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HomeMy WebLinkAbout2012-11-06; City Council; 21037; Report on City Investments September 30, 2012CITY OF CARLSBAD - AGENDA BILL AB# 21.037 REPORT ON CITY INVESTMENTS DEPT. HEACr MTG. 11/6/12 AS OF SEPTEMBER 30, 2012 CITY ATTY. y^^^ CITY MGR. ^/t-DEPT. TRS CITY ATTY. y^^^ CITY MGR. ^/t- 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 September 30, 2012 is summarized below. Pooled Investment Portfolio (Casii and Securities) Current Month Prior Montli Par Value 602,622,543 601,752,428 Cost of Investments 610,035,884 609,452,002 Amortized Cost (1) 607,005,404 606,264,055 Market Value (2) 611,955,906 611,368,838 (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 09/30/12. 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 8 for a more detailed breakdown. FUND EQUITY IN POOLED INVESTMENTS (Dollar Amounts in Millions) General $' Internal Service . $34 Agency/Trust $10 Enterprise $148 Special Revenue Capital Projects $302 Total Treasurer's Investment Portfolio at Amortized Cost September 30,2012 $607 million FOR CITY CLERKS USE ONLY COUNCIL ACTION: APPROVED CONTINUED TO DATE SPECIFIC • DENIED • CONTINUED TO DATE UNKNOWN • CONTINUED • RETURNED TO STAFF • WITHDRAWN • OTHER-SEE MINUTES • AMENDED • PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF SEPTEMBER 30. 2012 Pooled Investment Interest Income Current Month FYTD Prior Month FYTD Current Month Income Cash Income Fiscal Year-to-Date * 2,706,984 1,932,180 774,804 "The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement Average Life (Years) Average Yield To Maturity Modified Duration July 2012 2.17 1.32% 2.105 August 2012 2.24 1.30% 2.175 September 2012 2.22 1.27% 2.149 All pooled investments have been made in accordance with the City's Investment Policy adopted January 2, 1985 and last revised August 28, 2012. 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 9 for details. The pooled investment portfolio has the ability to meet the City's cash flow demands for the next six (6) months. Investment Portfolio for Bond Proceeds Current Quarter Prior Quarter Par Value 17,531,563 17,707,241 Cost 17,531,563 17,707,241 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. First 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 EXHIBIT FOR INVESTMENTS OF BOND PROCEEDS HELD SEPARATELY: 11. Detailed Investment Report - Quarterly Report EXHIBIT FOR SUMMARY OF OUTSTANDING HOUSING LOANS: 12. Detail Of Outstanding Housing Loans - Quarterly Report 3 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF SEPTEMBER 30, 2012 BREAKDOWN BY AMORTIZED COST, MARKET VALUE, CASH INCOME, AND AVERAGE YIELD BY CLASS AMORTIZED COST MARKET VALUE AVERAGE YIELD Cash Income Class Current Month Prior Month Current Month Prior Month Year to Date Current Month Prior Month CD 10,425,714 9,929,817 10,467,148 9,962,325 25,670 0.77 0.78 FN 16,137,172 16,119,215 16,209,868 16,204,279 0 1.20 1.20 CP 0 0 0 0 0 0.00 0.00 TR 2,012,246 2,013,300 2,055,940 2,060,230 15,625 2.44 2.44 FA 261,576,143 273,826,553 264,050,837 276,510.300 1,521,042 1.46 1.48 CN 169,600,585 168,670,743 171,918,569 170,927,275 1,029,138 1.78 1.78 LAIF 143,768,000 132,015,851 143,768,000 132,015,851 115,350 0.36 0.37 CUSTODY 8,686 16,170 8,686 16,170 2 0.00 0.00 SWEEP 2,736,573 3,213,857 2,736,573 3,213,857 156 0.02 0.02 BANKACCT 740,284 458,551 740,284 458,551 0 0.02 0.02 TOTALS $607,005,404 $606,264,055 $611,955,906 $611,368,838 2,706,984 1.27% 1.30% 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 X ffi H H 1^ CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF SEPTEMBER 30, 2012 BREAKDOWN OF MATURITIES BY CLASSIFICA TION AND LENGTH OF TIME CLASS _ CD FN CP TR FA CN LAIF CUSTODY SWEEP BANK ACCT _ TOTALS % TOTALS Total within One Year WITHIN 6 MONTHS 0 1,793,820 0 0 18,471,020 9,314,052 143,768,000 8,686 2,736,573 740,284 $176,832,434 (1) 29.0% 7 MONTHS TO 1 YE AR 992,000 1,882,080 0 2,062,109 17,673,955 12,395,927 0 0 0 0_ $35,006,072 (1) 5.7% $211,838,506 (1) 34.7% 1 TO 5 YEARS 9,433,182 11,980,845 0 0 227,405,537 149,377,815 0 0 0 0_ $398,197,378 65.3% TOTAL % TOTAL 10,425,182 15,656,745 0 2,062,109 263,550,511 171,087,794 143,768,000 8,686 2,736,573 740,284 $610,035,884 100.0% POLICY: (1) Not less than $133,000,000 to mature within one year. (2/3rds of current year operating budget of $199,430,000.00) (2) Policy states that not more than 30% of portfolio is to be invested in corporate notes. 1.7% 2.6% 0.0% 0.3% 43.2% 28.1% (2) 23.6% 0.0% 0.5% 0.1% 100.0% X ffi H YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1998 - SEPTEMBER 2012 -^EX-LAIF ^LAIF IIII I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I M I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I M I I I I I I I I I I I I I I I M td X ffi H ro H 1-3 OJ MARKET YIELD CURVE 6/30/11,6/30/12, 9/31/12 Market Rates 3Mth 2 Yr 5 Yr 10 Yr SMth 2 Yr 5 Yr 10 Yr -^06/30/2011 .01 .46 1.76 3.16 06/30/2012 .07 .25 0.62 1.45 -^-09/30/2012 .09 .23 0.63 1.64 td X ffi H ro Cumulative Cash Income Cumulative Millions $ 14 12 10 8 6 4 2 FY12-13 (September 2012) Monthly Interest Income Millions $ Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Interest Income --^-Budget -^Actual 8 5 4 2 1 M X ffi H ro H Ol City of Carlsbad TRANSACTIONS FOR PERIOD: 07/01/12 TO 09/30/12 1ST QUARTER 2012-2013 Trans Investment Call Par Amount Return Date Date Type Securitv Date Value Coupon (Cost) Rate Interest BUYS JULY 07/02/2012 07/05/2012 FA FHLMC 06/07/2013 1,000,000.00 1.150% 999,750.00 1.155% 56,855.56 07/02/2012 07/09/2012 CN CHEVRON N/A 1,750,000.00 3.950% 1,850,257.50 0.460% 13,798.75 07/11/2012 07/12/2012 FA FNMA 07/11/2014 4,000,000.00 1.100% 4,000,000.00 1.100% 219,877.78 06/27/2012 07/27/2012 CD FLUSHING SAVINGS BANH N/A 248,000.00 0.750% 247,628.00 0.800% 5,951.97 AUGUST 08/01/2012 08/06/2012 CN IBM N/A 5,000,000.00 1.250% 5,077,000.00 0.900% 204,250.00 08/07/2012 08/08/2012 FA FAMCA N/A 5,000,000.00 0.550% 5,011,500.00 0.470% 68,250.00 08/08/2012 08/13/2012 CN IBM N/A 3,500,000.00 0.550% 3,504,305.00 0.500% 43,445.69 07/26/2012 08/14/2012 FA FNMA 08/14/2013 5,000,000.00 1.000% 5,000,000.00 1.000% 250,000.00 08/01/2012 08/15/2012 CD EVERBANK N/A 248,000.00 0.900% 247,008.00 1.000% 9,926.11 08/14/2012 08/16/2012 FA FHLB N/A 4,000,000.00 0.875% 4,000,000.00 0.875% 169,166.67 08/10/2012 08/24/2012 CD FIRST BUSINESS BANK N/A 248,000.00 0.600% 247,578.40 0.600% 5.635.72 08/16/2012 08/24/2012 CD BLC COMMUNITY BANK N/A 249,000.00 0.550% 248,690.24 0.600% 3,739.06 08/09/2012 08/27/2012 FA FNMA 08/27/2013 5,000,000.00 0.520% 5,000,000.00 0.520% 78,000.00 08/22/2012 08/30/2012 CD TRIUMPH BANK N/A 249,000.00 0.500% 249,000.00 0.500% 3,107.41 SEPTEMBER 08/29/2012 09/04/2012 CN GOOGLE N/A 1,000,000.00 2.125% 1,050,940.00 0.730% 27,862.08 09/18/2012 09/21/2012 CD CITIZENS STATE BANK N/A 249,000.00 0.500% 248,751.00 0.550% 2,742.46 09/20/2012 09/26/2012 CD BEAQL BANK USA N/A 247,000.00 0.500% 247,000.00 0.500% 1,136.85 09/20/2012 09/27/2012 FA FNMA 09/27/2013 5,000,000.00 0.7% STEP 5,000,000.00 1.165% 293,750.00 Investment Return 1,056,605.56 1,864,056.25 4,219,877.78 253,579.97 5,281 5,079 3,547 5,250 256 4,169 253 252 5,078 252 ,250.00 ,750.00 ,750.69 ,000.00 ,934.11 ,166.67 ,214.12 ,429.30 ,000.00 ,107.41 1,078,802.08 251,493.46 248,136.85 5,293,750.00 TOTAL FIRST QUARTER 2012-2013 41,988,000.00 42,229,408.14 0.803% 1,457,496.11 43,686,904.25 MATURITIES JULY AUGUST 01/20/2010 FA FHLMC N/A 1,000,000.00 5.125% 1,092,760.00 1.320% 34.653.19 1.127.413.19 08/08/2008 FA FFCB N/A 2,000,000.00 3.950% 2,002,900.00 3.910% 310.466.67 2.313.366.67 03/24/2010 FA FHLB N/A 2,000,000.00 1.250% 2,000,352.89 1.243% 58.188.78 2.058.541.67 06/04/2000 FA FHLMC N/A 5,000.000.00 1.125% 5,004,198.09 1.085% 116.583.16 5.120,781.25 07/17/2008 CN PROTECTIVE LIFE N/A 3,000,000.00 5.050% 3,000,000.00 5.050% 605.158.33 3,605,158.33 12/24/2009 FA FNMA N/A 1.037.000.00 5.000% 1,127.519.73 1.567% 44,578.33 1,172,098.06 01/25/2010 FA FAMCA N/A 1,000,000.00 2.100% 1,015,908.69 1.460% 37,466.31 1,053,375.00 01/20/2010 FA FNMA N/A 1,000,000.00 1.750% 1,009,004.81 1.390% 35.717.41 1.044.722.22 03/16/2010 FA FNMA N/A 3,000,000.00 1.750% 3.034,050.00 1.268% 91.950.00 3.126.000.00 01/29/2009 FA FHLB N/A 2,000,000.00 4.625% 2.150.960.00 2.391% 176.901.11 2.327.861.11 12/24/2009 FA FHLB N/A 1,000,000.00 4.625% 1.078.810.00 1.567% 43.367.08 1.122.177.08 06/04/2010 FA FHLB N/A 1,000,000.00 2.400% 1.027.049.96 1.150% 25.683.37 1.052.733.33 06/04/2010 FA FHLB N/A 4,000.000.00 1.100% 4.000.013.10 1.100% 98.253.57 4.098.266.67 08/31/2007 CN JOHNSON & JOHNSON N/A 1,000,000.00 5.150% 1.017.457.28 4.750% 237.753.83 1.255.211.11 td X ffi H ro City of Carlsbad TRANSACTIONS FOR PERIOD: 07/01/12 TO 09/30/12 1ST QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Tvpe Securitv Date Value Coupon (Cost) Rate Interest Return SEPTEMBER 05/05/2008 FA FHLB N/A 1.175.000.00 5.000% 1,238,814.19 3.640% 192,237.89 1,431,052.08 08/22/2008 FA FHLB N/A 1.000.000.00 4.500% 1,022,730.00 3.889% 160.020.00 1,182,750.00 06/04/2010 FA FHLB N/A 5.000.000.00 2.000% 5,091,850.00 1.180% 135.927.78 5,227,777.78 03/08/2010 FA FHLMC N/A 3.000.000.00 2.125% 3.058,800.00 1.336% 102.877.08 3,161,677.08 10/01/2009 FA FFCB N/A 1.000.000.00 1.800% 1.003.470.00 1.680% 50.180.00 1,053,650.00 11/25/2009 FA FFCB N/A 3,000.000.00 1.800% 3.032.750.01 1.405% 120,099.99 3,152,850.00 05/11/2009 FA FHLMC N/A 1,000,000.00 3.875% 1.063.510.00 1.928% 67,701.81 1,131,211.81 TOTAL FIRST QUARTER 2012-2013 43,212,000.00 44.072.908.75 1.921% 2,745,765.69 46,818,674.44 CALLS JULY 09/23/2011 10/12/2011 FA FNMA 07/12/2012 4,000,000.00 1.250% 3.990,400.00 1.300% 259,600.00 4.250.000.00 07/19/2011 07/24/2011 FA FFCB 07/27/2012 3,500,000.00 1.550% 3,500.000.00 1.550% 217,000.00 3,717,000.00 04/26/2012 04/27/2012 FA FFCB 07/30/2012 2,400,000.00 0.950% 2,400,000.00 0.950% 90,630.00 2,490,630.00 AUGUST 07/29/2011 08/01/2011 FA FFCB 08/01/2012 5,000,000.00 1.000% 5,000,000.00 1.000% 150,000.00 5,150,000.00 08/09/2011 08/15/2011 FA FFCB 08/15/2012 2,000,000.00 1.750% 2,000,000.00 1.750% 175,000.00 2,175.000.00 08/12/2011 08/22/2011 FA FFCB 08/22/2012 2.000,000.00 1.500% 2,000.000.00 1.500% 150,000.00 2.150.000.00 08/24/2011 08/26/2011 FA FNMA 08/24/2012 3.000.000.00 1%STEP 3.000.000.00 1.735% 262,083.33 3.262.083.33 SEPTEMBER 09/14/2010 09/14/2012 FA FHLB 09/14/2012 2.000,000.00 1.740% 2,000.000.00 1.740% 174.000.00 2.174,000.00 TOTAL FIRST QUARTER 2012-2013 23,900.000.00 23,890,400.00 1.385% 1,478.313.33 25,368,713.33 INVESTMENT REPORT AS OF SEPTEMBER 30,2012 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 12/10/2007 FA FFCB 4.5% NON-CALL 2,000,000.00 2,034,780.00 4.100% 401,970.00 2,436,750.00 1,773 06/04/2010 FA FHLB 1.375% NON-CALL 3.000,000.00 3,012,394.24 1.200% 86,720.34 3,099,114.58 878 06/03/2008 FA FNMA 6.41% NON-CALL 1,807,000.00 1,990,388.82 3.890% 331,405.40 2,321,794.22 1,624 07/01/2010 FA FHLMC 4.125% NON-CALL 3,000,000.00 3,233,040.00 0.939% 72,897.50 3,305,937.50 904 01/14/2008 FA FHLB 4.25% CALL 10/14/08 3,000,000.00 3,000,000.00 4.250% 637,500.00 3,637,500.00 1,827 10/20/2009 FA FFCB 5.15% NON-CALL 1,000,000.00 1,102,490.00 1.926% 67,316.94 1,169,806.94 1,206 10/07/2010 FA FFCB 3.4% NON-CALL 1,065,000.00 1,133,986.44 0.600% 15,503.56 1,149,490.00 854 03/10/2008 FA FHLB 3.50% NON-CALL 3,000,000.00 2,963,940.00 3.765% 560,476.67 3,524,416.67 1,824 10/20/2009 FA FHLMC 4.25% NON-CALL 500,000.00 536,967.86 2.100% 39,296.03 576,263.89 1,310 10/20/2009 FA FHLMC 4.0% NON-CALL 500,000.00 532,794.50 2.120% 40,094.39 572,888.89 1,331 11/10/2008 FA FHLB 5.375% NON-CALL 1,000,000.00 1,065,788.37 3.800% 181,163.02 1,246,951.39 1,677 08/13/2009 FA FHLB 4.25% NON-CALL 2,000,000.00 2,130,988.03 2.450% 195,081.41 2,326,069.44 1,401 05/25/2010 FA FFCB 1.375% NON-CALL 2,000,000.00 1,993,760.00 1.479% 91,031.67 2,084,791.67 1,127 12/28/2009 FA FHLB 1.85% NON-CALL 2,000,000.00 1,987,226.45 2.040% 142,273.55 2,129,500.00 1,278 08/27/2008 FA FNMA 4.375% NON-CALL 2.000,000.00 2,035,600.00 3.970% 392,177.78 2,427,777.78 1,785 08/19/2009 FA FFCB 2.7% NON-CALL 1,000,000.00 1,005,669.88 2.550% 102,330.12 1,108,000.00 1,461 11/12/2008 FA FHLB 4.0% NON-CALL 1,000,000.00 1,007,890.00 3.818% 184,776.67 1,192,666.67 1,759 12/17/2008 FA FHLB 4.375% NON-CALL 2,000,000.00 2,154,940.00 2.625% 259.712.78 2,414,652.78 1,731 03/24/2010 FA FHLMC 4.125% NON-CALL 3,000,000.00 3,222,330.00 1.930% 211,826.25 3,434,156.25 1,283 02/23/2010 FA FFCB 3.875% NON-CALL 1,000,000.00 1,065,180.00 2.000% 75,181.11 1,140,361.11 1,322 10/19/2011 FA FNMA 1.125% NON-CALL 5,000,000.00 5,061,150.00 0.500% 49,631.25 5,110,781.25 720 04/15/2010 FA FHLB 2.00% NON-CALL 2,000,000.00 2,000,000.00 2.000% 140,000.00 2,140,000.00 1,279 10/19/2009 FA FFCB 5.350% NON-CALL 2,000,000.00 2,235,072.36 2.264% 193,522.08 2,428,594.44 1,463 01/20/2009 FA FHLB 3.125% NON-CALL 2,000,000.00 2,047,941.08 2.600% 258,135.31 2,306,076.39 1,788 02/12/2010 FA FFCB 3.00% NON-CALL 1,000,000.00 1,028,536.49 2.250% 91,463.51 1,120,000.00 1,461 09/17/2010 FA FNMA 1.3% CALL 3/17/11 2,000,000.00 2,000,000.00 1.300% 91,000.00 2,091,000.00 1,277 03/24/2010 FA FHLB 2.5% NON-CALL 3,000,000.00 3,016,423.52 2.363% 300,034.82 3,316,458.34 1,542 10/20/2009 FA FFCB 4.375% NON-CALL 3,000,000.00 3,234,480.00 2.595% 381,665.83 3,616,145.83 1,714 03/24/2010 FA FHLB 5.5% NON-CALL 3,000,000.00 3,395,255.41 2.323% 328,452.92 3,723,708.33 1,603 09/08/2010 FA FNMA 1.50% CALL 3/8/11 2,000,000.00 2,000,000.00 1.500% 120,000.00 2,120,000.00 1,461 03/24/2010 FA FHLB 5.25% NON-CALL 2,000,000.00 2,231,960.00 2.490% 237,040.00 2,469,000.00 1,633 03/24/2010 FA FFCB 3.0% NON-CALL 2.000,000.00 2,047,400.80 2.440% 222,265.87 2,269,666.67 1,643 11/07/2011 FA FNMA .80% CALL 10/24/12 3.000,000.00 3,000,937.50 0.789% 70,195.83 3,071,133.33 1,082 01/23/2012 FA FHLB .52% NON-CALL 5,000,000.00 5,000,000.00 0.520% 78,000.00 5,078,000.00 1,096 05/08/2012 FA FNMA .55% CALL 2/27/14 ONE TIME 3,000,000.00 3,002,700.00 0.518% 43,545.83 3,046,245.83 1,025 06/04/2010 FA FNMA 2.00% CALL 10/29/12 STEP 2,000,000.00 2,018,771.34 2.780% 277,339.77 2,296,111.11 1,790 02/23/2012 FA FHLB .55% NON-CALL 5,000,000.00 5,000,000.00 0.550% 88,763.89 5,088,763.89 1,177 05/29/2012 FA FNMA .65% CALL 5/29/13 ONE TIME 5,000,000.00 5,000,000.00 0.650% 97,500.00 5,097,500.00 1,095 08/08/2012 FA FAMCA .55% NON-CALL 5,000,000.00 5,011,500.00 0.470% 68,250.00 5,079,750.00 1,058 03/30/2011 FA FHLB 2.0% NON-CALL 2,000,000.00 1,999,000.00 2.012% 174,333.33 2,173,333.33 1,583 X ffi H ro H INVESTMENT REPORT AS OF SEPTEMBER 30,2012 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 08/27/2012 FA FNMA .52% CALL 8/27/13 5,000,000.00 5,000,000.00 0.520% 78,000.00 5,078,000.00 1,095 04/04/2011 FA FHLB 2.0% NON-CALL 2,000,000.00 2,000,000.00 2.000% 176,000.00 2,176,000.00 1,607 09/21/2010 FA FNMA 2.0% CALL 3/21/11 2,000,000.00 2,000,000.00 2.000% 200,000.00 2,200,000.00 1,826 10/28/2010 FA FNMA 1.50% CALL 4/28/11 2,000,000.00 1,999,000.00 1.510% 151,000.00 2,150,000.00 1,826 06/04/2012 FA FNMA .71% CALL 6/4/13 QRTLY 3,900,000.00 3,900,000.00 0.710% 96,915.00 3,996,915.00 1,278 06/20/2012 FA FNMA 2.00% NON-CALL 4,000,000.00 4,186,600.00 0.660% 95,622.22 4,282,222.22 1,288 06/04/2012 FA FFCB .77% CALL 8/1/12 CONT 3,000,000.00 3,000,000.00 0.770% 84,507.50 3,084,507.50 1,337 03/01/2012 FA FNMA .50% QRTLY CALL STEP 3,000,000.00 2,999,700.00 1.317% 156,841.67 3,156,541.67 1,439 06/01/2012 FA FNMA .50% CALL 5/17/13 QRTLY STEP 4,000,000.00 3,999,800.00 1.102% 164,422.22 4,164,222.22 1,356 02/22/2012 FA FFCB .85% CALL 2/22/13 5,000,000.00 5,000,000.00 0.850% 170,000.00 5,170,000.00 1,461 02/24/2012 FA FHLMC .85% ONE CALL 2/24/14 3,000,000.00 2,995,500.00 0.890% 106,500.00 3,102,000.00 1,461 06/20/2012 FA FNMA 2.25% NON-CALL 5,000,000.00 5,285,278.17 0.700% 135,034.33 5,420,312.50 1,364 06/27/2012 FA FFCB .80% CALL 6/21/13 CONTINOUS 5,000,000.00 5,002,500.00 0.786% 146,833.33 5,149,333.33 1,363 04/27/2011 FA FHLB 2.5% NON-CALL 2,000,000.00 2,000,000.00 2.500% 250,000.00 2,250,000.00 1,827 10/06/2011 FA FFCB 1.30% NON-CALL 5,000,000.00 5,000,000.00 1.300% 325,000.00 5,325,000.00 1,827 10/11/2011 FA FFCB 1.370% CALL 10/11/12 CONT 5,000,000.00 5,000,000.00 1.370% 342,500.00 5,342,500.00 1,827 10/24/2011 FA FNMA 1.70% CALL 10/24/12 QRTLY 5,000,000.00 5,000,000.00 1.700% 425,000.00 5,425,000.00 1,827 10/26/2011 FA FNMA 1.125% CALL 10/26/12 QRTLY STEP 5,000,000.00 5,000,000.00 1.810% 462,500.00 5,462,500.00 1,827 11/23/2011 FA FNMA 1.25% STEP QRTLY CALLS 5,000,000.00 5,000,000.00 1.688% 425,000.00 5,425,000.00 1,827 06/06/2012 FA FNMA 1.0% CALL 5/23/13 QRTLY 2,000,000.00 1,999,000.00 1.011% 90,277.78 2,089,277.78 1,631 01/25/2012 FA FNMA 1.65% QRTLY CALLS 5,000,000.00 5,030,800.00 1.519% 372,304.17 5,403,104.17 1,785 01/30/2012 FA FNMA 1.30% QRTLY CALL 1/30/13 5,000,000.00 5,000,000.00 1.300% 325,000.00 5,325,000.00 1,827 04/11/2012 FA FNMA .75% ANNUAL CALL STEP 4,000,000.00 3,998,000.00 1.528% 296,083.33 4,294,083.33 1,755 02/06/2012 FA FNMA .75% QRTLY CALL 2/6/13 STEP 5,000,000.00 5,000,000.00 1.682% 425,000.00 5,425,000.00 1,827 02/21/2012 FA FNMA 1.10% QRTLY CALL 5,000,000.00 4,985,000.00 1.162% 290,000.00 5,275,000.00 1,827 05/21/2012 FA FNMA 1.10% QRTLY CALL 4,000,000.00 3,988,000.00 1.165% 221,000.00 4,209,000.00 1,737 05/24/2012 FA FNMA 1.150% ONE CALL 2/28/14 2,050,000.00 2,050,000.00 1.150% 112,243.19 2,162,243.19 1,741 03/08/2012 FA FNMA 1.375% QRTLY CALL 5,000,000.00 5,000,000.00 1.375% 343,750.00 5,343,750.00 1,826 04/26/2012 FA FNMA 1.2% QRTLY CALL 4,000,000.00 4,000,000.00 1.200% 233,600.00 4,233,600.00 1,777 03/13/2012 FA FNMA 1.150% ONE CALL 3/13/14 3,950,000.00 3,942,100.00 1.191% 235,025.00 4,177,125.00 1,826 05/03/2012 FA FNMA 1.01% STEP CALL 3/28/13 ANNUAL 1,655,000.00 1,655,000.00 1.304% 106,280.88 1,761,280.88 1,790 04/26/2012 FA FFCB 1.20% CALL 4/25/13 CONTINUOUS 3,000,000.00 2,998,200.00 1.200% 181,700.00 3,179,900.00 1,825 05/10/2012 FA FNMA 1.30% CALL 5/10/13 QRTLY 5,000,000.00 5,000,000.00 1.300% 325,000.00 5,325,000.00 1,826 06/04/2012 FA FNMA .625% CALL 5/17/13 ANNUAL STEP 4,000,000.00 4,000,000.00 1.566% 313,819.44 4,313,819.44 1,808 05/24/2012 FA FHLMC 1.2% CALL 5/24/13 QRTLY 5,000,000.00 4,995,000.00 1.221% 305,000.00 5,300,000.00 1,826 05/30/2012 FA FHLMC 1.2% CALL 5/30/14 QRTLY 5,000,000.00 5,000,000.00 1.200% 300,000.00 5,300,000.00 1,826 06/07/2012 FA FHLMC 1.30% CALL 6/7/13 QRTLY 4,000,000.00 4,000,000.00 1.300% 260,000.00 4,260,000.00 1,826 07/05/2012 FA FHLMC 1.150% CALL 6/7/13 QRTLY 1,000,000.00 999,750.00 1.155% 56,855.56 1,056,605.56 1,798 08/16/2012 FA FHLB .875% NON-CALL 4,000,000.00 4,000,000.00 0.875% 169,166.67 4,169,166.67 1,765 07/12/2012 FA FNMA 1.1% CALL 7/11/14 QRTLY 4,000,000.00 4,000,000.00 1.100% 219,877.78 4,219,877.78 1,825 08/14/2012 FA FNMA 1.0% CALL 8/14/13 QRTLY 5,000,000.00 5,000,000.00 1.000% 250,000.00 5,250,000.00 1,826 09/27/2012 FA FNMA 0.70% CALL 9/27/13 QRTLY STEP 5,000,000.00 5,000,000.00 1.165% 293,750.00 5,293,750.00 1,826 INVESTMENT REPORT AS OF SEPTEMBER 30,2012 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) SUB-TOTAL 260,427,000.00 263,550,511.26 1.457% 17,117,285.50 280,667,796.76 - 03/02/2009 FN FICOO.0% NON-CALL 2,000,000.00 1,793,820.00 3.050% 206,180.00 2,000,000.00 1,314 03/09/2010 FN FICOO.0% NON-CALL 2,000,000.00 1,882,080.00 1.850% 117,920.00 2,000,000.00 1,206 10/04/2011 FN TENNESSEE VALLEY AUTHORITY 0.00% NON-CALL 4,143,000.00 4,099,415.64 0.510% 87,168.72 4,186,584.36 759 01/18/2011 FN FICO 0.00% NON-CALL 1,076,000.00 1,027,655.32 1.370% 96,689.36 1,124,344.68 1,228 11/24/2010 FN FNMAO% NON-CALL 2,000,000.00 1,922,260.00 1.100% 155,480.00 2,077,740.00 1,319 03/09/2011 FN FNMA .00% NON-CALL 2,657,000.00 2,511,688.67 1.700% 290,622.66 2,802,311.33 1,214 07/25/2011 FN FNMA 00% NON-CALL 2,500,000.00 2,419,825.00 1.020% 80,175.00 2,500,000.00 1,171 SUB-TOTAL 16,376,000.00 15,656,744.63 1.203% 1,034,235.74 16,690,980.37 1,173 Federal Investments Total 276,803,000.00 279,207,255.89 18,151,521.24 297,358,777.13 1,173 11/10/2008 TR US TREASURY 3.125% 1,000,000.00 1,031,328.00 2.430% 118,792.86 1,150,120.86 1,755 11/12/2008 TR US TREASURY 4.0% 1,000,000.00 1,030,781.25 2.452% 121,777.13 1,152,558.38 1,783 SUB-TOTAL 2,000,000.00 2,062,109.25 2.441% 240,569.99 2,302,679.24 1,769 10/31/2007 CN GENERAL ELECTRIC 5.250% NON-CALL 2,000,000.00 2,036,663.70 4.830% 484,836.30 2,521,500.00 1,815 11/23/2007 CN GENERAL ELECTRIC 5.250% NON-CALL 2,000,000.00 2,065,283.50 4.500% 449,799.83 2,515,083.33 1,792 01/30/2008 CN WELLS FARGO 5.250% NON-CALL 1,000,000.00 1,042,814.41 4.240% 205,539.76 1,248,354.17 1,728 03/18/2011 CN MET LIFE OF CONNECTICUT 5.01% NON-CALL 2,000,000.00 2,121,360.00 1.561% 58,165.00 2,179,525.00 657 12/28/2010 CN ROYAL BANK OF CANADA 2.25% NON-CALL 2,000,000.00 2,047,930.00 1.150% 51,695.00 2,099,625.00 808 04/24/2008 CN MET LIFE GLOBAL FUNDING 5.125% NON-CALL 1,000,000.00 1,003,232.48 5.050% 251,024.46 1,254,256.94 1,812 05/07/2008 CN MET LIFE GLOBAL FUNDING 5.125% NON-CALL 2,000,000.00 2,019,402.04 4.900% 485,410.46 2,504,812.50 1,799 05/12/2009 CN WAL-MART 4.250% NON-CALL 1,000,000.00 1,047,829.91 2.950% 118,982.59 1,166,812.50 1,434 05/30/2008 CN ALLSTATE LIFE 5.375% NON-CALL 2,000,000.00 2,023,559.81 5.100% 504,981.86 2,528,541.67 1,796 05/09/2008 CN NEW YORK LIFE 4.650% NON-CALL 1,000,000.00 1,006,649.66 4.500% 225,850.34 1,232,500.00 1,826 02/11/2011 CN NEW YORK LIFE 4.650% NON-CALL 2,000,000.00 2,150,000.00 1.250% 58,733.33 2,208,733.33 818 12/23/2008 CN BERKSHIRE HATHWWY 4.60% NON-CALL 1,000,000.00 1,023,835.68 4.000% 177,542.10 1,201,377.78 1,604 05/12/2009 CN 3 M 4.375% NON-CALL 2,000,000.00 2,121,417.76 2.850% 251,186.41 2,372,604.17 1,556 07/18/2011 CN GENERAL ELECTRIC 2.10% NON-CALL 2,000,000.00 2,037,760.00 1.320% 65,956.67 2,103,716.67 904 07/09/2012 CN CHEVRON 3.9% NON-CALL 1,750,000.00 1,850,257.50 0.460% 13,798.75 1,864,056.25 602 04/04/2012 CN METLIFE GLOBAL 1.481% NON-CALL FLOATING 2,000,000.00 2,014,740.00 0.950% 39,986.00 2,054,726.00 730 12/27/2011 CN MASS MUTUAL GLOB 2.875% NON-CALL 2,500,000.00 2,583,739.37 1.400% 82,771.05 2,666,510.42 846 05/27/2011 CN WAL-MART 3.20% NON-CALL 2,500,000.00 2,645,275.00 1.200% 92,058.33 2,737,333.33 1,084 ^ 05/29/2009 CN WAL-MART 3.20% NON-CALL 1,000,000.00 1,003,190.00 3.130% 155,565.56 1,158,755.56 1,812 05/20/2010 CN MICROSOFT 2.95% NON-CALL 2,000,000.00 2,072,820.00 2.005% 164,982.78 2,237,802.78 1,473 10/07/2011 CN METLIFE GLOBAL 5.125% NON-CALL 1,500,000.00 1,625,547.72 1.900% 80,092.90 1,705,640.62 977 INVESTMENT REPORT AS OF SEPTEMBER 30,2012 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 12/23/2011 CN GENERAL ELECTRIC CAPITAL .696% FLOATING 2,000,000.00 1,914,520.00 2.250% 123,464.31 2,037,984.31 997 10/05/2011 CN PROVEDENCE HEALTH 5.05% CALL @ MAKEWHOLE 2,000,000.00 2,237,929.50 1.000% 63,948.28 2,301,877.78 1,092 04/05/2012 CN BERKSHIRE HATHAWAY 5.50% NON-CALL 2,000,000.00 2,236,460.00 0.700% 37,317.78 2,273,777.78 909 10/28/2011 CN METLIFE GLOBAL 2.00% NON-CALL 1,475,000.00 1,490,888.40 1.500% 49,011.60 1,539,900.00 1,078 01/17/2012 CN NEW YORK LIFE 1.30% NON-CALL 5,000,000.00 5,021,951.16 1.150% 172,146.06 5,194,097.22 1,091 02/01/2012 CN GENERAL ELECTRIC 1.375% FLOATER 5,000,000.00 5,000,000.00 1.375% 206,059.03 5,206,059.03 1,094 08/13/2012 CN IBM CORP .55% NON-CALL 3,500,000.00 3,504,305.00 0.500% 43,445.69 3,547,750.69 907 09/16/2011 CN BERKSHIRE HATHAWAY 3.20% NON-CALL 3,000,000.00 3,175,710.00 1.430% 150,956.67 3,326,666.67 1,244 05/02/2012 CN TOYOTA .50% STEP CALL 4/3/013 QRTLY 4,000,000.00 4,000,000.00 1.000% 119,888.89 4,119,888.89 1,093 02/17/2012 CN SHELL INTERNATIONAL FIN 3.1% NON-CALL 5,000,000.00 5,384,350.00 0.780% 137,052.78 5,521,402.78 1,227 10/04/2011 CN MERCK & CO 4.0% NON-CALL 5,000,000.00 5,498,750.00 1.260% 249,027.78 5,747,777.78 1,365 04/17/2012 CN PROCTER & GAMBLE 3.150% NON-CALL 3,000,000.00 3,242,427.56 0.720% 76,247.44 3,318,675.00 1,232 02/09/2011 CN MET LIFE GLOBAL FUNDING 2.5% NON-CALL 1,000,000.00 978,478.42 3.000% 137,493.80 1,115,972.22 1,693 05/06/2011 CN MET LIFE GLOBAL FUNDING 2.5% NON-CALL 1,000,000.00 993,799.11 2.650% 116,131.45 1,109,930.56 1,607 10/06/2011 CN WAL-MART 1.50% NON-CALL 3,000,000.00 3,049,826.34 1.080% 132,548.66 3,182,375.00 1,480 05/15/2012 CN WAL-MART 1.50% NON-CALL 2,630,000.00 2,696,944.02 0.750% 68,939.31 2,765,883.33 1,258 02/10/2012 CN PROCTER & GAMBLE 1.80% NON-CALL 2,844,000.00 2,965,410.36 0.650% 71,270.64 3,036,681.00 1,374 12/15/2010 CN BARCLAYS BANK 3.10% NON-CALL 2,000,000.00 2,000,000.00 3.100% 310,000.00 2,310,000.00 1,826 12/15/2010 CN ROYAL BANK OF CANADA 2.625% NON-CALL 2,000,000.00 2,038,220.00 2.220% 225,009.16 2,263,229.16 1,826 04/13/2012 CN PROCTER & GAMBLE 4.85% NON-CALL 1,000,000.00 1,147,830.00 0.760% 30,272.78 1,178,102.78 1,341 10/31/2011 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 1,635,000.00 1,695,247.73 2.200% 154,062.17 1,849,309.90 1,533 12/28/2011 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 2,000,000.00 2,063,239.83 2.300% 189,017.11 2,252,256.94 1,475 01/25/2012 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 5,000,000.00 5,189,924.57 2.120% 428,999.04 5,618,923.61 1,447 03/09/2012 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 3,000,000.00 3,169,646.15 1.600% 190,249.68 3,359,895.83 1,403 02/08/2012 CN GENERAL ELECTRIC 1.55% NON-CALL FLOATER 5,000,000.00 5,000,000.00 1.390% 227,500.00 5,227,500.00 1,461 05/06/2011 CN MASS MUTUAL GLOB 3.125% NON-CALL 1,000,000.00 1,024,175.57 3.125% 130,164.71 1,154,340.28 1,805 05/16/2011 CN GENERAL ELECTRIC 2.95% NON-CALL 2,000,000.00 2,000,912.32 2.940% 292,940.46 2,293,852.78 1,820 06/17/2011 CN GENERAL ELECTRIC 2.95% NON-CALL 2,000,000.00 2,009,952.38 2.840% 278,819.84 2,288,772.22 1,788 09/12/2011 CN GENERAL ELECTRIC 2.95% NON-CALL 1,400,000.00 1,427,513.33 2.500% 164,875.84 1,592,389.17 1,701 09/04/2012 CN GOOGLE 2.125% NON-CALL 1,000,000.00 1,050,940.00 2.125% 6,197.92 1,057,137.92 1,353 10/27/2011 CN PROCTER & GAMBLE 1.45% NON-CALL 5,000,000.00 5,011,536.25 1.400% 336,463.75 5,348,000.00 1,754 10/11/2011 CN BERKSHIRE HATHAWAY 2.20% NON-CALL 5,000,000.00 5,022,855.25 2.100% 510,033.64 5,532,888.89 1,770 09/22/2011 CN TOYOTA 2.0% NON-CALL 5,000,000.00 5,023,645.00 1.900% 474,410.56 5,498,055.56 1,820 11/10/2011 CN NEW YORK LIFE 2.45% NON-CALL 3,550,000.00 3,669,194.08 1.700% 287,655.64 3,956,849.72 1,708 01/31/2012 CN BERSHIRE HATHAWAY 1.90% NON-CALL 5,000,000.00 5,047,739.83 1.700% 427,260.17 5,475,000.00 1,827 01/31/2012 CN HSBC BANK USA 2.5% FLOATING RATE 5,000,000.00 5,000,000.00 1.748% 425,000.00 5,425,000.00 1,827 03/05/2012 CN BERSHIRE HATHAWAY 1.90% NON-CALL 2,850,000.00 2,914,809.00 1.418% 200,676.42 3,115,485.42 1,793 08/06/2012 CN IBM CORP 1.250% NON-CALL 5,000,000.00 5,077,000.00 0.900% 204,250.00 5,281,250.00 1,645 02/16/2012 CN WESTPAC BANKING CORP 2.3% NON-CALL 5,000,000.00 5,000,000.00 2.300% 574,680.56 5,574,680.56 1,826 04/18/2012 CN WAL-MART STORES 5.375% NON-CALL 3,000,000.00 3,568,354.19 1.400% 229,833.31 3,798,187.50 1,813 06/05/2012 CN HSBC BANK USA 1.925% FLOATER 5,000,000.00 5,000,000.00 1.507% 380,000.00 5,380,000.00 1,826 INVESTMENT REPORT AS OF SEPTEMBER 30,2012 /ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) SUB-TOTAL 166,134,000.00 171,087,793.89 1.778% 12,652,282.41 183,740,076.30 1,479 09/20/2012 CD BEAL BANK USA .50% 247,000.00 247,000.00 0.500% 1,136.85 248,136.85 09/16/2011 CD SAFRA NATIONAL BANK .80% 248,000.00 248,000.00 0.800% 3,973.43 251,973.43 731 09/16/2011 CD MERRICK BANK .70% 249,000.00 249,000.00 0.700% 3,490.83 252,490.83 731 09/30/2011 CD COMPASS BANK 1.0% 248,000.00 248,000.00 1.000% 4,966.80 252,966.80 731 10/07/2011 CD DORAL BANK 1.0% 248,000.00 248,000.00 1.000% 4,966.80 252,966.80 731 10/18/2011 CD MEDALLION BANK .75% 249,000.00 249,000.00 0.750% 3,740.11 252,740.11 731 04/16/2012 CD CAPAHA BANK 1.1% 249,000.00 249,000.00 1.100% 5,503.55 254,503.55 764 06/13/2012 CD SOVEREIGN BANK .65% 248,000.00 248,000.00 0.650% 3,224.00 251,224.00 730 04/16/2012 CD BANK OF GEORGETOWN 1.0% 249,000.00 249,000.00 1.000% 5,402.96 254,402.96 792 06/20/2012 CD FIRST NATL BANK OMAHA NEB .70% 249,000.00 249,000.00 0.700% 3.486.00 252,486.00 730 08/17/2011 CD AMERICAN EXPRES CENTURION BANK 1.20% 248,000.00 248,000.00 1.200% 8,887.23 256,887.23 1,090 08/17/2011 CD CIT BANK 1.10% 248,000.00 248,000.00 1.100% 8,198.94 256,198.94 1,097 08/17/2011 CD DISCOVER BANK 1.15% 248,000.00 248,000.00 1.150% 8,571.62 256.571.62 1,097 08/17/2011 CD ALLY BANK 1.15% 248,000.00 248,000.00 1.150% 8,579.43 256,579.43 1,097 08/17/2011 CD GE MONEY BANK 1.15% 248,000.00 248,000.00 1.150% 8,563.81 256,563.81 1,098 08/19/2011 CD GE CAPITAL FINANCIAL INC 1.15% 248,000.00 248,000.00 1.150% 8,563.81 256,563.81 1,096 08/24/2011 CD GOLDMAN SACHS BANK 1.15% 248,000.00 248,000.00 1.150% 8,571.62 256,571.62 1,097 09/21/2011 CD TRANSPORTATION ALLIANCE BANK INC .75% 249,000.00 249,000.00 0.750% 5,612.71 254,612.71 1,097 09/21/2012 CD CITIZENS STATE BANK .50% 249,000.00 248,751.00 0.550% 2,742.46 251,493.46 731 09/23/2011 CD STATE BANK OF INDIA 1.30% 248,000.00 248,000.00 1.300% 9,680.83 257,680.83 1,096 09/23/2011 CD BMW BANK OF NORTH AMERICA 1.35% 248,000.00 248,000.00 1.350% 10,053.17 258,053.17 1,096 04/30/2012 CD STERLING SAVINGS BANK .75% 248,000.00 248,000.00 0.750% 4,749.36 252,749.36 932 04/20/2012 CD PLUS INTERNATIONAL .85% 249,000.00 249,000.00 0.850% 5,520.35 254,520.35 952 06/08/2012 CD HUNTINGTON NATL BANK .75% 248,000.00 248,000.00 0.750% 4,652.55 252,652.55 913 01/11/2012 CD SALLIE MAE BANK 1.35% 248,000.00 248,000.00 1.350% 9,869.73 257,869.73 1,076 01/11/2012 CD BARCLAYS BANK DELAWARE 1.25% 248,000.00 248,000.00 1.250% 9,308.49 257,308.49 1,096 08/24/2012 CD BLC COMMUNITY BANK .50% 249,000.00 248,690.24 0.550% 3,427.40 252,117.64 914 08/30/2012 CD TRIUMPH BANK .50% 249,000.00 249,000.00 0.500% 3,107.41 252,107.41 911 05/09/2012 CD GEORGIA BANK & TRUST .70% 248,000.00 247,628.00 0.750% 5,589.51 253,217.51 1,097 01/23/2012 CD LCA BANK CORPORATION .85% 248,000.00 248,000.00 0.850% 7,375.11 255,375.11 1,277 07/27/2012 CD FLUSHING SAVINGS BANK.75% 248,000.00 247,628.00 0.800% 5,951.97 253,579.97 1,095 09/15/2011 CD BANK OF THE WEST 1.4% 249,000.00 249,000.00 1.400% 13,943.96 262,943.96 1,460 12/02/2011 CD MIDLAND STATES BANK 1.25% 249,000.00 249,000.00 1.250% 12,450.00 261,450.00 1,461 01/25/2012 CD NATIONAL REPUBLIC BANK 1.0% 249,000.00 249,000.00 1.000% 9,966.87 258,966.87 1,461 02/10/2012 CD CARDINAL BANK MCLEAN VA .90% 249,000.00 249,000.00 0.900% 8,970.06 257,970.06 1,461 08/24/2012 CD FIRST BUSINESS BANK .60% 248,000.00 247,578.40 0.600% 5,635.72 253,214.12 1,279 05/04/2012 CD HERITAGE BANK OF COMMERCE .80% 249,000.00 248,004.00 0.900% 8,953.05 256,957.05 1,459 05/18/2012 CD NORTH JERSEY COMMUNITY .85% 248,000.00 247,008.00 0.950% 9,429.77 256,437.77 1,461 INVESTMENT REPORT AS OF SEPTEMBER 30,2012 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 05/22/2012 CD STATE BANK & TRUST CO MACON, GA .80% 249,000.00 248,004.00 0.900% 8,974.88 256,978.88 1,462 05/31/2012 CD CRESCENT BANK & TRUST .90% 249,000.00 248,502.00 0.950% 9,468.06 257,970.06 1,461 08/15/2012 CD EVERBANK .90% 248,000.00 247,008.00 0.900% 9,926.11 256,934.11 1,461 02/28/2012 CD MERCANTILE BANK OF MICHIGAN 1.15% 248,000.00 247,380.00 1.150% 14,895.62 262,275.62 1,827 SUB-TOTAL 10,432,000.00 10,425,181.64 0.768% 300,082.94 10,725,264.58 1,095 0 WELLS FARGO BANK 739,133.00 739,133.00 0.020% 0.41 739,133.41 0 CORPORATE CASH MANAGEMENT ACCOUNT 2,736,572.51 2,736,572.51 0.020% 1.50 2,736,574.01 1 0 LIBRARY ACCOUNT 1,151.38 1,151.38 0.000% -1,151.38 1 0 UNION TRUST 8,686.25 8,686.25 0.000% 0.00 8,686.25 1 0 LAI F WATER DISTRICT 35,188,000.00 35,188,000.00 0.370% 361.65 35,188,361.65 1 0 LAIF PUBLIC IMPROVEMENT CORPORATION 33,000,000.00 33,000,000.00 0.370% 339.17 33,000,339.17 1 0 LAIF PUBLIC FINANCING CORPORATION 32,248,000.00 32,248,000.00 0.370% 331.44 32,248,331.44 1 0 LAIF CITY OF CARLSBAD 43,332,000.00 43,332,000.00 0.370% 445.36 43,332,445.36 SUB-TOTAL 147,253,543.14 147,253,543.14 0.362% 1,479.52 147,255,022.66 GRAND TOTAL 602,622,543.14 610,035,883.81 1.268% 31,345,936.10 641,381,819.91 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF SEPTEMBER 30, 2012 EXHIBIT 8 Cash Balance by Fund: General Special Revenue Debt Service Capital Projects: General Capital Construction Traffic Impact Fees Public Facilities Fees Park Development Transnet Taxes Drainage Fees Special Districts Infrastructure Replacement Redevelopment (see Trust Funds) other Capital Construction Enterprise: Carlsbad Municipal Water District Sewer Fund Solid Waste Storm Water Golf Course Total Total Internal Service Agency Funds Trust Funds Total General Ledger Balance Reconciling Adjustments (1) Total Treasurer's Investment Portfolio at Amortized Cost 53,711,291 19,807,345 49,663,579 3,921,276 9,389,610 5,543,833 80,912,414 76,489,364 0 2,516,595 86,130,316 51,899,224 7,194,782 3,009,875 176,951 65,475,204 48,015,024 0 301,955,308 148,411,148 34,292,092 2,997,833 7,465,436 608,612,045 (1,606,641) 607,005,404 (1) 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 10/09/12 17 EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO As of September 30, 2012 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 BERKSHIRE HATHAWAY AA2 AA+ CHEVRON AA1 AA GOOGLE INC AA2 AA- IBM CORP AA3 AA- MASS MUTUAL GLOBAL AA2 AA+ MERCK AA3 AA MET LIFE GLOBAL AA3 AA- MET LIFE OF CONNECTICUT AA3 AA- MICROSOFT AAA AAA NEW YORK LIFE AAA AA+ PROCTER & GAMBLE AA3 AA- PROVIDENCE HEALTH AA2 AA ROYAL BANK OF CANADA AA3 AA- 3M AA2 AA- SHELL INTERNATIONAL AA1 AA TOYOTA AA3 AA- WAL-MART AA2 AA WESTPAC BANKING CORP AA2 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 * Moodv's S&P Latest Maturitv Date Carrying Value Market Value ALL STATE LIFE Al A+ 04/30/2013 2,002.782 2,058,060 BARCLAYS BANK A2 A+ 12/15/2015 2,000,000 1,960,600 GENERAL ELECTRIC Al AA+ 05/09/2016 23,388,409 23,599,574 HSBC BANK USA A1 AA-06/05/2017 10,000,000 9,886,500 WELLS FARGO A2 A+ 10/23/2012 1,000,553 1,002,870 * 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. 1^ EXHIBIT 10 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF SEPTEMBER 30, 2012 WEIGHTINGS FOR CORPORATE AND FEDERAL AGENCY ISSUERS PERCENTAGE WEIGHTINGS BY CORPORATE NOTE ISSUER Investment Cost Percent of Portfolio* ALL STATE LIFE 2,023,559.81 0.33% BARCLAYS BANK 2,000,000.00 0.33% BERKSHIRE HATHAWAY 19,421,409.77 3.18% CHEVRON 1,850,257.50 0.30% GENERAL ELECTRIC CAP 23,492,605.25 3.85% GOOGLE 1,050,940.00 0.17% HSBC BANK USA 10,000,000.00 1.64% IBM CORP 8,581,305.00 1.41% MASS MUTUAL 3,607,914.95 0.59% MERCK & CO 5,498,750.00 0.90% MET LIFE GLOBAL FUND 22,244,146.45 3.65% MET LIFE OF CONNECTICUT 2,121,360.00 0.35% MICROSOFT 2,072,820.00 0.34% NEW YORK LIFE 11,847,794.90 1.94% PROTER & GAMBLE 12,367,204.17 2.03% PROVIDENCE HEALTH 2,237,929.50 0.37% ROYAL BANK OF CANADA 4,086,150.00 0.67% 3M 2,121,417.76 0.35% SHELL INTERNATIONAL FIN 5,384,350.00 0.88% TOYOTA 9,023,645.00 1.48% WAL-MART 14,011,419.46 2.30% WELLS FARGO 1,042,814.41 0.17% WESTPAC BANKING CORP 5,000,000.00 0.82% PERCENTAGE WEIGHTINGS BY FEDERAL AGENCY ISSUER Investment Cost Percent of Portfolio** FAMCA 5,011,500.00 0.82% FICO 4,703,555.32 0.77% FEDERAL FARM CREDIT BANK 42,882,055.97 7.03% FEDERAL HOME LOAN BANK 50,013,747.10 8.20% FEDERAL HOME LOAN MORTGAGE CORP 25,515,382.35 4.18% FEDERAL NATIONAL MORTGAGE ASSOC 146,981,599.50 24.09% TVA 4,099,415.64 0.67% U.S.TREASURY 2,062,109.25 0.34% Total Portfolio $610,035,883.81 No more than 5% may be invested with a single corporate issuer. *There are no percentage limits on federal agency issuers. If City of Carlsbad Bond Proceeds Investment Report September 30, 2012 Fund Type Investments Stated Int. Maturity Rate Date Par Value Cost Source Assessment District 03-01 (College/Cannon) Project Fund Invesco Prime-Cash Money Market Reserve Fund BNY Dreyfus Money Market Re-Assessment District 97-01 (Alga Road & College Blvd) Imprvmnt Fund - Alga Invesco Prime-Cash Money Market N/A various N/A N/A N/A Assessment District 95-01 (Carlsbad Ranch) Reserve Fund Repub Natl Bank Repo Agreement: HSBC (GIC) 5.83% N/A $ N/A $ Assessment District 02-01 (Poinsettia Lane) Improvement Fund Invesco Prime-Cash Money Market Reserve Fund BNY Dreyfus Money Market EFJPA Reserve Fund AIG Investment Agreement (GIC) Communities Facilities District #3 Improvement Area 1 Project Fund Invesco Prime-Cash Money Market Reserve Fund BNY Dreyfus Money Market Other BNY Dreyfus Money Market Communities Facilities District #3 Improvement Area 2 Reserve Fund BNY Dreyfus Money Market Other BNY Dreyfus Money Market CPFA Golf Course Bonds Reserve Fund BNY Mellon (GIC) N/A various 5.36% N/A various various various various vanous N/A N/A 08/01/14 $ N/A 09/01/c N/A 09/01/3 N/A N/A 927,172 $ 1,200,421 $ 278,153 $ 862,510 $ Fiscal Agent: 927,172 1,200,421 BNY Mellon Invesco BNY Mellon Assessment District 96-01 (Rancho Carrillo) Reserve Fund Repub Natl Bank Repo Agreement: HSBC (GIC) 6.03% 09/02/28 $ 1,292,770 $ Fiscal Agent: US Bank 278,153 Invesco Fiscal Agent: BNY Mellon 862,510 HSBC Bank of New York Fiscal Agent: BNY Mellon 1,292,770 HSBC Bank of New York Fiscal Agent: BNY Mellon $ 4,448,669 $ 4,448,669 Invesco $ 2,498,393 $ 2,498,393 BNY Mellon Fiscal Agent: BNY Mellon $ 953,706 $ 953,706 GIC Fiscal Agent: BNY Mellon $ 1,833,925 $ 1,833,925 Invesco $ 777,965 $ 777,965 BNY Mellon $ -$ -BNY Mellon Fiscal Agent: BNY Mellon $ 1,068,180 $ 1,068,180 BNY Mellon $ 86,282 $ 86,282 BNY Mellon Fiscal Agent: BNY Mellon $ 1,303,417 $ 1,303,417 BNY Mellon $ 17,531,563 $ 17,531,563 X ffl H tt) H H:\Long Tenn DebtVQuarterly Investment Reports\Qtr Inv Rpt.xisx City of Cartsbad Summary of Outstanding Housing Loans As of Septemt>er 30, 2012 Updated on: 10/04/2012 Borrower Development Loan amount Developer loan Loans issued by City to Loans issued by due to City amount due to City First date # ot loans developers/ Developer to # of loans City loan repaid to Developer loan (recorded as homeowners liomeowners outstanding City repaid to City AR) Purpose issued issued (not on City's Individual homebuyers City-wide (CHAP) Individual homebuyers Calavera Hills Individual homebuyers Cherry Tree Walk Individual homebuyers Serrano Individual homebuyers Rancho Carlsbad Individual homebuyers Solamar Catholic Charities Homeless shelter CB Laurel Tree Apartm^ Laurel Tree CB Housing Partnershii Rancho Camllo Pacific Vista Las Flores Vista Las Flores Poinsettia Housing AsS' Poinsettia Station Bridge Housing Corp Villa Loma Dove Family Housing La Costa Paloma CIC Calavera LP Mariposa Apts Mulberry at Individual homebuyers Bressi Ranch Sale Sale Sale Sale Sale Sale Shelter 06/28/99 10/15/99 06/28/99 05/25/01 05/20/99 09/26/88 09/19/97 Rentals Rentals Rentals Rentals Rentals Rentals Rentals Sale Sale Rentals Sale Sale Individual homebuyers Village by the Sea El Camino Family Hous Cassia Heights Individual homebuyers Laguna Point Individual homebuyers The Bluffs Individual homebuyers Roosevelt Gardens Sale CIC La Costa Hunter's Point Various CIC Glen Ridge, LP Glen Ridge Tavarua Down Payment & Closing Cost Tavarua Senior Apartments, LP 12/24/98 03/05/01 02/27/01 10/21/99 11/04/94 07/15/03 09/15/04 04/29/05 10/28/05 03/07/06 07/06/06 06/14/07 08/30/07 Rentals 08/19/08 Assistance 06/25/09 Rentals 10/05/09 Rentals 12/14/11 North County Solutions for Change Propertv Acquisition Rentals 06/28/12 133 5 42 90 22 9 1 2 1 1 1 2 1 1 100 11 1 -atholic Charities Homeless shelter Shelter 03/01/10 $1,680,000 $ 75,000 453,600 1,350,000 752,533 147,726 200,000 1,134,000 1,157,584 363,948 920,000 2,212,000 2,070,000 1,060,000 1,840,000 220,000 1,454,276 210,000 200,000 1,583,423 1,932,000 187,750 1,014,000 3.750,000 780,000 491,523 150,000 452,600 4,050,000 29 1 14 33 10 1 1 2 1 1 1 0 1 1 19,660,200 100 4,087,200 7 1 3 8 11 1 14 1 1 1 3 ($1,496,658) (60,000) (313,200) (900,133) (404,370) (135,065) (728,396) (83,177) (2,212,000) (1,486,204) $ - $183,341.85 (120,000) 15,000 (283,250) 140,400 (2,610,000) 449,867 348,163 12,661 200,000 405,604 1,157,584 363,948 836,823 583,796 1,060,000 1,840,000 220,000 1,454,276 210,000 200,000 1,583,423 1,932,000 187,750 1,014,000 3,750,000 780,000 491,523 30,000 169,350 1,440,000 19,660,200 4,087,200 Hayment deterred 15 years. No interest is due unless 183,342 home is sold before 16th year Payment deferred 30 years. No interest is due unless 45,000 home is sold before 31th year Payment deferred 30 years. No interest is due unless 309,750 home is sold before 31th year Payment defen-ed 30 years. No Interest Is due unless 1,889,867 home is sold before 31th year 348,163 Principal is due when home is sold 12,661 Principal is due when home is sold 200,000 Principal is due when property is sold Principal and 3% interest each year for 30 years when 405,604 surplus cash is available Principal and 3% interest each year for 55 years when 1,157,584 surplus cash is available Principal and 3% interest each year for 55 years when 363,948 surplus cash is available Principal and 3% interest each year for 55 years when 836,823 surplus cash is available Principal and 3% interest each year for 15 years when surplus cash is available Principal and 3% interest each year for 55 years when 583,796 surplus cash is available Knncipai ana interest eacn year tor oo years wnen 1,060,000 surplus cash is available Payment defen-ed 30 years. No interest is due unless 21,500,200 home is sold before 31th year Payment defen-ed 30 years. No interest is due unless 4,307,200 home is sold before 31th year Principal and 3% interest each year for 55 years when 1,454,276 surplus cash is available Payment deferred 45 years. No interest is due unless 210,000 home is sold before 46th year Payment deferred 30 years. No interest is due unless 200,000 home is sold before 31th year Refer to Agenda Bill 18,569 / Resolution 2006-131 & AB 1,583,423 19,183/R2007-255 1,932,000 Refer to AB18,251 / Resolution 2005-264 187,750 Refer to Agenda Bill 19,415 / Resolution 2008-121 1,014,000 Refer to Agenda Bill 397 / Resolution 435 3,750,000 Refer to Agenda Bill 418 / Resolution 475 780,000 Refer to Agenda Bill 20,936/Resolution 2012-136 Refer to AB19,768/R2009-068; AB20,530/R2011-081; 491,523 AB20,764/R2011-288 During the 1st Qtr of FY2012-13, $13,265 in CHAP loan payments were received and issiiBft SSa R1fl in r.nRf5 Inans tn P.athnlir rharitinc: « 27,239,364 $ 28,400,000 247 $ (7,819,203) $(3,013,250) $19,420,161 $ 25,386,750 $ 44,806,911 ~ ^ received a $144,844 principal payment related to the La Costa Paloma development; issued $526,762 in loans forthe Tavama development; issued $21,300 in Down Payment & Closing Costa Assistance loans; td X tn H