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HomeMy WebLinkAbout1998-08-03 City Council (12)TO: City of Palo Alto City Manager’s Report HONORABLE CITY COUNCIL FROM:CITY MANAGER DEPARTMENT:ADMINISTRATIVE SERVICES ¯ DATE:AUGUST 3, 1998 CMR:334:98 SUBJECT:CITY OF PALO ALTO’S INVESTMENT ACTIVITY REPORT FOR THE FOURTH QUARTER, FISCAL YEAR 1997-98 This is an information report and no Council action is required. BACKGROUND The purpose of this report is to inform Council on the status of the City’s investment portfolio, as. of the end of the fourth quarter of the 1997-98 fiscal year. The City’s investment policy requires that staff report to Council on the City’s portfolio composition compared to Council-adopted policy, portfolio performance, and other key investment and cash flow information. DISCUSSION Investment Portfolio as of June 30, 1998 The City’s investment portfolio is detailed in Attachment B. It is grouped by investment type and includes the category of investment, date of maturity, current market value, as well as the book and face (par) value, and the weighted average maturity of each type of investment and of the entire portfolio, as of June 30, 1998. The face value of the City’s portfolio is $251.7 million. The portfolio consists of $23,9 million in liquid money market accounts and $227.5 million in U. S. government agency notes and treasury securities. The $227.5 million includes $123.6 million in investments maturing in less than two years, which represents 54.3 percent of the City’s investment in notes and securities. The current market value of the portfolio is 100.8 percent of the book .value. Early in the fourth quarter, bond yields continued to decline, meaning that market prices, which move in the opposite direction of yields, went up. Towards the end of the fourth quarter, yield and prices stabilized. Because the City’s investment policy and practice is to hold securities until they mature, changes in market price do not affect what the City earns in real dollars. The average life to maturity of the investment portfolio is 1.84 years. CMR:334:98 Page 1 of 4 The market valuation is provided by Union Bank of Califomia, which is the City’s safekeeping agent. : The portfolio grew by $29 million over the last year, from $222.6 million on June 30, 1997 to $251.7 million on June 30, 1998. Over two-thirds of this growth, about $20 million, was in the Enterprise Funds, reflecting primarily the augmentation of the Calaveras Reserve. Reserve numbers will be discussed in more detail in the Yearend Financial Report in late Fall. Investments Made During the Fourth Quarter During the fourth quarter of the fiscal year, the City’s portfolio grew by $2.1 million. Staff replaced $10.0 million in matured and called similar government agency securities that had an average yield of 6.07 percent, with $12.0 million in similar securities having an average yield of 5.88 percent. All of the securities purchased in the fourth quarter mature in less than three years. Finally, short-term money market funds increased by $.2 million compared to the third quarter. The combination of no interest rate increases by the Federal Reserve Open Market Committee (FOMC), a high demand for safe and secure U. S. bonds due to the Asian economic crisis, and low inflationary pressures have caused yields to remain consistently low in the fourth quarter. As demand for U. S. bonds increases, bond prices are pushed up and interest yields movedown. It is important to note that the yield on two-year Treasury notes was 5.51 percent at the end of June 1998, while the yield on the same type of notes was 6.04 percent at the end of June 1997. Low yields in the last two quarters of 1997-98 have prompted staff to shorten the term of funds invested. As interest rates begin to rise and exceed yields in the City’s short-term investment pools, staff will begin to draw down funds invested in these funds (Local Agency Investment Fund (LAIF) and money market accounts), and begin investing in longer-term securities. Recent yields in LAIF have been running .06 percent higher than two-year securities. Availability of Funds for the Next Six Months The normal flow of revenues from the City’s utility billings, sales and property taxes, transient occupancy taxes and general user fees is sufficient to provide funds for ongoing expenditures. Projections indicate receipts will be $111.5 million and expenditures will be $104.3 million over the next six months, indicating an overall growth of the portfolio of about $7.2 million. At end of June, $23.9 million was also available in funds which could be withdrawn on a daily basis from the City’s LAIF and Fidelity money market fund investments. In addition, securities totaling $29.0 million will mature betweenJuly 1, 1998 and December 31, 1998. On the basis of the above projections, the City will have more than sufficient funds to meet expenditure requirements for the next six months, CMR:334:98 Page 2 of 4 Compliance with City_ Investment Policy During the fourth quarter of 1997-98, staff complied with all aspects of the investment policy. Attachment C lists the restrictions in the City’s investment policy, compared with the portfolio’s actual compliance. Investment Yields Interest income on an accrual basis for the fourth quarter of 1997-98 was $3.8 million. For fiscal year 1997-98, the City has earned $14.8 million, exceeding the 1997-98 budget of $13.4 million by $1.4 million, or by 10.4 percent, reflecting the growth in the portfolio of $29 million. As of June 30, the yield to maturity of the City’s portfolio was 6.09 percent, below the 6.11 percent reported for the last quarter, reflecting the decline in overall bond yields. Yield Trends During this quarter, the FOMC made no change in either the discount rate or the Federal funds rate. While the FOMC is keeping close watch on inflationary pressures that could result from a tight labor market, the FOMC is alsowatching the effect of the Asian currency crisis. This crisis is leading to cheaper imports and fewer U.S. exports which, in turn, curb potential inflation and job growth in the U.S. Available information indicates that growth in the U. S. economy is moderating and that inflation is not a threat. Economists are predicting that in the next six months, U. S. companies will slow production and reduce employment. They also expect that the economy is unlikely to contract. Given current low inflation levels and a steady economy, the FOMC is not expected to raise interest rates in the immediate future. Funds Held by the City. or Managed Under Contract Attachment A is a consolidated report of all City investment funds, including those not held directly in the investment portfolio. These include cash in the City’s regular bank account with Bank of America; bond proceeds, which the City itself manages in a separate investment account; bond reserves and debt service payments being held by the City’s fiscal agents; and employee deferred compensation accounts (investments directed by the individual employee but technically considered City .funds reserved for the employees). The most recent data on funds held by the fiscal agent is as of June 1998, while balances in the deferred compensation accounts are as of March 31, 1998. ATTACHMENTS: A)Consolidated Report of Cash and Investments B)Investment Portfolio, as of June 30, 1998 C)Investment Policy Compliance CMR:334:98 Page 3 of 4 PREPARED BY: Joe Saccio, Senior. Financial Analyst DEPARTMENT HEAD APPROVAL: ~,~____._K,~// CARL YEATS/ Director, Administrative Services CITY MANAGER APPROVAL: EMI]LY HARRISON Assistant City Manager CC:N/A CMR:334:98 Page 4 of 4 Attachment A Consolidated Report City of Palo Alto Cash and Investments Fourth Quarter, Fiscal Year 1997-98 Book Value City Investment Portfolio (see Attachment B)$252,153,686 Market Value $ 254,094,081 Other Funds Held by the City_ Cash with Bank of America (indludes general, imprest, and other accounts) 1995 Utility Revenue Bond Proceeds Fidelity Fund - Treasury Class I Petty Cash at City Facilities Cash with Washington Mutual Bank Total for Other Funds Held By City $7,100,604 2,753,885 8,420 1,853 $ 9,864,762 $7,100,604 2,753,885 8,420 1,853 9,864,762 Funds Under Management of Contracted Parties Fiscal Agent Debt Service Payments and Reserves First Trust California Golf Course Corporation Lease/Reserve Fund Palo Alto Public Improvement Corporation Lease/Reserve Fund Total Under Management Employee Deferred Compensation Accounts (March 31, 1998) Great Western Bank ICMA Retirement Corporation ITT Hartford Total for Funds Under Management GRAND TOTAL $154,312 762,282 $ 916,594 $ 727,943 22,613,341 28,817,436 $ 52,158,872 $ 315,093,762 $154,312 762,282 $ 916,594 $ 727,943 22,613,341 28,817,436 $ 52,158,872 $317,034,157 ATTACHMENT B 07/22/1998 City of Palo Alto Investment by Type JUNE 30, 1998 FI -1 CPA ACCRUAL INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE RATE 360 365 DATE TO MAT MANAGED POOL ACCOUNTS 158 . Fidelity Investments 159 Local Agency Invest. Fund SUBTOTALS and AVERAGES FEDERAL AGENCY ISSUES - COUPON 221 222 146-Cali 147-Call 148-Cali 149-Call 150-Call 166 173 177-Cali 179-Cali 187" 188 189 202 203 205 206 207 210 215 216 228 238 239 246 250 252-Cali 253-Cali 254-Cali 255-Cali 258 178-Cali 212 213 217 218 229 230 Federal Farm Credit Bank Federal Farm Credit Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Home Ln Mort Corp 02104197 02/04/97 02118194 02114194 02109194 02110194 02111194 11/16/95 02/15/96 02/21/96o2/282~6o4/23/96o4/23/96 o5/06/96o8/o9/96 09/27/96lO/25/96 i1/i5/96 ii/iS/96 i2/i8/96 oi/28/97 oi/28/97 o4/i7/97 o6/26/97 07/ii/97 ii/i4/97 i2/i8/97 oi/29/98 oi/29/98 o2/i2/98 o2/18/98 o6/i2/98 o2/23/96 i2/i8/96 i2/18/96 oi/io/97 oi/io/97 o4/i4/97 o4/i6/97 5,100,000.25 5,100,000.25 5,100,000.25 5.460 5.385 5.460 18,796,000.00 18,796,000.00 18,796,000.00 5.684 5.606 5.684 23,896,000.25 23,896,000.25 23,896,000.25 5.559 5.636 1,097,160.34 898,888.83 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 4,999,254.43 4,002,441.19 1,550,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 4,000,869.70 3,001,347.87 2,231,547.17 1,152,385.30 2,005,487.80 990,071.88 999,900.25 1,999,097.66 2,995,794.27 2,996,263.02 3,006,019.97 4,997,840.35 2,999 378.88 1,998 194.44 1,998 375.00 3,994 436.63 4,275 000.00 2,995 861.18 2,000 000.00 1,006 154.27 1,006 115.56 1,336 346.51 3,010546.87 1,988 649.78 2,987 558.59 i,i00,000.00 1,121,483.00 6.420 900,000.00 917,577.00 6.420 2,000,000.00 1,997,820.00 5.380 2,000,000.00 1,997,820.00 5.380 2,000,000.00 1,997,820.00 5.380 2,000,000.00 1,997,820.00 5.380 2,000,000.00 1,997,820.00 5.380 5,000,000.00 5~001,550.00 5.660 4,000,000.00 3,985,000.00 5.055 1,550,000.00 1,544,435.50 5.965 2,000,000.00 1,990,000.00 5.860 2,000,000.00 2,008,740.00 6.100 2,000,000.00 2,008,740.00 6.100 2,000,000.00 2,009,060.00 6.210 4,000,000.00 4,026,880.00 6.260 3,000,000.00 3,025,770.00 6.335 2,235,000.00 2,243,738.85 6.050 1,150,000.00 1,155,175.00 6.030 2,000,000.00 2,010,000.00 6.090 990,000.00 994,950.00 6.090 1,000,000.00 1,008,440.00 6.173 2,000,000.00 2,016,880.00 6.173 3,000,000.00 3,050,640.00 6.670 3,000,000.00 3,069,390.00 6.400 3,000,000.00 3,030,480.00 6.225 5,000,000.00 5,028,150.00 5.950 3,000,000.00 3,005,610.00 5.835 2,000,000.00 1,987,180.00 5.600 2,000,000.00 1,987,180.00 5.600 4,000,000.00 3,983,760.00 5.776 4,275,000.00 4,257,643.50 6.000 3,000,000.00 2,995,861.18 5.670 2,000,000.00 1,982,500.00 5.600 1,000,000.00 1,010,620.00 6.550 1,000,000.00 1,010,620.00 6.550 1,285,000.00 1,365,710.85 7.900 3,000,000.00 3,073,110.00 6.520 2,000,000.00 2,067,180.00 6.780 3,000,000.00 3,106,410.00 6.830 6.416 6.372 5.496 5.496 5.496 5 496 5 496 5 706 4 945 5 965 5 860 6 I00 6.100 6.210 6.153 6.208 6.096 5.780 5.781 5.997 6.096 6.120 6.665 6.349 6.031 5.970 5.850 5.649 5.644 5.859 5.999 5.746 5.600 6.015 6.015 6.352 .6.313 6.865 6~866 6.505 02/04/02 1,314 6.461 02/04/02 1,314 5.572 12/14/98 166 5.572 12/14/98 166 5.572 12/14/98 166 5.572 12/14/98 166 5.572 12/14/98 166 5.785 11/09/98 131 5.014 02/09/99 223 6.048 02/21/01 966 5.941 02/28/01 973 6.185 04/23/99 296 6.185 04/23/99 286 6.296 05/06/99 309 6.238 08/09/99 404 6.294 09/23/99 449 6.180 10/25/99 481 5.860 11/08/99 495 5.862 11/01/99 488 6.081 11/01/99 488 6.180 01/28/00 ~576 6.205 01/28/00 576 6.758 04/17/00 656 6.437 06/26/02 1,456 6.115 07/11/00 741 6.053 11/14/00 867 5.931 12/16/99 533 5.728 01/29/01 943 5.723 01/29/01 943 5.941 02/12/01 957 6.082 02/18/03 1,693 5.826 06/12/00 712 5.678 02/23/01 96~ 6.098 01/04/00 552 6.098 01/04/00 552 6.440 09/19/01 1,176 6.401 01/02/02 1,281 6.960 04/10/02 1,379 6.961 04/16/02 1,385 ATTACHMENT B 07/22/1998 City of Palo AZto lhvestment by Type JUNE 30, 1998 FI -2 CPA ACCRUAL INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE RATE 360 365 DATE TO MAT FEDERAL AGENCY ISSUES - COUPON 231 240 123 124 168 170 171 180 181 186 194 195 196 197 2OO 201 204 211 219 220 223 224 225 226 227 232-Cali 233-Cali 234 235 236 237 241-Cali 242 243 244 245 247-Cali 248-Cali 249 251 256 257 169 Fed Home Ln Mort Corp Fed Home Ln Mort Corp Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat.Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Fed Nat Mortgage Assn Student Loan Mktg. Assn SUBTOTALS and AVERAGES 04114197 09/10/97 101051951010619501126196 01/26196 02/09/96 03/07196 03/13/96 04/18/96 05/06/96 o5/o6/96 05/31/96 o5/31/96 07/11/96 o7/11/96lO/25/9612/18/96Ol/13/97 1,988,295.08 2,007,092.03 4,000,126.49 4,000,123.36 4,001 278.62 4,233.077.02 3,002.009.38 2,996711.32 2,988 877.72 1,995879.72 1,994.878.82 1,766604.38 2,245 648.04 2,036 868.97 2,634 030.45 2,284,775.16 1,997,415.83 995,575.80 2,002,153.84 02/03/97 4,125,380.25 03/07/97 03/07/97 03/07/97 03/21/97 03/21/97 04/14/97 04/14/97 05/21/97 06/25197 06/25/97 o6/26/97 09/10/97 09/25/97 o9/29/97 10/22/97 10/22/97 12/08/97 12/11/97 12/11/97 12/31/97 04/30/98 06/10/98 01/26/96 1,980,242.39 1,484,738.19. 1,485,341.77 1,495,835.09 1,495 697.41 1,976 648.83 2,967 434.38 2,995 785.49 2,010 403.40 2,010 652.60 2,018 500.92 3,000 000.00 4,997 945.33 3,993 479.89 2,981276.19 2,981 421.97 5,001 357.94 2,000 555.56 3,093 257.76 4,000,583.26 4,970,375.49 3,997,904.62 4,116,986.76 2,000,000.00 2,067,180.00 6.780 6.871 6.966 04/10/02 1,379 2,000,000.00 2,028,740.00 6.400 6.122 6.207 08/01/00 762 4,000,000.00 4,005,640.00 5.950 5.854 5.935 09/28/98 89 4,000,000.00 4,005,640.00 5.950 5.854 5.935 09/28/98 89 4,000,000.00 3,975,000~00 5.550 5.459 5.535 01/17/01 931 4,000,000.00 4,243,760.00 8.9Q0 5.415 5.490 06/12/00 712 3,000,000.00 2,989,230.00 5.200 5.087 5.158 01/25/99 208 3,000,000.00 2,991,570.00 5.280 5.385 5.460 03/01/99 243 3,000,000.00 2,994,840.00 5.400 5.907 5.989 03/12/99 254 2,O00,00O.00 2,001,880.00 5.840 6.061 6.145 03/29/99 271 2,000,000.00 2,050,320.00 6.625 6.641 6.733 04/18/01 1,022 1,790,000.00 1,811,820.10 6.160 6.631 6.723 04/03/01 1,007 2,205,000.00 2,269,430.10.8.700 6.421 6.510 06/10/99 344 2,000,000.00 2,058,440.00 8.700 6.421 6.510 06/10/99 344 2,705,000.00 2,699,914.60 5.720 6.779 6.873 03/08/01 981 2,300,000.00 2,352,463.00 6.590 6.766 6.860 05/24/01 1,058 2,000,000.00 2,012,500.00 6.070 6.095 6.180 10/18/99 474 1,000,000.00 1,000,780.00 5.740 6.080 6.164 12/09/99 526 2,000,000.00 2,048,440.00 6.580 6.447 6.537 10/02/01 1,189 4,000,000.00 4,220,640.00 7.500 6.381 6.470 02/11/02 1,321 2,000,000.00 2,029,380.00 6.230 6.460 6.550 03/01/02 1,339 1,500,000.00 1,522,035.00 6.230 6.470 6.560 03/01/02 1,339 1,500,000.00 1,522,035.00 6.230 6.457 6.547 03/01/02 1,339 1,500,000.00 1,511,490.00 6.250 6.342 6.430 03/20/00 628 1,500,000.00 1,511,490.00 6.250 6.348 6.436 03/20/00 628 2,000,000.00 2,022,500.00 6.630 7.042 7.140 02/04/02 1,314 3,000,000.00 3,038,910.00 6.680 7.035 7.133 03/14/02 1,352 3,000,000.00 3,034,230.00 6.410 6.404 6.493 05/22/00 691 2,000,000.00 2,056,880.00 6.590 6.342 6.430 05/21/02 1,420 2,000,000.00 2,056,880.00 6.590 6.337 6.425 05/21/02 1,420 2,000,000.00 2,065,000.00 6.700 6.332 6.420 06/04/02 1,434 3,000,000.00 3,004,230.00 6.470 6.381 6.470 08/17/00 778 5,000,000.00 5,028,100.00 5.970 5.908 5.990 09/25/00 817 4,000,000.00 4,046,880.00 6.090 6.132 6.217 09/30/02 1,552 3,000,000.00 3,009,360.00 5.830 6.132 6.217 10/16/00 838 3,000,000.00 3,035,580.00 6.100 6.270 6.357 10/21/02 1,573 5,000,000.00 5,000,000.00 6.190 6.270 6.357 12/07/00 890 2,000,000.00 1,999,380.00 .6.140 6.117 6.202 12/11/00 894 3,000,000.00 3,072,660.00 8.350 5.892 5.974 11/10/99 497 4,000,000.00 4,010,000.00 5.910 5.888 5.969 02/25/00 604 5,000,000.00 4,984,350.00 5.520 5.868 5.950 04/17/00 656 4,000,000.00 3,997,904.62 5.720 5.748 5.828 05/22/00 691 4,000,000.00 4,120,000.00 7.500 5.458 5.534 03/08/00 616 212,874,215.26212,485,000.00214,577,067.30 6.045 6.129 770 ATTACHMENT B 07/22/1998 city of Palo Alto FI -3 Investment by Type CPA ACCRUAL June 30, ’1998 INVESTMENT PURCHASE STATED ....YTM ....MATURITY DAYS NUMBER ISSUER DATE BOOK VALUE FACE VALUE MARKET VALUE RATE 360 365 DATE TO MAT .............................. "- ......................................~ ...........L ................................................ TREASURY SECURITIES - COUPON 182 U.S. Treasury 03/21/96 2,998,767.12 3,000,000.00 3,000,’480.00 5.250 5.792 5.873 07/31/98 30 184 U.S. Treasury 03/27/96 2,995,261.24 3,000,000.00 2,995,770.00 4.750 5.697 5.776 08/31/98 61 192 U.S. Treasury 05/03/96 3,012,407.89 3,000,000.00 3,034,230.00 6.750 6.158 6.244 05/31/99 334 198 U.S. Treasury 06/17/96 3,004,619.81 3,000,000.00 3,037,500.00 ~.750 6.486 6.576 06/30/99 364 199 U.S. Treasury 07/1.0/96 3,005,806.87 3,000,000.00 3,042,660.00 6.875 6.581 6.672 07/31/99 395 SUBTOTALS and AVERAGES 15,016,862.93 15,000,000.00 15,110,640.00 6.143 6.229 237 GINNIE MAE’S 161 Fed Home Ln Mort Corp 07/05/83 28,937.44 28,231.65 28,937.44 12.450 11.875 12.039 09/15/09 4,094 162 Fed Home Ln Mort Corp 02/16/79 76,871.21 78,223.83 86,881.14 i0.000 I0.120 10.261 02/01/09 3,868 160 Govt. Natl. Mortgage Assn 01/26/87 260,799.21 252,972.86 272,093.53 9.000 8.449 8.566 ii/15/16 6,712 SUBTOTALS and AVERAGES TOTAL INVESTMENTS and AVERAGES 366,607.86 359,428.34 387,912.11 9.070 9.196 S,909 251,740,428.59 252,153~686.30 253,971,619.66 6.009%6.093%673==================================================================================== ATTACHMENT C Investment Policy Compliance as of June 30, 1998 No more than 10 percent of the portfolio in collateralized Certificates of Deposit (CDS) of any institution. No more than 30 percent of the portfolio in Banker’s Acceptance Notes. - No more than $5 million with any one institution. No more than 15 percent of the portfolio in Commercial Paper. - No more than $3 million with any one institution. Limit investments exclusively to those stipulated under types of investment. No more than 10 percent of the portfolio in Farm Credit Securities. No more than 2 percent of the portfolio in the Guaranteed Portion of Small Business Administration Notes. No more than 15 percent of portfolio in Mutual Funds. No more than 20 percent of portfolio in callable or Multi-Step-up government agency securities. Liquidity enough to meet one month’s cash needs. At least $50 million maturing in less than 2 years. No more than 20 percent of the portfolio shall be in investments maturing in more than five years. Market value of the portfolio will exceed 95 percent of the amortized cost basis of the portfolio. 0.00% 0.00% 0.00% No exceptions .80% 0.00% 2.0% 17.0% $ 23.9 million $123.6 million .15% 100.8%