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HomeMy WebLinkAbout2013-04-30; City Council; 21199; Report on City Investments March 31, 2013CITY OF CARLSBAD - AGENDA BILL AB# 21.199 REPORT ON CITY INVESTMENTS DEPT. HEAD ^ MTG. 4/30/13 AS OF MARCH 31,2013 CITY ATTY. DEPT. TRS CITY MGR. TtL. 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 March 31, 2013 is summarized below. Pooled Investment Portfolio (Cash and Securities) Current Month Prior Month Par Value 612,710,819 622,939,247 Cost of Investments 620,480,160 630,061,082 Amortized Cost (1) 617,174,488 626,909,350 Market Value (2) 620,989,721 630,812,954 (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 3/31/13. 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. The $9 million decrease between the February and March 2013 reports is due mainly to the payment of $7.4 million from the housing trust fund for an affordable housing loan and $2.9 million repayment to San Diego County for the Redevelopment Agency dissolution balance pfer AB1484 and AB1X26. FOR CITY CLERKS USE ONLY. COUNCIL ACTION: APPROVED CONTINUED TO DATE SPECIFIC • DENIED CONTINUED TO DATE UNKNOWN • CONTINUED • RETURNED TO STAFF • WITHDFIAWN • OTHER - SEE MINUTES • AMENDED • DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 Nancv.$ullivan@carlsbadca.gov PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF MARCH 31. 2013 FUND EQUITY IN POOLED INVESTMENTS (Dollar Amounts in Millions) General Special Revenue $77 $ 42 Internal Service $36 Agency/Trust $io Enterprise $151 Capital Projects $301 Total Treasurer's Investment Portfolio at Amortized Cost March 31,2013 $617 million Pooled Investment Interest Income Current Month FYTD Prior Month FYTD Current Month Income Cash Income Fiscal Year-to-Date * 7,495,253 6,791,726 703,527 'The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement Average Life (Years) Average Yield To Maturity Modified Duration January 2013 2.25 1.170% 2.190 February 2013 2.21 1.091% 2.146 March 2013 2.27 1.092% 2.210 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 March 28, 2013 payment of $2.9 million to San Diego County did cause the portfolio to hit a duration of 2.21. Our policy states that the maximum duration allowed is 2.2. This variance will self-correct in April. The pooled investment portfolio has the ability to meet the City's cash flow demands for the next six (6) months. PAGE 3 OF AB REPORT ON CITY INVESTMENTS AS OF MARCH 31. 2013 Investment Portfolio for Bond Proceeds Current Quarter Prior Quarter Par Value 11,561,774 17,500,304 Cost 11,561,774 17,500,304 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 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 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF MARCH 31,2013 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 16,548,096 15,892,348 16,654,887 16,004,467 76,425 0.56 0.58 FN 14,218,341 14,204,649 14,277,810 14,271,359 0 0.96 0.96 CP 0 0 0 0 0 0.00 0.00 TR 2,005,855 2,006,944 2,027,180 2,032,140 46,875 2.44 2.44 FA 278,558,021 271,226,321 280,125,505 272,922,975 3,725,692 1.16 1.21 CN 177,021,356 174,474,840 179,081,520 176,477,765 3,293,901 1.62 1.62 LAIF 125,274,000 146,576,689 125,274,000 146,576,689 351,841 0.29 0.29 CUSTODY 33,998 76,031 33,998 76,031 10 0.00 0.00 SWEEP 2,653,138 1,722,571 2,653,138 1,722,571 509 0.02 0.02 BANKACCT 861,683 728,957 861,683 728,957 0 0.02 0.02 TOTALS $617,174,488 $626,909,350 $620,989,721 $630,812,954 7,495,253 1.09% 1.09% 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 M X H OT H 1-3 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF MARCH 31,2013 BREAKDOWN OF MATURITIES BY CLASSIFICATION 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 992,000 1,882,080 0 2,062,109 17,673,955 12,395,927 125,274,000 33,998 2,653,138 861,683 $163,828,891 (1) 26.4% 7 MONTHS TO 1 YEAR 744,000 4,099,416 0 0 15,437,880 3,528,648 0 0 0 0_ $23,809,944 (1) 3.8% $187,638,835 (1) 30.2% 1 TQ 5 YEARS 14,810,089 7,881,429 0 0 247,186,627 162,963,180 0 0 0 0_ $432,841,325 69.8% TOTAL % TOTAL 16,546,089 13,862,925 0 2,062,109 280,298,462 178,887,756 125,274,000 33,998 2,653,138 861,683 $620,480,160 100.0% 2.7% 2.2% 0.0% 0.3% 45.2% 28.8% (2) 20.2% 0.0% 0.4% 0.1% 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. X H NJ YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1998 - MARCH 2013 -^EX-LAIF ^LAIF X H w H ^^ u> MARKET YIELD CURVE 6/30/11,6/30/12, 3/31/13 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 -03/31/2013 .07 .24 0.77 1.85 M X H dd Cumulative Millions $ Cumulative Cash Income FY12-13 (March 2013) 14 12 10 8 Monthly Interest Income Millions $ 0.84 0.83 0.62 0.7 0.55 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun 1=1 Interest Income --^-Budget Actual 8 7 6 5 4 3 2 1 0 M X H W H H3 Ul City of Carlsbad TRANSACTIONS FOR PERIOD: 01/01/13 TO 03/31/13 3RD QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date SI IVC Date Type Security Date Value Coupon (Cost) Rate Interest Return DU TO 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 FAMGA 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 MARCH 02/27/2013 03/04/2013 CD GATEWAY BANK OF SW 07/28/2013 209,000.00 0.950% 208.373.00 1.070% 10,367.28 218,740.28 02/21/2013 03/06/2013 FA FNMA 03/06/2015 3,050,000.00 1.000% 3,050,000.00 1.000% 144,875.00 3,194,875.00 03/05/2013 03/06/2013 FA FNMA 05/22/2013 5,000,000.00 0.625% 5,001,350.00 1.140% 91.184.72 5,092,534.72 03/05/2013 03/08/2013 CN WAL-MART N/A 3,000,000.00 5.800% 3,669,120.00 1.140% 189,763.33 3,858,883.33 03/07/2013 03/12/2013 FA FFCB 03/12/2014 5.000,000.00 1.030% 4,991,500.00 1.065% 266.000.00 5,257,500.00 03/11/2013 03/14/2013 CD SUNTRUST BANKATLANT N/A 200,000.00 0.280% 198,780.00 0.649% 2.152.35 200,932.35 03/11/2013 03/28/2013 FA FNMA 03/28/2014 4,000,000.00 0.500% 4.000.000.00 0.500% 60.000.00 4,060,000.00 03/21/2013 03/26/201 a CN COCA-COLA N/A 1,000,000.00 1.150% 1,000.000.00 1.150% 57.627.78 1,057,627.78 03/27/2013 03/28/2013 FA FHLB 08/19/2013 4,000,000.00 0.500% 4,000,000.00 0.500% 57.833.33 4,057,833.33 03/22/2013 03/28/2013 CD WASHINGTON FEDERAL 09/28/2013 249,000.00 1.000% 248,253.00 1.062% 13,197.00 261,450.00 TOTAL THIRD QUARTER 2012-2013 77,000,000.00 77,661,476.50 0.89% 2,957,714.85 80,619,191.35 X H w H H8 City of Carlsbad TRANSACTIONS FOR PERIOD: 01/01/13 TO 03/31/13 3RD QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Type Security Date Value Coupon (Cost) Rate Interest Return 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 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 MARCH 04/26/2012 FA FNMA 03/08/2013 4,000,000.00 1.200% 4,000,000.00 1.200% 233,600.00 4,233,600.00 03/08/2013 FA FNMA 03/08/2013 5,000.000.00 1.375% 5,000,000.00 1.375% 343,750.00 5,343,750.00 05/03/2012 FA FNMA 03/28/2013 1.655,000.00 1.010% 1.655,000.00 1.304% 106,280.88 1,761,280.88 TOTAL THIRD QUARTER 2012-2013 41,655,000.00 41,625,700.00 1.29% 2,567,555.88 44,193,255.88 INVESTMENT REPORT AS OF MARCH 31,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 03/28/2013 FA FHLB .500% CALL 8/19/13 CONT 4,000,000.00 4,000,000.00 0.500% 57,833.33 4,057,833.33 1,058 03/06/2013 FA FNMA .625% CALL 5/22/13 QRTLY 5,000,000.00 5,001,350.00 1.140% 91,184.72 5,092,534.72 1,083 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 H X H to H 1^ 00 INVESTMENT REPORT AS OF MARCH 31,2013 INVESTMENT DATE 06/27/2012 03/28/2013 10/18/2012 04/27/2011 01/11/2013 10/06/2011 12/05/2012 06/06/2012 11/27/2012 12/27/2012 01/03/2013 05/24/2012 03/13/2012 04/26/2012 05/10/2012 06/04/2012 05/24/2012 05/30/2012 06/07/2012 07/05/2012 08/16/2012 07/12/2012 08/14/2012 01/17/2013 12/11/2012 09/27/2012 12/19/2012 10/18/2012 10/18/2012 11/27/2012 02/19/2013 03/06/2013 12/03/2012 12/28/2012 01/22/2013 01/25/2013 01/30/2013 01/30/2013 02/01/2013 02/05/2013 03/12/2013 TYPE SECURITY FA FFCB .80% CALL 6/21/13 CONTINUOUS FA FNMA .50% CALL 3/28/14 ONE TIME FA FFCB .50% CALL 1/18/13 CONTINUOUS FA FHLB 2.5% NON-CALL FA FHLMC .75% CALL 4/5/13 QRTLY FA FFCB 1.30% NON-CALL FA FFCB .65% CALL 1/24/13 CONTINUOUS FA FNMA 1.0% CALL 5/23/13 QRTLY FA FHLB .55% BULLET FA FFCB .60% BULLET FA FHLMC .60% BULLET FA FNMA 1.150% ONE CALL 2/28/14 FA FNMA 1.150% ONE CALL 3/13/14 FA FFCB 1.20% CALL 4/25/13 CONTINUOUS FA FNMA 1.30% CALL 5/10/13 QRTLY FA FNMA .625% CALL 5/17/13 ANNUAL STEP FA FHLMC 1.2% CALL 5/24/13 QRTLY FA FH LMC 1.2% CALL 5/30/14 QRTLY FA FHLMC 1.30% CALL 6/7/13 QRTLY FA FHLMC 1.150% CALL 6/7/13 QRTLY FA FHLB .875% NON-CALL FA FNMA 1.1 % CALL 7/11/14 QRTLY FA FNMA 1.0% CALL 8/14/13 QRTLY FA FH LMC 1.0% CALL 2/14/13 QRTLY FA FNMA .70% CALL8/22/13 QRTLY STEP FA FNMA 0.70% CALL 9/27/13 QRTLY STEP FA FHLB 1.0% CALL 5/9/13 MONTHLY FA FFCB .87% CALL 10/18/13 CONT FA FNMA 0.70% CALL 10/18/13 QRTLY STEP FA FNMA 0.90% CALL 11 /27/13 QRTLY FA FFCB .87% CALL 11/27/13 CONT FA FNMA 1.0% CALL 3/6/15 ONE TIME FA FHLB 2.625% NON-CALL FA FHLB .95% CALL 6/28/13 MONTHLY FA FHLMC .95% CALL 1 /22/15 QRTLY FA FAMCA .93% NON-CALL FA FHLB 1.00% CALL 7/30/13 QRTLY FA FHLB 1.00% CALL 7/30/13 QRTLY FA FAMCA 1.05% NON-CALL FA FHLB 1.00% CALL 8/5/13 CONT FA FFCB 1.03% CALL 3/12/14 CONT PAR VALUE 5,000,000.00 4,000,000.00 5.000,000.00 2,000,000.00 4,000,000.00 5.000,000.00 2,266,000.00 2,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 2,050.000.00 3.950,000.00 3,000,000.00 5,000,000.00 4,000,000.00 5,000,000.00 5,000,000.00 4,000,000.00 1,000,000.00 4,000,000.00 4,000,000.00 5,000,000.00 3,200,000.00 2,800,000.00 5,000,000.00 3,000,000.00 5,000,000.00 5,000,000.00 4,000,000.00 2,000,000.00 3,050,000.00 3,000,000.00 5,000,000.00 3,350,000.00 5,000,000.00 5,000,000.00 5,000,000.00 5,000.000.00 5,000,000.00 5,000,000.00 INVESTED AMOUNT 5,002,500.00 4,000,000.00 4,996.250.00 2,000,000.00 4,002,320.00 5,000,000.00 2,265,433.50 1,999,000.00 5,000,000.00 3,000,000.00 2,998.500.00 2,050,000.00 3,942,100.00 2,998,200.00 5,000.000.00 4.000,000.00 4,995.000.00 5.000.000.00 4,000,000.00 999,750.00 4,000,000.00 4,000,000.00 5,000,000.00 3,200,000.00 2,803,889.20 5,000,000.00 2,999.400.00 4.998,500.00 5,000,000.00 4,000,000.00 1,985,000.00 3,050,000.00 3,270,090.00 5,000,000.00 3,341.826.00 5.004,870.00 5,000,000.00 5,000,000.00 5,000,000.00 4,987,500.00 4,991,500.00 RETURN RATE 0.786% 0.500% 0.522% 2.500% 0.730% 1.300% 0.657% 1.011% 0.550% 0.600% 0.613% 1.150% 1.191% 1.200% 1.300% 1.566% 1.221% 1.200% 1.300% 1.155% 0.875% 1.100% 1.000% 1.000% 0.700% 1.165% 1.000% 0.876% 1.100% 1.100% 1.030% 1.000% 0.790% 0.950% 1.000% 0.910% 1.000% 1.000% 1.000% 1.050% 1.065% INTEREST 146,833.33 60,000.00 91,250.00 250,000.00 109,680.00 325,000.00 57,805.03 90,277.78 112,291.67 90,000.00 73,500.00 112,243.19 235,025.00 181,700.00 325,000.00 313,819.44 305,000.00 300,000.00 260,000.00 56,855.56 169,166.67 219,877.78 250,000.00 146,400.00 132,976.36 293,750.00 147,266.67 219,000.00 275,000.00 1,275,000.00 98.036.67 144,875.00 124,753.75 237,500.00 167,299.00 227,500.83 250,000.00 237,500.00 262,354.17 262,500.00 266,000.00 INVESTMENT RETURN 5,149,333.33 4,060,000.00 5,087,500.00 2,250,000.00 4,112,000.00 5,325,000.00 2,323,238.53 2,089,277.78 5,112,291.67 3,090,000.00 3,072,000.00 2,162,243.19 4,177,125.00 3,179,900.00 5,325,000.00 4,313,819.44 5,300,000.00 5,300,000.00 4,260,000.00 1,056,605.56 4,169,166.67 4,219,877.78 5,250,000.00 3,346,400.00 2,936,865.56 5,293,750.00 3,146,666.67 5,217,500.00 5,275,000.00 5,275,000.00 2,083,036.67 3,194,875.00 3,394,843.75 5,237,500.00 3,509,125.00 5,232,370.83 5,250,000.00 5,237,500.00 5,262,354.17 5,250,000.00 5,257,500.00 TERM (Davs) 1,363 1,096 1,278 1,827 1,363 1,827 1.419 1,631 1,491 1,461 1,461 1.741 1,826 1,825 1,826 1,808 1,826 1,826 1,826 1,798 1,765 1,825 1,826 1,670 1,715 1,826 1,786 1,826 1,826 1,826 1,742 1,736 1,831 1,826 1,826 1,825 1,826 1,826 1,824 1,826 1,826 SUB-TOTAL 277,566,000.00 280,298,461.62 1.157% 15,195,349.14 295,493,810.76 INVESTMENT REPORT AS OF MARCH 31,2013 rESTMENT 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 291,942,000.00 294,161,386.25 16,023,404.88 310,184,791.13 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 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 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 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 MARCH 31,2013 'ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 03/08/2013 CN WAL-MART 5.8% 3,000,000.00 3,669,120.00 1.140% 189,763.33 3,858,883.33 1,805 03/26/2013 CN COCA COLA CA 1.150% MAKE-WHOLE CALL 1,000,000.00 1,000,000.00 1.150% 57,627.78 1,057,627.78 1,832 SUB-TOTAL 173,384,000.00 178,887,756.13 1.617% 11,948,537.53 190,836,293.66 1,466 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 INVESTMENT REPORT AS OF MARCH 31,2013 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 12/19/2012 CD MIZUHO CORPORATE BANK .50% 247,000.00 247,000.00 0.500% 1,235.00 248,235.00 365 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 10/24/2012 CD INDEPENDENCE BANK OF KENTUCKY .50% 249,000.00 248,751.00 0.500% 2,739.00 251,490.00 730 10/24/2012 CD APPLE BANK FOR SAVINGS .50% 248,000.00 248,000.00 0.500% 2,480.00 250,480.00 730 03/14/2013 CD SUNTRUST BANK ATLANTA .28% 200,000.00 198,780.00 0.640% 2,152.35 200,932.35 608 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 11/30/2012 CD SYNOVUS BANK .5% 248,000.00 248,000.00 0.500% 2,473.11 250.473.11 728 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 10/17/2012 CD FIRST STATE BANK/MENDOA .50% 249,000.00 248,701.20 0.550% 3,636.09 252,337.29 825 02/06/2013 CD KEYBANK NATIONAL ASSOCIATION .45% 248,000.00 248,000.00 0.450% 2,263.00 250,263.00 740 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 11/29/2012 CD UNITED BANKERS BANK .50% 249,000.00 248,676.30 0.550% 3.436.20 252,112.50 911 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 10/17/2012 CD COMENITY CAP BANK SALT LAKE CITY .50% 249,000.00 248,601.60 0.550% 4,233.74 252,835.34 1,094 11/07/2012 CD EAGLE BANK .60% 249,000.00 249,000.00 0.600% 4,490.30 253,490.30 1,097 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 T 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 INVESTMENT REPORT AS OF MARCH 31,2013 INVESTMENT DATE 02/10/2012 02/06/2013 08/24/2012 10/22/2012 05/04/2012 05/18/2012 05/22/2012 05/31/2012 08/15/2012 02/28/2012 12/24/2012 12/24/2012 12/11/2012 12/17/2012 12/14/2012 12/14/2012 01/16/2013 01/16/2013 01/18/2013 01/23/2013 03/04/2013 01/30/2013 03/28/2013 TYPE CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD O O O O O O O O SECURITY CARDINAL BANK MCLEAN VA .90% ORIENTAL BANK & TRUST .90% CALL 8/6/13 FIRST BUSINESS BANK .60% NATIONAL BANK OF COMMERCE .50% HERITAGE BANK OF COMMERCE .80% NORTH JERSEY COMMUNITY .85% STATE BANK & TRUST CO MACON, GA .80% CRESCENT BANK & TRUST .90% EVERBANK .90% MERCANTILE BANK OF MICHIGAN 1.15% DELTA NATL BANK & TRUST .90% PACIFIC CONTL BANK .90% BANCO POPULAR DE PR HATO 1.1% FIRST AMERICAN BANK 1.0% FIRST BANK OF PUERTO RICO 1.25% BANKERS BANK KANSAS 1.0% THE BANK OF HOLLAND 1.00% BANK OF NORTHERN MICHIGAN 1.00% STEARNS BANK .90% FIRST FARMERS BANK & TRUST 1.0% GATEWAY BANK OF SW FLORIDA .95% FARMERS & MERCHANTS BANK .90% WASHINGTON FEDERAL SAVINGS 1.0% CALL WELLS FARGO BANK CORPORATE CASH MANAGEMENT ACCOUNT LIBRARY ACCOUNT UNION TRUST LAIF WATER DISTRICT LAIF PUBLIC IMPROVEMENT CORPORATION LAIF PUBLIC FINANCING CORPORATION LAIF CITY OF CARLSBAD PAR INVESTED RETURN INVESTMENT TERM VALUE AMOUNT RATE INTEREST RETURN (Davs) 249,000.00 249,000.00 0.900% 8,970.06 257,970.06 1,461 249,000.00 249,000.00 0.900% 6,735.45 255,735.45 1,097 248,000.00 247,578.40 0.600% 5,635.72 253,214.12 1,279 249,000.00 248,551.80 0.550% 4,791.87 253,343.67 1,274 249,000.00 248,004.00 0.900% 8,953.05 256,957.05 1,459 248,000.00 247,008.00 0.950% 9,429.77 256,437.77 1,461 249,000.00 248,004.00 0.900% 8,974.88 256,978.88 1,462 249,000.00 248,502.00 0.950% 9,468.06 257,970.06 1,461 248,000.00 247,008.00 0.900% 9,926.11 256,934.11 1,461 248,000.00 247,380.00 1.150% 14,895.62 262,275.62 1,827 249,000.00 248,377.50 0.952% 11,624.88 260,002.38 1,792 249,000.00 248,452.20 0.946% 11,556.33 260,008.53 1,793 248,000.00 248,000.00 1.100% 13,595.16 261,595.16 1,820 249,000.00 248,253.00 1.000% 13,128.78 261,381.78 1,816 249,000.00 249,000.00 1.250% 15,562.50 264,562.50 1,826 249,000.00 248,502.00 1.000% 12,948.00 261,450.00 1,826 249,000.00 248,751.00 1.000% 12,699.00 261,450.00 1,826 249,000.00 248,751.00 1.000% 12,699.00 261,450.00 1,826 249,000.00 248,253.00 1.000% 11,952.00 260,205.00 1.826 249,000.00 248,626.50 1.000% 12,823.50 261,450.00 1,826 209,000.00 208,373.00 1.070% 10,367.28 218,740.28 1,792 249,000.00 248,253.00 0.900% 11,952.00 260,205.00 1,826 249,000.00 248,253.00 1.000% 13,197.00 261.450.00 1,826 16.562,000.00 16,546,088.74 0.562% 504,854.48 17.050,943.22 1,180 861,123.00 861,123.00 0.020% 0.47 861,123.47 2,653,138.31 2,653,138.31 0.020% 1.45 2,653,139.76 1 559.87 559.87 0.000% -559.87 1 33,998.02 33,998.02 0.000% 0.00 33,998.02 1 31,299,000.00 31,299,000.00 0.290% 252.13 31,299,252.13 1 31,052,000.00 31,052,000.00 0.290% 250.14 31,052,250.14 1 30,477,000.00 30,477,000.00 0.290% 245.51 30,477,245.51 1 32,446,000.00 32,446,000.00 0.290% 261.37 32,446,261.37 28,822,819.20 128,822,819.20 0.283% 1,011.08 128,823,830.28 GRAND TOTAL 612,710,819.20 620,480,159.57 1.092% 28,718,377.96 649.198,537.53 EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF MARCH 31,2013 Cash Balance by Fund: General 77,089,897 Special Revenue 41,845,460 Debt Service 0 Capital Projects: General Capital Construction 50,612,829 Traffic Impact Fees 20,644,965 Public Facilities Fees 46,179,614 Park Development 4,020,467 Transnet Taxes 7,822,568 Drainage Fees 5,833,064 Special Districts 86,385,008 Infrastructure Replacement 76,518,779 Redevelopment (see Trust Funds) 0 Other Capital Construction 2,629,620 Total 300,646,914 Enterprise: Carlsbad Municipal Water District 89,279,204 Sewer Fund 51,797,992 Solid Waste 7,223,058 Storm Water 3,040,654 Golf Course 18,230 Total 151,359,138 Internal Service 35,788,311 Agency Funds 9,307,129 Trust Funds 389,759 Total General Ledger Balance ** 616,426,608 Reconciling Adjustments (1) 747,881 Total Treasurer's Investment Portfolio at Amortized Cost 617,174,488 (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 04/10/13 EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO As of March 31, 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 AAI 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 A1 A+ 04/30/2013 2,000,386 2,008,040 A2 A+ 12/15/2015 2,000,000 2,044,460 Al AA+ 05/09/2016 19,391,336 19,774,406 A1 AA-06/05/2017 10,000,000 9,755,000 ALL STATE LIFE BARCLAYS BANK GENERAL ELECTRIC HSBC BANK USA * 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. EXHIBIT 10 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF MARCH 31,2013 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 0.33% BARCLAYS BANK 2,000,000.00 0.32% BERKSHIRE HATHAWAY 19,421,409.77 3.13% COCA COLA CO 4,133,106.35 0.67% GENERAL ELECTRIC CAP 19,390,658.05 3.13% GENERAL ELECTRIC COMPANY 8,032,665.00 1.29% GOOGLE 1,050,940.00 0.17% HSBC BANK USA 10,000,000.00 1.61% IBM CORP 8,581,305.00 1.38% JOHNSON & JOHNSON 2,104,120.00 0.34% MASS MUTUAL 3,607,914.95 0.58% MERCK & CO 5,498,750.00 0.89% MET LIFE GLOBAL FUND 22,244,146.45 3.58% MICROSOFT 2,072,820.00 0.33% NEW YORK LIFE 11,847,794.90 1.91% PROTER & GAMBLE 13,392,464.17 2.16% PROVIDENCE HEALTH 2,237,929.50 0.36% ROYAL BANK OF CANADA 2,038,220.00 0.33% 3M 2,121,417.76 0.34% SHELL INTERNATIONAL FIN 5,384,350.00 0.87% TOYOTA 9,023,645.00 1.45% WAL-MART 17,680,539.46 2.85% WESTPAC BANKING CORP 5,000,000.00 0.81% PERCENTAGE WEIGHTINGS BY FEDERAL AGENCY ISSUER Investment Cost Percent of Portfolio** FAMCA 15,016,370.00 2.42% FICO 2,909,735.32 0,47% FEDERAL FARM CREDIT BANK 52,846,233.03 8.52% FEDERAL HOME LOAN BANK 76,294,402.86 12,30% FEDERAL HOME LOAN MORTGAGE CORP 35,824,988.36 5.77% FEDERAL NATIONAL MORTGAGE ASSOC 107,170,241.03 17.27% TVA 4,099,415.64 0.66% U.S.TREASURY 2,062,109.25 0.33% Total Portfolio $620,480,159,57 No more than 5% may be invested with a single corporate issuer, *There are no percentage limits on federal agency issuers. t o a 0 *-< c s JQ +3 O (0 (0 CM ^ O . o O o tm. 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