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2005 02 09 IAB (2)r' "9krc4j r rP£ • P.O. Box 1504 " 'w LA QUINTA, CALIFORNIA 92247-1504 78-495 CALLS TAMPICO LA QUINTA, CALIFORNIA 92253 AGENDA INVESTMENT ADVISORY BOARD Study Session Room 78-495 Calle Tampico- La Quinta, CA 92253 February 9, 2005 — 5:30 P.M. (760) 7 7 7 - 7 0 0 0 FAX (760) 777-7101 I CALL TO ORDER A. Pledge of Allegiance B. Roll Call II PUBLIC COMMENT - (This is the time set aside for public comment on any matter not scheduled on the agenda.) III CONFIRMATION OF AGENDA IV CONSENT CALENDAR A. Approval of Minutes of Meeting on January 12, 2005 for the Investment Advisory Board. V BUSINESS SESSION A. Transmittal of Treasury Report for December, 2004 B. Request for Proposal for Portfolio Manager C. Consideration of Fiscal Year 2005/06 Investment Policies VI CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report - January 2004 B. Pooled Money Investment Board Reports - November, 2004 VII BOARD MEMBER ITEMS Vill ADJOURNMENT INVESTMENT ADVISORY BOARD Meeting Date: February 9, 2005 ITEM TITI F- Transmittal of Treasury Report for December 31, 2004 BACKGROUND: Business Session: A Attached please find the Treasury Report for December 31, 2004. RECOMMENDATION: Review, Receive and File the Treasury Report for December 31, 2004. John M. Falconer, Finance Director Ta f oul 4hf 4 09mrA MEMORANDUM TO: La Quinta City Council FROM: John M. Falconer, Finance Director/Treasurer SUBJECT: Treasurer's Report for December 31,2004 DATE: January 31, 2005 Attached is the Treasurer's Report for the month ending December 31, 2004. 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 (3) $ 1,120,216 (1) $ (829,738) $290,478 ($829,738) LAW 9,373,572 9,800,000 (4,500,000) 14,673,572 5,300,000 US Treasuries (2) 122,780,160 73,000,000 (75,000,000) (546,724) 120,233,436 (2,546,724) US Gov't Agencies (2) 27,331,529 2,000,000 (2,000,000) (29,626) 27,301,903 (29,626) Commercial Paper (2) - 0 0 Corporate Notes - 0 0 Mutual Funds 6,029,092 1,345,007 1 7,374,099 1,345,007 Total $ 166,634,569 1 $ 86,145,007 $ 82,329,738 $ 576,350 $ 169,873,488 $ 3,238,919 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. / John M. Falconer Finance Director/Treasurer Footnote (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. 211 C- 5 ate (3) The cash account may reflect a negative balance. This negative balance will be offset with transfers from other investments before warrants are presented for payment by the payee at the bank. �q CITY OF LA QUINTA AUTHORIZED INVESTMENTS AND DIVERSIFICATION December 31, 2004 The City Treasurer will be permitted to invest in the following types of investments subject to the maximum percentage compliance limits and bid process requirements: All maturities must be less than the maximum allowed. Type of Investments Checking/Savings and other time accounts Certificate of Deposits, with interest earnings paid monthly. U.S. Treasury Bills, Strips, Notes and Bonds. U.S. Government Securities and Federal Government Securities ( except any collateralized mortgage obligation (CMO) or structured note which contains embedded rate - Government National Mortgage Association (GNMA) - Federal National Mortgage Association (FNMA) - Federal Home Loan Bank Notes & Bonds (FHLB) - Federal Farm Credit Bank (FFCB) - Federal Home Loan Mortgage Corporation (FHLMC) Prime Commercial Paper Corporate Notes Local Agency Investment Fund (LAIF) Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolio consists only of U Agency Securities maintaining a par value per share of $1. Investment Agreements for bond proceeds and/or reserve funds Total All Funds Maximum All Funds Actual % All Funds Over Under 85% 0.17%-84.83% 60% 0.00%-60.00% 100% 70.78% -29.22% 100% 10,000,000 10,000,000 10,000,000 10,000,000 16.07% $ - 5,000,000 7,370,000 5,000,000 9,961,000 n/a (5,000,000) (2,630,000) (5,000,000) 39,000 $40,000,000 $ 27,331,000 $ 12,669,000 30% 0.00% -30.00% 15%-15.00% 25% 8.64% -16.36% 60% 4.35% -55.65% N/A 0.00% N/A 100.00% Annualized Earnings of Pooled Cash Investments 1.890% Annualized Earnings of Fiscal Agent Investments 2.229% Annualized Earnings of All Investments 2.078% Six Month Treasury Bill Rate 2.560% Surplus Maximum Surplus % Surplus Over Under 85% 0.01 %-84.99% 60% 0.00%-60.00% 100% 71.24% -28.76% 100% 10,000.000 10,000,000 10,000,000 10,000,000 16.18% $ 5,000,000 7,370,000 5,000,000 9,961.000 n/a (5,000,000) (2,630,000) (5,000.000) 39 000 $40,000,000 $27,331,000 12,669 000 30% 0.00% -30.00% 15%-15.00% 25% 8.20% -16.80% 20% 4.37% -15.63% N/A 0.00% N/A 100.00% Restrictions Maximum Maturity Credit Quality FExceptions —$99 000 per institution 2 years FDIC Insured None —$99,000 per institution 2 years FDIC Insured None Except no more than $5 million may be invested over 2 ears 5 ears None Restricted to per -issuer limits below: 100% $10.0 million $10.0 million $10.0 million $10.0 million 2 years None 15% Addition 15% WAM —31 $3 000 000 per Issuer 90 days Standard & Poors/Moodys A-1 P-1 None $3 000 000 per Issuer 2 years at least Standard & Poors "AA' None $40,000,000 per account Utilize DVP 2 years Unrated None Maintain $1 per share par value. Utilize DVP 60 days AAA by two of three rating None agencies or assets of $500 million and investor SEC licensed > 5 yrs None w City of La Quinta Summary of Holdings City, Redevelopment Agency and Financing Authority December 31, 2004 City Cash & Investments 1 Bank Accounts Name - vailability Surplus Wells Fargo - Demand Yes Petty Cash - Demand No Wells Fargo/Housing - Demand Yes Total - Bank Accounts U. S. Government Securities Custodian - Availability Surplus Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Total - U.S. Government Securities U. S. Treasury Notes Custodian - Availability Surplus Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand Yes Bank of New York - Demand _Yes Checking N/A FARM CREDIT FHLB FHLB FHLB FHLB FNMA -Discount FreddieMac Issuer/Type U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note Interest ank Rate 1 0.00% 1 N/A 1 0,00% 1 3.875% 1 2.500% 1 4.125% 1 1.875% 1 4.300% 1 1.230% 1 1.875% 1 2.330% Discount tank Rate 1 1.250% 1 1.125% 1 1.625% 1 1.625% 1 1.625% 1 1.875% 1 1.875% 1 2.500% Accrued Unrealized marKet Book Interest Gain Loss Value Bank $ 272,690 N/A N/A $ 272,690 $ 2.425,239 1,000 N/A N/A 1,000 1,000 16,788 N/A N/A 16,788 23,437 $ 290,478 $ 290,478 $ 2,449,676 Amortized Accrued Unrealized Market Days Value Interest Gain Loss Value to Maturity 5.011,229 $ 81.267 (6,541) $ 5,085,955 32 $ 1,984,762 2,222 6,488 1,993,472 349 2,002.187 38,959 (1,562) 2,039,584 14 2,370,511 16,788 (1,992) 2,385,307 46 1,004,325 15,527 (1,825) 1,018,027 53 4,998,807 - (58.577) 4,940,230 7 7,501,963 66,016 (4,307) 7,563,672 15 2,428,119 29,041 21399,078 207 $27,301,903 $220,779 $97,357 $ 27,125,325 $ Market Days Amortized Accrued Unrealized Value Interest Gain Loss Value to Maturity 4,989,930 5,294 (13,780) 4,981,444 151 4,976,433 28,434 (10,027 4,994,840 181 5,005,503 20,423 (42,403) 4.983,523 273 3,987,580 10,893 (21,780) 3,976,693 304 5,009,247 13,579 (51,997) 4,970.829 304 4,988,655 7,941 (27,717) 4,968,879 334 3,973,040 37,808 (7,720) 4,003,128 365 5,002,485 10,587 31,185 4,981.887 516 $ 37,932,873 $ 134,959 $ 206,609 $ 37,861,223 Local Agency Investment Fund Rank Interest Rate Book Name - Availability Surplus Yes Type State Pool N/A 2.13% $ 11,099,636 LAIF - City -Demand L-AIF - RDA - Demand Yes State Pool N/A 2.13% 3,573,936 $ 14,673,572 Total - State Pool Total City Investments Total City Cash & Investments Accrued Unrealizable Market Days to Interest Gain/(Loss Value Maturity NIA N/A N/A 1 N/A N/A N/A 1 $ 79,908,3481 $ 355,738 S (303.9669 WA $ 80,198,8261 $ 355,7381 $ J303,9669 N/A .49 of 1 % - eo.,f4a-_ Par /alue Settlement Date Maturity Date Original Days to Maturity Yield to Maturity Market Value Source 5.000,000 2,000.000 2,000,000 2,370,000 1,000,000 5,000,000 7,500,000 2,461,000 1/16/2004 12/15/2004 1/23n004 12=2003 1/23/2004 01/2312004 1/2912004 7/28/2004 2n/2005 12/1512005 1/14/2005 2/15/2005 21=005 11712005 1/15/2005 7/26/2005 382 365 357 441 396 350 352 363 1.269% 2.898% 1.231 % 1.700% 1.271% 1.262% 1.228% 2.405% Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York 27,331,000 Par Value Settlement Date Maturity Date Original Days to Maturity Yield to Maturity Market Value Source 5,000,000 5,000,000 5,000.000 4,000,000 5,000,000 5.000,000 4,000,000 5,000,0001 5/26n004 6/24/2004 10/15/2003 11/13/2003 10/31/2003 5/28/20134 • 05r30120134 06/01r2004 5/31/2005 613=005 9/30/2005 10i31/2005 10/31/2005 11rM2005 12re1n005 5/31/2006 368 371 716 718 731 551 549 729 1.745% 2.093% 1.776% 2.008% 1.853% 2.129% 2.570% 2.464% Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York Bank of New York 38,000,000 Management Statutory Management -s Charged Fees Allowed air ending 12/31/04 .50 of 1% rW cnAinn 12/31/0 50 of 1% City of La Quinta Summary of Holdings City, Redevelopment Agency and Financing Authority December 31, 2004 Fiscal Agent Investments Portfolio - RDA Investments Custodian - Availability Surplus 2002 RDA U.S. Bank-CIP Yes 2004 Finance Authority -CIP Yes 2004 Finance Authority -CIP Yes Total - U.S. Treasury - Interest Amort¢ea Issuer/Type Rank Rate Value U.S.Treasury Bill 1 2.180% $ 27,865,907 $ U.S.Treasury Bill 1 1.945% 9,951,640 U.S.Treasury Bill 1 2.465% 44,483,016 Portfolio - Money Mrkt Mutual Funds Money Market Trustee - AvailabilitySurplus Mutual Fund Rank Rate Book Civic Center U.S.Bank - Project Yes 1 st American 1 1.530% $ - 21 Civic Center U.S.Bank - Debt Svc Yes 1st American 1 1.530% 1994 RDA U.S. Bank -Debt Svc Yes 1 st American 1 1.530% 1995 RDA U.S.Bank - CIP Yes 1 st American 1 1.530% 1995 RDA U.S.Bank - Special Fund Yes 1st American 1 1.530% - 100 2004 Fin Auth - 1995 US Bank - Escro Yes 1 st American 1 1.530% 1998 RDA U.S.Bank - CIP Yes 1st American 1 1.530% 1998 RDA P.S.Bank - Dbt Svc Yes 1 st American 1 1.530% 1998 RDA U.S.Bank - Special Fund Yes 1st American 1 1.530% 1998 RDA U.S.Bank - CIP Yes 1 st American 1 1.530% 2001 RDA U.S. Bank - Dbt Svc Yes 1 st American 1 1.530% 2001 RDA U.S. Bank - CIP Yes 1 st American 1 1.530% 2002 RDA U.S. Bank - Dbt Svc Yes 1 st American 1 1.530% - 1,650,559 2002 RDA U.S. Bank - CIP Yes 1st American 1 1.530% 2003 Taxable RDA U.S. Bank - DS Yes list American 1 1.530% 2003 Taxable RDA U. S. Bank-CO1 Yes 1sl American 1 1.530% - 2.002,109 2003 Taxable RDA U. S. Bank-CIP Yes 1st American 1 1.530% 2004 Fin Auth US Bank - CIP Yes 1st American 1 1.530% 3,716,261 2004 Fin Auth US Bank - COI Yes 1 st American 1 1.5.30% i 5,049 $ 7,374,099 Subtotal - Mutual Fund Total Fiscal Agent Investments Grand Total Average Maturity Unrealized Market Days 7 7Gain Loss Value to Matur $ (307) $ 27,865,600 83 (4,440) 9.947,200 90 (13,566) 44,469,450 174 Accrued Unrealizable Market Interest Gain/ Loss Value N/A $ $ " N/A 21 N/A N/A N/A N/A 100 N/A N/A N/A N/A N/A N/A N/A N/A 1,650,559 N/A N/A N/A 2,002,109 N/A 3,716,261 N/A 1 5,049 $ 7,374'099 $ 89,674,662 $ - $ (118,3113111 $ 89,656,349 $ 169,873,4881 $ 355,738 1 $ 322,279 NIA 145 Days Days to Maturity 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 28,000,000 10,000,000 Bond Issue 1996 City Hall Revenue Bond 1996 City Hall Revenue Bond 1994 Series Bonds -RDA 1 995 Housing Bonds - RDA 1 & 2 995 Housing Bonds - RDA 1 & 2 2004 Financing Authority 1998 Series Bonds - RDA 1 1998 Series Bonds - RDA 2 995 Housing Bonds - RDA 1 & 2 1998 Series Bonds - RDA 2 2001 Series Bonds - RDA 1 2001 Series Bonds - RDA 1 2002 Series Bonds - RDA 1 2002 Series Bonds - RDA 1 2003 Series Bonds - RDA 1 2003 Series Bonds - RDA 1 2003 Series Bonds - RDA 1 2004 Financing Authority 2004 Financing Authority 12/23/04 09/30/04 12/23/04 Management Fees .40% of Average Daily Maturity Original Days Yield to Market Value Date to Maturit Maturit Source 03/24/05 91 2.1410% U.S.Bank 03/31/05 182 1.9916% U.S.Bank 06/23/05 182 2.4530% U.S.Bank Ai City of La Quinta Summary of Investment Activities City, Redevelopment Agency and Financing Authority December 31.2004 Investments Purchased Yield Name Type Principal Date to Maturity Par Checking & Savings - Net Change Checking & Savings N/A N/A N/A LAW - CITY State Pool 9,800,000 various US Treasury T Bills 28,000,000 12/23/2004 2.140% 28,000,000 US Treasury T Bills 45,000,000 12/23/2004 2.450% 45,000,000 Federal Home Loan Bank GSE 2,000,000 12/15/2004 2.900% 2,000,000 Mutual Funds - Net Change U.S. Treasury Mutual Funds 1,345,007 N/A N/A N/A Total Investments Purchased 86,145,007 Investments Sold/Matured Yield Name Type Principal Date to Maturity Par Checking & Savings - Net Change Checking & Savings 829,738 LAW - CITY State Pool 4,500,000 various US Treasury T Bills 28,000,000 12/23/2004 1.680% 28,000,000 US Treasury T Bills 45,000,000 12/23/2004 1.680% 45,000,000 US Treasury T Bills 2,000,000 12/30/2004 1.630% 2,000,000 Federal Home Loan Bank GSE 2,000,000 12/15/2004 1.470% 2,000,000 Mutual Funds - Net Change U.S. Treasury Mutual Funds - Total Investments Sold/Matured 82,329,738 Unamortized Premium/Discount Change 1 ($576,350) Investment Change Prior Month Ending Balance $ 166,634,569 Plus: Investments Purchased 86,145,007 Less: Investments Sold (82,329,738) Unamortized Premium/Discount change 576,350 Month Ending Balance $ 169,873,488 n City of La Quints Distribution•of Cash & Investments & Balances December 31, 2004 Distribution of Cash & Investments city Totals General Fund $ 28,835,075 Gas Tax Fund 41 , Quimby Fund 411,84242 Infrastructure Fund 652,574 Developer Impact fees 10,539,974 Art in Public Places 846,174 Special Revenue 551.715 Interest Fund Capital Project Fund 231,104 AD 2000-1 Construction Fund 454,287 Equipment Replacement Fund 2,888,570 Information Technology Fund 695,777 Park Equipment & Facility 251,155 Landscape & Lighting Fund (674,338) SilverRock Resort 30,397 Trust & Agency Funds 877,154 Subtotal $ 47,002,220 Redevelopment Agency Totals Project Area 1 Project Area 2 Capital Improvement Funds $ 97,161,268 37,233,980 59,927,288 Debt Service Funds 9,242,190 8,143.943 17,386,133 Low & Moderate Income Funds 1,061,285 7.255 949 8,317,234 Subtotal $ 47,537,455 $ 75,327,180 $ 122,864,635 Financing Authority Totals Project Funds 5,049 Debt Service Funds $ 1,584 Subtotal $ 6,633 Total $ 169,873,488 Cash Balances Type July 04 August September October November December January 04 February March April May June Cash & Investments $ (2,991,545) 8386876 $ 3,884,181 639,205 1,120,216 $290,478 State Pool 21.553,263 9803263 9,303,263 9,673,572 9,373,672 14,673,572 U.S. Treasury Bills/Notes 132.380.612 132507373 122.522,588 122,653,488 122,780,160 120,233,436 U.S. Government Securities 27.396,298 27379840 27,363,913 27.347,457 27,331,529 27,301,903 Prime Commercial Paper - 0 0 0 Corporate Notes - 0 - 0 0 Mutual Funds 6,073,884 4577404 7 925 497 7428,469 6,029,092 7,374,099 Total $ 184 412 512 $ 182 654 756 $ 170 999 442 $ 167,742,191 $ 166 634,569 $ 169,873,488 $ - $ - $ - $ Type July 03 August September October November December January 03 February March April May June Cash & Investments $ (204,843) $ (280,692) $ (115.765) $ 117.749 $ 171,712 $ 393,313 $ 240,310 $ 75,139 $ (102,723) (1,178,885) $ 372.199 $ 766,613 State Pool 24.654.884 16,754,884 17,104,884 26,370,608 25,620,608 26,195,608 28,941,285 32,441,285 33,441,285 28,949,469 29,249,469 20,749,469 U.S. Treasury Bills/Notes 57,039,588 57,062.903 67,063,477 72,131,024 72,128,268 69,930,924 79,951,640 69,982,902 70,031,843 70,056,768 80,039,567 132,253,851 U.S. Government Securities 27,364.415 27.390,175 27,415,104 27,494,166 27,513,320 27.392,009 30.094.727 30.078.982 30,061,700 30,045,439 30,028,640 27,511,851 Prime Commercial Paper - _ - Mutual Funds 1 016 899 1 7,405,448 1 16,133,778 1 372,093 372,987 2,497.708 2,497,970 7,131,996 2,392,507 2,393.434 2,394,290 6,111,182 Total $ 109 870 943 $ 108,332 718 127 601 478 $ 126 485 640 $ 125 806 895 $ 126 409 562 $ 141 725 932 $ 139 710 304 $ 135 824 612 $ 130,266,225 142,084,165 187 392 966 V N N N ( 7 N N �tpp ��pp 8N8NSSSNON8-'ODt0 _ TCh S.A V1 A Amp�i-yyi py{g ONgO��pp :Il�cpp 5 Om t�'pp .0 C T�1% X )c N,77 -+.ZI W�ZI OD 44D nth :LIN T N g C p D� m D �(nDCCC(B O EP5-;O;Gm>c> f/�DNC CC000 CV in C m CCA (n c inw mm WcnC Wm 3 c NWDDD�n� Fm x m 6on<i N � T T 5) d to N � � � � � � yV) N � WWm v v i5C 0 m y n Ong' �o`3 vNv 0 7, < -n<n °< T U) 000 n n co c n� :L F < < < < < < < < < { { < < < { < < < mmmmmmmmmmmmmmmmmmm f n (n N N N W y N fn N N (n Cn U (n (n (n 41 N c C N 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 m< (ocommmmmm t�mmm to mmmtOmm ci ci c�i0i coi' ci ri Fi ii ci Fi ii cOi' t e coi' R T m c V W N p�p� V 8 tr Of O m cpAp pUp pN 8 . � c V W N W 8 D) I) + O (n < C �' C pA pUo (D A N pp U p to a V W N p O U O) N p� CT O W ry< C N tpAW p p (D (D to . 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A, N 8 IDD OpOD�� fO T f�tp0f q O�Vp1 (pU� -OVD C U O W W O W C71 O A -4 C N Z O N� N V U � fh � C N n 0 City of La Quinta Cash Flow Analysis FY 04/05 Beginning Cash Balance Actual Forecasted Forecasted Forecasted Forecasted Forecasted Forecasted Total YTD Through 12/31/2004 Janua -05 Februa -05 March-05April-05 Ma -05 June-05 187,392,966 169,873,487 180,792,583 166,832,092 160,387,438 152,995,423 165,077,744 187,392,966 Property Tax/ Tax Increment Transient Occupancy Tax Sales Tax Other revenues Revenues 728,954 1,113,042 2,230,914 35,743,733 39,816,643 23,109,587 483,636 407,220 2,950 428 26,950,871 149,830 483,636 325,776 1,982,857 2,942,099 271,991 523,939 346,137 1,670,842 2,812,908 370,649 523,939 346,137 1,695,053 2,935,778 23,957,018 483,636 447,942 2,195,056 27,083,652 556,955 241,818 407,220 10 288,214 11,494,207 49,144,983 3,853,646 4,511,346 56,526 183 114,036,158 Expenditures Salaries & Fringe Benefits Redevelopment Agency Other expenditures Capital Projects Debt Service Princi aVInterest/Pass Through) Total Expenditures 3,314,052 2,051,377 7,179,338 17,860,273 9,844,491 40,249,531 571,081 149,282 2,305,422 4,599,000 8,406,991 16,031,776 571,081 107,254 2,414,163 5,517,000 8,293,091 16,902,589 571,081 123,861 2,514,096 5,702,000 346,525 9,257,563 571,081 128,516 2,186,000 4,275,000 3,167,195 10,327,792 571,081 80,874 1,968,037 4,341.000 8,040,339 15,001,331 571,081 176,991 2,067,137 3,204,000 3,545,360 9,564,569 6,740,538 2.818,156 20,634,193 45,498,273 41 643,992 117,335,152 Net Revenues/Expenditures (432,888) 10,919,095 (13,960,490) (6,444,655) (7,392,015) 12,082,321 1,929,638 (3,298,993) (17,086,591) Changes in Assets/Liabilities (17,086,591) Ending Cash Balance 169,873,487 180,792,583 166,832,092 160,387,438 152,995,423 165,077,744 167,007,382 167,007,382 Net Change in Cash before Maturing Investments (17,519,479) 10,919,095 (13,960,490) (6,444,655) (7,392,015) 12,082,321 1,929,638 (20,385,584) Proiected (Sources)/Uses of Cash - City Pnnlarl LAIF MaturingInvestments - Pooled Cash (15,518,095) 3,335,887 563,325 3,117,015 (16,423,321) (5,133,638) Total 14,500,000 8,370'000 0 0 10,000 000(5.000.0001 30,018,095 5,034,113 563,325 3,117,015 26,423,321 10,133 638 Proiected (Snurcesl/ttaas of Cash _ Ficrn1 enan4 Bond Money Market 4,599,000 5,517,000 5,702,000 4,275,000 4,341,000 3,204,000 Bond Sale Proceeds 0 0 0 0 0 0 Maturing Investments 0 0 (38,000,000) 0 0 (45,000,000) Debt Service Money Market 0 5,107,603 179,330 0 0 0 Total 4,599,000 10,624,603 32,118,670 4,275,000 4,341 000 (41,796,000 Net Change in Cash after Maturing Investments (25,419,095) 5,590,490 (31,555.345) r 7,392,015 (22,082,321) 1 (51,929,638) Proiected Linuid Cash Ralanr_ac if nn inyaafr anfe �ftda LAIF Balance 14,673,572 44,691,667 49,725,780 49,162,455 46,045,441 72,468,762 82,602,400 Bond Capital Project Money Market 7,374,078 2,775,078 (2,741,922) 29.556,078 25,281,078 20,940,078 62,736,078 Debt Service Money Market 21 21 5,107.582 5,286 912 5 286 912 5,286 912(5,286,912) Major Changes in Cash Flow Analysis from Prior Report Revenues: None Expenditures: None City of La Quinta Chart of Interest Rates July 2004 through December 2004 3.00% - 2.50% 2.00% c g.50% d a 1.00% 0.50% 0.00% 1� 00� — - - — Annualized Earnings of Pooled Cash Investments --*--Annualized Earnings of Fiscal Agent Investments ■ Annualized Earnings of All Investments * Six Month Treasury Bill Rate --* LAI F Rate 0 .City of La Quinta Historical Information December 31, 2004 Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments Six Month Treasury Bill Rate Average Maturity (days) LAW Rate Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments Six Month Treasury Bill Rate Average Maturity (days) LAI F Rate Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments Six Month Treasury Bill Rate Average Maturity (days) LAI F Rate Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments Six Month Treasury Bill Rate Average Maturity (days) LAIF Rate Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments Six Month Treasury Bill Rate Average Maturity (days) LAI F Rate July 04 August Set Oct Nov Dec Jan 05 Feb March Aril May June 1.73% 1.73% 1.79% 1.79% 1.79% 1.89% 0.50% 0.50% 1.07% 1.14% 1.43% 2.23% 1.68% 1.57% 1.68% 1.72% 1.73% 2.08% 1.74% 1.78% 1.95% 2.04% 2.37% 2.56% 214 172 167 112 113 145 1.604% 1 1.672% 1 1.771 % 1 1.890% 1 2.003% 1 2.134% July 03 August Set Oct Nov Dec Jan 04 Feb March April May June 1.66% 1.65% 1.65% 1.59% 1.64% 1.67% 1.58% 1.65% 1.50% 1.50% 1.54% 1.69% 0.52% 0.45% 0.49% 0.48% 0.48% 0.57% 0.30% 0.30% 0.50% 0.50% 0.50% 0.47% 1.43% 1.35% 1.26% 1.36% 1.38% 1.41 % 1.37% 1.38% 1.33% 1.33% 1.36% 1.62% 0.98% 1.06% 1.01 % 1.04% 1.03% 0.99% 1.00% 1.01 % 1.01 % 1.19% 1.38% 1.73% 131 110 80 121 98 117 140 120 155 137 137 209 1.650% 1.632% 1.640% 1.596% 1.572% 1 1.545% 1 1.528% 1 1.440% 1 1.474% 1 1.445% 1.426% 1.426% July 02 August Set Oct Nov Dec Jan 03 Feb March 4ril May June 2.46% 2.45% 2.46% 2.41 % 2.32% 2.23% 2.11 % 1.99% 2.01 % 1.98% 1.86% 1.73% 1.00% 1.27% 1.26% 1.00% 1.00% 1.00% 0.80% 0.59% 0.75% 0.72% 0.73% 0.49% 2.05% 2.07% 2.10% 2.08% 2.02% 1.80% 1.62% 1.74% 1.78% 1.76% 1.54% 1.40% 1.73% 1.64% 1.62% 1.55% 1.29% 1.27% 1.16% 1.20% 1.18% 1.17% 1.10% 0.86% 172 172 139 121 109 163 137 131 117 92 74 123 2.71 % 1 2.59% 1 2.60% 1 2.49% 1 2.30% 1 2.31 % 1 2.10% 1 1.95% 1 1.98% 1 1.86% 1 1.80% 1 1.70% July 01 August Set Oct Nov Dec Jan 02 Feb March April May June 4.79% 4.90% 4.63% 4.04% 3.05% 2.83% 2.37% 2.26% 2.25% 2.35% 2.59% 2.42% 3.40% 3.20% 3.20% 2.20% 1.70% 1.40% 1.60% 1.50% 1.50% 1.50% 1.00% 1.00% 4.58% 3.91 % 3.98% 3.57% 2.49% 2.34% 1.97% 1.95% 1.99% 2.05% 1.78% 1.93% 3.49% 3.39% 3.39% 2.01% 1.99% 1.85% 1.83% 1.85% 2.16% 1.92% 1.89% 1.77% 48 51 43 27 62 44 27 53 35 79 122 132 4.64% 1 4.50% 1 4.29% 1 3.79% 1 3.53% 1 3.26% 1 3.07% 1 2.97% 1 2.86% 1 2.85% 1 2.85% 1 2.69% July 00 August Set Oct Nov Dec Jan 01 Feb March April May June 6.37% 6.43% 6.34% 6.45% 6.46% 6.46% 6.36% 6.31% 5.89% 5.86% 5.20% 4.98% 6.17% 6.11% 6.23% 6.20% 6.20% 5.97% 5.03% 5.06% 4.82% 4.10% 3.60% 3.50% 6.31 % 6.35% 6.31 % 6.39% 6.40% 6.38% 6.04% 6.08% 5.75% 5.53% 4.96% 4.70% 6.28% 6.38% 6.26% 6.33% 6.32% 5.74% 5.03% 4.66% 4.27% 3.79% 3.55% 3.34% 220 232 231 202 181 158 124 110 101 80 76 65 6.44% 6.51% 6.50% 6.52% 6.54% 6.35% 6.37% 6.17% 5.98% 1 5.76% 1 5.33% 1 4.96% mA CITY OF LA QUINTA CITY FIXED CITY LONG TERM RDA FIXED RDA LONG TERM FINANCING FA LONG TERM GRAND BALANCE SHEET 12/31►04 CITY ASSETS DEBT RDA ASSETS DEBT AUTHORITY DEBT TOTAL ASSETS: POOLED CASH 18 (18,233,554.87) 0,00 0.00 32,516,254.37 0.00 0.00 0.00 0.00 1.562.85 0.00 0.00 0.00 14,284,262.35 LQRP INVESTMENT IN POOLED CASH 0.00 0.00 0,00 0.00 0.00 662,000.00 83.000,000.00 0.00 0.00 0.00 0.00 331,000.00 i48,3t,000.00 INVESTMENT T-BILLMOTES &OTHER 65,331,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 AUTO MALL CASH 0.00 0.00 0.00 0.00 0.00 16.788.18 0.00 0.00 0.00 0.00 16,788 18 LQRP CASH BOND REDEMPTION CASH 0.00 0.00 0.00 100.55 0.00 0.00 0.00 0.00 0.00 21.42 0.00 0.00 0.00 121.97 0.00 BOND RESERVE CASH 0.00 0.00 0.00 0.00 0.00 0.00 7,368,928.67 0.00 0.00 5,048.75 0.00 7,373,977.42 BOND PROJECT CASH BOND ESCROW CASH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,000.00 PETTY CASH 1,000.00 CASH & INVESTMENT TOTAL 47,098,445.13 0.1 0.00 0.00 0.00 0.00 123,564,071.77 0.00 0.00 6,633.02 0.00 170,669,149.92 INVESTMENT IN LAND HELD FOR RESALE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ACCOUNTS RECEIVABLE 155,175.93 0.00 0.00 0.00 60,900.00 (699,436.89) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 216.075.93 (795,662,30) PREMIUM/DISCOUNT ON INVESTMENT (96,225.41) 0.00 0.00 0.00 85,493.59 0.00 0.00 0.00 0.00 85,493.59 LQRP-ACCOUNTS RECEIVABLE 0.00 (7,531.25) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (7,531.25) 102,741,527.47 INTEREST RECEIVABLE IN L TERESTRECEIVABLE 0.00 0.00 0.00 12.741,527.47 0.00 0.00 0.00 0.00 0.00 90,000,000.00 0.00 0.00 3,815,311.75 DUE FROM OTHER AGENCIES 3,815,311.75 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 879.096.69 DUE FROM OTHER AGENCIES-CVAG 879,096.69 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (814,033.81 CVAG ALLOWANCE (879,096,69) 14,033.81, 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14,033.81 0.00 DUE FROM OTHER GOVERNMENTS 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 DUE FROM OTHER FUNDS ADVANCES TO OTHER FUNDS - PRINCIPAL 21,397.550.21 O.DO 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13.742.076.14 13,742,070.00 ADVANCES TO OTHER FUNDS - INTEREST 8.390,850.42 0.00 0.00 5.72 5,351,225.72 0.00 0.00 0.00 0.00 0.00 ADVANCES TO OTHER FUNDS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.49 182.841.75 SILVER ROCK - PRINCIPAL 184,306.49 , 2,841.75 0.00 0.00 0.00 0.00 0.00 0.00 0'� 2 �0.00 NSF CHECKS RECEIVABLE ACCRUED REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 64.962,148.00 0.00 0.00 0.00 0.00 0.00 0.00 455,403,837.26 FIXED ASSETS 17,569,115.26 (2,562.164.00) 372,872,574.00 (58,105,887.00) 0.00 0.00 0.00 (210,000.00) 0.00 0.00 0.00 (60,878,051.00) ACCUMULATED DEPRECIATION 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 .00 5,237.00 TRAVEL ADVANCES EMPLOYEE ADVANCES 5,237.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 213,856.48 PREPAID EXPENSES RECEIVABLE TOTAL 213,856.48 49.082,358.44 0.00 314,766,687.00 0.00 0.00 17,539,709.89 64,752,148.00 0.00 90,000,000.00 0.00 536,140,903.33 WORKER COMPENSATION DEPOSIT 0.00 117,729.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11 4,30.00 ,30.00 8 RENT DEPOSITS 4,830.00 0.00 0.00 0.00 0'00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 UTILITY DEPOSITS 0.00 1,073.21 0.00 0.00 319,460.00 0.00 0.00 0.00 0.00 0.00 320,533.21 443,092.58 MISC. DEPOSITS DEPOSITS TOTAL 123,632.58 0.00 0.00 319,460.00 0.00 0.00 0.00 GENERAL FIXED ASSETS 0•00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ACCUMULATED DEPRECIATION 0.00 0.00 0.00 0.00 0.00 . 0.00 0.00 0.00 0.00 .00 0. 00 AMOUNT AVAILABLE TO RETIRE L/T DEBT 0.00 1,970,5522.8585 0.00 0.00 247,549,965.00 0.00 94,814,343.00 85 344,334,860.85 AMOUNT TO BE PROVIDED FOR LIT DEBT 0.00 0.00 0.00 247,549,965.00 0.00 94,814,343.00 344,334,860.85 TOTAL OTHER ASSETS 0.00 0.00 1,970,552.85 96,304,436.15 314,766,687.00 1,970,552.85 141.423,241.66 64,752,148.00 247,549,965.00 90,006,633.02 94,814,343.00 1,051,588,006.68 TOTAL ASSETS LIABILITIES: ACCOUNTS PAYABLE 553,065.41 0.00 0.00 19,645.49 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 572,710. 90 95 152.130.000.95 DUE TO OTHER AGENCIES 152,130.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 DUE TO OTHER FUNDS ADVANCES FROM OTHER FUNDS - PRINCIPAL 0.00 5.535,532.21 0.00 0.00 21,397,550.21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28,390,851.52 8,390,851.00 ADVANCES FROM OTHER FUNDS - INTEREST 0.00 0.00 0.00 8,390.851.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST PAYABLE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 158,228.15 RETENTION PAYABLE PAYROLL LIABILITIES 158,228.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 430.34 STRONG MOTION INSTRUMENTS 8,430.34 0.00 0.00 0.00 0.00 0 00 0 00 0 00 0 00 2,648. 348 87 FRINGE TOED LIZARD FEES 32,648.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUSPENSE DUE TO THE CITY OF LA QUINTA 0.00 0.00 0.00 0.00 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 00 36,248,083.15 PAYABLES TOTAL 6,440,035.93 0.00 0.00 29,808,047.22 ENGINEERING TRUST DEPOSITS 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 00 0.00 0 00 0.00 0.00 0•00 SO. COAST AIR QUALITY DEPOSITS 0.00 0.00 0.00 0.00 0.00 .00 18,664.00 0.00 0.00 0.00 0.00 0.00 18,664.00 1,532,479. 35 LQRP DEPOSITS DEVELOPER DEPOSITS 1,529,644.35 0.00 0.00 2,835.00 25,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 692,757.31 MISC. DEPOSITS 667,757.31 877,154.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 877,154.45 3.121.055.11 AGENCY FUND DEPOSITS TOTAL DEPOSITS 3,074,556.11 0.00 0.00 46.499.00 0.00 0.00 0.00 DEFERRED REVENUE 3,767,177.88 0.00 0.00 10,618.101.84 0.00 0.00 0.00 0.00 90,000,000.00 90,000,000.00 0.00 0.00 104,385.279.72 104.385.279.72 OTHER LIABILITIES TOTAL 3,767,177.88 0.00 0. 00 10.618,101.84 COMPENSATED ABSENCES PAYABLE 0.00 0.00 531,553.26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 531,553.26 1,010,688.59 DEVELOPER AGREEMENT 0.00 0.00 0.00 0.00 1,010,688.59 428,311.00 0.00 0.00 0.00 0.00 0.00 0 00 428,311.00 2.050.000 00 DUE TO THE CITY OF LA QUINTA 0.00 0.00 0.00 0.00 0 00 2 00 0 00 0.00 667336 6,667,3360.E DUE TO COUNTY OF RIVERSIDE 0.00 0.00 0.00 0.00 0.00 6,667,336.00 667 336 0.00 0.00 0.00 DUE TO C.V. UNIFIED SCHOOL OIST. DUE TO DESERT SANDS SCHOOL DIST. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90,000,000.00 0.00 0.00 90,000,000.00 LOANS PAYABLE 0.00 0.00 0.00 0.00 0.00 100 0.00 0.00 148,832,629.00I'll 0.00 0.00 94.814,343.00 94,814,343.00 243,646,972.00 BONDS PAYABLE TOTAL LONG TERM DEBT 0.00 0.00 1,970,552.85 0.00 0.00 247,549,965.00 13,281,769.92 0.00 1,970,552.85 40,472,648.06 0.00 247,549,965.00 90-000,000.00 94.614,343.00 488,089,278.83 488,089,278.83 TOTAL LIABILITIES 83,022,666.23 314,766.687.00 0.00 100,950,593.60 64.752,148.00 0.00 6.633.02 0.00 563,498,727.85 EQUITY -FUND BALANCE g6,304,436.15 314,766,687.00 1,970,552.85 141,423,241.66 64,752,148.00 247,549,965.00 90,006,633.02 94,814,343.00 1,051,588,006.68 0.00 TOTAL LIABILITY &EQUITY 0.00 0.00 o.00 0.00 0.00 0.00 0.00 0.00 CASH & INVESTMENT TOTAL 170,669,149.92 PREMIUMIDISCOUNT ON INVESTMENT (795,662.30) TOTAL 169,873,487.62 H PA INVESTMENT ADVISORY BOARD Business Session: B Meeting Date: February 9, 2005 ITEM TITLF-- Request for Proposal for Portfolio Manager BACKGROUND: Attached please find a draft proposal for Portfolio Manager services for the Board's consideration. Shaded items require additional information before finalizing the document. Remaining possible items to be incorporated into the RFP include: • Amount to invest • Discretionary or Non -discretionary Account • Length of maturity • Types of investments - limited to City Investment Policy or Government Code Once these or any other items are discussed the results can be incorporated into the RFP. RECOMMENDATION: Continue developing the Request for Proposal for Portfolio Manager Services. ohn M. Falconer, Finance Director Request for Proposals Investment Advisory Services City of La Quinta, CA The City of La Quinta, CA is soliciting Requests for Proposals (RFP) from interested firms for the provision of investment management services for City of La Quinta, t.:..:ana:: �e. .............. .. .... a... ... ,> .. : 0. ,.. .. ..3 5...... . Via. .... NN .... 42`'S' :. ,..,.. P. ., 0 .... .,. .b ICCoa.a. .. ... ..:a•:!.C>?::?" :< �::. .: ce:.ni . 1.: :�'bn:?�? CA. Thy° bac ct+�rt�etaa rty F3 R 4 R • The investment of City of La Quinta, CA's funds is guided by the applicable State statutes and the City of La Quinta, CA's investment policy. A copy of the investment policy is attached for your information. Questions regarding this RFP should be directed to: Name: John M. Falconer Title: Finance Director/Treasurer City of: La Quinta, CA Address: 78-495 Calle Tampico City, State Zip Code: La Quinta, CA 92253 Phone Number: (760)777-7150 I. CRITERIA FOR EVALUATION AND SELECTION This section defines how the proposal will be judged. Sample criteria and weightings follow: 10%: Responsiveness to the RFP, communicating an understanding of the overall program and services required 25%: Experience of the firm in providing services to public sector entities of similar size and with similar investment objectives 25%: Professional experience and qualifications of the individuals assigned to the account 15%: Portfolio management resources, investment philosophy and approach 15%: Reporting capabilities 10%: Fees II. SELECTION TIMETABLE dii INV '' ,>x r3.Rk• i�XFStr54oFa.a.�.a �..a. .� su?'w,: w�<�"`'�x%`?" .,�"'�a?..:a34 .•4 ,:,<4 a III. FORMAT FOR PROPOSALS Please format your response to this RFP in the following manner: A. Organization 1. Describe your organization, date founded, ownership and other business affiliations. Provide number and location of affiliated offices. Specify the number of years your organization has provided investment management service. 2. Describe your firm's revenue sources (e.g., investment management, institutional research, etc.) and comment on your firm's financial condition. 3. Within the past three years, have there been any significant developments in your organization (e.g., changes in ownership, new business ventures)? Do you expect any changes in the near future? 4. Describe any U.S. Securities and Exchange Commission (SEC) censures or litigation involving your organization, any officer, or employee at any time. 5. Identify the types of accounts managed by your firm (e.g., government, pension, corporate, high net worth, endowment/foundation). 6. Describe the firm's fiduciary liability and/or errors and omissions insurance coverage. Include dollar amount of coverage. B. Personnel 1. Identify the number of professionals employed by your firm by classification. 2. Provide an organization chart showing function, positions, and titles of all the professionals in your organization. N 3. Provide biographical information on investment professionals that will be involved in the decision -making process for our portfolio, including number of years at your firm. Identify the person who will be the primary portfolio manager assigned to the account. 4. Describe your firm's compensation policies for investment professionals. C. Assets Under Management 1. Summarize your institutional investment management asset totals by category for your latest reporting period in the following table: Operating Funds Other Funds (specify) Governmental $ $ Other Institutional $ $ 2. Provide the number of separate accounts whose portfolios consist of operating funds. 3. List in the following table the percentage by market value of aggregate assets under management for your latest reporting period: Type of Asset Percent by Market Value U.S. Treasury securities Federal Agency obligations Corporate securities rated AAA -AA Corporate securities rated A Corporate securities rated BBB or lower Other (specify ) 4. Describe the procedures that your firm has in place to address the potential or actual credit downgrade of an issuer and to disclose and advise a client of the situation. 3 5. Provide data on account/asset growth over the past three years. Indicate the number of accounts gained and the number of accounts lost. 6. List your five largest clients. Identify those that are exclusively operating fund relationships and/or those that are other relationships (e.g., bond fund, retirement fund). 7. Provide a copy of the firm's Form ADV, Parts I and II (including all schedules). 8. Provide proof of State of California Registration, if your firm is not eligible for SEC registration. 9. Provide a sample contract for services. D. Philosophy/Approach 1. Describe your firm's investment philosophy for public clients, including your firm's philosophy regarding average duration, maturity, investment types, credit quality, and yield. 2. Describe in detail your investment process, as you would apply it to City of La Quinta, CA's portfolio. 3. What are the primary strategies for adding value to portfolios (e.g., market timing, credit research, trading)? 4. Describe the process you would recommend for establishing the investment objectives and constraints for this account. 5. Do you have or would you recommend there be policy restrictions with respect to maturity, sector, quality, and coupon? 4 6. Describe in detail your process of credit risk management, including how you analyze credit quality, monitor credits on an ongoing basis, and report credit to City of La Quinta, CA. 7. Describe your firm's trading methodology. 8. Describe your firm's decision -making process in terms of structure, committees, membership, meeting frequency, responsibilities, integration of research ideas, and portfolio management. 9. Describe your research capabilities as they would pertain to the City of La Quinta, CA's portfolio. What types of technical analysis do you use? 10. Describe the firm's approach to managing relationships with the broker - dealer community. E. Portfolio Management 1. Are portfolios managed by teams or one individual? 2. What is the average number of accounts handled per manager? 3. Which professional staff member will be the primary client contact for City of La Quinta, CA? 4. How frequently are you willing to meet with us? 5. Describe procedures used to ensure that portfolios comply with client investment objectives, policies, and bond resolutions. 5 F. Fees Charged 1. Please include a copy of your firm's fee schedule applicable to this RFP. 2. Identify any expenses that would not be covered through this fee structure and would be required in order to implement the firm's program. 3. Is there a minimum annual fee? 4. Please provide a statement of fees for such additional services as arbitrage rebate related services. 5. Are fees charged when there is no activity in the account? G. Performance Reporting 1. Please describe how you typically report performance. 2. Please provide performance history for the past five years for current accounts comprised of securities with maturities, quality and sectors similar to those of City of La Quinta, CA. Indicate whether your returns are calculated and compiled in accordance with the Association for Investment Management and Research (AIMR) standards. If not, how does the performance presentation differ from AIMR standards? 3. Do your reports conform to State reporting standards? Are you willing to customize your reports to meet our specifications? 4. How will you notify us of investment transactions? Z 5. Are confirmation of investment transactions sent directly by the broker/dealer to the client? H. References Provide a list of at least five (5) client references in California. References should be public agencies with portfolio size and investment objectives similar to City of La Quinta, CA. Include length of time managing the assets, contact name, and phone number. I. Insurance Requirements Exhibit A defines the insurance requirements that will need to be met prior to the [Board/Council]'s approval of any agreement for services. J. Submittal of proposals 1. Seven (7) of copies of the proposal shall be submitted in a sealed envelope bearing the caption RFP for (City of La Quinta, CA) and addressed to: City of La Quinta, CA 78-495 Calle Tampico La Quinta, CA 92253 Attention: John M. Falconer, Finance Director/Treasurer 2. Proposal must be received no later than 3. Proposals should be verified before submission. The City of La Quinta, CA shall not be responsible for errors or omissions on the part of the respondent in preparation of a proposal. The City of La Quinta, CA reserves the right to reject any and all proposals, to wave any irregularities, or informalities in the proposals, and to negotiate modifications to any proposal. 7 INVESTMENT ADVISORY BOARD Business Session: C Meeting Date: February 9, 2005 TITLE: Consideration of Fiscal Year 2005/06 Investment Policies BACKGROUND: Each year at this time the Investment Advisory Board begins the process of reviewing the investment policy that will be put into place in the next fiscal year beginning July 1 St. At the June meeting, the City Council Manager, City Attorney and Staff will meet with the Board to discuss the changes, if any. The policy will then be forwarded to the City Council for their consideration. Typically, the Investment Advisory Board Chairman, or designee attends the City Council meeting and is available in the event the City Council has any questions regarding policies. Staff has attached the current investment policy. In addition, at the September meeting the Board added the following items to this years work plan which may want to be incorporated into the investment policy. • Meeting with City Council to discuss using a Portfolio Manager, which acceptable, would require an Ordinance change; • Consider alternative investments based upon the increase in the size of the portfolio; • Continue to monitor developments regarding Government Sponsored Enterprises (GSE's), LIAF, Corporate Notes and Commercial Paper; and • Discuss extending the maturity limit from the two year maximum on the portfolio — currently $5 million in Treasury instruments may exceed the two year limit and may be invested up to five years. RECOMMENDATION: Continued review of the Investment policies for approval by City Council in June 2005. r ohn M. Falcoher, Finance Director CITY OF LA QUINTA Investment Policy Table of Contents Section Topic Page Executive Summary 2 1 General Purpose 4 II Investment Policy 4 III Scope 4 IV Objectives 4 ► Safety ► Liquidity ► Yield ► Diversified Portfolio V Maximum Maturities 6 VI Prudence 6 VII Delegation of Authority 6 VIII Conflict of Interest 7 IX Authorized Financial Dealers and Institutions 7 ► Broker/Dealers ► Financial Institutions X Authorized Investments and Limitations 8 XI Investment Pools 12 XII Payment and Custody 13 XIII Interest Earning Distribution Policy 13 XIV Internal Controls and Independent Auditors 13 XV Benchmark 15 XVI Reporting Standards 15 XVII Financial Assets and Investment Activity Not Subject to this Policy 16 XVIII Investment of Bond Proceeds 16 IX Investment Advisory Board - City of La Quinta 16 XX Investment Policy Adoption 17 Appendices: A. Summary of Authorized Investments and Limitations 18 B. Municipal Code Ordinance 2.70 - Investment Advisory Board 19 C. Municipal Code Ordinance 3.08 - Investment of Moneys and Funds 20 D. Segregation of Major Investment Responsibilities 22 E. Listing of Approved Financial Institutions 23 F. Broker/Dealer Questionnaire and Certification 24 G. Investment Pool Questionnaire 29 H. Glossary 33 1 City of La Quinta Investment Policy Executive Summary The general purpose of this Investment Policy is to provide the rules and standards users must follow in investing funds of the City of La Quinta. It is the policy of the City of La Quinta to invest all public funds in a manner which will provide a diversified portfolio with maximum security while meeting daily cash flow demands and the highest investment return in conformity to all state and local statutes. This Policy applies to all cash and investments of the City of La Quinta, La Quinta Redevelopment Agency and the La Quinta Financing Authority, hereafter referred in this document as the "City". The primary objectives, in order of priority, of the City of La Quinta's investment activity shall be: Safety of principal is the foremost objective of the investment program. Investments of the City of La Quinta shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. The investment portfolio shall be designed with the objective of attaining a market rate of return or yield throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. 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. 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. 2 Investment responsibilities carry added duties of insuring that investments are made without improper influence or the appearance to a reasonable person of questionable or improper influence. The City of La Quinta 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. Collateral ization 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 Collateral ization 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. The Investment Policies shall be adopted by resolution of the La Quinta City Council on an annual basis. The Investment Policies will be adopted before the end of June of each year. This Executive Summary is an overall review of the City of La Quinta Investment Policies. Reading this summary does not constitute a complete review, which can only be accomplished by reviewing all the pages. 3 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 rates. 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 2004/05, the amount of such funds was $5 million. Funds up to that amount may be invested in U.S. Treasury bills, notes and 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 exercise 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 on 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. 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 direct 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 direct investment transactions must supply the City of La Quinta with the following: ► Current audited financial statements; ► Proof of National Association of Security Dealers Certification; ► Trading resolution; ► Proof of California registration; ► Resume of Financial broker; and ► Completion of the City of La Quinta Broker/Dealer questionnaire which contains a certification of having read the City of La Quinta Investment Policy. 7 P.O. Boy: 1504 78-495 CALLS TAN1PICo LA QUINTA, CALIFORNIA 9` 25"') City of La Quinta Statement of Investment Policy July 1, 2003 through June 30, 2004 Adopted by the City Council on June 17, 2003 GENERAL PURPOSE (760) 7 7 7-7000 FAX (760) `r 7 7- 7 1 0 1 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, except as further detailed in Section XVII 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 ► Enterprise ► Internal Service No. Trust and Agency No. Any new fund types and fund(s) that may be created. IV OBJECTIVES The primary objective, in order of priority, of the City of La Quinta's investment activity shall be: 4 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 with; 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; ► 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 5 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 for collateral ization in public monies. X AUTHORIZED INVESTMENTS AND LIMITATIONS The City Treasurer will be permitted to invest in the investments summarized in the Appendix A. E:1 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 25% 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: • 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 commonly referred to as government sponsored enterprises (GSEs), issuing securities not backed as to principal and interests by the full faith and credit of the U.S. Government. Publicly owned GSEs include Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC) and Student Loan Marketing Association (SLMA). Non -publicly owned GSEs include the Federal Home Loan Bank (FHLB), Federal Farm Credit Bank (FFCB), Federal Land Bank (FLB) and Federal Intermediate Credit Bank (FICB). The City of La Quinta Investment Policy allows investment only in securities of FNMA, FHLMC, FHLB and FFCB and has a limitation of $10 million face amount for each issuer. 0 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 government securities to be resold at a specific date and for a specific amount. Repurchase agreements are generally used for short term investments varying from one day to two weeks. There is no legal limitation on the amount of the repurchase agreement. However, the maturity period cannot exceed one year. The market value of securities underlying a repurchase agreement shall 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 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 10 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 allows investment in corporate notes authorized by the Government Code with the following limitations: ► Maturities shall conform with Section V. ► Eligible notes shall be regularly quoted and traded in the marketplace. ► Eligible notes shall be rated "AA" or "AAA" on the date of acquisition. ► Total investment shall not exceed 15 % of the portfolio, and ► The maximum aggregate investment shall not exceed $3 million face amount for each issurer. 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 11 collateralized from 1 10% to 150% 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. Collateralization 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 U.S. Agency Securities Money Market Sweep Account with a $50,000 target balance may be maintained in conjunction with the checking account. Derivatives - The City of La Quinta Investment Policy does not allow investment in derivatives. XI 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 City of La Quinta Investment Policy has authorized investment with the State of California's Treasurers Office Local Agency Investment Fund commonly referred to as LAIF. LAIF was organized in 1977 through State Legislation Section 16429.1, 2 and 3. Each LAIF 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. 12 XII PAYMENT AND CUSTODY The City shall engage qualified third party custodians to act in a fiduciary capacity to maintain appropriate evidence of the City's ownership of securities and other eligible investments. Such custodians shall disburse funds, received from the City for a purchase, to the broker, dealer or seller only after receiving evidence that the City has legal, record ownership of the securities. Even though ownership is evidenced in book - entry form rather than by actual certificates, this procedure is commonly accepted as the delivery versus payment (DVP) method for the transfer of securities. XIII INTEREST EARNING DISTRIBUTION POLICY Interest earnings are 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. 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 13 provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: a. Control of collusion. Collusion is a situation where two or more employees are working in conjunction to defraud their employer. b. Separation of transaction authority from accounting and record keeping. By separating the person who authorizes or performs the transaction from the people who record or otherwise account for the transaction, a separation of duties is achieved. C. Custodial safekeeping. Securities purchased from any bank or dealer including appropriate collateral (as defined by State Law) shall be placed with an independent third party for custodial safekeeping. d. Avoidance of physical delivery securities. Book entry securities are much easier to transfer and account for since actual delivery of a document never takes place. Delivered securities must be properly safeguarded against loss or destruction. The potential for fraud and loss increases with physically delivered securities. e. Clear delegation of authority to subordinate staff members. Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on the various staff positions and their respective responsibilities as outlined in the Segregation of Major Investment Responsibilities appendices. f. Written confirmation or telephone transactions for investments and wire transfers. Due to the potential for error and improprieties arising from telephone transactions, all telephone transactions shall be supported by written communications and approved by the appropriate person. Written communications may be via fax if on letterhead and the safekeeping institution has a list of authorized signatures. Fax correspondence must be supported by evidence of verbal or written follow-up. g. Development of a wire transfer agreement with the City's bank and third party custodian. This agreement should outline the various controls, security provisions, and delineate responsibilities of each party making and receiving wire transfers. 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 Financial Statements. 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 14 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 301h 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 City 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 months. ► A two-year list of historical interest rates. 15 XV11 FINANCIAL ASSETS AND INVESTMENT ACTIVITY NOT SUBJECT TO THIS POLICY The City's Investment Policy does not apply to the following: • Cash and Investments raised from Conduit Debt Financing; • Funds held in trust in the City's name in pension or other post -retirement benefit programs; • Cash and Investments held in lieu of retention by banks or other financial institutions for construction projects; • Short or long term loans made to other entities by the City or Agency; and Short term (Due to/from) or long term (Advances from/to) obligations made either between the City and its funds or between the City and Agency. XVIII 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. IXX INVESTMENT ADVISORY BOARD - CITY OF LA QUINTA The Investment Advisory Board (IAB) consists of five 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 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 16 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. XX 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 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. 17 Appendix A z d 0 s A 8 CL a .e UO U.a LL 9 U `oy H .g+ c g m to O N N I f 1 N N N N N N o �+ N O t D N H N a N ° m 8 c � *� s � a � • t � 5E� E ' m , > O E E b cl: m OOa� 25 pQpQ gE 5� N L � g 0 w a o a 0 a �e qi LL o o a a° 0 a NN o5a5��y2y��57Q552�5o c; C < X ..E o .x 8� a m n, a a 25 25 25 25 a � H a atcc N a N � H Z Yc! � R c'S � N i U) 8p 4 »Z .a >. E E $ g tg E ul — ° E c < U 2 d WX �v N p £ Z$+ c<i H ji H H U$ a s E >>° o m y a s s �z oU O ' C 52a E� E C • w H O E i C m cc O LL LL U.LL f- U U N l7 E a J V i C 10 U h 1 m fh Pf 0 �o I N M d V In l E E h E 0 E. E N 8 0"80 0 U �r < O 4J X i78 O Bg 9< V N to H E 8 U. in Appendix B Chapter 2.70 INVESTMENT ADVISORY BOARD PROVISIONS 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 five (5) members from the public that are appointed by city council. La Quinta residency is required except for Board Members currently serving on the Board as of June 30, 2003 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. 2.70.020 Board 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. 2.70.030 Board 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. 19 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) 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) 20 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) 21 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 22 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, Los Angeles, CA Morgan Stanley, Los Angeles, California CitiGroup, 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 1 — US Bank 2002 RDA Project Area 1 — US Bank 2003 RDA Project Area 1 — US Bank Assessment Districts — US Bank No Changes to this listing may be made without City Council approval 23 Appendix F BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1. Name of Firm: 2. Address: 0 0 Telephone: ( ) 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 office? (Must equal 100%) % U.S. Treasuries BA's % Commercial Paper % CD's % Mutual Funds % Agencies (specify): 24 % Repos % Reverse Repos % CMO's % Derivatives % Stocks/Equities % Other (specify) : 9. References -- Please identify your most directly comparable public sector clients in our geographical area. Entity Contact Telephone ( ) Client Since Entity Contact Telephone Client Since 10. Have any of your clients ever sustained a loss on a securities transaction arising from a misunderstanding or misrepresentation of the risk characteristics of the instrument? If so, explain. 12. 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. 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 25 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 If yes, explain primary and excess coverage and carriers. 17. What portfolio information, if any, do you require from your clients? 26 No 18. What reports and transaction confirmations or any other research publications will the City receive? 19. Does your firm offer investment training to your clients? Yes No 20. Does your firm have professional liability insurance. Yes No If yes, please provide the insurance carrier, limits and expiration date. 21. 22. Please list your NASD Registration Number Do you have any relatives who work at the City of La Quinta? Yes No If yes, Name and Department 23. Do you maintain an office in California. Yes No 24. Do you maintain an office in La Quinta or Riverside County? Yes No 25. Please enclose the following: ❑ Latest audited financial statements. ❑ Samples of reports, transaction confirmations and any other research/publications the City will receive. ❑ Samples of research reports and/or publications that your firm regularly provides to clients. ❑ Complete schedule of fees and charges for various transactions. 'CERTIFICATION' CERTIFICATION' I hereby certify that I have personally read the Statement of Investment Policy of the City of La Quinta, and have implemented reasonable procedures and a system of controls designed to preclude imprudent investment activities arising out of transactions conducted between our firm and the City of La 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. NN Under penalties of perjury, the responses to this questionnaire are true and accurate to the best of my knowledge. Broker Date_ Sales Date Representative Manager and/or Title Managing Title Partner* 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? 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? 29 REPORTING 1. Is the yield reported to participants of the pool monthly? (If not, how often?) 2. Are expenses of the pool deducted before quoting the yield? 3. Is the yield generally in line with the market yields for securities in which you usually invest? 4. How often does the pool report, and does that report include the market value of securities? SECURITY The following questions are designed to help you safeguard your funds from loss of principal and loss of market value. 1. Does the pool disclose safekeeping practices? 2. Is the pool subject to audit by an independent auditor? 3. Is a copy of the audit report available to participants? 4. Who makes the portfolio decisions? 5. How does the manager monitor the credit risk of the securities in the pool? 6. Is the pool monitored by someone on the board of a separate neutral party external to the investment function to ensure compliance with written policies? 7. Does the pool have specific policies with regards to the various investment vehicles? a. What are the different investment alternatives? b. What are the policies for each type of investment? 8. Does the pool mark the portfolio to its market value? 9. Does the pool disclose the following about how portfolio securities are valued: a. The frequency with which the portfolio securities are valued? b. The method used to value the portfolio (cost, current value, or some other method)? 30 OPERA TIONS The answers to these questions will help you determine whether this pool meets your operational requirements: 1. Does the pool limit eligible participants? 2. What entities are permitted to invest in the pool? 3. Does the pool allow multiple. accounts and sub -accounts? 4. Is there a minimum or maximum account size? 5. Does the pool limit the number of transactions each month? What is the number of transactions permitted each month? 6. Is there a limit on transaction amounts for withdrawals and deposits? a. What is the minimum and maximum withdrawal amount permitted? b. What is the minimum and maximum deposit amount permitted? 7. How much notice is required for withdrawals/deposits? 8. What is the cutoff time for deposits and withdrawals? 9. Can withdrawals be denied? 10. Are the funds 100% withdrawable at anytime? 11. What are the procedures for making deposits and withdrawals? a. What is the paperwork required, if any? b. What is the wiring process? 12. Can an account remain open with a zero balance? 13. Are confirmations sent following each transaction? STA TEMENTS It is important for you and the agency's trustee (when applicable), to receive statements monthly so the pool's records of your activity and holding are reconciled by you and your trustee. 31 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? 32 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. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the City of La Quinta. It includes five combined statements 33 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. CONDUIT FINANCING: A form of Financing in which a government or a government agency lends its name to a bond issue, although it is acting only as a conduit between a specific project and bond holders. The bond holders can look only to the revenues from the project being financed for repayment and not to the government or agency whose name appears on the bond. 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). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES: Non -interest bearing money market instruments that are issued a discount and redeemed at maturity for full face value, e.g., U.S. Treasury Bills. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. are issued with maturities of less than one year and interest is paid at maturity. 3. FLBs (Federal Land Bank Bonds) - Long-term mortgage credit provided to farmers by Federal Land Banks. These bonds are issued at irregular times for various maturities ranging from a few months to ten years. The minimum denomination is $1,000. They carry semi-annual coupons. Interest is calculated on a 360-day, 30 day month basis. 4. FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, 5. e.g., S&L's, small business firms, students, farmers, farm cooperatives, and exporters. 1. FNMAs (Federal National Mortgage Association) - Used to assist the home mortgage market by purchasing mortgages insured by the Federal Housing Administration and the Farmers Home Administration, as well as those guaranteed by the. Veterans Administration. They are issued in various maturities and in minimum denominations of $10,000. Principal and Interest is paid monthly. 2. FHLBs (Federal Home Loan Bank Notes and Bonds) - Issued by the Federal Home Loan Bank System to help finance the housing industry. The notes and bonds provide liquidity and home mortgage credit to savings and loan associations, mutual savings banks, cooperative banks, insurance companies, and mortgage -lending institutions. They are issued irregularly for various maturities. The minimum denomination is $5,000. The notes 34 FFCBs (Federal Farm Credit Bank) - Debt instruments used to finance the short and intermediate term needs of farmers and the national agricultural industry. They are issued monthly with three- and six-month maturities. The FFCB issues larger issues (one to ten year) on a periodic basis. These issues are highly liquid. FICBs (Federal Intermediate Credit bank Debentures) - Loans to lending institutions used to finance the short-term and intermediate needs of farmers, such as seasonal production. They are usually issued monthly in minimum denominations of $3,000 with a nine -month maturity. Interest is payable at maturity and is calculated on a 360-day, 30-day month basis. 6. FHLMCs (Federal Home Loan Mortgage Corporation) - a government sponsored entity established in 1970 to provide a secondary market for conventional home mortgages. Morgages are purchased solely from the Federal home Loan Bank System member lending institutions whose deposits are insured by agencies of the United States Government. They are issued for various maturities and in minimum denominations of $10,000. Principal and Interest is paid monthly. Other federal agency issues are Small Business Administration notes (SBAs), Government National Mortgage Association notes (GNMAs), Tennessee Valley Authority notes (TVAs), and Student Loan Association notes (SALLIE-MAEs). FEDERAL 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. 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, 35 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 "passthrough" 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. 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, bander' 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 and depositions and monthly financial statements to the Federal Reserve Bank of ,New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC) -registered securities broker -dealers, banks and a few unregulated firms. 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 011 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 hold 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 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.§. 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. 37 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. INVESTMENT ADVISORY BOARD Correspondence & Written Material Item A Meeting Date: February 9, 2005 TITLE: Month End Cash Report - January 2004 BACKGROUND: This cash report is not a complete Treasury Report (exclude petty cash, deferred compensation and fiscal agent balances), but would report in a timely fashion selected cash balances. At last months meeting Board Member Moulin inquired about the budget salary and fringe benefit budget to actual comparison variance. Staff has investigated this and found that the budget salary amount was based upon three periods instead of two. RECOMMENDATION: Information item only. John M. Falcoher, Finance Director O a m L M c N N �U d J w Cl) O N 0 U m � .� (V to CO U0 (D O r oo O M M O M O e- 0 M T— 0 r- I,O)M►-t-000M0M co _4 O o� O r O 00 O co L6 M M Lp 4 N O� 00 M (D Oj tt O) N� O O LO O Clow) UN O Cl) (D O Oi O N U) .- N� O aO M ao N04 O (V N'i 00 O) � M N M Cl) (n crj M (D e-- r- M LO r- O O m W Vl C 0 O LO O LCDN O 1-- O M I, ti O (f) M LO CO (n E(�O M co vN6r,:06 (G�Oj00 It T" � N C,4 N N >N d' N N O L C'j M 000 (M 000 M-cn-C N�00a)I�t`C)NMLO � L C a- M LO 0 r- �- CD (�D coLO (D LO L M M 0 LO 0 Q 0 N O N m N O) C)0 M O M M p O 0 M cn m C6 M O M .>' �g� 00 O o 00 C6 00 O L LO p M p M M c co N 00 N 00 N 00 (V 0 cm C 'y co LO co LO co LO co LO Q) � u1 O O O) LO L o O Lq U') t` > N N N N 2)Cr-MOM LO p O jy u' U 00 LO 0 �- O � O 00 N LO M 00 00 LO fA d N O C'! 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N 0 0 c O C C L O L N 7 jL a C U N >+ O f6 L Q h- N C O O cCL ►� o 'O w N, 0 �' C O N C Cl(V Cl C-d 0 >' Q o C.L. cam,) p a aoi U m E C m m N L Y N N jTL O .O N C 7 U t7 �m N Urn m w� C (D L H c (p 0) L y N > m U (Li O E U o 3 m w > w aCL O`— N d0) C' N O w 0) y C w o (C C C O C L V �O N 4) c c o C• m E c v E C E 0 L t c 4) N O o N O p a 4--m M N U (� 4) 0) N 0 a(0 NL 7 C•C ` (NO � QH X L V m yt rn a�v m 0 O 0) J w E c N C 0 C w C U. N N N V U v (moo S O N N i >=a O U N 0 � O O C 4) U.Hm H d (n S mC9 2 FRB: H.15--Selected Interest Rates, Web -Only Daily Update --January 28, 2005 Page 1 of 4 Federal Reserve Statistical Release H.15 Selected Interest Rates (Daily) `kit, to Content Release Date: January 28, 2005 Weekly._release__ dates.._ and announcelnents. I Historical__ 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 through Friday H.15 DAILY UPDATE: WEB RELEASE ONLY For immediate release SELECTED INTEREST RATES January 28, 2005 Yields in percent per annum 2005 2005 2005 2005 Jan Jan Jan Jan Instruments 24 25 26 27 Federal funds (effective) 1 2 3 2.26 2.29 2.33 2.39 Commercial paper 3 4 5 Nonfinancial 1-month 2.40 2.39 2.43 2.42 2-month 2.46 2.46 2.47 2.49 3-month 2.56 Financial 1-month 2.42 2.42 2.44 2.46 2-month 2.50 2.52 2.53 2.50 3-month 2.61 2.61 2.62 2.65 CDs (secondary market) 3 6 1-month 2.49 2.49 2.50 2.54 3-month 2.65 2.66 2.67 2.69 6-month 2.87 2.88 2.90 2.91 Eurodollar deposits (London) 3 7 1-month 2.47 2.48 2.48 2.52 3-month 2.63 2.63 2.65 2.67 6-month 2.84 2.96 2.88 2.88 Bank prime loan 2 3 8 5.25 5.25 5.25 5.25 Discount window primary credit 2 9 3.25 3.25 3.25 3.25 U.S. government securities Treasury bills (secondary market) 3 4 4-week 1.97 2.09 2.12 2.11 3-month 2.34 2.36 2.37 2.40 6-month 2.62 2.63 2.64 2.65 Treasury constant maturities Nominal 10 1-month 2.05 2.13 2.16 2.16 3-month 2.37 2.39 2.41 2.44 6-month 2.69 2.70 2.71 2.72 1-year 2.86 2.88 2.90 2.91 2-year 3.20 3.23 3.27 3.28 3-year 3.36 3.39 3.43 3.45 5-year 3.65 3.71 3.73 3.75 7-year 3.90 3.97 3.98 4.00 10-year 4.14 4.20 4.21 4.22 http://www.federalreserve.gov/Releases/H 15/update/ 3 1 /28/2005 FRB: H.15--Selected Interest Rates, Web -Only Daily Update --January 28, 2005 Page 2 of 4 20-year 11 Inflation -indexed 12 5-year 7-year 10-year 20-year Inflation -indexed long-term average 13 Interest rate swaps 14 1-year 2-year 3-year 4-year 5-year 7-year 10-year 30-year Corporate bonds Moody's seasoned Aaa 15 Baa State & local bonds 16 Conventional mortgages 17 See overleaf for footnotes 4.65 4.72 4.72 4.73 1.13 1.16 1.15 1.16 1.39 1.44 1.43 1.43 1.68 1.74 1.72 1.72 1.90 2.00 1.99 1.99 1.87 1.98 1.97 1.97 3.21 3.24 3.25 3.27 3.55 3.58 3.59 3.63 3.75 3.78 3.78 3.83 3.91 3.94 3.94 3.99 4.04 4.08 4.08 4.12 4.27 4.30 4.31 4.34 4.53 4.55 4.57 4.59 5.02 5.03 5.05 5.05 5.25 5.32 5.30 5.30 5.91 5.98 5.97 5.97 4.37 5.66 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. S. 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). 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 (www.federalreserve.gov/releases/cp). 6. An average of dealer offering rates on nationally traded certificates of deposit. 7. Bid rates for Eurodollar deposits collected around 9:30 a.m. Eastern time. 8. 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. 9. The rate charged for discounts made and advances extended under the Federal Reserve's primary credit discount window program, which became effective January 9, 2003. This rate replaces that for adjustment credit, which was discontinued after January 8, 2003. For further information, see 4 http://www.federalreserve.gov/Releases/H 15/update/ 1 /28/2005 FRB: H.15--Selected Interest Rates, Web -Only Daily Update --January 28, 2005 Page 3 of 4 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. 10. Yields on actively traded non -inflation -index issues adjusted to constant maturities. Source: U.S. Treasury. 11. A factor for adjusting the daily nominal 20-year constant maturity in order to estimate a 30-year rate can be found at www.treas.gov/offices/domestic-finance/debt-management/interest-rate/ltcompositeindey 12. Yields on Treasury inflation protected securities (TIPS) adjusted to constant maturities. Source: U.S. Treasury. Additional information on both nominal and inflation -indexed yields may be found at www.treas.gov/offices/domestic-finance/debt-management/interest-rate/index.html. 13. Based on the unweighted average bid yields for all Inflation Protected Securities with remaining terms to maturity of more than 10 years. 14. International Swaps and Derivatives Association (ISDA(R)) 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. Eastern time by Garban Intercapital plc and published on Reuters Page ISDAFIX(R)l. ISDAFIX is a registered service mark of ISDA. 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 NOMINAL AND INFLATION -INDEXED CONSTANT MATURITY SERIES Yields on Treasury nominal securities at "constant maturity" are interpolated by the U.S. Treasury from the daily yield curve for non -inflation -indexed Treasury securities. 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. Similarly, yields on inflation -indexed securities at "constant maturity" are interpolated from the daily yield curve for Treasury inflation protected securities in the over-the-counter market. The inflation -indexed constant maturity yields are read from this yield curve at fixed maturities, currently 5, 7, 10, and 20 years. `Weekly.. release.._ dates.. and.. announcements I Historical.. data I About Daily update Other formats: Screen reader I ASCII Statistical releases Home I Economic research and data Accessibil tv I Contact Us 5 http://www.federalreserve.gov/Releases/H15/update/ 1 /28/2005 FRB: H.15--Selected Interest Rates, Web -Only Daily Update --January 28, 2005 Page 4 of Last update: January 28, 2005 6 http://www.federalreserve.gov/Releases/H 15/update/ 1 /28/2005 Bureau of the Public Debt: Recent Treasury Bill Auction Results Pagel of 2 Recent Treasury Bill Auction Results Price Issue Maturity Term Discount Investment Per CUSIP Date Date Rate % Rate % $100 28-DAY 01-27-2005 02-24-2005 2.030 2.061 99.842111 912795SB8 91-DAY 01-27-2005 04-28-2005 2.320 2.366 99.413556 912795SL6 182-DAY 01-27-2005 07-28-2005 2.610 2.682 98.680500 912795VJ7 28-DAY 01-20-2005 02-17-2005 1.910 1.939 99.851444 912795SAO 91-DAY 01-20-2005 04-21-2005 2.360 2.407 99.403444 912795SK8 182-DAY 01-20-2005 07-21-2005 2.635 2.708 98.667861 912795VH1 5-DAY 01-13-2005 01-18-2005 2.040 2.069 99.971667 912795TG6 28-DAY 01-13-2005 02-10-2005 1.980 2.011 99.846000 912795RZ6 91-DAY 01-13-2005 04-14-2005 2.330 2.376 99.411028 912795SJ1 182-DAY 01-13-2005 07-14-2005 2.600 2.671 98.685556 912795VG3 28-DAY 01-06-2005 02-03-2005 2.000 2.031 99.844444 912795RY9 91-DAY 01-06-2005 04-07-2005 2.275 2.320 99.424931 912795SH5 182-DAY 01-06-2005 07-07-2005 2.560 2.630 98.705778 912795VF5 15-DAY 01-03-2005 01-18-2005 2.090 2.121 99.912917 912795TG6 28-DAY 12-30-2004 01-27-2005 1.840 1.868 99.856889 912795RX1 91-DAY 12-30-2004 03-31-2005 2.225 2.269 99.437569 912795SG7 182-DAY 12-30-2004 06-30-2005 2.560 2.630 98.705778 912795SV4 28-DAY 12-23-2004 01-20-2005 1.880 1.909 99.853778 912795RW3 91-DAY 12-23-2004 03-24-2005 2.180 2.223 99.448944 912795SF9 182-DAY 12-23-2004 06-23-2005 2.465 2.531 98.753806 912795SU6 28-DAY 12-16-2004 01-13-2005 1.960 1.990 99.847556 912795RV5 91-DAY 12-16-2004 03-17-2005 2.200 2.243 99.443889 912795SE2 182-DAY 12-16-2004 06-16-2005 2.425 2.489 98.774028 912795ST9 28-DAY 12-09-2004 01-06-2005 2.050 2.082 99.840556 912795RU7 91-DAY 12-09-2004 03-10-2005 2.210 2.253 99.441361 912795SD4 182-DAY 12-09-2004 06-09-2005 2.380 2.442 98.796778 912795SS1 8-DAY 12-07-2004 12-15-2004 1.980 2.008 99.956000 912795TF8 12-DAY 12-03-2004 12-15-2004 1.960 1.989 99.934667 912795TF8 28-DAY 12-02-2004 12-30-2004 2.035 2.067 99.841722 912795RTO 91-DAY 12-02-2004 03-03-2005 2.195 2.238 99.445153 912795SC6 182-DAY 12-02-2004 06-02-2005 2.395 2.458 98.789194 912795SR3 14-DAY 12-01-2004 12-15-2004 1.950 1.979 99.924167 912795TF8 27-DAY 11-26-2004 12-23-2004 1.950 1.980 99.853750 912795RS2 90-DAY 11-26-2004 02-24-2005 2.155 2.197 99.461250 912795SB8 181-DAY 11-26-2004 05-26-2005 2.365 2.427 98.810931 912795SQ5 23-DAY 11-23-2004 12-16-2004 1.925 1.954 99.877014 912795RR4 5-DAY 11-18-2004 11-23-2004 1.890 1.917 99.973750 912795TE1 91-DAY 11-18-2004 02-17-2005 2.075 2.115 99.475486 912795SAO 7 http://wwws.publicdebt.treas.gov/AI/OFBills 1/28/2005 Bureau of the Public Debt : Recent Treasury Bill Auction Results Page 2 of 2 182-DAY 11-18-2004 05-19-2005 2.280 2.339 98.847333 912795SP7 27-DAY 11-12-2004 12-09-2004 1.900 1.929 99.857500 912795RQ6 Effective with the 11 /2/98 auction, all bills are auctioned using the single -priced method. Return to Auction Information Page Privacy & Security Notices I Terms & Conditions I Accessibility I Data Quality Last Updated January 28, 2005 4: 37; 54 PM EST 8 http://wwws.publicdebt.treas.gov/AI/OFBills 1/28/2005 Phil Angelides, State Treasurer Inside the State Treasurer's Office Local Agency Investment Fund (WAIF) PMIA Performance Report corporal 3.0 Commercial Paper 14.52% Time Depos 12.06% i n� LAIF Performance Report Quarter Ending 12/31/04 Apportionment Rate: 2.00% Earnings Ratio: .00005477200490654 Fair Value Factor: .997950519 PMIA Average Monthly Effective Yields October 2004 1.890% November 2004 2.003% December 2004 2.134% Pooled Money Investment Account Portfolio Composition $53.5 Billion 12/31 /04 Loans Treasuries 9.15% 11.90% CDs/BNs 22.04% ages Agencies 26.06% ■ Treasuries 0 Mortgages DAgencies ■ CDs/BNs OTime Deposits ® Repo ■Commercial Paper ■ Corporate Bonds 0 Loans E3 Reverses a 0 a c 0 OL c U 0 a) �a 0 M 0) rn N � 0) O N �9 O d N ^ O V w N Z Q c") N ch C0 q-t M cM I- Co q1t N 1- 0) N 't ' M It tO co Cl) O) O CO M CO c0 1- `-'MN�ti w 00 00 c i co Mir- Mco 1z ONE w t0 V C O O O cr) co t t) LC)LO(n c0 LA C) 1- 0 N0)r-1,- OO) t` M 00 00 OD ti V T- m V 1` qqt (0 V) V 0o Ln o0 t0 I C) N F- 't M qT oo CO N Cl) o0 CO c0 1- 1-- V- LO It CO t0 1- LA Ln W) j O N cM LA C) Co M Ln 0 O > U ) N 4 N v 00 (G ^ j O O N Q H to C N .� >+ a a) a L y D c U 3 E Q L O C_ C MIli O 4) OLO CL Ct O C In V 0)LACl* CO LO C) 1,- to NC)1- 00 1` LO 00 0o co I- V � � Il 't(O Cl � Oo LA C0 t0 I C) N N N N V tp _ � t0 0 1.-0 � cM V 00 tO N ti r Co co CO I- 1� e- Ln V t0 t0 1- 11) LC) � S..)� )+ m N M LA O) e- 00 -w-M � Lt) CD CDm �[ C tU v V N cl -o 00 t0 > O C 0 U w O c0 t> > CO to — z ^ a a a° U 00 CO u) N rnl-.-MN 0o Ln C) CO 1` co I` I- N0)�00 It tp 1l- C) co 0o O 1,- O O W) N Ln V cO 0 1- M O O -Cr O 0 N r�-00)I�NMM000N- CC) LO0)(3) Ln C) c0 CO) 't 00 (0 N M C) N Ln O N t0 co .. NC) O N Lt) LA CO ITOLn CIS Co N P C6 Lt)0co(0 MM 4 W t0 .. O C aQ. Cr) N M C) 00 Ln to v- f` Ln 00 N T- C) MI-OtNN�N—� C ) co O Oi N Cr) M M 00 e- U) Lt7 N w i N cM • • •� •� •' ••• �N V-: or P.:N > m� C O L L C O O 2 E L N cc d M co L —Co Z C y c p Z 1—Z W J w co w w n- w wco �� c co c cmc0a U w U} Ud� m ow to 0gc, Z c K x Q = >j n V) c )w WM v >wDW �Y�nOJ Uga�aI=— Q�O c NZW Ovj cnw Y Jn�Q O=Qmp QZO00 Il E ao d .o Z U cc > x� > �>te��J��U� Zw — Uw�Z: U�zpU~ c O —� CL c nW � _a W W~Z 0 J-OZ cOaca~ aHnt t) wini0(o Cl.Z>-Q Z oCw> ~ Q c0a 000ULLcCLUa.—O<U))LL 10 INVESTMENT ADVISORY BOARD Correspondence & Written Material Item B Meeting Date: February 9, 2005 TITLE: Pooled Money Investment Board Report for November 2004 BACKGROUND: The Pooled Money Investment Board Report for November 2004is included in the agenda packet. RECOMMENDATION: Receive & File John M. Falconer, Finance Director Philip Angelides November 2004 STATE OF CALIFORNIA STATE TREASURER'S OFFICE POOLED MONEY INVESTMENT BOARD REPORT November 2004 TABLE OF CONTENTS SUMMARY................................................................. 01 SELECTED INVESTMENT DATA .................................... 02 PORTFOLIO COMPOSITION ........................................ 03 INVESTMENT TRANSACTIONS ..................................... 04 TIMEDEPOSITS........................................................ 16 BANK DEMAND DEPOSITS .......................................... 28 POOLED MONEY INVESTMENT BOARD DESIGNATION... 29 POOLED MONEY INVESTMENT ACCOUNT SUMMARY OF INVESTMENT DATA A COMPARISON OF NOVEMBER 2004 WITH NOVEMBER 2003 (DOLLARS IN THOUSANDS) NOVEMBER 2004 NOVEMBER 2003 ' CHANGE Average Daily Portfolio $ 51,761,375 $ 53,495,662 $-1,734,287 Accrued Earnings $ 85,202 68,912 +16,290 Effective Yield 2.003 1.572 +0.431 f Average Life -Month End (In Days) 191 202 -11 Total Security Transactions Amount $ 20,164,724 $ 14,997,081 $ +5,167,643 Number 424 322 +102 Total Time Deposit Transactions Amount $ 2,205,400 $ 1,616,800 $ +588,600 Number 94 69 +25 Average Workday Investment Activity $ 1,177,375 $ 977,287 $ +200,088 Prescribed Demand Account Balances For Services $ 635,442 $ 1,189,416 $ -553,974 For Uncollected Funds $ 190,413 $ 173,353 $ +17,060 1 PHILANGELIDES TREASURER STATE OF CALIFORNIA INVESTMENT DIVISION SELECTED INVESTMENT DATA ANALYSIS OF THE POOLED MONEY INVESTMENT ACCOUNT PORTFOLIO (000 OMITTED) November 30, 2004 DIFFERENCE IN PERCENT OF PERCENT OF PORTFOLIO FROM TYPE OF SECURITY AMOUNT PORTFOLIO PRIOR MONTH Government Bills $ 1,366,649 2.66 -1.32 Bonds 0 0.00 0.00 Notes 4,795,501 9.32 -0.88 Strips 0 0.00 0.00 Total Government $ 6,162,150 11.98 -2.20 Federal Agency Coupons $ 5,913,666 11.50 +1.85 Certificates of Deposit 10,320,052 20.07 +1.57 Bank Notes 1,174,961 2.28 +1.03 Bankers" Acceptances 0 0.00 0 Repurchases 0 0.00 0 Federal Agency Discount Notes 5,813,317 11.30 -3.78 Time Deposits 6,336,795 12.32 +0.20 GNMAs 355 0.00 0 Commercial Paper 9,247,502 17.98 +1.18 FHLMC/Remics 329,497 0.64 -0.02 Corporate Bonds 1,702,148 3.32 +0.12 AB 55 Loans 4,524,855 8.80 +0.24 GF Loans 0 0.00 0 Reversed Repurchases -99,125 -0.19 +0.19 Total (All Types) $ MINOW 51,426,163 100.00 INVESTMENT ACTIVITY NOVEMBER 2004 OCTOBER 2004 NUMBER AMOUNT NUMBER AMOUNT Pooled Money 424 $ 20,164,724 454 $ 21,612,852 Other 27 455,295 21 138,218 Time Deposits 94 2,205,400 146 3,470,690 Totals 645 $ 22,825,419 621 $ 25,221,760 PMIA Monthly Average Effective Yield 2.003 1.890 Year to Date Yield Last Day of Month 1.786 1.733 2 Commercial Paper 17.98% Tin Depc 12.3 Pooled Money Investment Account Portfolio Composition $51.4 Billion 11/30/04 Loans Reverses a Treasuries Corporate 8.80% -0.19 /0 11 98% CD's/BN's 22.35% 3 ges YO Agencies 22.80% ■ Treasuries Cl Mortgages Agencies ■ CD's/BN's E]Time Deposits El Bankers Acceptances ■ Repo ■ Commercial Paper Corporate Bonds Loans ■ Reverses 11/01/04 REDEMPTIONS CP W/F 11/01/04 1.810 50,000 3 7,541.67 1.835 CP W/F 11/01/04 1.810 50,000 3 7,541.67 1.835 CP W/F 11/01/04 1.810 50,000 3 7,541.67 1.835 CP W/F 11/01/04 1.810 50,000 3 7,541.67 1.835 CP W/F 11/01/04 1.810 50,000 3 7,541.67 1.835 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP GECC 11/01/04 1.830 50,000 3 7,625.00 1.856 CP NCAT 11/01/04 1.730 50,000 11 26,430.56 1.755 CP NCAT 11/01/04 1.730 50,000 11 26,430.56 1.755 CP NCAT 11/01/04 1.730 50,000 11 26,430.56 1.755 CP NCAT 11/01/04 1.730 50,000 11 26,430.56 1.755 CP CITICORP 11/01/04 1.780 24,000 12 14,240.00 1.806 CP CITICORP 11/01/04 1.780 50,000 12 29,666.67 1.806 CP W/F 11/01/04 1.760 50,000 12 29,333.33 1.786 CP W/F 11/01/04 1.760 50,000 12 29,333.33 1.786 CP NCAT 11/01/04 1.590 45,000 126 250,425.00 1.621 CP TOYOTA 11/01/04 1.530 50,000 136 289, 000.00 1.560 CP TOYOTA 11/01/04 1.530 50,000 136 289, 000.00 1.560 DISC NOTE FHLMC 11/01/04 1.590 50,000 125 276,041.67 1.621 DISC NOTE FHLMC 11/01/04 1.590 50,000 125 276,041.67 1.621 DISC NOTE FHLMC 11/01/04 1.550 50,000 130 279,861.11 1.580 DISC NOTE FHLMC 11/01/04 1.550 50,000 130 279,861.11 1.580 DISC NOTE FHLMC 11/01/04 1.550 50,000 136 292,777.78 1.581 DISC NOTE FHLMC 11/01/04 1.550 50,000 136 292,777.78 1.581 DISC NOTE FHLMC 11/01/04 1.550 50,000 136 292,777.78 1.581 DISC NOTE FHLMC 11/01/04 1.550 50,000 136 292,777.78 1.581 11/01/04 PURCHASES BN WORLD 2.010% 01/03/05 2.030 50,000 BN WORLD 2.010% 01/03/05 2.030 50,000 BN WORLD 2.010% 01/03/05 2.030 50,000 BN WORLD 2.010% 01/03/05 2.030 50,000 CD RABO 2.125% 03/01/05 2.120 50,000 CD RABO 2.125% 03/01/05 2.120 50,000 CD RABO 2.125% 03/01/05 2.120 50,000 CD RABO 2.125% 03/01/05 2.120 50,000 CD RB SCOT 2.120% 03/02/05 2.120 50,000 CD RB SCOT 2.120% 03/02/05 2.120 50,000 CD RB SCOT 2.120% 03/02/05 2.120 50,000 CD STNRD CH 2.150% 03/30/05 2.150 50,000 CD STNRD CH 2.150% 03/30/05 2.150 50,000 CD CIBC 2.160% 03/30/05 2.160 50,000 CD CIBC 2.160% 03/30/05 2.160 50,000 CP TOYOTA 11/08/04 1.760 50,000 4 11/01/04 PURCHASES (continued) CP TOYOTA 11/08/04 1.760 50,000 CP W/F 11/09/04 1.750 50,000 CP W/F 11/09/04 1.750 50,000 CP W/F 11/09/04 1.750 50,000 CP W/F 11/09/04 1.750 50,000 CP W/F 11/15/04 1.840 50,000 CP W/F 11/15/04 1.840 50,000 CP W/F 11/15/04 1.840 50,000 CP W/F 11/15/04 1.840 50,000 CP GECC 01/03/05 2.050 50,000 CP GECC 01/03/05 2.050 50,000 CP GECC 01/03/05 2.050 50,000 CP GECC 01/03/05 2.050 50,000 CP GECC 03/01/05 2.120 50,000 CP GECC 03/01/05 2.120 50,000 CP GECC 03/02/05 2.120 50,000 CP GECC 03/02/05 2.120 50,000 CP CITI GLOBAL 03/02/05 2.120 50,000 CP CITI GLOBAL 03/02/05 2.120 50,000 CP CITI GLOBAL 03/02/05 2.120 50,000 CP CITI GLOBAL 03/02/05 2.120 50,000 CP FCAR 03/21/05 2.150 50,000 CP FCAR 03/21/05 2.150 50,000 11/02/04 REDEMPTIONS CP CITI GLOBAL 11/02/04 1.820 50,000 4 10,111.11 1.846 CP CITI GLOBAL 11/02/04 1.820 50,000 4 10,111.11 1.846 CP CITI GLOBAL 11/02/04 1.820 50,000 4 10,111.11 1.846 CP CITI GLOBAL 11/02/04 1.820 50,000 4 10,111.11 1.846 CP NCAT 11/02/04 1.730 50,000 12 28,833.33 1.755 CP NCAT 11/02/04 1.730 50,000 12 28,833.33 1.755 CP NCAT 11/02/04 1.730 50,000 12 28,833.33 1.755 CP NCAT 11/02/04 1.730 50,000 12 28,833.33 1.755 CP W/F 11/02/04 1.760 50,000 13 31,777.78 1.786 CP W/F 11/02/04 1.760 50,000 13 31,777.78 1.786 CP TOYOTA 11/02/04 1.530 50,000 137 291,125.00 1.560 CP TOYOTA 11/02/04 1.590 50,000 139 306,958.33 1.622 CP TOYOTA 11/02/04 1.590 50,000 139 306,958.33 1.622 DISC NOTE FHLMC 11/02/04 1.610 25,000 125 139,756.94 1.642 DISC NOTE FHLMC 11/02/04 1.610 50,000 125 279,513.89 1.642 DISC NOTE FHLMC 11/02/04 1.380 20,000 158 121,133.33 1.408 11/02/04 PURCHASES FHLB 2.750% 12/15/06 2.820 50,000 FHLB 2.750% 12/15/06 2.820 50,000 CP W/F 11/17/04 1.840 50,000 CP W/F 11/17/04 1.840 50,000 5 11/02/04 PURCHASES (continued) CID W/F 11/17/04 1.840 50,000 CID CITI GLOBAL 11/17/04 1.880 50,000 CID CITI GLOBAL 11/17/04 1.880 50,000 11103/04 REDEMPTIONS DISC NOTE FNMA 11/03/04 1.400 50,000 169 328,611.11 1.429 DISC NOTE FNMA 11/03/04 1.400 50,000 169 328,611.11 1.429 DISC NOTE FNMA 11/03/04 1.400 50,000 169 328,611.11 1.429 DISC NOTE FNMA 11/03/04 1.400 50,000 169 328,611.11 1.429 DISC NOTE FNMA 11/03/04 1.400 50,000 169 328,611.11 1.429 DISC NOTE FNMA 11/03/04 1.400 24,993 169 164,259.55 1.429 DISC NOTE FNMA 11/03/04 1.370 50,000 170 323,472.22 1.398 DISC NOTE FNMA 11/03/04 1.370 50,000 170 323,472.22 1.398 DISC NOTE FNMA 11/03/04 1.390 50,000 175 337,847.22 1.419 DISC NOTE FNMA 11/03/04 1.390 50,000 175 337,847.22 1.419 11/03/04 PURCHASES CD FORTIS 2.215% 04/11/05 2.215 50,000 CD FORTIS 2.215% 04/11/05 2.215 50,000 CD DANSKE 2.245% 04/27/05 2.240 50,000 CD DANSKE 2.245% 04/27/05 2.240 50,000 CID GE CO 11/15/04 1.780 50,000 CID GE CO 11/15/04 1.780 50,000 CID GECC 11/17/04 1.780 5,000 CID GECC 11/17/04 1.780 50,000 CID GECC 11/17/04 1.780 50,000 CID GECC 11/17/04 1.780 50,000 CID GECC 11/17/04 1.780 50,000 CID TOYOTA 03/01/05 2.140 50,000 CID TOYOTA 03/01/05 2.140 50,000 CP TOYOTA 03/01/05 2.140 50,000 CID FCAR 03/07/05 2.170 45,000 CID FCAR 03/07/05 2.170 50,000 CP FCAR 03/07/05 2.170 50,000 DISC NOTE FHLMC 03/01/05 2.120 50,000 DISC NOTE FHLMC 03/01/05 2.120 50,000 11/04/04 REDEMPTIONS TREAS BILL 11/04104 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.170 50,000 177 287,625.00 1.193 TREAS BILL 11/04/04 1.173 50,000 177 288,239.58 1.196 TREAS BILL 11/04/04 1.173 50,000 177 288,239.58 1.196 TREAS BILL 11/04/04 1.173 50,000 177 288,239.58 1.196 6 11/04/04 REDEMPTIONS (continued) TREAS BILL 11/04/04 1.173 50,000 177 288,239.58 1.196 11/04/04 PURCHASES FHLB 2.750% 11/15/06 2.830 50,000 CP CHEVRON 11/08/04 1.720 50,000 CP CHEVRON 11/08/04 1.720 50,000 CP CHEVRON 11/08/04 1.720 50,000 CP CHEVRON 11/08/04 1.720 50,000 CP AMER EXP 11/22/04 1.880 10,000 CP AMER EXP 11/22/04 1.880 50,000 CP AMER EXP 11/22/04 1.880 50,000 CP SARA LEE 12/02/04 1.990 30,000 CP BRISTOL 12/06/04 1.980 9,500 CP BRISTOL 12/06/04 1.980 50,000 DISC NOTE FHLB 11/09/04 1.710 50,000 DISC NOTE FHLB 11/09/04 1.710 50,000 DISC NOTE FHLB 11/09/04 1.710 50,000 DISC NOTE FHLB 11/10/04 1.710 50,000 DISC NOTE FHLB 11/10/04 1.710 50,000 DISC NOTE FHLB 11/10/04 1.710 50,000 DISC NOTE FHLMC 12/27/04 1.985 50,000 DISC NOTE FHLMC 12/27/04 1.985 50,000 11/05/04 SALES TREAS NOTE 2.500% 09/30/06 2.567 50,000 30 245,454.63 TREAS NOTE 2.500% 09/30/06 2.567 50,000 30 245,454.63 11/05/04 REDEMPTIONS DISC NOTE FHLB 11/05/04 1.385 50,000 178 342,402.78 DISC NOTE FHLB 11/05/04 1.385 35,000 178 239,681.94 MTN GMAC 5.750% 11/05/04 5.750 50,000 731 5,750,000.00 11/06/04 PURCHASES FHLB 3.500% 08/15/06 2.720 50,000 FHLB 3.500% 08/15/06 2.720 50,000 CD FORTIS 2.300% 04/08/05 2.300 50,000 CD FORTIS 2.300% 04/08/05 2.300 50,000 CD TORONTO 2.330% 04/11/05 2.320 20,000 CD TORONTO 2.330% 04/11/05 2.320 50,000 CP BRISTOL 12/03/04 2.000 31,591 CP DEERE 12/10104 2.070 47,000 DISC NOTE FHLMC 03/08/05 2.170 50,000 DISC NOTE FHLMC 03/30/05 2.200 50,000 DISC NOTE FHLMC 03/30/05 2.200 50,000 r1 5.990 5.990 1.414 1.414 5.758 11/08/04 REDEMPTIONS CP CHEVRON 11/08/04 1.720 50,000 4 9,555.56 1.744 CP CHEVRON 11/08/04 1.720 50,000 4 9,555.56 1.744 CP CHEVRON 11/08/04 1.720 50,000 4 9,555.56 1.744 CP CHEVRON 11/08/04 1.720 50,000 4 9,555.56 1.744 CP TOYOTA 11/08/04 1.760 50,000 7 17,111.11 1.785 CP TOYOTA 11/08/04 1.760 50,000 7 17,111.11 1.785 CP CITICORP 11/08/04 1.780 50,000 18 44,500.00 1.806 CP CITICORP 11/08/04 1.780 50,000 18 44,500.00 1.806 CP GOLDMAN 11/08/04 1.600 50,000 81 180,000.00 1.628 CP GOLDMAN 11/08/04 1.600 50,000 81 180,000.00 1.628 CP GOLDMAN 11/08/04 1.600 50,000 81 180,000.00 1.628 CP GOLDMAN 11/08/04 1.600 50,000 81 180,000.00 1.628 CP GMAC 11/08/04 1.760 25,000 115 140,555.56 1.795 CP GMAC 11/08/04 1.760 50,000 115 281,111.11 1.795 11/08/04 PURCHASES FHLB 2.750% 11/15/06 3.030 50,000 FHLB 2.750% 11/15/06 3.030 50,000 CP GECC 11/09/04 1.850 50,000 CP GECC 11/09/04 1.850 50,000 11/09/04 REDEMPTIONS CP GECC 11/09/04 1.850 50,000 1 2,569.44 1.876 CP GECC 11/09/04 1.850 50,000 1 2,569.44 1.876 CP W/F 11/09/04 1.750 50,000 8 19,444.44 1.775 CP W/F 11/09/04 1.750 50,000 8 19,444.44 1.775 CP W/F 11/09/04 1.750 50,000 8 19,444.44 1.775 CP W/F 11/09/04 1.750 50,000 8 19,444.44 1.775 DISC NOTE FHLB 11/09/04 1.710 50,000 5 11,875.00 1.734 DISC NOTE FHLB 11/09/04 1.710 50,000 5 11,875.00 1.734 DISC NOTE FHLB 11/09/04 1.710 50,000 5 11,875.00 1.734 DISC NOTE FHLMC 11/09/04 1.390 35,000 182 243,245.43 1.419 DISC NOTE FHLMC 11/09/04 1.390 50,000 182 351,361.11 1.419 11/09/04 PURCHASES FHLB 2.750% 11/15/06 3.029 25,000 FHLB 2.750% 12/15/06 3.030 50,000 FHLB 2.750% 11/15/06 3.060 50,000 FHLB 2.875% 02/15/07 3.110 50,000 CP GECC 11/10/04 1.830 25,000 CP GECC 11/10/04 1.830 50,000 11/10/04 REDEMPTIONS CP GECC 11/10/04 1.830 25,000 1 1,270.83 1.856 CP GECC 11/10/04 1.830 50,000 1 2,541.67 1.856 DISC NOTE FHLB 11/10/04 1.710 50,000 6 14,250.00 1.734 8 11/10/04 REDEMPTIONS (continued) DISC NOTE FHLB DISC NOTE FHLB DISC NOTE FNMA DISC NOTE FNMA DISC NOTE FNMA DISC NOTE FNMA DISC NOTE FNMA 11/10/04 PURCHASES 11/10/04 1.710 50,000 6 14,250.00 1.734 11/10/04 1.710 50,000 6 14,250.00 1.734 11/10/04 1.580 40,000 135 237, 000.00 1.611 11/10/04 1.580 50,000 135 296,250.00 1.611 11/10/04 1.580 50,000 135 296,250.00 1.611 11/10/04 1.565 50,000 139 302,131.94 1.596 11/10/04 1.565 50,000 139 302,131.94 1.596 CP W/F 11/16/04 1.980 50,000 CP W/F 11/16/04 1.980 50,000 CP COUNTRY 11/17/04 2.000 30,000 CP COUNTRY 11/17/04 2.000 50,000 CP W/F 11/17/04 1.980 50,000 CP W/F 11/17/04 1.980 50,000 MTN GECC 5.375% 03/17/07 3.280 20,000 11/12/04 REDEMPTIONS DISC NOTE FHLB 11/12/04 1.370 50,000 179 340,597.22 1.399 DISC NOTE FHLB 11/12/04 1.370 50,000 179 340,597.22 1.399 DISC NOTE FHLB 11/12/04 1.370 50,000 179 340,597.22 1.399 DISC NOTE FHLB 11/12/04 1.370 50,000 179 340,597.22 1.399 11/12/04 PURCHASES CP CITICORP 11/15/04 1.980 50,000 CP CITICORP 11/15/04 1.980 50,000 CP CITICORP 11/16/04 1.980 50,000 CP CITICORP 11/16/04 1.980 50,000 CP MERRILL 11/24/04 1.990 30,000 CP MERRILL 11/24/04 1.990 50,000 CP MERRILL 11/24/04 1.990 50,000 CP TOYOTA 03/07/05 2.240 50,000 CP TOYOTA 03/07/05 2.240 50,000 CB CITICORP 7.125% 09/01/05 2.630 21,927 11/16/04 REDEMPTIONS CP CITICORP 11/15/04 CP CITICORP 11/15/04 CP GE CO 11/15/04 CP GE CO 11/15/04 CP W/F 11/15/04 CP W/F 11/15/04 CP W/F 11/15/04 CP W/F 11/15/04 TREAS NOTE 5.875% 11/15/04 TREAS NOTE 5.875% 11/15/04 9 1.980 50,000 3 8,250.00 2.008 1.980 50,000 3 8,250.00 2.008 1.780 50,000 12 29,666.67 1.806 1.780 50,000 12 29,666.67 1.806 1.840 50,000 14 35,777.78 1.867 1.840 50,000 14 35,777.78 1.867 1.840 50,000 14 35,777.78 1.867 1.840 50,000 14 35,777.78 1.867 3.103 50,000 875 3,856,487.77 3.103 3.103 50,000 875 3,856,487.77 3.103 11/15/04 REDEMPTIONS (continued) TREAS NOTE 5.875% 11/15/04 3.106 50,000 875 3,860,394.02 3.106 TREAS NOTE 5.875% 11/15/04 3.106 50,000 875 3,860,394.02 3.106 TREAS NOTE 5.875% 11/15/04 3.133 50,000 875 3,891,644.02 3.133 11/15/04 PURCHASES DISC NOTE FHLMC 03/08/05 2.210 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/28/05 2.250 50,000 DISC NOTE FHLMC 03/30/05 2.250 50,000 DISC NOTE FHLMC 03/30/05 2.250 50,000 DISC NOTE FHLMC 03/30/05 2.250 50,000 DISC NOTE FHLMC 03/30/05 2.250 50,000 11/16/04 REDEMPTIONS CP CITICORP 11/16/04 1.980 50,000 4 11,000.00 2.008 CP CITICORP 11/16/04 1.980 50,000 4 11,000.00 2.008 CP W/F 11/16/04 1.980 50,000 6 16,500.00 2.008 CP W/F 11/16/04 1.980 50,000 6 16,500.00 2.008 11/16/04 PURCHASES FHLB 3.000% 11/15/06 3.112 50,000 FHLB 3.000% 11/15/06 3.112 50,000 BN WORLD 2.270% 03/28/05 2.290 25,000 BN WORLD 2.270% 03/28/05 2.290 50,000 BN WORLD 2.270% 03/28/05 2.290 50,000 11/17/04 REDEMPTIONS CP COUNTRY 11/17/04 2.000 30,000 7 11,666.67 2.029 CP COUNTRY 11/17/04 2.000 50,000 7 19,444.44 2.029 CP W/F 11/17/04 1.980 50,000 7 19,250.00 2.008 CP W/F 11/17/04 1.980 50,000 7 19,250.00 2.008 CP GECC 11/17/04 1.780 5,000 14 3,461.11 1.806 CP GECC 11/17/04 1.780 50,000 14 34,611.11 1.806 CP GECC 11/17/04 1.780 50,000 14 34,611.11 1.806 CP GECC 11/17/04 1.780 50,000 14 34,611.11 1.806 CP GECC 11/17/04 1.780 50,000 14 34,611.11 1.806 CP W/F 11/17/04 1.840 50,000 15 38,333.33 1.867 CP W/F 11/17/04 1.840 50,000 15 38,333.33 1.867 CP WIF 11/17/04 1.840 50,000 15 38,333.33 1.867 CP CITI GLOBAL 11/17/04 1.880 50,000 15 39,166.67 1.908 CP CITI GLOBAL 11/17/04 1.880 50,000 15 39,166.67 1.908 CP SRAC 11/17/04 1.850 40,000 49 100,722.22 1.880 10 11/17/04 REDEMPTIONS (continued) DISC NOTE FNMA 11/17/04 1.610 50,000 153 342,125.00 1.644 DISC NOTE FNMA 11/17/04 1.610 50,000 153 342,125.00 1.644 DISC NOTE FNMA 11/17/04 1.640 50,000 153 348,500.00 1.674 DISC NOTE FNMA 11/17/04 1.640 50,000 153 348,500.00 1.674 DISC NOTE FNMA 11/17/04 1.640 50,000 153 348,500.00 1.674 DISC NOTE FNMA 11/17/04 1.410 9,499 173 64,363.64 1.439 DISC NOTE FNMA 11/17/04 1.410 50,000 173 338,791.67 1.439 DISC NOTE FNMA 11/17/04 1.410 50,000 173 338,791.67 1.439 11/17/04 PURCHASES CD RB CANADA 2.320% 03/30/05 2.320 50,000 CD RB CANADA 2.320% 03/30/05 2.320 50,000 TREAS NOTE 2.500% 10/31/06 2.879 50,000 TREAS NOTE 2.500% 10/31/06 2.879 50,000 11/18/05 REDEMPTIONS TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750,00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 TREAS BILL 11/18/04 1.350 50,000 178 333,750.00 1.378 11/18/04 PURCHASES FHLMC 2.910% 06/16/06 3.000 47,805 CD SOC GEN 2.000% 12/02/04 2.000 50,000 CP W/F 12/10/04 2.000 50,000 CP W/F 12/10/04 2.000 50,000 CP W/F 12/10/04 2.000 50,000 CP W/F 12/10/04 2.000 50,000 CP GECC 12/13/04 2.010 50,000 CP GECC 12/13/04 2.010 50,000 CP GECC 12/13/04 2.010 50,000 CP GECC 12/13/04 2.010 50,000 CP GECC 12/14/04 2.010 50,000 CP GECC 12/14/04 2.010 50,000 CP GECC 12/14/04 2.010 50,000 CP GECC 12/14/04 2.010 50,000 11 11/19/04 RRS TREAS NOTE TREAS NOTE 11/19/04 PURCHASES g/ CP CHEVRON CP CHEVRON 11/19/04 PURCHASES CB BANC ONE CB W/F CP CITI GLOBAL CP CITI GLOBAL 11/22/04 REDEMPTIONS CP AMER EXP CP AMER EXP CP AMER EXP DISC NOTE FNMA DISC NOTE FNMA DISC NOTE FNMA 11/22/04 PURCHASES BN WORLD BN WORLD BN WORLD BN WORLD CD LLOYDS CD LLOYDS CD LLOYDS CD LLOYDS CP CITI GLOBAL CP CITI GLOBAL CP CITI GLOBAL CP CITI GLOBAL DISC NOTE FHLMC DISC NOTE FHLMC DISC NOTE FHLMC FR SBA 11/23/04 NO REDEMPTIONS 11/23/04 PURCHASES 2.500% 10/31/06 1.350 50,000 2.500% 10/31/06 1.350 50,000 11/30/04 1.990 50,000 11/30/04 1.990 50,000 7.625% 08/01 /05 2,654 20,105 6.875% 04/01 /06 2.989 3,789 12/03/04 2.020 50,000 12/03/04 2.020 50,000 11/22/04 1.880 10,000 18 9,400.00 1.908 11/22/04 1.880 50,000 18 47,000.00 1.908 11/22/04 1.880 50,000 18 47,000.00 1,908 11/22/04 1.630 50,000 145 328,263.89 1.664 11/22/04 1.630 50,000 145 328,263.89 1.664 11/22/04 1.600 50,000 151 335, 555.56 1.633 2.270% 03/28/05 2.290 2.270% 03/28/05 2,290 2.270% 03/28/05 2.290 2.270% 03/28/05 2.290 2.330% 03/28/05 2.330 2.330% 03/28/05 2.330 2.330% 03/28/05 2.330 2.330% 03/28/05 2.330 04/01 /05 2.300 04/01 /05 2.300 04/01 /05 2.300 04/01 /05 2.300 03/21 /05 2.270 03/21 /05 2.270 03/28/05 2.290 2.050% 09/25/29 2.050 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 25,551 FHLB 2.875% 05/22/06 3.050 50,000 FHLB 2.875% 05/23/06 3.050 50,000 FHLB 2.875% 05/23/06 3.050 50,000 12 11/23/04 PURCHASES (continued) FHLB 5.250% 08/15/06 3.090 19,840 CP SRAC 12/01/04 2.110 30,000 11/24/04 REDEMPTIONS CD ANZ 1.420% 11/24/04 1.430 50,000 191 379,327.24 1.450 CD ANZ 1.420% 11/24/04 1.430 50,000 191 379,327.24 1.450 CD STNRD CH 1.430% 11/24/04 1.430 50,000 191 379,347.22 1.450 CD FORTIS' 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CD FORTIS 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CD HSBC 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CD HSBC 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CD HSBC 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CD HSBC 1.430% 11/24/04 1.430 50,000 197 391,263.89 1.450 CP MERRILL 11/24/04 1.990 30,000 12 19,900.00 2.018 CP MERRILL 11/24/04 1.990 50,000 12 33,166.67 2.018 CP MERRILL 11/24/04 1.990 50,000 12 33,166.67 2.018 DISC NOTE FHLMC 11/24/04 1.380 50,000 197 377,583.33 1.410 DISC NOTE FHLMC 11/24/04 1.380 50,000 197 377,583.33 1.410 DISC NOTE FHLMC 11/24/04 1.380 50,000 197 377,583.33 1.410 DISC NOTE FHLMC 11/24/04 1.380 50,000 197 377,583.33 1.410 DISC NOTE FNMA 11/24/04 1.630 25,000 147 166,395.83 1.664 DISC NOTE FNMA 11/24/04 1.630 50,000 147 332,791.67 1.664 DISC NOTE FNMA 11/24/04 1.630 50,000 147 332,791.67 1.664 DISC NOTE FNMA 11/24/04 1.610 50,000 149 333,180.56 1.643 DISC NOTE FNMA 11/24/04 1.610 50,000 149 333,180.56 1.643 DISC NOTE FNMA 11/24/04 1.610 50,000 149 333,180.56 1.643 DISC NOTE FNMA 11/24/04 1.610 50,000 149 333,180.56 1.643 DISC NOTE FNMA 11/24/04 1.600 50,000 153 340,000.00 1.633 DISC NOTE FNMA 11/24/04 1.600 50,000 153 340,000.00 1.633 DISC NOTE FNMA 11/24/04 1.600 50,000 153 340,000.00 1.633 DISC NOTE FNMA 11/24/04 1.600 50,000 153 340,000.00 1.633 DISC NOTE FNMA 11/24/04 1.370 50,000 198 376,750.00 1.400 DISC NOTE FNMA 11/24/04 1.370 50,000 198 376,750.00 1.400 11/24/04 PURCHASES CB COUNTRY CB COUNTRY CP MORG STAN 11/29/04 NO REDEMPTIONS 11/29/04 PURCHASES 3.500% 12/19/05 3.010 8,000 3.500% 12/19/05 3.010 17,000 12/02/04 2.030 25,000 CD FORTIS 2.410% 04/01/05 2.410 50,000 CD FORTIS 2.410% 04/01/05 2.410 50,000 CD FORTIS 2.410% 04/01/05 2.410 50,000 CD FORTIS 2.410% 04/01/05 2.410 50,000 CP W/F 12/06/04 2.000 50,000 13 11/29/04 PURCHASES (continued) CID W/F CID W/F CID W/F CID GECC CID GECC CID GECC CID GECC TREAS BILL TREAS BILL TREAS BILL TREAS BILL TREAS BILL TREAS BILL TREAS BILL TREAS BILL 11/30/04 RRS TREAS NOTES TREAS NOTES 11/30104 REDEMPTIONS CD SVENSKA CD SVENSKA CD HSBC CD HSBC CD HSBC CD HSBC CID CHEVRON CID CHEVRON DISC NOTE FHLMC DISC NOTE FHLMC DISC NOTE FHLMC DISC NOTE FHLMC 11/30/04 RRP TREAS NOTE TREAS NOTE 11/30/04 PURCHASES g/ CID CHEVRON CP CHEVRON 12/06/04 2.000 50,000 12/07/04 2.000 50,000 12/07/04 2.000 50,000 04/01/05 2.380 50,000 04/01 /05 2.380 50,000 04/01 /05 2.380 50,000 04/01/05 2.380 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 05/26/05 2.340 50,000 2.500% 10/31/06 1.350 50,000 2.500% 10/31/06 1.350 50,000 1.460% 11/30/04 1.460 50,000 202 409,611.11 1.480 1.460% 11/30/04 1.460 50,000 202 409,611.11 1.480 1.450% 11/30/04 1.445 50,000 203 407,421.12 1.465 1.450% 11/30/04 1.445 50,000 203 407,421.12 1.465 1.450% 11/30/04 1.445 50,000 203 407,421.12 1.465 1.450% 11/30/04 1.445 50,000 203 407,421.12 1.465 11/30/04 1.990 50,000 11 30,402.78 2.018 11/30/04 1.990 50,000 11 30,402.78 2.018 11/30/04 1.625 50,000 165 372,395.83 1.660 11/30/04 1.625 50,000 165 372,395.83 1.660 11/30/04 1.470 50,000 182 371,583.33 1.502 11/30/04 1.470 50,000 182 371,583.33 1.502 2.500% 10/31/06 1.350 50,000 11 (20,496.09) -1.368 2.500% 10/31/06 1.350 50,000 11 (20,496.09) -1.368 12/09/04 2.000 50,000 12/09/04 2.000 50,000 14 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. g/ Outright purchase against Reverse Repurchase Agreement. h/ Security "SWAP" transactions. ij Buy back agreement. RRS Reverse Repurchase Agreement. RRP Termination of Reverse Repurchase Agreement. 15 NAME ALHAMBRA Omni Bank Omni Bank Omni Bank Omni Bank Omni Bank Omni Bank Omni Bank The Bank of East Asia (USA), N.A. The Bank of East Asia (USA), N.A. The Bank of East Asia (USA), N.A. ARROYO GRANDE Mid State Bank and Trust Mid State Bank and Trust Mid State Bank and Trust Mid State Bank and Trust Mid State Bank and Trust Mid State Bank and Trust BREA Pacific Western National Bank CALABASAS First Bank of Beverly Hills, FSB First Bank of Beverly Hills, FSB First Bank of Beverly Hills, FSB First California Bank First California Bank First California Bank First California Bank CAMERON PARK Western Sierra National Bank Western Sierra National Bank TIME DEPOSITS DEPOSIT PAR MATURITY DATE YIELD AMOUNT ($) DATE 08/25/2004 1.560 2,000,000.00 12/01/2004 09/03/2004 1.640 6,000,000.00 12/10/2004 09/15/2004 1.710 2,000,000.00 12/17/2004 10/01/2004 1.770 2,000,000.00 01/07/2005 11/19/2004 2.170 4,000,000.00 02/18/2005 11/23/2004 2.290 2,000,000.00 04/08/2005 11/12/2004 2.350 2,000,000.00 05/13/2005 08/11/2004 1.750 3,000,000.00 02/09/2005 08/18/2004 1.820 6,000,000.00 02/16/2005 10/14/2004 2.050 3,095,000.00 04/14/2005 06/11/2004 1.670 5,000,000.00 12/10/2004 07/15/2004 1.740 5,000,000.00 01/13/2005 08/11/2004 1.730 5,000,000.00 02/09/2005 09/09/2004 1.930 5,000,000.00 03/10/2005 10/13/2004 2.050 5,000,000.00 04/13/2005 11/17/2004 2.350 5,000,000.00 05/18/2005 08/04/2004 1.080 4,000,000.00 02/02/2005 06/16/2004 1.770 10,000,000.00 12/15/2004 09/02/2004 1.850 10,000,000.00 03/03/2005 11/04/2004 2.230 10,000,000.00 05/05/2005 06/09/2004 1.570 2,000,000.00 12/03/2004 06/04/2004 1.500 2,000,000.00 12/03/2004 07/28/2004 1.810 6,000,000.00 01/26/2005 09/22/2004 1.960 6,000,000.00 03/23/2005 07/14/2004 1.660 7,000,000.00 01/12/2005 10/06/2004 2.030 10,000,000.00 04/06/2005 01-1 NAME CHATSWORTH Premier America Credit Union Premier America Credit Union Premier America Credit Union CHICO Tri Counties Bank CITY OF INDUSTRY EverTrust Bank EverTrust Bank EverTrust Bank DUBLIN Operating Engineers Local # 3 FCU Operating Engineers Local # 3 FCU Operating Engineers Local # 3 FCU EL CENTRO Valley Independent Bank Valley Independent Bank Valley Independent Bank Valley Independent Bank ELSEGUNDO First Coastal Bank, N.A. First Coastal Bank, N.A. First Coastal Bank, N.A. Xerox Federal Credit Union Xerox Federal Credit Union Xerox Federal Credit Union FAIRFIELD Westamerica Bank Westamerica Bank Westamerica Bank TIME DEPOSITS DEPOSIT PAR MATURITY DATE YIELD AMOUNT {$) DATE 09/22/2004 1.770 10,000,000.00 01/06/2005 10/20/2004 1.820 10,000,000.00 01/19/2005 11/10/2004 2.110 10,000,000.00 02/09/2005 09/16/2004 1.700 20,000,000.00 12/16/2004 09/10/2004 1.710 6,000,000.00 12/10/2004 11/03/2004 1.950 5,000,000.00 02/02/2005 10/28/2004 2.120 6,000,000.00 04/28/2005 06/11 /2004 08/11 /2004 10/06/2004 09/29/2004 10/15/2004 10/15/2004 10/22/2004 09/01 /2004 09/17/2004 07/21 /2004 09/02/2004 09/09/2004 11 /17/2004 10/08/2004 10/14/2004 11 /17/2004 17 1.650 10, 000, 000.00 12/10/2004 1.710 5,000,000.00 02/09/2005 2.030 5,000,000.00 04/06/2005 1.800 20,000,000.00 01/07/2005 1.790 20,000,000.00 01/14/2005 1.790 27,500,000.00 01/14/2005 1.890 32,500,000.00 01/21/2005 1.620 2,000,000.00 12/01/2004 1.720 5,000,000.00 12/17/2004 1.720 2,000,000.00 01/20/2005 1.670 20,000,000.00 12/02/2004 1.940 7,000,000.00 03/14/2005 2.370 20,000,000.00 05/18/2005 1.760 60,000,000.00 01/06/2005 1.730 65,000,000.00 01/14/2005 2.130 50,000,000.00 02/16/2005 NAME FRESNO United Security Bank FULLERTON Fullerton Community Bank Fullerton Community Bank GOLETA Pacific Capital Bank, N.A. Pacific Capital Bank, N.A. Pacific Capital Bank, N.A. Pacific Capital Bank, N.A. GRANADA HILLS First State Bank of California First State Bank of California IRVINE Commercial Capital Bank Commercial Capital Bank Commercial Capital Bank Commercial Capital Bank Commercial Capital Bank Commercial Capital Bank LA JOLLA Silvergate Bank LODI Bank of Lodi, N.A. Bank of Lodi, N.A. Farmers & Merchants Bk Cen CA Farmers & Merchants Bk Cen CA Farmers & Merchants Bk Cen CA TIME DEPOSITS DEPOSIT DATE YIELD PAR MATURITY AMOUNT ($) DATE 10/20/2004 2.070 40,000,000.00 04/20/2005 07/23/2004 1.770 8,000,000.00 01/21/2005 11/17/2004 2.360 9,000,000.00 05/18/2005 06/09/2004 1.560 85,000,000.00 12/08/2004 08/13/2004 1.750 11,000,000.00 02/11/2005 08/13/2004 1.750 61,000,000.00 02/11/2005 10/01/2004 2.040 78,000,000.00 04/01/2005 09/17/2004 1.930 2,000,000.00 03/18/2005 10/21 /2004 2.100 3,000,000.00 04121 /2005 09/15/2004 1.680 10, 000, 000.00 12/15/2004 08/26/2004 1.550 14, 000, 000.00 12/15/2004 08/19/2004 1.590 15, 000, 000.00 12/15/2004 09/29/2004 1.780 60,000,000.00 01/07/2005 10/14/2004 1.730 105,000,000.00 01/14/2005 11/17/2004 2.130 90,000,000.00 02/16/2005 09/10/2004 1.740 5,000,000.00 12/10/2004 06/17/2004 1.760 5,000,000.00 12/16/2004 09/22/2004 1.960 5,000,000.00 03/23/2005 06/23/2004 1.720 25,000,000.00 12/22/2004 09/22/2004 1.770 25,000,000.00 01/06/2005 10/07/2004 1.800 10,000,000.00 01/13/2005 18 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE LOS ANGELES Broadway Federal Bank, FSB 07/09/2004 1.680 2,500,000.00 01/07/2005 Broadway Federal Bank, FSB 09/10/2004 1.940 3,000,000.00 03/11/2005 Cathay Bank 09/01/2004 1.620 17,000,000.00 12/01/2004 Cathay Bank 09/09/2004 1.700 25,000,000.00 12/09/2004 Cathay Bank 09/09/2004 1.700 30,000,000.00 12/09/2004 Cathay Bank 10/07/2004 2.090 38,000,000.00 04/07/2005 Cathay Bank 11/10/2004 2.320 25,000,000.00 05/11/2005 Cathay Bank 11/18/2004 2.400 15,000,000.00 05/19/2005 Cedars Bank 09/10/2004 1.710 4,500,000.00 12/10/2004 Cedars Bank 09/29/2004 1.780 4,000,000.00 01/07/2005 Cedars Bank 10/06/2004 1.800 5,000,000.00 01/12/2005 Cedars Bank 11/03/2004 1.970 5,000,000.00 02/02/2005 Cedars Bank 09/22/2004 1.950 5,000,000.00 03/23/2005 Center Bank 06/23/2004 1.720 5,000,000.00 12/22/2004 Center Bank 09/15/2004 1.710 20,000,000.00 12/22/2004 Center Bank 07/21/2004 1.710 5,000,000.00 01/20/2005 Center Bank 10/07/2004 1.800 10,000,000.00 01/20/2005 Center Bank 09/15/2004 1.920 20,000,000.00 03/16/2005 CHB America Bank 08/20/2004 1.780 4,000,000.00 02/18/2005 CHB America Bank 09/01/2004 1.850 4,000,000.00 03/02/2005 CHB America Bank 10/14/2004 2.040 4,300,000.00 04/14/2005 Eastern International Bank 06/10/2004 1.600 1,000,000.00 12/09/2004 Eastern International Bank 11/03/2004 2.210 900,000.00 05/04/2005 Hanmi Bank 09/02/2004 1.660 25,000,000.00 12/02/2004 Hanmi Bank 09/15/2004 1.710 25,000,000.00 12/15/2004 Hanmi Bank 10/07/2004 1.800 10,000,000.00 01/13/2005 Hanmi Bank 10/15/2004 1.770 25,000,000.00 01/14/2005 Hanmi Bank 11/04/2004 1.970 40,000,000.00 02/03/2005 Hanmi Bank 09/02/2004 1.850 20,000,000.00 03/03/2005 Hanmi Bank 09/15/2004 1.920 20,000,000.00 03/16/2005 Hanmi Bank 10/29/2004 2.140 10,000,000.00 04/29/2005 Hanmi Bank 11/04/2004 2.210 25,000,000.00 05/05/2005 Mellon First Business Bank, N.A. 09/16/2004 1.700 50,000,000.00 12/16/2004 Mellon First Business Bank, N.A. 10/08/2004 1.780 50,000,000.00 01/14/2005 Mirae Bank 09/23/2004 1.800 2,500,000.00 03/24/2005 Mirae Bank 10/15/2004 2.060 4,000,000.00 04/15/2005 Nara Bank, N.A. 10/07/2004 1.800 5,000,000.00 01/13/2005 Nara Bank, N.A. 07/22/2004 1.730 10,000,000.00 01/20/2005 Nara Bank, N.A. 10/21/2004 1.860 15,000,000.00 01/21/2005 Nara Bank, N.A. 08/04/2004 1.800 10,000,000.00 02/02/2005 Nara Bank, N.A. 08/12/2004 1.760 5,000,000.00 02/10/2005 Nara Bank, N.A. 09/10/2004 1.940 10,000,000.00 03/11/2005 19 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE LOS ANGELES (continued) Nara Bank, N.A. 11/18/2004 2.390 5,000,000.00 05/19/2005 Nara Bank, N.A. 11/18/2004 2.390 5,000,000.00 05/19/2005 One United Bank 09/08/2004 1.700 10,000,000.00 12/08/2004 One United Bank 10/13/2004 1.750 5,000,000.00 01/12/2005 Preferred Bank 09/17/2004 1.710 15,000,000.00 12/17/2004 Preferred Bank 11/05/2004 2.000 4,000,000.00 02/04/2005 Preferred Bank 09/17/2004 1.930 16,000,000.00 03/18/2005 Saehan Bank 11/19/2004 2.150 2,000,000.00 02/18/2005 State Bank of India (California) 10/06/2004 2.060 3,000,000.00 04/06/2005 State Bank of India (California) 10/28/2004 2.150 3,000,000.00 04/28/2005 State Bank of India (California) 11/18/2004 2.400 2,000,000.00 05/19/2005 Western Federal Credit Union 10/22/2004 1.890 30,000,000.00 01/21/2005 Wilshire State Bank 09/03/2004 1.640 15,000,000.00 12/03/2004 Wilshire State Bank 09/17/2004 1.710 8,000,000.00 12/17/2004 Wilshire State Bank 10/08/2004 1.780 19,000,000.00 01/14/2005 Wilshire State Bank 11/10/2004 2.100 8,000,000.00 02/09/2005 Wilshire State Bank 11/30/2004 2.220 15,000,000.00 03/02/2005 MERCED County Bank 09/03/2004 1.650 5,000,000.00 12/03/2004 County Bank 10/15/2004 1.780 10,000,000.00 01/14/2005 County Bank 09/09/2004 1.940 10,000,000.00 03/10/2005 NEWPORT BEACH Orange County Business Bank, N.A. 09/23/2004 1.780 4,000,000.00 01/06/2005 Orange County Business Bank, N.A. 09/22/2004 1.960 4,000,000.00 03/23/2005 NORTH HIGHLANDS Safe Credit Union Safe Credit Union OAKDALE Oak Valley Community Bank Oak Valley Community Bank OAKLAND Metropolitian Bank 10/15/2004 1.770 5,000,000.00 01/14/2005 11/12/2004 2.130 20,000,000.00 02/11/2005 09/16/2004 1.680 10/15/2004 1.750 06/03/2004 1.450 1 Zll 3, 500, 000.00 12/16/2004 2,500,000.00 01/14/2005 500, 000.00 12/02/2004 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($} DATE OAKLAND (continued) Metropolitian Bank 06/03/2004 1.450 1,000,000.00 12/02/2004 Metropolitian Bank 07/23/2004 1.760 1,000,000.00 01 /21 /2005 Metropolitian Bank 07/29/2004 1.830 1,500,000.00 01/27/2005 Metropolitian Bank 08/26/2004 1.860 1,000,000.00 02/24/2005 Metropolitian Bank 09/22/2004 1.950 2,000,000.00 03/23/2005 ONTARIO Citizens Business Bank 09/03/2004 1.840 25,000,000.00 03/04/2005 Citizens Business Bank 09/22/2004 1.950 30,000,000.00 03/23/2005 Citizens Business Bank 10/01/2004 2.040 25,000,000.00 04/01/2005 Citizens Business Bank 11/05/2004 2.230 30,000,000.00 05/06/2005 Citizens Business Bank 11/18/2004 2.390 30,000,000.00 05/19/2005 PALO ALTO Greater Bay Bank, NA 07/14/2004 1.680 15,000,000.00 01/12/2005 Greater Bay Bank, NA 07/29/2004 1.830 95,000,000.00 01/27/2005 Greater Bay Bank, NA 08/18/2004 1.790 30,000,000.00 02/16/2005 Greater Bay Bank, NA 08/1912004 1.800 63,500,000.00 02/16/2005 Greater Bay Bank, NA 08/20/2004 1.780 49,000,000.00 02/18/2005 Greater Bay Bank, NA 09/09/2004 1.920 42,000,000.00 03/10/2005 PALOS VERDES ESTATES Malaga Bank, SSB 06/16/2004 1.750 9,000,000.00 12/15/2004 Malaga Bank, SSB 08/20/2004 1.780 10,000,000.00 02/18/2005 Malaga Bank, SSB 09/03/2004 1.840 4,000,000.00 03/04/2005 Malaga Bank, SSB 10/07/2004 2.080 5,000,000.00 04/07/2005 Malaga Bank, SSB 11/10/2004 2.350 7,000,000.00 05/11/2005 PASADENA Community Bank 06/16/2004 1.770 10,000,000.00 12/15/2004 Community Bank 07/09/2004 1.680 10,000,000.00 01/07/2005 Community Bank 08/04/2004 1.800 25,000,000.00 02/02/2005 Community Bank 09/15/2004 1.920 10,000,000.00 03/16/2005 Community Bank 10/07/2004 2.080 10,000,000.00 04/07/2005 Community Bank 10/13/2004 2.050 15,000,000.00 04/13/2005 Community Bank 11/04/2004 2.230 15,000,000.00 05/05/2005 Wescom Credit Union 09/22/2004 1.760 25,000,000.00 12/22/2004 Wescom Credit Union 09/22/2004 1.760 25,000,000.00 12/22/2004 21 NAME PASADENA (continued) Wescom Credit Union Wescom Credit Union Wescom Credit Union PLACERVILLE El Dorado Savings Bank El Dorado Savings Bank PLEASANTON Valley Community Bank POMONA PFF Bank and Trust PFF Bank and Trust 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 La Jolla Bank, FSB La Jolla Bank, FSB La Jolla Bank, FSB REDDING North Valley Bank REDWOOD CITY Provident Central Credit Union Provident Central Credit Union TIME DEPOSITS DEPOSIT PAR MATURITY DATE YIELD AMOUNT ($) DATE 10/13/2004 1.760 25,000,000.00 01/12/2005 07/29/2004 1.840 25,000,000.00 01/27/2005 11/18/2004 2.420 35,000,000.00 05/19/2005 04/30/2004 1.560 5,000,000.00 04/29/2005 06/04/2004 1.920 20,000,000.00 06/03/2005 09/17/2004 1.940 6,000,000.00 03/18/2005 06/09/2004 1.560 20,000,000.00 12/08/2004 08/27/2004 1.830 8,000,000.00 02/25/2005 08/30/2004 1.830 12,000,000.00 02/25/2005 11/04/2004 2.230 20,000,000.00 05/05/2005 10/21/2004 2.100 10,000,000.00 04/21/2005 09/02/2004 1.640 10,000,000.00 12/02/2004 06/17/2004 1.720 10, 000, 000.00 12/16/2004 11/03/2004 1.950 25,000,000.00 02/02/2005 11/12/2004 2.110 15,000,000.00 02/11/2005 08/18/2004 1.770 25,000,000.00 02/16/2005 09/02/2004 1.830 10,000,000.00 03/03/2005 09/23/2004 1.960 5,000,000.00 03/24/2005 06/11/2004 1.670 3,000,000.00 12/10/2004 06/03/2004 10/28/2004 22 1.430 20,000,000.00 12/02/2004 2.120 20,000,000.00 04/28/2005 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE ROCKLIN Five Star Bank 07/28/2004 1.780 2,000,000.00 01/26/2005 Five Star Bank 09/29/2004 2.010 2,000,000.00 03/30/2005 RICHMOND The Mechanics Bank 03/03/2004 1.260 10,000,000.00 03/03/2005 The Mechanics Bank 04/01/2004 1.260 10,000,000.00 04/01/2005 The Mechanics Bank 04/21/2004 1.450 10,000,000.00 04/21/2005 The Mechanics Bank 06/09/2004 1.960 10,000,000.00 06/09/2005 The Mechanics Bank 07/08/2004 2.070 10,000,000.00 07/08/2005 The Mechanics Bank 08/04/2004 2.180 10,000,000.00 08/04/2005 The Mechanics Bank 09/10/2004 2.180 10,000,000.00 09/14/2005 The Mechanics Bank 10/15/2004 2.250 10,000,000.00 10/14/2005 The Mechanics Bank 10/29/2004 2.320 10,000,000.00 10/28/2005 The Mechanics Bank 11/05/2004 2.380 10,000,000.00 11/04/2005 RIVERSIDE Provident Savings Bank 09/23/2004 1.980 25,000,000.00 03/24/2005 Provident Savings Bank 10/07/2004 2.080 25,000,000.00 04/07/2005 SACRAMENTO American River Bank 06/18/2004 1.720 1,000,000.00 12/16/2004 American River Bank 06/17/2004 1.720 1,250,000.00 12/16/2004 American River Bank 07/09/2004 1.660 1,000,000.00 01 /07/2005 American River Bank 07/29/2004 1.810 1,500,000.00 01/27/2005 American River Bank 08/27/2004 1.840 2,000,000.00 02/25/2005 American River Bank 09/17/2004 1.910 1,250,000.00 03/18/2005 American River Bank 09/23/2004 1.960 2,000,000.00 03/24/2005 American River Bank 10/06/2004 2.030 1,500,000.00 04/06/2005 Bank of Sacramento 09/01/2004 1.610 2,000,000.00 12/01/2004 Bank of Sacramento 06/18/2004 1.740 2,000,000.00 12/17/2004 Bank of Sacramento 11/10/2004 2.100 1,500,000.00 02/09/2005 Merchants National Bank of Sacramento 07/21 /2004 1.710 2,000,000.00 01 /02/2005 Merchants National Bank of Sacramento 10/13/2004 2.050 2,000,000.00 04/13/2005 River City Bank 07/30/2004 1.850 3,000,000.00 01/28/2005 River City Bank 08/25/2004 1.820 2,000,000.00 02/24/2005 River City Bank 10/06/2004 2.060 2,000,000.00 04/06/2005 U.S. Bank, N.A. 07/08/2004 1.650 100,000,000.00 01/06/2005 U.S. Bank, N.A. 08/04/2004 1.800 25,000,000.00 02/02/2005 U.S. Bank, N.A. 08/11/2004 1.740 50,000,000.00 02/09/2005 U.S. Bank, N.A. 08/11/2004 1.740 50,000,000.00 02/09/2005 23 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SACRAMENTO (continued) U.S. Bank, N.A. 08/20/2004 1.800 50,000,000.00 02/18/2005 U.S. Bank, N.A. 08/20/2004 1.800 50,000,000.00 02/18/2005 Union Bank of California, N.A. 09/16/2004 1.700 150,000,000.00 12/16/2004 Union Bank of California, N.A. 10/15/2004 1.780 175,000,000.00 01/14/2005 Union Bank of California, N.A. 11/04/2004 2.030 150,000,000.00 02/03/2005 SAN DIEGO First Future Credit Union 08/27/2004 1.830 5,000,000.00 02/25/2005 First Future Credit Union 08/27/2004 1.830 10,000,000.00 02/25/2005 First Future Credit Union 09/03/2004 1.840 15,000,000.00 03/04/2005 First Future Credit Union 09/15/2004 1.920 8,000,000.00 03/16/2005 First United Bank 08/13/2004 1.770 1,000,000.00 02/11/2005 First United Bank 10/14/2004 2.040 2,000,000.00 04/14/2005 Mission Federal Credit Union 07/15/2004 1.750 10,000,000.00 01/13/2005 Mission Federal Credit Union 09/01/2004 1.850 10,000,000.00 03/02/2005 Neighborhood National Bank 08/20/2004 1.710 2,000,000.00 01/21/2005 Neighborhood National Bank 08/04/2004 1.820 2,000,000.00 02/02/2005 SAN FRANCISCO America California Bank 09/03/2004 1.640 2,000,000.00 12/03/2004 America California Bank 07/08/2004 1.650 4,000,000.00 01/06/2005 America California Bank 09/29/2004 1.780 2,000,000.00 01/07/2005 Citibank (West) FSB 07/08/2004 1.700 150,000,000.00 01/06/2005 Citibank (West) FSB 07/15/2004 1.750 100,000,000.00 01/13/2005 Citibank (West) FSB 07/21/2004 1.750 100,000,000.00 01/20/2005 Citibank (West) FSB 07/28/2004 1.800 25,000,000.00 01/26/2005 Citibank (West) FSB 07/15/2004 1.750 25,000,000.00 01/26/2005 Oceanic Bank 09/10/2004 2.160 4,000,000.00 09/13/2005 Trans Pacific National Bank 06/23/2004 1.730 1,000,000.00 12/22/2004 Trans Pacific National Bank 08/05/2004 1.830 1,000,000.00 02/03/2005 Trans Pacific National Bank 09/23/2004 1.980 1,000,000.00 03/24/2005 Trans Pacific National Bank 10/13/2004 2.050 1,000,000.00 04/13/2005 United Commercial Bank 09/01/2004 1.620 50,000,000.00 12/01/2004 United Commercial Bank 09/03/2004 1.620 25,000,000.00 12/03/2004 United Commercial Bank 09/10/2004 1.720 25,000,000.00 12/10/2004 United Commercial Bank 09/17/2004 1.710 65,000,000.00 12/17/2004 United Commercial Bank 10/07/2004 1.800 40,000,000.00 01/13/2005 United Commercial Bank 10/08/2004 1.800 55,000,000.00 01/13/2005 United Commercial Bank 10/14/2004 1.730 50,000,000.00 01/14/2005 United Commercial Bank 11/24/2004 2.190 20,000,000.00 02/23/2005 24 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SAN FRANCISCO (continued) United Commercial Bank 10/27/2004 2.110 40,000,000.00 04/27/2005 SANJOSE Comerica Bank 10/01/2004 1.770 25,000,000.00 01/07/2005 Comerica Bank 09/23/2004 1.800 25,000,000.00 01/07/2005 Heritage Bank of Commerce 08/11/2004 1.740 4,000,000.00 02/09/2005 Meriwest Credit Union 07/21 /2004 1.690 5,000,000.00 01 /20/2005 Meriwest Credit Union 09/15/2004 1.900 5,000,000.00 03/16/2005 Meriwest Credit Union 10/13/2004 2.050 10,000,000.00 04/13/2005 Santa Clara Co. Federal Credit Union 11/05/2004 2.020 7,500,000.00 02/04/2005 Santa Clara Co. Federal Credit Union 11/05/2004 2.250 7,500,000.00 05/06/2005 SAN LUIS OBISPO First Bank Of San Luis Obispo 06/04/2004 1.500 4,500,000.00 12/03/2004 First Bank Of San Luis Obispo 08/11/2004 1.740 6,000,000.00 02/09/2005 First Bank Of San Luis Obispo 09/15/2004 1.930 7,000,000.00 03/16/2005 First Bank Of San Luis Obispo 09/24/2004 1.970 5,000,000.00 03/25/2005 Mission Community Bank 06/10/2004 1.600 1,000,000.00 12/09/2004 Mission Community Bank 09/02/2004 1.850 1,000,000.00 03/03/2005 Mission Community Bank 10/06/2004 2.050 2,500,000.00 04/06/2005 Mission Community Bank 10/27/2004 2.110 2,500,000.00 04/27/2005 San Luis Trust Bank 10/20/2004 2.000 1,700,000.00 04/20/2005 SAN MARINO East West Bank 09/10/2004 1.710 85,000,000.00 12/10/2004 East West Bank 10/06/2004 1.740 3,000,000.00 01/07/2005 East West Bank 10/01/2004 1.770 5,000,000.00 01/07/2005 East West Bank 10/08/2004 1.740 42,000,000.00 01/07/2005 East West Bank 11/05/2004 2.000 35,000,000.00 02/04/2005 East West Bank 11/18/2004 2.180 38,000,000.00 02/17/2005 SANTA ROSA National Bank of the Redwoods 07/21/2004 1.710 10,000,000.00 01/20/2005 National Bank of the Redwoods 08/11/2004 1.730 5,000,000.00 02/09/2005 National Bank of the Redwoods 10/28/2004 2.140 5,000,000.00 04/28/2005 25 TIME DEPOSITS DEPOSIT PAR MATURITY NAME DATE YIELD AMOUNT ($) DATE SONORA Central California Bank 09/24/2004 1.970 5,000,000.00 03/25/2005 STOCKTON Pacific State Bank 07/08/2004 1.630 1,000,000.00 01/06/2005 Pacific State Bank 10/06/2004 2.030 1,000,000.00 04/06/2005 Union Safe Deposit Bank 09/02/2004 1.670 15,000,000.00 12/02/2004 Union Safe Deposit Bank 09/10/2004 1.720 10,000,000.00 12/10/2004 Union Safe Deposit Bank 10/15/2004 1.780 10,000,000.00 01/14/2005 Union Safe Deposit Bank 10/22/2004 1.880 15,000,000.00 01/21/2005 Union Safe Deposit Bank 11/04/2004 2.040 15,000,000.00 02/03/2005 Union Safe Deposit Bank 11/12/2004 2.140 15,000,000.00 02/11/2005 Washington Mutual Bank, FA 06/16/2004 1.780 45,000,000.00 12/15/2004 Washington Mutual Bank, FA 07/21/2004 1.720 75,000,000.00 01/20/2005 Washington Mutual Bank, FA 08/20/2004 1.790 60,000,000.00 02/1812005 TORRANCE China Trust Bank (USA) 09/10/2004 1.720 35,000,000.00 12/10/2004 China Trust Bank (USA) 10/15/2004 1.770 40,000,000.00 01/14/2005 China Trust Bank (USA) 11/12/2004 2.130 20,000,000.00 02/11/2005 China Trust Bank (USA) 10/22/2004 2.090 30,000,000.00 04/22/2005 TRACY Service 1 st Bank 06/17/2004 1.750 2,000,000.00 12/16/2004 TUSTIN Sunwest Bank 09/08/2004 1.690 1,000,000.00 12/08/2004 Sunwest Bank 10/15/2004 1.770 6,000,000.00 01/14/2005 Sunwest Bank 11/10/2004 2.100 7,800,000.00 02/09/2005 VACAVILLE Travis Credit Union 06/02/2004 1.410 40,000,000.00 12/01/2004 WALNUT CREEK Bank of the West 09/16/2004 1.710 82,000,000.00 12/16/2004 Bank of the West 10/08/2004 1.780 134,000,000.00 01/14/2005 Bank of the West 10/29/2004 1.950 176,500,000.00 01/28/2005 3.1 NAME TIME DEPOSITS DEPOSIT DATE WALNUT CREEK (continued) Bank of the West 11/19/2004 WHITTIER Quaker City Bank 06/04/2004 Quaker City Bank 07/14/2004 Quaker City Bank 09/29/2004 TOTAL TIME DEPOSITS NOVEMBER 2004 27 PAR MATURITY YIELD AMOUNT ($) DATE 2.170 242,000,000.00 02/18/2005 1.490 25,000,000.00 12/03/2004 1.680 24,000,000.00 01/12/2005 1.850 16,000,000.00 01/28/2005 6,336,795,000.00 BANK DEMAND DEPOSITS November 2004 ($ in thousands) DAILY BALANCES DAY OF BALANCES WARRANTS MONTH PER BANKS OUTSTANDING 1 $ 1,108,019 $ 2,574,920 2 994,357 2,082,552 3 1,077,659 1,887,411 4 710,650 2,133,811 5 791,021 2,780,855 6 791,021 2,780,855 7 791,021 2,780,866 8 858,763 2,789,464 9 891,764 2,823,355 10 985,966 2,767,839 11 985,966 2,680,126 12 627,831 2,680,126 13 627,831 2,680,126 14 627,831 2,680,126 15 750,112 2,240,948 16 767,484 2,074,521 17 859,006 1,888,627 18 780,595 2,182,241 19 915,593 2,202,130 20 915,693 2,202,130 21 915,593 2,202,130 22 727,892 1,842,129 23 738,213 2,020,863 24 408,940 1,897,608 25 408,940 1,897,608 26 820,905 1,897,608 27 820,905 1,897,608 28 820,905 1,897,608 29 650,794 2,049,452 30 563,597 2,145,330 al AVERAGE DOLLAR DAYS $ 791,159 -` al The prescribed bank balance for November was $825,855. This consisted of $635,442 in compensating balances for services, balances for uncollected funds of $194,176 and a deduction of $3,763 for November delayed deposit credit. 28 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 November 17, 2004, 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. 1665 $ 635,442,000 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 arnount 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) 11/15/04 11/19/04 $ 453,700,000 (2) 11/22/04 11/26/04 $ (149,900,000) (3) 11/29/04 12/03104 $ (291,300,000) (4) 12/06/04 12/10/04 $ 1,174,700,000 (5) 12/13/04 12/17/04 $ 2,862,600,000 In Securities (section 16430)* $ 49,508,505,000 $ 49,358,605,000 $ 49,067,305,000 $ 50,242,005,000 $ 53,104,605,000 Time Deposits in Various Financial Institutions (sections 16503a and 16602)* $ 6,341,795,000 $ 6,341,795,000 $ 6,341,795,000 $ 6,341,795,000 $ 6,341,795,000 Estimated Total $ 55,850,300,000 $ 55,700,400,000 $ 55,409,100,000 $ 56,583,800,000 $ 59,446,400,000 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 $ 635,442,000, Dated: November 17, 2004 * Government Code POOLED MONEY INVESTMENT BOARD: Signatures on file at STO and SCO Chairperson Member Member BOARD MEMBER ITEMS For IAB meeting on May 12, 2004 If the IAB favors changing the IP for 2004-5 to cover the engagement of professional investment managers or advisors, here are suggested modifications to the governing ordinance and to sections of the IP to allow for that with minimal changes. If deemed desirable, additional provisions can be added after further consideration and direction. Ordinance Section 3.08.020 Add to end of existing sentence: The city may engage professional investment portfolio managers or advisors to assist the city treasurer administer this delegated authority. Investment Policy Executive Summary, page 2, last paragraph, add after second sentence: The City Treasurer may use a professional investment portfolio manager or advisor engaged by the City to assist the City Treasurer administer the delegated authority to manage the investment program. Section VII, add as a last paragraph: With the approval of the City Manager and the City Council, the City may engage professional investment portfolio managers or advisors to assist the City Treasurer administer the delegated authority to manage and invest the City's funds. Before engagement by the City, except as may be specifically waived or revised, the professional manager or advisor shall commit to adhere to the provisions of the City of La Quinta Investment Policy and shall document that they are appropriately registered and licensed by governing bodies.