Loading...
HomeMy WebLinkAbout2008-05-20; City Council; 19454; Report on city investments as of April 30, 20088 CITY OF CARLSBAD - AGENDA BILL AB# 19,454 MTG. 05/20/08 DEPT. TRS REPORT ON CITY INVESTMENTS AS OF APRIL 30, 2008 DEPT. HEAD T^^/ CITYATTY. "<g?^ CITY MGR. (JJ^ - RECOMMENDED ACTION: Accept and file report. ITEM EXPLANATION: The City's Investment Policy requires the City Treasurer to report to the City Council on a monthly basis the status of the City's pooled investment portfolio. A quarterly report is also required for the investments of bond proceeds held separately. The City's pooled investment portfolio as of the month ended April 30, 2008 is summarized below. Pooled Investment Portfolio (Cash and Securities) Par Value Cost of Investments Amortized Cost (1 ) Market Value (2) Current Month 554,375,709 557,517,023 557,447,838 564,842,978 Prior Month 540,212,742 542,937,772 543,217,477 553,723,146 (1) The cost of investments adjusted for amortized premiums and discounts. (2) The amount at which the investments could be sold. Source of market values is Union Bank of California's custodial report as of 4/30/08. The $14 million increase between March and April cost of investments is due to the receipt of $12 million in property taxes and $2 million in franchise fees payments during the month of April. The equity portion of the various funds in the total portfolio is summarized in the graph on the next page. Fund balances are restricted for various purposes. See Exhibit 7 for a more detailed breakdown. FOR CITY CLERKS USE ONLY. COUNCIL ACTION: APPROVED E£ DENIED D CONTINUED D WITHDRAWN D AMENDED D CONTINUED TO DATE SPECIFIC CONTINUED TO DATE UNKNOWN RETURNED TO STAFF OTHER - SEE MINUTES Council received the report. D D D n DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 nsull@ci.carlsbad.ca.us PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF APRIL 30. 2008 $271 FUND EQUITY IN POOLED INVESTMENTS (Dollar Amounts in Millions) funeral Special Revenue66 ' " $61.8^ _$_40.3 Other a,, ,91.0Internal Service$31.6 A8enCy $22.9 f Enterprise $128.2 Total Treasurer's Investment Portfolio at Amortized Cost April 30,2008 $557.4 million Pooled Investment Interest Income Cash Income Fiscal Year-to-Date * Current Month FYTD 22,511,172 Prior Month FYTD 20,037,187 Current Month Income 2,473,985 *The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement February 2008 March 2008 April 2008 Average Life (Years) 2.08 2.12 2.11 Average Yield To Maturity 4.43% 4.32% 4.18% Modified Duration 1.950 1.944 1.838 All pooled investments have been made in accordance with the City's Investment Policy adopted January 2, 1985 and last revised February 13, 2007. All investments were initially made in accordance with the City's Investment Policy. Events subsequent to the purchase might have resulted in some investments not being in compliance with the current policy. These events are typically a change in the City's Investment Policy, a change in the credit rating subsequent to a purchase, or a temporary reduction in total portfolio assets. See Exhibit 8 for details. The pooled investment portfolio has the ability to meet the City's cash flow demands for the next six (6) months. EXHIBITS FOR POOLED INVESTMENTS: 1. Investment Portfolio Breakdown By Amortized Cost, Market Value, Cash Income, and Average Yield 2. Investment Portfolio Breakdown Of Maturities 3. Yield Comparison Graph 4. Market Yield Curve 5. Cumulative Cash Income Graph 6. Fourth Quarter Transactions 7. Detailed Investment Report 8. Fund Equity in Pooled Investments 9. Corporate Note and Commercial Paper Ratings 10. Percentage Weightings by Corporate Note Issuer CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF APRIL 30, 2008 BREAKDOWN BY AMORTIZED COST, MARKET VALUE, CASH INCOME, AND AVERAGE YIELD BY CLASS AVERAGE YIELD Class CD FN CP TR FA CN LAIF CUSTODY SWEEP BANK ACCT Current Month 33,000 3,975,473 0 0 406,540,818 78,614,839 65,160,618 - 2,203,683 919,408 Prior Month 33,000 3,961,589 0 0 429,185,030 75,617,116 31,842,834 - 2,097,889 480,018 Current Month 33,000 3,988,800 0 0 413,029,102 79,508,367 65,160,618 0 2,203,683 919,408 Prior Month 33,000 3,981,200 0 0 437,991,155 77,297,050 31 ,842,834 0 2,097,889 480,018 Cash Income Year to Date 15,574 0 0 0 18,154,217 2,674,783 1,600,339 10,154 56,105 0 Current Month 1.88 4.32 0.00 0.00 4.21 4.75 3.42 1.95 0.87 0.87 Prior Month 1.88 4.32 0.00 0.00 4.26 4.77 4.21 1.96 1.05 1.05 TOTALS $557,447,838 $543,217,477 $564,842,978 $553,723,146 $22,511,172 4.18%4.32% CD - Certificate of Deposit FN - Federal Discount Notes CP - Corporate Paper TR - US Treasury FA - Federal Agency CN - Corporate Notes LAIF - Local Agency Investment Fund Custody - Investment Cash account SWEEP - General Fund Overnight Cash acccount Bank Account - General Fund Cash account mx DO CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF APRIL 30, 2008 BREAKDOWN OF MATURITIES BY CLASSIFICATION AND LENGTH OF TIME CLASS WITHIN 6 MONTHS 7 MONTHS TO 1 YEAR CD FN CP TR FA CN LAIF CUSTODY SWEEP BANKACCT TOTALS % TOTALS Total within One Year 33,000 3,917,163 0 0 61,560,314 0 65,160,618 0 2,203,683 919,408 $133,794,185 (1) 24.0% 0 0 0 0 26,197,560 0 0 0 0 0 $26,197,560 (1) 4.7% $159,991,745 (1) 1 TO 5 YEARS 0 0 0 0 318,803,828 78,721,451 0 0 0 0 $397,525,278 71.3% TOTAL 33,000 3,917,163 0 0 406,561,701 78,721,451 65,160,618 0 2,203,683 919,408 $557,517,023 100.0% % TOTAL 0.0% 0.7% 0.0% 0.0% 72.9% 14.1% (2) 11.7% 0.0% 0.4% 0.2% 100.0% 28.7% POLICY: (1) Not less than $124,700,000 to mature within one year. (2/3rds of current year operating budget of $187,100,000.00) (2) Policy states that not more than 30% of portfolio is to be invested in corporate notes. x:=cI—I DOi—i —I ro YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1996 - APRIL 2008 EX-LAIF LAIF °\ MARKET YIELD CURVE 6/30/06, 6/30/07, 04/30/08 Market Rates 5 • ? —— 3.5 2.5 1.5 1 0.5 3Mth 2Yr 5Yr 3Mth 2Yr 5Yr 10 Yr -•- 06/30/2006 -A- 06/30/2007 - ^- 04/30/2008 4.98 4.86 1.38 5.15 4.84 2.25 5.09 4.89 3.01 5.14 4.99 3.73 10 Yr X:Ei—i CO Cumulative Millions $ Cumulative Cash Income FY07-08 (July 07 - June 08) 26 24 22 20 18 16 14 12 10 8 6 4 2 2.82 2.6 Monthly Interest Income Millions $ 2.7 2.4 1.8 2.5 1.8 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 1 Interest Income • -* • Budget —n— Actual 8 7 6 - 5 4 3 - 2 1 0 X:c»—i DO City of Carlsbad TRANSACTIONS FOR PERIOD: 04/01/08 TO 04/30/08 4th QUARTER 2007-2008 Trans Date BUYS APRIL 04/04/2008 04/04/2008 04/01/2008 04/03/2008 04/04/2008 04/04/2008 04/04/2008 04/21/2008 04/21/2008 04/21/2008 04/21/2008 04/21/2008 04/21/2008 MAY 04/17/2008 Investment Date 04/07/2008 04/07/2008 04/02/2008 04/04/2008 04/07/2008 04/09/2008 04/09/2008 04/22/2008 04/22/2008 04/22/2008 04/24/2008 04/28/2008 04/30/2008 05/14/2008 Maturity Date Type 12/10/2010 10/15/2010 03/12/2010 07/23/2009 04/07/2009 10/09/2008 01/15/2010 06/30/2009 04/07/2010 05/11/2010 04/10/2013 04/28/2010 04/30/2008 05/14/2013 FA FA FA FA FA FA CN FA FA FA CN FA CN FA Security FHLMC FNMA FHLB FHLB FHLB FHLB WELLS FARGO CO FHLMC FFCB FFCB Met Life Global Func FNMA PRINCIPAL LIFE FHLB Call Date 12/10/2008 10/15/2008 N/A N/A 10/07/2008 N/A N/A N/A N/A N/A N/A 04/28/2009 N/A 05/15/2010 TOTAL FOURTH QUARTER 2007-200 Par Value 2,000,000.00 1 ,000,000.00 1 ,000,000.00 2,000,000.00 2,000,000.00 1 ,000,000.00 1 ,000,000.00 1 ,000,000.00 2,000,000.00 1 ,000,000.00 1 ,000,000.00 3,000,000.00 1 ,000,000.00 2,000,000.00 21 ,000,000.00 Coupon 3.500% 5.000% 2.750% 3.100% 2.400% 2.200% 4.200% 4.100% 2.375% 5.320% 5.125% 3.000% 4.500% 4.000% Amount (Cost) 2,01 1 ,980.00 1,013,145.00 1 ,006,020.00 2,019,092.00 2,000,000.00 1 ,000,000.00 1,018,383.81 1,016,880.00 1 ,984,800.00 1,050,120.00 1 ,003,232.48 2,999,250.00 1 ,000,000.00 2,000,000.00 21,122,903.29 Return Rate 3.27% 4.44% 2.43% 2.35% 2.40% 2.20% 3.12% 2.65% 2.78% 2.79% 5.05% 3.01% 4.50% 4.00% 3.13% Interest 175,270.00 112,966.11 47,452.22 61 ,680.22 48,000.00 1 1 ,000.00 55,816.19 31 ,864.44 108,220.83 59,087.78 251 ,024.46 180,750.00 178,375.00 320,000.00 1 ,641 ,507.25 Investment Return 2,187,250.00 1,126,111.11 1 ,053,472.22 2,080,772.22 2,048,000.00 1 ,01 1 ,000.00 1 ,074,200.00 1 ,048,744.44 2,093,020.83 1,109,207.78 1,254,256.94 3,180,000.00 1,178,375.00 2,320,000.00 22,764,410.54 MATURITIES APRIL MAY 04/21/2005 11/04/2004 01/03/2008 11/16/2004 05/19/2005 11/22/2004 04/21/2008 04/30/2008 05/15/2008 05/16/2008 05/19/2008 05/22/2008 FA FA FA FA FA FA FNMA FHLB FNMA FNMA FNMA FHLMC 04/21/2006 01/30/2005 N/A 05/16/2005 05/19/2006 11/22/2005 TOTAL FOURTH QUARTER 2007-200 5,000,000.00 3,000,000.00 2,000,000.00 3,000,000.00 5,000,000.00 3,000,000.00 21 ,000,000.00 4.000% 3.565% 6.000% 3.700% 4.000% 3.560% 5,000,000.00 2,999,062.50 2,014,000.00 2,995,312.50 5,000,000.00 2,995,500.00 21 ,003,875.00 4.49% 3.58% 4.03% 3.75% 4.46% 3.65% 4.08% 675,000.00 374,074.17 30,000.00 393,187.50 668,750.00 382,500.00 2,523,51 1 .67 5,675,000.00 3,373,136.67 2,044,000.00 3,388,500.00 5,668,750.00 3,378,000.00 23,527,386.67 X:xi—t CO City of Carlsbad TRANSACTIONS FOR PERIOD: 04/01/08 TO 04/30/08 4th QUARTER 2007-2008 Trans Date Investment Date Maturity Date CALLS and /or SALES APRIL 11/03/2005 04/04/2006 03/17/2004 03/24/2004 07/21/2005 06/21/2005 04/15/2004 04/05/2004 11/04/2005 04/07/2006 04/13/2004 04/13/2004 07/22/2005 06/22/2005 04/28/2004 04/28/2004 07/02/2008 04/07/2010 04/13/2009 04/13/2009 10/15/2008 01/23/2009 04/28/2009 04/28/2009 Type FA FA FA FA FA FA FA FA Se FHLB FHLMC FHLMC FHLMC FHLB FHLB FHLMC FHLMC Security TOTAL FOURTH QUARTER 2007-200 STQGICS FEBRUARY 02/14/2007 JUNE 06/21/2007 FEBRUARY 02/14/2007 EQUITY Time Warner Cable 11 shares EQUITY Time Warner Cable EQUITY Time Warner Cable Call Date 01/02/2006 04/07/2008 04/13/2008 04/13/2008 04/15/2008 04/23/2008 04/28/2008 04/28/2008 Par Value 4,000,000.00 3,000,000.00 5,000,000.00 2,000,000.00 700,000.00 6,000,000.00 5,000,000.00 5,000,000.00 30,700,000.00 Par Value is Amount Coupon 3.000% 5.270% 2.500% 2.500% 2.750% 3.500% 3.250% 3.250% (Cost) 3,873 2,992 ,960. ,699. 5,000,000. 2,000,000. 677 5,865 4,997 5,000 30,407 ,460. ,937. ,500. ,000. ,557. 00 50 00 00 00 50 00 00 00 Return Rate 5.01% 5.34% 3.56% 3.56% 4.46% 4.18% .4.16% 4.01% 4.23% Investment Interest 525 639 900 ,373.33 ,700.50 ,000.00 360,000.00 99 887 1,052 1,012 5,476 ,603.19 ,145.83 ,500.00 ,500.00 ,822.85 Cost 4 3 5 2 6 6 6 35 Return ,399,333.33 ,632,400.00 ,900,000.00 ,360,000.00 777,063.19 ,753,083.33 ,050,000.00 ,012,500.00 ,884,379.85 Market Value 04/10/2008 shares shares ! shares I shares $0.01 per share $0.01 per share $0.01 per share 0.14 - - - commission -- 290.51 26.41 52.82 (329.73) (40.01) - APRIL 04/10/2008 SOLD Class A Common Stock Fourteen shares of Time Warner Cable (TWC) were distributed to the City in connection with the bankruptcy of Adelphia Communications Corporation. An additional distribution of cash will be made separately to holders of allowed claims against Adelphia Communications Corporation and Certain Affiliated Debtors. The City Treasurer has directed one of the City's investment brokers, First Tennessee, to sell the City's shares and remit payment to the City. INVESTMENT REPORT AS OF APRIL 30,2008 INVESTMENT DATE 01/03/2008 11/16/2004 05/19/2005 11/22/2004 12/03/2007 12/21/2006 06/16/2005 07/07/2005 07/28/2003 12/22/2006 12/21/2006 12/28/2006 04/20/2007 05/15/2007 12/22/2006 01/17/2008 04/09/2008 05/21/2007 05/21/2007 12/15/2004 06/27/2005 03/05/2008 04/02/2004 04/16/2004 04/14/2004 04/07/2008 04/28/2004 05/05/2004 05/05/2004 11/08/2007 02/13/2008 03/14/2007 05/15/2007 07/25/2007 08/09/2007 03/05/2008 04/22/2008 02/13/2008 , 07/25/2007 MATURITY DATE 05/15/2008 05/16/2008 05/19/2008 05/22/2008 06/03/2008 06/06/2008 06/16/2008 07/07/2008 07/28/2008 08/15/2008 08/22/2008 08/28/2008 09/12/2008 09/12/2008 09/19/2008 10/03/2008 10/09/2008 11/03/2008 12/12/2008 12/15/2008 01/26/2009 02/04/2009 03/16/2009 03/16/2009 03/17/2009 04/07/2009 04/28/2009 05/05/2009 05/05/2009 05/12/2009 05/28/2009 06/12/2009 06/12/2009 06/12/2009 06/12/2009 06/12/2009 06/30/2009 07/09/2009 07/20/2009 TYPE FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA SECURITY FNMA 6.00% DUE 5/15/08 NON-CALL FNMA 3.70% DUE 5/16/08 CALL 5/16/05 FNMA 4.00% DUE 5/19/08 CALL 5/19/06 FHLMC 3.6% DUE 5/22/08 CALL 11/22/05 FHLB 4.30% DUE 6/3/08 NON-CALL FNMA 4.08% DUE 6/6/08 CALL 6/6/07 FHLB 3.70% DUE 6/16/08 CALL 6/16/06 FNMA 4.0% DUE 7/07/08 CALL 10/07/05 FHLB 2.00% DUE 07/28/08 CALL 07/28/05 FNMA 4.5% DUE 8/15/08 NON-CALL FHLB 3.875% DUE 8/22/08 NON-CALL FHLB 5.125% DUE 8/28/08 CALL 6/28/07 FHLMC 4.875% DUE 9/12/08 NON-CALL FHLMC 4.875% DUE 9/12/08 NON-CALL FHLMC 4.48% DUE 9/19/08 NON-CALL FHLB 4.375% DUE 10/03/08 NON-CALL FHLB 2.2% DUE 10/09/08 NON-CALL FNMA 4.900% DUE 11/3/08 NON-CALL FHLB 5.00% DUE 12/12/08 NON-CALL FFCB 4.00% DUE 12/15/08 CALL 6/15/05 FNMA 4.00% DUE 01/26/09 CALL 01/26/07 FHLB 5.00% DUE 2/4/09 NON-CALL FNMA 3.125% DUE 03/16/09 CALL 03/16/06 FNMA 3.125% DUE 03/16/09 CALL 03/16/06 FHLMC 2.5% DUE 3/17/09 CALL 3/17/06 FHLB 2.4% DUE 4/7/09 CALL 10/07/08 FHLMC 2.750% DUE 04/28/09 CALL 04/28/06 FHLMC DUE 05/05/09 CALL 05/05/05 FHLMC 3.00% DUE 5/5/09 CALL 05/05/06 FFC 9.55% DUR 5/12/09 NON-CALL FHLB 4.07% DUE 5/28/09 NON-CALL FHLB 5.25% DUE 6/12/09 NON-CALL FHLB 5.25% DUE 6/12/09 NON-CALL FHLB 5.25% DUE 6/12/09 NON-CALL FHLB 5.250% DUE 6/12/09 NON-CALL FHLB 5.250% DUE 6/12/09 NON-CALL FHLMC 4.10% DUE 6/30/09 NON-CALL FHLMC 3.25% DUE 7/9/09 NON-CALL FFCB 5.15% DUE 7/20/09 NON-CALL PAR VALUE 2,000,000.00 3,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 3,763,000.00 3,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 5,000,000.00 8,000,000.00 2,000,000.00 5,000,000.00 3,000,000.00 1,000,000.00 1,000,000.00 3,000,000.00 1,000,000.00 3,000,000.00 3,000,000.00 1,315,000.00 3,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00 2,000,000.00 1,000,000.00 2,000,000.00 5,000,000.00 2,000,000.00 2,000,000.00 4,000,000.00 1,000,000.00 2,000,000.00 1,000,000.00 INVESTED AMOUNT 2,014,000.00 2,995,312.50 5,000,000.00 2,995,500.00 3,000,000.00 3,714,081.00 3,000,000.00 5,000,000.00 2,983,125.00 2,979,330.00 4,922,457.90 8,000,000.00 1 ,996,570.00 4,983,850.00 2,977,680.00 1,008,094.00 1,000,000.00 2,990,820.00 998,850.00 3,000,000.00 2,993,100.00 1,347,059.70 2,973,270.00 2,913,835.02 1 ,980,625.00 2,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00 2,155,378.00 1,019,418.00 2,022,809.38 5,030,000.00 2,006,972.34 2,015,549.68 4,150,240.00 1,016,880.00 2,020,560.00 1,001,858.80 RETURN RATE 4.030% 3.748% 4.458% 3.646% 4.300% 5.014% 4.352% 4.500% 3.284% 4.937% 4.850% 5.125% 5.000% 5.125% 4.927% 3.209% 2.200% 5.120% 5.075% 4.000% 4.069% 2.287% 3.321% 3.770% 4.200% 2.400% 3.474% 4.262% 4.200% 4.190% 2.530% 4.705% 4.940% 5.050% 4.800% 2.230% 2.646% 2.500% 5.050% INTEREST 30,000.00 393,187.50 668,750.00 382,500.00 64,500.00 272,817.50 393,000.00 700,000.00 496,875.00 243,045.00 400,996.96 683,333.33 139,388.33 339,118.75 256,400.00 23,017.11 11,000.00 222,330.00 79,066.66 480,000.00 436,566.67 28,028.49 491,313.33 547,102.48 415,625.00 48,000.00 875,000.00 1 ,075,000.00 1,050,000.00 133,244.22 33,152.83 212,857.29 514,687.50 190,485.99 177,825.32 116,343.33 31 ,864.44 70,801.11 100,425.92 INVESTMENT RETURN 2,044,000.00 3,388,500.00 5,668,750.00 3,378,000.00 3,064,500.00 3,986,898.50 3,393,000.00 5,700,000.00 3,480,000.00 3,222,375.00 5,323,454.86 8,683,333.33 2,135,958.33 5,322,968.75 3,234,080.00 1,031,111.11 1,011,000.00 3,213,150.00 1,077,916.66 3,480,000.00 3,429,666.67 1,375,088.19 3,464,583.33 3,460,937.50 2,396,250.00 2,048,000.00 5,875,000.00 6,075,000.00 6,050,000.00 2,288,622.22 1 ,052,570.83 2,235,666.67 5,544,687.50 2,197,458.33 2,193,375.00 4,266,583.33 1,048,744.44 2,091,361.11 1,102,284.72 TERM (Days) 133 1,277 1,096 1,277 183 533 1,096 1,096 1,827 602 610 609 511 486 637 260 183 532 571 1,461 1,309 336 1,809 1,795 1,798 365 1,826 1,826 1,826 551 470 821 759 688 673 464 434 512 726 m Xrei — i CO1— 1— 1 — 1 INVESTMENT REPORT AS OF APRIL 30,2008 INVESTMENT DATE 08/09/2007 04/04/2008 01/22/2008 01/04/2008 03/13/2008 03/25/2008 05/15/2007 11/01/2006 01/22/2008 08/17/2007 03/14/2007 01/22/2008 02/01/2008 11/13/2007 03/19/2007 03/05/2008 01/22/2008 03/06/2008 01/28/2008 01/31/2008 01/22/2008 01/22/2008 01/22/2008 02/01/2008 02/04/2008 02/04/2008 01/28/2008 01/31/2008 01/28/2008 02/04/2008 02/13/2008 04/02/2008 04/22/2008 01/28/2008 04/28/2008 07/25/2007 04/22/2008 12/21/2007 02/26/2008 10/09/2007 MATURITY DATE 07/20/2009 07/23/2009 07/27/2009 07/30/2009 07/30/2009 07/30/2009 08/01/2009 08/05/2009 08/05/2009 08/17/2009 09/11/2009 09/11/2009 09/11/2009 09/30/2009 10/02/2009 10/23/2009 10/28/2009 11/06/2009 11/13/2009 11/13/2009 11/16/2009 11/18/2009 12/11/2009 01/29/2010 02/04/2010 02/04/2010 02/12/2010 02/12/2010 03/08/2010 03/12/2010 03/12/2010 03/12/2010 04/07/2010 04/28/2010 04/28/2010 05/03/2010 05/11/2010 05/28/2010 06/11/2010 06/22/2010 TYPE FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA SECURITY FFCB 5.150% DUE 7/20/09 NON-CALL FHLB 3.1 % DUE 7/23/09 NON-CALL FHLB 4.180% DUE 7/27/09 NON-CALL FHLMC 4.375% DUE 7/30/09 NON-CALL FHLMC 4.375% DUE 7/30/09 NON-CALL FHLMC 4.375% DUE 7/30/09 NON-CALL HUD 4.430% DUE 8/1/09 NON-CALL FHLB 5.25% DUE 8/05/09 NON-CALL FHLB 5.25% DUE 8/5/09 NON-CALL FFCB 5.00% DUE 8/17/09 NON-CALL FHLB 4.378% DUE 9/11/09 NON-CALL FHLB 4.375% DUE 9/11/09 NON-CALL FHLB 5.25% DUE 9/11/09 NON-CALL FHLMC 3.5$ DUE 9/30/09 NON-CALL FHLB 5.0% DUE 10/2/09 NON-CALL FFCB 5.00% DUE 10/23/09 NON-CALL FNMA 4.0% DUE 10/28/09 NON-CALL FFCB 4.350% DUE 11/06/09 NON-CALL FFCB 4.125% DUE 11/13/09 NON-CALL FHLB 4.25% DUE 11/13/09 NON-CALL FNMA 4.0% DUE 11/16/09 NON-CALL FHLMC 4.125% DUE 11/18/09 NON-CALL FHLB 5.0% DUE 12/11/09 NON-CALL FHLMC 3.25% DUE 1/29/10 CALL 7/29/08 FHLB 3.00% DUE 2/04/10 CALL 11/4/08 FHLB 3.20% DUE 2/4/10 CALL 8/4/08 FHLB 3.875% DUE 2/12/10 NON-CALL FHLB 37.375% DUE 2/12/10 NON-CALL FNMA 4.40% DUE 03/08/10 NON-CALL FHLB 2.375% DUE 3/12/10 NON-CALL FHLB 2.375% DUE 3/12/10 NON-CALL FHLB 2.750% DUE 3/12/10 NON-CALL FFCB 2.375% DUE 4/7/10 NON-CALL FHLMC 4.02% DUE 4/28/10 NON-CALL FNMA 3.0% DUE 4/28/10 CALL 4/28/09 FFCB 4.780% DUE 5/03/10 NON-CALL FFCB 5.320% DUE 5/11/10 NON-CALL FNMA 3.625% DUE 5/28/10 NON-CALL FHLB 4.25% DUE 6/11/10 NON-CALL FHLB 4.5% DUE 6/22/10 NON-CALL PAR VALUE 2,000,000.00 2,000,000.00 500,000.00 1,270,000.00 1,000,000.00 2,000,000.00 1 ,000,000.00 5,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 1 ,000,000.00 3,000,000.00 2,000,000.00 500,000.00 1 ,000,000.00 2,000,000.00 1,000,000.00 2,000,000.00 2,080,000.00 3,000,000.00 3,000,000.00 650,000.00 1 ,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1 ,000,000.00 2,000,000.00 1,500,000.00 3,000,000.00 2,000,000.00 1 ,000,000.00 2,000,000.00 1,000,000.00 3,000,000.00 INVESTED AMOUNT 2,012,808.76 2,019,092.00 508,810.00 1 ,286,826.23 1 ,027,740.00 2,052,000.00 990,198.00 5,048,115.85 2,070,366.00 3,000,000.00 1 ,984,643.55 3,070,602.00 1,041,519.37 990,283.25 3,014,820.00 2,090,620.00 508,645.00 1,031,080.00 2,049,060.00 1 ,024,930.00 2,038,020.00 2,124,168.80 3,114,720.00 3,000,000.00 650,000.00 1,000,000.00 1 ,020,550.00 2,177,668.00 2,064,240.00 1 ,989,880.00 1,994,095.84 1,006,020.00 1,984,800.00 1 ,537,935.00 2,999,250.00 1 ,981 ,720.00 1,050,120.00 1,996,499.26 1,030,795.00 2,991,510.00 RETURN RATE 4.800% 2.350% 2.981% 3.500% 2.320% 2.400% 4.900% 4.870% 2.891% 5.000% 4.705% 2.890% 2.600% 4.040% 4.790% 2.160% 2.986% 2.434% 2.711% 2.805% 2.916% 2.918% 2.900% 3.250% 3.000% 3.200% 2.830% 2.841% 2.821% 2.622% 2.520% 2.430% 2.776% 2.850% 3.013% 5.135% 2.790% 3.700% 2.849% 4.610% INTEREST 187,755.13 61 ,680.22 22,830.28 70,530.37 32,659.31 65,881 .94 107,754.22 676,675.82 90,925.67 300,000.00 233,377.28 144,137.58 43,073.96 75,536.19 365,596.67 72,713.33 26,688.33 41 ,420.00 98,752.50 50,861.67 107,313.33 112,177.87 168,196.67 194,458.33 39,000.00 64,000.00 58,456.94 122,248.67 121,537.78 110,133.89 104,730.55 47,452.22 108,220.83 97,740.00 180,750.00 283,304.44 59,087.78 180,118.80 66,482.78 373,365.00 INVESTMENT RETURN 2,200,563.89 2,080,772.22 531,640.28 1 ,357,356.60 1 ,060,399.31 2,117,881.94 1,097,952.22 5,724,791.67 2,161,291.67 3,300,000.00 2,218,020.83 3,214,739.58 1,084,593.33 1,065,819.44 3,380,416.67 2,163,333.33 535,333.33 1 ,072,500.00 2,147,812.50 1,075,791.67 2,145,333.33 2,236,346.67 3,282,916.67 3,194,458.33 689,000.00 1,064,000.00 1,079,006.94 2,299,916.67 2,185,777.78 2,100,013.89 2,098,826.39 1 ,053,472.22 2,093,020.83 1 ,635,675.00 3,180,000.00 2,265,024.44 1,109,207.78 2,176,618.06 1,097,277.78 3,364,875.00 TERM (Davsl 711 475 552 573 504 492 809 1,008 561 731 912 598 588 687 928 597 645 610 655 652 664 666 689 728 731 731 746 743 770 767 758 709 715 821 730 1,013 749 889 836 987 INVESTMENT REPORT AS OF APRIL 30, 2008 INVESTMENT DATE 06/30/2006 07/25/2007 03/12/2008 02/20/2008 02/13/2008 10/30/2007 02/12/2008 09/18/2007 09/26/2007 09/26/2007 10/30/2007 04/07/2008 11/04/2005 11/14/2005 11/17/2005 04/07/2008 12/15/2005 01/07/2008 02/09/2006 02/24/2006 03/29/2006 04/28/2006 05/03/2006 05/17/2006 06/09/2006 11/01/2006 02/20/2008 03/24/2006 04/20/2006 04/28/2006 11/20/2007 01/28/2008 08/31/2007 03/15/2007 06/30/2006 03/09/2007 08/01/2007 08/31/2007 03/19/2007 03/05/2008 MATURITY DATE 06/30/2010 07/06/2010 07/26/2010 07/28/2010 07/30/2010 08/10/2010 08/12/2010 08/23/2010 09/10/2010 09/13/2010 10/01/2010 10/15/2010 11/04/2010 11/04/2010 11/17/2010 12/10/2010 12/15/2010 01/07/2011 02/09/2011 02/24/2011 02/24/2011 02/24/2011 02/24/201 1 02/24/201 1 02/24/2011 02/24/2011 03/11/2011 03/24/201 1 04/06/2011 04/06/201 1 05/20/201 1 05/20/201 1 06/10/2011 06/15/2011 06/30/201 1 07/14/2011 07/15/2011 07/15/2011 08/15/2011 08/19/2011 TYPE FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA SECURITY FHLMC 5.520% DUE 6/30/10 CALL 6/30/08 FNMA 5.125% DUE 7/6/10 NON-CALL FHLB 4.44% DUE 7/26/10 NON-CALL FNMA 4.70% DUE 7/28/10 NON-CALL FHLB 5.00% DUE 7/30/10 NON-CALL FHLB 4.7% DUE 8/10/10 NON-CALL FHLB 3.190% DUE 8/12/10 CALL 8/12/08 FHLMC 5.125% DUE 8/23/10 NON-CALL FHLB 5.125% DUR 9/10/10 NON-CALL FFCB 5.25% DUE 9/13/10 NON-CALL FHLMC 5.00% DUE 10/01/10 CALL 10/01/08 FNMA 5.00% DUE 10/15/10 CALL 10/15/08 FHLMC 4.8% DUE 11/04/10 CALL 11/04/08 FHLMC 4.8% DUE 11/04/10 CALL 11/04/08 FHLB 5.03% DUE 11/17/10 CALL 11/17/08 FHLMC 3.5% DUE 12/10/10 CALL 12/10/08 FHLMC 5.035% DUE 12/15/10 CALL 12/15/08 FHLB 4.125% DUE 1/7/11 CALL 1/7/09 FHLB 5.00% DUE 2/9/11 CALL 2/09/09 FHLB 5.15% DUE 2/24/11 CALL 2/24/09 FHLMC 5.25% DUE 2/24/11 CALL 2/24/09 FHLMC 5.25% DUE 2/24/11 CALL 2/24/09 FHLMC 5.25% DUE 2/24/11 CALL 2/24/09 FNMA 5.16% DUE 2/24/11 CALL 24/09 FHLMC 5.25% DUE 2/24/11 CALL 2/24/09 FHLMC 5.25% DUE 2/24/11 CALL 2/24/09 FHLB 2.875% DUE 3/11/11 NON-CALL FHLB 5.25% DUE 3/24/11 CALL 3/24/09 FNMA 5.25% DUE 4/6/11 CALL 4/06/09 FNMA 5.25% DUE 4/6/11 CALL 4/06/09 FHLB 4.5% DUE 5/20/11 CALL 11/20/09 FHLB 4.5% DUE 5/20/11 CALL 11/20/09 FHLB 5.275% DUE 6/10/11 NON-CALL FHLMC 5.03% DUE 6/15/11 CALL 6/15/09 FHLB 5.650% DUE 6/30/11 CALL 6/30/09 FNMA 3.64% DUE 7/14/11 NON-CALL FAMCA 5.50% DUE 7/15/11 NON-CALL FAMCA 5.50% DUE 7/15/11 NON-CALL FHLB 5.75% DUE 8/15/11 NON-CALL FHLB 3.55% DUE 8/19/11 NON-CALL PAR VALUE 3,000,000.00 1 ,000,000.00 1 ,000,000.00 3,000,000.00 2,550,000.00 1,000,000.00 3,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 5,000,000.00 5,000,000.00 5,000,000.00 2,000,000.00 5,000,000.00 3,000,000.00 5,000,000.00 3,320,000.00 3,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 2,421,000.00 2,000,000.00 3,000,000.00 1,000,000.00 5,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 629,000.00 3,000,000.00 1 ,000,000.00 INVESTED AMOUNT 3,000,000.00 1,000,640.00 1,043,000.00 3,134,430.00 2,688,248.25 1 ,009,328.80 3,000,000.00 3,048,120.00 2,034,188.23 2,041 ,700.00 3,010,560.00 1,013,145.00 4,970,500.00 4,945,500.00 5,000,000.00 2,011,980.00 5,000,000.00 3,000,000.00 5,000,000.00 3,320,000.00 2,991,000.00 4,954,450.00 2,971 ,860.00 2,958,763.29 2,967,775.85 5,015,000.00 2,993,378.76 3,000,000.00 2,976,375.00 2,396,790.00 2,016,000.00 3,078,630.00 1 ,020,930.00 5,000,000.00 2,000,000.00 1,909,480.00 3,034,380.00 644,775.32 3,111,810.00 1 ,000,000.00 RETURN RATE 5.520% 5.100% 2.559% 2.786% 2.710% 4.337% 3.190% 4.530% 4.500% 4.490% 4.868% 4.443% 4.935% 5.050% 5.030% 3.265% 5.035% 4.125% 5.000% 5.150% 5.319% 5.466% 5.473% 5.489% 5.510% 5.169% 2.950% 5.250% 5.433% 4.483% 4.252% 3.651% 4.761% 5.030% 5.650% 4.805% 5.175% 4.781% 4.800% 3.550% INTEREST 662,400.00 150,405.14 62,326.67 209,453.33 175,897.58 121,226.76 239,250.00 402,452.92 268,756.21 269,508.33 427,356.67 112,966.11 1,229,500.00 1,247,833.33 1 ,257,500.00 175,270.00 1,258,750.00 371,250.00 1,250,000.00 854,900.00 781,187.50 1,311,383.33 785,452.50 779,546.71 773,786.65 1,117,395.83 270,402.49 787,500.00 805,000.00 651,955.12 299,000.00 368,370.00 181,976.25 1 ,068,875.00 565,000.00 406,997.78 618,286.67 118,184.21 648,148.33 122,672.22 INVESTMENT RETURN 3,662,400.00 1,151,045.14 1,105,326.67 3,343,883.33 2,864,145.83 1,130,555.56 3,239,250.00 3,450,572.92 2,302,944.44 2,311,208.33 3,437,916.67 1,126,111.11 6,200,000.00 6,193,333.33 6,257,500.00 2,187,250.00 6,258,750.00 3,371,250.00 6,250,000.00 4,174,900.00 3,772,187.50 6,265,833.33 3,757,312.50 3,738,310.00 3,741,562.50 6,132,395.83 3,263,781 .25 3,787,500.00 3,781,375.00 3,048,745.12 2,315,000.00 3,447,000.00 1,202,906.25 6,068,875.00 2,565,000.00 2,316,477.78 3,652,666.67 762,959.53 3,759,958.33 1,122,672.22 TERM (Days) 1,461 1,077 866 889 898 1,015 912 1,070 1,080 1,083 1,067 921 1,826 1,816 1,826 977 1,826 1,096 1,826 1,826 1,793 1,763 1,758 1,744 1,721 1,576 1,115 1,826 1,812 1,804 1,277 1,208 1,379 1,553 1,826 1,588 1,444 1,414 1,610 1,262 INVESTMENT REPORT AS OF APRIL 30,2008 INVESTMENT DATE 03/05/2007 03/15/2007 10/30/2007 03/15/2007 10/05/2007 12/13/2007 10/19/2007 03/05/2008 03/19/2007 02/13/2008 08/07/2007 03/26/2007 03/26/2007 04/20/2007 08/17/2007 05/21/2007 07/25/2007 08/03/2007 08/17/2007 07/25/2007 07/25/2007 03/18/2008 08/07/2007 12/10/2007 07/30/2007 09/10/2007 10/29/2007 10/29/2007 12/10/2007 10/22/2007 12/14/2007 11/28/2007 12/06/2007 12/14/2007 12/21/2007 12/21/2007 01/23/2008 01/14/2008 01/28/2008 02/04/2008 MATURITY PATE 09/09/201 1 09/09/201 1 09/15/2011 10/05/2011 10/05/2011 10/06/2011 10/19/2011 10/27/2011 11/18/2011 02/13/2012 03/02/2012 03/26/2012 03/26/2012 03/26/2012 04/03/2012 04/12/2012 05/23/2012 05/23/2012 05/29/2012 06/08/2012 06/08/2012 06/26/2012 06/29/2012 07/20/2012 07/30/2012 09/10/2012 10/01/2012 10/15/2012 10/17/2012 10/22/2012 10/22/2012 10/30/2012 10/30/2012 11/14/2012 12/21/2012 12/21/2012 01/07/2013 01/14/2013 01/28/2013 01/30/2013 TYPE FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA FA SECURITY FHLB 5.00% DUE 9/9/11 NON-CALL FHLB 5.00% DUE 9/9/11 NON-CALL FHLMC 5.50% DUE 9/15/11 NON-CALL FHLB 4.875% DUE 10/05/11 NON-CALL FHLB 4.9% DUE 10/05/11 CALL 10/05/09 FHLB 5.25% CUE 10/06/11 CALL 10/06/08 FHLB 5.00% DUE 10/19/11 CALL 10/19/09 FHLB 5.30% DUE 10/27/11 CALL 10/27/09 FHLB 4.875% DUE 11/18/11 NON-CALL FFCB 3.875% DUE 2/13/12 CALL 5/13/08 FNMA 5.375% DUE 3/02/12 CALL 9/2/08 FHLMC 5.0% DUE 3/26/12 CALL 3/26/10 FHLMC 5.0% DUE 3/26/12 CALL 3/26/10 FHLMC 5.0% DUE 3/26/12 CALL 3/26/10 FHLMC 5.25% DUE 4/3/12 CALL FFCB 4.875% DUE 4/12/12 NON-CALL TVA 6.790% DUE 5/23/12 NON-CALL FHLMC 5.65% DUE 5/23/12 CALL 5/23/08 FNMA 5.47% DUE 5/29/12 CALL FHLB 5.375% DUE 6/8/12 NON-CALL FHLB 5.375% DUE 6/8/12 NON-CALL FHLB 5.750% DUE 6/26/12 CALL 6/26/09 FNMA 5.625% DUE 6/29/12 CALL 12/29/08 FHLB 5.58% DUE 7/20/12 CALL 7/20/10 FHLB 5.52% DUE 7/30/12 CALL 7/30/10 FNMA 5.20% DUE 9/10/12 CALL 9/13/09 FHLMC 5.25% DUE 10/01/12 CALL 10/01/08 FHLMC 5.05% DUE 10/15/12 CALL 10/15/09 FFCB 4.5% DUE 10/17/12 NON-CALL FHLB 5.00% DUE 10/22/12 CALL 4/22/10 FHLB 5.25% DUE 10/22/12 CALL 10/22/08 FNMA 5.00% DUE 10/30/12 CALL 10/30/09 FNMA 5.00% DUE 10/30/12 CALL 10/30/09 FHLB 5.025% DUE 11/14/12 CALL 11/14/08 FHLMC 4.375% DUE 12/21/12 CALL 12/21/09 FHLMC 4.375% DUE 12/21/12 CALL 12/21/09 FHLB 4.7% DUE 1/7/13 CALL 1/7/10 FHLB 4.25% DUE 01/14/13 CALL 10/14/08 FHLB 4.20% DUE 01/28/13 CALL 01/28/09 FHLB 4.35% DUE 1/30/13 CALL 1/30/09 PAR VALUE 2,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 2,000,000.00 1,000,000.00 3,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 1 ,000,000.00 1,770,000.00 1,000,000.00 1,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 5,000,000.00 4,000,000.00 2,000,000.00 3,000,000.00 3,000,000.00 4,000,000.00 INVESTED AMOUNT 2,018,200.00 3,032,352.00 3,117,300.00 3,018,777.00 2,000,000.00 1 ,009,692.00 3,000,000.00 2,085,000.00 3,009,690.00 998,700.00 1,994,000.00 2,000,000.00 3,000,000.00 999,687.50 2,998,500.00 1 ,987,880.00 2,130,980.00 1,996,000.00 1,998,000.00 1,005,040.00 1 ,005,254.43 2,075,680.00 2,005,000.00 1,037,000.00 1,770,000.00 1 ,000,000.00 1,005,781.25 1,006,875.00 2,034,780.00 2,000,000.00 2,008,162.00 3,033,000.00 2,030,000.00 2,006,200.00 5,000,000.00 4,000,000.00 2,056,800.00 3,000,000.00 3,000,000.00 4,040,000.00 RETURN RATE 4.773% 4.730% 4.390% 4.720% 4.900% 4.966% 5.000% 4.033% 4.795% 3.910% 5.449% 5.000% 5.000% 5.006% 5.261% 5.015% 5.235% 5.696% 5.490% 5.255% 5.250% 4.760% 5.564% 4.677% 5.520% 5.200% 5.115% 4.892% 4.100% 5.000% 5.152% 4.746% 4.653% 4.952% 4.675% 4.675% 4.061% 4.250% 4.200% 4.126% INTEREST 432,911.11 640,148.00 522,075.00 647,473.00 392,000.00 190,537.17 600,000.00 301,311.11 672,403.75 156,300.00 497,215.28 500,000.00 750,000.00 246,979.17 730,375.00 489,057.50 524,632.22 547,027.78 525,296.67 256,692.64 256,478.21 415,625.56 545,625.00 220,300.00 488,520.00 260,000.00 252,635.42 243,661.11 401,970.00 500,000.00 501,671.33 705,333.33 460,000.00 487,925.00 1,168,750.00 935,000.00 409,022.22 637,500.00 630,000.00 828,066.67 INVESTMENT RETURN 2,451,111.11 3,672,500.00 3,639,375.00 3,666,250.00 2,392,000.00 1,200,229.17 3,600,000.00 2,386,311.11 3,682,093.75 1,155,000.00 2,491,215.28 2,500,000.00 3,750,000.00 1,246,666.67 3,728,875.00 2,476,937.50 2,655,612.22 2,543,027.78 2,523,296.67 1,261,732.64 1 ,261 ,732.64 2,491 ,305.56 2,550,625.00 1,257,300.00 2,258,520.00 1,260,000.00 1,258,416.67 1,250,536.11 2,436,750.00 2,500,000.00 2,509,833.33 3,738,333.33 2,490,000.00 2,494,125.00 6,168,750.00 4,935,000.00 2,465,822.22 3,637,500.00 3,630,000.00 4,868,066.67 TERM (Days) 1,649 1,639 1,416 1,665 1,461 1,393 1,461 1,331 1,705 1,461 1,669 1,827 1,827 1,802 1,691 1,788 1,764 1,755 1,747 1,780 1,780 1,561 1,788 1,684 1,827 1,827 1,799 1,813 1,773 1,827 1,774 1,798 1,790 1,797 1,827 1,827 1,811 1,827 1,827 1,822 INVESTMENT REPORT AS OF APRIL 30,2008 ESTMENT DATE 02/20/2008 03/10/2008 03/18/2008 08/24/2005 12/27/2007 03/02/2008 04/24/2007 05/23/2007 11/03/2006 11/01/2007 01/30/2008 01/31/2008 04/09/2008 03/19/2008 11/01/2007 03/19/2008 02/03/2006 01/31/2008 03/16/2007 10/11/2007 09/28/2007 02/17/2006 03/30/2006 06/20/2006 04/19/2006 06/12/2006 04/16/2007 05/21/2007 05/29/2007 MATURITY DATE 02/20/2013 03/08/2013 03/18/2013 08/11/2008 06/23/2008 03/02/2009 08/03/2009 08/10/2009 09/10/2009 10/27/2009 01/15/2010 01/15/2010 01/15/2010 06/15/2010 07/01/2010 07/01/2010 07/29/2010 08/09/2010 08/15/2010 08/15/2010 08/16/2010 02/14/2011 02/14/2011 02/14/2011 03/01/2011 04/28/201 1 04/28/2011 05/18/2011 11/15/2011 TYPE FA FA FA FA FN CD CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN SECURITY FHLB 4.00% DUE 2/20/1 3 CALL 2/20/09 FHLB 3.50% DUE 3/8/13 NON-CALL FHLMC 4.00% DUE 3/18/13 CALL 9/18/08 SUB-TOTAL Poinsettia District Investment FFCB 4.3% DUE 08/1 1/08 NON-CALL SUB-TOTAL Federal Investments Total FMCDN DUE 6/23/08 NON-CALL SUB-TOTAL WELLS FARGO BANK 9218910637 SUB-TOTAL BANK OF AMERICA 4.625% DUE 8/3/09 NON-CALL WAL-MART 6.875% DUE 8/10/09 NON-CALL MERRILL LYNCH 4.125% DUE 9/10/09 NON-CALL GENERAL ELECTRIC 5.250% DUE 10/27/09 NON-CALL BERKSHIRHATWY4.125% DUE 1/15/10 NON-CALL BERKSHIRHATWY4.125% DUE 1/15/10 NON-CALL WELLS FARGO CO 4.2% DUE 1/15/10 NON-CALL GOLDMAN SACHS 4.50% DUE 6/15/10 NON-CALL WAL-MART 4.125% DUE 7/01/10 NON-CALL WAL-MART 4.125% DUE 7/01/10 NON-CALL US BANCORP 4.50% DUE 7/29/10 NON-CALL WELLS FARGO 4.625% DUE 08/09/10 NON-CALL WAL-MART 4.75% DUE 8/15/10 NON-CALL WAL-MART 4.75% DUE 8/15/10 NON-CALL NEW YORK LIFE 4.625% DUE 8/16/10 NON-CALL CITIGROUP 5.125% DUE 2/14/11 NON-CALL CITIGROUP 5.125% DUE 2/14/11 NON-CALL CITIGROUP 5.125% DUE 2/14/11 NON-CALL HOME DEPOT 5.20% DUE 3/1/1 1 NON-CALL GENERAL ELECTRIC 5.50% DUE 4/28/11 NON-CALL GENERAL ELECTRIC 5.50% DUE 4/28/11 NON-CALL TOYOTA 5.450% DUE 5/18/1 1 NON-CALL GENERAL ELECTRIC 5.50% DUE 11/15/11 CALL 11/15/08 PAR VALUE 4,000,000.00 3,000,000.00 1 ,000,000.00 401 ,268,000.00 2,985,000.00 2,985,000.00 404,253,000.00 4,000,000.00 4,000,000.00 33,000.00 33,000.00 2,000,000.00 5,000,000.00 5,000,000.00 2,000,000.00 2,000,000.00 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 3,000,000.00 2,000,000.00 1 ,000,000.00 5,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 4,000,000.00 1,850,000.00 INVESTED AMOUNT 4,000,000.00 2,963,940.00 999,000.00 403,571,387.91 2,990,313.30 2,990,313.30 406,561,701.21 3,917,162.78 3,917,162.78 33,000.00 33,000.00 1,983,918.00 5,187,303.82 4,884,751.43 2,030,120.00 2,040,548.16 2,038,582.81 1,018,383.81 1 ,025,648.53 991,910.00 2,060,389.92 2,952,150.09 2,063,614.72 3,002,689.16 1,993,580.00 987,620.00 5,000,000.00 1,991,793.10 1 ,969,446.60 2,974,590.00 3,006,145.34 3,048,646.38 4,054,280.00 1,850,000.00 RETURN RATE 4.000% 3.765% 4.022% 4.298% 4.235% 0.031% 4.212% 4.324% 4.324% 1.880% 1.880% 5.000% 5.060% 5.000% 4.450% 3.050% 3.100% 3.120% 3.300% 4.448% 2.750% 4.900% 3.300% 4.720% 4.870% 5.090% 5.125% 5.220% 5.500% 5.400% 5.450% 5.050% 5.070% 5.500% INTEREST 800,000.00 560,476.67 201,000.00 62,935,395.97 375,116.66 375,116.66 63,310,512.63 82,837.22 82,837.22 13,081.60 13,081.60 226,519.50 573,720.49 703,633.99 178,713.33 121,014.34 122,750.52 55,816.19 75,101.47 118,090.00 127,985.08 653,849.91 169,690.84 483,790.01 276,642.22 145,734.17 1,279,114.58 507,609.68 507,178.40 784,610.00 798,687.99 616,853.62 815,903.33 453,918.06 INVESTMENT RETURN 4,800,000.00 3,524,416.67 1 ,200,000.00 466,506,783.88 3,365,429.96 3,365,429.96 469,872,214 4,000,000.00 4,000,000.00 503,847.08 503,847.08 2,210,437.50 5,761,024.31 5,588,385.42 2,208,833.33 2,161,562.50 2,161,333.33 1 ,074,200.00 1,100,750.00 1,110,000.00 2,188,375.00 3,606,000.00 2,233,305.56 3,486,479.17 2,270,222.22 1,133,354.17 6,279,114.58 2,499,402.78 2,476,625.00 3,759,200.00 3,804,833.33 3,665,500.00 4,870,183.33 2,303,918.06 TERM (Days) 1,827 1,824 1,826 1,195 1,083 1,083 2,278 179 179 365 365 832 810 1,042 726 716 715 646 818 973 834 1,637 921 1 ,248 1,039 1,053 1,823 1,782 1,700 1,777 1,781 1,473 1,458 1,631 INVESTMENT REPORT AS OF APRIL 30, 2008 INVESTMENT DATE 03/20/2007 10/11/2007 11/15/2007 04/30/2008 08/31/2007 08/31/2007 10/31/2007 11/23/2007 01/30/2008 04/24/2008 MATURITY DATE 02/15/2012 02/15/2012 02/15/2012 04/16/2012 06/15/2012 08/15/2012 10/19/2012 10/19/2012 10/23/2012 04/10/2013 TYPE CN CN CN CN CN CN CN CN CN CN O O O O O O O SECURITY GENERAL ELECTRIC 5.875% DUE 2/15/12 NON-CALL GENERAL ELETRIC 5.875% DUE 2/15/12 NON-CALL GENERAL ELETRIC 5.875% DUE 2/15/12 NON-CALL PRINCIPAL LIFE INC 4.5% DUE 4/16/12 NON-CALL GENERAL ELECTRIC 6.00% DUE 6/15/12 NON-CALL JOHNSON & JOHNSON 5.15% DUE 8/15/12 NON-CALL GENERAL ELECTRIC 5.250% DUE 10/19/12 NON-CALL GENERAL ELECTRIC 5.250% DUE 10/19/12 NON-CALL WELLS FARGO 5.250% DUE 10/23/12 NON-CALL MET LIFE GLOBAL FUNDING 5.125% DUE 4/10/13 NON-CAL WELLS FARGO BANK CORPORATE CASH MANAGEMENT ACCOUNT UNION TRUST L A I F WATER DISTRICT L A I F PUBLIC IMPROVEMENT CORPORATION L A I F PUBLIC FINANCING CORPORATION L A I F CITY OF CARLSBAD I-CALL DALL DALL M.L CALL N-CALL N-CALL N-CALL .L '13NON-CAL SUB-TOTAL J SUB-TOTAL PAR VALUE 5,956,000.00 3,000,000.00 2,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 2,000,000.00 2,000,000.00 1,000,000.00 1,000,000.00 77,806,000.00 919,408.00 2,203,682.92 - 18,989,000.00 8,349,380.09 13,569,734.13 24,252,503.66 68,283,708.80 INVESTED AMOUNT 6,187,688.40 3,089,347.40 2,089,414.35 1 ,000,000.00 1 ,033,437.31 1,017,457.28 2,036,663.70 2,065,283.50 1,042,814.41 1 ,003,232.48 78,721,450.70 919,408.00 2,203,682.92 - 18,989,000.00 8,349,380.09 13,569,734.13 24,252,503.66 68,283,708.80 RETURN RATE 4.970% 5.100% 4.700% 4.500% 5.200% 4.750% 4.830% 4.500% 4.240% 5.050% 4.752% 0.875% 0.875% 1.950% 3.420% 3.420% 3.420% 3.420% 3.304% INTEREST 1,483,867.09 676,360.93 409,960.65 178,375.00 253,896.02 237,753.83 484,836.30 449,799.83 205,539.76 251,024.46 14,428,341.59 22.04 52.82 - 1 ,803.96 793.19 1,289.12 2,303.99 6,265.12 INVESTMENT RETURN 7,671,555.49 3,765,708.33 2,499,375.00 1,178,375.00 1,287,333.33 1,255,211.11 2,521,500.00 2,515,083.33 1,248,354.17 1,254,256.94 93,149,792.29 919,430.04 2,203,735.74 - 18,990,803.96 8,350,173.28 13,571,023.25 24,254,807.65 68,289,973.92 TERM (Days) 1,793 1,588 1,553 1,447 1,750 1,811 1,815 1,792 1,728 1,812 1,349 1 1 1 1 1 1 1 GRAND TOTAL 554,375,708.80 557,517,023.49 4.177% 77,841,038.16 635,815,827.13 °l EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF APRIL 30, 2008 Cash Balance by Fund: General 61,804,101 Special Revenue 40,257,800 Debt Service 3,350,556 Capital Projects: General Capital Construction 57,766,707 Traffic Impact Fees 13,001,109 Public Facilities Fees 49,289,657 Park Development 7,501,581 Transnet Taxes 6,391,821 Drainage Fees 9,857,078 Special Districts 87,172,399 Infrastructure Replacement 37,838,229 Other Capital Construction 2,257,432 Total 271,076,013 Enterprise: Carlsbad Municipal Water District 60,638,861 Sewer Fund 58,742,230 Solid Waste 6,892,270 Storm Water 1,000,072 Golf Course 920,516 Total 128,193,949 Internal Service 31,608,923 Agency Funds 22,867,123 Redevelopment Funds (1) 0 Misc. Special Funds 0 Total General Ledger Balance ** 559,158,464 Reconciling Adjustments (2) (1,710,625) Total Treasurer's Investment Portfolio at Amortized Cost 557,447,838 (1) Redevelopment Fund Balances are interspersed throughout all funds. (2) The Reconciling Adjustments consist of differences between the General Ledger which is prepared on an accrual basis and the Treasurer's report which is prepared on the cash basis. Accrued Interest, amortized premium or discounts and outstanding checks and deposits in transit are not included in the Treasurer's summary. Differences between the time journal entries are posted and the time this report is produced may also be a component of the adjustment. ** Figures based on best estimate at the time report run on 5/07/08 it* EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF APRIL 30, 2008 CORPORATE NOTE AND COMMERCIAL PAPER RATINGS Corporate Note Investments Meeting the Current Investment Policy: (Ratings must be AA or better by both Moody's and S&P) Moodv's BANK OF AMERICA AAA AA+ BERKSHIRE HATHAWAY AAA AAA CITIGROUP AA3 AA- GENERAL ELECTRIC AAA AAA GOLDMAN SACHS AA3 AA- JOHNSON & JOHNSON AAA AAA MET LIFE GLOBAL AA2 AA NEW YORK LIFE AAA AAA PRINCIPAL LIFE AA2 AA TOYOTA AAA AAA US BANCORP AA2 AA WAL-MART AA2 AA WELLS FARGO AA1 AA+ Commercial Paper Investments Meeting the Current Investment Policy: (Ratings must be A1/P1 or better by both Moody's and S&P) (Ratings of other debt must be AA or better by Moody's and S&P) NONE Investments with Subsequent Changes in Credit Rating * Latest Carrying Market Moodv's S&P Maturity Date Purchased Value Value HOME DEPOT BAA1 BBB+ 03/01/2011 06/12/2006 2,985,207 2,983,740 MERRILL LYNCH A1 A+ 09/10/2009 11/03/2006 4,945,125 4,882,150 * The City's Investment Policy allows the City Treasurer to determine the course of action that would correct exceptions to the policy. All of these investments are paying interest at the required times. The principal of all investments are considered secure. It is the intent of the City Treasurer to hold these assets in the portfolio until maturity unless events indicate they should be sold. 17 EXHIBIT 10 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF APRIL 30, 2008 WEIGHTINGS FOR CORPORATE AND FEDERAL AGENCY ISSUERS PERCENTAGE WEIGHTINGS BY CORPORATE NOTE ISSUER Investment Cost Percent of Portfolio* BANK OF AMERICA BERKSHIRE HATHAWAY CITIGROUP GENERAL ELECTRIC CAP GOLDMAN SACHS HOME DEPOT JOHNSON & JOHNSON MERRILL LYNCH MET LIFE GLOBAL FUND NEW YORK LIFE PRINCIPAL LIFE TOYOTA US BANKCORP WAL-MART WELLS FARGO PERCENTAGE WEIGHTINGS BY FEDERAL 1,983,918.00 4,079,130.97 8,961 ,239.70 26,436,746.38 1 ,025,648.53 2,974,590.00 1,017,457.28 4,884,751 .43 1 ,003,232.48 987,620.00 1 ,000,000.00 4,054,280.00 2,952,150.09 13,235,872.90 4,124,812.94 AGENCY ISSUER 0.36% 0.73% 1.61% 4.74% 0.18% 0.53% 0.18% 0.88% 0.18% 0.18% 0.18% 0.73% 0.53% 2.37% 0.74% Investment Cost Percent of Portfolio** FAMCA FHLMC DISCOUNT NOTE FEDERAL FARM CREDIT BANK FEDERAL HOME LOAN BANK FEDERAL HOME LOAN MORTGAGE CORP FEDERAL NATIONAL MORTGAGE ASSOC HOUSING URBAN DEVELOPMENT (HUD) TVA Total Portfolio 3,679,155.32 3,917,162.78 31,410,818.86 176,720,015.08 116,000,507.88 75,630,026.01 990,198.00 2,130,980.00 0.66% 0.70% 5.63% 31.70% 20.81% 13.57% 0.18% 0.38% $557,517,023.49 * No more than 5% may be invested with a single corporate issuer. "There are no percentage limits on federal agency issuers.