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2016 08 05 IABP Investment Advisory Board agendas and staff reports are now available on the City's web page: www.la-quinta. org INVESTMENT ADVISORY BOARD AGENDA CITY HALL STUDY SESSION ROOM 78-495 Calle Tampico, La Quinta REGULAR MEETING ON WEDNESDAY, AUGUST 10, 2016 AT 4:00 P.M. CALL TO ORDER 1. Pledge of Allegiance 2. Roll Call APPOINTMENT OF OFFICERS 1. Appointment of Investment Advisory Board Chairperson 2. Appointment of Investment Advisory Board Vice -Chairperson PUBLIC COMMENT At this time members of the public may address the Board on any matter not listed on the agenda. Please complete a "Request to Speak" form and limit your comments to three minutes. CONFIRMATION OF AGENDA APPROVAL OF MINUTES 1. Approval of the Minutes of May 11, 2016 CONSENT CALENDAR 1. Receive and File the Fourth Quarter Fiscal Year 2015/2016 Treasury and Pooled Money Reports for April and May 2016 INVESTMENT ADVISORY BOARD AGENDA 1 AUGUST 10, 2016 BUSINESS SESSION 1. Overview of Fiscal Year 2016/2017 Investment Policy and Work Plan Items CORRESPONDENCE AND WRITTEN MATERIALS - None BOARD MEMBER ITEMS DIRECTORS ITEMS 1. Update on the Fiscal Year 2016/2017 Budget 2. Update on consideration to expand the Investment Advisory Board Duties ADJOURNMENT The next regular meeting of the Investment Advisory Board will be held on November 9, 2016 commencing at 4:00 p.m. at the La Quinta Caucus Room, 78-495 Calle Tampico, La Quinta, CA 92253. DECLARATION OF POSTING I, Monika Radeva, Deputy City Clerk, of the City of La Quinta, do hereby declare that the foregoing Agenda for the La Quinta Investment Advisory Board meeting was posted on the City's website, near the entrance to the Council Chamber at 78-495 Calle Tampico, and the bulletin boards at 78-630 Highway 111, and the La Quinta Cove Post Office at 51-321 Avenida Bermudas, on August 5, 2016. DATED: August 5, 2016 MONIKA RADEVA, Deputy City Clerk City of La Quinta, California Public Notices The La Quinta Study Session Room is handicapped accessible. If special equipment is needed for the hearing impaired, please call the City Clerk's office at 777-7123, twenty-four (24) hours in advance of the meeting and accommodations will be made. If special electronic equipment is needed to make presentations to the City Council, arrangements should be made in advance by contacting the City Clerk's office at 777-7123. A one (1) week notice is required. If background material is to be presented to the Investment Advisory Board during an Investment Advisory Board meeting, please be advised that five (5) copies of all documents, exhibits, etc., must be supplied to the Deputy City Clerk for distribution. It is requested that this take place prior to the beginning of the meeting. Any writings or documents provided to a majority of the Investment Advisory Board regarding any item(s) on this agenda will be made available for public inspection at the City Clerk's counter at City Hall located at 78-495 Calle Tampico, La Quinta, California, 92253, during normal business hours. INVESTMENT ADVISORY BOARD AGENDA 2 AUGUST 10, 2016 INVESTMENT ADVISORY BOARD MINUTES Vi9111 z 1 *917_VAzLIVE WWZ1111 CALL TO ORDER A regular meeting of the La Quinta Investment Advisory Board was called to order at 4:00 p.m. by Chairman Mortenson. PRESENT: Board Members Park, Mortenson, Donais and Batavick ABSENT: None STAFF PRESENT: Finance Director Rita Conrad, Management Assistant, Vianka Orrantia and Accounting Manager, Karla Campos PUBLIC COMMENT - None CONFIRMATION OF AGENDA - Confirmed APPROVAL OF MINUTES Motion - A motion was made and seconded by Board Members Batavick/Park to approve the Minutes of February 10, 2016 as submitted. Motion passed unanimously. C QzF-94zk94_144z117_1tat1:18M 1. Receive and File the Third Quarter Fiscal Year 2015/2016 Treasury and Pooled Money Reports for January, February, and March 2016 Motion - A motion was made and seconded by Board Members Park/Donais to receive and File the Third Quarter Fiscal Year 2015-2016 Treasury and Pooled Money Reports for January, February, and March 2016. BUSINESS SESSION 1. Consideration of Fiscal Year 2016/2017 Investment Policy and Work Plan Items Finance Director Conrad presented the red lined updated investment policy and work plan items with the suggested revisions from the meeting on February 10, 2016. Motion - It was moved and seconded by Board Members Batavick/Park to approve the 2016/2017 Investment Policy and Work Plan Items. Motion passed unanimously INVESTMENT ADVISORY MINUTES 1 MAY 11, 2016 2. Consideration of Fiscal Year 2016/2017 Meeting Schedule Finance Director Conrad presented the proposed meeting schedule for fiscal year 2016/2017. The Investment Advisory Board is scheduled to meet on August 10, 2016; November 9, 2016; February 8, 2017 and May 10, 2017 for the upcoming fiscal year. Motion - It moved and seconded by Board Members Donais/Park to approve the 2016/2017 Investment Policy and Work Plan Items. Motion passed unanimously. CORRESPONDENCE AND WRITTEN MATERIAL - None BOARD MEMBER ITEMS - None DIRECTOR'S ITEMS ADJOURNMENT There being no further business, it was moved and seconded by Board Members Park/Donais to adjourn this meeting at 4:20 p.m. Motion passed unanimously. Respectfully submitted, Karla Campos, Finance Director City of La Quinta, California INVESTMENT ADVISORY MINUTES 2 MAY 11, 2016 CONSENT CALENDAR ITEM NO. 1 City of La Quinta INVESTMENT ADVISORY BOARD MEETING: August 10, 2016 STAFF REPORT AGENDA TITLE: TRANSMITTAL OF 4th QUARTER FISCAL YEAR 2015/2016 TREASURY AND POOLED MONEY REPORTS (APRIL AND MAY 2016). RECOMMENDATION Receive and File the 4th Quarter FY 2015-2016 Treasury and Pooled Money Reports (April and May 2016). BACKGROUND/ANALYSIS Attached are the 4th Quarter FY 2015-16 (April and May 2016) Treasury Reports and Pooled Money Investment Reports. Reports for period ending June 30, 2016 will be presented after the full accrual period for the fiscal year has closed on August 30, 2016. Staff will present the final June 30, 2016 report at the November 9, 2016. Treasurer's Commentary on 4th Quarter FY 2015-2016 For the 4th quarter period of FY 2015-2016 (April 1, 2016 through May 31, 2016) the City's total portfolio increased by $8.2 million from $119.4 million to $127.6 million. The larger receipts in the 4th Quarter of FY 2015-2016 by month were: April 2016 • $653,600 of sales tax revenue • $629,339 of property tax payment May 2016 • $3.74 million property tax payment • $2.09 million in Educational Revenue Augmentation Funds (ERAF) • $1.66 million for insurance settlement from flood damages The larger disbursements (not including monthly payroll costs) in the 4th Quarter of FY 2015-2016 by month were: April 2016 • $1.9 million to Riverside County Sheriff Department for police $309,399 to LandMark for contract golf management at SilverRock • $72,760 to Conserve Landcare for landscape services May 2016 • $949,192 to Riverside County Sheriff Department for police services • $320,363 to LandMark for contract golf management at SilverRock Investment Activity April 2016 $1 million was transferred from LAIF to the City's checking to cover operating expenses • 2 new US Government Sponsored Enterprises of $2,500,000 and $2,491,250 were purchased to replace one matured US Government Sponsored Enterprise • Bank fees in April were $3,039 and the sweep account earned $11 in interest income Average investment maturity in April was 353 days as compared to 314 days in March May 2016 • $8 million was transferred to LAIF from the City's checking account • One new Certificate of Deposit of $240,000 was purchased to replace one matured Certificate of Deposit of $240,230 • Bank fees for the month of May were $2,800.54 and the sweep account earned $21 in interest income • Average investment maturity in May was 319 days as compared to 353 days in April Port folio Performance April 2016 - Overall portfolio performance in April of .64% was in line with the .65% performance in March. At April 30, 2015 the portfolio yielded was .15% with an average maturity of 248 days. May 2016- Overall portfolio performance in May was similar to April at .59%. In May of last year the portfolio yielded was .14% with an average maturity of 174 days. Looking Ahead The Treasurer follows a "buy and hold" investment policy. In the short term the Treasurer will invest in negotiable certificates of deposits, GSE securities, U.S. Treasuries and LAIF as needed. ALTERNATIVES, - None. Prepared by: Karla Campos, Finance Director Attachments: 1. Treasurer's Report for April 30, 2016 2. Treasurer's Report for May 31, 2016 tev 0a ig GEM ofsee DESERT — TO: La Quinta City Council FROM: Karla Campos, Finance Director/Treasurer SUBJECT: Treasurer's Report for April 30, 2016 DATE: May 26, 2016 Attached is the Treasurer's Report for the month ending April 30, 2016. 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 Balance 03/31/16 Purchased Notes Sold/Matured Ending Chan e LAIF 26,390,848 $ 30,520 $ (1,000,000) $ 25,421,368 (969,480) Interest bearing active bank deposit - Certificates of Deposit 10,931,756 10,931,756 0 US Treasuries 19,916,150 19,916,150 0 US Gov't Sponsored Enterprises 23,024,920 4,991,250 28,016,170 4,991,250 Commercial Paper - - - Corporate Notes - Mutual Funds 31,327,011 1 158 51,336 31,275.833 51,178 Subtotal $ 111,590,685 $ 5.021,928 $ 1,051,338 $ 115,561.277 $ 3.970.592 Cash $ 7,707,457 1 & Qj $ 3.812,576 $ 3.894.881 $ 3,812,576 Total $ 119,298,142 $ 5,021.928 1 $ 4.863,912 $ 119,456,158 $ 158,016 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 and First Empire monthly custodian reports to determine the fair market value of investments at month end. Karla Campos Date Finance Director/Treasurer Footnote (1) The amount reported represents the net increase (decrease) of deposits and withdrawals from the previous month. (2) 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. CITY OF LA QUINTA PERMISSIBLE DEPOSITS AND INVESTMENTS April 30, 2016 The City Treasurer will be permitted to invest in the following types of investments subject to the maximum percentage compliance limits and bid process requirements: All maturities must be less than the maximum allowed. Type of Investments Checking/Savings and other time accounts Certificate of Deposits U.S. Treasury Bills, Strips, Notes and Bonds. U.S. Government Sponsored Enterprises and Federal Government Securities ( except any collateralized mortgage obligation (CMO) or structured note which contains embedded Government National Mortgage Association (GNMA) Federal Farm Credit (FFCB) Federal Home Loan Bank Notes & Bonds (FHLB) Federal National Mortgage Association (FNMA) Federal Home Loan Mortgage Corporation FHLMC Prime Commercial Paper Medium Term Corporate Notes - TLGP Local Agency Investment Fund (LAIF) Local Agency Bonds/CA Local Agency Bond Obligations Professionally Managed Account Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolio consists only of US Agency Securities maintaining a par value per share of $1, All Funds Maximum All Funds Actual % All Funds Over (Under) 85.00% 3.25 %-81.75% 60.00% 9.15 % -50.85 % 100.00% 16.67% -83.33% 30.00% 23.46% -6.54% 30,000,000 25,000,000 20,000,000 20,000,000 2,500,000 18,000,000 7,500,000 (30,000,000) (22,500,000) (2,000,000) 12,500,000 95,000,000 $ 28,000,000 (67,000,000) 15.00% 0.00% -15.00% 5,000,000 5,000,000 (5,000,000) (5,000,000) 20.00% -20.00% 10,000,000 (10,000,000) 10,000,000 (10,000,000) 30.00% 21.28 % -8.72 % 10.00% 0.00% 10.00 10.00% 0.00% -10.00% 20.00% 26.18% 6.18% Investment Agreements for bond proceeds and/or reserve funds. N/A 0.00% N/A Total 100.00 % Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments 0.823 % 0.020% 0.606 % Surplus Maximum Surplus % Surplus Over (Under) Restrictions Maximu Maturitym Credit Quality Exceptions 85.00% 1.00%-84.00% <=$250,000 per institution 3 years FDIC Insured None 60.00% 9.38%-50.62% <=$250,000 per institution 5 years FDIC Insured None 100.00% 17.06% -82.94% Except no more than $8 million may be invested over 2 years 10 years None 30.00% 24.00% -6.00% Restricted to per -issuer limits below: 3 years None 30,000,000 25,000,000 20,000,000 20,000,000 2,500,000 18,000,000 7,500,000 (30,000,000) (22,500,000) (2,000,000) 12,500,000 $30.0 million $25.0 million $20.0 million $20.0 million 95,000,000 $28,000,000 $ (67,000,000) $95.0 million 15.00% 0.00% -15.00% 15 % days Standard & Poors/Moody's None �90 A-1, P-1 10.00% 0.00% -10.00% $10,000,000 per Issuer 3 years at least Standard & Poors "AA" None 30.00% 21.78 % -8.22 % $50,000,000 per account Utilize DVP 3 years Unrated None 10.00% 0.00% -10.00% $30,000,000 per account 10 years 10.00% 0.00% -10.00% 3years 20 % 26.79% 6.79 % Maintain $1 per share par value. Utilize DVP 60 days AAA by two of three rating agencies or assets of $500 million and investor SEC licensed > 5 yr: None N/A 0.00% N/A None 100.00% City of La Quinta Summary of Holdings City, Redevelopment Agency and Financing Authority April 30, 2016 City Cash & Investments Bank Accounts Name-Availabili Surplus Type Interest Rate Book Value Unrealized Gain Loss Fair Value Bank Wells Fargo - Demand Yes Checking 0.00% $ 2,716,721 N/A $ 2,716,721 $ 2,992,841 Petty Cash- Demand No N/A N/A 1,700 N/A 1,700 1,700 First Empire Securities Yes Savings Acct CD Interest Earnings N/A 13,437 N/A 13,437 - Washington St. Apts. - Demand Yes Operating N/A 144,325 N/A 144,325 144,961 Washington St. Apts. - Demand Yes Taxes & Insurance Acct 0.00% 15,171 N/A 15,171 13,071 Washington St. Apts. - Demand Yes Security Deposit 0.05 % 27,576 N/A 27,576 27,576 Washington St. Apta. - Demand Yes Savings 0.05 % 256,862 N/A 256,862 256,862 Washington St. Apts. - Demand Yes Money Market 0.00% N/A - Washington St. Apts. - Demand Yes Replacement Reserve CD 0.35 % 600,000 N/A 600,000 600,000 Washington St. Apts. Petty Cash - Demand Yes N/A 0.00% 200 N/A 200 200 Wells Fargo/Housing -Demand Yes Checking 0.00% 118,889 N/A 118,889 122,758 Total - Bank Accounts $ 3,894,881 $ 3,894,881 $ 4,159,969 U. S. Government Sponsored Enterprises Custodian - Availability Surplus Type/ Mood 's Rating Discount/ Rate Fair value a106/30/15 Ceent year addition or g Unrealized Gain Loss Fair Value Accrued Interest Days to Maturit Original Purchase Price Settlement Date First Call Date Maturity Date Original Days to Maturity Yield to Maturity Market Value Source Bank of New York - Demand Yes FNMA AAA 0.750% $ 13,165,492 $ (11,038) $ 13,154,454 12,593 318 $ 13,000,000 06/17/13 03/14/14 03/14/17 1366 0.750% Bank of New York Bank of New York - Demand Yes FNMA AAA 0.750% 4,869,428 (4,082) 4,865,346 4,658 318 5,000,000 05/30/13 03/14/14 03/14/17 1384 0.750% Bank of New York First Empire Securities - Demand Yes FHLMC AAA 1.750% 4,990,000 55,600 5,045,600 29,410 1,521 5,000,000 06/29/15 06/29/17 06/29/20 1827 1.750% First Empire Securites First Empire Securities - Demand Yes FHLMC AAA 1.250% 2,500,000 (5,050) 2,494,950 174 1,824 2,500,000 04/28/16 10/28/16 04/28/21 1826 1.250% First Empire Securites First Empire Securities- Demand Yes FHLB AAA 1.423% 2,491,250 1,325 2,489,925 187 1,824 2,500,000 04/28/16 10/28/16 04/28/21 1826 1.423% First Empire Securites Total - U.S. Government Securities $ 28,016,170 $ 34,105 $ 28,050,275 $ 47,022 $ 28,000,000 U. S. Treasury Notes Custodian - Availabili Surplus Issuer/Type Discount/ Rate Fair Value an 06/30/15 or Want year addition w Unrealized Gain Loss Fair Value Accrued Interest Days to MaturityPurchase Original Price Settlement Date First Call Date Maturity Date Original Days to MaturityMaturitySource Yield to Market Value First Empire Securities - Demand Yes T-Note 1.431 % $ 4,890,650 $ 100,350 $ 4,991,000 $ 20,765 1,309 $ 5,000,000 06/03/15 N/A 11/30/19 1641 1.431 % First Empire Securities First Empire Securities - Demand Yes T-Note 0.362% 5,008,000 (5,950) 5,002,050 2,049 153 5,000,000 07/31/15 N/A 09/30/16 427 0.362 % First Empire Securities First Empire Securities- Demand Yes T-Note 0.487% 5,001,000 (2,150) 4,998,850 6,181 276 5,000,000 07/31/15 N/A 01/31/17 550 0.487% First Empire Securities First Empire Securities - Demand Yes T-Note 0.279% 5,016,500 13,300 5,003,200 9,100 76 5,000,000 07/31/15 N/A 07/15/16 350 0.279% First Empire Securities Total -U.S. Treasury $ 19,916,150 $ 78,950 $ 19,995,100 $ 38,095 $ 20,000,000 Certicates of Deposit Custodian - Availabili Surplus Issuer/Type Yield Price Fair Velue of 16130/15 nentyeareddition Unrealized Gain Loss Fair Value Accrued Interest Days to Maturit Original Purchase Price Settlement Date First Call Date Maturity Date Original Days to MaturityMatudl Yield to Market Value Source G.E. Cap Bank CTF Dep Prgrm Yes G.E. Capital Bank CD 1.100% 238,992 1,390 240,382 998 593 $ 240,000 12/14/12 N/A 12/14/17 1826 1.100% G.E. Capital Bank Goldman Sachs Yes Goldman Sachs CD 1.500% 239,230 1,324 240,554 1,006 598 240,000 12/14/12 N/A 12/19/17 1831 1.150% Goldman Sachs Amex Centurion Yes Amex Centurion Bank CD 1.000% 242,794 1,080 243,874 999 830 240,000 08/08/13 N/A 08/08/18 1826 1.900% Amex Centurion Bank CitiBank Yes Citibank CD 1.000% 242,832 1,104 243,936 949 836 240,000 08/14/13 N/A 08/14/18 1826 1.900% CitiBank CD Webster Bank Yes Webster Bank CD 1.800% 241,445 2,714 244,159 83 1,088 240,000 04/23/14 N/A 04/23/19 1826 1.800% Webster Bank BMW Bank Yes BMW Bank CD 1.900% 241,426 2,721 244,147 62 1,090 240,000 04/25/14 N/A 04/25/19 1826 1.900% BMW Bank Medallion Bank Yes Medallion Bank CD 1.350% 240,739 221 240,960 53 725 240,000 04/25/14 N/A 04/25/18 1461 1.350% Medallion Bank Barclays Bank Yes Barclays Bank CD 1.900% 241,390 2,750 244,140 12 1,094 240,000 04/29/14 N/A 04/29/19 1826 1.900% Barclays Bank Third Savings Bank & Loan Yes Third Savings Bank & Loan CD 1.250% 240,583 240 240,823 8 728 240,000 04/29/14 N/A 04/28/18 1460 1.250% Third Savings Bank & Loan Berkshire Bank Yes Berkshire Bank CD 1.350% 240,641 1,152 241,793 - 730 240,000 04/30/14 N/A 04/30/18 1461 1.350% Berkshire Bank Crescent Bank Yes Crescent Bank CD 1.300% 240,773 (67) 240,706 730 240,000 04/30/14 N/A 04/30/18 1461 1.300% Crescent Bank Cornerstone Commercial Bank Yes Cornerstone Commercial Bank CD 1.350% 240,641 300 240,941 730 240,000 04/30/14 N/A 04/30/18 1461 1.350% Cornerstone Commercial Bank First Merchants Bank Yes First Merchants Bank CD 1.500% 241,289 1,949 243,238 730 240,000 04/30/14 N/A 04/30/18 1461 1.500% First Merchants Bank Ephrata Bank Yes Ephrata Bank CD 1.650% 241,478 2,748 244,226 730 240,000 04/30/14 N/A 04/30/18 1461 1.650% Ephrata Bank Parkway Bank & Trust Yes Parkway Bank & Trust CD 0.450% 240,230 (223) 240,007 470 23 240,000 05/23/14 N/A 05/23/16 731 0.450% Parkway Bank & Trust Customers Bank Yes Customers Bank CD 1.000% 240,732 127 240,859 1,012 395 240,000 05/28/14 N/A 05/30/17 1098 1.000% Customers Bank Traverse City Yes Traverse City CD 1.100% 240,557 813 241,370 579 240,000 05/30114 N/A 11/30/17 1280 1.100% Traverse City Merrick Bank Yes Merrick Bank CD 1.350% 240,648 1,193 241,841 186 739 240,000 05/09/14 N/A 05/09/18 1461 1.350% Merrick Bank Regal Bank Yes Regal Bank CD 1.400% 240,799 1,486 242,285 129 807 240,000 05/16/14 N/A 07/16/18 1522 1.400% Regal Bank Synchrony G.E. Cap Retail Bank CD (Draper Yes Synchrony G.E. Capital Retail Bank 2.000% 241,274 2,789 244,063 2,354 1,097 240,000 05/02/14 N/A. 05/02/19 1826 2.000% Synchrony G.E. Cap (Draper) First Business Bank Yes First Business Bank CD 1.750% 241,210 2,932 244,142 1,864 1,115 240,000 05/20/14 N/A 05/20/19 1826 1.750% First Business Bank Gulf Coast Bank Yes Gulf Coast Bank CD 1.750% 241,305 1,117 242,422 126 1,115 240,000 05/19/14 N/A 05/20/19 1827 1.750% Gulf Coast Bank Peapack -Goldstone Bank Yes Peapack -Goldstone Bank CD 1.800% 241,231 2,988 244,219 23 1,123 240,000 05/28/14 N/A 05/28/19 1826 1.800% Peapack -Goldstone Bank Washington Trust Yes Washington Trust CD 0.650% 240,667 (175) 240,492 611 254 240,000 06/09/14 N/A 01/09/17 945 0.650% Washington Trust TCF National Bank Yes TCF National Bank 0.700% 247,640 628 248,268 708 401 248,000 06/03/15 N/A 06/05/17 733 0.700% TCF National Bank Towne Bank Yes Towne Bank 0.900% 247,638 640 248,278 856 408 248,000 06/12/15 N/A 06/12/17 731 0.900% Towne Bank tat National -Mayfield Yes tat National -Mayfield 1.000% 247,167 1,356 248,523 129 590 248,000 06/11/15 N/A 12/11/17 914 1.000% 1st National -Mayfield Independent Bank Yes Independent Bank 0.900% 246,983 1,505 248,488 110 622 248,000 06/12/15 N/A 01/12/18 945 0.900% Independent Bank Embassy National Yes Embassy National 1.000% 246,661 1,699 248,360 88 685 248,000 06/17/15 N/A 03/16/18 1003 1.000% Embassy National Carolina Alliance Yes Carolina Alliance 1.000% 246,698 1,696 248,394 75 688 248,000 06/19/15 N/A 03/19/18 1004 1.000% Carolina Alliance South Atlantic Yes South Atlantic 1.000% 246,584 813 247,397 142 704 248,000 06/09/15 N/A 04/04/18 1030 1.000% South Atlantic Compass Bank Yes Compass Bank 1.350% 246,289 2,016 248,305 1,348 766 248,000 06/05/15 N/A 06/05/18 1096 1.350% Compass Bank MB Financial Bank Yes MB Financial Bank 1.100% 246,348 2,009 248,357 187 766 248,000 06/05/15 N/A 06/05/18 1096 1.100% MB Financial Bank Mfr Trade & Trust Yes Mfr Trade & Trust 1.200% 246,234 1,902 248,136 1,158 772 248,000 06/10/15 N/A 06/11/18 1097 1.200% Mfr Trade & Trust Morton Community Yes Morton Community 1.250% 246,001 2,979 248,980 153 956 248,000 06/12/15 N/A 12/12/18 1279 1.250% Morton Community Farmers & March Yes Farmers & Merch 1.250% 246,001 3,202 249,203 212 1,011 248,000 06/05/15 N/A. 02/05/19 1341 1.250% Farmers & March Solomon State Yes Solomon State 1.400% 245,825 3,832 249,657 247 1,130 248,000 06/04/15 N/A 06/04/19 1461 1.400% Solomon State Connect One Yes Connect One 1.500% 245,817 3,835 249,652 254 1,131 248,000 06105/15 N/A 06/05/19 1461 1.500% Connect One Riverwood Yes Riverwood 1.400% 245,565 4,461 250,026 238 1,223 248,000 06/05/15 N/A 09/05/19 1553 1.400% Riverwood EverBank Yes EverBank 1.700% 244,798 6,490 251,288 1,698 1,497 248,000 06/05/15 N/A 06/05/20 1827 1.700% EverBank Capital One Yes Capital One 1.900% 241,790 6,434 248,224 1,811 1,502 245,000 06/10/15 N/A 06/10/20 1827 1.900% Capital One Bank MidWest Yes Bank Mid West 1.650% 244,811 6,577 251,388 202 1,504 248,000 06/12/15 N/A 06/12/20 1827 1,650% Bank Mid West Ally Bank Midvale Yes Ally Bank Midvale 1.700% 240,000 2,134 242,134 1,430 968 240,000 12/24/15 N/A 12/24/18 1096 1.700% Ally Bank Midvale Wells Fargo Bank Yes Wells Fargo Bank 1.200% 240,000 1,942 241,942 31 1,032 240,000 02/26/16 N/A 02/26/19 1096 1.200% Wells Fargo Bank Comeni Ca ital Bank Yes Comenit Ca i[al Bank 1.700 % 240,000 252 239,748 89 1,759 240,000 02/22/16 N/A 02/22/21 1827 1.700% Comenit Capital Bank Total -Certificates of Deposit Average CD Yield 2.222% $ 1Q931,756 $ 8$571 $ 11,020,327 $ 22,111 $ 10,941,000 City of La Quints Summary of Holdings City, Redevelopment Agency and Financing Authority ADril 30. 2016 Local Agency Investment Fund Name - Availability Surplus Type Interest Rate Book Value Unrealizable Gain/(Loss) Fair Value Accrued Interest Days. to Maturity Actual Management Fees Charged Statutory Mgmt Fees Allowed LAIF- City -Demand Yes State Pool 0.51% $ 25,421,368 $ - $ 25,421,368 $ N/A 1.75%-Q/E 03/31/16 5.00% Total - State Pool $ 25,421,368 1 $ - I $ 25,421,368 Total City Investments Total City Cash 8 Investments Fiscal Agent Investments $ 24,285,444 $ 201,626 $ 84,487,070 $ 107,228 $ 88,180,325 $ 201,626 $ 88,381,952 $ 107,223 Portfolio - Money Mrkt Mutual Funds Trustee - Availability Surplus Money Market Mutual Fund Interest Rate Book Value Unrealizable Gain/ Loss Market Value Accrued Interest Days to Maturity Management Fees Civic Center U.S.Bank - Project Yes 1st American 0.020% $ - $ - $ N/A 1 .40% of Average Daily Civic Center U.S.Bank - Debt Svc Yes 1stAmerican 0.020% - - - N/A 1 1994 SA U.S. Bank -Debt Svc Yes 1st American 0.020% - - - N/A 1 1998 SA U.S. Bank -PA 2 Debt Svc Yes 1stAmerican 0.020% - - N/A 1 1998 SA U.S. Bank -PA 1Debt Svc Yes 1st American 0.020% - N/A 1 1996 FA Series Bond Yes 1st American 0.020% - - - N/A 1 2001 SA U.S. Bank -Debt Service Yes 1st American 0.020% - - - N/A 1 2004 Fin Auth Revenue Bonds Yes 1st American 0.020% - - - N/A 1 2004 Fin Auth Housing Project Yes 1st American 0.020% - - - N/A 1 2002 SA U.S. Bank - CIP Yes 1st American 0.020% - - - N/A 1 2002 SA U.S. Bank - Debt Svc Yes 1st American 0.020% - - - N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 2,420,286 - 2,420,286 N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 52 - 52 N/A 1 2011 Financing Authority Debt Service Yes 1st American 0.020% 69 - 69 N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 600,009 - 600,009 N/A 1 2011 Financing Authority Reserve Yes 1st American 0.020% 2,694,421 - 2,694,421 N/A 1 2011 PA 2 Taxable Revenue Bond Yes 1st American 0.020% 25,560,947 - 25,560,947 N/A 1 2011 SA 1 Debt Service Fund Yes 1st American 0.020% - - - N/A 1 2011 SA 2 Bond Proceeds Yes 1st American 0.020% - - - N/A 1 2013 Series A Refunding Bonds Yes 1st American 0.020% 7 - 7 N/A 1 2013 Series B Refunding Bonds Yes 1st American 0.020% 2 - 2 N/A 1 2014 Tax Allocation Refunding Bonds Yes 1st American 0.020% 40 40 N/A 1 Subtotal - Mutual Fund 31,275,833 $ 31,275,833 1 $ Total Fiscal Agent Investments Grand Total Average Maturity $ 31,275,833 $ - $ 31,275,833 $ $ 119,456,1581 $ 201,6261 $ 119,657,7851 $ 107,228 353 Days 1 0.64% City of La Quinta Summary of Investment Activities City, Successor Agency and Financing Authority April 30, 2016 Investments Purchased Name Type Principal Date Yield to Maturity First Empire Securities (2) US Securities 4,991,250 LAIF Quarterly Interest 30,520 US Bank Mutual Fund Interest 158 Total Investments Purchased 5,021,928 Investments Sold/Matured Name Type Principal Date Yield to Maturity LAIF-CITY (1,000,000) Debt Svc Pymt (51,336) Total Investments Sold/Matured (1,051,336) Checking & Savings -Net Change 1 (3,812,576) Investment Change Prior Month Ending Balance $ 119,298,142 Plus : Investments Purchased 5,021,928 Less: Investments Sold (1,051,336) Checking & Savings - Net Change 3,812,576 Month Ending Balance 119,456,158 City of La Quints Disbib,b,, of Cash & Investments & Balances April 30, 2016 Distrlbutlon of Cash & Investments City Totals General Fund 50,423.898 Gas Tax (34731) Quimby Fund 5,1471025 AB 939 731,918 InOastmcture Fund 23,460 Developer Impact fees 4,004045 Art in Public Places 612:235 Special Revenue 1,359,757 Interest Fund 43,968 Capital Project Fund 1,185,46] Equipment Replacement Fund 2,679,451 Information Technology Fund 742528 Park Equipment & Facility 2'562:158 Landscape & Lighting Fund (510,437) SilverRock Resort (699,369) Trost & Agency Funds 274,859 Insurance Fund 2,412 Su laman[al Pension Plan 139,611 Subtotal $ 68,688,335 Successor Agency Totals Project Area 1 Proj-A.. 2 Capital Improvement Funds $ 6,578,943 $ 4,685,429 $ 11,264,272 Debt Service Fund. 33-261 $ 3,346 Successor Agency 5,019:417 8 $ 5,019,425 Low & Moderate Inmme Funds 25,562741 664 $ 25563,404 Subtotal $ 37,184:085 $ 4,688,362 E 41,850,.7 Housing Authority Low & Moderate Inmme Funds $ 2.559.216 $ 6,358160 $ 8,917,376 Subtotal $ 2,559,218 1 is 61358,160 1 $ 0,917.375 Financing Authority Project Fund, Debt Service Funtl, 0 0 Subtotal $ Total E 119,458,1.8 Cash Balances T e Jul 15 Au ust Se lember October November December Jenua 15 Februa March A N Me June Cash & Inveatna-ts 12,827.791 1,629,972 3.401.315 1,230,978 2,393,262 2,292,938 2,035,248 2,064,948 7,707,457 3,894,881 0 State Pool 33,951,810 17,751,810 15,351,810 15,376,525 14,376,525 17,376,525 31,390,848 27,390,848 26,390,848 25,421,368 0 Interest beating adi- bank deposit 0 0 0 0 0 0 0 0 0 0 0 U.S. Treasury BilislNotes 19,916.150 19,916,150 19,916,150 19,916,150 19,916,150 19,916, 150 19,916,150 19,916,150 19,916.150 19,916,150 0 U.S. Govemment Sponsoretl Enlerpdses 28,022,920 28,022,920 28,022,920 28.022.920 28.022,920 26:022,920 28,022,920 28,022,920 23.024,920 28,016,170 0 Pnme Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 Coporale Notes 0 0 0 0 0 0 0 0 0 0 0 Cenifimtes of Deposit 10,933,151 10,933,151 10,933,151 10,933,151 10,933,151 11,111,111 10,933,151 10,931,756 10,931,756 10,931,756 0 Mutual Funds 31,274,730 43,458,172 31,896,605 31,275,023 31275,183 31,275,331 3,.2751497 36,768,919 31,327,011 31,275,833 0 Total $ 136,926,552 1121,712,175 $ 109,521,951 $ 106,754.747 $ t06,917,191 $104,817,022 $ 123,573,814 $ 125,095,541 $ t19,288,142 $ 119,456,158 $ - $ T e Jul 14 Au ust Se lember October November December Jenua 15 Februa March A nl Ma June Cash&Investments 7,148,056 2,012,131 3,135,406 1,490,701 2,497,575 4,025,819 4,805,279 1,200.665 1,836,675 4,787,495 10,975,972 4,945,233 State Pool 49,040,985 35,540,985 32.540,984 29,567.293 27.367.293 27,367,20 35,885,948 29,885,948 28.885,948 28,905,531 48,905.531 48,923,919 Interest beating active bank deposit 0 0 0 0 0 0 0 0 0 0 0 0 U.S. Treasury BilislNotes 0 0 0 0 0 0 0 0 0 0 0 4,890,650 U.S. Govemment Sponsored Enlerpdses 37,959,046 37,960,372 37,961,656 37.962,983 37,964,267 37,965,593 37,966,920 37,968,118 37,969,445 37,970,729 17,972,055 28,022,920 Prime Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 0 Corpordta Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates of Deposit 6,480,000 6,480.000 6,480,000 6,480,000 6,480,000 6'480,000 8,480,01. 6,410,1.0 6,480.000 6,480,000 6.480.000 10,933.151 Mutual Funds 3t,302,066 42,911,657 31,879,618 31,273,469 31,273,629 31,2]3,784 31,273,944 37,298,633 31,340,838 37,274,260 31,274,415 31,274,574 Total $ 131,930,153 $ 124,905,145 $ 111,997,664 $ 106,774,446 $ 105,582,764 $ 107.112.489 $ 116,412,091 $ 112,833,364 $ 106,512,906 $ 109,418,015 $ 115,607,973 $ 128,990,447 T e July 13 August September October November December J.n..W 14 Februa March A ril May June Cash & Invesbnents 437,484 648,459 697,949 1,684,060 565,369 1,931,111 3,557,663 5,680,831 3,591,157 1,334084 3,630,962 8,993,908 State Pool 34424531 18,824,537 17.1.537 11,111,171 17,113,071 18,793,075 25,421,368 31,804,337 31,804,337 31,820,932 33,020,932 49,020,932 Interest bearing active bank deposit 39,962,564 39,964,504 39,966,844 0 0 0 0 0 0 0 0 0 U.B. Tmasury BillslNotes 40,194,271 40,196,750 40,199,752 40,200,518 40,199,481 30,200,805 15,201,841 11,999,484 19,918,150 0 0 0 U.S. Govemment Sponsored Enlerpdses 42,943,426 42,944,752 42,946,036 42,947,363 39,948,647 39,949,973 3.,911,301 31)952,498 39,953,825 39,955,108 39,956,435 37,957,719 Pd.. Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 0 Corporate Notes 0 0 0 0 0 0 0 0 0 0 0 0 Cenificates of Deposit 1,440,000 1.680,000 1,680,000 10,931,758 1,680,000 1,680,011 11,911,756 1,680,000 1,680,000 4,080,000 6,240.000 6,480.000 Mutual Funds 3,215,116 15,671,311 3,436,046 2,846,265 2,559,71 12,55%821 18,645,070 25,098,875 33.928.993 33,847,806 33,847,974 33,870,741 Total $ 162,617,398 $ 159,930,313 $ 146,550,564 $ 114,603,035 $ 102,946,371 $105,116,229 $ 113,708,998 $ 116,216,006 $ 130,874,462 $ 111,037,931 $ 116,696,303 $ 136,323,300 Type July 12 Au ust September Ocober November December Janus 13 Feb..,March A d May June Cash & Invesbnents (524,579) 787,300 347,529 (1,030,761) 10,988,854 (487,400) 11706,699 555,858 214:121 42,116 706,238 72,776 Stale Pool 37,144,005 17,769,005 26,519,005 21,646,825 26,246,825 37,946,825 46,871,689 31,771:689 37,971,689 39,501,132 35,801,132 36,801,132 Interest beading active bank deposit 39,975,73 39,941:367 39,955,737 39,972,429 39,987,001 39,898,494 31101111 39:019,093 M,128,379 39,938,373 39,947,649 39,955,556 U.S. Treasury BillslNotes 72,981,334 70,986,318 70,%::311 70,992.M 61,031,070 61,0s3'381 61,035:737 61,036,858 61,037:947 10,9 12 l 40,992,192 1111,71 U.S. Govemment Sponsored Enterprises 8,999,015 8,999,709 0 0 0 0 0 3,000,000 3,000,000 23,000,000 28,000,000 42:942,099 Pnme Commercial Paper 11998,605 4,999,025 4,999,721 0 0 0 0 0 0 0 0 0 Corporate Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates of Deposit 724,000 480,000 480,000 480,000 480,000 1,200.000 1,200.000 1,680,000 1,680.000 1,680,000 1.680'000 1,440,000 Mutual Funds 16,025,086 15,464,803 2,540,266 2,497,187 2,503,903 2,462,175 2,462,208 9,029,319 2,490,259 2,409,320 2,412,269 3,215,081 Total $ 187,323,201 $ 159,427,561 $ 145,828,569 $ 142,557,903 $ 141,237,659 $142,053,474 $ 153,185,943 $ 154,992,818 $ 146,322,795 $ 147,Sfi3,742 $ 149,539,480 $ 164,618,433 T e Jul 11 August Se lember October November December Jenua 12 Februa March April May June Cash &Investments 281,578 9,976,528 249,778 13,795,085 -1,090,198 979,796 1,057,919 6,838,073 341,072 254,700 2,980,940 455,407 State Pool 21,378,745 17,978,745 17,278,745 15,200,984 26,650,984 39,150,985 39,975,653 31,975:653 36,675,653 35,510,862 39:110.112 38,111,12 Interest bearing active bank deposit 10,001,051 15,007,114 39,514,6t5 39,527,820 39,546,824 39,563,950 39,581,019 39,896,313 39,912,287 39,928,765 39,944,847 39,959,602 U.S. Treasury BillslNotes 58,942,159 58,947,722 72,949,195 60,955,235 60,962,430 43,967,696 43,970,933 58,371,968 58,369,811 73:368,195 72,968,698 792974,913 U.S. Govemment Sponsored Enterprises 19,994,459 19,997,371 14:995,325 14,996,096 14,998,842 14,997,613 23,997,920 23,998,996 23,906,161 8,996,956 8,997:610 8,998,321 Prime Commercial Paper 19,992,888 4.997,433 0 0 0 6,999,427 14,996,537 14,998,717 9.996.828 9,998,388 9,996,.2 11,997,202 Corporate Notes 10,034,373 10,024,534 5,015,752 6,008,776 5,002,025 0 0 0 0 0 0 0 Cenificates of Deposit 724,000 724,000 724,000 724,000 724,000 724;000 724,000 724,000 724,000 724,000 724,000 724,000 Mutual Funds 45,287,175 45,258,832 16,767,608 16,130,247 16,130:247 16,132,569 15,983,994 3,585,189 3,612,38 3,397,985 3,763,623 16,088,410 T0tal $ 186,636,428 $ 182,912,279 $ 167,495,018 $ 166,338.243 $ 162.923.154 $162,516.036 $ 180.287.975 $ 180,388,909 $ 172,944,050 $ 172,179,851 $ 179,286.862 $ 189,208,717 City of La Quinta Comparative Rates of Interest April 30, 2016 of La Quinta Year Month Annualized Earnings Average Maturity (days) Treasury Bills/Note Three Month Non -Financial LAIF Rate 0.53% Pooled Cash Fiscal Agent Overall Three Month ISix Month One Year Two Year FY10/11 July 2010 0.50% 0.15% 0.47% 119 0.16% 0.20% 0.30% 0.63% 0.28% Aug 2010 0.49% 0.15% 0.46% 108 0.15% 0.19% 0.26% 0.38% 0.25% 0.51% Sept 2010 0.55% 0.15% 0.51% 107 0.16% 0.19% 0.27% 0.38% 0.24% 0.50% Oct 2010 0.55% 0.15% 0.51% 88 0.13% 0.17% 0.23% 0.38% 0.23% 0.48% Nov 2010 0.53% 0.15% 0.49% 84 0.18% 0.21% 0.28% 0.50% 0.23% 0.45% Dec 2010 0.57% 0.14% 0.52% 265 0.15% 0.19% 0.30% 0.63% 0.23% 0.46% Jan 2011 0.51% 0.14% 0.43% 206 0.16% 0.18% 0.28% 0.63% 0.24% 0.54% Feb 2011 0.55% 0.17% 0.46% 210 0.15% 0.17% 0.31% 0.63% 0.23% 0.51% Mar 2011 0.54% 0.17% 0.45% 218 0.05% 0.13% 0.26% 0.75% 0.23% 0.50% Apr 2011 0.59 % 0.17% 0.48% 192 0.05% 0.10% 0.28% 0.63% 0.20% 0.59% May 2011 0.48% 0.17% 0.41% 156 0.06% 0.12% 0.20% 0.50% 0.16% 0.41% June 2011 0.53% 0.00% 0.35% 126 0.03% 0.10% 0.20% 0.38% 0.15% 0.45% FY11/12 July 2011 0.53% 0.00% 0.35% 112 0.07% 0.12% 0.15% 0.20% 0.14% 0.38% Aug 2011 0.60% 0.00% 0.38% 102 0.02% 0.05% 0.10% 0.13% 0.16% 0.41% Sept 2011 0.58% 0.03% 0.39% 124 0.02% 0.06% 0.09% 0.13% 0.14% 0.38% Oct 2011 0.53% 0.03% 0.35% 117 0.01 % 0.06% 0.12% 0.25% 0.15% 0.39% Nov 2011 0.52% 0.03% 0.37% 94 0.03% 0.07% 0.10% 0.25% 0.14% 0.40% Dec 2011 0.48% 0.03% 0.35% 86 0.02% 0.06% 0.11% 0.13% 0.14% 0.39% Jan 2012 0.45% 0.03% 0.34% 74 0.05% 0.08% 0.11% 0.25% 0.14% 0.39% Feb 2012 0.49% 0.05% 0.36% 72 0.12% 0.15% 0.17% 0.25% 0.17% 0.39% Mar 2012 0.44% 0.05% 0.34% 74 0.08% 0.14% 0.19% 0.25% 0.18% 0.38% Apr 2012 0.44% 0.09% 0.35% 61 0.10% 0.15% 0.19% 0.25% 0.20% 0.37% May 2012 0.43% 0.09% 0.34% 62 0.09% 0.14% 0.19% 0.25% 0.19% 0.36% June 2012 0.38% 0.08% 0.29% 47 0.10% 0.15% 0.21% 0.25% 0.21% 0.36% FY12/13 July 2012 0.41% 0.08% 0.31% 112 0.11% 0.15% 0.18% 0.22% 0.22% 0.36% Aug 2012 0.41% 0.08% 0.29% 31 0.11% 0.14% 0.20% 0.25% 0.20% 0.38% Sept 2012 0.43% 0.09% 0.33% 34 0.11% 0.14% 0.18% 0.25% 0.20% 0.35% Oct 2012 0.47% 0.10% 0.36% 22 0.13% 0.16% 0.18% 0.25% 0.19% 0.34% Nov 2012 0.48% 0.10% 0.36% 161 0.10% 0.15% 0.18% 0.25% 0.20% 0.32% Dec 2012 0.47% 0.10% 0.36% 137 0.08% 0.12% 0.16% 0.13% 0.20% 0.33% Jan 2013 0.44% 0.10% 0.34% 111 0.08% 0.11% 0.14% 0.25% 0.16% 0.30% Feb 2013 0.37% 0.10% 0.29% 105 0.13% 0.14% 0.15% 0.25% 0.17% 0.29% Mar 2013 0.39% 0.09% 0.30% 123 0.08% 0.11% 0.15% 0.25% 0.15% 0.29% Apr 2013 0.31% 0.08% 0.25% 186 0.05% 0.08% 0.14% 0.13% 0.12% 0.26% May 2013 0.30% 0.06% 0.23% 175 0.05% 0.08% 0.14% 0.25% 0.10% 0.25% June 2013 0.30% 0.07% 0.23% 212 0.05% 0.09% 0.16% 0.38% 0.10% 0.24% FY 13/14 July 2013 0.28% 0.07% 0.21 % 336 0.03% 0.07% 0.12% 0.25% 0.11% 0.27% Aug 2013 0.28% 0.06% 0.21% 303 0.03% 0.06% 0.07% 0.14% 0.09% 0.27% Sept 2013 0.30% 0.07% 0.23% 321 0.01 % 0.04% 0.01 % 0.25% 0.08% 0.26% Oct 2013 0.48% 0.06% 0.31% 427 0.05% 0.08% 0.16% 0.25% 0.11% 0.27% Nov 2013 0.49% 0.06% 0.31% 444 0.05% 0.08% 0.16% 0.25% 0.09% 0.26% Dec 2013 0.49% 0.05% 0.31% 396 0.07% 0.09% 0.14% 0.25% 0.09% 0.26% Jan 2014 0.44% 0.05% 0.32% 381 0.04% 0.06% 0.13% 0.38% 0.09% 0.24% Feb 2014 0.44% 0.03% 0.30% 357 0.05% 0.08% 0.12% 0.25% 0.10% 0.24% Mar 2014 0.44% 0.02% 0.30% 352 0.05% 0.07% 0.12% 0.38% 0.10% 0.24% Apr 2014 0.47% 0.02% 0.33% 368 0.02% 0.05% 0.11% 0.45% 0.10% 0.23% May 2014 0.49% 0.02% 0.35% 373 0.04% 0.06% 0.10% 0.39% 0.10% 0.23% June 2014 0.44% 0.02% 0.33% 310 0.04% 0.07% 0.11% 0.50% 0.10% 0.23% FY14/15 July 2014 0.45% 0.02% 0.34% 305 0.03% 0.06% 0.11% 0.50% 0.10% 0.24% Aug 2014 0.49% 0.02% 0.36% 313 0.03% 0.05% 0.11% 0.50% 0.11% 0.26% Sept 2014 0.51% 0.02% 0.36% 325 0.02% 0.04% 0.12% 0.50% 0.10% 0.25% Oct 2014 0.50% 0.02% 0.36% 323 0.02% 0.06% 0.10% 0.38% 0.10% 0.26% Nov 2014 0.52% 0.02% 0.37% 317 0.03% 0.08% 0.14% 0.50% 0.10% 0.26% Dec 2014 0.52% 0.02% 0.37% 304 0.02% 0.07% 0.18% 0.50% 0.13% 0.27% Jan 2015 0.49% 0.02% 0.36% 268 0.02% 0.07% 0.21% 0.50% 0.12% 026% Feb 2015 0.51% 0.02% 0.36% 269 0.02% 0.08% 0.21% 0.50% 0.12% 0.27% Mar 2015 0.52% 0.02% 0.37% 261 0.04% 0.14% 0.27% 0.50% 0.11% 0.28% Apr 2015 0.52% 0.02% 0.37% 248 0.02% 0.07% 0.25% 0.50% 0.10% 0.28% May 2015 0.50% 0.02% 0.35% 388 0.01% 0.07% 0.26% 0.63% 0.12% 0.29% June 2015 0.70% 0.02% 0.53% 378 0.02% 0.09% 0.30% 0.63% 0.14% 0.30% FY15/16 July 2015 0.79% 0.02% 0.57% 417 0.08% 0.17% 0.34% 0.63% 0.13% 0.32% Aug 2015 0.91 % 0.02% 0.60 % 467 0.10% 0.28% 0.42 % 0.63% 0.18% 0.33% Sept2015 0.94% 0.02% 0.62% 470 0.02% 0.11% 0.45% 0.63% 0.22% 0.34% Oct 2015 0.94 % 0.02% 0.62% 458 0.11% 0.29% 0.21% 0.63% 0.18% 0.36% Nov 2015 0.95% 0.02% 0.62% 448 0.22% 0.42% 0.51% 0.88% 0.20% 0.37% Dec 2015 0.92 % 0.02% 0.61 % 419 0.22% 0.51% 0.69 % 0.88% 0.36% 0.40 % Jan 2016 0.81% 0.02% 0.57% 351 0.36% 0.47% 0.69% 0.75% 0.47% 0.45% Feb 2016 0.90 % 0.02% 0.62% 358 0.33% 0.49% 0.67 % 0.75% 0.47% 0.47% Mar 2016 0.88% 0.02% 0.60 % 314 0.24% 0.39% 0.67% 0.88% 0.47% 0.51 ADr 2016 0.82 % 0.02% 0.61 % 353 0.22% 0.40 % 0.62% 0.75% 0.48% 0.53% City of La Quinta Chart of Interest Rates November 2015 through April 2016 1.00% 0.90% 0.80% 0.70% 0.60% 0.50% 0.40% 0.30% 0.20% 0.10% 0.00% NoV15 Dec'15 Jan'16 Feb'16 Marl Apr'16 Months — — Annualized Earnings -Pooled Cash Investments Annualized Earnings -Fiscal Agent Invesmrents - Annualized Earnings -All m Month Treasury Bill Rate Year Treasury Note Rate GEM ofthe DESERT — TO: La Quinta City Council FROM: Karla Campos, Finance Director/Treasurer SUBJECT: Treasurer's Report for May 31, 2016 DATE: July 14, 2016 Attached is the Treasurer's Report for the month ending May 31, 2016. 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 Balance 04/30/16 Purchased Notes Sold/Matured Ending Change LAIF 25,421,368 $ 8,000,000 $ 33,421,368 8,000,000 Interest bearing active bank deposit - Certificates of Deposit 10,931,756 240,000 (240,230) 10,931,526 (230) US Treasuries 19,916,150 19,916,150 0 US Gov't Sponsored Enterprises 28,016,170 28,016,170 0 Commercial Paper - - Corporate Notes - - - Mutual Funds 31,275,833 157 1 31,275,990 1 157 Subtotal $ 115561,277 $ 8,240,157 $ 240230 $ 123,561,204 $ 7.999,927 Cash $ 3,894,881 1 & 2 $ 185,525 1 $ 4,080.406 1 $ 185,525 Total $ 119,456,158 $ 8,240,157 1 1 $ 54,705 $ 127,641,610 1 $ 8,185,452 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 and First Empire monthly custodian report to determine the fair market value of investments at month end. 46� Karla Campos Finance Director/Treasurer Footnote (1) The amount reported represents the net increase (decrease) of deposits and withdrawals from the previous month. I -y-•ZO U Date (2) 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. CITY OF LA QUINTA PERMISSIBLE DEPOSITS AND INVESTMENTS May 31, 2016 The City Treasurer will be permitted to invest in the following types of investments subject to the maximum percentage compliance limits and bid process requirements: All maturities must be less than the maximum allowed. Type of Investments Checking/Savings and other time accounts Certificate of Deposits U.S. Treasury Bills, Strips, Notes and Bonds. U.S. Government Sponsored Enterprises and Federal Government Securities ( except any collateralized mortgage obligation (CMO) or structured note which contains embedded Government National Mortgage Association (GNMA) Federal Farm Credit (FFCB) Federal Home Loan Bank Notes & Bonds (FHLB) Federal National Mortgage Association (FNMA) Federal Home Loan Mortgage Corporation FHLMC Prime Commercial Paper Medium Term Corporate Notes - TLGP Local Agency Investment Fund (LAIF) Local Agency Bonds/CA Local Agency Bond Obligations Professionally Managed Account Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolio consists only of US Agency Securities maintaining a par value per share of $1, All Funds Maximum All Funds Actual % All Funds Over (Under) 85.00% 3.20 %-81.80% 60.00% 8.56 % -51.44 % 100.00% 15.60% -84.40% 30.00% 21.95% -8.05% 30,000,000 25,000,000 20,000,000 20,000,000 2,500,000 18,000,000 7,500,000 (30,000,000) (22,500,000) (2,000,000) 12,500,000 95,000,000 $ 28,000,000 (67,000,000) 15.00% 0.00% -15.00% 5,000,000 5,000,000 (5,000,000) (5,000,000) 20.00% -20.00% 10,000,000 (10,000,000) 10,000,000 (10,000,000) 30.00% 26.18 % -3.82 % 10.00% 0.00% 10.00 10.00% 0.00% -10.00% 20.00% 24.50% 4.50% Investment Agreements for bond proceeds and/or reserve funds. N/A 0.00% N/A Total 100.00 % Annualized Earnings of Pooled Cash Investments Annualized Earnings of Fiscal Agent Investments Annualized Earnings of All Investments 0.798 % 0.020% 0.601 % Surplus Maximum Surplus % Surplus Over (Under) Restrictions Maximu Maturitym Credit Quality Exceptions 85.00% 0.96%-84.04% <=$250,000 per institution 3 years FDIC Insured None 60.00% 8.78%-51.22% <=$250,000 per institution 5 years FDIC Insured None 100.00% 15.96% -84.04% Except no more than $8 million may be invested over 2 years 10 years None 30.00% 22.46% -7.54% Restricted to per -issuer limits below: 3 years None 30,000,000 25,000,000 20,000,000 20,000,000 2,500,000 18,000,000 7,500,000 (30,000,000) (22,500,000) (2,000,000) 12,500,000 $30.0 million $25.0 million $20.0 million $20.0 million 95,000,000 $28,000,000 $ (67,000,000) $95.0 million 15.00% 0.00% -15.00% 15 % days Standard & Poors/Moody's None �90 A-1, P-1 10.00% 0.00% -10.00% $10,000,000 per Issuer 3 years at least Standard & Poors "AA" None 30.00% 26.78 % -3.22 % $50,000,000 per account Utilize DVP 3 years Unrated None 10.00% 0.00% -10.00% $30,000,000 per account 10 years 10.00% 0.00% -10.00% 3years 20 % 25.07% 5.07 % Maintain $1 per share par value. Utilize DVP 60 days AAA by two of three rating agencies or assets of $500 million and investor SEC licensed > 5 yr: None N/A 0.00% N/A None 100.00% City of La Quinta Summary of Holdings City, Redevelopment Agency and Financing Authority May 31, 2016 City Cash & Investments Bank Accounts Name-Availabili Surplus Type Interest Rate Book Value Unrealized Gain Loss Fair Value Bank Wells Fargo -Demand Yes Checking 0.00% $ 2,827,861 N/A $ 2,827,861 $ 3,101,545 Petty Cash- Demand No N/A N/A 1,700 N/A 1,700 1,700 First Empire Securities Yes Savings Acct CD Interest Earnings N/A 55,511 N/A 55,511 55,511 Washington St. Apts. - Demand Yes Operating N/A 154,953 N/A 154,953 156,772 Washington St. Apts. - Demand Yes Taxes & Insurance Acct 0.00% 17,271 N/A 17,271 17,271 Washington St. Apts. - Demand Yes Security Deposit 0.05 % 27,576 N/A 27,576 27,576 Washington St. Apta. - Demand Yes Savings 0.05 % 262,304 N/A 262,304 262,304 Washington St. Apts. - Demand Yes Money Market 0.00% N/A - Washington St. Apts. - Demand Yes Replacement Reserve CD 0.35 % 600,000 N/A 600,000 600,000 Washington St. Apts. Petty Cash - Demand Yes N/A 0.00% 200 N/A 200 200 Wells Fargo/Housing -Demand Yes Checking 0.00% 133,030 N/A 133,030 136,250 Total - Bank Accounts $ 4,080,406 $ 4,080,406 $ 4,359,129 U. S. Government Sponsored Enterprises Custodian - Availability Surplus Type/ Mood 's Rating Discount/ Rate Fair Vawe at 06/30/15 cu nantyear addition Unrealized Gain Loss Fair Value Accrued Interest Days to Maturit Original Purchase Price Settlement Date First Call Date Maturity Date Original Days to MaturityMaturitySource Yield to Market Value Bank of New York - Demand Yes FNMA AAA 0.750% $ 13,165,492 $ (23,390) $ 13,142,102 21,079 287 $ 13,000,000 06/17/13 03/14/14 03/14/17 1366 0.750% Bank of New York Bank of New York - Demand Yes FNMA AAA 0.750% 4,869,428 (8,650) 4,860,778 7,796 287 5,000,000 05/30/13 03/14/14 03/14/17 1384 0.750% Bank of New York First Empire Securities - Demand Yes FHLMC AAA 1.750% 4,990,000 48,100 5,038,100 36,944 1,490 5,000,000 06/29/15 06/29/17 06/29/20 1827 1.750% First Empire Securites First Empire Securities - Demand Yes FHLMC AAA 1.250% 2,500,000 (8,725) 2,491,275 2,865 1,793 2,500,000 04/28/16 10/28/16 04/28/21 1826 1.250% First Empire Securites First Empire Securities - Demand Yes FHLB AAA 1.423% 2,491,250 10,825 2,480,425 3,094 1,793 2,500,000 04/28/16 10/28/16 04/28/21 1826 1.423% First Empire Securites Total - U.S. Government Securities $ 28,016,170 $ (3,490) $ 28,012,680 $ 71,778 $ 28,000,000 U. S. Treasury Notes Custodian - Availabili Surplus Issuer/Type Discount/ Rate Fair Value an 06/30/15 or pant year addition w Unrealized Gain Loss Fair Value Accrued Interest Days to MaturityPurchase Original Price Settlement Date First Call Date Maturity Date Original Days to MaturityMaturitySource Yield to Market Value First Empire Securities - Demand Yes T-Note 1.431 % $ 4,890,650 $ 87,500 $ 4,978,150 $ 1,278 $ 5,000,000 06/03/15 N/A 11/30/19 1641 1.431 % First Empire Securities First Empire Securities - Demand Yes T-Note 0.362% 5,008,000 (7,350) 5,000,650 4,167 122 5,000,000 07/31/15 N/A 09/30/16 427 0.362% First Empire Securities First Empire Securities - Demand Yes T-Note 0.487% 5,001,000 (5,150) 4,995,850 8,310 245 5,000,000 07/31/15 N/A 01/31/17 550 0.487% First Empire Securities First Empire Securities - Demand Yes T-Note 0.279% 5,016,500 14,250 5,002,250 11,762 45 5,000,000 07/31/15 N/A 07/15/16 350 0.279% First Empire Securities Total -U.S. Treasury $ 19,916,150 $ 60,750 $ 19,976,900 $ 24,239 $ 20,000,000 Certicates of Deposit Custodian - Availabili Surplus Issuer/Type Yield Price Fair Value of O6130/15 Went year addition Unrealized Gain Loss Fair Value Accrued Interest Days to Maturit Original Purchase Price Settlement Date First Call Date Maturity Date Original Days to MaturityMaturity Yield to Market Value Source G.E. Cap Bank CTF Dep Prgrm Yes G.E. Capital Bank CD 1.100% 238,992 1,694 240,686 1,222 562 $ 240,000 12/14/12 N/A 12/14/17 1826 1.100% G.E. Capital Bank Goldman Sachs Yes Goldman Sachs CD 1.500% 239,230 1,629 240,859 1,240 567 240,000 12/14/12 N/A 12/19/17 1831 1.150% Goldman Sachs Amex Centurion Yes Amex Centurion Bank CD 1.000% 242,794 1,612 244,406 1,387 799 240,000 08/08/13 N/A 08/08/18 1826 1.900% Amex Centurion Bank CitiBank Yes Citibank CD 1.000% 242,832 1,646 244,478 1,337 805 240,000 08/14/13 N/A 08/14/18 1826 1.900% CitiBank CD Webster Bank Yes Webster Bank CD 1.800% 241,445 4,056 245,501 450 1,057 240,000 04/23/14 N/A 04/23/19 1826 1.800% Webster Bank BMW Bank Yes BMW Bank CD 1.900% 241,426 4,070 245,496 450 1,059 240,000 04/25/14 N/A 04/25/19 1826 1.900% BMW Bank Medallion Bank Yes Medallion Bank CD 1.350% 240,739 747 241,486 53 694 240,000 04/25/14 N/A 04/25/18 1461 1.350% Medallion Bank Barclays Bank Yes Barclays Bank CD 1.900% 241,390 4,115 245,505 400 1,063 240,000 04/29/14 N/A 04/29/19 1826 1.900% Barclays Bank Third Savings Bank & Loan Yes Third Savings Bank & Loan CD 1.250% 240,583 600 241,183 263 697 240,000 04/29/14 N/A 04/28/18 1460 1.250% Third Savings Bank & Loan Berkshire Bank Yes Berkshire Bank CD 1.350% 240,641 1,656 242,297 9 699 240,000 04/30/14 N/A 04/30/18 1461 1.350% Berkshire Bank Crescent Bank Yes Crescent Bank CD 1.300% 240,773 477 241,250 9 699 240,000 04/30/14 N/A 04/30/18 1461 1.300% Crescent Bank Cornerstone Commercial Bank Yes Cornerstone Commercial Bank CD 1.350% 240,641 835 241,476 9 699 240,000 04/30/14 N/A 04/30/18 1461 1.350% Cornerstone Commercial Bank First Merchants Bank Yes First Merchants Bank CD 1.500% 241,289 2,664. 243,953 306 699 240,000 04/30/14 N/A 04/30/18 1461 1.500% First Merchants Bank Ephrata Bank Yes Ephrata Bank CD 1.650% 241,478 4,121 245,599 336 699 240,000 04/30/14 N/A 04/30/18 1461 1.650% Ephrata Bank Customers Bank Yes Customers Bank CD 1.000% 240,732 151 240,883 20 364 240,000 05/28/14 N/A 05/30/17 1098 1.000% Customers Bank Traverse City Yes Traverse City CD 1.100% 240,557 1,044 241,601 548 240,000 05/30/14 N/A. 11/30/17 1280 1.100% Traverse City Merrick Bank Yes Merrick Bank CD 1.350% 240,648 1,692 242,340 195 708 240,000 05/09/14 N/A 05/09/18 1461 1.350% Merrick Bank Regal Bank Yes Regal Bank CD 1.400% 240,799 2,035 242,834 138 776 240,000 05/16/14 N/A 07/16/18 1522 1.400% Regal Bank Synchrony G.E. Cap Retail Bank CD (Draper Yes Synchrony G.E. Capital Retail Bank 2.000% 241,274 4,162 245,436 368 1,066 240,000 05/02/14 N/A 05/02/19 1826 2.000% Synchrony G.E. Cap (Draper) First Business Bank Yes First Business Bank CD 1.750% 241,210 4,358 245,568 127 1,084 240,000 05/20/14 N/A 05/20/19 1826 1.750% First Business Bank Gulf Coast Bank Yes Gulf Coast Bank CD 1.750% 241,305 2,571 243,876 138 1,084 240,000 05/19/14 N/A 05/20/19 1827 1.750% Gulf Coast Bank Peapack -Goldstone Bank Yes Peapack -Goldstone Bank CD 1.800% 241,231 4,426 245,657 35 1,092 240,000 05/28/14 N/A 05/28/19 1826 1.800% Peapack -Goldstone Bank Washington Trust Yes Washington Trust CD 0.650% 240,667 (129) 240,538 744 223 240,000 06/09/14 N/A 01/09/17 945 0.650% Washington Trust TCF National Bank Yes TCF National Bank 0.700% 247,640 700 248,340 856 370 248,000 06/03/15 N/A 06/05/17 733 0.700% TCF National Bank Towne Bank Yes Towne Bank 0.900% 247,638 717 248,355 1,046 377 248,000 06/12/15 N/A 06/12/17 731 0.900% Towne Bank list National -Mayfield Yes 1st National -Mayfield 1.000% 247,167 1,661 248,828 136 559 248,000 06/11/15 N/A 12/11/17 914 1.000% 1st National -Mayfield Independent Bank Yes Independent Bank 0.900% 246,983 1,868 248,851 116 591 248,000 06/12/15 N/A 01/12/18 945 0.900% Independent Bank Embassy National Yes Embassy National 1.000% 246,661 2,185 248,846 95 654 248,000 06/17/15 N/A 03/16/18 1003 1.000% Embassy National Carolina Alliance Yes Carolina Alliance 1.000% 246,698 2,188 248,886 82 657 248,000 06/19/15 N/A 03/19/18 1004 1.000% Carolina Alliance South Atlantic Yes South Atlantic 1.000% 246,584 1,384 247,968 149 673 248,000 06/09/15 N/A 04/04/18 1030 1.000% South Atlantic Compass Bank Yes Compass Bank 1.350% 246,289 2,584 248,873 1,633 735 248,000 06/05/15 N/A 06/05/18 1096 1.350% Compass Bank MB Financial Bank Yes MB Financial Bank 1.100% 246,348 2,579 248,927 194 735 248,000 06/05/15 N/A 06/05/18 1096 1.100% MB Financial Bank Mfr Trade & Trust Yes Mfr Trade & Trust 1.200% 246,234 2,488 248,722 1,411 741 248,000 06/10/15 N/A 06/11/18 1097 1.200% Mfr Trade & Trust Morton Community Yes Morton Community 1.250% 246,001 3,946 249,947 161 925 248,000 06/12/15 N/A 12/12/18 1279 1.250% Morton Community Farmers & March Yes Farmers & March 1.250% 246,001 4,360 250,361 221 980 248,000 06/05/15 N/A 02/05/19 1341 1.250% Farmers & Merch Solomon State Yes Solomon State 1.400% 245,825 5,392 251,217 257 1,099 248,000 06/04/15 N/A 06/04/19 1461 1.400% Solomon State Conned One Yes Connect One 1.500% 245,817 5,392 251,209 265 1,100 248,000 06/05/15 N/A 06/05/19 1461 1.500% Connect One Riverwood Yes Riverwood 1.400% 245,565 6,150 251,715 247 1,192 248,000 06/05/15 N/A 09/05/19 1553 1.400% Riverwood EverBank Yes EverBank 1.700% 244,798 8,494 253,292 2,056 1,466 248,000 06/05/15 N/A 06/05/20 1827 1.700% EverBank Capital One Yes Capital One 1.900% 241,790 8,399 250,189 2,206 1,471 245,000 06/10/15 N/A 06/10/20 1827 1.900% Capital One Bank Midwest Yes Bank Mid West 1.650% 244,811 8,573 253,384 213 1,473 248,000 06/12/15 N/A 06/12/20 1827 1.650% Bank MidWest Ally Bank Midvale Yes Ally Bank Midvale 1.700% 240,000 3,072 243,072 1,777 937 240,000 12/24/15 N/A 12/24/18 1096 1.700% Ally Bank Midvale Wells Fargo Bank Yes Walls Fargo Bank 1.200% 240,000 3,122 243,122 39 1,001 240,000 02/26/16 N/A 02/26/19 1096 1.200% Wells Fargo Bank Comenity Capital Bank Yes Comenity Capital Bank 1.700% 240,000 1,279 241,279 101 1,728 240,000 02/22/16 N/A 02/22/21 1827 1.700% Comenity Capital Bank PrivateBank &Trust Yes PrivateBank & Trust 1.5001 240,000 533 239,467 49 1,821 240,000 05/26/16 N/A 05/26/21 1826 1.500% PrivateBank & Trust Total - Certificates of Deposit Average CD Yield 2.261% $ 10,931,526 $ 126,232 $ 11,057,758 $ 22,546 $ 10,941,000 City of La Quints Summary of Holdings City, Redevelopment Agency and Financing Authority Mav 31. 2016 Local Agency Investment Fund Name - Availability Surplus Type Interest Rate Book Value Unrealizable Gain/(Loss) Fair Value Accrued Interest Days. to Maturity Actual Management Fees Charged Statutory Mgmt Fees Allowed LAIF-City-Demand Yes State Pool 0.51% $ 33,421,368 $ - $ 33,421,368 $ N/A 1.75%-Q/E 03/31/16 5.00% Total - State Pool $ 33,421,368 1 $ - I $ 33,421,368 Total City Investments Total City Cash & Investments Fiscal Agent Investments $ 92,285,214 $ 183,492 $ 92%8,706 $ 118,563 $ 96,365,620 $ 183,492 $ 96,549,113 1 $ 113,563 Portfolio - Money Mrkt Mutual Funds Trustee - Availability Surplus Money Market Mutual Fund Interest Rate Book Value Unrealizable Gain/(Loss Market Value Accrued Interest Days to Maturity Management Fees Civic Center U.S.Bank- Project Yes 1stAmerican 0.020% $ - $ - $ N/A 1 .40% of Average Daily Civic Center U.S.Bank - Debt Svc Yes 1stAmerican 0.020% - - - N/A 1 1994 SA U.S. Bank -Debt Svc Yes 1st American 0.020% - - - N/A 1 1998 SA U.S. Bank -PA 2 Debt Svc Yes 1stAmerican 0.020% - - N/A 1 1998 SA U.S. Bank -PA 1Debt Svc Yes 1st American 0.020% - N/A 1 1996 FA Series Bond Yes istAmerican 0.020% - - - N/A 1 2001 SA U.S. Bank -Debt Service Yes 1st American 0.020% - - - N/A 1 2004 Fin Auth Revenue Bonds Yes 1st American 0.020% - - N/A 1 2004 Fin Auth Housing Project Yes 1st American 0.020% - - N/A 1 2002 SA U.S. Bank - CIP Yes 1st American 0.020% - - - N/A 1 2002 SA U.S. Bank - Debt Svc Yes 1st American 0.020% - - - N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 2,420,286 - 2,420,286 N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 64 - 64 N/A 1 2011 Financing Authority Debt Service Yes 1stAmerican 0.020% 69 - 69 N/A 1 2011 PA 2 Tax Allocation Bond Yes 1st American 0.020% 600,012 - 600,012 N/A 1 2011 Financing Authority Reserve Yes 1st American 0.020% 2,694,436 - 2,694,436 N/A 1 2011 PA 2 Taxable Revenue Bond Yes 1st American 0.020% 25,561,074 - 25,561,074 N/A 1 2011 SA 1 Debt Service Fund Yes 1stAmerican 0.020% - - - N/A 1 2011 SA 2 Bond Proceeds Yes 1st American 0.020% - - - N/A 1 2013 Series A Refunding Bonds Yes istAmerican 0.020% 7 - 7 N/A 1 2013 Series B Refunding Bonds Yes istAmerican 0.020% 2 - 2 N/A 1 2014 Tax Allocation Refunding Bonds Yes 1st American 0.020% 40 40 N/A 1 Subtotal - Mutual Fund 31,275,990 $ 31,275,990 $ Total Fiscal Agent Investments Grand Total Average Maturity $ 31,275,990 1 $ - 1 $ 31,275,990 $ $ 127,641,6101 $ 183,4921 $ 127,825,1031 $ 118,563 319 Days 1 0.59 City of La Quinta Summary of Investment Activities City, Successor Agency and Financing Authority May 31, 2016 Investments Purchased Name Type Principal Date Yield to Maturity First Empire Securities CD 240,000 LAIF 8,000,000 US Bank Mutual Fund Interest 157 Total Investments Purchased 8,240,157 Investments Sold/Matured Name Type Principal Date Yield to Maturity First Empire Securities CD (240,230) Total Investments Sold/Matured 1 (240,230) Checking & Savings -Net Change 1 1 $ 185,525 Investment Change Prior Month Ending Balance $ 119,456,158 Plus : Investments Purchased 8,240,157 Less: Investments Sold (240,230) Checking & Savings - Net Change 185,525 Month Ending Balance 127,641,610 City of La Quints Dishibu8on of Cash & Investments & Balances May 31, 2016 Distribution of Cash & Investments City Totals General Fund 56.714,172 Gas Tax (76208) Quimby Fund 5,1471025 AB 939 731,2fi8 In0astmdure Fund 23,460 Developer Impact fees 4,064754 Art in Public Places 613:531 Special Revenue 1,427,688 Interest Fund 85,833 Capital Project Fund 1T427033 Equipment Replacement Fund 2,718:585 Information Technology Fund 752125 Park Equipment & Facility 2'6071766 Landscape & Lighting Fund (215,075) SilverRock Resort 400,512 Trost & Agency Funds 302,449 Insurance Funtl 49,184 Su lemen[al Pension Plan 139,611 subtotal $ 76,911,713 Suece.... Agency Totals Project Area 1 PmjectArea 2 Capital Improvement Funds $ 6,578,943 $ 4,633,527 $ 11,212,370 Debt Service Fund. 33-261 $ 3,US Successor Agency 5,013:594 8 $ 5,013,fi02 Low & Moderate In- Funds 25,562,866 664 $ 25,563,530 subtotal $ 37,158,388 $ 4,634,460 $ 41,792,848 Housing Authority Low & Moderate Inmme Funds $ 2.560,S421 $ 6,376,207 $ 8,937,049 Subtotal $ 2,560,842 1 is 5,376,207 $ 8,93],049 Financing Authority Project Funtls Debt Service Funtls 0 0 subtotal $ Total $ 127,641,610 Cash Belanw T e Jul 15 Au ust Se tember October November December nu Jea 15 Februa March Aril May June Cash & Invesbnents 12,827,791 1,62%972 3.401.315 1.230'-a 2,393,262 2,292,938 2,035248 2,064,948 7,707,457 3,894,881 4,080,406 0 State Pool 33.951,810 17,751.810 15,351,810 15,376,525 14,376,525 17,376,525 31,390,848 27,390,848 26,390,848 25,421,368 33,421,368 0 Interest bearing adi- bank deposit 0 0 0 0 0 0 0 0 0 0 0 0 U.S. Treasury BillslNotes 19,916,t50 19,916,150 19,916,150 19,916,150 19,916,150 19,916,150 19,'16, 1" 19.916,150 19,916.150 19,916,150 19,916,150 0 U.S. Govemment Sponsoetl Enterpdses 28,022,920 28,022,920 28,022,920 28;022,920 28;022,920 28,022,920 28,022,920 28,022,920 23,024,920 28,016,170 28,016,1]0 0 Prime Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 0 Coporate Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates af Deposit 10,933,151 10,933,151 10,933,151 10,933,151 10,933,151 10,933,151 11,131,111 10.931,756 10,931.756 10,931,756 10,931,526 0 Mutual Funds 31,274,730 43,458,172 31,896,605 31,275,023 31,2]5,183 31,275,338 3, 215,497 36,768,919 31,327,011 31,275,833 31 2]5,990 0 Total $ 136,926,552 $ 121,712,175 $ 109,521,951 $ 106,754,747 $ 106,917,191 $109,817,022 $ 123,573,814 $ 125,095,541 $ 119,298,142 $ 119,4%158 $ 127,641,610 $ T e Jul 14 August September October November Demmber Jenua 15 Februa March Aril May a June Cash & Imsstments 7.148,056 2,012131 3, 135,406 1,490,701 2,497,575 4,025,819 4,805,279 1,200,665 1,836,675 4,78T,495 10,975,972 4,945,233 State Pool 49,040,985 35,540,985 32,540,9 29.567,293 27.367.293 27,367,293 35,885,948 29,885,948 28.885,948 28,905,531 48,905,531 48,923,919 Interest bearing active bank deposit 0 0 0 0 0 0 0 0 0 0 0 0 U.S. Treasury BillslNotes 0 0 0 0 0 0 0 0 0 0 0 4,890,650 U.S. Go rn.rd Sponsored Enterpdses 37,959,046 37,960,372 37,%1,656 37,962,983 37,964,267 37,965,593 37,966,920 37,968,118 37,969,445 37,970,729 17,972,055 28,022,920 Prime Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 0 Corporate Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates d Deposit 6,"0,000 6.480.000 6,480,000 6,480,000 6,480,000 6,480,000 8,480,000 6,480,000 6,480.000 6,480,000 6:4841:10 10,933.151 Mutual Funds 31,302,066 42,911,657 31,879,618 31,273,469 31,273,629 31,213:784 31,273,044 37:298,633 31,340,838 31,274,260 31,277 415 31:274,574 Total $ 131,930,153 $ 124,905,145 $ 111,997,664 $ 106,774,446 $ 106,682.764 $ 107,112,489 $ 116,412,091 $ 112,833,364 $ 106,612.906 $ 109,418,015 $ 116,607,973 $ 128,990,447 T e Jul 13 August September Ocober November December Jenua 14 Februa March Aril Ma June Cash & Invesbn-ts 437,484 648,459 697,949 1,684,060 665,369 1,931,555 3,557,663 5,680,831 3,591,157 1,334,084 3,630,962 8,993,908 State Pool 34,424,537 18,824,537 17,624.537 15,993,075 17,993,075 18,793,075 33,421,368 31,804,337 31,804,337 31,820,932 33,020,932 49,020,932 Interest beadng active bank deposit 39:12,564 39,964,504 39,966,844 0 0 0 0 0 0 0 0 0 U.S. Tmasury BillslNotes 40,194,2]i 40,196,]50 40,199, 152 40,200,516 40,199,4at 30,200,805 15,201,841 11,999,484 19,916,150 0 0 0 U.S. Govemment Sponsored Enterpdses 42,943,426 42,944,752 42,946,036 42,947,363 39,948,647 39,949,973 39,951,300 39,952,498 39,953,825 39,955,109 39,956,435 37,967,719 Prime Commercial Paper 0 0 0 0 0 0 0 0 0 0 0 0 Corporate Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates of Deposit 1,440,000 1.680,000 1,680,000 10,931,528 1,680,000 1,880,000 10,931,526 1,680,000 1,880,000 4,080,000 6,240.000 6,480,000 Mutual Funds 3,215,116 15,671,311 3,436,046 2,846,265 2,559,799 12,559,821 18,645,070 25,098,875 33,928,993 33,847,806 33,847,974 33,870,741 Total $ 162.617,398 $ 159,930,313 $ 146,550,564 $ 114,602,805 $ 102,946,371 $105,116,229 $ 121.708.768 $ 116,216,005 $ 730,874,462 $ 111,037,931 $ 116,696,303 $ 136,323,300 T e Jul 12 Au ust Se tember Ocober November December Jenua 13 Feb..,March Aril May June Cash & Investments (524,579) 787,300 347,529 (1,030,761) 10,988,8S (487;400) 1,706,699 555,858 214,521 42,116 706,238 72,776 Stale Pool 37:144,005 17,]69,111 26:111,111 21,146,121 26,246,825 37,946,825 46,871,689 3%771,689 37,971,689 39,501,132 35,801,132 36,801,132 Interest besting active bank deposit 39,975,73 39,941,367 39,955,737 39,972,429 39:117,007 39,898,494 31109,510 39,919,093 39,928,379 39,938,373 39,947:141 19,955,556 U.S. Treasury BillslNotes 72,981,334 70,986,318 70,986,311 70,992,223 61,031,070 61,033,380 61,035,]37 61,036:81 11,117,947 40,992,801 40,992,192 40,191,789 U.S. Govemment Sponsored Enterpdses 8,999,015 8,999,709 0 0 0 0 0 3,000,000 3,000,000 23,000,000 28,000,000 42,942,099 Pd.. Commercial Paper 11,998,605 4,999,025 4,999,721 0 0 0 0 0 0 0 0 0 Corporte Notes 0 0 0 0 0 0 0 0 0 0 0 0 Certificates of Deposit 724,000 480,000 480,000 480,000 480,000 1,200.000 1:201.110 1,680,000 1:680,000 1,680,000 1.680'000 1,440,000 Mutual Funds 16,025,086 15,464,803 2,540,266 2,497,187 2,503,903 2,462,175 2,462,208 9,029,319 2,490,259 2,409,320 2,412,269 3,215,081 Total $ 187,323,201 $ 159,427,561 $ 145,828,569 $ 142,557,903 $ 141,237,659 $142,053,474 $ 153,185,943 $ 154,992,818 $ 146,322,795 $ 147,563,742 $ 149,539,480 $ 164,618,433 T e Jul 11 August September Ocober November December Jenua 12 Februa March Aril May June Cash &Investments 281,578 9,976,528 249,778 13,795,085 -1,090,198 979,796 1,057,919 6,838,073 343,072 254,700 2,980,940 415.407 State Pool 2t,378,745 17.978,745 17:278,745 15,200,984 26,650,984 39,150,985 39,975,653 31,975,653 36,675,653 35,510,862 39,910,862 38,010,862 Interest bearing active bank deposit 11:11,051 15,007,114 39,514,615 39,527,820 39,546,824 39,%3,950 39,581,019 39,896,313 39,912,287 39,928,765 39,944,847 39,959,602 U.S. Treasury BillslNotes 58,942,159 58,94],]22 72,949,32 60,955,235 60,962,430 43,967,696 43,910,933 58,371,.13 58,369,810 73,368,195 ]2,968,698 72,974,913 U.S. Govemment Sponsored Enterprises 19,994,459 19,997,371 14:995,325 14,996,096 14,998,842 14,997,613 23,997,920 23,998,99' 23,996,161 1996,956 8,997,650 8,998,321 Pdme Commercial Paper 19,992,888 4.997:431 0 0 0 6,999,427 14,996,537 14,998,717 9,996,828 9,998,388 9,996,342 11,997,202 Corporate Notes 10,034,373 10,024,534 5,015,752 5,008:776 5.002,025 0 0 0 0 0 0 0 Cedificates of Deposit 724,000 724,000 724:000 724,000 724,000 724,000 724,000 724,000 724,000 724,000 724,000 724,000 Mutual Funds 45,287,175 45,258,832 16,767,608 16,130,247 16,130,247 16,132,569 15,983,994 3,585,189 3,612,38 3,397,985 3,763.623 16,088,410 Total $ 186,636,428 $ 182,912,279 $ 167,495,018 $ 166,338.243 $ 162.923.154 $162,516.036 $ 180.287.975 $ lflu 8,909 $ 172,944,050 $ 172,17B,851 $ 179,286,862 $ 189,208,717 City of La Quinta Comparative Rates of Interest May 31, 2016 of La Quints Year Month Annualized Earnings Average Maturity (days) Treasury Bills/Note Three Month Non -Financial LAIF Rate 0.53% Pooled Cash Fiscal Agent Overall Three Month ISix Month One Year Two Year FY10/11 July 2010 0.50% 0.15% 0.47% 119 0.16% 0.20% 0.30% 0.63% 0.28% Aug 2010 0.49% 0.15% 0.46% 108 0.15% 0.19% 0.26% 0.38% 0.25% 0.51% Sept 2010 0.55% 0.15% 0.51% 107 0.16% 0.19% 0.27% 0.38% 0.24% 0.50% Oct 2010 0.55% 0.15% 0.51% 88 0.13% 0.17% 0.23% 0.38% 0.23% 0.48% Nov 2010 0.53% 0.15% 0.49% 84 0.18% 0.21% 0.28% 0.50% 0.23% 0.45% Dec 2010 0.57% 0.14% 0.52% 265 0.15% 0.19% 0.30% 0.63% 0.23% 0.46% Jan 2011 0.51% 0.14% 0.43% 206 0.16% 0.18% 0.28% 0.63% 0.24% 0.54% Feb 2011 0.55% 0.17% 0.46% 210 0.15% 0.17% 0.31% 0.63% 0.23% 0.51% Mar 2011 0.54% 0.17% 0.45% 218 0.05% 0.13% 0.26% 0.75% 0.23% 0.50% Apr 2011 0.59 % 0.17% 0.48% 192 0.05% 0.10% 0.28% 0.63% 0.20% 0.59% May 2011 0.48% 0.17% 0.41% 156 0.06% 0.12% 0.20% 0.50% 0.16% 0.41% June 2011 0.53% 0.00% 0.35% 126 0.03% 0.10% 0.20% 0.38% 0.15% 0.45% FY11/12 July 2011 0.53% 0.00% 0.35% 112 0.07% 0.12% 0.15% 0.20% 0.14% 0.38% Aug 2011 0.60% 0.00% 0.38% 102 0.02% 0.05% 0.10% 0.13% 0.16% 0.41% Sept 2011 0.58% 0.03% 0.39% 124 0.02% 0.06% 0.09% 0.13% 0.14% 0.38% Oct 2011 0.53% 0.03% 0.35% 117 0.01 % 0.06% 0.12% 0.25% 0.15% 0.39% Nov 2011 0.52% 0.03% 0.37% 94 0.03% 0.07% 0.10% 0.25% 0.14% 0.40% Dec 2011 0.48% 0.03% 0.35% 86 0.02% 0.06% 0.11% 0.13% 0.14% 0.39% Jan 2012 0.45% 0.03% 0.34% 74 0.05% 0.08% 0.11% 0.25% 0.14% 0.39% Feb 2012 0.49% 0.05% 0.36% 72 0.12% 0.15% 0.17% 0.25% 0.17% 0.39% Mar 2012 0.44% 0.05% 0.34% 74 0.08% 0.14% 0.19% 0.25% 0.18% 0.38% Apr 2012 0.44% 0.09% 0.35% 61 0.10% 0.15% 0.19% 0.25% 0.20% 0.37% May 2012 0.43% 0.09% 0.34% 62 0.09% 0.14% 0.19% 0.25% 0.19% 0.36% June 2012 0.38% 0.08% 0.29% 47 0.10% 0.15% 0.21% 0.25% 0.21% 0.36% FY12/13 July 2012 0.41% 0.08% 0.31% 112 0.11% 0.15% 0.18% 0.22% 0.22% 0.36% Aug 2012 0.41% 0.08% 0.29% 31 0.11% 0.14% 0.20% 0.25% 0.20% 0.38% Sept 2012 0.43% 0.09% 0.33% 34 0.11% 0.14% 0.18% 0.25% 0.20% 0.35% Oct 2012 0.47% 0.10% 0.36% 22 0.13% 0.16% 0.18% 0.25% 0.19% 0.34% Nov 2012 0.48% 0.10% 0.36% 161 0.10% 0.15% 0.18% 0.25% 0.20% 0.32% Dec 2012 0.47% 0.10% 0.36% 137 0.08% 0.12% 0.16% 0.13% 0.20% 0.33% Jan 2013 0.44% 0.10% 0.34% 111 0.08% 0.11% 0.14% 0.25% 0.16% 0.30% Feb 2013 0.37% 0.10% 0.29% 105 0.13% 0.14% 0.15% 0.25% 0.17% 0.29% Mar 2013 0.39% 0.09% 0.30% 123 0.08% 0.11% 0.15% 0.25% 0.15% 0.29% Apr 2013 0.31% 0.08% 0.25% 186 0.05% 0.08% 0.14% 0.13% 0.12% 0.26% May 2013 0.30% 0.06% 0.23% 175 0.05% 0.08% 0.14% 0.25% 0.10% 0.25% June 2013 0.30% 0.07% 0.23% 212 0.05% 0.09% 0.16% 0.38% 0.10% 0.24% FY 13/14 July 2013 0.28% 0.07% 0.21 % 336 0.03% 0.07% 0.12% 0.25% 0.11% 0.27% Aug 2013 0.28% 0.06% 0.21% 303 0.03% 0.06% 0.07% 0.14% 0.09% 0.27% Sept 2013 0.30% 0.07% 0.23% 321 0.01 % 0.04% 0.01 % 0.25% 0.08% 0.26% Oct 2013 0.48% 0.06% 0.31% 427 0.05% 0.08% 0.16% 0.25% 0.11% 0.27% Nov 2013 0.49% 0.06% 0.31% 444 0.05% 0.08% 0.16% 0.25% 0.09% 0.26% Dec 2013 0.49% 0.05% 0.31% 396 0.07% 0.09% 0.14% 0.25% 0.09% 0.26% Jan 2014 0.44% 0.05% 0.32% 381 0.04% 0.06% 0.13% 0.38% 0.09% 0.24% Feb 2014 0.44% 0.03% 0.30% 357 0.05% 0.08% 0.12% 0.25% 0.10% 0.24% Mar 2014 0.44% 0.02% 0.30% 352 0.05% 0.07% 0.12% 0.38% 0.10% 0.24% Apr 2014 0.47% 0.02% 0.33% 368 0.02% 0.05% 0.11% 0.45% 0.10% 0.23% May 2014 0.49% 0.02% 0.35% 373 0.04% 0.06% 0.10% 0.39% 0.10% 0.23% June 2014 0.44% 0.02% 0.33% 310 0.04% 0.07% 0.11% 0.50% 0.10% 0.23% FY14/15 July 2014 0.45% 0.02% 0.34% 305 0.03% 0.06% 0.11% 0.50% 0.10% 0.24% Aug 2014 0.49% 0.02% 0.36% 313 0.03% 0.05% 0.11% 0.50% 0.11% 0.26% Sept 2014 0.51% 0.02% 0.36% 325 0.02% 0.04% 0.12% 0.50% 0.10% 0.25% Oct 2014 0.50% 0.02% 0.36% 323 0.02% 0.06% 0.10% 0.38% 0.10% 0.26% Nov 2014 0.52% 0.02% 0.37% 317 0.03% 0.08% 0.14% 0.50% 0.10% 0.26% Dec 2014 0.52% 0.02% 0.37% 304 0.02% 0.07% 0.18% 0.50% 0.13% 0.27% Jan 2015 0.49% 0.02% 0.36% 268 0.02% 0.07% 0.21% 0.50% 0.12% 026% Feb 2015 0.51% 0.02% 0.36% 269 0.02% 0.08% 0.21% 0.50% 0.12% 0.27% Mar 2015 0.52% 0.02% 0.37% 261 0.04% 0.14% 0.27% 0.50% 0.11% 0.28% Apr 2015 0.52% 0.02% 0.37% 248 0.02% 0.07% 0.25% 0.50% 0.10% 0.28% May 2015 0.50% 0.02% 0.35% 388 0.01% 0.07% 0.26% 0.63% 0.12% 0.29% June 2015 0.70% 0.02% 0.53% 378 0.02% 0.09% 0.30% 0.63% 0.14% 0.30% FY15/16 July 2015 0.79% 0.02% 0.57% 417 0.08% 0.17% 0.34% 0.63% 0.13% 0.32% Aug 2015 0.91 % 0.02% 0.60 % 467 0.10% 0.28% 0.42 % 0.63% 0.18% 0.33% Sept2015 0.94% 0.02% 0.62% 470 0.02% 0.11% 0.45% 0.63% 0.22% 0.34% Oct 2015 0.94 % 0.02% 0.62% 458 0.11% 0.29% 0.21% 0.63% 0.18% 0.36% Nov 2015 0.95% 0.02% 0.62% 448 0.22% 0.42% 0.51% 0.88% 0.20% 0.37% Dec 2015 0.92 % 0.02% 0.61 % 419 0.22% 0.51% 0.69 % 0.88% 0.36% 0.40 % Jan 2016 0.81% 0.02% 0.57% 351 0.36% 0.47% 0.69% 0.75% 0.47% 0.45% Feb 2016 0.90 % 0.02% 0.62% 358 0.33% 0.49% 0.67 % 0.75% 0.47% 0.47% Mar 2016 0.88% 0.02% 0.60 % 314 0.24% 0.39% 0.67% 0.88% 0.47% 0.51 Apr 2016 0.82 % 0.02% 0.61 % 353 0.22% 0.40 % 0.62% 0.75% 0.48% 0.53% Mav, 2016 0.80 % 0.02% 0.60 % 319 0.29% 0.44% 0.70 / 0.88% 0.48% 0.55 City of La Quinta Chart of Interest Rates December 2015 through May 2016 1.00% 0.90% 0.80% 0.70% 0.60% 0.50% 0.40% 0.30% 0.20% 0.10% 0.00% Dec'15 Jan'16 Feb'16 Mar % Apr'16 May'16 — 0 — Annualized Earnings of Pooled Cash Investments � Annualized Earnings of Fiscal Agent Investments Months Annualized Earnings of All Investments — Six Month Treasury Bill Rate — Two Year Treasury Note Rate BUSINESS SESSION ITEM NO. 1 City of La Quinta INVESTMENT ADVISORY BOARD MEETING: August 10, 2016 STAFF REPORT AGENDA TITLE: OVERVIEW OF INVESTMENT ADVISORY BOARD INVESTMENT POLICY AND WORK PLAN FOR FISCAL YEAR 2016/2017 RECOMMENDATION Review the Investment Advisory Board Investment Policy and Work Plan for Fiscal Year 2016/2017. EXECUTIVE SUMMARY Each year, the City's Boards and Commissions review their current work plans in order to provide an opportunity for potential modifications to the existing plans. The current work plan for the Investment Advisory Board (IAB) reflects the five principal functions of the Board as set forth in the City's Municipal Code. Two years ago the IAB spent significant time revamping the City's Investment Policy. The changes adopted at this time are minor. The changes suggested by the IAB consisted of the following: PAGE 8: Column of Permissible Deposits and Investments Delete "Negotiable Certificate of Deposit" Decrease "Certificate of Deposit" from 60% to 30% PAGE 10: Delete, under Money Market Mutual Funds; and maintain a par value of $1 per share PAGE 11: Delete Negotiable Certificates of Deposit definition PAGE 12: Delete, listed under Money Market Mutual Funds; "that are money market funds maintaining a par value of $1 per share." FISCAL IMPACT - None. BACKGROUND/ANALYSIS On May 11, 2016 the IAB approved the draft FY 2016/2017 Investment Policy and Work Plan as presented and some were subsequently approved City Council on June 7, 2016. The five principal functions of the IAB are as follows: • Review at least annually the City's investment policy and recommend appropriate changes. • Review monthly treasury report and note compliance with the investment policy and adequacy of cash and investments for anticipated obligations. • Receive and consider other reports provided by the City Treasurer. • 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. • Serve as a resource for the City Treasurer on matters such as proposed investments, internal controls, use of change of financial institutions, custodians, brokers and dealers. ALTERNATIVES - None. Prepared by: Karla Campos, Finance Director Attachments: 1. Investment Advisory Board Investment Policy 2. Investment Advisory Board Work Plan for FY 2016/2017 INVESTMENT POLICY zoie/zov �- GEM of the DESERT CITY OF LA QUINTA Investment Policy Fiscal Year 2016/2017 Table of Contents Section Topic Page Executive Summary 2 1 General Purpose 4 11 Investment Policy 4 III Scope 4 IV Objectives 4 ► Safety of Principal ► Provide Liquidity ► Yield A Risk -Based Market Rate Of Return V Maximum Maturities 6 VI Prudence 6 VII Authority 6 VIII Ethics and Conflicts of Interest 7 IX Authorized Financial Dealers and Institutions 7 ► Broker/Dealers ► Financial Institutions X Permissible Deposits and Investments 8 XI Investment Pools 12 XII Payment and Custody 13 X111 Interest Earning Distribution Policy 13 XIV Internal Controls and Independent Auditors 13 XV Reporting Standards 14 XVI Financial Assets and Investment Activity Not Subject to this Policy 15 XV11 Investment of Bond Proceeds 15 XIII Investment Advisory Board - City of La Quinta 15 XIX Investment Policy Adoption 16 Appendices TopIC 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 Funds 20 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 CITY OF LA QUINTA Investment Policy Fiscal Year 2016/2017 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 (the"City"). It is the City's policy 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; and ► 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 Municipal Code. 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: ► Safeguard assets; ► Orderly and efficiently conduct its business, including adherence to all City management policies; ► Prevent or detect errors and fraud; ► Accurately complete all accounting records; and ► Timely prepare all 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, 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 and/or dollar limitations and, where applicable, through the bid process requirements. Permissible deposits and investments include, in general: ► FDIC -Insured Checking, Savings, and Sweep Accounts; ► Collateralized Bank Deposits; ► Certificates of Deposit; 0 ► Certificates of Deposit (Negotiable and Non -Negotiable) ► U.S. Government Agency Securities and Federal Government Securities; ► Prime Commercial Paper; ► Local Agency Investment Fund (LAIF); ► Money Market Mutual Funds; ► Corporate Notes; and ► 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 notes and bonds maturing between three and five years. Additionally, funds may be invested for up to ten (10) years as further discussed in Section V. 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. 3 City of La Quinta Statement of Investment Policy July 1, 2016 through June 30, 2017 Adopted by the City Council on June 7, 2016 GENERALPURPOSE 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. 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; and ► 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, Successor Agency to the 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: ► General ► Special Revenue ► Capital Projects ► Debt Service ► Enterprise ► Internal Service ► Trust and Agency ► Any new fund types and fund(s) that may be created. IV OBJECTIVES The 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. 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 12 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: ► Limiting investments to investment grade securities as permitted in Section X; and ► 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: ► 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 ► 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 I. 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: No. A security with declining credit quality can be sold early to minimize loss of principal; and ► Unanticipated liquidity needs of the portfolio require that one or more securities be sold. 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 0 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 ten years. For FY2015/2016, the amount of such funds is projected to be $20 million. Funds up to that amount may be invested in U.S.Treasury notes and bonds, Local Agency Obligations, and California Local Agency Obligations maturing between 3 and 10 years. For all other funds, investments are limited to five years maximum maturity. VI PRUDENCE The City shall follow the Uniform Prudent Investor Act as adopted by the State of California in Probate Code Sections 16045 through 16054. Section 16053 sets forth the terms of a prudent person which are as follows: "Investments shall be made with judgment and care - under circumstances then prevailing - which persons of prudence, discretion, and intelligence exercise in the professional management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived." VII AUTHORITY Authority to manage the City's investment portfolio is derived from section 3.08 of the City's Municipal Code. 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 his/her designee shall acknowledge in writing all purchases and sales of investments prior to their execution by the City Treasurer. VIII ETHICS AND CONFLICTS OF INTEREST The City Manager, City Treasurer and city employees involved in the City's banking and investment n 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, 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. 1. Broker/Dealers who desire to become bidders for direct investment transactions must supply the City with the following: ► Current audited financial statements; ► Proof of Financial Industry Regulatory Authority (FINRA) Certification; ► Trading resolution; ► Resume of Financial broker; and ► 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. 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: No. Financial Industry Regulatory Authority (FINRA) Public Disclosure Report File (1-800- 289-9999). No. 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 7 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 collateral ization in public monies. X PERMISSIBLE DEPOSITS AND INVESTMENTS Permissible deposits and investments are summarized below. A more comprehensive list is included in Appendix A. City city Maximum City Permissible Deposits and Investments Maximum Allocation Restrictions Maturity (Footnote 1) Checking & Savings Accounts (FDIC Insured) & Sweep 85% Portfolio Sweep Account: U.S. Treasuries and/or Current/On Demand Accounts GSE's Interest bearing active bank deposits — non FDIC insured collateralized by 110% of eligible securities 60% Portfolio $40,000,000 per bank Current /on Demand Certificate of Deposit (negotiable and non-negotiable) 30 %Portfolio <= $250,000 including interest per 5 years institution U.S. Treasury Bills, Notes and Bonds, and Government 100% Portfolio <=$30,0000,000 maturing 3-5 Yrs. 3 years National Mortgage Association (GNMA) securities U.S. Government Agency Securities and Federal Government Securities (except collateralized mortgage 30% of Portfolio combined $10 million per purchase obligations (CMO's) or structured notes which contain embedded rate options): Federal National Mortgage Association (FNMA) $20,000,000 per issuer 5 years Federal Home Loan Bank Notes & Bonds (FHLB) $25,000,000 per issuer 5 years Federal Farm Credit Bank (FFCB) $30,000,000 per issuer 5 years Federal Home Loan Mortgage Corporation (FHLMC) $20,000,000 per issuer 5 years Prime Commercial Paper including Temporary Liquidity 15% Portfolio $5,000,000 per issuer maximum 90 days Guarantee Program (TLGP) Local Agency Investment Fund (LAIF) $50,000,000 $50,000,000 per account Current/On Demand Money market mutual funds regulated by the SEC that 20% Portfolio Mutual fund must have in excess of $500 million in assets under Current / consist only of US Treasury Securities or GSE's management. On Demand Corporate Notes 10% Portfolio $5,000,000 max per issuer 3 years Corporate Notes - Temporary Liquidity Guarantee 20%Portfolio $10,000,000 max per issuer 3 years Program (TLGP) Professionally Managed Account 10% Portfolio Requires Approved RFP 3 years Local Agency Bonds/California Agency Obligations 100% <=1$30,000,0000 10 years Long -Term Scale S&P Al AAA, AA+, AA, AA-, A+, A Moody's P1 Aaa, Aal, Aa2, Aa3, Al, A2 Fitch AAA, AA+, AA, AA-, A+, A 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. In addition, the Treasurer may invest in an interest bearing active deposit account as approved in Government Code Section 53632. The deposit account must be collateralized with securities that are in accordance with Government Code Sections 53632.5(c). In addition, the market value of the collateralized securities must be maintained in accordance with 53652 (a), and be held by a custodian in accordance with the requirements of Government Code Section 53656. The proposition of the City's share of the deposit account shall be determined in accordance with Government Code Section 53658. Certificates of Deposit (Negotiable and Non-negotiable) - As authorized in Government Code Section 53601, local governments may invest up to 30% of their portfolios in Certificates of Deposits and 30% in Negotiable Certificates of deposits. The City's policy is to limit combined Non -Negotiable and Negotiable Certificates of Deposits to 30% of the overall portfolio. Each CD is limited to the FDIC limit of $250,000. ( 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 provides for investments in U.S. Treasury issues and GNMA's of 100% of the portfolio. ► The City's Investment Policy does not allow investments in state indebtedness. Local Agency Bonds and California Local Agency Obligations — The City may invest in California local agency obligations pursuant to 56301(a) and 53301(e). 53601(a) pertains to investing in bonds issued by a local agency, 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, A2, A or better by S&P, Moody's or Fitch. In the case of an initial public offering, including refinancings, the Treasurer may purchase directly from the Bond Underwriter. In the case of secondary issues, the Treasurer will rely on the approved Broker/Dealers. 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 LSE'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 2015/2016, 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. Prime Commercial Paper - As authorized in Government Code Section 53601(g), a portion of the City's portfolio may be invested in commercial paper of the highest rating (Al or P1) 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: No. Maximum 15% of the portfolio; ► Maximum maturity of 90 days; and ► Maximum of $5 million per issuer. These limitations are more restrictive than the State code which allows amounts of 25% of the total portfolio with maturities up to 270 days with no per -issuer limitations. 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. The City Treasurer may not invest more than $50 million per account in LAIF. The City's investment in LAIF is allowable as long as the average maturity of its investment portfolio does not exceed two years, unless specific approval is authorized by the City Council. Money Market Mutual Funds - As authorized in Government Code Section 53601(k), local agencies are authorized to invest in shares of beneficial interest issued by diversified management companies (mutual funds) in an amount not to exceed 20% of the agency's portfolio. There are a number of other qualifications and restrictions regarding allowable investments in corporate notes and shares of beneficial interest issued by mutual funds which include (1) attaining the highest ranking or the highest letter and numerical rating provided by not less than two of the three largest nationally recognized rating services, or (2) having an investment advisor registered with the Securities and Exchange Commission with not less than five years' experience investing in the securities and obligations and with assets under management in excess of five hundred million dollars ($500,000,000). The City's Investment Policy only allows investments in mutual funds 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. Corporate Notes - As authorized in Government Code Section 536010), 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: No. Maturities shall not exceed three years from date of purchase; ► Eligible notes shall be regularly quoted and traded in the marketplace; ► Eligible notes shall be rated "AX or better; and No. 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. 10 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: ► An established professional reputation for asset or investment management; ► Knowledge and working familiarity with State and Federal laws governing and restricting the investment of public funds; ► Substantial experience providing investment management services to local public agencies whose investment policies and portfolio size are similar to those of the City; ► Professional liability (errors and omissions) insurance and fidelity bonding in such amounts as are required by the City; and ON. 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: No. The PPMF may be granted the discretion to purchase and sell investment securities in accordance with Appendix I of this Investment Policy; ► The PPMF is not required to adhere to the buy -and -hold policy of the City's Investment Policy; and ► 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. XI INVESTMENT POOLS There are three (3) types of investment pools: ► State -run pools (e.g., LAIF); No. Pools that are operated by a political subdivision where allowed by law and the political subdivision is the trustee (e.g., County Pools); and No. 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 for the transfer of securities. XIII INTEREST EARNING DISTRIBUTION POLICY Interest earnings are generated from pooled investments and specific investments. The following provisions apply to the calculation and distribution of interest earnings. 11 Pooled Investments - It is the general policy of the City to pool all available operating cash of the City of La Quinta, Successor Agency to the City of La Quinta Redevelopment Agency, La Quinta Financing Authority, and La Quinta Housing Authority, and to allocate interest earnings in the following order, as follows: a. Payment to the General Fund of an amount equal to the total annual bank service charges as incurred by the general fund for all operating funds as included in the annual operating budget. b. Payment to the General Fund of a management fee equal to 5% of the annual pooled cash fund investment earnings. C. Payment to each fund of an amount based on the average computed daily cash balance included in the common portfolio for the earning period. 2. Specific Investments - Specific investments purchased by a fund shall incur all earnings and expenses to that particular fund. XIV INTERNAL CONTROLS AND INDEPENDENT AUDITOR The City Treasurer shall establish a system of internal controls to accomplish the following objectives: ► Safeguard assets; ► The orderly and efficient conduct of its business, including adherence to management policies; ► Prevention or detection of errors and fraud; ► The accuracy and completeness of accounting records; and ► Timely preparation of reliable financial information. While no internal control system, however elaborate, can guarantee absolute assurance that the City's assets are safeguarded, it is the intent of the City's internal control to provide a reasonable assurance that management of the investment function meets the City's objectives. The internal controls shall address the following: ► Control of collusion. Collusion is a situation where two or more employees are working in conjunction to defraud their employer. ► 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. ► Custodial safekeeping. Securities purchased from any bank or dealer including appropriate collateral (as defined by State Law) shall be placed with an independent third party for custodial safekeeping. ► 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. ► Clear delegation of authority to subordinate staff members. Subordinate staff members must have a clear understanding of their authority and responsibilities to avoid improper actions. Clear delegation of authority also preserves the internal control structure that is contingent on 12 the various staff positions and their respective responsibilities as outlined in the Segregation of Major Investment Responsibilities appendices. ► 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. ► 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: ► A certification by the City Treasurer; ► A listing of purchases and sales/maturities of investments; ► Cash and Investments categorized by authorized investments, except for LAIF which will be provided quarterly and show yield and maturity; ► Comparison of month end actual holdings to Investment Policy limitations; ► Current year and prior year monthly history of cash and investments for trend analysis; ► Balance Sheet; ► Distribution of cash and investment balances by fund; ► A year to date historical cash flow analysis and projection for the next six months; and ► A two-year list of historical interest rates. XVI FINANCIAL ASSETS AND INVESTMENT ACTIVITY NOT SUBJECT TO THIS POLICY The City's Investment Policy does not apply to the following: ► Cash and Investments raised from Conduit Debt Financing; ► Funds held in trust in the City's name in pension or other post -retirement benefit programs; ► Cash and Investments held in lieu of retention by banks or other financial institutions for construction projects; and ► Short or long term loans made to other entities by the City or Agency, 13 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: ► Review at least annually the City's Investment Policy and recommend appropriate changes; ► Review monthly treasury report and note compliance with the Investment Policy and adequacy of cash and investments for anticipated obligations; ► Receive and consider other reports provided by the City Treasurer; ► 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 ► 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. Ajoint meeting will be held with the Investment Advisory Board, City Manager, City Attorney, and City Treasurer to review the Investment 14 Policy and any comments prior to submission to the City Council for their consideration. The Investment Policy shall be adopted by resolution of the City Council annually before the end of June of each year. 15 CITY OF LA QUINTA SUMMARY OF PERMISSIBLE DEPOSITS AND INVESTMENTS Appendix A The City Treasurer will be permitted to invest in the following types of investments subject to the maximum percentage allocation limits and bid process requirements. All maturities must be less than or equal to the maximum maturity allowed. City State Maximum Maximum Allocation City Bid City Credit Permissible Deposits and Investments Allocation Maximum Process Surplus P Restrictions Quality (Footnote Maturity 1) Funds 1 Checking & Savings Accounts (FDIC Insured) & Sweep Accounts 85% Portfolio 100% Portfolio Sweep Account: U.S. Treasuries and/or GSE's Current/On Demand FDIC Insured Interest bearing active bank deposits — non FDIC insured collateralized Non -FDIC Insured 2 by 110% of eligible securities 60% Portfolio 100% Portfolio $40,000,000 per bank Current /on Demand 2 Certificate of Deposit (Negotiable and Non -Negotiable) 30% Portfolio 60 % Portfolio <_ $250,000 including interest per institution 5 years FDIC Insured 3 U.S. Treasury Bills, Notes and Bonds, and Government National 100% Portfolio 100% Portfolio <=$30,0000,000 maturing 3-5 Yrs. 3 years Mortgage Association (GNMA) securities U.S. Government Agency Securities and Federal Government 3 Securities (except collateralized mortgage obligations (CMO's) or Per issuer: 30% Portfolio $10,000,000 per purchase structured notes which contain embedded rate options): Federal National Mortgage Association (FNMA) $20,000,000 5 years Federal Home Loan Bank Notes & Bonds (FHLB) $25,000,000 5 years Federal Farm Credit Bank (FFCB) $30,000,000 5 years Federal Home Loan Mortgage Corporation (FHLMC) $20,000,000 5 years 3 Prime Commercial Paper including Temporary Liquidity Guarantee 15% Portfolio 25% Portfolio $5,000,000 per issuer maximum 90 days S&P (A-1) Program (TLGP) 270 Days Moody's (P-1) 4 Local Agency Investment Fund (LAIF) $50,000,000 $50,000,000 per account Current/On Demand Rated AAA by 2 of 3 Money market mutual funds regulated by the SEC that consist only of Current / agencies; 5 US Treasury Securities or GSE's and maintain a par value of $1 per 20% Portfolio 20% Portfolio Mutual fund must have in excess of $500 million in On Demand assets>=$500 share assets under management million; SEC reg'd >5 Yrs. 6 Corporate Notes 10% Portfolio 30% Portfolio $5,000,000 max per issuer 3 years S & P rated AA or better 6 Corporate Notes - Temporary Liquidity Guarantee Program (TLGP) 20% Portfolio 30% Portfolio $10,000,000 max per issuer 3 years S&P rated AA or better. Professionally Managed Account 10% Portfolio 100% Portfolio Requires Approved RFP 3 years SEC Reg'd; E&O, 7 Fidelity Insured 8 Local Agency Bonds/California Agency Obligations 100% 30% <=A$30,000,0000 10 years At least long term "A, A2, A" rating 16 Appendix A (continued) Bid Prnr_pss Periodically conduct a bid process at least every four (4) years or sooner if considered necessary for banking and/or 1 custodian services. Since banking services and custodian services are so closely related it is anticipated that the bid process would include the scope of both services. 2 The financial institutions can be either state or federally chartered and must be insured by the Federal Deposit Insurance Corporation (FDIC). 3 At least two bids from broker/dealers that qualify under Securities and Exchange Commission Rule 15C3-1 listed on the "Listing of Approved Financial Institutions" in the appendices. 4 City Council Approval. 5 Money Market mutual funds must comply with Government Code Section 53601(k). The fund must be registered by the SEC and must include marking the portfolio to market daily. 6 At least two bids from broker/dealers that qualify under Securities and Exchange Commission Rule 15C3-1 listed on the "Listing of Approved Financial Institutions" in the appendices. The professional portfolio management firm (PPMF) will be approved by the City Council based upon the City 7 Treasurer's recommendation pursuant to completion of a request for proposal (RFP) as outlined in the appendices. See also Footnote 2. 8 Initial offerings the Treasurer may purchase directly from Bond Underwriter, secondary issues follow bid process 3. 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 Mutual Funds other than money market mutual funds Preferred and Common Stock State 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. Footnote 1 The City has imposed a maximum limitation based upon the total portfolio of investments. Total portfolio investments are all cash and investments, including bond proceeds. In addition, the State has adopted limits on the investment of surplus funds. Footnote 2 The City may engage the services of a professional portfolio management firm which may invest in Bankers Acceptances, Mutual Funds, and Asset Backed Securities not otherwise permissible under the City's Investment Policy. 17 Appendix B Sections: 2.70.010 General rules regarding the investment advisory board. 2.70.020 Number of members. 2.70.030 Qualifications of members. 2.70.040 Powers and duties. 2.70.010 General rules regarding the investment advisory board. A. Except as set out below, see Chapter 2.06 for General Provisions. (Ord. 516 § 5, 2013) B. The Investment Advisory Board ("IAB") shall consist of five members appointed by, and serving at the will of the 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 Number of :;:embers. The investment advisory board ("IAB") shall consist of five members appointed by, and serving at the will of the city council. (Ord. 516 § 5, 2013) 2.70.030 Qualifications of -embers. A. In addition to the qualification requirements set forth in Section 2.06.040, applicants for the IAB should have a verifiable background in finance and/or securities, preferably with knowledge and/or experience in markets, financial controls and accounting for securities. B. Background information will be requested and potential candidates must agree to a background check and verification by the city manager or designee. (Ord. 516 § 5, 2013) 2.70.040 Powers and duties. A. The principal functions of the IAB are: 1. Review at least annually the city's investment policy and recommend appropriate changes; 2. Review monthly the 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 of change or change of financial institutions, custodians, brokers and dealers. B. The IAB will report to the city council after each meeting either in person or through correspondence at a regular city council meeting. (Ord. 516 § 5, 2013) 19 20 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) 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) 21 3.08.060 Deposits of securities. Pursuant to the delegation of authority in Section 3.08.010, the city treasurer is authorized to deposit for safekeeping, the securities in which city moneys have been invested pursuant to this chapter, in any institution or depository authorized by the terms of any state law, including but not limited to Section 53608 of the Government Code as it now reads or may hereafter be amended. In accordance with said section, the city treasurer shall take from the institution or depository a receipt for the securities so deposited and shall not be responsible for the securities delivered to and receipted for by the institution or depository until they are withdrawn therefrom by the city treasurer. (Ord. 2 § 1 (part), 1982) 3.08.070 Trust fund administration. Any departmental trust fund established by the city council pursuant to Section 36523 of the Government Code shall be administered by the city treasurer in accordance with Section 36523 and 26524 of the Government code and any other applicable provisions of law. (Ord. 2 § 1 (part), 1982) 22 Appendix D 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 23 Responsible Parties Investment Advisory Board and City Treasurer City Manager and City Attorney City Council City Treasurer City Treasurer City Manager or his/her designee 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 (Banking Services) Rabobank N.A., Government Banking Group, Roseville, CA (Collateralized Bank Deposits) 2. Custodian Services - Bank of New York/Mellon 3. Deferred Compensation - International City/County Management Association Retirement Corporation 4. Broker/Dealer Services - Banc of America Securities/Merrill Lynch Morgan Stanley CitiGroup First Empire Securities 5. Government Pool - State of California Local Agency Investment Fund 6. Bond Trustees - 1996 Lease Revenue Bonds — 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 2004 Local Agency Rev — US Bank 2011 RDA Project Area 2 — US Bank 2011 Fin Auth Housing 1 &2 — US Bank 2013 Successor Agency — US Bank Assessment Districts — US Bank No Changes to this listing may be made without City Council approval Appendix F 24 BROKER/DEALER QUESTIONNAIRE AND CERTIFICATION 1. Name Firm: 2. Address: 3. Telephone: () 4. Broker's Representative to the City (attach resume): Name: Title: Telephone: 5. Manager/Partner-in-charge (attach resume): Name: Title: Telephone: of 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): 25 % 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 Entity Contact 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 26 Do ygu 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 14. How many and what percentage of your transactions failed? Last month? % $ Last year? % $ 15. Describe the method your firm would use to establish capital trading limits for the City of La Quinta. 16. Is your firm a member in the S.I.P.C. insurance program? Yes No If yes, explain primary and excess coverage and carriers. 27 17. What portfolio information, if any, do you require from your clients? 18. What reports and transaction confirmations or any other research publications will the City receive? 19. Does your firm offer investment training to your clients? Yes 20. Does your firm have professional liability insurance? Yes No If yes, please provide the insurance carrier, limits and expiration date. No 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: ► Latest audited financial statements; ► Samples of reports, transaction confirmations and any other research/publications the City will receive; ► Samples of research reports and/or publications that your firm regularly provides to clients; and ► Complete schedule of fees and charges for various transactions. '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 Representative Date Title Sales Manager and/or Managing Partner* Date Title 29 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: Rita Conrad Finance Director/Treasurer La Quinta, CA 78-495 Calle Tampico La Quinta, CA 92253 (760)777-7150 I. CRITERIA FOR EVALUATION AND SELECTION ■ Experience of the firm in providing services to public sector entities of similar size and with similar investment objectives; ■ Professional experience and qualifications of the individuals assigned to the account; ■ Portfolio management resources, investment philosophy and approach; ■ Responsiveness to the RFP, communicating an understanding of the overall program and services required; ■ Reporting capabilities; ■ Fees. II. SELECTION TIMETABLE A. [Month, Day 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. III. FORMAT FOR PROPOSALS Please format your response to this RFP in the following manner: A. Organization 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. 30 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 $ Pension N/A N/A Corporate $ N/A N/A High Net Worth Client N/A N/A $ 31 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 Percent by Market Value U.S. Treasury securities Federal Agency obligations Corporate securities rated AAA -AA Corporate securities rated A Corporate securities rated BBB or lower Other (specify ) 4. Describe the procedures that your firm has in place to address the potential or actual credit downgrade of an issuer and to disclose and advise a client of the situation. 5. Provide data on account/asset growth over the past five years. Indicate the number of government accounts gained and the number of government accounts lost. 6. List your five governmental largest clients. Identify those that are exclusively operating fund relationships and/or those that are other relationships (e.g., bond fund, retirement fund). 7. Provide a copy of the firm's Form ADV, Parts I and II (including all schedules). 8. Provide proof of State of California Registration, if your firm is not eligible for SEC registration. 9. Provide a sample contract for services. D. Philosophy/Approach 1. Describe your firm's investment philosophy for public clients, including your firm's philosophy regarding average duration, maturity, investment types, credit quality, and yield. 2. Describe in detail your investment process, as you would apply it to City of La Quinta, CA's portfolio. 3. What are the primary strategies for adding value to portfolios? 4. Describe the process you would recommend for establishing the investment objectives and constraints for this account. 32 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. 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. 33 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/Council]'s approval of any agreement for services. Submittal of proposals Seven (7) copies of the proposal shall be submitted in a sealed envelope bearing the caption RFP for (City of La Quinta, CA) and addressed to: City of La Quinta, CA 78-495 Calle Tampico La Quinta, CA 92253 Attention: Rita Conrad, Finance Director/Treasurer 2. Proposal must be received no later than [Time] PST on [Month, Day, and Year]. 3. Proposals should be verified before submission. The City of La Quinta, CA shall not be responsible for errors or omissions on the part of the respondent in preparation of a proposal. The City of La Quinta, CA reserves the right to reject any and all proposals, to wave any irregularities, or informalities in the proposals, and to negotiate modifications to any proposal. Enclosures: Investment Policy Treasurers Report 34 Appendix H City of La Quinta Permissible Investment Chart — Professional Portfolio Management Firm (1) (2) (3) (4) (5) (6) (7) (8) California Government Code Section Investment Category Maximum Maturity Authorized Investment Limits (% of Portfolio) Credit Rating Limits Comments Allowed per City Policy Allowed per Professional Portfolio Management Firm 53601(a) Local Agency Bonds 5 Years None None No No 53601(c) State of California Obligations 5 Years None None No No 53601(d) CA Local Agency Obligations 5 Years None Multiple No No 53601(i) Repurchase Agreements 1 Year None None No No 53601(i) Reverse Repurchase Agreements 92 Days 20% of the base value of the portfolio None No No 53601(i) Securities Lending Agreements 92 Days 20% of the base value of the portfolio None No No 53684 County Pooled Investments None None None No No 53632 Interest bearing active deposits None None None Collateralized 110% Yes Yes 53601(f) Bankers Acceptances 180 Days 40% None "AX or better No Yes 53601(h) Negotiable CD's 5 Years 30% None Yes Yes 53601(k) Mutual Funds None 20% Multiple No Yes 53601(n) Asset Backed Securities 5 Years 20% AA No Yes Cash and Equivalents None None None Yes Yes 16429.1 LAIF None None None Yes No 53601(b) US Treasuries 5 Years None None Yes Yes 53601(e) US Agencies 5 Years None None Yes Yes 53601(g), 53635 Commercial Paper 270 Days 25% of portfolio A-1 / P-1 / F-1 Yes Yes 53601(k) Medium Term Notes 5 Years 30% A Yes Yes Money Market Mutual Funds None 20% Multiple Yes Yes 53601(m) Time Deposits 5 Years None None Yes Yes Collateralized Bank Deposits (including non-negotiable CD's) 5 Years None None Yes Yes Source of Columns (1) through (5) - Investment: Investment Portfolio Reporting Practices CA Debt and Investment Advisory Commission. Note: The Professional Portfolio management Firm (PPMF) is not required to adhere to the City's buy and hold policy and does not need City Manager or City Treasurer approval to make permissible deposits and investments as detailed in column (8). 35 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. 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 II. Fund Management Local Agency Investment Guidelines 2010 Issued by California Debt and Investment Advisory Commission Appendix J GLOSSARY (Adopted from the Municipal Treasurers Association) 36 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 (CD): A time deposit with a specific maturity evidenced by a certificate. Large -denomination CD's are typically negotiable. COLLATERAL: Securities, evidence of deposit or other property which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies. COMMERCIAL PAPER: Short-term unsecured promissory notes issued by a corporation to raise working capital. These negotiable instruments are purchased at a discount to par value or at par value with interest bearing. Commercial paper is issued by corporations such as General Motors Acceptance Corporation, IBM, Bank America, etc. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): The official annual report for the City of La Quinta. It includes five combined statements for each individual fund and account group prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section. CONDUIT FINANCING: A form of Financing in which a government or a government agency lends its name to a bond issue, although it is acting only as a conduit between a specific project and bond holders. The bond holders can look only to the revenues from the project being financed for repayment and not to the government or agency whose name appears on the bond. COUPON: (a) The annual rate of interest that a bond's issuer promises to pay the bondholder on the bond's face value. (b) A certificate attached to a bond evidencing interest due on a payment date. DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEBENTURE: A bond secured only by the general credit of the issuer. DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities: delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities. DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities). DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount. DISCOUNT SECURITIES: Non -interest bearing money market instruments that are issued a discount and redeemed at maturity for full face value, e.g., U.S. Treasury Bills. DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns. FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up to supply credit to various classes of institutions and individuals, e.g., 37 S&L's, small business firms, students, farmers, farm cooperatives, and exporters. 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 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 FFCB 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 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 repurchase --reverse repurchase agreements that establishes each party's rights in the transactions. A master agreement will often specify, among other things, the right of the buyer - lender to liquidate the underlying securities in the 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 39 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, and derivative -based returns) into their debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve. SURPLUS FUNDS: Section 53601 of the California Government Code defines surplus funds as any money not required for immediate necessities of the local agency. The City has defined immediate necessities to be payment due within one week. TREASURY BILLS: A non -interest bearing discount security issued by the U.S. Treasury to finance the national debt. Most bills are issued to mature in three months, six months or one year. TREASURY BONDS: Long-term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years. TREASURY NOTES: Medium -term coupon -bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years. UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash. UNIFORM PRUDENT INVESTOR ACT: The State of California has adopted this Act. The Act contains the following sections: duty of care, diversification, review of assets, costs, compliance determinations, delegation of investments, terms of prudent investor rule, and application. YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par 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. .N CONSENT CALENDAR ITEM NO. City of La Quinta CITY COUNCIL MEETING: June 7, 2016 STAFF REPORT AGENDA TITLE: APPROVE 2016/17 INVESTMENT ADVISORY BOARD WORK PLAN RECOMMENDATION Approve the Investment Advisory Board Work Plan for 2016/17. EXECUTIVE SUMMARY Each year, the Investment Advisory Board (IAB) presents its work plan to the Council in order to provide an opportunity for potential modifications to the existing plans. The Investment Advisory Board's (IAB) current work plan reflects five principal functions as set forth in the City's Municipal Code. FISCAL IMPACT - None. BACKGROUND/ANALYSIS The work plan adopted by the IAB does not differ from the previous year and is as follows: Review the City's investment policy annually and recommend changes. Review monthly treasury report, noting compliance with the investment policy and adequacy of cash and investments for anticipated obligations. Receive and consider other reports provided by the City Treasurer. Meet with the independent auditor after completion of the City's annual audit and receive and consider the auditor's comments on procedures, internal controls, and findings for cash and investment activities. 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. ALTERNATIVES - None. Prepared by: Rita Conrad, Finance Director Approved by: Frank J. Spevacek, City Manager