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HomeMy WebLinkAboutStaff Report 125-10TO: HONORABLE CITY COUNCIL FROM: DATE: CITY MANAGER DEPARTMENT: ADMINISTRATIVE SERVICES JANUARY 25, 2010 CMR: 125:10 REPORT TYPE: INFORMATIONAL SUBJECT: City of Palo Alto's Investment Activity Report for the Second Quarter, Fiscal Year 2010 BACKGROUND The purpose of this report is to inform Council of the City's investment portfolio status as of the end of the second quarter. The City's investment policy requires that staff report quarterly to Council on the City's portfolio composition compared to Council -adopted policy, portfolio performance, and other key investment and cash flow information. DISCUSSION The City's investment portfolio is detailed in Attachment B. It is grouped by investment type and includes the investment issuer, date of maturity, current market value, the book and face (par) value, and the weighted average maturity of each type of investment and of the entire portfolio. The par value of the City's portfolio is $328.1 million; in comparison, last quarter it was $327.5 million. The mild growth in the portfolio of $0.6 million since the last quarter reflects the impact of weak tax revenues (e.g. sales, transient occupancy tax). Another contributing factor is that one quarter of City sales tax receipts ("triple flip") and in -lieu vehicle license fee tax payments are received in January and May 2009 instead of on a monthly basis, The portfolio consists of $15.5 million in liquid accounts and $312.6 million in U. S. government treasury investments, agency securities, and certificates of deposit. The $312.6 million includes $93.8 million in investments maturing in less than two years, comprising 30.0 percent of the City's investment in notes and securities. The investment policy requires that at least $50 million be maintained in securities maturing in less than two years, The current market value of the portfolio is 103.5 percent of the book value. The market value of securities fluctuates, depending on how interest rates perform, when interest rates decrease, the market value of the securities in the City's portfolio will likely increase; likewise, when interest rates increase, the market value of the securities will likely decrease. Understanding and showing market values is not only a reporting requirement, but essential to knowing the principal risks in actively CMR: 125:10 Page 1 of 4 buying and selling securities. It is important to note, however, that the City's practice is to buy and hold investments until they mature so changes in market price do not affect the City's investment principal. The market valuation is provided by Union Bank of California, which is the City's safekeeping agent. The average life to maturity of the investment portfolio is 3.56 years compared to 3.33 years last quarter. Investments Made During the Second Quarter During the second quarter, $11.7 million of government agency securities with an average yield of 4.0% percent matured. During the same period, government securities totaling $30.2 million with an average yield of 3.0% percent were purchased. As higher yielding maturing investments are re- invested at lower (dismal) interest rates, the portfolio's yield is expected to decline in coming quarters. The City's short-term money market and pool account decreased by $17.9 million compared to the first quarter. Investment staff continually monitors the City's short-term cash flow needs and adjusts liquid funds to meet those needs. Availability of Funds for the Next Six Months Normally, the flow of revenues from the City's utility billings and General Fund sources is sufficient to provide funds for ongoing expenditures in those respective funds. Projections indicate receipts will be $195.1 million and expenditures will be $191.4 million over the next six months, indicating an overall growth in the portfolio of $3.7 million. As of December 31, 2009, the City had $15.5 million deposited in the Local Agency Investment Fund (LAIF) and a money market account that could be withdrawn on a daily basis. In addition, investments totaling $35.0 million will mature between January 1, 2010 and June 30, 2010. On the basis of the above projections, staff is confident that the City will have more than sufficient funds or liquidity to meet expenditure requirements for the next six months. Compliance with City Investment Policy During the second quarter, 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 performance. Investment Yields Interest income on an accrual basis for the second quarter was $3.3 million. As of December 31, 2009, the yield to maturity of the City's portfolio was 4.04 percent. This compares to a yield of 3.96 percent in the first quarter. Even though the City's second quarter portfolio yield has slightly risen from the first quarter, as staff continues to re -invest maturing securities at lower interest rates, the portfolio yield is expected to gradually decrease in future quarters. The City's portfolio yield of4.04 percent compares to LAIF 's average yield for the quarter of 0.61 percent and an average yield on the two-year and five-year Treasury bonds during the second quarter of approximately 0.87 percent and 2.30 percent, respectively. Yield Trends In the last four quarters, the Federal Open Market Committee (FOMC) maintained the historical low federal funds and discount rate at 0.25 and 0.50 percent, respectively. The lower rates and additional purchase of federal agency mortgage -backed securities and debt are designed to support financial CMR: 125:10 Page 2 of 4 markets, business investment, consumer spending, and credit availability. Even though the FOMC has improved its economic outlook, as evidenced by plans to end programs to add liquidity to the financial system, the FOMC continues to believe that lower rates are necessary for an extended period to stimulate the economy. Given current interest rates, the City's portfolio's yield is expected to decline, in the near -term. 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 Wells Fargo. The bond proceeds, reserves, and debt service payments being held by the City's fiscal agents are subject to the requirements of the underlying debt indenture. The trustees for the bond funds are U.S. Bank and California Asset Management Program (CAMP). Bond funds with U.S. Bank are invested in federal agency and money market mutual funds that consist exclusively of U.S. Treasury securities. Bond funds in CAMP are invested in banker's acceptance notes, certificates of deposit, commercial paper, federal agency securities, and repurchase agreements. The most recent data on funds held by the fiscal agent is as of December 31, 2009. FISCAL IMPACT This is an information report with no fiscal impact resulting. ENVIRONMENTAL REVIEW There is no environmental review required for this report. ATTACHMENTS: Attachment A: Consolidated Report of Cash and Investments Attachment B: Investment Portfolio, as of December 31, 2009 Attachment C: Investment Policy Compliance CMR: 125:10 Page 3 of 4 PREPARED BY: DEPARTMENT HEAD APPROVAL: CITY MANAGER APPROVAL: TARUN NARAYAN Senior Financia Analyst LALO PE Directo .II E EENE anager trative Services CMR: 125:10 Page 4 of 4 Attachment A Consolidated Report City of Palo Alto Cash and Investments Second Quarter, Fiscal Year 2009-10 (Unaudited) Book Value Market Value City Investment Portfolio (see Attachment B) Other Funds Held by the City Cash with Wells Fargo Bank 921,957 921,957 (includes general and imprest accounts) Investment with CAMP (University Ave. Parking Garages) 592,271 592,271 Petty/Working Cash 1,500 1,500 Total - Other Funds Held By City Funds Under Management of Third Party Trustees * (Debt Service Proceeds) $ 330,273,160 $ 341,730,486 1,515,728 1,515,728 US Bank Trust Services ** 1998 Golf Course Certificates of Participation Debt Service Lease Payment Funds 45 45 2002 Civic Center Certificates of Participation Reserve Fund 350,000 350,000 2002 Downtown Parking Impvt. Certificates of Participation Reserve Fund 237,950 237,950 Escrow Account for Partial Defeasance of Bonds 820,882 820,882 2002 Utility Revenue Bonds Debt Service Fund 124,679 124,679 2009 Water Revenue Bonds (Build America Bonds) Project, Debt Service, Reserve, Cost of Issuance Funds 34,601,123 34,601,123 California Asset Management Program (CAMP) *** 1998 Golf Course Certificates of Participation Reserve Fund 746,058 746,058 2001 University Ave. Parking Bonds Reserve Funds 636,540 636,540 2002 University Ave. Parking Bonds Reserve and Admin. Funds 3,278,873 3,278,873 2002 Utility Revenue Bonds Reserve Funds 1,841,168 1,841,168 Total Under Trustee Management GRAND TOTAL 42,637,318 $ 374,426,207 42,637,318 $ 385,883,533 * These funds are subject to the requirements of the underlying debt indenture. ** U.S. Bank investments are in money market mutual funds that exclusively invest in. U.S. Treasury securities. *** CAMP investments are in money market mutual fund which invest in bankers acceptance, certificate of deposit, commercial paper, federal agency securities, and repurchase agreements. Investment Repal Akad nee16m, AVa,hmeM p 1/211201D 11'.09M1 CUSIP Inv estment # Issue r ATTACHMENT B City of Palo Alto Fund ALL - Po rtfo lio Lis tings Investments by Fund December 31, 2009 Purchase Date Bo ok Value Par Value City of Palo Alto Administration Svcs. Dept. 250 Hamilton Ave., 4th Floor Palo Alto, CA 94301 (650)329-2362 Cu rrent YTM YT M Maturity Days To Market Value Rate 360 365 Date Maturity Certificate s of Depo sit - Bank 9244804531 9244804549 673 Certificate of Deposit 674 Certificate of Deposit Managed Pool Accounts SYS158 158 SYS159 159 Fidelity Investments Local Agency Investment Fund 11/24/2006 173,730. 87 173,730.87 173,730.87 4.020 3.970 11/24/2006 166, 880.94 166, 680. 94 166, 880. 94 4.020 4.069 Subtotal an d Av erage 4.025 09/24/2010 266 4.126 09/24/2011 631 340,611.81 340,611.81 340,611. 81 4 .019 4.075 07/01/2008 10,802.21 10,802,21 10,802.21 0.010 0.009 0.010 07/01/2008 15,478,864.79 15,478,864.79 15,493,536.05 0.560 0 .552 0 .560 Subto tal and Average 15,489,667.00 15,489,667.00 15,504,338 .26 0.552 0.560 Federal Agency Issu es - Coupon 30769PAA0 307692AA 1 307692AA1 307692AA1 307692AA1 31315PLR8 31315PM08 31315PES4 31315PEY1 31331TKF7 31331SG56 31331VY91 31331V4E3 31331VWS1 31331S3H4 31331VTY2 31331X806 31331X806 31331XSR4 31331XWU2 31331XA36 Run Date: 01!2112010. 11:04 645 Federal Agriculture Mortgage C 628 Federal Agriculture M ortgage C 630 Federal Agriculture Mortgage C 631 Federal Agriculture M ortgage C 696 Federal Agriculture Mortgage C 820 Federal Agricultural Mortgage 821 Federal Agricultural Mortgage 838 Fe de ra l Agricultura l M ortgage 839 Federal Agricultural Mortgage 592 Federal Farm Credit Bank 593 Federal Farm Credit Bank 653 Federal Farm Credit Bank 655 Federal Fam1 Credit Bank 657 Federal Fami Credit Bank 658 Federal Farm Credit Bank 662 Federal Farm Credit Bank 686 Federal Farm Credit Bank 687 Federal Farm Credit Bank 690 Fe de ra l Farm Credit Bank 693 Federal Farm Credit Bank 701 Federal Farm Credit Bank 07/20/2006 1,998,909. 11 2,000,000.00 2,111,880.00 5 .500 5.465 5.541 05/12/2006 3,978,651.00 4,000,000.00 4,173,640.00 4.875 5.389 5.464 05/18/2006 1,989,571.84 2,000,000.00 2,086,820.00 4 .875 5.375 5 .450 05/18/2006 3,978,786.96 4,000,000.00 4,173,640 .00 4.875 5,385 5.460 05/03/2007 2,000,000.00 2,000,000.00 2,086,820.00 4.875 4.806 4.872 08/11/2009 2,000,000.00 2,000,000.00 2,039,260.00 3.250 3 .205 3 .250 08/10/2009 2,000,000. 00 2,000,000 .00 2,025,700.00 2 .100 2.071 2.100 12/30/2009 2,000,000.00 2,000,000.00 2,000,000.00 2.820 2 .781 2 .820 12/30/2009 1,500,000.00 1,500,000.00 1,580,040.00 4 .500 4.438 4.500 06/14/2005 1,499,708 .69 1,500,000.00 1 ,545,000.00 4 .180 4.147 4 .205 06/21/2005 2,000,000.00 2,000,000.00 2,036,880 .00 4.200 4 .142 4 .200 09/26/2006 2,023,703 .94 2,000,000 .00 2,209,380.00 5 .280 4.827 4.894 10/12/2006 4,007 ,576.54 4,000,000.00 4,403,760 .00 5.180 5.059 5 .130 10/16/2006 2,041,077 .41 2,039,000 .00 2,249,914.16 5.200 5.100 5 .171 10/16/2006 1,478,264.62 1,500,000.00 1,628 ,445.00 4 .750 5.104 5.175 11/16/2006 2,013,873.49 2,000,000.00 2,196,260 .00 5.200 4 .877 4.945 03/15/2007 1,500,000 .00 1,500,000.00 1,513,590.00 4 .750 4 .684 4.750 03/15/2007 1,500,000.00 1,500,000.00 1,513,590.00 4.750 4.684 4.750 03/27/2007 2,000,000 .00 2,000,000.00 2,181,260.00 4.875 4 .807 4 .574 04/25/2007 2,000,000 .00 2,000,000,00 2,103,120.00 4.800 4.734 4.800 05/25/2007 2,000,000.00 2,000,000.00 2,114,380,00 5,050 4.960 5.050 444 07/15/2011 01/14/2011 01/14/2011 01/14/2011 01/14/2011 08/11/2014 08/10/2012 12/30/2014 12/30/2019 11/05/2010 06/21/2010 08/16/2013 09/15/2014 04/1712014 02/18/2014 03/20/2013 03/15/2010 03/15/2010 03/14/2014 04/25/2011 05/2512011 1 560 378 378 378 378 1,683 952 1, 824 3,650 H 308 n 171 Z t=1 1,323 1,718 1,567 1,509 1,174 73 73 1,533 479 509 Portfolio CPA AP F€ (PRF_Ft) 7.1.1 Report Ver. 7 .3 .1 Fund ALL - Portfolio Lis tings Investmen ts by Fund December 31, 2009 Page 2 Purchase Cu rrent VTM yTM Maturity Days To CUSIP Inv estment # Issuer Date Bo ok Value Par Valu e M arket Valu e Rate 360 365 Date Maturity Fe de ral Agency. Issues - Co upon 31331XU75 715 Federal Farm Credit Bank 08/20/2007 3,011,468. 00 3,000,000.00 3,289,680. 00 5.300 5.126 5.199 08/13/2014 1,685 31331GKC2 773 Callable Federal Farm Cre dit Bank 01/13/2009 1,500,000.00 1,500,000. 00 1,495,785.00 4,000 3.945 4.000 01/13/2016 2,203 31331 GLT4 788 Federal Farm Credit Bank 03/04/2009 1,000,000.00 1,000,000.00 1,015,000. 00 3.750 3 .698 3 .749 01/29/2016 2,219 31331GTT6 796 Callable Federal Farm Credit Bank 04/22/2009 1,000,040. 00 1,000,000.00 966,250.00 4 .000 3.945 4 .000 04/22/2019 3,398 31331GUP2 800 Callable Federal Farm Credit Bank 05/07/2009 1,000,000. 00 1,000,000.00 963,440.00 4.125 4.068 4.125 05/07/2018 3,048 31331GVK2 804 Callable Fe de ral Fa rm Credit Bank 05/06/2009 1,500,000.00 1,500,000. 00 1,504,215.00 2 .450 2.416 2.450 05/06/2013 1,221 31331GL80 823 Federal Farm Credit Bank 0812112009. 2,000,000.00 2,000,000, 00 2,006,260 .00 3.000 2.959 3.000 09/22/2014 1,725 31331GU31 825 Federal Farm Credit Bank 09/24/2009 2,000,000.00 2,000,000.00 2,001,880.00 1.800 1.775 1 .800 09/24/2012 997 31331GZ44 826 Federal Farm Credit Bank 10/15/2009 2,000,000. 00 2,000,000.00 1,986,880.00 1 .550 1 .528 1 .550 10/15/2012 1,018 31331G6D6 835 Federal Farm Credit Bank 12/09/2009 2,000,000.00 2,000,000. 00 1,985,000.00 0.875 0.863 0.875 12/09/2011 707 31331VK47 640 Fe de ral Farm Credit - S & P 06/28/2006 2,000,000.00 2,000,000.00 2,056,260 .00 5.500 5.426 5 .501 07/28/2010 208 31331XBS0 659 Federal Farm Credit - S & P 10/25/2006 3,000,000,00 3,000,000.00 3,287,820 .00 5 .050 4.979 5.048_ 11/25/2013 1,424 31331XCY6 660 Federal Farm Credit - S & P 11/06/2006' 2,000,000. 00 2,000,000.00 2,183,120.00 5.050 4.980 5.050 05/06/2015 1,951 31331XGC0 665 Federal Farm Credit - S & P 12/07/2006 1,500,000.00 1,500,000.00 1,529,070 .00 4.750 4.684 4.750 06/07/2010 157 31331XGX4 666 Federal Farm Credit - S & P 12/11/2006 2,000,000.00 2,000,000.00 2,142,500.00 4.625 4.581 4.625 06/11/2012 892 • 31331XM Q2 675 Federal Farm Credit - S & P 01/26/2007 2,000,000. 00 2,000,000 .00 2,038,120.00 5 .000 4 .933 5.002 05/26/2010 145 31331XNE8 676 Federal Farm Credit - 5 & P 02/01/2007 2,000,000.00 2,000,000.00 2,094,380 .00 5.050 4.980 5.050 02/01/2011 396 31331XPB2 677 Federal Farm Credit - S & P 02/07/2007 2,000,000.00 2,000,000 ,00 2,189,380.00 5.150 5 .079 5.150 02/07/2013 1,133 31331XVH2 692 Federal Farm Credit - S & P 04/12/2007 2,000,000.00 2,000,000 .00 2,150,620.00 4.875 4 .808 4.675 04/12/2012 832 31331XZK1 697 Federal Farm Credit - S & P 05/22/2007 2,000,000.00 2,000,000.00 2,061,880.00 4 .900 4.834 4 .902 09/22/2010 264 31331X627 702 Federal Farm Credit - 5 & P 06/05/2007 3,500,000 .00 3,500,000 .00 3,856,580 .00 5.200 5.130 5.201 08/05/2013 1,312 31331XC26 703 Federal Farm Credit- S& P 06/05/2007 2;000,000.00 2,000,000.00 2,210,000.00 5.250 5-178 5.250 06/05/2014 1,616 31331XD74 705 Federal Farm Credit- S & P 06/12/2007 2,000,000 .00 2,000,000 .00 2,216,260 .00 5 .330 5.257 5.330 12/18/2013 1,447 31331XC26 707 Federal Farm Credit - S & P 06/08/2007 2,974,351.61 3,000,000.00 3,315,000.00 5.250 5 .409 5.484 06/05/2014 1,616 31331XH39 708 Fede ral Farm Credit - S & P 06/28/2007 2,000,000 .00 2,000 ,000.00 2,048,120 .00 5.250 5.178 5.250 06/28/2010 178 31331XK35 709 Federal Farm Credit - S & P 07/05/2007 2,000,000.00 2,000,000.00 2,126,880 .00 5 .250 5.178 5.250 07/05/2011 550 31331XL42 711 Federal Farm Credit- S & P 07/16/2007 2,000,000 .00 2 ,000,000.00 2,051,260.00 5 .250 5 .178 5 .250 07/18/2010 196 31331X2J0 717 Federal Farm Credit - S & P 09/04/2007 2,000,000.00 2,000,000.00 2,165,620 .00 4.930 4.862 4.930 09/04/2012 977 31331X2U5 719 Fe deral Farm Credit - S & P 09/06/2007 1,500,000.00 1,500,000 .00 1,590,465.00 4.750 4.684 4 .750 09/06/2011 613 31331X3H3 720 Federal Farm . Credit - S & P 09/17/2007 1,500,000 .00 1,500,000 .00 1,629,375.00 5 .000 4.931 5.000 09/17/2014 1,720 31331X5Y4 721 Federal Farm Credit - S & P 10/03/2007 1,500,000.00 1,500,000.00 1,639,215 .00 5.000 4.931 5.000 10/03/2014 1,736 31331YER7 724 Federal Farm Credit - S & P 11/21/2007 2,000,000.00 2,000,000.00 2,115,620.00 4 .350 4.290 4.350 11/21/2011 689 Portfolio CPA AP Run Da ie : 01/21!2010 - 11:04 Fl (PRF_FI) 7.1.1 Report Ver. 7.3.1 CUSIP Investment # Issuer Fu nd ALL - Portfolio Lis tin gs Investments by Fund December 31, 2009 Purchase Date Book Value Par Valu e Current Page 3 YTM yTM Maturity Days To M arket Valu e Rate 360 365 Dat e Maturity Fe deral Agen cy Issues - Co upo n 31331Y805 31331YSV3 31331Y2U3 31331GLM 9 31331GPG8 31331GPN3 31331YCJ7 31331VCQ7 31331SKH5 3133MCLA1 3133M ATQ2 3133M YYZ4 3133M RCM2 3133M WBM2 3133MATQ2 3133X0607 31339XM X9 3133M RCM 2 3133X2BX2 3133X2BX2 3133XAUY1 3133XAUY1 3133MDBT9 3133XBTH8 3133XFJY3 3133XG3W2 3133XF5T9 3133X9ZZ6 31339Y7K2 3133XH8L5 3133XHW57 3133XJUT3 Run Date: 01!2112010 - 11:04 725 747 766 Callable 779 Callable 784 Callable 785 722 742 744 562 567 569 570 572 573 574 582 584 585 586 589 590 595 596 642 644 648 649 652 654 667 685 Federal Farm Credit - S & P Federal Farm Credit - S & P Federal Farm Credit - S & P Federal Farm Credit - S & P Federal Farm Credit - S & P Federal Farm Credit - S & P Federal Farm Credit Bank - Moo Fed. Fa rm Credit Bank Fed. Farm Credit Bank Fe de ra l Ho me Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Fede ral Ho me Loa n Bank Federal Home Loan Bank Federal Ho me Loan Bank Fe deral Ho me Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federal Home Loan Bank Federai 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 12/12/2007 2,000,000.00 2,000,000.00 2,053,760.00 4.625 4.561 4 .624 12/15/2017 2,905 02/11/2008 1,500,000.00 1,500,000. 00 1,554,375. 00 3.850 3.797 3.850 02/11/2015 1,867 07/08/2008 2,000,000.00 2,000,000.00 2,045,620.00 4.625 4 .561 4 .625 07/08/2013 1,284 01/27/2009 2,000,000. 00 2,000,000.00 1,895,000.00 4.000 3.944 3 .999 01/25/2019 3 ,311 03/04/2009 2,000,000.00 2,000,000. 00 2,007,500. 00 4.500 4A38 4 .500 03/04/2019 3,349 03/04/2009 1,500,000. 00 1,500,000.00 1,527,195.00 2 .600 2.564 2.600 03/04/2013 1,158 10/30/2007 2,000,000.00 2,000,000. 00 2,100,620.00 4.900 4.832 4.900 10/30/2017 2,859 01/30/2008 2,079,072.01 2,000,000.00 2,150,620 .00 4.800 3.945 4 .000 10!19/2015 2,117 01/30/2008 1,027,546.97 1,000,000. 00 1,067,190,00 4-500 3,820 3 .873 01/22/2015 1,847 06/18/2004 1,521,294.02 1,500,000.00 1,577,820.00 6 .625 4.654 4 .718 11/15/2010 318 07/29/2004 1,504, 415. 10 1,500,000. 00 1,511,250 .00 7.375 4.370 4.431 02/12/2010 42 08/25/2004 1,995,178.67 2,000,000.00 2,023,120.00 3.375 4 .056 4.113 05/14/2010 133 10/05/2004 1,003,523.78 1,000,000.00 1,025,630 .00 4.750 4.044 4.100 08/13/2010 224 10/05/2004 1,499,829.57 1,500,000 .00 1,506,090.00 3.875 3 .931 3 .986 02/12/2010 42 10/08/2004 2,006,761.20 2,000,000,00 2,015,000.00 7 .375 3.978 4.033 02//212010 42 10/08/2004 1,500,001. 58 1,500 ,000.00 1,532,340 .00 4.125 4.067 4.123 08/13/2010 224 01/20/2005 1,993,655.74 2,000,000.00 2,045,000.00 3.660 4 .083 4 .140 09/30/2010 272 01/27/2005 1,505,159.36 1,500,000.00 1,538,445 .00 4,750 4.063 4.120 08113/2010. 224 01/27/2005 2,001,473.75 2,000,000.00 2,062,500.00 4.250 4 .096 4 .153 11/15/2010 318 03/01/2005 1,998,147.19 2,000,000.00 2,062,500.00 4 .250 4.310 4.370 11/15/2010 318 05/20/2005 1, 999,649.85 2,000,000.00 2,008,120 .00 4.000 4.112 4.170 02/12/2010 42 05/27/2005 1,999,692.32 2,000,000.00 2,008,120.00 4.000 4 .092 4 .149 02/12/2010 42 07/11/2005 2,031,930.84 2,000,000 .00 2,113,120 .00 5.875 4.201 4.260 02/15/2011 410 07/11/2005 1,500,272.63 1,500,000.00 1,526,715.00 4.250 4 .144 4 .202 06/11/2010 161 07/07/2006 1,992,174.39 2,000,000 .00 2,118,120.00 5.250 5.483 5.560 06/10/2011 525 07/11/2006 2,002,280.32 2,000,000.00 2,132,500.00 5,600 5,435 5.511 06/28/2011 543 09/12/2006 1,997 ,868 .45 2,000,000.00 2,119,380 .00 5.000 5.002 5.072 09/09/2011 616 09/12/2006 1,978,671.03 2,000,000,00 2,129,380.00 4.500 5 .040 5 .110 01/06/2012 735 09/26/2006 2,004,810.84 2,000,000 .00 2,185,000 .00 5.000 4.850 4.918 07/16/2013 1,292 10/12/2006 1,984,096.04 2,000,000 .00 2,190,620.00 4.875 5.020 5.089 06/13/2014 1,624 12/14/2006 2,000,000.00 2,000,000.00 2,188,760.00 4.875 4 .806 4.873 12/13/2013 1,442 02/23/2007 2,000,000 .00 2,000,000.00 2,155,620.00 5.000 4 .929 4.997 03/09/2012 798 Portfolio CPA AP F1(PRF_FJ) 7,1,1 Report Ver. 7.3 .1 Fund ALL - Po rtfo lio Lis tings Inv estments by Fund De cember 31, 2009 Page 4 Purchase Current YTM YTM Maturity Days To CUSHP Inv estment # Issu er Date Book Value Par Value Market Valu e Rate 360 365 Dat e Maturity Fede ral Age nc y issues - Co upon 3133XGJ96 699 Fede ral Home Loa n Ba nk 05/16/2007 2, 014,858.50 2,000,000.00 2,210,620.00 5. 250 4 .943 5.011 09/13/2013 1,351 3133XGJ96 706 Federal Home Loan Bank 06108/2007 993,933.64 1,000,000. 00 1,105,310.00 5.250 5.369 5.444 09/13/2013 1,351 3133XLDG5 710 Federal Home Loan Bank 06/28/2007 2,500,000.00 2,500,000.00 2,775,775.00 5.375 5 .300 5.374 06/13/2014 1,624 3133XLDG5 713 Federal Home Loan Bank 08/20/2007 3,022,648,74 3,000,000.00 3,330,930.00 5 .375 5.099 5.170 06/13/2014 1,624 3133XPBA1 730 Federal Home Loan Bank 01/25/2008 2,000,000.00 2,000,000.00 2,053,120.00 3 .500 3.451 3.499 03/13/2015 1,897 3133XPBA1 741 Federal Home Loan Bank 01/30/2008 2,942,766.32 3,000,000.00 3,079,680.00 3.500 3.869 3 .923 03/13/2015 1,897 3133XSP93 777 Federal Home Loan Bank 01/16/2009 3,062,486.67 3,000,000.00 3,080,640.00 3 .125 2.794 2.833 12/13/2013 1,442 3133XSWJ3 778 Callable Federal Home Loan Bank 02/13/2009 2,000,000.00 2,000,000. 00 1,940,620.00 4.250 4.191 4.250 02/13/2019 3,330 3133XTCS3 789 Federal Home Loan Bank 03/16/2009 2,000,000. 00 2,000,000.00 2,041,880.00 3 .000 2.958 2.999 03/13/2014 1,532 3133XTFQ4 793 Federal Home Loan Bank 04/01/2009 3,000,000.00 3,000,000.00 3,048,750.00 2.900 2 .850 2 .900 04/01/2014 1,551 3133XTNL6 815 Callable Federal Home Loan Bank 05(2012009 1,000,000.00 1,000,000.00 971,560.00 4.250 4.191 4.250 05/20/2019 3,426 3133XTQH2 817 Federal Home Loan Bank 05/22/2009 1,500,000. 00 1,500,000.00 1,509,840 .00 1.800 1 .775 1 .800 05/22/2012 872 3133XTYD2 818 Federal Home Loan Bank 06/16/2009 '2,000,000.00 2,000,000.00 2,092,500.00 4.000 3.945 4.000 06/16/2015 1,992 3133XUCX9 819 Federal Home Loan Bank 07/20/2009 2,000,000. 00 2,000,000.00 2,011,260.00 1.875 2 .210 2 .240 07/23/2012 934 3133XUMS9 822 Federal Home Loan Bank 08/12/2009 3,000,000. 00 3,000,000 .00 3,058,140.00 4.500 4.437 4.499 09/13/2019 3,542 3133XUMR1 827 Federal Home Loan Bank 10/21/2009 1,027,072. 00 1,000,000.00 1,015,630 .00 3.250 2.594 2.631 09/12/2014 1,715 3133XDTL5 830 Federal Home Loan Bank 10/21/2009 3,299,853.98 3,000,000 .00 3,234,390.00 5.000 3.101 3 .145 12/21/2015 2,180 3133XVU74 831 Callable Federal Ho me Lo an Bank 12/17/2009 3, 000,000.00 3,000,000.00 2,880,000.00 3 .000 2.958 3.000 12/17/2019 3,637 3133XVRJ2 832 Federal Home Loan Bank 11/19/2009 3,023,453.36 3,000,000 .00 2,983,140.00 3.500 3.325 3 .372 12/09/2016 2,534 3133MJQF0 833 Federal Home Loan Bank 11/19/2009 1,351,742.68 1,200,000.00 1,332,372 .00 5.500 3 .304 3.350 08/15/2016 2,418 3133XVZP9 834 Callable Federal Home Loan Bank 12/24/2009 2,000,000 .00 2,000,000.00 1,921,880.00 4.000 3.945 4 .000 12/24/2018 3,279 3133XW4W6 837 Federal Home Loan Bank 12/11/2009 2,000,000 .00 2,000,000.00 1,969,380 .00 1.500 1 .479 1.500 12/11/2012 1,075 3133XHXW7 663 Federa! Home Loan Bank - S & P 11/27/2006 2 ,000,000 .00 2,000,000,00 2,188,760.00 4 .875 4.808 4.875 11/27/2013 1,426 3133XP3Y8 726 Callable Federal Home Loan Bank - S & P 01/22/2008 2,000,000 .00 2,000,000 .00 2,003,760.00 4.200 4.142 4 .200 01/22/2015 1,847 3133XP4Q4 729 Callable Federal Home Loan Bank - S & P 01/24/2008 1 ,000,000.00 1,000,000.00 1,006,250 .00 4.500 4.438 4 .500 01/24/2018 2,945 3133XPFK5 736 Callable Federal Home Loan Bank - S & P 02/12/2008 1,500,000.00 1,500,000.00 1,506,090.00 4 .250 4.191 4.250 02/12/2015 1,868 3133XPFR0 737 Callable Federal Home Loan Bank - S & P 02122!2008 1,500,000,00 1,500,000 .00 1,496,250.00 4.800 4.734 4 .800 02/22/2018 2,974 3133XPLY8 749 Callable Federal Home Loan Bank - S & P 02/22/2008 2,000,000 .00 2,000,000 .00 1,995,000.00 4.800 4 .734 4.800 02/22/2018 2,974 3133XPTJ3 751 Callable Federal Home Loan Bank - S & P 02/28/2008 1 ,500,000.00 1,500,000.00 1,514,535.00 4.500 4.421 4 .482 02/28/2018 2,980 3133XSNC8 770 Callable Federal Home Loan Bank - S & P 12/1 6612008 1,000,000.00 1,000,000.00 1,031,250.00 4.250 4.191 4.250 12/16/2013 1,445 3133XSZ50 781 Fe dera l Ho me Loan Bank - S & P 02/06/2009 2,000,000,00 2,000,000.00 2,033,120.00 2.100 2.071 2.100 02/06/2012 766 3133XTFD3 792 Federal Home Lo an Bank - S & P 03/27/2009 2,000,000.00 2,000,000.00 2,028,760.00 2.850 2.810 2 .850 03/27/2014 1,546 Portf olio CPA AP Run D ate: 01/21/2010 - 11,:04 F! (PRF Fi) 7 .1 .1 Report V er. 7.3.1 CUSIP Inv estment # Issuer Fund ALL - Po rtfolio Listings Investments by Fund December 31, 2009 Purchase Date Book V alue Par Value Page 5 Current YTM YTM Maturity Days To Market Value Rate 360 365 Date Maturity Federal Agen cy Issues - Coupon 3133XTHE9 794 3133XTKX3 801 Callable 3133XTN44 810 Ca llable 3133XTP26 812 Callable 3133XTPF7 813 Callable 3134A35H5 563 3128X06K0 571 3128X06K0 576 3128X3M34 579 31334A 33L5 587 3134A4VB7 594 3128X1KG1 679 3128X1KG1 682 3134A4UM4 714 3128X8MY5 786 Callable 3128X8WF5 795 Callable 3128X8E73 808 Callable 3128X9FN5 824 Callable 3128X33E1 828 3128X6N85 734 Callable 3128X7ED2 757. Callable 3128X8C83 803 Callable 31359M FG3 554 31359MFS7 575 31359MFS7 583 3136F3TQ9 591 31364FBV2 678 31364KSS0 683 31398ANT5 776 3136FHGA 7 790 Callable 31398AXB3 798 Callable 3136FHPX7 805 Callable Run Date: 01121/ 2010 - 11:04 Federal Home Loan Bank - S & P Federal Home Loa n Bank - S 8, P Federal Home Loan Bank - S & P Federal Home Loan Bank - S & P Federal Home Loan Bank - S & P Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fe d. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp, Fed. Ho me Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fe d. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Ho me Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Ln Mtg. S&P & Fitch Fed. Home Ln. Mtg. Corp -S&P Fed. Home Ln. Mtg. Corp -S&P Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage A sso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage A sso Federal National M ortgage ASSO Federal National Mortgage A sso Federal National Mortgage Asso 04/13/2009 2,000,000. 00 2,000,000.00 2,018,120. 00 2. 000 1.972 2.000 07/13/2012 924 05/13/2009 1,500,000.00 1,500,000. 00 1.442,820. 00 4.125 4.068 4.125 05/13/2019 3,419 05/13/2009 1,000,000.00 1,000,000.00 970,940:00 4.300 4.241 4.300 05/13/2019 3,419 05/20/2009 1,500,000.00 1,500,000. 00 1,459,535.00 4.080 4.024 4.080 05/20/2019 3,426 06/01/2009 1,500,000.00 1,500,000.00 1,485,000,00 3.750 3.698 3.750 06/01/2016 2,343 06/18/2004 1,520,025. 14 1,500,000. 00 1,567,965.00 6.875 4.606 4 .670 09/15/2010 257 10/05/2004 2,001,156.96 2,000,000.00 2,027,000.00 .4.250 4.004 4.060 05/05/2010 124 11/09/2004 1,501,056. 47 1,500,000.00 1,520,250.00 4 .250 3.964 4.020 05/05/2010 124 11/19/2004 1,000,000.00 1,000,000.00 1,032,340.00 4 .400 4.339 4.400 11/19/2010 322 03/10/2005 2,009,650.75 2,000,000.00 2,026,880 .00 7.000 4 .301 4.360 03/15)2010 73 . 07/1112005 1,499,642,07 1,500,000. 00 1,530,000.00 4.125 4.117 4.174 07/1212010 192 02/07/2007 1,452,725.23 1,500,000. 00 1,582,035.00 4 .000 5.010 5.080 06112/2013 1,258 02/15/2007 1,939,167. 18 2,000,000.00 2,109,380,00 4.000 4.970 5.040 06112/2013 1,258 08/20/2007 1,958,833,82 2,000,000.00 2,161,880.00 4 .500 5 .033 5.103 01/15/2014 1,475 03/03/2009 1,000,000. 00 1,000,000.00 1,002,440 .00 3.250 3.205 3.250 03/03/2014 1,522 04/21/2009 1,500,000.00 1,500,000 .00 1,499,280.00 3.000 2.958 3.000 04/21/2014 1,571 05/19/2009 1,500,000. 00 1,500,000 .00 1,505,670.00 2 .170 2 .140 2.170 11/19)2012 1,053 10/01/2009 2,000,000.00 2,000,000.00 1,976,160 .00 4.500 4.438 4.500 10/01)2019 3,560 10/21/2009 2,215,544. 13 2,000,000 .00 2,189,640.00 5.050 2.713 2.751 01/26/2015 1,851 01/3112008 1,500,000.00 1,500,000.00 1,588,245 .00 4.300 4.241 4.300 01/31/2015 1,856 04/01/2008 1,500,000.00 1,500,000 .00 1,511,385 .00 3 .500 3.452 3.500 04/01/2013 1,186 05/28/2009 1,500,000.00 1,500,000.00 1,497,540.00 3.150 3 .106 3 .150 05/28/2014 1,608 04/20/2004 1,501,693.91 1,500,000 .00 1,503,285.00 7.250 3.917 3.972 01/15/2010 14 11/09/2004 2,025,105 .99 2,000,000.00 2,062,500.00 7 .125 3 .964 4 .019 06/15/2010 165 01/20/2005 1,012,385 .58 1,000,000.00 1,031,250 .00 7 .125 4.012 4.067 06/15/2010 165 06/14/2005 1,996,983.38 2,000,000 .00 2,028,120.00 3.750 4 .108 4 .165 05/27/2010 146 02/07/2007 2,067,443.79 2,000,000 .00 2,240,080.00 6.470 4.967 5.036 09/25/2012 998 02!15/2007 1,396,954 .85 1,500,000.00 1,507,500.00 2 .000 4 .956 5 .025 08/17/2012 959 01/16/2009 3,172,025.12 3,000,000.00' 3,196,890.00 4.250 2 .298 2 .330 02/25/2013 1,151 03/23/2009 1,000,000 .00 1,000,000 .00 1,010,630.00 3 .250 3.206 3.250 12123/2014 1,817 05/05/2009 1,500,000,00 1,500,000.00 1,458,750 .00 2.800 2.761 2.800 05/05/2014 1,585 05/14/2009 1,500,000 .00 1,500,000 .00 1,497,195.00 2.125 2 .095 2 .125 05/14/2014 1,594 Portfolio CPA AP Ft (PRF_FI) 7 .1 ,1 Rep ort Ver. 7 .3.1 CUSIP Investmen t # Issuer Fun d ALL - Portfolio Listings Inves tmen ts by Fund December. 31, 2009 Pu rchase Date Boo k Value Current Par Value Market Valu e Rate YTM YTM 360 365 Page 6 Maturity Days To Date Maturity Federal Agenc y Issues - Coupon 3136FHRE7 807 Callable Federal National Mortgage Asso 05/2012009 1,500,000.00 1,500,000.00 1,503,750.00 2.250 2.219 2 .250 11/20/2012 1,054 3136FHTB1 811 Callable Federal Natio na l Mo rtgage Asso 05/28/2009 1,500,000.00 1,500,000.00 1,475,625.00 4.500 4.438 4.500 05/28/2019 3,434 31359MXX6 829 Federal National Mortgage Asso 10/21/2009 2,212,410. 36 2,000,000.00 2,198,120.00 5.000 2.736 2.774 03/02/2015 1,886 3136FJXY2 836 Federal National M ortgage A sso 12/23/2009 1,500,000.00 1,500,000,00 1,468,590. 00 4.200 4 .142 4.200 12/23/2019 3,643 3136F8M 77 731 Callable Fed. Nat. Mortg. Assoc. -S&P 02/07/2008 2,000,000.00 2,000,000.00 1,986,880.00 4.125 4.068 4 .125 02/07/2018 2,959 31398APN6 761 Callable Fed. Nat. Mortg. Assoc. -S&P 04/08/2008 1,000,000. 00 1,000,000.00 1,059,380.00 4.000 3.945 4.000 04!08/2013 1,193 3136F9ES8 763 Cal#abie Fed. Nat. M ortg, Assoc. -S&P 04/02/2008 1,000,000.00 1,000,000. 00 1,059,380.00 4 .000 3.945 4.000 04!0212013 1,187 3136FHVC6 814 Callable Fed. Nat. Mortg. A ssoc . -S&P 05!2812009 1,000,000. 00 1,000,000.00 968,13000 4.100 4 .043 4.100 05/28/2019 3,434 3136FHXF7 816 Callable Fed. Nat. Mortg. Assoc. -S&P 06/10/2009 2,000,000.00 2,000,000. 00 2,005,000.00 2.000 1.972 2.000 12/10/2012 1,074 313586U63 743 Fed. National M ortgage Assoc. 01/30/2008 3,954,813. 78 3,000,000.00 4,155,000.00 10.350 3.987 4.043 12/10/2015 2,169 880591 DT6 643 Tennessee Valley Authority 07107!2006 2,049,886.82 2,000,000. 00 2,240,620 .00 6.790 5.476 5.553 05/23/2012 873 880591CW0 656 Tennessee Valley Authority 10/16/2006 1,535,434.15 1,500,000.00 1,678,395 .00 6.000 5 .054 5 .125 03/15/2013 1,169 880591CW0 661 Tennessee Valley Autho rity 11/16/2006 3,090,524. 48 3,000,000.00 3,356,790.00 6.000 4.825 4.892 03/15/2013 1,169 880591DL3 684 Tennessee Valley Authority 02/15/2007 1,568,056.22 1,500,000.00 1,686,735 .00 7.140 4 .892 4.960 05/23/2012 873 880591DY5 716 Tennessee Valley Authority 08/20/2007 2,885,550.78 3,000,000.00 3,148,260,00 4,375 5.163 5.235 06/15/2015 1,991 Treasury Securitie s - Coupon 912828HK9 769 U S. Treasury Subtotal and A verage 08!0612008 Subtotal and Av erage 312,429,176.71 310,239,000.00 323,784,916.16 4.159 4-217 1,365 2,013,704.82 2,000,000.00 2,100,620.00 3.375 3.078 3.120 11/30/2012 1,064 2,013,704.82 2,000,000.00 2,100,620.00 3.078 3.121 1,064 Total Investments and A verage Run Date 01/21(2010 - 11:04 330,273,160.34 328,069,278.81 341,730,486 .23 3.983 4 .038 1,298 Portfolio CPA AP Fl (PRF_FI) 7.1 .1 Rep ort V er. 7 .3.1 Attachment C Investment Policy Compliance As of December 31, 2009 1 2 3 4 5 6 General Investment Guidelines: a) The max. stated final maturity of individual securities in the portfolio should be 10 years. b) A max. of 30 percent of the par value of the portfolio shall be invested in securities with maturities beyond 5 years. c) The City shall maintain a minimum of one month's cash needs in short term investments. d) At least $50 million shall be maintained in securities maturing in less than 2 years. Plus two.managed pool accounts which provide instant liquidity: - Local Agency Investment Fund (LAIF) - maximum investment limit is $40 million - Fidelity Investments e) Should market value of the portfolio fall below 95 percent of the book value, report this fact within a reasonable time to the City Council and evaluate if there are risk of holding securities to maturity. d) Commitments to purchase securities newly introduced on the market shall be made no more than three (3) working days before pricing. 1) Whenever possible, the City will obtain three or more quotations on the purchase or sale of comparable securities (excludes new issues, LAIF, City of Palo Alto bonds, money market accounts, and mutual funds). U.S. Government Securities: a) There is no limit on purchase of these securities. b) Securities will not exceed 10 years maturity. U.S. Government Agency Securities: a) There is no limit on purchase of these securities except for: Callable and Multi -step-up securities provided that: - The potential call dates are known at the time of purchase; - the interest rates at which they "step-up" are known at the time of purchase; and - the entire face value of the security is redeemed at the call date. - No more than 20 percent of the par value of portfolio. b) Securities will not exceed 10 years maturity. Full Compliance 24.6% Full Compliance $93.8 million $15.5 million $0 million 103.5% Full Compliance Full Compliance Full Compliance Certificates of Deposit: a) May not exceed 20 percent of the par value of the portfolio; b) No more than 10 percent of the par value of the portfolio in collateralized CDs in any institution. e) Purchase collateralized deposits only from federally insured large banks that are rated by a nationally recognized rating agency (e.g. Moody's, Standard & Poor's, etc.). d) For non -rated banks, deposit should be limited to amounts federally insured (FDIC) e) Rollovers are not permitted without specific instruction from authorized City staff. Banker's Acceptance Notes: a) No more than 30 percent of the par value of the portfolio. b) Not to exceed 180 days maturity. c) No more than $5 million with any one institution. Full Compliance Full Compliance Full Compliance Full Compliance 18.1% Full Compliance 0.I% None Held Commercial Paper: a) No more than 15 percent of the par value of the portfolio. b) Having highest letter or numerical rating from a nationally recognized rating service. c) Not to exceed 270 days maturity. d) No more than $3 million or 10 percent of the outstanding commercial paper of any one institution, whichever is lesser. None Held N. esbmeni Report Nnsnmenls.ls Nlatmeel C 1111010 1021 N..1 Attachment C Investment Policy Compliance As of December 31, 2009 Short -Term Repurchase Agreement (REPO):. a) Not to exceed 1 year. b) Market value of securities that underlay a repurchase agreement shall he valued at 102 percent or greater of the funds borrowed against those securities. Money Market Deposit Accounts a) Liquid bank accounts which seek to maintain a net asset value of $1.00. Mutual Funds: a) No more than 20 percent of the par value of the portfolio. b) No more than 10 percent of the par value with any one institution. Negotiable Certificates of Deposit (NCO): a) No more than 10 percent of the par value of the portfolio. b) No more than $5 million in any one institution. None Held Full Compliance None Held Medium -Term Corporate Notes: a) No more than 10 percent of the par value of the portfolio. b) Not to exceed 5 years maturity, c) Securities eligible for investment shall have a minimum rating of AA from a nationally recognized rating service. d) No more than $5 million of the par value may be invested in securities of any single issuer, other than the U.S. Government, its agencies and instrumentality. e) If securities owned by the City are downgraded by either rating agencies to a level below AA it shall be the City's policy to review the credit situation and make a determination as to whether to sell or retain such securities. Prohibited Investments: a) Reverse Repurchase Agreements b) Derivatives as defined in Appendix B of the Investment Policy All securities shall be delivered to the City's safekeeping custodian, and held in the name of the City, with the exception of - Certificates of Deposit, Mutual Funds, and LAIF None Held None Held Full Compliance None Held Full Compliance N'ies..1. Reparl Atlxnmenls Nlschment C [He+d 112 mato 1624 MA