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HomeMy WebLinkAboutStaff Report 1600City of Palo Alto (ID # 1600) City Council Informational Report Report Type: Informational Report Meeting Date: 5/2/2011 May 02, 2011 Page 1 of 3 (ID # 1600) Title: Investment Activity Report Subject: City of Palo Alto’s Investment Activity Report for the Third Quarter, Fiscal Year 2011 From:City Manager Lead Department: Administrative Services 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 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 $361.7 million; in comparison, last quarter it was $351.5 million. The growth in the portfolio of $10.2 million since the last quarter primarily results from the timing of cash flows and City’s effort to constrain expenditures. For example, due to the timing of payroll periods, third quarter expenditures were lower. The portfolio consists of $21.8 million in liquid accounts and $339.9 million in U. S. government treasury investments, agency securities, and certificates of deposit. The $339.9 million includes $85.8 million in investments maturing in less than two years, comprising 25.2 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 103.1 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 hold investments until they mature so changes in May 02, 2011 Page 2 of 3 (ID # 1600) 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 3.59 years compared to 3.42 years last quarter. Investments Made During the Third Quarter During the third quarter, $27.2 million of government agency securities with an average yield of 4.2% percent matured. During the same period, government securities totaling $38.0 million with an average yield of 2.7% percent were purchased. As higher yielding maturing investments continue to be re-invested at lower interest rates, the portfolio’s yield is expected to further decline. The City’s short-term money market and pool account decreased by $0.7 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 $191.1 million and expenditures will be $186.2 million over the next six months, indicating an overall growth in the portfolio of $4.9 million. As of March 31, 2011, the City had $21.8 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 $15.7 million will mature between April 1, 2011 and September 30, 2011. 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 major 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 $2.9 million. As of March 31, 2011, the yield to maturity of the City’s portfolio was 3.20 percent. This compares to a yield of 3.32 percent in the second quarter. The portfolio yield is expected to decrease in future quarters as staff continues to re-invest higher-yielding maturing securities at lower interest rates. The City’s portfolio yield of 3.20 percent compares to LAIF’s average yield for the quarter of 0.50 percent and an average yield on the two-year and five-year Treasury bonds during the third quarter of approximately 0.67 percent and 2.10 percent, respectively. Yield Trends In the last nine 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 outlook is that the continued slow pace of the economic recovery without significant improvement in the labor market requires maintenance of low interest rates to stimulate economic activity. May 02, 2011 Page 3 of 3 (ID # 1600) Businesses hiring remains tepid, household spending pickup are threatened by rising oil prices, and the housing market continues to be weak. The FOMC is expected to maintain lower rates for an extended period to create jobs and sustain the economic growth. Based on current interest rates and FOMC monetary policy, the City’s portfolio’s yield is expected to continue to decline. 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, 2011. FISCAL IMPACT This is an information report. ENVIRONMENTAL REVIEW This information report is not a project under the California Environmental Quality Act; therefore, an environmental review is not required. Attachments: ·Attachment A: Consolidated Report of Cash Management (PDF) ·Attachment B: Investment Portfolio, as of March 31, 2011 (PDF) ·Attachment C: Investment Policy Compliance (PDF) Prepared By:Tarun Narayan, Senior Financial Analyst Department Head:Lalo Perez, Director City Manager Approval: James Keene, City Manager Book Value Market Value City Investment Portfolio (see Attachment B)366,517,780$ 377,951,246$ Other Funds Held by the City Cash with Wells Fargo Bank 881,939 881,939 (includes general and imprest accounts) Investment with CAMP (University Ave. Parking Garages)585,388 585,388 Petty/Working Cash 12,258 12,258 Total - Other Funds Held By City 1,479,585 1,479,585 Funds Under Management of Third Party Trustees * US Bank Trust Services ** 1998 Golf Course Certificates of Participation Debt Service Lease Payment Funds 154 154 2002 Civic Center (Tax Exempt) Certificates of Participation Reserve Fund 348,094 348,094 2002 Downtown Parking Impvt. (Taxable) Certificates of Participation Reserve Fund 247,725 247,725 2002 Utility Revenue Bonds Debt Service Fund 75,061 75,061 2009 Water Revenue Bonds (Build America Bonds) Project, Debt Service, Reserve, Cost of Issuance Funds 29,200,178 29,200,178 2010 General Obligation (Library) Bonds Cost of Issuance Fund 37,877 37,877 California Asset Management Program (CAMP) *** 1998 Golf Course Certificates of Participation Reserve Fund 624,068 624,068 2001 University Ave. Parking Bonds Reserve Fund 640,864 640,864 2002 University Ave. Parking Bonds Reserve and Admin. Funds 3,265,000 3,265,000 2002 Utility Revenue Bonds Reserve Funds 1,841,175 1,841,175 2010 General Obligation (Library) Bond Project Fund 45,021,061 45,021,061 Total Under Trustee Management 81,301,257 81,301,257 GRAND TOTAL 449,298,623$ 460,732,089$ * 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. Third Quarter, Fiscal Year 2010-11 (Unaudited) (Debt Service Proceeds) Attachment A Consolidated Report City of Palo Alto Cash and Investments CUSIP Investment # Certificates of Deposit -Bank 9244804549 674 Managed Pool Accounts SYS158 SYS159 158 159 Federal Agency Issues -Coupon 30769PAAO 31315PLR8 31315PMD8 31315PES4 31315PEY1 31315PGE3 31315PAT6 31315PNM7 31315PQN2 31315PRG6 31315PTU3 31315PTG4 31331VY91 31331V4E3 31331VWS1 31331S3H4 31331XBSO 31331XCY6 31331VTY2 31331XGX4 31331XPB2 31331XSR4 Run Date: 0410712011 • 15:40 645 820 821 838 839 840 866 923 935 936 942 943 Callable 653 655 657 658 659 660 662 666 677 690 Issuer Certificate of Deposit Fidelity Investments Local Agency Investment Fund Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage Federal Agricultural Mortgage 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 Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credil Bank Federal Farm Credit Bank ATTACHMENT B City of Palo Alto Fund All -Portfolio listings Investments by Fund March 31, 2011 Purchase Date 11/24/2006 Subtotal and Average 07/01/2010 07/01/2010 Subtotal and Average 0712012006 0811112009 08/10/2009 12/3012009 1213012009 01/19/2010 0511712010 12/28/2010 02/03/2011 0210312011 03/09/2011 0310912011 0912612006 10/12/2006 10/16/2006 10116/2006 1012512006 1110612006 11/1612006 1211112006 0210712007 0312712007 Book Value 166,880.94 166,880.94 1,560,855.00 20,282,094.77 21,842,949.77 1,999,795.21 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 2,000,000.00 1,000,000,00 1.500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000,000.00 2,015,530.16 4,005,563.88 2,040,472.73 1,484,842.24 3,000,000.00 2,000,000.00 2,008,486.89 2,000,000.00 2,000,000.00 2,000.000.00 Par Value 166,880.94 166,880.94 1,560,855.00 20,282,094.77 21,842,949.77 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 2,000,000.00 1,000,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1.500,000.00 2,000,000.00 2,000,000.00 4,000,000.00 2,039,000.00 1,500,000.00 3,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 Current Market Value Rate 166,880.94 166,880.94 1,560,855.00 20,320,931.94 21,881,786.94 2,030,480.00 2,085,820.00 2,044,180.00 2,055,580.00 1,541,415.00 2,151,720.00 1,050,010.00 1,486,125.00 1,498,560.00 1,504,035.00 1,508.325.00 1,995,940.00 2,195,280.00 4,467,920.00 2,263,799.75 1,641,465.00 3,291,480.00 2,213,980.00 2,169,660.00 2,097,680.00 2,159,500.00 2.198.240.00 4.020 0.010 0.440 5.500 3.250 2.100 2.820 4.500 4,125 3.750 3.150 1.340 2.440 4.160 4.410 5.280 5.180 5.200 4.750 5.050 5.050 5.200 4.625 5.150 4.875 YTM 360 4.069 4.070 0.009 0.433 0.404 5.465 3.205 2.071 2.781 4.438 4.068 3.698 3.106 1.321 2.406 4.103 4.349 4.827 5.059 5.100 5.104 4.979 4.980 4.877 4.561 5.079 4.807 City of Palo Alto Administration SVGS. Dept 250 Hamilton Ave., 4th Floor Palo Alto, CA 94301 (650)329-2362 YTM Maturity Oays To 365 Oate Maturity 4.126 09/24/2011 4.126 0.010 0.440 0.409 5.541 07/15/2011 3.250 0811112014 2.100 08110/2012 2.820 1213012014 4.500 1213012019 4.125 0111912017 3.750 0511712017 3.150 12/2812017 1,340 0210312014 2.440 0113112016 4.160 03/0912021 4.410 0310912021 4.894 0811612013 5.130 0911512014 5.171 0411712014 5.175 02118/2014 5.048 1112512013 5.050 0510612015 4.945 03/2012013 176 176 105 1,228 497 1,369 3,195 2,120 2,238 2,463 ,039 1,766 3.630 3.630 868 1,263 1,112 1,054 969 1,496 719 4.625 0611112012 437 5.150 0210712013 678 4.874 03/1412014 1,078 Portfolio CPA AP FI (PRF_FI) Report Ver. 7.3.1 ~ ~ ~ Z ""' b:I CUSIP Investment # Federal Agency Issues -Coupon 31331XVH2 31331XWU2 31331XA36 31331XB27 31331XC26 31331XD74 31331XC26 31331XK35 31331XU75 31331X2JO 31331X2U5 31331X3H3 31331X5Y4 31331YCJ7 31331YER7 31331YHQ6 31331VCQ7 31331SKH5 31331YSV3 31331GLM9 31331GPN3 31331GLT4 31331GL80 31331GU31 31331GZ44 31331G6D6 31331JFZ1 31331JKH5 31331JKW2 31331JQB2 31331YELO 31331JZX4 Run Date: 04/0712011 -15:40 692 693 701 702 703 705 707 709 715 717 719 720 721 722 724 725 742 744 747 779 Callable 785 788 823 825 826 835 850 856 Callable 858 Callable 870 872 896 Callable Issuer Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Fund ALL ~ Portfolio Listings Investments by Fund March 31, 2011 Purchase Date 0411212007 0412512007 0512512007 0610512007 0610512007 0611212007 0610812007 0710512007 0812012007 0910412007 0910612007 0911712007 1010312007 1013012007 1112112007 1211212007 0113012008 0113012008 0211112008 0112712009 0310412009 0310412009 0812112009 0912412009 1011512009 1210912009 0310812010 04/12/2010 04119/2010 0610212010 0610412010 09/10/2010 Book Value 2,000,000.00 2,000,000.00 2,000,000.00 3,500,000.00 2,000,000.00 2,000,000.00 2,981,592.37 2,000,000.00 3,008,362.94 2,000,000.00 1,500,000.00 1,500,000.00 1,500,000,00 2,000,000.00 2,000,000.00 2,000,000.00 2,062,030.63 1,020,739.65 1,500,000.00 2,000,000.00 1,500,000.00 1,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,000,000.00 2,195,505.21 1,500,000.00 Par Value 2,000,000.00 2,000,000.00 2,000,000.00 3,500,000.00 2,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,000,000.00 1,500,000.00 2,000,000.00 1,500,000.00 1,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 ,500,000.00 ,000,000.00 2,000,000.00 1,500,000,00 Current Market Value Rate 2,092,180,00 2,006,260.00 2,014,840,00 3,832,605.00 2,228,740,00 2,214,060.00 3,343,110,00 2,026,880.00 3,335,430.00 2,122,600.00 1,529,895.00 1,658,565.00 1,667,475.00 2,224,240.00 2,051,720.00 2,181,840.00 2,220,200.00 1,096,240.00 1,608,420.00 2,038,720.00 1,550,655,00 1,062,210,00 2,090,100.00 2,034,340.00 2,027,220.00 2,007,860.00 2,063,740.00 1,501,680,00 1,534,635.00 1,004,510.00 2,215,260.00 1,499,295. DO 4.875 4,800 5.050 5.200 5.250 5.330 5,250 5.250 5.300 4,930 4.750 5,000 5.000 4.900 4.350 4.625 4.800 4.500 3.850 4.000 2.600 3.750 3.000 1.800 1.550 0.875 3.375 4.000 3.740 3.000 5.000 0.620 YTM 360 4.808 4.734 4.980 5.130 5.178 5,257 5.409 5,178 5.128 4.862 4.684 4.931 4.931 4.832 4.290 4.561 3.945 3,820 3.797 3.944 2.564 3.698 2,959 1.775 1.528 0.863 3.328 3.945 3.688 2.958 3.027 0.611 Page 2 YTM Maturity Days To 365 Date Maturity 4.875 0411212012 4.800 04/25/2011 5.050 05/25/2011 5.201 08/05/2013 5.250 06/05/2014 5.330 12/1812013 5.484 0610512014 5.250 0710512011 5.199 08/13/2014 4.930 09/04/2012 4.750 09106/2011 5.000 09/17/2014 5.000 1010312014 4.900 10130/2017 4.350 1112112011 4.624 1211512017 4.000 10/19/2015 3.873 01122/2015 3.850 02/1112015 3.999 01125/2019 2.600 0310412013 3.749 01129/2016 3.000 09/22/2014 1,800 09/24/2012 1.550 10/15/2012 0.875 12/09/2011 3.375 03/08/2017 4,000 04/12/2018 3.740 04/19/2017 3.000 06/0212017 3.070 11115/2016 0.620 09/10/2012 377 24 54 857 1,161 992 1,161 95 1,230 522 158 1,265 1,281 2,404 234 2,450 1,662 1,392 1,412 2,856 703 1,764 1,270 542 563 252 2,168 2,568 2,210 2,254 2,055 528 Portfolio CPA AP 7.1.1 731 CUSIP Investment # Federal Agency Issues -Coupon 31331JZA4 31331JN90 31331JP80 31331JU92 31331JX32 31331J5F6 31331JX32 31331J2M4 31331KBX7 31331KGG9 3133XFJY3 3133XG3W2 3133XF5T9 3133X9ZZ6 31339Y7K2 3133XHBL5 3133XHXW7 3133XHW57 3133XJUT3 3133XGJ96 3133XGJ96 3133XLDG5 3133XLDG5 3133XPBA1 3133XPBA1 3133XPTJ3 3133XSP93 3133XTCS3 3133XTFQ4 3133XTP26 3133XTQH2 3133XTYD2 Run Date: 0410712011 -15:4D 898 Callable 903 904 Callable 909 Callable 910 918 925 932 937 944 Callable 642 644 648 649 652 654 663 667 685 699 706 710 713 730 741 751 Callable 777 789 793 812 Callable 817 818 Issuer Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank Federal Farm Credit Bank 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 Fund ALL -Portfolio Listings Investments by Fund March 31, 2011 Purchase Date 0812412010 0912912010 1010512010 1012612010 10/2812010 1211612010 01/04/2011 01/14/2011 02/1012011 03/30/2011 07/07/2006 07/11/2006 09/12/2006 0911212006 0912612006 1011212006 1127/2006 12/14/2006 0212312007 05/16/2007 0610812007 06128/2007 0812012007 0112512008 01/30/2008 02/28/2008 01/16/2009 03/1612009 04/01/2009 OS/20/2009 05122/2009 0611612009 Book Value 1,500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,429,656.34 2,899,355.66 2,000,000.00 1,500,000.00 1,998,959.60 2,000,369.44 1,999,446.08 1,991,909.70 2,003,112.90 1,988,563.45 2,000,000.00 2,000,000.00 2,000,000.00 2,009,838.74 995,983.09 2,500,000.00 3,016,286.73 2,000,000.00 2,956,524.42 1,500,000.00 3,042,712.41 2,000,000.00 3,000,000.00 1,500,000.00 1,500,000.00 2,000,000.00 Par Value 1,500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 3,000,000.00 2,000,000.00 1,500,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000,00 2,000,000,00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,000,000.00 2,500,000.00 3,000,000.00 2,000,000.00 3,000,000.00 1,500,000.00 3,000,000.00 2,000,000.00 3,000,000.00 1,500,000.00 1,500,000.00 2,000,000.00 Current Market Value Rate 1,451,265.00 926,470.00 1,419,060.00 1.924,640.00 1,900,820.00 1,965,800,00 1,425,615.00 2,873,250.00 2,011,940.00 1,492,440.00 2,019,020.00 2.025,820.00 2,041,580.00 2,063,800.00 2.173,620.00 2,204,180.00 2,186.740.00 2.186,100.00 2,086,980.00 2,194,980.00 1,097,490.00 2,792,400.00 3,350,880.00 2,116,940,00 3,175,410.00 1,551,210.00 3,137,190.00 2,087,960.00 3,122,610.00 1.507.800.00 1,523,070.00 2,154,160.00 2.520 2.875 3.240 2.500 1.700 3.625 1.700 1.875 2.875 3.000 5.250 5.600 5.000 4.500 5.000 4.875 4.875 4.875 5.000 5.250 5.250 5.375 5.375 3.500 3.500 4.500 3.125 3.000 2.900 4.080 1.800 4.000 YTM 360 2.485 2.835 3.195 2.466 1.676 3.575 2.576 2.483 2.835 2.958 5.483 5.435 5.002 5.040 4.850 5.020 4.808 4.806 4.929 4.943 5.369 5.300 5.099 3.451 3.869 4.421 2.794 2.958 2.860 4.024 1.775 3.945 Page 3 YTM Maturity Days To 365 Date Maturity 2.520 1112412017 2.875 0912912020 3.240 1010512020 2.500 0112612018 1.700 10/2812016 3.625 12116/2020 2.611 10128/2016 2.518 1112212016 2.875 02110/2017 3.000 03/30/2017 5.560 06/10/2011 5.511 06/28/2011 5.072 09109/2011 5.110 0110612012 4.918 07116/2013 5.089 0611312014 4.875 11127/2013 4.873 1211312013 4.997 0310912012 5.011 0911312013 5.444 0911312013 5.374 0611312014 5.170 0611312014 3.499 0311312015 3.923 0311312015 4.482 0212812018 2.833 12113/2013 2.999 03/13/2014 2.900 04/01/2014 4.080 05/20/2019 1.800 05/22/2012 4.000 06/16/2015 2,429 3,469 3,475 2,492 2,037 3,547 2,037 2,062 2,142 2,190 70 88 161 280 837 1,169 971 987 343 896 896 1,169 1,169 1,442 1,442 2,525 987 1,077 1,096 2,971 417 1,537 Portfolio CPA AP FI (PRF ]1) 7.1.1 ReportVer. 7.3.1 CUSIP Investment # Federal Agency Issues -Coupon 3133XUCX9 819 3133XUMS9 3133XUMR1 3133XDTL5 3133XVRJ2 3133MJQFO 3133XW4W6 3133XWRQ4 3133XWX53 3133XWX95 3133XWW47 3133XXXK8 3133XEUG2 3133XHVS8 3133XYLN3 3133XYVXO 3133XVNU1 3133XUMR1 3133XWNB1 3133X6DM4 3133705P9 31337051'1 3133706K9 313370RP5 3133701'64 313371702 313371FB7 313371 FT8 313371 PV2 313371PU4 313371VFO 313371WB8 Run Date: 0410712011 -15:40 822 827 830 832 833 837 843 Callable 845 847 854 857 Callable 859 860 867 Callable 875 878 879 883 885 886 887 888 Callable 899 Callable 900 901 907 908 Callable 911 912 913 914 Issuer 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 Federal Home Loan Bank Federal Home Loan Bank Fund All -Portfolio listings Investments by Fund March 31, 2011 Purchase Date 07/20/2009 0811212009 10121/2009 10/21/2009 11119/2009 11/19/2009 12111/2009 02/1012010 0210312010 02119/2010 03/19/2010 0411612010 0412612010 04/26/2010 06/08/2010 06/2912010 06/23/2010 06/23/2010 0612912010 0612912010 0711612010 0710812010 0712112010 0911312010 08/3012010 0912712010 1012212010 10127/2010 1110912010 11109/2010 1111912010 11124/2010 Book Value 2,000,000.00 3,000,000.00 1,019,867.74 3,237,093.85 3,019,228.37 1,323,099.98 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,116,157.89 1,500,000.00 1,607,317.59 1,615,067.86 1,500,000.00 2,000,000.00 3,070,497.47 1,561,506.71 1,544,351.20 2,198,125.77 1,500,000.00 1,500,000.00 1,500,000.00 1,000,000.00 2,000,000.00 ,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000,000.00 2,000,000.00 Pa.r Value 2,000,000.00 3,000,000.00 1,000,000.00 3,000,000.00 3,000,000.00 1,200,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,115,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000,000.00 3,000,000.00 1,500,000.00 1,500,000.00 2,000,000.00 1,500.000,00 1,500,000.00 1,500.000.00 ,000,000.00 2,000.000.00 1,000.000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000.000.00 2,000,000.00 Current Market Value Rate 2,034,840.00 3,215,100.00 1,051,710.00 3,378,480.00 3,097,350.00 1,374,720.00 2,021,880,00 2,000,940.00 2,014,520.00 2,060,200.00 2.130,228.00 1,520,955,00 1,670.925.00 1,681,005.00 1.505,100.00 2,014,060.00 3,098,760.00 1,577,565.00 1,559,820.00 2,210,340.00 1,504,755.00 1,506,120.00 1,463,610.00 961,560.00 1,989,240.00 987,300.00 1,931,560.00 1,441,410.00 1,415,685.00 1,467,360.00 1,944,480.00 1,968,580.00 1875 4.500 3.250 5.000 3.500 5.500 1.500 4.370 1.100 2]50 1.125 4.375 4.875 5.000 3.550 1.125 2.750 3.250 2.875 4.750 0.700 1.080 3.600 2.820 0.850 .000 1.350 1.850 1.625 0.500 1.625 1.150 YTM 360 2.210 4.437 2.594 3.101 3.325 3.304 1.479 4.310 1.085 2.711 1.051 4.315 3.227 3.430 3.501 1.109 2.052 1.975 2.099 2.022 0.690 1.065 3.550 2.781 0.838 0.986 1.331 1.824 1.602 0.589 .602 1.134 Page 4 YTM Maturity Days To 365 Date Maturity 2.240 07/2312012 4.499 09/1312019 2.631 0911212014 3.145 1212112015 3.372 1210912016 3.350 08/15/2016 1.500 12/11/2012 4.370 0211012020 1.100 04/0312012 2.749 03113/2015 1.065 03/0912012 4.375 04/1612020 3.272 0311112016 3.478 1210912016 3.550 06/0812017 1.125 10/29/2012 2.081 12/1212014 2.003 0911212014 2.128 06/1212015 2.051 0211312015 0.700 0411612012 1.080 0410812013 3.600 07121/2020 2.820 0311312019 0.850 07/2912013 1.000 0212712014 1.350 0812812015 1.850 04/27/2016 1.624 12/09/2016 0.597 12/13/2013 1.625 12/1112015 1.150 07/24/2014 479 3,087 1.260 ,725 2,079 1,963 620 3,237 368 1,442 343 3,303 1,806 2,079 2,260 577 1,351 1,260 1,533 1,414 381 738 3,399 2,903 850 1,063 1,610 1.853 2,079 987 1,715 1,210 Portfolio CPA AP CUSJP Investment # Federal Agency Issues -Coupon 313371PV2 313371NW2 313372AD6 3133MJQFO 313371PV2 3133XFPR1 313372H49 313372Q56 3133XOPFO 313372TS3 3133XSZ50 3133XTFD3 3133XTHE9 3128X1KG1 3128X1 KG1 3134A4UM4 3128X6N85 3128X8E73 3128X33E1 3134G1GY4 3134G1KP8 3128X2RA5 3134G1LN2 3134A4VG6 3134G1VSO 3134G1H72 3134A4ZT4 3134G1R97 3134G1W83 31364FBV2 31364KSSO 313586UB3 Run Date: 04/07/2011 15:40 920 921 922 Callable 924 926 931 933 Callable 938 940 941 Callable 781 792 794 679 682 714 734 Callable 808 Callable 828 873 Callable 882 Callable 884 889 Callable 890 905 Callable 916 Callable 927 930 Callable 934 Callable 678 683 743 Issuer 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 -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. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Fed. Home Loan Mortgage Corp. Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Fund ALL -Portfolio Listings Investments by Fund March 31, 2011 Purchase Date 12/15/2010 12/15/2010 01/05/2011 01/04/2011 01/0412011 01/14/2011 02/16/2011 02/18/2011 0211712011 03/14/2011 02/06/2009 03/27/2009 04113/2009 02/07/2007 02/15/2007 08/20/2007 01/31/2008 05/19/2009 10/21/2009 06/30/2010 07/14/2010 06/29/2010 07120/2010 07/07/2010 10/21/2010 12/23/2010 01/0412011 01119/2011 01/27/2011 0210712007 02115/2007 01/30/2008 BookVaJue 1,424,455.04 1 ,443,823.50 1,500,000.00 1,720,065,47 1,421,116.80 3,432,684.06 1,500,000.00 1,500,000.00 2,245,332.69 1,500,000,00 2,000,000.00 2,000,000.00 2,000,000.00 1,469,867.57 1,961,238.57 1,971,574,39 1,500,000.00 1,500,000,00 2,162,396,27 1,500,000.00 1,500,000.00 4,512,239,57 1,500,000.00 4,449,388.39 1,500,000.00 1,350,000.00 1,669,543,93 1,500,000.00 1,500,000.00 2,036,600.59 1,445,972.10 3,753,783.39 Par Value 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 3,000,000.00 1,500,000.00 1,500,000.00 2,000,000.00 1,500,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,500,000.00 2,000,000.00 2,000,000.00 1 ,500,000.00 1,500,000.00 2,000,000.00 1,500,000.00 1,500,000.00 4,000,000.00 1,500,000.00 4,000,000.00 1,500,000.00 1,350,000.00 1,500,000.00 1,500,000.00 1,500,000.00 2,000,000.00 1,500,000.00 3,000,000.00 Current Market Value Rate 1,415,685.00 1,439,790.00 ,492,845.00 1,718,400.00 1,415,685.00 3,409,140,00 1,498,080.00 1,517,355.00 2,272,660.00 1,503,615.00 2,029,840.00 2,079,000.00 2,037,680.00 1,598,595.00 2,131,460.00 2,173,820.00 1,633,635,00 1 ,503,705.00 2,233,200.00 1,505,220,00 1,499,955.00 4,518,760.00 1,493,190.00 4,431,520.00 1,493,655.00 1,330,560.00 1,661,430.00 1,501,890.00 1,492,470.00 2,164,880.00 1,525,710.00 4,052,580.00 1.625 1.375 4.150 5.500 1.625 5.375 2.500 2.650 5.375 3.500 2.100 2.850 2.000 4.000 4.000 4.500 4.300 2.170 5.050 3.000 3.000 5.300 2.375 4.750 1.125 2.000 4.750 2.700 3.000 6,470 2.000 10.350 YTM 360 2.550 2.191 4.093 2.516 2.592 2.363 2,465 2.613 3,423 3.452 2.071 2.810 1.972 5.010 4.970 5.033 4.241 2.140 2.713 2.958 2.958 2.327 2.342 2.135 1,109 1.972 2.215 2.663 2.958 4.967 4.956 3.987 Page 5 YTM Maturity Days To 365 Date Maturity 2.585 12/0912016 2.221 12/11/2015 4.150 01/05/2021 2.550 08/15/2016 2.629 1210912016 2.396 06/10/2016 2.500 02/16/2016 2.650 02/2612016 3,470 08/15/2018 3.500 03/14/2018 2.100 0210612012 2.850 03/2712014 2.000 07/13/2012 5.080 06/12/2013 5.040 06/1212013 5.103 01/15/2014 4.300 01/31/2015 2.170 11/19/2012 2.751 0112612015 3.000 0613012016 3.000 07/14/2016 2.360 1210112015 2.375 07/20/2015 2.165 11/17/2015 1.125 10/21/2013 2.000 12123/2015 2.245 01/1912016 2.700 01119/2016 3.000 01/2712017 5.036 09/25/2012 5.025 08/17/2012 4.043 12/10/2015 2,079 1,715 3,567 1,963 2,079 1,897 1,782 1,792 2,693 2,539 311 1,091 469 803 803 1,020 1,401 598 1,396 1,917 1,931 1,705 1,571 1,691 934 1,727 1,754 1,754 2,128 543 504 1,714 Portfolio CPA AP FI (PRF ]1) 7.1.1 Report Ver. 7.3.1 CUSIP Investment # Federal Agency Issues -Coupon 31398APN6 3136F9ES8 31398ANT5 31398AXB3 3136FHPX7 31359MXX6 3136FJXY2 31359MZCO 3136FMV84 3136FM2G8 3136FM6X7 3136FPEQ6 3136FPNW3 3136FPQK6 3136FPP68 3136FPR90 31359MS61 3136FP2J5 880591DT6 880591CWO 880591CWO 880591DL3 880591DY5 880591EA6 880591DT6 761 Callable 763 Callable 776 798 Callable 805 Callable 829 836 891 893 Callable 894 Callable 895 Callable 897 Callable 902 Callable 906 Callable 915 Callable 919 Callable 928 929 Callable 643 656 661 684 716 861 863 Treasury Securities -Coupon 912828HK9 769 912828MQO 855 912828ML 1 862 912828ML 1 871 Run Date: 0410712011 -15:40 Issuer Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Federal National Mortgage Asso Tennessee Valley Authority Tennessee Valley Authority Tennessee Valley Authority Tennessee Valley Authority Tennessee Valley Authority Tennessee Valley Authority Tennessee Valley Authority U.S. Treasury U.S. Treasury U.S. Treasury U.S, Treasury Fund ALL -Portfolio Listings Investments by Fund March 31, 2011 Purchase Date 0410812008 0410212008 0111612009 0510512009 0511412009 1012112009 1212312009 0710712010 0712712010 07/28/2010 0812512010 09109/2010 10/20/2010 10121/2010 12/29/2010 12/28/2010 01/04/2011 01/2812011 07/07/2006 10116/2006 11116/2006 02/1512007 08/20/2007 04126/2010 05/04/2010 Book Value 1,000,000.00 1,000,000.00 3,103,761.18 1,500,000.00 1,500,000.00 2,161,048,37 1,500,000.00 2,191,758.25 1,500,000.00 2,000,000.00 1,500,000.00 1,500,000,00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,715,297.36 1,500.000.00 2,023,843.82 1,521,616,67 3,055,224.64 1,532,528.03 2,911,773.87 2,202,723,12 2,127,692.12 Par Value 1,000,000.00 1,000,000.00 3,000,000.00 1,500,000.00 1,500,000.00 2,000,000,00 1,500,000.00 2,000,000.00 1,500,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000,00 1,500,000.00 1,500,000.00 1,500,000.00 1,500,000,00 2,000,000,00 1,500,000.00 3,000,000,00 1,500,000.00 3,000,000.00 2,000,000.00 2,000,000.00 Subtotal and Average 334,485,304.66 329,704,000.00 0810612008 03119/2010 04/2612010 06104/2010 2,007,844.21 1,998,607,36 2,001,394,54 2,004,609.84 2,000,000,00 2,000,000.00 2,000,000.00 2,000,000.00 Current Market Value Rate 1,062,430,00 1,062,130.00 3,193,590.00 1,503,030.00 1,511,640,00 2,221,440.00 1,512,585.00 2,181,960.00 1,500,405.00 2,003,120.00 1,492,110.00 1,462,455,00 1,447,140.00 1,454,205.00 1,487,985,00 1,489,290.00 1,708,275.00 1,490,490.00 2,144,800.00 1,646,655.00 3,293,310,00 1,611,495.00 3.277,500.00 2,291,680.00 2,144,800,00 345,698,647.75 2,092,040,00 2,010,460.00 2,011,100.00 2,011,100.00 4,000 4.000 4.250 2.800 2.125 5,000 4.200 4.375 2.000 2.000 1.750 1.850 2.000 1,750 2280 2.250 5,375 2.500 6.790 6,000 6.000 7,140 4,375 5.500 6.790 3,375 0.875 1,000 1.000 YTM 360 3.945 3.945 2298 2.761 2.095 2.736 4.142 2.100 1.972 1.972 1.726 1.824 1,972 1.726 2.248 2.219 2.422 2.465 5.476 5.054 4.825 4.892 5.163 3.602 1.114 3.390 3.078 0.938 0.893 0.680 Page 6 YTM Maturity Days To 365 Date Maturity 4,000 04/08/2013 4.000 04/02/2013 2,330 02/2512013 2.800 0510512014 2,125 05/1412014 2.774 0310212015 4.200 12/23/2019 2.129 10/15/2015 2,000 01/27/2015 2,000 10/28/2015 1.750 08/2512015 1.850 0910912015 2.000 04/20/2016 1.750 10/21/2015 2.280 12/29/2015 2.250 1212812015 2.455 07/15/2016 2.500 01/28/2016 5.553 05123/2012 5.125 03/1512013 4.892 03/15/2013 4.960 05/2312012 5,235 06/15/2015 3.652 0711812017 1.130 05/2312012 3.437 3.120 1113012012 0.952 02/29/2012 0,905 1213112011 0.690 12131/2011 738 732 696 1,130 1,139 1,431 3,188 1,658 1,397 1,671 1,607 1,622 1,846 1,664 1,733 1,732 1,932 1,763 418 714 714 418 1,536 2,300 418 1,419 609 334 274 274 Portfolio CPA AP FI (PRF ]1) 7,1,1 Report VeL 7.3,1 CUSIP Investment # Issuer Treasury Securities -Coupon 912828JW1 939 U.S. Treasury Run Date; 04/0712011 • 15:40 Fund ALL -Portfolio Listings Investments by Fund March 31, 2011 Purchase Date Book Value 0211712011 2,010,189.05 Subtotal and Average 10,022,645.00 Par Value 2,000,000.00 10,000,000.00 Total Investments and Average 366,517,780.37 361,713,830.71 Market Value 2,018,900.00 10,143,600.00 377,890,915.63 Current YTM YTM Rate 360 365 1.500 1.292 1.310 1.378 1.397 3.158 3.201 Page 7 Maturity Days To Date Maturity 12/31/2013 1,005 499 1,309 Portfolio CPA AP FI (PRFJI) 71.1 Report VeL 7.3.1 1 General Investment Guidelines: a) The max. stated final maturity of individual securities in the portfolio should be 10 years.Full Compliance b) A max. of 30 percent of the par value of the portfolio shall be invested in securities with maturities beyond 5 years.24.1% c) The City shall maintain a minimum of one month's cash needs in short term investments.Full Compliance 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$50 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.103.1% d) Commitments to purchase securities newly introduced on the market shall be made no more than three (3) working days before pricing.Full Compliance 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 2 U.S. Government Securities:Full Compliance a) There is no limit on purchase of these securities. b) Securities will not exceed 10 years maturity. 3 U.S. Government Agency Securities:Full Compliance 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;Full Compliance - the interest rates at which they "step-up" are known at the time of purchase; and Full Compliance - the entire face value of the security is redeemed at the call date.Full Compliance - No more than 20 percent of the par value of portfolio.17.8% b) Securities will not exceed 10 years maturity. 4 Bonds of the State of California Municipal Agencies None Held a)Having at time of investment a minimum Double A (AA/AA2) rating as provided by a nationally recognized rating service (e.g., Moody’s and/or Standard and Poor’s). b)May not exceed 10 percent of the par value of the portfolio. 5 Certificates of Deposit:Full Compliance a) May not exceed 20 percent of the par value of the portfolio;0.046% 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. 6 Banker's Acceptance Notes:None Held 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. $85.8 million $20.3 million $1.6 million Attachment C Investment Policy Compliance As of March 31, 2011 Investment Policy Requirements Compliance Check Attachment C Investment Policy Compliance As of March 31, 2011 Investment Policy Requirements Compliance Check 7 Commercial Paper:None Held 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. 8 Short-Term Repurchase Agreement (REPO):None Held 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. 9 Money Market Deposit Accounts Full Compliance a) Liquid bank accounts which seek to maintain a net asset value of $1.00. 10 Mutual Funds:None Held 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. 11 Negotiable Certificates of Deposit (NCD):None Held a) No more than 10 percent of the par value of the portfolio. b) No more than $5 million in any one institution. 12 Medium-Term Corporate Notes:None Held 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. 13 Prohibited Investments: a) Reverse Repurchase Agreements b) Derivatives as defined in Appendix B of the Investment Policy 14 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 None Held Full Compliance