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HomeMy WebLinkAboutFY 22 - 2nd_Qtr_Report_FY2022_RedactedQuarterly Financial Report FINANCIAL REPORT AND INVESTMENT REPORT For the Quarter Ended March 31, 2022 Table of Contents General Fund Narrative and Schedule ........................................................................................................ 1-7 Electric Fund Narrative and Schedule....................................................................................................... 8-11 Water Services Fund Narrative and Schedule ........................................................................................ 12-15 Convention & Visitors Bureau Narrative and Schedule .......................................................................... 16-17 Airport Fund Narrative and Schedule ..................................................................................................... 18-20 Stormwater Fund Narrative and Schedule ............................................................................................. 21-23 GTEC Fund Narrative and Schedule ........................................................................................................ 24-26 GEDCO Fund Narrative and Schedule ..................................................................................................... 27-29 VPID Fund Narrative and Schedule ......................................................................................................... 30-31 Council Discretionary Fund Schedule .......................................................................................................... 32 Joint Services Fund Schedule ....................................................................................................................... 33 Investments 2nd Quarter Jan – Mar 22 ................................................................................................... 34-36 Quarterly Investment Report - City ........................................................................................................ 37-52 Quarterly Investment Report - GEDCO ................................................................................................... 53-58 Quarterly Investment Report - GTEC ...................................................................................................... 59-64 Grant Applications ....................................................................................................................................... 65 Capital Improvement Projects ................................................................................................................ 66-69 Long-term Commitments and Other Unfunded Liabilities ..................................................................... 70-74 Public Works personnel and operational expenditures for the quarter totals $865,707, which represents 43.45% of budget. Year-to-date expenditures related to personnel and operations for Streets totals $1,673,643, 37.23% of budget. FINANCE ADMINISTRATION DIVISION: Municipal Court year-to-date expenses total $267,085, or 42.89% of budget. This spending includes $217,591 for personnel costs and $49,494 for operational costs. POLICE OPERATIONS DIVISION: Police Operations saw personnel and operational expenditures through the quarter totals $8,165,488, or 47.35% of budget. Police Administration expenditures through the quarter resulted in $1,285,507, or 45.49% of budget. Staff will continue to monitor Police Department overtime through the development of the FY2023 budget. FIRE AND EMS DIVISION: Year-to-date personnel and operational expenditures through the quarter total $2,155,906, or 46.00% of budget for Fire Support Services/Administration, $8,129,848, or 46.99% of budget for Fire Emergency Services, and $1,718,728, or 48.01% of budget for Fire EMS. Fire Emergency Services budget was budgeted with positions that typically are in the EMS cost center. The Fire budget is viewed at a division level which includes the roll-up of all Fire associated cost centers. The overall division is under budget in FY2022. ADMINISTRATIVE SERVICES DIVISION: Administrative Services saw operational and personnel costs totaling $1,119,432, or 46.61% of budget year-to-date. City Secretary personnel and operational expenditures for the quarter totals $480,523, which represents 41.31% of budget. Year-to-date personnel and operational expenditures for Communications totals $419,261, which represents 38.12% of budget. The CAPE department experienced vacancy savings, as well as low year-to-date spending on a one-time project. Non-Departmental includes a transfer out of $1,004,160, or 66.34% of anticipated transfer expense for the year. General Government Contracts includes budgeted vacancy savings estimates for all General Fund departments. Real vacancy savings is realized in each cost center. The budgeted vacancy factor against year-to-date actuals in the administrative division cost center drives the percent of budget up. Staff will adjust and forecast the vacancy factor as part of the FY2022 projections in the third quarter report. LIBRARY, TOURISM, AND ARTS AND CULTURE DIVISION: Arts and Culture recognized year to date expenses totaling $99,091, or 46.36% of budget. Library year-to-date expenses total $1,503,754, or 45.20% of budget. PARKS AND RECREATION DIVISION: Year-to-date personnel and operations costs for Parks and Recreation within the following cost centers: Parks Administrations, Parks, Garey Park, Tennis Center, Recreation, and Recreation Programs, comes to a total of $4,283,219, or 42.83% of budget. Parks year-to-date through the quarter totals $1,409,171, or 46.87% of budget. Recreation total expenses are $1,793,771, which is 38.35% of budget. Garey Park year-to-date is $531,916, or 49.53% of budget. 5 Quarterly Financial Report Council Discretionary Period: Mar-22 Budget Current Period FY2022 Mar-22 YTD Actuals Variance % of Budget Beginning Fund Balance 2,317,139 2,317,139 - 100.00% Revenue 42001:Interest Income 150 0 0 (150) 0.08% 70001:Transfers In 2,670,950 - - (2,670,950) 0.00% Total Revenue 2,671,100 0 0 (2,671,100) 0.00% Expense Transfers - - - - 0.00% Total Expense - - - - 0.00% Excess (Deficiency) of Total Revenue over Total Requirements 2,671,100 0 0 (2,671,100) 0.00% Ending Fund Balance 4,988,239 0 2,317,139 (2,671,100) 46.45% Reserves AFR Adjustment - - - - Contingency Reserve - - - - Debt Service Reserve - - - - Reserves Total - - - - Available Fund Balance 4,988,239 2,317,139 (2,671,100) 46.45% Year-to-Date Actuals Budget Vs. Actuals 32 Quarterly Financial Report Joint Services Period: Mar-22 Budget Current Period FY2022 Mar-22 YTD Actuals w/Encumbrances Variance % of Budget Beginning Fund Balance 2,418,339 2,418,339 - 100.00% Revenue 41002:Penalties - 2,574 16,877 16,877 0.00% 42001:Interest Income 6,250 898 2,290 (3,960) 36.65% 43001:Fees 11,600 3,750 14,010 2,410 120.78% 43004:Administrative Charges 20,945,621 1,797,981 10,787,887 (10,157,734) 51.50% 43005:Rental Revenue - - 100 100 0.00% 45001:Misc Revenue - - 300 300 0.00% 45002:Insurance Proceeds 100,000 16,543 95,709 (4,291) 95.71% 45003:Misc Reimbursements 120,000 12,510 23,603 (96,398) 19.67% 44502:Developer Contributions - - 0 0 0.00% 70001:Transfers In 1,597,491 - - (1,597,491) 0.00% Revenue Total 22,780,962 1,834,257 10,940,776 (11,840,186) 48.03% Expense CC0001 Non-Departmental 1,079,500 163,332 935,830 143,670 86.69% CC0302 Finance Administration 1,258,221 112,762 670,144 588,077 53.26% CC0315 Accounting 1,610,064 123,730 692,663 917,401 43.02% CC0316 Municipal Court - - - - 0.00% CC0317 Purchasing 1,083,516 80,534 508,008 575,508 46.89% CC0321 Utility Customer Service 1,083,714 314,702 1,184,749 (101,035) 109.32% CC0322 Utility Customer Billing 1,314,893 179,377 695,218 619,675 52.87% CC0324 Customer Admin & Data Analytics 4,808,701 36,539 1,672,034 3,136,667 34.77% CC0503 Organizational and Operational Excellence 384,444 24,131 146,624 237,820 38.14% CC0526 Systems Engineering 3,214,334 212,651 1,524,107 1,690,227 47.42% CC0534 Conservation - 1,350 49,745 (49,745) 0.00% CC0637 Economic Development 662,086 46,803 283,525 378,561 42.82% CC0639 Human Resources 1,756,172 129,356 778,768 977,404 44.34% CC0640 Citywide Human Resources 1,455,243 73,685 900,937 554,305 61.91% CC0654 Legal 1,464,064 159,050 540,598 923,465 36.92% CC0658 Real Estate Services 257,869 3,812 3,812 254,057 1.48% Expense Total 21,432,821 1,661,813 10,586,762 10,846,059 49.40% Excess (Deficiency) of Total Revenue over Total Requirements 1,348,141 172,444 354,014 (994,127) 26.26% Ending Fund Balance 3,766,480 2,772,353 (994,127) 73.61% Reserves Contingency Reserve 2,435,966 2,435,966 - 100.00% Reserves Total 2,435,966 2,435,966 - 100.00% Available Fund Balance 1,330,515 336,387 (994,128) 25.28% Year-to-Date Actuals Budget Vs. Actuals 33 Quarterly Financial Report II. INVESTMENTS The investment activity and strategies described in this report comply with the Public Funds Investment Act (PFIA), the City’s investment policy, and generally accepted accounting principles. Activity for the second quarter of fiscal year 20 22 includes the m aturing , reinvesting , and new investments of financial institution deposits (CDs). Interest rates continue to be low for money market accounts, Treasury bills, and CD’s, but began to increase this quarter after the FOMC met. Th e City is w orking to establish a safekeeping account with Wells Fargo within the next quarter, so that we can begin in vesting in securities again. Securities are trending higher than cd’s currently for longer term investments. We continue to experience a decline in the number of banks responding to our investm ent offerings. The FOMC met on March 15th and 16th and announced the much-anticipated increase in the Fed Funds Rate of 25 basis-points. They additionally reported that they will announce a reduction in their balance sheet (i.e. sell securities from their portfolio) at an upcoming meeting. Their overall assessment of the economy was that it has continued to improve, but that inflation has risen enough to warrant raising short-term interest rates. Th e City will continue soliciting for the best rates to improve both diversity and yield, while keeping in mind safety and liquidity. The Investment Repo rts are for the quarter ending March 31, 2022. Valley View Consulting, L.L.C., has prepared the attached investm ent reports. A component of o ur investm e nt advisory services contract includes Valley View preparing t he quarterly investment reports on behalf of th e City. A summary of the investment balances as of March 31, 2022, compared to the prior quarter, is shown below for the Cit y, as w ell as Georgetow n Transportation Enhancem ent Corporation (GTEC) and Georgetow n Economic Development Corporation (GEDCO ). Included in the City p ortfolio are debt service, consolidated funds, and bond proceed s. Th e breakdown of the City’s p ortfo lio is consolidated at 72%, debt service at 5%, and bond proceeds/grants at 23%. Th e City p ortfolio increased during this quarter, due to property tax payment revenue. Th e GTEC and GEDCO portfolios decreased due to debt service intere st payments in February, large capital project payments, and e conomic development agreement payments. The average yield increased on all portfolios due to increased rates in our pools and newly p urchased cd’s. 34 Quarterly Financial Report CITY Book Va lu e GTEC GEDCO 12 /31/21 3/31/22 12 /31/21 3/31/22 12 /31/21 3/31/22 Total cash and investments $4 13 ,5 0 7 ,19 7 $445,453,842 $41,274,830 $35,315,924 $10 ,6 2 4 ,975 $8,740,959 Quarter End Averag e Yie ld .13% .37% .04 % .15 % .08 % .19 % Th e Cit y’s stra tegy contin ues to be matching m aturities with cash flow needs, while focusing on the investment policy’s long -range goals. The City’s investment strategy is to “ladder” or stagger m aturities, thus minimizing erratic in terest rate fluctuation s. Th e City is continuing to manage the yie ld on bond proceeds for arbitrage purposes. The City’s investment portfolio generally includes bank deposits, local government investment pool balan c es, money market accounts, and financial institution deposits (CD ’s ). All of these invest m ents m eet the safety requirements of th e PFIA. Local Government Investment Pools must m aintain a rating of AAAm , Secu rities (Treasury Bills) must have direct or im plied backing of the Federal Government and Financial Institution Deposit s (CDs and m oney m arket accounts) must be collateralized w ith FDIC insurance or obligations with an implied backing from the Federal Governm ent. The collateral on all City investments a re m onitored m onthly to ensure the financial institutions c arry m inim um collateral of 100% with a letter of credit or 10 2 % with pledged securities for all of the City’s investments. All securities he ld by fin ancial institutions as collateral on behalf of the City have been reviewed and met PFIA-minimum rating criteria. Th e City is currently transitioning the depository bank contract from Chase to Wells Fargo. Staff will work with Wells Fargo to find an average daily balance that is b est to 35 Quarterly Financial Report receive the hig h est yield on the account. These balances earn credit against the fees charg ed by the bank. Th e City will continue to verify d epository yield versus in vestment yield to achieve the best outcome. III. CAPITAL IMPROVEMENT P ROJECTS A fina n cial sum m ary of capital improvement projects is attached to this rep ort. Th is report provides a Life -to-Date picture of all active projects since many capital projects take m ultiple fiscal ye ars to construct to completion. With our growing capital in frastructure im plem entation portfolio due to demand for transportation and water services, City staff have formed two working groups with the goal of im proving work capacity and efficiencies, and ultim ately custom er service, related to capital projects. One group is focused on increm entally improving capital project reporting internally and externally citywide – including financial inform ation as well as scheduling , geographic location, and other inform ation. Th e s econd group is focused on the re-o rganization of development-related capital im provem ents delivered by Systems Engineering. Both groups will continue working through FY2022. 36 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Demand Accounts 21,185,795$ 21,185,795 22,627,370$ 22,627,370$ 0.23% NOW/MMA 23,057,882 23,057,882 11,053,426 11,053,426 0.45% Pools 205,062,610 205,062,610 176,478,474 176,478,474 0.12% CDs/Securities 164,200,910 164,200,910 235,294,573 235,294,573 0.57%Totals 413,507,197$ 413,507,197$ 445,453,842$ 445,453,842$ 0.37% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.37%Total Portfolio 0.25% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Bank Fees Offset 12,530$ Interest earnings provided in separate report.24,617$ December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. Quarterly Bank Fees Offset Year-to-date Bank Fees Offset March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 38 Quarterly Financial Report City - Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield JPMorgan Chase Cash (3)0.23%04/01/22 03/31/22 22,627,370$ 22,627,370$ 1.00 22,627,370$ 1 0.23% JPMorgan Chase MMA 0.03%04/01/22 03/31/22 434,178 434,178 1.00 434,178 1 0.03% Veritex Community Bank MMA 0.27%04/01/22 03/31/22 3,216,296 3,216,296 1.00 3,216,296 1 0.27% NexBank MMA 0.55%04/01/22 03/31/22 7,402,952 7,402,952 1.00 7,402,952 1 0.55% TexPool AAAm 0.15%04/01/22 03/31/22 60,684,122 60,684,122 1.00 60,684,122 1 0.15% TexSTAR AAAm 0.11%04/01/22 03/31/22 115,794,352 115,794,352 1.00 115,794,352 1 0.11% Prosperity Bank CD 0.35%04/21/22 10/21/20 2,512,394 2,512,394 100.00 2,512,394 21 0.35% Independent Bank CD 0.30%04/22/22 04/22/21 4,221,377 4,221,377 100.00 4,221,377 22 0.30% Independent Bank CD 0.35%05/09/22 02/08/21 4,014,018 4,014,018 100.00 4,014,018 39 0.35% Prosperity Bank CD 0.35%05/17/22 11/17/20 2,009,319 2,009,319 100.00 2,009,319 47 0.35% Prosperity Bank CD 0.20%06/13/22 06/11/21 5,007,484 5,007,484 100.00 5,007,484 74 0.20% East West Bank CD 0.18%06/20/22 12/20/21 2,501,258 2,501,258 100.00 2,501,258 81 0.18% East West Bank CD 0.18%06/20/22 12/20/21 3,001,509 3,001,509 100.00 3,001,509 81 0.18% East West Bank CD 0.18%06/20/22 12/20/21 2,501,258 2,501,258 100.00 2,501,258 81 0.18% Prosperity Bank CD 0.20%07/01/22 07/01/21 4,029,448 4,029,448 100.00 4,029,448 92 0.20% Prosperity Bank CD 0.20%07/25/22 04/23/21 5,009,158 5,009,158 100.00 5,009,158 116 0.20% Prosperity Bank CD 0.20%08/01/22 05/25/21 5,008,335 5,008,335 100.00 5,008,335 123 0.20% East West Bank CD 0.45%08/01/22 02/01/22 2,002,920 2,002,920 100.00 2,002,920 123 0.45% East West Bank CD 0.53%08/10/22 02/10/22 3,002,179 3,002,179 100.00 3,002,179 132 0.53% East West Bank CD 0.17%08/15/22 11/15/21 4,002,553 4,002,553 100.00 4,002,553 137 0.17% Prosperity Bank CD 0.35%08/22/22 11/20/20 2,511,649 2,511,649 100.00 2,511,649 144 0.35% Prosperity Bank CD 0.20%09/12/22 06/11/21 5,007,484 5,007,484 100.00 5,007,484 165 0.20% East West Bank CD 0.26%09/20/22 12/20/21 2,001,454 2,001,454 100.00 2,001,454 173 0.26% Independent Bank CD 0.30%10/18/22 10/18/21 2,558,726 2,558,726 100.00 2,558,726 201 0.30% Prosperity Bank CD 0.20%10/24/22 04/23/21 5,009,158 5,009,158 100.00 5,009,158 207 0.20% East West Bank CD 0.21%11/15/22 11/15/21 10,007,885 10,007,885 100.00 10,007,885 229 0.21% Prosperity Bank CD 0.40%11/17/22 11/17/20 2,010,654 2,010,654 100.00 2,010,654 231 0.40% Prosperity Bank CD 0.15%11/23/22 08/23/21 2,001,743 2,001,743 100.00 2,001,743 237 0.15% Prosperity Bank CD 0.15%12/21/22 09/21/21 5,003,720 5,003,720 100.00 5,003,720 265 0.15% East West Bank CD 1.06%12/26/22 03/25/22 12,002,440 12,002,440 100.00 12,002,440 270 1.07% R Bank CD 0.60%12/31/22 06/30/21 1,004,514 1,004,514 100.00 1,004,514 275 0.60% East West Bank CD 0.42%01/09/23 01/07/22 5,015,327 5,015,327 100.00 5,015,327 284 0.42% East West Bank CD 0.51%01/20/23 01/20/22 10,009,925 10,009,925 100.00 10,009,925 295 0.51% East West Bank CD 0.83%02/08/23 02/08/22 8,009,465 8,009,465 100.00 8,009,465 314 0.83% Bank OZK CD 0.18%02/23/23 08/23/21 4,204,417 4,204,417 100.00 4,204,417 329 0.18% East West Bank CD 1.19%02/27/23 02/25/22 20,022,835 20,022,835 100.00 20,022,835 333 1.20% March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 40 Quarterly Financial Report City - Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield March 31, 2022 Veritex Community Bank CD 0.18%03/09/23 09/09/21 4,003,572 4,003,572 100.00 4,003,572 343 0.18% East West Bank CD 1.15%03/14/23 03/14/22 15,008,509 15,008,509 100.00 15,008,509 348 1.16% East West Bank CD 1.29%03/27/23 03/25/22 25,006,186 25,006,186 100.00 25,006,186 361 1.30% Prosperity Bank CD 0.20%04/24/23 04/23/21 5,009,158 5,009,158 100.00 5,009,158 389 0.20% Prosperity Bank CD 0.20%05/01/23 05/25/21 5,008,335 5,008,335 100.00 5,008,335 396 0.20% Bank OZK CD 0.20%06/12/23 06/11/21 5,018,797 5,018,797 100.00 5,018,797 438 0.20% R Bank CD 0.73%06/30/23 06/30/21 1,005,475 1,005,475 100.00 1,005,475 456 0.73% Bank OZK CD 0.21%08/14/23 11/12/21 5,003,469 5,003,469 100.00 5,003,469 501 0.21% Veritex Community Bank CD 0.25%09/25/23 09/24/21 10,012,404 10,012,404 100.00 10,012,404 543 0.25% Bank OZK CD 0.20%10/09/23 10/08/21 5,004,159 5,004,159 100.00 5,004,159 557 0.20% Bank OZK CD 0.30%11/13/23 11/12/21 10,009,900 10,009,900 100.00 10,009,900 592 0.30% TOTALS 445,453,842$ 445,453,842$ 445,453,842$ 156 0.37% (1)(2) (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (3) Earnings Credit - The City's depository accounts provide an earnings credit on balances which is used to offset bank fees. City of Georgetown Valley View Consulting, L.L.C. 41 Quarterly Financial Report City - Book & Market Value Comparison Issuer/Description Yield Maturity Date Book Value 12/31/21 Increases Decreases Book Value 03/31/22 Market Value 12/31/21 Change in Market Value Market Value 03/31/22 JPMorgan Chase Cash 0.23%04/01/22 21,185,795$ 1,441,575$ –$ 22,627,370$ 21,185,795$ 1,441,575$ 22,627,370$ JPMorgan Chase MMA 0.03%04/01/22 434,146 32 – 434,178 434,146 32 434,178 Veritex Community Bank M 0.27%04/01/22 3,215,361 935 – 3,216,296 3,215,361 935 3,216,296 NexBank MMA 0.55%04/01/22 7,395,351 7,601 – 7,402,952 7,395,351 7,601 7,402,952 Texas Capital Bank MMA 0.20%04/01/22 12,013,024 – (12,013,024) – 12,013,024 (12,013,024) – TexPool 0.15%04/01/22 95,641,577 – (34,957,455) 60,684,122 95,641,577 (34,957,455) 60,684,122 TexSTAR 0.11%04/01/22 109,421,033 6,373,318 – 115,794,352 109,421,033 6,373,318 115,794,352 East West Bank CD 0.21%01/07/22 5,010,309 – (5,010,309) – 5,010,309 (5,010,309) – Prosperity Bank CD 0.30%01/21/22 4,014,022 – (4,014,022) – 4,014,022 (4,014,022) – East West Bank CD 0.10%02/01/22 2,001,294 – (2,001,294) – 2,001,294 (2,001,294) – Independent Bank CD 0.40%02/05/22 3,008,963 – (3,008,963) – 3,008,963 (3,008,963) – Independent Bank CD 0.40%02/08/22 5,014,919 – (5,014,919) – 5,014,919 (5,014,919) – Prosperity Bank CD 0.15%02/10/22 3,003,738 – (3,003,738) – 3,003,738 (3,003,738) – R Bank CD 0.63%02/25/22 2,009,446 – (2,009,446) – 2,009,446 (2,009,446) – Prosperity Bank CD 0.15%03/21/22 5,001,870 – (5,001,870) – 5,001,870 (5,001,870) – Prosperity Bank CD 0.35%04/21/22 2,510,227 2,167 – 2,512,394 2,510,227 2,167 2,512,394 Independent Bank CD 0.30%04/22/22 4,218,187 3,190 – 4,221,377 4,218,187 3,190 4,221,377 Independent Bank CD 0.35%05/09/22 4,010,480 3,538 – 4,014,018 4,010,480 3,538 4,014,018 Prosperity Bank CD 0.35%05/17/22 2,007,586 1,733 – 2,009,319 2,007,586 1,733 2,009,319 Prosperity Bank CD 0.20%06/13/22 5,005,016 2,469 – 5,007,484 5,005,016 2,469 5,007,484 East West Bank CD 0.18%06/20/22 2,500,148 1,110 – 2,501,258 2,500,148 1,110 2,501,258 East West Bank CD 0.18%06/20/22 3,000,178 1,332 – 3,001,509 3,000,178 1,332 3,001,509 East West Bank CD 0.18%06/20/22 2,500,148 1,110 – 2,501,258 2,500,148 1,110 2,501,258 Prosperity Bank CD 0.20%07/01/22 4,027,396 2,053 – 4,029,448 4,027,396 2,053 4,029,448 Prosperity Bank CD 0.20%07/25/22 5,006,689 2,469 – 5,009,158 5,006,689 2,469 5,009,158 Prosperity Bank CD 0.20%08/01/22 5,005,866 2,469 – 5,008,335 5,005,866 2,469 5,008,335 East West Bank CD 0.45%08/01/22 – 2,002,920 – 2,002,920 – 2,002,920 2,002,920 East West Bank CD 0.53%08/10/22 – 3,002,179 – 3,002,179 – 3,002,179 3,002,179 East West Bank CD 0.17%08/15/22 4,000,876 1,677 – 4,002,553 4,000,876 1,677 4,002,553 Prosperity Bank CD 0.35%08/22/22 2,509,483 2,166 – 2,511,649 2,509,483 2,166 2,511,649 Prosperity Bank CD 0.20%09/12/22 5,005,016 2,469 – 5,007,484 5,005,016 2,469 5,007,484 East West Bank CD 0.26%09/20/22 2,000,171 1,283 – 2,001,454 2,000,171 1,283 2,001,454 Independent Bank CD 0.30%10/18/22 2,556,793 1,933 – 2,558,726 2,556,793 1,933 2,558,726 Prosperity Bank CD 0.20%10/24/22 5,006,689 2,469 – 5,009,158 5,006,689 2,469 5,009,158 East West Bank CD 0.21%11/15/22 10,002,704 5,181 – 10,007,885 10,002,704 5,181 10,007,885 Prosperity Bank CD 0.40%11/17/22 2,008,672 1,982 – 2,010,654 2,008,672 1,982 2,010,654 Prosperity Bank CD 0.15%11/23/22 2,001,003 740 – 2,001,743 2,001,003 740 2,001,743 Prosperity Bank CD 0.15%12/21/22 5,001,870 1,850 – 5,003,720 5,001,870 1,850 5,003,720 East West Bank CD 1.07%12/26/22 – 12,002,440 – 12,002,440 – 12,002,440 12,002,440 City of Georgetown Valley View Consulting, L.L.C. 43 Quarterly Financial Report City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 GO- Roads 2015 Revenue Water WW 2016 CO- Streets/ Facilities/ Equip 2016 GO- Roads JPMorgan Chase Cash 22,627,370$ 22,627,370$ –$ –$ –$ –$ –$ –$ –$ –$ JPMorgan Chase MMA 434,178 434,178 – – – – – – – – Veritex Community Bank MMA 3,216,296 3,216,296 – – – – – – – – NexBank MMA 7,402,952 7,402,952 – – – – – – – – TexPool 60,684,122 60,684,122 – – – – – – – – TexSTAR 115,794,352 20,117,827 464,960 22,257,135 137,333 6,667 1,530,963 1,532,128 - 1,416,343 Prosperity Bank CD 04/21/22 2,512,394 2,512,394 – – – – – – – – Independent Bank CD 04/22/22 4,221,377 4,221,377 – – – – – – – – Independent Bank CD 05/09/22 4,014,018 4,014,018 – – – – – – – – Prosperity Bank CD 05/17/22 2,009,319 2,009,319 – – – – – – – – Prosperity Bank CD 06/13/22 5,007,484 5,007,484 – – – – – – – – East West Bank CD 06/20/22 2,501,258 – – – – – – – – – East West Bank CD 06/20/22 3,001,509 – – – – – – – – – East West Bank CD 06/20/22 2,501,258 – – – – – – – – – Prosperity Bank CD 07/01/22 4,029,448 4,029,448 – – – – – – – – Prosperity Bank CD 07/25/22 5,009,158 5,009,158 – – – – – – – – Prosperity Bank CD 08/01/22 5,008,335 5,008,335 – – – – – – – – East West Bank CD 08/01/22 2,002,920 – – – – – – – – – East West Bank CD 08/10/22 3,002,179 – – – – – – – – – East West Bank CD 08/15/22 4,002,553 – – – – – – – – – Prosperity Bank CD 08/22/22 2,511,649 2,511,649 – – – – – – – – Prosperity Bank CD 09/12/22 5,007,484 5,007,484 – – – – – – – – East West Bank CD 09/20/22 2,001,454 – – – – – – – – – Independent Bank CD 10/18/22 2,558,726 2,558,726 – – – – – – – – Prosperity Bank CD 10/24/22 5,009,158 5,009,158 – – – – – – – – East West Bank CD 11/15/22 10,007,885 – – – – – – – – – Prosperity Bank CD 11/17/22 2,010,654 2,010,654 – – – – – – – – Prosperity Bank CD 11/23/22 2,001,743 2,001,743 – – – – – – – – Prosperity Bank CD 12/21/22 5,003,720 5,003,720 – – – – – – – – East West Bank CD 12/26/22 12,002,440 12,002,440 – – – – – – – – R Bank CD 12/31/22 1,004,514 1,004,514 – – – – – – – – East West Bank CD 01/09/23 5,015,327 5,015,327 – – – – – – – – East West Bank CD 01/20/23 10,009,925 10,009,925 – – – – – – – – East West Bank CD 02/08/23 8,009,465 8,009,465 – – – – – – – – Bank OZK CD 02/23/23 4,204,417 4,204,417 – – – – – – – – East West Bank CD 02/27/23 20,022,835 20,022,835 – – – – – – – – Veritex Community Bank CD 03/09/23 4,003,572 4,003,572 – – – – – – – – East West Bank CD 03/14/23 15,008,509 15,008,509 – – – – – – – – East West Bank CD 03/27/23 25,006,186 25,006,186 – – – – – – – – Prosperity Bank CD 04/24/23 5,009,158 5,009,158 – – – – – – – – Prosperity Bank CD 05/01/23 5,008,335 5,008,335 – – – – – – – – Bank OZK CD 06/12/23 5,018,797 5,018,797 – – – – – – – – R Bank CD 06/30/23 1,005,475 1,005,475 – – – – – – – – Bank OZK CD 08/14/23 5,003,469 5,003,469 – – – – – – – – Veritex Community Bank CD 09/25/23 10,012,404 10,012,404 – – – – – – – – Bank OZK CD 10/09/23 5,004,159 5,004,159 – – – – – – – – Bank OZK CD 11/13/23 10,009,900 10,009,900 – – – – – – – – Totals 445,453,842$ 320,756,302$ 464,960$ 22,257,135$ 137,333$ 6,667$ 1,530,963$ 1,532,128$ –$ 1,416,343$ Book & Market Value March 31, 2022 City of Georgetown Valley View Consulting, L.L.C. 45 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) Garey Park Donation 2017 CO Facilities/ Public Safety/ Equipment 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 CO- Stormwater –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 86,755 4,345 97,402 8,172,513 56,711 389,666 284,585 1,826,844 3,682,705 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,501,258 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,002,179 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 86,755$ 4,345$ 97,402$ 11,174,692$ 56,711$ 389,666$ 284,585$ 1,826,844$ 6,183,963$ -$ City of Georgetown Valley View Consulting, L.L.C. 46 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) 2019 GO- Roads 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater 2020 GO- Roads 2020 Revenue- Water/WW Electric-LCRA Transformers City - 2021 CO Airport City - 2021 CO Fac/Equip/Par ks City - 2021 GO Parks City - 2021 GO Roads City - 2021A CO Electric –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,752,717 844,405 359,409 5,241,238 595,592 4,088,401 700,120 3,220,386 1,000,171 5,500,304 1,475,837 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,001,509 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,002,920 – – – – – – – – – – – – – – – – – – – – – – – – – 4,002,553 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,752,717$ 844,405$ 359,409$ 7,244,157$ 595,592$ 4,088,401$ 700,120$ 10,224,449$ 1,000,171$ 5,500,304$ 1,475,837$ City of Georgetown Valley View Consulting, L.L.C. 47 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA TexPool TexSTAR Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/01/22 East West Bank CD 08/10/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 East West Bank CD 12/26/22 R Bank CD 12/31/22 East West Bank CD 01/09/23 East West Bank CD 01/20/23 East West Bank CD 02/08/23 Bank OZK CD 02/23/23 East West Bank CD 02/27/23 Veritex Community Bank CD 03/09/23 East West Bank CD 03/14/23 East West Bank CD 03/27/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals Book & Market Value March 31, 2022 (Continued) City - 2021A CO Water/WW City - 2021A GO Roads City - American Rescue Plan –$ –$ –$ – – – – – – – – – – – – 10,172,370 13,922,893 3,855,626 – – – – – – – – – – – – – – – – – – – – – 2,501,258 – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,001,454 – – – – – – – – 10,007,885 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 12,673,628$ 25,932,232$ 3,855,626$ City of Georgetown Valley View Consulting, L.L.C. 48 Quarterly Financial Report City - Allocation Investment Total Consolidated 2014 Revenue Water WW Debt Service 2015 CO- Parks/Streets/ Vehicles 2015 CO- Stormwater 2015 GO- Roads 2015 Revenue Water WW 2016 GO- Roads 2016 Revenue Water/WW JPMorgan Chase Cash 21,185,795$ 21,185,795$ –$ –$ –$ –$ –$ –$ –$ –$ JPMorgan Chase MMA 434,146 434,146 – – – – – – – – Veritex Community Bank MMA 3,215,361 3,215,361 – – – – – – – – NexBank MMA 7,395,351 7,395,351 – – – – – – – – Texas Capital Bank MMA 12,013,024 12,013,024 – – – – – – – – TexPool 95,641,577 95,641,577 – – – – – – – – TexSTAR 109,421,033 26,975,128 491,317 4,759,615 137,318 19,523 2,043,651 1,531,963 1,416,191 204,500 East West Bank CD 01/07/22 5,010,309 5,010,309 – – – – – – – – Prosperity Bank CD 01/21/22 4,014,022 4,014,022 – – – – – – – – East West Bank CD 2/1/2022 2,001,294 – – – – – – – – – Independent Bank CD 02/05/22 3,008,963 3,008,963 – – – – – – – – Independent Bank CD 02/08/22 5,014,919 4,011,935 – – – – – – – – Prosperity Bank CD 02/10/22 3,003,738 – – – – – – – – – R Bank CD 02/25/22 2,009,446 – – – – – – – – – Prosperity Bank CD 03/21/22 5,001,870 5,001,870 – – – – – – – – Prosperity Bank CD 04/21/22 2,510,227 2,510,227 – – – – – – – – Independent Bank CD 04/22/22 4,218,187 4,218,187 – – – – – – – – Independent Bank CD 05/09/22 4,010,480 4,010,480 – – – – – – – – Prosperity Bank CD 05/17/22 2,007,586 2,007,586 – – – – – – – – Prosperity Bank CD 06/13/22 5,005,016 5,005,016 – – – – – – – – East West Bank CD 06/20/22 2,500,148 – – – – – – – – – East West Bank CD 06/20/22 3,000,178 – – – – – – – – – East West Bank CD 06/20/22 2,500,148 – – – – – – – – – Prosperity Bank CD 07/01/22 4,027,396 4,027,396 – – – – – – – – Prosperity Bank CD 07/25/22 5,006,689 5,006,689 – – – – – – – – Prosperity Bank CD 08/01/22 5,005,866 5,005,866 – – – – – – – – East West Bank CD 08/15/22 4,000,876 – – – – – – – – – Prosperity Bank CD 08/22/22 2,509,483 2,509,483 – – – – – – – – Prosperity Bank CD 09/12/22 5,005,016 5,005,016 – – – – – – – – East West Bank CD 09/20/22 2,000,171 – – – – – – – – – Independent Bank CD 10/18/22 2,556,793 2,556,793 – – – – – – – – Prosperity Bank CD 10/24/22 5,006,689 5,006,689 – – – – – – – – East West Bank CD 11/15/22 10,002,704 – – – – – – – – – Prosperity Bank CD 11/17/22 2,008,672 2,008,672 – – – – – – – – Prosperity Bank CD 11/23/22 2,001,003 2,001,003 – – – – – – – – Prosperity Bank CD 12/21/22 5,001,870 5,001,870 – – – – – – – – R Bank CD 12/31/22 1,003,029 1,003,029 – – – – – – – – Bank OZK CD 02/23/23 4,202,542 4,202,542 – – – – – – – – Veritex Community Bank CD 03/09/23 4,001,795 4,001,795 – – – – – – – – Prosperity Bank CD 04/24/23 5,006,689 5,006,689 – – – – – – – – Prosperity Bank CD 05/01/23 5,005,866 5,005,866 – – – – – – – – Bank OZK CD 06/12/23 5,016,310 5,016,310 – – – – – – – – R Bank CD 06/30/23 1,003,667 1,003,667 – – – – – – – – Bank OZK CD 08/14/23 5,000,867 5,000,867 – – – – – – – – Veritex Community Bank CD 09/25/23 10,006,234 10,006,234 – – – – – – – – Bank OZK CD 10/09/23 5,001,680 5,001,680 – – – – – – – – Bank OZK CD 11/13/23 10,002,474 10,002,474 – – – – – – – – Totals 413,507,197$ 299,039,607$ 491,317$ 4,759,615$ 137,318$ 19,523$ 2,043,651$ 1,531,963$ 1,416,191$ 204,500$ December 31, 2021 Book & Market Value City of Georgetown Valley View Consulting, L.L.C. 49 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) Garey Park Donation 2017 CO Facilities/ Public Safety/ Equipment 2017 Revenue Electric 2017 Revenue Water WW 2018 CO- Airport 2018 CO- Streets/ Facilities/ Equip 2018 GO- Parks 2018 GO- Roads 2019 CO- Streets/ Facilities/ Equip 2019 GO- Roads –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 246,585 4,344 97,392 7,767,004 56,705 576,862 343,147 1,914,917 3,982,049 754,612 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,002,984 – – – – – – – – – 3,003,738 – – – – – – – – – – – – – – – 2,009,446 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,500,148 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 246,585$ 4,344$ 97,392$ 11,773,726$ 56,705$ 576,862$ 343,147$ 1,914,917$ 6,482,197$ 2,764,059$ City of Georgetown Valley View Consulting, L.L.C. 50 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) 2020 CO- Facilities/ Equip/Parks 2020 CO- Stormwater 2020 GO- Roads 2020 Revenue- Water/WW Electric-LCRA Transformers City - 2021 CO Airport City - 2021 CO Fac/Equip/Par ks City - 2021 GO Parks City - 2021 GO Roads City - 2021A CO Electric City - 2021A CO Water/WW –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ –$ – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,154,776 390,295 5,391,534 673,034 4,156,584 700,045 5,371,681 1,000,064 5,721,126 2,873,965 10,789,818 – – – – – – – – – – – – – – – – – – – – – – – – 2,001,294 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 3,000,178 – – – – – – – – – – – – – – 2,500,148 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 4,000,876 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 1,154,776$ 390,295$ 7,392,828$ 673,034$ 4,156,584$ 700,045$ 12,372,735$ 1,000,064$ 5,721,126$ 2,873,965$ 13,289,966$ City of Georgetown Valley View Consulting, L.L.C. 51 Quarterly Financial Report City - Allocation JPMorgan Chase Cash JPMorgan Chase MMA Veritex Community Bank MMA NexBank MMA Texas Capital Bank MMA TexPool TexSTAR East West Bank CD 01/07/22 Prosperity Bank CD 01/21/22 East West Bank CD 2/1/2022 Independent Bank CD 02/05/22 Independent Bank CD 02/08/22 Prosperity Bank CD 02/10/22 R Bank CD 02/25/22 Prosperity Bank CD 03/21/22 Prosperity Bank CD 04/21/22 Independent Bank CD 04/22/22 Independent Bank CD 05/09/22 Prosperity Bank CD 05/17/22 Prosperity Bank CD 06/13/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 East West Bank CD 06/20/22 Prosperity Bank CD 07/01/22 Prosperity Bank CD 07/25/22 Prosperity Bank CD 08/01/22 East West Bank CD 08/15/22 Prosperity Bank CD 08/22/22 Prosperity Bank CD 09/12/22 East West Bank CD 09/20/22 Independent Bank CD 10/18/22 Prosperity Bank CD 10/24/22 East West Bank CD 11/15/22 Prosperity Bank CD 11/17/22 Prosperity Bank CD 11/23/22 Prosperity Bank CD 12/21/22 R Bank CD 12/31/22 Bank OZK CD 02/23/23 Veritex Community Bank CD 03/09/23 Prosperity Bank CD 04/24/23 Prosperity Bank CD 05/01/23 Bank OZK CD 06/12/23 R Bank CD 06/30/23 Bank OZK CD 08/14/23 Veritex Community Bank CD 09/25/23 Bank OZK CD 10/09/23 Bank OZK CD 11/13/23 Totals December 31, 2021 Book & Market Value (Continued) City - 2021A GO Roads City - American Rescue Plan –$ –$ – – – – – – – – – – 13,948,075 3,927,211 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 2,000,171 – – – – – 10,002,704 – – – – – – – – – – – – – – – – – – – – – – – – – – – – – 25,950,950$ 3,927,211$ City of Georgetown Valley View Consulting, L.L.C. 52 Quarterly Financial Report Georgetown Economic Development Corporation (GEDCO) QUARTERLY INVESTMENT REPORT For the Quarter Ended March 31, 2022 Prepared by Valley View Consulting, L.L.C. The investment portfolio of the Georgetown Economic Development Corporation (GEDCO) is in compliance with the Texas Public Funds Investment Act and the Investment Policy and Strategies. Disclaimer:These reports were compiled using information provided by the City.No procedures were performed to test the accuracy or completeness of this information.The market values included in these reports were obtained by Valley View Consulting,L.L.C.from sources believed to be accurate and represent proprietary valuation.Due to market fluctuations these levels are not necessarily reflective of current liquidation values.Yield calculations are not determined using standard performance formulas,are not representative of total return yields and do not account for investment advisor fees. 53 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield MMA 2,132,009$ 2,132,009$ 2,132,629$ 2,132,629$ 0.27% Pools 6,489,373 6,489,373 4,603,525 4,603,525 0.12% Certificates of Deposit 2,003,592 2,003,592 2,004,804 2,004,804 0.24% 10,624,975$ 10,624,975$ 8,740,959$ 8,740,959$ 0.19% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.19%Total Portfolio 0.13% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Interest income provided in separate report. December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. March 31, 2022 Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 54 Quarterly Financial Report Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield Veritex Bank MMA 0.27%04/01/22 03/31/22 2,132,629$ 2,132,629$ 1.00 2,132,629$ 1 0.27% TexasDAILY AAAm 0.14%04/01/22 03/31/22 2,126,329 2,126,329 1.00 2,126,329 1 0.14% TexSTAR AAAm 0.11%04/01/22 03/31/22 2,477,196 2,477,196 1.00 2,477,196 1 0.11% Veritex Bank CD 0.24%8/5/2022 02/08/21 2,004,804 2,004,804 100.00 2,004,804 127 0.24% 8,740,959$ 8,740,959$ 8,740,959$ 30 0.19% (1)(2) March 31, 2022 (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. Georgetown Economic Development Corporation (GEDCO)Valley View Consulting, L.L.C. 56 Quarterly Financial Report Summary Quarter End Results by Investment Category: Asset Type Book Value Market Value Book Value Market Value Ave. Yield Pools/MMAs 38,261,243$ 38,261,243$ 32,301,223$ 32,301,223$ 0.15% CDs/Securities 3,013,586 3,013,586 3,014,701 3,014,701 0.15%Totals 41,274,830$ 41,274,830$ 35,315,924$ 35,315,924$ 0.15% Quarter End Average Yield (1) Fiscal Year-to-Date Average Yield (2) Total Portfolio 0.15%Total Portfolio 0.10% Rolling Three Month Treasury 0.31%Rolling Three Month Treasury 0.18% Rolling Six Month Treasury 0.36%Rolling Six Month Treasury 0.22% TexPool 0.15%TexPool 0.10% Interest data provided in separate report. December 31, 2021 (1) Quarter End Average Yield - based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank, pool, and money market balances. (2) Fiscal Year-to-Date Average Yield - calculated using quarter end report yields and adjusted book values and does not reflect a total return analysis or account for advisory fees. March 31, 2022 Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 60 Quarterly Financial Report Investment Holdings Coupon/Maturity Settlement Face Amount/Book Market Market Life Description Ratings Discount Date Date Par Value Value Price Value (Day)Yield TexPool AAAm 0.15%04/01/22 03/31/22 19,470,940$ 19,470,940$ 1.00 19,470,940$ 1 0.15% TexSTAR AAAm 0.11%04/01/22 03/31/22 10,139,296 10,139,296 1.00 10,139,296 1 0.11% Veritex Bank MMA 0.27%04/01/22 03/31/22 2,690,987 2,690,987 1.00 2,690,987 1 0.27% Prosperity Bank CD 0.15%08/23/22 08/23/21 3,014,701 3,014,701 100.00 3,014,701 145 0.15% TOTALS 35,315,924$ 35,315,924$ 35,315,924$ 13 0.15% (1)(2) March 31, 2022 (1) Weighted average life - For purposes of calculating weighted average life, bank accounts, pools and money market funds are assumed to have an one day maturity. (2) Weighted average yield to maturity - The weighted average yield to maturity is based on adjusted book value, realized and unrealized gains/losses and investment advisory fees are not considered. The yield for the reporting month is used for bank accounts, pools, and money market funds. Georgetown Transportation Enhancement Corporation (GTEC)Valley View Consulting, L.L.C. 62 Quarterly Financial Report Department Federal Grantor Pass-Through Agency Identifying Number COG Name/Purpose YTD Expenditures YTD Revenue Recognized Airport N/A Texas Department of Transportation-Aviation M2214GEOR RAMP Grant - Routine Airport Maintenance Program - - Emergency Management US Dept. of the Treasury American Rescue Plan Act SLFRF Funding 72,000.00 72,000.00 Fire US Department of Homeland Security Federal Emergency Management Agency EMW-2017-FH-00496 SAFER 487,552.14 104,863.77 Library Texas Commission on the Arts Downtown Cultural District Grant 7,350.00 104,500.00 Planning US Department of Housing & Urban Development Williamson County CDBG 21st St Infrastructure 14,521.50 14,521.50 Planning US Department of Housing & Urban Development Williamson County CDBG Home Repair 71,138.01 71,138.01 Police US. Department of Justice N/A TX2460200 Equitable Sharing Agreement - - Public Works Dept. of Transportation /Federal Highway Administration Texas Department of Transportation CSJ-0914-05-187 Highway Planning & Construction (Austin Ave Bridge) - - Division Grantor COG Name/Purpose Status Emergency Management FEMA TDEM DR-4586 Winter Storm Uri Recovery CITY OF GEORGETOWN Grant/Federal Funding Report as of March 31, 2022 Active Applications Pending Award Under FEMA Review 65 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Cemetery Special Revenue  Fund Perpetual Reserve Currently cemetery operations are self‐funded through plot  sales of approximately $50K per year. The cemetery is  managed through Parks Administration. In 2015, Council  elected to transfer $75,000 annually for future costs  associated with maintaining the property.  The General Fund has made this transfer in since FY 2016. While the perpetual  reserve has grown slowly, it is not on pace to sustain the  Cemetery Fund long‐term. The fund is estimated to need a  $5 million balance to be self‐sustaining on interest earnings  and cemetery revenue. No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. No change. Council gave no direction on cemetery fund  during March 8 workshop. Unfunded Actuarial Accrued  Liability (UAAL) Recognizes the outstanding liability for the City’s employee  retirement plan through TMRS.  The City contributes  monthly to fund the UAAL, based on an annual percentage  of payroll. Actual % of payroll costs is recognized within each fund. The UAAL is provided by TMRS and lags one year. As of 9/30/2020, the net pension liability is $18.7 million  and is 88.97% funded.  The City's FY2021 year‐end unfunded liability was  estimated at $21.5M. This increase in liability is due to a  change in the actuarial assumptions. The plan is 89.2%  funded, which is an excellent funding ratio. The funded  ratio has steadily increased from the low 80's over the  past 5 years. Other Post Employee Benefits  (OPEB) While the City has no obligation to offer additional retiree  benefits, retirees are eligible to participate in the City’s  health insurance program.  That ability represents a subsidy  that impacts health insurance costs to the City. Retirees pay  their monthly premiums to the self insurance fund, which  then processes their health insurance claims.    OPEB liability as of 9/30/21 is $4.9 million.No change. This report is conducted bi‐annually. Compensated Absence Future costs associated with benefits such as vacation, and  sick leave for City employees. Compensated Absence is  accrued annually to each proprietary fund type on a GAAP  basis and accounted for on the balance sheet of each fund.  For governmental funds (and for budgetary basis), the  expense is recognized when due and payable.  The City  keeps a reserve in the General Fund to help offset large  payouts for long‐term employees. The reserve is used as  needed, and annually replenished or increased based on  known risk. Compensated absences as of 9/30/21 are $8.4 million. No change. This calculation is performed once annually. CITY OF GEORGETOWN Long-term Commitments, Reservations, and Other Unfunded Liabilities 03/31/2022 70 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Electric Fund Rate Stabilization  Reserve Intended to mitigate potential rate impacts due to increased purchased power costs or other external factors. The RSR is  maintained within the Electric Fund.  Final ending fund balance in FY2021 is $39.8M. After  accounting for capital roll forward and cost of living  adjustment amendments in FY2022, ending fund balance  is projected to be $36.6M. This fully funds all reserves  and leaves a remaining available balance of $1.4M. All reserves are fully funded currently, as well as  projected to be fully funded in the 5‐year financial model  used in the cost of service study. Recommend removing  this item from the unfunded liabilities list. Airport Maintenance Fund on‐going maintenance of the Airport grounds, runways and taxi ways.  Terminal and Tower included in Facilities ISF.  An Airport Master Plan was developed to address long term  capital maintenance project prioritization.  No change No change Americans with Disabilities Act  (ADA) Compliance Needs As facilities are built or repurposed, meeting ADA  compliance will be included in Project Costs.  Funding for  program expansion will be needed (General Fund sources).  The City has an adopted policy, as required by Federal Law,  that it will make reasonable accommodations and  modifications to ensure that people with disabilities have an  equal opportunity to enjoy its programs, services, and  activities. The City does not maintain a reserve for these  modifications. No Change No change 71 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Sidewalk Maintenance &  Masterplan Currently, new sidewalks are built as development occurs.   Repairs are funded as needed or if funding is available,  when major roads are repaired.  Useful life of a sidewalk is  estimated at 40 to 50 years. The largest revenue source  comes from the City’s General Fund, but there has been  some debt funding as well.  Rock Sidewalk/FY 20 Downtown ADA Sidewalk  Improvements. Project is in construction. Contractor  wrapped up most work along Rock Street and the  intersections of Austin and 7th/8th streets. Contractor is  currently working on 7th street between Main and  Church Streets.  FY21 and FY22 Downtown ADA Sidewalk  improvements will be a continuation of Downtown ADA  improvements and closing gaps. Design/survey work has  begun. Internal meetings to take place to ensure  coordination with departments on work that may need to  take place with the construction. Old Town NE Sidewalk ‐  Contractor has completed 95%  of the project. All sidewalk and pedestrian ramps are in  place. TDLR inspection and walk‐through to be completed  in Mid‐May. Contractor to address any punch list items. Park Equipment Maintenance  & Replacement Over the past 5 years, funding for Park Maintenance and  Replacement has increased.  $200K transfer from General  Fund included in FY2018 budget.  Staff has listed all assets &  developed replacement schedule funded by the General  Fund. No Change No change Radio Equipment Replacement Communication system consisting of 500 on‐body and in‐ vehicle radios for Police, Fire, parks and utilities.  Replacement radios are compatible with newer technology.   The replacement takes place over 5 years due to cost and is  funded with certificate of obligation debt.  The replacement count for FY2022 will be finalized and  sent to GGAF for approval in April. Approximately $570,000 is needed to finish this project in  FY2023. This will be included in the proposed budget.  72 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Street Maintenance The City funds street maintenance in the General Fund,  supplemented by a 1/8th Street Sales Tax special revenue  fund. In 2017 and 2018, the Council and GTAB reviewed  various methods for enhanced street maintenance and  costs. Direction from Council is to use high performance  surface seals and pavement wearing courses and begin  programmatically addressing the street network's deferred  maintenance backlog, creating a need for approximately $2  million more per year for street maintenance. No change Fiber Asset Allocation Network fiber infrastructure is installed across the City.  Traditionally, the Electric Fund has installed and maintained  the network. In reviewing all costs for the Electric Fund, the  City has begun moving the fiber asset to the IT Fund. Staff  must develop a multi‐year strategy to complete the asset  transfer and allocate costs for maintenance. The IT Department is planning to include the fourth and  final installment of the asset transfer as costs to be  allocated to other departments in the FY2023 budget. Once the FY2021 audit was completed, the IT Fund was  confirmed to have enough one‐time savings in fund  balance to cover the final installment of the asset.  Accounting department completed this transfer on the  balance sheet in FY2022. The IT Allocation will be reduced to reflect this update in the FY2023 budget. Recommend  removing this unfunded liability from the list. IT Capital Replacement  Reserve The purpose of this reserve is to fund the maintenance and  replacement of computer network and other technology  systems. A reserve will be established within the ISF for  replacement of major systems and will be funded over time  through excess revenues within the Fund.  The targeted  amount is the average (1/5th) of the next five years on the  replacement schedule.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. 73 Quarterly Financial Report Unfunded Liability &  Commitments Financial Impact/Notes Status Updates ‐ 12/31/21 Status Updates ‐ 03/31/22 Facilities Maintenance Reserve The City has established an on‐going maintenance program,  which includes major repairs, equipment, as well as  contracts for maintaining City facilities. The City has  anticipated a useful life of such equipment and established a means of charging those costs to the various departments in order to recognize the City’s continuing costs of maintaining  its facilities.  Determination for facility repairs is based on  useful life of the various elements of each facility.  A  proportional cost for each element is expensed within the  budget for capital replacement.  The targeted replacement  reserve amount is the average (1/5th) of the next five years  on the replacement schedule.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. The Facilities Department plans to  increase cost allocation rates in FY2023 budget in order  to build this reserve.                                 Eric Johnson ‐  Through the budget process council approved 10% to  begin the increase in the Facilities Reserve Fund.                  Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. Joint Services Fund 90 Day  Operational Contingency  Reserve A minimum ninety (90) days of operating expenses will be  reserved for unexpected delays in revenue or emergency  expenses.  No Change. Fiscal policies not in compliance will be  discussed with Council at the March 8 workshop on the  First Quarter Report. Council fully funded this reserve during the FY2022 mid‐ year budget amendment with one‐time savings from  FY2021. Recommend removing this unfunded liability  from the list. 74