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HomeMy WebLinkAbout2013-03-26; City Council; 21171; Report on City Investments February 28, 20138 CITY OF CARLSBAD - AGENDA BILL AB# 21,171 REPORT ON CITY INVESTMENTS DEPT.DIRECTOR /TpL/ •^TG. 3/26/13 AS OF FEBRUARY 28, 2013 CITY ATTY. ^^^^ DEPT. TRS CITY MGR. (J* 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 February 28, 2013 is summarized below. Pooled Investment Portfolio (Cash and Securities) Current Month Prior Month Par Value 622,939,247 628,285,673 Cost of Investments 630,061,082 635,580,433 Amortized Cost (1) 626,909,350 632,422,083 Market Value (2) 630,812,954 635,775,284 (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 2/28/13. 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 8 for a more detailed breakdown. FUND EQUITY IN POOLED INVESTMENTS (Dollar Amounts in Millions) General Special Revenue $79 $ 48 Internal Service $35 Agency/Trust $10.9 Enterprise $152 Capital Projects $302 Total Treasurer's Investment Portfolio at Amortized Cost February 28,2013 $626.9 million COUNCIL ACTION: FOR CITY CLERKS USE ONLY. APPROVED • CONTINUED TO DATE SPECIFIC • DENIED • CONTINUED TO DATE UNKNOWN • CONTINUED • RETURNED TO STAFF • WITHDRAWN • OTHER - SEE MINUTES • AMENDED • REPORT RECEIVED DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 Nancv.Sullivan@carlsbadca.gov PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF FEBRUARY 28. 2013 Pooled Investment Interest Income Current Month FYTD Prior Month FYTD Current Month Income Cash Income Fiscal Year-to-Date * 6,791,726 6,175,767 615,959 The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement Average Life (Years) Average Yield To Maturity Modified Duration December 2012 2.20 1.147% 2.136 January 2013 2.25 1.107% 2.190 February 2013 2.21 1.091% 2.146 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. 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. Third 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 FEBRUARY 28, 2013 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 15,892,348 15,395,082 16,004,467 15,493,391 67,745 0.58 0.59 FN 14,204,649 14,192,282 14,271,359 14,258,596 0 0.96 0.96 CP 0 0 0 0 0 0.00 0.00 TR 2,006,944 2,007,927 2,032,140 2,036,720 46,875 2.44 2.44 FA 271,226,321 278,354,372 272,922,975 279,813,166 3,233,871 1.21 1.24 CN 174,474,840 174,589,747 176,477,765 176,290,739 3,090.916 1.62 1.62 LAIF 146,576,689 144,193,943 146,576,689 144,193,943 351,841 0.29 0.30 CUSTODY 76,031 92,401 76,031 92,401 9 0.00 0.00 SWEEP 1,722,571 2,985,624 1,722,571 2,985,624 467 0.02 0.02 BANKACCT 728,957 610,704 728,957 610,704 0 0.02 0.02 TOTALS $626,909,350 $632,422,083 $630,812,954 $635,775,284 6,791.726 1.09% 1.11% 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 Ovemight Cash acccount Bank Account - General Fund Cash account X ffi H dd CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF FEBRUARY 28,2013 BREAKDOWN OF MATURITIES BY CLASSIFICATION AND LENGTH OF TIME CLASS WITHIN 6 MONTHS CD FN CP TR FA CN LAIF CUSTODY SWEEP BANK ACCT _ TOTALS % TOTALS Total within One Year 0 1,882,080 0 L031,328 14,252,735 14,443,857 146,576,689 76,031 1,722,571 728,957 $180,714,248 (1) 28.7% 7 MONTHS TO 1 YEAR 1,736,000 4,099,416 0 1,030,781 18,794,503 3,528,648 0 0 0 0_ $29,189,349 (1) 4.6% $209,903,597 (1) 33.3% 1 TO 5 YEARS 14,154,683 7,881,429 0 0 239,827,313 158,294,060 0 0 0 0_ $420,157,485 66.7% TOTAL % TOTAL 15,890,683 13,862,925 0 2,062,109 272,874,552 176,266,566 146,576,689 76,031 1,722,571 728,957 $630,061,082 100.0% 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. 2.5% 2.2% 0.0% 0.3% 43.3% 28.0% (2) 23.3% 0.0% 0.3% 0.1% 100.0% X ffi H w H to YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1998 - FEBRUARY 2013 -^EX-LAIF ^LAIF I I I I I I M I I I I I M I I I I I I I I I I I I M I I I M I I I I I I I I I I 1 I M I I I I M I 1 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 M I I I 1 I I I I I I I I I I II I M I I I I I I I I M I I I I I M I I I I I I I I ^ M X ffi H ro u> MARKET YIELD CURVE 6/30/11,6/30/12, 2/28/13 Market Rates 3 Mth 2 Yr 5 Yr 10 Yr 3 Mth 2 Yr 5 Yr 10 Yr »06/30/2011 .01 .46 1.76 3.16 06/30/2012 .07 .25 0.62 1.45 -•.-02/28/2013 .10 .24 0.76 1.88 M X ffi H ro H 1-3 4:^ Cumulative Cash Income Cumulative Millions $ FY12-13 (February 2013) Monthly Interest Income Millions $ Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Interest Income --^-Budget Actual td X ffi H ro H City of Carlsbad TRANSACTIONS FOR PERIOD: 01/01/13 TO 02/28/13 3RD QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Type Security Date Value Coupon (Cost) Rate Interest Return BUYS JANUARY 12/18/2012 01/03/2013 FA FHLMC N/A 3,000,000.00 0.600% 2,998,500.00 0.613% 73.500.00 3,072.000.00 01/10/2013 01/11/2013 FA FHLMC 04/05/2013 4,000,000.00 0.750% 4.002,320.00 0.730% 109.680.00 4.112.000.00 01/03/2013 01/16/2013 CD BANK OF HOLLAND 07/16/2013 249,000.00 1.000% 248,751.00 1.200% 12.699.00 261.450.00 01/03/2013 01/16/2013 CD BANK OF N. MICHIGAN 07/16/2013 249,000.00 1.000% 248,751.00 1.200% 12.699.00 261.450.00 01/16/2013 01/17/2013 FA FHLMC 02/14/2013 3,200,000.00 1.000% 3.200.000.00 1.000% 146.400.00 3.346,400.00 01/15/2013 01/18/2013 CD STEARNS BANK 01/18/2014 249,000.00 0.900% 248.253.00 0.900% 11.952.00 260,205.00 01/08/2013 01/22/2013 FA FHLMC 01/22/2015 3,350,000.00 0.950% 3,341.826.00 1.000% 167.299.00 3,509,125.00 01/17/2013 01/23/2013 CN GENERAL ELECTRIC CO N/A 3,000,000.00 0.850% 3,010,440.00 0.720% 58,693.33 3,069,133.33 01/17/2013 01/23/2013 CN PROCTER & GAMBLE 08/15/2016 1,000,000.00 1.450% 1.025.260.00 0.730% 26,376.11 1.051.636.11 01/10/2013 01/23/2013 CD 1ST FARMERS BANK 01/24/2014 249,000.00 1.000% 248,626.50 1.031% 12,823.50 261,450.00 01/24/2013 01/25/2013 FA FAMCA N/A 5,000.000.00 0.930% 5,004,870.00 0.910% 227,500.83 5,232,370.83 01/15/2013 01/30/2013 CD FARMERS & MERCHANT 01/30/2014 249,000.00 0.900% 248,253.00 1.200% 11,952.00 260,205.00 01/03/2013 01/30/2013 FA FHLB 07/30/2013 5,000,000.00 1.000% 5.000.000.00 1.000% 250.000.00 5,250,000.00 01/08/2013 01/30/2013 FA FHLB 07/30/2013 5,000,000.00 1.000% 5,000.000.00 1.000% 250.000.00 5,250.000.00 FEBRUARY 01/24/2013 02/01/2013 FA FFCB N/A 5,000,000.00 0.400% 4.998.750.00 0.484% 61,250.00 5.060.000.00 01/28/2013 02/01/2013 FA FAMCA N/A 5,000,000.00 1.050% 5.000.000.00 1.050% 262,354.17 5,262,354.17 01/31/2013 02/05/2013 FA FHLB 08/05/2013 5,000,000.00 1.000% 4,987.500.00 1.050% 262,500.00 5,250,000.00 01/28/2013 02/06/2013 CD ORIENTAL BANK & TRUST 08/06/2013 249,000.00 0.900% 249.000.00 1.050% 6,735.45 255,735.45 01/30/2013 02/06/2013 CD KEYBANK NATIONAL N/A 248.000.00 0.450% 248,000.00 0.450% 2,263.00 250,263.00 02/14/2013 02/19/2013 FA FFCB 11/27/2013 2,000,000.00 0.870% 1,985.000.00 1.030% 98,036.67 2,083,036.67 TOTAL THIRD QUARTER 2012-2013 51,292.000.00 51,294,100.50 0.89% 2,064,714.06 53,358,814.56 MATURITIES JANUARY 01/14/2008 FA FHLB N/A 3,000,000.00 4.250% 3,000,000.00 4.250% 637,500.00 3.637,500.00 03/18/2011 CN ME LIFE OF CONNECTICU N/A 2,000.000.00 5.010% 2,121,360.00 1.561% 58,165.00 2.179.525.00 FEBRUARY 10/20/2009 FA FFCB N/A 1,000,000.00 5.150% 1,102,490.00 1.926% 67,316.94 1.169,806.94 10/07/2010 FA FFCB N/A 1,065,000.00 3.400% 1,133,986.44 0.600% 15,503.56 1,149,490.00 MARCH 03/10/2008 FA FHLB N/A 3,000.000.00 3.500% 2.963,940.00 3.765% 560,476.67 3,524,416.67 12/28/2010 CN ROYAL BANK OF CANADA N/A 2,000,000.00 2.250% 2,047,930.00 1.150% 51,695.00 2,099,625.00 TOTAL THIRD QUARTER 2012-2013 12,065,000.00 12.369.706.44 2.62% 1,390,657.17 13,760,363.61 td X ffi H ro H 1-3 City of Carlsbad TRANSACTIONS FOR PERIOD: 01/01/13 TO 02/28/13 3RD QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Type Security Date Value Coupon (Cost) Rate Interest Return CALLS JANUARY 04/11/2012 FA FNMA 01/30/2013 4,000,000.00 0.750% 3,998,000.00 1.528% 296,083.33 4,294,083.33 01/30/2012 FA FNMA 01/30/2013 5,000,000.00 1.300% 5,000,000.00 1.300% 325,000.00 5,325,000.00 FEBRUARY 03/01/2012 FA FNMA 02/08/2013 3,000,000.00 0.5%STEP 2,999,700.00 1.317% 156,841.67 3,156,541.67 02/06/2012 FA FNMA 02/06/2013 5,000,000.00 0.75% STEP 5,000,000.00 1.682% 425,000.00 5,425,000.00 05/21/2012 FA FNMA 02/21/2013 4,000,000.00 1.100% 3,988,000.00 1.165% 221,000.00 4.209.000.00 02/21/2012 FA FNMA 02/21/2013 5.000.000.00 1.100% 4,985,000.00 1.162% 290,000.00 5.275.000.00 02/22/2012 FA FFCB 02/22/2013 5,000,000.00 0.850% 5,000,000.00 0.850% 170,000.00 5.170.000.00 TOTAL THIRD QUARTER 2012-2013 31,000,000.00 30,970,700.00 1.28% 1,883,925.00 32,854.625.00 INVESTMENT REPORT AS OF FEBRUARY 28,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Days) 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 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 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 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 02/01/2013 FA FFCB .4% NON-CALL 5.000.000.00 4,998,750.00 0.484% 61,250.00 5,060,000.00 1.095 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 02/24/2012 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 CONTINUOUS 5,000,000.00 5,002,500.00 0.786% 146,833.33 5,149,333.33 1.363 td X ffi H ro H 1-3 INVESTMENT REPORT AS OF FEBRUARY 28,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 10/18/2012 FA FFCB .50% CALL 1/18/13 CONTINUOUS 5.000.000.00 4,996,250.00 0.522% 91,250.00 5,087,500.00 1,278 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 01/11/2013 FA FHLMC .75% CALL 4/5/13 QRTLY 4.000.000.00 4,002,320.00 0.730% 109,680.00 4,112,000.00 1,363 iO/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 12/05/2012 FA FFCB .65% CALL 1/24/13 CONTINUOUS 2,266,000.00 2,265,433.50 0.657% 57,805.03 2,323,238.53 1,419 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 11/27/2012 FA FHLB .55% BULLET 5,000,000.00 5,000,000.00 0.550% 112,291.67 5,112,291.67 1,491 12/27/2012 FA FFCB .60% BULLET 3,000,000.00 3,000,000.00 0.600% 90,000.00 3,090,000.00 1,461 01/03/2013 FA FHLMC .60% BULLET 3,000,000.00 2,998,500.00 0.613% 73,500.00 3,072,000.00 1,461 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 01/17/2013 FA FHLMC 1.0% CALL 2/14/13 QRTLY 3,200,000.00 3.200.000.00 1.000% 146,400.00 3,346,400.00 1.670 12/11/2012 FA FNMA .70% CALL8/22/13 QRTLY STEP 2,800,000.00 2.803.889.20 0.700% 132,976.36 2,936,865.56 1.715 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 12/19/2012 FA FHLB 1.0% CALL 5/9/13 MONTHLY 3,000,000.00 2,999.400.00 1.000% 147,266.67 3,146,666.67 1.786 10/18/2012 FA FFCB .87% CALL 10/18/13 CONT 5,000,000.00 4,998,500.00 0.876% 219,000.00 5,217,500.00 1.826 10/18/2012 FA FNMA 0.70% CALL 10/18/13 QRTLY STEP 5,000,000.00 5,000,000.00 1.100% 275,000.00 5,275,000.00 1.826 11/27/2012 FA FNMA 0.90% CALL 11/27/13 QRTLY 4,000,000.00 4,000,000.00 1.100% 1,275,000.00 5,275,000.00 1.826 02/19/2013 FA FFCB .87% CALL 11/27/13 CONT 2,000.000.00 1,985,000.00 1.030% 98,036.67 2,083,036.67 1,742 12/03/2012 FA FHLB 2.625% NON-CALL 3.000.000.00 3,270,090.00 0.790% 124,753.75 3,394,843.75 1,831 12/28/2012 FA FHLB .95% CALL 6/28/13 MONTHLY 5.000,000.00 5,000,000.00 0.950% 237,500.00 5,237,500.00 1,826 01/22/2013 FA FHLMC .95% CALL 1/22/15 QRTLY 3,350,000.00 3,341,826.00 1.000% 167,299.00 3,509,125.00 1,826 01/25/2013 FA FAMCA .93% NON-CALL 5,000,000.00 5,004,870.00 0.910% 227,500.83 5,232,370.83 1,825 01/30/2013 FA FHLB 1.00% CALL 7/30/13 QRTLY 5,000,000.00 5,000,000.00 1.000% 250,000.00 5,250,000.00 1,826 01/30/2013 FA FHLB 1.00% CALL 7/30/13 QRTLY 5,000,000.00 5,000,000.00 1.000% 237,500.00 5,237.500.00 1,826 02/01/2013 FA FAMCA 1.05% NON-CALL 5,000,000.00 5,000,000.00 1.000% 262,354.17 5,262,354.17 1,824 02/05/2013 FA FHLB 1.00% CALL 8/5/13 CONT 5,000,000.00 4,987,500.00 1.050% 262,500.00 5.250,000.00 1,826 SUB-TOTAL 270,171,000.00 272,874,551.62 1.213% 15,819,563.64 288,694,115.26 - INVESTMENT REPORT AS OF FEBRUARY 28,2013 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 14,376,000.00 13,862,924.63 0.964% 828,055.74 14,690,980.37 1,150 Federal Investments Total 284,547,000.00 286,737,476.25 16,647,619.38 303,385,095.63 1,150 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 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 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 06/20/2010 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 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 INVESTMENT REPORT AS OF FEBRUARY 28,2013 'ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Days) 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 10/09/2012 CN GENERAL ELECTRICT COMPANY .85% NON-CALL 5,000,000.00 5,022,225.00 0.700% 105,275.00 5.127.500.00 1.095 01/23/2013 CN GENERAL ELECTRICT COMPANY .85% NON-CALL 3,000,000.00 3,010,440.00 0.720% 58,693.33 3,069,133.33 989 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 12/04/2012 CN JOHNSON & JOHNSON 2.15% NON-CALL 2,000,000.00 2,104,120.00 0.621% 44,110.56 2,148,230.56 1.258 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 01/23/2013 CN PROCTER & GAMBLE 1.45% NON-CALL 1,000,000.00 1,025,260.00 0.730% 26,376.11 1,051,636.11 1.300 10/02/2012 CN COCA COLA CA 1.8% NON-CALL 3,000,000.00 3,133,106.35 0.650% 78,243.65 3,211,350.00 1.430 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 SUB-TOTAL 171,384.000.00 176,266,566.13 1.624% 11,752,841.42 188,019,407.55 1,451 09/20/2012 CD BEAL BANK USA .50% 247,000.00 247,000.00 0.500% 1,136.85 248,136.85 342 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 INVESTMENT REPORT AS OF FEBRUARY 28,2013 INVESTMENT DATE 10/07/2011 10/18/2011 12/19/2012 04/16/2012 06/13/2012 04/16/2012 06/20/2012 08/17/2011 08/17/2011 08/17/2011 08/17/2011 08/17/2011 08/19/2011 08/24/2011 09/21/2011 09/21/2012 09/23/2011 09/23/2011 10/24/2012 10/24/2012 04/30/2012 04/20/2012 11/30/2012 06/08/2012 01/11/2012 01/11/2012 10/17/2012 02/06/2013 08/24/2012 08/30/2012 05/09/2012 11/29/2012 01/23/2012 07/27/2012 09/15/2011 10/17/2012 11/07/2012 12/02/2011 01/25/2012 02/10/2012 02/06/2013 08/24/2012 PAR INVESTED RETURN INVESTMENT TERM TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Days) CD DORAL BANK 1.0% 248,000.00 248,000.00 1.000% 4.966.80 252,966.80 731 CD MEDALLION BANK .75% 249,000.00 249,000.00 0.750% 3.740.11 252,740.11 731 CD MIZUHO CORPORATE BANK .50% 247,000.00 247,000.00 0.500% 1.235.00 248,235.00 365 CD CAPAHA BANK 1.1% 249.000.00 249,000.00 1.100% 5.503.55 254,503.55 764 CD SOVEREIGN BANK .65% 248,000.00 248,000.00 0.650% 3.224.00 251,224.00 730 CD BANK OF GEORGETOWN 1.0% 249,000.00 249,000.00 1.000% 5.402.96 254,402.96 792 CD FIRST NATL BANK OMAHA NEB .70% 249,000.00 249,000.00 0.700% 3.486.00 252,486.00 730 CD AMERICAN EXPRES CENTURION BANK 1.20% 248,000.00 248,000.00 1.200% 8.887.23 256,887.23 1,090 CD CIT BANK 1.10% 248,000.00 248,000.00 1.100% 8.198.94 256,198.94 1,097 CD DISCOVER BANK 1.15% 248,000.00 248,000.00 1.150% 8.571.62 256,571.62 1,097 CD ALLY BANK 1.15% 248,000.00 248,000.00 1.150% 8.579.43 256,579.43 1,097 CD GE MONEY BANK 1.15% 248,000.00 248,000.00 1.150% 8.563.81 256,563.81 1,098 CD GE CAPITAL FINANCIAL INC 1.15% 248,000.00 248,000.00 1.150% 8.563.81 256,563.81 1,096 CD GOLDMAN SACHS BANK 1.15% 248,000.00 248,000.00 1.150% 8.571.62 256,571.62 1,097 CD TRANSPORTATION ALLIANCE BANK INC .75% 249,000.00 249,000.00 0.750% 5.612.71 254,612.71 1,097 CD CITIZENS STATE BANK .50% 249,000.00 248,751.00 0.550% 2.742.46 251,493.46 731 CD STATE BANK OF INDIA 1.30% 248,000.00 248,000.00 1.300% 9.680.83 257,680.83 1,096 CD BMW BANK OF NORTH AMERICA 1.35% 248,000.00 248,000.00 1.350% 10.053.17 258,053.17 1,096 CD INDEPENDENCE BANK OF KENTUCKY .50% 249,000.00 248,751.00 0.500% 2.739.00 251,490.00 730 CD APPLE BANK FOR SAVINGS .50% 248,000.00 248,000.00 0.500% 2.480.00 250,480.00 730 CD STERLING SAVINGS BANK .75% 248,000.00 248,000.00 0.750% 4.749.36 252,749.36 932 CD PLUS INTERNATIONAL .85% 249,000.00 249,000.00 0.850% 5.520.35 254.520.35 952 CD SYNOVUS BANK .5% 248,000.00 248,000.00 0.500% 2.473.11 250,473.11 728 CD HUNTINGTON NATL BANK .75% 248,000.00 248,000.00 0.750% 4.652.55 252.652.55 913 CD SALLIE MAE BANK 1.35% 248,000.00 248,000.00 1.350% 9.869.73 257,869.73 1,076 CD BARCLAYS BANK DELAWARE 1.25% 248,000.00 248,000.00 1.250% 9.308.49 257,308.49 1,096 CD FIRST STATE BANK/MENDOA .50% 249,000.00 248,701.20 0.550% 3.636.09 252,337.29 825 CD KEYBANK NATIONAL ASSOCIATION .45% 248,000.00 248,000.00 0.450% 2.263.00 250,263.00 740 CD BLC COMMUNITY BANK .50% 249,000.00 248,690.24 0.550% 3.427.40 252,117.64 914 CD TRIUMPH BANK .50% 249,000.00 249,000.00 0.500% 3.107.41 252,107.41 911 CD GEORGIA BANK & TRUST .70% 248,000.00 247,628.00 0.750% 5.589.51 253,217.51 1,097 CD UNITED BANKERS BANK .50% 249,000.00 248,676.30 0.550% 3.436.20 252,112.50 911 CD LCA BANK CORPORATION .85% 248,000.00 248,000.00 0.850% 7.375.11 255,375.11 1,277 CD FLUSHING SAVINGS BANK.75% 248,000.00 247,628.00 0.800% 5.951.97 253,579.97 1,095 CD BANK OF THE WEST 1.4% 249,000.00 249,000.00 1.400% 13.943.96 262,943.96 1,460 CD COMENITY CAP BANK SALT LAKE CITY .50% 249.000.00 248,601.60 0.550% 4.233.74 252,835.34 1,094 CD EAGLE BANK .60% 249.000.00 249,000.00 0.600% 4.490.30 253,490.30 1,097 CD MIDLAND STATES BANK 1.25% 249,000.00 249,000.00 1.250% 12.450.00 261,450.00 1,461 CD NATIONAL REPUBLIC BANK 1.0% 249,000.00 249,000.00 1.000% 9,966.87 258,966.87 1,461 CD CARDINAL BANK MCLEAN VA .90% 249,000.00 249,000.00 0.900% 8.970.06 257,970.06 1,461 CD ORIENTAL BANK & TRUST .90% CALL 8/6/13 249,000.00 249,000.00 0.900% 6.735.45 255,735.45 1,097 CD FIRST BUSINESS BANK .60% 248,000.00 247,578.40 0.600% 5,635.72 253,214.12 1,279 INVESTMENT REPORT AS OF FEBRUARY 28,2013 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 10/22/2012 CD NATIONAL BANK OF COMMERCE .50% 249,000.00 248,551.80 0.550% 4,791.87 253,343.67 1,274 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 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 12/24/2012 CD DELTA NATL BANK & TRUST .90% 249,000.00 248,377.50 0.952% 11,624.88 260,002.38 1,792 12/24/2012 CD PACIFIC CONTL BANK .90% 249,000.00 248,452.20 0.946% 11,556.33 260,008.53 1,793 12/11/2012 CD BANCO POPULAR DE PR HATO 1.1% 248,000.00 248,000.00 1.100% 13,595.16 261,595.16 1.820 12/17/2012 CD FIRST AMERICAN BANK 1.0% 249,000.00 248,253.00 1.000% 13,128.78 261,381.78 1,816 12/14/2012 CD FIRST BANK OF PUERTO RICO 1.25% 249,000.00 249,000.00 1.250% 15,562.50 264,562.50 1.826 12/14/2012 CD BANKERS BANK KANSAS 1.0% 249,000.00 248,502.00 1.000% 12,948.00 261,450.00 1,826 01/16/2013 CD THE BANK OF HOLLAND 1.00% 249,000.00 248,751.00 1.000% 12,699.00 261,450.00 1,826 01/16/2013 CD BANK OF NORTHERN MICHIGAN 1.00% 249,000.00 248,751.00 1.000% 12,699.00 261,450.00 1,826 01/18/2013 CD STEARNS BANK .90% 249,000.00 248,253.00 1.000% 11,952.00 260,205.00 1,826 01/23/2013 CD FIRST FARMERS BANK & TRUST 1.0% 249,000.00 248,626.50 1.000% 12,823.50 261,450.00 1,826 01/30/2013 CD FARMERS & MERCHANTS BANK ,90% 249,000.00 248,253.00 0.900% 11,952.00 260,205.00 1,826 SUB-TOTAL 15,904,000.00 15,890,682.74 0.577% 479,137.85 16,369,820.59 1,169 0 WELLS FARGO BANK 728,299.00 728,299.00 0.020% 0.40 728,299.40 0 CORPORATE CASH MANAGEMENT ACCOUNT 1,722,571.12 1,722,571.12 0.020% 0.94 1,722,572.06 1 O LIBRARY ACCOUNT 658.00 658.00 0.000% -658.00 1 0 UNION TRUST 76,030.63 76,030.63 0.000% 0.00 76,030.63 1 0 LAIF WATER DISTRICT 37,668,526.85 37,668,526.85 0.290% 303.44 37.668.830.29 1 O LAIF PUBLIC IMPROVEMENT CORPORATION 34,052,000.00 34,052,000.00 0.290% 274.31 34.052.274.31 1 0 LAIF PUBLIC FINANCING CORPORATION 30,477.000.00 30,477,000.00 0.290% 245.51 30.477,245.51 1 O LAIF CITY OF CARLSBAD 44,379,161.95 44,379,161.95 0.290% 357.50 44,379,519.45 SUB-TOTAL 149,104,247.55 149,104,247.55 0.285% 1,182.10 149,105,429.65 GRAND TOTAL 622,939,247.55 630,061,081.92 1.091% 29,121,350.74 659,182,432.66 EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF FEBRUARY 28, 2013 Cash Balance by Fund: General 78,683,674 Special Revenue 48,184,212 Debt Service 0 Capital Projects: General Capital Construction 50,591,412 Traffic Impact Fees 20,617,137 Public Facilities Fees 46,173,968 Park Development 4,017,073 Transnet Taxes 9,165,328 Drainage Fees 5,844,689 Special Districts 86,194,915 Infrastructure Replacement 76,476,812 Redevelopment (see Trust Funds) 0 Other Capital Construction 2,578,263 Total 301,659,598 Enterprise: Carlsbad Municipal Water District 90,337,904 Sewer Fund 51,223,477 Solid Waste 7,236,564 Stormwater 3,153,327 Golf Course 16,130 Total 151,967,401 Internal Service 35,339,250 Agency Funds 7,628,603 Trust Funds 3,329,206 Total General Ledger Balance ** 626,791,943 Reconciling Adjustments (1) 117,408 Total Treasurer's Investment Portfolio at Amortized Cost 626,909,350 (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 03/11/13 IC EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO As of February 28, 2013 CORPORA TE NOTE AND COMMERCIAL PAPER RA TINGS 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+ COCA COLA AA3 AA- GENERAL ELECTRIC COMPANY AA3 AA+ GOOGLE INC AA2 AA- IBM CORP AA3 AA- JOHNSON & JOHNSON AAA AAA MASS MUTUAL GLOBAL AA2 AA+ MERCK AA3 AA MET LIFE GLOBAL 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 AAl 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 Maturity Date Carrying Value Market Value ALL STATE LIFE A1 A+ 04/30/2013 2,000,785 2,015,340 BARCLAYS BANK A2 A+ 12/15/2015 2,000,000 1,963,300 GENERAL ELECTRIC Al AA+ 05/09/2016 19,390,676 19,730,636 HSBC BANK USA Al AA-06/05/2017 10,000,000 9,757,500 * 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. )7 EXHIBIT 10 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF FEBRUARY 28, 2013 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 0.32% BARCLAYS BANK 2,000,000.00 0.32% BERKSHIRE HATHAWAY 19,421,409.77 3.08% COCA COLA CO 3,133,106.35 0.50% GENERAL ELECTRIC CAP 19,390,658.05 3.08% GENERAL ELECTRIC COMPANY 8,032,665.00 1.27% GOOGLE 1,050,940.00 0.17% HSBC BANK USA 10,000,000.00 1.59% IBM CORP 8,581,305.00 1.36% JOHNSON & JOHNSON 2,104,120.00 0.33% MASS MUTUAL 3,607,914.95 0.57% MERCK & CO 5,498,750.00 0.87% MET LIFE GLOBAL FUND 22,244,146.45 3.53% MICROSOFT 2,072,820.00 0.33% NEW YORK LIFE 11,847,794.90 1.88% PROTER & GAMBLE 13,392,464.17 2.13% PROVIDENCE HEALTH 2,237,929.50 0.36% ROYAL BANK OF CANADA 4,086,150.00 0.65% 3M 2,121,417.76 0.34% SHELL INTERNATIONAL FIN 5,384,350.00 0.85% TOYOTA 9,023,645.00 1.43% WAL-MART 14,011,419.46 2.22% WESTPAC BANKING CORP 5,000,000.00 0.79% PERCENTAGE WEIGHTINGS BY FEDERAL AGENCY ISSUER Investment Cost Percent of Portfolio** FAMCA 15,016,370.00 2.38% FICO 2,909,735.32 0.46% FEDERAL FARM CREDIT BANK 47,854,733.03 7.60% FEDERAL HOME LOAN BANK 75,258,342.86 11.94% FEDERAL HOME LOAN MORTGAGE CORP 35,824,988.36 5.69% FEDERAL NATIONAL MORTGAGE ASSOC 105,773,891.03 16.79% TVA 4,099,415.64 0.65% U.S.TREASURY 2,062,109.25 0.33% Total Portfolio $630,061,081.92 No more than 5% may be invested with a single corporate issuer. *There are no percentage limits on federal agency issuers. 12