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HomeMy WebLinkAboutFY 16 - 02 QuarterlyReport_RedactedFINANCIAL REPORT AND INVESTMENT REPORT For the Quarter Ended March 31, 2016 Table of Contents Executive Summary ........................................................................................................................................... 1-5 General Fund Revenue & Expense Comparison ................................................................................................. 6 Major Fund Revenue Comparison ....................................................................................................................... 7 Council Discretionary Fund Schedule .................................................................................................................. 8 Quarterly Investment Report - City ................................................................................................................9-21 Quarterly Investment Report - GTEC .......................................................................................................... 22-27 Quarterly Investment Report - GEDCO ....................................................................................................... 28-33 Grant Applications .............................................................................................................................................. 34 Capital Improvement Projects ..................................................................................................................... 35-38 Long-term Commitments and Other Unfunded Liabilities ......................................................................... 39-42 EXECUTIVE SUMMARY FOR THE QUARTER ENDED March 31, 2016 I. Quarterly Financial Analysis General Fund Revenues: General Fund revenues collected for the second quarter of fiscal year 2016 are stronger than the prior year with an 8.1% increase. The total revenue collected year to date (YTD) for the General Fund is $28.0 million. Sales tax revenues continue to be higher than projected. General Fund sales tax revenues for the second quarter of fiscal year 2016 are 4.5% ahead of the second quarter of fiscal year 2015. The sales tax collections through February totaled $4.4 million, or 42.6% of budget. The growth in sales tax is primarily driven by increases in our core sectors of retail trade, food, and information, which are positively impacted by population growth. It is currently anticipated that fiscal year 2016 sales tax will exceed the budgeted amount. Property tax revenues are typically received during the first two quarters of the fiscal year, with the majority of the taxes being received in December and January. The amount of revenue is based on the assessed value and is estimated using the County Assessor’s data. Any deviations from estimates in this revenue stream are typically related to new construction and delinquency rates. Property tax revenues for the second quarter of 2016 are up 13.4%, or $1.2 million, from the second quarter of 2015. Our collection rate as of March 2016 is 96.5% compared to 95.6% last March. The City collects a 4 – 5% franchise fee on electric, natural gas, cable, and non-cellular telephone revenues provided by entities other than the City. The City has collected $0.7 million through the second quarter of 2016, which is a 15.13% decrease from the second quarter of 2015. Franchise fees are typically collected on a quarterly basis and the timing of payments can vary. The City also collects a 3% franchise fee and a 7% return on investment (ROI) fee from City owned utilities, which totaled $1.1 million and $2.8 million respectively, through the second quarter of the fiscal year. Franchise fee and ROI collections are up 1.2% over this time last year. The electric ROI calculation now includes a base rate component. Environmental services revenues are up 9.9% from the second quarter of March 2015. This increase is related to the growth in the customer base. Development related revenue is up 17.3% over the prior year. Year to date development applications are up 22.8% over last year. 1 Court fine revenues are down by 10.3% from prior year due to a decrease in the number of court cases by 301 cases or 10.8% from prior year. Park and Recreation revenues are up 7.7% from the prior year due to increased Rec Center memberships; 5,560 year to date compared to 4,864 this time last year. Other revenues are up 3.2% from the prior year. Overall, General Fund revenues are ahead of last year’s revenues. Revenues will be closely monitored over the upcoming months. Trends will be analyzed to determine the effect on the 2017 budget cycle. General Fund Expenditures: General Fund operating expenditures for the second quarter of fiscal year 2016 are 10.6% higher than prior year, and within budget. The General Fund is budgeted to have higher expenditures than the prior year due to Public Safety operations, transportation budgets, new positions, and market and merit increases. Total salaries and benefit expenditures through the second quarter were $14.6 million or 47.1% of budget. An additional $13.7 million, or 65.6% of budget, was spent on operations. Overall, personnel costs are higher than second quarter 2015 due to the merit and cost of living adjustment (COLA) increases that went into effect February 2016. Operating expenditure percentages are high due to charging the annual internal service fees to the departments in the first quarter. In future years the payments will be divided quarterly to smooth General Fund expenditures. Downtown and Community Services provides resources for developing downtown, as well as Parks and Recreation, Convention and Visitors Bureau (CVB), Library, and Public Communications. Year to date expenditures are up 6.8% over second quarter 2015, due in part to increases in internal service fees and higher personnel costs. Finance and Administration in the General Fund consists of Municipal Court. Expenditures for the second quarter are up 7.7% compared to last year. Personnel costs are up 5.3% due in part to higher wages and increased health insurance costs. Operating expenditures are up 15.9% due to higher operating and technology costs. Total expenditures for Public Safety through the second quarter are 56.4% of budget for a total of $14.2 million. Year to date operating expenditures increased 19.0% over the prior year due in part to increases in salaries, vacant positions in the prior year, and internal service fees relating to the new Public Safety Facility and technology. The Georgetown Utility System Division includes Environmental Services and Inspections. Environmental Services manages the contract for solid waste collections. Total expenditures through the second quarter were 23.1% higher than prior year due to higher wages and continued customer growth in solid waste. Management Services includes City Manager’s Office, City Council, City Secretary, Planning and social service funding. Total expenditures for the second quarter were $3.2 million and are 0.4% higher than the prior year. Transportation includes Transportation Administration and Streets. Year to date expenditures have remained relatively flat from March 2015 to March 2016, with a 0.5% or $8,389 decrease. Utility Revenues: Electric revenue through the second quarter of 2016 is up 0.5% compared to the prior year’s second quarter. Tap fee revenues are down 68.9% from the prior year due to two large fees collected last year for Dispersol Technologies and Wesleyan 2 Independent Living. Other revenues are up from the prior year due to a payment received from the City of Round Rock for $157,500 due to an interlocal agreement for relocation of the utility on University Drive. Total water revenue is up from the prior year by 8.7%. Water sales are up 15.9% through the second quarter due an increase in billed customers (increased by 4.67% from March 2015 to March 2016). Tap revenues are driven by the type of development the City is experiencing. Other revenue is down 13.6% due to large payments received in the prior year from Newland Communities and Teravista. Total wastewater revenue is up 1.8% for fiscal year 2016 compared to last year. Wastewater revenues are up 7.0% due to to an increase in billed customers (increased by 24.1% from March 2015 to March 2016). Tap fees are up 45.9% due to payments received for the Summit at Rivery Apartment buildings. Other revenues are down from the prior year due to large payments received in the prior year from Newland Communities and Teravista. Water revenues in the Western District are up 1.5%. While water revenues are up 27.2% due to an increase in billed customers (increased by 22.07% from March 2015 to March 2016), other revenues are down 37.6% due to a settlement received from the City of Leander in the previous year. Tap revenues, which are driven primarily by development, saw a 64.1% increase from March 2015 to March 2016. Utility revenues are significantly impacted by growth and weather conditions. The improved economic conditions and housing market continue to positively impact growth-related revenues. Staff will monitor these trends over the upcoming months to identify areas that may impact the 2017 budget and CIP processes. Other Revenues: Hotel Occupancy Tax revenue is up 28.9%, or $95,408 from the prior year. Airport revenue is up 2.0% from the prior year, due in part to ramp grants received in December 2015 and February 2016. II. Investments The investment activity and strategies described in this report are in compliance with the Public Funds Investment Act (PFIA), City’s investment policy, and generally accepted accounting principles. Activity for the second quarter of fiscal year 2016 included the maturing of three financial institution deposits (CD’s) totaling $7.7M. The Investment Reports for the quarter ended March 31, 2016 and the supporting schedules are attached. Valley View Consulting, L.L.C., has prepared the attached investment reports. A component of our investment advisory services contract includes Valley View preparing the quarterly investment reports on behalf of the City. A summary of the investment balances at March 31, 2016 compared to the prior quarter is shown below for the City as well as Georgetown Transportation Enhancement Corporation (GTEC) and Georgetown Economic Development Corporation (GEDCO). CITY GTEC GEDCO 12/31/15 3/31/16 12/31/15 3/31/16 12/31/15 3/31/16 Total cash and investments $117,446,543 $115,830,440 $13,632,530 $14,139,315 $5,489,080 $5,783,670 Average Yield 0.40% 0.44% 0.49% 0.51% 0.30% 0.37% The City’s strategy continues to be matching maturities with cash flow needs, while focusing on the investment policy’s long range goals. The City’s investment strategy is to “ladder” or stagger maturities, thus minimizing erratic interest rate fluctuations. 3 City portfolio balances have increased in the last few years in direct correlation to the increase in contingency reserves and debt proceeds issued for future capital improvement projects. The City’s investment portfolio includes bank deposits, local government investment pool balances, money market accounts and financial institution deposits. All of these investments carry insurance or an implied backing from the Federal Government. The collateral on all City investments is monitored at least monthly to ensure the financial institutions carry minimum collateral of 102% of market value of the City’s investments. Currently the City does not own any securities due to the market conditions for these types of investments. Once the City begins purchasing securities, the investment officers will obtain from a reliable source the current credit rating for each held investment that has a PFIA-required minimum rating. All securities held by financial institutions as collateral on behalf of the City were reviewed and met PFIA-minimum rating criteria. The City does maintain a $2 million Letter of Credit at the Electric Reliability Council of Texas (ERCOT) in lieu of maintaining an unsecured deposit with that agency to comply with fiscal surety requirements. The City continues its banking fee reduction strategy by retaining higher daily balances at the City’s depository bank. These balances earn credit against the fees charged by the bank versus earning interest on these balances. An analysis has been performed verifying that this method is maximizing earnings by negating fees. The City's investment program is conducted to accomplish the objectives of safety, liquidity, public trust, and yield. It is also the objective of the City to diversify its investments to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer or a specific class of investments. It is the intent of the City to invest its funds to maturity. III. Capital Projects The projects in the Capital Improvement Program (CIP) consist of infrastructure and related construction and do not include small capital items such as furniture, equipment, and vehicle maintenance. Maintenance-type projects are not capitalized as a fixed asset and are usually cash funded. Therefore, they are considered operational in nature and are included in the departmental operating budget. A year-to-date budget status for each of the approved projects is included in the quarterly report, including the following: Project 1DG Rivery Sheraton Garage: The Sheraton at Rivery is the City of Georgetown’s first Hotel/Conference Center. The expected completion date is June 2016 and they have begun taking reservations for July 2016. The Parking Garage is one component of the project that will add approximately 340 public parking spaces. The City has entered into an agreement with the Developer of the Hotel/Conference Center to reimburse them for the construction of the Parking Garage with ownership transferring to the City upon its completion. To date the City has reimbursed 84% of the direct costs associated with the Garage. Project 6CP San Gabriel Park Improvements: A master plan for improvements to San Gabriel Park was completed in 2015. The master plan proposed the improvements be completed in phases due to the high usage and the many events that take place in the park. The schematic design for phase 1 and 2 was completed in April 2016. Design development and construction plans for phase 1 will be the focus for the remainder of the year. Funds for Phase 1 design and construction have been budgeted at $2.7 million. Phase 1 improvements include spring restoration, pavilions, road realignment, play areas, restroom and parking. Project 6DK Williams Drive Pool: The Williams Drive Pool is a 50 meter public swimming pool that was built in 1978. Improvements to this pool were identified through an Aquatics Master Plan prepared by the Parks and Recreation Advisory Board and the ADA Transition Plan. The project renovation included public input from the neighborhood and user groups including swim teams and water aerobics classes. Renovations began in March 2016 and include accessible walkways, renovated bathhouse, outdoor pavilion, new fencing, and additional parking. The renovation is on schedule with the pool to be open by May 28, 2016. 4 Project 6DO Garey Park: In 2004, Mr. and Mrs. Jack Garey announced they would donate their 525 acre ranch and $5 million to the City of Georgetown for a public park. In 2008, the citizens passed a parks bond with $10 million dedicated for the construction of Garey Park. A master plan was completed in 2005 that set the stage for how the park would be developed. Amenities include an event center, equestrian facility, dog park, camping, trails, a playground, and a splash pad. Construction plans are currently in progress with construction to start in September 2016. The construction project is estimated to be $13.5 million. Southwest Bypass: Southwest Bypass is an $18.3 million road providing a north-south connection on the west side of Georgetown from DB Wood Road south to Leander Road. The new road was one of 20 transportation projects approved by Georgetown voters in the May 2015 bond election. Planning for the project began nearly 30 years ago. Groundbreaking is scheduled to begin in May 2016 and construction should be complete by the end of 2018. 5 2016 TOTAL BUDGET 2ND QUARTER YEAR TO DATE % BUDGET 2015 ACTUAL 2ND QUARTER YEAR TO DATE % ACTUAL VARIANCE YEAR TO DATE ACTUAL VARIANCE % ACTUAL REVENUES: Property Taxes 11,716,698 10,551,701 90.1%10,784,182 9,302,328 86.3%1,249,373 13.4% Sales Tax 11,587,812 4,930,613 42.5%11,296,645 4,694,044 41.6%236,569 5.0% Franchise Fee/ROI 12,722,293 4,655,730 36.6%12,358,246 4,601,617 37.2%54,113 1.2% Development & Inspections 2,140,000 990,194 46.3%2,010,379 844,075 42.0%146,119 17.3% Court Fines 616,500 247,606 40.2%529,920 276,033 52.1%-28,427 -10.3% Parks & Recreation 2,203,620 1,195,025 54.2%2,193,506 1,110,100 50.6%84,925 7.7% Other 4,746,400 2,194,390 46.2%4,565,351 2,125,645 46.6%68,745 3.2% REVENUE WITHOUT ENVIRON. SVCS 45,733,323 24,765,259 54.2%43,738,229 22,953,842 52.5%1,811,417 7.9% Environmental Services 6,554,000 3,249,020 49.6%6,534,836 2,955,831 45.2%293,189 9.9% TOTAL REVENUES (1)52,287,323 28,014,279 53.6%50,273,065 25,909,673 51.5%2,104,606 8.1% EXPENSES: DOWNTOWN & COMMUNITY SVCS Personnel 5,892,410 2,507,219 42.5%5,362,645 2,379,630 44.4%127,589 5.4% Operations 4,173,493 3,013,955 72.2%3,940,906 2,789,072 70.8%224,883 8.1% TOTAL DTOWN & COMM SVCS 10,065,903 5,521,174 54.9%9,303,551 5,168,702 55.6%352,472 6.8% FINANCE & ADMINISTRATION Personnel 457,818 214,218 46.8%214,218 203,344 94.9%10,875 5.3% Operations 103,621 68,708 66.3%68,708 59,264 86.3%9,444 15.9% TOTAL FINANCE & ADMIN 561,439 282,926 50.4%282,926 262,607 92.8%20,319 7.7% FIRE Personnel 9,282,085 4,783,848 51.5%8,837,801 4,303,323 48.7%480,525 11.2% Operations 2,002,024 1,673,894 83.6%1,744,326 1,454,432 83.4%219,462 15.1% TOTAL FIRE 11,284,109 6,457,742 57.2%10,582,127 5,757,754 54.4%699,987 12.2% MANAGEMENT SERVICES Personnel 1,871,845 841,399 45.0%1,641,961 817,296 49.8%24,104 2.9% Operations 4,127,364 2,313,204 56.0%4,223,872 2,325,952 55.1%-12,749 -0.5% TOTAL MANAGEMENT SVCS 5,999,209 3,154,603 52.6%5,865,832 3,143,248 53.6%11,355 0.4% POLICE Personnel 10,732,359 5,075,268 47.3%10,005,386 4,709,041 47.1%366,227 7.8% Operations 3,251,123 2,707,191 83.3%2,647,146 2,092,105 79.0%615,086 29.4% TOTAL POLICE 13,983,482 7,782,459 55.7%12,652,532 6,801,146 53.8%981,313 14.4% TRANSPORTATION Personnel 1,613,638 711,396 44.1%1,459,461 688,580 47.2%22,816 3.3% Operations 1,574,244 926,972 58.9%1,607,305 958,178 59.6%-31,206 -3.3% TOTAL TRANSPORTATION 3,187,882 1,638,368 51.4%3,066,766 1,646,757 53.7%-8,389 -0.5% SUBTOTAL - OPERATING EXP Personnel 29,850,155 14,133,349 47.3%27,521,472 13,101,213 47.6%1,032,136 7.9% Operations 15,231,869 10,703,924 70.3%14,232,263 9,679,002 68.0%1,024,921 10.6% OPERATING EXPENSES 45,082,024 24,837,272 55.1%41,753,735 22,780,215 54.6%2,057,057 9.0% GUS - ENVIRONMENTAL SERVICES Personnel 1,059,626 432,106 40.8%809,629 377,619 46.6%54,487 14.4% Operations 5,729,376 3,043,033 53.1%5,719,397 2,444,762 42.7%598,271 24.5% TOTAL GUS 6,789,002 3,475,139 51.2%6,529,026 2,822,381 43.2%652,758 23.1% TOTAL OPERATING EXPENSES Personnel 30,909,781 14,565,455 47.1%28,331,101 13,478,832 47.6%1,086,623 8.1% Operations 20,961,245 13,746,956 65.6%19,951,660 12,123,764 60.8%1,623,192 13.4% TOTAL OPERATING EXPENSES (2)51,871,026 28,312,411 54.6%48,282,761 25,602,596 53.0%2,709,815 10.6% NOTES: (1) Excludes transfers. (2) Excludes capital related expenditures. GENERAL FUND REVENUE & EXPENSE COMPARISON 2016 FOR THE QUARTER ENDING MARCH 31, 2016 6 REVENUES: 2016 TOTAL BUDGET 2ND QUARTER YEAR TO DATE % BUDGET 2015 ACTUALS 2ND QUARTER YEAR TO DATE % ACTUAL VARIANCE YEAR TO DATE ACTUAL VARIANCE % ACTUAL Utility Fund Revenues: ELECTRIC Electric revenue 63,400,000 26,713,539 42.1%60,870,101 26,747,234 43.9%-33,695 -0.1% Electric tap revenue 250,000 47,600 19.0%178,494 153,244 85.9%-105,644 -68.9% Electric other revenue 1,549,775 972,728 62.8%2,168,463 700,383 32.3%272,345 38.9% TOTAL ELECTRIC REVENUE 65,199,775 27,733,867 42.5%63,217,059 27,600,861 43.7%133,006 0.5% WATER Water revenue 17,000,000 7,936,906 46.7%17,107,087 6,845,302 40.0%1,091,604 15.9% Water tap revenue 1,186,672 589,098 49.6%1,301,318 619,121 47.6%-30,023 -4.8% Water other revenue 3,687,160 1,610,280 43.7%3,734,065 1,864,190 49.9%-253,910 -13.6% TOTAL WATER REVENUE 21,873,832 10,136,284 46.3%22,142,470 9,328,613 42.1%807,671 8.7% WASTEWATER Wastewater revenue**9,603,822 4,624,140 48.1%9,493,690 4,321,431 45.5%302,709 7.0% Wastewater tap revenue**575,000 411,808 71.6%647,058 282,273 43.6%129,535 45.9% Wastewater other revenue **1,848,750 568,095 30.7%1,737,503 901,395 51.9%-333,300 -37.0% TOTAL WASTEWATER REVENUE 12,027,572 5,604,043 46.6%11,878,251 5,505,099 46.3%98,944 1.8% RURAL WATER Rural water revenue 5,640,000 2,971,991 52.7%6,291,773 2,336,504 37.1%635,487 27.2% Rural water tap revenue 413,916 303,700 73.4%385,251 185,101 48.0%118,599 64.1% Rural water other revenue 2,336,732 1,141,848 48.9%2,899,805 1,830,214 63.1%-688,366 -37.6% TOTAL RURAL WATER REVENUE 8,390,648 4,417,539 52.6%9,576,830 4,351,819 45.4%65,720 1.5% Other Fund Revenues: CVB HOT tax 860,000 320,828 37.3%711,060 247,437 34.8%73,391 29.7% Other Revenue 134,500 104,440 77.7%98,724 82,423 83.5%22,017 26.7% TOTAL CVB REVENUE 994,500 425,268 42.8%809,784 329,860 40.7%95,408 28.9% AIRPORT Fuel revenue 2,875,000 986,012 34.3%1,971,336 1,039,251 52.7%-53,239 -5.1% Leases and Rents 657,400 336,023 51.1%607,861 282,256 46.4%53,767 19.0% Other revenue 93,550 34,327 36.7%93,135 8,461 9.1%25,866 305.7% TOTAL AIRPORT REVENUE 3,625,950 1,356,362 37.4%2,672,332 1,329,968 49.8%26,394 2.0% TOTAL MAJOR FUND REVENUES 112,112,277 49,673,363 44.3%110,296,726 48,446,220 43.9%1,227,143 2.5% NOTES: Does not include transfers or bond proceeds. **Includes Irrigation revenue MAJOR FUND REVENUE COMPARISON 2016 Budget Report FOR THE QUARTER ENDING MARCH 31, 2016 7 COUNCIL DISCRETIONARY FUND FOR THE QUARTER ENDING MARCH 31, 2016 2015 2016 2016 2016 ACTUAL AMENDED PROJECTION VARIANCE BUDGET Beginning Fund Balance -$ -$ -$ -$ -$ REVENUES: Transfer In, General Fund (1)- 515,714 515,714 515,714 - Transfer In, General Fund (2)- 189,429 189,429 189,429 - Transfer In, General Fund (3)- 379,902 379,902 379,902 - Total Revenues - 1,085,045 1,085,045 1,085,045 - EXPENDITURES: Transfer Out, GCP (Grace Heritage)- 150,000 150,000 150,000 - Transfer Out, Joint Services (Personnel related impacts)- 250,000 250,000 250,000 - Transfer Out, General Fund (Economic Uncertainty Reserve)500,000 500,000 500,000 - Total Expenditures - 900,000 900,000 900,000 - Ending Fund Balance - 185,045 185,045 185,045 - (1) Amount estimated during 2016 budget process (2) Additional amount estimated at preliminary year-end (December 2015) (3) Additional amount estimated at final year-end (January 2016) YEAR TO DATE 8 Summary Quarter End Results by Investment Category: Asset Type Ave. Yield Book Value Market Value Book Value Market Value Demand Accounts 0.30% 15,732,411$ 15,732,411 18,480,032$ 18,480,032$ NOW/MMA 0.31% 19,626,785 19,626,785 19,591,997 19,591,997 Pools 0.34% 33,753,428 33,753,428 37,013,767 37,013,767 Certificates of Deposit 0.65% 48,333,919 48,333,919 40,744,644 40,744,644 Totals 117,446,543$ 117,446,543$ 115,830,440$ 115,830,440$ Quarter End Average Yield (1)Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.44%Total Portfolio 0.42% Rolling Three Mo. Treas. Yield 0.29%Rolling Three Mo. Treas. Yield 0.13% Rolling Six Mo. Treas. Yield 0.39%Rolling Six Mo. Treas. Yield 0.25% Quarterly TexPool Yield 0.26% 11,687$ Interest income provided in separate report.22,933$ December 31, 2015 March 31, 2016 (1) 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. (2) Fiscal Year-to-Date Average Yields 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 Valley View Consulting, L.L.C. Page 1.10 City - Detail of 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)0.30% 04/01/16 03/31/16 18,480,032$ 18,480,032$ 1.00 18,480,032$ 1 0.30% Comerica Bank MMA 0.15% 04/01/16 03/31/16 9,497,368 9,497,368 1.00 9,497,368 1 0.15% Southside Bank MMA 0.47% 04/01/16 03/31/16 10,094,629 10,094,629 1.00 10,094,629 1 0.47% TexPool AAAm 0.33% 04/01/16 03/31/16 6,571,929 6,571,929 1.00 6,571,929 1 0.33% TexSTAR AAAm 0.35% 04/01/16 03/31/16 30,441,838 30,441,838 1.00 30,441,838 1 0.35% BTH Bank CDARS 0.70% 05/05/16 02/05/15 1,512,160 1,512,160 100.00 1,512,160 35 0.70% Comerica CD 0.65% 05/12/16 05/13/14 3,035,988 3,035,988 100.00 3,035,988 42 0.65% Southside Bank CD 0.38% 06/02/16 09/02/15 4,007,583 4,007,583 100.00 4,007,583 63 0.38% LegacyTexas Bank CD 0.50% 06/07/16 12/07/15 4,004,978 4,004,978 100.00 4,004,978 68 0.50% LegacyTexas Bank CD 0.70% 06/22/16 12/22/15 3,005,168 3,005,168 100.00 3,005,168 83 0.70% BTH Bank CDARS 0.75% 08/04/16 02/05/15 1,513,032 1,513,032 100.00 1,513,032 126 0.75% BTH Bank CDARS 0.80% 08/04/16 02/05/15 1,513,905 1,513,905 100.00 1,513,905 126 0.80% BTH Bank CDARS 0.75% 08/20/16 11/20/14 2,525,713 2,525,713 100.00 2,525,713 142 0.75% Southside Bank CD 0.51% 09/02/16 09/02/15 2,005,089 2,005,089 100.00 2,005,089 155 0.51% Southside Bank CD 0.51% 09/02/16 09/02/15 2,005,089 2,005,089 100.00 2,005,089 155 0.51% LegacyTexas Bank CD 0.55% 09/07/16 12/07/15 1,001,369 1,001,369 100.00 1,001,369 160 0.55% Independent Bank CD 0.65% 09/24/16 12/24/14 3,024,429 3,024,429 100.00 3,024,429 177 0.65% RBank CD 1.06% 09/29/16 09/29/14 2,032,024 2,032,024 100.00 2,032,024 182 1.06% BTH Bank CDARS 0.85% 11/17/16 11/20/14 3,034,994 3,034,994 100.00 3,034,994 231 0.85% LegacyTexas Bank CD 0.60% 12/07/16 12/07/15 5,007,468 5,007,468 100.00 5,007,468 251 0.60% BTH Bank CDARS 0.90% 02/02/17 02/05/15 1,515,652 1,515,652 100.00 1,515,652 308 0.90% 115,830,440$ 115,830,440$ 115,830,440$510.44% (1) (2) March 31, 2016 (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (3) Earnings Credit - The City's depository accounts provide an earnings credit on balances which is used to offset bank fees. The current rate is 0.2977% on collected balances. Valley View Consulting, L.L.C.Page 3.12 City - Book and Market Value Comparison Coupon/ Maturity Face Amount/Purchases/ Sales/Adjust/ Face Amount/ Description Discount Date Par Value Book Value Adjustments Call/Maturity Par Value Book Value JPMorgan Chase Cash 0.30% 04/01/16 15,732,411$ 15,732,411$ 2,747,621$ –$ 18,480,032$ 18,480,032$ Comerica Bank MMA 0.15% 04/01/16 9,543,316 9,543,316 (45,948) 9,497,368 9,497,368 Southside Bank MMA 0.47% 04/01/16 10,083,470 10,083,470 11,159 10,094,629 10,094,629 TexPool 0.33% 04/01/16 8,158,710 8,158,710 (1,586,781) 6,571,929 6,571,929 TexSTAR 0.35% 04/01/16 25,594,717 25,594,717 4,847,120 30,441,838 30,441,838 Comerica CD 0.56%02/25/16 2,020,598 2,020,598 (2,020,598)– – RBank CD 0.75%03/01/16 2,599,816 2,599,816 (2,599,816)– – RBank CD 0.60%03/23/16 3,034,898 3,034,898 (3,034,898)– – BTH Bank CDARS 0.70%05/05/16 1,509,523 1,509,523 2,637 1,512,160 1,512,160 Comerica CD 0.65%05/12/16 3,031,084 3,031,084 4,904 3,035,988 3,035,988 Southside Bank CD 0.38%06/02/16 4,003,790 4,003,790 3,793 4,007,583 4,007,583 LegacyTexas Bank CD 0.50%06/07/16 4,000,000 4,000,000 4,978 4,004,978 4,004,978 LegacyTexas Bank CD 0.70%06/22/16 3,000,000 3,000,000 5,168 3,005,168 3,005,168 BTH Bank CDARS 0.75%08/04/16 1,510,206 1,510,206 2,827 1,513,032 1,513,032 BTH Bank CDARS 0.75%08/20/16 2,520,995 2,520,995 4,718 2,525,713 2,525,713 Southside Bank CD 0.51%09/02/16 2,002,543 2,002,543 2,546 2,005,089 2,005,089 Southside Bank CD 0.51%09/02/16 2,002,543 2,002,543 2,546 2,005,089 2,005,089 LegacyTexas Bank CD 0.55%09/07/16 1,000,000 1,000,000 1,369 1,001,369 1,001,369 Independent Bank CD 0.65%09/24/16 3,019,548 3,019,548 4,881 3,024,429 3,024,429 RBank CD 1.06%09/29/16 2,026,661 2,026,661 5,363 2,032,024 2,032,024 BTH Bank CDARS 0.80%08/04/16 1,510,889 1,510,889 3,017 1,513,905 1,513,905 BTH Bank CDARS 0.85%11/17/16 3,028,569 3,028,569 6,425 3,034,994 3,034,994 LegacyTexas Bank CD 0.60%12/07/16 5,000,000 5,000,000 7,468 5,007,468 5,007,468 BTH Bank CDARS 0.90%02/02/17 1,512,255 1,512,255 3,397 1,515,652 1,515,652 TOTAL 117,446,543$ 117,446,543$ 7,671,939$ (9,288,042)$ 115,830,440$ 115,830,440$ December 31, 2015 March 31, 2016 Valley View Consulting, L.L.C.Page 5.14 City - Allocation (Continued) Investment Total Consolidated 2013 GO 2013 CO 2014 CO 2014 GO 2014 Revenue Electric 2014 Revenue Water WW Debt Service JPMorgan Chase Cash 18,480,032$ 18,480,032$ –$ –$ –$ –$ –$ –$ –$ Comerica Bank MMA 9,497,368 905,412 1,719,142 409,315 3,474,396 Southside Bank MMA 10,094,629 484,597 5,092,425 682,728 TexPool 6,571,929 6,571,929 TexSTAR 30,441,838 6,798,229 1,791,192 94,537 11,060,031 BTH Bank CDARS 05/05/16 1,512,160 1,512,160 Comerica CD 05/12/16 3,035,988 3,035,988 Southside Bank CD 06/02/16 4,007,583 LegacyTexas Bank CD 06/07/16 4,004,978 LegacyTexas Bank CD 06/22/16 3,005,168 3,005,168 BTH Bank CDARS 08/04/16 1,513,032 1,513,032 BTH Bank CDARS 08/04/16 1,513,905 1,513,905 BTH Bank CDARS 08/20/16 2,525,713 2,525,713 Southside Bank CD 09/02/16 2,005,089 Southside Bank CD 09/02/16 2,005,089 LegacyTexas Bank CD 09/07/16 1,001,369 Independent Bank CD 09/24/16 3,024,429 3,024,429 RBank CD 09/29/16 2,032,024 2,032,024 BTH Bank CDARS 11/17/16 3,034,994 3,034,994 LegacyTexas Bank CD 12/07/16 5,007,468 BTH Bank CDARS 02/02/17 1,515,652 1,515,652 Totals 115,830,440$ 52,928,074$ 5,092,425$ 1,719,142$ 682,728$ 409,315$ 1,791,192$ 6,594,125$ 11,060,031$ Book and Market Value March 31, 2016 Valley View Consulting, L.L.C.Page 6.15 City - Allocation JPMorgan Chase Cash Comerica Bank MMA Southside Bank MMA TexPool TexSTAR BTH Bank CDARS 05/05/16 Comerica CD 05/12/16 Southside Bank CD 06/02/16 LegacyTexas Bank CD 06/07/16 LegacyTexas Bank CD 06/22/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/20/16 Southside Bank CD 09/02/16 Southside Bank CD 09/02/16 LegacyTexas Bank CD 09/07/16 Independent Bank CD 09/24/16 RBank CD 09/29/16 BTH Bank CDARS 11/17/16 LegacyTexas Bank CD 12/07/16 BTH Bank CDARS 02/02/17 Totals Book and Market Value March 31, 2016 (Continued) Police Restricted Seizure Utility Debt Service 2015 CO- Airport 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 CO-Tax Facilities 2015 CO- Water 2015 GO- Roads 2015A GO- Roads –$ –$ –$ –$ –$ –$ –$ –$ –$ 2,989,103 1,870,402 757,953 1,206,524 1,389 67,653 859,511 281,328 1,419,077 4,694,260 106,317 837,081 4,004,978 5,007,468 1,389$ 67,653$ 859,511$ 2,151,731$ 1,419,077$ 4,694,260$ 757,953$ 4,301,943$ 9,849,528$ Valley View Consulting, L.L.C.Page 7.16 City - Allocation JPMorgan Chase Cash Comerica Bank MMA Southside Bank MMA TexPool TexSTAR BTH Bank CDARS 05/05/16 Comerica CD 05/12/16 Southside Bank CD 06/02/16 LegacyTexas Bank CD 06/07/16 LegacyTexas Bank CD 06/22/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/20/16 Southside Bank CD 09/02/16 Southside Bank CD 09/02/16 LegacyTexas Bank CD 09/07/16 Independent Bank CD 09/24/16 RBank CD 09/29/16 BTH Bank CDARS 11/17/16 LegacyTexas Bank CD 12/07/16 BTH Bank CDARS 02/02/17 Totals Book and Market Value March 31, 2016 2015A GO- Parks 2015 Revenue Electric 2015 Revenue Water WW –$ –$ –$ 700,785 1,730,448 4,007,583 2,005,089 2,005,089 1,001,369 1,702,154$ 2,005,089$ 7,743,121$ Valley View Consulting, L.L.C.Page 8.17 City - Allocation (Continued) Investment Total Consolidated 2013 GO 2013 CO 2013 GO Parks/Public Safety 2014 CO 2014 GO 2014 Revenue Electric 2014 Revenue Water WW JPMorgan Chase Cash 15,732,411$ 15,732,411$ –$ –$ –$ –$ –$ –$ –$ Comerica Bank MMA 9,543,316 – 2,656,313 425,913 3,473,101 Southside Bank MMA 10,083,470 – 5,410,794 842,036 TexPool 8,158,710 8,158,710 TexSTAR 25,594,717 9,816,838 17,256 1,794,136 198,045 Comerica CD 02/25/16 2,020,598 2,020,598 RBank CD 03/01/16 2,599,816 2,599,816 RBank CD 03/23/16 3,034,898 3,034,898 BTH Bank CDARS 05/05/16 1,509,523 1,509,523 Comerica CD 05/12/16 3,031,084 3,031,084 Southside Bank CD 06/02/16 4,003,790 LegacyTexas Bank CD 06/07/16 4,000,000 LegacyTexas Bank CD 06/22/16 3,000,000 3,000,000 BTH Bank CDARS 08/04/16 1,510,206 1,510,206 BTH Bank CDARS 08/04/16 1,510,889 1,510,889 BTH Bank CDARS 08/20/16 2,520,995 2,520,995 Southside Bank CD 09/02/16 2,002,543 Southside Bank CD 09/02/16 2,002,543 LegacyTexas Bank CD 09/07/16 1,000,000 Independent Bank CD 09/24/16 3,019,548 3,019,548 RBank CD 09/29/16 2,026,661 2,026,661 BTH Bank CDARS 11/17/16 3,028,569 3,028,569 LegacyTexas Bank CD 12/07/16 5,000,000 BTH Bank CDARS 02/02/17 1,512,255 1,512,255 Totals 117,446,543$ 61,013,275$ 5,410,794$ 2,656,313$ 17,256$ 842,036$ 425,913$ 1,794,136$ 6,690,875$ December 31, 2015 Book and Market Value Valley View Consulting, L.L.C.Page 9.18 City - Allocation JPMorgan Chase Cash Comerica Bank MMA Southside Bank MMA TexPool TexSTAR Comerica CD 02/25/16 RBank CD 03/01/16 RBank CD 03/23/16 BTH Bank CDARS 05/05/16 Comerica CD 05/12/16 Southside Bank CD 06/02/16 LegacyTexas Bank CD 06/07/16 LegacyTexas Bank CD 06/22/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/20/16 Southside Bank CD 09/02/16 Southside Bank CD 09/02/16 LegacyTexas Bank CD 09/07/16 Independent Bank CD 09/24/16 RBank CD 09/29/16 BTH Bank CDARS 11/17/16 LegacyTexas Bank CD 12/07/16 BTH Bank CDARS 02/02/17 Totals December 31, 2015 Book and Market Value (Continued) Debt Service Police Restricted Seizure Utility Debt Service 2015 CO- Airport 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 CO-Tax Facilities 2015 CO- Water 2015 GO- Roads –$ –$ –$ –$ –$ –$ –$ –$ –$ 2,987,989 1,868,335 757,115 1,205,190 2,349,390 1,388 67,601 866,550 297,333 1,425,977 4,690,631 330,753 2,349,390$ 1,388$ 67,601$ 866,550$ 2,165,667$ 1,425,977$ 4,690,631$ 757,115$ 4,523,932$ Valley View Consulting, L.L.C.Page 10.19 City - Allocation JPMorgan Chase Cash Comerica Bank MMA Southside Bank MMA TexPool TexSTAR Comerica CD 02/25/16 RBank CD 03/01/16 RBank CD 03/23/16 BTH Bank CDARS 05/05/16 Comerica CD 05/12/16 Southside Bank CD 06/02/16 LegacyTexas Bank CD 06/07/16 LegacyTexas Bank CD 06/22/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/04/16 BTH Bank CDARS 08/20/16 Southside Bank CD 09/02/16 Southside Bank CD 09/02/16 LegacyTexas Bank CD 09/07/16 Independent Bank CD 09/24/16 RBank CD 09/29/16 BTH Bank CDARS 11/17/16 LegacyTexas Bank CD 12/07/16 BTH Bank CDARS 02/02/17 Totals December 31, 2015 Book and Market Value 2015A GO- Roads 2015A GO- Parks 2015 Revenue Electric 2015 Revenue Water WW –$ –$ –$ –$ 1,001,020 700,243 2,037,557 4,003,790 4,000,000 2,002,543 2,002,543 1,000,000 5,000,000 10,001,020$ 1,700,243$ 2,002,543$ 8,043,890$ Valley View Consulting, L.L.C.Page 11.20 Summary Quarter End Results by Investment Category: Asset Type Ave. Yield Book Value Market Value Book Value Market Value Pools 0.33% 4,080,142$ 4,080,142$ 4,572,756$ 4,572,756$ Certificates of Deposit 0.60% 9,552,388 9,552,388 9,566,559 9,566,559 Totals 13,632,530$ 13,632,530$ 14,139,315$ 14,139,315$ Quarter End Average Yield (1)Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.51%Total Portfolio 0.50% Rolling Three Mo. Treas. Yield 0.13%Rolling Three Mo. Treas. Yield 0.21% Rolling Six Mo. Treas. Yield 0.25%Rolling Six Mo. Treas. Yield 0.32% Quarterly TexPool Yield 0.26% Interest data provided in separate report. December 31, 2015 March 31, 2016 (1) 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. (2) Fiscal Year-to-Date Average Yields calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. Valley View Consulting, L.L.C. Page 1.23 Detail of 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 0.33% 04/01/16 03/31/16 4,515,893$ 4,515,893$ 1.00 4,515,893$ 1 0.33% TexSTAR AAAm 0.35% 04/01/16 03/31/16 56,863 56,863 1.00 56,863 1 0.35% Southside Bank CD 0.38% 06/02/16 09/02/15 3,005,687 3,005,687 100.00 3,005,687 63 0.38% Comerica Bank CD 0.67% 08/15/16 08/14/14 3,031,979 3,031,979 100.00 3,031,979 137 0.67% LegacyTexas Bank CD 0.60% 12/07/16 12/07/15 1,502,241 1,502,241 100.00 1,502,241 251 0.60% RBank CD 0.80% 12/30/16 12/30/15 2,026,652 2,026,652 100.00 2,026,652 274 0.80% 14,139,315$ 14,139,315$ 14,139,315$ 109 0.51% (1) (2) March 31, 2016 (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. Valley View Consulting, L.L.C.Page 3.25 Book Value Comparison Coupon/Maturity Face Amount/Purchases/Sales/Adjust/Face Amount/ Description Discount Date Par Value Book Value Adjustments Call/Maturity Par Value Book Value TexPool 0.33% 04/01/16 4,023,323$ 4,023,323$ 492,570$ –$ 4,515,893$ 4,515,893$ TexSTAR 0.35% 04/01/16 56,819 56,819 44 56,863 56,863 Southside Bank CD 0.38% 06/02/16 3,002,842 3,002,842 2,845 3,005,687 3,005,687 Comerica Bank CD 0.67% 08/15/16 3,026,931 3,026,931 5,048 3,031,979 3,031,979 LegacyTexas Bank CD 0.60% 12/07/16 1,500,000 1,500,000 2,241 1,502,241 1,502,241 RBank CD 0.80% 12/30/16 2,022,614 2,022,614 4,038 2,026,652 2,026,652 TOTAL 13,632,530$ 13,632,530$ 506,786$ –$ 14,139,315$ 14,139,315$ Market Value Comparison Coupon/Maturity Face Amount/Qtr to Qtr Face Amount/ Description Discount Date Par Value Market Value Change Par Value Market Value TexPool 0.33% 04/01/16 4,023,323$ 4,023,323$ 492,570$ 4,515,893$ 4,515,893$ TexSTAR 0.35% 04/01/16 56,819 56,819 44 56,863 56,863 Southside Bank CD 0.38% 06/02/16 3,002,842 3,002,842 2,845 3,005,687 3,005,687 Comerica Bank CD 0.67% 08/15/16 3,026,931 3,026,931 5,048 3,031,979 3,031,979 LegacyTexas Bank CD 0.60% 12/07/16 1,500,000 1,500,000 2,241 1,502,241 1,502,241 RBank CD 0.80% 12/30/16 2,022,614 2,022,614 4,038 2,026,652 2,026,652 TOTAL 13,632,530$ 13,632,530$ 506,786$ 14,139,315$ 14,139,315$ December 31, 2015 March 31, 2016 December 31, 2015 March 31, 2016 Valley View Consulting, L.L.C.Page 5.27 Summary Quarter End Results by Investment Category: Asset Type Ave. Yield Book Value Market Value Book Value Market Value Pools 0.37% 3,980,813$ 3,980,813$ 5,783,670$ 5,783,670$ Certificates of Deposit 0.00% 1,508,267 1,508,267 – – 5,489,080$ 5,489,080$ 5,783,670$ 5,783,670$ Quarter End Average Yield (1)Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.37%Total Portfolio 0.33% Rolling Three Mo. Treas. Yield 0.29%Rolling Three Mo. Treas. Yield 0.21% Rolling Six Mo. Treas. Yield 0.39%Rolling Six Mo. Treas. Yield 0.32% Quarterly TexPool Yield 0.26% Interest income provided in separate report. December 31, 2015 March 31, 2016 (1) 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. (2) Fiscal Year-to-Date Average Yields calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. Valley View Consulting, L.L.C. Page 1.29 Detail of Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield TexasDAILY AAAm 0.41% 04/01/16 03/31/16 2,004,866$ 2,004,866$ 1.00 2,004,866$ 1 0.41% TexSTAR AAAm 0.35% 04/01/16 03/31/16 3,778,803 3,778,803 1.00 3,778,803 1 0.35% 5,783,670$ 5,783,670$ 5,783,670$ 1 0.37% (1) (2) March 31, 2016 (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. Valley View Consulting, L.L.C.Page 3.31 Book Value Comparison Coupon/Maturity Face Amount/Purchases/Sales/Adjust/Face Amount/ Description Discount Date Par Value Book Value Adjustments Call/Maturity Par Value Book Value TexasDAILY 0.41% 04/01/16 2,002,959$ 2,002,959$ 1,907$ –$ 2,004,866$ 2,004,866$ TexSTAR 0.35% 04/01/16 1,977,854 1,977,854 1,800,949 3,778,803 3,778,803 Independent Bank CD 0.55%02/18/16 1,508,267 1,508,267 (1,508,267)– – TOTAL 5,489,080$ 5,489,080$ 1,802,856$ (1,508,267)$ 5,783,670$ 5,783,670$ Market Value Comparison Qtr to Qtr Change TexasDAILY 0.41% 04/01/16 2,002,959$ 2,002,959$ 1,907$ 2,004,866$ 2,004,866$ TexSTAR 0.35% 04/01/16 1,977,854 1,977,854 1,800,949 3,778,803 3,778,803 Independent Bank CD 0.55% 02/18/16 1,508,267 1,508,267 (1,508,267) – – TOTAL 5,489,080$ 5,489,080$ 294,589$ 5,783,670$ 5,783,670$ December 31, 2015 March 31, 2016 December 31, 2015 March 31, 2016 Valley View Consulting, L.L.C.Page 5.33 Capital Improvement Projects For the Quarter Ended March 31, 2016 2015/16 Year to Date Year to Date Project Budget Expenditures Encumbrances Balance General Government CIP Public Safety & Facilities 6CJ GMC Remodel 1,900,000$ 8,754$ -$ 1,891,246$ 6CR Public Safety Facility - 204,135 (75) (204,060) [a] 6DP Fire Station ESD 550,000 - - 550,000 6DQ EOC Siren System 1,000,000 - - 1,000,000 6EW Transfer Station / Landfill 210,000 - - 210,000 Public Safety & Facilities Subtotal 3,660,000 212,889 (75) 3,447,186 Parks CIP Bonds 1AU Street Rehab-West - 3,170 - (3,170) [a] 1BU Streets Rehabilitation - 7,289 (7,289) - 1DN Access to Rtw to Gov Srv - - 9,118 (9,118) [a] 6AR Westside Park - 18,249 (15,966) (2,283) [a] 6CN River Trail Expansion 100,000 - - 100,000 6CP San Gabriel Park Improvements 2,049,900 108,232 (97,194) 2,038,861 6DB McMaster Park 96,000 - 17,868 78,132 6DD New Village Parks - - 20,350 (20,350) [a] 6DE SG Bank Stabilization 416,700 33,197 386,542 (3,039) 6DH Sidewalks 304,900 - - 304,900 6DK Williams Dr. Pool 827,000 35,580 801,310 (9,889) [a] 6DM VFW Park 1,314,800 23,045 5,602 1,286,153 6DN Historic Park 257,700 - - 257,700 6DO Garey Park 3,000,000 229,949 (222,339) 2,992,390 6DZ ADA Sidewalks Repairs 100,000 - - 100,000 6EA General Repair / Maintenance 137,000 - - 137,000 6EB Red Poppy Canopy 77,500 - - 77,500 6EC Tree Mitigation 44,000 - - 44,000 6ED Grace Heritage Rehab - 10,000 (10,000) - 6EK Former PD Renovation - 375 - (375) [a] 6EP Electric Projects 185,000 - - 185,000 6EQ Street Light Upgrades 40,000 - - 40,000 6ER Parking Renovations 50,000 - - 50,000 6ES ADA Facilities 242,049 3,263 4,996 233,790 6ET ADA Parks 150,000 - - 150,000 6EV Shotgun House Rehab 13,000 - - 13,000 9AW CDBG-MLK/3rd St - - 10,534 (10,534) [a] Parks CIP Bonds Subtotal 9,405,549 472,349 903,533 8,029,668 Parks CIP 6DB McMaster Park - - 17,868 (17,868) [a] 6DX Emerald Springs Park 15,900 52,594 (36,294) (400) [a] 6EH Village Park 71,100 8,150 - 62,950 6EI Founder's Park 70,000 - - 70,000 6EU VFW Lighting - - 190,375 (190,375) [a] Parks CIP Subtotal 157,000 60,744 171,949 (75,693) Downtown & Community Service 1DG Rivery Sheraton Garage 4,008,000 1,247,721 - 2,760,279 6BU Former Library Renovation 90,500 - - 90,500 6EG Municipal Court / CVB Redesign 230,000 - - 230,000 6EJ Parking Facility Study / Design 266,500 10,058 (10,058) 266,500 6EK Former PD Renovation 6,705,000 112,871 13,411 6,578,718 6EM Downtown West - 183,000 (167,250) (15,750) [a] 6EO Downtown Festival Area 460,000 - - 460,000 Downtown & Community Service Subtotal 11,760,000 1,553,651 (163,898) 10,370,247 Total General Government CIP 24,982,549$ 2,299,633$ 911,509$ 21,771,407$ NOTES: [a]Individual projects may go over budget as long as total expenditures for all CIP projects are within the department's total budget. 35 Capital Improvement Projects For the Quarter Ended March 31, 2016 2015/16 Year to Date Year to Date Project Budget Expenditures Encumbrances Balance Transportation Services CIP Streets / Transportation 1BU Streets Rehabilitation 623,000$ 810,000$ (810,000)$ 623,000$ 1BZ 971 @ Austin Ave.- 482 (482) - 1CA SW Bypass Leander to I35 - 56,102 (3,731) (52,371) [a] 1CC FM 1460 - 26,016 (23,364) (2,652) [a] 1CF Street Overlay/Microsurfacing 300,000 26,765 (26,765) 300,000 1CN Rejuvenate 326,000 55,189 (55,057) 325,868 1CP 2012 Street Rehab 236,000 6,327 (6,327) 236,000 1CQ SE I/L Schematic Design - 5,699 (5,699) - 1CR SW Bypass-29 to Leander - 4,480 - (4,480) [a] 1CS DB Wood Bridge - 5,050 (5,050) - 1CU Cutler Process 1,000,000 27,281 (27,239) 999,958 1DE Williams Dr @ Jimm Hogg Rd - - 218,765 (218,765) [a] 1DG Sheraton Parking Garage - 2,780 (2,780) - 1DI SW Bypass / WR Parkway 20,000,000 397,953 17,275,656 2,326,391 1DK Southeast Inner Loop - 27,435 (295) (27,140) [a] 1DL Austin Avenue Bridge 675,000 63,238 699,120 (87,357) [a] 1DM Street Maintenance 2016 1,500,000 87,596 99,134 1,313,270 Streets / Transportation Subtotal 24,660,000 1,602,394 17,325,885 5,731,721 Stormwater 1BU Streets Rehabilitation - 282,825 (282,825) - 5AM Curb & Sidewalks - 5,200 (5,200) - 5AO Stormwater Infrastructure 950,000 - - 950,000 5AW Regional Flood Study - 106,694 578,306 (685,000) [a] 6DE SG Bank Stabilization - - 35,000 (35,000) [a] Stormwater Subtotal 950,000 394,719 325,281 230,000 Airport 6VB Parallel Taxiway & Runway Lights 757,935 750,000 - 7,935 6VE Fuel Farm 100,000 87,705 - 12,295 Airport Subtotal 857,935 837,705 - 20,230 Total Transportation Services CIP 26,467,935$ 2,834,818$ 17,651,166$ 5,981,951$ NOTES: [a]Individual projects may go over budget as long as total expenditures for all CIP projects are within the department's total budget. 36 Capital Improvement Projects For the Quarter Ended March 31, 2016 2015/16 Year to Date Year to Date Project Budget Expenditures Encumbrances Balance Water Services CIP Wastewater Line Upgrades: 3BZ Wastewater - Street Rehab 200,000$ -$ -$ 200,000$ 3CJ Berry Creek Interceptor 8,333,900 130,725 (130,725) 8,333,900 5QZ Snead Drive 299,200 624,238 (624,124) 299,086 6CR Public Safety Facility 10,000 205,770 (166,528) (29,242) [a] Wastewater Line Upgrades Subtotal 8,843,100 960,733 (921,377) 8,803,744 WW Edwards Aquifer Compliance: 3B0 EARZ Ph. 8 755,825 15,811 - 740,014 3CG EARZ 2013-14 755,825 144,214 (144,145) 755,756 3CK EARZ 2014-15 1,511,650 328,200 631,274 552,176 WW Edwards Aquifer Compliance Subtotal 3,023,300 488,225 487,129 2,047,946 WW Lift stations & Force Mains 3CC Lift Station Upgrades 419,100 - - 419,100 3CD Stonehedge LS & FM 27,600 - - 27,600 3CE Westinghouse LS & FM 3,298,900 - - 3,298,900 3CI Austin Custom Molds LS Decommission 152,000 - - 152,000 WW Lift stations & Force Mains Subtotal 3,897,600 - - 3,897,600 WW Treatment Plant 3CA Pecan Branch WWTP 1,957,000 91,753 (46,753) 1,912,000 WW Treatment Plant Subtotal 1,957,000 91,753 (46,753) 1,912,000 Water CIP 1BU Streets Rehab 143,700 363,220 (362,991) 143,471 1DE Williams Dr. @ Jim Hogg Rd - 78,140 427,336 (505,476) [a] 2BR LWTP Expansion Ph. III - 1,655 - 1,655 2BW Westside Facility 505,500 1,550,498 (1,496,647) 451,649 2BZ West Loop (H-1B) Ph. 1 408,000 - - 408,000 2CE Rabbit Hill EST 1,825,800 248,431 1,893,615 (316,246) 2CG Asset Management 2CH Cedar Breaks EST 3,385,000 2,100 42 3,382,858 2CI Shell Road Water Line 6,292,500 160,563 (160,563) 6,292,500 2CJ Meter Issue - 266,712 - (266,712) [a] 2CK Daniels Mountain GST 2,200,000 498,668 1,462,385 238,947 2CL Park WTP Pump Station 335,000 8,150 24,450 302,400 2CM SW Bypass Waterline 1,106,000 - 1,002,410 103,590 Water CIP Subtotal 16,201,500 3,178,137 2,790,037 10,233,326 Rural Water CIP 2CN PRV Improv SH129 & CR245 1,764,666 - 42,233 1,722,433 2CO Majestic Oaks Water Lines 1,764,666 - 40,935 1,723,731 2JA Hwy 183 & 1869 Waterline 1,764,668 2,945 - 1,761,723 2JE CR 255 (WD 14-2)- 160,689 748,691 (909,380) [a] 2JF Domel Improvements 2,007,000 15,332 307,482 1,684,186 Rural Water CIP Subtotal 7,301,000 178,966 1,139,341 5,982,693 AMI/CIS-Water 2CG Asset Management 71,000 35,594 (23,295) 58,702 Water/AMI/CIS Subtotal 71,000 35,594 (23,295) 58,702 Total Water Services CIP 41,294,500$ 4,933,408$ 3,425,082$ 32,936,010$ NOTES: [a]Individual projects may go over budget as long as total expenditures for all CIP projects are within the department's total budget. 37 Capital Improvement Projects For the Quarter Ended March 31, 2016 2015/16 Year to Date Year to Date Project Budget Expenditures Encumbrances Balance Electric CIP Electric Operations 5-0557-52-905 Developer Projects -$ 104,475$ -$ (104,475)$ [a] Electric Operations Subtotal - 104,475 - (104,475) Electric CIP 9-0580-90-129 Downtown URD Projects - 3,082 (3,795) 713 9-0580-90-300 Electrical System Improvements 4,375,000 2,046,821 319,691 2,008,488 9-0580-90-310 Power Quality Improvements 80,000 17,706 50,000 12,295 9-0580-90-320 Sectionalization Improvements 50,000 - 50,000 - 9-0580-90-330 Pole Improvements 50,000 49 50,000 (49) [a] 9-0580-90-340 Major Device Replacement - 35,431 - (35,431) [a] 9-0580-90-350 Relocation Projects Reimbursements - 57,530 (39,865) (17,665) [a] 9-0580-90-400 Electrical System Expansion - 86,937 (52,433) (34,504) [a] 9-0580-90-410 New Development Projects 1,200,000 730,694 344,526 124,779 9-0580-90-420 Reimbursements New Developments (540,000) 29,946 - (569,946) [a] 9-0580-90-430 Street Lighting 88,000 15,129 47,342 25,529 9-0580-90-500 Consultant Engineering 150,000 65,270 84,730 0 9-0580-90-510 System Mapping Support 50,000 44,486 5,514 0 Electric CIP Subtotal 5,503,000 3,133,080 855,711 1,514,209 T&D 9-0585-90-003 Electric Substations 698,000 4,329 (4,329) 698,000 9-0585-90-021 Communication Equipment 507,000 175,796 (94,895) 426,099 T&D Subtotal 1,205,000 180,125 (99,225) 1,124,099 CIS 9-0580-91-105 CIS System 4,350,000 148,737 (50,771) 4,252,034 CIS Subtotal 4,350,000 148,737 (50,771) 4,252,034 Total Electric CIP 11,058,000$ 3,566,418$ 705,715$ 6,785,867$ NOTES: [a]Individual projects may go over budget as long as total expenditures for all CIP projects are within the department's total budget. 38