181,032 (1,759,575) 55.35% 114,818 5.56% Operating Revenue Total 3,979,407 2,094,290 2,208,685 (1,770,722) 55.50% 114,395 5.46% Non-Operating Revenue 46001:Bond Proceeds 500,000 - - (500,000) 0.00% - 0.00% Non-Operating Revenue Total 500,000 - - (500,000) 0.00% - 0.00% Total Revenue 4,479,407 2,094,290 2,208,685 (2,270,722) 49.31% 114,395 5.46% Operating expenses in the Stormwater Fund include a budget of $3,952,554. Year-to-date operating expenses total $1,680,780. Operating Capital has a budget of $500,000 for infrastructure improvements and various drainage and flood mitigation maintenance. Year-to-date operating capital is $28,660, or 5.73% of budget. The budget for non-operating expenses total $2,031,987. This includes a CIP expense of $1,540,847 for the construction of curb and gutters as well as drainage improvements and Stormwater Infrastructure. Debt Service has a budget of $491,140. 900K 1.0M 1.1M 1.2M Q1 Q2 STORMWATER CHARGES FY2020 FY2021 FY2022 21 Page 33 of 150 Quarterly Financial Report Stormwater Services Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Variance Operating Expense Personnel 746,759 259,856 284,432 462,327 38.09% (24,576) 9.46% Operations 2,391,014 940,717 1,175,394 1,215,620 49.16% (234,677) 24.95% Operating Capital 500,000 918 28,660 471,340 5.73% (27,742) 3021.10% Transfers 314,780 167,050 192,294 122,486 61.09% (25,244) 15.11% Total Operating Expenses 3,952,554 1,368,542 1,680,780 2,271,774 42.52% (312,239) 22.82% Non-Operating Expense CIP Expense 1,540,847 184,245 302,561 1,238,286 19.64% (118,317) 64.22% Debt Service 491,140 84,904 76,367 414,773 15.55% 8,538 -10.06% Non-Operating Expense Total 2,031,987 269,149 378,928 1,653,059 18.65% 109,779 40.79% Expense Total 5,984,541 1,637,691 2,059,708 3,924,833 34.42% 422,017 25.77% Overall, Stormwater expenditures are within budget and the fund can cover the 90-day Contingency Reserve. Ending fund balance is budgeted to be $1,837,640 in FY2022 with an operating contingency reserve of $413,189 and a debt service reserve of $486,959. 22 Page 34 of 150 Quarterly Financial Report Fund Schedule: Stormwater Services Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 3,342,774 3,342,774 - 100.00% Operating Revenues 41002:Penalties 32,000 3,818 24,237 (7,763) 75.74% 42001:Interest Income 6,800 1,078 3,415 (3,385) 50.23% 43605:Stormwater Charges 3,940,607 382,289 2,181,032 (1,759,575) 55.35% Total Operating Revenues 3,979,407 387,185 2,208,685 (1,770,722) 55.50% Operating Expenses Personnel 746,759 48,658 284,432 462,327 38.09% Operations 2,391,014 194,759 1,175,394 1,215,620 49.16% Operating Capital 500,000 28,003 28,660 471,340 5.73% Transfers 314,780 27,028 192,294 122,486 61.09% Total Operating Expenses 3,952,554 298,448 1,680,780 2,271,774 42.52% Available Operating Funds 26,853 88,737 527,904 501,051 1965.88% Non-Operating Revenues 46001:Bond Proceeds 500,000 - - (500,000) 0.00% Total Non-Operating Revenues 500,000 - - (500,000) 0.00% Non-Operating Expenses CIP Expense 1,540,847 9,892 302,561 1,238,286 19.64% Debt Service 491,140 - 76,367 414,773 15.55% Total Non-Operating Expenses 2,031,987 9,892 378,928 1,653,059 18.65% Excess (Deficiency) of Total Revenue over Total Requirements (1,505,134) 78,846 148,976 1,654,110 -9.90% Ending Fund Balance 1,837,640 78,846 3,491,750 1,654,110 190.01% Reserves Contingency Reserve 413,189 389,470 (23,719) 94.26% Debt Service Reserve 486,959 480,662 (6,297) 98.71% Reserves Total 900,148 870,132 (30,016) 96.67% Available Fund Balance 937,492 2,621,618 1,684,126 279.64% 23 Page 35 of 150 Quarterly Financial Report GTEC REVENUE Operating revenue is comprised of sales tax and allocated interest. The budget for sales tax collections for GTEC is $11,125,005. Year-to-date sales tax revenue totals $4,109,187, or 36.94% of budget. Through this period, sales tax collections are up $806,732, or 24.43% over year-to-date collections from the prior fiscal year. The City continues to see and monitor the strong performance in sales tax. Non-Operating revenue has a budget of $3,700,000 and is made up of bond proceeds. GTEC anticipates project funding for Project Diana and Costco in FY2022. Bond proceeds will be recognized in the spring as part of the City’s annual bond issuance. GTEC Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Varaince Operating Revenue 40002:Sales Taxes 11,125,005 3,302,454 4,109,187 (7,015,818) 36.94% 806,732 24.43% 42001:Interest Income 24,000 16,769 11,768 (12,232) 49.03% (5,001) -29.82% Operating Revenue Total 11,149,005 3,319,223 4,120,954 (7,028,051) 36.96% 801,731 24.15% Non-Operating Revenue 46001:Bond Proceeds 3,700,000 - - (3,700,000) 0.00% - 0.00% Non-Operating Revenue Total 3,700,000 - - (3,700,000) 0.00% - 0.00% Revenue Total 14,849,005 3,319,223 4,120,954 (10,728,051) 27.75% 801,731 24.15% Operating expenses year-to-date total $646,533, or 18.58% of budget through the period. Operating expenses are predominately made up of administrative expenses and transfers to other City funds. Administrative expenses include the allocation for City staff to support the GTEC fund. Year-to-date administrative expenses total $123,708, or 50.00% of budget. Through the quarter, GTEC transferred out $522,825 for their portion of debt that is paid out of the General Debt Service fund. Non-Operating expense budget totals $23,346,242. Year-to-date non-operating expenses total $11,041,682, or 47.30% of budget through the period. Non-Operating expenses include funding for strategic partnerships, capital improvement projects, and debt service payment. GTEC’s year-to-date debt service payment totals $98,125, or 10.39% of budget. The debt service payment will be made in the summer and aligns all other debt service payments for the City. CIP expense budget totals $19,901,742 in the current year. This amount includes the CIP Roll Forward amendment approved by Council in January. K 500K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M Q1 Q2 SALES TAX REVENUE FY2020 FY2021 FY2022 24 Page 36 of 150 Quarterly Financial Report GTEC Quarterly Comparison: Q2 FY22 Budget Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % of Budget Variance % Varaince Operating Expense Operations 247,716 219,771 123,708 124,008 49.94% 96,063 -43.71% Operating Capital - 4,140 - - 0.00% 4,140 -100.00% Transfers 3,232,111 420,122 522,825 2,709,286 16.18% (102,702) 24.45% Operating Expense Total 3,479,827 644,034 646,533 2,833,294 18.58% (2,499) 100.39% Non-Operating Expense Operations 2,500,000 - - 2,500,000 0.00% - 0.00% CIP Expense 19,901,742 1,694,198 10,943,557 8,958,185 54.99% (9,249,359) 545.94% Debt Service 944,500 110,525 98,125 846,375 10.39% 12,400 -11.22% Non-Operating Expense Total 23,346,242 1,804,723 11,041,682 12,304,560 47.30% (9,236,959) 511.82% Expense 26,826,069 2,448,756 11,688,215 15,137,854 56.43% (9,239,459) 377.31% Ending fund balance for FY2022 is budgeted to be $26,922,979. After accounting for the contingency reserve of $2,617,664, and the debt service reserve of $3,918,959, this fund will have an available fund balance of $20,386,356. 25 Page 37 of 150 Quarterly Financial Report Fund Schedule: GTEC Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 38,900,043 38,900,043 - 100.00% Operating Revenue 40002:Sales Taxes 11,125,005 972,379 4,109,187 (7,015,818) 36.94% 42001:Interest Income 24,000 4,504 11,768 (12,232) 49.03% Operating Revenue Total 11,149,005 976,883 4,120,954 (7,028,051) 36.96% Operating Expense Operations 247,716 20,618 123,708 124,008 49.94% Operating Capital - - - - 0.00% Transfers 3,232,111 - 522,825 2,709,286 16.18% Operating Expense Total 3,479,827 20,618 646,533 2,833,294 18.58% Net Operations Total 7,669,178 956,265 3,474,422 (9,861,345) 45.30% Non-Operating Revenue 46001:Bond Proceeds 3,700,000 - - (3,700,000) 0.00% Non-Operating Revenue Total 3,700,000 - - (3,700,000) 0.00% Non-Operating Expense Operations 2,500,000 - - 2,500,000 0.00% CIP Expense 19,901,742 1,169,422 10,943,557 8,958,185 54.99% Debt Service 944,500 - 98,125 846,375 10.39% Non-Operating Expense Total 23,346,242 1,169,422 11,041,682 12,304,560 47.30% Excess (Deficiency) of Total Revenue over Total Requirements (11,977,064) (8,517,855) (10,395,149) 1,581,914 86.79% Ending Fund Balance 26,922,979 31,332,783 4,409,803 116.38% Reserves AFR Adjustment - - - 0.00% Contingency Reserve 2,617,664 2,617,664 - 100.00% Debt Service Reserve 3,918,959 3,918,959 - 100.00% Reserves Total 6,536,623 6,536,623 - 100.00% Available Fund Balance 20,386,356 24,796,160 4,409,803 121.63% 26 Page 38 of 150 Quarterly Financial Report GEDCO Operating revenue has a total budget of $2,806,251 in FY2022 and is comprised of sales tax and allocated interest. The budget for sales tax collections for GEDCO is $2,781,251. Year-to-date sales tax revenue totals $1,027,297, or 36.94% of budget. Through this period, sales tax collections are up $201,683, or 24.43% over year- to-date collections from the prior fiscal year. There is a two-month lag in sales tax collections/reporting. The City continues to see and monitor the strong performance in sales tax. Non-Operating revenue, which typically includes bond proceeds, is not part of the FY2022 budget. Currently, staff does not anticipate the need to issue debt in this fiscal year. GEDCO Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % Variance Variance % Variance Operating Revenue 40002:Sales Taxes 2,781,251 825,614 1,027,297 (1,753,954) 36.94% 201,683 24.43% 42001:Interest Income 25,000 21,010 4,481 (20,519) 17.92% (16,530) -78.67% Operating Revenue Total 2,806,251 846,624 1,031,778 (1,774,473) 36.77% 185,154 21.87% Non-Operating Revenue Revenue Total 2,806,251 846,624 1,031,778 (1,774,473) 36.77% 185,154 21.87% Operating expenses have a total budget of $884,873 for FY2022. Year-to-date operational expenses incurred total $304,968, or 34.46% of budget. Operating expenses include administrative expenses, marketing costs, contractual services, subscriptions, and operating transfers to other City funds. Administrative expenses include the allocation for City staff to support the GEDCO fund. Year-to-date administrative expense total $173,802, or 50.00% of budget. The GEDCO fund has dedicated funding to market the City for potential economic development. Year-to-date marketing efforts total $20,111, or 13.41% of budget. Contractual services include $130,000 budgeted for consulting in FY2022. GEDCO will transfer out $202,769 in FY2022. The transfer out is to the Water fund to repay GEDCO’s portion of loan from the Water fund. K 200K 400K 600K 800K 1.0M Q1 Q2 SALES TAX REVENUE FY2020 FY2021 FY2022 27 Page 39 of 150 Quarterly Financial Report Non-Operating expense budget totals $1,168,048. Year-to-date non-operating expenses total $2,840,000, or 243.14% of budget through the period. Non-Operating expenses include funding for strategic partnerships and GEDCO’s debt service payment. GEDCO has a budget of $976,000 for economic development agreements in FY2022. Year-to-date expenses for economic development agreements total $2,840,000 for Titan North Park and Champion Site Prep. Staff anticipates paying approximately $5.9M in economic development agreements during the fiscal year. Staff will include GEDCO as part of the year-end budget amendment to increase appropriation for the upcoming economic development agreements. Additionally, non-operating expense is where GEDCO’s budgets for the funds debt service payment. The debt service payment includes principal reduction of $74,511, and an interest expense of $17,537. The debt service payment will be reflected in the Q3 report as it aligns with the City’s annual debt payment. GEDCO Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals: Q2 FY21 YTD Actuals: Q2 FY22 Variance % Variance Variance % Variance Operating Expense Operations 682,104 227,997 266,084 416,020 39.01% (38,087) -16.70% Transfers 202,769 1,040,084 38,884 163,885 19.18% (1,001,200) -96.26% Operating Expense Total 884,873 1,268,082 304,968 579,905 34.46% 963,113 75.95% Non-Operating Expense Operations 1,076,000 400,000 2,840,000 (1,764,000) 263.94% (2,440,000) -610.00% Debt Service 92,048 - - 92,048 0.00% - 0.00% Operating Expense Total 1,168,048 400,000 2,840,000 (1,671,952) 243.14% 2,440,000 610.00% Expense Total 2,052,921 1,668,082 3,144,968 (1,092,047) 153.19% (1,476,887) 189% Ending fund balance for FY2022 is anticipated to be $1,746,055. After accounting for the contingency reserve of $665,371, and the debt service reserve of $204,019, this fund is budgeted to have an available fund balance of $876,665. 0 100,000 200,000 300,000 400,000 51001:Administrative Expense 51003:Marketing & Promotional 51004:Contractual Services 51006:Subscriptions 51010:Legal Services 80001:Transfers Out OPERATING EXPENSE BY LEDGER YTD Actuals W /Encumbrances FY2022 Budget 28 Page 40 of 150 Quarterly Financial Report Fund Schedule: GEDCO Period: Mar-22 Budget Current Period Year-to-date FY2022 Year-to-date: Budget Vs. Actuals FY2022 Mar-22 YTD Actuals W/Encumbrances Variance % of Budget Beginning Fund Balance 992,725 992,725 - 100.00% Operating Revenue 40002:Sales Taxes 2,781,251 243,095 1,027,297 (1,753,954) 36.94% 42001:Interest Income 25,000 840 4,481 (20,519) 17.92% Operating Revenue Total 2,806,251 243,934 1,031,778 (1,774,473) 36.77% Operating Expense Operations 682,104 31,728 266,084 416,020 39.01% Transfers 202,769 - 38,884 163,885 19.18% Operating Expense Total 884,873 31,728 304,968 579,905 34.46% Net Operations Total 1,921,378 212,207 726,809 1,194,569 37.83% Non-Operating Revenue Non-Operating Expense Operations 1,076,000 500,000 2,840,000 1,764,000 263.94% Debt Service 92,048 - - (92,048) 0.00% Non-Operating Expense Total 1,168,048 500,000 2,840,000 1,671,952 243.14% Excess (Deficiency) of Total Revenue over Total Requirements 753,330 (287,793) (2,113,191) (2,866,521) -280.51% Ending Fund Balance 1,746,055 1,719,534 (26,521) 98.48% Reserves AFR Adjustment - - - - 0.00% Contingency Reserve 665,371 - 665,371 - 100.00% Debt Service Reserve 204,019 - 204,019 - 100.00% Reserves Total 869,390 - 869,390 - 100.00% Available Fund Balance 876,665 - 850,144 (26,521) 96.97% 29 Page 41 of 150 Quarterly Financial Report VILLAGE PID MONTHLY REPORT AS OF MARCH 31, 2022 Revenues are comprised of property tax and allocated interest. The City receives the bulk of property tax revenues in January and February. The City anticipates receiving $522,274 in property tax revenue this year, as well as $1,000 in allocated interest. Year-to-date, property tax revenue totals $499,536, or 95.65% of budget. Property tax revenue year-to-date is up - 12.27%, or $54,604 compared to this time last year. There are multiple factors such as payment collections, collection rates, and protested values that can affect property tax revenue. Expenses include administrative charges, capital, contractual services, insurance, maintenance, and marketing. Year-to-date operational expenses with encumbrances total $277,871 or 29.70% of budget. The Parks Department has contracted for Parks Capital Improvements which total $46,500 year to date. Ending Fund Balance For FY2022, it is budgeted that the Village PID will have an ending fund balance of $290,143. After accounting for the contingency reserve of $113,053, this fund will have an available fund balance of $177,090. K 250K 500K Q1 Q2 PROPERTY TAX REVENUES FY2021 FY2022 30 Page 42 of 150 Quarterly Financial Report Fund Schedule: COG - Village PID Financial Report Period: Mar-22 Budget Current Period Budget Vs. Actuals FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 702,519 702,519 - 100.00% Revenue 40001:Property Taxes 522,274 4,442 499,536 (22,738) 95.65% 42001:Interest Income 1,000 43 187 (813) 18.68% Revenue Total 523,274 4,485 499,723 (23,551) 95.50% Expense 53004:Insurance Expense 1,030 - - 1,030 0.00% 51001:Administrative Expense 37,651 3,138 18,826 18,825 50.00% 51002:Publishing & Printing 2,163 - - 2,163 0.00% 51004:Contractual Services 20,600 1,250 20,000 600 97.09% 51005:Professional Services - - - - 0.00% 51007:Contracts & Leases 178,705 10,894 137,506 41,199 76.95% 51008:Utilities 57,680 3,565 31,775 25,905 55.09% 52509:Maintenance Expense 97,596 - 3,476 94,120 3.56% 60004:Capital Outlay - Equipment 19,789 - 19,789 - 100.00% 60009:Capital Outlay - Improvements 520,436 - 46,500 473,936 8.93% Expense Total 935,650 18,846 277,871 657,779 29.70% Excess (Deficiency) of Total Revenue over Total Requirements (412,376) (14,361) 221,852 (634,228) -53.80% Ending Fund Balance 290,143 (14,361) 924,371 634,228 318.59% Reserves Contingency Reserve 113,053 - 113,053 - 100.00% Debt Service Reserve - - - - 0.00% Reserves Total 113,053 113,053 - 100.00% Available Fund Balance 177,090 - 811,318 634,228 458.14% 31 Page 43 of 150 Quarterly Financial Report Council Discretionary Period: Mar-22 Budget Current Period FY2022 Mar-22 YTD Actuals Variance % of Budget Beginning Fund Balance 2,317,139 2,317,139 - 100.00% Revenue 42001:Interest Income 150 0 0 (150) 0.08% 70001:Transfers In 2,670,950 - - (2,670,950) 0.00% Total Revenue 2,671,100 0 0 (2,671,100) 0.00% Expense Transfers - - - - 0.00% Total Expense - - - - 0.00% Excess (Deficiency) of Total Revenue over Total Requirements 2,671,100 0 0 (2,671,100) 0.00% Ending Fund Balance 4,988,239 0 2,317,139 (2,671,100) 46.45% Reserves AFR Adjustment - - - - Contingency Reserve - - - - Debt Service Reserve - - - - Reserves Total - - - - Available Fund Balance 4,988,239 2,317,139 (2,671,100) 46.45% Year-to-Date Actuals Budget Vs. Actuals 32 Page 44 of 150 Quarterly Financial Report Joint Services Period: Mar-22 Budget Current Period FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 2,418,339 2,418,339 - 100.00% Revenue 41002:Penalties - 2,574 16,877 16,877 0.00% 42001:Interest Income 6,250 898 2,290 (3,960) 36.65% 43001:Fees 11,600 3,750 14,010 2,410 120.78% 43004:Administrative Charges 20,945,621 1,797,981 10,787,887 (10,157,734) 51.50% 43005:Rental Revenue - - 100 100 0.00% 45001:Misc Revenue - - 300 300 0.00% 45002:Insurance Proceeds 100,000 16,543 95,709 (4,291) 95.71% 45003:Misc Reimbursements 120,000 12,510 23,603 (96,398) 19.67% 44502:Developer Contributions - - 0 0 0.00% 70001:Transfers In 1,597,491 - - (1,597,491) 0.00% Revenue Total 22,780,962 1,834,257 10,940,776 (11,840,186) 48.03% Expense CC0001 Non-Departmental 1,079,500 163,332 935,830 143,670 86.69% CC0302 Finance Administration 1,258,221 112,762 670,144 588,077 53.26% CC0315 Accounting 1,610,064 123,730 692,663 917,401 43.02% CC0316 Municipal Court - - - - 0.00% CC0317 Purchasing 1,083,516 80,534 508,008 575,508 46.89% CC0321 Utility Customer Service 1,083,714 314,702 1,184,749 (101,035) 109.32% CC0322 Utility Customer Billing 1,314,893 179,377 695,218 619,675 52.87% CC0324 Customer Admin & Data Analytics 4,808,701 36,539 1,672,034 3,136,667 34.77% CC0503 Organizational and Operational Excellence 384,444 24,131 146,624 237,820 38.14% CC0526 Systems Engineering 3,214,334 212,651 1,524,107 1,690,227 47.42% CC0534 Conservation - 1,350 49,745 (49,745) 0.00% CC0637 Economic Development 662,086 46,803 283,525 378,561 42.82% CC0639 Human Resources 1,756,172 129,356 778,768 977,404 44.34% CC0640 Citywide Human Resources 1,455,243 73,685 900,937 554,305 61.91% CC0654 Legal 1,464,064 159,050 540,598 923,465 36.92% CC0658 Real Estate Services 257,869 3,812 3,812 254,057 1.48% Expense Total 21,432,821 1,661,813 10,586,762 10,846,059 49.40% Excess (Deficiency) of Total Revenue over Total Requirements 1,348,141 172,444 354,014 (994,127) 26.26% Ending Fund Balance 3,766,480 2,772,353 (994,127) 73.61% Reserves Contingency Reserve 2,435,966 2,435,966 - 100.00% Reserves Total 2,435,966 2,435,966 - 100.00% Available Fund Balance 1,330,515 336,387 (994,128) 25.28% Year-to-Date Actuals Budget Vs. Actuals 33 Page 45 of 150 Quarterly Financial Report II. INVESTMENTS The investment activity and strategies described in this report comply with the Public Funds Investment Act (PFIA), the City’s investment policy, and generally accepted accounting principles. Activity for the second quarter of fiscal year 20 22 includes the m aturing , reinvesting , and new investments of financial institution deposits (CDs). Interest rates continue to be low for money market accounts, Treasury bills, and CD’s, but began to increase this quarter after the FOMC met. Th e City is w orking to establish a safekeeping account with Wells Fargo within the next quarter, so that we can begin in vesting in securities again. Securities are trending higher than cd’s currently for longer t erm investments. We continue to experience a decline in the number of banks responding to our investm ent offerings . The FOMC met on March 15th and 16th and announced the much-anticipated increase in the Fed Funds Rate of 25 basis-points. They additionally reported that they will announce a reduction in their balance sheet (i.e. sell securities from their portfolio) at an upcoming meeting. Their overall assessment of the economy was that it has continued to improve, but that inflation has risen enough to warrant raising short-term interest rates. Th e City will continue soliciting for t he best rates to improve both diversity and yield, while keeping in mind safety and liquidity. The Investment Repo rts are for the quarter end ing March 31, 2022. Valley View Consulting, L.L.C., has prepared the attached investm ent reports. A compon ent of o ur investm e nt advisory services contrac t includes Valley View preparing t he quarterly investment r eports on behalf of th e City. A summary of the investment balances as of March 31, 2022, compared to th e prior quarter, is show n below for the C it y, as w ell as Georgetow n Transportation Enhancem ent Corpora tion (GTEC) and Georgetow n Ec onomic Development Corporation (GEDCO ). Included in the City p ortfolio are debt service, consolidated funds, and bond proceed s. Th e breakdown of th e City ’s p ortfo lio is consolidated at 72%, debt service at 5 %, an d bond proceeds/grants at 23%. Th e City p ortfolio in cre ased during this quarter, due to p roperty tax payment revenue. Th e G TEC and GEDCO portfolios decreased due to debt service intere st payments in February, large capital project payments, and e conomic development agreement payments. The average yield increased on all portfolios due to increased rates in our pools and newly p urchased cd ’s. 34 Page 46 of 150 Quarterly Financial Report CITY Book Va lu e GTEC G EDCO 12 /31/2 1 3/31/22 12 /31/21 3 /31/22 12 /31/21 3 /31/22 Total cash and investments $4 13 ,5 0 7 ,19 7 $445,453,842 $41,274,83 0 $35,315,924 $10 ,6 2 4 ,975 $8,740,959 Quarter End Averag e Yie ld .13 % .37% .0 4 % .15 % .0 8 % .19 % Th e Cit y’s st ra tegy cont in ues to b e match ing m aturities with cash flow ne eds, while focusing on the investment policy’s long -r ange goals. The City’s inve stment strategy is to “ladder” or stagg e r m aturities, thus minimizing erratic in tere st rate fluctuation s. Th e City is continuin g to man age the yie ld on bond proceeds for arbitrage purposes. The City’s investment portfolio gener ally includes bank deposits, local government investment pool balan c es, money market accounts, and financial institution deposits (CD ’s ). All of th ese invest m ents m eet the sa fety requirements of th e PFIA. Local Government Investment Pools must m aintain a rating of AAAm , Secu rities (Treasury Bills) must have direct or im plied backing of the Federal Government and Financial Institu t ion Deposit s (CDs and m oney m a r ket accoun ts) must be collateralized w ith FDIC insurance or obligations with an implied backing from the Federal Govern m ent. The collateral on all City investments a re m onitore d m onthly to ensure the financial institutions c arry m inim u m colla te ra l of 100% with a letter of credit or 10 2 % with pledged securities for all of the City’s investments. All securities he ld by fin ancial institutions as collateral on behalf of the City have been reviewed and met PFIA-minimum rating criteria. Th e City is currently transitioning the depository bank contract from Chase to Wells Fargo. Staff will work with Wells Fargo to find an average daily balance that is b e st to 35 Page 47 of 150 Quarterly Financial Report receive the hig h est yield on the account. These balances earn credit against the fees charg ed by the bank. Th e City will continue to verify d epository yield versus in vestment yield to achieve the best outcome. III. C APITAL IM PROVEMENT P ROJECTS A fina n cial sum m ary of capital improvement projects is attached to this rep ort. Th is report provides a Life -to-Date picture of all active projects since many capital projects take m ultiple fiscal ye ars to construct to completion. With our grow ing capital in frastruct ure im plem entation portfolio due to demand for transport ation and water services, City staff have formed two working groups with the goal of im proving work capacity and efficiencies , and ult im ately custom er service, related to capital pr ojects. One g roup is focused on increm entally improving capital project r eporting internally and externally citywide – including financial inform ation as well as scheduling , geographic location, and other infor m ation. Th e s econd group is focused on the re-o rganization of develo pment-related capital im provem ents delivered by Syste ms Engineering. Both groups will continue working through FY2022. 36 Page 48 of 150 Quarterly Financial Report CITY QUARTERLY INVESTMENT REPORT For the Quarter Ended March 31, 2022 Prepared by Valley View Consulting, L.L.C. ________________________________________________________________________ Leigh Wallace Nathan Parras Finance Director Assistant Finance Director ________________________________________________________________________ Karrie Pursley Elaine Wilson Treasurer Assistant Finance Director The investment portfolio of the City of Georgetown is in compliance with the Public Funds Investment Act and the Investment Policy and Strategies. Disclaimer:These reports were compiled using information provided by the City.No procedures were performed to test the accuracy or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not representative of total return yields and do not account for investment advisor fees. 37 Page 49 of 150 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Demand Accounts 21,185,795$ 21,185,795 22,627,370$ 22,627,370$ 0.23% NOW/MMA 23,057,882 23,057,882 11,053,426 11,053,426 0.45% Pools 205,062,610 205,062,610 176,478,474 176,478,474 0.12% CDs/Securities 164,200,910 164,200,910 235,294,573 235,294,573 0.57% Totals 413,507,197$ 413,507,197$ 445,453,842$ 445,453,842$ 0.37% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.37%Total Portfolio 0.25% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Bank Fees Offset 12,530$ Interest earnings provided in separate report.24,617$ December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. Quarterly Bank Fees Offset Year-to-date Bank Fees Offset March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 38 Page 50 of 150 Quarterly Financial Report Economic Overview 3/31/2022 The Federal Open Market Committee (FOMC) raised the Fed Funds target range to 0.25% to 0.50% (Effective Fed Funds are trading +/-0.30%). The FOMC ended monthly security purchases and may begin reducing their balance sheet. The market projection 4 to 6 more increases this calendar year. Final Fourth Quarter GDP recorded +6.9%. March Non-Farm Payroll missed estimates adding 431k net new jobs. Decreasing the Three Month Average NFP to 562k. Crude oil declined to +/-$100 per barrel. The Stock Markets have recovered from the "correction" and slowly regained some lost ground. Some domestic economic indicators, including housing, softened. Inflation remained well over the FOMC 2% target (Core PCE +/-5.4%). The FOMC Fed Funds target projections pushed the yield curve to a Three Year Maturity peak. 02505007501,000 1,2501,5001,7502,000 2,2502,5002,750 3,0003,2503,5003,750 4,0004,2504,5004,750 5,0005,250 S&P 500 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 US Treasury Historical Yields - Since Nov 2015 Six Month T-Bill Two Year T-Note Ten Year T-Note 0.00 0.50 1.00 1.50 2.00 2.50 3.00 Treasury Yield Curves March 31, 2021 December 31, 2021 March 31, 2022 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 5.50 6.00 US Treasury Historical Yields - Since 2006 Six Month T-Bill Two Year T-Note Ten Year T-Note Valley View Consulting, L.L.C. 39 Page 51 of 150 Quarterly Financial Report City - Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield JPMorgan Chase Cash (3)0.23%04/01/22 03/31/22 22,627,370$ 22,627,370$ 1.00 22,627,370$ 1 0.23% JPMorgan Chase MMA 0.03%04/01/22 03/31/22 434,178 434,178 1.00 434,178 1 0.03% Veritex Community Bank MMA 0.27%04/01/22 03/31/22 3,216,296 3,216,296 1.00 3,216,296 1 0.27% NexBank MMA 0.55%04/01/22 03/31/22 7,402,952 7,402,952 1.00 7,402,952 1 0.55% TexPool AAAm 0.15%04/01/22 03/31/22 60,684,122 60,684,122 1.00 60,684,122 1 0.15% TexSTAR AAAm 0.11%04/01/22 03/31/22 115,794,352 115,794,352 1.00 115,794,352 1 0.11% Prosperity Bank CD 0.35%04/21/22 10/21/20 2,512,394 2,512,394 100.00 2,512,394 21 0.35% Independent Bank CD 0.30%04/22/22 04/22/21 4,221,377 4,221,377 100.00 4,221,377 22 0.30% Independent Bank CD 0.35%05/09/22 02/08/21 4,014,018 4,014,018 100.00 4,014,018 39 0.35% Prosperity Bank CD 0.35%05/17/22 11/17/20 2,009,319 2,009,319 100.00 2,009,319 47 0.35% Prosperity Bank CD 0.20%06/13/22 06/11/21 5,007,484 5,007,484 100.00 5,007,484 74 0.20% East West Bank CD 0.18%06/20/22 12/20/21 2,501,258 2,501,258 100.00 2,501,258 81 0.18% East West Bank CD 0.18%06/20/22 12/20/21 3,001,509 3,001,509 100.00 3,001,509 81 0.18% East West Bank CD 0.18%06/20/22 12/20/21 2,501,258 2,501,258 100.00 2,501,258 81 0.18% Prosperity Bank CD 0.20%07/01/22 07/01/21 4,029,448 4,029,448 100.00 4,029,448 92 0.20% Prosperity Bank CD 0.20%07/25/22 04/23/21 5,009,158 5,009,158 100.00 5,009,158 116 0.20% Prosperity Bank CD 0.20%08/01/22 05/25/21 5,008,335 5,008,335 100.00 5,008,335 123 0.20% East West Bank CD 0.45%08/01/22 02/01/22 2,002,920 2,002,920 100.00 2,002,920 123 0.45% East West Bank CD 0.53%08/10/22 02/10/22 3,002,179 3,002,179 100.00 3,002,179 132 0.53% East West Bank CD 0.17%08/15/22 11/15/21 4,002,553 4,002,553 100.00 4,002,553 137 0.17% Prosperity Bank CD 0.35%08/22/22 11/20/20 2,511,649 2,511,649 100.00 2,511,649 144 0.35% Prosperity Bank CD 0.20%09/12/22 06/11/21 5,007,484 5,007,484 100.00 5,007,484 165 0.20% East West Bank CD 0.26%09/20/22 12/20/21 2,001,454 2,001,454 100.00 2,001,454 173 0.26% Independent Bank CD 0.30%10/18/22 10/18/21 2,558,726 2,558,726 100.00 2,558,726 201 0.30% Prosperity Bank CD 0.20%10/24/22 04/23/21 5,009,158 5,009,158 100.00 5,009,158 207 0.20% East West Bank CD 0.21%11/15/22 11/15/21 10,007,885 10,007,885 100.00 10,007,885 229 0.21% Prosperity Bank CD 0.40%11/17/22 11/17/20 2,010,654 2,010,654 100.00 2,010,654 231 0.40% Prosperity Bank CD 0.15%11/23/22 08/23/21 2,001,743 2,001,743 100.00 2,001,743 237 0.15% Prosperity Bank CD 0.15%12/21/22 09/21/21 5,003,720 5,003,720 100.00 5,003,720 265 0.15% East West Bank CD 1.06%12/26/22 03/25/22 12,002,440 12,002,440 100.00 12,002,440 270 1.07% R Bank CD 0.60%12/31/22 06/30/21 1,004,514 1,004,514 100.00 1,004,514 275 0.60% East West Bank CD 0.42%01/09/23 01/07/22 5,015,327 5,015,327 100.00 5,015,327 284 0.42% East West Bank CD 0.51%01/20/23 01/20/22 10,009,925 10,009,925 100.00 10,009,925 295 0.51% East West Bank CD 0.83%02/08/23 02/08/22 8,009,465 8,009,465 100.00 8,009,465 314 0.83% Bank OZK CD 0.18%02/23/23 08/23/21 4,204,417 4,204,417 100.00 4,204,417 329 0.18% East West Bank CD 1.19%02/27/23 02/25/22 20,022,835 20,022,835 100.00 20,022,835 333 1.20% March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 40 Page 52 of 150 Quarterly Financial Report City - Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield March 31, 2022 Veritex Community Bank CD 0.18%03/09/23 09/09/21 4,003,572 4,003,572 100.00 4,003,572 343 0.18% East West Bank CD 1.15%03/14/23 03/14/22 15,008,509 15,008,509 100.00 15,008,509 348 1.16% East West Bank CD 1.29%03/27/23 03/25/22 25,006,186 25,006,186 100.00 25,006,186 361 1.30% Prosperity Bank CD 0.20%04/24/23 04/23/21 5,009,158 5,009,158 100.00 5,009,158 389 0.20% Prosperity Bank CD 0.20%05/01/23 05/25/21 5,008,335 5,008,335 100.00 5,008,335 396 0.20% Bank OZK CD 0.20%06/12/23 06/11/21 5,018,797 5,018,797 100.00 5,018,797 438 0.20% R Bank CD 0.73%06/30/23 06/30/21 1,005,475 1,005,475 100.00 1,005,475 456 0.73% Bank OZK CD 0.21%08/14/23 11/12/21 5,003,469 5,003,469 100.00 5,003,469 501 0.21% Veritex Community Bank CD 0.25%09/25/23 09/24/21 10,012,404 10,012,404 100.00 10,012,404 543 0.25% Bank OZK CD 0.20%10/09/23 10/08/21 5,004,159 5,004,159 100.00 5,004,159 557 0.20% Bank OZK CD 0.30%11/13/23 11/12/21 10,009,900 10,009,900 100.00 10,009,900 592 0.30% TOTALS 445,453,842$ 445,453,842$ 445,453,842$ 156 0.37% (1)(2) (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (3) Earnings Credit - The City's depository accounts provide an earnings credit on balances which is used to offset bank fees. City of Georgetown Valley View Consulting, L.L.C. 41 Page 53 of 150 Quarterly Financial Report 0–6 Months 81% 6–12 Months 15% 12–18 Months 4% Current Quarter Maturities $0 $25,000,000 $50,000,000 $75,000,000 $100,000,000 $125,000,000 $150,000,000 $175,000,000 $200,000,000 $225,000,000 $250,000,000 $275,000,000 $300,000,000 $325,000,000 $350,000,000 $375,000,000 $400,000,000 $425,000,000 $450,000,000 03/31/21 06/30/21 09/30/21 12/31/21 Portfolio Balances Money Market Local Depository TexSTAR TexPool Certificate of Deposit 166174166 102 69 90 7375 109104 123 156163 97108 87 51 67 49 41 91 73 6154 99 71 124 95100 80 70 676358 818274 104113 123 0 50 100 150 200 # o f D a y s Weighted Average to Maturity JPMorgan Chase 5%Prosperity Bank 12% Veritex Community Bank 4% Bank OZK 7% NexBank 2% TexPool 14%TexSTAR 26% Independent Bank 2% East West Bank 28% R Bank 0% Portfolio Holdings by Issuer City of Georgetown Valley View Consulting, L.L.C.42 Page 54 of 150 Quarterly Financial Report City - Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 12/31/21 Increases Decreases Book Value 03/31/22 Market Value 12/31/21 Change in Market Value Market Value 03/31/22 JPMorgan Chase Cash 0.23%04/01/22 21,185,795$ 1,441,575$ –$ 22,627,370$ 21,185,795$ 1,441,575$ 22,627,370$ JPMorgan Chase MMA 0.03%04/01/22 434,146 32 – 434,178 434,146 32 434,178 Veritex Community Bank M 0.27%04/01/22 3,215,361 935 – 3,216,296 3,215,361 935 3,216,296 NexBank MMA 0.55%04/01/22 7,395,351 7,601 – 7,402,952 7,395,351 7,601 7,402,952 Texas Capital Bank MMA 0.20%04/01/22 12,013,024 – (12,013,024) – 12,013,024 (12,013,024) – TexPool 0.15%04/01/22 95,641,577 – (34,957,455) 60,684,122 95,641,577 (34,957,455) 60,684,122 TexSTAR 0.11%04/01/22 109,421,033 6,373,318 – 115,794,352 109,421,033 6,373,318 115,794,352 East West Bank CD 0.21%01/07/22 5,010,309 – (5,010,309) – 5,010,309 (5,010,309) – Prosperity Bank CD 0.30%01/21/22 4,014,022 – (4,014,022) – 4,014,022 (4,014,022) – East West Bank CD 0.10%02/01/22 2,001,294 – (2,001,294) – 2,001,294 (2,001,294) – Independent Bank CD 0.40%02/05/22 3,008,963 – (3,008,963) – 3,008,963 (3,008,963) – Independent Bank CD 0.40%02/08/22 5,014,919 – (5,014,919) – 5,014,919 (5,014,919) – Prosperity Bank CD 0.15%02/10/22 3,003,738 – (3,003,738) – 3,003,738 (3,003,738) – R Bank CD 0.63%02/25/22 2,009,446 – (2,009,446) – 2,009,446 (2,009,446) – Prosperity Bank CD 0.15%03/21/22 5,001,870 – (5,001,870) – 5,001,870 (5,001,870) – Prosperity Bank CD 0.35%04/21/22 2,510,227 2,167 – 2,512,394 2,510,227 2,167 2,512,394 Independent Bank CD 0.30%04/22/22 4,218,187 3,190 – 4,221,377 4,218,187 3,190 4,221,377 Independent Bank CD 0.35%05/09/22 4,010,480 3,538 – 4,014,018 4,010,480 3,538 4,014,018 Prosperity Bank CD 0.35%05/17/22 2,007,586 1,733 – 2,009,319 2,007,586 1,733 2,009,319 Prosperity Bank CD 0.20%06/13/22 5,005,016 2,469 – 5,007,484 5,005,016 2,469 5,007,484 East West Bank CD 0.18%06/20/22 2,500,148 1,110 – 2,501,258 2,500,148 1,110 2,501,258 East West Bank CD 0.18%06/20/22 3,000,178 1,332 – 3,001,509 3,000,178 1,332 3,001,509 East West Bank CD 0.18%06/20/22 2,500,148 1,110 – 2,501,258 2,500,148 1,110 2,501,258 Prosperity Bank CD 0.20%07/01/22 4,027,396 2,053 – 4,029,448 4,027,396 2,053 4,029,448 Prosperity Bank CD 0.20%07/25/22 5,006,689 2,469 – 5,009,158 5,006,689 2,469 5,009,158 Prosperity Bank CD 0.20%08/01/22 5,005,866 2,469 – 5,008,335 5,005,866 2,469 5,008,335 East West Bank CD 0.45%08/01/22 – 2,002,920 – 2,002,920 – 2,002,920 2,002,920 East West Bank CD 0.53%08/10/22 – 3,002,179 – 3,002,179 – 3,002,179 3,002,179 East West Bank CD 0.17%08/15/22 4,000,876 1,677 – 4,002,553 4,000,876 1,677 4,002,553 Prosperity Bank CD 0.35%08/22/22 2,509,483 2,166 – 2,511,649 2,509,483 2,166 2,511,649 Prosperity Bank CD 0.20%09/12/22 5,005,016 2,469 – 5,007,484 5,005,016 2,469 5,007,484 East West Bank CD 0.26%09/20/22 2,000,171 1,283 – 2,001,454 2,000,171 1,283 2,001,454 Independent Bank CD 0.30%10/18/22 2,556,793 1,933 – 2,558,726 2,556,793 1,933 2,558,726 Prosperity Bank CD 0.20%10/24/22 5,006,689 2,469 – 5,009,158 5,006,689 2,469 5,009,158 East West Bank CD 0.21%11/15/22 10,002,704 5,181 – 10,007,885 10,002,704 5,181 10,007,885 Prosperity Bank CD 0.40%11/17/22 2,008,672 1,982 – 2,010,654 2,008,672 1,982 2,010,654 Prosperity Bank CD 0.15%11/23/22 2,001,003 740 – 2,001,743 2,001,003 740 2,001,743 Prosperity Bank CD 0.15%12/21/22 5,001,870 1,850 – 5,003,720 5,001,870 1,850 5,003,720 East West Bank CD 1.07%12/26/22 – 12,002,440 – 12,002,440 – 12,002,440 12,002,440 City of Georgetown Valley View Consulting, L.L.C. 43 Page 55 of 150 Quarterly Financial Report City - Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 12/31/21 Increases Decreases Book Value 03/31/22 Market Value 12/31/21 Change in Market Value Market Value 03/31/22 R Bank CD 0.60%12/31/22 1,003,029 1,485 – 1,004,514 1,003,029 1,485 1,004,514 East West Bank CD 0.42%01/09/23 – 5,015,327 – 5,015,327 – 5,015,327 5,015,327 East West Bank CD 0.51%01/20/23 – 10,009,925 – 10,009,925 – 10,009,925 10,009,925 East West Bank CD 0.83%02/08/23 – 8,009,465 – 8,009,465 – 8,009,465 8,009,465 Bank OZK CD 0.18%02/23/23 4,202,542 1,876 – 4,204,417 4,202,542 1,876 4,204,417 East West Bank CD 1.20%02/27/23 – 20,022,835 – 20,022,835 – 20,022,835 20,022,835 Veritex Community Bank C 0.18%03/09/23 4,001,795 1,776 – 4,003,572 4,001,795 1,776 4,003,572 East West Bank CD 1.16%03/14/23 – 15,008,509 – 15,008,509 – 15,008,509 15,008,509 East West Bank CD 1.30%03/27/23 – 25,006,186 – 25,006,186 – 25,006,186 25,006,186 Prosperity Bank CD 0.20%04/24/23 5,006,689 2,469 – 5,009,158 5,006,689 2,469 5,009,158 Prosperity Bank CD 0.20%05/01/23 5,005,866 2,469 – 5,008,335 5,005,866 2,469 5,008,335 Bank OZK CD 0.20%06/12/23 5,016,310 2,487 – 5,018,797 5,016,310 2,487 5,018,797 R Bank CD 0.73%06/30/23 1,003,667 1,808 – 1,005,475 1,003,667 1,808 1,005,475 Bank OZK CD 0.21%08/14/23 5,000,867 2,602 – 5,003,469 5,000,867 2,602 5,003,469 Veritex Community Bank C 0.25%09/25/23 10,006,234 6,169 – 10,012,404 10,006,234 6,169 10,012,404 Bank OZK CD 0.20%10/09/23 5,001,680 2,479 – 5,004,159 5,001,680 2,479 5,004,159 Bank OZK CD 0.30%11/13/23 10,002,474 7,426 – 10,009,900 10,002,474 7,426 10,009,900 TOTAL / AVERAGE 0.37%413,507,197$ 107,981,684$ (76,035,039)$ 445,453,842$ 413,507,197$ 31,946,645$ 445,453,842$ City of Georgetown Valley View Consulting, L.L.C. 44 Page 56 of 150 Quarterly Financial Report City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads JPMorgan Chase Cash 22,627,370$ 22,627,370$ –$ –$ –$ –$ –$ –$ –$ –$ JPMorgan Chase MMA 434,178 434,178 – – – – – – – – Veritex Community Bank MMA 3,216,296 3,216,296 – – – – – – – – NexBank MMA 7,402,952 7,402,952 – – – – – – – – TexPool 60,684,122 60,684,122 – – – – – – – – TexSTAR 115,794,352 20,117,827 464,960 22,257,135 137,333 6,667 1,530,963 1,532,128 - 1,416,343 Prosperity Bank CD 04/21/22 2,512,394 2,512,394 – – – – – – – – Independent Bank CD 04/22/22 4,221,377 4,221,377 – – – – – – – – Independent Bank CD 05/09/22 4,014,018 4,014,018 – – – – – – – – Prosperity Bank CD 05/17/22 2,009,319 2,009,319 – – – – – – – – Prosperity Bank CD 06/13/22 5,007,484 5,007,484 – – – – – – – – East West Bank CD 06/20/22 2,501,258 – – – – – – – – – East West Bank CD 06/20/22 3,001,509 – – – – – – – – – East West Bank CD 06/20/22 2,501,258 – – – – – – – – – Prosperity Bank CD 07/01/22 4,029,448 4,029,448 – – – – – – – – Prosperity Bank CD 07/25/22 5,009,158 5,009,158 – – – – – – – – Prosperity Bank CD 08/01/22 5,008,335 5,008,335 – – – – – – – – East West Bank CD 08/01/22 2,002,920 – – – – – – – – – East West Bank CD 08/10/22 3,002,179 – – – – – – – – – East West Bank CD 08/15/22 4,002,553 – – – – – – – – – Prosperity Bank CD 08/22/22 2,511,649 2,511,649 – – – – – – – – Prosperity Bank CD 09/12/22 5,007,484 5,007,484 – – – – – – – – East W est Bank CD 09/20/22 2,001,454 – – – – – – – – – Independent Bank CD 10/18/22 2,558,726 2,558,726 – – – – – – – – Prosperity Bank CD 10/24/22 5,009,158 5,009,158 – – – – – – – – East West Bank CD 11/15/22 10,007,885 – – – – – – – – – Prosperity Bank CD 11/17/22 2,010,654 2,010,654 – – – – – – – – Prosperity Bank CD 11/23/22 2,001,743 2,001,743 – – – – – – – – Prosperity Bank CD 12/21/22 5,003,720 5,003,720 – – – – – – – – East West Bank CD 12/26/22 12,002,440 12,002,440 – – – – – – – – R Bank CD 12/31/22 1,004,514 1,004,514 – – – – – – – – East West Bank CD 01/09/23 5,015,327 5,015,327 – – – – – – – – East West Bank CD 01/20/23 10,009,925 10,009,925 – – – – – – – – East West Bank CD 02/08/23 8,009,465 8,009,465 – – – – – – – – Bank OZK CD 02/23/23 4,204,417 4,204,417 – – – – – – – – East West Bank CD 02/27/23 20,022,835 20,022,835 – – – – – – – – Veritex Community Bank CD 03/09/23 4,003,572 4,003,572 – – – – – – – – East West Bank CD 03/14/23 15,008,509 15,008,509 – – – – – – – – East West Bank CD 03/27/23 25,006,186 25,006,186 – – – – – – – – Prosperity Bank CD 04/24/23 5,009,158 5,009,158 – – – – – – – – Prosperity Bank CD 05/01/23 5,008,335 5,008,335 – – – – – – – – Bank OZK CD 06/12/23 5,018,797 5,018,797 – – – – – – – – R Bank CD 06/30/23 1,005,475 1,005,475 – – – – – – – – Bank OZK CD 08/14/23 5,003,469 5,003,469 – – – – – – – – Veritex Community Bank CD 09/25/23 10,012,404 10,012,404 – – – – – – – – Bank OZK CD 10/09/23 5,004,159 5,004,159 – – – – – – – – Bank OZK CD 11/13/23 10,009,900 10,009,900 – – – – – – – – Totals 445,453,842$ 320,756,302$ 464,960$ 22,257,135$ 137,333$ 6,667$ 1,530,963$ 1,532,128$ –$ 1,416,343$ Book & Market Value March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 45 Page 57 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) Garey Park Donation 2017 CO Facilities/ Public Safety/ Equipment 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 86,755 4,345 97,402 8,172,513 56,711 389,666 284,585 1,826,844 3,682,705 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,501,258 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,002,179 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 86,755$ 4,345$ 97,402$ 11,174,692$ 56,711$ 389,666$ 284,585$ 1,826,844$ 6,183,963$ -$ City of Georgetown Valley View Consulting, L.L.C. 46 Page 58 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) 2019 GO- Roads 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater 2020 GO- Roads 2020 Revenue- Water/WW Electric-LCRA Transformers City - 2021 CO Airport City - 2021 CO Fac/Equip/Par ks City - 2021 GO Parks City - 2021 GO Roads City - 2021A CO Electric –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,752,717 844,405 359,409 5,241,238 595,592 4,088,401 700,120 3,220,386 1,000,171 5,500,304 1,475,837 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,001,509 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,002,920 – – – – – – – – – – – – – – – – – – – – – – – – – 4,002,553 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,752,717$ 844,405$ 359,409$ 7,244,157$ 595,592$ 4,088,401$ 700,120$ 10,224,449$ 1,000,171$ 5,500,304$ 1,475,837$ City of Georgetown Valley View Consulting, L.L.C. 47 Page 59 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) City - 2021A CO Water/WW City - 2021A GO Roads City - American Rescue Plan –$ –$ –$ – – – – – – – – – – – – 10,172,370 13,922,893 3,855,626 – – – – – – – – – – – – – – – – – – – – – 2,501,258 – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,001,454 – – – – – – – – 10,007,885 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 12,673,628$ 25,932,232$ 3,855,626$ City of Georgetown Valley View Consulting, L.L.C. 48 Page 60 of 150 Quarterly Financial Report City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 GO- Roads 2015 Revenue Water WW 2016 GO- Roads 2016 Revenue Water/WW JPMorgan Chase Cash 21,185,795$ 21,185,795$ –$ –$ –$ –$ –$ –$ –$ –$ JPMorgan Chase MMA 434,146 434,146 – – – – – – – – Veritex Community Bank MMA 3,215,361 3,215,361 – – – – – – – – NexBank MMA 7,395,351 7,395,351 – – – – – – – – Texas Capital Bank MMA 12,013,024 12,013,024 – – – – – – – – TexPool 95,641,577 95,641,577 – – – – – – – – TexSTAR 109,421,033 26,975,128 491,317 4,759,615 137,318 19,523 2,043,651 1,531,963 1,416,191 204,500 East West Bank CD 01/07/22 5,010,309 5,010,309 – – – – – – – – Prosperity Bank CD 01/21/22 4,014,022 4,014,022 – – – – – – – – East West Bank CD 2/1/2022 2,001,294 – – – – – – – – – Independent Bank CD 02/05/22 3,008,963 3,008,963 – – – – – – – – Independent Bank CD 02/08/22 5,014,919 4,011,935 – – – – – – – – Prosperity Bank CD 02/10/22 3,003,738 – – – – – – – – – R Bank CD 02/25/22 2,009,446 – – – – – – – – – Prosperity Bank CD 03/21/22 5,001,870 5,001,870 – – – – – – – – Prosperity Bank CD 04/21/22 2,510,227 2,510,227 – – – – – – – – Independent Bank CD 04/22/22 4,218,187 4,218,187 – – – – – – – – Independent Bank CD 05/09/22 4,010,480 4,010,480 – – – – – – – – Prosperity Bank CD 05/17/22 2,007,586 2,007,586 – – – – – – – – Prosperity Bank CD 06/13/22 5,005,016 5,005,016 – – – – – – – – East West Bank CD 06/20/22 2,500,148 – – – – – – – – – East West Bank CD 06/20/22 3,000,178 – – – – – – – – – East West Bank CD 06/20/22 2,500,148 – – – – – – – – – Prosperity Bank CD 07/01/22 4,027,396 4,027,396 – – – – – – – – Prosperity Bank CD 07/25/22 5,006,689 5,006,689 – – – – – – – – Prosperity Bank CD 08/01/22 5,005,866 5,005,866 – – – – – – – – East West Bank CD 08/15/22 4,000,876 – – – – – – – – – Prosperity Bank CD 08/22/22 2,509,483 2,509,483 – – – – – – – – Prosperity Bank CD 09/12/22 5,005,016 5,005,016 – – – – – – – – East West Bank CD 09/20/22 2,000,171 – – – – – – – – – Independent Bank CD 10/18/22 2,556,793 2,556,793 – – – – – – – – Prosperity Bank CD 10/24/22 5,006,689 5,006,689 – – – – – – – – East West Bank CD 11/15/22 10,002,704 – – – – – – – – – Prosperity Bank CD 11/17/22 2,008,672 2,008,672 – – – – – – – – Prosperity Bank CD 11/23/22 2,001,003 2,001,003 – – – – – – – – Prosperity Bank CD 12/21/22 5,001,870 5,001,870 – – – – – – – – R Bank CD 12/31/22 1,003,029 1,003,029 – – – – – – – – Bank OZK CD 02/23/23 4,202,542 4,202,542 – – – – – – – – Veritex Community Bank CD 03/09/23 4,001,795 4,001,795 – – – – – – – – Prosperity Bank CD 04/24/23 5,006,689 5,006,689 – – – – – – – – Prosperity Bank CD 05/01/23 5,005,866 5,005,866 – – – – – – – – Bank OZK CD 06/12/23 5,016,310 5,016,310 – – – – – – – – R Bank CD 06/30/23 1,003,667 1,003,667 – – – – – – – – Bank OZK CD 08/14/23 5,000,867 5,000,867 – – – – – – – – Veritex Community Bank CD 09/25/23 10,006,234 10,006,234 – – – – – – – – Bank OZK CD 10/09/23 5,001,680 5,001,680 – – – – – – – – Bank OZK CD 11/13/23 10,002,474 10,002,474 – – – – – – – – Totals 413,507,197$ 299,039,607$ 491,317$ 4,759,615$ 137,318$ 19,523$ 2,043,651$ 1,531,963$ 1,416,191$ 204,500$ December 31, 2021 Book & Market Value City of Georgetown Valley View Consulting, L.L.C. 49 Page 61 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) Garey Park Donation 2017 CO Facilities/ Public Safety/ Equipment 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 GO- Roads –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 246,585 4,344 97,392 7,767,004 56,705 576,862 343,147 1,914,917 3,982,049 754,612 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,002,984 – – – – – – – – – 3,003,738 – – – – – – – – – – – – – – – 2,009,446 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,500,148 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 246,585$ 4,344$ 97,392$ 11,773,726$ 56,705$ 576,862$ 343,147$ 1,914,917$ 6,482,197$ 2,764,059$ City of Georgetown Valley View Consulting, L.L.C. 50 Page 62 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater 2020 GO- Roads 2020 Revenue- Water/WW Electric-LCRA Transformers City - 2021 CO Airport City - 2021 CO Fac/Equip/Par ks City - 2021 GO Parks City - 2021 GO Roads City - 2021A CO Electric City - 2021A CO Water/WW –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,154,776 390,295 5,391,534 673,034 4,156,584 700,045 5,371,681 1,000,064 5,721,126 2,873,965 10,789,818 – – – – – – – – – – – – – – – – – – – – – – – – 2,001,294 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,000,178 – – – – – – – – – – – – – – 2,500,148 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 4,000,876 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,154,776$ 390,295$ 7,392,828$ 673,034$ 4,156,584$ 700,045$ 12,372,735$ 1,000,064$ 5,721,126$ 2,873,965$ 13,289,966$ City of Georgetown Valley View Consulting, L.L.C. 51 Page 63 of 150 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) City - 2021A GO Roads City - American Rescue Plan –$ –$ – – – – – – – – – – 13,948,075 3,927,211 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,000,171 – – – – – 10,002,704 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 25,950,950$ 3,927,211$ City of Georgetown Valley View Consulting, L.L.C. 52 Page 64 of 150 Quarterly Financial Report ________________________________________________________________________ Leigh Wallace Nathan Parras Finance Director Assistant Finance Director ________________________________________________________________________ Karrie Pursley Elaine Wilson Treasurer Assistant Finance Director Georgetown Economic Development Corporation (GEDCO) QUARTERLY INVESTMENT REPORT For the Quarter Ended March 31, 2022 Prepared by Valley View Consulting, L.L.C. The investment portfolio of the Georgetown Economic Development Corporation (GEDCO) is in compliance with the Texas Public Funds Investment Act and the Investment Policy and Strategies. Disclaimer:These reports were compiled using information provided by the City.No procedures were performed to test the accuracy or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not representative of total return yields and do not account for investment advisor fees. 53 Page 65 of 150 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield MMA 2,132,009$ 2,132,009$ 2,132,629$ 2,132,629$ 0.27% Pools 6,489,373 6,489,373 4,603,525 4,603,525 0.12% Certificates of Deposit 2,003,592 2,003,592 2,004,804 2,004,804 0.24% 10,624,975$ 10,624,975$ 8,740,959$ 8,740,959$ 0.19% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.19%Total Portfolio 0.13% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Interest income provided in separate report. December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. March 31, 2022 Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 54 Page 66 of 150 Quarterly Financial Report Economic Overview 3/31/2022 The Federal Open Market Committee (FOMC) raised the Fed Funds target range to 0.25% to 0.50% (Effective Fed Funds are trading +/-0.30%). The FOMC ended monthly security purchases and may begin reducing their balance sheet. The market projection 4 to 6 more increases this calendar year. Final Fourth Quarter GDP recorded +6.9%. March Non-Farm Payroll missed estimates adding 431k net new jobs. Decreasing the Three Month Average NFP to 562k. Crude oil declined to +/-$100 per barrel. The Stock Markets have recovered from the "correction" and slowly regained some lost ground. Some domestic economic indicators, including housing, softened. Inflation remained well over the FOMC 2% target (Core PCE +/-5.4%). The FOMC Fed Funds target projections pushed the yield curve to a Three Year Maturity peak. 02505007501,000 1,2501,5001,7502,000 2,2502,5002,750 3,0003,2503,5003,750 4,0004,2504,5004,750 5,0005,250 S&P 500 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 US Treasury Historical Yields - Since Nov 2015 Six Month T-Bill Two Year T-Note Ten Year T-Note 0.00 0.50 1.00 1.50 2.00 2.50 3.00 Treasury Yield Curves March 31, 2021 December 31, 2021 March 31, 2022 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 5.50 6.00 US Treasury Historical Yields - Since 2006 Six Month T-Bill Two Year T-Note Ten Year T-Note Valley View Consulting, L.L.C. 55 Page 67 of 150 Quarterly Financial Report Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield Veritex Bank MMA 0.27%04/01/22 03/31/22 2,132,629$ 2,132,629$ 1.00 2,132,629$ 1 0.27% TexasDAILY AAAm 0.14%04/01/22 03/31/22 2,126,329 2,126,329 1.00 2,126,329 1 0.14% TexSTAR AAAm 0.11%04/01/22 03/31/22 2,477,196 2,477,196 1.00 2,477,196 1 0.11% Veritex Bank CD 0.24%8/5/2022 02/08/21 2,004,804 2,004,804 100.00 2,004,804 127 0.24% 8,740,959$ 8,740,959$ 8,740,959$ 30 0.19% (1)(2) March 31, 2022 (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 56 Page 68 of 150 Quarterly Financial Report MMA 24% Pools 53% Certificates of Deposit 23% GEDCO PORTFOLIO COMPOSITION $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 06/30/21 9/30/2021 12/31/2021 3/31/2022 GEDCO PORTFOLIO BALANCES CD TexasDAILY TexSTAR Money Market Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 57 Page 69 of 150 Quarterly Financial Report Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 12/31/21 Increases Decreases Book Value 03/31/22 Market Value 12/31/21 Change in Market Value Market Value 03/31/22 Veritex Bank MMA 0.27%04/01/22 2,132,009$ 620$ –$ 2,132,629$ 2,132,009$ 620$ 2,132,629$ TexasDAILY 0.14%04/01/22 2,126,023 306 – 2,126,329 2,126,023 306 2,126,329 TexSTAR 0.11%04/01/22 4,363,350 – (1,886,154) 2,477,196 4,363,350 (1,886,154) 2,477,196 Veritex Bank CD 0.24%8/5/2022 2,003,592 1,212 – 2,004,804 2,003,592 1,212 2,004,804 TOTAL / AVERAGE 0.19%10,624,975$ 2,138$ (1,886,154)$ 8,740,959$ 10,624,975$ (1,884,016)$ 8,740,959$ Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 58 Page 70 of 150 Quarterly Financial Report Georgetown Transportation Enhancement Corporation (GTEC) QUARTERLY INVESTMENT REPORT For the Quarter Ended March 31, 2022 Prepared by Valley View Consulting, L.L.C. ________________________________________________________________________ Leigh Wallace Nathan Parras Finance Director Assistant Finance Director ________________________________________________________________________ Karrie Pursley Elaine Wilson Treasurer The investment portfolio of the Georgetown Transportation Enhancement Corporation (GTEC) is in compliance with the Texas Public Funds Investment Act and the Investment Policy and Strategies. Disclaimer:These reports were compiled using information provided by the City.No procedures were performed to test the accuracy or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not representative of total return yields and do not account for investment advisor fees. 59 Page 71 of 150 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Pools/MMAs 38,261,243$ 38,261,243$ 32,301,223$ 32,301,223$ 0.15% CDs/Securities 3,013,586 3,013,586 3,014,701 3,014,701 0.15% Totals 41,274,830$ 41,274,830$ 35,315,924$ 35,315,924$ 0.15% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.15%Total Portfolio 0.10% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Interest data provided in separate report. December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. March 31, 2022 Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 60 Page 72 of 150 Quarterly Financial Report Economic Overview 3/31/2022 The Federal Open Market Committee (FOMC) raised the Fed Funds target range to 0.25% to 0.50% (Effective Fed Funds are trading +/-0.30%). The FOMC ended monthly security purchases and may begin reducing their balance sheet. The market projection 4 to 6 more increases this calendar year. Final Fourth Quarter GDP recorded +6.9%. March Non-Farm Payroll missed estimates adding 431k net new jobs. Decreasing the Three Month Average NFP to 562k. Crude oil declined to +/-$100 per barrel. The Stock Markets have recovered from the "correction" and slowly regained some lost ground. Some domestic economic indicators, including housing, softened. Inflation remained well over the FOMC 2% target (Core PCE +/-5.4%). The FOMC Fed Funds target projections pushed the yield curve to a Three Year Maturity peak. 02505007501,000 1,2501,5001,7502,000 2,2502,5002,750 3,0003,2503,5003,750 4,0004,2504,5004,750 5,0005,250 S&P 500 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 US Treasury Historical Yields - Since Nov 2015 Six Month T-Bill Two Year T-Note Ten Year T-Note 0.00 0.50 1.00 1.50 2.00 2.50 3.00 Treasury Yield Curves March 31, 2021 December 31, 2021 March 31, 2022 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 5.50 6.00 US Treasury Historical Yields - Since 2006 Six Month T-Bill Two Year T-Note Ten Year T-Note Valley View Consulting, L.L.C. 61 Page 73 of 150 Quarterly Financial Report Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield TexPool AAAm 0.15%04/01/22 03/31/22 19,470,940$ 19,470,940$ 1.00 19,470,940$ 1 0.15% TexSTAR AAAm 0.11%04/01/22 03/31/22 10,139,296 10,139,296 1.00 10,139,296 1 0.11% Veritex Bank MMA 0.27%04/01/22 03/31/22 2,690,987 2,690,987 1.00 2,690,987 1 0.27% Prosperity Bank CD 0.15%08/23/22 08/23/21 3,014,701 3,014,701 100.00 3,014,701 145 0.15% TOTALS 35,315,924$ 35,315,924$ 35,315,924$ 13 0.15% (1)(2) March 31, 2022 (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 62 Page 74 of 150 Quarterly Financial Report Pools/MMAs 91% CDs/Securities 9% GTEC PORTFOLIO COMPOSITION $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $45,000,000 6/30/2021 9/30/2021 12/31/2021 3/31/2022 GTEC PORTFOLIO BALANCES CD TexPool TexSTAR Money Market Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 63 Page 75 of 150 Quarterly Financial Report Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 12/31/21 Increases Decreases Book Value 03/31/22 Market Value 12/31/21 Change in Market Value Market Value 03/31/22 TexPool 0.15%04/01/22 20,864,554$ –$ (1,393,614)$ 19,470,940$ 20,864,554$ (1,393,614)$ 19,470,940$ TexSTAR 0.11%04/01/22 14,706,484 – (4,567,188) 10,139,296 14,706,484 (4,567,188) 10,139,296 Veritex Bank MMA 0.27%04/01/22 2,690,205 782 – 2,690,987 2,690,205 782 2,690,987 Prosperity Bank CD 0.15%08/23/22 3,013,586 1,115 – 3,014,701 3,013,586 1,115 3,014,701 TOTAL / AVERAGE 0.15%41,274,830$ 1,897$ (5,960,803)$ 35,315,924$ 41,274,830$ (5,958,906)$ 35,315,924$ Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 64 Page 76 of 150 Quarterly Financial Report Department Federal Grantor Pass-Through Agency Identifying Number COG Name/Purpose YTD Expenditures YTD Revenue Recognized Airport N/A Texas Department of Transportation-Aviation M2214GEOR RAMP Grant - Routine Airport Maintenance Program - - Emergency Management US Dept. of the Treasury American Rescue Plan Act SLFRF Funding 72,000.00 72,000.00 Fire US Department of Homeland Security Federal Emergency Management Agency EMW-2017-FH-00496 SAFER 487,552.14 104,863.77 Library Texas Commission on the Arts Downtown Cultural District Grant 7,350.00 104,500.00 Planning US Department of Housing & Urban Development Williamson County CDBG 21st St Infrastructure 14,521.50 14,521.50 Planning US Department of Housing & Urban Development Williamson County CDBG Home Repair 71,138.01 71,138.01 Police US. Department of Justice N/A TX2460200 Equitable Sharing Agreement - - Public Works Dept. of Transportation /Federal Highway Administration Texas Department of Transportation CSJ-0914-05-187 Highway Planning & Construction (Austin Ave Bridge) - - Division Grantor COG Name/Purpose Status Emergency Management FEMA TDEM DR-4586 Winter Storm Uri Recovery Reviewed By: Elaine Wilson CITY OF GEORGETOWN Grant/Federal Funding Report as of March 31, 2022 Active Applications Pending Award Under FEMA Review 65Page 77 of 150 Quarterly Financial Report Project Budget Total Spend Remaining Budget % Remaining Airport - Self Managed PRJ000197 Hangar Mainenance 240,000 - 240,000 100% PRJ000198 Pavement Maintenance 60,000 - 60,000 100% PRJ000199 Wildlife Management 150,000 18,000 132,000 88% Airport - Self Managed Total 450,000 18,000 432,000 96% CDBG PRJ000003 17th Street 193,000 175,137 17,863 9% PRJ000248 21st W/WW offsite CDBG 97,000 48,405 48,595 50% CDBG Total 290,000 223,542 66,458 23% Electric PRJ000022 Consultant Engineering 271,352 101,964 169,389 62% PRJ000026 Db Wood_Sh29 Intersection 240,000 170,413 69,587 29% PRJ000036 Electrical System Improvement 100,000 21,105 78,895 79% PRJ000062 New Development Projects 11,620,341 6,284,354 5,335,987 46% PRJ000073 Power Quality Improvements 50,000 - 50,000 100% PRJ000147 Sectionalization Improvements 1,100,000 - 1,100,000 100% PRJ000175 I-35 Mobility Project TxDot 200,000 280,160 (80,160) -40% PRJ000189 Ronald Reagan - Glasscock Feeder Extension along Hwy 195 -Phase I 560,000 269,870 290,130 52% PRJ000192 Ronald Reagan - Glasscock Feeder extension along Hwy 195 - Phase II 591,250 288,906 302,344 51% PRJ000195 Downtown Overhead Rehab 2,400,000 39,610 2,360,390 98% PRJ000221 Titan-Aviation Dr to IH35 Infrastructure Addition 1,500,000 989,507 510,493 34% PRJ000222 Electric Design Software Replacement 80,000 - 80,000 100% PRJ000225 Chapel Hill, WS-11139 (GEO-45-C.3)437,577 454,634 (17,057) -4% PRJ000226 Wolf Ranch West - Section 1AG & 1BG 479,052 399,335 79,717 17% PRJ000227 Ascend Westinghouse Apartments 444,598 315,402 129,195 29% PRJ000229 Sun City NH 76 WS-11188 (GEO-18.2-N.51)274,030 205,450 68,580 25% PRJ000230 Sun City NH 78 296,400 118,796 177,604 60% PRJ000231 Georgetown Titan Development 1 & 2 140,428 113,923 26,505 19% PRJ000232 Texas Outdoor Power Building 1 91,414 64,415 26,999 30% PRJ000234 Summit at Westinghouse Self-Storage 49,685 36,904 12,781 26% PRJ000236 Medcore (Georgetown) Senior Living 226,972 226,236 736 0% PRJ000238 The Oscar at Georgetown 366,351 219,148 147,202 40% PRJ000239 Wolf Ranch West - Section 3 - Phase 2 418,339 293,679 124,660 30% PRJ000242 Allora North Georgetown 557,422 180,488 376,933 68% PRJ000243 Fairfield Inn - WS11346 131,340 42,641 88,699 68% PRJ000245 Morgan Mays Street Apartments 452,508 215,189 237,319 52% PRJ000246 Vida Apartments 198,248 112,643 85,606 43% PRJ000247 Georgetown (Longhorn) Travel Center Rev 193,845 - 193,845 100% PRJ000250 Georgetown Infiniti 135,633 48,044 87,588 65% PRJ000270 System Improvements - Power Quality 750,000 42,650 707,350 94% PRJ000271 System Improvements - Capacity Upgrades 9,275,375 143,073 9,132,303 98% PRJ000272 Wolf Lakes 566,109 492,161 73,948 13% PRJ000273 The Grove II Townhomes 108,924 35,490 73,434 67% PRJ000282 ANB Systems - Interconnection Service Portal 80,000 23,046 56,954 71% PRJ000283 Partners Software and Implementation 120,000 68,500 51,500 43% PRJ000284 Woodgate Development 195,933 134,574 61,359 31% PRJ000285 Titan NorthPark 35 - Building 3 121,752 72,211 49,541 41% PRJ000286 Wolf Ranch West - Section 2G 489,900 309,405 180,495 37% PRJ000287 Gateway 35 - Building 1 266,676 196,587 70,089 26% PRJ000288 Round Rock 2 Apartments 472,173 386,487 85,686 18% PRJ000289 Wolf Lakes Offsite Utility 307,445 233,154 74,291 24% PRJ000290 Windmill Hill Blue Ridge Drive Extension 257,827 180,290 77,536 30% PRJ000291 Chick-Fil-A Expansion at WR SC 72,396 61,448 10,949 15% PRJ000292 Aviation Drive Extension - Lift Station 48,390 34,856 13,534 28% PRJ000296 Sun City NH10 - Phase B 120,119 121,331 (1,212) -1% PRJ000299 Wolf Lakes Apartments - Hines Tract 446,777 172,996 273,781 61% PRJ000300 Wolf Lakes Bella Lago Underground Extension 314,510 298,983 15,527 5% PRJ000301 Titan NorthPark 35 - Building 5 166,073 18,738 147,334 89% PRJ000302 Somerset Hills - Phase A-B 970,256 783,213 187,043 19% PRJ000303 Westinghouse Retail Center at Windmill Hill 69,152 39,262 29,890 43% PRJ000305 Medical Towers at Georgetown - 67,653 (67,653) 0% PRJ000306 Toolman Business Park 168,802 94,183 74,619 44% PRJ000307 Sonrisa MOB, WS-11306, MPN-21-19 68,043 73,012 (4,969) -7% PRJ000308 Sun City Neighborhood 77 306,196 189,979 116,216 38% PRJ000309 Sun City NH 80 166,562 53,260 113,302 68% PRJ000312 Dutch Bros. Coffee at 1309 W. University 38,354 21,964 16,390 43% PRJ000313 Rivery Crossing (WS# 11264)156,254 9,823 146,431 94% PRJ000314 Hewlett Volkswagen 2022 Remodel (MPN# 21-106)43,767 24,022 19,745 45% PRJ000316 Wolf Lakes HEB (MPN# 21-95)120,668 10,588 110,080 91% Capital Project Life to Date Report FY2022 Q2 66 Page 78 of 150 Quarterly Financial Report Project Budget Total Spend Remaining Budget % Remaining PRJ000317 Blue Springs Business Park (MPN# 21-108)474,203 42,817 431,386 91% PRJ000318 Costco 270,223 - 270,223 100% PRJ000319 Georgetown Logistics (MPN# 21-87)453,870 39,781 414,090 91% PRJ000320 Amazon Sortation Facility - 17,830 (17,830) 0% PRJ000321 Wolf Lakes - Bella June Extension 201,850 15,559 186,292 92% PRJ000329 Sun City NH 79 (MPN# 22-14)149,174 50,429 98,745 66% PRJ000330 2021 Airport Road Upgrade 484,281 - 484,281 100% PRJ000331 Quail Valley (Phase 1) URD Voltage Conversion 240,344 - 240,344 100% Electric Total 42,169,163 16,052,169 26,116,993 62% Environmental Services PRJ000116 Transfer Station 11,000,000 961,311 10,038,689 91% Environmental Services Total 11,000,000 961,311 10,038,689 91% Finance PRJ000038 ERP Project 6,231,654 6,016,986 214,668 3% Finance Total 6,231,654 6,016,986 214,668 3% Fire PRJ000134 SCBA Replacement 1,170,000 840,934 329,066 28% PRJ000135 Cardiac Monitors 483,517 483,517 - 0% Fire Total 1,653,517 1,324,451 329,066 20% Fleet PRJ000124 Radio Replacement 938,278 213,798 724,480 77% PRJ000279 Electric Bond Funded Vehicles - FY22 1,061,500 958,977 102,523 10% PRJ000280 Fire Bond Funded Vehicles - FY22 2,005,440 1,896,440 109,000 5% PRJ000281 Police Bond Funded Vehicles - FY22 1,277,000 1,204,710 72,290 6% Fleet Total 5,282,218 4,273,926 1,008,292 19% GTEC Department PRJ000046 FM 971/ Fontana (Nw Bridge)1,209,000 1,206,390 2,610 0% PRJ000053 IH 35/ Hwy 29 Intersection Imp 1,800,000 120,066 1,679,934 93% PRJ000060 Rabbit Hill Road 4,100,000 420,360 3,679,640 90% PRJ000083 Rivery Tia Improvements 1,179,000 1,094,839 84,161 7% PRJ000145 Sh29 Signal And Roadway Improvements 1,595,000 393,067 1,201,933 75% PRJ000181 Aviation Drive 10,300,000 10,088,053 211,947 2% PRJ000182 Capella 1,500,000 - 1,500,000 100% PRJ000183 Costco 2,000,000 - 2,000,000 100% PRJ000203 FM1460 Widening 300,984 - 300,984 100% PRJ000206 NB Front Rd (2338 To Lakeway)216,000 221,766 (5,766) -3% PRJ000265 Project Diana (Witteria Way - Gateway 35)1,700,000 1,700,000 - 0% GTEC Department Total 25,899,984 15,244,541 10,655,443 41% Management Services PRJ000029 Downtown Parking Garage 291,483 151,910 139,573 48% PRJ000037 EOC Siren System 15,525 (8,564) 24,089 155% PRJ000042 Fire Station 6 5,500,000 5,327,442 172,558 3% PRJ000043 Fire Station 7 7,198,744 6,471,806 726,938 10% PRJ000067 Parking Improvements 68,510 - 68,510 100% PRJ000131 Fuel Station 1,100,000 92,388 1,007,613 92% PRJ000136 GMC Remodel Phase I 560,000 607,232 (47,232) -8% PRJ000178 Public Safety Operation and Training Center Phase II 4,500,000 124,039 4,375,961 97% PRJ000179 Recreation Center Teen/Senior Renovation 247,979 - 247,979 100% PRJ000180 Recreation Center Natatorium HVAC Replacement 700,000 667,546 32,454 5% PRJ000184 Airport Maintenance Facility 1,250,000 - 1,250,000 100% PRJ000191 Georgetown City Center - Festival/Public Space 5,400,000 78,488 5,321,512 99% PRJ000223 City Center Signage 125,000 - 125,000 100% PRJ000252 Fire Logistics Building 1,500,000 - 1,500,000 100% Management Services Total 28,457,242 13,512,287 14,944,954 53% Parks PRJ000048 Garey Park 15,346,730 15,273,154 73,577 0% PRJ000089 San Gabriel Park Improvement 13,025,000 7,384,382 5,640,618 43% PRJ000125 Parks Master Plan 229,998 229,998 - 0% PRJ000126 Regional Trail Development 1,302,684 1,302,684 - 0% PRJ000129 Ada Transition Plan 1,075,982 787,052 288,930 27% PRJ000190 Heritage Gardens 275,860 266,043 9,816 4% PRJ000240 South Main Plaza 272,450 62,750 209,700 77% PRJ000244 Grace Heritage Plaza 90,000 90,000 - 0% PRJ000249 GVPID Landscape Improvements - 61,500 (61,500) 0% PRJ000253 Southeast Community Park 14,500,000 - 14,500,000 100% PRJ000278 Regional Trail Improvements 200,000 - 200,000 100% Capital Project Life to Date Report FY2022 Q2 67 Page 79 of 150 Quarterly Financial Report Project Budget Total Spend Remaining Budget % Remaining PRJ000293 San Gabriel Park - Phase 3 663,870 651,169 12,701 2% PRJ000322 Crystal Knoll Park 250,000 40,700 209,300 84% PRJ000323 Madison Oaks Park - 14,500 (14,500) 0% PRJ000324 Vista Vera Park 250,000 40,700 209,300 84% PRJ000326 Westhaven Park I and II - 47,700 (47,700) 0% PRJ000327 La Conterra Park 250,000 40,700 209,300 84% PRJ000328 Waypoint Park 200,000 14,500 185,500 93% Parks Total 47,932,573 26,307,531 21,625,042 45% Police PRJ000133 Body Cameras 800,000 800,000 0 0% Police Total 800,000 800,000 0 0% Public Works - Self Managed Department PRJ000204 Historic District Street Signs - - - 0% Public Works - Self Managed Department Total - - - 0% Public Works Department PRJ000013 Austin Avenue Bridge 2,855,398 1,773,738 1,081,660 38% PRJ000045 FM 971 - (26,684) 26,684 0% PRJ000063 Northwest Blvd Bridge 3,509,094 421,578 3,087,516 88% PRJ000100 Southeast Inner Loop - - - 0% PRJ000137 Intersection Improvements (Lakeway @ Williams Drive)1,711,728 1,711,728 - 0% PRJ000138 Downtown Sidewalks 2,579,978 1,616,723 963,255 37% PRJ000139 Westinghouse - Scenic Lake Traffic Signal 600,000 343,447 256,553 43% PRJ000140 Austin Ave Bridges 10,184,000 - 10,184,000 100% PRJ000141 Southwestern Blvd 4,200,000 876,460 3,323,540 79% PRJ000143 Leander Rd(Norwood-Swbypass)6,750,000 994,025 5,755,975 85% PRJ000172 2020 Street Maintenance High Performance Seal: Bid Package No.1 372,200 349,542 22,658 6% PRJ000173 2020 Street Maintenance High Performance Seal: Bid Package No. 2 463,195 337,719 125,476 27% PRJ000174 2020 street maintenance HIPR 1,935,589 1,191,547 744,042 38% PRJ000188 DB Wood (SH 29 to Oak Ridge)18,000,000 1,703,636 16,296,364 91% PRJ000201 Austin Ave. (Sh29-Fm2243)466,000 466,000 - 0% PRJ000202 FM 971 5,821,392 5,821,392 0 0% PRJ000207 Northwest Blvd Bridge 12,418,528 11,319,255 1,099,273 9% PRJ000208 Old Town Northeast 906,159 906,159 - 0% PRJ000209 Southeast Inner Loop 10,521,000 8,898,018 1,622,982 15% PRJ000210 2021 HIPR Street Maintenance 2,300,000 2,294,978 5,022 0% PRJ000211 2021 High Performance Pavement Seal Project #1 750,000 712,642 37,358 5% PRJ000212 2021 High Performance Pavement Seal Project #2 515,698 492,265 23,433 5% PRJ000214 Intersection Improvements (Traffic Signals)1,650,000 1,365,168 284,832 17% PRJ000215 2021 Intersection Safety Enhancements (RRFB)475,166 96,450 378,716 80% PRJ000216 FY21 Downtown Sidewalk Improvements 1,000,000 130,000 870,000 87% PRJ000237 Northeast Inner Loop (Stadium to FM971) Emergency Repairs 700,000 681,858 18,142 3% PRJ000254 Shell Road 12,503,000 - 12,503,000 100% PRJ000255 Rockride Lane 5,776,000 - 5,776,000 100% PRJ000256 Westinghouse Road 8,200,000 2,050,000 6,150,000 75% PRJ000257 Sam Houston Ave Ext/SE1/Wilco Corridor 4,000,000 960 3,999,040 100% PRJ000258 DB Wood (Oak Ridge to Williams Dr)18,895,000 - 18,895,000 100% PRJ000267 Allocations - Intersections/Bike Lanes/Sidewalks - MB21 10,450,000 - 10,450,000 100% PRJ000277 Intersection Improvements - FY22 1,200,000 - 1,200,000 100% PRJ000294 2022 HIPR 2,750,000 308,700 2,441,300 89% PRJ000295 2022 High Performance Pavement Seal 1,209,302 209,300 1,000,002 83% PRJ000297 Southeast Inner Loop - MB21 32,061,000 - 32,061,000 100% PRJ000304 Memorial Drive 3,100,000 - 3,100,000 100% PRJ000310 Southwest Bypass (Wolf Ranch Parkway to SH29)2,000,000 - 2,000,000 100% Public Works Department Total 192,829,426 47,046,603 145,782,823 76% Right of Way PRJ000007 Access Rtw To Government Srv 220,000 - 220,000 100% PRJ000200 Access Rtw To Government Srv 220,000 220,000 - 0% Right of Way Total 440,000 220,000 220,000 50% Stormwater PRJ000004 18th and Hutto Drainage 164,793 11,469 153,324 93% PRJ000024 2020 Curb & Gutter 1,055,000 766,902 288,098 27% PRJ000104 Stormwater Infrastructure 347,000 168,506 178,495 51% PRJ000149 Drainage Improvement/Flood Mitigation Projects 300,000 - 300,000 100% PRJ000213 2021 Curb & Gutter Project 500,000 64,300 435,700 87% PRJ000274 2022 Curb & Gutter 500,000 65,250 434,750 87% Stormwater Total 2,866,793 1,076,427 1,790,367 62% Water Capital Project Life to Date Report FY2022 Q2 68 Page 80 of 150 Quarterly Financial Report Project Budget Total Spend Remaining Budget % Remaining PRJ000014 Berry Creek Inter.49,949,000 2,404,587 47,544,413 95% PRJ000017 Cedar Breaks Est 3,385,000 - 3,385,000 100% PRJ000023 Cr 255 (Wd14-2)1,817,359 319,081 1,498,278 82% PRJ000025 Db Wood/ Pastor 24 Dedicated 440,726 440,726 - 0% PRJ000034 Earz 2,326,000 364,015 1,961,985 84% PRJ000057 Lift Station Upgrade 423,593 156,093 267,500 63% PRJ000059 LWTP Raw Water Intake Rehab 6,750,000 5,666,956 1,083,044 16% PRJ000066 Park Lift Station & Force Main 3,574,341 2,217,317 1,357,024 38% PRJ000075 Pumps & Storage 9,289 9,289 - 0% PRJ000085 Ronald Reagan/Daniels Mountain 140,989 140,989 - 0% PRJ000096 Shell Road Water Line 6,890,000 1,111,260 5,778,740 84% PRJ000101 Southlake Wtp 100,000,000 15,087,619 84,912,381 85% PRJ000110 Sw Bypass Waterline 1,106,000 - 1,106,000 100% PRJ000119 Water Mains 1,536,750 501,352 1,035,398 67% PRJ000123 WW Interceptors - - - 0% PRJ000150 Carriage Oaks Transmission 600,000 430,800 169,200 28% PRJ000152 Hoover Pump Station 6,850,000 855,221 5,994,779 88% PRJ000154 Stonewall Ranch Pump Station Improvements 3,100,000 300,825 2,799,175 90% PRJ000155 Southside Water Treatment Plant 6,426,706 981,550 5,445,156 85% PRJ000156 Gatlin/Teravista Improvements 450,000 - 450,000 100% PRJ000157 Leander Interconnect 340,245 340,245 - 0% PRJ000158 West loop (H-1A)447,385 447,385 - 0% PRJ000160 Round Rock Supply Pump Station And Elevated Storage Tank 10,500,000 1,427,473 9,072,527 86% PRJ000161 Miscellaneous Line Upgrades 1,372,000 638,430 733,570 53% PRJ000162 South West Bypass Water (H24-1)2,906,000 2,496,358 409,642 14% PRJ000163 Tank Rehabilitation 3,274,536 393,416 2,881,120 88% PRJ000164 Council Chamber Water 423,000 15,960 407,040 96% PRJ000165 San Gabriel WWTP Rehabilitation 3,257,307 1,622,000 1,635,307 50% PRJ000167 San Gabriel Inter SGI -2 4,500,000 912,755 3,587,245 80% PRJ000168 WWTP Upgrade 950,000 209,000 741,000 78% PRJ000177 Northlake WTP Phase IV Expansion 15,000,000 14,764,498 235,502 2% PRJ000185 Cimarron Hills Wastewater Treatment Plant Expansion 5,300,000 799,325 4,500,675 85% PRJ000218 EARZ Wastewater Rehabilitation Area 2 - 2019 2,768,469 2,460,360 308,109 11% PRJ000219 Southside GST Foundation Improvements 535,678 535,678 - 0% PRJ000228 Southside GST Roof Rehab 791,500 645,000 146,500 19% PRJ000241 2020 - 2021 EARZ - Area 3 1,500,000 516,820 983,180 66% PRJ000259 Pecan Branch WWTP Expansion 37,000,000 - 37,000,000 100% PRJ000260 CR 262 Waterline 2,500,000 187,200 2,312,800 93% PRJ000261 Dove Springs WWTP Rehabilitation 3,200,000 516,900 2,683,101 84% PRJ000262 Wolf Ranch Expansion and Force Main 5,900,000 - 5,900,000 100% PRJ000263 Water - Wastewater Master Plan 725,000 710,835 14,165 2% PRJ000264 Interceptor Lift Station Removal & Gravity Main 8,500,000 - 8,500,000 100% PRJ000266 SCADA Upgrades 1,500,000 - 1,500,000 100% PRJ000268 System Resiliency 3,525,000 1,023,320 2,501,680 71% PRJ000275 FY2022 EARZ -Area 4 2,000,000 - 2,000,000 100% Water Total 314,491,873 61,650,636 252,841,237 80% Water Operations PRJ000220 AMI Equipment Upgrades 2,250,000 - 2,250,000 100% Water Operations Total 2,250,000 - 2,250,000 100% Grand Total 683,044,442 194,728,410 488,316,031 71% Capital Project Life to Date Report FY2022 Q2 69 Page 81 of 150 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Cemetery Special Revenue  Fund Perpetual Reserve Currently cemetery operations are self‐funded through plot  sales of approximately $50K per year. The cemetery is  managed through Parks Administration. In 2015, Council  elected to transfer $75,000 annually for future costs  associated with maintaining the property.  The General Fund has made this transfer in since FY 2016. While the perpetual  reserve has grown slowly, it is not on pace to sustain the  Cemetery Fund long‐term. The fund is estimated to need a  $5 million balance to be self‐sustaining on interest earnings  and cemetery revenue. No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. No change. Council gave no direction on cemetery fund  during March 8 workshop. Unfunded Actuarial Accrued  Liability (UAAL) Recognizes the outstanding liability for the City’s employee  retirement plan through TMRS.  The City contributes  monthly to fund the UAAL, based on an annual percentage  of payroll. Actual % of payroll costs is recognized within each fund. The UAAL is provided by TMRS and lags one year. As of 9/30/2020, the net pension liability is $18.7 million  and is 88.97% funded.  The City's FY2021 year‐end unfunded liability was  estimated at $21.5M. This increase in liability is due to a  change in the actuarial assumptions. The plan is 89.2%  funded, which is an excellent funding ratio. The funded  ratio has steadily increased from the low 80's over the  past 5 years. Other Post Employee Benefits  (OPEB) While the City has no obligation to offer additional retiree  benefits, retirees are eligible to participate in the City’s  health insurance program.  That ability represents a subsidy  that impacts health insurance costs to the City. Retirees pay  their monthly premiums to the self insurance fund, which  then processes their health insurance claims.    OPEB liability as of 9/30/21 is $4.9 million.No change. This report is conducted bi‐annually. Compensated Absence Future costs associated with benefits such as vacation, and  sick leave for City employees. Compensated Absence is  accrued annually to each proprietary fund type on a GAAP  basis and accounted for on the balance sheet of each fund.  For governmental funds (and for budgetary basis), the  expense is recognized when due and payable.  The City  keeps a reserve in the General Fund to help offset large  payouts for long‐term employees. The reserve is used as  needed, and annually replenished or increased based on  known risk. Compensated absences as of 9/30/21 are $8.4 million. No change. This calculation is performed once annually. CITY OF GEORGETOWN Long-term Commitments, Reservations, and Other Unfunded Liabilities 03/31/2022 70 Page 82 of 150 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Electric Fund Rate Stabilization  Reserve Intended to mitigate potential rate impacts due to increased purchased power costs or other external factors. The RSR is  maintained within the Electric Fund.  Final ending fund balance in FY2021 is $39.8M. After  accounting for capital roll forward and cost of living  adjustment amendments in FY2022, ending fund balance  is projected to be $36.6M. This fully funds all reserves  and leaves a remaining available balance of $1.4M. All reserves are fully funded currently, as well as  projected to be fully funded in the 5‐year financial model  used in the cost of service study. Recommend removing  this item from the unfunded liabilities list. Airport Maintenance Fund on‐going maintenance of the Airport grounds, runways and taxi ways.  Terminal and Tower included in Facilities ISF.  An Airport Master Plan was developed to address long term  capital maintenance project prioritization.  No change No change Americans with Disabilities Act  (ADA) Compliance Needs As facilities are built or repurposed, meeting ADA  compliance will be included in Project Costs.  Funding for  program expansion will be needed (General Fund sources).  The City has an adopted policy, as required by Federal Law,  that it will make reasonable accommodations and  modifications to ensure that people with disabilities have an  equal opportunity to enjoy its programs, services, and  activities. The City does not maintain a reserve for these  modifications. No Change No change 71 Page 83 of 150 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Sidewalk Maintenance &  Masterplan Currently, new sidewalks are built as development occurs.   Repairs are funded as needed or if funding is available,  when major roads are repaired.  Useful life of a sidewalk is  estimated at 40 to 50 years. The largest revenue source  comes from the City’s General Fund, but there has been  some debt funding as well.  Rock Sidewalk/FY 20 Downtown ADA Sidewalk  Improvements. Project is in construction. Contractor  wrapped up most work along Rock Street and the  intersections of Austin and 7th/8th streets. Contractor is  currently working on 7th street between Main and  Church Streets.  FY21 and FY22 Downtown ADA Sidewalk  improvements will be a continuation of Downtown ADA  improvements and closing gaps. Design/survey work has  begun. Internal meetings to take place to ensure  coordination with departments on work that may need to  take place with the construction. Old Town NE Sidewalk ‐  Contractor has completed 95%  of the project. All sidewalk and pedestrian ramps are in  place. TDLR inspection and walk‐through to be completed  in Mid‐May. Contractor to address any punch list items. Park Equipment Maintenance  & Replacement Over the past 5 years, funding for Park Maintenance and  Replacement has increased.  $200K transfer from General  Fund included in FY2018 budget.  Staff has listed all assets &  developed replacement schedule funded by the General  Fund. No Change No change Radio Equipment Replacement Communication system consisting of 500 on‐body and in‐ vehicle radios for Police, Fire, parks and utilities.  Replacement radios are compatible with newer technology.   The replacement takes place over 5 years due to cost and is  funded with certificate of obligation debt.  The replacement count for FY2022 will be finalized and  sent to GGAF for approval in April. Approximately $570,000 is needed to finish this project in  FY2023. This will be included in the proposed budget.  72 Page 84 of 150 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Street Maintenance The City funds street maintenance in the General Fund,  supplemented by a 1/8th Street Sales Tax special revenue  fund. In 2017 and 2018, the Council and GTAB reviewed  various methods for enhanced street maintenance and  costs. Direction from Council is to use high performance  surface seals and pavement wearing courses and begin  programmatically addressing the street network's deferred  maintenance backlog, creating a need for approximately $2  million more per year for street maintenance. No change Fiber Asset Allocation Network fiber infrastructure is installed across the City.  Traditionally, the Electric Fund has installed and maintained  the network. In reviewing all costs for the Electric Fund, the  City has begun moving the fiber asset to the IT Fund. Staff  must develop a multi‐year strategy to complete the asset  transfer and allocate costs for maintenance. The IT Department is planning to include the fourth and  final installment of the asset transfer as costs to be  allocated to other departments in the FY2023 budget. Once the FY2021 audit was completed, the IT Fund was  confirmed to have enough one‐time savings in fund  balance to cover the final installment of the asset.  Accounting department completed this transfer on the  balance sheet in FY2022. The IT Allocation will be reduced to reflect this update in the FY2023 budget. Recommend  removing this unfunded liability from the list. IT Capital Replacement  Reserve The purpose of this reserve is to fund the maintenance and  replacement of computer network and other technology  systems. A reserve will be established within the ISF for  replacement of major systems and will be funded over time  through excess revenues within the Fund.  The targeted  amount is the average (1/5th) of the next five years on the  replacement schedule.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. 73 Page 85 of 150 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Facilities Maintenance Reserve The City has established an on‐going maintenance program,  which includes major repairs, equipment, as well as  contracts for maintaining City facilities. The City has  anticipated a useful life of such equipment and established a means of charging those costs to the various departments in order to recognize the City’s continuing costs of maintaining  its facilities.  Determination for facility repairs is based on  useful life of the various elements of each facility.  A  proportional cost for each element is expensed within the  budget for capital replacement.  The targeted replacement  reserve amount is the average (1/5th) of the next five years  on the replacement schedule.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. The Facilities Department plans to  increase cost allocation rates in FY2023 budget in order  to build this reserve.                                 Eric Johnson ‐  Through the budget process council approved 10% to  begin the increase in the Facilities Reserve Fund.                  Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. Joint Services Fund 90 Day  Operational Contingency  Reserve A minimum ninety (90) days of operating expenses will be  reserved for unexpected delays in revenue or emergency  expenses.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. 74 Page 86 of 150 Georgetown Electric Utility Advisory Board 06/16/2022 Page 87 of 150 22 AGENDA I.Regular Session: (* -indicates legislative action) A.Call to Order B.Roll Call C.Introduction of Visitors D.Public Wishing to Address the Board E.Review and Approval of Minutes* F.General Manager’s Monthly Report i.Customer Service and Billing Report ii.Operations Report iii.Safety and Employee Development Report iv.Finance and Budgeting Report G.NewGen Amendment H.Net Metering Policy Options Discussion II.Executive Session: I.Purchased Power Update J.Cyber Security Update *-indicates legislative action Page 88 of 150 Customer Service and Billing – Electric Services Customer Service and Billing – Electric Services Review of Minutes 05/19/2022 Page 89 of 150 General Manager’s Monthly Report 6/16/2022 Page 90 of 150 Customer Service and Billing – Electric Services Customer Service and Billing – Electric Services Customer Service and Billing – Electric Services Leticia Zavala Customer Care Director Page 91 of 150 66 •All Available Services* *Active & Inactive service delivery points Customer Statistics Available Electric Meters:Apr-2022 May-2022 Residential 27,411 27,581 General -Small 2,591 2,594 General -Large 348 350 Industrial 22 22 Industrial -Large 1 1 School Services 24 24 Municipal 254 241 Municipal -Pumping 45 58 Total Services Count 30,696 30,871 Available Security Lights Apr-2022 May-2022 Residential 95 94 Non-Residential 126 127 Municipal 4,203 4,203 Total Services Count 4,424 4,424 Net Metering REC Meters*545 546 *Main Meters Included in Counts above Page 92 of 150 77 •Breakdown by Active Electric Customers (unique) : •Electric Billing Collection: •Advanced Metering Infrastructure (AMI): 99.7% –Usage data automatically transmitted to billing office •Automated Meter Reading (AMR): .3% –Usage data is collected via a drive by system •# of Customer Estimations: 125 •Account did not get a “good” READ; or •Account did not get “ANY” READ (work order put in for metering to investigate) Customer Statistics Apr-2022 May-2022 Residential 26,855 26,926 Builder 790 885 Commercial & Industrial 2,415 2,428 Municipal/Schools 295 294 Total Electric Customers:30,355 30,533 Page 93 of 150 88 •Billed Meters/Services* *Meters billed during the month Customer Statistics Billed Electric Meters:Apr-2022 May-2022 Residential 27,028 27,127 General -Small 2,351 2,333 General -Large 338 318 Industrial 21 18 Industrial -Large 1 1 School Services 25 25 Municipal 181 182 Municipal -Pumping 41 54 Total Services Count 29,986 30,058 Billed Security Lights Apr-2022 May-2022 Residential 95 94 Non-Residential 126 127 Municipal 4,203 4,203 Total Services Count 4,424 4,424 Billed Net Meters*545 544 *Also included in above meter counts Page 94 of 150 99 Customer Billing Statistics Average Monthly Electric Bill FY22 -May FY21 -May All Customers $216.81 $191.50 Average YTD Electric Bill FY2022 FY2021 All Customers $200.46 $212.31 Residential Customer -FY2022 FY2021 Cost per 1000 kWh $134.35 $134.35 (including PCA + Base) Average kWh 742 730 Electric Bill (based on Average kWh)$99.69 $98.08 Page 95 of 150 1010 Electric Revenue –FY 2022 Page 96 of 150 1111 Aged Receivables Report Page 97 of 150 1212 Collection Agency Review Month Accounts Assigned Assigned Amount Assign Average Bal Current Collected Collected ToDate Fee Paid to Collection Agency Liquidity May-22 216 $64,610.98 $299.12 $494.24 $494.24 0.8% Apr-22 59 $20,342.43 $344.79 $1049.27 $1429.88 $1542.12 7.0% Mar-22 75 $25,424.37 $338.99 $0.00 $3,495.39 $31,362.07 13.8% Feb-22 249 $96,830.86 $388.88 $461.14 $11,947.39 $2,167.60 12.3% Jan-22 0 $0.00 $0.00 $0.00 $0.00 $1476.78 0.0% Dec-21 104 $95,028.38 $913.73 $0.00 $66,134.14 $900.16 69.6% Nov-21 48 $16,358.98 $340.81 $0.00 $1,489.58 $855.10 9.1% Oct-21 123 $39,594.42 $321.91 $0.00 $10,029.18 $1,916.84 25.3% Sep-21 131 $44,705.08 $341.26 $350.52 $8,028.43 $1,841.48 18.0% Aug-21 52 $19,337.56 $371.88 $0.00 $1,415.62 $2,750.86 7.3% Jul-21 327 $165,161.34 $505.08 $79.97 $38,135.53 $4,661.59 23.1% Jun-21 0 $0.00 $0.00 $0.00 $0.00 $5469.96 0.0% May-21 2467 $1,391,124.99 $563.89 $4,242.11 $140,938.09 $290.16 10.1% 0 $0.00 $0.00 $0.00 $0.00 0.0% Total 3851 $1,978,519.39 $4730.34 $6,677.25 $283,537.47 $55,234.72 14.3% Page 98 of 150 Electric Operations Report Mike Westbrook Electric Operations Manager Page 99 of 150 14 Performance Metrics City of Georgetown May-22 April May Good Caution Alert Training 100%100%>90%90%-80%<80% Safety 100%100%>90%90%-80%<80% SO OTC 100%91%>90%90%-80%<80% PM WO OTC 99%99%>90%90%-80%<80% CM WO OTC 100%100%>90%90%-80%<80% Electric Reliability (SAIFI)0.417 0.281 <1 1-2 >2 Electric Outage Duration (CAIDI)65.457 67.467 <116 116-200 >200 Page 100 of 150 15 Top Five Outages & Events City of Georgetown Date Start Time Duration (min) Customers Affected Customer Minutes Cause Area 5/6/2022 12:25am 27 174 4,698 Vehicle clipped a guy wire/blew fuse East Georgetown 5/9/2022 5:20am 259 7 1,813 Vehicle hit a transformer/replaced the transformer East Georgetown 5/12/2022 7:18am 83 6 498 Blown fuse South Georgetown 5/22/2022 12:40am 116 8 928 Blown fuse/Tree in the primary Georgetown East 5/26/2022 8:21am 66 10 660 Blown fuse Georgetown East Date Start of Event End of Event # of Outages Average Duration Cause Area 5/5/2022 1:32am 7:21pm 14 99 min Lightning/ Trees Gabriel/Rivery Page 101 of 150 Electric Safety and Training Report Danny Potter Electric Safety and Employee Development Manager Page 102 of 150 17 Electric Employee Safety and Development •Safety Meetings: 4 •Quarterly Safety Down Day •Monthly and Weekly •Safety Incidents: 0 •Employee Training and Development ▪Meter Apprentice Program Development •KPA Software Update Page 103 of 150 Finance and Budgeting Report Leigh Wallace Finance Director Page 104 of 150 1919 QUARTERLY FINANCIAL REPORT ELECTRIC FUND •Revenue Budget Sources •The FY2022 revenue budget for the Electric Fund is $124 million •69% of budgeted revenues is from charges for service •Electric Sales revenue •Bond Proceeds are 16% of budgeted revenues •Developer Contributions budgeted at 10% of total revenue •Fees are 1% of budgeted revenue •Non-rate fees •Renewable Energy Credits (REC) Page 105 of 150 2020 QUARTERLY FINANCIAL REPORT ELECTRIC FUND Electric Services Quarterly Comparison:Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs.Actuals Quarterly Comparison FY2022 YTD Actuals:Q2 FY21 YTD Actuals:Q2 FY22 Variance % of Budget Variance %Variance Operating Revenue 40002:Sales Taxes 5,000 600,000 11,000 1,851,000 3,539,712 85,541,593 2,500,000 - 2,389 415,395 20,999 525,563 1,611,051 36,867,522 3,266,695 1,379,308 3,140 415,663 22,676 2,354,874 1,769,856 36,357,690 5,567,528 - (1,860) (184,337) 11,676 503,874 (1,769,856) (49,183,903) 3,067,528 - 62.81% 69.28% 206.14% 127.22% 50.00% 42.50% 222.70% 0.00% 752 268 1,676 1,829,311 158,805 (509,832) 2,300,833 (1,379,308) 31.48% 0.06% 7.98% 348.07% 9.86% -1.38% 70.43% -100.00% 41002:Penalties 42001:Interest Income 43001:Fees 43004:Administrative Charges 43601:Electric Sales Charges 44502:Developer Contributions 70001:Transfers In Operating Revenue Total 94,048,305 44,088,922 46,491,427 (47,556,878)49.43%2,402,505 5.45% Non -Operating Revenue 45001:Misc Revenue 35,000 - 665,840 19,461,500 76,471 - 892,773 - 94,392 750 19,392 - 59,392 750 (646,448) (19,461,500) 269.69% 0.00% 2.91% 0.00% 17,921 750 (873,381) - 23.43% 0.00% -97.83% 0.00% 45003:Misc Reimbursements 45004:Sale of Property 46001:Bond Proceeds Non -Operating Revenue Total 20,162,340 969,245 114,534 (20,047,806)0.57%(854,710)-88.18% Revenue Total 114,210,645 45,058,167 46,605,962 (67,604,683)40.81%1,547,795 3.44% Page 106 of 150 2121 QUARTERLY FINANCIAL REPORT ELECTRIC FUND •Electric Sales Revenue •Represents 83%of budgeted Electric Fund operating revenue •$36.4 million,or 43%of electric sales revenue budget received through the quarter •Electric sales revenue is down 1% compared to the same period of FY2021 •Q1 consumption was lower than same period last year •Q2 consumption was higher than same period last year ELECTRIC SALES CHARGES -1%36,357,690 25.0M 20.0M 15.0M 10.0M 5.0M K Q1 FY2021 FY2022 Q2 Page 107 of 150 2222 QUARTERLY FINANCIAL REPORT ELECTRIC FUND •Expense Budget •The FY2022 expense budget for the Electric Fund is $115 million •48% of budgeted expenses is from purchase power related expenses •Electrical Engineering is 22%of budget •CIP Expense •Non-departmental totals 15% of budget •PILOT •Debt Service •Transfers Page 108 of 150 2323 QUARTERLY FINANCIAL REPORT ELECTRIC FUND Non-Operating Expense Total 27,203,501 2,574,791 10,047,794 17,155,707 36.94%(7,473,003)(12,760,951) Expense Total 108,787,732 78,552,040 55,860,847 52,926,885 51.35%22,691,193 -28.89% Electric Services Quarterly Comparison: Q2 FY22 Budget FY2021 FY2022 FY2022 Year-to-date: Budget Vs. Actuals Quarterly Comparison FY2022 YTD Actuals:Q2 FY21 YTD Actuals:Q2 FY22 Variance % of Budget Variance %Variance Operating Expense CC0001 Non-Departmental CC0521 Operational Technology CC0522 Electric Administration CC0523 Electric Safety and Employee Deve CC0524 Metering Services CC0525 T&D Services CC0526 Systems Engineering CC0537 Electric Resource Management CC0555 Electric Systems Operations CC0557 Electrical Engineering 6,963,362 1,141,532 9,765,046 399,125 2,161,252 2,899,187 - 55,493,445 1,861,469 899,813 1,157,245 174,329 2,263,456 - 645,725 1,176,655 136,428 69,743,303 392,305 287,804 3,683,284 316,589 4,781,799 94,705 990,559 2,338,658 - 32,206,046 761,578 639,833 3,280,078 52.90% 824,943 27.73% 4,983,247 48.97% 304,420 23.73% 1,170,693 45.83% 560,529 80.67% -0.00% 23,287,399 58.04% 1,099,891 40.91% 259,980 71.11% (2,526,040)218.28% (142,260)81.60% (2,518,343)111.26% (94,705)0.00% (344,834)53.40% (1,162,003)98.75% 136,428 -100.00% 37,537,257 -53.82% (369,273)94.13% (352,029)122.32% Operating Expense Total 81,584,231 75,977,249 45,813,053 35,771,178 56.15%30,164,196 -39.70% Non-Operating Expense CC0001 Non-Departmental CC0557 Electrical Engineering 9,947,271 17,256,230 614,762 1,960,029 1,394,886 8,652,908 8,552,385 14.02% 8,603,322 50.14% (780,124)126.90% (6,692,879)341.47% Page 109 of 150 2424 QUARTERLY FINANCIAL REPORT ELECTRIC FUND •Purchased Power •66% of Electric Fund operating expenses •$29.5 million, or 26% of purchase power expense budget through the quarter •Net Purchase power is down 63% compared to the same period of FY2021 •With Winter Storm Uri shown -63%31,866,389 NET PURCHASED POWER 10.0M K 20.0M 30.0M 40.0M 50.0M 60.0M 70.0M Q1 Q2 FY2 021 FY2022 Page 110 of 150 QUARTERLY FINANCIAL REPORT ELECTRIC FUND 2 5 Q2:FY2022 •Net Purchase Power Budget:$56,126,987 •Purchased Power:$31,106,521 •REC Sales:($2,070,694) •CRR Credits:$759,868 •Net Purchased Power:$29,795,695 •% of Net Purchase Power Budget:53% •Q2:FY2021 • •Net Purchase Power Budget:$60,270,000 •Purchased Power:$38,498,858 •$48M expense removed to compare quarter to quarter •REC Sales:($866,041) •CRR Credits:($246,957) •Net Purchased Power:$37,385,860 •% of Net Purchase Power Budget:62% Page 111 of 150 2626 QUARTERLY FINANCIAL REPORT ELECTRIC FUND •Variances among other operations cost centers are due to several mid-year re- organizations of staff and functions. Variances will normalize in later quarters. •CC0525 T&D Services and CC05557 Electrical Engineering •Capitalization of labor to CIP (Year-end entry) •Personnel expenses look inflated and capital expenses deflated. The year- end entry shows on the balances sheet and is not reflected in budget schedules •Fund revenue and expenses are tracking as anticipated by staff at this time Page 112 of 150 Project Updates 06/16/2022 Page 113 of 150 28 Project Updates •TEC Warehouse Update •Material to be moved and purchased by the end of June •TEC scheduled to purchase inventory June 29th 2022 •Inventory to be moved from COG to TEC facility from June 30th to July 1st •Partner Software Implementation •Design portion of implementation to go-live on June 15th (soft-go live) •The full go-live set for mid-July •Joint Use/ Pole Attachments •As of June 6th 2022, Schneider Engineering has begun administering the Pole Attachments program for COG. •Fee update to Pole Attachment Agreement to be brought to Council on 06/28. This is an update to the Post Construction Inspection Fee of $20 to $75 •New fee to go into effect 90 days after Council approval. Page 114 of 150 Cost of Service Study Update 06/16/2022 Page 115 of 150 Legislative Action Items 06/16/2022 Page 116 of 150 3131 •The purpose of this proposal is to request additional budget to support completion of the Cost of Service Study (COS). The original agreement was approved in December 2020, and the study was initiated in June of 2021 with intention of of new rates to be implemented in January 2022.However, given the urgent requests for changes to the Net Energy Metering policy resulting from Winter Storm Uri as well as subsequent analysis and presentations, the primary efforts related to the COS Study were delayed. •These additional requests by the City were not anticipated in the development of the original scope of services and related budget for the COS Study. Therefore, an amendment is necessary to continue utilizing the services of NewGen Strategies and Solutions towards completion of the Cost of Service Study. •Staff recommendation is to extend the agreement by 6 months to continue utilizing the services of NewGen Strategies and Solutions to complete the Cost of Service Study •The estimated completion of the outstanding items is estimated to be $45,275, with $9,660 remaining on the contract. Thus, the contract requires an additional $35,615 in estimated cost of services provided by NewGen to complete the study. NewGen Amendment- Cost of Service Study Page 117 of 150 City of Georgetown, Texas Electric Utility Board June 16, 2022 S UB J E C T: C onsideration and pos s ible rec ommendation to approve an amendment to an agreement with NewG en S trategies and S olutions, LLC to extend the term of current services for a C os t of S ervice S tudy by s ix months, in an amount not to exc eed $35,615.00 - Daniel Bethapudi; G eneral Manager of Elec tric Utility IT E M S UMMARY: T he purpos e of this proposal is to reques t additional budget to support completion of the C os t of S ervice S tudy (C O S ). T he original agreement was approved in Dec ember 2020, and the s tudy was initiated in June of 2021 with intention of of new rates to be implemented in January 2022. However, given the urgent requests for changes to the Net Energy Metering polic y res ulting from Winter S torm Uri as well as s ubsequent analysis and pres entations , the primary efforts related to the C O S S tudy were delayed. T hes e additional requests by the C ity were not anticipated in the development of the original sc ope of s ervic es and related budget for the C O S S tudy. T herefore, an amendment is nec es s ary to continue utilizing the services of NewG en S trategies and S olutions towards completion of the C os t of S ervice S tudy. F IN AN C IAL IMPAC T: T he estimated completion of the outs tanding items is es timated to be $45,275, with $9,660 remaining on the contrac t. T hus , the c ontract requires an additional $35,615 in es timated c os t of services provided by NewG en to complete the s tudy. S UB MIT T E D B Y: Daniel Bethapudi-G eneral Manager of Electric Utility AT TAC H ME N T S: Description Type Contract Amendment Exhibit Original Agreement Backup Material Page 118 of 150 CO N T R A C T R O U T I N G F O R M Contract No.__________________ Project No.________ Bid No._________ RFP No._________ New Contract Renewal Change Order Amendment Assignment Other NAME OF CONTRACTOR: CONTRACT DESCRIPTION: CONTRACT VALUE: GL ACCOUNT NO: GRANT FUNDED: NO YES If YES, Grant No. SIGNATURES RECOMMENDING APPROVAL _______________________________________________ ________________________ PURCHASING/CONTRACT COORDINATOR DATE _______________________________________________ __5/24/2022______________________ LEGAL DEPARTMENT DATE _______________________________________________ ________________________ DIRECTOR ADMINISTERING CONTRACT DATE (greater than $10,000) APPROVED and EXECUTED _______________________________________________ _______________________ DIRECTOR ADMINISTERING CONTRACT DATE ($10,000 or less) _______________________________________________ _______________________ CITY MANAGER/ASST CITY MANAGER DATE ($50,000 or less) _______________________________________________ _______________________ MAYOR/CITY SECRETARY ATTESTS (if applicable) DATE FINAL PROCESSING _______________________________________________ ________________________ PURCHASING DATE for Purchasing Use Only Insurance Certificates: Performance Bond: Payment Bond: Form 1295: For City Secretary Use Only Originals sent to CSO: Scanned into Laserfiche/Global: Council Date: Item No.: 5/11/2022 n/a n/a on file x x 2020-698015 Page 119 of 150 DocuSign Envelope ID: D55D142E-59DE-483D-A961-290E9635EB5C Amendment No. 1 to the Agreement between NewGen Strategies and Solutions, LLC and the City of Georgetown, Texas This First Amendment Agreement (“First Amendment”) is entered into by and between CITY OF GEORGETOWN, a Texas Home-Rule Municipal Corporation (the “City”), and NEWGEN STRATEGIES AND SOLUTIONS, LLC (collectively, the “Parties”). The Parties hereby agree as follows: WHEREAS, the Parties entered into an Agreement on January 12, 2021 for Consulting Services, Contract No. 21-0051-CC, (the “Original Agreement”) for Comprehensive Electric Utility Cost of Service Study and Rate Design Study (the “Services”); and, WHEREAS, the Parties desire to amend the Original Agreement to extend the term for Services for an additional six (6) months; and, WHEREAS, the City requires additional services to complete the Cost of Service Study; and, NOW THEREFORE, in consideration of the mutual covenants contained herein, the Parties agree as follows: 1.Section 5 of the Original Agreement is hereby deleted and replaced in its entirety as follows: Term. The term of this Agreement shall be in effect until the services have been completed by the Consultant, but in no event shall the term extend beyond August 31, 2022 2.During the First Renewal Term, the prices shown in Exhibit “A,” attached hereto, shall apply to Services. 3.During the First Renewal Term, the not to exceed amount shall be one hundred fourteen thousand seven hundred seventy-five dollars and no cents ($114,775.00). 4.All other terms of the Original Agreement not inconsistent with this First Amendment shall apply. Except as expressly modified by this First Amendment, the Original Agreement remains unchanged and in full force and effect, subject to its terms. 5.This First Amendment is effective on the date executed by the City. Signature page to follow Page 120 of 150 DocuSign Envelope ID: D55D142E-59DE-483D-A961-290E9635EB5C NEWGEN STRATEGIES AND SOLUTIONS, LLC CITY OF GEORGETOWN By: By: Scott Burnham Printed Name: Printed Name: Josh Schroeder Title: Pa_r_t_n_e_r Title: Mayor Date: _5_/_1_0_/_20_2_2 Date: ATTEST: Robyn Densmore, City Secretary APPROVED AS TO FORM: Skye Masson, City Attorney Page 121 of 150 DocuSign Envelope ID: C5599A88-21E2-426B-A929-FE25E490F0FA April 25, 2022 via email (Daniel.Bethapudi@georgetown.org) Mr. Daniel Bethapudi General Manager – Energy Services City of Georgetown 300-1 Industrial Avenue Georgetown, TX 78626 225 Union Boulevard Suite 450 Lakewood, CO 80228 Phone: (720) 633-9514 Subject: Proposal for Additional Services related to Cost of Service Study and Rate Design Study Dear Daniel: As requested, NewGen Strategies and Solutions, LLC (NewGen) has developed the enclosed proposal for Additional Services to support the City of Georgetown (City) in its efforts to initiate systemwide electric utility rate strategies going forward. As you are aware, NewGen’s current cost of service (COS) and rate design study (COS Study) was initiated in June 2021 with the anticipation of new rates to be implemented January 1, 2022. However, given the urgent requests for changes to the Net Energy Metering policy resulting from Winter Storm Uri as well as subsequent analysis and presentations, the primary efforts related to the COS Study were delayed. More recently, the City requested support related to its pending bond issue, which resulted in additional delays to the COS Study. These additional requests by the City were not anticipated in the development of the original scope of services and related budget for the COS Study. The purpose of this proposal is to request additional budget to support completion of the COS Study. The specific elements to be developed for the COS Study are provided as an attachment to this letter, which is the final scope of services in the original agreement (signed by NewGen 12/11/20). The scope of service remaining to be completed includes updating and finalizing the COS model, completion of the proof of revenue (with the billing database), and the development of the rate design model and rates, as well as the preparation of a final report and presentation to City Council. The additional budget request for these services is $35,615, as provided in the table below. We estimate completion of the outstanding items to be approximately $45,275 and as of today’s date, we have approximately $9,660 remaining in the current budget. As discussed, the composition of the NewGen team has changed since the original scope of services, as Stephanie Crain and Meghan Helper have been added to the team to replace Grant Rabon and Natalie Accardo. Economics | Strategy | Stakeholders | Sustainability www.newgenstrategies.net Page 122 of 150 DocuSign Envelope ID: D55D142E-59DE-483D-A961-290E9635EB5C Exhibit “A” Page 123 of 150 1/14/2021 Page 124 of 150 Page 125 of 150 Page 126 of 150 12 January x1 Page 127 of 150 Page 128 of 150 Page 129 of 150 Page 130 of 150 Page 131 of 150 Page 132 of 150 Page 133 of 150 Page 134 of 150 Page 135 of 150 Page 136 of 150 Page 137 of 150 Page 138 of 150 Page 139 of 150 Page 140 of 150 Page 141 of 150 Page 142 of 150 Page 143 of 150 Page 144 of 150 Page 145 of 150 Page 146 of 150 Page 147 of 150 Page 148 of 150 Page 149 of 150 City of Georgetown, Texas Electric Utility Board June 16, 2022 S UB J E C T: IT E M S UMMARY: F IN AN C IAL IMPAC T: N/A S UB MIT T E D B Y: R obert C as e- Board C hairman Page 150 of 150