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1998 03 11 IAB• • hf 4 4 78-495 CALLE TAMPICO - LA QUINTA, CALIFORNIA 92253 - (760) 777-7000 FAX (760) 777-7101 AGENDA TDD (760) 777-1227 INVESTMENT ADVISORY BOARD Study Session Room 78-495 Calle Tampico- La Quinta, CA 92253 March 11, 1998 - 5:30 P.M. I CALL TO ORDER a. Pledge of Allegiance b. Roll Call II PUBLIC COMMENT - (This is the time set aside for public comment on any matter not scheduled on the agenda.) III CONFIRMATION OF AGENDA IV CONSENT CALENDAR A. Approval of Minutes of Meeting on February 11, 1998 for the Investment Advisory Board. V BUSINESS SESSION A. Transmittal of Treasury Report for January, 1998 B. Fiscal Year 1998/99 Investment Policies C. CMTA Conference - April 22 - 24, Sacramento, California VI CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report - February, 1998 B. Pooled Money Investment Board Reports - December 1997 VII BOARD MEMBER ITEMS Vill ADJOURNMENT MAILING ADDRESS — P.O. BOX 1504 — LA QUINTA, CALIFORNIA 92253 �` INVESTMENT ADVISORY BOARD March 11, 1998 BUSINESS SESSION A aPNIIHtrs� Transmittal of Treasury Report for January 31, 1998 BACKGROUND: Attached please find the Treasury Report for January 31, 1998. RECOMMENDATION: Review, Receive and File the Treasury Report of January 31, 1998. J6hn M. FalcoAer, Finance Director TO: FROM: SUBJECT: DATE: T 6 4hf �Qu&t4 MEMORANDUM La Quinta City Council John Falconer, Finance Director/Treasurer Treasurer's Report for January 31, 1998 March 6, 1998 Attached is the Treasurer's Report for the month ending January 31, 1998. This report is submitted to the City Council each month after a reconciliation of accounts is accomplished by the Finance Department. Cash and Investments: Decrease of $907,027. due to the net effect of expenditures in excess of revenues. State Pool: Increase of $4,216,806. due to the net effect of transfers to and from the cash and investment accounts and Property Tax distribution. U.S. Treasury Bills, Notes, Securities and Commercial Paper: Increase of $2,990,977. due to the net effect of the purchase of Prime Commercial Paper and the monthly adjustment in the amortized value of the investments. Mutual Funds: Decrease of $113,445. due to the net, transfer of project funds and interest earned. Total increase in cash balances $6,187,311. I certify that this report accurately reflects all pooled investments and is in compliance with the California Government Code; and is in conformity with the City Investment policy. As Treasurer of the City of La Quinta, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the pools expenditure requirements for the next six months. The City of La Quinta used the Wall Street Journal, First Trust of California Monthly Statement and Wells Fargo Monthly Custodian Report to determine the fair market value of investments at month end. n M. 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W V 01000A w T�IWO� + W + bU W t00 O {{+pp W N tjN N 01000(�(�� W N W di{+pp < W OVI W �jjN V W IOOU{00 # �+N (00 y1N Oe U No W N tOVO ��0 �1 "� O yy� o00 a l!lC�� W O O wUw Uw +pW VON O O Z Ob � U N v c o n fi ^r^ nrn r $Ion o p N 61, O s� T N W 8 v N � W t0 iR !PC Q IZz ;. ,e1 10 V N_{U� 1+0� OA N QNpp OIUU fA Npp �(Npp8V UA 000 8N ppU A to .46 V�+W8W A NN S CA U V O ^j + j W+{�� �NOOe (t�N b A+pp VN CD O N t- OVf Im N N N �p N yl N N O O N N W W O O 01 N {ape N 4 888 N N CAN A—`�Q-T� N + W �bp QQ Q A N A b fla U y� U V OO b qp�pqff co li on 0N k, OD co pQO GO O p� Of V N N 0 NN 0 0 yN�NN 0 0 0 0 NNNN O O O p 0 0 0 0 «N O O p2 O O U O N U W W em W W 0000 000� co N 000� OOOO �� 8080C G CC CITY OF LA QUINTA CITY CITY RDA RDA FA BALANCE SHEET 01131/90 FIXED LONG TERM FIXED LONG TERM FINANCING LONG TERM GRAND CITY ASSETS DEBT RDA ASSETS DEBT AUTHORITY DEBT TOTAL ASSETS:' POOLED CASH (1,816,921.06) 8,346,782.81 158,027.09 6,687,888.94 LORP INVESTMENT IN POOLED CASH 410,000.00 410.000.00 INVESTMENT T-BILLINOTES 8 OTHER 17,986,349.99 17,986,349.99 LORP CASH 55,701.59 55.701.59 BOND REDEMPTION CASH 6,582,98 768.53 7,351.51 BOND RESERVE CASH 527,432.62 527,432.62 BOND PROJECT CASH 10,122,351.92 597.697.11 10,720,049.03 BOND ESCROW CASH A 2.654.63 2,654.63 PETTY CASH 1,000.00 1,000.00 CASH & INVESTMENT TOTAL 16,170,428.93 19,471,506.55 756,492.73 36,398,428.21 INVESTMENT IN LAND HELD FOR RESALE 86,319.85 86,319.85 ACCOUNTS RECEIVABLE 59,548.17 81,257.68 140,805.85 PREMIUMIDISCOUNT ON INVESTMENT (8,045.01) (1,121.14) 262.69 (8,903.46) LORP-ACCOUNTS RECEIVABLE 19,725.78 19,725.78 INTEREST RECEIVABLE 2,383.33 2,383.33 LOANINOTES RECEIVABLE 2,560,5W.03 2,560,500.03 DUE FROM OTHER AGENCIES DUE FROM OTHER GOVERNMENTS DUE FROM OTHER FUNDS 173,137.49 551,038.04 724,175.53 DUE FROM RDA 6,890,277.20 6,890,277.20 INTEREST ADVANCE -DUE FROM RDA 1,682,295.58 1,682,295.58 NSF CHECKS RECEIVABLE 3,969.71 3,969.71 ACCRUED REVENUE 43,874.22 43,874.22 TRAVEL ADVANCES 1,525.W 1,525.00 EMPLOYEE ADVANCES PREPAID EXPENSES RECEIVABLE TOTAL 8,805,091.47 3,255,274.61 262.69 12,060,628.77 WORKER COMPENSATION DEPOSIT 37,637.00 37,637.00 RENT DEPOSITS UTILITY DEPOSITS 75.00 75.00 MISC. DEPOSITS 2,100.00 2,100.00 DEPOSITS TOTAL 39,812.W 39,812.00 GENERAL FOXED ASSETS 693,426.00 14,947,094,00 11,438,745.05 27,079,265.05 ACCUMULATED DEPRECIATION (85.081.96) (85,081.96) AMOUNT AVAILABLE TO RETIRE LIT DEBT 2.340.653.00 2,340,653.00 AMOUNT TO BE PROVIDED FOR LIT DEBT 350,653.00 91,172,394.86 8,790,000.00 100,313,047.86 TOTAL OTHER ASSETS 606,344.04 14,947,094.00 350,653.00 11,438,745.05 93,513,047.86 8,790,000.00 129,647,883.95 TOTAL ASSETS 25 623 676 44 14,947,094.00 350,653.00 22,813,10t01 11 438 745.05 93 513,047.86 756,755.42 8,790,000.00 178.233.072.78 LIABILITY ACCOUNTS PAYABLE DUE TO OTHER AGENCIES DUE TO OTHER FUNDS INTEREST ADVANCE -DUE TO CITY ACCRUED EXPENSES PAYROLL LIABILITIES STRONG MOTION INSTRUMENTS FRINGE TOED LIZARD FEES SUSPENSE DUE TO THE CITY OF LA QUINTA PAYABLES TOTAL (61,632.19) (61.632.19) 577,814.92 577.814.92 551.038.04 173,137.49 724,175.53 30,474.28 30,474.28 1,284.57 1,284.57 (2,984.24) (2,984.24) 29,664.23 29,664.23 636,253.76 489,405.85 173,137.49 1,298,797,10 ENGINEERING TRUST DEPOSITS 88,330.02 88,330.02 SO. COAST AIR QUALITY DEPOSITS ARTS IN PUBLIC PLACES DEPOSITS 208,762.25 208,762,25 LORP DEPOSITS 14,341.00 14,341.00 DEVELOPER DEPOSITS 797, t 81.31 797,181.31 MISC. DEPOSITS 76,191.12 76,191.12 AGENCY FUND DEPOSITS 1,187,475.30 1,187,475.30 TOTAL DEPOSITS 2,357,940.00 14,341.00 2,372,281.00 DEFERRED REVENUE OTHER LIABILITIES TOTAL COMPENSATED ABSENCES PAYABLE 350,653.00 350,653.00 DUE TO THE CITY OF LA QUINTA 8,572,573.99 8,572,573.99 DUE TO COUNTY OF RIVERSIDE 12,320,665.87 12,320,655.87 DUE TO C.V. UNIFIED SCHOOL DIST. 11,27008.00 11,270,808.00 DUE TO DESERT SANDS SCHOOL DIST. 569,010.00 569,010.00 BONDS PAYABLE 60,780,000.00 8,790,000.00 69,570,000.00 TOTAL LONG TERM DEBT 350.653.00 93,513,047.86 8,790,000.00 102,653,700.86 TOTAL LIABILITY EQUITY -FUND BALANCE TOTAL LIABILITY & EQUITY 2,994,193.76 350,653.00 503,746.85 93,513,047.86 173,137.49 8,790,000.00 106,324,778.96 22,629,482.68 14,947,094.00 22,309,354.16 11,438,74&05 583.617.93 71,908,293.82 25,623,676.44 14,947,094.00 350 653 00 22 81310101 11,438,745.05 93,513,047.86 756,755.42 8,790,000.00 178 233 072 78 INVESTMENT ADVISORY BOARD Business Session No. B Meeting Date: March 11, 1998 TITLE: Fiscal Year 1998/99 Investment Policies Pursuant to State Legislation the City investment policies must be approved on an annual basis by the City Council. This approval is done in June of each year. In order to meet this June deadline, the current investment policies have been attached for any changes or updates that may be considered appropriate. Commence review of the Investment policies for approval by City Council in June 1998. 41q ohn M. Falconer, Finance Director CITY OF LA QUINTA Investment Policy Table of Contents Executive Summary 2 I General Purpose 4 II Investment Policy 4 III Scope 4 IV Objectives 5 No. Safety ► Liquidity No. Yield V Prudence 6 VI Delegation of Authority 6 VII Conflict of Interest 7 Vill Authorized Financial Dealers and Institutions 7 ► Broker/Dealers ► Financial Institutions IX Authorized Investments and Diversification 8 X Investment Pools 11 XI Collateral ization 12 X11 Safekeeping and Custody 12 XIII Interest Earning Distribution Policy 12 XIV Maximum Maturities 13 XV Internal Controls 13 XVI Benchmark 15 XVII Reporting Standards 15 XVIII Investment of Bond Proceeds 15 XIX Investment Advisory Board - City of La Quinta 16 XX Investment Policy Adoption 16 Appendices Authorized Investments and Diversification 17 Municipal Code Ordinance 2.70 - Investment Advisory Board 18 Municipal Code Ordinance 3.08 - Investment of Moneys and Funds 19 Listing of Approved Financial Institutions 21 Broker/Dealer Questionnaire and Certification 22 Investment Pool Questionnaire 26 Segregation of Major Investment Responsibilities 30 Glossary 31 1 City of La Quinta Investment Policy Executive Summary The general purpose of this Investment Policy is to provide the rules and standards users must follow in investing funds of the City of La Quinta. It is the policy of the City of La Quinta to invest all public funds in a manner which will provide a diversified portfolio with maximum security while meeting daily cash flow demands and the highest investment return in conformity to all state and local statutes. This Policy applies to all cash and investments of the City of La Quinta, La Quinta Redevelopment Agency and the La Quinta Financing Authority, hereafter referred in this document as the "City". The primary objectives, in order of priority, of the City of La Quinta's investment activity shall be: Safety of principal is the foremost objective of the investment program. Investments of the City of La Quinta shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The investment portfolio shall be designed with the objective of attaining a market rate of return or yield throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Investments shall be made with judgment and care - under circumstances then prevailing - which persons of prudence discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. Authority to manage the City of La Quinta's investment portfolio is derived from the City Ordinance. Management responsibility for the investment program is delegated to the City Treasurer, who shall establish and implement written procedures for the operation of the City's investment program consistent with the Investment Policy. The Treasurer shall establish and implement a system of internal controls to maintain the safety of the portfolio. In addition, the internal control system will also insure the timely preparation and accurate reporting of the portfolio financial information. The adequacy of these controls will be reviewed and reported .on annually by an independent auditor. 2 Investment responsibilities carry added duties of insuring that investments are made without improper influence or the appearance to a reasonable person of questionable or improper influence. The City of La Quinta maintains a listing of financial institutions which are approved for investment purposes. All Broker/Dealers and financial institutions selected by the Treasurer to provide investment services will be approved by the City Manager subject to City Council approval. The Treasurer will be permitted to invest only in City approved investments up to the maximum allowable percentages and, where applicable, through the bid process requirements. Authorized investment vehicles and related maximum portfolio positions are listed in Appendix - Authorized Investments and Diversification. At least two bids will be required of investments in government securities. Collateralization will be required for Certificates of Deposit in excess of $ 100,000. Collateral will always be held by an independent third party with whom the City of La Quinta has a current custodial agreement. Evidence of ownership must be supplied to the City and retained by the City Treasurer. The City of La Quinta shall require that each individual investment have a maximum maturity of two years unless specific approval is authorized by the City Council. In addition, the City's investment in the State Local Agency Investment Fund (LAIF) is allowable as long as the average maturity does not exceed two years, unless specific approval is authorized by the City Council. The City's investment in Money Market Mutual funds is allowable as long as the average maturity does not exceed 60 days. The City of La Quinta will use the six month U.S. Treasury Bill as a benchmark when measuring the performance of the investment portfolio. The Investment Policies shall be adopted by resolution of the La Quinta City Council on an annual basis, The Investment Policies will be adopted before the end of June of each year. This Executive Summary is an overall review of the City of La Quinta Investment Policies. Reading this summary does not constitute a complete review which can only be accomplished by reviewing all the pages. 3 City of La Quinta Statement of Investment Policy July 1, 1998 through June 30, 1999 Adopted by the City Council on june 24, 1997. The general purpose of this document is to provide the rules and standards users must follow in administering the City of La Quinta cash investments. II INVESTMENT POLICY It is the policy of the City of La Quinta to invest public funds in a manner which will provide a diversified portfolio with safety of principal while meeting daily cash flow demands with the highest investment return . In addition, the Investment Policy will conform to all State and local statutes governing the investment of public funds. This Investment Policy applies to all cash and investments of the City of La Quinta, City of La Quinta Redevelopment Agency and the City of La Quinta Financing Authority, hereafter referred in this document as the "City". These funds are reported in the City of La Quinta Comprehensive Annual financial Report (CAFR) and include: All funds within the following fund types: ► General ► Special Revenue ► Capital Project ► Debt Service ► Internal Service ► Trust and Agency ► Any new fund types and fund(s) that may be created. CI IV OBJECTIVES The primary objective, in order of priority, of the City of La Quinta's investment activity shall be: 1. Safety Safety of principal is the foremost objective of the investment program. Investments of the City of La Quinta shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio in accordance with the permitted investments. The objective will be to mitigate credit risk and interest rate risk. Credit Risk- is the risk of loss due to the failure of the security issuer or backer. Credit risk may be mitigated by: ► Limiting investments to the safest types of securities; ► Pre -qualifying the financial institutions, and broker/dealers, which the City of La Quinta will do business; and ► Diversifying the investment portfolio so that potential losses on individual securities will be minimized. Interest Rate risk is the risk that the market value of securities in the portfolio will fall due to changes in general interest rates. Interest rate risk may be mitigated by: ► Structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity; and ► By investing operating funds primarily in shorter -term securities. 2. Liquidity The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands. Furthermore since all possible cash demands cannot be anticipated the portfolio should consist of securities with active secondary or resale markets. 3. Yield The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of least importance compared to the safety and liquidity objectives described above. The core of investments are limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall not be sold prior to maturity with the following exceptions:_ ► A declining credit security could be sold early to minimize loss of principal; ► Liquidity needs of the portfolio require that the security be sold. V PRUDENCE The City shall follow the Uniform Prudent Investor Act as adopted by the State of California in Probate Code Sections 16045 through 16054.. Section 16053 sets forth the terms of a prudent person which are as follows: Investments shall be made with judgment and care - under circumstances then prevailing - which persons of prudence, discretion, and intelligence excerise in the professional management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. _ 1911 K9J_ .•Jqk Authority to manage the City of La Quinta's investment portfolio is derived from the City Ordinance. Management responsibility for the investment program is delegated to the City Treasurer, who shall establish written procedures for the operation of the investment program consistent with the Investment Policy. Procedures should include reference to safekeeping, wire transfer agreements, banking service contracts, and collateral/depository agreements. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this Investment Policy and the procedures established by the City Treasurer. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The City Manager or Assistant City Manager shall approve in writing all purchases and sales of investments prior to their execution by the City Treasurer. L U�616111111 Itrolfluel atl 111 Investment responsibilities carry added duties of insuring that investments are made without improper influence or the appearance of improper influence. Therefore, the City Manager, Assistant City Manager, and the City Treasurer shall adhere to the State of California Code of Economic Interest and to the following: ► The City Manager, Assistant City Manager, and the City Treasurer shall not personally or through a close relative maintain any accounts, interest, or private dealings with any firm with which the City places investments, with the exception of regular savings, checking and money market accounts, or other similar transactions that are offered on a non-negotiable basis to the general public. Such accounts shall be disclosed annually to the City Clerk in conjunction with annual disclosure statements of economic interest. ► All persons authorized to place or approve investments shall report to the City Clerk kinship relations with principal employees of firms with which the City places investments. The City of La Quinta maintains a listing of financial institutions which are approved for investment purposes. In addition a list will also be maintained of approved broker/dealers selected by credit worthiness, who maintain an office in the State of California. 1. Broker/Dealers who desire to become bidders for investment transactions must supply the City of La Quinta with the following: ► Current audited financial statements ► Proof of National Association of Security Dealers Certification ► Trading resolution ► Proof of California registration ► Resume of Financial broker ► Completion of the City of La Quinta Broker/Dealer questionnaire which contains a certification of having read the City of La Quinta Investment Policy The City Treasurer shall evaluate the documentation submitted by the broker/dealer and independently verify existing reports on file for any firm and individual conducting investment related business. 7 The City Treasurer will also contact the following agencies during the verification process: ► National Association of Security Dealer's Public Disclosure Report File - 1-800-289-9999 ► State of California Department of Corporations 1-916-445-3062 All Broker/Dealers selected by the City Treasurer to provide investment services will be approved by the City Manager subject to City Council approval. The City Attorney will perform a legal review of the trading resolution/investment contract submitted by each Broker/Dealer. Each securities dealer shall provide monthly and quarterly reports filed pursuant to U.S. Treasury Department regulations. Each mutual fund shall provide a prospectus and statement of additional information. 2. Financial Institutions will be required to meet the following criteria in order to receive City funds for investment: A. Insurance - Public Funds shall be deposited only in financial institutions insured by the Federal Deposit Insurance Corporation B. Collateral - The amount*of City of La Quinta deposits or investments not insured by agency of the federal government shall be 1 10% collateralized by securities' or 150% mortgages' market values of that amount of invested funds plus unpaid interest earnings. C. Size - The amount of City of La Quinta deposits or investments must be collateralized or insured by an agency of the federal government. D. Disclosure - Each financial institution maintaining invested funds in excess of $100,000 shall furnish corporate authorities a copy of all statements of resources and liabilities which it is required to furnish to the State banking or savings and loan commissioners as required by the California Financial Code. The City shall not invest in excess of $100,000 in banking institutions which do not disclose to the city a current listing of securities pledged for collateralization in public monies. •'I 4AO11O-kTV&*tL _ _. • The City Treasurer will be permitted to invest in the investments listed in the Appendix entitled - Authorized Investments and Diversification. E: • ! ` 1 - • _s •If —Alt • As provided in Sections 16429.1, 53601, 53601.1, and 53649 of the Government Code, the State of California limits the investment vehicles available to local agencies as summarized in the following paragraphs. Section 53601, as now amended, provides that unless Section 53601 specifies a limitation on an investment's maturity, no investments with maturities exceeding five years shall be made. The City of La Quinta Investment Policy has specified that no investment may exceed two years. State Treasurer's Local Agency Investment Fund (LAIF) - As authorized in Government Code Section 16429.1 and by LAIF procedures, local government agencies are each authorized to invest a maximum of $20 million per account in this investment program administered by the California State Treasurer. The City of La Quinta has two accounts with LAIF. The City of La Quinta has a limitation of 35% of the portfolio. Government Agency Issues - As authorized in Government Code Sections 53601 (a) through (n) as they pertain to surplus funds, this category includes a wide variety of government securities which include the following: • Local government bonds or other indebtedness and State bonds or other indebtedness. The City of La Quinta Investment Policy does not allow investments in local and state indebtedness • U.S. Treasury notes or other indebtedness secured by the full faith and credit of the federal government. The City of La Quinta Investment Policy limits investments in U.S. Treasury issues to 75% • Other federal agency securities including but not limited to issued by the Government National Mortgage Association, Federal National Mortgage Association, and the Federal Home Loan Mortgage Corporation. The City of La Quinta investment policy limits investments in federal agency securities to 75% with no one federal agency of one specific entity can exceed 25% of the portfolio. Bankers' Acceptances - As authorized in Government Code Section 53601 (f), 40% may be invested in Bankers' Acceptances, although no more than 30% of the portfolio may be invested in Bankers' Acceptances with any one commercial bank. Additionally, the maturity period cannot exceed 270 days; however, Bankers' Acceptances are seldom marketed with maturities in excess of 180 days. The City of La Quinta investment policy does not allow investment in Bankers' Acceptances. Commercial Paper - The City of La Quinta Investment Policy only allows investments in commercial paper to 30%, the dollar weighted average maturity does not exceed 31 days. As authorized in Government Code Negotiable Certificates of Deposit - As authorized in Government Code Section 53601(h), 30% maybe invested in negotiable certificates of deposit issued by commercial banks and savings and loan associations. The City of La Quinta investment policy does not allow investment in Negotiable Certificates of Deposit. Repurchase and Reverse Repurchase Agreements - As authorized in Government Code Section 53601(i), these investment vehicles are agreements between the local agency and seller for the purchase of government securities to be resold at a specific date and for a specific amount. Repurchase agreements, are generally used for short term investments varying from one day to two weeks. There is no legal limitation on the amount of the repurchase agreement. However, the maturity period cannot exceed one year. The market value of securities underlying a repurchase agreement shall a at least 102% of the funds invested and shall be valued at least quarterly. The City of La Quinta Investment Policy does not allow investment in Repurchase Agreements. The term "reverse repurchase agreement" means the sale of securities by the local agency pursuant to an agreement by which the local agency will repurchase such securities on or before a specific date and for a specific amount. As provided in Government Code Section 53635, reverse repurchase agreements require the prior approval of the City Council. The City of La Quinta Investment Policy does not allow investment in Reverse Repurchase Agreements. Corporate Notes and Diversified Management Companies - As authorized in Government Code Section 53601 (j) and (k), local agencies may invest in corporate notes for a maximum period of five years in an amount not to exceed 30% of the agency's portfolio. The notes must be issued by corporations organized and operating in the United States or by depository institutions licensed by the United States or any other state and operating in the United States. Local agencies are also authorized in invest in shares of beneficial interest issued by diversified management companies (mutual funds) in an amount not to exceed 20% of the agency's portfolio. There are a number of other qualifications and restrictions regarding allowable 10 investments in corporate notes and shares of beneficial interest issued by mutual funds.. The City of La Quinta investment policy does not allow corporate notes and limits the percentage of mutual funds to 20%. Mortgage -Backed Securities - As authorized in Government code Section 53601(n), local agencies may invest in mortgage -backed securities such as mortgage pass -through securities and collateralized mortgage obligations for a maximum period of five years in an amount not to exceed 20% of the agency's portfolio. Securities eligible for investment shall have a "A" or higher rating. The City of La Qui-nta investment policy does not allow investment in Mortgage -Backed Securities. Financial Futures and Financial Option Contracts - As authorized in Government Code Section 53601.1, local agencies may invest in financial futures or option contracts in any of the above investment categories subject to the same overall portfolio limitations. The City of La Quinta Investment Policy does not allow investments in financial futures and financial option contracts. Certificates of Deposit - As authorized in Government Code Section 53649, Certificates of Deposit are fixed term investments which are required to be collateralized from 105% to 150% depending on the specific security pledged as collateral in accordance with Government Code Section 53652. The collateral pool is administered by the State, and is composed of a wide variety of government securities, as well as promissory notes secured by first mortgages on improved residential property located in the State and letters of credit issued by the Federal Home Loan Bank of San Francisco. There are no portfolio limits on the amount of maturity for this investment vehicle. The City of La Quinta investment policy limits the percentage of Certificates of Deposit to 60%. Sweep Accounts - As authorized by the City Council, a. U.S. Treasury Money Market Sweep Account with a $50,000 target balance may be maintained in conjunction with the checking account. There are three (3) types of investment pools: 1) state -run pools, 2) pools that are operated by a political subdivision where allowed by law and the political subdivision is the trustee i.e. County Pool; and 3) pools that are operated for profit by third parties. The City of La Quinta has an investment with the State of California's Treasurers Office Local Agency Investment Fund commonly referred to as LAIF. LAIF was organized in 1977 through State Legislation Section 16429.1, 2 and 3. Each LAIF 11 account is restricted to a maximum investable limit of $20 million. In addition, LAIF will provide quarterly market value information to the City of La Quinta. On an annual basis the City Treasurer will submit the Investment Pool Questionnaire to LAIF. Also, prior to opening any new Investment Pool account, which would require City Council approval, the City Treasurer will require the completion of the Investment Pool Questionnaire. The City does not have an investment with any other Investment Pool - County Pools or Third Party Pools. • Collateralization will be required for Certificates of Deposits. The type of collateral is limited to City authorized investments. 1. Certificates of Deposits under $100.000, .The City Treasurer may waive collateralization of a deposit that is federally insured. 2. Certificates of Deposit over $100.000, The amount not federally insured shall be 1 10% collateralized by securities or 150% mortgages market value of that amount of invested funds plus unpaid interest earnings. Collateral will always be held by an independent third party with whom the City of La Quinta has a current custodial agreement. Evidence of ownership must be supplied to the City of La Quinta and retained by the City Treasurer. XII SAFEKEEPING AND CUSTODY All security transactions of the City of La Quinta shall be conducted on a delivery - versus - payment (DVP) basis. Securities will be held by a third party custodian designated by the City Treasurer and evidenced by safekeeping receipts. Deposits and withdrawals of money market mutual funds and LAIF shall be made directly to the entity and not to an investment advisor. Money market mutual funds and LAIF shall also operate on a DVP basis to be considered for investment. Interest earnings is generated from pooled investments and specific investments. 1 Pooled Investments - It is the general policy of the City to pool all available 12 operating cash of the City of La Quinta, La Quinta Redevelopment Agency and La Quinta Financing Authority and allocate interest earnings, in the following order, as follows: A. Payment to the General Fund of an amount equal to the total annual bank service charges as incurred by the general fund for all operating funds as included in the annual operating budget. B. Payment to the General Fund of a management fee equal to 5% of the annual pooled cash fund investment earnings. C. Payment to each fund of an amount based on the average computerized daily cash balance included in the common portfolio for the earning period. 2. Specific Investments - Specific investments purchased by a fund shall incur all earnings and expenses to that particular fund. UMEW �� 11TTIFT,Ely, i kit The City of La Quinta shall require that each individual investment have a maximum maturity of two years unless specific approval is authorized by the City Council. In addition, the City's investment in the State Local Agency Investment Fund (LAIF) is allowable as long as the average maturity does not exceed two years, unless specific approval is authorized by the City Council. The City's investment in Money Market Mutual funds is allowable as long as the average maturity does not exceed 60 days. XV INTERNAL CONTROLS The City Treasurer shall establish a system of internal controls to accomplish the following objectives: ► Safeguard assets; ► The orderly and efficient conduct of its business, including adherence to management policies; ► Prevention or detection of errors and fraud; ► The accuracy and completeness of accounting records; and, ► Timely preparation of reliable financial information. While no internal control system, however elaborate, can guarantee absolute assurance that the City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: 13 a. Control of collusion. Collusion is a situation where two or more employees are working in conjunction to defraud their employer. b. Separation of transaction authority from accounting and record keeping. By separating the person who authorizes or performs the transaction from the people who record or otherwise account for the transaction, a separation of duties is. achieved. C. Custodial safekeeping. Securities purchased from any bank or dealer including appropriate collateral (as defined by State Law) shall be placed with an independent third party for custodial safekeeping. d. Avoidance of physical delivery securities. Book entry securities are much easier to transfer and account for since actual delivery of a document never takes place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities. e. Clear delegation of authority to subordinate staff members. Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities as outlined in the Segregation of Major Investment Responsibilities appendices. f. Written confirmation or telephone transactions for investments and wire Transfers. Due to the potential for error and improprieties arising from telephone transactions, all telephone transactions shall be supported by written communications and approved by the appropriate person. Written communications may be via fax if on letterhead and the safekeeping institution has a list of authorized signatures. Fax correspondence must be supported by evidence of verbal or written follow-up. g. Development of a wire transfer agreement with the City's bank and third party custodian. This agreement should outline the various controls, security provisions, and delineate responsibilities of each party making and receiving wire transfers. In addition to the System of Internal Controls developed by the City, the Internal Controls shall be reviewed annually by the independent auditor. 14 The independent auditors management letter comments pertaining to cash and investments, if any, shall be directed to the City Manager who will direct the City Treasurer to provide a written response to the independent auditors letter. This response will also be directed to the City's Investment Advisory Board for their action. XVI BENCHMARK The investment portfolio shall be designed with the objective of obtaining a rate of return throughout budgetary and economic cycles commensurate with the investment risk constraints and the cash flow needs of the City. Return on investment is of least importance compared to safety and liquidity objectives. The City of La Quinta will use the six month U.S. Treasury Bill as a benchmark when measuring the performance of the investment portfolio. SB564 section 3 requires a quarterly report to the Legislative Body of Investment activities. The City of La Quinta has elected to report the investment activities to the City Council on a monthly basis through the Treasurers Report. The City Treasurer shall submit a monthly Treasurers Report to the City Council and the Investment Advisory Board that includes all investments under the authority of the Treasurer. The Treasurers Report shall consist of a narrative of significant changes in cash balances and the following: ► Changes in investments from the previous month; ► A certification statement from the City Treasurer; ► Purchases and sales of investments; ► Cost to market value comparisons of all investments by authorized. investment category, except for LAIF which will be provided quarterly; ► Comparison of actual holdings to Investment Policy maximums; ► Twenty four (24) months history of cash and investments for trend analysis; ► Balance Sheet. • :•�� U061014 The City's investment policy shall govern bond proceeds and bond reserve fund investments. California Code Section 5922 (d) governs the investment of bond 15 proceeds and reserve funds in accordance with bond indenture. provisions which shall be structured in accordance with the City's investment policy. The US Tax Reform Act of 1986 requires the City to perform arbitrage calculations as required and return excess earnings to the US Treasury from investments of proceeds of bond issues sold after the effective date of this law. This arbitrage calculations may be contracted with an outside source to provide the necessary technical assistance to comply with this regulation. Investable funds subject to the 1986 Tax Reform Act will be kept segregated from other funds and records will be kept in a fashion to facilitate the calculations. The City's investment position relative to the new arbitrage restrictions is to continue pursuing the maximum yield on applicable investments while ensuring the safety of capital and liquidity. It is the City's position to continue maximization. of yield and to rebate excess earnings, if necessary. The Investment Advisory Board (IAB) consists of seven members of the community that have been appointed by and report to the City Council. The IAB meets on a monthly basis to 1) review account statements and verifications to ensure accurate reporting as they relate to an investment activity, 2) monitor compliance with existing Investment Policy and Procedures, and 3) review and make recommendations concerning investment policy and procedures investment contracts and investment consultants. The appendices include City of La Quinta Ordinance 2.70 entitled Investment Advisory Board Provisions. -- ► ►�WIA;Lei 4 LWAF.1106' •� On an annual basis, the Investment policies will be initially reviewed by the Investment Advisory Board and the City Treasurer. The Investment Advisory Board will forward the Investment policies, with any revisions, to the City Manager and City Attorney for their review and comment. A joint meeting will be held with the Investment Advisory Board, City Manager, City Attorney, and City Treasurer to review the Investment policies and comments, prior to submission to the City Council for their consideration. The Investment Policies shall be adopted by resolution of the City of La Quinta City Council on an annual basis. The Investment Policies will be adopted before the end of June of each year. 16 8 W � J a QQQ,� N N no ° m r 7 N a N v�3m no y. � 0,3m ,� N �c � u m in N 0 c p p y N g» E ym a_ 2 M��3 (jONMf�/1 QQ <m W o 3 g 5 N .fA► 3 0— a C y Q Cy O o?»�0 Nam i O1C �' 3 j? m m3 W m m Q 8 0, � a3 g aW 1 3 'D g 0, m a c <c {per-Wm3 3 3 8 0. <3 ,ca 0 c m m 50 »U ; m 5 c { �^ M� » d v 215. 3_ .mom. ° m ui y g m 0a .mom. i 3 CST m l� 2 ? , .dN. 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N 7 cyy m g � to 7 � CL arn 7 O 3y m m X c j. � m n �cCL pp O.-0 p mo d 3 �m a -<< 3 o0 N w 0 m 3 » m �m W D o. c ql V 01 OD -! p D g O Ln0O 3 O c m p o o o 0 0 0 0 0 3 N �' a, a' a c o J � N _ D1 Q J Q Q `V` `V` T � C m p g� p ° O O O 4�g -n X o 0 0 o ac 'o' c c a o o a' o y 3 Z 0 M 0 m � y � T1 m N O O It 40 COS Ilm O C m < CmC 3 N cn 0 ty Ul 9. » omi W p m m 0 50 -8J c O N Oa 8 N o� n CD H 1 N 11 N 1 N 1 0) II N A II CL I N m C � N q O y N N N N N 41 N fop N y CL m n N a rn0 O 0,7 N T T1 o mNo C a D W r C. v C) om o, v g In (a A �? ym N m CL CL 8 06 3• 5- to rn 0 k -3j 3 m 3 c CA m 3 y c c Ch A R m n >• � � Z 3 0•a m 5 QQ ic D 3 A y Z C D Bc Z c m o C 3 _ N m q La m D 5 O N Z 3 N 3 3 3 17 Chapter 2.70 INVESTMENT ADVISORY BOARD PROVISIONS Sections: 2.70.010 General Rules Regarding Appointment and Terms. 2.70.020 Board meetings and compensation. 2.70.030 Board functions. 2.70.010 General rules regarding appointment and terms. Except as set out below, see Chapter 2.06 for General Provisions. The Investment Advisory Board (the "board") is a standing board composed of seven (7) members from the public that are appointed by city council. La Quinta residency is preferred, but not a requirement for board members. Recruitment for members may be advertised outside of the city". Background in the investment field and/or related experience is preferred. Background information will be required and potential candidates must agree to a background check and verification. On an annual basis, in conjunction with the Political Reform Act disclosure statutes, or at any time if a change in circumstances warrants, each board member will provide the City Council with a disclosure statement which identifies any matters on the board. Such matters may include, but are not limited to, changes in employment, changes in residence, or changes in clients. The Board members will serve for two year staggered terms beginning on July 1 of every other year, commencing July 1, 1993. Initially, two members will be appointed for two year terms and three members will be appointed for one year terms. These initial appointments will start their yearly calculations from July 1, 1993. 2.70.020 Board meetings and compensation. Board members will be reimbursed for meeting and related expenses at an amount of fifty dollars ($ 50) per meeting. Initially, the Board should meet once a month, but this schedule may be extended to quarterly meetings upon the concurrence of the Board and the City Council. The specific meeting dates will be determined by the Board members and meetings may be called for on an as needed basis. 2.70.030 Board functions. The Board will annually elect a Chairperson and Vice -chairperson at the first meeting held after each June 30. The following are functions of the Board that are to be addressed at each meeting: (1) review account statements and verifications to ensure accurate reporting as they relate to an investment activity; (ii) monitor compliance with existing Investment policy and procedures; and (iii) review and make recommendations concerning investment policy and procedures, investment contracts, and investment consultants. The Board will report to City council after each meeting either in person or through correspondence at a regular City Council meeting. Chapter 3.08 INVESTMENT OF MONEYS AND FUNDS Sections: 3.08.010 Investment of city moneys and deposit of securities. 3.08.020 Authorized investments. 3.08.030 Sales of securities. 3.08.040 City. bonds. 3.08.050 Reports. 3.08.060 Deposits of securities. 3.08.070 Trust fund administration. 3.08.010 Investment of city moneys and deposit of securities. Pursuant to, and in accordance with, and to the extent allowed by, Sections 53607 and 53608 of the Government Code, the authority to invest and reinvest moneys of the city, to sell or exchange securities, and to deposit them and provide for their safekeeping, is delegated to the city treasurer. (Ord. 2 § 1 (part), 1982) 3.08.020 Authorized investments. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to purchase, at their original sale or after they have been issued, securities which are permissible investments under any provision of state law relating to the investing of general city funds, including but not limited to Sections 53601 and 53635 of the Government Code, as said sections now read or may hereafter be amended, from moneys in his custody which are not required for the immediate necessities of the city and as he may deem wise and expedient, and to sell or exchange for other eligible securities and reinvest the proceeds of the securities so purchased. (Ord. 2 § 1 (part), 1982) 3.08.030 Sales of Securities. From time to time the city treasurer shall sell the securities in which city moneys have been invested pursuant to this chapter, so that the proceeds may, as appropriate, be applied to the purchase for which the original purchase money may have been designated or placed in the city treasury. (Ord. 2 § I (part), 3.08.040 City bonds. Bonds issued by the city and purchased pursuant to this chapter may be canceled either in satisfaction of sinking fund obligations or otherwise if proper and appropriate; provided, however, that the bonds may be held uncancelled and while so held may be resold. (Ord. 2 § 1 (part), 1982) 19 3.08.050 Reports. The city treasurer shall make a monthly report to the city council of all investments made pursuant to the authority delegated in this chapter. (Ord. 2 § 1 (part), 1982) 3.08.060 Deposits of securities. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to deposit for safekeeping, the securities in which city moneys have been invested pursuant to this chapter, in any institution or depository authorized by the terms of any state law, including but not limited to Section 53608 of the Government Code as it now reads or may hereafter be amended. In accordance with said section, the city treasurer shall take from the institution or depository a receipt for the securities so deposited and shall not be responsible for the securities delivered to and receipted for by the institution or depository until they are withdrawn therefrom by the city treasurer. (Ord. 2 § 1 (part), 1982 3.08.070 Trust fund administration. Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Section 36523 and 26524 of the Government code and any other applicable provisions of law. (Ord. 2 § 1 (part), 1982) all, 3. Deferred Compensation - International City/County Management Association Retirement Corporation 4. Broker/Dealer Services - Merrill Lynch, Indian Wells, CA Dean Witter, Newport Beach, CA Smith Barney, Newport Beach, CA 5. Government Pool - State of California Local Agency Investment Fund City of La Quinta Account La Quinta Redevelopment Agency 6. Bond Trustees - 1991 City Hall Revenue Bonds - First Trust 1991 RDA Project Area 1 - First Trust 1992 RDA Project Area 2 - First Trust 1994 RDA Project Area 1 - First Trust 1995 RDA Project Area 1 & 2 - First Trust Assessment Districts - First Trust No Changes to this listing may be made without City Council approval. 21 BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1. Name of Firm: 2. 3. 9 4 Address: Telephone: ( ) ( ) Broker's Representative to the City (attach resume): Name: Title: Telephone:, ( ) Manager/Partner-in-charge (attach resume): Name: Title: Telephone: 6. List all personnel who will be trading with or quoting securities to City employees (attach resume) Name: Title: 7. Telephone: (, ) t 1 Which of the above personnel have read the City's investment policy? 8. Which instruments are offered regularly by your local office? (Must equal 100%) % U.S. Treasuries. % Repos % BA's % Reverse Repos % Commercial Paper % CMO's % CD's % Derivatives % Mutual Funds % Stocks/Equities % Agencies (specify): % Other (specify): 9. References -- Please identify your most directly comparable public sector clients in our geographical area. Entity Contact Telephone ( ) Client Since Entity Contact Telephone Client Since 10. Have any of your clients ever sustained a loss on a securities transaction arising from a misunderstanding or misrepresentation of the risk characteristics of the instrument? If so, explain. 11. Has your firm or your local office ever been subject to a regulatory or state/ federal agency investigation for alleged improper, fraudulent, disreputable or unfair activities related to the sale of securities? Have any of your employees been so investigated? If so, explain. 12. Has a client ever claimed in writing that yQu were responsible for an investment loss.? Yes No If yes, please provide action taken Has a client ever claimed in writing that your firm was responsible for an investment loss? Yes No If yes, please provide action taken Do M have any current, or pending complaints that are unreported to the NASD? Yes No If yes, please provide action taken 23 Does your firm have any current, or pending complaints that are unreported to the NASD? Yes No If yes, please provide action taken 13. Explain your clearing and safekeeping procedures, custody and delivery process. Who audits these fiduciary responsibilities? Latest Audit Report Date 14. How many and what percentage of your transactions failed. Last month? % $ Last year? % $ 15. Describe the method your firm would use to establish capital trading limits for the City of La Quinta. 16. Is your firm a member in the S.I.P.C. insurance program. Yes If yes, explain primary and excess coverage and carriers. 17. What portfolio information, if any, do you require from your clients? 18. What reports and transaction confirmations or any other research publications will the City receive? 19: Does your firm offer investment training to your clients? Yes No 24 20. Does your firm have professional liability insurance. Yes No If yes, please provide the insurance carrier, limits and expiration date. 21. 22. Please list your NASD Registration Number, Do you have any relatives who work at the City of La Quinta? Yes No If yes, Name and Department 23. Do you maintain an office in California. Yes No 24. Do you maintain an office in La Quinta or Riverside County? Yes No 25. Please enclose the following: • Latest audited financial statements. • Samples of reports, transaction confirmations and any other research/publications the City will receive. • Samples of research reports and/or publications that your firm regularly provides to clients. • Complete schedule of fees and charges for various transactions. 'CERTIFICATION' *CERTIFICATION I hereby certify that I have personally read the Statement of Investment Policy of the City of La Quinta, and have implemented reasonable procedures and a system of controls designed to preclude imprudent investment activities arising out of transactions conducted between our firm and the City of La Quints.. All sales personnel will be routinely informed of the City's investment objectives, horizons, outlooks, strategies and risk constraints whenever we are so advised by the City. We pledge to exercise due diligence in informing the City of La Quinta of all foreseeable risks associated with financial transactions conducted with our firm. By signing this document the City of La Quinta is authorized to conduct any and all background checks. Under penalties of perjury, the responses to this questionnaire are true and accurate to the best of my knowledge. Broker Representative Date Title Sales Manager and/or Managing Partner* Date Title 25 INVESTMENT POOL QUESTIONNAIRE Note: This Investment Pool Questionnaire was developed by the Government Finance Officers Association (GFOA). Prior to entering a pool, the following questions and issues should be considered. SECURITIES Government pools may invest in a broader range of securities than your entity invests in. It is important that you are aware of, and are comfortable with, the securities the pool buys. 1. Does the pool provide a written statement of investment policy and objectives? 2. Does the statement contain: a. A description of eligible investment instruments? b. The credit standards for investments? c. The allowable maturity range of investments? d. The maximum allowable dollar weighted average portfolio maturity? e. The limits of portfolio concentration permitted for each type of security? f. The policy on reverse repurchase agreements, options, short sales and futures? 3. Are changes in the policies communicated to the pool participants? 4. Does the pool contain only the types of securities that are permitted by your investment policy? INTEREST Interest is not reported in a standard format, so it is important that you know how interest is quoted, calculated and distributed so that you can make comparisons with other investment alternatives. Interest Calculations 1. Does the pool disclose the following about yield calculations: a. The methodology used to calculate interest? (Simple maturity, yield to maturity, etc.) b. The frequency of interest payments? c. How interest is paid? (Credited to principal at the end of the month, each quarter; mailed?) d. How are gains/losses reported? Factored monthly or only when realized? 26 REPORTING 1. Is the yield reported to participants of the pool monthly? (If not, how often?) 2. Are expenses of the pool deducted before quoting the yield? 3. Is the yield generally in line with the market yields for securities in which you usually invest? 4. How often does the pool report, and does that report include the market value of securities? SECURITY The following questions are designed to help you safeguard your funds from loss of principal and loss of market value. 1. Does the pool disclose safekeeping practices? 2. Is the pool subject to audit by an independent auditor? 3. Is a copy of the audit report available to participants? 4. Who makes the portfolio decisions? 5. How does the manager monitor the credit risk of the securities in the pool? 6. Is the pool monitored by someone on the board of a separate neutral party external to the investment function to ensure compliance with written policies? 7. Does the pool have specific policies with regards to the various investment vehicles? a. What are the different investment alternatives? b. What are the policies for each type of investment? 8. Does the pool mark the portfolio to its market value? 9. Does the pool disclose the following about how portfolio securities are valued: a. The frequency with which the portfolio securities are valued? b. The method used to value the portfolio (cost, current value, or some other, method)? 27 OPERA TIONS The answers to these questions will help you determine whether this pool meets your operational requirements: 1. Does the pool limit eligible participants? 2. What entities are permitted to invest in the pool? 3. Does the pool allow multiple accounts and sub -accounts? 4. Is there a minimum or maximum account size? 5. Does the pool limit the number of transactions each month? What is the number of transactions permitted each month? 6. Is there a limit on transaction amounts for withdrawals and deposits? a. What is the minimum and maximum withdrawal amount permitted? b. What is the minimum and maximum deposit amount permitted? 7. How much notice is required for withdrawals/deposits? 8. What is the cutoff time for deposits and withdrawals? 9. Can withdrawals be denied? 10. Are the funds 100% withdrawable at anytime? 11. What are the procedures for making deposits and withdrawals? a. What is the paperwork required, if any? b. What is the wiring process? 12. Can an account remain open with a zero balance? 13. Are confirmations sent following each transaction? STA TEMENTS It is important for you and the agency's trustee (when applicable), to receive statements monthly so the pool's records of your activity and holding are reconciled by you and your trustee. :11 1. Are statements for each account sent to participants? a. What are the fees? b. How often are they passed? c. How are they paid? d. Are there additional fees for wiring funds (what is the fee)? 2. Are expenses deducted before quoting the yield? QUESTIONS TO CONSIDER FOR BOND PROCEEDS It is important to know (1) whether the pool accepts bond proceeds and (2) whether the pool qualifies with the U.S. Department of the Treasury as an acceptable commingled fund for arbitrage purposes. 1. Does the pool accept bond proceeds subject to arbitrage rebate? 2. Does the pool provide accounting and investment records suitable for proceeds of bond issuance subject to arbitrage rebate? 3. Will the yield calculation reported by the pool be acceptable to the IRS or will it have to be recalculated? 4. Will the pool accept transaction instructions from a trustee? 5. Are you allowed to have separate accounts for each bond issue so that you do not commingle the interest earnings of funds subject to rebate with funds not subject to regulations? w SEGREGATION OF MAJOR INVESTMENT RESPONSIBILITIES Function Responsibilities Develop formal Investment Policy City Treasurer Recommend modifications to Investment Policy Investment Advisory Board Review formal Investment Policy and recommend City Manager. and City Council action City Attorney Adopt formal Investment Policy City Council Review Financial Institutions & Select Investments City Treasurer Approve investments City Manager or Assistant City Manager Execute investment transactions City Treasurer Confirm wires, if applicable City Manager or Accounting Supervisor Record investment transactions in City's accounting records Accounting Supervisor Investment verification - match broker confirmation to City investment records Account Technician Reconcile investment records to accounting records and bank statements to Treasurers Report of investments Account Technician Security of investments at City Vault Security of investments Outside City Third Party Custodian Review internal control procedures External Auditor 30 GLOSSARY The purpose of this glossary is to provide the reader of the City of La Quinta investment policies with a better understanding of financial terms used in municipal investing. AGENCIES: Federal agency securities ASKED: The price at which securities are offered. BANKERS' ACCEPTANCE (BA): Short-term credit arrangements to enable businesses to obtain funds to finance commercial transactions. They are time drafts drawn on a bank by an exporter or importer to obtain funds to pay for specific merchandise. By its acceptance, the bank becomes primarily liable for the payment of the drafts at its maturity. An acceptance is a high-grade negotiable instrument. Acceptances are purchased in various denominations for 30, 60 or 90 days, but no longer than 270 days. The interest is calculated on a 360-day discount basis similar to treasury bills. Local agencies may not invest more than 40% of their surplus money in bankers acceptances. BID: The price offered by a buyer of securities. (When you are selling securities, you ask for a bid.) See Offer. BROKER: A broker brings buyers and sellers together for a commission. CERTIFICATE OF DEPOSIT (CD): Time deposits of a bank or savings and loan. They are purchased in various denominations with maturities ranging from 30 to 360 days. The interest is calculated on a 360-day, actual - day month basis and is payable monthly. COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies. COMMERCIAL PAPER: S h o r t- t e r m unsecured promissory notes issued by a corporation to raise working capital. These negotiable instruments are purchased at a discount to par value or at par value with interest bearing. Commercial paper is issued by corporations such as General Motors Acceptance Corporation, IBM, Bank America, etc. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the City of La Quinta. It includes five combined statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section. COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face value. (b) A certificate attached to a bond evidencing interest due on a payment date. DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. 31 DEBENTURE: A bond secured only by the general credit of the issuer. DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., S&L's, small business firms, students, farmers, farm cooperatives, and exporters. The following is a listing: 1. FNMAs (Federal National Mortgaga Association) - Used to assist the home mortgage market by purchasing mortgages insured by the Federal Housing Administration and the Farmers Home. Administration, as well as those guaranteed by the Veterans Administration. They are issued in various maturities and in minimum denominations of $10,000. Principal and Interest is paid monthly. 2: FHLBs (Federal Home Loan Bank Notes and Bonds) - Issued by the Federal Home Loan Bank System to help finance the housing industry. The notes and bonds provide liquidity and home mortgage credit to savings and loan associations, mutual savings banks, cooperative banks, insurance companies, and mortgage - lending institutions. They are issued irregularly for various maturities. The minimum denomination is $5,000. The notes are issued with maturities of less than one year and interest is paid at maturity. The bonds are issued with various maturities and carry semi-annual coupons. Interest is calculated on a 360- day, 30-day month basis. 3. FLBs (Federal Land Bank Bonds) - Long- term mortgage credit provided to farmers by Federal Land Banks. These bonds are issued at irregular times for various maturities ranging Ifrom a few months to ten years. The minimum denomination is $1,000. They carry semi-annual coupons. Interest is calculated on a 360- day, 30 day month basis. 4. FFCBs (Federal Farm Credit Bank) - Debt instruments used to finance the short and intermediate term needs of farmers and the national agricultural industry. They are issued monthly with three- and six- month maturities. The FFCB issues larger issues (one to ten year) on a periodic basis. These issues are highly liquid. 32 5. FICBs (Federal Intermediate Credit bank Debentures) - Loans to lending institutions used to finance the short-term and intermediate needs of farmers, such as seasonal production. They are usually issued monthly in minimum denominations of $3,000 with a nine - month maturity. Interest is payable at maturity and is calculated on a 360-day, 30-day month basis. 6. FHLMCs (Federal Home Loan Mortgage Corporation) - a government sponsored entity established in 1970 to provide a secondary market for conventional home mortgages. Mortgages are purchased solely from the Federal Home Loan Bank System member lending institutions whose deposits are insured by agencies of the United States Government. They are issued for various maturities and in minimum denominations of $10,000. Principal and Interest is paid monthly. Other federal agency issues are Small Business Administration notes (SBAs), Government National Mortgage Association notes (GNMAs), Tennessee Valley Authority notes (TVAs), and Student Loan Association notes (SALLIE- MAEs). FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $100,000 per deposit. FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open -market operations. FEDERAL HOME LOAN BANKS (FHLB): Government sponsored wholesale banks (currently 12 regional banks) which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank. FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money. FEDERAL RESERVE SYSTEM: the central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system. GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae): Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by the FHA, VA or FMHM mortgages. The term "passthroughs" is often used to describe Ginnie Maes. 33 LAIF (Local Agency Investment Fund) - A special fund in the State Treasury which local agencies may use to deposit funds for investment. There is no minimum investment period and the minimum transaction is $ 5,000, -in multiples of $1,000 above that, with a maximum balance of $20,000,000 for any agency. The City is restricted to a maximum of ten transactions per -month. It offers high liquidity because deposits can be converted to cash in 24 hours and no interest is lost. All interest is distributed to those agencies participating on a proportionate share basis determined by the amounts deposited and the length of time they are deposited. Interest is paid quarterly. The State retains an amount for reasonable costs of making the investments, not to exceed one -quarter of one percent of the earnings. LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes. LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment. MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold. MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between the parties to repurchase --reverse repurchase agreements that establishes each party's rights in the transactions. A master agreement will often specify, among other things, the right of the buyer -lender to liquidate the underlying securities in the vent of default by the seller - borrower. MATURITY: The date upon which the principal or stated value of an investment becomes due and payable MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, banders' acceptances, etc.) are issued and traded. OFFER: The price asked by a seller of securities. (When you are buying securities, you ask for an offer.) See Asked and Bid. OPEN MARKET OPERATIONS Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy. Purchases inject reserves into the bank system and stimulate growth of money and credit; sales have the opposite effect. Open market operations are the Federal Reserve's most important and most flexible monetary policy tool. PORTFOLIO: Collection of all cash and securities under the direction of the City Treasurer, including Bond Proceeds. PRIMARY DEALER: A group of government securities dealers who submit daily reports of market activity an depositions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC) - registered securities broker -dealers, banks and a few unregulated firms. 34 RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return. REPURCHASE AGREEMENT (RP OR REPO): A repurchase agreement is a short-term investment transaction. Banks buy temporarily idle funds from a customer by selling U.S. Government or other securities with a contractual agreement to repurchase the same securities on a future date. Repurchase agreements are typically for one to ten days in maturity. The customer receives interest from the bank. The interest rate reflects both the prevailing demand for Federal funds and the maturity of the repo. Some banks will execute repurchase agreements for a minimum of $100,000 to $500,000, but most banks have a minimum of $1,000,000. REVERSE REPURCHASE AGREEMENTS - A reverse repurchase agreement is the opposite of a repurchase agreement. The City loans a security to a bank in exchange for cash. The City agrees to pay off the loan with interest on a future date. SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank's vaults for protection. SECONDARY MARKET: A market made for the purchase and sale of outstanding issues following the initial distribution. SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation. SEC RULE 15C3-1: See Uniform Net Capital Rule. STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMAS, SLMA, etc.) And Corporations which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, derivative -based returns) into their debt structure, Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the Shape of the yield curve. SURPLUS FUNDS: Section 53601 of the California Government Code defines surplus funds as any money not required for immediate necessities of the local agency. The City has defined immediate neccesities to be payment due within one week. TREASURY BILLS: Issued weekly with maturity dates up to one year. They are issued and traded on a discount basis with interest figured on a 360-day basis, actual number of days. They are issued in amounts of $10,000 and up, in multiples of $5,000. They are a highly liquid security. TREASURY BONDS: Long-term coupon - bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years. 35 TREASURY NOTES: Medium -term coupon - bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as. nonmember broker - dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. UNIFORM PRUDENT INVESTOR ACT: The State of California has adopted this Act. The Act contains the following sections: duty of care, diversification, review of assets, costs, compliance determinations, delegation of investments, terms of prudent investor rule, and application. YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par of plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond. 36 INVESTMENT ADVISORY BOARD Business Session Item No. C Meeting Date: March 11, 1998 CMTA Conference - April 22 - 24, 1998 Sacramento, California BACKGROUND: The Annual California Municipal Treasurers Association Conference will be held April 22 - 24 in Sacramento. Account No. 101-151-637-000 Travel and Training contains $1400.00 for two Investment Advisory Board Members and $700.00 for Staff. Last year the conference was in Palm Springs and several Board Members attended sessions of the conference. Attached please find the registration material and conference outline. *0101 0h ij ; • Selec up to two members to attend the CMTA Conference. ohn M. Falcon4r, Finance Director ATTACHMENT NO. 1 CALIFORNIA MUNICIPAL TREASURERS ASSOCIATION Annual Conference April 20 - 24, 1998 Monday, April 20, 1998 9:00 -12:00 Board Meeting 12:00 -1:00 Board Lunch 1:00 - 4:45 Pre -conference workshop: Understanding and Working with the Broker/Dealer System - "How the Trading Floor Operates" Speakers: Robert Matelwich, Government Trading, Solomon Smith Barney Craig Cloud, Short -Term Government Trader, Paine Webber Don Kryskowski, V.P. Sr. Trader, BancAmerica Robertson Stephens Moderator: Dennis Yacobozzi, President, United American Capital Corporation 6:00 - 7:00 Board Reception 7:00 - Board Dinner Tuesday, April 21, 1998 7:00 8:00 Breakfast 8:00 -11:00 Pre -Conference (Continued) Broker Dealer Panel: Primaries vs Regionals Speakers: Bill Blackwill, Solomon Smith Barney Keith Williams, Paine Webber Debbie Higgins, Higgins Capital Management Denny Meadors, Raymond James and Assoc. . Moderator: Dennis Yacobozzi, President, United American Capital Corporation 11:00 - 12:00 Broker-Dealer/Treasurer Panel: "Developing the Relationship" Panelists: Bill Blackwill, Solomon Smith Barney Guy Boccasile, Investment Officer, City of Ontario Ken Herman, BancAmerica Robertson Stephens, Janice Erickson, Deputy Treasurer, San Diego Port District Moderator: Dennis Yacobozzi, President, United American Capital Corporation 12:00 Lunch on your Own FREE AFTERNOON Activities: Golf Tournament Marshall Gold Discovery State Park Tour LAIF Tour 6:00 - 7:00 Early Bird Reception 7:00 Free Evening Wednesday, April 22, 1998 8:00 - 9:00 Breakfast 9:00 - 9:30 Opening Session 9:30 - 10:30 Motivational Speaker: Brigadier General Steve Ritchie Moderator: Ron Howard, CCMT, President, CMTA, Director of Finance, City of Concord 10:30 -10:45 Break 10:45 -11:45 Business Session 11:45 -12:00 Certification Awards 12:00 -1:45 Lunch - Keynote Speaker: Mitch Held, Solomon Smith Barney Economist Moderator: Dale Belcher, CCMT, Vice President, CMTA, Treasurer City of Oxnard 2:00 - 3:00 Bank Mergers - What do they Mean to California Treasurers? Speaker: Fred Furlong, San Francisco Federal Reserve Bank Moderator: Carole Gierhart CCMT, President -Elect, CMTA, Treasury Manager, City of Oceanside 3:00 - 3:15 Break 3:15 - 4:00 Concurrent Sessions: A. Prop. 218 - One Year Later Speaker: Sam Sperry, Orrick, Herrington & Sutcliffe Moderator: Lydia Lara, Deputy Treasurer, City of Sacramento B. Legislative Process Speaker: Mike Reynolds CCMT, Legislative Chair, CMTA, Treasurer, City of Redlands Moderator: Robert Groeber CCMT, Assistant Finance Director, City of Visalia 4:10 - 5:10 Concurrent Sessions: -A. GIS Systems - Show me the Money! Speakers: Mike Allen, Information Services Manager, City of Visalia Dick Lord, GIS Manager, City of Visalia Moderator:John Holt, Financial Analyst, City of Visalia B. Procurement Card: A Practical Solution for Low Value, High Volume Transactions Speaker: Alice Flissinger, Manager, CAL -Card Program, State of California Moderator: Janice Erickson CCMT, Deputy Treasurer, San Diego Port District 6:00 - 7:00 Reception 7:00 Free Evening Thursday, April 23, 1998 8:00 - 9:00 New Treasurer Breakfast 9:00 - 10:00 Concurrent Sessions: A. Finance Directors are from Venus, Treasurers are from Mars Speakers: Al Holliman, Director of Finance, City of Vista Michael Reynolds CCMT, Treasurer, City of Redlands Moderator:Adair Most CCMT, Finance Director/Treasurer, City of Victorville B. Making "Cents" of Portfolio Management Speaker: Kay Chandler, Chandler Liquid Asset Management Moderator: Linda Lorenzetti CCMT, Deputy Treasurer, City of Concord 10:00 - 10:45 Concurrent Sessions: A. GASB 31: Are you Ready for Implementation? Speaker: JerryRogers, CCMT, Dep. Finance Dir./Treasurer, City of Riverside Moderator: Dale Nielson, Finance Manager, City of Vista B. Callable Securities, Do I or Don't I? Speaker: Glenn Hosokawa, Investment Officer City of Sacramento Moderator: Bonnie Gilmore, Investment Analyst, City of Santa Rosa 10:45 - 11:00 Break 11:00 - 12:00 Concurrent Sessions: A. Developing a Commercial Paper Program - A Great Solution for your Short-term Financing Needs Speakers: Russell Goings, III, First Albany Corporation Kathleen Leak, Orrick, Herrington & Sutcliffe Moderator: Robert Groeber, CCMT, Assistant Finance Director, City of Visalia B. Real Time Market Information Systems - Can I afford to live without one? Speaker: Telerate, Bloomberg, DTN Market Systems Moderator: Martin Bridges, Assistant Treasurer San Diego County Water Authority 12:00 - 1:45 Lunch - Keynote Speaker: Mary Ellen Withrow, United States Treasurer Moderator: Carole Gierhart, CCMT, President -Elect CMTA, Treasury Manager, City of Oceanside 2:00 - 3:00 Leadership Skills for the 21 Century Speaker: Linda Shoob Moderator: Janice Erickson, San Diego Port District 3:00 - 3:15 Break 3:15 - 4:00 Nuts and Bolts A. Treasurers and Treasury Staff Moderator: Dale Belcher, CCMT, Treasurer, City of Oxnard B. Commercial Associates: Moderator: Les Wells, Union Bank of California 4.00 - 4:30 Nuts and Bolts Wrap -Up Treasurers and Commercial Associates Together 6:00 - 7:00 President's Reception 7:00 - ? Installation Banquet Friday. April 24. 1998 8:00 - 9:00 Breakfast 9:00 - 10:00 Personal Liability for Treasurers - An Update on the Orange County Prosecution Speaker: Matt Anderson, Senior Deputy District Attorney, Orange County Prosecutor's Office Moderator: Kurt Mowery, Deputy Treasurer, City of Irvine -10:00 - 11:00 -Regulatory Issues for Broker/Dealers Speaker: To be Announced Moderator: Adair Most, Finance Director/Treasurer, City of Victorville 11:00 - 11:15 Break 11:15 - 12:00 Roundtable Discussions Moderator: Mike Reynolds CCMT, Treasurer, City of Redlands 1. Policies/Reports - Jean Ruth 2. Bank RFP Process - Kurt Mowery 3. Certification Process - Judy Oltman 4. LAIF - Pat Beale 5. TRAN/TRAN POOLS - Kathy Bando 12:00 - 2:00 Board Meeting / Lunch INVESTMENT ADVISORY BOARD February 11, 1998 CORRESPONDENCE & WRITTEN MATERIAL A Month End Cash Report - February 1998 This cash report is not a complete Treasury Report (exclude petty cash, deferred compensation and fiscal agent balances, ) but would report in a timely fashion selected cash balances. • 1lL_10 Q1 Information item only. Jdhn M. Falconer, Finance Director aC U) n)13-i @mD-i am -n -� < (mA as -• Q- c 0-; cLo'm -T! m o.cuo c Cl) o o A m m 0 0 0 Q. O MO 0 a. N. y .-►�� O co � �, � y (D O N' .-. 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N N N aD 3 0ca O p (D p 0 � 3 m (mA (D 7 � 0 O 0 W 0 00 2 N O N 0 N O co N co 2 w 00 N y N N co .a .a NCD G O CDV A W W --40 " n (D 0 N co N� O V��' N NO N~ pNj OI N N N CA � O cn W _ co 00 w 00 A OD w (D c 00 00 vUl C o J �i .J ..i 0) O ...1 O 0)p 3:m j N U1 U1 U1 Cn N, N 7 O O O OED O w w w w L N O -N O O O -� CO V N (r CT� n N .06 CO W 00 000 W coO OD D -n O O CD rn rn rn N N N N O -A_ 00 0 W (D to co (D O O 00 p O o O 0 0 D p O O cD 00 W 0o W co 0o (D 00 0K)00oCD 0 N -1 -I 000 -4 00 00-co -CD -cn O W 4 N O A, 000 4 v 000< -4 co) OV A•N(DO y V_ y3 ,CWD�.�.►W�p cD CD CD (D O c11 Cl1 (11 y N Co N N N W (A0 0~ 0) -4 4 W A co�OcoN4 ODODNOO NCO p. 4 OOp N000DNcD pC Wp pp O O OD � W � CD N (D N ti N G -� A• O O Ci7 O GJ co m r.n =r °, 40 � N � W 3 O 00 ;u (D 'p O (D m -1 O 0 7 0 rn INVESTMENT ADVISORY BOARD Meeting Date: TITLE: March 11, 1998 Pooled Money Investment Board Report 1 • - LICC I� Correspondence & Written Material Item B The Pooled Money Investment Board Report for December, 1997 is included in the agenda packet. • it _ ZP A• Receive & File M. Falconer, Finance Director STATE OF CALIFORNIA STATE TREASURER'S OFFICE POOLED MONEY EWESTMENT BOARD REPORT DECEMBER 1997 Table of Contents SUMMARY....N....NN...N................NN.N.NN.......NN............N...................................1 SELECTED INVESTMENT DATA ........... N.............................................N........2 PORTFOLIO COMPOSITION... INVESTMENT TRANSACTIONS................N......N................... N....N.........N......4 TIME DEPOSITS............................................................................................NN20 DEMAND BANK DEPOSITS............................................................................23 POOLED MONEY INVESTMENT BOARD DESIGNATION ...N................24 POOLED MONEY IIWESITHENT ACCOUNT SUMM"Y OF INVESTMENT DATA A COMPARISON OF DECEMBER 1997 WITH DECEMBER 1996 (Dollars in Thousands) Average Daily Portfolio $27,724,618 $27,592,674 + $131,944 Accrued Earnings $135,263 $130,624 + $4,639 Effective Yield 5.744 5.574 + .17 Average Life --Month End (in days) 201 213 -12 Total Security Transactions Amount $233,303,772 $16,123,293 + $73,18%479 Number 519 379 + 140 Total Time Deposit Transactions Amount $643,490 $131,900 + $511,590 Number 56 23 + 33 Average Workday Investment Activity $1,088,512 $774,057 + $314,455 Prescribed Demand Account Balances For Services $156,665 $188,668 - $32,003 For Uncollected Funds $1542167 $154,616 1- $449 —1— MATT FONG STATE TREASURER STATE OF CALIFORNIA INVESTMENT DIVISION SELECTED IlWESTMENT DATA ANALYSIS OF THE POOLED MONEY INVESTMENT ACCOUNT PORTFOLIO (000 OMITTED) Change in December 31,1997 Percent From th Tyne of Security Amount Percent Previous glum Governments Bills $1,943,104 .6.75 + 2AI Bonds 0 0 0 Notes 5,290,669 1838 - 2.66 Strips 739184 .25 - .02 Total Governments 7,3069957 2538 - .27 Federal Agency Coupons $1,7089582 5.93 - Al Certificates of Deposit 614979887 22.57 - 32 Bank Notes 9309000 3.23 - .18 Bankers Acceptances 321,640 1.12 - .02 Repurchases Federal Agency Discount Notes 0 957,179 0 332 0 + .96 Time Deposits 19072,795 3.73 + •04 GNMA's 2,643 .01 0 Commercial Paper 7481,904 25.29 + 4.09 FHLMC 25,763 .09 - .01 Corporate Bonds 1,451,854 5.04 - .43 Pooled Loans 19430,962 4.97 - 1.51 GF Loans 0 0 - 2.71 Reversed Repurchases -197,332 -.68 - .77 Total, All Types $281,7909834 100 EWESTMENT ACTIVITY December 1997 November 1997 Number Amount Numbir Amount Pooled Money 519 $ 2393031,772 346 $ 159217,885 Other 45 $ 671,022 24 $ 4639405 Time Deposits 56 $ 6439490 28 $ 5189200 TOTALS 620 $ 24,618,284 398 $ 16,199,490 PMIA Monthly Average Effective Yield 5.744 5.715 Year to Date Yield for Last Day of Month 5.707 5.699 —2— Commercial Paper 25.29% Ban Accep 1.1 Pooled Money Investment Account 12/31//97 Portfolio Composition $28.8 Billion Loans Reverses Corporate Bonds 4.97% -0 68% CD's/BN's 25.80% ;asuries 5.38% Time Deposits 3.73% Artgages 0.10% ncies ?5% UlTreasuries IS Time Deposits ■ Mortgages �MAgencies ■ CD's/BN's ■ Bankers Acceptances ® Commercial Paper ® Corporate Bonds 0 Loans ® Reverses -3- 12/01/97 SALE MTN (FR) US Bancorp 6.150% 11/15/99 5.518 $5,000 18 86,489.58 5.906 REDEMPTION CP Amer Exp 12/01 /97 5.560 50,000 6 46,333.33 5.642 CP Amer Exp 12/01 /97 5.560 50,000 6 46,333.33. 5.642 CP Amer EXp 12/01 /97 5.560 50,000 6 46,333.33 5.642 CP Heller 12/01/97 5.950 50,000 6 49,583.33 6.038 CP Heller 12/01 /97' 5.950 50,000 6 49,583.33 6.038 CP Country 12/01 /97 5.530 40,000 87 534,566.67 5.682 MTN FMCC 8.000% 12/01 /97 5.700 25,750 720 2,969,375.56 5.767 PURCHASE CP GECC 12/02/97 5.800 50,000 CP GECC 12/02/97 5.800 50,000 CP GECC 12/02/97 5.800 50,000 CP GECC 12/02/97 5.800 50,000 CP GECC 12/02/97 5.800 50,000 CP GECC 12/02/97 5.800 50,000 MTN (FR) GMAC 5.845% 02/24/00 4.193 25,000 12/02/97 REDEMPTION BA Union 12/02/97 5.500 20,000 90 275,000.00 5.654 BA B/A 12/02/97 5.520 10,000 172 263,733.33 5.748 CD Soc Gen 5.580% 12/02/97 5.570 50,000 109 843,261.22 5.647 CD Soc Gen 5.580% 12/02/97 5.570 50,000 109 843,261.22 5.647 CD Nova Scotia 5.600% 12/02/97 5.580 50,000 109 844,800.31 5.657 CD Nova Scotia 5.600% 12/02/97 5.580 50,000 109 844,800.31 5.657 CD UB Calif 5.680% 12/02/97 5.680 50,000 153 1,207,000.00 5.758 CP Assoc 12/02/97 5.540 37,800 1.8 46,536.00 5.623 CP Assoc 12/02/97 5.540 50,000 8 61,555.56 5-.623 CP FMCC 12/02/97 5.540 50,000 8 61,555.56 5.623 CP FMCC 12/02/97 5.540 50,000 8 61,555.56 5.623 CP FMCC 12/02/97 5.540 50,000 8 61,555.56 5.623 CP FMCC 12/02/97 5.540 50,000 8 61,555.56 5.623 CP Household 12/02/97 5.580 50,000 7 54,250.00 5.663 CP GMAC 12/02/97 5.600 50,000 7 54,444.44 5.683 CP GMAC 12/02/97 5.600 50,000 7 54,444.44 5.683 CP Bear 12/02/97 5.530 50,000 134 1,029,194.45 5.724 CP Lehman 12/02/97 5.560 50,000 152 1,173,777.78 5.772 CP Lehman 12/02/97 5.560 50,000 152 1,173,777.78 5.772 CP GECC 12/02/97 5.800 50,000 1 8,055.56 5.881 CP GECC 12/02/97 5.800 50,000 1 8,055.56 5.881 CP GECC 12/02/97 5.800 50,000 1 8,055.56 5.881 CP GECC 12/02/97 5.800 50,000 1 8,055.56 5.881 CP -GECC 12/02/97 5.800 50,000 1 8,055.56 5.881 CP GECC 12/02/97 5.800 50,000 1 8,055.56 5.881' —4— 12/02/97 PURCHASE BA B/A 05/18/98 5.620 38,500 BA B/A 05/02/98 ' 5.620 32,000 BA B/A 05/22/98 5.620 49,000. BA Bk of NYC 05/29/98 5.620 5,000 BA B/A 05/29/98 5.620 15,000 CD World 5.650% 12/30/97 5.650 50,000 CD World 5.650% 12/30/97 5.650 50,000 CD World 5.650% 12/30/97 5.650 50,000 CD Svenska 5.790% 02/27/98 5.780 50,000 CD Svenska 5.790% 02/27/98 5.780 50,000 CP GECC 12/03/97 5.630 50,000 CP GECC 12/03/97 5.630 50,000 CP GECC 12/03/97 5.630 50,000 CP GECC 12/03/97 5.630 50,000 CP GECC 12/03/97 5.630 50,000 CP GECC 12/03/97 5.630 50,000 CP GMAC 12/08/97 5.650 47,000 CP Hertz 12/09/97 5.640 25,000 CP Heller 12/10/97 6.000 50,000 CP Heller 12/10/97 6.000 50,000 CP Conagra 01 /30/98 5.880 18,025 CP SRAC 03/03/98 5.730 50,000 CP SRAC 03/06/98 5.730 50,000 PURCHASErJ Treas Bill 05/14/98 5.630 2,242 Treas Bill 05/14/98 5.630 50,000 Treas Note 5.875% 01 /31 /99 5.600 50,000 Treas Note 6.250% 03/31/99 5.600 248 Treas Note 6.250% 03/31/99 5.600 50,000 Treas Note 5.875% 08/31/99 5.610 30,309 Treas Note 7.500% 11/1*5/01 5.610 28,300 Treas Note 6.500% 05/31/02 5.610 40,181 12/03/97 REDEMPTION BA B/A 12/03/97 5.520 8,000 173 212,213.34 5.749 CP GECC 12/03/97 5.630 50,000 1 7,816.44 5.709 CP GECC 12/03/97 5.630 50,000 1 7,819.44 5.709 CP GECC 12/03/97 5.630 50,000 1 7,819.44 5.709 CP GECC 12/03/97 5,630 50,000 1 7,819.44 5.709 CP GECC 12/03/97 5.630 50,000 1 7,819.44 5.709 CP GECC 12/03/97 5.630 50,000 1 7,819.44 5.709 CP Merrill 12/03/97 5.650 25,000 7 27,465.28 5.734 CP Merrill 12/03/97 5.650 50,000 7 54,930.56 5.734 CP GMAC 12/03/97 5.600 50,000 8 62,222.22 5.684 CP GMAC 12/03/97 5.600 50,000 8 62,222.22 5.684 —5— 12/03/97 SALE sJ Treas Bill Treas Bill Treas Note Treas Note Treas Note Treas Note Treas Note Treas Note RRS Treas Bill PURCHASE y/ CD CIBC CD Stand Chart PURCHASE CD Rabo CD Svenska CD WestDeut CD Soc Gen CD Soc Gen CID GECC CID GECC CID GECC CID GECC CP GECC CID GECC CID Merrill CID Hertz CID FMCC CID FMCC 12/04/97 REDEMPTION BA B/A CID GECC CID GECC CID GECC CID GECC CID GECC CID GECC CID Baxter Disc Note FNMA 05/14/98 5.630 2,242 1 335.45 5.708 05/14/98 5.630 50,000 1 7,483.99 5.708 5.875% 01 /31 /99 5.600 50,000 1 7,772.96 5.677 6.250% 03/31/99 5.600 248 1 38.27 5.677 6.250% 03/31 /99 5.600 50,000 1 7,744.33 5.677 5.875% 08/31/99 5.610 30,309 1 4,703:98 5.687 7.500% 11/15/01 5.610 28,300 1 4,586.02 5.687 6.500% 05/31/02 . 5.610 40,181 1 .6,293.33 5.687. 02/05/98 5.220 5.780% 02/05/98 5.780 5.810% 02/05/98 5.800 5.690% 03/02/98 5.770 5.810% 03/02/98 5.770 5.780% 03/03/98 5.780 5.800% 03/03/98 5.790 5.800% 03/03/98 5.790 12/04/97 5.620 12/04/97 5.620 12/04/97 5.620 12/04/97 5.620 12/04/97 5.620 12/04/97 5.620 02/09/98 5.750 02/09/98 5.810 02/03/98 5.740 02/03/98 5.740 50,000 30,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 25,000 25,000 50,000 50,000 12/04/97 5.480 20,000 90 274,000.00 5.633 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.620 50,000 1 7,805.56 5.698 12/04/97 5.600 48,000 37 276,266.67 5.710 12/04/97 5.440 30,000 155 702,666.67 5.647 12/04/97 PURCHASE CD Nova Scotia 5.780% 03/02/98 5.780 50,000 CD Montreal 5.780% 03/09/98 5.780 50,000 CD Montreal 5.780% 03/09/98. 5.780 50,000 CP FMCC 12/08/97 5.510 50,000 CP FMCC 12/08/97 5.510 50,000 CP FMCC 12/08/97 5.510 50,000 CP Country 02/06/98 5.770 49,200 CP ConAgra 01/16/98 5.950 20,000 CP Salomon 02/09/98 5.730 50,000 CP Salomon 02/09/98 5.730 50,000 CP Morgan 02/11/98 5.750 50,000 CP Morgan 02/11/98 5.750 50,000 CP Bkrs Trst 03/09/98 5.720 5,000 CP Bkrs Trst 03/09/98 5.720 50,000 CP Bkrs Trst 03/09/98 5.720 50,000 12/05/97 REDEMPTION BA B/A 12/05/97 5.520 8,000 175 214,666.66 5.750 CD Rabo 5.590% 12/05/97 5.550 50,000 106 817,427.69 5.628 CP GECC 12/05/97 5.520 13,000 11 21,926.67 5.606 CP GECC 12/05/97 5.520 50,000 11' 84,333.33 5.606 CP GECC 12/05/97 5.520 50,000 11 84,333.33 .5.606 CP GECC 12/05/97 5.520 50,000 11 84,333.33 5.606 CP GMAC 12/05/97 5.600 25,000 11 42,777.78 5.687 CP GMAC 12/05/97 5.600 50,000 11 85,555.56 5.687 CP Salomon 12/05/97 5.660 50,000 92 723,222.00 5.822 CP Salomon 12/05/97 5.660 50,000 92 723,222.00 -5.822 CP Merrill 12/05/97 5.520 50,000 105 805,000.00 5.688 CP Merrill 12/05/97 5.520 50,000 105 805,000.00 5.688 CP Merrill 12/05/97 5.520 50,000 105 805,000.00 5.688 FNMA 5.400% 12/05/97 5.548 50,000 365 2,771,030.95 5.549 RRS Treas Bill 03/05/98 5.190 50,000 PURCHASE g/ Disc Note FHLMC 03/05/98 5.530 50,000 Disc Note FNMA 03/05/98 5.530 50,000 PURCHASE CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 —7— 12/05/97 PURCHASE, CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 CP GECC 12/08/97 5.480 50,000 CP GMAC 12/08/97 5.480 50,000 CP GMAC 12/08/97 5.480 50,000 CP GMAC 12/08/97 5.480 50,000 CP GMAC 12/08/97 5.480 50,000 CP Country 12/29/97 5.600 50,000 12/08/97 REDEMPTION BA B/A 12/08/97 5.520 16,000 178 436,693.33 5.753 CP GECC 12/08/97 5.480 50,006 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GECC 12/08/97 5.480 .50,000 3 22,833.33 5.558 CP GMAC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GMAC 12/08/97 5,480 50,000 3 22,833.33 5.558 CP GMAC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP GMAC 12/08/97 5.480 50,000 3 22,833.33 5.558 CP FMCC 12/08/97 5.510 50,000 4 30,611.11 5.589 CP FMCC 12/08/97 5.510 50,000 4 30,611.11 5.589 CP FMCC 12/08/97 5.510 50,000 4 30,611.11 5.589 CP FMCC 12/08/97 .5.510 50,000 4 30,611.11 5.589 CP GMAC 12/08/97 5.650 47,000 6 44,258.33 5.733 CP GECC 12/08/97 5.580 50,000 14 108,500.00 5.669 CP GECC 12/08/97 5.580 50,000 14 108,500.00 5.669 CP Hertz 12/08/97 5.610 30,000 31 144,925.00 5.715 PURCHASE FMCC (CB) 7.250% 05/15/99 6.050 14,952 CP GMAC 12/09/97 5.530 50,000 CP GMAC 12/09/97 5.530 50,000 CP Hertz 12/10/97 5.560 50,000 CP Morg Stan 03/09/98 5.730 35,000 CP Morg Stan 03/09/98 5.730 50,000 PURCHASE rJ Treas Note 5.750% 11/30/02 5.520 6,037 Treas Note 5.750% 11/30/02 5.520 .50,000 Treas Note 5.750% 11/30/02 , 5.520 50,000 Treas -Note 5.750% 11/30/02 5.520 50,000 Treas Note 5.750% 11/30/02 5.520 50,000 Treas Note 5.750% 11/30/02 5.520 50,000 —8— 12/09/97 REDEMPTION CP GMAC 12/09/97 5.530 50,000 1 7,680.56 5.607 CP GMAC 12/09/97 5.530 50,000 1 7,680.56 5.607 CP Hertz 12/09/97 5.640 25,000 7 27,416.67 5.724 SALE sJ Treas Note 5.750% 11/30/02 5.520 6,037 1 .903.90 5.596 Treas Note 5.750% 11/30/02 5.520 50,000 1 7,485.89 5.596 Treas Note 5.750% 11/30/02 5.520 50,000 1 7,485.89 5.596 Treas Note 5.750% 11/30/02 5.520 50,000 1 7,485.89 5.596 Treas Note 5.750% 11/30/02 5.520 50,000 1 7,485.89 5.596 Treas Note 5.750% 11/30/02 5.520 50,000 1 7,485.89 5.596 PURCHASE CD CIBC 5.813% 02/18/98 5.813 25,000 CD CIBC 5.813% 02/18/98 5.813 50,000 CP GMAC 12/10/97 5.480 50,000 CP GMAC 12/10/97 5.480 50,000 CP GMAC 12/10/97 5.480 50,000 CP FMCC 12/10/97 5.430 50,000 12/10/97 REDEMPTION BA B/A 12/10/97 5.470 23,000 89 311,030.29 5.621 CD BN Paris 5.700% 12/10/97 5.690 25,000 180 711,284.58 * 5.769 CD BN Paris 5.700% 12/10/97 5.690 50,000 180 1,422,569.16 5.769 CP GMAC 12/10/97 5.480 50,000 1 7,611.11 5.556 CP GMAC 12/10/97 5.480 50,000 1 7,611.11 5.556 CP GMAC 12/10/97 5.480 50,000 1 7,611.11 5.556 CP FMCC 12/10/97 5.430 50,000 1 7,541.67 -5.506 CP Hertz 12/10/97 5.560 50,000 2 15,444.44 5.638 CP Heller 12/10/97 6.000 50,000 8 66,666.67 6.091 CP Heller 12/10/97 6.000 50,000 8 66,666.67 6.091 CP Text Fin 12/10/97 5.710 31,550 37 185,154.68 5.823 MTN PG&E 5.390% 12/10/97 7.290 10,000 1146 2,214,613.89 7.555 PURCHASE CD World 5.540% 12/30/97 5.560 50,000 CD Soc Gen 5.860% 03/09/98 5.800 25,000 CP Heller 12/19/97 5.900 50,000 CP Heller 12/19/97 5.900 50,000 CP Hertz 02/09/98 5.800 50,000 CP Merrill 03/09/98 5.750 50,000 12/11/97 SALE y/ CD Hypo 5.570% 12/11/97 5.560 50,000 86 664,126.77 5.637 CD Stnrd Ch 5.600% 12/11/97 5.590 50,000 90 698,767.23 5.667 CD Stnrd Ch 5.600% 12/11/97 5.590 .50,000 90 698,767.23 5.667 CP Morg Stan 12/11/97 5.500 50,000 90 687,500.00 5:654 CP Morg Stan 12/11/97 5.500 50,000 90 687,500.00 5.654 CP Morg Stan .12/11/97 5.500 50,000 90 687,500.00 5.654 CP Morg Stan 12/11/97 5.500 50,000 90 687,500.00 5.654 REDEMPTION Treas Bill 12/11/97 5.185 50,000 353 2,542,090.28 5.538 Treas Bill 12/11/97 5.185 50,000 356 2,563,694.44 5.540 Treas Bill 12/11/97 5.185 50,000 356 2,563,694.44 5.540 Treas Bill 12/11/97 5.185. 50,000 356 2,563,694.44 5.540 Treas Bill 12/11/97 5.185 50,000 356 2,563,694.50 5.540 Treas Bill 12/11/97 5.185 50,000 356 2,563,694.45 5.540 Treas Bill 12/11/97 5.195 50,000 356 2,568,639.00 5.552 PURCHASE CD World 5.500% 12/30/97 .5.520 40,000 CP GECC 12/26/97 5.500 50,000 CP GECC 12/26/97 5.500 50,000 ' CP GECC 12/26/97 5.500 50,000 CP GECC 12/26/97 5.500 50,000 CP GMAC 12/26/97 5.510 50,000 CP Amer Exp 12/26/97 5.510 50,000 CP Amer Exp 12/26/97 5.510 50,000 CP Unocal 12/29/97 5.630 10,000 RRP Treas Bill 12/11/97 5.050 50,000 r 90 (623,398.83) -5.120 Treas Bill 12/11/97 5.050 50,000 90 (623,398.83) -5.120 Treas Bill 12/11/97 5.505 50,000 90 (621,465.63) -5.120 Treas Bill 12/11/97 5.505 50,000 90 (621,465.63) -5.120 Treas Bill 12/11/97 5.505 50,000 90 (621,465.63) -5.120 Treas Bill 12/11/97 5.505 50,000 90 (621,465.63) -5.120 Treas Bill 12/11/97 5.050 50,000 86 -(596,052.62) -5.120 12/12/97 REDEMPTION CP Merrill 12/12/97 5.520 50,000 147 1,127,000.00 5.725 —10— 12/12/97 PURCHASE CD Bayer Lnds 5.760% 02/11 /98 5.740 45,000 CD BN Paris 5.750% 02/11/98 5.730 50,000 CP Unocal 12/29/97 5.650 18,000 CP GMAC 02/10/98 5.750 50,000 CP Morg Stan 03/02/98 5.730 50,000 12/15/97 REDEMPTION FHLB (FR) 4.088% 12/15/97 4.182 25,000 1826 5,972,920.14 4.795 PURCHASE CP GMAC 12/18/97 5.600 50,000 CP GMAC 12/18/97 5.600 50,000 CP GMAC 12/16/97 5.900 50,000 CP GMAC 12/16/97 5.900 50,000 CP GMAC 12/16/97 5.900 50,000 CP GMAC 12/16/97 5.900 50,000 CP GMAC 12/16/97 5.900 50,000 CP FMCC 12/18/97 5.680 50,000 CP FMCC 12/18/97 5.680 50,000 CP GECC 12/16/97 5.950 50,000 CP GECC 12/16/97 5.950 50,000 CP GECC 12/16/97 5.950 50,000 CP GECC 12/16/97 5.950 50,000 12/16/97 REDEMPTION CP GECC 12/16/97 5.950 50,000 1 8,263.89 6.033 CP GECC 12/16/97 5.950 50,000 1 8,263.89 6.033 CP GECC 12/16/97 5.950 50,000 1 8,263.89 6.033 CP GECC 12/16/97 5.950 50,000 1 8,263.89 6.033 CP GMAC 12/16/97 5.900 50,000 1 8,194.44 5.982 CP GMAC 12/16/97 5.900 50,000 1 8,194.44 5.982 CP ' GMAC 12/16/97 5.900 50,000 1 8,194.44 5.982 CP GMAC 12/16/97 5.900 50,000 1 8,194.44 5.982 PURCHASE CP GMAC 12/17/97 5.700 50,000 CP GMAC 12/17/97 5.700 50,000 CD BN Paris 5.790% 02/18/98 5.780 50,000 CD BN Paris 5.790% 02/18/98 5.780 10,000 CP Merrill 01/13/98 5.900 50,000 CP Merrill 01 /13/98 5.900 50,000 CP -Merrill 01 /13/98 5.900 50,000 CP Baxter 03/26/98 5.900 20,000 CP Baxter 03/27/98 5.900 20,000 —11— 12/16/97 PURCHASE CD Nova Scot 5.780% 02/18/98 5.780 50,000 CP Morg Stan 03/27/98 5.730 50,000 CP Morg Stan 03/27/98 5.730 50,000 CP Morg Stan 03/27/98 5.730 50,000 CP Morg Stan 03/27/98 5.730 50,000 CD Stand Chart 5.790% 02/18/96 5.780 50,000 CD Stand Chart 5.790% 02/18/98 5.780 50,000 12/17/97 REDEMPTION CP GMAC 12/17/97 5.700 50,000 1 7,916.67 5.780 CP GMAC 12/17/97 5.700 50,000 1 7,916.67 5.780 PURCHASE CP GECC 03/03/98 5.720 50,000 CP GECC 03/03/98 5.720 50,000 CP GECC 03/03/98 5.720 50,000 BN NationsBk 5.780% 02/26/98 5.780 50,000 BN NationsBk 5.780% 02/26/98 5.780 50,000 CP Textron 12/18/97 5.850 25,000 CP GMAC 12/18/97 5.810 50,000 CP GMAC 12/18/97 5.810 50,000 CP GMAC 12/18/97 5.810 50,000 CP GMAC 12/18/97 5.810 50,000 CP Country 01 /14/98 5.980 21,160 CP JP Morgan 02/10/98 5.750 10,000 CP JP Morgan 02/10/98 5.750 50,000 CP GECC 02/26/98 5.720 50,000 CP GECC 02/26/98 5.720 50,000 CP GECC 05/13/98 5.650 50,000 CP GECC 05/13/98 5.650 50,000 Treas Bill 12/10/98 5.193 50,000 Treas Bill 12/10/98 5.193 50,000 12/18/97 REDEMPTION CP Textron 12/18/97 5.850 25,000 1 4,062.50 5.932 CP GMAC 12/18/97 5.810 50,000 1 8,069.44 5.891 CP GMAC 12/18/97 5.810 50,000 1 8,069.44 5.891 CP GMAC 12/18/97 5.810 50,000 1 8,069.44 5.891 CP GMAC 12/18/97 5.810 50,000 1 8,069.44 5.891 CP FMCC 12/18/97 5.680 50,000 3 23,666.67 5.761 CP FMCC 12/18/97 5.680 50,000 3 23,666.67 5.761 CP GMAC 1-2/18/97 5.600 50,000 3 23,333.33 5.680 CP GMAC 12/18/97 5.600 50,000 3 23,333.33 5.680 —12— 12/18/97 PURCHASE FNMA 5.770% 12/17/98 5.800 50,000 BA Bk of NYC 06/08/98 5.570 11,000 CID GECC 12/19/97 5.700 50,000 CP. GECC 12/19/97 5.700 50,000 CID GECC 12/19/97 5.700 50,000 CID ConAgra 01 /06/98 6.210 20,000 CID SRAC 01/08/98 6.000 50,000 CP Text Fin 01 /30/98 6.170 50,000 CID Lehman 02/26/98 5.800 50,000 CID Lehman 02/26/98 ' 5.800 50,000 CID GECC 05/27/98 5.620 50,000 CID GECC 05/27/98 5.620 50,000 CID GMAC 05/29/98 5.620 35,000 CID GMAC 05/29/98 5.620 50,000 Disc Note FNMA 06/30/98 5.510 50,000 Disc Note FNMA 06/30/98 5.510 50,000 Treas Bill 12/10/98 5.185 50,000 Treas Bill 12/10/98 5.185 50,000 Treas Bill 12/10/98 5.185 50,000 Treas Bill 12/10/98 5.185 50,000 Treas Bill 12/10/98 5.185 50,000 Treas Bill 12/10/98 5.185 50,000 12119/97 REDEMPTION CID GECC 12/19/97 5.700 50,000 1 7,916.67 5.780 CID GECC 12/19/97 5.700 50,000 1 7,916.67 5.780 CID GECC 12/19/97 5.700 50,000 1 7,916.67 5.780 CID Heller 12/19/97 5.900 50,000 9 73,750.00 5.990 CID Heller 12/19/97 5.900 50,000 9 73,750.00 5.990 PURCHASE CD Bayer Lnds 5.760% ' 06/30/98 5.750 50,000 CD Bkrs Trst 5.760% 06/30/98 5.760 50,000 CD Bkrs Trst 5.760% 06/30/98 5.760 50,000 CD Boston 5.820% 06/30/98 5.820 50,000 CD Boston 5.820% 06/30/98 5.820 50,000 CID Heller 01 /09/98 6.250 25,000 CID Heller 01 /09/98 6.250 50,000 CID Lehman 04/01 /98 5.770 50,000 CID Lehman 04/01 /98 5.770 50,000 12122/97 REDEMPTION MTN GMAC 5.700% 12/22/97 6.079 15,450 497 1,274,058.50 6.085 —13— 12/22/97 PURCHASE CD Rabo 5.755% 06/30/98 5.750 50,000 CID FMCC 01/02/98 6.080 50,000 CID Conagra 01/02/98 6.420 50,000 12/23/97 NO REDEMPTIONS PURCHASE CP FMCC 01/02/98 6.120 45,000 CID FMCC 01/02/98 6.120 50,000 CID Lehman 01/02/98 6.400 50,000 CID Lehman 01/02/98 6.400 50,000 CID Lehman 01/02/98 6.400 50,000 CID Lehman 01/02/98 6.400 50,000 CID Baxter 02/11 /98 6.150 35,000 Treas Bill 12/10/98 5.235 50,000 Treas Bill 12/10/98 5235 50,000 12/24/97 NO REDEMPTIONS PURCHASE Treas Bill 12/10/98 5.235 50,000 Treas Bill 12/10/98 5.235 50,000 Treas Bill 12/10/98 5.238 50,000 Treas Bill 12/10/98 5.238 50,000 CD Rabo 5.750% 06/30/98 5.745 50,000 CD Boston 5.780% 06/30/98 5.780 50,000 CD Boston 5.780% 06/30/98 5.780 50,000 CD Bkrs Trst 5.760% 06/30/98 5.750 50,000 CD Bkrs Trst 5.760% 06/30/98 5.750 50,000 CID Hertz 01/02/98 6.400 21,000 CID Amer Exp 01 /07/98 6.150 50,000 CID Amer Exp 01 /07/98 6.150 50,000 CID FMCC 01/08/98 6.150 50,000 CID FMCC 01/08/98 6.150 50,000 CID FMCC 01/08/98 6.150 50,000 CID Country 01 /09/98 6.450 9,805 12/26/97 REDEMPTION CID GECC 12/26/97 5.500 50,000 15 114,583.33 5.589 CP. GECC 12/26/97 5.500 50,000 15 114,583.33 5.589 CID GECC 12/26/97 5.500 50,000 15 114,583.33 5.589 CID GECC 12/26/97 5.500 50,000 15 114,583.33 5.589 CID -GMAC 12/26/97 5.500 50,000 15 114,791.67 5.589 CID Amer Exp 12/26/97 5.510 50,000 15 114,791.67 5.599 CID Amer Exp 12/26/97 5.510 50,000 15 114,791.67 5.599 —14— 12/26/97 PURCHASE CP Assoc 12/29/97 5.450 50,000 CP Assoc 12/29/97 5.450 50,000 CID Assoc 12/29/97 5.450 50,000 Cp Assoc 12/29/97 5.450 50,000 CP FMCC 01 /09/98 6.120 50,000 Cp FMCC 01 /09/98 6.120 50,000 CP GMAC 01/13/98 6.150 50,000 CP GMAC 01/13/98 6.150 50,000 CP GMAC 01/13/98 6.150 50,000 CP GMAC 01/13/98 6.150 50,000 12/29/97 REDEMPTION BA B/A 12/29/97 5.530 5,000 175 134,409.72 5.761 BN B/A 5.720% 12/29/97 5.720 50,000 188 1,493,555.56 5.799 BN B/A 5.720% 12/29/97 5.720 50,000 188 1,493,555.56 5.799 CD Midland 5.560% 12/29/97 5.560 50,000 130 1,003,888.89 5.637 CD Midland 5.560% 12/29/97 5.560 50,000 130 1,003,888.89 5.637 CD Bayer Lnds 5.570% 12/29/97 5.560 50,000 130 1,003,924.42 5.637 CD Bayer Lnds 5.570% 12/29/97 5.560 . 50,000 130 1,003,924.42 5.637 CD UB Calif 5.620% 12/29/97 5.620. 50,000 138 1,077,166.67 5.698 CD U/B Calif 5.620% 12/29/97 5.620 50,000 138 1,077,166.67 5.698 CD Soc Gen 5.610% 12/29/97 5.600 50,000 158 1,228,941.53 5.677 CD Soc Gen 5.610% 12/29/97 5.600 50,000 158 1,228,941.53 5.677 CD Deutsche 5.610% 12/29/97 5.600 15,000 164 382,683.67 5.677 CD Deutsche 5.610% .12129/97 5.600 50,000 164 1,275,612.22 5.677 CD Midland 5.600% 12/29/97 5.600 50,000 164 1,275,555.56 5.677 CD Midland 5.600% 12/29/97 5.600 50,000 1.64 1,275,555.56 5.677 CD Tokyo-Mits 5.840% 12/29/97 5.840 50,000 180 1,460,000.00 5.921 CD Nova Scotia 5.700% 12/29/97 5.700 50,000 185 1,464,583.33 5.779 CD Bayer Ver 5.690% 12/29/97 5.670 50,000 186 1,464,897.05 5.748 CD Bayer Ver 5.690% 12/29/97 5.670 50,000 186 1,464,897.05 5.748 CD Bayer Ver 5.690% 12/29/97 5.670 50,000 186 1,464,897.05 5.748 CD WestDeut 5.680% 12/29/97 5.680 35,000 188 1,038,177.78 5.758 CD WestDeut 5.680% .12/29/97 5.680 50,000 188 1,483,111.11 5.758 CD Bayer Lnds 5.700% 12/29/97 5.680 50,000 196 1,546,385.54 6.758 CD Bayer Lnds 5.700% 12/29/97 5.680 50,000 196 1,546,385.54 5.758 CP Assoc 12/29/97 5.450 50,000 3 22,708.33 5.528 CP Assoc 12/29/97 5.450 50,000 3 22,708.33 5.528 CP Assoc 12/29/97 5.450 50,000 3 22,708.33 5.528 CP Assoc 12/29/97 '5.450 50,000 3 22,708.33 5.528 CP Unocal 12/29/97 5.650 18,000 17 48,025.00 5.743 CP Unocal 12/29/97 5.630 10,000 18 28,150.00 5.724 CP Country 12/29/97 5.600 50,000 24 186,666.67 5.699 CP FMCC 12/29/97 5.490 50,000 159 1,212,375.00 5.704 CP FMCC 12/29/97 5.490 50,000 159 1,212,375.00 5.704 MTN W/F 5.600% 12/29/97 5.600 25,000 549 2,160,135.59 5.744 —15— 12/29/97 PURCHASE CD Soc Gen 5.810% 06/16/98 5.770 5,000 CD Soc Gen 5.810% 06/16/98 5.770 50,000 CD Soc Gen 5.750% 06/30/98 5.740 . 45,000 CD Nova Scotia 5.750% 06/30/98 5.750 50,000 CD Bayer Ver 5.750% 06/30/98 5.740 50,000 CP GMAC 01/02/98 6200 50,000 CP GMAC 01/02/98 6.200 50,000 CP GMAC 01/08/98 6.160 50,000 CP GMAC 01/08/98 ' 6.160 50,000 CP FMCC 01 /09/98 6.120 10,000 CP FMCC 01/09/98 6.120 50,000 Treas Bill 12/10/98 5.243 50,000 Treas Bill 12/10/98 5.243 50,000 Treas Bill 12/10/98 5.243 50,000 Treas Bill 12/10/98 . 5.243 50,000 12/30/97 REDEMPTION BA B/A 12/30/97 5.530 15,000 176 405,533.34 5.762 CD World 5.500% 12/30/97 5.520 40,000 19 116,531.91 5.596 CD World 5.540% 12/30/97 5.560 50,000 20 154,442.89 5.637 CD World 5.650% 12/30/97 5.650 50,000 28 219,722.22 5.728 CD World 5.650% 12/30/97 5.650 50,000 28 219,722.22 5.728 CD World 5.650% 12/30/97 5.650 50,000 28 219,722.22 5.728 CD Midland 5.590% 12/30/97 5.590 50,000 133 1,032,597.22 5.667 CD Midland 5.590% 12/30/97 5.590 50,000 133 1,032,597.22 5.667 CD U/B Calif 5:590% 12/30/97 5.590 50,000 133 1,032,597.22 5.667 CD U/B Calif 5.590% 12/30/97 5.590 50,000 133 1,032,597.22 5.667 CD Cr Agric 5.670% 12/30/97 5.670 100,000 180 2,835,000.00 5.748 PURCHASE SBA (FR) 6.000% 12/25/22 6.000 5,047 CD ABN Amro 6.140% 05/01/98 5.660 5,000 CD ABN Amro 6.140% 05/01 /98 5.600 50,000 CD RB Canada 5.680% 06/30/98 5.680 35,000 CD RB Canada 5.680% 06/30/98 5.680 50,000 CD Soc Gen 5.720% 06/30/98 5.700 50,000 CD Bayer Ver 5.710% 06/30/97 5.690 50,000 CD Bayer Ver 5.710% 06/30/97 5.690 50,000 CP Country 01 /05/98 6.500 15,000 CP Country 01 /05/98 6.500 50,000 CP GMAC 02/09/98 5.640 50,000 CP GMAC 02/09/98 5.640 50,000 Disc Note FNMA 06/30/98 5.500 50,000 Disc Note FNMA 06/30/98 5.500 50,000 Disc Note f=NMA 06/30/98 5.500 50,000 Treas Bill 12/10/98 5.255 50,000 —16— 12/30/97 PURCHASE Treas Bill 12/10/98 5.255 50,000 Treas Bill 12-10-98 5.255 50,000 Treas Bill 12/10/98 5.250 50,000 12/31/97 REDEMPTION BA B/A 12/31/97 5.450 13,000 175 344,409.73 5.676 CD WestDeut 5.650% 12/31/97 5.650 50,000 167 1,310,486.11 5.728 CD WestDeut 5.650% 12/31/97 5.650 50,000 167 1,310,486.11 5.728 Treas Note 5.250% 12/31/97 5.224 50,000 720 5,147,235.57 5.226 Treas . Note 5.250% 12/31/97 5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12/31/97 5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12/31/97 -5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12/31/97 5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12-31-97 5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12/31/97 5.187 50,000 726 5,155,348.55 5.199 Treas Note 5.250% 12/31/97 5.325 50,000 729 5,305,889.42 5.326 Treas Note 5.250% 12131 /97 5.325 50,000 729 5,305,889.42 5.326 SALE Si/ CD Stnrd Ch 5.560% 12/31/97 5.550 500,000 93 716,893.26 5.627 PURCHASE CD Bkrs Trst 5.700% 06/30/98 5.690 50,000 CD Bkrs Trst 5.700% 06/30/98 5.690 50,000 CD ANZ 5.700% 06/30/98 5.690 50,000 CD ANZ 5.700% 06/30/98 5.690 50,000 Treas Bill 12/10/98 '5.255 50,000 RRP . Treas Note 5.250% 12/31/97 5.100 50,000 93 (667,287.40) -5.170 PURCHASE BA Montreal 03/09/98 5.510 15,000 BA Montreal 03/09/98 5.510 15,000 BA Montreal 03/23/98 5.510 10,300 CP FMCC 03/02/98 5.510 50,000 CID FMCC 03/02/98 5.510 50,000 CP U/B Calif 03/06/98 5.510 50,000 CID Conagra 03/31 /98 5.650 20,000 CID Conagra 03/31 /98 5.650 22,000 CID FMCC 06/30/98 5.450 50,000 CID FMCC 06/30/98 5.450 50,000 FFCB 5.650% 01 /04/99 5.575 18,305 FFCB 5.650% 01 /04/99 5.575 50,000 —17— 12/31/97 PURCHASE r1 Treas Note 8.250% 07/15/98 5.450 41,000 Treas Note 6.000% 09/30/98 5.450 14,000 Treas Note 5.625% 11 /30/98 5.450 12,185 Treas Note 5.000% 01 /31 /99 5.450 45,000 Treas Note 8.875% 02/15/99 5.450 18,400 Treas Note 5.500% 12/31 /00 5.450 18,000 —18— a/ The abbreviations indicate the type of security purchased or sold; i.e., (U.S.) Bills, Bonds, Notes, Debentures, Discount Notes, and Participation Certificates: Federal National Mortgage Association (FNMA), Farmers Home Administration Notes (FHA), Student Loan Marketing Association (SLMA), Small Business Association (SBA), Negotiable Certificates of Deposit (CD), Negotiable Certificates of Deposit Floating Rate (CD FR), Export Import Notes (E)MA), Bankers Acceptances (BA), Commercial Paper (CP), Government National Mortgage Association (GNMA), Federal Home Loan Bank Notes (FMB), Federal Land Bank Bonds (FLB), Federal Home Loan . Mortgage Corporation Obligation (FSLMC PC) & (FHLMC GMC), Federal Farm Credit Bank Bonds (FFCB), Federal Farm Credit Discount Notes (FFC), Corporate Securities (CB), U.S. Ship Financing Bonds (TITLE XI'S), International Bank of Redevelopment (IBRD), Tennessee Valley Authority (TVA) Medium Term Notes 0TTN). b/ Purchase or sale yield based on 360 day calculation for discount obligations and Repurchase Agreements. c/ Repurchase Agreement. d/ Par amount of securites purchased, sold, or redeemed. e/ Securities were purchased and sold as of the same date. f/ Repurchase Agreement against Reverse Repurchase Agreement. g/ Outright purchase against Reverse Repurchase Agreement. h/ Security "SWAP" transactions. i/ Buy back agreement. RRS Reverse Repurchase Agreement. RRP Termination of Reverse Repurchase Agreement. —19— NAME ALHAMBRA East West Bank East West Bank East West Bank East West Bank BEVERLY HILLS City National Bank City National Bank City National Bank City National Bank CHICO Tri Counties Bank Tri Counties Bank North State National Bank North State National Bank North State National Bank FRESNO Kings River State Bank GL ENDA E Glendale Federal Bank Glendale Federal Bank Glendale Federal Bank INGLEWOOD Imperial Bank Imperial Bank Imperial Bank Imperial Bank Imperial Bank Imperial Bank Imperial Bank Imperial Bank LA MIRADA Southern California Bank Southern California Bank 10/16/97 5.150 5,000,000.00 01 /12/98 10/14/97 5.160 10,000,000.00 01/12/98 11/10/97 5.340 35,000,000.00 02/01/98 12/18/97 5.240 12,000,000.00 03/19/98 07/29/97 5.380 - 10,000,000.00 - 01 /27/98 08/19/97 5.370 20,000,000.00 02/18/98 12/18/97 5.230 20,000,000.00 03/19/98 11/04/97 5.390 10,000,000.00 05/05/98 06/26/97 - 5.310 15,000,000.00 01 /02/98 10/21 /97 5.100 10,000,000.00 01 /21 /98 08/26/97 5.350 1,000,000.00 02/25/98 09/11 /97 5.370 500,000.00 03/11 /98 10/06/97 5.290 2,000,000.00 04/07/98 10/15/97 5.130 1,000,000.00 01 /15/98 10/09/97 5.110 5,000,000.00 01 /08/98 12/29/97 5.360 3,000,000.00 03/31 /98 10/20/97 5.340 100,000,000.00 04/17/98 10/16/97 5.170 25,000,000 00 01 /15/98 10/29/97 5.160 5,000,000.00 01 /29198 11 /03/97 5.250 10,000,000.00 02/03/98 11 /06/97 5.250 20,000,000.00 02/05/98 11 /13/97 5.390 20,000,000.00 02/11 /98 12/10/97 5.340 25,000,000.00 03/11 /98 12/18/97 5.260 11,000,000.00 03/19/98 12/31 /97 5.430 36,000,000.00 03/31 /98 10/08/97 5.070 10/16/97 5.130 5,000,000.00 01 /08/98 5,000,000.00 01 /15/98 —20— NAME LOS ANGELES Preferred Bank DEPOSIT DATE 10/15/97 YIELD 5.130 PAR AMOUNT (S) MATURITY 3,000,000.00 DATE 01/15/98 Preferrred Bank 11/20/97 5.290 4,000,000.00 02/18/98 Preferred Bank 11/25/97 5.310 2,000,000.00 02/24/98 Preferred Bank 12/16/97 5.220 ' 5,000,000.00 03/17/98 Preferred Bank 12/18/97 5.220 4,000,000.00 03/19/98 Preferred Bank 09=97 5.310 9,000,000.00 03/24/98 General Bank 12/04/97 5.300 10,000,000.00 03/30/98 General Bank 1'2/19/97 5.250 15,000,000.00 03/31/98 ' Preferred Bank 12/31 /97 5.410 3,000,000.00 04/01 /98 Community Bank 12/19/97 5.430 10,000,000.00 06/17/98 Community Bank 12/23/97 5.510 5,000,000.00 06/22/98 General Bank 12/01 /97 5.480 28,000,000.00 11 /06/98 POMONA Pomona First Fed Bk & Trst 11/25/97 5.550 8,000,000.00 05/27/98 PETALUMA Bank of Petaluma 08/12/97 5.460 1,000,000.00 02/11/98 SACRAMENTO Sanwa Bank of California 07/29/97 5.400 5,000,000.00 01/27/98 Union Bank of California 11 /05/97 5.260 100,000,000.00 02/04/98 Union Bank of California 11/19/97 5.310 50,000,000.00 02/17/98 Sanwa Bank of California 08/19/97 5.450 50,000,000.00 02/18/98 River City Bank 11/21/97 5.310 5,000,000.00 02/19/98 Sanwa Bank of California 08/26/97 5.350 10,000,000.00 02/25/98 Union Bank of California 12/31/97 5.410 100,0001000.00 03/31/98 Sanwa Bank of California 11/05/97 5.390 7,000,000.00 05/06/98 SAN DIEGO Bank of Commerce San Diego 12/18/97 5.230 14,000,000.00 03/19/98 San Diego First Bank 12/03/97 5.450 1,500,000.00 06/02/98 San Diego First Bank SAN FRANCISCO 12/22/97 5.450 1,500,000.00 06/23/98 Bank of Canton California 10/21/97 5.050 5,000,000.00 01/21/98 Bank of Canton California 08/07/97 5.440 5,000,000.00 02/04/98 Bank of Canton California 08/13/97 5.480 5,000,000.00 02/11/98 TransPacific National Bank 09/16/97 5.650 800,000.00 03/17/98 Bank of Canton California 12/04/97 5.420 5,000,000.00 06/04/98 Bank of Canton California 12/09/97 5.440 5,000,000.00 06/09/98 Bank of Canton California 12/01/97 5.500 5,000,000.00 12/01/98 Bank of Canton California 12/15/97 5.450 5,000,000.00 12/15/98 -21- SAN LEANDRO Bay Bank of Commerce 10/07/97 5.040 2,000,000.00 01/07/98 Bay Bank of Commerce SAN LUIS OBISPO 10/14/97 5.150 2,000,000.00 01/12/98 First Bank of San Luis Obispo 10/07/97 5.130 1,000,000.00 01/07/98 First Bank of San Luis Obispo 11/06/97 5.280 3,600,000.00 02/04/98 First Bank of San Luis Obispo 11/13/97 5.310 . 2,000,000.00 02/11/98. First Bank of San Luis Obispo 11/25/97 5.330 2,500,000.00 02/24/98 First Bank of San Luis Obispo SAN RAFAEL 12/11/97 5.240 1,000,000.00 03/12/98 West America Bank 10/02/97 5.060 25,000,000.00 01 /22198 West America Bank 10/29/97 5.130 25,000,000.00 01/29/98 SANTA ANA Grand National Bank 12/09/97 5.410 1,500,000.00 03/10/98 Grand National Bank 12/10/97 5.310 1,500,000.00 03/11/98 Grand National Bank 12/31/97 5.480 95,000.00 06/30/98 STANISLAUS North Valley Bank TORRANCE 09/22/97 5.300 3,000,000.00 03/24/98 China Trust Bank (U.S.A.) 12/11/97 5.270 10,000,000.00 03/11/98 China Trust Bank (U.S.A.) TUSTIN 12/31/97 5.410 5,000,000.00 03/31/98 SunWest Bank VACOVII L E 12/31/97 5.400 , 500,000.00 03/31/98 Continental Pacific Bank VICTORVILLE 12/03/97 5.280 1,000,000.00 03/04/98 Citizens Business Bank . 08/12/97 5.470 10,000,000.00 01/09/98 Citizens Business Bank 10/21/97 5.110 5,000,000.00 01/22/98 Citizens Business Bank 08/12/97 5.490 10,000,000.00 02/11/98 Citizens Business Bank 10/21/97 5.190 5,000,000.00 02/19/98 Citizens Business Bank 09/11/97 5.400 10,000,000.00 03/11/98 Citizens Business Bank' 12/10/97 5.590 10,000,000.00 06/09/98 TOTAL TIME DEPOSITS AS OF DECEMBER 31,1997 $190729,795,000.00 —22— DEMAND BANK DEPOSITS (000 omitted) DAILY BALANCES WARRANTS DECEMBER PER BANKS OUTSTANDING 1. $6699531 $991,232 2. 266,117 9464168 3 4289846 872496 4. 2839797 1466,071 5. 1469,896 1,140,243 6. 146,896 1,1409243 7. 1469896 191409243 8. 1959011 9919138 9. 99,780 8089403 10. 249,600 6879253 11. 265429 7689,668 12. 177,931 7509534 13. 1779,940 750,534 14. 177,940 7509534 15. 4269105 608,042 16. 6969925 5419,685 17. 369,688 545,567 18. 174420 5459567 19. 143,480 4601,772 20. 1439480 4609772 21. 143,480 4609772 22. 303,806 3509799 23. 3889,638 256,988 24. 3969072 82,971 25. 3969072 82,971 26. 7159,454 275,945 27 7159,454 275,945 28. 7159,454 275,945 29. 7239813 564,161 30. 1989,156 5149,649 31. 598,226 9171,072 a/ AVERAGE DOLLAR DAYS $3449524 a/ The prescribed bank balance for December was $310,831,637.00. This consisted of $156,664,777.00 in compensating balances for services, $167,843,037.00 uncollected funds and a deduction of $13,676,177.00 for August delayed deposit credit. -23 DESIGNATION BY POOLED MONEY INVESTMENT BOARD OF TREASURY POOLED MONEY INVESTMENTS AND DEPOSITS No. 1582 In accordance with sections 16480 through 16480.8 of the Government Code, the Pooled Money Investment Board, at its meeting on December 17, 1997, has determined and designated the amount of money available for deposit and investment under said sections. In accordance with sections 16480.1 and 16480.2 of the Government Code, it is the intent that the money available for deposit or investment be deposited in bank accounts and savings and loan associations or invested in securities in such a manner so as to realize the maximum return consistent with safe and prudent treasury management, and the Board does hereby designate the amount of money available for deposit in bank accounts, savings and loan associ- ations, and for investment in securities and the type of such deposits and investments as follows: 1. In accordance with law, for deposit in demand bank accounts as Compensating Balance for Services $145,818,000 The active noninterest-bearing bank accounts designation constitutes a calendar -month average balance. For purposes, of computing the compensating balances, the Treasurer shall exclude from the daily balances any amounts contained therein as a result of nondelivery of securities purchased for "cash" for the Pooled Money Investment Account and shall adjust for any deposits not credited by the bank as of the date of deposit The balances in such accounts may fall below the above amount provided that the balances computed by dividing the sum of daily balances of that calendar month by the number of days in the calendar month reasonably approximates that amount The balances' may exceed this amount during heavy collection periods or in anticipation of large impending warrant presentations to the Treasury, but the balances are to be maintained in such a manner as to realize the maximum return consistent with safe and prudent treasury management 2. In accordance with law, for investment in securities authorized by section 16430, Government Code, or in term interest - bearing deposits in banks and savings and loan associations as follows: From (1) 12/15/97 (2) 12/22/97 (3) 12/29/97 (4) 01 /05/98 (5) 01 /12/98 (6) 01 /19/98 (7) 01 /26/98 (8) 02/02/98 (9) 02/09/98 (10) 02/16/98 To 12/19/97 12/26/97 01/02/98 01/09/98 01/16/98 01 /23/98 01 /30/98 02/06/98 02/13/98 02/20/98 Transactions 1,909,500,000 2,483,800,000 (901,700,000) 975,400,000 937,900,000 567,100,000 (438,700,000) 1,054,600,000 (269,300,000) 1,001,500,000 Time Deposits in various Financial Institutions In Securities (sections 16503a (section 16430r and 16602)' $ 25,629,205,000 $ 1,053,295,000 $ 28,113,005,000 $ 1,053,295,000 $ 27,211,305,000 $ 1,0539295,000 $ 28,186,705,000 $ 1,053,295,000 $ 29,124,605,000 $ 1,053,295,000 $ 29,691,705,000 $ 1,053,295,000 $ 29,253,005,000 $ 1,053,295,000 $ 30,307,605,000 $ 1,053,295,000 $ 30,038,305,000 $ 1,053,295,000 $ 31,039,805,000 $ 1,053,295,000 Estimated Total $ 26,682,500,000 $ 29,166,300,000 $ 28,264,600,000 $ 29,240,000,000 $ 30,177,900,000 $ 30,745,000,000 $ 30,306,300,000 $ 31,360,900,000. $ 31,091,600,000 $ 32,093,100,000 From any of the amounts specifically designated above, not more than 30 percent in the aggregate may be invested in prime commercial paper under section 16430(e), Government Code. Additional amounts available in treasury trust account and in the Treasury from time to time, in excess of the amounts and for the same types of investments as specifically designated above. Provided, that the availability of the amounts shown under paragraph 2 is subject to reduction in the amount by which the bank accounts under paragraph 1 would otherwise be reduced below the calendar month average balance of $145,818,000. Dated: December 17, 1997 'Government Code