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2003 04 09 IABP.O. Box 1504 78-495 CALLE TAMPICO (760) 7 7 7 - 7 0 0 0 LA QUINTA CALIFORNIA 92253 FAX (760) 777-7101 AGENDA INVESTMENT ADVISORY BOARD Study Session Room 78-495 Calle Tampico- La Quinta, CA 92253 April 9, 2003 - 5:30 P.M. Board Member Felice(Video Conference Location) Cisco Systems 170 West Tasman Dr., Bldg. 17, San Jose, California, 95134 I CALL TO ORDER a. Pledge of Allegiance b. Roll Call 11 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 March 12, 2003, for the Investment Advisory Board. V BUSINESS SESSION A. Transmittal of Treasury Report for February 2003 B. Consideration of Fiscal Year 2003/04 Investment Policies VI CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report and other selected Financial Data - March 2003 B. Pooled Money Investment Board Reports — January 2003 VII BOARD MEMBER ITEMS Vill ADJOURNMENT INVESTMENT ADVISORY BOARD Business Session: A Meeting Date: April 9, 2003 ITEM TITLE: Transmittal of Treasury Report for February 28, 2003 BACKGROUND: Attached please find the Treasury Report February 28, 2003 RECOMMENDATION: Review, Receive and File the Treasury Report for February 28, 2003 n M. Falconfir, Finance Director T0 0 (U jht 4 XP Qumr4 MEMORANDUM TO: La Quinta City Council FROM: John M. Falconer, Finance Director/Treasurer SUBJECT: Treasurer's Report for February 28, 2003 DATE: March 31, 2003 Attached is the Treasurer's Report for the month ending February 28, 2003. The report is submitted to the City Council each month after a reconciliation of accounts is accomplished by the Finance Department. The following table summarizes the changes in investment types for the month: Investment Beginning Purchased Notes Sold/Matured Other Ending Change Cash $13,420,603 (1) ($14,297,563) ($876,960) ($14,297,563) LAW $18,675,157 3,000,000 (1,500,000) 20,175,157 1,500,000 US Treasuries (2) $57,845,604 30,701 57,876,305 30,701 US Gov't Agencies (2) $19,858,920 17,526 19,876,446 17,526 Commercial Paper (2) $0 5,994,006 3,306 5,997,312 5,997,312 Mutual Funds $369,670 3,950,545 1 4,320,215 3,950,545 Total $110,169,954 $12,944,551 $15,797,563 $51,533 $107,368,475 $2 801,479 I certify that this report accurately reflects all pooled investments and is in compliance with the California Government Code; and is in conformity with the City Investment Policy. As Treasurer of the City of La Quinta, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the pools expenditure requirements for the next six months. the City of La Quinta used the Bureau of the Public Debt, U.S. Bank Monthly Statement and the Bank of New York Monthly Custodian Report to determine the fair market value of investments at month end. 1 M. Falconer ce Director/Treasurer =ootnote (1) The amount reported represents the net increase (decrease) of deposits and withdrawals from the previous month. (2) The amount reported in the other column represents the amortization of premium/discount for the month on US Treasury, Commercial Paper and Agency investments. / t3 We g a LL n�7_s N � co o E UNULL c c � o o IA N N N m a< Q O C C O G O C O Ila � .2.2MIFF .p� s. -- — — —_ —— -— —— C 7 � �3333333333333� N N m P't t- G O O C G C O 0 6 0 0 0 0 d' CCH 11,1111 �M U. 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C a c0 w = C V m U T mm ` x w t w A H 7 y U U FE « y d G et p H m C V C 0 y lL E m C. c C M �.. x> r d Fes- Q o m �°6 �` Z y W aa) a d N W C y m V C C t ci C y y o �-�t m_>` > Q' m m cv �- a�cnOm m x c0 -- ea d WcnMOUOf- 0 m z c� C to m z in M QCi A O A ch ch M O O Oi Off M M M M N N M Im N O N act N N a x •yt yG aX v '"K •K X M a �K O LL L2 N LL LL A O LL O, QQ N Z O O Z N 0 0 0 0 0 0» 0 0 0 0 0 0 0 g N p 0 O Ct t'1 N N yN ON_ fAN »O OO OOO 000000 �.00 E1� O pO a OO Z Fl p Ol N N N M N O P 0p1 �P Y+py1 N0 FDAy a � N� O �p�p O N = N ypNjO � coo �� > Ct OOn Y yW SOa! ♦0 W >mp MOOT 464N NNNM N •N NON N N M N N a N N >�0���OQ`Ni�I 1$V��0NY�p♦W01`�'1On' mOO"� AN a Y�nn�p$rO�ApYO id� YN5O'6�ppnAO +O nOp Yo 0�0 0 OINNS N p> pONpD N N NN >�� » ilk o >SSSL79iilIItit a Gr p oU aUOUtSU�U� YCLL Y Y • a�mmy tllmmmoi q j H017y 41 Jf/1 �f0 jtll� 3 O W� 8 CITY OF LA QUINTA CITY CITY RDA RDA FA BALANCE SHEET 0212W03 FIXED LONG TERM FIXED LONG TERM FINANCING LONG TERM GRAND CITY ASSETS DEBT RDA ASSETS DEBT AUTHORITY DEBT TOTAL ASSETS: POOLED CASH (3,837,145.10) 0.00 0.00 22,520,995.10 0.00 0.00 7,281.36 000 18.691,13136 LORP INVESTMENT IN POOLED CASH 0.00 000 000 590.000.00 000 0,00 000 000 590,000 00 INVESTMENT T-BILLINOTES & OTHER 54.000,000,00 0.00 0.00 000 0.00 0,00 000 0,00 54.000.000 00 AUTO MALL CASH 0.00 0.00 000 0.00 0.00 15,882,97 000 000 000 000 000 15.882 97 LORP CASH BOND REDEMPTION CASH 0.00 0.00 0.00 4.005.432.38 0,00 000 34000 000 4,005,772 38 BOND RESERVE CASH 0.00 000 0.00 0,00 000 0.00 0.00 000 000 BOND PROJECT CASH 0.00 0.00 0.00 30,316.127.16 0.00 000 0.10 000 30.316.127 26 BOND ESCROW CASH 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 000 PETTY CASH 1.20000 0,00 000 000 000 000 000 000 1.20000 CASH ri INVESTMENT TOTAL 50,164,054.90 0.00 0.00 57.448,437.61 0.00 000 7,62146 000 107,620,113 97 INVESTMENT IN LAND HELD FOR RESALE 0.00 0.00 0.00 000 0.00 000 000 000 000 ACCOUNTS RECEIVABLE 138.902.50 0,00 000 60.900 00 000 0.00 000 0,00 199.802 50 PREMIUM/DISCOUNT ON INVESTMENT (103,813.77) 0,00 0,00 (147,825.00) 0.00 0.00 0.00 000 (251,638 77) LQRP-ACCOUNTS RECEIVABLE 0.00 0.00 0.00 54,027.94 0.00 0.00 0.00 0,00 54,027 94 INTEREST RECEIVABLE 220,844.75 0.00 0.00 000 0.00 000 000 000 220,844 75 LOAN/NOTES RECEIVABLE (59.06) 0.00 0.00 13,215,683.11 0,00 0,00 0.00 000 13.215.624 05 DUE FROM OTHER AGENCIES 1,164,702,00 227.833.02 0.00 0.00 0,00 000 1.392.535 02 2,299.096 69 DUE FROM OTHER AGENCIES - CVAG 2,299,096.69 0.00 0,00 (2.299,096 69) CVAG ALLOWANCE DUE FROM OTHER GOVERNMENTS (2,299.096.69) 30,600.37 0.00 0.00 0.00 0.00 0.00 000 0.00 30,600 37 DUE FROM OTHER FUNDS 0.00 0.00 174,653.56 0,00 0.00 0.00 0.00 174.653 56 DUE FROM RDA 8.497,550.20 0,00 0.00 0.00 0.00 0.00 0.00 000 8,497.550.20 INTEREST ADVANCE -DUE FROM RDA 4,920,474.64 0.00 0,00 0.00 0.00 0.00 0.00 0.00 4.920,474 64 ADVANCES TO OTHER FUNDS 1,100,000.00 3.498,247.90 0.00 000 4.598,247 90 3.85906 NSF CHECKS RECEIVABLE 3,859.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 0.00 000 ACCRUED REVENUE 0.00 0.00 0.00 308,622,199 00 FIXED ASSETS 0.00 308.622,199.00 1.018,482 90 ACCUMULATED DEPRECIATION 1,018,482.90 0.00 0.00 0.00 0.00 000 0.00 000 22500 TRAVEL ADVANCES 225.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 000 000 000 EMPLOYEE ADVANCES PREPAID EXPENSES 0.00 0.00 0.00 000 0,00 000 0.00 000 000 RECEIVABLE TOTAL 16,991,768.59 308.622,199.00 000 17,083.520.53 000 000 000 000 342,697.488 12 WORKER COMPENSATION DEPOSIT 148,445,00 000 0.00 0.00 0.00 000 000 000 148,445 00 RENT DEPOSITS 0.00 0.00 0.00 0.00 000 000 0.00 000 000 UTILITY DEPOSITS 75.00 0,00 0.00 0.00 000 000 000 000 7500 MISC. DEPOSITS 998.21 0.00 0,00 0.00 0.00 0.00 000 0.00 99821 DEPOSITS TOTAL 149,518.21 0.00 0.00 0.00 0.00 0.00 000 000 149.518.21 GENERAL FIXED ASSETS 0.00 0.00 0.00 0.00 52.094,306 00 0.00 0,00 000 52.094,306.00 ACCUMULATED DEPRECIATION 0.00 0.00 0.00 000 0.00 000 000 000 000 000 0.00 AMOUNT AVAILABLE TO RETIRE L/T DEBT AMOUNT TO BE PROVIDED FOR UT DEBT 0.00 0.00 0.00 1.694.231 51 000 0.00 160,998.172 00 000 7,475,000 00 170,167,403 51 TOTAL OTHER ASSETS 0.00 0.00 1.694.231.51 000 52,094,306.00 160,998,172.00 000 7.475,000,00 222.261,709 51 TOTAL ASSETS 67,305,341 70 308.622,199 00 1,694,231 51 74,531,958 14 52.094.306 00 160.998,172 00 7,621 46 7,475,000 00 672.728,829 81 LIABILITIES: ACCOUNTS PAYABLE 14.144 54 0,00 0.00 0.00 0.00 0.00 000 0,00 14,144 54 DUE TO OTHER AGENCIES 949,466.54 0.00 0.00 0.00 000 0.00 000 0.00 949,466.54 DUE TO OTHER FUNDS 174.653.56 0.00 0.00 2,034,491.26 0.00 0,00 0.00 0.00 2.209,144 82 INTEREST ADVANCE -DUE TO CITY 3,498,247.90 0.00 000 12,483,537.00 0.00 0.00 0.00 0.00 15,981,784.90 ACCRUED EXPENSES 0.00 0.00 0,00 0.00 0,00 000 0.00 0,00 0.00 INTEREST PAYABLE 0.00 0,00 0.00 95.538 44 95.538 44 PAYROLL LIABILITIES 39,041.00 0.00 000 0.00 0.00 0.00 000 0,00 39,041 00 STRONG MOTION INSTRUMENTS 5,512,87 0,00 0,00 0.00 0.00 0.00 000 0.00 5,512.87 FRINGE TOED LIZARD FEES 104,430 00 000 0.00 0,00 0.00 0.00 000 0,00 104,430.00 SUSPENSE 120.00 0.00 0.00 0.00 000 000 000 000 120.00 DUE TO THE CITY OF LA QUINTA 0.00 000 000 0.00 0.00 000 000 0.00 000 PAYABLES TOTAL 4,785,616.41 0.00 0.00 14,613,566,70 0.00 0.00 0.00 0,00 19,399,183 11 ENGINEERING TRUST DEPOSITS 1.400.00 0.00 0.00 0,00 0,00 0,00 0.00 0,00 1.40000 SO COAST AIR QUALITY DEPOSITS 0,00 0.00 0.00 0.00 0.00 000 0.00 000 0.00 LORP DEPOSITS 0.00 0.00 000 18,009.00 0.00 000 0,00 000 18,009 00 DEVELOPER DEPOSITS 1,104,983.26 0.00 0,00 18,014,50 0.00 0,00 000 000 1.122.997 76 MISC. DEPOSITS 440,496.85 0.00 0.00 25.000 00 0.00 000 000 0.00 465.496 85 AGENCY FUND DEPOSITS 1.372.885.54 0,00 000 000 000 000 000 000 1.372,885 54 TOTAL DEPOSITS 2,919.765,65 0.00 000 61.023.50 000 0,00 0.00 000 2.980,789 15 DEFERRED REVENUE 1.164,702.00 0.00 000 11,079,695 08 0.00 000 000 000 12,244.397 08 OTHER LIABILITIES TOTAL 1,164,702.00 000 0,00 11,079,695.08 000 0.00 000 000 12.244,397 08 COMPENSATED ABSENCES PAYABLE 0,00 000 422.197.92 0.00 000 0.00 0.00 000 422,197 92 DEVELOPER AGREEMENT 0,00 0.00 743,722.59 000 0.00 0.00 0,00 0.00 743,722,59 DUE TO THE CITY OF LA QUINTA 000 000 528.31 L00 0.00 0,00 0.00 0.00 000 528.311 00 DUE TO COUNTY OF RIVERSIDE 0,00 0,00 0.00 0.00 0,00 2,250.000 00 000 000 2.250,000 00 DUE TO C.V. UNIFIED SCHOOL DIST. 0.00 0,00 0.00 0.00 0,00 8,063,172.00 0,00 000 8,063,172.00 DUE TO DESERT SANDS SCHOOL DIST. 0.00 0.00 0.00 0.00 0.00 000 0.00 0,00 0.00 BONDS PAYABLE 0,00 0.00 000 000 000 150,685,000 00 000 7.475,000.00 158,160,000 00 TOTAL LONG TERM DEBT 0.00 000 1,694,231.51 0.00 0.00 160,998,172.00 000 7,475.000.00 170,167.403 51 TOTAL LIABILITIES 8,870,084.06 0.00 1,694.231.51 25,754.28528 000 160,998,172,00 000 7,475,000.00 204,791,77285 EQUITY -FUND BALANCE 58,435,257.67 308.622,199.00 0,00 48,777,672.86 52.094,30600 0.00 7.621.46 0.00 467,937.056.99 TOTAL LIABILITY & EQUITY 67,305,341.73 308.622.199.00 1,694.231.51 74,531,958.14 52.094,306.00 160.998.172.00 7,62146 7,475.000.00 672,728.829 84 (0.03) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.03) CASH 3 INVESTMENT TOTAL 107,620,113.97 PREMIUM/DISCOUNT ON INVESTMENT 1251,638.771 TOTAL 107,36a,475.20 4. � c m O c � N 5-0 co d C N m W Rf O O 2 U2um. .4 42 m (D E E C C (A t C m c`�o rn E U Q H — > to c m (N L U. , O O O C c C ' W W W m e? a � � m y y rm� c m m O Oa 7 7 7 u, a` < <U) g Dee fNa° N O M P M O nj e- r N Ne MMO00O N O �CnO1�00�00 CV CC°nOC°oNC) cn CL Q M In O 0� n aD N f (V N Iti O C1 cD to co M N O C) r- M CO 2 g�p O 0 0 M � N Co 0 CP O C) m N r N U. 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LU mWW H d d d c m coo 7 7 O LLLL Qa`a`�a'g O INVESTMENT ADVISORY BOARD Business Session No. B Meeting Date: April 9, 2003 TITLE: Consideration of Fiscal Year 2003/04 Investment Policies (Please bring your copy of the Investment Policy) BACKGROUND: 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. At the previous IAB Meeting in March, Board Members discussed specific investment items which are summarized as follows: • Consider increasing the LAW percentage from 15% to 20%. • Consider reducing commercial paper from 20% to a yet to be determined amount. • Consider raising GSE's from $ 5,000,000 to a yet to be determined dollar amount. In addition, at the last meeting previous percentages and dollar limitations were discussed. Staff has attached a year by year analysis of the maximum percentages and dollar limitations for the last nine years. RECOMMENDATION: Continued review of the Investment policies for approval by City Council in June 2003. I M. Falc6ner, ,Finance Director 1 1 � I L� 1 1 1 1 1 1 1 1 1 iJ 1 1 1 CITY OF LA QUINTA Investment Policy Table of Contents Section Topic Page Executive Summary 2 I General Purpose 5 II Investment Policy 5 III Scope 5 IV Objectives 6 ► Safety ► Liquidity ► Yield ► Diversified Portfolio V Maximum Maturities 7 VI Prudence 7 VII Delegation of Authority 8 VIII Conflict of Interest 8 IX Authorized Financial Dealers and Institutions 8 ► Broker/Dealers ► Financial Institutions X Authorized Investments and Limitations 10 XI Investment Pools 13 XII Safekeeping and Custody 14 XIII Interest Earning Distribution Policy 14 XIV Internal Controls and Independent Auditors 14 XV Benchmark 16 XVI Reporting Standards 16 XVII Investment of Bond Proceeds 17 XVIII Investment Advisory Board - City of La Quinta 17 IX Investment Policy Adoption 17 Appendices: A. Summary of Authorized Investments and Limitations 19 B. Municipal Code Ordinance 2.70 - Investment Advisory Board 20 C. Municipal Code Ordinance 3.08 - Investment of Moneys and Funds 21 D. Segregation of Major Investment Responsibilities 23 E. Listing of Approved Financial Institutions 24 F. Broker/Dealer Questionnaire and Certification 25 G. Investment Pool Questionnaire 30 H. Glossary 34 1 F 1 1 1 1 1 1 1 1 f� 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. 1 1 L �1 U 1 1 Within the constraints of safety, liquidity and yield, the City will endeavor to maintain a diversified portfolio by allocating assets between different types of investments within policy limitations. 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. 2 1 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. As part of the annual audit of the City of La Quinta's financial statements the independent auditor reviews the adequacy of those controls and comments if weaknesses are found. 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 Investment Policy 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 or dollar limitations and, where applicable, through the bid process requirements. Authorized investment vehicles and related maximum portfolio positions are listed in Appendix A - Summary of Authorized Investments and Limitations. At least two bids will be required of investments in the authorized investment vehicles. Collateralization will be required for Certificates of Deposits in excess of $100,000. Collateral will always be held by an independent third party from the institution that sells the Certificates of Deposit to the City. Evidence of compliance with State Collateralization policies must be supplied to the City and retained by the City Treasurer. The City of La Quinta Investment Policy shall require that each individual investment have a maximum maturity of two years unless specific approval is authorized by the City Council, except the projected annual dollar amount as detailed in Section V, may be invested in U.S. Treasury bills, notes and bonds maturing between 2 and 5 years. 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 Investment Policy will use the six-month U.S. Treasury Bill as a benchmark when measuring the performance of the investment portfolio. 3 1 1 1 1 J 1 1 1 1 1 1 1 1 1 1 1 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. 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 P.O. Box 1504 78-495 CALLE TAMPICO Sh;ning ungnter I han Ever LA Q U I N TA , C A L I F O R N I A 92253 City of La Quinta Statement of Investment Policy July 1, 2002 through June 30, 2003 Adopted by the City Council on June 18, 2002 1 GENERAL PURPOSE (760) 777-7000 FAX (760) 777-7101 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 as the primary objective 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. III SCOPE 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 Projects ► Debt Service 01 Internal Service ► Trust and Agency ► Any new fund types and fund(s) that may be created. 5 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. A. Credit 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. B. Interest Rate Risk 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 sufficient liquid funds are available to meet anticipated demands. Furthermore since all possible cash demands cannot be anticipated the portfolio should be diversified and consist of securities with active secondary or resale markets. Securities shall not be sold prior to maturity ' with the following exceptions: ► A declining credit quality security could be sold early to minimize loss of ' principal; P P , ► Liquidity needs of the portfolio require that the security be sold. 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 4. Diversified Portfolio Within the constraints of safety, liquidity and yield, the City will endeavor to maintain a diversified portfolio by allocating assets between different types of ' investments within policy limitations. V MAXIMUM MATURITIES It is the policy of the City of La Quinta to hold securities and other investments of cash in financial instruments until maturity, thus avoiding the risk that the market ' value on investments fluctuates with overall market interest ra tes. The hold until maturity policy shall not prevent the sale of a security to minimize loss of principal ' when the issuer or backer suffers declining credit worthiness. The hold until maturity policy requires that the City of La Quinta's investment portfolio is structured so that sufficient funds are available from maturing investments and other sources to meet anticipated cash needs. To meet anticipated cash needs, it is essential that the Treasurer have reasonably accurate, diligently prepared cash flow projections. Annually, the Treasurer shall project the amount of funds not expected to be disbursed within five years. For FY 2002/03, the amount of such funds was $10 million. Funds up to that amount may be invested in U.S. Treasury bills notes and Y Y , bonds maturing between 2 and 5 years. For all other funds, investments are limited to two years maximum maturity. VI 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. VII DELEGATION OF AUTHORITY 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. Vill CONFLICT OF INTEREST Investment responsibilities carry added duties of insuring that investments are made ' without improper influence or the appearance of improper influence. PP 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. IX AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The City of La Quinta Investment Policy 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: 1 8 ► 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. 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 deposit or investment: A. Insurance - Public Funds shall be deposited only in financial institutions having accounts insured by the Federal Deposit Insurance Corporation (FDIC) B. Collateral The amount of City of La Quinta deposits or investments not insured by the FDIC -shall be 1 10% collateralized by securities' or 150% mortgages' market values of that amount of invested funds plus unpaid interest earnings. C. Disclosure - Each financial institution maintaining invested funds in excess of the FDIC insured amount shall furnish the City a copy of the most recent Annual Call Report. The City shall not invest in excess of the FDIC insured amount in banking institutions which do not disclose to the city a current listing of securities pledged fog collateral ization in public monies. 9 X AUTHORIZED INVESTMENTS AND LIMITATIONS The City Treasurer will be permitted to invest in the investments summarized in the Appendix A. I. STATE OF CALIFORNIA AND CITY OF LA QUINTA LIMITATIONS 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, except the projected annual dollar amount, as detailed in Section V, may be invested in U.S. Treasury bills, notes and bonds maturing between 2 and 5 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 $40 million per account in this investment program administered by the California State Treasurer. The City's investment in the State Local Agency Investment Fund (LAIF) is allowable as long as the average maturity of its investment portfolio does not exceed two years, unless specific approval is authorized by the City Council. The City of La Quinta has two accounts with LAIF. The City of La Quinta Investment Policy has a limitation of 20% of the portfolio. U.S. Government and Related 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: 1 1 1 1 1 • 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 bills, notes and bonds and Government National Mortgage Association (GNMA) securities directly issued and backed by the full faith and credit of the U.S. Government. The City of La Quinta Investment Policy limits investments in U.S. Treasury issues and GNMA to 100% of the portfolio. • U.S. Government instrumentalities and agencies issuing securities not backed as to principal and interest by the full faith and credit of the U.S. Government. The Federal Home Loan Bank (FHLB), Federal Farm Credit Bank (FFCB), Federal Land Bank (FLB) and Federal- Intermediate Credit Bank (FICB) are such issuers. The City of La Quinta Investment Policy 10 has a limitation of $5 million per issuer. • Federal government sponsored enterprises (GSEs) issuing securities not backed as to principal and interest by the full faith and credit of the U.S. Government. These GSEs include Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC) and Student Loan Marketing Association (SLMA) which are publicly owned. The City of La Quinta Investment Policy has a limitation of $5 million for FNMA, $5 million for FHLMC, and $3 million for SLMA. Bankers' Acceptances - As authorized in Government Code Section 53601 (f), 40% of the portfolio 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 180 days. The City of La Quinta Investment Policy does not allow investment in Bankers' Acceptances. Commercial Paper - As authorized in Government Code Section 53601(g), 15% of the portfolio may be invested in commercial paper of the highest rating (A-1 or P-1) as rated by Moody's or Standard and Poor's, with maturities not to exceed 270 days. This percentage may be increased to 30% if the dollar weighted average maturity does not exceed 31 days. There are a number of other qualifications regarding investments in commercial paper based on the financial strength of the corporation and the size of the investment. The City of La Quinta's Investment Policy follows The Government Code with the following additional limitations: (1) maximum maturity per issue of 90 days and (2) a maximum of $3 million per issuer. Negotiable Certificates of Deposit - As authorized in Government Code Section 53601(h), 30% of the portfolio may be 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 overnment securities to be resold 9 Y P 9 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 be 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 9 Y 1 11 I 1 1 I 1 1 1 1 1 1 1 1 1 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 - As authorized in Government Code Section 53601 (j), 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. The City of La Quinta Investment Policy does not allow investment in corporate notes. Diversified Management Companies - As authorized in Government Code Section 53601 (k), local agencies are authorized to 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 investments in corporate notes and shares of beneficial interest issued by mutual funds which include (1) .attaining the highest ranking or the highest letter and numerical rating provided by not less than two of the three largest nationally recognized rating services, or (2) having an investment advisor registered with the. Securities and Exchange Commission with not less than five years' experience investing in the securities and obligations and with assets under management in excess of five hundred million dollars ($ 500,000,000) . The City of La Quinta Investment Policy only allows investments in mutual funds that are money market funds maintaining a par value of $1 per share that invests in direct issues of the U.S. Treasury and/or US Agency Securities with an average maturity of their portfolio not exceeding 90 days and the City limits such investments to 20% of the portfolio. 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 Quinta 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 J 12 ' O 0 collateralized from 110 /o to 15/o 0 depending on the specific security pledged as collateral in accordance with Government Code Section 53652. There are no portfolio limits on the amount or maturity for this investment vehicle. Collateral ization will be required for Certificates of Deposits in excess of the FDIC insured amount. The type of collateral is limited to City authorized investments. Collateral will always be held by an independent third party from the institution that sells the Certificates of Deposit to the City. Evidence of compliance with State Collateral ization policies must be supplied to the City and retained by the City Treasurer as follows: 1. Certificates of Deposits Insured by the FDIC. The City Treasurer may waive collateral ization of a deposit that is federally insured. 2. Certificates of Deposit in excess of FDIC Limits. The amount not federally insured shall be 1 10% collateralized securities or 150% mortgages market value of that amount of invested funds plus unpaid interest earnings. The City of La Quinta Investment Policy limits the percentage of Certificates of Deposit to 60% of the portfolio. Sweep Accounts - As authorized by the City Council, a U.S. Treasury and/or 1 U.S. Agency Securities Money Market Sweep Account with a $50,000 target balance may be maintained in conjunction with the checking account. 1 IXI Derivatives - The City of La Quinta Investment Poiicy does not allow investment in derivatives. INVESTMENT POOLS 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 Cityof La Quinta Investment Policy has authorized investment with y e t 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 account is restricted to a maximum investable limit of $40 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. 1 13 The City does not allow investments with any other Investment Pool - County Pools or Third Party Pools. XII SAFEKEEPING AND CUSTODY All security transactions of the City of La Quinta Investment Policy 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, broker or dealer. Money market mutual funds and LAIF shall also operate on a DVP basis to be considered for ma et p investment. XIII INTEREST EARNING DISTRIBUTION POLICY ' 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 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. XIV INTERNAL CONTROLS AND INDEPENDENT AUDITOR 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. 1 14 1 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: 1 a. 1 1 1 1 1 1 1 1 1 1 1 1 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. The System of Internal Controls developed by the City, shall be reviewed annually by the independent auditor in connection with the annual audit of the City of La Quinta's 1 15 1 Financial Statements. 1 1 1 I� ILI 1 1 1 1 1 The independent auditor's 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 auditor's letter. The management letter comments pertaining to cash and investment activities and the City Treasurer's response shall be provided to the City's Investment Advisory Board for their consideration. Following the completion of each annual audit, the independent auditor shall meet with the Investment Advisory Board and discuss the auditing procedures performed and the review of internal controls for cash and investment activities. XV 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 Investment Policy will use the six-month U.S. Treasury Bill as a benchmark when measuring the performance of the investment portfolio. XVI REPORTING STANDARDS SB564 section 3 requires a quarterly report to the Legislative Body of Investment activities. The City of La Quinta Investment Advisory Board has elected to report the investment activities to the City Council on a monthly basis through the Treasurers Report. AB 943 requires that the December 31 st and June 30" Treasurers Reports be sent to the California Debt and Advisory Commission within sixty days of the end of the quarter. The City Treasurer shall submit a monthly Treasurers Report to the City Council and the Investment Advisory Board that includes all cash and investments under the authority of the Treasurer. ' The Treasurers Report shall summarize cash and investment activity and changes in balances and include the following: ' A certification by Y Cit Treasurer; ► A listing of Purchases and sales/maturities of investments; ' Cash and Investments categorized by authorized investments, except for LAIF which will be provided quarterly and show yield and maturity; ► Comparison of month end actual holdings to Investment Policy limitations; ► Current year and prior year monthly history of cash and investments for trend analysis; ► Balance Sheet; ► Distribution of cash and investment balances by fund; ► A comparison of actual and surplus funds; ► A year to date historical cash flow analysis and projection for the next six 1 16 1 months; A two-year list of historical interest rates. 1 1 1 1 1 1 1 1 1 1 H 1 1 1 1 XVII INVESTMENT OF BOND PROCEEDS The City's Investment Policy shall govern bond proceeds and bond reserve fund investments. California Code Section 5922 (d) governs the investment of bond proceeds and reserve funds in accordance with bond indenture provisions which shall be structured in accordance with the City's Investment Policy. Arbitrage Requirement 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. XVIII INVESTMENT ADVISORY BOARD - CITY OF LA QUINTA 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 usually meets on a monthly basis, but at least quarterly to (1) review at least annually ;he City's Investment Policy and recommend appropriate changes; (2) review monthly Treasury Report and note compliance with the Investment Policy and adequacy of cash and investments for anticipated obligations; (3) receive and consider other reports provided by the City Treasurer; (4) meet with the independent auditor after completion of the annual audit of the City's financial statements, and receive and consider the auditor's comments on auditing procedures, internal controls and findings for cash and investment activities, and; (5) serve as a resource for the City Treasurer on matters such as proposed investments, internal controls, use or change of financial institutions, custodians, brokers and dealers. The appendices include City of La Quinta Ordinance 2.70 entitled Investment Advisory Board Provisions. IX INVESTMENT POLICY ADOPTION 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 1 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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. AB 943 requires that the Investment Policies be sent to the California Debt and Investment Advisory Commission within sixty days of a change to the Investment Policy. 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Y C. c r In € u o Y E co Y 4 U V Y Y S F L c o Y Y °c O LL 11 1 1 1 1 1 1 1 1 1 1 1 Appendix B Chapter 2.70 INVESTMENT ADVISORY BOARDPROVISIONS Sections: 2.70.010 General Rules Regarding Appointment. 2.70.020 Board meetings. 2.70.030 Board functions. 2.70.010 General rules regarding appointment A. Except as set out below, see Chapter 2.06 for General Provisions. B. 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". C. 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. D. 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 that have a bearing on the appropriateness of that member's service on the board. Such matters may include, but are not limited to, changes in employment, changes in residence, or changes in clients. 2.70.02013oard meetings. The Board usually will meet monthly, 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. 2.70.030Board functions. 1 . The principal functions of the Board are: (1) review at least annually the City's Investment Policy and recommend appropriate changes; (2) review monthly Treasury Report and note compliance with the Investment Policy and adequacy of cash and investments for anticipated obligations; (3) receive and consider other reports provided by the City Treasurer; (4) meet with the independent auditor after completion of the annual audit of the City's financial statements, and receive and consider the auditor's comments on auditing procedures, internal controls, and findings for cash and investment activities, and; (5) serve as a resource for the City Treasurer on matters such as proposed investments, internal controls, use or change of financial institutions, custodians, brokers and dealers. 2. The Board will report to the City Council after each meeting either in person or through correspondence at a regular City Council meeting. 20 1 1 1 1 ri 1 1 1 iJ Appendix C 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) 21 L 1 1 1 d E 1 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) 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Appendix D 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 Manager or Treasurer Confirm wires, if applicable Accounting Manager or Financial Services Assistant Record investment transactions in City's Accounting Manager or accounting records Financial Services Assistant Investment verification - match broker confirmation City Treasurer and Financial to City investment records Services Assistant Reconcile investment records - to accounting records and bank statements Financial Services Assistant Reconcile investment records - to Treasurers Report of investments Accounting Manager Security of investments at City Vault Security of investments Outside City Third Party Custodian Review internal control procedures External Auditor 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Appendix E LISTING OF APPROVED FINANCIAL INSTITUTIONS 1. Banking Services - Wells Fargo Bank, Government Services, Los Angeles, California 2. Custodian Services - Bank of New York, Los Angeles, California 3. Deferred Compensation - International City/County Management Association Retirement Corporation 4. Broker/Dealer Services - Merrill Lynch, Indian Wells, CA Morgan Stanley, Los Angeles, California Salomon 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 - US Bank 1991 RDA Project Area 1 - US Bank 1992 RDA Project Area 2 - US Bank 1994 RDA Project Area 1 -US Bank 1995 RDA Project Area 1 &2 — US Bank 1998 RDA Project Area 1 &2 — US Bank 2001 RDA Project Area i — US Bank 2002 RDA Project Area 1 — US Bank Assessment Districts — US Bank No Changes to this listing may be made without City Council approval 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Appendix F BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1. Name of Firm: 2. Address: 3. Telephone: ( ) ( ) 4. Broker's Representative to the City (attach resume): Name. Title: Telephone: ( ) 5 . 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: Telephone: ( ) ( ) 7. Which of the above personnel have read the City's Investment Policy? 8. Which instruments are offered regularly by your local cffice? (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): 25 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 you 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 W 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Do you have any current, or pending complaints that are unreported to the NASD? Yes No If yes, please provide action taken 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 No 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? 27 1 1 1 19. Does your firm offer investment training to your clients? Yes 20. Does your firm have professional liability insurance. Yes No If yes, please provide the insurance carrier, limits and expiration date._ 21. ' 22. 23. 1 L 1 1 L' 1 1 1 1 1 24. 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 Do you maintain an office in California. Yes No No 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 Quinta. 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. 1 1 1 1 P-j 1 1 1 1 L7 1 1 1 1 1 Broker Representative Date Title Sales Manager and/or Managing Partner* Date Title 29 1 1 h 1 Appendix G 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? 1 1 �I 1 1 H 17 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? 30 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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? SECURI T Y 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)? 31 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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? 1 1 . 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. 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 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? 33 1 r L C� 1 I 1 1 1 1 1 1 1 1 1 Appendix H GLOSSARY (Adopted from the Municipal Treasurers Association) 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 and/or Government -sponsored enterprises. ASKED: The price at which securities are offered. BANKERS' ACCEPTANCE (BA): A draft or bill of exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer. 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): A time deposit with a specific maturity evidenced by a certificate. Large -denomination CD's are typically negotiable. 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: Short-term 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. 34 1 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. 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). 1 DISCOUNT: The difference between the cost bonds are issued with various maturities and price of a security and its maturity when quoted carry semi-annual coupons. Interest is at lower than face value. A security selling calculated on a 360-day, 30-day month basis. below original offering price shortly after sale also is considered to be at a discount. 3. FLBs (Federal Land Bank Bonds) - Long-term mortgage credit provided to farmers by Federal DISCOUNT SECURITIES: Non -interest bearing Land Banks. These bonds are issued at money market instruments that are issued a irregular times for various maturities ranging discount and redeemed at maturity for full face from a few months to ten years. The ' value, e.g., U.S. Treasury Bills. minimum denomination is $1,000. They Y carry semi-annual coupons. Interest is calculated on DIVERSIFICATION: Dividing investment funds a 360-day, 30 day month basis. ' among a variety of securities offering independent returns. 4. FFCBs (Federal Farm Credit Bank) - Debt instruments used to finance the short and FEDERAL CREDIT AGENCIES: Agencies of the intermediate term needs of farmers and the Federal government set up to supply credit to national agricultural industry. They are issued various classes of institutions and individuals, monthly with three- and six-month maturities. e.g., S&L's, small business firms, students, The FFCB issues larger issues (one to ten farmers, farm cooperatives, and exporters. year) on a periodic basis. These issues are highly liquid. 1. FNMAs (Federal National Mortgage Association) - Used to assist the home 5. FICBs (Federal Intermediate Credit bank mortgage market by purchasing mortgages Debentures) - Loans to lending institutions ' insured by the Federal Housing used to finance the short-term and intermediate needs of farmers, such as ' Administration and the Farmers Home Administration, as well as those guaranteed by seasonal production. They are usually issued monthly in minimum denominations of $3,000 the Veterans Administration. They are issued in with a nine -month maturity. Interest is various maturities and in minimum denominations of $10,000. Principal and Interest is paid payable at maturity and is calculated on a 360- day, 30-day month basis. monthly. 2. FHLBs (Federal Home Loan Bank Notes and 6. FHLMCs (Federal Home Loan Mortgage Corporation) - a government sponsored entity Bonds) - Issued by the Federal Home Loan established in 1970 to provide a secondary Bank System to help finance the housing market for conventional home mortgages. industry. The notes and bonds provide Mortgages are purchased solely from the liquidity and home mortgage credit to savings Federal Home Loan Bank System member and loan associations, mutual savings banks, lending institutions whose deposits are insured cooperative banks, insurance companies, and by agencies of the United States Government. mortgage -lending institutions. They are They are issued for various maturities and in issued irregularly for various maturities. The minimum denominations of $10,000. minimum denomination is $5,000. The notes Principal and Interest is paid monthly. are issued with maturities of less than one year and interest is paid at maturity. The Other federal agency issues are Small Business Administration notes (SBAs), Government National Mortgage Association 35 1 1 1 1 1 1 1 1 rj L 1 1 1 i 1 notes (GNMAs), Tennessee Valley Authority notes (TVAs), and Student Loan Association notes (SALLIE-MAEs). FEDERAL DEPOSITOR 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. w 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. 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 $30,000,000 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. 1 1 I 1 1 0 1 1 I I 1 1 1 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 37 broker -dealers, banks and a few unregulated firms. QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hoid public deposits. 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 (RRP or RevRepo) - A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security "buyer" in effect lends the "seller" money for the period of the agreement, and the terms of the agreement are structured to compensate him for this. Dealers use RRP extensively to finance their positions. Exception: When the Fed is said to be doing RRP, it is lending money, that is, increasing bank reserves. SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in 1 I u 1 1 1 1 1 1 1 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 necessities to be payment due within one week. TREASURY BILLS: A non -interest bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months or one year. 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. 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. 1 Cl) N cc U .n a� rn C aD U ^L1 ^W C O E CU N C > O -j J N , O >% _ N UQ p N :'= o \ 0 \ 0 \ 0 0 0 0 0 0 0 0 \ \ \ \ \ \ \ \ 0 \ o -0-0 0 LL O E O J Lo co O CD Lo ti 0 LO LO 0 0 0 LC) LO N N N N N N N N O M _ z O m W) O � co 4 0 0 \ 0 \ 0 0 0 0 0 0 0 o \ \ \ \ \ \ \ \ 0 \ 9_ 0 0 0 � � 0') LL p JCO Lo O CO U-)U')LO I` LO U) LO LO U') LO NNNNNNNN O c'M z O 0) 0) U')O �- > •�N_'' \ 0 \ 0 \ 0 \ \ \ \ \ \ \ \ 0 0 0 0 0 0 0 0 \ 0 _ \ o \ o o U-co p .E O Jco Lo O co Lo I` LO LO LO U) U) Ln LO Ln NNNNNNNN O co Z O LO O co -L-- 0 \ 0 \ 0 \ 0 0-0-0, 0-0-0, 0 0 0-0-0, \ \ \ \ \ \ 0 \ o o o LL O E OJap Lo O (p Lo ti LO LO LO Lid LO Ul Ln LO N N N N N N N N C) co = Z LO co O N 00 O O >- = 00 o 0 0 0 0 0 0 0 0 0 0 o O o 0 0 0') 0)J Ln co co O (0 L() ti U') LC) LO Li) LO W) W) Ul N" N N N N N N O M O 00 LO co CD O O O p p �N «�o \ \ o \\\\\\o \ O LL 0)LO O O O CO LO f` LO LO LO LO Ul LO W) U) N N N N N N N N O co O C) LO co O N O J 0) O O == o 0 0 0 0 0 0 0 0 0 0 o O o 0 0 LL O E N Jco Lo O CO L() ti LO Lf7 W) 0 LO Ul W) LO NNNNNNNN O M O 00 LO O N O N N_ o 00000 0 0 C) 0 Cl 0 O O O �'=o o � �0000000 ol \ \ 0 �O Eu) O O CO c5 �00000�� O p O coCD O O N O N O N J O O O O O Ln L6 CM C'M M N M o O O O O O 0 00000 O O O N= o o C) O O O O O p p o o 0 0 u-O ELo C) pp O O p0 C)0000000 O O O O O p p O M O O O N O N O N J 00000 O Ln Ln C6 Ln Ui cM m U U- COcn 1-1 00 .�c U- OD �- CO co N Y Y "a N An C .. 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RECOMMENDATION: Information item only. Jdhn M. Falconer, Finance Director (1) O c 0 O W a) m U) O d. to CY) �j CM 'DCM J W M O 0 (0 u) 6p�(n OD Lf) MMOM000�C) - ((jOO O co 00 CO O O I- ti O ti (M T O (V N� N O) Cl O M O Cl) V N 0 0 0 (O f� M It 00 Ic It I (D N D) O (D D) N O N O (p Cl) (p v 0 C) NO O O) O C6 O N M 0)C o TTD �- O L � (OV M O N I- (D (() N �� 0� op T O G: T �[. 0) 0 O O E Cl.)0 T Cf) T T (DOOTN N OOstOr,Nr,'T ON NN N N mmtom NOI�aJI� O(D0 > I� I� ti 0)O 0) 0)N (MO to 00 T O O c LO 0 O O OR OR OR 0Cl CD 00 O 00 N Ql� N N N 0M0 (LO � O rn O 00 0) 00 00 00 t�T00 O O O 0 N M CD M CD M (D T T T (D T O N T O N T O N O O O O O O T 0 O _ Lt' 0) 0)M d O U) (� U 0 ti 0 ~ 0 T ( co N T N T N T N N N T 0 O) O c .. 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Q N � c f0 0 O 0 N E 'n Ea cID N (d E N O O O r NL.L CD p� " (D N L a) a) s CL 7 L (a'a v Q) a) 0 N Q O 7 (4 C. 0 X c (D U c((°i Nm >, Yaa) N (C) ad+ 0 O X <0 0 ? a) E c a (D o h n' WO y U O 3 C (D L 0 0 f6 m a) () (u 0— c CL U. 0 H .0 U) C 76 �O z LAIF Performance Report Page I of 2 715h.11 Angefides, State Treasurer tnside the StateTreasurers Office Local Agency Investment Fund LAW Performance Report Reporting Date: 03/26/03 Effective Date: 03/26/03 Quarter Yield: 1.99% Daily: 1.89% Year: 2.31% Life: 166 IWAIWIY� Apportionment Rate: 2.31% Earnings Ratio: .0000633 339 04137 Fair Value Factor: 1.004029531 Monthly Average For February: 1.945% hftp://www.treasurer.ca.gov/laif/perfonnance.htm 4/1/2003 LAIF Performance Report Page 2 of 2 Corporate CO"WWCW Pier 2010% Pooled Money Investment Account POW0110 Col"POSM011 $55.3 Billion 02/28,A03 Loom Treasuries 9,84% 11.97% MOM 16.65% Adobe PDF version of LAI F Performance. Help with Adobe -Acrobat PDF. A* zMP jw�m 0 Treasuries 0 Mortgages UAgenctes ECUSENS 0 Tkw Deposits ® Sw*ers Acceptances 0 Repo 0 cwnwcw paper a Corporate Bonds Moans a Reverses E http://www.treasurer.ca.gov/laif/perfon-nance.htm 4/1/2003 FRB:Commercial Paper Rates and Outstandings Page 1 of 3 Federal . srve Release *.,ommercial raper Release I About Outstandings I Historical discount rates I Historical outstandings Data as of March 31, 2003 Commercial Paper Rates and Outstandings Derived from data supplied by The Depository Trust Company Trade data insufficient to support calculation of 90-day AA nonfinancial rate for March 31, 2003. Posted April 1, 2003 Discount rates AA AA A2/P2 Term financial nonfinancial nonfinancial 1-day 138 1.37 1 7-day 1.25 1.27 1.42 15-day 1.25 1.25 F 1.40 30-day 1.25 1.22 F—.48 60-day 1.22 1.22 F-1.40 90-day 1.21 n.a. F138 Yield curve Monev market basis 1 7 15 30 60 [days to Maturity Financial — — — hlanfhanaal ..... A2/R2 Percent 1,5 1.4 1.3 1.2 1.1 1.0 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0.0 w http://www.federalreserve.gov/Releases/CP/ r 4/l/2003 FRB:Commercial Paper Rates and Outstandings Page 2 of 3 Discount rate spread Thirty -day A2/P2 less AA nonfinancial commercial paper (daily) Basis points 150 140 130 120 110 1 OD 90 A 70 60 50 40 I >�30 ► 2 1 c� 01 J UL99 O1 uANOO 01 JULOO 41 JAN01 01 JUL01 01 JAN02 01 JUL02 Ol uAN03 01 JUL03 Discount rate history Thirty -day commercial paper (daily) — -- A2/P2 spread, 5—day moving average % U N: Percent 7 4 3 2 r 01JUL99 01 JANOO 01 JULOO O1 JAN01 01 JUL01 01 LAN022 .01JUL02 01 J,AN03 01JUL03 _ Financial — — — Nordinanotal ...•. A2/P2 Outstandings Weekly (Wednesday), seasonally adjusted Billions of dollars Billions of dollars http://www.federalreserve.gov/Releases/CP/ 1r V 4/1/2003 FRB:Commercial Paper Rates and Outstandings Page 3 of 3 1300 1200 1100 ffemn 400 300 200 9-, 90 01 JUL99 01ANOD 01 JU LOO 01 JAN01 01 JU L01 01 AN02 01 JU L02 01 AN03 01 JU L03 Financial — -- Nonfinancial The daily commercial paper release will usually be available before 11:00am EST. However, the Federal Reserve makes no guarantee regarding the timing of the daily commercial paper release. When the Federal Reserve is closed on a business day, yields for the previous business day will appear in the historical discount rates table. This policy is subject to change at any time without notice. Commercial paper outstanding Commercial paper outstanding, miscellaneous categories Volume Statistics 2003:Q1 Release I About I Outstandings I Historical discount rates I Historical outstandings .a�:<ex <�esz xaazzw: ,.ea .sa.;,:sa,�zna��xc.au:Mz<:am :x;c :;r....r. ;;,;: ...a,..:::rNm^ee�w.�.r�a.:��:� «...�,.�.;umrczzexa r>zc.;s:a:zz�w.,e�.c�wumox:::a:m .raa:.s sua ,,..v. :; aze,�r<rsmzrt�.so:;;:;,:. < < .::;�::::..., ,.� ,:.nx...... ;. <; w.�+.a. z.�;:..;.;:✓< , ..:. r :.;..,. ... .k✓<z:za.a....... .ssz .zz.sr�::;::. Home I Statistical releases Accessibilityl Contact Us Last update: April 1, 2003 http://www.federalreserve.gov/Releases/CP/ 4/l /2003 FRB: H.15--Selected Interested Rates, Web -Only Daily Update --March 28, 2003 Pagel of 3 Federal Reserve Statistical Release Selected Interest Rates Skip it) i.EiriCeJ21 Release Date: March 28, 2003 Weekly release dates and announcements I Flistori.cal data I About Daily update Other formats: Screen reader I ASCII The weekly release is posted on Monday. Daily updates of the weekly release are posted Tuesday throug H.15 DAILY UPDATE: WEB RELEASE ONLY For immediate release SELECTED INTEREST RATES March 28, 2003 Yields in percent per annum 2003 2003 2003 2003 Mar Mar Mar Mar Instruments 24 25 26 27 Federal funds (effective) 1 2 3 1.23 1.24 1.26 1.29 Commercial paper 3 4 5 6 Nonfinancial 1-month 1.21 1.24 1.24 1.24 2-month 1.21 1.22 1.19 1.24 3-month 1.20 1.18 1.21 Financial 1-month 1.21 1.24 1.24 1.25 2-month 1.23 1.24 1.23 1.21 3-month 1.24 1.23 1.23 1.24 CDs (secondary market) 3 7 1-month 1.26 1.26 1.26 1.27 3-month 1.25 1.24 1.25 1.24 6-month 1.23 1.22 1.22 1.22 Eurodollar deposits (London) 3 8 1-month 1.25 1.25 1.25 1.25 3-month 1.22 1.23 1.23 1.23 6-month 1.19 1.20 1.22 1.21 Bank prime loan 2 3 9 4.25 4.25 4.25 4.25 Discount window primary credit 2 10 2.25 2.25 2.25 2.25 U.S. government securities Treasury bills (secondary market) 3 4 4-week 1.16 1.19 1.17 1.16 3-month 1.15 1.16 1.16 1.14 6-month 1.16 1.16 1.15 1.14 Treasury constant maturities 11 1-month 1.18 1.21 1.19 1.18 3-month 1.17 1.18 1.18 1.16 6-month 1.19 1.19 1.18 1.17 1-year 1.32 1.28 1.27 1.25 2-year 1.71 1.69 1.68 1.62 3-year 2.14 2.12 2.11 2.05 5-year 2.98 2.97 2.94 2.92 7-year 3.55 3.54 3.52 3.50 10-year 3.98 3.97 3.96 3.95 http://www.federalreserve.gov/Releases/H15/update/ 4/l/2003 FRB: H.15--Selected Interested Rates, Web -Only Daily Update --March 28, 2003 Page 2 of 3 20-year 4.97 4.97 4.96 4.96 Treasury long-term average (25 years and above) 12 13 5.04 5.04 5.04 5.04 Interest rate swaps 14 1-year 1.41 1.39 1.39 1.34 2-year 2.01 1.95 1.96 1.87 3-year 2.59 2.52 2.53 2.44 4-year 3.04 2.98 2.99 2.91 5-year 3.41 3.36 3.37 3.29 7-year 3.94 3.89 3.90 3.83 10-year 4.45 4.40 4.40 4.34 30-year 5.26 5.22 5.22 5.20 Corporate bonds Moody's seasoned Aaa 15 6.00 5.99 5.94 5.91 Baa 7.01 7.01 6.97 6.95 State & local bonds 16 4.84 Conventional mortgages 17 See overleaf for footnotes FOOTNOTES 1. The daily effective federal funds rate is a weighted average of rates on brokered trades. 2. Weekly figures are averages of 7 calendar days ending on Wednesday of the current week; monthly figures include each calendar day in the month. 3. Annualized using a 360-day year or bank interest. 4. On a discount basis. 5. Interest rates interpolated from data on certain commercial paper trades settled by The Depository Trust Company. The trades represent sales of commercial paper by dealers or direct issuers to investors (that is, the offer side). See Board's Commercial Paper Web pages (http://www.federalreserve.gov/releases/cp) for more information. 6. The 1-, 2-, and 3-month rates are equivalent to the 30-, 60-, and 90-day dates reported on the Board's Commercial Paper Web page. 7. An average of dealer offering rates on nationally traded certificates of deposit. 8. Bid rates for Eurodollar deposits collected around 9:30 a.m. Eastern time. 9. Rate posted by a majority of top 25 (by assets in domestic offices) insured U.S.-chartered commercial banks. Prime is one of several base rates used by banks to price short-term business loans. 10. The rate charged for primary credit under,an amendment to the Board's Regulation A, which became effective January 9, 2003. This rate replaces that for adjustment credit, which was discontinued after January 8, 2003. For further information, see www.federalreserve.gov/boarddocs/press/bcreg/2002/200210312/default.htm. The rate reported is that for the Federal Reserve Bank of New York. Historical series for the rate on adjustment credit is available at www.federalreserve.gov/releases/hl5/data.htm. 11. Yields on actively traded issues adjusted to constant maturities. Source: U.S. Treasury. 12. Based on the unweighted average of the bid yields for all Treasury fixed -coupon securities with remaining terms to maturity of 25 9 http://www.federalreserve.gov/Releases/H15/update/ 4/1/2003 FRB: H.15--Selected Interested Rates, Web -Only Daily Update --March 28, 2003 Page 3 of 3 years and over. 13. A factor for adjusting the daily long-term average in order to estimate a 30-year rate can be found at http://www.treas.gov/offices/domestic-finance/debt-management/interest-rate/lt 14. International Swaps and Derivatives Association (ISDA) mid -market par swap rates. Rates are for a Fixed Rate Payer in return for receiving three month LIBOR, and are based on rates collected at 11:00 a.m. by Garban Intercapital plc and published on Reuters Page ISDAFIXI. Source: Reuters Limited. 15. Moody's Aaa rates through December 6, 2001 are averages of Aaa utility and Aaa industrial bond rates. As of December 7, 2001, these rates are averages of Aaa industrial bonds only. 16. Bond Buyer Index, general obligation, 20 years to maturity, mixed quality; Thursday quotations. 17. Contract interest rates on commitments for fixed-rate first mortgages. Source: FHLMC. DESCRIPTION OF THE TREASURY CONSTANT MATURITY SERIES Yields on Treasury securities at "constant maturity" are interpolated by the U.S. Treasury from the daily yield curve. This curve, which relates the yield on a security to its time to maturity, is based on the closing market bid yields on actively traded Treasury securities in the over-the-counter market. These market yields are calculated from composites of quotations obtained by the Federal Reserve Bank of New York. The constant maturity yield values are read from the yield curve at fixed maturities, currently 1, 3 and 6 months and 1, 2, 3, 5, 7, 10 and 20 years. This method provides a yield for a 10-year maturity, for example, even if no outstanding security has exactly 10 years remaining to maturity. Weekly release dates and announcements I Historical data I .About Daily update Other formats: Screen reader I .ASC;11 Statistical releases Home I Economic research and data .Aecessibility I Contact Lis Last update: March 28, 2003 http://www.federalreserve.gov/Releases/H15/update/ 4/l/2003 2 c m osaM w LL y o O L ON U U m o a� m E •N > $D C d _7 i r C C C N rn E axi r m t o 0 0 (D y X N d 4) U M 7 N „C„ L > 3 y a,o� xcr N L d 0 t9 41 4? € 2 C1 7 z cna aza UCl)L M. ) � g Cl)0 �cl -:a 0 a�0 M vO MO W) OOD r. 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RECOMMENDATION: Receive & File Finance Director Philip Angelides January 2003 STATE OF CALIFORNIA STATE TREASURER'S OFFICE POOLED MONEY INVESTMENT BOARD REPORT JANUARY 2003 TABLE OF CONTENTS SUMMARY................................................................. 01 SELECTED INVESTMENT DATA .................................... 02 PORTFOLIO COMPOSITION ........................................ 03 INVESTMENT TRANSACTIONS ..................................... 04 TIMEDEPOSITS........................................................ 17 BANK DEMAND DEPOSITS .......................................... 30 POOLED MONEY INVESTMENT BOARD DESIGNATION... 31 POOLED MONEY INVESTMENT ACCOUNT SUMMARY OF INVESTMENT DATA A COMPARISON OF JANUARY 2003 WITH JANUARY 2002 (DOLLARS IN THOUSANDS) ....JANUARY 2003 JANUARY 20Q2 CHANGE. Average Daily Portfolio $ 56,246,932 $ 51,386,227 $ +4,860,705 Accrued Earnings $ 100,458 $ 133,884 -33,426 Effective Yield 2.103 3.068 -0.965 Average Life -Month End (In Days) 190 183 +7 � Total Security Transactions Amount $ 20,149,892 $ 23,466,004 -3,316,112 Number 436 503 -67 Total Time Deposit Transactions Amount $ 2,632,290 $ 1,951,700 +680,590 Number 145 152 -7 Average Workday Investment Activity $ 1,084,866 $ 1,210,367 -125,501 Prescribed Demand Account Balances For Services $ 859,891 $ 607,025 +252,866 For Uncollected Funds $ 207,178 $ 66,399 +140,779 1 PHILIP ANGELIDES TREASURER STATE OF CALIFORNIA INVESTMENT DIVISION SELECTED INVESTMENT DATA ANALYSIS OF THE POOLED MONEY INVESTMENT ACCOUNT PORTFOLIO (000 OMITTED) January 31, 2003 DIFFERENCE IN PERCENT OF PERCENT OF PORTFOLIO FROM TYPE OF SECURITY AMOUNT PORTFOLIO PRIOR MONTH Government Bills $ 497,500 0.86 -0.02 Bonds 0 0.00 0.00 Notes 6,336,085 10.91 -1.37 Strips 0 0.00 0.00 Total Government $ 6,833,585 11.77 -1.39 Federal Agency Coupons $ 4,047,660 6.97 -1.03 Certificates of Deposit 10,292,012 17.73 +3.45 Bank Notes 799,992 1.38 +0.31 Bankers' Acceptances 0 0.00 0.00 Repurchases 0 0.00 0.00 Federal Agency Discount Notes 10,228,961 17.62 +1.43 Time Deposits 5,434,095 9.36 -0.04 GNMAs 672 0.00 0.00 Commercial Paper 12,525,373 21.57 -1.37 FHLMC 5,822 0.01 0.00 Corporate Bonds 2,234,041 3.85 -0.38 Pooled Loans 5,655,103 9.74 -0.98 GF Loans 0 0.00 0.00 Reversed Repurchases 0 0.00 0.00 Total (All Types) $ 58,057,316 100.00 '.°.x4"Mlam INVESTMENT ACTIVITY JANUARY 2003 DECEMBER 2002 NUMBER AMOUNT NUMBER AMOUNT Pooled Money 436 $ 20,149,892 439 $ 20,681,724 Other 6 76,689 35 376,833 Time Deposits 145 2,632,290 100 1,977,500 Totals 587 $ 22,858,871 574 $ 23,036,057 PMIA Monthly Average Effective Yield 2.103 2.201 Year to Date Yield Last Day of Month 2.413 2.474 2 U Commercial Paper 21.57% Pooled Money Investment Account Portfolio Composition $58.0 Billion 9.36% Loans Treasuries 0 9.74 0 11.77% C D's/B N's 19.11% 3 iges Agencies 24.59% 01 /31 /03 8 Treasuries B Mortgages 13 Agencies CD's/BN's ■ Time Deposits El Bankers Acceptances ■ Repo Commercial Paper Corporate Bonds ❑ Loans Reverses 01/02/03 REDEMPTIONS CP GMAC 01/02/03 1.940 $ 25,000 20 $ 26,944.44 1.969 CID FMCC 01/02/03 2.250 30,000 62 116,250.00 2.290 CID BARTON 01/02/03 1.730 35,000 78 131,191.67 1.760 CID BARTON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID BARTON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID BARTON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID SALOMON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID SALOMON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID SALOMON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID SALOMON 01/02/03 1.730 50,000 78 187,416.67 1.760 CID GOLDMAN 01/02/03 1.750 50,000 78 189,583.33 1.781 CID GOLDMAN 01/02/03 1.750 50,000 78 189,583.33 1.781 CID GECC 01/02/03 1.700 50,000 83 195,972.22 1.730 CID BEAR 01/02/03 1.710 50,000 91 216,125.00 1.741 CID BEAR 01/02/03 1.710 50,000 91 216,125.00 1.741 DISC NOTES FHLMC 01/02/03 1.670 2,386 78 8,633.34 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 DISC NOTES FHLMC 01/02/03 1.670 50,000 78 180,916.67 1.699 PURCHASES CD W/F 1.290% 03/05/03 1.290 50,000 CD W/F 1.290% 03/05/03 1.290 50,000 CD DEXIA 1.310% 06/20/03 1.300 50,000 CD DEXIA 1.310% 06/20/03 1.300 50,000 CD MONTREAL 1.290% 06/20/03 1.290 50,000 CD MONTREAL 1.290% 06/20/03 1.290 50,000 CD NOVA SCOT 1.300% 06/20/03 1.300 50,000 CD NOVA SCOT 1.300% 06/20/03 1.300 50,000 CD LLOYDS 1.300% 06/20/03 1.300 50,000 CD LLOYDS 1.300% 06/20/03 1.300 50,000 CD TORONTO 1.300% 06/20/03 1.295 50,000 CD TORONTO 1.300% 06/20/03 1.295 50,000 CD TORONTO 1.300% 06/20/03 1.295 50,000 CD TORONTO 1.300% 06/20/03 1.295 50,000 CD DEXIA 1.310% 06/27/03 1.300 50,000 CD DEXIA 1.310% 06/27/03 1.300 50,000 CID GECC 01/03/03 1.310 50,000 CID GECC 01/03/03 1.310 50,000 CID GECC 01/03/03 1.310 50,000 CID GECC 01/03/03 1.310 50,000 4 01/03/03 REDEMPTIONS CP GECC 01/03/03 1.310 50,000 1 1,819.44 1.328 CID GECC 01/03/03 1.310 50,000 1 1,819.44 1.328 CID GECC 01/03/03 1.310 50,000 1 1,819.44 1.328 CID GECC 01/03/03 1.310 50,000 1 1,819.44 1.328 NO PURCHASES 01/06/03 NO SALES PURCHASES CD RB SCOT 1.320% 01/15/03 1.280 25,000 CID BEAR 01 /21 /03 1.280 25,000 CID BEAR 01/21/03 1.280 50,000 01/07/03 NO SALES PURCHASES CID BEAR 01/13/03 1.270 25,000 CID GE 01/13/03 1.250 25,000 CID GE 01/13/03 1.250 50,000 01/08/03 REDEMPTIONS DISC NOTES FNMA 01/08/03 1.690 10,000 84 39,433.33 1.720 DISC NOTES FNMA 01/08/03 1.690 50,000 84 197,166.67 1.720 DISC NOTES FNMA 01/08/03 1.690 50,000 84 197,166.67 1.720 DISC NOTES FNMA 01/08/03 1.690 50,000 84 197,166.67 1.720 PURCHASES CID W/F 01/13/03 1.230 50,000 CID W/F 01/13/03 1.230 50,000 CID W/F 01/13/03 1.230 50,000 CID W/F 01/13/03 1.230 50,000 CID W/F 01/13/03 1.230 50,000 CID W/F 01/13/03 1.230 50,000 01/09/03 REDEMPTIONS CID SAFEWAY 01/09/03 1.500 20,000 16 13,333.33 1.521 CID CAFCO 01/09/03 1.320 -50,000 55 100,833.33 1.341 CID CAFCO 01/09/03 1.320 50,000 55 100,833.33 1.341 DISC NOTES FHLMC 01/09/03 1.680 44,506 84 174,463.52 1.710 DISC NOTES FHLMC 01/09/03 1.680 50,000 84 196,000.00 1.710 DISC NOTES FHLMC 01/09/03 1.680 50,000 84 196,000.00 1.710 k, 01/09/03 NO PURCHASES 01/10/03 REDEMPTIONS CID TEXT FIN 01/10/03 1.500 25,000 59 61,458.33 1.524 CID WYETH 01/10/03 2.100 50,000 65 189,583.34 2.137 CID WYETH 01/10/03 2.100 50,000 65 189,583.34 2.137 DISC NOTES FHLB 01/10/03 1.670 13,822 86 55,142.10 1.699 DISC NOTES FHLB 01/10/03 1.670 50,000 86 199,472.22 1.699 DISC NOTES FHLB 01/10/03 1.670 50,000 86 199,472.22 1.699 DISC NOTES FHLB 01/10/03 1.670 50,000 86 199,472.22 1.699 DISC NOTES FHLB 01/10/03 1.670 50,000 86 199,472.22 1.699 PURCHASES CID NCAT 01/13/03 1.220 50,000 MTN W/F 7.250% 08/24/05 2.530 16,567 01/13/03 REDEMPTIONS CID NCAT 01/13/03 1.220 50,000 3 5,083.33 1.237 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID W/F 01/13/03 1.230 50,000 5 8,541.67 1.247 CID BEAR 01/13/03 1.270 25,000 6 5,291.67 1.287 CID GE 01/13/03 1.250 25,000 6 5,208.33 1.267 CID GE 01/13/03 1.250 50,000 6 10,416.67 1.267 CID SAFEWAY 01/13/03 1.520 50,000 62 130,888.89 1.545 CID SAFEWAY 01/13/03 1.520 50,000 62 130,888.89 1.545 FHLB 5.125% 01/13/03 4.068 50,000 566 3,181,106.95 4.039 FHLB 5.125% 01/13/03 4.068 50,000 566 3,181,106.95 4.039 FHLB 5.125% 01/13/03 4.068 50,000 566 3,181,106.95 4.039 FHLB 5.125% 01/13/03 4.068 50,000 566 3,181,106.95 4.039 FHLB 5.125% 01/13/03 4.090 50,000 566 3,197,756.95 4.062 FHLB 5.125% 01/13/03 4.090 50,000 566 3,197,756.95 4.062 FHLB 5.125% 01/13/03 5.360 25,000 725 2,650,895.83 5.361 PURCHASES CD ABN ARMO 1.290% 06/20/03 1.280 50,000 CD ABN ARMO 1.290% 06/20/03 1.280 50,000 CD ABN ARMO 1.290% 06/20/03 1.280 50,000 CD ABN ARMO 1.290% 06/20/03 1.280 50,000 CP NCAT 01 /21 /03 1.250 50,000 CID NCAT 01 /21 /03 1.250 50,000 CID GOLDMAN 04/10/03 1.250 50,000 CID GOLDMAN 04/10/03 1.250 50,000 1.1 01/13/03 PURCHASES (continued) CP GOLDMAN 04/11/03 1.250 50,000 CP GOLDMAN 04/11/03 1.250 50,000 CP GOLDMAN 04/11/03 1.250 50,000 CP GOLDMAN 04/11/03 1.250 50,000 CP GOLDMAN 04/11/03 1.250 50,000 01/14/03 REDEMPTIONS CP MORG STAN 01/14/03 1.750 50,000 91 - 221,180.56 1.782 CP MORG STAN 01/14/03 1.750 50,000 91 221,180.56 1.782 CP MORG STAN 01/14/03 1.750 50,000 91 221,180.56 1.782 CP MORG STAN 01/14/03 1.750 50,000 91 221,180.56 1.782 CP GEN MILLS 01/14/03 2.010 20,000 104 116,133.33 2.049 CP SRAC 01/14/03 2.150 50,000 104 310,555.56 2.193 CP CITICORP 01/14/03 1.750 50,000 112 272,222.22 1.784 CP CITICORP 01/14/03 1.750 50,000 112 272,222.22 1.784 CP CITICORP 01/14/03 1.750 50,000 112 272,222.22 1.784 MTN FMCC 6.000% 01/14/03 3.900 15,750 356 608,107.50 3.881 MTN FMCC 6.000% 01/14/03 5.600 7,000 664 714,863.33 5.576 PURCHASES CD US BANK 1.280% 06/20/03 1.280 50,000 CD US BANK 1.280% 06/20/03 1.280 50,000 CD US BANK 1.280% 06/27/03 1.280 50,000 CD US BANK 1.280% 06/27/03 1.280 50,000 CP GECC 01/15/03 1.240 50,000 CP SAFEWAY 04/01/03 1.420 50,000 CP SRAC 04/01/03 1.650 50,000 CP MORG STAN 05/09/03 1.290 50,000 CP MORG STAN 05/09/03 1.290 50,000 CP MORG STAN 05/09/03 1.290 50,000 CP MORG STAN 05/09/03 1.290 50,000 01/15/03 REDEMPTIONS CD RB SCOT 1.320% 01/15/03 1.280 25,000 9 8,017.67 1.300 CD MONTREAL 1.320% 01/15/03 1.320 50,000 19 34,833.33 1.338 CD MONTREAL 1.320% 01/15/03 1.320 50,000 19 34,833.33 1.338 CP GECC 01/15/03 1.240 50,000 1 1,722.22 1.257 CP HOUSEHOLD 01/15/03 1.520 50,000 19 40,111.11 1.542 CP HOUSEHOLD 01/15/03 1.520 50,000 19 40,111.11 1.542 CP GECC 01/15/03 1.330 50,000 19 35,097.22 1.349 CP GECC 01/15/03 1.330 50,000 19 35,097.22 1.349 CP GECC 01/15/03 1.330 50,000 19 35,097.22 1.349 CP GECC 01/15/03 1.330 50,000 19 35,097.22 1.349 MTN FMCC 7.500% 01/15/03 2.910 9,210 203 151,912.87 2.893 MTN FMCC 7.250% 01/15/03 2.910 36,050 203 593,838.36 2.893 7 01/15/03 REDEMPTIONS (continued) MTN FMCC 7.250% 01 /15/03 3.353 10,210 258 MTN FMCC 7.500% 01 /15/03 4.426 20,000 318 MTN FMCC 7.250% 01 /15/03 5.600 6,000 665 PURCHASES CID W/F 03/28/03 1.270 10,000 CID W/F 03/28/03 1.270 50,000 CID SALOMON 04/01/03 1.270 50,000 CID SALOMON 04/01 /03 1.270 50,000 CID CITICORP 04/11 /03 1.280 50,000 CID CITICORP 04/11/03 1.280 50,000 CID JP MORGAN 06/30/03 1.280 50,000 CID JP MORGAN 06/30/03 1.280 50,000 CID JP MORGAN 06/30/03 1.280 50,000 CID JP MORGAN 06/30/03 1.280 50,000 DISC NOTES FHLMC 06/20/03 1.240 40,000 DISC NOTES FHLMC 06/20/03 1.240 50,000 DISC NOTES FHLMC 06/20/03 1.240 50,000 DISC NOTES FHLMC 06/20/03 1.240 50,000 DISC NOTES FHLMC 06/20/03 1.240 50,000 DISC NOTES FHLMC 06/20/03 1.235 50,000 DISC NOTES FHLMC 06/20/03 1.235 50,000 01/16/03 REDEMPTIONS PURCHASES 246,865.12 799,621.44 622,190.00 FHLB 5.370% 01/16/03 5.360 25,000 728 2,672,968.96 FHLB 5.370% 01/16/03 5.830 50,000 762 6,025,433.33 CD CHASE 1.280% 06/20/03 1.280 50,000 CD CHASE 1.280% 06/20/03 1.280 50,000 CD CHASE 1.280% 06/30/03 1.280 50,000 CD CHASE 1.280% 06/30/03 1.280 50,000 CD CIBC 1.280% 06/30/03 1.280 50,000 CD CIBC 1.280% 06/30/03 1.280 50,000 CD SOC GEN 1.280% 06/30/03 1.280 50,000 CD SOC GEN 1.280% 06/30/03 1.280 50,000 CID FCAR 06/09/03 1.290 30,000 CID FCAR 06/09/03 1.290 50,000 CID JP MORGAN 06/20/03 1.280 20,000 CID AMER EXP 06/20/03 1.260 50,000 CID AMER EXP 06/20/03 1.260 50,000 CID AMER EXP 06/30/03 1.260 50,000 CID AMER EXP 06/30/03 1.260 50,000 8 3.331 4.471 5.536 5.359 5.824 01/17/03 REDEMPTIONS CP BRISTOL 01/17/03 1.380 49,150 32 60,290.67 1.400 NO PURCHASES 01/21/03 REDEMPTIONS CD W/F 1.290% 01/21/03 1.290 50,000 21 37,625.00 1.307 CD W/F 1.290% 01/21/03 1.290 50,000 21 37,625.00 1.307 CD W/F 1.300% 01/21/03 1.300 30,000 22 23,833.33 1.318 CD W/F 1.300% 01/21/03 1.300 50,000 22 39,722.22 1.318 CD RB SCOT 1.350% 01/21/03 1.310 50,000 22 40,087.25 1.330 CD CIBC 1.340% 01/21/03 1.340 50,000 25 46,527.78 1.358 CD CIBC 1.340% 01/21/03 1.340 50,000 25 46,527.78 1.358 CP NCAT 01/21/03 1.250 50,000 8 13,888.89 1.267 CP NCAT 01/21/03 1.250 50,000 8 13,888.89 1.267 CP BEAR 01/21/03 1.280 25,000 15 13,333.33 1.298 CP BEAR 01/21/03 1.280 50,000 15 26,666.67 1.298 CP BEAR 01/21/03 1.310 50,000 22 40,027.78 1.329 CP GECC 01/21/03 1.310 50,000 22 40,027.78 1.329 CP GECC 01/21/03 1.310 50,000 22 40,027.78 1.329 CP GECC 01/21/03 1.310 50,000 22 40,027.78 1.329 CP GECC 01/21/03 1.310 50,000 22 40,027.78 1.329 CP CRC 01/21/03 1.320 50,000 22 40,333.33 1.339 CP CRC 01/21/03 1.320 50,000 22 40,333.33 1.339 CP BEAR 01/21/03 1.330 50,000 25 46,180.56 1.349 CP BEAR 01/21/03 1.330 50,000 25 46,180.56 1.349 CP GECC 01/21/03 1.330 50,000 25 46,180.56 1.349 CP GECC 01/21/03 1.330 50,000 25 46,180.56 1.349 CP GECC 01/21/03 1.330 50,000 25 46,180.56 1.349 CP GECC 01/21/03 1.330 50,000 25 46,180.56 1.349 CP GECC 01/21/03 1.330 50,000 28 51,722.22 1.349 CP GECC 01/21/03 1.330 50,000 28 51,722.22 1.349 CP GECC 01/21/03 1.330 50,000 28 51,722.22 1.349 CP GECC 01/21/03 1.330 50,000 28 51,722.22 1.349 CP CAMPBELL 01/21/03 1.420 25,000 70 69,027.78 1.443 CP DISNEY 01/21/03 1.600 50,000 70 155,555.56 1.627 CP WYETH 01/21/03 1.800 50,000 70 175,000.00 1.831 CP DISNEY 01/21/03 1.970 50,000 85 232,569.44 2.006 CP KODAK 01/21/03 2.150 50,000 85 253,819.44 2.190 CP CRC 01/21/03 1.780 35,000 89 154,019.44 1.812 CP CRC 01/21/03 1.780 50,000 89 220,027.78 1.812 CP CRC 01/21/03 1.780 50,000 89 220,027.78 1.812 CP CRC 01/21/03 1.780 50,000 89 220,027.78 1.812 CP SRAC 01/21/03 2.180 50,000 102 308,833.33 2.224 PURCHASES CD BARCLAYS 1.260% 06/20/03 1.260 50,000 9 01/21/03 PURCHASES (continued) CD BARCLAYS 1.260% 06/20/03 1.260 50,000 CD BARCLAYS 1.260% 06/30/03 1.260 50,000 CD BARCLAYS 1.260% 06/30/03 1.260 50,000 CD SVENSKA 1.280% 06/20/03 1.270 50,000 CD SVENSKA 1.280% 06/20/03 1.270 50,000 CD SVENSKA 1.280% 06/30/03 1.270 50,000 CD SVENSKA 1.280% 06/30/03 1.270 50,000 CP SRAC 04/02/03 1.650 50,000 CP AMER EXP 04/11/03 1.260 50,000 CP AMER EXP 04/11/03 1.260 50,000 CP BEAR 06/20/03 1.280 50,000 CP BEAR 06/20/03 1.280 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP GECC 06/20/03 1.270 50,000 CP JP MORGAN 06/20/03 1.270 50,000 CP JP MORGAN 06/20/03 1.270 50,000 CP JP MORGAN 06/30/03 1.270 50,000 CP JP MORGAN 06/30/03 1.270 50,000 DISC NOTES FNMA 06/26/03 1.220 50,000 DISC NOTES FNMA 06/26/03 1.220 50,000 01/22/03 REDEMPTIONS MTN GMAC 5.875% 01/22/03 3.702 10,830 433 484,800.80 3.681 MTN GMAC 5.875% 01/22/03 6.580 34,000 775 4,710,038.89 6.615 NO PURCHASES 01/23/03 NO SALES PURCHASES CD BK SCOT 1.260% 06/20/03 1.255 50,000 CD BK SCOT 1.260% 06/20/03 1.255 50,000 CP GMAC 03/14/03 1.580 50,000 CP GE 03/26/03 1.260 50,000 CP GE 03/26/03 1.260 50,000 CP GE 03/28/03 1.260 50,000 CP GE 03/28/03 1.260 50,000 CP JP MORGAN 06/30/03 1.260 50,000 CP JP MORGAN 06/30/03 1.260 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 10 01/23/03 PURCHASES (continued) DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 01/24/03 NO SALES PURCHASES CD CHASE 1.240% 06/30/03 1.240 50,000 CD CHASE 1.240% 06/30/03 1.240 50,000 CD MONTREAL 1.250% 06/30/03 1.240 50,000 CD MONTREAL 1.250% 06/30/03 1.240 50,000 CP MORG STAN 04/11/03 1.270 50,000 CP MORG STAN 04/11/03 1.270 50,000 CP MORG STAN 04/11/03 1.270 50,000 CP MORG STAN 04/11/03 1.270 50,000 01/27/03 REDEMPTIONS CD RB SCOT 1.350% 01/27/03 1.340 50,000 32 59,556.08 1.358 CD RB SCOT 1.350% 01/27/03 1.340 50,000 32 59,556.08 1.358 CD HYPO 1.360% 01/27/03 1.360 50,000 32 60,444.44 1.378 CD HYPO 1.360% 01/27/03 1.360 50,000 32 60,444.44 1.378 CP GECC 01/27/03 1.360 20,000 56 42,311.11 1.381 CP GECC 01/27/03 1.360 50,000 56 105,777.78 1.381 CP GECC 01/27/03 1.360 50,000 56 105,777.78 1.381 CP GECC 01/27/03 1.360 50,000 56 105,777.78 1.381 CP TEXT FIN 01/27/03 1.570 25,000 63 68,687.50 1.596 CP GEN MILLS 01/27/03 1.630 50,000 70 158,472.22 1.657 CP TEXT FIN 01/27/03 1.530 25,000 73 77,562.50 1.556 CP CITICORP 01/27/03 1.340 50,000 73 135,861.11 1.362 CP CITICORP 01/27/03 1.340 50,000 73 135,861.11 1.362 CP GEN MILLS 01/27/03 1.880 50,000 84 219,333.33 1.914 CP WYETH 01/27/03 2.100 50,000 84 245,000.00 2.139 CP WYETH 01/27/03 2.120 50,000 89 262,055.56 2.160 CP TEXT FIN 01/27/03 2.000 25,000 91 126,388.89 2.038 CP CAMPBELL 01/27/03 1.820 25,000 97 122,597.22 1.854 PURCHASES CP TEXT FIN 04/01/03 1.400 25,000 CP GEN MILLS 06/02/03 1.380 25,000 CP JP MORGAN 06/20/03 1.240 50,000 PURCHASES c/ TREAS NOTES 7.000% 07/15/06 1.240 44,110 11 01 /28/03 SALES c/ TREAS NOTES PURCHASES 7.000% 07/15/06 1.240 44,110 1 1,722.22 1.257 CD STNRD CH 1.270% 06/30/03 1.260 50,000 CD STNRD CH 1.270% 06/30/03 1.260 50,000 CP GMAC 02/27/03 1.530 35,000 CP CITICORP 04/11/03 1.260 50,000 CP CITICORP 04/11/03 1.260 50,000 CP DISNEY 05/22/03 1.400 50,000 SBA FR 1.550% 12/25/27 1.550 15,028 01/29/03 REDEMPTIONS CP WYETH 01/29/03 1.820 50,000 56 141,555.56 1.850 CP CITICORP 01/29/03 1.340 25,000 65 60,486.11 1.361 CP CITICORP 01/29/03 1.340 50,000 65 120,972.22 1.361 CP KODAK 01/29/03 1.950 50,000 86 232,916.66 1.986 CP WYETH 01/29/03 2.120 10,000 89 52,411.11 2.160 CP WYETH 01/29/03 2.120 50,000 89 262,055.56 2.160 CP JP MORGAN 01/29/03 1.630 50,000 91 206,013.89 1.659 CP JP MORGAN 01/29/03 1.630 50,000 91 206,013.89 1.659 CP HERTZ 01/29/03 2.270 50,000 97 305,819.44 2.315 CP DEERE 01/29/03 2.030 25,000 98 138,152.78 2.069 CP DEERE 01/29/03 2.030 50,000 98. 276,305.56 2.069 CP GOLDMAN 01/29/03 1.750 50,000 105 255,208.33 1.783 CP GOLDMAN 01/29/03 1.750 50,000 105 255,208.33 1.783 CP SALOMON 01/29/03 1.740 50,000 105 253,750.00 1.773 CP SALOMON 01/29/03 1.740 50,000 105 253,750.00 1.773 CP SALOMON 01/29/03 1.740 50,000 105 253,750.00 1.773 CP SALOMON 01/29/03 1.740 50,000 105 253,750.00 1.773 CP FMCC 01/29/03 2.120 50,000 120 353,333.33 2.164 CP FMCC 01/29/03 2.120 50,000 120 353,333.33 2.164 CP SRAC 01/29/03 2.150 50,000 120 358,333.33 2.195 DISC NOTES FHLMC 01/29/03 1.630 50,000 105 237,708.33 1.660 DISC NOTES FHLMC 01/29/03 1.630 50,000 105 237,708.33 1.660 DISC NOTES FHLMC 01/29/03 1.630 50,000 105 237,708.33 1.660 DISC NOTES FHLMC 01/29/03 1.630 50,000 105 237,708.33 1.660 DISC NOTES FNMA 01/29/03 1.550 4,700 91 18,414.86 1.577 DISC NOTES FNMA 01/29/03 1.550 50,000 91 195,902.78 1.577 DISC NOTES FNMA 01/29/03 1.550 50,000 91 195,902.78 1.577 DISC NOTES FNMA 01/29/03 1.550 50,000 91 195,902.78 1.577 PURCHASES CD W/F 1.270% 02/21/03 CD W/F 1.270% 02/21/03 CD CIBC 1.230% 06/20/03 12 1.250 46,500 1.250 50,000 1.230 50,000 01/29/03 PURCHASES (continued) CD CIBC 1.230% 06/20/03 1.230 50,000 CD BK SCOT 1.230% 06/20/03 1.225 50,000 CD BK SCOT 1.230% 06/20/03 1.225 50,000 CD BNP 1.230% 06/20/03 1.225 50,000 CD BNP 1.230% 06/20/03 1.225 50,000 CP WALMART 02/11/03 1.220 50,000 CP DEERE 03/11/03 1.290 30,000 CP SRAC 04/07/03 1.590 50,000 CP CITICORP 04/10/03 1.260 50,000 CP CITICORP 04/10/03 1.260 50,000 CP FMCC 06/20/03 1.580 50,000 CP FMCC 06/20/03 1.580 50,000 CP FMCC 06/20/03 1.580 50,000 CP GECC 06/20/03 1.250 50,000 CP GECC 06/20/03 1.250 50,000 CP GECC 06/20/03 1.250 50,000 CP GECC 06/20/03 1.250 50,000 CP JP MORGAN 06/20/03 1.240 50,000 CP JP MORGAN 06/20/03 1.240 50,000 CP JP MORGAN 06/30/03 1.240 50,000 CP JP MORGAN 06/30/03 1.240 50,000 DISC NOTES FHLMC 05/01/03 1.190 41,000 DISC NOTES FHLMC 05/01/03 1.190 50,000 DISC NOTES FHLMC 06/20/03 1.190 50,000 DISC NOTES FHLMC 06/20/03 1.190 50,000 DISC NOTES FHLMC 06/30/03 1.190 50,000 DISC NOTES FHLMC 06/30/03 1.190 50,000 DISC NOTES FNMA 05/27/03 1.200 50,000 DISC NOTES FNMA 05/27/03 1.200 50,000 DISC NOTES FNMA 05/28/03 1.200 50,000 DISC NOTES FNMA 05/28/03 1.200 50,000 DISC NOTES FNMA 05/28/03 1.200 50,000 DISC NOTES FNMA 05/28/03 1.200 50,000 DISC NOTES FNMA 05/30/03 1.200 50,000 DISC NOTES FNMA 05/30/03 1.200 50,000 DISC NOTES FNMA 06/18/03 1.195 50,000 DISC NOTES FNMA 06/18/03 1.195 50,000 DISC NOTES FNMA 06/18/03 1.195 50,000 DISC NOTES FNMA 06/18/03 1.195 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/20/03 1.200 50,000 DISC NOTES FNMA 06/30/03 1.205 22,571 13 01/29/03 PURCHASES (continued) DISC NOTES FNMA 06/30/03 1.200 50,000 DISC NOTES FNMA 06/30/03 1.200 50,000 DISC NOTES FNMA 06/30/03 1.200 50,000 DISC NOTES FNMA 06/30/03 1.200 50,000 DISC NOTES FNMA 06/30/03 1.205 50,000 PURCHASES c/ DISC NOTES FHLMC 12/15/03 1.210 50,000 DISC NOTES FHLMC 12/15/03 1.210 50,000 DISC NOTES FNMA 03/14/03 1.210 50,000 FHLMC 2.250% 12/27/04 1.210 14,380 01/30/03 REDEMPTIONS DISC NOTES FNMA 01/30/03 1.820 50,000 220 556,111.11 1.866 DISC NOTES FNMA 01/30/03 1.820 50,000 220 556,111.11 1.866 DISC NOTES FNMA 01/30/03 1.820 50,000 220 556,111.11 1.866 DISC NOTES FNMA 01/30/03 1.820 50,000 220 556,111.11 1.866 DISC NOTES FNMA 01/30/03 1.830 50,000 220 559,166.67 1.876 DISC NOTES FNMA 01/30/03 1.830 50,000 220 559,166.67 1.876 SALES c/ DISC NOTES FHLMC 12/15/03 1.210 50,000 1 1,628.46 1.226 DISC NOTES FHLMC 12/15/03 1.210 50,000 1 1,628.46 1.226 DISC NOTES FNMA 03/14/03 1.210 50,000 1 1,644.52 1.226 FHLMC 2.250% 12/27/04 1.210 14,380. 1 476.34 1.226 PURCHASES BN BANC ONE 1.230% 06/02/03 1.230 50,000 BN BANC ONE 1.230% 06/02/03 1.230 50,000 BN BANC ONE 1.230% 06/20/03 1.230 50,000 BN BANC ONE 1.230% 06/20/03 1.230 50,000 CD S-E BANKEN 1.280% 04/01/03 1.280 50,000 CD S-E BANKEN 1.280% 04/01/03 1.280 50,000 CD BARCLAYS 1.260% 05/02/03 1.250 50,000 CD BARCLAYS 1.260% 05/02/03 1.250 50,000 CID CAFCO 05/05/03 1.250 50,000 CID CAFCO 05/05/03 1.250 50,000 CP CRC 05/05/03 1.250 50,000 CID CRC 05/05/03 1.250 50,000 CID CRC 05/09/03 1.250 50,000 CID CRC 05/09/03 1.250 50,000 CID GMAC 06/02/03 1.570 50,000 DISC NOTES FNMA 06/30/03 1.220 50,000 14 01/31/03 REDEMPTIONS CD US BANK 1.720% 01/31/03 1.720 50,000 106 253,222.22 1.743 CD US BANK 1.720% 01/31/03 1.720 50,000 106 253,222.22 1.743 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 710 4,603,159.53 4.731 TREAS NOTES 4.750% 01/31/03 4.732 25,000 714 2,314,701.31 4.731 TREAS NOTES 4.750% 01/31/03 4.732 25,000 714 2,314,701.31 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 714 4,629,402.62 4.731 TREAS NOTES 4.750% 01/31/03 4.732 50,000 714 4,629,402.62 4.731 TREAS NOTES 4.750% 01/31/03 4.674 50,000 723 4,633,762.09 4.672 TREAS NOTES 4.750% 01/31/03 4.674 50,000 723 4,633,762.09 4.672 PURCHASES DISC NOTES FHLMC 06/20/03 1.210 1,625 DISC NOTES FHLMC 06/20/03 1.210 50,000 DISC NOTES FHLMC 06/20/03 1.210 50,000 DISC NOTES FHLMC 06/20/03 1.210 50,000 DISC NOTES FHLMC 06/20/03 1.210 50,000 DISC NOTES FNMA 06/30/03 1.220 50,000 DISC NOTES FNMA 06/30/03 1.220 50,000 15 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 (EXIM), Bankers Acceptances (BA), Commercial Paper (CP), Government National Mortgage Association (GNMA), Federal Home Loan Bank Notes (FHLB), Federal Land Bank Bonds (FLB), Federal Home Loan Mortgage Corporation Obligation (FHLMC PC) & (FHLMC GMC), Federal Farm Credit Bank Bonds (FFCB), Federal Farm Credit Discount Notes (FFC), Corporate Securities (CB), US Ship Financing Bonds (TITLE XI'S), International Bank of Redevelopment (IBRD), Tennessee Valley Authority (TVA), Medium Term Notes (MTN), Real Estate Mortgage Investment Conduit (REMIC). b/ Purchase or sold yield based on 360 day calculation for discount obligations and Repurchase Agreements. c/ Repurchase Agreement. d/ Par amount of securities purchased, sold or redeemed. e/ Securities were purchased and sold as of the same date. f/ Repurchase Agreement against Reverse Repurchase Agreement. 9-// Outright purchase against Reverse Repurchase Agreement. h/ Security "SWAP" transactions. 1 Buy back agreement. RRS Reverse Repurchase Agreement. RRP Termination of Reverse Repurchase Agreement. 16 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE ALHAMBRA Bank of East Asia (USA) 08/13/02 1.610 3,000,000.00 02/13/03 Bank of East Asia (USA) 11/13/02 1.310 6,000,000.00 05/13/03 Bank of East Asia (USA) 01 /14/03 1.290 3,095,000.00 07/16/03 Omni Bank 08/27/02 1.720 3,000,000.00 02/25/03 Omni Bank 09/05/02 1.710 3,000,000.00 03/07/03 Omni Bank 10/21/02 1.730 2,000,000.00 04/23/03 Omni Bank 11 /20/02 1.310 2,000,000.00 05/21 /03 ARROYO GRANDE Mid -State Bank 08/13/02 1.610 5,000,000.00 02/13/03 Mid -State Bank 09/11 /02 1.700 5,000,000.00 03/12/03 Mid -State Bank 10/16/02 1.580 5,000,000.00 04/14/03 Mid -State Bank 11/13/02 1.310 5,000,000.00 05/13/03 Mid -State Bank 12/11/02 1.310 5,000,000.00 06/13/03 Mid -State Bank 01/16/03 1.290 5,000,000.00 07/17/03 BEVERLY HILLS City National Bank 09/09/02 1.640 10,000,000.00 03/10/03 City National Bank 12/09/02 1.260 10,000,000.00 03/13/03 City National Bank 10/17/02 1.620 25,000,000.00 04/15/03 BREA Jackson Federal Bank 08/12/02 1.620 10,000,000.00 02/11/03 Pacific Western National Bank 01 /14/03 1.210 2,000,000.00 02/05/03 CALABASAS First Bank of Beverly Hills FSB 08/07/02 1.650 10,000,000.00 02/06/03 First Bank of Beverly Hills FSB 08/28/02 1.740 10,000,000.00 03/03/03 First Bank of Beverly Hills FSB 09/18/02 1.750 10,000,000.00 03/19/03 CAMARILLO First California Bank 09/25/02 1.650 3,000,000.00 03/24/03 First California Bank 01 /30/03 1.240 4,000,000.00 07/30/03 CAMERON PARK Western Sierra National Bank 08/15/02 1.650 6,000,000.00 02/14/03 17 NAME CAMERON PARK (continued) Western Sierra National Bank CHICO North State National Bank North State National Bank North State National Bank Tri Counties Bank Tri Counties Bank CHULA VISTA North Island Federal Credit Union CITY OF INDUSTRY EverTrust Bank EverTrust Bank CONCORD CA State 9 Credit Union DUBLIN Operating Engineers FCU Operating Engineers FCU Operating Engineers FCU EL CENTRO Valley Independent Bank Valley Independent Bank Valley Independent Bank EL SEGUNDO Hawthorne Savings FSB Hawthorne Savings FSB Hawthorne Savings FSB Hawthorne Savings FSB TIME DEPOSITS DEPOSIT PAR MATURITY DATE YIELD AMOUNT ($) DATE 01 /16/03 1.280 7,000,000.00 07/16/03 08/16/02 1.630 1,500,000.00 02/14/03 09/11/02 1.710 1,000,000.00 03/12/03 01/24/03 1.210 5,000,000.00 07/25/03 12/16/02 1.260 10,000,000.00 03/18/03 12/09/02 1.270 10,000,000.00 03/18/03 12/23/02 1.270 5,000,000.00 03/26/03 12/10/02 1.290 6,000,000.00 06/12/03 01 /27/03 1.210 6,000,000.00 07/31 /03 11/18/02 1.290 10,000,000.00 02/20/03 08/13/02 1.610 5,000,000.00 02/13/03 10/10/02 1.580 5,000,000.00 04/08/03 12/11 /02 1.290 10,000,000.00 06/13/03 10/28/02 1.710 20,000,000.00 04/28/03 11/20/02 1.320 32,500,000.00 05/21/03 12/19/02 1.330 20,000,000.00 07/08/03 12/20/02 1.250 50,000,000.00 03/24/03 01/15/03 1.250 35,000,000.00 04/16/03 11/15/02 1.270 25,000,000.00 05/14/03 01/09/03 1.300 30,000,000.00 07/09/03 18 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE EL SEGUNDO (continued) Hawthorne Savings FSB 01/06/03 1.300 30,000,000.00 07/09/03 Xerox Federal Credit Union 09/06/02 1.640 7,000,000.00 03/06/03 Xerox Federal Credit Union 11/15/02 1.290 20,000,000.00 05/16/03 FRESNO United Security Bank 08/05/02 1.700 15,000,000.00 02/05/03 United Security Bank 10/11/02 1.580 5,000,000.00 04/09/03 United Security Bank 11/14/02 1.310 20,000,000.00 05/13/03 FULLERTON Fullerton Community Bank 11/13/02 1.320 9,000,000.00 05/13/03 Fullerton Community Bank 01/23/02 1.260 8,000,000.00 07/25/03 GLENDALE The California Credit Union 11/25/02 1.290 5,000,000.00 02/27/03 Verdugo Banking Company 10/01/02 1.630 5,000,000.00 04/02/03 Verdugo Banking Company 01/07/03 1.290 5,000,000.00 07/10/03 GOLETA Pacific Capital Bank 08/15/02 1.630 16,000,000.00 02/14/03 Pacific Capital Bank 09/09/02 1.630 10,000,000.00 03/14/03 Pacific Capital Bank 09/17/02 1.710 15,000,000.00 03/14/03 Pacific Capital Bank 10/01/02 1.610 10,000,000.00 04/02/03 Pacific Capital Bank 10/11 /02 1.560 10,000,000.00 04/02/03 Pacific Capital Bank 10/29/02 1.710 10,000,000.00 04/29/03 Pacific Capital Bank 12/05/02 1.330 25,000,000.00 06/09/03 Pacific Capital Bank 12/11 /02 1.290 30,000,000.00 06/09/03 Pacific Capital Bank 12/09/02 1.310 30,000,000.00 06/09/03 Pacific Capital Bank 01 /23/03 1.230 45,000,000.00 07/25/03 GRANADA HILLS First State Bank of California 09/18/02 1.730 2,000,000.00 03/19/03 First State Bank of California 10/21/02 1.730 3,000,000.00 04/23/03 19 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE HUNTINGTON BEACH First Bank and Trust 08/26/02 1.680 2,000,000.00 02/24/03 First Bank and Trust 09/09/02 1.650 12,000,000.00 03/11/03 IRVINE Commercial Capital Bank 08/26/02 1.670 14,000,000.00 02/21 /03 Commercial Capital Bank 12/16/02 1.290 10,000,000.00 06/18/03 Commercial Capital Bank 01/08/03 1.290 6,000,000.00 07/10/03 LA JOLLA Silvergate Bank 09/11 /02 1.730 5,000,000.00 03/12/03 Silvergate Bank 01 /31 /03 1.240 5,000,000.00 08/06/03 LAKEPORT Lake Community Bank 11/25/02 1.320 1,500,000.00 05/29/03 Lake Community Bank 01/15/03 1.290 2,000,000.00 07/16/03 LODI Farmers & Merchant Bk Cen CA 01/10/03 1.240 10,000,000.00 04/11/03 LOS ANGELES Broadway Federal Bank 09/09/02 1.660 3,000,000.00 03/11/03 Broadway Federal Bank 01/09/03 1.310 2,500,000.00 07/11/03 California Center Bank 01/06/03 1.250 10,000,000.00 04/09/03 California Chohung Bank 08/19/02 1.660 4,000,000.00 02/19/03 California Chohung Bank 09/06/02 1.630 5,000,000.00 03/07/03 California Chohung Bank 10/02/02 1.540 3,000,000.00 04/01/03 California Chohung Bank 10/16/02 1.580 800,000.00 04/14/03 California Chohung Bank 10/02/02 1.540 2,500,000.00 04/14/03 California Chohung Bank 01/16/03 1.270 1,000,000.00 07/17/03 Cathay Bank 09/25/02 1.660 19,000,000.00 03/24/03 Cathay Bank 10/09/02 1.590 19,000,000.00 04/07/03 Cathay Bank 11 /12/02 1.310 15,000,000.00 05/13/03 Cathay Bank 12/10/02 1.290 30,000,000.00 06/12/03 Cedars Bank 08/19/02 1.690 2,000,000.00 02/19/03 Cedars Bank 09/06/02 1.650 4,500,000.00 03/05/03 Cedars Bank 10/04/02 1.560 5,000,000.00 04/03/03 Cedars Bank 10/24/02 1.750 4,000,000.00 04/22/03 Cedars Bank 12/12/02 1.310 4,500,000.00 06/12/03 20 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE LOS ANGELES (continued) Eastern International Bank 11/07/02 1.430 900,000.00 05/06/03 Eastern International Bank 12/10/02 1.310 1,000,000.00 06/12/03 Family Savings Bank 12/05/02 1.350 3,000,000.00 06/16/03 Family Savings Bank 01/10/03 1.280 1,000,000.00 07/11/03 Hanmi Bank 12/02/02 1.270 25,000,000.00 03/05/03 Hanmi Bank 09/19/02 1.710 25,000,000.00 03/18/03 Hanmi Bank 01 /17/03 1.240 25,000,000.00 04/18/03 Hanmi Bank 01 /31 /03 1.210 20,000,000.00 05/08/03 Manufacturers Bank 09/20/02 1.700 20,000,000.00 03/10/03 Manufacturers Bank 09/09/02 1.650 30,000,000.00 03/10/03 Marathon National Bank 08/05/02 1.700 2,000,000.00 02/05/03 Mellon First Business Bank 12/17/02 1.250 50,000,000.00 03/19/03 Mellon First Business Bank 01/10/03 1.250 50,000,000.00 04/10/03 Nara Bank, NA 08/08/02 1.640 10,000,000.00 02/07/03 Nara Bank, NA 12/16/02 1.250 5,000,000.00 03/18/03 Nara Bank, NA 10/11 /02 1.560 5,000,000.00 04/23/03 Nara Bank, NA 10/21/02 1.710 15,000,000.00 04/23/03 Pacific Union Bank 09/04/02 1.650 20,000,000.00 03/06/03 Pacific Union Bank 01 /07/03 1.290 10,000,000.00 07/10/03 Preferred Bank 08/08/02 1.670 4,000,000.00 02/07/03 Preferred Bank 08/29/02 1.750 7,000,000.00 02/26/03 Preferred Bank 09/10/02 1.730 9,000,000.00 03/05/03 Preferred Bank 09/18/02 1.740 9,000,000.00 03/21 /03 Preferred Bank 01 /16/03 1.250 6,000,000.00 04/17/03 Sae Han Bank 01 /15/03 1.210 6,000,000.00 02/19/03 Western Federal Credit Union 10/21/02 1.710 30,000,000.00 04/23/03 Wilshire State Bank 08/06/02 1.680 4,000,000.00 02/05/03 Wilshire State Bank 08/26/02 1.680 4,000,000.00 02/24/03 Wilshire State Bank 12/17/02 1.250 8,000,000.00 03/19/03 Wilshire State Bank 10/11 /02 1.590 3,000,000.00 04/09/03 Wilshire State Bank 11/06/02 1.470 4,000,000.00 05/06/03 Wilshire State Bank 05/14/02 2.420 2,000,000.00 05/13/03 Wilshire State Bank 11/22/02 1.320 5,000,000.00 05/29/03 Wilshire State Bank 12/17/02 1.310 2,000,000.00 06/19/03 Wilshire State Bank 07/12/02 2.060 4,000,000.00 07/10/03 MERCED County Bank 08/26/02 1.680 5,000,000.00 02/24/03 County Bank 10/16/02 1.600 5,000,000.00 04/14/03 County Bank 12/10/02 1.330 10,000,000.00 06/11/03 County Bank 01/16/03 1.300 5,000,000.00 07/17/03 21 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE MODESTO Valley First Credit Union 10/04/02 1.560 4,000,000.00 04/10/03 MONTEREY PARK Trust Bank FSB 10/01 /02 1.640 3,000,000.00 04/01 /03 Trust Bank FSB 01 /02/03 1.270 3,000,000.00 07/09/03 NORTH HIGHLANDS Safe Credit Union 08/15/02 1.630 20,000,000.00 02/14/03. Safe Credit Union 01/15/03 1.250 5,000,000.00 04/16/03 OAKDALE Oak Valley Community Bank 12/09/02 1.270 1,500,000.00 03/11/03 Oak Valley Community Bank 03/22/02 2.640 2,000,000.00 03/20/03 Oak Valley Community Bank 01/14/03 1.240 2,500,000.00 04/16/03 OAKLAN D Metropolitian Bank 09/25/02 1.650 1,000,000.00 03/24/03 Metropolitian Bank 10/28/02 1.700 1,000,000.00 04/28/03 Metropolitian Bank 11/25/02 1.300 1,000,000.00 05/28/03 ONTARIO Citizens Business Bank 11/07/02 1.440 10,000,000.00 02/06/03 Citizens Business Bank 11 /12/02 1.260 20,000,000.00 02/11 /03 Citizens Business Bank 09/25/02 1.640 30,000,000.00 03/24/03 Citizens Business Bank 10/04/02 1.550 25,000,000.00 04/03/03 Citizens Business Bank 11/20/02 1.310 30,000,000.00 05/21/03 Citizens Business Bank 12/06/02 1.360 25,000,000.00 06/04/03 PALO ALTO Bank of Petaluma 08/23/02 1.670 3,500,000.00 02/19/03 Bank of Petaluma 09/11/02 1.720 12,000,000.00 03/10/03 Bank of Santa Clara 08/23/02 1.670 20,000,000.00 02/19/03 Bay Area Bank 10/28/02 1.720 5,000,000.00 04/28/03 Bay Area Bank 01/15/03 1.300 5,000,000.00 07/16/03 Bay Bank of Commerce 10/28/02 1.710 5,000,000.00 04/28/03 Coast Commercial Bank 08/23/02 1.680 20,000,000.00 02/19/03 22 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE PALO ALTO (continued) Coast Commercial Bank 01 /15/03 1.290 5,000,000.00 07/16/03 Cupertino National Bank 08/23/02 1.680 20,000,000.00 02/19/03 Cupertino National Bank 09/11/02 1.730 10,000,000.00 03/10/03 Cupertino National Bank 01/28/03 1.210 35,000,000.00 04/30/03 Cupertino National Bank 01/15/03 1.300 10,000,000.00 07/16/03 Golden Gate Bank 08/23/02 1.680 9,000,000.00 02/19/03 Mid -Peninsula Bank 08/23/02 1.680 5,000,000.00 02/19/03 Mid -Peninsula Bank 09/11/02 1.730 10,000,000.00 03/10/03 Mid -Peninsula Bank 10/28/02 1.720 35,000,000.00 04/28/03 Mt. Diablo National Bank 09/11/02 1.730 10,000,000.00 03/10/03 Peninsula Bank of Commerce 08/23/02 1.680 15,000,000.00 02/19/03 PALOS VERDES ESTATES Malaga Bank 08/22/02 1.710 2,000,000.00 02/20/03 Malaga Bank 09/12/02 1.710 2,000,000.00 03/13/03 Malaga Bank 10/30/02 1.580 4,000,000.00 05/13/03 Malaga Bank 10/24/02 1.720 4,000,000.00 05/13/03 Malaga Bank 12/23/02 1.280 4,000,000.00 06/25/03 PASADENA Community Bank 10/23/02 1.720 5,000,000.00 04/15/03 Community Bank 10/15/02 1.570 10,000,000.00 04/15/03 Community Bank 11/08/02 1.260 15,000,000.00 05/07/03 Community Bank 12/19/02 1.320 20,000,000.00 06/19/03 Community Bank 01/10/03 1.280 20,000,000.00 07/11/03 Wescom Credit Union 11/13/02 1.330 10,000,000.00 05/13/03 PLACERVILLE El Dorado Savings Bank 02/08/02 2.250 5,000,000.00 02/07/03 El Dorado Savings Bank 03/07/02 2.390 5,000,000.00 03/07/03 El Dorado Savings Bank 03/22/02 2.640 5,000,000.00 03/20/03 El Dorado Savings Bank 04/12/02 2.640 10,000,000.00 04/10/03 El Dorado Savings Bank 05/02/02 2.390 5,000,000.00 04/30/03 El Dorado Savings Bank 06/10/02 2.360 20,000,000.00 06/10/03 PLEASANTON Valley Community Bank 09/12/02 1.750 5,000,000.00 03/13/03 23 NAME POMONA PFF Bank and Trust PFF Bank and Trust PORTERVILLE Bank of the Sierra RANCHO SANTA FE La Jolla Bank, FSB La Jolla Bank, FSB La Jolla Bank, FSB La Jolla Bank, FSB REDDING North Valley Bank REDWOOD CITY Provident Central Credit Union ROCKLIN Five Star Bank RICHMOND Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank Mechanics Bank RIVERSIDE Provident Savings Bank TIME DEPOSITS DEPOSIT PAR MATURITY DATE YIELD AMOUNT ($) DATE 08/30/02 1.720 8,000,000.00 02/27/03 12/09/02 1.330 20,000,000.00 06/11/03 10/21 /02 1.730 10,000,000.00 04/23/03 08/06/02 1.670 25,000,000.00 02/05/03 09/04/02 1.660 10,000,000.00 03/06/03 11 /19/02 1.310 25,000,000.00 05/21 /03 12/05/02 1.350 10,000,000.00 06/04/03 12/11/02 1.310 3,000,000.00 06/13/03 10/29/02 1.710 20,000,000.00 04/29/03 10/01 /02 1.610 2, 000, 000.00 04/01 /03 03/07/02 2.390 10,000,000.00 03/07/03 04/05/02 2.710 10,000,000.00 04/01/03 04/25/02 2.440 10,000,000.00 04/23/03 06/12/02 2.340 10,000,000.00 06/12/03 07/11 /02 2.110 10,000,000.00 07/09/03 08/13/02 1.710 10,000,000.00 08/08/03 09/12/02 1.800 10,000,000.00 09/12/03 10/ 15/02 1.580 10, 000, 000.00 10/ 15/03 11 /07/02 1.510 10,000,000.00 11 /07/03 09/27/02 1.630 25,000,000.00 03/27/03 24 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SACRAMENTO American River Bank 08/29/02 1.720 2,000,000.00 02/26/03 American River Bank 09/25/02 1.680 2,000,000.00 03/27/03 American River Bank 10/11/02 1.560 1,500,000.00 04/09/03 American River Bank 12/23/02 1.280 1,000,000.00 06/25/03 American River Bank 01/10/03 1.260 1,000,000.00 07/11/03 American River Bank 01/14/03 1.270 1,500,000.00 07/31/03 Bank of Sacramento 08/12/02 1.610 1,500,000.00 02/11 /03 Bank of Sacramento 09/20/02 1.720 2,000,000.00 03/19/03 Bank of Sacramento 11/25/02 1.330 2,000,000.00 05/29/03 Merchants National Bank 10/17/02 1.660 2,000,000.00 04/15/03 Merchants National Bank 01/22/03 1.230 2,000,000.00 07/24/03 River City Bank 08/27/02 1.720 2,000,000.00 02/25/03 River City Bank 10/01/02 1.630 4,000,000.00 04/02/03 River City Bank 01/08/03 1.320 2,000,000.00 07/10/03 River City Bank 01 /27/03 1.240 3,000,000.00 07/31 /03 U.S. Bank 11/06/02 1.480 50,000,000.00 02/06/03 U.S. Bank 08/23/02 1.670 25,000,000.00 02/19/03 U.S. Bank 01 /08/03 1.310 100,000,000.00 07/10/03 U.S. Bank 01/31/03 1.230 25,000,000.00 08/06/03 Union Bank of California 11/05/02 1.450 150,000,000.00 02/06/03 Union Bank of California 12/18/02 1.270 4,000,000.00 03/20/03 Union Bank of California 12/18/02 1.270 46,000,000.00 03/20/03 Union Bank of California 12/16/02 1.250 100,000,000.00 03/20/03 Union Bank of California 01/17/03 1.240 150,000,000.00 04/18/03 SALINAS Community Bank of Central Cal 12/30/02 1.230 10,000,000.00 04/03/03 Community Bank of Central Cal 01/14/03 1.240 8,000,000.00 04/16/03 SAN BERNARDINO Business Bank of California 09/16/02 1.730 12,000,000.00 03/18/03 Business Bank of California 11/06/02 1.480 10,000,000.00 05/06/03 Business Bank of California 01/14/03 1.300 8,000,000.00 07/16/03 SAN DIEGO First Future Credit Union 08/30/02 1.710 5,000,000.00 02/27/03 First Future Credit Union 11/25/02 1.330 5,000,000.00 05/29/03 First Future Credit Union 12/05/02 1.360 10,000,000.00 06/04/03 25 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SAN DIEGO (continued) First Future Credit Union 12/18/02 1.320 3,000,000.00 06/16/03 First United Bank 02/15/02 2.300 1,000,000.00 02/14/03 First United Bank 01/17/03 1.290 2,000,000.00 07/18/03 Neighborhood National Bank 08/22/02 1.730 2,000,000.00 02/21/03 SAN FRANCISCO American California Bank 01 /08/03 1.280 2,000,000.00 04/08/03 American California Bank 01 /08/03 1.330 2,000,000.00 07/08/03 Bank of Canton California 03/08/02 2.390 20,000,000.00 03/07/03 Bank of Canton California 10/10/02 1.880 40,000,000.00 04/08/03 Bank of Canton California 08/30/02 1.920 20,000,000.00 08/28/03 Bank of the West 11 /18/02 1.260 242,000,000.00 02/20/03 Bank of the West 09/20/02 1.690 82,000,000.00 03/19/03 Bank of the West 12/30/02 1.250 134,000,000.00 04/04/03 Bank of the West 01/16/03 1.290 75,000,000.00 07/30/03 Bank of the West 01 /22/03 1.250 76,500,000.00 07/30/03 Bank of the West 01 /23/03 1.230 25,000,000.00 07/30/03 California Federal Bank 10/16/02 1.590 100,000,000.00 04/14/03 Citibank (West) FSB 11/21/02 1.260 100,000,000.00 02/19/03 Citibank (West) FSB 12/30/02 1.230 50,000,000.00 04/04/03 Oceanic Bank 09/12/02 1.800 4,000,000.00 09/12/03 Trans Pacific National Bank 08/05/02 1.700 1,000,000.00 02/05/03 Trans Pacific National Bank 09/19/02 1.730 1,000,000.00 03/25/03 Trans Pacific National Bank 12/23/02 1.300 1,000,000.00 06/25/03 United Commercial Bank 08/30/02 1.750 30,000,000.00 02/28/03 United Commercial Bank 09/10/02 1.710 30,000,000.00 03/21 /03 United Commercial Bank 09/10/02 1.710 35,000,000.00 03/21/03 United Commercial Bank 12/03/02 1.320 25,000,000.00 06/04/03 United Commercial Bank 12/30/02 1.310 25,000,000.00 07/01/03 United Commercial Bank 01/10/03 1.280 30,000,000.00 07/11/03 United Commercial Bank 01/15/03 1.280 20,000,000.00 07/16/03 United Commercial Bank 01/27/03 1.230 40,000,000.00 07/31/03 SANJOSE Comerica Bank of California 11/05/02 1.500 183,000,000.00 02/03/03 Comerica Bank of California 12/04/02 1.310 63,000,000.00 03/04/03 Comerica Bank of California 01 /13/03 1.270 71,000,000.00 04/16/03 Heritage Bank of Commerce 08/15/02 1.640 2,000,000.00 02/14/03 Meriwest Credit Union 08/28/02 1.730 5,000,000.00 02/25/03 Meriwest Credit Union 10/18/02 1.710 5,000,000.00 04/16/03 C TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SAN JOSE (continued) Meriwest Credit Union 11/07/02 1.460 5,000,000.00 05/06/03 Meriwest Credit Union 12/17/02 1.330 5,000,000.00 06/19/03 San Jose National Bank 08/14/02 1.660 20,000,000.00 02/19/03 San Jose National Bank 01 /28/03 1.210 20,000,000.00 04/30/03 Santa Clara Co. Fed. C.U. 08/06/02 1.680 10,000,000.00 02/05/03 Santa Clara Co. Fed. C.U. 11/05/02 1.470 5,000,000.00 05/07/03 SAN LUIS OBISPO First Bank Of San Luis Obispo 11/12/02 1.270 6,000,000.00 02/11/03 First Bank Of San Luis Obispo 09/10/02 1.750 7,000,000.00 03/11/03 First Bank Of San Luis Obispo 09/24/02 1.690 5,000,000.00 03/26/03 Mission Community Bank 09/05/02 1.650 1,000,000.00 03/04/03 Mission Community Bank 10/10/02 1.600 2,500,000.00 04/08/03 Mission Community Bank 12/10/02 1.310 1,000,000.00 06/12/03 San Luis Trust Bank 01 /21 /03 1.260 1,000,000.00 07/23/03 SAN MARINO East West Federal Bank 02/07/02 2.260 35,000,000.00 02/07/03 East West Federal Bank 09/10/02 1.700 35,000,000.00 03/11/03 East West Federal Bank 05/15/03 2.370 38,000,000.00 05/15/03 East West Federal Bank 01/09/03 1.300 42,000,000.00 07/11/03 SAN RAFAEL Westamerica Bank 04/09/02 2.570 35,000,000.00 04/10/03 Westamerica Bank 01 /16/03 1.220 25,000,000.00 04/17/03 Westamerica Bank 01 /21 /03 1.200 50,000,000.00 04/24/03 Westamerica Bank 01/28/03 1.180 10,000,000.00 04/30/03 SANTA MARIA Hacienda Bank 09/09/02 1.670 1,000,000.00 03/10/03 SANTA ROSA National Bank of the Redwoods 01 /22/03 1.230 10,000,000.00 07/24/03 SONORA Central California Bank 12/23/02 1.270 5,000,000.00 03/26/03 27 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE STOCKTON Pacific State Bank 10/11/02 1.590 1,000,000.00 04/09/03 Pacific State Bank 01/07/03 1.300 1,000,000.00 07/10/03 Union Safe Deposit Bank 08/15/02 1.670 15,000,000.00 02/14/03 Union Safe Deposit Bank 09/04/02 1.680 15,000,000.00 03/06/03 Union Safe Deposit Bank 10/10/02 1.610 10,000,000.00 04/15/03 Union Safe Deposit Bank 11/04/02 1.460 5,000,000.00 05/07/03 Union Safe Deposit Bank 11/07/02 1.460 10,000,000.00 05/07/03 Union Safe Deposit Bank 12/11/02 1.320 10,000,000.00 06/13/03 Union Safe Deposit Bank 01/23/03 1.260 15,000,000.00 07/25/03 Washington Mutual Bank 08/19/02 1.660 60,000,000.00 02/19/03 Washington Mutual Bank 12/16/02 1.310 45,000,000.00 06/18/03 Washington Mutual Bank 01/22/03 1.250 75,000,000.00 07/24/03 TORRANCE China Trust Bank (USA) 11/15/02 1.270 20,000,000.00 02/13/03 China Trust Bank (USA) 12/11 /02 1.270 35,000,000.00 03/14/03 China Trust Bank (USA) 01 /22/03 1.230 30,000,000.00 04/24/03 TRACY Service 1st Bank 09/24/02 1.680 2,000,000.00 03/20/03 Service 1 st Bank 09/17/02 1.750 2,000,000.00 03/20/03 TUSTIN First Fidelity Investment & Loan 11/06/02 1.470 15,000,000.00 02/05/03 Sunwest Bank 11 /08/02 1.270 7,800,000.00 02/07/03 Sunwest Bank 12/09/02 1.280 1,000,000.00 03/13/03 Sunwest Bank 01/13/03 1.260 6,000,000.00 04/16/03 VACAVILLE Travis Credit Union 08/28/02 1.730 40,000,000.00 02/25/03 WATSONVILLE Monterey Bay Bank 09/06/02 1.650 6,000,000.00 03/04/03 Monterey Bay Bank 09/19/02 1.730 8,000,000.00 03/25/03 Monterey Bay Bank 10/10/02 1.600 3,000,000.00 04/10/03 Monterey Bay Bank 12/16/02 1.310 3,000,000.00 06/18/03 Monterey Bay Bank 01/14/03 1.290 8,000,000.00 07/16/03 28 NAME WHITTIER TIME DEPOSITS DEPOSIT DATE Quaker City Bank 10/04/02 Quaker City Bank 12/03/02 Quaker City Bank 01/14/03 TOTAL TIME DEPOSITS JANUARY 2003 29 PAR MATURITY YIELD AMOUNT ($) DATE 1.610 16,000,000.00 04/02/03 1.300 25,000,000.00 06/04/03 1.270 24,000,000.00 07/16/03 5,434,095,000.00 BANK DEMAND DEPOSITS JAN UARY 2003 ($ in thousands) DAILY BALANCES DAY OF BALANCES WARRANTS MONTH PER BANKS OUTSTANDING 1 $ 993,636 $ 5,696,272 2 402,051 5,319,009 3 777,886 5,690,712 4 777,886 5,690,712 5 777,886 5,690,712 6 793,223 5,134,629 7 750,702 4,927,072 8 784,219 4,806,496 9 1,008,791 4,696,214 10 992,271 5,296,823 11 992,271 5,296,823 12 992,271 5,296,823 13 1,234,216 5,469,879 14 1,101,216 5,354,789 15 1,215,983 5,362, 522 16 435,423 5,209,418 17 846,486 5,808,925 18 846,486 5,808,925 19 846,486 5,808,925 20 846,486 5,808,925 21 747,251 5,288,191 22 828,755 4,958,168 23 1,178,140 4,640,932 24 608,810 5,083,310 25 608,810 5,083,310 26 608,810 5,083,310 27 1,076,959 4,841,179 28 1,143,010 4,992,363 29 843,900 5,257,885 30 562,859 5,030,796 31 1,334,156 5,833,476 AVERAGE DOLLAR DAYS $ 861,591 a/ a/ The prescribed bank balance for January was $1,067,069. This consisted of $859,891 in compensating balances for services, balances for uncollected funds of $215,613 and a deduction of $8,435 for January delayed deposit credit. 30 DESIGNATION BY POOLED MONEY INVESTMENT BOARD OF TREASURY POOLED MONEY INVESTMENTS AND DEPOSITS In accordance with sections 16480 through 16480.8 of the Government Code, the Pooled Money Investment Board, at its meeting on January 22, 2003, 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- actions, 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 No. 1643 $ 859,891,000 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 To Transactions ( 1) 1/20/2003 1/24/2003 $ 368,900,000 (2) 1/27/2003 1/31/2003 $ 1,850,400,000 (3) 2/3/2003 2/7/2003 $ 1,925,900,000 (4) 2/10/2003 2/14/2003 $ (747,200,000) (5) 2/17/2003 2/21/2003 $ 189,800,000 Time Deposits in Various Financial Institutions In Securities (sections 16503a Estimated (section 16430)* and 16602)* Total $ 49,177,805,000 $ 5,419,095,000 $ 54,596,900,000 $ 51,028,205,000 $ 5,419,095,000 $ 56,447,300,000 $ 52,954,105,000 $ 5,419,095,000 $ 58,373,200,000 $ 52,206,905,000 $ 5,419,095,000 $ 57,626,000,000 $ 52,396,705,000 $ 5,419,095,000 $ 57,815,800,000 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 $ 859,891,000. POOLED MONEY INVESTMENT BOARD: Signatures on file at STO & SCO Chairperson Member Dated: January 22, 2003 * Government Code Member 31 BOARD MEMBER ITEMS