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HomeMy WebLinkAboutStaff Report 217-10TO: HONORABLE CITY COUNCIL FROM: CITY MANAGER DEPARTMENT: ADMINISTRATIVE SERVICES DATE: APRIL 19, 2010 CMR: 217:10 REPORT TYPE: INFORMATIONAL SUBJECT: City of Palo Alto's Investment Activity Report for the Third 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 third 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 theinvestment 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 $331.4 million; in comparison, last quarter it was $328.1 million. The growth in the portfolio of $3.3 million since the last quarter primarily results from the timing of cash flows. This includes delayed sales tax ("triple flip") and in -lieu vehicle license fee tax payments received in January and May 2010. The portfolio consists of $20.1 million in liquid accounts and $311.3 million in U. S. government treasury investments, agency securities, and certificates of deposit. The $311.3 million includes $88.5 million in investments maturing in less than two years, comprising 28.4 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 103.3 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 buying and selling securities. It is important to note, however, that the City's practice is to buy and CMR: 217:10 Page 1 of 4 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 ofthe investment portfolio is 3.55 years compared to 3.56 years last quarter. Investments Made During the Third Quarter During the third quarter, $29.9 million of government agency securities with an average yield of 4.1% percent matured. During the same period, government securities totaling $28.6 million with an average yield of 3.2% percent were purchased. As higher yielding maturing investments are re- invested at lower interest rates, the portfolio's yield is expected to decline in coming quarters. The City's short-term money market and pool account increased by $4.6 million compared to the second 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 $183.2 million and expenditures will be $179.1 million over the next six months, indicating an overall growth in the portfolio of $4.1 million. As of March 31, 2010, the City had $20.1 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 $34.7 million will mature between April 1, 2010 and September 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 third 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 third quarter was $3.3 million. As of March 31, 2010, the yield to maturity of the City's portfolio was 3.89 percent. This compares to a yield of 4.04 percent in the second quarter. Even though interest rates have risen recently, the portfolio yield is expected to gradually decrease in future quarters as staff continues to re -invest maturing securities at lower interest rates. The City's portfolio yield of 3.89 percent compares to LAIF's average yield for the quarter of 0.57 percent and an average yield on the two-year and five-year Treasury bonds during the third quarter of approximately 0.90 percent and 2.41 percent, respectively. Yield Trends In the last five quarters, the Federal Open Market Committee (FOMC) maintained the historical low federal funds and discount rate at 0,25 and 0.75 percent, respectively. The FOMC has improved its economic outlook, as evidenced by the labor market stabilizing somewhat, increased business spending on inventory, and improved liquidity in the financial system. However, FOMC continues to believe that lower rates are necessary for an extended period to stimulate the economy given the CMR: 217:10 page 2 of 4 weak housing market, high employment, and businesses' reluctance to rehire workers. Based on 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 March 31, 2010. 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 March 31, 2010 Attachment C: Investment Policy Compliance CMR: 217:10 Page 3 of 4 PREPARED BY: DEPARTMENT HEAD APPROVAL: CITY MANAGER APPROVAL: 10 n TARUN NARAYAN Senior Finan ial Analyst L Direct JIM TI NE City Manager ve Services CMR: 21710 Page 4 of 4 Attachment A Consolidated Report City of Palo Alto Cash and Investments Third Quarter, Fiscal Year 2009-10 (Unaudited) Book Value Market Value City Investment Portfolio (see Attachment B) Other Funds Held by the City $ 334,683,469 $ 345,804,403 Cash with Wells Fargo Bank 2,996,830 2,996,830 (includes general and imprest accounts) Investment with CAMP (University Ave. Parking Garages) 592,554 592,554 Petty/Working Cash 1,500 1,500 Total - Other Funds Held By City Funds Under Management of Third Party Trustees (Debt Service Proceeds) 3,590,883 3,590,883 US Bank Trust Services ** 1998 Golf Course Certificates of Participation Debt Service Lease Payment Funds 79 79 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 760,184 760,184 2002 Utility Revenue Bonds Debt Service Fund 138,884 138,884 2009 Water Revenue Bonds (Build America Bonds) Project, Debt Service, Reserve, Cost of Issuance Funds 31,449,399 31,449,399 California Asset Management Program (CAMP) *** 1998 Golf Course Certificates of Participation Reserve Fund 636,612 636,612 2001 University Ave. Parking Bonds Reserve Funds 2,379 2,379 2002 University Ave. Parking Bonds Reserve and Admin. Funds 3,217,500 3,217,500 2002 Utility Revenue Bonds Reserve Funds 1,823,595 1,823,595 Total Under Trustee Management GRAND TOTAL 38,616,582 $ 376,890,934 38,616,582 $ 388,011,868 * 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. InverWent Repoli AllecN,wnlaAs And:W 11A 41V2010 PM CUSIP Inv estmen t # Issuer ATTACHMENT B City of •Palo Alto Fund ALL - P ortfoli o Listings Inve stments by Fund March 31, 2010 Purchase Date Book Val ue Par Value City of Palo Alto Administration Svcs . Dept . 250 Hamilton Ave., 4th Floor Palo Alto, CA 94301 (650)329-2362 Curre nt YTM YTM M at urity Day s To Market Val ue Rat e 360 365 Date M at urity Ce rtificates of De po sit - Ban k 9244804531 673 9244804549 674 Manage d Pool Accounts SYS158 158 SYS159 159 Federal Agency Is sues - Co upon 30769PAA0 645 31315PGE3 840 307692AA1 628 307692.0.01 630 307692AA1 631 307692AA1 696 31315PLR8 820 31315PM08 821 31315PES4 838 31315PEY1 839 31331TKF7 592 31331SG56 593 31331VY91 653 31331V4E3 655 31331 V WS1 657 31331S3H4 658 31331VTY2 662 31331XSR4 690 31331XWU2 693 31331XA36 701 31331XU75 715 Run Date: 041/12010 - 19:18 Certificate of Deposit Certificate of Deposit Fidelity investments Local Agency Investment Fund Federal Agriculture Mortgage C Federal Agriculture Mo rtgage C Fede ral Agriculture Mortgage C Federal A griculture Mortgage C Federal Agriculture M ortgage C Federal Agriculture Mortgage C Federal Agricultural Mortgage Federal A gricultural M ortgage Federal Agricultural Mo rtgage Federal Agricultural Mortgage Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Cre dit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Fe dera l Farm Cre dit Bank Federal Farm Credit Bank 11/24/2006 173,730.87 173,730.87 173,730.87 4.020 11/24/2006 166,880.94 166,880.94 166,880.94 4.020 S ubtotal a nd A ver age "340,611.81 340, 611.81 340,611.81 3.970 4.025 09/24/2010 176 4.069 4 .126 09/24/2011 541 4.019 4 .075 354 07/01/2008 10,574 .57 10,574 .57 10,574,57 0.010 07/01/2008 20,116,883.70 20,116,883.70 20,135,950.99 0.530 Subtotal and A verage 07/20/2006 01/19/2010 05/12/2006 05/18/2006 05/18/2006 05/03/2007 08/11/2009 08/10/2009 12/30/2009 12/30/2009 06/14/2005 06/21/2005 09/26/2006 10/12/2006 10/16/2006 10/16/2006 11/16/2006 03/27/2007 04/25/2007 05/25/2007 08/20/2007 20,127,458.27 20,127,458.27 20,146,525.56 0.009 0.010 0.522 0.530 0.522 0.530 1 1,999,086 .33 2,000,000.00 2,100,060 .00 5 .500 2,000,000.00 2,000 ,000.00 2,076,840.00 .4.125 3,983,802 .23 4,000,000,00 4,160,560 .00 4 .875 1,992,088.02 2,000,000.00 2,080,280.00 4.875 3,983,905 .39 4,000,000 .00 4,160,560.00 4 .875 2,000,000.00 2,000,000 .00 2,080,280.00 4.875 2,000,000.00 2,000,000.00 2,063 ,000.00 3.250 2,000,000.00 2,000,000.00 2,034,760.00 2.100 2,000,000.00 2,000,000.00 2,013,680.00 2.820 1,500,000 .00 1,500,000.00 1,588,245.00 4.500 1,499,794.93 1,500,000 .00 1,531,875 .00 4.180 2,000,000.00 . 2,000,000.00 2,017,500.00 4 .200 2,022,069.18 2,000,000.00 2,208,120 .00 5.280 4,007,174. 01 4,000,000.00 4,441,240.00 5.180 2,040,956.47 2,039,0.00 .00 2,260,109.16 5.200 1,479,580.15 1,500,000 .00 1,635,945.00 4.750 . 2,012,796.17 2,000,000.00 2,190,620.00 5.200 2,000,000.00 2,000,000.00 2,191,260.00 4 .875 2,000,000.00 2,000,000.00 2,088,760.00 4.800 2,000,000.00 2,000,000.00 2,100,000.00 5 .050 3,010,846.99 3,000,000.00 3,315,930 .00 5.300 5.465 4 .068 5.389 5.375 5.385 4 .806 3.205 2.071 2 .781 4.438 4.147 4.142 4.827 5.059 5 .100 5.104 4.877 4.807 4 .734 4.980 5.128 5.541 4.125 5.464 5.450 5.460 4.872 3.250 2.100 2.820 4 .500 4.205 4.200 4.894 5.130 5 .171 5.175 4.945 4.874 4.800 5.050 5.199 a LME DVZIV 07/15/2011 470 01/19/2017 2,485 01/14/2011 288 01/14/2011 288 01/14/2011 288 -01/14/2011 288 08/11/2014 1,593 08/10/2012 862 12/30/2014 1,734 12/30/2019 3,560 11/05/2010 . 218 06/21/2010 81 08/16/2013 1,233 09/15/2014 1,628 04/17/2014 1,477 02/18/2014 1,419 03/20/2013. 1,084 03/14/2014 1,443 04/25/2011. 389 05/25/2011 419 08/13/2014 1,595 Portfolio CPA • AP FI {PRF Report Vei. 7 31 CUSIP Inve stment # i ss uer Fund ALL - Portfolio Listings Invest ments by Fund March 31, 2010 Page 2 Purchase Current YTM YTM Maturity D ays To Date Book Val ue P ar Val ue Mark et Val ue Rat e 360 365 D at e M aturity Fe deral Agen cy iss ues - C oupon 31331GLT4 788 Federal Farm Credit Bank 03/04/2009 1,000,000.00 1,000,000:00 1,034,380.00 3.750 3 .698 3.749 01/29/2016 2,129 31331GTT6 796 Callable Federal Farm Credit Bank 04/22/2009 1,000,000 .00 1,000,000.00 993,750.00 4.000 3.945 4.000 04/22/2019 3,308 31331GUP2 800 Callable Federal Farm Credit Bank 05/07/2009 1,000,000 .00 1,000,000.00 1,000,630.00 4.125 4 .068 4 .125 05/07/2018 2,958 31331GVK2 804 Callable Federal Farm Credit Bank 05/06/2009 1,500,000.00 1,500,000,00 1,502,820.00 2.450 2.416 2.450 05/06/2013 1,131 31331GL80 823 Federal Farm Credit Bank 08121/2009 2,000,000 .00 2,000,000.00 2,030,000 .00 3.000 2.959 3 .000 09/22/2014 1,635 31331GU31 825 Federal Farm Credit Bank 09/24/2009 2,000,000.00 2,000,000 .00 2,012,500.00 1 .800 1.775 1.800 09/24/2012 907 31331GZ44 826 Federa l Farm Cre dit Bank 10/15/2009 2,000,000.00 2,000,000.00 1,998,760.00 . 1.550 1.528 1.550 10/15/2012 928 31331G6D6 835 Federal Fa rm Cre dit Bank 12/09/2009 2,000,000.00 2,000,000 ,00 1,996,260.00 0.875 0.863 0.875 12/09/2011 617 31331JFZ1 850 Fe de ral Farm Credit Bank 03/08/2010 2,000,000 .00 2,000,000.00 1,989,380 .00 3.375 3.328 3.375 03/08/2017 2,533 31331JGS6 853 Callable Federal Farm Credit Bank 03/11/2010 . 1,000,000 .00 1,000,000.00 992,190.00 3.200 3.156 3 .200 12!11/2015 2,080 31331VK47 640 Fe deral Farm Credit - S & P 06/28/2006 2,000,000 .00 2,000,000 .00 2,034,380.00 5.500 5.426 5 .501 07/28/2010 118 31331XBS0 659 Federal Farm Credit- S & P 10/25/2005 3,000,000.00 3,000,000.00 3,294,390.00 5.050 4.979 5.048 11/25/2013 1,334 31331XCY6 660 Federal Farm Credit- S & P 11/06/2006 2,000,000.00 2,000,000 .00 2,211,260 .00 5.050 4.980 5.050 05/06/2015 1,861 31331XGC0 665 Federal Farm Credit - S & P 12/07/2006 1,500,000.00 1,500,000.00 1,512,195 .00 4.750 4.684 4.750 06/07/2010 67 31331XGX4 666 Federal Farm Credit- S & P 12/11/2006 2,000,000.00 2,000,000,00 2,140 ,620.00 4 .625 4.561 4.625 06/11/2012 802 31331XM Q2 675 Federal Farm Credit - S & P 01/26/2007 2,000,000.00 2,000,000.00 2,014,380.00 5.000 4 .933 5.002 05/26/2010 55 31331XNE8 676 Federal Farm Credit - S & P 02/01/2007 2,000,000.00 2,000,000.00 2,074,380.00 5.050 4 .980 5.050 02/01/2011 306 31331XPB2 677 Federal Farm Credit - S & P 02/07/2007 2,000,000 ,00 ' 2,000,000 .00 2,185,000 .00 5 .150 5 .079 5.150 02/07/2013 1,043 31331XVH2 692 Federal Farm Credit - S & P 04/12/2007 2,000,000 .00 2,000,000 .00 2,146,880.00 4.875 4.808 4.875 04/12/2012 742 31331XZK1 697 Federal Farm Credit - S & P 05/22/2007 2,000,000 .00 2,000,000 .00 2,043,760.00 4.900 4.834 4 .902 09/22/2010 174 31331X627 702 Federal Farm Credit - S & P 06/05/2007 3,500,000 .00 3,500,000 .00 3,853,290 .00 5.200 5.130 5,201 08/05/2013 1,222 31331XC26 703 Federal Farm Cre dit- S & P 06/05/2007 2,000,000.00 2,000,000 .00 2,223,120.00 5,250 5.178 5.250 06/05/2014 1,526 31331XD74 705 Fede ral Farm Credit - S & P 06/12/2007 2,000,000.00 2,000,000.00 2,220,620.00 5.330 5.257 5 .330 12/18/2013 1,357 31331XC26 707 Federal Farm Credit - S & P 06/08/2007 2,975,799.76 3,000,000.00 3,334,680 .00 5.250 5 .409 5.484 06/05/2014 1,526 31331XH39 708 Fe de ral Fa rm Credit - S & P 06/28/2007 2,000,000. 00 2,000,000.00 2,024,380.00 5 .250 5.178 5,250 06/28/2010 88 31331XK35 709 Federal Farm Credit- S & P 07/05/2007 2,000,000. 00 2,000,000.00 2,113,120.00 5.250 5 .178 5.250 07/05/2011 460 31331XL42 711 Federal Farm Cre dit - S & P 07/16/2007 2,000,000.00 2,000,000.00 2,029,380.00 ' 5.250 5 .176 5.250 07/1612010 106 31331X230 717 Federal Farm Credit - S & P 09/04/2007 2,000,000.00 2,000,000 .00 2,162,500,00 4.930 4.862 4 .930 09/04/2012 887 31331X2U 5 719 Federal Farm Credit - S & P 09/06/2007 1,500,000.00 1,500,000 .00 1,583,445 .00 4 .750 4.684 4.750 09/06/2011 523 31331X3H3 720 Federal Farm Credit - S & P 09/17/2007 1,500. 000. 00 1,500,000.00 1,644,375 .00 5.000 4.931 5.000 09/17/2014 1,630 31331X5Y 4 721 Federal Farm Credit- S & P 10/03/2007 1,500,000,00 1,500,000.00 1,654,695.00 5 .000 4.931 5.000 10/03/2014 1,646 31331Y ER7 724 Federal Farm Credit - S & P 11/21/2007 2,000,000.00 2,000,000.00 2,110,000.00 4 .350 4 .290 4.350 11/21/2011 599 Run Date: 04111/2010 - 19:18 Portfolio CPA AP F1(PRF_FI)7.1,1 Report Ver. 7.3 .1 CUSIP Investment# Issuer Fund ALL .-_Portfolio Listings I nvestments by Fund M ar ch 31, 2010 Purchase D at e Page 3 Current YTM YTM Maturity Days To B ook Value 'Par Value Market Value Rate 360 365 Date Maturity Federal A gency Issu es - Coupon 31331YHQ6 725 Fed er al F arm Cr edit - S & P 31331YSV 3 747 Federal Farm Credit - S & P 31331Y2U3 766 Callable Federal Farm Credit- S & P 31331 GLM9 779 Callable Federal Farm Credit - S & P 31331GPN3 785 Federal Farm Credit- S & P 31331YCJ7 722 Federal Fame Credit Bank - Moo 31331VCQ7 742 Fed. Farm Credit Bank 31331SKH5 744 Fed. Farm Credit Bank 3133MCLA1 562 Federal Home Loan Bank 3133MYYZ4 569 Federal Home Loan Bank 3133M RCM2 570 Federal Home Loan Bank 3133X06Q7 574 Federal Home Loan Bank 31339XM X9 582 Federal Home Loan Bank 3133M RCM2 584 Fede ra l Home Loa n Ba nk 3133X2BX2 585 Federal Home Loan Bank 3133X26X2 586 Federal Horne Loan Bank 3133MDBT9 595 Federa l Home Lo an Bank 3133X6TH8 596 Federal Home Loan Bank 3133XFJY3 642 Federal Home Loan Bank 3133XG3W2 644 Federal Home Loan Bank 3133XF5T9 648 Fe de ral Home Loan Bank 3133X9ZZ6 649 Federal Home Loan Bank 31339Y7K2 652 Federal Home Loan Bank 3133XHBL5 654 Federal Horne Loan Bank 3133XHW57 667 Federal Home Loan Bank 3133XJUT3 685 Federal Home Loan Bank 3133XGJ96 699 Federal Home Loan Bank 3133XGJ96 706 Fe de ral Home Lo an Bank 3133XLDG5 710 Federal Home Loan Bank 3133XLDG5 713 Federa€ Home Loan Bank 3133XPBA 1 730 Federal Home Loan Ban k 3133XP5A1 741 Federal Ho me Loan Bank Ru n Date: 04111/2010 - 19:18 12/12/2007 2,000,000.00 2,000,000.00 2,120,000.00 4 .625 4.561 4.624 12/15/2017. 2,815 02/11/2008 1,500,000.00 1,500,000.00 1,576,875.00 3 .850 3.797 3.850 02/11/2015 1,777 07/08/2006 2,000,000.00 2,000,000.00 2,022,500.00 4.625 4 .561 4.625 07/08/2013 1,194 01/27/2009 2,000,000 .00 2,000,000.00 1,958,120.00 4.000 3 .944 3 .999 01/25/2019 3,221 03/04/2009 .1,500,000.00 1,500,000.00 1,531,410.00 2 .600 2 .564 2.600 03/04/2013 1,066 10/30/2007 2,000,000.00 2,000,000 .00 2,161,880 .00 4.900 4.832 4.900 10/30/2017 2,769 01/30/2008 2,075,663.74 2,000,000.00 2,183,760 .00 4.800 3 .945 4.000 10/19/2015 2,027. 01/30/2006 1,026,185 .51 1,000,000.00 1,080,940.00 4.500 3.620 3.873 01/22/2015 1,757 06/18/2004 1,515,190.64 1,500,000.00 1,555,785 .00 6 .625 4.654 4 .718 11/15/2010 228 08/25/2004 1,998,441.22 2,000,000.00 2,007,500.00 3.375 4.056 4 .113 05/14/2010 43 10/05/2004 1,002,095.22 1,000,000 .00 1,016,560 .00 4.750 4.044 4.100 08/13/2010 134 10/05/2004 1,500,000.94 1,500,000.00 1,521,090.00 4.125 4.067 . 4.123 08/13/2010 134 01/20/2005 1,995,778 .35 2,000,000 .00 2,033,120.00 3.660 4 .083 4 .140 09/30/2010 182 01/27/2005 1,503,067.73 1,500,000.00 1,524,840.00 4.750 4.063 4.120 08/13/2010 134 01/27/2005 2,001,051 .34 . 2,000,000.00 2,045,000.00 4.250 4.096 4 .153 11/15/2010 ,228 03/01/2005 1,998,678 .25 2,000,000.00 ' 2,045,000.00 4 .250 4.310 4 .370 11/15/2010 228 07/11/2005 2,024,817 .54 2,000,000.00 2,090,620.00 5.875 4.201 4 .260 02/15/2011 .320 07/11/2005 1,500,119.28 1,500,000 .00 1,511,715.00 4 .250 4.144 4.202 06/11/2010 71 07/07/2006 1,993,531.43 2,000,000 .00 2,103,760.00 5 .250 5.483 5 .560 06/10/2011 435 07/11/2006 2,001,898 .14 2,000,000 .00 2,116,880 .00 5.600 5.435 5.511 06/28/2011 453 09/12/2006 1,998,183.97 2,000,000.00 2,115,000.00 5.000 5 .002 5.072 09/09/2011 526 09/12/2006 1,981,318 .77 2,000,000 .00 2,121,260.00 4.500 5.040 5.110 01/06/2012 645 09/26/2006 2,004,471.25 2,000,000 .00 2,186,880 .00 5 .000 4.850 4.918 07/16/2013 1,202 10/12/2006 1,984,989.53 2,000,000.00 2,193,120.00 4.875 5.020 5 .089 06/1.3/2014 1,534 12/14/2006 2,000,000. 00 2,000,000 .00 2,188,120.00 4.875 4 .806 4.873 12/13/2013 1,352 02/23/2007 2,000,000.00 2,000,000.00 2,148,120.00 5.000 4.929 4.997 03/09/2012.. 708 05/16/2007 2,013,854.55 2,000,000 .00 2,210,620.00 5.250 4 .943 5.011 09/13/2013 1,261 06/08/2007 994,343.53 1,000,000.00 1,105,310.00 5.250 5.369 5.444 09/13/2013 1,261 06/28/2007 2,500,000.00 2,500,000.00 2,777,350.00 5 .375 5.300 5.374 06/13/2014 1,534 08/20/2007 3,021,376. 34 3,000,000.00 3,332,820.00 5 .375 5.099 5 .170 06/13/2014 1,534 01/25/2008 2,000,000.00 2,000,000.00 2,063,120.00 3.500 3.451 3.499 03/13/2015 1,807 01/30/2008 2,945,517.94 3,000,000.00 3,094,680 .00 3 .500 3.869 3.923 03/13/2015 1,807 Portfolio CPA AP Report Ver.;7°3:1 ' ._.,- Fund ALL Portfolio Listings Investments by Fund March 31, 2010' Page 4 Purchase Current yT M yTM • Maturity Days To CUSIP Inve stment # Issuer D at e Bo ok Value Par Val ue Mark et Val ue Rate 360 365 Date Mat urity Federal Agency Issues - Coupon 3133XSP93 777 Federal Home Loan Bank 01/16/2009 3,058,531 .82 3,000,000.00 3,117,180.00 3.125 2 .794 2.833 12/13/2013 1,352 3133XSWJ3 778 Callable Federal Home Loan Bank 02/13/2009 600,000.00 600,000.00 593,064 .00 4.250 4 .191 4.250 02/1312019 3,240 3133XTCS3 789 Federal Home Loan Bank 03/16/2009 2,000,000.00 2,000,000.00 2,051,260 .00 3.000 2.958 2 .999 03/13/2014 1,442 3133XTFQ4 793 Federal Home Loan Bank 04/01/2009 3,000,000.00 3,000,000.00 3,063,750 .00 2 .900 2.860 2 .900 04/01/2014 1,461 3133XTNL6 815 Callable Federal Home Loan Bank 05/20/2009 1,000 ,000 .00 1,000,000.00 989,060.00 4.250 4.191 4.250 05/20/2019 3,336 3133XTQH2 817 Fede ral Home Loan Bank 05/22/2009 1,500,000 .00 . 1,500,000.00 1,516,875.00 1.800 1.775 1.800 05/22/2012 782 3133XTYD2 818 Federal Home Loan Bank 06/16/2009 2,000,000 .00 2,000,000.00 2,103,120.00 4.000 3.945 4 .000 06/16/2015 1,902 3133XUCX9 819 Federal Home Loan Bank 07/20/2009 2,000 ,000.00 2,000,000 .00 2,022,500 .00 1.875 2.210 2.240 07/23/2012 844 3133XUMS9 822 Federal Ho me Lo an Bank 08/12/2009 3,000,000.00 3,000,000 .00 3,085,320.00 4.500 4 .437 4. 499 09/13/2019 3,452 3133XUM R1 827 Fe deral Home Loan Bank 10121/2009 1,025,631.15 1,000,000 .00 1,028,130 .00 3 .250 2.594 2.631 09/12/2014 1,625 3133XDTL5 830 Federal Home Loan Bank 10/21/2009 - 3,287,301 .96 3,000,000.00 3,292,500.00 5 .000 3.101 3 .145 12/21/2015 2,090 3133XVU74 831 Callable Federal Home Loan Bank 12/17/2009 3,000,000.00 3,000,000,00 2,959,680 .00 3.000 2.958 3.000 12/17/2019 3,547 3133XV RJ2 832 Federal H ome Loan Bank 11/19/2009 3,022 ,608.36 3,000,000.00 3,000,000.00 3.500 3.325 3.372 12/09/2016 2,444 3133MJQF0 833 Federal Home Loan Bank 11/19/2009 1,346,014 .14 1,200,000.00 1,337;,628.00 5.500 3 .304 3 .350 08/15/2016 2,328 3133XVZP9 834 Callable Federal Home Loan Bank 12/24/2009 Z000,000 .00 2,000,000 .00 1,963,120 .00 4.000 3.945 4.000 12/24/2018 3,189 3133XW4W6 837 Federal Home Loan Bank 12/11/2009 2,000,000.00 2,000,000.00 1,987,500.00 1 .500 1.479 1.500 12/11/2012 985 3133XWRQ4 843 Callable Federal Home Loan Bank 02/10/2010 2,000,000,00 2,000,000.00 2,005,620.00 4 .370 4.310 4.370 02/10/2020 3,602 3133XWX53 845 Federal Home Loan Bank 02/03/2010 2,000,000 .00 2,000,000.00 1,996,880 .00 1.100 1 .085 1.100 04/03/2012 733 3133XWX95 847 Federal Home Loan Bank 02/19/2010 2,000,000.00 2,000,000 .00 1,993,760.00 2.750 2 .711 2 .749 03/13/2015 1,807 3133XXH67 851 C allable Fe deral Home Loan Bank 03/29/2010 1,500,000.00 1,500,000.00 1,492,965 ,00 4.000 3.945 4 .000 03/29/2018 2,919 3133XXH59 852 Callable Federal Home Loan Bank 03/17/2010 1,500,000.00 1,500,000.00 1,484,535 .00 3.625 3 .575 3 .625 03/17/2017 2,542 3133XWW47 854 Federal Home Loan Bank 03/19/2010 2,117,391.14 2,115,000.00 2,114,344.35 1 .125 1.051 1 .065 03/09/2012 708 3133XHXW7 663 Federal Home Loan Bank - S & P 11/27/2006 2,000,000.00 2,000,000.00 2,190,620.00 4.875 4 .808 4.875 11/27/2013 1,336 3133XP4Q4 729 Callable Federal Home Loan Bank - S & P 01/24/2008 1,000,000.00 1,000,000.00 1,021,250.00 4.500 4.438 4.500 01/24/2018 2,855 3133XPTJ3 751 Ca lla ble Federal Home Loan Bank - S & P 02128/2008 1,500,000. 00 1,500,000.00 1,547,820 .00 4.500 4 .421 4 .482 02!2812018 2,890 3133XSNC8 770 Callable Federal Home Loan Bank - S & P 12116/2008 1,000,000. 00 1,000,000.00 1,027,810.00 4.250 4 .191 4.250 12/16/2013 1,355 3133XSZ50 781 Federal Home Loan Bank - S & P 02/06/2009 2,000,000.00 2,000,000.00 2,037,500.00 2 .100 2.071 2.100 0210612012 676 3133XTFD3 792 Federal Ho me Lo an Bank - S & P 03/27/2009 2,000,000. 00 2,000,000 .00 2,039,380.00 2.850 2.810 2.850 03/27/2014 1,456 3133XTHE9 794 Federal Home Loan Bank - S & P 04/13/2009 2,000,000.00 2,000,000.00 2,028,760.00 2.000 1.972 2.000 07/13/2012 834 3133XTKX3 801 Callable Fede ral Home Loan Bank - S & P 05/13/2009 1,500,000. 00 1,500,000.00 1,470,945.00 4.125 4.068 4.125 05/13/2019 3,329 3133XTN44 810 Catlabie Federal Home Loan Bank - S & P 05/13/2009 1,000,000.00 1,000,000.00 989,380 .00 4.300 4.241 4.300 05/13/2019 3,329 3133XTP26 812 Callable Federal Home Loan Bank - S & P 05/20/2009 1,500,000. 00 1,500,000.00 1,498,590.00 4 .080 4.024 4,080 05/20/2019 3,336 Run Date: 04/11/2010 -19:18 P ortfoli o CPA AP Fl (PRF_Fl) 7.1 .1 Report Ver, 7,3.1 CUSP Investment # Issuer Fund ALL - Portf olio Listings Investments by Fund March 31, 2010 Purchase Date Book Value Par Value Page 5 C urrent 1•TM YTM Maturity Day s To Market Value Rat e 360 365 Date Maturity Federal Agenc y Issue s - Coupon 3133XTPF7 813 Callable Federal Hom e Loan Bank - S & P 3134A35H5 563 Fed. Home Loan Mortgage Corp . 3128X06K0 571 Fed. Home Loan Mortgage Corp. 3128X06K0 576 Fed. Home Loan Mortgage -Corp. 3128X3M34 579 Fed. Home Loan Mortgage Corp . 3134A4VB7 594 Fed. Home Loan Mortgage Corp. 3128X1KG1 679 Fed. Home Loan Mortgage C orp. 3128X1 KG1 682 Fed. Home Loan Mortgage Corp. 3134A4UM4 714 Fed. Horne Loan Mo rtgage Corp. 3128X8WF5 795 Callable Fed. Horne Loan M ortgage Corp. 3128X8E73 808 Ca lla ble Fe d. Ho me Lo an Mo rtgage Corp. 3128X9FN5 824 Callable Fed. Home Loan M ortgage Corp. 3128X33E1 828 Fed. Ho me Lo an M ortgage Corp. 3128X9VP2 841 Callable Fed. Home Lo an Mortgage Corp. 3128X9VJ6 842 Callable Fed. Home Loan Mortgage Corp. 3128X9XF2 844 Callable Fed. Home Loan Mortgage Corp. 3128X9ZZ6 846 Callable Fed. Home Loan Mortgage Corp. 3128X9K33 848 Calla ble Fed. Home Loan Mortgage Corp. 3128X6N85 734 Callable Fed. Home Ln Mtg. S&P & Fitch 3128X7ED 2 757 Callable Fed. Home Ln. Mtg_ Corp -S&P 31359MFS7 575 Federal National Mortgage Asso 31359MF57 583 Federal National Mortgage Asso 3136F3TQ9 591 Federal National Mortgage Asso 31364FBV2 678 Federal National M ortgage Asso 31364KSSO 683 Federa l Na tio na l M ortgage Asso 3139BANT5 776 Federal National M ortgage Asso 3136FHGA7 790 Callable Federal National M ortgage A sso 31398AXB3 798 Callable Federal National M ortgage A sso 3136FHPX7 805 Callable Federal National M ortgage A sso 3136FHRE7 807 Callable Federal National Mortgage Asso 3136FHT B1 811 Calla ble Fe de ral Na tio nal Mortgage Asso 31359MXX6 829 Federal National Mortgage A sso Run Oate: 04/1112010 - 19:18 06101/2009 06/18/2004 10/05/2004 11/09/2004 11/19/2004 07/11/2005 02/07/2007 02/15/2007 08/20/2007 04/21/2009 05/19/2009 10/01/2009 10/21/2009 02/05/2010 02/03/2010 02/24/2010 02/26/2010 03/23/2010 01/31/2008 04/01/2008 11/09/2004 01/20/2005 06/14/2005 02/07/2007 02/15/2007 01/16/2009 03/23/2009 05/05/2009 05/14/2009 05/20/2009 05/28/2009 10/21/2009 1,500,000.00 1,512, 929.62 2,000,317 .23 1,500,289.68 1,000,000.00 1,499,810.73 1,456,153.70 1,943,597.46 1,961,381.93 1,500,000.00 1,500,000.00 2,000,000 .00 2,204,914.56 1,500,000.00 2,000,000.00 2,000,000.00 1,500,000.00 2,000,000.00 1,500,000 .00 1,500,000.00 2,011,328 .31 1,005,588.62 1,998,842.94 2,061,275.15 1,406,758.30 3,158,372. 33 1,000,000.00 1,500,000.00 1,500,000.00 1,500,000. 00 1,500,000.00 2,202,137. 96 1 ,500,000.00 1 ,500,000.00 2,000,000 .00 1,500, 000.00 1,000, 000 .00 1,500, 000.00 1,500, 000.00 2,000, 000 .00 2,000, 000.00 1,500,000.00 1,500,000.00 2,000, 000.00 2,000,000 .00 1,500, 000.00 2,000, 000.00 2,000, 000 .00 1,500,000.00 2,000 ,000.00 1,500,000.00 1,500,000.00 2,000,000.00 1,000,000, 00 2,000,000.00 2,000,000 .00 1, 500, 000.00 3,000,000.00 1,000,000.00 1,500,000.00 1,500,000 .00 1,500,000.00 1,500, 000.00 2,000,000.00 1,500,465.00 1,546,410.00 2,007,540 .00 1,505,655.00 1,023,330.00 1,516,410.00 1,598,445 .00 2,131,260 .00 2,165,000.00 1,502,505.00 1,516,305 .00 2,005,240.00 2,201,400 .00 1,504,080 .00 1,996,380.00 1,994,600.00 1,504,440.00 1,988,200.00 1,599,150.00 1,500,000 .00 2,028,760:00 1,014,380.00 2,010, 620 .00 2,230,320.00 1,514,070.00 3,199,680.00 1,017,810.00 1,500,945.00 1,514,070.00 1,502,820.00 1,492,965.00 2,201,260.00 3750 6.875 4.250 4.250 4.400 4.125 4 .000 4.000 4.500 3,000 2.170 4.500 5.050 3.250 4.500 4 .000 4.500 4.500 4.300 3 .500 7.125 7 .125 3.750 6 .470 2 .000 4.250 3.250 2 .800 2.125 2 .250 4.500 5.000 3.698 4.606 4.004 3.964 4.339 4 .117 5.010 4 .970 5.033 2 .958 2 .140 4.438 2 .713 3.205 4 .438 3.945 4.438 4 .438 4.241 3.452 3.964 4.012 4.108 4.967 4.956 2.298 3.206 2.761 2.095 2 .219 4.438 2.736 3.750 4 .670 4.060 4.020 4.400 4 .174 5.080 5.040 5.103 3.000 2 .170 4.500 2.751 3.250 4.500 4.000 4 .500 4.500 4.300 3.500 4.019 4.067 4.165 5.036 5.025 2.330 3.250 2.800 2 .125 2.250 4 .500 2.774 06/01/2016 2,253 09/15/2010 167 05/05/2010 34 05/05/2010 . 34 11/19/2010 232 07/12/2010 102 06/12/2013 1,168 06/12/2013 1,168 01/1512014 1,385 04/21/2014 1,481 11/19/2012 963 10/01/2019 3,470 01/26/2015 1,761 02/05/2015 1,771 02/03/2020 3,595 08/24/2017 2,702 02/26/2020. 3,618 03/23/2020 3,644 01/31/2015 1,766 04/01/2013 1,096 06/15/2010 75 06/15/2010 75 05/27/2010 56 09/25/2012 908 08/17/2012 869 02/25/2013 1,061 12/23/2014 .1,727 05/05/2014 1,495 05/14/2014 1,504 11/20/2012 964 05/28/2019 3,344 '03/02/2015 1,796 Fl {PRF FI)-:7 1 `I_ .`. Report Ver. 7 31 CUSIP . Investment # Issuer Fund ALL -`Portfolio Listings Investnients by Fund March 31, 2010 Purchase Date B ook Value Par Val ue Page 6 Current YTM YTM Maturity Days To M ark et V al ue Rate 360 365 Dat e M at urity Fede ral Agency Is sues - Cou pon 3136FJXY2 836 31398A1139 849 Callable 3136F8M 77 731 Callable 31398APN6 761 Callable 3136F9ES8 763 Callable 3136FHV C6 814 Callable 3136FHXF7 816 Callable 313586UB3 743 880591DT6 643 880591 CW0 656 880591CW0 661 880591DL3 684 880591DY5 716 Federal National Mortgage Asso . Federal National Mortgage Asso Fed. Nat. Mortg, Assoc. -S&P Fed. Nat. Mortg. Assoc . -S&P Fed. Nat. Mortg. Assoc. -S&P Fed. Nat. Mortg. Assoc. -S&P Fed. Nat. Mortg. Assoc. -S&P Fed. National M ortgage Assoc. Tennessee Valley Authority Tennessee Valle y Authority Tennessee Valley Authority Tennessee V alley Authority Tennessee Valle y Autho rity Tre asu ry Se curities - Cou po n 912828HK9 912828M00 769 855 U. S. Treasury U. S. Treasury 12/23/2009 03/17/2010 02/07/2008 04/08/2008 04/02/2008 05/28/2009 06/10/2009 01/30/2008 07/07/2006 10/16/2006 11/16/2006 02/15/2007 08/20/2007 Subtotal and A verage 08/06/2008 03/19/2010 Subtotal and A verage 1,500,000.00 1,500,000.00 2,000,000 ,00 1,000,000.00 1,000,000.00 1,000,000.00 2,000,000 .00 3,914,447,70 2,044,678.22 1,532,670 .65 3,083,464.51 1,560,950.58 2,890,795.40 1,500,000.00 1,500,000.00 2,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 1,500,000.00 3,000,000 .00 1,500,000.00 3,000,000 .00 308,996,658 .99 306,954,000.00 2,012,545.58 1,997,085 .45 4,009,631.03 2,000,000.00 2,400, 000 .00 4,000,000.00 1,493,910 .00 4.200 4 .142 4.200 12/23/2019 3,553 1,491,090.00 1.550 1 .528 1.550 09/17/2012 900 2,001,880.00 4 .125 4.068 4.125 02/07/2018 2,869 1,060,940.00 4.000 3.945 4.000 04/08/2013 1,103 1,060,940.00 4.000 3 .945 4 .000 04/02/2013 1,097 979,690 .00 4.100 4 .043 4.100 05/28/2019 3,344 2,015,000.00 2 .000 1 .972 2.000 12/10/2012 984 4,132,500.00 10.350 3.987 4.043 12/10/2015 2,079 2,229,320.00 6 .790 5 .476 5 .553 05/23/2012 783 1,682,955 .00 6.000 5 .054 5 .125 03/15/2013 1,079 3,365,910 .00 6.000 4 .825 4.892 03/15/2013 1,079 1,680 ,960.00 7.140 4.892 4 .960 05/23/2012 783 3,190,890.00 4,375 5.163 5.235 06/15/2015 1,901 321,216,245.51 4 .081 4.137 1,385 2,105,160,00 3.375 3.078 3.120 11/30/2012 974 1,995,860 .00 0.875 0.938 0.952 02/29/2012 699 4,101,020.00 2 .013 2.041 837 Total lnvestments and A verage Run Date: 04/11/2010- 19:1 333,474,360.10 331,422,070.08 345,804,402.88 3 .841 3.894 1,294 Portfolio CPA AP FI (PRFFI)7.1.1 Report Ver. 7.3.1 Attachment C Investment Policy Compliance As of March 31, 2010 1 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. f) 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). Full Compliance 23.3% Full Compliance $88.5 million $20.1 million $0 million 103.3% Full Compliance Full Compliance U.S. Government Securities: a) There is no limit on purchase of these securities. b) Securities will not exceed 10 years maturity. Full Compliance 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 Full Compliance Full Compliance Full Compliance 18.6% 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. c) 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. Full Compliance 0.1 % 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. 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 Nvnmrm 11epcd AYxlvnenbale fl.clmenl C (New) Y11R010 SAO PM Attachment C Investment Policy Compliance As of March 31, 2010 7 8 9 10 11 12 13 Short -Term Repurchase Agreement (REPO): a) Not to exceed 1 year. b) Market value of securities that underlay a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities. None Held Money Market Deposit Accounts a) Liquid bank accounts which seek to maintain a net asset value of $1.00. Full Compliance 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. None Held Negotiable Certificates of Deposit (NCD): 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 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. None Held Prohibited Investments: a) Reverse Repurchase Agreements b) Derivatives as defined in Appendix B of the Investment Policy Full Compliance None Held 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 Full Compliance Nem mom jupott Merl rams aAMthT.n1 C IHwv) 4,122010 5A0 PM