2002 03 13 IAB Minutes INVESTMENT ADVISORY BOARD
Meeting
March 13, 2002
I CALL TO ORDER
Regular meeting of the La Quinta Investment Advisory Board was called to order at the
hour of 5:30 P.M. by Chairman Mahfoud followed by the Pledge of Allegiance.
PRESENT: Board Members Osborne, Moulin, Olander, Lewis, and
Chairman Mahfoud
ABSENT: Board Member Felice
OTHERS PRESENT: John Falconer, Finance Director and Vianka Orrantia,
Secretary
II PUBLIC COMMENT - None
III CONFIRMATION OF AGENDA
In response to Board Member Moulin's request, Mr. Falconer handed out a sheet
with historical interest rate information.
Mr. Falconer also handed out to the Board a revised Page 1 of the Treasurer's
Report. An extra paragraph was added to the report, the City did receive
common stock from the City's health carrier, Principal Financial. Mr. Falconer
stated that he believed this should be added to this report after the agenda had
been mailed.
IV CONSENT CALENDAR
1. Approval of Minutes of Meeting on February 13, 2002 for the Investment
Advisory Board.
In response to Board Member Moulin, Chairman Mahfoud stated that on page
3 of the meeting minutes, third paragraph, that he stated that the future market
was showing a 100 basis point increase 6 months from now. Mr. Falconer
Investment Advisory Board March 13, 2002
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stated that this would be reflected in the minutes.
MOTION - It was moved by Board Members Moulin/Olander to approve the
Minutes of February 13, 2002.
Motion carried unanimously.
V. BUSINESS SESSION
A. Transmittal of Treasury Report for January 2002.
Board Member Moulin suggested to Mr. Falconer changing the
Treasurer's report to reflect the historical comparative information that
had been handed out earlier. The information reflects a dramatic change
in a two-year comparative, from a 220-day average maturity down to a
27-day.
Board Member Moulin asked if Mr. Falconer omitted his cover page due
to the Principal Financial Group stock? Mr. Falconer stated that the cover
page change was made to report that he was in the process of liquidating
and selling the stock to get the proceeds; Mellon Financial Group is their
investment company and Mr. Falconer has been in touch with them to
sell the stock.
Board Member Moulin asked who receives the proxy statements from
Principal Financial on the demutualization? Mr. Falconer replied that he
was not aware that the City received any type of statement. Mr.
Falconer stated that he received a letter from the City Manager's office
that the City had received the shares as part of a conversion from a
private company to a publicly traded company. The company has been
the City's health care provider and the City has been paying monthly
health care premiums for health insurance. Board Member Moulin asked
if the proceeds were going to be applied towards a reduction in group
insurance or will it be considered income. Mr. Falconer advised the Board
that is the reason for adding the paragraph to the Treasurer's report and
that the stock would be sold by the end of the year. Board Member
Osborne suggested adding it to the City's revenue. Mr. Falconer also
advised the Board that the City's basis is basically zero, so technically it
would be considered a gain on a sale of an investment.
Investment Advisory Board March 13, 2002
Minutes
MOTION - It was moved by Board Members Lewis/Olander to review,
receive and file the Treasurer's Reports for January 2002. Motion carried
unanimously.
V. BUSINESS SESSION
B. Consideration of Fiscal Year 2002/03 Investment Policy
Chairman Mahfoud suggested that the Board begin its discussion as to
whether or not to extend from a two-year maturity. Mr. Falconer
advised the Board that the State allows up to five years, and the City has
an option to go beyond five years, with Council approval. Chairman
Mahfoud suggested that the five-year term should be the "ceiling"
amount and suggested the Board discuss the advantages and
disadvantages of extending from a two- year term to five years.
Chairman Mahfoud also advised that the Board's goal is to preserve
principal, not to manage a portfolio, not to look for total return, and not
be too concerned with interest risk. The Board's goal is to hold an
investment to maturity. Mr. Falconer concurred with Chairman
Mahfoud's goals as outlined.
Board Member Moulin advised the Board that he had an earlier
conversation with Mr. Falconer, because Board Member Moulin was
interested in what the $10 million was made up of. Board Member
Moulin suggested a matching of the due date of City liabilities with the
maturity of its investments. Board Member Moulin continued that as long
as the investment periods of maturing securities did not exceed the due
date of matching liability, than the City preserves the ability to hold until
maturity and thereby eliminates the risk of selling securities before
maturity. Board Member Moulin further stated that the Board needs to
come up with a dollar amount they are comfortable with to invest up to
five years. Board Member Moulin also advised that last year's policy
included some dollar limitations (GSE's) as opposed to percentage
limitations. Board Member Moulin stated that at this time the Treasurer's
Report reflected $112 million in the portfolio and $5 million becomes
small by comparison of the view we were using when the Board
established this as a criteria. In response to Board Member Moulin's
question if it would be easier to use percentages than fixed dollar
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amounts, Mr. Falconer stated that the $10 million was discussed with
the City Manager, and was based on a five-year cash flow forecast that
is updated every month. Mr. Falconer continued that currently the $10
million would represent money that does not have a matching liability,
the $10 million represented equity or fund balances with no designations
or reserves and could be invested beyond the five year forecast. Mr.
Falconer advised the Board that with the current Iow interest rate
environment and with the City's buy and hold strategy, he would be
uncomfortable investing funds up for five years. Board Member Osborne
advised the Board that if the Board extends to five years, that it does not
mean staff has to invest the full five years, rather they would have the
flexibility to do so. Board Member Osborne advised that he is comfortable
with the idea at extending the maximum to a five-year term in
accordance with the State rules and limiting it to $10 million versus a
percentage. Board Member Osborne believes that if a percentage were
used staff may have to sell an investment early if the portfolio changed
and that a dollar limitation would seem to be safer.
Board Member Moulin advised the Board that he reviewed some of the
other policies of other cities that were somewhat comparable and has
reviewed the approach they use. Board Member Moulin stated that our
two-year limitation was not as conservative as other cities. Board
Member Moulin continued that the other cities might require that 50% of
the portfolio would be due within six months, 75% would be due within
a year, 85% would be due in three years, 95% would be due within four
years and 100% would due in 5 years. Board Member Moulin stated that
our City does not have a policy that states that any dollar amount is due
at a particular time, on a short-term basis. Board Member Moulin stated
that he felt that for this particular meeting the Board might agree on
some concepts to follow and have Mr. Falconer put together something
the Board might consider for their review for the next meeting.
Chairman Mahfoud suggested that the Board give their input as to what
the advantages and disadvantages were for extending to a five-year term.
Mr. Falconer advised that in the past, consensus was taken on each item
discussed with the final vote taken on the policy as a whole.
Chairman Mahfoud reviewed with the Board that based upon the items
discussed extending the maturity would (1) provide more flexibility; the
Treasurer would have the option of more pricing levels; and (2) possibly
provide a higher yield. Board Member Lewis advised the Board that the
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third benefit would be less work for the City Staff, in that once the funds
were invested in longer term investments there would be fewer rollovers
and less costs, due to fewer transactions. Board Member Olander
advised the Board that consideration is needed as to what type of
investments and their quality if the Board is looking at going from two to
five years. Board Member Olander also advised that Board he would feel
more comfortable with Government backed issues. Chairman Mahfoud
asked the Board if they should invest in Medium Term Notes and Agency
paper beyond the two-year term. Board Member Lewis advised the Board
that the disadvantage of investing longer would be the interest rate risk
involved in a rising interest rate environment, which could end up in an
under-performing asset. Board Member Moulin advised the Board that it
does become more work, but in the long-term if the portfolio is laddered
then the work is eliminated. Board Member Lewis reminded the Board
that they do not want to be chasing interest rates. Board Member Lewis
suggested that if there is a pool of money available with no immediate
short needs, why spend the time and effort in reinvesting this money
monthly when it could be invested into something yielding more. Board
Member Lewis stated that staff has the flexibility to get out of an
investment early if it is needed, and he would rather not weaken this
particular point in the policy. Mr. Falconer advised the Board that he
would prefer not to be placed into a position as the Finance
Director/Treasurer that requires constant monitoring of the portfolio to
stay within the percentages set forth in portfolio because of the other
duties he is required to perform.
Board Member Osborne advised the Board that the average earnings have
gone down four percentage points in a twelve-month period. Board
Member Osborne continued that based upon the current two-year
maximum maturity, a large amount of funds had been placed in one/two
year investments to take advantage of the 6 ~/2 % rates have now
matured. Board Member Osborne stated that an advantage of investing
longer would be less susceptibility to interest rate fluctuations with the
down-side being that we would be investing in "something" for five
years. Board Member Osborne stated that if the decision is made to
invest in longer maturing Treasuries or GSE's it would hold the safety
factor down. Board Member Osborne also advised that based upon his
previous comments he doesn't see any other down side in this matter
other than the issue of interest rate risk. Chairman Mahfoud asked Mr.
Falconer that if extending maturities an additional three years, would Mr.
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Falconer only invest excess monies or would he match liabilities to
maturities? Mr. Falconer replied that he had not thought about the
matching maturities question. Board Member Lewis suggested that if the
Board identified $10 million in reserves that could be invested for a longer
maturity, the Board should consider what type of formula staff used, or
where staff came up with $10 million or some sort of duration of money,
so the City can continue to keep the majority of its money two years or
shorter, due to the way that cash flow works. Board Member Osborne
stated that in dealing with the issue of liquidity, if a five-year cash flow
projection is currently being done now, this could possibly be the basis
for the formula. Board Member Osborne suggested that the Board could
review this once a year, whether it be $10 million or whatever number
and see where the City is. Mr. Falconer reviewed with the Board how
the five-year cash flow projection is currently done and stated that it is
a compilation of various sources of information, such as Economic
Development Plan, the five-year Capital Improvement Plan, the five year
Resource Allocation Plan, (RAP) which projects out the number of
positions and projects inflation factors for services and wages, and a
uses a number of assumptions. Mr. Falconer continued that the analysis
covers every fund in the City and is about a fifty page document which
is updated every month and also contains a great deal of confidential
information. In response to Board Member Lewis question as to how
accurate his forecasting has been, Mr. Falconer replied that the only
forecasting for investments that is done is the six-month forecasting for
the Treasurer's Report. Mr. Falconer continued that the Treasurer is
required to make a statement that the City has at least six months
liquidity on hand and that this information is documented on a spread
sheet. Mr. Falconer stated that if a comparison is needed, than he would
refer to this report and look at what we were going to have in six months
and what we actually did have in that six month occurrence. Mr.
Falconer also advised the Board that another other long- term forecasting
report that has been produced is the thirty-year forecast for the
Redevelopment Agency which is primarily used for the City's property tax
increment projections.
Board Member Moulin advised that the City has over budgeted in
expenditures, on a cash flow basis , for the last six months due tothe
lack of billing from the County for police services. Chairman Mahfoud
felt that the Board was getting a bit off track. Board Member Lewis felt
that the Board was not, due to the extension of the maturity beyond the
Investment Advisory Board March 13, 2002
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two years involving the liquidity issue. Mr. Falconer advised the Board
of a potential problem of using matching maturity funds and used an
example of the Council wanting to accelerate a project in the 5 year CIP
which would require an earlier than anticipated appropriation, and require
that an investment would be sold prior to maturity. Mr. Falconer stated
that based on the current five-year forecast, the City currently has the
$10 million in unallocated reserves. Chairman Mahfoud suggested that
they should incorporate into the policy that any monies with matching
liabilities should not be invested. In response to Board Member Lewis as
to how the Board determines what is excess, Mr. Falconer replied that
he would consider excess funds to be those fund balances that are
undesignated by the Council. Mr. Falconer continued that these fund
balances are not restricted, reserved or designated by the Council and
there is no intent to spend the funds for any particular reason. Mr.
Falconer also stated that anything between two and five years would be
undesignated fund balances that he would believe should be invested.
Board Member Moulin stated that in his review of the balance sheet there
is significant long-term debt, particularly bonds payable of $72 million,
which would have to be paid off at some point with revenue from various
sources and approximately $11 million due to the County of Riverside.
Mr. Falconer advised the Board that the $11 million would be paid over
a ten-year period. Board Member Moulin advised that taking into
consideration these large amounts owed, he suggested that $10 million
could be invested no more than four years, not more than five years,
working our way back, $20 million invested two to three years. In
response to Board Member Lewis, Mr. Falconer replied that the amount
of excess cash is determined monthly when he updates the cash flow
report. Mr. Falconer stated that the cash flow report is updated based on
the appropriations for new capital projects, the mid-year revenue and
expenditures that are revised every six months for the current year.
Board Member Lewis asked that at this point $10 million has been
identified today, do we want to put in the policy a $10 million range
beyond two years, when tomorrow it could be reduced to $5 million?
Board Member Osborne stated that he recalled when the Board was
considering going out two years, the City had a fund balance of roughly
$36 million and there was discussion of taking $2 to $3 million which
could be extended two years. Board Member Osborne continued that
the Board was still looking at a little less than 10% of the overall all
funds, which has been pretty consistent. Board Member Osborne
suggested that in the policy, it could read that if the Board has $10
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Investment Advisory Board March 13, 2002
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million it could go more than two years, not more than five years, which
would stay within that realm and gives the Board room. Board Member
Osborne compared the $10 million under discussion to the $110 million
portfolio and noted that it is still less than 10%.
Board Member Moulin asked the Board how they felt about having a
limitation on maturities for cash available for six months to a year,
instead of two years. Although the two year range is very flexible range,
we currently do not put much in the two .year range. Board Member
Moulin also asked the Board if they should put a handle on the short-term
investments? Board Member Lewis suggested that the Board place a
five-year maximum with a maximum average maturity for the overall
portfolio. Board Member Lewis suggested that this approach would
balance the longer term and short-term investments. Board Member
Osborne advised the Board, to get to that point, as an example, 50%
cannot be more than 6 months and the remaining would be a certain time
duration, the Board would have to decide how much would be decided
for what duration. Board Member Lewis asked if the Board needed to be
that detailed, or could the Boar~l state that the average maturity portfolio
couldn't be over 187 days (as an example) or something along this range.
Mr. Falconer reminded the Board that this type of arrangement was setup
with LAIF. Board Member Osborne asked if would be possible based on
Mr. Falconer's cash flow analysis and liquidity needs, so much would
have to stay in this realm and so much in that realm, and ladder it from
zero days to five years. Mr. Falconer replied that staff would be able to
do what ever cash flow analysis is needed. Mr. Falconer stated, as an
example, we currently have a $100 million portfolio, and 940 million may
be needed in bond proceeds in the next four months, so the portfolio
would go down to $60 million. Board Member Moulin asked what Mr.
Falconer wanted to do? Mr. Falconer replied that the City resources have
changed and that the City is in a better financial footing and there is the
flexibility to increase to five years. Mr. Falconer stated that as a practical
matter he would not purchase any investment for that length of time for
under 5% and used the historical 20 year data provided by LAIF as an
example of rates. Board Member Moulin stated that he believed that Mr.
Falconer wanted to keep the policy as is and carve out the $10 million.
Mr. Falconer stated that this was correct and the maturities would be
staggered. Chairman Mahfoud suggested moving on to the next item.
Investment Advisory Board March 13, 2002
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Board Member Moulin felt that the Board should focus on the liquidity
policy and as to whether or not the policy is adequate. He also
suggested that the Board give it some thought and come back with some
recommendations. Board Member Moulin stated that he did not want to
see the Board come up short and to make sure the policy clearly lays this
out. Mr. Falconer shared that he is hesitate to use a percentage rate for
long term investment limitations. Mr. Falconer continued that if we used
a 10% rate today, 10% of $100 million is $10 million; however, four
months from now if the $40 million from the bond proceeds are spent,
then technically 10% of $60 million would be $6 million. Mr. Falconer
advised the Board that if he had invested $10 million in longer-term
investments in a technical sense he would be in violation of the policy
and have to sell $4 million before maturity.
Board Member Osborne asked for clarification of Medium Term Notes.
Board Member Lewis replied it was a matter of maturity and Mr. Falconer
stated also that it was a Triple A rating of Corporate Notes. Chairman
Mahfoud stated that he felt reluctant in investing in Corporate Bonds.
Board Member Lewis also stated that he would be disinclined to add
Corporate Notes to the list of permitted investments. Mr. Falconer
advised the Board that when investing public funds there is a higher
guideline to follow. Mr. Falconer wanted to clarify that, in the previous
discussions with the Board on the issue of investing in Medium Term
Notes, he would limit investments in this area to GE Capital where he
keeps rolling over GE Commercial Paper from month to month. Mr.
Falconer stated there may be an opportunity to extend the maturity of GE
Capital Medium term Notes to two years and increase the yield. Mr.
Falconer advised the Board that in the Medium Term Note discussions he
would rather deal with actual numbers versus percentages of the
portfolio.
The Board decided to continue to discuss Medium Term Notes and
Commercial Notes at the next meeting.
Board Member Moulin suggested that with the current commercial paper,
that the dollar amount could be raised somewhat. Board Member Moulin
asked Mr. Falconer to fine-tune the limits and to come back to the Board
with his suggestions.
Investment Advisory Board March 13, 2002
Minutes
Motion - It was moved by Board Member Moulin/Lewis to continue
discussion of the policy to the next scheduled meeting.
C.California Municipal Treasurer's Conference - Monterey, CA
April 29 - May 3, 2002
Chairman Mahfoud volunteered to attend the conference. Mr. Falconer
advised that if there was one other member interested, to notify Staff
within one week so that travel arrangements could be made.
Motion - It was moved by Board Member Lewis/Osborne, to notify Staff,
on a first come, first serve basis within one week to finalize travel to
conference. Motion carried unanimously.
D. Selection of two Board Members to serve on Audit Request Proposal
Committee (RFP)
Mr. Falconer advised the Board that this particular item was taken to
Council on March 5th and that typically two Council Members and Staff
serve on the selection committee. The Council suggested, because of
the specialized nature of this item, two Investment Advisory Board
members should serve in place of two Council members. Mr. Falconer
advised that during the Council discussion the fact was made that the
Investment Advisory Board has two CPA's serving who may want to
serve on the Audit Selection committee. Due to the timeline these two
Board Members need to be selected at this meeting so that some interim
work can be done prior to the end of the Fiscal year.
Motion - Board Member Olander/Lewis suggested that Board Member
Osborne and Moulin serve on the selection committee. Motion carried
unanimously.
VI CORRESPONDENCE AND WRITTEN MATERIAL
A. Month End Cash Report - February 2002
Noted and Filed
B. LAIF Pooled Money Investment Annual Report, November and December
Pooled Money Report
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Investment Advisory Board March 13, 2002
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In response to Chairman Mahfoud, Mr. Falconer replied that the LAIF
answer book, which is passed out from time to time, has the investment
criteria for medium term notes, and that the annual report before us
refers more to historical information.
Noted and Filed
VII BOARD MEMBER ITEMS
VIII ADJOURNMENT
MOTION -It was moved by Board Members Moulin/Lewis to adjourn the meeting at
7:03 p.m. Motion carried unanimously.
S ubrmitte'd""b-~y
Vianka Orrantia
Secretary
INVESTMENT ADVISORY BOARD Business Session: A
Meeting Date: April 10, 2002
ITEM TITLE:
Transmittal of Treasury Report
for February 28, 2002
BACKGROUND:
Attached please find the Treasury Report February 28, 2002
RECOMMENDATION:
Review, Receive and File the Treasury Report for February 28, 2002
on~;r, Finance Director