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2007 07 11 IABVIII FA AGENDA INVESTMENT ADVISORY BOARD Finance Conference Room 78-495 Calle Tampico- La Quinta, CA 92253 July 11, 2007 - 4:30 P.M. CALL TO ORDER a. Pledge of Allegiance b. Roll Call APPOINTMENT OF OFFICERS A. Appointment of Investment Advisory Board Chairperson B. Appointment of Investment Advisory Board Vice -Chairperson PUBLIC COMMENT - (This is the time set aside for public comment on any matter not scheduled on the agenda.) CONFIRMATION OF AGENDA CONSENT CALENDAR A. Approval of Minutes of Meeting on June 13, 2007 for the Investment Advisory Board. BUSINESS SESSION A. Transmittal of Treasury Report for May 2007 B. FY 2007/2008 Meeting Schedule C. LAIF Conference CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report - June 2007 B. Pooled Money Investment Board Reports - April 2007 C. Distribution of Investment Policies for Fiscal Year 2007/2008. BOARD MEMBER ITEMS Chairperson Deniel - Business Cards ADJOURNMENT P.O. Box 1504 • LA QUIN IA, CALIFORNIA 92247-1504 78-495 CALLS TA.Nirico • LA QUINTA, CNI IFORNIA 92253 (760) 777-7000 -FAX (760) 777-7101 INVESTMENT ADVISORY BOARD Meeting Date: July 11, 2007 ITFM TITI P Transmittal of Treasury Report for May 31, 2007 BACKGROUND: Business Session: A Attached please find the Treasury Report for May 31, 2007. RECOMMENDATION: Review, Receive and File the Treasury Report for May 31, 2007. John M. Falconer, Finance Director MEMORANDUM TO: La Quinta City Council FROM: John M. Falconer, Finance Director/Treasurer SUBJECT: Treasurer's Report for May 31, 2007 DATE: June 30, 2007 Attached is the Treasurer's Report for the month ending May 31, 2007 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 Be gin757= Notes Sold/Matured Other Endin Cash (3) $ (373,3867LAIF (i) Treasuries (2) 31,426,2960 113,116,2540 (2.000,000) $ 0 2.593,441 $US 51,526,296US Gov't Sponsored Enterprises (2) 29,428,7420 (19,000,000) 334,244 104,450,498Commercial Paper{2) -orporate Notes 13,911,722 (5,000,000) (52.248) (54,768) 29,376,494 28,756,954Mutual Funds 2 935 942(5,000,000) 3,051,132r.� ,,, ,,,,,, ,,,,,, 3.719 2,939,661 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. Xrk I ` 7/z 07 John M Falconer Finance Director/Treasurer Date 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 (3) The cash account may reflect a negative balance. This negative balance will be offset with trensfers from other investments before warrants are presented for payment by the payee at the bank. 2,966,827 20,100,000 14,845,232 3,719 F Treasurer's Commentary For the Month of May Cash Balances — The portfolio size increased by $26.98 million. The major reason for the increase was a $23.1 million 2nd secured property tax payment from the County of Riverside. Investment Activity — There was significant change in the investment types from last month — LAIF and Commercial Paper. The sweep account earned $ 6,211 and the bank fees for the month were $1,619 which resulted in a net increase of $ 4,592 in real savings. Portfolio Performance — The overall portfolio performance increased one basis point from the prior month and ended at 5.16% for the month. The portfolio yield was thirty-five (35) basis points over the benchmark which had decreased by three (3) basis points from April. With the short average maturity of 54 days, the portfolio yield should remain at these levels. The Treasurer will continue to invest in short term investments based upon the yield curve. At this time last year, the portfolio was yielding 4.60% and the benchmark was at 4.84% for a 24 point difference so we have made progress in meeting our benchmark. The Treasurer has been investing more in LAIF and Commercial Paper and has not been investing in longer than six months Treasury securities or will be investing in longer than six months GSE's based upon the yield curve to take advantage of yield spreads. Future Thoughts The Treasurer will continue to invest in short term maturities to take advantage of the yield curve — Commercial Paper with 30 to 60 day maturities and Bond proceeds will be laddered in three- and six-month Treasury bills as they mature. 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O P� m g N q O C C L LL C C C LL L C C V' C C C LL C C.�S L LL C C LL Ux� aLa`aLw a`aav, a5 aaamag aaaw< aaama5 aaaPag aaa`inag 11 m m C a � TNL IpC b L i c � a z m 2 M Li d N L ; c i Z � 7 LL � C f0 m si m E }Ic I O O N d la w C IM C9 a+ O E 8 J.O+« C o Z O O O w N V 2 d e t e e o o e e e O .Q �.i E M O O O N O O O 01 C W O �O ui to In L6 Gf p d a 1 i I I I I I I • I I , I I I � I �II 1 I� I I INVESTMENT ADVISORY BOARD MEETING BUSINESS SESSION: B Meeting Date: July 11, 2007 ITEM TITLE Meeting Schedule for Fiscal Year 2007/2008 BACKGROUND: Attached find a list of meeting dates for Fiscal Year 2007/2008. RECOMMENDATION: Approve the meeting schedule of the Investment Advisory Board for Fiscal Year 2007/2008. Awm tt t� John M. Falconer, Finance Director TO: Investment Advisory Board Members FROM: John M. Falconer, Finance Director DATE: July 11, 2007 RE: Schedule of Investment Advisory Board Meeting Schedule The City Ordinance specifies that the Investment Advisory Board usually will meet monthly unless the Board with Council concurrence believes less frequent meetings are considered necessary. In the past, the Board has met monthly except for the Month of August. Listed below are meeting dates for the Boards review. Monthly July 11, 2007 August 8, 2007 September 12, 2007 October 10, 2007 November 14, 2007 December 12, 2007 January 9, 2008 February 13, 2008 March 12, 2008 April 9, 2008 May 14, 2008 June 11, 2008 Quarterly September 12, 2007 December 12, 2007 March 12, 2008 June 11, 2008 Please consider the schedules for Fiscal Year 2007/2008 and give Staff direction. INVESTMENT ADVISORY BOARD Business Session: C Meeting Date: July 11, 2007 TITLE: LAIF Conference — Sacramento, CA October 11-12, 2007 BACKGROUND: The LAIF Conference Agenda has not been printed yet but will be held in Sacramento, California on October 11-12, 2007. Staff will provide the agenda to the Board as soon as it is available. We wanted to bring this item to the Board to check their calendars. RECOMMENDATION: Select up to two Board members to attend the LAIF Conference. John M. Falconer, Finance Director Save The Date Local Agency Investment Fund (LAIF) Annual Conference Date: October 11 - 12, 2007 Where: Sacramento Convention Center Sacramento, CA The annual Local Agency Investment Fund Conference will be held on Thursday, October 11 at the Sacramento Convention Center in Sacramento. A post -conference tour of Investments/LAIF is scheduled the following day, Friday, October 12 at the State Treasurer's Office (Jesse Unruh Building). It is anticipated the conference registration form will be posted on the LAIF website (www.treasurer.ca.gov/pmia-laifl and mailed to participating LAIF agencies two months prior to the event. INVESTMENT ADVISORY BOARD Meeting Date: July 11, 2007 TITLE: Month End Cash Report - June 2007 BACKGROUND: Correspondence & Written Material Item A 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. RECOMMENDATION: Information item only. John M. Falconer, Finance Director m yy m m m O� O N O N b m C O ON O O N OO mb O O Q 0 0 0 N �j O O O O N. NIR pj m m b m m b O m b' N yj' Qj N N f0 F M Q fp m pO N 0 O O 0 O O 0 O b N CO'] N� O m 0 N O N Ifl b m O m i W O O O tG m I� m m pi N b OA 100 N (mV V O 2 pO' O O Om! N m n Py N N M F m N Vbl nm y O O O W O b O N O O V N M N O O O O O O O O b N N LL p IQO O IQ m N N m m Q LL' J m O N b m m m N O e c m � in vmin � m b m N Q 0 M 0 M 0 0 0 0 M o00o 0 ei LL b m m N O O m m U U O O O y N m N W O M M M M 0, 0 W V' O m m O O O O LL Orb m O O O O OWN v O O O O 3m O 2j 0m M M m M m o M m w0V i o v, m Q m Q o o m Q In N pnj� N ry ry O m N LL y m b M b m � O O (D 3Nm m m N m N ry >? m Q M M M p� M m LL V Q r m m N O b O O �j O W tpi p'-p �'' Qommbp�p� pi o of O N O M UW m N N jp U W N M O Mm O m O A ONi W W W m a W N N _ M 0 y 6M W M W m m ry U N n� Lm=N�Mg�w�oA � A 8 W o p N m n pry 3 o c m 3 m g m j L 0 o morr3��F-aaw ¢ a a w >¢u°iOzO�LLia?>m a a S L N yU 6 W E 0 E E 0 W n E 8 0 Po. Pa Bill Lockyer, State Treasurer Inside the State Treasurer's Office Local Agency Investment Fund (LAIF) PMIA Performance Report Date Daily Yield Quarter to Date Yield Average Maturity in da 6/14/2007 5.25 5.24 172 6/15/2007 5.25 5.24 170 6/16/2007 5.25 5.24 170 6/17/2007 5.25 5.24 170 6/18/2007 5.25 524 169 6/19/2007 5.25 5.24 167 6/20/2007 5.25 5.24 166 6/21/2007 5.25 524 163 6/22/2007 5.25 5.24 174 6/23/2007 5.25 5.24 174 6/24/2007 5.25 5.24 174 6/25/2007 5.25 5 24 168 6/26/2007 5.25 5.24 168 6/27/2007 5.25 5.24 167 LAIF Performance Report Quarter ending 3/31107 Apportionment Rate: 5.17% Earnings Ratio: .00014178008655639 Fair Value Factor: .999717479 PMIA Average Monthly Effective Yields May 2007 5.248% Apr 2007 5.222% March 2007 5.214% Pooled Money Investment Account Portfolio Composition $62.7 Billion 05/31 /07 Reverses Treasuries -1 11% 4.22% Loans Mortgages 12.36% 1.40% Corporate Bonds 0.71 % Commercial Paper 21 96% Time Deposits 13.81 % Agencies k 19.25% /BNs 27.40% 3 RCl:C111 13111 Auction Kesuits Page I of I b zII'1 e,', ���� e H{$e 9 v9 L1 Recent Bill Auction Results security issue Maturity Discount Investment Price Term Date Date Rate °/a Rate o/o Per $100 CUSIP 28-DAY 06-28-2007 07-26 2007 4,490 4, 581 99 650778 912795753 91-DAY 06-28-2007 (19-27-2007 4.685 4.820 98.815736 912795A35 182-DAY 06 28-2007 12-27 2007 4.810 5 012 97,568278 91279SB83 28-DAY 06-21-2007 07-19-2007 4.335 4,422 99.662833 912795ZR5 91-DAY 06-21-2001 09-20-2007 4,490 4,617 98,865028 912795A27 182-DAY 06-21-2007 12-20-2007 4.715 4,911 97.616306 912795875 28-DAY 06-14-2007 07-12-2007 4 545 4.637 99.646500 912795ZQ7 91-DAY 06-14-2007 09-13-2007 1.640 4.773 98,821111 912795ZZ7 182-DAY 06-14-2007 12-13-2007 4.765 4.964 97,591028 912795567 28-DAY 06-07-2007 07-05-2007 4,650 4.745 99.638333 912795ZP9 91-DAY 06-07-2007 09-06-2007 4.710 4,846 98.809417 912795ZYO 182-DAY 06-07-2007 12-06-2007 4.790 4 991 97.578389 912795B59 10-DAY 06-05-2007 06-15-2007 5.090 5,182 99.858611 912795t1A7 1-4-DAY 06-01-2007 06-15-2007 5.090 5,185 99.802056 912795UA7 28-DAY 05-31-2007 06-28-2007 4 860 4.960 99,622000 912795ZN4 91-DAY US 31 2007 08-30 2007 4.780 4,919 98,791722 912795ZX2 182-DAY 05-31-2007 11-29-2007 4 805 5,007 97,570806 912795642 28-DAY 05-21-2001 06-21-2007 4 900 5,001 99.618889 912795ZM6 91-DAY 05-24-2007 08-23 2007 4.775 4 914 98.792986 912795ZW4 183-DAY 05-24-2007 11-23-2007 4.810 5.013 97,554917 912795B34 28-DAY 05-17-2007 06 14-2007 4.665 4,760 99.637167 912795ZL8 91-DAY 05-17-2007 08-16-2007 4 730 4.867 98.804361 912795ZV6 182-DAY 05.1/-2007 11-15-2007 1./35 4,932 97.606194 91279SB26 28-DAY 05-10J007 06-07 2007 4 640 4 734 99,639111 912795ZK0 91-DAY 05-10-2007 08-09-2007 4 760 4,898 98,796778 912795ZUS 182-DAY 05-10-2007 11-08-2001 4.815 5.017 9/,565750 912795A92 28-DAY 05-03-2007 05-31-2007 4.590 4,683 99.643000 912295Z33 91-DAY 05-03-2007 08-02-2007 4.785 4,924 98.790458 912795ZTI 182-DAY 05-03-2007 11-01-2007 4.820 5.023 97,563222 912795A84 28-DAY 04-26-2007 05-24-2007 4.825 4,924 99.624722 912795ZH7 91-DAY 04 26-2007 0/-26-2007 4 835 4.976 98,///819 912795Z.S3 182-DAY 04-26-2D07 10-25-2007 4.835 5,039 97,555639 912795A76 28-DAY 04-19-2007 05-17-2007 4.840 4 939 99,623556 912795ZG9 91 DAY 04-19-2007 07-19-2007 4.865 5.008 98.770236 912795ZR5 182-DAY 04-19-2007 10-18-2007 4.865 5.071 97,540472 912795A68 5-DAY 04-13-2007 04-18-2007 5,210 5.301 99.921639 912795TZ4 5-DAY 04-12-2007 04-17-2007 5.230 5.321 99.927361 912795TY7 28-DAY 04-12-2007 05-10-2007 4.895 4,996 99.619278 912795ZFI 91-DAY 04-12 2007 07-1)-2007 4 880 5,073 98.766444 912795ZQ7 182-DAY 04-12-2007 10-11-7007 4.890 5098 97.527833 912795A50 Effective with the 11/2/98 auction, all bills are auctioned using the single -priced method. htt://www.treasu direct. ov/RI/OFBills 4 P rY g 7/2/2007 rrca: n.i3--aeieciea interest states, Web-Unly Wily Update --June 29, 2007 Page 1 of 4 Federal Reserve Statistical Release H.15 Selected Interest Rates (Daily)" Release Date: June 29, 2007 Weekly release dates I 1 listorical data I Data Download Program (DDP) About Announcernents Daily update Other formats: Screen reader I ASCII DataRwnload The weekly release is posted on Monday. Daily updates of the weekly release are p through Friday on this site. If Monday is a holiday, the weekly release will be p after the holiday and the daily update will not be posted on that Tuesday. FEDERAL RESERVE STATISTICAL RELEASE H.15 DAILY UPDATE: WEB RELEASE ONLY SELECTED INTEREST RATES For use at 4:15 p.m. Eastern Time Yields in percent per annum June 29, 2007 2007 2007 2007 2007 Instruments Jun Jun Jun Jun 25 26 27 28 Federal funds (effective) 1 2 3 5.29 5.25 5.26 5.26 Commercial Paper 3 4 5 Nonfinancial 1-month 5.22 5.26 5.24 5.26 2-month 5.20 5.26 5.26 5.25 3-month 5.27 5.24 5.28 5.24 Financial 1-month 5.26 5.30 5.25 5.25 2-month 5.24 5.26 5.26 5.24 3-month 5.26 5.26 5.26 5.28 CDs (secondary market) 3 6 1-month 5.29 5.31 5.32 5.33 3-month 5.31 5.33 5.34 5.34 6-month 5.33 5.35 5.36 5.36 Eurodollar deposits (London) 3 7 1-month 5.32 5.31 5.31 5.32 3-month 5.36 5.34 5.34 5.36 6-month 5.37 5.36 5.36 5.38 Bank prime loan 2 3 8 8.25 8.25 8.25 8.25 Discount window primary credit 2 9 6.25 6.25 6.25 6.25 U.S. government securities Treasury bills (secondary market) 3 4 4-week 4.30 4.44 4.15 3.97 3-month 4.69 4.69 4.64 4.64 6-month 4.81 4.81 4.75 4.75 Treasury constant maturities Nominal 10 1-month 4.43 4.53 4.24 4.08 3-month 4.82 4.82 4.77 4.78 6-month 5.01 5.01 4.95 4.95 1-year 4.96 4.97 4.93 4.95 2-year 4.87 4.90 4.91 4.96 http://www.federalreserve.gov/Releases/H15/update/ 7/2/2007 5 i A�- ii.iJ--Jc1cl:LGU 111Le1esL 1CALes, weo-uniy uauy update --June 29, 2007 Page 2 of 4 3-year 5-year 7-year 10-year 20-year 30-year Inflation indexed 11 5-year 7-year 10-year 20-year Inflation -indexed long-term average Interest rate swaps 13 1-year 2-year 3-year 4-year 5-year 7-year 10-year 30-year Corporate bonds Moody's seasoned Aaa 14 Baa State & local bonds 15 Conventional mortgages 16 Footnotes 4.92 4.95 4.93 4.98 4.97 4.99 4.97 5.02 5.01 5.03 5.02 5.06 5.09 5.10 5.09 5.12 5.28 5.31 5.28 5.30 5.20 5.22 5.20 5.22 2.60 2.64 2.64 2.66 2.64 2.68 2.67 2.69 2.67 2.70 2.70 2.73 2.65 2.69 2.67 2.69 12 2.63 2.67 2.66 2.68 5.42 5.41 5.38 5.43 5.40 5.37 5.33 5.38 5.44 5.41 5.37 5.43 5.49 5.46 5.42 5.47 5.54 5.52 5.47 5.52 5.63 5.61 5.57 5.60 5.73 5.70 5.67 5.70 5.90 5.87 5.85 5.85 5.80 5.83 5.80 5.82 6.68 6.71 6.68 6.72 4.60 6.67 1. The daily effective federal funds rate is a weighted average of rates on broke 2. Weekly figures are averages of 7 calendar days ending on Wednesday of the curr figures include each calendar day in the month. 3. Annualized using a 360-day year or bank interest. 4. On a discount basis. 5. Interest rates interpolated from data on certain commercial paper trades settl Depository Trust Company. The trades represent sales of commercial paper by deale issuers to investors (that is, the offer side). The 1-, 2-, and 3-month rates are 30-, 60-, and 90-day dates reported on the Board's Commercial Paper Web page (www.fed(?ralreserve.gov/releases/cp/). 6. An average of dealer bid 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. commercial banks. Prime is one of several base rates used by banks to price short loans. 9. The rate charged for discounts made and advances extended under the Federal Re credit discount window program, which became effective January 9, 2003. This rate adjustment credit, which was discontinued after January 8, 2003. For further info www.federalreserve.gov/boarddocs/press/bcreg/2002/200210312/defauit.htm. The rate for the Federal Reserve Bank of New York. Historical series for the rate on adjus well as the rate on primary credit are available at www.federalreserve.gov/releas s http://www.federalreserve.gov/Releases/H 15/update/ 7/2/2007 . n�. n.IJ-oe,ccteu Interest races, weo-umy uany upaate--June 29, 2U07 Page 3 of 10. Yields on actively traded non -inflation -indexed issues adjusted to constant m 30-year Treasury constant maturity series was discontinued on February 18, 2002, on February 9, 2006. From February 18, 2002, to February 9, 2006, the U.S. Treasu factor for adjusting the daily nominal 20-year constant maturity in order to esti nominal rate. The historical adjustment factor can be found at www.treas.gov/offices/domestic-finance/debt-management/interest-rate/ltcompositei Source: U.S. Treasury. 11. Yields on Treasury inflation protected securities (TIPS) adjusted to constant Source: U.S. Treasury. Additional information on both nominal and inflation -index found at www.treas.gov/offices/domestic-finance/debt-management/interest-rate/ind 12. Based on the unweighted average bid yields for all TIPS with remaining terms more than 10 years. 13. International Swaps and Derivatives Association (ISDA(R)) mid -market par swap for a Fixed Rate Payer in return for receiving three month LIBOR, and are based o at 11:00 a.m. Eastern time by Garban Intercapital plc and published on Reuters Pa ISDAFIX is a registered service mark of ISDA. Source: Reuters Limited. 14. Moody's Aaa rates through December 6, 2001, are averages of Aaa utility and A rates. As of December 7, 2001, these rates are averages of Aaa industrial bonds o 15. Bond Buyer Index, general obligation, 20 years to maturity, mixed quality; Th 16. Contract interest rates on commitments for fixed-rate first mortgages. Source --------------------------------------------------------------------------------- Note: Weekly and monthly figures on this release, as well as annual figures avail Board's historical H.15 web site (see below), are averages of business days unles --------------------------------------------------------------------------------- Current and historical H.15 data are available on the Federal Reserve Board's web (www.federalreserve.gov/). For information about individual copies or subscriptio Publications Services at the Federal Reserve Board (phone 202-452-3244, fax 202-7 electronic access to current and historical data, call STAT-USA at 1-800-782-8872 Description of the Treasury Nominal and Inflation -Indexed Constant Maturi Yields on Treasury nominal securities at "constant maturity" are interpolated by from the daily yield curve for non -inflation -indexed Treasury securities. This cu the yield on a security to its time to maturity, is based on the closing market b actively traded Treasury securities in the over-the-counter market. These market calculated from composites of quotations obtained by the Federal Reserve Bank of constant maturity yield values are read from the yield curve at fixed maturities, and 6 months and 1, 2, 3, 5, 7, 10, 20, and 30 years. This method provides a yiel maturity, for example, even if no outstanding security has exactly 10 years remai Similarly, yields on inflation -indexed securities at "constant maturity" are inte daily yield curve for Treasury inflation protected securities in the over-the-cou inflation -indexed constant maturity yields are read from this yield curve at fixe currently 5, 7, 10, and 20 years. --------------------------------------------------------------------------------- Weekly release dates I Historical data I Data Download Program (DDP) I About I Announcements Daily update Other formats: Screen reader I ASCII 7 http://www.federaireserve.gov/Releases/H15/update/ 7/2/2007 .,�.,. aa.ar-ocacc�cu uncrcaL reaies, weo-vasty Nally update --June 29, 2007 Statistical releases Page 4 of 4 Home I Gconomic re�amch and dam Acce,sibdny I Couiact US Last update: June 29, 2007 http://www.federalreserve.gov/Releases/H 15/update/ 7/2/2007 8 I 1u . �vnuax.ibrai 1 aYct I�MUO a11LL VUIJIdnUI11g5 rage I of J Federal Reserve Release Commercial Paper Release I About I Announcements I Outstandings I Volume statistics I Year-end I Data Download Program (DDP) Data as of June 29, 2007 Commercial Paper Rates and Outstanding Derived from data supplied by The Depository Trust Company Posted July 2, 2007 Discount rates Frm AA nonfinancial A2/P2 nonfinancial AA financial asset -backed 1-day 5.37 5.50 5.34 5.41 7-day 5.30 5.48 5.30 5.37 15-day 5.28 5.43 5.29 5.35 30-day 5.23 5.36 5.26 5.32 60-day 5.23 5.34 5.25 5.29 90-day 5.24 5.33 5.26 5.28 Yield curve Money ntarket basis ---^ AAnontnmuciA ----- A2/112 iwnEbhunticil _ — ,AA 1111,maI.A 1 7 15 30 Bays to Maturity Discount rate spread 60 Percent El 5,7 5.5 5.3 5.1 http://www.federaireserve.gov/Releases/CP/ 7/2/2007 9 rKn: wmmerctat raper Kates ana ciutstanamgs Page 2 of 3 Basis points 120 100 80 60 40 20 0 2001 2002 2003 MA 2005 2006 2007 Discount rate history 2001 2002 2003 2004 2005 2006 Outstandings Weekly (Wednesday), seasonally adjusted Percent 6 S 4 3 2 1 http://www.federalreserve.gov/Releases/CP/ 7/2/2007 10 rnn: wrrtmerctai raper Kates ano vutstanaings Billions of dollars Yage J of :3 1190 1090 990 890 790 690 590 490 Billions of dollars h p --- \aoitin,tocial Inght scale) dOI >talo Y � r ! l � P at U ,14°tr 2001 21102 2003 2004 2005 2006 2007 250 210 170 130 90 The daily commercial paper release will usually be available before 11:00am EST. However, the Federal Reserve Board makes no guarantee regarding the timing of the daily commercial paper release. When the Federal Reserve Board is closed on a business day, rates for the previous business day will be available through the Federal Reserve Board's Data Download Program (DDP). This policy is subject to change at any time without notice. Release I About I Announcements I Outstandings I Volume statistics I Year-end I Data Download Program (DDP) Home I Statistical releases Accessibility I Contact (is Last update: July 2, 2007 11 http://www.federalreserve.gov/Releases/CP/ 7/2/2007 ` { ) ROO 00 }/ )) @\(} \§ :� ( } { : , ° \ !2! a 2Rl § w4Jl,ee,z;a OR, �) ; 2 §� � ® :/� ) k ( (! - - //$ [ )((}� \3§}&: : § )I ®E)& a 2®°=@;e\!/&/ /} /} §05 §j / wwoz/ 4�D / < = 12 INVESTMENT ADVISORY BOARD Meeting Date TITLE: July 11, 2007 Pooled Money Investment Board Report for April 2007 BACKGROUND: Correspondence & Written Material Item B The Pooled Money Investment Board Report for April, 2007, summary pages have been attached for the Board's review. A complete copy is available for review upon request. RECOMMENDATION: Receivve& File -rvm n M. Falconer, Finance Director POOLED MONEY INVESTMENT ACCOUNT SUMMARY OF INVESTMENT DATA A COMPARISON OF APRIL 2007 WITH APRIL 2006 (DOLLARS IN THOUSANDS) APRIL 200711 APRIL 2006 CHANGE Average Daily Portfolio $ 58,660,031 $ 54,555,166 $ +4,104,865 Accrued Earnings $ 251,758 $ 193,032 $ +58,726 Effective Yield 5.222 4.305 +0.917 Average Life -Month End (In Days) 166 162 +4 1 Total Security Transactions Amount $ 30,906,064 $ 27,064,052 $ +3,841,012 Number 645 558 +87 Total Time Deposit Transactions Amount $ 5,494,190 $ 4,770,000 $ +724,190 Number 198 160 +38 Average Workday Investment Activity $ 1,733,298 $ 1,591,703 $ +141,595 Prescribed Demand Account Balances For Services $ 237,356 $ 267,952 $ -30,596 For Uncollected Funds $ 361,412 $ 332,658 $ +28,754 1 BILL LOCKYER TREASURER STATE OF CALIFORNIA INVESTMENT DIVISION SELECTED INVESTMENT DATA ANALYSIS OF THE POOLED MONEY INVESTMENT ACCOUNT PORTFOLIO (000 OMITTED) TYPE OF SECURITY Government Bills Bonds Notes Strips Total Government Federal Agency Coupons Certificates of Deposit Bank Notes Bankers' Acceptances Repurchases Federal Agency Discount Notes Time Deposits GNMAs Commercial Paper FHLMCIRemics Corporate Bonds AB 55 Loans GF Loans Reversed Repurchases Total (All Types) Pooled Money Other Time Deposits Totals PMIA Monthly Average Effective Yield Year to Date Yield Last Day of Month APRIL 30, 2007 DIFFERENCE IN PERCENT OF PERCENT OF PORTFOLIO FROM AMOUNT PORTFOLIO PRIOR MONTH $ 4,412,782 6.84 +0.42 0 0.00 0 0 0 0 0.00 0 $ 4,412,782 6.84 +0.42 $ 7,766,768 12.05 -0.10 15,999,555 24.80 +7.22 1,810,007 2.81 +1.11 0 0.00 0 0 0.00 0 4,763,427 7.38 -0.32 8,550,495 13.25 -1.03 214 0.00 0 13,064,934 20.25 +4.09 893,076 1.38 -0.15 466,015 0.72 0 7,378,751 11.44 -1.50 0 0.00 -9.32 -596,294 .0.92 +0.42 $ 64,509,730 100.00 L•1;Wiw]1111h NUMBER AMOUNT 645 $ 30,905,064 126 4,602,784 198 5,494,190 969 $ 41,002,038 5.222 5.093 r MARCH 2O07 NUMBER AMOUNT 599 $ 28,341,426 13 2,243 208 3,890,000 820 $ 32,233,669 5.214 5.078 Pooled Money Investment Account Portfolio Composition $64.5 Billion Corporate Bc 0.72% Commercial Paper 20.25% Time 1 04/30/07 Reverses Treasuries -0.92% 6.84% Loans 3 27.61 % 3encies 9.43% INVESTMENT ADVISORY BOARD MEETING Correspondence and Written Material: C Meeting Date: July 11, 2007 ITEM TITLE Distribution of Investment Policies for Fiscal Year 2007/2008 1_[y241000%LU3 On June 19, 2007 the City Council approved the Investment Policies for Fiscal Year 2007/2008 which are attached. RECOMMENDATION: and File. John M. Falconer, Finance Director City of La Quinta Investment Policy Fiscal Year 2007-2008 CITY OF LA QUINTA Investment Policy Table of Contents Section Topic Page Executive Summary 2 I 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 Vill Conflict of Interest 7 IX Authorized Financial Dealers and Institutions 7 ► Broker/Dealers ► Financial Institutions X Authorized Investments and Limitations 8 XI Investment Pools 13 XII Payment and Custody 13 XIII Interest Earning Distribution Policy 13 XIV Internal Controls and Independent Auditors 14 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 XIX Contracting A Professional Portfolio Management Firm 17 XX Investment Advisory Board - City of La Quinta 17 XXI Investment Policy Adoption 17 Appendices: A. Summary of Authorized Investments and Limitations 19 B. Municipal Code Ordinance 2.70 - Investment Advisory Board 20 C. Municipal Code Ordinance 3.08 - Investment of Moneys and Funds 21 D. Segregation of Major Investment Responsibilities 23 E. Listing of Approved Financial Institutions 24 F. Broker/Dealer Questionnaire and Certification 25 G. Investment Pool Questionnaire 30 H. Request for Proposal for Portfolio Manager 34 I. Permissible Investment Chart 40 J. Glossary 41 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. 6 The City Treasurer, with the approval of the City Council, may use a professional portfolio management firm to assist the City Treasurer in managing the investment program. Investment responsibilities carry added duties of insuring that investments are made without improper influence or the appearance to a reasonable person of questionable or improper influence. The City of La Quinta Investment Policy maintains a listing of financial institutions which are approved for investment purposes. All Broker/Dealers and financial institutions selected by the Treasurer to provide investment services will be approved by the City Manager subject to City Council approval. The Treasurer will be permitted to invest only in City approved investments up to the maximum allowable percentages or dollar limitations and, where applicable, through the bid process requirements. Authorized investment vehicles and related maximum portfolio positions are listed in Appendix A - Summary of Authorized Investments and Limitations. At least two bids will be required of investments in the authorized investment vehicles. Collateralization will be required for Certificates of Deposits in excess of $100,000. Collateral will always be held by an independent third party from the institution that sells the Certificates of Deposit to the City. Evidence of compliance with State Collateralization policies must be supplied to the City and retained by the City Treasurer. The City of La Quinta Investment Policy shall require that each individual investment have a maximum maturity of three 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 3 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. i? P.O. Box 1504 LA QUINTA, CALIFORNIA 92247-1504 78-495 CALLF. TAMPICO L.A QUINiA, CALIFORNIA 92253 City of La Quinta Statement of Investment Policy July 1, 2007 through June 21, 2008 Adopted by the City Council on June 19, 2007 GENERAL PURPOSE (760) 7 7 7 - 7 0 0 0 FAX (760) 777-7101 The general purpose of this document is to provide the rules and standards users must follow in administering the City of La Quinta cash investments. II INVESTMENT POLICY It is the policy of the City of La Quinta to invest public funds in a manner which will provide a diversified portfolio with safety of principal as the primary objective while meeting daily cash flow demands with the highest investment return. In addition, the Investment Policy will conform to all State and local statutes governing the investment of public funds. III SCOPE This Investment Policy applies to all cash and investments, 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 ► Trust and Agency ► 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: 1. Safety Safety of principal is the foremost objective of the investment program. Investments of the City of La Quinta shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio in accordance with the permitted investments. The objective will be to mitigate credit risk and interest rate risk. Credit Risk - is the risk of loss due to the failure of the security issuer or backer. Credit risk may be mitigated by: ► Limiting investments to the safest types of securities; ► Pre -qualifying the financial institutions, and broker/dealers, which the City of La Quinta will do business 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 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 cores of investments are limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. yH 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 2007/08, the amount of such funds was $8 million. Funds up to that amount may be invested in U.S. Treasury bills, notes and bonds maturing between 3 and 5 years. For all other funds, investments are limited to three years maximum maturity, with no more than 25% of surplus funds invested in maturities exceeding two years and less than three years. 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 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 A 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. The City Treasurer shall evaluate the documentation submitted by the broker/dealer and independently verify existing reports on file for any firm and individual conducting investment related business. 7 The City Treasurer will also contact the following agencies during the verification process: ► National Association of Security Dealer's Public Disclosure Report File 1-800-289-9999 ► State of California Department of Corporations 1-916-445-3062 All Broker/Dealers selected by the City Treasurer to provide investment services will be approved by the City Manager subject to City Council approval. The City Attorney will perform a legal review of the trading resolution/investment contract submitted by each Broker/Dealer. Each securities dealer shall provide monthly and quarterly reports filed pursuant to U.S. Treasury Department regulations. Each mutual fund shall provide a prospectus and statement of additional information. 2. Financial Institutions will be required to meet the following criteria in order to receive City funds for 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 collateralization in public monies. X AUTHORIZED INVESTMENTS AND LIMITATIONS The City Treasurer will be permitted to invest in the investments summarized in the Appendix A. K. 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 0 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 three years, except the projected annual dollar amount, as detailed in Section V, may be invested in U.S. Treasury bills, notes and bonds, with maturities between 2 and 5 years, with no more than 25% of surplus funds invested in maturities exceeding two years and less than three 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. In addition, no more than 10% of surplus funds may be invested per GSE issuer and no more than 30% of the portfolio surplus may be invested in all GSE's with a maximum $10 million face amount per purchase. For FY 07/08, the maximum face amount has been determined $20 million per issuer. 6'] 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), 25 % 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. 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) up to 15% of the portfolio may be invested in commercial paper of the highest rating (2) maximum maturity per issue of 90 days and (3) a maximum of $5 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 issued 10 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. No, Total investment shall not exceed10% of the portfolio, and No. The maximum aggregate investment shall not exceed $5 million face amount for each issuer. 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. 11 Certificates of Deposit - As authorized in Government Code Section 53649, Certificates of Deposit are fixed term investments which are required to be 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. Collateral ization will be required for Certificates of Deposits in excess of the FDIC insured amount. The type of collateral is limited to City authorized investments. Collateral will always be held by an independent third party from the institution that sells the Certificates of Deposit to the City. Evidence of compliance with State Collateral ization policies must be supplied to the City and retained by the City Treasurer as follows: 1. Certificates of Deposits Insured by the FDIC. The City Treasurer may waive collateralization 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. Certificates of Deposits — Private Placement Section 53601.8 allows a local agency, to invest a portion of its surplus funds in certificates of deposit at a commercial bank, savings bank, savings and loan association, or credit union that uses a private sector entity that assists in the placement of certificates of deposit, provided that the purchases of certificates of deposit pursuant to this section, Section 53635.8, and subdivision(h) of Section 53601 do not, in total, exceed 30 percent of the agency's funds that may be invested for this purpose. The City of La Quinta Investment Policy does not allow investments in Certificate of Deposits — Private placements. 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. 12 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. 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. 13 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; No. The accuracy and completeness of accounting records; and No. Timely preparation of reliable financial information. While no internal control system, however elaborate, can guarantee absolute assurance that the City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: 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 14 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 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 31s` and June 30`h 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. IN 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. No. 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. XVII 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 Mel 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. XIX CONTRACTING A PROFESSIONAL PORTFOLIO MANAGEMENT FIRM With the Approval of the City Council, the City may engage a professional portfolio management firm(s) to assist the City Treasurer administer the delegated authority to manage and invest the City's Funds. The professional portfolio management firm will be approved by City Council based upon a request for proposal process as outlined in Appendix H. Before engagement by the City, except as may be specifically waived or revised, the professional portfolio management firm shall commit to adhere to the provisions of the City of La Quinta Investment Policy. Such managers may be granted the discretion to purchase and sell investment securities in accordance with this Investment Policy as outlined in Appendix I. Such managers shall have: (1) an established professional reputation for asset or investment management; (2) knowledge and working familiarity with State and Federal laws governing and restricting the investment of public funds; (3) substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are similar to those of the City; and (4) professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City. Such managers shall be registered under the Investment Advisers Act of 1940. XX 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 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. XXI 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, 17 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. M. Appendix A cEC g C o N a�u E C C C C C C CCCCC ='m' f� moon a > y @ E Q E ao x'a E N � o a E 3 5 E i E e 'f 2 a '{ '• E n° =E o Ego e X cif n e e E�rry jai 3 Q @w 9m m E9 y wE WU e c E12 _ 5z a 3 �` d a LL2aovLL8 5 �� Aa�azt a s $ N woa�om'o - � 3= E " m moEi$LLi E E°° - �o> m m U E E f" F V H a s ov ry s Eo SN z X E a ~N OENo Ec w ` 9 n`cmm6 c� z 3E `@ �vs3$o w E @a`e `s coe r� o5@mWgm„= A �a g 9rc12EnF2ao mom sm 5 av Eo - c - @ U uo U m @@ f r e g m o 3 5 coos E ? 05 N aE Ecs 02 C mo �E 50 �n a - i• E� - g wa `o a' a3 °3 E� o mts s8 @9 L3c°' 5$ Ew Er Es °c Qm3 n __ g E" S� E3Y fa asL so e= ° a �- E o a> a oe Em�� g� 4i n"sa' _ vn ES a@=E o�� ^o Z9 net "aa _ nn "c- Eo 20 €m So 0 m= o m o LL 5 o 19 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. 20 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 21 made pursuant to the authority delegated in this chapter. (Ord. 2 § 1 (part), 1982) 3.08.060 Deposits of securities. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to deposit for safekeeping, the securities in which city moneys have been invested pursuant to this chapter, in any institution or depository authorized by the terms of any state law, including but not limited to Section 53608 of the Government Code as it now reads or may hereafter be amended. In accordance with said section, the city treasurer shall take from the institution or depository a receipt for the securities so deposited and shall not be responsible for the securities delivered to and receipted for by the institution or depository until they are withdrawn therefrom by the city treasurer. (Ord. 2 § 1 (part), 1982 3.08.070 Trust fund administration. Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Section 36523 and 26524 of the Government code and any other applicable provisions of law. (Ord. 2 § 1 (part), 1982) F 1 22 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 0*1 Appendix E LISTING OF APPROVED FINANCIAL INSTITUTIONS 1. Banking Services Wells Fargo Bank, Government Services, Los Angeles, CA 2. Custodian Services Bank of New York, Los Angeles, CA 3. Deferred Compensation International City/County Management Association Retirement Corporation 4. Broker/Dealer Services Merrill Lynch, San Franciscio, CA Morgan Stanley, San Rafael, CA CitiGroup, San Francisco 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 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 FZI Appendix F 1. 2. 3. 4. 5. R 7 BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION Name of Firm Address: Telephone: Broker's Representative to the City (attach resume): Name: Title: Telephone: () Manager/Partner-in-charge (attach resume): Name: Title: Telephone: List all personnel who will be trading with or quoting securities to City employees (attach resume) Name: Title: Telephone: O O Which of the above personnel have read the City's Investment Policy? 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): % Repos % Reverse Repos % CMO's % Derivatives • Stocks/Equities • Other (specify): 25 9. References -- Please identify your most directly comparable public sector clients in our geographical area. Entity Contact Telephone ( ) Client Since Entity Contact Telephone Client Since 10. Have any of your clients ever sustained a loss on a securities transaction arising from a misunderstanding or misrepresentation of the risk characteristics of the instrument? If so, explain. 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 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? % S 15. Describe the method your firm would use to establish capital trading limits for the City of La Quinta. 16. Is your firm a member in the S.I.P.C. insurance program. Yes No If yes, explain primary and excess coverage and carriers. 17. What portfolio information, if any, do you require from your clients? 27 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. Please list your NASD Registration Number 22. 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. m Under penalties of perjury, the responses to this questionnaire are true and accurate to the best of my knowledge. Broker Representative Date Title Sales Manager and/or Managing Partner* Date Title 29 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? 30 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)? 31 OPERATIONS 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? STATEMENTS It is important for you and the agency's trustee (when applicable), to receive statements monthly so the pool's records of your activity and holding are reconciled by you and your trustee. 32 1. Are statements for each account sent to participants? a. What are the fees? b. How often are they passed? c. How are they paid? d. Are there additional fees for wiring funds (what is the fee)? 2. Are expenses deducted before quoting the yield? QUESTIONS TO CONSIDER FOR BOND PROCEEDS It is important to know (1) whether the pool accepts bond proceeds and (2) whether the pool qualifies with the U.S. Department of the Treasury as an acceptable commingled fund for arbitrage purposes. 1. Does the pool accept bond proceeds subject to arbitrage rebate? 2. Does the pool provide accounting and investment records suitable for proceeds of bond issuance subject to arbitrage rebate? 3. Will the yield calculation reported by the pool be acceptable to the IRS or will it have to be recalculated? 4. Will the pool accept transaction instructions from a trustee? 5. Are you allowed to have separate accounts for each bond issue so that you do not commingle the interest earnings of funds subject to rebate with funds not subject to regulations? 33 Appendix H 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 a discretionary investment management services for City of La Quinta, CA. The portfolio to be managed of the invested assets is will be approximately 10% of the City's investment portfolio net of bond proceeds and will be invested between 0 — 5 years. 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: Title: City of: Address: City, State Zip Code: Phone Number: John M. Falconer Finance Director/Treasurer La Quinta, CA 78-495 Calle Tampico La Quinta, CA 92253 (760)777-7150 I. CRITERIA FOR EVALUATION AND SELECTION ■ Experience of the firm in providing services to public sector entities of similar size and with similar investment objectives ■ Professional experience and qualifications of the individuals assigned to the account ■ Portfolio management resources, investment philosophy and approach ■ Responsiveness to the RFP, communicating an understanding of the overall program and services required ■ Reporting capabilities ■ Fees II. SELECTION TIMETABLE A. [Month Day, Year] Proposals due by [Time[ PST. B. [Month Day, Year] Proposals evaluated: to be determined C. [Month Day, Year] [City of La Quinta, CA] [Board/Council] approves selection and awards contract. 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 in the last ten years. 5. 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. 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 and address any incentive compensation programs. 35 C. Assets Under Management 1. Summarize your institutional investment management asset totals by category Ifor your latest reporting period in the following table: Number Operating Funds Number of Other Restrictive Iof Clients Clients Funds IGovernmental $ $ Governmental Pension $ 4W, k �:. Governmental $t INon Pension Corporate $ �. . High Net Worth Client $-.-•._: IEndowmental/Foun- $ .. l dationlie v I2. 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 I assets under all governmental accounts 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 I Corporate securities rated A Corporate securities rated BBB or lower Other (specify-_____________________) I36 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. 5. Provide data on account/asset growth over the past five years. Indicate the number of government accounts gained and the number of government accounts lost. 6. List your five governmental 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? 4. Describe the process you would recommend for establishing the investment objectives and constraints for this account. 5. 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 governmental accounts. 6. Describe your firm's trading methodology. 7. , Describe your firm's decision -making process in terms of structure, committees, membership, meeting frequency, responsibilities, integration of research ideas, and portfolio management. 37 8. Describe your research capabilities as they would pertain to governmental accounts. What types of analysis do you use? 9. Describe the firm's approach to managing relationships with the broker - dealer community. E. Portfolio Management 1. Are portfolios managed by teams or by 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. 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? G. Performance Reporting 1. Please report on all accounts under $100 million. 2. Please provide performance history for governmental accounts for the last five years. 3. Please provide risk measurements for governmental accounts for the last five years. 4. Indicate whether your returns are calculated and compiled in accordance with the Association for Investment Management and Research (AIMR/CFA Institute) standards. 5. Do your reports conform to the State of California reporting standards? Are you willing to customize your reports to meet our specifications? W 6. How will you notify us of investment transactions? 7. Are confirmation of investment transactions sent directly by the broker/dealer to the client? 8. Do your reports include rating information on investments which is required by GASB 40? 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. 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) 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 [Time] PST on [Month, Day, Year]. 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. Enclosures: Investment Policy Treasurers Report 39 Appendix I m C 9 N, a y v nm �p ZZZZZZz>jj! }Zjjy} 0 0 Q Y O a m n._ D O o- O O O O O O O O O O O N N N N N ZZZZZZZZZZZY>YYYYYYT QU � c c m v m as E `o `o U ppp¢ C C d C C C C C C r C C C C n C C a� J Z Z� Z Z Z Z Z 2- Z Z Z Z .7_ Z Z U Q 0 0 0 0 0 0 nn v v 2 « « o D o o 0 o 0 0 c c c c<< c c c u= L E a J o o o 0 o o 0 0 0� l o 0 0 0 0 0 0 0 0 0... 0 0 Z Z Z Z Z> m N N Z Z Z Z O N N Z Z >> O Q c m m e Sm] Smi N v v « `o `o e e N N E._ to E2 L T T m@ N m m m 2 2 L t2 to E. N m m m N C y my C m m m N N C T T" T O T T T T T X q 2Mb N N Z O Z T Z O Z N pl 01 m N Z N N N N N N N E m m H o 3 c c y o c� m E rn�� c '^ N o d y N n o ja m m 0 o e <iio �ii 'c UdZ�NY' 10 U c,q,q++ �Wz � c 5 o c`o c Eac �a i3 a�''w wrn'vai y�vm aoiLL ~` U D c E rns Mm viEE m uj U`o m m U F d c m U C j m m o N ¢ U c ry U U c m `w N 1O m m�acc�y�6`'.b �a m�� E $Eul m o`o 0000m0000 Noo mo 0 •- m m <O �O ro t0 f0 10 M tD f0 (O (O � �O (O f0 t0 UU M m MEG O L° N D 22, Appendix J 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 for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related LEI 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 3. 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. 4. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., S&L's, small business firms, students, 5 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 are issued with maturities of less than one year and interest is paid at maturity. 42 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. 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 (FHLBI: Government sponsored wholesale banks (currently 12 regional banks) which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank. FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money. FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system. GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae): Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed 43 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 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.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years. TREASURY NOTES: Medium -term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. 45 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. BOARD MEMBER ITEMS INVESTMENT ADVISORY BOARD Meeting December 10, 2003 CALL TO ORDER Regular meeting of the La Quinta Investment Advisory Board was called to order at the hour of 5:30 P.M. by Chairman Lewis, followed by the Pledge of Allegiance. PRESENT: Chairman Lewis and Board Members Moulin, Olander and Daniel ABSENT: Board Member Mahfoud OTHERS PRESENT: John Falconer, Finance Director, Vianka Orrantia, Secretary and Mike Harrison, Conrad & Associates II PUBLIC COMMENTS III CONFIRMATION OF AGENDA Mr. Falconer advised the Board that per conversation with Councilman Osborne, all other Commissions currently have SMOMM cards and suggested that the Investment Advisory Board obtain them. Chairman Lewis suggested this item be discussed under Board Member items. Board approved. Chairman Lewis requested that an additional item be discussed under Board Member items, presentations by Financial Management Firms. Board approved. IV CONSENT CALENDAR A. Approval of Minutes of Meeting on December 10, 2003 for the Investment Advisory Board. Board Member Denial advised the Board that on page 3, paragraph 4, 4`" sentence should read: The current HTE Software the City owns should interface with Union Bank easterners systems or with Wells Fargo Bank easterners; systems, and this is something that Staff could check into. Mr. Falconer advised the Board that Staff contacted other cities currently utilizing HTE and that the HTE Software does interface with Wells Fargo Banks system. Investment Advisory Board Minutes December 10, 2003 approval process, so it is up to the Treasurer to educate the Acting City Manager of what his responsibilities are with relationship to the checks and balances approval process. Board Member Moulin asked if there were any disagreements with Management for cash and investments. Mr. Harrison stated there were none. Noted and Filed B. Month End Cash Report — November 2003 Noted and Filed C. Pooled Money Investment Board Report — September 2003 VII BOARD MEMBER ITEMS General discussion ensued amongst the Board regarding UNOMM cards and it was the consensus of the Board not to purchase them. Board Member Moulin commended the Audit firm, Conrad and Associates; and also wanted to thank Staff on a job well done. Chairman Lewis suggested to the Board that investment information presentations possibly be scheduled in the month of February. Chairman Lewis stated that he had someone in mind as well as Board Member Daniel. Chairman Lewis suggested that the presentations be 10 to 15 minutes with a 10 to 15 minute question and answer period and that this will be just for informational purposes. Board Member Olander suggested to the Board that the presenters would submit an executive summary prior to their presentations. Chairman Lewis suggested that the Board meet earlier than the normal scheduled time, of 5:30 and suggested 4:30. Board Member Olander suggested that an invitation to the City Council be made. Mr. Falconer advised the Board that the City has a weekly item of interest memorandum that is sent to the City Council Members, this could be added. Chairman Lewis suggested to the Board that the business Items be conducted prior to the presentations. [to]