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HomeMy WebLinkAboutFY 20 - 3rd Quarter A Report_RedactedFINANCIAL REPORT AND INVESTMENT REPORT For the Quarter Ended June 30, 2020 Table of Contents Executive Summary ....................................................................................................................................... 1 General Fund Schedule ................................................................................................................................. 8 Electric Fund Schedule ................................................................................................................................ 11 Water Services Fund Schedule .................................................................................................................... 13 Joint Services Fund Schedule ....................................................................................................................... 15 Council Discretionary Fund Schedule .......................................................................................................... 17 Convention & Visitors Bureau Fund Schedule ............................................................................................. 18 Airport Fund Schedule ................................................................................................................................. 19 Georgetown Transportation Enhancement Corporation Fund Schedule .................................................... 21 Georgetown Economic Development Corporation Fund Schedule ............................................................. 23 Quarterly Investment Report - City ............................................................................................................. 25 Quarterly Investment Report - GTEC ........................................................................................................... 50 Quarterly Investment Report - GEDCO ........................................................................................................ 56 Grant Activities ............................................................................................................................................ 62 Long-term Commitments and Other Unfunded Liabilities .......................................................................... 64 COG - General Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumberance) Year-End Projection Beginning Fund Balance 14,263,750 - 14,263,750 14,263,750 Revenue Administrative Charges 2,707,730 226,478 2,038,298 2,707,730 Other Revenue 2,638,420 388,162 2,329,987 2,336,338 Development and Permit Fees 3,804,250 506,172 3,916,550 4,685,897 Franchise Fees 5,890,270 25,630 3,521,740 5,892,057 Parks and Rec Fees 2,833,100 44,499 1,241,019 1,476,005 Property Tax 14,900,000 73,903 15,405,838 14,915,295 ROI 8,060,000 - 5,366,282 8,433,100 Sales Tax 17,861,875 1,381,130 10,566,870 17,943,750 Sanitation Revenue 9,933,450 264,177 6,984,361 10,118,450 Fire/EMS revenue 7,176,152 1,144,756 5,044,344 6,793,885 Transfers In 373,100 - 303,634 373,100 Revenue Total 76,178,347 4,054,907 56,718,924 75,675,607 8 COG - General Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumberance) Year-End Projection Expense Administrative Services 1,933,852 130,434 1,263,996 1,675,228 Animal Services 989,508 66,069 701,362 967,657 Arts & Culture 36,729 13,571 34,801 53,694 City Council 177,608 18,825 127,962 169,049 City Secretary 819,283 47,079 574,389 761,473 Code Enforcement 524,383 28,153 305,508 439,142 Communications 684,453 42,411 376,050 608,209 Community Services 265,738 20,068 183,223 253,593 Environmental Services 8,532,355 685,679 5,590,924 8,480,012 Fire Emergency Services 14,312,200 1,068,232 10,694,186 14,426,111 Fire Support Services 3,160,345 242,392 2,634,628 3,351,268 Fire EMS 2,864,866 174,772 1,827,682 2,532,757 Garey Park 976,612 62,914 685,449 914,087 General Gov't Contracts 3,443,750 291,454 3,276,183 4,339,251 Inspections 1,347,040 98,866 972,978 1,282,436 Library 2,788,513 227,196 2,127,628 2,702,504 Municipal Court 664,063 39,880 465,557 605,084 Parks 2,781,344 195,762 2,013,134 2,640,419 Parks Admin 624,953 (12,852) 464,247 619,947 Planning 1,937,189 102,773 1,316,850 1,656,891 Police Admin 2,632,662 225,834 1,867,253 2,659,080 Police Operations 13,821,765 1,023,412 10,148,186 13,390,524 Public Works 1,469,053 43,668 727,482 1,235,203 Rec Programs 1,370,708 61,184 565,071 1,098,537 Recreation 2,798,284 263,818 2,049,482 2,686,073 Streets 5,261,013 255,281 3,468,266 4,071,354 Tennis Center 464,348 25,171 270,272 351,183 Transfer Out 524,860 - 457,860 524,860 Expense Total 77,207,474 5,442,047 55,190,608 74,495,625 Excess (Deficiency) of Total Revenue over Total Requirements (982,627) (1,386,450) 1,529,608 1,179,982 Ending Fund Balance 13,234,623 (1,387,140) 15,792,065 15,443,732 9 COG - General Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumberance) Year-End Projection Reserves Contingency Reserve 11,414,340 - 11,414,340 11,414,340 Economic Stability Reserve 1,480,283 - 1,480,283 1,759,446 Benefit Payout Reserve 340,000 - 340,000 340,000 Total Reserved Fund Balance 13,234,623 - 13,234,623 13,513,786 Available Fund Balance - - 2,557,442 1,929,946 10 COG - Electric Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 6,614,742 - 6,614,742 6,614,742 Operating Revenue Electric Revenue 85,509,803 3,015,263 54,061,655 82,530,271 Interest 40,000 829 5,968 10,000 Other Revenue 4,498,616 32,291 2,577,297 4,515,348 Developer Contributions 600,000 16,345 2,475,250 2,000,000 Operating Revenue Total 90,648,419 3,064,727 59,120,170 89,055,619 Operating Expenditures CRR Credits (2,000,000) (34,163) (31,594) (1,698,472) Electric Operations 20,282,587 1,394,201 15,101,499 19,448,613 Purchase Power 61,500,000 5,522,022 42,532,340 61,198,472 Transfers Out - ROI 4,500,000 - 3,063,942 4,500,000 Operating Expenditures Total 84,282,587 6,882,060 60,666,187 83,448,613 Total Net Operations 6,365,832 (3,817,333) (1,546,018) 5,607,006 Non-Operating Revenue Renewable Energy Credits - 224,261 602,061 602,061 Grant Revenue - - - - Bond Proceeds 5,010,000 - 5,055,000 5,055,000 Transfers In 500,000 - - 500,000 Sale of Assets 10,000 - 12,274 10,261,000 Non-Operating Revenue Total 5,520,000 224,261 5,669,335 16,418,061 11 PRELIMINARY COG - Electric Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Non-Operating Expenditures CIP 5,110,948 40,174 1,522,401 5,010,000 Interest Expense 1,224,183 - 590,621 1,224,183 Debt Service 2,866,312 2,405 47,975 2,866,312 Non-Operating Expenditures Total 9,201,442 42,579 2,160,997 9,100,495 Total Net Non-Operations (3,681,442) 181,682 3,508,338 7,317,566 Excess (Deficiency) of Total Revenue Over Total Requirements 2,684,390 (3,635,650) 1,962,320 12,924,572 Ending Fund Balance 9,299,132 (3,635,650) 8,577,062 19,539,314 Reserves Contingency Reserve 4,142,159 - 4,142,159 4,190,234 Non-Operational Reserve - - - 13,402,019 Rate Stabilization Reserve 4,555,000 - 4,555,000 1,300,000 Total Reserved Fund Balance 8,697,159 - 8,697,159 18,892,253 Available Fund Balance 601,973 - (120,097) 647,061 12 PRELIMINARY *As of the time of agenda posting, the Electric Fund report is preliminary and the period not closed for June. Additional revenue accrual and ROI expenses will occur. COG Water Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 92,139,373 - 92,139,373 92,139,373 Operating Revenue Capital Recovery Fee 26,550,000 4,057,262 23,968,570 26,449,377 Interest 949,500 60,455 1,232,662 1,045,052 Irrigation Charges 310,000 37,448 261,511 310,000 Other Revenue 3,450,300 427,542 5,359,875 6,201,391 Wastewater Charges 13,298,825 358,308 10,116,116 13,500,000 Water Charges 30,869,778 965,096 19,505,217 30,881,001 Total Operating Revenue 75,428,403 5,906,111 60,443,950 78,386,821 Operating Expenses Irrigation Operations 290,000 30,521 199,220 290,000 Transfer Out, ROI 3,300,000 - 2,509,497 3,300,000 Transfer Out 467,733 - 399,500 399,500 Wastewater Operations 771,598 50,876 662,504 741,100 Wastewater Plant Management 3,317,076 294,832 2,811,716 3,258,422 Water Administration 23,957,200 1,377,581 17,857,646 24,910,863 Water Distribution 3,536,426 190,840 1,337,150 1,931,113 Water Operations 4,277,280 214,702 3,069,076 4,136,579 Water Plant Management 7,889,427 412,450 2,120,020 6,751,311 Total Operating Expenses 47,806,740 2,571,802 30,966,329 45,718,887 Total Net Operations 27,621,663 3,334,309 29,477,620 32,667,934 13 PRELIMINARY COG Water Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Non-Operating Revenue Bond Proceeds 9,300,000 - 9,375,000 9,375,000 Grant Revenue - - - - Transfers In-Debt 104,211 - - 104,211 Sale of Assets 1,500 - 435,404 435,404 Non-Operating Revenue Total 9,405,711 - 9,810,404 9,914,615 Non-Operating Expenditures Interest Expense 2,150,937 - 1,099,409 2,150,937 CIP 96,437,008 1,881,396 37,372,634 96,624,449 Debt Service 4,491,481 2,595 79,600 4,300,481 Non-Operating Expenditures Total 103,079,426 1,883,991 38,551,643 103,075,867 Total Net Non-Operations (93,673,715) (1,883,991) (28,741,239) (93,161,252) Excess (Deficiency) of Total Revenue over Total Requirements (66,052,052) 1,450,318 736,382 (60,493,318) Ending Fund Balance 26,087,321 1,450,318 92,875,755 31,646,055 Reserves Contingency Reserve 9,480,045 - 9,480,045 9,480,045 Non-Operating Contingency 10,000,000 - 10,000,000 10,000,000 Total Reserved Fund Balance 19,480,045 - 19,480,045 19,480,045 Available Fund Balance 6,607,276 -73,395,710 12,166,010 14 PRELIMINARY *As of the time of agenda posting, the Water Fund report is preliminary and the period not closed for June. Additional revenue accrual and ROI expenses will occur. COG - Joint Services Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 1,415,206 - 1,415,206 1,415,206 Revenue Administrative Charges 17,691,145 1,391,067 13,101,969 17,640,111 Interest 25,000 1,100 17,353 23,620 Other 103,000 100,501 355,485 96,075 Transfers In 313,405 - 295,059 331,751 Revenue Total 18,132,550 1,492,668 13,769,866 18,091,557 Expense Accounting 1,128,153 77,278 846,969 1,124,962 Business System Services 1,198,892 75,790 852,360 1,043,437 Citywide HR 1,331,061 43,162 870,281 1,087,621 Conservation 894,920 51,626 420,015 731,365 Customer Care 5,115,459 395,571 3,930,361 5,020,817 Economic Development 687,049 42,436 450,160 605,918 Finance Administration 1,050,021 52,759 764,461 963,711 Human Resources 1,447,934 94,114 957,980 1,320,069 Legal 1,063,008 66,389 751,205 993,354 Non-departmental 741,193 72,606 1,054,320 1,089,171 Organizational and Operational Excellence 329,898 22,055 197,025 299,152 Purchasing 923,989 61,418 656,036 888,375 Systems Engineering 2,565,963 159,756 1,821,930 2,306,340 Expense Total 18,477,541 1,214,960 13,573,104 17,474,292 Excess (Deficiency) of Total Revenue over Total Requirements (344,991) 277,708 196,762 617,265 Ending Fund Balance 1,070,215 277,708 1,611,968 2,032,471 Reserves 15 Contingency Reserve 1,070,215 - 1,070,215 1,070,216 Total Reserve Balance 1,070,215 - 1,070,215 1,070,216 Available Fund Balance 0 541,753 962,255 16 Council Discretionary Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 109,415 0 109,415 109,383 Revenue Interest 2,500 64 1,345 1,789 Transfers In 0 0 0 - Revenue Total 2,500 64 1,345 1,789 Expense Transfers Out 0 0 0 - Expense Total 0 0 0 - Excess (Deficiency) of Total Revenue over Total Requirements 2,500 64 1,345 1,789 Ending Fund Balance 111,915 64 110,760 111,172 Available Fund Balance 111,915 0 110,760 111,172 17 Convention & Visitors Bureau (CVB) Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 1,551,889 - 1,551,889 1,551,889 Revenue Hotel/Motel Occupancy Tax Revenues 1,300,000 36,821 692,947 900,000 Interest 18,000 912 17,858 20,594 Other 18,500 649 34,639 36,859 Poppy Festival 144,283 - 87,261 91,155 Revenue Total 1,480,783 38,382 832,704 1,048,608 Expense Operations 823,367 (37,360) 487,252 790,897 Personnel 388,953 24,116 296,534 354,071 Poppy Festival 211,700 27,703 57,025 149,978 Transfers Out 28,634 - 28,634 28,634 Expense Total 1,452,654 14,458 869,445 1,323,580 Excess (Deficiency) of Total Revenue over Total Requirements 28,129 23,923 (36,741) (274,972) Ending Fund Balance 1,580,018 23,923 1,515,148 1,276,917 Reserves Contingency Reserve 273,376 - 273,376 273,376 Capital Reserve 1,203,635 - 1,203,635 - Total Reserved Fund Balance 1,477,011 - 1,477,011 - Available Fund Balance 103,007 - 38,137 1,003,541 18 COG - Airport Operations Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year To Date (w/Encumbrance) Year-End Projections Beginning Fund Balance 1,259,036 - 1,259,036 1,259,036 Operating Revenue Fuel and Terminal Sales 2,901,500 166,148 1,678,717 2,502,000 Interest and Other 51,000 734 15,491 52,000 Grant Revenue - - - 153,000 Leases and Rentals 928,500 76,586 691,018 906,500 Operating Revenue Total 3,881,000 243,468 2,385,226 3,613,500 Operating Expenditures Operations-Fuel 2,272,000 132,666 2,203,687 2,204,510 Operations-Non Fuel 876,327 58,431 562,623 802,664 Personnel 501,098 30,287 333,022 475,573 Operating Expenditures Total 3,649,425 221,384 3,099,332 3,482,747 Total Net Operations 231,575 22,083 (714,106) 130,753 Non-Operating Revenue Bond Interest - 9 593 600 Non-Operating Revenue Total - 9 593 600 Non-Operating Expenditures Buildings & Improvements - - - - Debt Service 101,358 - - 86,358 Interest Expense 60,062 - 29,638 60,062 Furniture & Equipment 22,000 - 8,111 28,000 Improvements 266,566 1,286 17,835 17,835 Pavement Upgrades 35,000 - - - 19 COG - Airport Operations Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year To Date (w/Encumbrance) Year-End Projections Non-Operating Expenditure Total 484,986 1,286 55,584 192,255 Total Net Non-Operations (484,986) (1,277) (54,991) (191,655) Excess (Deficiency) of Total Revenue over Total Requirements (253,411) 20,806 (769,097) (60,902) Ending Fund Balance 1,005,625 20,806 489,939 1,198,134 Reserves Contingency Reserve 256,021 - 256,021 256,021 Debt Service Reserve 143,431 - 143,431 143,431 Total Reserved Fund Balance 399,452 - 399,452 399,452 Available Fund Balance 606,173 - 90,487 798,682 20 COG - Georgetown Transportation Enhancement Corporation Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 21,649,668 - 21,649,668 21,649,668 Operating Revenue Sales Tax 7,937,500 613,730 4,695,507 7,975,000 Interest 230,000 11,673 250,899 285,918 Other Revenue - - - 0 Operating Revenue Total 8,167,500 625,403 4,946,406 8,260,918 Operating Expenditures Administrative Support 410,223 34,119 307,067 410,223 Operating Expenditures Total 410,223 34,119 307,067 410,223 Total Net Operations 7,757,277 591,284 4,639,339 7,850,695 Non-Operating Revenue Bond Proceeds 4,700,000 - 4,740,000 4,740,000 Transfers In - - - 0 Non-Operating Revenue Total 4,700,000 - 4,740,000 4,740,000 Non-Operating Expenditure Strategic Partnerships 5,734,375 - - 2,000,000 CIP Expense 13,509,855 (98,278) 961,756 15,259,855 Debt Service 3,333,921 485 528,060 3,333,921 Non-Operating Expenditure Total 22,578,151 (97,793) 1,489,816 20,593,776 Total Net Non-Operations (17,878,151) 97,793 3,250,184 (15,853,776) Excess (Deficiency) of Total Revenue over Total Requirements (10,120,874) 689,078 7,889,523 (8,003,081) Ending Fund Balance 11,528,794 689,078 29,539,191 13,646,587 21 COG - Georgetown Transportation Enhancement Corporation Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Reserves Contingency Reserve 1,984,375 - 1,984,375 1,984,375 Debt Service Reserve 3,225,642 - 3,225,642 3,602,792 Total Reserved Fund Balance 5,210,017 - 5,210,017 5,587,167 Available Fund Balance 6,318,777 - 24,329,174 8,059,420 22 COG - GEDCO Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Beginning Fund Balance 8,138,781 - 8,138,781 8,138,781 Operating Revenue Interest 76,000 2,315 84,934 92,060 Sales Tax 1,984,375 153,433 1,173,877 1,993,750 Other Revenue - - - - Operating Revenue Total 2,060,375 155,748 1,258,811 2,085,810 Operating Expenditures Promotional & Marketing Program 108,534 3,150 69,604 100,000 Contractual Services 30,000 - 20,080 24,000 Administrative Expenses 244,771 20,398 183,578 244,771 Travel & Training 500 - 92 - Supplies - - - - Operating Expenditures Total 573,805 23,548 273,354 368,771 Total Net Operations 1,486,570 132,200 985,457 1,717,039 Non-Operating Revenue Bond Proceeds - - - - Bond Premium - - - - Transfers In - - - - Non-Operating Revenue Total - - - - Non-Operating Expenditures Principal Reduction 83,695 - - 83,695 Debt Service 207,669 - 41,334 207,669 23 COG - GEDCO Fund Report Period FY 2020 - Jun Ledger Account Approved Budget Current Period Year to Date (w/Encumbrance) Year-End Projection Interest Expense 20,516 - - 20,516 Strategic Partnership 8,613,855 204,642 804,551 700,000 Non-Operating Expenditures Total 8,925,735 204,642 845,886 1,011,880 Total Net Non-Operations (8,925,735) (204,642) (845,886) (1,011,880) Excess (Deficiency) of Total Revenue over Total Requirements (7,439,165) (72,442) 139,572 705,159 Ending Fund Balance 699,616 (72,442) 8,278,353 8,843,940 Reserves Contingency Reserve 489,298 - 489,298 489,298 Non-Operational Reserve 210,318 - 210,318 200,169 Bond Proceeds Reserve - - - - Total Reserved Fund Balance 699,616 - 699,616 689,467 Available Fund Balance 0 - 7,578,737 8,154,473 24 Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Demand Accounts 10,852,258$ 10,852,258 9,511,536$ 9,511,536$ 0.22% NOW/MMA 21,716,013 21,716,013 21,787,639 21,787,639 1.33% Pools 104,846,720 104,846,720 135,563,839 135,563,839 0.20% CDs/Securities 83,294,855 83,323,230 83,129,298 83,138,997 1.53% Totals 220,709,845$ 220,738,220$ 249,992,313$ 250,002,012$ 0.74% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.74%Total Portfolio 1.35% Rolling Three Month Treasury 0.14%Rolling Three Month Treasury 0.97% Rolling Six Month Treasury 0.67%Rolling Six Month Treasury 1.28% TexPool 0.22%TexPool 0.95% Bank Fees Offset 4,696$ Interest income provided in separate report.25,337$ March 31, 2020 (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 June 30, 2020 Valley View Consulting, L.L.C. 126 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)0.22%07/01/20 06/30/20 9,511,536$ 9,511,536$ 1.00 9,511,536$ 1 0.22% JPMorgan Chase MMA 0.05%07/01/20 06/30/20 433,929 433,929 1.00 433,929 1 0.05% Veritex Bank MMA 0.30%07/01/20 06/30/20 3,208,928 3,208,928 1.00 3,208,928 1 0.30% NexBank MMA 0.50%07/01/20 06/30/20 7,346,749 7,346,749 1.00 7,346,749 1 0.50% Origin Bank MMA (4)2.25%07/01/20 06/30/20 10,798,033 10,798,033 1.00 10,798,033 1 2.25% TexPool AAAm 0.22%07/01/20 06/30/20 45,475,841 45,475,841 1.00 45,475,841 1 0.22% TexSTAR AAAm 0.20%07/01/20 06/30/20 90,087,998 90,087,998 1.00 90,087,998 1 0.20% East West Bank CD 2.48%07/15/20 04/15/19 5,152,781 5,152,781 100.00 5,152,781 15 2.51% East West Bank CD 1.72%08/04/20 02/04/20 6,546,565 6,546,565 100.00 6,546,565 35 1.73% R Bank CD 2.10%08/16/20 08/16/19 2,031,778 2,031,778 100.00 2,031,778 47 2.12% R Bank CD 1.17%08/16/20 02/26/20 1,013,818 1,013,818 100.00 1,013,818 47 1.17% Prosperity Bank CD 2.66%08/21/20 02/22/19 6,215,859 6,215,859 100.00 6,215,859 52 2.69% T-Bill Aaa/AA+0.00%10/08/20 10/17/19 2,500,000 2,489,236 99.96 2,498,935 100 1.60% Independent Bank CD 1.85%10/18/20 10/18/19 2,523,205 2,523,205 100.00 2,523,205 110 1.86% East West Bank CD 0.55%11/09/20 05/08/20 3,002,442 3,002,442 100.00 3,002,442 132 0.55% Independent Bank CD 2.56%11/10/20 05/10/19 1,025,893 1,025,893 100.00 1,025,893 133 2.58% R Bank CD 1.76%11/19/20 02/19/20 2,510,767 2,510,767 100.00 2,510,767 142 1.78% Southside Bank CD 1.72%11/19/20 11/19/19 3,244,620 3,244,620 100.00 3,244,620 142 1.73% East West Bank CD 1.71%12/09/20 12/09/19 4,038,601 4,038,601 100.00 4,038,601 162 1.72% East West Bank CD 1.71%01/08/21 01/08/20 3,024,696 3,024,696 100.00 3,024,696 192 1.72% Independent Bank CD 1.70%02/05/21 02/05/20 3,112,959 3,112,959 100.00 3,112,959 220 1.71% Independent Bank CD 0.60%02/08/21 05/08/20 11,000,000 11,000,000 100.00 11,000,000 223 0.60% R Bank CD 1.81%02/19/21 02/19/20 4,017,891 4,017,891 100.00 4,017,891 234 1.83% Bank OZK CD 1.72%02/26/21 02/27/20 6,034,021 6,034,021 100.00 6,034,021 241 1.73% Independent Bank CD 1.80%04/22/21 10/22/19 4,137,022 4,137,022 100.00 4,137,022 296 1.81% Bank OZK CD 0.70%05/10/21 05/08/20 12,007,144 12,007,144 100.00 12,007,144 314 0.70% 250,003,077$ 249,992,313$ 250,002,012$ 58 0.74% (1)(2) June 30, 2020 (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. (4) Origin Bank MMA - Interest rate fixed until August 2020. (3) Earnings Credit - The City's depository accounts provide an earnings credit on balances which is used to offset bank fees. Valley View Consulting, L.L.C.328 City - 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 JPMorgan Chase Cash 0.22%07/01/20 10,852,258$ 10,852,258$ –$ (1,340,722)$ 9,511,536$ 9,511,536$ JPMorgan Chase MMA 0.05%07/01/20 433,875 433,875 54 433,929 433,929 Veritex Bank MMA 0.30%07/01/20 3,205,333 3,205,333 3,595 3,208,928 3,208,928 NexBank MMA 0.50%07/01/20 7,337,623 7,337,623 9,126 7,346,749 7,346,749 Origin Bank MMA (4)2.25%07/01/20 10,739,181 10,739,181 58,852 10,798,033 10,798,033 TexPool 0.22%07/01/20 38,781,634 38,781,634 6,694,207 45,475,841 45,475,841 TexSTAR 0.20%07/01/20 66,065,086 66,065,086 24,022,913 90,087,998 90,087,998 East West Bank CD 2.62%04/01/20 5,252,290 5,252,290 (5,252,290)– – T-Bill 0.00%04/16/20 2,500,000 2,498,236 (2,498,236)– – Southside Bank CD 1.82%04/17/20 2,514,336 2,514,336 (2,514,336)– – LegacyTexas Bank CD 2.91%05/06/20 4,157,776 4,157,776 (4,157,776)– – T-Bill 0.00%05/07/20 4,900,000 4,892,333 (4,892,333)– – Southside Bank CD 2.47%05/11/20 3,056,381 3,056,381 (3,056,381)– – BBVA Bank CD 2.51%06/20/20 4,076,022 4,076,022 (4,076,022)– – East West Bank CD 2.48%07/15/20 5,121,021 5,121,021 31,760 5,152,781 5,152,781 East West Bank CD 1.72%08/04/20 6,518,552 6,518,552 28,012 6,546,565 6,546,565 R Bank CD 2.10%08/16/20 2,021,284 2,021,284 10,493 2,031,778 2,031,778 R Bank CD 1.17%08/16/20 1,010,897 1,010,897 2,921 1,013,818 1,013,818 Prosperity Bank CD 2.66%08/21/20 6,174,483 6,174,483 41,377 6,215,859 6,215,859 T-Bill 0.00%10/08/20 2,500,000 2,479,441 9,795 2,500,000 2,489,236 Independent Bank CD 1.85%10/18/20 2,511,652 2,511,652 11,553 2,523,205 2,523,205 East West Bank CD 0.55%11/09/20 – – 3,002,442 3,002,442 3,002,442 Independent Bank CD 2.56%11/10/20 1,019,475 1,019,475 6,418 1,025,893 1,025,893 R Bank CD 1.76%11/19/20 2,500,000 2,500,000 10,767 2,510,767 2,510,767 Southside Bank CD 1.72%11/19/20 3,230,917 3,230,917 13,703 3,244,620 3,244,620 East West Bank CD 1.71%12/09/20 4,021,420 4,021,420 17,181 4,038,601 4,038,601 East West Bank CD 1.71%01/08/21 3,011,829 3,011,829 12,867 3,024,696 3,024,696 Independent Bank CD 1.70%02/05/21 3,100,000 3,100,000 12,959 3,112,959 3,112,959 Independent Bank CD 0.60%02/08/21 – – 11,000,000 11,000,000 11,000,000 R Bank CD 1.81%02/19/21 4,000,000 4,000,000 17,891 4,017,891 4,017,891 Bank OZK CD 1.72%02/26/21 6,007,921 6,007,921 26,099 6,034,021 6,034,021 Independent Bank CD 1.80%04/22/21 4,118,590 4,118,590 18,432 4,137,022 4,137,022 Bank OZK CD 0.70%05/10/21 – – 12,007,144 12,007,144 12,007,144 TOTAL 220,739,836$ 220,709,845$ 57,070,561$ (27,788,094)$ 250,003,077$ 249,992,313$ March 31, 2020 June 30, 2020 Valley View Consulting, L.L.C.530 City - Market Value Comparison Maturity Face Amount/Market Qtr to Qtr Face Amount/Market Description Date Par Value Price Market Value Change Par Value Price Market Value JPMorgan Chase Cash 07/01/20 10,852,258$ 1.00 10,852,258$ (1,340,722)$ 9,511,536$ 1.00 9,511,536$ JPMorgan Chase MMA 07/01/20 433,875 1.00 433,875 54 433,929 1.00 433,929 Veritex Bank MMA 07/01/20 3,205,333 1.00 3,205,333 3,595 3,208,928 1.00 3,208,928 NexBank MMA 07/01/20 7,337,623 1.00 7,337,623 9,126 7,346,749 1.00 7,346,749 Origin Bank MMA (4)07/01/20 10,739,181 1.00 10,739,181 58,852 10,798,033 1.00 10,798,033 TexPool 07/01/20 38,781,634 1.00 38,781,634 6,694,207 45,475,841 1.00 45,475,841 TexSTAR 07/01/20 66,065,086 1.00 66,065,086 24,022,913 90,087,998 1.00 90,087,998 East West Bank CD 04/01/20 5,252,290 100.00 5,252,290 (5,252,290)– – T-Bill 04/16/20 2,500,000 100.00 2,499,923 (2,499,923)– – Southside Bank CD 04/17/20 2,514,336 100.00 2,514,336 (2,514,336)– – LegacyTexas Bank CD 05/06/20 4,157,776 100.00 4,157,776 (4,157,776)– – T-Bill 05/07/20 4,900,000 99.99 4,899,686 (4,899,686)– – Southside Bank CD 05/11/20 3,056,381 100.00 3,056,381 (3,056,381)– – BBVA Bank CD 06/20/20 4,076,022 100.00 4,076,022 (4,076,022)– – East West Bank CD 07/15/20 5,121,021 100.00 5,121,021 31,760 5,152,781 100.00 5,152,781 East West Bank CD 08/04/20 6,518,552 100.00 6,518,552 28,012 6,546,565 100.00 6,546,565 R Bank CD 08/16/20 2,021,284 100.00 2,021,284 10,493 2,031,778 100.00 2,031,778 R Bank CD 08/16/20 1,010,897 100.00 1,010,897 2,921 1,013,818 100.00 1,013,818 Prosperity Bank CD 08/21/20 6,174,483 100.00 6,174,483 41,377 6,215,859 100.00 6,215,859 T-Bill 10/08/20 2,500,000 99.95 2,498,775 160 2,500,000 99.96 2,498,935 Independent Bank CD 10/18/20 2,511,652 100.00 2,511,652 11,553 2,523,205 100.00 2,523,205 East West Bank CD 11/09/20 – – 3,002,442 3,002,442 100.00 3,002,442 Independent Bank CD 11/10/20 1,019,475 100.00 1,019,475 6,418 1,025,893 100.00 1,025,893 R Bank CD 11/19/20 2,500,000 100.00 2,500,000 10,767 2,510,767 100.00 2,510,767 Southside Bank CD 11/19/20 3,230,917 100.00 3,230,917 13,703 3,244,620 100.00 3,244,620 East West Bank CD 12/09/20 4,021,420 100.00 4,021,420 17,181 4,038,601 100.00 4,038,601 East West Bank CD 01/08/21 3,011,829 100.00 3,011,829 12,867 3,024,696 100.00 3,024,696 Independent Bank CD 02/05/21 3,100,000 100.00 3,100,000 12,959 3,112,959 100.00 3,112,959 Independent Bank CD 02/08/21 – – 11,000,000 11,000,000 100.00 11,000,000 R Bank CD 02/19/21 4,000,000 100.00 4,000,000 17,891 4,017,891 100.00 4,017,891 Bank OZK CD 02/26/21 6,007,921 100.00 6,007,921 26,099 6,034,021 100.00 6,034,021 Independent Bank CD 04/22/21 4,118,590 100.00 4,118,590 18,432 4,137,022 100.00 4,137,022 Bank OZK CD 05/10/21 – – 12,007,144 12,007,144 100.00 12,007,144 TOTAL 220,739,836$ 220,738,220$ 29,263,791$ 250,003,077$ 250,002,012$ March 31, 2020 June 30, 2020 Valley View Consulting, L.L.C.631 City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater JPMorgan Chase Cash 9,511,536$ 9,511,536$ –$ –$ –$ –$ JPMorgan Chase MMA 433,929 433,929 – – – – Veritex Bank MMA 3,208,928 3,208,928 – – – – NexBank MMA 7,346,749 7,346,749 – – – – Origin Bank MMA 10,798,033 4,080,098 – – – – TexPool 45,475,841 45,475,841 – – – – TexSTAR 90,087,998 10,057,422 583,850 16,567,129 137,205 311,153 East West Bank CD 07/15/20 5,152,781 5,152,781 – – – – East West Bank CD 08/04/20 6,546,565 – – – – – R Bank CD 08/16/20 2,031,778 – – – – – R Bank CD 08/16/20 1,013,818 – – – – – Prosperity Bank CD 08/21/20 6,215,859 6,215,859 – – – – T-Bill 10/08/20 2,489,236 2,489,236 – – – – Independent Bank CD 10/18/20 2,523,205 2,523,205 – – – – East West Bank CD 11/09/20 3,002,442 3,002,442 – – – – Independent Bank CD 11/10/20 1,025,893 1,025,893 – – – – R Bank CD 11/19/20 2,510,767 2,510,767 – – – – Southside Bank CD 11/19/20 3,244,620 3,244,620 – – – – East West Bank CD 12/09/20 4,038,601 4,038,601 – – – – East West Bank CD 01/08/21 3,024,696 3,024,696 – – – – Independent Bank CD 02/05/21 3,112,959 3,112,959 – – – – Independent Bank CD 02/08/21 11,000,000 8,000,000 – – – – R Bank CD 02/19/21 4,017,891 4,017,891 – – – – Bank OZK CD 02/26/21 6,034,021 6,034,021 – – – – Independent Bank CD 04/22/21 4,137,022 4,137,022 – – – – Bank OZK CD 05/10/21 12,007,144 10,005,954 – – – – Totals 249,992,313$ 148,650,451$ 583,850$ 16,567,129$ 137,205$ 311,153$ Book Value June 30, 2020 Valley View Consulting, L.L.C.732 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals Book Value June 30, 2020 (Continued) 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads 2016 Revenue Water/WW Garey Park Donation –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,506,968 1,530,698 68,555 1,450,521 1,503,286 382,436 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,506,968$ 1,530,698$ 68,555$ 1,450,521$ 1,503,286$ 382,436$ Valley View Consulting, L.L.C.833 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals Book Value June 30, 2020 (Continued) 2017 CO Facilities/ Public Safety/ Equipment 2017 GO- Sidewalks 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – 1,005,754 – – – – – – – – 182,203 380,642 97,311 5,922,590 56,657 924,743 – – – – – – – – – – – – – – – 2,031,778 – – – – – 1,013,818 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,000,000 – – – – – – – – – – – – – – – – – – – – – – – 2,001,191 – – 182,203$ 380,642$ 97,311$ 14,975,130$ 56,657$ 924,743$ Valley View Consulting, L.L.C.934 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals Book Value June 30, 2020 (Continued) 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater 2019 GO- Roads 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – 4,743,154 – 969,028 – – – – – – – – – 560,262 11,613,036 2,607,390 439,319 2,472,153 5,767,255 650,141 – – – – – – – – 2,014,063 3,514,104 – 1,018,398 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 560,262$ 13,627,099$ 10,864,648$ 439,319$ 4,459,579$ 5,767,255$ 650,141$ Valley View Consulting, L.L.C.1035 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals Book Value June 30, 2020 (Continued) 2020 GO- Roads 2020 Revenue- Electric 2020 Revenue- Water/WW –$ –$ –$ – – – – – – – – – – – – – – – 9,001,959 5,011,090 9,302,024 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 9,001,959$ 5,011,090$ 9,302,024$ Valley View Consulting, L.L.C.1136 City - Allocation June 30, 2020 Market Value Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater JPMorgan Chase Cash 9,511,536$ 9,511,536$ –$ –$ –$ –$ JPMorgan Chase MMA 433,929 433,929 – – – – Veritex Bank MMA 3,208,928 3,208,928 – – – – NexBank MMA 7,346,749 7,346,749 – – – – Origin Bank MMA 10,798,033 4,080,098 – – – – TexPool 45,475,841 45,475,841 – – – – TexSTAR 90,087,998 10,057,422 583,850 16,567,129 137,205 311,153 East West Bank CD 07/15/20 5,152,781 5,152,781 – – – – East West Bank CD 08/04/20 6,546,565 – – – – – R Bank CD 08/16/20 2,031,778 – – – – – R Bank CD 08/16/20 1,013,818 – – – – – Prosperity Bank CD 08/21/20 6,215,859 6,215,859 – – – – T-Bill 10/08/20 2,498,935 2,498,935 – – – – Independent Bank CD 10/18/20 2,523,205 2,523,205 – – – – East West Bank CD 11/09/20 6,002,442 3,002,442 – – – – Independent Bank CD 11/10/20 1,025,893 1,025,893 – – – – R Bank CD 11/19/20 2,510,767 2,510,767 – – – – Southside Bank CD 11/19/20 3,244,620 3,244,620 – – – – East West Bank CD 12/09/20 4,038,601 4,038,601 – – – – East West Bank CD 01/08/21 3,024,696 3,024,696 – – – – Independent Bank CD 02/05/21 3,112,959 3,112,959 – – – – Independent Bank CD 02/08/21 8,000,000 8,000,000 – – – – R Bank CD 02/19/21 4,017,891 4,017,891 – – – – Bank OZK CD 02/26/21 6,034,021 6,034,021 – – – – Independent Bank CD 04/22/21 4,137,022 4,137,022 – – – – Bank OZK CD 05/10/21 12,007,144 10,005,954 – – – – Totals 250,002,012$ 148,660,149$ 583,850$ 16,567,129$ 137,205$ 311,153$ Valley View Consulting, L.L.C.1237 City - Allocation June 30, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals (Continued) 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads 2016 Revenue Water/WW Garey Park Donation –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,506,968 1,530,698 68,555 1,450,521 1,503,286 382,436 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,506,968$ 1,530,698$ 68,555$ 1,450,521$ 1,503,286$ 382,436$ Valley View Consulting, L.L.C.1338 City - Allocation June 30, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals (Continued) 2017 CO Facilities/ Public Safety/ Equipment 2017 GO- Sidewalks 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – 1,005,754 – – – – – – – – 182,203 380,642 97,311 5,922,590 56,657 924,743 – – – – – – – – – – – – – – – 2,031,778 – – – – – 1,013,818 – – – – – – – – – – – – – – – – – – – – – – – 3,000,000 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,001,191 – – 182,203$ 380,642$ 97,311$ 14,975,130$ 56,657$ 924,743$ Valley View Consulting, L.L.C.1439 City - Allocation June 30, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals (Continued) 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater 2019 GO- Roads 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – 4,743,154 – 969,028 – – – – – – – – – 560,262 11,613,036 2,607,390 439,319 2,472,153 5,767,255 650,141 – – – – – – – – 2,014,063 3,514,104 – 1,018,398 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 560,262$ 13,627,099$ 10,864,648$ 439,319$ 4,459,579$ 5,767,255$ 650,141$ Valley View Consulting, L.L.C.1540 City - Allocation June 30, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 Prosperity Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 East West Bank CD 11/09/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 Independent Bank CD 02/08/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Bank OZK CD 05/10/21 Totals (Continued) 2020 GO- Roads 2020 Revenue- Electric 2020 Revenue- Water/WW –$ –$ –$ – – – – – – – – – – – – – – – 9,001,959 5,011,090 9,302,024 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 9,001,959$ 5,011,090$ 9,302,024$ Valley View Consulting, L.L.C.1641 City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater JPMorgan Chase Cash 10,852,258$ 10,852,258$ –$ –$ –$ –$ JPMorgan Chase MMA 433,875 433,875 – – – – Veritex Bank MMA 3,205,333 3,205,333 – – – – NexBank MMA 7,337,623 7,337,623 – – – – Origin Bank MMA 10,739,181 4,057,314 – – – – TexPool 38,781,634 38,781,634 – – – – TexSTAR 66,065,086 16,194,709 583,421 16,064,232 137,104 310,924 East West Bank CD 04/01/20 5,252,290 5,252,290 – – – – T-Bill 04/16/20 2,498,236 2,498,236 – – – – Southside Bank CD 04/17/20 2,514,336 2,514,336 – – – – Prosperity Bank CD 05/06/20 4,157,776 4,157,776 – – – – T-Bill 05/07/20 4,892,333 – – – – – Southside Bank CD 05/11/20 3,056,381 3,056,381 – – – – BBVA Bank CD 06/20/20 4,076,022 4,076,022 – – – – East West Bank CD 07/15/20 5,121,021 5,121,021 – – – – East West Bank CD 08/04/20 6,518,552 6,518,552 – – – – R Bank CD 08/16/20 2,021,284 – – – – – R Bank CD 08/16/20 1,010,897 – – – – – LegacyTexas Bank CD 08/21/20 6,174,483 6,174,483 – – – – T-Bill 10/08/20 2,479,441 2,479,441 – – – – Independent Bank CD 10/18/20 2,511,652 2,511,652 – – – – Independent Bank CD 11/10/20 1,019,475 1,019,475 – – – – R Bank CD 11/19/20 2,500,000 2,500,000 – – – – Southside Bank CD 11/19/20 3,230,917 3,230,917 – – – – East West Bank CD 12/09/20 4,021,420 4,021,420 – – – – East West Bank CD 01/08/21 3,011,829 3,011,829 – – – – Independent Bank CD 02/05/21 3,100,000 3,100,000 – – – – R Bank CD 02/19/21 4,000,000 4,000,000 – – – – Bank OZK CD 02/26/21 6,007,921 6,007,921 – – – – Independent Bank CD 04/22/21 4,118,590 4,118,590 – – – – Totals 220,709,845$ 156,233,087$ 583,421$ 16,064,232$ 137,104$ 310,924$ March 31, 2020 Book Value Valley View Consulting, L.L.C.1742 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals March 31, 2020 Book Value (Continued) 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads 2016 Revenue Water/WW Garey Park Donation –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,505,126 1,529,574 68,505 1,449,455 1,502,181 382,155 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,505,126$ 1,529,574$ 68,505$ 1,449,455$ 1,502,181$ 382,155$ Valley View Consulting, L.L.C.1843 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals March 31, 2020 Book Value (Continued) 2017 CO Facilities/ Public Safety/ Equipment 2017 GO- Sidewalks 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – 1,001,628 – – – – – – – – 182,069 380,362 97,239 6,018,195 56,616 924,064 – – – – – – – – – – – – – – – – – – – – – – – – – – – 4,892,333 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,021,284 – – – – – 1,010,897 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 182,069$ 380,362$ 97,239$ 14,944,336$ 56,616$ 924,064$ Valley View Consulting, L.L.C.1944 City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals March 31, 2020 Book Value (Continued) 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater 2019 GO- Roads –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – 4,716,627 – 963,612 – – – – – 559,850 11,604,502 2,605,474 438,996 2,470,336 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 559,850$ 11,604,502$ 7,322,102$ 438,996$ 3,433,948$ Valley View Consulting, L.L.C.2045 City - Allocation March 31, 2020 Market Value Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater JPMorgan Chase Cash 10,852,258$ 10,852,258$ –$ –$ –$ –$ JPMorgan Chase MMA 433,875 433,875 – – – – Veritex Bank MMA 3,205,333 3,205,333 – – – – NexBank MMA 7,337,623 7,337,623 – – – – Origin Bank MMA 10,739,181 4,057,314 – – – – TexPool 38,781,634 38,781,634 – – – – TexSTAR 66,065,086 16,194,709 583,421 16,064,232 137,104 310,924 East West Bank CD 04/01/20 5,252,290 5,252,290 – – – – T-Bill 04/16/20 2,499,923 2,499,923 – – – – Southside Bank CD 04/17/20 2,514,336 2,514,336 – – – – Prosperity Bank CD 05/06/20 4,157,776 4,157,776 – – – – T-Bill 05/07/20 4,899,686 – – – – – Southside Bank CD 05/11/20 3,056,381 3,056,381 – – – – BBVA Bank CD 06/20/20 4,076,022 4,076,022 – – – – East West Bank CD 07/15/20 5,121,021 5,121,021 – – – – East West Bank CD 08/04/20 6,518,552 6,518,552 – – – – R Bank CD 08/16/20 2,021,284 – – – – – R Bank CD 08/16/20 1,010,897 – – – – – LegacyTexas Bank CD 08/21/20 6,174,483 6,174,483 – – – – T-Bill 10/08/20 2,498,775 2,498,775 – – – – Independent Bank CD 10/18/20 2,511,652 2,511,652 – – – – Independent Bank CD 11/10/20 1,019,475 1,019,475 – – – – R Bank CD 11/19/20 2,500,000 2,500,000 – – – – Southside Bank CD 11/19/20 3,230,917 3,230,917 – – – – East West Bank CD 12/09/20 4,021,420 4,021,420 – – – – East West Bank CD 01/08/21 3,011,829 3,011,829 – – – – Independent Bank CD 02/05/21 3,100,000 3,100,000 – – – – R Bank CD 02/19/21 4,000,000 4,000,000 – – – – Bank OZK CD 02/26/21 6,007,921 6,007,921 – – – – Independent Bank CD 04/22/21 4,118,590 4,118,590 – – – – Totals 220,738,220$ 156,254,108$ 583,421$ 16,064,232$ 137,104$ 310,924$ Valley View Consulting, L.L.C.2146 City - Allocation March 31, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals (Continued) 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads 2016 Revenue Water/WW Garey Park Donation –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,505,126 1,529,574 68,505 1,449,455 1,502,181 382,155 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,505,126$ 1,529,574$ 68,505$ 1,449,455$ 1,502,181$ 382,155$ Valley View Consulting, L.L.C.2247 City - Allocation March 31, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals (Continued) 2017 CO Facilities/ Public Safety/ Equipment 2017 GO- Sidewalks 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – 1,001,628 – – – – – – – – 182,069 380,362 97,239 6,018,195 56,616 924,064 – – – – – – – – – – – – – – – – – – – – – – – – – – – 4,899,686 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,021,284 – – – – – 1,010,897 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 182,069$ 380,362$ 97,239$ 14,951,690$ 56,616$ 924,064$ Valley View Consulting, L.L.C.2348 City - Allocation March 31, 2020 Market Value JPMorgan Chase Cash JPMorgan Chase MMA Veritex Bank MMA NexBank MMA Origin Bank MMA TexPool TexSTAR East West Bank CD 04/01/20 T-Bill 04/16/20 Southside Bank CD 04/17/20 Prosperity Bank CD 05/06/20 T-Bill 05/07/20 Southside Bank CD 05/11/20 BBVA Bank CD 06/20/20 East West Bank CD 07/15/20 East West Bank CD 08/04/20 R Bank CD 08/16/20 R Bank CD 08/16/20 LegacyTexas Bank CD 08/21/20 T-Bill 10/08/20 Independent Bank CD 10/18/20 Independent Bank CD 11/10/20 R Bank CD 11/19/20 Southside Bank CD 11/19/20 East West Bank CD 12/09/20 East West Bank CD 01/08/21 Independent Bank CD 02/05/21 R Bank CD 02/19/21 Bank OZK CD 02/26/21 Independent Bank CD 04/22/21 Totals (Continued) 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater 2019 GO- Roads –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – 4,716,627 – 963,612 – – – – – 559,850 11,604,502 2,605,474 438,996 2,470,336 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 559,850$ 11,604,502$ 7,322,102$ 438,996$ 3,433,948$ Valley View Consulting, L.L.C.2449 Georgetown Transportation Enhancement Corporation (GTEC) QUARTERLY INVESTMENT REPORT For the Quarter Ended June 30, 2020 Prepared by Valley View Consulting, L.L.C. 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. 50 Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Pools/MMAs 19,994,093$ 19,994,093$ 26,000,055$ 26,000,055$ 0.37% CDs/Securities 3,208,607 3,208,607 3,222,395 3,222,395 1.73% Totals 23,202,700$ 23,202,700$ 29,222,450$ 29,222,450$ 0.52% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.52%Total Portfolio 1.24% Rolling Three Month Treasury 0.14%Rolling Three Month Treasury 0.97% Rolling Six Month Treasury 0.67%Rolling Six Month Treasury 1.28% TexPool 0.22%TexPool 0.96% Interest data provided in separate report. March 31, 2020 (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. June 30, 2020 Valley View Consulting, L.L.C. 151 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 0.22%07/01/20 06/30/20 7,942,833$ 7,942,833$ 1.00 7,942,833$ 1 0.22% TexSTAR AAAm 0.20%07/01/20 06/30/20 13,332,342 13,332,342 1.00 13,332,342 1 0.20% Origin Bank MMA (3)2.25%07/01/20 06/30/20 2,040,058 2,040,058 1.00 2,040,058 1 2.25% Veritex Bank MMA 0.30%07/01/20 06/30/20 2,684,822 2,684,822 1.00 2,684,822 1 0.30% East West Bank CD 1.72%08/04/20 02/04/20 3,222,395 3,222,395 100.00 3,222,395 35 1.73% 29,222,450$ 29,222,450$ 29,222,450$ 5 0.52% (1)(2) June 30, 2020 (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. (3) Origin Bank MMA - Interest rate fixed until August 2020. Valley View Consulting, L.L.C.353 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 0.22%07/01/20 6,658,162$ 6,658,162$ 1,284,671$ –$ 7,942,833$ 7,942,833$ TexSTAR 0.20%07/01/20 8,625,460 8,625,460 4,706,882 13,332,342 13,332,342 Origin Bank MMA (3)2.25%07/01/20 2,028,657 2,028,657 11,401 2,040,058 2,040,058 Veritex Bank MMA 0.30%07/01/20 2,681,814 2,681,814 3,008 2,684,822 2,684,822 East West Bank CD 1.72%08/04/20 3,208,607 3,208,607 13,788 3,222,395 3,222,395 TOTAL 23,202,700$ 23,202,700$ 6,019,751$ –$ 29,222,450$ 29,222,450$ 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 0.22%07/01/20 6,658,162$ 6,658,162$ 1,284,671$ 7,942,833$ 7,942,833$ TexSTAR 0.20%07/01/20 8,625,460 8,625,460 4,706,882 13,332,342 13,332,342 Origin Bank MMA (3)2.25%07/01/20 2,028,657 2,028,657 11,401 2,040,058 2,040,058 Veritex Bank MMA 0.30%07/01/20 2,681,814 2,681,814 3,008 2,684,822 2,684,822 East West Bank CD 1.72%08/04/20 3,208,607 3,208,607 13,788 3,222,395 3,222,395 TOTAL 23,202,700$ 23,202,700$ 6,019,751$ 29,222,450$ 29,222,450$ March 31, 2020 June 30, 2020 March 31, 2020 June 30, 2020 Valley View Consulting, L.L.C.555 Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield MMA 2,125,358$ 2,125,358$ 2,127,743$ 2,127,743$ 0.30% Pools 4,886,433 4,886,433 5,210,899 5,210,899 0.21% Certificates of Deposit 2,000,000 2,000,000 2,008,361 2,008,361 1.70% 9,011,792$ 9,011,792$ 9,347,002$ 9,347,002$ 0.55% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.55%Total Portfolio 1.15% Rolling Three Month Treasury 0.14%Rolling Three Month Treasury 0.97% Rolling Six Month Treasury 0.67%Rolling Six Month Treasury 1.28% TexPool 0.22%TexPool 0.95% Interest income provided in separate report. March 31, 2020 (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. June 30, 2020 Valley View Consulting, L.L.C. 157 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 0.30%07/01/20 06/30/20 2,127,743$ 2,127,743$ 1.00 2,127,743$ 1 0.30% TexasDAILY AAAm 0.24%07/01/20 06/30/20 2,123,848 2,123,848 1.00 2,123,848 1 0.24% TexSTAR AAAm 0.20%07/01/20 06/30/20 3,087,051 3,087,051 1.00 3,087,051 1 0.20% Independent Bank 1.70%02/05/21 02/05/20 2,008,361 2,008,361 100.00 2,008,361 220 1.70% 9,347,002$ 9,347,002$ 9,347,002$ 48 0.55% (1)(2) June 30, 2020 (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.359 Book & 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 Veritex Bank MMA 0.30%07/01/20 2,125,358$ 2,125,358$ 2,385$ –$ 2,127,743$ 2,127,743$ TexasDAILY 0.24%07/01/20 2,121,273 2,121,273 2,574 2,123,848 2,123,848 TexSTAR 0.20%07/01/20 2,765,160 2,765,160 321,891 3,087,051 3,087,051 Independent Bank 1.70%02/05/21 2,000,000 2,000,000 8,361 2,008,361 2,008,361 TOTAL 9,011,792$ 9,011,792$ 335,211$ –$ 9,347,002$ 9,347,002$ March 31, 2020 June 30, 2020 Valley View Consulting, L.L.C.561 63 Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 3/31/20 Status Updates ‐ 6/30/20 Cemetery Special Revenue  Fund 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 reserve $75,000 annually for future costs  associated with maintaining the property.  The General  Fund has made this transfer in since FY 2016. No change Depending on the economic impacts of COVID, the General Fund  may not make this transfer in FY2020. Additionally, the FY2021  budget has reduced this transfer.  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 9/30/2019, the net pension liability is $28.8 million and is  81.41% funded. The 2020 total combined contribution rate is  12.26%. This increase is due to a change in the discount rate. No change 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 9/30/2019 is $3.3 million. This is a combination  of sudden death benefits as well as post‐retirement healthcare.No change 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 9/30/2019 are $7.5 million.  This  increase is due to more time being earned than used in FY19.  In  FY2020, the budgeted reserve was increased to $340,000. No change Electric Fund Rate Stabilization  Reserve Intended to mitigate potential rate impacts due to increased  fuel costs or other external factors. The RSR is maintained  within the Electric Fund.  Purchased Power expenses for the first, second and third quarter  are on track for the FY2020 budget. Revenues were strong in the  first half of the year, but started to lag from the impact of closed  businesses and schools with the pandemic. A hot summer is  expected to help revenues meet budget. Staff are projecting to sell transformer assets to a third party by the  end of the fiscal year, as well as to make a second installment in the  sale of the fiber asset to the IT Fund. These one‐time influxes of  cash are helping to restore reserves to the fund. CITY OF GEORGETOWN Long-term Commitments, Reservations, and Other Unfunded Liabilities 6/30/2020 64 Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 3/31/20 Status Updates ‐ 6/30/20 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 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.  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.  Old Town NE sidewalk is completed and all punch list items are  done. Project will close out in July.                                                              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 Golden Bear Park development is underway and is expected to be  complete in August.  The development consists of age appropriate  play equipment,  accessible sidewalks, pergola, and landscaping.   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.  No change There will not be any new radios purchased in FY2020 budget  because they were taken out of the debt sale due to market  uncertainty related to COVID‐19.  There will be debt issued in  FY2021 for the final year of the replacement project.   65 Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 3/31/20 Status Updates ‐ 6/30/20 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 Due to the COVID‐19 pandemic, the Street Maintenance budget in  the General Fund was reduced in FY2021. The Streets Special  Revenue Fund will pick up some of the expenses, but not all. 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. No change Fiber staff will be moved into IT at beginning of FY 21.  Also in FY  2021, Fiber costs will be allocated across departments according to  the IT allocation process.  The second installment to acquire the  asset will be paid in FY2020, and there is a plan to assume  additional installments over the next 4 years. The IT Fund will need  to increase cost recovery rates to complete the acquisition. 66