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2011 03 09 IABP.O. Box 1504 L,� QUINIA, CALIFORNIA 92247-1504 78-495 C\LLF TAMPICO (7 6 0) 7 7 7 - 7 0 0 0 Lz� QUINIA, CALIFORNIA 92253 FAX (760) 777-7101 AGENDA INVESTMENT ADVISORY BOARD Caucus Room 78-495 Calle Tampico- La Quinta, CA 92253 March 9, 2011 - 4:00 P.M. CALL TO ORDER a. Pledge of Allegiance b. Roll Call 11 PUBLIC COMMENT - (This is the time set aside for public comment on any matter not scheduled on the agenda.) III CONFIRMATION OF AGENDA IV CONSENT CALENDAR A. Approval of Vnutes of Meeting on February 9, 2011 for the Investment ti Advisory Board. V BUSINESS SESSION A. Transmittal of Treasury Report for January 2011 B. Proposed Amendment to the 2010-2011 Investment C. Continued Discussion of the Investment Advisory Board 2011-12 Work Plan and 2011-12 Investment Policy Vi CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report and other selected Financial Data - February 2011 B. Pooled Money Investment Board Reports - December 2010 Vil BOARD MEMBER ITEMS Vill ADJOURNMENT PUBLIC NOTICES The La Quinta Caucus Room is handicapped accessible. If special equipment is needed for the hearing impaired, please call the Finance Department at 777-7150, twenty-four (24) hours m advance of the meeting and accommodations will be made. Any writings or documents provided to a majority of the Investment Advisory Board regarding any item on this agenda will be made available for public inspection at the City Clerk counter at City Hall located at 78-495 Carle Tampico, La Quinta, CA 92253, during normal business hours. �9§ INVESTMENT ADVISORY BOARD Meeting February 9, 2011 CALL TO ORDER Regular meeting of the La Quinta Investment Advisory Board was called to order at the hour of 4:03 P.M. by Vice -Chair Spirtos followed by the Pledge of Allegiance. PRESENT: Board Members Mortenson, Blum and Spirtos ABSENT: Board Member Park OTHERS PRESENT: John Falconer, Finance Director and Vianka Orrantia, Senior Secretary 11 PUBLIC COMMENT - None III CONFIRMATION OF AGENDA - Confirmed IV CONSENT CALENDAR 1 Approval of Minutes of Meeting on January 12, 2011 for the Investment Advisory Board. Board Member Spirtos requested that the following correction be made to page 3, under appointment of Investment Advisory Board Vice -Chairperson Board Member Spirtos neminated herself as Vice -Chairperson MOTION - It was moved by Board Members Blum/Mortenson to approve the Minutes of January 12, 2011 as amended. Motion carried unanimously. V BUSINESS SESSION A. Transmittal of Treasury Report for December 2010 Mr. Falconer presented and reviewed the staff report for the month of December, advising the Board that the overall average maturity increased from 181 days to 265 days with the yield continuing to remain the same. Mr. Falconer further advised that there was an increase in the U.S. Treasury investments as a result of the drawn down in LAIF. In response to Board Member Spirtos, Mr. Falconer replied that the drawn down in LAIF was a result of some concerns with the state's budget and the extension of yield to a longer term. General discussion ensued amongst the Board and staff regarding the increase in yield in the two-year Treasury note. Mr. Falconer advised that in late January the City was in receipt of the first installment of property tax remittance, which a small portion was invested in LAIF and the remainder invested in various commercial paper and Federal Home Loan bank discount notes. In response to Board Member Spirtos, Mr. Falconer advised that the table on page 2, column "Other" the $1.00 reflected was a rounded number. Mr. Falconer further advised that under the current Investment Policy there are two classifications of Medium -Term Notes: TLGP and Non-TLGP Corporate Notes. Reflected on page 4 are the current reclassification changes which went from 10% to 20%. MOTION — It was moved Board Members Mortenson/Blurn to review, receive, and file the Treasurers Report for August, 2010. Motion carried unanimously. B. Consideration of Fiscal Year 2011-2012 Work Plan Items and Review the 2011-2012 Investment Policy Mr. Falconer summarized for the Board the process of the review of the 2011 - 2012 Work Plan Items and the 2011-2012 Investment Policy. Mr. Falconer suggested to the Board that one of the items for consideration would be an alternative to LAIF. 2 General discussion ensued amongst the Board and staff regarding the concerns of LAIF and possible alternatives. In response to Board Member Mortenson, Mr. Falconer clarified that CAMP is a joint power authority set up similar to LAI F with same day liquidity, managed by PF&M and similar to that of a commercial money market funds. In response to Board Member Spirtos, Mr. Falconer advised that due to the policy's buy and hold policy, the City does have exceptions to sell an investment prior to maturity (i.e. liquidity or risk of loss of principal). In response to Board Member Blum, Mr. Falconer advised that the City uses brokers such as those used by LAIF, with the only difference is the dollar invested by LAIF vs. that of the City are larger. Continued general discussion ensued amongst the Board and staff regarding LAIF. MOTION — It was moved by Board Members Spirtos/Mortenson to continue the review of the 2011-2012 Work Plan and the 2011-2012 Investment Policy. Motion carried unanimously. C. California Municipal Treasurer's Conference — San Diego, CA April 19 — 22, 2011 Mr. Falconer presented the staff report advising that the Annual California Municipal Treasurers Association Conference will be held April 19 — 22, 2011 in San Diego, California. Mr. Falconer further advised that the City does provide for one staff member and two Board Members to attend upon Council approval. Board Members Spirtos and Mortenson volunteered to attend. MOTION — It was moved by Board Members Blum/Mortenson to have Investment Advisory Board Members Spirtos and Mortenson attend the CIVITA Conference in San Diego, CA. Motion carried unanimously. VI CORRESPONDENCE AND WRITTEN MATERIAL A. Month End Cash Report — January 2011 Mr. Falconer presented and reviewed the January 2011 Month -End Cash Report advising that page 2 reflects the overall investments for the month totaling $10 3 million, $5 million in commercial paper at 25 basis points for 45 days and $5 million in Federal Home Loans Bank Discount Notes at 12 basis points for 30 days. Noted and Filed B. Pooled Money Investment Board Reports — November 2010 General comment was made by Mr. Falconer advising that the average life for LAIF in comparison to a year ago has declined from 222 days to 184 days, with the rate also down from 61 basis points to 45 basis points. Noted and Filed Vil BOARD MEMBER ITEMS - None Vill ADJOURNMENT MOTION - It was moved by Board Members Mortenson/Blum to adjourn the meeting at 4:46 p.m. Motion carried unanimously. S�plmitted Vianka Orrantia Senior Secretary in INVESTMENT ADVISORY BOARD Business Session: A Meeting Date: March 9, 2011 ITFM TITI F- Transmittal of Treasury Report for January 31, 2011 BACKGROUND: Attached please find the Treasury Report for January 31, 2011 RECOMMENDATION: Review, Receive and File the Treasury Report for January 31, 2011 4 John M. Ti� 4 a & a"N& MEMORANDUM TO La Quinta City Council FROM John M Falconer, Finance DirectorrFreasurer SUBJECT: Treasurer's Report for January 31, 2011 DATE February 28, 2011 Attached is the Treasurer's Report for the month ending January 31, 2011. 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 �einning P.rch ased NotesS.J�d/Mat.red —Other — —Ending Change LAW Certificates of Deposit ' 31.373,655 $ 13,347,325 $ (27,430,000) 0 $ 17,290,980 (14.082,675) US Treasuries a [Comorate 969,000 94,879,316 (2) 969,000 0 US Gov't Sponsored Enterprises - 25,000,000 (2) 11,253 94,890,569 11.253 Commercial Paper - 9.000.000 (2) (2.008) 24.997.992 24,997,992 Notes 15,107,239 (2) (1,806) 8,998,194 8,998,194 Mutual Funds 3,593,955 (12.178) 15,095.061 (12,178) Subtotal $ 145,923,165 1 47,347,325 If $ 27,430,000 0 ,739 �4 3,593.955 ,835,751 $ fS5 0 �$19,912,�58� Cash Z, 92b,ti 11 1 $ 233,293 (1) & (3)1 TS, 159 931)4 233,293 ITotal I Z, 14b,1349,176 1 $ 47,580,618 $ (2:�.�_4�30,00fl 166,995,6,�5 $ 20.145,879 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. Y&" V — — -Z—/ Z— Z— 0 J-h M Fa Fmance D, 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 prermurn/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 transfers from other investments before warrants are presented for payment by the payee at the bank. Treasurer's Commentary For the Month of January 2011 Cash Balances — The portfolio size increased by $20.15 million to end the month at $166.84 million. The major reason for the increase was the receipt of $21.6 million (versus $25.6 million in Jan 2010) in County property taxes. Investment Activity — The investment activity resulted in an average maturity decrease of 59 days from the prior month to end the month of January at 206 days. The Treasurer follows a buy and hold investment policy with two (2) Commercial Paper purchases totaling $9 million and two (2) Federal Home Loan Bank Discount Notes totaling $25 million purchased. The sweep account darned $32 in interest income for the month of January and the bank fees for the month were $ 2,057 which resulted in a net decrease of $2,025 in real savings. Portfolio Performance — The overall portfolio performance had a nine basis point decrease from the prior month and ended at .43% for the month, with the pooled cash investments at .51 %. The portfolio yield should continue to stay at these levels for the near future. At this time last year, the portfolio was yielding .43% which reflects the current interest rate environment. I Looking Ahead The Treasurer is still concentrating on safety first and foremost. In the short term, the Treasurer will be maintaining a lesser percentage in LAIF due to the Governor's FY 2011/12 budget proposal to eliminate Redevelopment Agencies state-wide. The Treasurer has reduced the LAIF RDA Account to zero until the Governor's budget proposal is finaled. With the decrease in LAIF, the Treasurer will be investing in commercial paper and Federal Home Loan or Federal Farm Credit Sponsored Enterprises (GSE). 3 CY 0 0 E E .x E E c 0 E E > 2 �E E �5 E E E c z a z c z c z 0 0 1 0 c -6 0 E , - - E �5 d��-2 002.00 I E E E 0 E > t -, a 0 C5 0 0 ci D 0 w E v .7 - . & - 5 .0 q 9 0 C� 0'-' 80, 8 8 C; 15 .6 'n 6 'n 19 19 7 7 7 7 0 0 0 .00 00 0 ..0 000 0 00. 0 Lo 0 'r 6 6 Lo .5 'i < .e 0, .8.0 ..0 �R C�O0000 00�06 .. .E 0�0 ��Oi.o .088- 6 6 < ii CT Lo E —m- �3 w 0 0 c < E F 0 (D < M '65 M 0 0 a.... 2-6 [2 - C co E E :E 16 E E E E z E E E 2 E E 0 0 E E M 0 0 F Z T X E E E -co c Ulm E o > 0, 0 U 0 0 LD 0 . . 2 (9 L) 2 E E E 0 0 0 E E E www F, I 75 5 �z E 0 6 C5 6 0- 0- 0- ZOOOOO�Q �.q c c:l C:� 0 :� M 0- 0 -CO� MO CL E 0 mo —m Q 0 0 0 a 0 0 8 0 0 0 a- a. a- E E Lu W E E w w w > c U) U) o o s 19 B Z C-9 (D U C) U) U) U) of m IL E < 0 C 0 E 0 > m z 1: T E 0 N �:4 ��4 "Fa 0 CD C q 0 0 C� _0 _0 -0- _0 0 0 0 0 0 0 0 m a. m a- 0� (L 0 65 66 6) m 0 U) E tL LL LL LL LL LL L; C>m<<<<<<< � z MON C5 10 M M w > > > 0 a.- E 2 E E L0.6- 0 0 0 > z z 0 82 0 0 0 �2 P5 E E� E 4 > > '00 A Z ZAS Z. > > l2z2zzzz� 2t 3 N o p z 2 2 2 bm Z E > E> 010- 12 t wo cd UL E IL t E 0 E 3Z2 2 E 2 Ll E E E E G E z Z= 4 4 4 42 < z E E ��EEEE 21 E E -m a 8 'E -E z z z z z &�� E !c2 pc 2' f cc — — — — 15 5 z < 1 c M 91 3 3 3 3 2 3 I z z z z z Z ------- 1 8 �', 9 ��;8 M�� OQ 0000 >>,- ean>�>>F> �00 6 0 0 Im CII, of La Wont Companative Rates of Interest JJuJJ, 31, 2011 CRY of U Otanot Thmia AUgUSIZOUt 4 94% 501% 4.97% 48 4.97% 495% Sapt 2006 498% 501% 499% 53 5,00% 502% 002006 500% 502% 501% 67 4g6% 5 10% No, 2006 504% 503% 503% 62 494% 5 13% Due 2006 508% 504% 506% 80 490% 5 13% Jan 2007 5 18% 5 12% 5,16% 64 498% 516% Feb 2007 5 19% 513% 5.17% 45 4.95% 518% Mar2007 521% 503% 515% 67 488% 521% ApF2007 5,20% 514% 515% 42 4�84% 522% May 2007 520% 505% 516% 32 461% 525% June 2007 5,19% 488% 5,10% 85 481% 525% FY 07208 July 2007 521% 490% 5 12% 129 480% 526% August 2007 5 17% 485% 508% 109 459% 525% Sept 2007 5 16% 486% 506% 129 4.00% 523% Olg2007 5 11% 485% 502% 116 395% 5 14% Noy 2007 503% 483% 496% 99 334% 496% DA�2007 495% 343% 445% 123 339% 480% Jan 2008 458% 333% 422% 96 2 31% 462% Feb 2008 4 12% 324% 385% 86 207% 416% Ml 407% 283% 367% 74 150% 378% Apr2005 345% 327% 341% 82 1.70% 340% May 2008 3 14% 327% 3 17% 63 192% 307% June 2008 309% iw% 2,86% 80 214% 2,89% FY 08109 July 2008 299% 193% 2.77% 62 1 70% 188% 2,29% 275% 2 18% 279% August 200E 3 16% 192% 2,88% 51 1 69% 1.89% 214% 238% 208% 278% Sept2GOS 281% 1J92% 2.6,4% 37 1 42% 1,79% 1,96% 200% 2,13% 277% OyA2008 2,66% 261% 261% 29 OW% 1.40% 172% 150% 207% 2 71% No, 2008 2.38% 236% 236% 64 0 15% 0.49% 104% 1.25% 145% 2,57% Oec 2008 1�60% 018% 1,42% 116 005% 025% 0,59% 088% 0,97% 235% Jan 2009 136% 0 18% 1,23% 82 0 15% 035% 0,43% 088% 031% 205% Feb 2009 1 23% 0 18% 1 11% 75 030% 050% 061% 088% 048% 1 87% W, 2009 126% 0.18% 1 13% 69 020% 042% 070% 0,88% 037% 1 82% A,2009 0 9J% 0 18% 085% 54 031% 033% 059% 0,88% 028% 161% M., 2009 092% 0 113% 084% so 0 18% 030% 053% 088% 023% 153% Jwo 2GO9 085% 029% 080% ill 020% 035% 055% 1 13% 026% 138% FY 09/1 a July 2009 069% 030% 065% ill 0 19% 0,28% 047% 100% 028% 104% AuqiasQOJO� 064% 030% 061% 92 016% 026% 046% 100% 024% 093% Sept2009 056% 031% 053% 112 0 12% 019% G,41% 100% a 19% 075% Ce, 2009 052% 0,31% 050% go 008% 0,19% 0,38% 1,00% 0,19% 065% Noy 2009 056% 031% 0 53% 152 004% 014% 032% 075% 0 15% 061% Dee 2009 056% 0�15% 051% 239 0 11% 020% 016% 1 00% 0 16% 0 57% Jan 2010 046% 0 15% 043% 179 006% 0 14% 034% 088% 0 13% 056% Feb 2010 051% 016% 048% 162 0 13% 0 19% 032% 068% 0 15% 058% fall 0 50% 016% 047% 172 0 15% 0 2s% 0 38% 100% 020% D 55% Apr2010 0 52% 0 to% 048% 162 0 15% 024% 049% 100% 023% 059% May 2010 0 52% 0 16% 048% 116 0 17% 022% 0 37% 075% 0 28% 056% June 2010 0 51% 0 14% 043% 134 016% 022% 0 32% 063% 0 32% 0 53% FY 10/11 July 2010 0 50% 0 15% 047% 119 a 16% 020% 030% 063% 0 28% 0 53% AugusJ2010 0 49% 0 15% 046% 108 () 15% 019% 026% 038% 0 25% 0 51% Sept 20 10 0 55% 0 15% 051% 107 0 16% 0 19% 027% 038% 024% 050% Oetzoto 055% 0 15% 051% 88 0 Q% 0 17% 023% 0,38% 023% 048% Nbv2010 0 53% 015% 049% 84 0 18% 021% 028% 050% 023% 045% Del,2010 0 57% 014% 052% 265 0 15% 0 19% 030% 0.63% 023% 046% 10 CD N 0 ?1 0) Cc m cc r cc r 0 0 0 "0 U) . no 0 0 o (D o 0 0 o rD P- LO qt cl) Cli I 8 IL — -- -1 cu cu n I 1w E E E E > > 0 a)=, z 00 t5m E 0 < E CL (D E U) o Eq. 0 0 0 w E -r, 01 E. .1 < u,51 11 INVESTMENT ADVISORY BOARD Business Session: B Meeting Date: March 9, 2011 TITLE: Proposed Amendment to the 2010-2011 Investment Policy BACKGROUND: With the Governor's recent proposal to eliminate Redevelopment Agency's (RDA) as of June 30, 2011, the City Council/Agency Board directed the City Manager/Executive Director to repay the $39,185,498 loans between the City and RDA, from available funds. If these loans are repaid, the General Fund will now have an additional $39.18 million in reserves, which will be required to be invested. These loans were originally to be paid back in twenty years and earn either 7% or 10%. Staff is not recommending to extend the investments for a twenty year period similar to the time that the loans would have been outstanding; rather, the recommendation is allow the Treasurer invest in maturities up to ten years in U.S. Treasury instruments and a new investment type - California Local Agency Obligations. Given the possibility of this loan repayment occurring, staff is requesting the following amendments to the Fiscal Year 2010-2011 Investment Policy: 1 . Extending the Maximum Maturity of the Portfolio Government Code Section 53601 provides that the maximum term of any investment authorized under this section, unless otherwise stated, is five years. However, the legislative body may grant express authority to make investments either specifically or as a part of an investment program approved by the legislative body that exceeds this five year maturity limit. Such approval must be issued no less than three months prior to the purchase of any security exceeding the five-year maturity limit. The Treasurer is recommending extending the five-year maturity limit to ten years. Section V Amended Language Annually, the Treasurer shall project the amount of funds not expected to be disbursed within five ten years. For FY 2010/2011, the amount of such funds is projected to be $4 $30 million. Funds up to that amount may be invested in U.S. Treasury bills, notes and bonds, Local Agency Obligations, and California Local Agency Obligations maturing between 3 and 5 10 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 2. Adding California Local Agency Obligations as an Investment Section X and Appendix A Amended Language X PERMISSIBLE DEPOSITS AND INVESTMENTS California Local Agency Obligations as an Investment Permissible deposits and investments are summarized below. A more comprehensive list is included in Appendix A. Permissible Investments and Limitations Maximum Maximum Restriction (See Appendix A for Additional Information) Allocation Maturity s Checking & Savings Accounts FDIC Insured & Sweep Accounts 85% Portfolio Current / Sweep Account: U.S. Treasuries On Demand and/or GSE's <= $250,000, Certificates of Deposit 60% Portfolio 3 Years including interest per institution U.S. Treasury Bills, Notes and Bonds, and Government National <-$4,0000.00 <=$30,0000,000 Mortgage Association (GNMA) Securities 100% Portfolio 3 Wears; maturing 3-5 10 Yrs <-$4,0000,00 —$30,0000,000 maturing 3-5 10 Local Agency BondslCalifornia Local Agency Obligations 30% Portfolio Wears Yrs, Long term -A, A2, A or better U.S. Government Agency Securities and Federal Government Securities (except collateralized mortgage obligations (CMO's) or structured notes which contain embedded rate options): - Federal National Mortgage Association (FNMA) $20,000,000 3 Years - Federal Home Loan Bank Notes & Bonds (FHLB) $25,000�000 3 Years - Federal Farm Credit Bank (FFCB) $30,000,000 3 Years - Federal Home Loan Mortgage Corporation (FHLMC) $20,000,000 3 years Prime Commercial Paper including Temporary Liquidity Guarantee 15% Portfolio 90 Days $5,000,000 per Program (TLGP) issuer maximum. Local Agency Investment Fund (LAIF) 30% Portfolio Current $40 million On Demand per account. Permissible Investments and Limitations Maximum Maximum Restriction (See Appendix A for Additional Information) Allocation Maturity S Money market mutual funds regulated by the SEC that consist only Current I Maintain $1 per of US Treasury Securities or GSE's and maintain a par value of $1 20% Portfolio On Demand share par value per share $5,000,000 max Corporate Notes 10% 3 Years per issuer AA rated or better $10,000,000 max Corporate Notes - Temporary Liquidity Guarantee Program JLGP� 20% 3 Years per issuer, AA rated or better. Requires Professionally Managed Account 10% 3 Years City Council - Approved RFP Long- Term Scale S&P AAA, AA +, AA, AA-, A +, A Moody's Aaa, Aa 1, Aa2, Aa3, A 1, A2 Fitch AAA, AA +, AA, AA-, A +, A Appendix Unauthorized Investments The City Treasurer will not be permitted to invest in the following types of investments (see Footnote 2 and "State Code Permitted Deposits And Investments Not Authorized By The City's Investment Policy", below). - Repurchase Agreements - Bankers Acceptances - Negotiable Certificates of Deposit - Mutual Funds other than money market mutual funds - Preferred and Common Stock - State ;ind I nn;il Government Indebtedness - Asset Backed Securities - Reverse Repurchase Agreements - Derivatives The above list of unauthorized deposits and investments is not meant to be all-inclusive. Only those deposits and investments listed in the "Permissible Deposits and Investments" section of the Policy are permissible. 3. U.S. Treasury Bills, Notes, and Bonds and Government National Mortgage Associations (GNMA) securities — The City may invest in U.S. Treasury bills, notes, and bonds, and GNMA securities directly issued and backed by the full faith and credit of the U.S. Government. The City's Investment Policy limits investments in U.S. Treasury issues and GNMA's to 100% of the portfolio. The City's Investment Policy does not allow investments in Ioeal and state indebtedness New Section 10. Local Agency Bonds and California Local Agency Obligations - The City may invest in California local agency obligations pursuant to 56301(a) and 53601 (e). 53601 (a) pertains to investing in bonds issuedby a localagency, department, board, agency or authority of the local agency. 53601 (e) pertains to investing in bonds and other defined indebtedness of a local agency or department, board agency or authority of the local agency within the State of California. The City's Investment Policy limits investments in Local Agency Bonds and California Local Agency obligations to 30% of the portfolio with up to a ten year maximum maturity. In addition, The Agency obligations must be invested in the long term rating of A, AZ A or better by S&P, Moody's or Fitch is met, In the case of an initial public offering, including refihancingsthe Treasurer may purchase directly from the Bond Underwriter. ff the case of secondary issues, the Treasurer will rely of the approved BrokerlDealers. RECOMMENDATION: Staff is requesting that the Investment Advisory Board review the proposed changes to the Fiscal Year 2010-2011 Investment Policy and forward a recommendation to the City Council for their consideration at the March 15, 2011 City Council Meeting. John M. Falconer, Finance Director CITY OF LA QUINTA Investment Policy Fiscal Year 2010/2011 Table of Contents Section i9pic Page Executive Summary 2 1 General Purpose 4 11 Investment Policy 4 III Scope 4 IV Objectives 4 0� Safety of Principal 0� Provide Liquidity 0� Yield A Risk -Based Market Rate Of Return V Maximum Maturities 6 VI Prudence 6 VII Authority 7 Vill Ethics and Conflicts of Interest 7 IX Authorized Financial Dealers and Institutions 7 1� Broker/Dealers 1� Financial Institutions X Permissible Deposits and Investments 8 X1 Investment Pools 12 X11 Payment and Custody 12 Xill Interest Earning Distribution Policy 12 XIV Internal Controls and Independent Auditors 13 XV Reporting Standards 14 XVI Financial Assets and Investment Activity Not Subject to this Policy 14 Xvil Investment of Bond Proceeds 15 X111 Investment Advisory Board - City of La Quinta 15 XlX Investment Policy Adoption 16 Appendices 12pic Page A Summary of Permissible Deposits and Investments 17 B City of La Quinta Municipal Code Ordinance 2.70 - Investment Advisory Board 19 C City of La Quinta Municipal Code Ordinance 3.08 - Investment of Moneys and Funds20 D Segregation of Major Investment Responsibilities 22 E Listing of Approved Financial Institutions 23 F Broker/Dealer Questionnaire and Certification 24 G Request for Proposal for Professional Portfolio Management Firm 28 H Permissible Investment Chart - Professional Portfolio Management Firm 34 1 Investment Management Process and Risk 35 J Glossary 36 1 CITY OF LA QUINTA Investment Policy Fiscal Year 2010/2011 Executive Summary The general purpose of this Investment Policy is to provide the rules and standards that must be followed in administering the City of La Quinta's deposits and investments. The City's Investment Policy conforms to all state and local statutes and applies to all deposits and investments of the City of La Quinta, City of La Quinta Redevelopment Agency, and the City of La Quinta Financing and Housing Authorities (the"City"). It is the City's policy to deposit and invest public funds in a manner that shall provide: o� Safety of principal; 0. Liquidity to meet all of the City's obligations and requirements that may be reasonably anticipated; 1� A risk -based market rate of return. It is the City's policy to hold securities and other investments until maturity. This buy -and -hold policy shall not prevent the sale of a security to minimize loss of principal when an issuer or backer suffers declining credit worthiness or when the liquidity needs of the portfolio require that a security be sold. Authority to manage the City'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 accomplish the following objectives: P� Safeguard assets; I- The orderly and efficient conduct of its business, including adherence to all City management policies; 1� Prevention or detection of errors and fraud; 1� The accuracy and completeness of accounting records; )� Timely preparation of reliable financial information. The System of Internal Controls developed by the City Treasurer shall be reviewed annually by the independent auditors in connection with the annual audit of the City's Financial Statements. The City Manager, Assistant City Managers, City Treasurer and city employees involved in the City's banking and investment process shall conduct the City's business in an ethical manner and refrain from any activity or relationship that may be, or have the appearance of, a conflict of interest. The City Treasurer maintains a listing of financial institutions which are approved for investment purposes. All Broker/Dealers and financial institutions that provide investment services will be subject to City Council approval. The Treasurer will be permitted to invest only in the permissible deposits and investments described in Section X and Appendix A up to the specified maximum allowable percentages 2 and/or dollar limitations and, where applicable, through the bid process requirements. Permissible deposits and investments include, in general: 1� FDIC -Insured Checking, Savings, and Sweep Accounts; lo Certificates of Deposit; 0- U.S. Government Agency Securities and Federal Government Securities; I� Prime Commercial Paper; 0- Local Agency Investment Fund (LAIF); 1� Money Market Mutual Funds; I- Corporate Notes; 0, Professionally Managed Accounts. The City's deposits and investments are generally limited to three years' maximum maturity. However, the projected amount of funds not expected to be disbursed within five years may be invested in U.S. Treasury bills, notes and bonds maturing between three and five years. The City's Investment Policy does not specify a single benchmark as a goal or target yield for a rate of return on its investment portfolio. As a basis for comparison only, the Treasurer's monthly report will display the rates of return on the three-month Bill, six-month Bill, and the one and two-year U.S. Treasury Note, comparable -period rates for commercial paper, and the yield for the State Treasurer's Local Agency Investment Fund (LAIF). The Investment Policy shall be adopted by resolution of the La Quinta City Council on an annual basis. The Investment Policy will be adopted before the end of June of each year. This Executive Summary is only an overview of the City's Investment Policy. Reading this summary does not constitute a complete review, which can only be accomplished by reviewing all of the pages herein. City of La Quinta Statement of Investment Policy July 1, 2010 through June 30, 2011 Adopted by the City Council on June 15, 2010 GENERAL PURPOSE The general purpose of this document is to provide the rules and standards that must be followed in administering the City of La Quinta's deposits and investments. 11 INVESTMENT POLICY It is the policy of the City of La Quinta to deposit and invest public funds in a manner that shall provide: Safety of principal; Liquidity to meet all of the City's obligations and requirements that may be reasonably anticipated; A risk -based market rate of return. The Investment Policy conforms to all State and local statutes governing the investment of public funds and sets forth the permissible deposits and investments of the City's funds and the limitations thereon. III SCOPE Except as further detailed in Section XVII, this Investment Policy applies to all deposits and investments of the City of La Quinta, City of La Quinta Redevelopment Agency and the City of La Quinta Financing and Housing Authorities (hereafter referred to in this document as the "City"). These funds are reported in the City's Comprehensive Annual Financial Report (CAFR) and include all funds within the following fund types: 1� General 0� Special Revenue i� Capital Projects 0- Debt Service 1� Enterprise 0- Internal Service 1� Trust and Agency 1� Any new fund types and fund(s) that may be created. IV OBJECTIVES The objectives of the City's investment activity, in order of priority and importance, are: Safety of Principal Safety of principal is the foremost objective of the City's investment program. 4 investments shall be undertaken in a manner that seeks to ensure the preservation of principal of the overall portfolio in accordance with the permissible deposits and investments. The City shall endeavor to preserve its investment principal by making only permissible deposits and investments, undertaken in a controlled manner to minimize the possibility of loss or misappropriation through malfeasance or otherwise. Investments not backed by the full faith and credit of the United States Government shall be diversified by allocating assets between different types of permissible investments, maturities, and issuers as a means to mitigate credit risk and interest rate risk. A. Credit Risk is the risk of loss from the failure of the security issuer or backer. Credit risk may be mitigated by: I� Limiting investments to investment grade securities as permitted in Section X; O� Diversifying the issuers of the securities in the investment portfolio so that potential losses due to issuer failure or individual securities downgrades may be minimized. B. Interest Rate Risk is the risk that market values of securities in the portfolio will decline due to changes in general interest rates. Interest rate risk may be mitigated by: 1� 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 1� Investing operating funds primarily in shorter -term securities. C. Liquidity Risk is the risk that a security cannot be liquidated because of its unique features or structure or because it is thinly traded. Liquidity risk is not a material issue for the City's portfolio because of the permissible deposits and investments (see Section X) and because the City maintains a buy -and -hold policy and holds securities and other investments to maturity. A discussion of the City's investment process and risk is presented in Appendix 1. 2. Provide Liquidity The investment portfolio shall remain sufficiently liquid to meet all of the City's cash needs 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 needs cannot be anticipated the portfolio should be diversified and consist of securities with active secondary or resale markets. The City's policy is to hold securities and other investments to maturity. Accordingly, securities shall not be sold prior to maturity with the following exceptions: A security with declining credit quality can be sold early to minimize loss of principal; I. Unanticipated liquidity needs of the portfolio require that one or more securities be sold. 9 3. Yield A Risk -Based Market Rate Of Return The City's investment portfolio shall be structured with the objective of yielding a risk - based market rate of return throughout budgetary and economic cycles. Return on investment is less important than the safety and liquidity objectives described above. The City's Investment Policy does not specify a single benchmark as a goal or target yield for a rate of return on its investment portfolio. The portfolio's rates of return will be influenced by several factors, including actions by the Federal Reserve Board, the marketplace, and overall economic perceptions and conditions. These factors will not affect yield during the securities' holding period because the City's buy -and -hold policy fixes the securities' yield at the time of purchase. As a basis for comparison only, the Treasurer's monthly reports will display the rates of return on the three-month Bill, six-month Bill, and one and two-year U.S. Treasury Note, comparable -period rates for commercial paper, and the yield for the State Treasurer's Local Agency Investment Fund (LAIF). The Treasurer may use these or any other published rates of return that the Treasurer deems appropriate for comparison to the return on the City's investment portfolio. V MAXIMUM MATURITIES It is the City's policy to hold securities and other investments until maturity, thus avoiding the risk of market value fluctuations with overall market interest rates. This buy -and -hold policy shall not prevent the sale of a security to minimize loss of principal when an issuer or backer suffers declining credit worthiness or when the liquidity needs of the City require that a security be sold. The buy -and -hold policy requires that the City's investment portfolio be structured so that sufficient liquid funds are available from maturing investments and other sources to meet all reasonably -anticipated cash needs. To meet anticipated cash needs, it is essential that the Treasurer have reliable, diligently prepared cash flow projections. Annually, the Treasurer shall project the amount of funds not expected to be disbursed within five years. For FY 2010/2011, the amount of such funds is projected to be $4 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. V1 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." R V11 AUTHORITY Authority to manage the City's investment portfolio is derived from sections 35607 and 35608 of City Ordinance 3.08.010. Management responsibility for the investment program is delegated to the City Treasurer for a period of one year pursuant to the City Council's annual adoption of the Investment Policy. The City Treasurer shall establish written procedures for the operation of the investment program consistent with the Investment Policy. Procedures should include reference to safekeeping, wire transfer agreements, banking service contracts, and collateral/depository agreements. Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this Investment Policy and the procedures established by the City Treasurer. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The City Manager or an Assistant City Manager shall acknowledge in writing all purchases and sales of investments prior to their execution by the City Treasurer. Vill ETHICS AND CONFLICTS OF INTEREST The City Manager, Assistant City Managers, City Treasurer and city employees involved in the City's banking and investment process shall conduct the City's business in an ethical manner and refrain from any activity or relationship that may be, or have the appearance of, a conflict of interest. Any questionable activity or relationship shall be reported immediately and in compliance with the procedures set forth in Section 1 .40 - Conflicts of Interest and Acceptance of Gifts and other Gratuities of the City of La Quinta Personnel Manual. Reporting must be made in accordance with the personnel policies of the City and, until resolved, the officer or employee shall refrain from participating in the City's business related to the matter. The City Manager, Assistant City Managers, City Treasurer and city employees may conduct personal business with banks, brokers, and other financial institutions that are authorized to conduct business with the City provided that the terms of the activity to the accountholder with the City are the same as those that are available to the public in general. IX AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS The City Treasurer 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. Broker/Dealers who desire to become bidders for direct investment transactions must supply the City with the following: 0� Current audited financial statements; 0� Proof of Financial Industry Regulatory Authority (FINRA) Certification; 0. Trading resolution; ll� Proof of California registration; 1� Resume of Financial broker; and 1� Completion of the City of La Quinta Broker/Dealer questionnaire (see Appendix F) which contains a certification of having read the City's Investment Policy. 7 The City Treasurer shall evaluate the documentation submitted by the broker/dealer and independently verify existing reports on file for any firm and individual conducting investment related business. The City Treasurer will also contact the following agencies during the verification process: ll� Financial Industry Regulatory Authority (FINRA) Public Disclosure Report File (1- 800-289-9999). ll� State of California Department of Corporations (1 -916-445-3062). The City Treasurer maintains a listing of financial institutions which are approved for investment purposes. All Broker/Dealers and financial institutions that provide investment services will be subject to City Council approval. 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 (see Appendix E, "Listing of Approved Financial Institutions"): 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 the City's deposits or investments not insured by the FDIC —shall be collateralized by securities with market values of 110%, or by mortgages with market values 150%, of the 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 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 PERMISSIBLE DEPOSITS AND INVESTMENTS Permissible deposits and investments are summarized below. A more comprehensive list is included in Appendix A. Permissible Investments and Limitations (See Appendix A for Additional Information) Maximum Allocation Maximum Maturity Restrictions Sweep Account: Checking & Savings Accounts FDIC Insured & Sweep Accounts 85% Portfolio Current On Demand U.S Treasuries and/or GSE's $250,000, Certificates of Deposit 60% Portfolio 3 Years including interest per institution Permissible Investments and Limitations Maximum Maximum Restrictions (See Appendix A for Additional Information) Allocation Maturity U.S. Treasury Bills, Notes and Bonds, and Government National 100% Portfolio 3 Years <=$4,0000,000 Mortgage Association (GNMA) Securities maturing 3-5 Yrs U.S. Government Agency Securities and Federal Government Securities (except collateralized mortgage obligations (CMO's) or structured notes which contain embedded rate options): - Federal National Mortgage Association (FNMA) $20,000,000 3 Years - Federal Home Loan Bank Notes & Bonds (FHLB) $25,000,000 3 Years - Federal Farm Credit Bank (FFCB) $30,000,000 3 Years - Federal Home Loan Mortgage Corporation (FHLMC) $20,000,000 3 years Prime Commercial Paper including Temporary Liquidity Guarantee 15% Portfolio 90 Days $5.000,000 per Program (TLGP) issuermaximum. Local Agency Investment Fund (LAIF) 30% Portfolio Current 1 On Demand $50 million per account. Money market mutual funds regulated by the SEC that consist only of US 200N Portfolio Current I Maintain $1 per Treasury Securities or GSE's and maintain a par value of $1 per share On Demand share par value $5,000,000 max Corporate Notes 10% 3 Years per issuer AA rated or better $10,000,000 max Corporate Notes - Temporary Liquidity Guarantee Program (TLGP) 20% 3 Years per issuer, AA rated or better. Requires Professionally Managed Account 10% 3 Years City Council - Approved RFP Checking, Savings, and Sweep Accounts — The City will only maintain checking, savings, and sweep accounts with FDIC insured financial institutions. 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. 2. Certificates of Deposit - As authorized in Government Code Section 53649, Certificates of Deposit are fixed term investments which are required to be collateralized from 110% to 150% depending on the specific security pledged as collateral in accordance with Government Code Section 53652. There are no portfolio limits on the amount or maturity for this investment vehicle. Collateralization will be required for Certificates of Deposits in excess of the FDIC insured amount. The type of collateral is limited to City authorized investments. Collateral will always be held by an independent third party from the institution that sells the Certificates of Deposit to the City. Evidence of compliance with State Collateralization policies must be supplied to the City and retained by the City Treasurer as follows: A. Certificates of Deposits Insured by the FDIC: The City Treasurer may waive collateralization of a deposit that is federally insured. B. Certificates of Deposit in excess of FDIC Limits: The amount not federally insured shall be 110% collateralized securities or 150% mortgages market value of that amount of invested funds plus unpaid interest earnings. M The City's Investment Policy limits the percentage of Certificates of Deposit to 60% of the portfolio. The City does not allow investments in CDAR's or negotiable (secondary market) certificates of deposit. 3. U.S. Treasury Bills, Notes, and Bonds and Government National Mortgage Associations (GNMA) securities - The City may invest in U.S. Treasury bills, notes, and bonds, and GNMA securities directly issued and backed by the full faith and credit of the U.S. Government. The City's Investment Policy limits investments in U.S. Treasury issues and GNMA's to 100% of the portfolio. The City's Investment Policy does not allow investments in local and state indebtedness. 4. U.S. Government Agency Securities and Federal Government Securities - The City may invest in securities issued by U.S. Government instrumentalities and agencies (commonly referred to as government sponsored enterprises or GSE's). These securities are not backed by the full faith and credit of the U.S. Government. Publicly owned GSE's include Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC) and Student Loan Marketing Association (SLMA). Non -publicly owned GSE's include the Federal Home Loan Bank (FHLB), Federal Farm Credit Bank (FFCB), Federal Land Bank (FLB) and Federal Intermediate Credit Bank (FICB). The City's Investment Policy allows investment only in securities of FNMA, FHLMC, FHLB and FFCB. For Fiscal Year 2010/2011, the maximum face amount per issuer is $20 million for FNMA and FHLMC, $25 million for FHLB and $30 million for FFCB. In addition, no more than 30% of the portfolio surplus may be invested in all GSE's combined with a maximum $10 million face amount per purchase. 5. Prime Commercial Paper - As authorized in Government Code Section 53601 (9), a portion of the City's 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. 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's Investment Policy permits investments in commercial paper with the following limitations: A. Maximum 15% of the portfolio. B. Maximum maturity of 90 days. C. Maximum of $5 million per issuer. These limitations are more restrictive than the State code allowed amounts of 25% of the total portfolio with maturities up to 270 days with no per -issuer limitations. The City is also permitted to invest in commercial paper issued under the FDIC Temporary Liquidity Guarantee Program subject to the aforementioned commercial paper limitations. 6. 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 $50 million per account in this investment program administered by the California State Treasurer. 10 The City's investment in LAW 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 has two accounts with LAIF and limits investment to 30% of the portfolio. 7. Money Market Mutual Funds - As authorized in Government Code Section 53601 W, 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's Investment Policy only allows investments in mutual funds that are money market funds maintaining a par value of $1 per share that invest 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. 8. Corporate Notes - As authorized in Government Code Section 53601 (j), local agencies may invest in corporate notes. The notes must be issued by corporations organized and operating in the United States or by depository institutions licensed by the United States or any other state and operating in the United States. The City's Investment Policy allows investment in corporate notes authorized by the Government Code with the following limitations: 11� Maturities shall not exceed three years from date of purchase. 1� Eligible notes shall be regularly quoted and traded in the marketplace. I� Eligible notes shall be rated "AA"or better. 1� Total investment shall not exceed 10% of the portfolio for non- Temporary Liquidity Guarantee Program (TLGP) Corporate Notes and 20% of the portfolio for TLGP Corporate Notes, and P. The maximum aggregate investment shall not exceed $5 million face amount for each issuer. This is more restrictive than the State code allowed amounts of 30% of the total portfolio with maturities up to five years with no per -issuer limitations. The City is also permitted to invest in corporate notes issued under the FDIC Temporary Liquidity Guarantee Program subject to the aforementioned corporate note limitations, except that corporate notes issued under the Temporary Liquidity Guarantee Program or otherwise backed by the United States government shall be limited to 20% of the portfolio and the maximum aggregate investment for such notes shall not exceed $10 million face amount for each issuer. 9. Professionally Managed Account(s) - The City Treasurer may place up to 10% of the portfolio with a professional portfolio management firm ("PPMF"). The PPMF will be approved by the City Council based upon the City Treasurer's recommendation pursuant to completion of a request for proposal (RFP) as outlined in Appendix G. The PPMF shall have: (a) An established professional reputation for asset or investment management; 11 (b) Knowledge and working familiarity with State and Federal laws governing and restricting the investment of public funds; (c) Substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are similar to those of the City; 1d) Professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City; (e) Registration with the Securities and Exchange Commission under the Investment Advisers Act of 1940. Before engagement by the City and except as may be specifically waived or revised, the PPMF shall commit to adhere to the provisions of the City's Investment Policy with the following exceptions: (f) The PPMF may be granted the discretion to purchase and sell investment securities in accordance with Appendix I of this Investment Policy; (g) The PPMF is not required to adhere to the buy -and -hold policy of the City's Investment Policy, and; (h) The PPMF does not need City Manager or City Treasurer approval to make permissible investments as detailed in column 8 of Appendix H of this Investment Policy, X1 INVESTMENT POOLS There are three (3) types of investment pools: 1� State -run pools (e.g., LAIF); 1� Pools that are operated by a political subdivision where allowed by law and the political subdivision is the trustee (e.g., County Pools); 1� Pools that are operated for profit by third parties. The City's Investment Policy permits investment only in pools authorized in Section X. 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 forthe 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 and Housing Authorities and allocate interest earnings, in the following order, as follows: 12 A. Payment to the General Fund of an amount equal to the total annual bank service charges as incurred by the general fund for all operating funds as included in the annual operating budget. B. Payment to the General Fund of a management fee equal to 5% of the annual pooled cash fund investment earnings. C. Payment to each fund of an amount based on the average computerized daily cash balance included in the common portfolio for the earning period. 2. Specific Investments - Specific investments purchased by a fund shall incur all earnings and expenses to that particular fund. XIV INTERNAL CONTROLS AND INDEPENDENT AUDITOR The City Treasurer shall establish a system of internal controls to accomplish the following objectives: 1� Safeguard assets; 1� The orderly and efficient conduct of its business, including adherence to management policies; 1� Prevention or detection of errors and fraud; • The accuracy and completeness of accounting records; and • Timely preparation of reliable financial information. While no internal control system, however elaborate, can guarantee absolute assurance that the City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: 1. Control of collusion. Collusion is a situation where two or more employees are working in conjunction to defraud their employer. 2. 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. 3. Custodial safekeeping. Securities purchased from any bank or dealer including appropriate collateral (asdefined by State Law) shall be placed with an independent third party for custodial safekeeping. 4. 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. 5. 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 13 contingent on the various staff positions and their respective responsibilities as outlined in the Segregation of Major Investment Responsibilities appendices. 6. Written confirmation or telephone transactions for investments and wire transfers. Due to the potential for error and improprieties arising from telephone transactions, all telephone transactions shall be supported by written communications or electronic confirmations 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. 7. 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's Financial Statements. The independent auditor's letter on internal control over financial reporting and compliance as it pertains 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 auditor's letter, as it pertains, 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. See Appendix D, "Segregation of Major Investment Responsibilities." XV REPORTING STANDARDS The City Treasurer shall submit a monthly Treasurers Report to the City Council and the Investment Advisory Board that includes all cash and investments under the authority of the Treasurer. The Treasurer's Report shall summarize cash and investment activity and changes in balances and include the following: I� A certification by the City Treasurer. 1� A listing of purchases and sales/maturities of investments. 0. Cash and Investments categorized by authorized investments, except for LAIF which will be provided quarterly and show yield and maturity. 1� Comparison of month end actual holdings to Investment Policy limitations. Current year and prior year monthly history of cash and investments for trend analysis. 1� Balance Sheet. 1� Distribution of cash and investment balances by fund. 0� A year to date historical cash flow analysis and projection for the next six months. 01 A two-year list of historical interest rates. 14 XVI FINANCIAL ASSETS AND INVESTMENT ACTIVITY NOT SUBJECT TO THIS POLICY The City's Investment Policy does not apply to the following: 11� Cash and Investments raised from Conduit Debt Financing; 11. Funds held in trust in the City's name in pension or other post -retirement benefit programs; 11� Cash and Investments held in lieu of retention by banks or other financial institutions for construction projects; I� 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. XVII INVESTMENT OF BOND PROCEEDS The City's Investment Policy shall govern bond proceeds and bond reserve fund investments. California Code Section 5922 (d) governs the investment of bond proceeds and reserve funds in accordance with bond indenture provisions which shall be structured in accordance with the City's Investment Policy. Arbitrage Requirement - The US Tax Reform Act of 1986 requires the City to perform arbitrage calculations as required and return excess earnings to the US Treasury from investments of proceeds of bond issues sold after the effective date of this law. These arbitrage calculations may be contracted with an outside source to provide the necessary technical assistance to comply with this regulation. Investable funds subject to the 1986 Tax Reform Act will be kept segregated from other funds and records will be kept in a fashion to facilitate the calculations. The City's investment position relative to the new arbitrage restrictions is to continue pursuing the maximum yield on applicable investments while ensuring the safety of capital and liquidity. It is the City's position to continue maximization of yield and to rebate excess earnings, if necessary. XVIII INVESTMENT ADVISORY BOARD - CITY OF LA QUINTA The Investment Advisory Board (IAB) is a standing board composed of five members from the public that are appointed by the City Council. Background information will be requested and potential candidates must agree to a background check and verification. On an annual basis, in conjunction with the Political Reform Act disclosure statutes, or at any time if a change in circumstances warrants, each board member will provide the City Council with a disclosure statement which identifies any matters that have a bearing on the appropriateness of that member's service on the board. All board members shall report annually to the City Clerk on Form 700, Statement of Economic Interests, any activities, interests, or relationships that may be, or have the appearance of, a conflict of interest. The IAB must meet at least quarterly, but usually meets monthly, 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; 15 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 IAB will report to the City Council after each meeting either in person or through correspondence at a regular City Council meeting. See Appendix B: "Investment Advisory Board Provisions". XIX INVESTMENT POLICY ADOPTION The City's Investment Policy will be reviewed annually by the City's Investment Advisory Board and the City Treasurer. The Investment Advisory Board will forward the Investment Policy with any revisions to the City Manager and City Attorney for their review and comment. A joint meeting will be held with the Investment Advisory Board, City Manager, City Attorney, and City Treasurer to review the Investment Policy and any comments prior to submission to the City Council for their consideration. 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E 0 0 c 0 w o 2 02 w m E w ci E c E w 2:S 00 on .a mm wo E a- wo 000 0- 0 0 �76 0 ow m 0 *6 0 F, x 0 0 0 4) ILI 0 0 0 0 CL co < I Appendix B City of La Quinta Municipal Code 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. C. Applicants for the board should have a background in finance, preferably with knowledge and/or experience in markets, controls and accounting for securities. Background information will be requested 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. E. To promote continuity, the expiration of the terms of the members of the board shall be staggered. The term of service is three years, with one or two terms expiring each year. 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. A. 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. B. The Board will report to the City Council after each meeting either in person or through correspondence at a regular City Council meeting. 19 Appendix C City of La Quinta Municipal Code 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 cancelled 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) K01 3.08.050 Reports. The city treasurer shall make a monthly report to the city council of all investments made pursuant to the authority delegated in this chapter. (Ord. 2 § 1 (part), 1982) 3.08.060 Deposits of securities. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to deposit for safekeeping, the securities in which city moneys have been invested pursuant to this chapter, in any institution or depository authorized by the terms of any state law, including but not limited to Section 53608 of the Government Code as it now reads or may hereafter be amended. In accordance with said section, the city treasurer shall take from the institution or depository a receipt for the securities so deposited and shall not be responsible for the securities delivered to and receipted for by the institution or depository until they are withdrawn therefrom by the city treasurer. (Ord. 2 § 1 (part), 1982 3.08.070 , Trust fund administration. Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Section 36523 and 26524 of the Government code and any other applicable provisions of law. (Ord. 2 § 1 (part), 1982) 21 SEGREGATION OF MAJOR INVESTMENT RESPONSIBILITIES Function Develop and Recommend Modifications to City's Formal Investment Policy Review City's Investment Policy and Recommend City Council Action Adopt Formal Investment Policy Implement Formal Investment Policy Review Financial Institutions & Select Investments Acknowledge Investment Selections Execute Investment transactions Confirm Wires (if applicable) Record Investment Transactions in City's Accounting Records Investment Verification (match broker confirmation to City investment records) Reconcile Investment Records to Accounting Records and Bank Statements Reconcile Investment Records to Treasurers Report of Investments Security of Investments at City Security of Investments outside City Review Internal Control Procedures 22 Appendix ID Responsible Parties Investment Advisory Board and City Treasurer City Manager and City Attorney City Council City Treasurer City Treasurer City Manager or an Assistant City Manager City Treasurer or City Manager Accounting Manager or Financial Services Assistant Accounting Manager or Financial Services Assistant City Treasurer and Financial Services Assistant Financial Services Assistant Accounting Manager Accounting Manager or Senior Secretary Third Party Custodian External Auditor 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/Mellon, Los Angeles, CA 3. Deferred Compensation International City/County Management Association Retirement Corporation 4. Broker/Dealer Services Banc of America Securities, San Francisco, CA Morgan Stanley, San Rafael, CA CitiGroup, Costa Mesa, CA 5. Government Pool State of California Local Agency Investment Fund City of La Quinta Account La Quinta Redevelopment Agency Account 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 23 Appendix F BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1 . Name of Firm:- 2. Address: 3. Telephone: 4. Broker's Representative to the City (attach resume): Name; Telephone: (_) 5. Manager/Partner-in-charge (attach resume): Name: Title: Telephone: 6. List all personnel who will be trading with or quoting securities to City employees (attach resume) Name: Title: Telephone: 7. Which of the above personnel have read the City's Investment Policy? 8. Which instruments are offered regularly by your local office? (Must equal 100%) % U.S. Treasuries % BA's % Commercial Paper % CD's % Mutual Funds —% Agencies (specify): • Repos • Reverse Repos % CMO's % Derivatives • Stocks/Equities • Other (specify): 9. References -- Please identify your most directly comparable public sector clients in our geographical area. Entity Contact 24 Entity Contact Telephone Telephone Client Since Client Since 10. Have any of your clients ever sustained a loss on a securities transaction arising from a misunderstanding or misrepresentation of the risk characteristics of the instrument? If so, explain. 11. Has your firm or your local office ever been subject to a regulatory or state/ federal agency investigation for alleged improper, fraudulent, disreputable or unfair activities related to the sale of securities? Have any of your employees been so investigated? If so, explain. 12. Has a client ever claimed in writing that you were responsible for an investment loss? Yes No_ If yes, please provide action taken Has a client ever claimed in writing that your firm was responsible for an investment loss? Yes No If yes, please provide action taken Do you have any current or pending complaints that are unreported to FINRA? Yes No_ If yes, please provide action taken Does your firm have any current, or pending complaints that are unreported to FINRA? 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, 25 14. How many and what percentage of your transactions failed? Last month? % $ Last year? —% $ 15. Describe the method your firm would use to establish capital trading limits for the City of La Quinta. Is your firm a member in the S.I.P.C. insurance program? Yes If yes, explain primary and excess coverage and carriers. 17. What portfolio information, if any, do you require from your clients? No 18. What reports and transaction confirmations or any other research publications will the City receive? 19. Does your firm offer investment training to your clients? Yes No 20. Does your firm have professional liability insurance? Yes No If yes, please provide the insurance carrier, limits and expiration date._ 21. Please list your FINRA/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: 0- Latest audited financial statements. 0� Samples of reports, transaction confirmations and any other research/publications the City will receive. 0- Samples of research reports and/or publications that your firm regularly provides to clients. Complete schedule of fees and charges for various transactions. 26 ***CERTIFICATION'** I hereby certify that I have personally read the Statement of Investment Policy of the City of La Quinta, and have implemented reasonable procedures and a system of controls designed to preclude imprudent investment activities arising out of transactions conducted between our firm and the City of La Quinta. All sales personnel will be routinely informed of the City's investment objectives, horizons, outlooks, strategies and risk constraints whenever we are so advised by the City. We pledge to exercise due diligence in informing the City of La Quinta of all foreseeable risks associated with financial transactions conducted with our firm. By signing this document the City of La Quinta is authorized to conduct any and all background checks. Under penalties of perjury, the responses to this questionnaire are true and accurate to the best of my knowledge. Broker Date Title Sales Manager and/or Managing Partner*_ Date Title 27 Appendix G Request for Proposals Professional Portfolio Management Firm 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 and will be invested between 0 — 3 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 P.O. Box 1504 La Quinta, CA 92247-1504 (760)777-7150 1. 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. 11. SELECTION TIMETABLE A. [Month, Day and Year] Proposals due by [Time] PST. B. [Month, Day and Year] Proposals evaluated: to be determined C. [Month, Day and Year] [City of La Quinta, CA] [Board/Council] approves selection and awards contract. Ill. FORMAT FOR PROPOSALS Please format your response to this RFP in the following manner: A. Organization W 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. C. Assets Under Management 1. Summarize your institutional investment management asset totals by category for your latest reporting period in the following table: Other Restrictive Number Operating Funds Number of Funds of Clients Clients Governmental $ Governmental Pension N/A N/A Non Governmental N/A N/A Pension 29 Corporate $ N/A N/A High Net Worth Client $ N/A N/A Endowmental/Foun- $ N/A N/A dation 2. Provide the number of separate accounts whose portfolios consist of operating funds. 3. List in the following table the percentage by market value of aggregate assets under all governmental accounts under management for your latest reporting period: Type of Asset U.S. Treasury securities Federal Agency obligations Corporate securities rated AAA -AA Corporate securities rated A Corporate securities rated BBB or lower Other (specify Percent by Market Value 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 11 (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. 30 D. Philosophy/Approach 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. 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. 31 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? 6. How will you notify us of investment transactions? 7. Are confirmations 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/Councill'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 P.O. Box 1504 La Quinta, CA 92247-1504 Attention: John Falconer, Finance Director/Treasurer 2. Proposal must be received no later than [Time] PST on fMonth, Day, and Yearb 32 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 33 El LL CD E C: (a 75 0 0 CL -Fo c 0 (n a) 0 C13 -C A (D E ca cn a) > co _j 0 E a) U IL a i::, a G� R R �2 E 0 0 CL -@ 0 o o o o o o o o EE z z z z z z z z m 0 0 0 0 0 0 0 0 o o o o z z z z z z z z z z z �2 E E 0 L) o o o o o o o o 0 0 0 0 CL < 0 0 z z z z z z z z z z z z z z 6 �E -6 !u 0 0 F v � 0 0 0 0 > , 0 0 0 0 0 f 0 0 0 0 0 > > 0 a 0 0 a 0 0 0 0 a 0 0 z z z z Z Z Z z z 0 z z 0— :E, N =.C: m m m m m 0 0 0 0 z z z Z Z 2 E 0 M E 0 x co 0 o 2 < t Z 0 < E 20 E < E E C) E wa F- > 0 Z 3 ma sc 0. 0 a < 0 < E E F.;, E C) 0 w E E -6 o E > 0 z lzt Cl) Appendix I Investment Management Process and Risk Except as provided for in Section 27000.3, Government Code Section 53600.3 declares as a trustee each person, treasurer, or governing body authorized to make investment decisions on behalf of local agencies. As trustees are subject to the prudent investor standard. These persons shall act with care, skill, prudence, and diligence under the circumstances then prevailing when investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing funds. Section 53600.5 further stipulates that the primary objective of any person investing public funds is to safeguard principal; secondly, to meet liquidity needs of the depositor; and lastly, to achieve a return or yield on invested funds (Government Code Section 27000.5 specifies the same objectives for county treasurers and board of supervisors). Risk is inherent throughout the investment process. There is investment risk associated with any investment activity and opportunity risk related to inactivity. Market risk is derived from exposure to overall changes in the general level of interest rates while credit risk is the risk of loss due to the failure of the insurer of a security. The market value of a security varies inversely with the level of interest rates. If an investor is required to sell an investment with a five percent yield in a comparable seven percent rate environment, that security will be sold at a loss. The magnitude of that loss will depend on the amount of time until maturity. Purchasing certain allowable securities with a maturity of greater than five years requires approval of the governing board (see Government Code Section 53601). Part of that approval process involves assessing and disclosing the risk and possible volatility of longer -term investments Another element of market risk is liquidity risk. Instruments with unique call features or special structures, or those issued by little known companies, are examples of "story bonds" and are often thinly traded. Their uniqueness often makes finding prospective buyers in a secondary market more difficult and, consequently, the securities' marketability and price are discounted. However, under certain market conditions, gains are also possible with these types of securities. Default risk represents the possibility that the borrower may be unable to repay the obligation as scheduled. Generally, securities issued by the federal government and its agencies are considered the most secure, while securities issued by private corporations or negotiable certificates of deposit issued by commercial banks have a greater degree of risk. Securities with additional credit enhancements, such as bankers acceptances, collateralized repurchase agreements and collateralized bank deposits are somewhere between the two on the risk spectrum. The vast majority of portfolios are managed within a buy and hold policy. Investments are purchased with the intent and capacity to hold that security until maturity. At times, market forces or operations may dictate swapping one security for another or selling a security before maturity. Continuous analysis and fine tuning of the investment portfolio are considered prudent investment management. [ ... I The Government Code contains specific provisions regarding the types of investments and practices permitted after considering the broad requirement of preserving principal and maintaining liquidity before seeking yield. These provisions are intended to promote the use of reliable, diverse, and safe investment instruments to better ensure a prudently managed portfolio worthy of public trust. Chapter fl. Fund Management Local Agency investment Guidelines 2010 issued by California Debt and investment Advisory Commission 35 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 or 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 ICD): A time deposit with a specific maturity evidenced by a certificate. Larg e-d enomi nation 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 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 ]ends its name to a bond issue, although it is acting only as a conduit between a specific project and bond holders. The bond holders can look only to the revenues from the project being financed for repayment and not to the government or agency whose name appears on the bond. COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face value. (b) A certificate attached to a bond evidencing interest due on a payment date. DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEBENTURE: A bond secured only by the general credit of the issuer. DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at W. lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES: Non -interest bearing money market instruments that are issued a discount and redeemed at maturity for full face value, e.g., U.S. Treasury Bills. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., S&L's, small business firms, students, farmers, farm cooperatives, and exporters. 1 FNMAs (Federal National Mortgage Association� - Like GNMA was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder -owned corporation. The corporation's purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest. 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 $5,000. The notes are issued with maturities of less than one year and interest is paid at maturity. 3. FLBs (Federal Land Bank Bonds) - Long-term 37 mortgage credit provided to farmers by Federal Land Banks. These bonds are issued at irregular times for various maturities ranging from a few months to ten years. The minimum denomination is$ 1,000. They carry semi-annual coupons. Interest is calculated on a 360-day, 30 day month basis. 4. 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 FFC13 issues larger issues (one to ten year) on a periodic basis. These issues are highly liquid. 5. FICBs (Federal Intermediate Credit- Bank Debentures) - Loans to lending institutions used to finance the short-term and intermediate needs of farmers, such as seasonal production. They are usually issued monthly in minimum denominations of $3,000 with a nine -month maturity. Interest is payable at maturity and is calculated on a 360- day, 30-day month basis. 6. FHLMCs (Federal Home Loan Mortgage Corporation) - a government sponsored entity established in 1970 to provide a secondary market for conventional home mortgages. Mortgages are purchased solely from the Federal Home Loan Bank System member lending institutions whose deposits are insured by agencies of the United States Government. They are issued for various maturities and in minimum denominations of $10,000. Principal and interest, is paid monthly. Other federal agency issues are Small Business Administration notes (SBA's), Government National Mortgage Association notes (GNMA's), Tennessee Valley Authority notes (TVA's), and Student Loan Association notes (SALLIE-MAE's). FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per deposit through December 31, 2013. FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open - market operations. FEDERAL HOME LOAN BANKS (FHLB): Government sponsored wholesale banks (currently 12 regional banks) which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank. FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money. FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system. GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae): Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government. Ginnie Mae securities are backed by the FHA, VA or FMHM mortgages. The term .pass-throughs" 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 $50,000,000 for any agency. The City is restricted to a maximum of ten transactions per 38 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-half 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 fepurchase--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 event 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, bankers' 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 positions 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 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 RP extensively to finance their positions. Exception: When the Fed is said to be doing RP, it is lending money that is increasing bank reserves. 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, FNMA, 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. Treasuryto 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 M obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. UNIFORM PRUDENT INVESTOR ACT: The State of California has adopted this Act. The Act contains the following sections: duty of care, diversification, review of assets, costs, compliance determinations, delegation of investments, terms of prudent investor rule, and application. YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or 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. Eli] INVESTMENT ADVISORY BOARD Business Session: C Meeting Date: March 9, 2011 ITEM: Continued Consideration of Fiscal Year 2011-12 Work Plan Items & 2011-12 Investment Policy BACKGROUND: As part of the work plan, the Investment Advisory Board is asked to review the Investment Policy and make any recommendations for the City Council's consideration in June of each year. Since the prior meeting staff has been looking at been looking at additional investment options and has attached the latest Treasurer's Report from the County of Riverside for the Board's review. RECOMMENDATION: Consideration of this item with a recommendation to the City Council of any changes to the Fiscal Year 2011-12 Investment Policy. aJohn -M.ner, Finance Director NOTE: Please bring the attachments from last month's meeting for this item. w c 0 0 M 0 0 > m M M w 0 0 > o > M�� coam.c.� 0 0 0 c M. = W �i w 1 . 0 0 , , 0 u E > 0 cu U, > c 0 x m c �7 ;o > a 0 0 0 0 0 E A A o > 0 Q 0 iz 0 2 0 0 = , W C E 0 0 m o t a w 0 c c w m 0 .0 > 0 0 M 0 o 0 .iu c w w > 0 CMEM E z 0 > 12 2 -2 0 2 c m a L E if �: m 0 0 0 m 0 o c o U 2 m T. W C M m 0 -0 0 E 0 c r w _ E 0 0 a o E E E 2 w mo w E -6 w m 2 & P: LL c. E E cm m E w �� 5, �o , m W 0 0 0 c % 0 E E 0 C. 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CL CL 0 u —M UJ W Z c =OcL..wEv�; 0 > 0 u > to CL aj "o a) > o aj C2. 0 _0 0 " 0 0 "M E :E r- 0 r- F- G) CO 0) E E w Li -wo a�j Q) m -a o > o LL E V') cL u -S u wI M P rl cn r, 4 ci �00 r4 4 C5 d d C5 k6 d z < 0 < z z < z z < Z < > z < < < < (U > 0 0 z �4 D D < Cf Cf < z rn ro m z z z < < Z z z < z < F- 2 2 < < '0 z z 0 0 0' z z z z z < < < < z z a) z z < z z> L) F- < P= 06 z < z 0 zw, 0 < w 0 co 06 Li W m z z (D Z < 0 Fj < W L5 < L) t u w =< D F- (D 0 w z z z z co 0 w > < D 0 :D zi CC) o - , Q w u 0 u 2E u z x 9 S, ct cn C�3 cl 0 00 C:� > cz C� kn kn C� kn (D qT (0 m LO LLJ F— z LLI 5: z ry uj 0 0 z Ix 2 LL z LLJ 5; LLI Cy LLI Of 0 a- LLJ Ix uj (n LLJ LLJ -j a. 5; 0 INVESTMENT ADVISORY BOARD Correspondence & Written Material Item A Meeting Date: March 9, 2011 TITLE: Month End Cash Report February 2011 BACKGROUND: This cash report is not a complete Treasury Report (exclude petty cash, deferred compensation and fiscal agent balances), but would report in a timely fashion selected cash balances. RECOMMENDATION: Information item only. M-"� �� -- dCAW� John M. Falconer, Finance Director 2 0 S -6 E 6 20 i� C6 22 OR is. o ...... .0 0 0 0 0 0 0 0 0 2 o cs 6 16 ll� va �as V E6EEm"2. om o< 6-W I-M zo,olom<:E-� w < 0 0 0 c 02 0 S 0 E tf 0 M 0 0 1E .E 12 E 0-6 Bill Lockyer, State Treasurer I Inside the State Treasurer's Office Local Agency Investment Fund (LAIF) PMIA Performance Report Ifta- Neld p 6_1 tee P05 Y age 2/10/2011 0.45 0.54 199 2/11/2011 0.46 0.54 200 2/12/2011 0.46 0.54 200 2/13/2011 0.46 0.54 200 2/14/2011 0.46 0.531 197 2/15/2011 0.46 0.53 196 2/16/2011 0.46 0.53 197 2/17/2011 0.46 0.53 196 2/18/2011 0.45 0.53 192 2/19/2011 0.45 0.53 192 2120/2011 0.45 0.53 192 2 11 2!�I� 112 ,/2 /2011 4F 0!� z, 0 31 190 1 2/23/2011 1 0.461 0.531 191 Taily yield does not reflect capital gains or losses LAIF Performance Report Quarter ending 12/31/2010 Apportionment Rate: Earnings Ratio: Fair Value Factor: Daily: Quarter To Date: Average Life: 0.46% .00001248725439840 1.001461323 0.46% 0.47% 215 PMIA Average Monthly Effective Yields JAN 2011 0.538% DEC 2010 0.462% NOV 2010 0.454% Pooled Money Investment Account Portfolio Composition $71.413illion 01/31/11 Loans Corporate Bonds 8.95% n nno/. Commercial Pap '11.86% Time Deposits 5.31% CDs/BNs 12.92% Agencies Mortgages 14.81% 0.75% Treasuries 45.40% 3 Recent Bill Auction Results ragu 1 01 1 TreasuryDirect. I I—, I , Pi In,, I Inli I A I I, to IIII I I A , IM. & 91�,Iill I L,,L." ItIC1,11, 1*1. EI—It 11 1 I�IIIIII E1IL1Y Recent Bill Auction Results SISK.. EV U. IS Ina-il, D.W.un, 111,,III.I.le pi.EI C.S�e 1— Da;e VAI, W.IE . Y." I ., $1 . D 13 VE, K 03 03 2011 D6 02-201 L alIs 0 147 99,96334, 9127`I5W64 Y�q.EEK 0' .03-ZO�j 09 01 20�� OA70 0 V3 99 914056 012)953F6 4 _ DAY (Y 25 20 '1 15-20 0 115 0 27 9q 982986 917795CQ9 A WEEK 0 ' 24-2011 0, 2`1-201 0,120 0,�22 99 990667 E12795283 I WEEK 02 24 2011 05 '6 " I Elc 0 12 99 97�194 , 12795259 WEEK 02 24 2011 08 25 201L 0 ESE I , 57 99 92 6�9 9127952A8 4 WEEK 02 17 2111 " 17 20 " 0 100 0 , 01 99 9W2U 9127952G5 13 WEEK 02 15 1�1�� I 0 M 99 967" " 9127952RI 26 WEEK .2 , 2 19 08 8 2 �Ic 0 65 0 t67 99 E�6�,83 9 2795� E9 WEEK O� 03 20�� I JL35 0,13, 99 98 9 b0t, 912795SY99 14A WEEK �0-201� D 0 20 �O 05 2 20 0 150 0 E52 99 It E2081 9 27 9 52Q3 26 W EE K 0 2 1 0 20 'l 08 1 1 2 011 0 175 0 116 99 91 1 �2 8 9 1 21,51D, 52 WEEK 12 10 12 0 3E, 0 31. 99 62(IiE 111,95,13 �111 " , I E El 13 0 1 11,2 99 98 IS 1112195iN 143WEEK -WEEK 01 I� 2'011 El 05 5 2011 �60 0 50 0 152 SA 9112DI3 9Q79EVtfl 2, 6 WEE K 02-03 08 04-�G�! 0 0 99 914 56 1:��953H5 WEEK �O�� Ot 27- 0 02 2 K 0 �70 0 41 �1; 0 1 11 qgg�22 1, 2 152CK 6 DAY 01-27 2 0 03-�4-�D�� 0 0 �6� 99 II9�11 1121q52113 3-VVFEK OH-�7-20 14 8- 0 �60 0 55 57 11 IIIEEIV 9127nINO I, - WEEX 01 27 2011 07-2.-2011 0,180 0 183 ql�I)M You 11?11S.53 4 WEEK 01-20-20�� 02 17-;D�� 0,�55 0 �57 q9,I)87)44 9�?7152M 5 6 DAY 0 20-20 , 3 E7_ D 0 60 0 62 99 9751 it 9 �1952GE I I EE A 01 20 201� 01 2t-2011 0 155 0.157 99.96DBtl 9177S52M2 ,S-WEE K 0 -20-20 7 21-2011 0 �Bb 0 188 If 90�12 9127953Ik7 4 WEEK 01 13 2011 , 2 10-201, 0,14� 0,147 99,588722 912795V40 " DAY 01 03 ni 0,15!, 0,157 '19,97S889 912795V99 13 WEE K 13-2U�� 0 3-2U OA_14_zT O,ro 0,152 E9,562083 91279S2L4 " WEE A 0 1 1 3 2U 11 , 7 _�4-20 0 ED 0 83 , 9 90,000 9127952Z3 52-WE ` K 01-13-2011 1 2 _" " ' , 75 0 2 79 9 lit944 ��2;9!,2 6 4 WEEK 01-06-2011 0;-03-2011 , 1 20 0 , 22 9 910t(Y 9 2 95YY21 56 DAY 01 06 ME 03-03-2011 0,140 0 142 99 9,`8222 912715202 13_W EEK , -06-201, O� 07-2011 0 E50 0 E52 99 iAital 9127)5VD� 26 -WEEK 01 06-2011 07-07 2011 0 190 0 193 En 901144 9U7952X8 4 WEEK 12 30 2010 O� 27-2011 a 065 0 066 99 99,M, 912795X97 , 6 - DAY 12 30-2M 02 2� 2011 0 12. 0 122 99 981331 9127q52C4 1 3 WEEK 03 31 20�� 0 180 0 M 9 9541. 9 0 912795219 2 6 WEEK �2-30-20�O 2 30-20 0 0 6 30 20 1 225 0 228 99 886250 912795X22 4 WEEK 2 23-2 01 0 0 _ _ " 20 20" 0,070 0 071 99 994556 9�2795X`89 5 6 DAY at 12 23-2 a 0� 17 20 0 130 0 E32 111) 979178 9 Z705286 11 WEEK 1 2 13 2010 03 24 2011 0 130 0 132 1, 96,139 E1279�2HA Effective with the 11/2/98 auction all billS a, a atIctioned I Sing the single -priced -nethod irL,ednitt I MfIrrittion ACt I I,— � C,11t8t'A I � riv,�v K Ltga, NuIces t1ill T1,1,11 & Cnild 1)15 1 A,�E�S,bdlt, I lYit? QuY11Y 1) �, 11 I� , III- T, -1-rv, If 9h, P,Ihfil rIbi http://www.treasurydirc�ct.gov/RI/OFBills 3/1/2011 4 Recent Note, Bond, and TIPS Auction Results Page I ot I mmmmm I ell, I UH111 "E", I I t�' , ­T"'v try, " U'l' � ""T' -,[, - : 'Cb � , U"i" . K­' L N I �, B.," 11"! T I'll E�llll A'. 0" Recent Note, Bond, and TIPS Auction Results S .... it, T­ TlA,. Nint. Date Date N.M. . Yield . Pep, " ee I.. C.Sip 2 YEAR NOTE 07 28 2C13I 02 28 2013 0 625 0 745 99 7b?718 912828QK9 5 YEAR NOTE T2 2.-�111 02-2B-2"6 2 125 2 190 99�6937`5 912828QI2 I YEAR NOTE 02-28-2011 02-26-2018 2 750 2 854 99�344376 912878PY0 30 YEAR IT PS 02 28-2011 02 15-2041 2,125 2 190 98 655406 912810QPo 3 YEAR NOTE 02 15-2011 02 15-2014 1 250 1 349 99 709887 912828QHG 10 YEAR NOTE 02-15-2CIl 02-15-2021 3 625 3,065 99 60623 912828oX2 30 YEAR BOND 02 15 2011 02-15 2041 4 750 4 750 Do) 000000 ')1251IQN, 2 YEAR NOTE 01 31 2011 01 31-2013 0 625 0,050 99 150401 131252.1N5 5-YEAR NOTE 01 31 2011 01 31-2016 2 boo 2 (Tal 99 bb02 912828PS3 7 YEAR NOTE 01-it 2011 01-31-2018 2 625 1341 99,24t792 912828PTI 10 YEAR THIS 01-31 2011 01-1s-2021 LIES 1�170 99.599898 91282AR9 3-YEAR NOTE 01-10 2011 01-15-2014 L000 1 027 99,920611 912828DQ7 9-YKAR 10 MONTH NOTE 01-18 2011 11 Is- 2020 2,625 3 368 93.6E4061 912828PCS 29-YEAR 10 MONTH BOND 01-18 2011 11-15 2141 4.250 4 515 95.6brb89 912810QLS 2 YEAR NOTE 12-U-201. 12-31-2012 0.625 0 140 99,172112 s1282or'll 5-YEAR NOTE 12-31-2010 12 31 2015 2.125 2 119 H, ..E111 B121"I't's /-YEAR NOTE 12 31 2010 1? 31-�017 2 750 2 830 gq 111WO) 91282811TI 3 YEAR NOTE 12-15-2010 12 15 2013 0.750 o 862 99 61101t 912828118 9 YEAR I I-TONT. HATE 12 IR-2010 It 15 MOD 2 625 3 340 gt�AE822 912828PC8 29-YEAP 11 MONTH BOND 12 15-2010 11,15 )NO I 25H 1 410 17 3 1 " 124 91?8,DQ" 2 YEAR NOTE 11 Is 20IN 11 be ?oil I I. b To 11 EIn, 112921, 1,6 5 YEAR NOTE 11-30-2DIC It 3H, E015 1 375 1 Ill 9b 816712 917828113 1-YEAR NOTE 11 30 2010 11 30 "17 ? 751, 2 253 11 9811,11 91E�IbTYN 3-YEAR NOTE 11 15-2DIC It 15 2013 a 500 U 575 99 71T247 912828pua 9-YEAR 8 MONTH TIPS 11-15-2010 07 15 2020 1 250 0 409 108 W358T 912626NM8 10-YEAR NOTE 11 15-2010 11 15 2020 2 625 2 636 99 9C3856 91282sbca 30-YEAR BC)ND 11-15-2010 11 15 2040 4 250 320 96 8�9162 91�810QL_5 2 YEAR NOTE 11-01-2010 to 31 2012 0 375 0 100 99 9,03T5 91282TIMON 5 YEAR Plot 1 11-01 2010 10 31 20T5 1 2�0 1 130 99 6111JI 912628PE4 7 YEAR NDI C 11-01 2010 10-31 2017 1 " s 1,970 99 38T821, T12828NI 4 YEAR 6 MONTH TIPS 10-29-2010 04-15 2015 0,500 A 550 105 5.360, 912828MY3 3 YEAR NOTE 10-T5-2010 10-15 2013 a Soo 0,569 99 795046 912826PBO 9 YEAR 10 MONTH NOTE 10-15-2010 08-15-2020 Lobs 2.475 101,29V42 91232eNT3 29-YEAR 10 MONTH BOND 10 15 2010 08 15 2040 3�675 3A52 100 3q764/ 912810QKl 2-YEAR NDIE 09 30 2010 09 10-2012 N375 GAII 99,86812T 91LOKRN�4 5-YEAR NOTE 09-30-2010 09-30-2015 1 2" IEN) 99,911690 912828tli�9 7-YFAA NOTE 09-30-2010 09-30 2017 1,675 1,890 99 1112081 912SZ6.2 3-YEAR NOTE 09 15 2010 to 15-2023 0 750 0 790 99.8.1612 912828NY2 9 YEAR 10 MONTH Ti ES 09-15-2010 07-15-2020 1,250 1 019 102 109188 E1282BIlbog 9 YEAR II-YODTM NOTE 09-15-"10 08-11 202a 1 B21 2 670 99�611196 012828DIT3 Derotes TIPS ho.d; all Other TIPS without Asterisks are notes tM,,dT­ rf Alt I ta,, A & L""l ""T.", I 11lb,av r"D, R C'� , "er" I lrr . . . boN, I QTt1 Q.1PY thre I �TE"' F­ 1,11, IT 11w P'.t i.T n1b, http://www.treasurydire;-,t.gov/RI/OFNtebnd 5 3/l/2011 PRB: H.15--Selected Interest Rates, Web-Unly Uaily Update-Pebruary 2.), 2UI I Fage I oi -i Federal Reserve Statistical Release Selected Interest Rates pauy) st, t. � C� ... t"'t Release Date: February 25, 2011 Weeklv release dates I I listorical data I Data Download Prograrn -(DDP) I AbOUI I Announcetrients Daily update Otherformals: Screen reader j ASC I I LDam Do�l�d ikill Pmgram The weekly release is posted on Monday. Daily updates of the weekly release are posted Tuesday through Friday on this site. If Monday is a holiday, the weekly release will be posted on Tuesday 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 February 25, 2011 2011 2011 2011 2011 Instruments Feb Feb Feb Feb 211 22 23 24 Federal funds (effective) 1 2 3 0.15 0.15 0.15 0.15 Commercial Paper 3 41 5 6 Nonfinancial 1-month 0.18 0.19 0.18 2-month 0.21 0.22 0.22 3-month 0.21 0.19 0.23 Financial 1-month 0.19 0.19 0.18 2-month 0.22 0.22 0.23 3-month 0.25 0.24 0.26 CDs (secondary market) 3 7 1-month 0.24 0.24 0.23 3-month 0.28 0.26 0.28 6-month 0.37 0.39 0.38 Eurodollar deposits (London) 3 8 1-month 0.32 0.32 0.31 0.31 3-month 0.41 0.41 0.41 0.41 6-month 0.56 0.56 0.56 0.56 Bank prime loan 2 3 9 3.25 3.25 3.25 3.25 Discount window primary credit 2 10 0.75 0.75 0.75 0.75 U.S. government securities Treasury bills (secondary market) 3 4 4-week 0.10 0.12 0.13 3-month 0.12 0.12 0.13 6-month 0.16 0.16 0.16 1-year 0.26 0.25 0.24 Treasury constant maturities Nominal 11 1-month 0.10 0.12 0.13 3-month 0.12 0.12 0.13 6-month 0.16 0.16 0.16 I -year 0.28 0.27 0.26 2-year 0.74 0.74 0.73 3-year 1.22 1.25 1.24 5-year 2.16 2.21 2.19 7-year 2.85 2.89 2.8� 10-year 3.46 3.49 3.46 20-year 4.35 4.34 4.29 30-year 4.60 4.59 4.54 Inflation indexed 12 5-year 0.07 0.01 -0.01 http://www.federalreserve.gov/Releases/Hl 5/update/ 3/1/2011 6 PKB: Klb--Selected Interest Rates, Web-Unly Daily Update--Pebruary 25, 2011 Page 2 ot 3 7-year 0. 69 0.65 0.62 10-year 1.12 1.10 1.05 20-year 1.76 1.75 1.69 30-year 2.08 2.06 2.00 Inflation -indexed long-term average 13 1.81 1.79 1.73 Interest rate swaps 14 1-year 0.46 0.45 0.44 2-year 0.94 0.92 0. 91 3-year 1.49 1.46 1.47 4-year 1.99 1.94 1.95 5-year 2.42 2.37 2.38 7-year 3.06 3.00 3.01 10-year 3.61 3.56 3.55 30-year 4.38 4.33 4.31 Corporate bonds Moody's seasoned Aaa 15 5.20 5.20 5.14 Ban 6.08 6.09 6.05 State & local bonds 16 4.95 Conventional mortgages 17 4.95 - Markets closed Footnotes 1. The daily effective federal funds rate is a weighted average of rates on brokered trades. 2. Weekly figures are averages of 7 calendar days ending on Wednesday of the current week; monthly figures include each calendar day in the month. 3. Annualized using a 360-day year or bank interest. 4. On a discount basis. 5. Interest rates interpolated from data on certain commercial paper trades settled by The Depository Trust Company. The trades represent sales of commercial paper by dealers or direct issuers to investors (that is, the offer side). The 1-, 2-, and 3-month rates are equivalent to the 30-, 60-, and 90-day dates reported on the Board's Commercial Paper Web page (www.federalreserve.gov/releases/cp/). 6. Financial paper that is insured by the FDIC's Temporary Liquidity Guarantee Program is not excluded from relevant indexes, nor is any financial or nonfinancial commercial paper that may be directly or indirectly affected by one or more of the Federal Reserve0s liquidity facilities. Thus the rates published after September 19, 2008, likely reflect the direct or indirect effects of the new temporary programs and, accordingly, likely are not comparable for some purposes to rates published prior to that period. 7. An average of dealer bid rates on nationally traded certificates of deposit. 8. Source: Bloomberg and CTRB ICAP Fixed Income & Money Market Products. 9. Rate posted by a majority of top 25 (by assets in domestic offices) insured U.S.-chartered commercial banks. Prime is one of several base rates used by banks to price short-term business loans. 10. The rate charged for discounts made and advances extended under the Federal Reserve's primary credit discount window program, which became effective January 9, 2003. This rate replaces that for adjustment credit, which was discontinued after January 8, 2003. For further information, see www.federalreserve.gov/boarddocs/press/bcreg/2002/200210312/default.htm. The rate reported is that for the Federal Reserve Bank of New York. Historical series for the rate on adjustment credit as well as the rate on primary credit are available at www.federalr"erve.gov/releases/hl5/data.htm. 11. Yields on actively traded non -inflation -indexed issues adjusted to constant maturities. The 30-year Treasury constant maturity series was discontinued on February 18, 2002, and reintroduced on February 9, 2006. From February 18, 2002, to February 9, 2006, the U.S. Treasury published a factor for adjusting the daily nominal 20-year constant maturity in order to estimate a 30-year nominal rate. The historical adjustment factor can be found at w�.treasury.gov/resource-center/data-chart-center/interest-rates/. Source; U.S. Treasury. http://www.federalresenle.gov/Releases/H I 5/update/ 3/1/2011 7 FRB: H.15--Selected Interest Rates, WeIg-Unly Dally Upclate--Veoruary /.), /ui I rage -) of ) 12. Yields on Treasury inflation protected securities (TIPS) adjusted to constant maturities. Source: U.S. Treasury. Additional information on both nominal and inflation -indexed yields may be found at www.treasu2:y.gov/resource-center/data-chart-center/interest-rates/. 13. Based on the unweighted average bid yields for all TIPS with remaining terms to maturity of more than 10 years. 14. International Swaps and Derivatives Association (ISDA?) mid -market par swap rates. Rates are for a Fixed Rate Payer in return for receiving three month LIBOR� and are based on rates collected at 11:00 a.m. Eastern time by Garban Intercapital pIc and published on Reuters Page ISDAFIX?l. ISDAFIX is a registered service mark of ISDA. Source: Reuters Limited. 15. Moody's Ass rates through December 6, 2001, are averages of Aaa utility and Aaa industrial bond rates. As of December 7, 2001, these rates are averages of Aaa industrial bonds only. 16. Bond Buyer Index, general obligationf 20 years to maturity, mixed quality; Thursday quotations. 17. Contract interest rates on commitments for fixed-rate first mortgages. Source: Primary Mortgage Market Survey? data provided by Freddie Mac. Note: Weekly and monthly figures on this release, as well as annual figures available on the Board's historical H.15 web site (see below), are averages of business days unless otherwise noted. Current and historical H.15 data are available on the Federal Reserve Board's web site (www.federalreserve.gov/). For information about individual copies or subscriptions, contact Publications Services at the Federal Reserve Board (phone 202-452-3244, fax 202-728-5886). ------------------------------------------------------------------------------------------- Description of the Treasury Nominal and Inflation -Indexed Constant maturity Series Yields on Treasury nominal securities at "constant maturity" are interpolated by the U.S. Treasury from the daily yield curve for non -inflation -indexed Treasury securities. This Curve, which relates the yield on a security to its time to maturity, is based on the closing market bid yields on actively traded Treasury securities in the over-the-counter market. These market yields are calculated from composites of quotations obtained by the Federal Reserve Bank of New York. The constant maturity yield values are read from the yield curve at fixed maturities, currently 1, 3, and 6 months and 1, 2, 3, 5, 7, 10, 20, and 30 years. This method provides a yield for a 10-year maturity, for example, even if no outstanding security has exactly 10 years remaining to maturity. Similarly, yields on inflation -indexed securities at "constant maturity" are interpolated from the daily yield curve for Treasury inflation protected securities in the over-the-counter market. The inflation -indexed constant maturity yields are read from this yield curve at fixed maturities, currently 5, 7, 10, and 20 years. Weekly release dates I Historical data I Data, Do\vnload Prograrn (DDP) I AbOUt I AnNOUncernents Daily update Otherformats: Screen reader I ASCII Statistical releases Homo J Economic rcwarch and -data AcCeSSIHAV I Conmet Us Lost update: February 25, 2011 http://www.federalreserve.gov/Releases/H15/update/ 3/1/2011 8 twj: t-ommerciai Faper Kates ancl outstanclings Page I of 4 Federal Reserve Release Me Release I AtIaut I Announcements I Outstandi - nQs I Volume statistics I Year-end I Maturity-DistrAfution I Data Download Program (UL)P) Data as of February 28, 2011 Commercial Paper Rates and Outstanding Derived from data supplied by The Depository Trust & Clearing Corporation Posted March 1, 2011 Discount rates 7Term E E I E: � T �: 1 0.33 ' rade data insurricient to support calculation of the 60-day AA nonfinancial, 90-day AA nonfinancial, and 90-day A2/P2 nonfinancial rates for February 28, 2011. Yield curve 9 http://www.federalreservo.gov/Releases/CP/ 3/1/2011 .P": t-ommerciai raper rates anu umstanaings rav'r / 01 4 IllarKC.1 Oasis — — — AA jimirmandal A 21132 nonfinwicial AA f"jimmial '� \ , ,,, �, � 1, 1 7 15 30 60 Days to Maturity Discount rate spread O�75 0,50 0.25 ME . . 1 800 — — — SPICA. 5-day 1110\ ing avc� - 700 - 600 - 500 - 400 - 300 - 200 - 100 0 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Discount rate history 10 http://www.federaireserve.gov/Releases/CP/ 3/l/2011 PKB: Uornmercial Paper Kates ancl Uutstanclings Page .5 014 Thirty -day commercial paper �daily) Percent — — — AA nonfinancial AVP2nonfinancial AA fitiamial t 7 6 5 4 3 2 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Outstandings Weekly (Wednesday), seasonally adjusted Billions of dollar., 1230 1130 1030 930 830 730 630 530 430 330 Billions of dollars — — — NDinfinwicii] (righl sca[O Financill (101 Walc) ki N I % 11 lk, 111�1 Ik 'Al (PI , io �J I f YA. I lit V rJ r1if 2001 2003 RM RMS M-111 240 200 160 120 80 2011 The daily commercial paper release will usually be available before I 1:00arn 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-PrograrnJI)DP). This policy is subject to change at any time without notice. Release I About I Announcements I Outstandings I Vol unie -statistics Year-end I Maturity Distribution I Data Download Program DDP) 11 http://www.federalreserve.gov/Releases/CP/ 3/1/2011 PKB: uornmerciai Faper "tes anct uuisianaings ragv -t w � Home I Statistical releases Accessibility I Contact Us Last update: March 1, 2011 12 hup://www.federalreserve.gov/Releases/CP/ 3/1/2011 City of La Quirs Cash Floi Budget to Actual January 31,2011 In Basis Account Budget 1/11 Actual ` u I 1/11 Accost Ad thignment --Adjusped Total 1/11 Variance Over Under Notes Property Tax/ Tax Increment Transient Occupancy Tax Sales Tax Silvel Golf Library ER.�.�.es 37,914,645 317,550 370,842 626,123 485 34,599,520 270,800 419800 :1 302,934 (393.506) - 7,395 34.599,520 278.195 419,800 302 934 (393,506) (3,315.125) (39355) 48,958 (323,169) (393,991) Y(4,320,750 Property Tax less than budgeted Golf course closed for Sea Hope Classic 0 Other ravenmye�]crjr.xerl ther revemues a 2,632,895 41,862,540 2,334 847 37,534,395 7,315 2,3U,847 17541,790 298,04 a Fire Siarva. Credit S187k less than bud,. Gas Tax revenue $92k act received Expenditures Salaries & Fnnge Benefits 876,595 820,123 820,123 (56,472) Other expenditures Subtotal 2,712,099 2,779,205 2,779,205 67,105 Public Safety budget $300k higher tan actual exivereirtards, 3,588,694 3,599,328 3.599,328 10.634 904,047 11.663tOO8 870.781 11,663,010 870,781 11,663,010 (33,266) 2 Redevelopment Agency Debt Service (Principal/Interestrinass Through) Subtotal 12,567,055 12,533,791 12.533,791 (33,264) (375,601)1 (375.601) j375,601)1 Capital Projects Total Expenditures 15,780,148 1 15,7 1 Net Reverrues/Expenuffitures 1 26,0111 NOTE 1 Expenditures are budgeted at 8 34% per month Difference between actual and budget Underspent) DEPARTMENT Overspent Notes GENERAL GOVERNMENT (103,229� CITY CLERK (10,736) COMMUNITY SERVICES FINANCE (430 662) (10,347) Reversal of Reimbursement to Fund BUILDING & SAFETY (105,532) PUBLICSAFETY (290,211) Police and Fire ovarbodgende actual expenditures PLANNJNG 110 130 PUBLIC WORKS (24.159 SUBTOTAL - GENERAL FUND (864,756 - Library Gas Tax Federal Assistance JAG Grant Shesf (Cops) Revenue CMAO Lighting & Landscaping RCTC Development Agreement - AB 939 3,123 Quimby infirastructure Proposition 1B South Coast Air Quality (4,079) Transportation Parks & Recreation Civic Center Library Development Community Center Street Facility Park Facility Fire Protection - Arts In Public Places (23035) Interest Allocation 5,750 Equipment Replacement (33,633) Information Technology (21,987) Park Maintenance Facility (37 563) SiJverRock Golf 84,001 SilverRack, Reserve - LO Public Safety Officer (1 Housing Authority 588 Finance Authority (1,068) Capital Improvement Total (892,826) 13 INVESTMENT ADVISORY BOARD Meeting Date: TITLE: March 9, 2011 Correspondence & Written Material Item B Pooled Money Investment Board Report for December 2010 BACKGROUND: The Pooled Money Investment Board Report for December 2010 is included in the agenda packet. This report is available on-line at www.treasurer.ca.gov. RECOMMENDATION: Receive & File hn M. F ner, Finance Director POOLED MONEY INVESTMENT ACCOUNT SUMMARY OF INVESTMENT DATA A COMPARISON OF DECEMBER 2010 WITH DECEMBER 2009 (DOLLARS IN THOUSANDS) DECEMBER 2010 DECEMBER 20091 Average Daily Portfolio $ 71,663,106 $ 66,354,589 $ +6,308,517 Accrued Earnings $ 28,129 $ 32,092 $ -3,963 Effective Yield 0.462% 0.669 % -0.107% Average Life -Month End (in Days) 215 222 -7 Total Security Transactions Amount $ 32,940,668 $ 22,944,280 $ +9,996,388 Number 664 474 +190 Total Time Deposit Transactions Amount $ 2,815,500 $ 3,169,600 $ -354,100 Number 143 149 -6 Average Workday Investment Activity $ 1,554,616 $ 1,186,994 $ +367,622 Prescribed Demand Account Balances For Services $ 1,249,566 $ 1,346,190 $ -96,624 1 BILL LOCKYER TREASURER STATE OF CALIFORNIA INVESTMENT DIVISION SELECTED INVESTMENT DATA ANALYSIS OF THE POOLED MONEY INVESTMENT ACCOUNT PORTFOLIO (000 OMITTED) DECEMBER 31, 2010 DIFFERENCE IN PERCENT OF PERCENT OF PORTFOLIO FROM TYPE OF SECURITY AMOUNT PORTFOLIO PRIOR MONTH Government Bills $ 28,364,376 38.09 -3.06 Bonds 0 0.00 Notes 8,222,022 11.04 +11.60 Strips 0 0.00 Total Government $ 36,586,398 49.13 -1.46 Federal Agency Debentures $ 1,367,836 1.84 -0.21 Certificates of Deposit 7,200,004 9.68 +2.39 Bank Notes 800,000 1.07 +1.07 Bankers' Acceptances 0 0.00 0 Repurchases 0 0.00 0 Federal Agency Discount Notes 8,476,701 11.38 +0.55 Time Deposits 3,937,640 5.29 -0.93 GNMAs 59 0.00 0 Commercial Paper 6,721,372 9.03 -0.88 FHLMC/Remics 551,100 0.74 -0.10 Corporate Bonds 0 0.00 0 AB 55 Loans 346,497 0.47 -0.04 GIF Loans 8,171,400 10.97 -0.34 NOWAccounts 0 0.00 0 Other 300,000 0.40 -0.05 Reversed Repurchases 0 0.00 0 Total (All Types) fm� $ 74,459,007 100.00 INVESTMENT ACTIVITY DECEMBER 2010 NOVEMBER 2010 NUMBER AMOUNT NUMBER AMOUNT Pooled Money 664 $ 32,940,668 553 $ 27,237,972 Other 40 892,091 23 $ 123,570 Time Deposits 143 2,815,500 92 $- 1,753,990 Totals 847 $ 36,648,259 668 $ 29,115,532 PMIA Monthly Average Effective Yield 0.462 0.454 Year to Date Yield Last Day of Month 0.490, 0.496 011 Pooled Money Investment Account Portfolio Composition $74.5 Billion Corpora 0.0 Commercial iPapE 9.03% Time Deposits 5.29% CDs/E3Ns 10.75% 12/31/10 Loans 11.44% Agencies 13.62% Mortgages 0.74% Treasuries 49.13%