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HomeMy WebLinkAbout2009-01-06; City Council; 19682; Report on City InvestmentsCITY OF CARLSBAD - AGENDA BILL AB# MTG. DEPT. 19.682 01/06/09 TRS REPORT ON CITY INVESTMENTS AS OF NOVEMBER 30, 2008 DEPT. HEAD j CITYATTY. / CITY MGR. / rW i^\ Us — RECOMMENDED ACTION: Accept and file report. ITEM EXPLANATION: The City'8 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 November 30, 2008 is summarized below. Pooled Investment Portfolio (Cash and Securities) Par Value Cost of Investments Amortized Cost (1) Market Value (2) Current Month 528,638,442 533,382,336 531,916,394 535,170,103 Prior Month 535,249,223 539,746,060 538,499,140 536,475,926 (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 11/30/08. The equity portion of the various funds in the total portfolio is summarized in the graph below. Fund balances are restricted for various purposes. See Exhibit 7 for a more detailed breakdown. FUND EQUITY IN POOLED INVESTMENTS (Dollar Amounts in Millions) Other General $45.i $.2Internal Service$24.2 Agency $17.2 Eiitei 'apital Projects $ 275.5 .3 Total Treasurer's Investment Portfolio at Amortized Cost November 30,2008 $531.9 million FOR CITY CLERKS USE ONL Y. COUNCIL ACTION: APPROVED D DENIED D CONTINUED D WITHDRAWN D AMENDED D CONTINUED TO DATE SPECIFIC D CONTINUED TO DATE UNKNOWN D RETURNED TO STAFF D OTHER-SEE MINUTES D Council accepted tbe report. DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 nsull@ci.carlsbad.ca.us PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF NOVEMBER 30. 2008 Pooled Investment Interest Income Cash Income Fiscal Year-to-Date * Current Month FYTD 10,459,835 Prior Month FYTD 8,837,184 Current Month Income 1 ,622,651 *The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement September 2008 October 2008 November 2008 Average Life (Years) 2.07 1.98 1.94 Average Yield To Maturity 4.10% 4.08% 4.02% Modified Duration 1.888 1.801 1.774 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. Second 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 NOVEMBER 30, 2008 BREAKDOWN BY AMORTIZED COST, MARKET VALUE, CASH INCOME, AND AVERAGE YIELD BY CLASS AMORTIZED COST MARKET VALUE AVERAGE YIELD Class CD FN CP TR FA CN LAIF CUSTODY SWEEP BANKACCT Current Month 33,000 2,924,000 0 2,061,406 376,362,645 90,577,901 57,423,301 55,927 2,015,867 462,346 Prior Month Current Month 33,000 2,916,500 0 0 389,026,160 90,605,257 53,019,020 939 2,106,992 791,272 33,000 2,960,700 0 2,116,560 382,635,154 87,467,247 57,423,301 55,927 2,015,867 462,346 Prior Month 33,000 2,927,400 0 0 391,456,501 86,140,802 53,019,020 939 2,106,992 791,272 Cash Income Year to Date Current Month Prior Month 264 0 0 0 7,515,163 2,079,048 857,538 1,494 6,328 0 1.88 3.11 0.00 2.41 4.09 4.77 2.65 1.25 0.00 0.00 1.88 3.11 0.00 0.00 4.14 4.77 2.71 2.20 0.00 0.00 TOTALS 5531,916,394 5538,499,140 5535,170,103 5536,475,926 510,459,835 4.02%4.07% 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 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF NOVEMBER 30, 2008 BREAKDOWN OF MATURITIES BY CLASSIFICATION AND LENGTH OF TIME CLASS _ CD FN CP TR FA CN LAIF CUSTODY SWEEP BANKACCT TOTALS % TOTALS Total within One Year WITHIN 6 MONTHS 33,000 0 0 0 31,399,616 0 57,423,301 55,927 2,015,867 462,346 $91,390,057 (1) 17.1% 7 MONTHS TO 1 YEAR 0 2,914,250 0 0 66,352,247 14,086,093 0 0 0 0 $83,352,590 (1) 15.6% $174,742,648 (1) 1 TO 5 YEARS 0 0 0 2,062,109 279,790,103 76,787,476 0 0 0 0 $358,639,688 67.2% TOTAL 33,000 2,914,250 0 2,062,109 377,541,966 90,873,569 57,423,301 55,927 2,015,867 462,346 $533,382,336 100.0% % TOTAL 0.0% 0.6% 0.0% 0.4% 70.8% 17.0%) (2) 10.8% 0.0% 0.4% 0.1% 100.0% 32.8% POLICY: (1) Not less than $130,125,000 to mature within one year. (2/3rds of current year operating budget of $195,180,000.00) (2) Policy states that not more than 30% of portfolio is to be invested in corporate notes. x 3Ct—t DOt—i —I ro YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1996 - NOVEMBER 2008 3.00 2.75 2.50 EX-LAIF LAIF MARKET YIELD CURVE 6/30/07, 6/30/08, 11/30/08 Market Rates u.u 5| 4 C • O 3 C.3 2 c.O tl'1 .O 1I O r-Oo 4 3l\i • " — - — ""^ ^ — ^ - - • " ' r- ^ . . -0 ' ', A •» '"' * " ^ ' ::=P v .., «• rill 1th 2Yr 5Yr 10 Yr 3Mth 2Yr 5 Yr 10 Yr -•—06/30/2007 4.86 4.84 4.89 4.99 -±-06/30/2008 173 262 333 397 O- 11/30/2008 °4 90 172 273 X:ri—i CD Cumulative Millions $ Cumulative Cash Income FY08-09 (November 08) 24 22 20 18 16 14 12 10 8 6 4 Monthly Interest Income Millions $ 1I s 2 r~:'i I — t P ^^+ +*1^ A- ^+^ >-" X" ^-»x J>'^"•9 JDT^^V^x^^-3,^r^ 17 I -62i.i ___ „;«,«' Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun ] Interest Income - -* - Budget -n— Actual 8 7 6 h 5 4 h 3 2 1 0 mx City of Carlsbad TRANSACTIONS FOR PERIOD: 11/01/08 TO 11/30/08 2nd QUARTER 2008-2009 Trans Investment Date BUYS OCTOBER 09/17/2008 09/30/2008 10/22/2008 10/23/2008 10/29/2008 NOVEMBER 11/07/2008 11/07/2008 11/10/2008 11/10/2008 11/10/2008 11/18/2008 11/18/2008 11/13/2008 11/07/2008 Date 10/06/2008 10/02/2008 10/23/2008 10/27/2008 10/30/2008 11/10/2008 11/10/2008 11/12/2008 11/12/2008 11/12/2008 11/19/2008 11/19/2008 11/20/2008 11/26/2008 Maturity Date 01/06/2010 10/02/2009 10/01/2009 07/27/2009 03/12/2010 06/14/2013 08/31/2013 09/30/2013 09/06/2013 09/18/2013 09/25/2013 06/04/2012 11/19/2010 11/26/2013 Type FA FA FN FA FA FA TR TR FA FA FA FA FA FA Security FHLB FHLB FHLBN FHLB FHLB FHLB US TREASUR\ US TREASURE FHLB FNMA FHLMC FHLMC FFCB FHLB Call Date 01/06/2009 10/02/2009 N/A N/A N/A N/A N/A N/A N/A 09/18/2009 09/25/2009 06/04/2009 05/19/2009 11/26/2010 TOTAL SECOND QUARTER 2008-2009 Par Value 2,000,000.00 2,000,000.00 3,000,000.00 1 ,000,000.00 3,000,000.00 1 ,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 2,000,000.00 2,000,000.00 23,000,000.00 Coupon 3.000% 3.625%STEP 0.000% 3.100% 2.750% 5.375% 3.125% 3.125% 4.000% 4.050% 5.500% 5.400% 2.875% 3.5% STEP Amount (Cost) 2,000,000.00 2,000,000.00 2,914,250.00 1 ,000,000.00 2,978,060.95 1,065,788.37 1 ,031 ,328.00 1,030,781.25 1 ,007,890.00 1 ,987,600.00 1,022,910.00 1,016,580.00 2,000,000.00 2,000,000.00 23,055,188.57 Return Rate 3.00% 4.66% 3.11% 3.10% 2.75% 3.80% 2.43% 2.45% 3.82% 4.19% 4.96% 4.88% 2.88% 4.36% 3.53% Interest 75,000.00 93,125.00 171,500.00 23,250.00 134,689.05 181,163.02 118,792.86 121,777.13 184,776.67 405,250.00 243,840.00 174,670.00 114,840.28 440,000.00 2,482,674.01 Investment Return 2,075,000.00 2,093,125.00 3,085,750.00 1 ,023,250.00 3,112,750.00 1 ,246,951 .39 1,150,120.86 1,152,558.38 1,192,666.67 2,392,850.00 1 ,266,750.00 1,191,250.00 2,114,840.28 2,440,000.00 25,537,862.58 MATURITIES OCTOBER NOVEMBER 01/17/2008 04/09/2008 05/21/2007 10/03/2008 10/09/2008 11/03/2008 FA FA FA FHLB FHLB FNMA N/A N/A N/A TOTAL SECOND QUARTER 2008-2009 1 ,000,000.00 1 ,000,000.00 3,000,000.00 5,000,000.00 4.375% 2.200% 4.900% 1 ,008,094.00 1 ,000,000.00 2,990,820.00 4,998,914.00 3.209% 2.200% 5.120% 4.15% 23,017.11 11,000.00 222,330.00 256,347.11 CALLS and /or SALES OCTOBER 10/29/2007 10/26/2007 >Q1 2/1 2/2007 10/30/2007 10/29/2007 12/13/2007 10/01/2010 10/01/2012 10/06/2011 FA FA FA FHLMC FHLMC FHLB 10/01/2008 10/01/2008 10/06/2008 3,000,000.00 1 ,000,000.00 1 ,000,000.00 5.00% 5.25% 5.25% 3,010,560.00 1 ,005,781 .25 1 ,009,692.00 4.87% 5.12% 4.97% 427,356.67 252,635.42 190,537.17 1,031,111.11 1 ,01 1 ,000.00 3,213,150.00 5,255,261.11 £! 00i — i— I 3,437,916.67 ^ 1,258,416.67 1,200,229.17 City of Carlsbad TRANSACTIONS FOR PERIOD: 10/01/08 TO 10/31/08 2nd QUARTER 2008-2009 Trans Investment Date Date CALLS and / or SALES 04/04/2008 04/07/2008 12/31/2007 12/14/2007 NOVEMBER 11/01/2005 11/04/2005 01/30/2008 02/04/2008 11/10/2005 11/14/2005 05/07/2008 05/08/2008 12/13/2007 12/14/2007 11/01/2005 11/17/2005 Maturity Date (continued) 10/15/2010 10/22/2012 11/04/2010 02/04/2010 11/04/2010 05/06/2013 11/14/2012 11/17/2010 Type FA FA FA FA FA FA FA FA Security FNMA FHLB FHLMC FHLB FHLMC FNMA FHLB FHLB Call Date 10/15/2008 10/22/2008 11/04/2008 11/04/2008 11/04/2008 11/06/2008 11/14/2008 11/17/2008 Par Value 1 ,000,000.00 2,000,000.00 5,000,000.00 650,000.00 5,000,000.00 2,000,000.00 2,000,000.00 5,000,000.00 Coupon 5.00% 5.25% 4.80% 3.00% 4.80% 4.35% 5.03% 5.03% Amount (Cost) 1,013,145.00 2,008,162.00 4,970,500.00 650,000.00 4,945,500.00 2,002,800.00 2,006,200.00 5,000,000.00 Return Rate 4.44% 5.15% 4.94% 3.00% 5.05% 4.32% 4.95% 5.03% Interest 112,966.11 501 ,671 .33 1 ,229,500.00 39,000.00 1 ,247,833.33 431,716.67 487,925.00 1 ,257,500.00 Investment Return 1,126,111.11 2,509,833.33 6,200,000.00 689,000.00 6,193,333.33 2,434,516.67 2,494,125.00 6,257,500.00 TOTAL SECOND QUARTER 2008-2009 27,650,000.00 27,622,340.25 4.88% 6,178,641.70 33,800,981.95 INVESTMENT REPORT AS OF NOVEMBER 30, 2008 INVESTMENT DATE 05/21/2007 09/30/2008 06/27/2005 03/05/2008 04/02/2004 04/16/2004 04/14/2004 04/07/2008 04/28/2004 05/05/2004 11/08/2007 06/11/2008 02/13/2008 03/14/2007 05/15/2007 07/25/2007 08/09/2007 03/05/2008 04/22/2008 02/13/2008 05/05/2008 07/25/2007 08/09/2007 04/04/2008 01/22/2008 10/27/2008 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 10/02/2008 MATURITY DATE 12/12/2008 01/13/2009 01/26/2009 02/04/2009 03/16/2009 03/16/2009 03/17/2009 04/07/2009 04/28/2009 05/05/2009 05/12/2009 05/15/2009 05/28/2009 06/12/2009 06/12/2009 06/12/2009 06/12/2009 06/12/2009 06/30/2009 07/09/2009 07/17/2009 07/20/2009 07/20/2009 07/23/2009 07/27/2009 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 10/02/2009 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 FHLB 5.00% DUE 12/12/08 NON-CALL FHLB 3.25% DUE 1/13/09 NON-CALL 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 FFC 9.55% DUR 5/12/09 NON-CALL FNMA 4.25% DUE 5/15/09 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 FHLB 5.375% DUE 7/17/09 NON-CALL FFCB 5.15% DUE 7/20/09 NON-CALL 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 FHLB 3.10% 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 FHLB 3.625% DUE 10/02/09 CALL 1/02/09 PAR VALUE 1 ,000,000.00 2,000,000.00 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 2,000,000.00 1 ,005,000.00 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 3,000,000.00 1 ,000,000.00 2,000,000.00 2,000,000.00 500,000.00 1 ,000,000.00 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 INVESTED AMOUNT 998,850.00 2,000,000.00 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 2,155,378.00 1,018,080.08 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 3,103,028.04 1 ,001 ,858.80 2,012,808.76 2,019,092.00 508,810.00 1 ,000,000.00 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 2,000,000.00 RETURN RATE 5.075% 3.250% 4.069% 2.287% 3.321% 3.770% 4.200% 2.400% 3.474% 4.262% 4.190% 2.817% 2.530% 4.705% 4.940% 5.050% 4.800% 2.230% 2.646% 2.500% 2.450% 5.050% 4.800% 2.350% 2.981% 3.100% 3.500% 2.320% 2.400% 4.900% 4.870% 2.891% 5.000% 4.705% 2.890% 2.600% 4.040% 4.790% 4.656% INTEREST 79,066.66 18,597.22 436,566.67 28,028.49 491,313.33 547,102.48 415,625.00 48,000.00 875,000.00 1 ,075,000.00 133,244.22 26,547.63 33,152.83 212,857.29 514,687.50 190,485.99 177,825.32 116,343.33 31 ,864.44 70,801.11 90,471.96 100,425.92 187,755.13 61 ,680.22 22,830.28 23,250.00 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 93,125.00 INVESTMENT RETURN 1,077,916.66 2,018,597.22 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 2,288,622.22 1 ,044,627.71 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 3,193,500.00 1,102,284.72 2,200,563.89 2,080,772.22 531,640.28 1 ,023,250.00 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 2,093,125.00 TERM (Days) 571 105 1,309 336 1,809 1,795 1,798 365 1,826 1,826 551 338 470 821 759 688 673 464 434 512 438 726 711 475 552 273 573 504 492 809 1,008 561 731 912 598 588 687 928 365 INVESTMENT REPORT AS OF NOVEMBER 30, 2008 INVESTMENT DATE 03/05/2008 01/22/2008 03/06/2008 01/28/2008 01/31/2008 01/22/2008 01/22/2008 01/22/2008 10/06/2008 02/01/2008 02/04/2008 01/28/2008 01/31/2008 09/29/2008 01/28/2008 09/17/2008 02/04/2008 02/13/2008 04/02/2008 10/30/2008 04/22/2008 01/28/2008 04/28/2008 07/25/2007 04/22/2008 05/05/2008 12/21/2007 02/26/2008 05/08/2008 08/05/2008 10/09/2007 07/25/2007 07/15/2008 03/12/2008 02/20/2008 02/13/2008 10/30/2007 02/12/2008 - 09/18/2007 09/26/2007 MATURITY DATE 10/23/2009 10/28/2009 11/06/2009 11/13/2009 11/13/2009 11/16/2009 11/18/2009 12/11/2009 01/06/2010 01/29/2010 02/04/2010 02/12/2010 02/12/2010 02/12/2010 03/08/2010 03/10/2010 03/12/2010 03/12/2010 03/12/2010 03/12/2010 04/07/2010 04/28/2010 04/28/2010 05/03/2010 05/11/2010 05/14/2010 05/28/2010 06/11/2010 06/11/2010 06/16/2010 06/22/2010 07/06/2010 07/15/2010 07/26/2010 07/28/2010 07/30/2010 08/10/2010 08/12/2010 08/23/2010 09/10/2010 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 5.00% 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 FHLB 3.0% DUE /6/10 CALL 1/06/09 FHLMC 3.25% DUE 1/29/10 CALL 7/29/08 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 FHLMC 3.125% DUE 2/12/10 NON- CALL FNMA 4.40% DUE 03/08/10 NON-CALL FHLMC 3.00% DUE 3/10/10 CALL 12/10/08 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 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 FHLB 7.625% DUE 5/14/10 NON-CALL FNMA 3.625% DUE 5/28/10 NON-CALL FHLB 4.25% DUE 6/11/10 NON-CALL FHLB 3.00% DUE 6/11/10 NON-CALL FHLMC 3.50% DUE 6/16/10 NON-CALL FHLB 4.5% DUE 6/22/10 NON-CALL FNMA 5.125% DUE 7/6/10 NON-CALL FFCB 3.200% DUE 7/15/10 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 PAR VALUE 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 2,000,000.00 3,000,000.00 1 ,000,000.00 1 ,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 1,000,000.00 3,000,000.00 2,000,000.00 1 ,500,000.00 3,000,000.00 2,000,000.00 1 ,000,000.00 3,000,000.00 2,000,000.00 1 ,000,000.00 1,000,000.00 3,000,000.00 3,000,000.00 1 ,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 INVESTED AMOUNT 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 2,000,000.00 3,000,000.00 1 ,000,000.00 1 ,020,550.00 2,177,668.00 2,997,750.00 2,064,240.00 2,000,000.00 1 ,989,880.00 1 ,994,095.84 1 ,006,020.00 2,978,060.95 1,984,800.00 1,537,935.00 2,999,250.00 1,981,720.00 1,050,120.00 3,273,695.78 1,996,499.26 1 ,030,795.00 999,862.00 3,010,680.00 2,991,510.00 1,000,640.00 1 ,000,000.00 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 RETURN RATE 2.160% 2.986% 2.434% 2.711% 2.805% 2.916% 2.918% 2.900% 3.000% 3.250% 3.200% 2.830% 2.841% 3.180% 2.821% 3.000% 2.622% 2.520% 2.430% 3.300% 2.776% 2.850% 3.013% 5.135% 2.790% 2.950% 3.700% 2.849% 3.005% 3.300% 4.610% 5.100% 3.200% 2.559% 2.786% 2.710% 4.337% 3.190% 4.530% 4.500% INTEREST 72,713.33 26,688.33 41 ,420.00 98,752.50 50,861 .67 107,313.33 112,177.87 168,196.67 75,000.00 194,458.33 64,000.00 58,456.94 122,248.67 130,635.42 121,537.78 88,833.33 110,133.89 104,730.55 47,452.22 134,689.05 108,220.83 97,740.00 180,750.00 283,304.44 59,087.78 189,522.97 180,118.80 66,482.78 62,888.00 185,028.33 373,365.00 150,405.14 64,000.00 62,326.67 209,453.33 175,897.58 121,226.76 239,250.00 402,452.92 268,756.21 INVESTMENT RETURN 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 2,075,000.00 3,194,458.33 1 ,064,000.00 1 ,079,006.94 2,299,916.67 3,128,385.42 2,185,777.78 2,088,833.33 2,100,013.89 2,098,826.39 1 ,053,472.22 3,112,750.00 2,093,020.83 1,635,675.00 3,180,000.00 2,265,024.44 1,109,207.78 3,463,218.75 2,176,618.06 1 ,097,277.78 1 ,062,750.00 3,195,708.33 3,364,875.00 1,151,045.14 1 ,064,000.00 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 TERM (Days) 597 645 610 655 652 664 666 689 457 728 731 746 743 501 770 539 767 758 709 498 715 821 730 1,013 749 739 889 836 764 680 987 1,077 730 866 889 898 1,015 912 1,070 1,080 INVESTMENT REPORT AS OF NOVEMBER 30, 2008 INVESTMENT DATE 05/08/2008 09/26/2007 05/05/2008 11/20/2008 04/07/2008 12/15/2005 01/07/2008 09/12/2008 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 08/06/2008 08/31/2007 05/08/2008 09/17/2008 03/15/2007 06/30/2006 08/07/2008 03/09/2007 08/01/2007 08/31/2007 05/08/2008 03/19/2007 03/05/2008 08/26/2008 05/29/2008 „ 03/05/2007 y 03/15/2007 10/30/2007 MATURITY DATE 09/10/2010 09/13/2010 10/22/2010 11/19/2010 12/10/2010 12/15/2010 01/07/2011 01/24/2011 02/09/201 1 02/24/201 1 02/24/201 1 02/24/201 1 02/24/201 1 02/24/201 1 02/24/201 1 02/24/201 1 03/11/2011 03/24/201 1 04/06/201 1 04/06/201 1 05/20/201 1 05/20/201 1 06/02/201 1 06/10/2011 06/10/2011 06/10/2011 06/15/2011 06/30/201 1 07/07/201 1 07/14/2011 07/15/2011 07/15/2011 07/15/2011 08/15/2011 08/19/2011 08/26/201 1 08/29/201 1 09/09/201 1 09/09/201 1 09/15/2011 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 FHLB 3.00% DUE 9/10/10 NON-CALL FFCB 5.25% DUE 9/13/10 NON-CALL FHLB 4.375% DUE 10/22/10 NON-CALL FFCB 2.875% DUE 11/19/10 CALL 5/19/09 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 FFCB 3.85% DUE 1/24/11 CALL 9/18/08 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 FHLMC 3.125% DUE 6/2/11 CALL 12/02/08 FHLB 5.275% DUE 6/10/11 NON-CALL FHLB 5.25% DUE 6/10/11 NON-CALL FHLB 5.25% 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 4.00% DUE 07/07/11 CALL 07/07/09 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 FAMCA 5.5% DUE 7/15/11 NON-CALL FHLB 5.75% DUE 8/15/11 NON-CALL FHLB 3.55% DUE 8/19/11 NON-CALL FNMA 4.0% DUE 8/26/11 CALL 8/26/09 FHLMC 3.53% DUE 8/29/11 CALL 5/29/09 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 PAR VALUE 2,000,000.00 2,000,000.00 1 ,000,000.00 2,000,000.00 2,000,000.00 5,000,000.00 3,000,000.00 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 3,000,000.00 1,000,000.00 1,000,000.00 2,000,000.00 5,000,000.00 2,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 629,000.00 2,000,000.00 3,000,000.00 1 ,000,000.00 1 ,000,000.00 1,000,000.00 2,000,000.00 3,000,000.00 3,000,000.00 INVESTED AMOUNT 1,994,876.00 2,041 ,700.00 1 ,032,893.26 2,000,000.00 2,01 1 ,980.00 5,000,000.00 3,000,000.00 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 2,989,500.00 1 ,020,930.00 1 ,055,434.00 2,132,207.14 5,000,000.00 2,000,000.00 1 ,996,500.00 1 ,909,480.00 3,034,380.00 644,775.32 2,116,712.00 3,111,810.00 1,000,000.00 999,500.00 1 ,000,000.00 2,018,200.00 3,032,352.00 3,117,300.00 RETURN RATE 3.115% 4.490% 2.980% 2.875% 3.265% 5.035% 4.125% 3.850% 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% 4.223% 4.761% 3.345% 2.720% 5.030% 5.650% 4.063% 4.805% 5.175% 4.781% 3.545% 4.800% 3.550% 4.018% 3.530% 4.773% 4.730% 4.390% INTEREST 145,457.34 269,508.33 74,901 .88 114,840.28 175,270.00 1 ,258,750.00 371 ,250.00 273,350.00 1 ,250,000.00 854,900.00 781,187.50 1 ,31 1 ,383.33 785,452.50 779,546.71 773,786.65 1,117,395.83 270,402.49 787,500.00 805,000.00 651,955.12 299,000.00 368,370.00 359,458.33 181,976.25 106,732.67 154,501.19 1 ,068,875.00 565,000.00 236,833.33 406,997.78 618,286.67 118,184.21 233,760.22 648,148.33 122,672.22 120,500.00 114,725.00 432,91 1 .1 1 640,148.00 522,075.00 INVESTMENT RETURN 2,140,333.34 2,31 1 ,208.33 1,107,795.14 2,114,840.28 2,187,250.00 6,258,750.00 3,371 ,250.00 3,273,350.00 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 3,348,958.33 1,202,906.25 1,162,166.67 2,286,708.33 6,068,875.00 2,565,000.00 2,233,333.33 2,316,477.78 3,652,666.67 762,959.53 2,350,472.22 3,759,958.33 1,122,672.22 1,120,000.00 1,114,725.00 2,451,111.11 3,672,500.00 3,639,375.00 TERM (Days) 855 1,083 900 729 977 1,826 1,096 864 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 1,030 1,379 1,128 996 1,553 1,826 1,064 1,588 1,444 1,414 1,163 1,610 1,262 1,095 1,187 1,649 1,639 1,416 INVESTMENT REPORT AS OF NOVEMBER 30,2008 INVESTMENT DATE 03/15/2007 10/05/2007 10/19/2007 03/05/2008 03/19/2007 06/02/2008 05/12/2008 02/13/2008 03/26/2007 03/26/2007 04/20/2007 08/17/2007 05/21/2007 07/25/2007 11/19/2008 07/25/2007 07/25/2007 07/15/2008 03/18/2008 08/07/2007 12/10/2007 08/05/2008 07/30/2007 08/13/2008 11/12/2008 09/10/2007 05/05/2008 08/22/2008 10/29/2007 12/10/2007 10/22/2007 11/28/2007 12/06/2007 06/03/2008 12/21/2007 12/21/2007 01/23/2008 0 ~ 01/14/2008 01/28/2008 02/04/2008 MATURITY DATE 10/05/2011 10/05/2011 10/19/2011 10/27/2011 11/18/2011 12/02/2011 01/23/2012 02/13/2012 03/26/2012 03/26/2012 03/26/2012 04/03/2012 04/12/2012 05/23/2012 06/04/2012 06/08/2012 06/08/2012 06/08/2012 06/26/2012 06/29/2012 07/20/2012 07/23/2012 07/30/2012 08/13/2012 09/06/2013 09/10/2012 09/14/2012 09/14/2012 10/15/2012 10/17/2012 10/22/2012 10/30/2012 10/30/2012 11/13/2012 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 4.875% DUE 10/05/11 NON-CALL FHLB 4.9% DUE 10/05/11 CALL 10/05/09 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 FHLMC 4.0% DUE 12/02/11 CALL 12/02/08 FHLB 3.52% DUE 1/23/12 CALL 1/23/09 FFCB 3.875% DUE 2/13/12 CALL 5/13/08 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 5.4% DUE 6/4/12 CALL 6/4/09 FHLB 5.375% DUE 6/8/12 NON-CALL FHLB 5.375% DUE 6/8/12 NON-CALL FHLB 4.375% 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 FFCB 3.950% DUE 7/23/12 NON-CALL FHLB 5.52% DUE 7/30/12 CALL 7/30/10 FHLB 4.35% DUE 8/13/12 CALL 8/13/10 FHLB 4.0% DUE 9/6/13 NON-CALL FNMA 5.20% DUE 9/10/12 CALL 9/13/09 FHLB 5.00% DUE 9/14/12 NON-CALL FHLB 4.5% DUE 9/14/12 NON-CALL 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 FNMA 5.00% DUE 10/30/12 CALL 10/30/09 FNMA 5.00% DUE 10/30/12 CALL 10/30/09 FNMA 6.41% DUE 11/13/12 NON-CALL 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 3,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 1 ,000,000.00 1 ,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 1,000,000.00 1,000,000.00 1,000,000.00 3,000,000.00 2,000,000.00 2,000,000.00 1 ,000,000.00 2,000,000.00 1 ,770,000.00 2,000,000.00 1,000,000.00 1 ,000,000.00 1,175,000.00 1 ,000,000.00 1 ,000,000.00 2,000,000.00 2,000,000.00 3,000,000.00 2,000,000.00 1 ,807,000.00 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 3,018,777.00 2,000,000.00 3,000,000.00 2,085,000.00 3,009,690.00 2,000,000.00 1,000,000.00 998,700.00 2,000,000.00 3,000,000.00 999,687.50 2,998,500.00 1 ,987,880.00 2,130,980.00 1,016,580.00 1 ,005,040.00 1 ,005,254.43 3,050,958.11 2,075,680.00 2,005,000.00 1 ,037,000.00 2,002,900.00 1,770,000.00 1 ,999,500.00 1 ,007,890.00 1 ,000,000.00 1,238,814.19 1,022,730.00 1 ,006,875.00 2,034,780.00 2,000,000.00 3,033,000.00 2,030,000.00 1 ,990,388.82 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 4.720% 4.900% 5.000% 4.033% 4.795% 4.000% 3.521% 3.910% 5.000% 5.000% 5.006% 5.261% 5.015% 5.235% 4.884% 5.255% 5.250% 3.900% 4.760% 5.564% 4.677% 3.910% 5.520% 4.357% 3.818% 5.200% 3.640% 3.889% 4.892% 4.100% 5.000% 4.746% 4.653% 3.890% 4.675% 4.675% 4.061% 4.250% 4.200% 4.126% INTEREST 647,473.00 392,000.00 600,000.00 301,311.11 672,403.75 280,000.00 130,142.22 156,300.00 500,000.00 750,000.00 246,979.17 730,375.00 489,057.50 524,632.22 174,670.00 256,692.64 256,478.21 460,552.31 415,625.56 545,625.00 220,300.00 310,466.67 488,520.00 348,500.00 184,776.67 260,000.00 192,237.89 160,020.00 243,661.11 401,970.00 500,000.00 705,333.33 460,000.00 331 ,405.40 1,168,750.00 935,000.00 409,022.22 637,500.00 630,000.00 828,066.67 INVESTMENT RETURN 3,666,250.00 2,392,000.00 3,600,000.00 2,386,31 1 .1 1 3,682,093.75 2,280,000.00 1,130,142.22 1,155,000.00 2,500,000.00 3,750,000.00 1 ,246,666.67 3,728,875.00 2,476,937.50 2,655,612.22 1,191,250.00 1,261,732.64 1,261,732.64 3,511,510.42 2,491 ,305.56 2,550,625.00 1 ,257,300.00 2,313,366.67 2,258,520.00 2,348,000.00 1,192,666.67 1,260,000.00 1,431,052.08 1,182,750.00 1,250,536.11 2,436,750.00 2,500,000.00 3,738,333.33 2,490,000.00 2,321 ,794.22 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) 1,665 1,461 1,461 1,331 1,705 1,278 1,351 1,461 1,827 1,827 1,802 1,691 1,788 1,764 1,293 1,780 1,780 1,424 1,561 1,788 1,684 1,448 1,827 1,461 1,759 1,827 1,593 1,484 1,813 1,773 1,827 1,798 1,790 1,624 1,827 1,827 1,811 1,827 1,827 1,822 INVESTMENT REPORT AS OF NOVEMBER 30, 2008 INVESTMENT DATE 02/20/2008 03/10/2008 03/18/2008 05/14/2008 06/10/2008 11/10/2008 08/27/2008 08/13/2008 11/12/2008 11/19/2008 11/26/2008 10/23/2008 11/10/2008 11/12/2008 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 1 1/01/2007 03/19/2008 02/03/2006 01/31/2008 ^ 03/16/2007 10/11/2007 MATURITY DATE 02/20/2013 03/08/2013 03/18/2013 05/14/2013 06/10/2013 06/14/2013 07/17/2013 08/13/2013 09/18/2013 09/25/2013 11/26/2013 10/01/2009 08/31/2013 09/30/2013 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 TYPE FA FA FA FA FA FA FA FA FA FA FA FN TR TR CD CN CN CN CN CN CN CN CN CN CN CN CN CN CN SECURITY FHLB 4.00% DUE 2/20/13 CALL 2/20/09 FHLB 3.50% DUE 3/8/13 NON-CALL FHLMC 4.00% DUE 3/18/13 CALL 9/18/08 FHLB 4.00% DUE 5/1 4/1 3 CALL 5/1 5/1 0 FHLMC 4.0% DUE 6/10/13 CALL 6/10/09 FHLB 5.375% DUE 6/14/13 NON-CALL FNMA 4.375% DUE 7/17/13 NON-CALL FFCB 4.9% DU E 8/1 3/1 3 CALL 1 1 /1 3/08 FNMA 4.05% DUE 9/18/13 CALL 9/18/09 FHLMC 50.5% DUE 9/25/13 CALL 9/25/09 FHLB 3.5% DUE 1 1/25/13 CALL 1 1/26/10 SUB-TOTAL FHLBN 0% DUE 10/01/09 NON-CALL SUB-TOTAL Federal Investments Total US TREASURY US TREASURY 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-CAl BERKSHIRHATWY4.125% DUE 1/15/10 NON-CALL BERKSHIRHATWY 4.125% 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 PAR VALUE 4,000,000.00 3,000,000.00 1,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 2,000,000.00 1 ,000,000.00 2,000,000.00 1,000,000.00 2,000,000.00 373,842,000.00 3,000,000.00 3,000,000.00 376,842,000.00 1,000,000.00 1 ,000,000.00 2,000,000.00 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 INVESTED AMOUNT 4,000,000.00 2,963,940.00 999,000.00 2,000,000.00 2,998,500.00 1 ,065,788.37 2,035,600.00 1 ,000,000.00 1 ,987,600.00 1,022,910.00 2,000,000.00 377,541 ,966.00 2,914,250.00 2,914,250.00 380,456,216.00 1 ,031 ,328.00 1,030,781.25 2,062,109.25 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 RETURN RATE 4.000% 3.765% 4.022% 4.000% 4.717% 3.800% 3.970% 4.900% 4.192% 5.500% 4.361% 4.089% 3.109% 3.109% 2.430% 2.452% 2.441% 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% INTEREST 800,000.00 560,476.67 201 ,000.00 320,000.00 714,000.00 181,163.02 392,177.78 245,000.00 405,250.00 243,840.00 440,000.00 56,338,122.84 171,500.00 171,500.00 56,509,622.84 13,081.60 13,081.60 26,163.20 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 INVESTMENT RETURN 4,800,000.00 3,524,416.67 1,200,000.00 2,320,000.00 3,712,500.00 1,246,951.39 2,427,777.78 1 ,245,000.00 2,392,850.00 1,266,750.00 2,440,000.00 433,880,088.84 3,085,750.00 3,085,750.00 436,965,838.84 1,150,120.86 1,152,558.38 2,302,679.24 503,847.08 503,847.08 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 TERM (Days) 1,827 1,824 1,826 1,826 1,826 1,677 1,785 1,826 1,771 1,771 1,826 1,190 343 343 1,533 1,755 1,783 1,769 365 365 832 810 1,042 726 716 715 646 818 973 834 1,637 921 1,248 1,039 INVESTMENT REPORT AS OF NOVEMBER 30, 2008 INVESTMENT DATE 09/28/2007 02/17/2006 03/30/2006 06/20/2006 04/19/2006 06/12/2006 04/16/2007 05/21/2007 05/30/2008 05/30/2008 05/29/2007 03/20/2007 10/11/2007 11/15/2007 04/30/2008 08/31/2007 05/30/2008 07/17/2008 08/31/2007 10/31/2007 11/23/2007 01/30/2008 04/24/2008 05/07/2008 05/30/2008 05/09/2008 MATURITY DATE 08/16/2010 02/14/2011 02/14/2011 02/14/2011 03/01/2011 04/28/201 1 04/28/201 1 05/18/2011 08/26/201 1 09/15/2011 11/15/2011 02/15/2012 02/15/2012 02/15/2012 04/16/2012 06/15/2012 06/15/2012 07/15/2012 08/15/2012 10/19/2012 10/19/2012 10/23/2012 04/10/2013 04/10/2013 04/30/2013 05/09/2013 TYPE CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN O O 0 O O O O SECURITY 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 3/1/11 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 5/18/11 NON-CALL WELLS FARGO CO 5.30% DUE 8/26/11 NON-CALL GENWORTH GLOBAL 5.375% DUE 9/15/11 NON-CAL GENERAL ELECTRIC 5.50% DUE 11/15/11 CALL 11/1 GENERAL ELECTRIC 5.875% DUE 2/15/12 NON-CALI 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 GENERAL ELECTRIC 6.00% DUE 6/15/12 NON-CALL PROTECTIVE LIFE 5.050% DUE 7/15/12 NON-CALL JOHNSON & JOHNSON 5.15% DUE 8/15/12 NON-CAI GENERAL ELECTRIC 5.250% DUE 10/19/12 NON-CAI GENERAL ELECTRIC 5.250% DUE 10/19/12 NON-CAI WELLS FARGO 5.250% DUE 10/23/12 NON-CALL MET LIFE GLOBAL FUNDING 5.125% DUE 4/10/13 NC MET LIFE GLOBAL FUNDING 5.125% DUE 4/10/13 NC ALLSTATE LIFE 5.375% DUE 4/30/13 NON-CALL NEW YORK LIFE 4.650% DUE 5/9/13 NON-CALL 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 ION-CALL IALL :ALL :ALL ;ALL 1 NON-CALL 1 NON-CALL L MON-CALL m NON-CAL 11 CALL 11/1 12 NON-CALI ? NON-CALL > NON-CALL NON-CALL 2 NON-CALL 2 NON-CALL NON-CALL i/1 2 NON-CAI )/12 NON-CAI >/1 2 NON-CAI ON-CALL JE 4/10/13 NC JE4/10/13NC IN-CALL 'N-CALL SUB-TOTAL 3OUNT RATION ION SUB-TOTAL PAR VALUE 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 ,000,000.00 2,000,000.00 1 ,850,000.00 5,956,000.00 3,000,000.00 2,000,000.00 1 ,000,000.00 1,000,000.00 1 ,000,000.00 3,000,000.00 1 ,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 89,806,000.00 462,346.00 2,015,867.18 55,927.25 18,530,000.00 9,423,301.12 13,225,000.00 16,245,000.00 59,957,441 .55 INVESTED AMOUNT 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 1,032,919.79 2,016,628.76 1 ,850,000.00 6,187,688.40 3,089,347.40 2,089,414.35 1,000,000.00 1,033,437.31 1 ,052,958.51 3,000,000.00 1,017,457.28 2,036,663.70 2,065,283.50 1,042,814.41 1,003,232.48 2,019,402.04 2,023,559.81 1 ,006,649.66 90,873,569.27 462,346.00 2,015,867.18 55,927.25 18,530,000.00 9,423,301.12 13,225,000.00 16,245,000.00 59,957,441 .55 RETURN RATE 5.090% 5.125% 5.220% 5.500% 5.400% 5.450% 5.050% 5.070% 4.200% 5.100% 5.500% 4.970% 5.100% 4.700% 4.500% 5.200% 4.550% 5.050% 4.750% 4.830% 4.500% 4.240% 5.050% 4.900% 5.100% 4.500% 4.769% 0.200% 0.200% 1 .250% 2.650% 2.650% 2.650% 2.650% 2.547% INTEREST 145,734.17 1,279,114.58 507,609.68 507,178.40 784,610.00 798,687.99 616,853.62 815,903.33 138,741.32 344,093.46 453,918.06 1 ,483,867.09 676,360.93 409,960.65 178,375.00 253,896.02 189,541.49 605,158.33 237,753.83 484,836.30 449,799.83 205,539.76 251,024.46 485,410.46 504,981 .86 225,850.34 16,922,118.85 2.53 11.05 1.94 1 ,364.01 693.66 973.51 1,195.81 4,242.51 INVESTMENT RETURN 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 1,171,661.11 2,360,722.22 2,303,918.06 7,671 ,555.49 3,765,708.33 2,499,375.00 1,178,375.00 1 ,287,333.33 1 ,242,500.00 3,605,158.33 1,255,211.11 2,521 ,500.00 2,515,083.33 1,248,354.17 1 ,254,256.94 2,504,812.50 2,528,541 .67 1 ,232,500.00 107,795,688.12 462,348.53 2,015,878.23 55,929.19 18,531,364.01 9,423,994.78 13,225,973.51 16,246,195.81 59,961 ,684.06 TERM (Days) 1,053 1,823 1,782 1,700 1,777 1,781 1,473 1,458 1,183 1,203 1,631 1,793 1,588 1,553 1,447 1,750 1,477 1,459 1,811 1,815 1,792 1,728 1,812 1,799 1,796 1,826 1,382 1 1 1 1 1 1 1 GRAND TOTAL 528,638,441.55 533,382,336.07 4.02% 17,375,134.63 605,227,058.10 EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF NOVEMBER 30, 2008 Cash Balance by Fund: General 48,571,129 Special Revenue 43,862,416 Debt Service 2,890,110 Capital Projects: General Capital Construction 66,239,834 Traffic I m pact Fees 14,102,703 Public Facilities Fees 42,249,101 Park Development 2,697,761 Transnet Taxes 6,412,279 Drainage Fees 8,420,064 Special Districts 84,751,194 Infrastructure Replacement 46,517,215 Other Capital Construction 4,107,518 Total 275,497,670 Enterprise: Carlsbad Municipal Water District 61,171,483 Sewer Fund 55,652,349 Solid Waste 6,880,267 Storm Water 1,391,506 Golf Course 175,704 Total 125,271,309 Internal Service 24,159,557 Agency Funds 17,170,504 Redevelopment Funds (1) 0 Misc. Special Funds 0 Total General Ledger Balance ** 537,422,694 Reconciling Adjustments (2) (5,506,300) Total Treasurer's Investment Portfolio at Amortized Cost 531,916,394 (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 12/08/08 EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF NOVEMBER 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 S&P ALL STATE LIFE AA3 AA 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 GENWORTH GLOBAL A1 AA- 09/15/2011 05/07/2008 2,013,821 1,143,240 HOME DEPOT BAA1 BBB+ 03/01/2011 06/12/2006 2,988,252 2,788,740 MERRILL LYNCH A1 A 09/10/2009 11/03/2006 4,968,691 4,871,200 PROTECTIVE LIVE A1 AA 07/15/2012 07/17/2008 3,000,000 2,840,220 * 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 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF NOVEMBER 30, 2008 WEIGHTINGS FOR CORPORATE AND FEDERAL AGENCY ISSUERS EXHIBIT 10 PERCENTAGE WEIGHTINGS BY CORPORATE NOTE ISSUER Investment Cost Percent of Portfolio* ALL STATE LIFE BANK OF AMERICA BERKSHIRE HATHAWAY CITIGROUP GENERAL ELECTRIC CAP GENWORTH GLOBAL GOLDMAN SACHS HOME DEPOT JOHNSON & JOHNSON MERRILL LYNCH MET LIFE GLOBAL FUND NEW YORK LIFE PRINCIPAL LIFE PROTECTIVE LIFE TOYOTA US BANKCORP WAL-MART WELLS FARGO PERCENTAGE WEIGHTINGS BY FEDERAL FAMCA FEDERAL FARM CREDIT BANK FEDERAL HOME LOAN BANK DISCOUNT NO FEDERAL HOME LOAN BANK FEDERAL HOME LOAN MORTGAGE CORP FEDERAL NATIONAL MORTGAGE ASSOC HOUSING URBAN DEVELOPMENT (HUD) TVA U.S.TREASURY Total Portfolio 2,023,559.81 1,983,918.00 4,079,130.97 8,961,239.70 27,489,704.89 2,016,628.76 1,025,648.53 2,974,590.00 1,017,457.28 4,884,751.43 3,022,634.52 1,994,269.66 1 ,000,000.00 3,000,000.00 4,054,280.00 2,952,150.09 13,235,872.90 5,157,732.73 AGENCY ISSUER Investment Cost 5,795,867.32 34,423,405.56 2,914,250.00 180,088,022.02 103,154,486.63 50,959,006.47 990,198.00 2,130,980.00 2,062,109.25 0.38% 0.37% 0.76% 1 .68% 5.15% 0.38% 0.19% 0.56% 0.19% 0.92% 0.57% 0.37% 0.19% 0.56% 0.76% 0.55% 2.48% 0.97% Percent of Portfolio" 1 .09% 6.45% 0.55% 33.76% 19.34% 9.55% 0.19% 0.40% 0.39% $533,382,336.07 * No more than 5% may be invested with a single corporate issuer. "There are no percentage limits on federal agency issuers.