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HomeMy WebLinkAbout2013-08-27; City Council; 21342; Report on City Investments June 30, 201316 CITY OF CARLSBAD - AGENDA BILL AB# 21.342 REPORT ON CITY INVESTMENTS DEPT. HEAD ~W7 MTG. 8/27/13 AS OF JUNE 30, 2013 CITYATTY. ^ DEPT. TRS CITY MGR. 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 June 30, 2013 is summarized below. Pooled Investment Portfolio (Cash and Securities) Current Month Prior Month Par Value 634,684,425 632,707,535 Cost of Investments 641,918,632 640,145,930 Amortized Cost (1) 638,531,426 636,821,751 Market Value (2) 636,806,973 638,674,607 (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 Califomia's custodial report as of 6/30/13. 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) Special Revenue General $94 $43 Internal Service $35 Agency/Trust $19 Enterprise $155 Capital Projects $292 Total Treasurer's Investment Portfolio at Amortized Cost June 30,2013 $638 million FOR CITY CLERKS USE ONLY. COUNCIL ACTION: APPROVED DENIED CONTINUED WITHDRAWN AMENDED • • • • • CONTINUED TO DATE SPECIFIC • CONTINUED TO DATE UNKNOWN • RETURNED TO STAFF • OTHER - SEE MINUTES X. COUNCIL RECEIVED THE REPORT. DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 Nancv.Sullivan@carlsbadca.qov PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF JUNE 30. 2013 Pooled Investment Interest Income Current Month FYTD Prior Month FYTD Current Month Income Cash Income Fiscal Year-to-Date * 9,567,780 8,954,500 613,280 *The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement Average Life (Years) Average Yield To Maturity Modified Duration April 2013 2.22 1.033% 2.154 May 2013 2.14 0.991% 2.073 June 2013 2.21 0.988% 2.136 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 11,545,425 11,561,774 Cost 11,545,425 11,561,774 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 EXHIBITS FOR POOLED INVESTMENTS: 6. Fourth Quarter Transactions 7. Detailed Investment Report 8. Fund Equity in Pooled Investments 9. Corporate Note and Commercial Paper Ratings 10. Percentage Weightings By Corporate Note Issuer 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 JUNE 30, 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 17,293,068 17,292,663 17,280,613 17,404,931 109,321 0.89 0.88 FN 12,258,142 14,245,283 12,305,267 14,296,355 0 0.83 0.96 CP 0 0 0 0 0 0.00 0.00 TR 2,002,660 2,003,713 2,012,540 2,017,300 62,500 2.44 2.44 FA 283,145,161 273,707,797 280,810,523 273,924,276 4,573,573 1.11 1.12 CN 167,681,971 167,798,760 168,247,605 169,258,211 4,372,257 1.48 1.48 LAIF 149,428,466 156,741,466 149,428,466 156,741,466 449,443 0.25 0.25 CUSTODY 440 857 440 857 17 0.00 0.00 SWEEP 6,073,905 4,471,257 6,073,905 4,471,257 669 0.02 0.02 BANK ACCT 647,614 559,955 647,614 559,955 0 0.02 0.02 TOTALS $638,531,426 $636,821,751 $636,806,973 $638,674,607 9,567,780 0.99% 0.99% CD - Certificate of Deposit TR - US Treasury LAIF - Local Agency Investment Fund FN - Federal Discount Notes CP - Corporate Paper FA - Federal Agency CN - Corporate Notes Custody - Investment Cash account SWEEP - General Fund Ovemight Cash acccount Bank Account - General Fund Cash account M X ffi H H CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF JUNE 30,2013 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 1,736,000 4,099,416 0 2,062,109 21,835,773 2,121,418 149,428,466 440 6,073,905 647,614 $188,005,141 (1) 29.3% 7 MONTHS TO 1 YEAR 995,000 1,027,655 0 0 9,279,440 15,473,961 0 0 0 0_ $26,776,056 (1) 4.2% $214,781,196 (1) 33.5% 1 TO 5 YEARS 14,558,852 6,853,774 0 0 253,687,597 152,037,213 0 0 0 0_ $427,137,436 66.5% TOTAL % TOTAL 17,289,852 11,980,845 0 2,062,109 284,802,810 169,632,592 149,428,466 440 6,073,905 647,614 $641,918,632 100.0% 2.7% 1.9% 0.0% 0.3% 44.4% 26.4% (2) 23.3% 0.0% 1.0% 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. td X ffi M ro 3.00 2.75 2.50 2.25 2.00 1.50 1.25 0.75 0.50 0.25 0.00 YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1999-JUNE 2013 I I N I I I I M I I M I I I I I I M I M I M I M I I I I M I I I I I I I I I I I I I I I I M I I I I I I M I I I I M I I I I M I M I I M 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 M I I I I I I I I I I I M M X ffi H ro H MARKET YIELD CURVE 6/30/11,6/30/12,6/30/13 Market Rates 3 Mth 2 Yr 5Yr 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 -••-06/30/2013 .03 .36 1.40 2.49 X ffi M ro H 1-3 Cumulative Cash Income FY12-13 Cumulative Millions $ 14 12 10 8 (June 2013) Monthly Interest Income Millions $ 1.25 0.84 0.83 0.62 0.7 0.93 0.55 0.53 Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun o<3 Interest Income —•--Budget -»-Actual 8 7 6 5 4 3 2 1 0 X ffi H ro H City of Carisbad TRANSACTIONS FOR PERIOD: 04/01/13 TO 06/30/13 4th QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Type Securitv Date Value Coupon (Cost) Rate Interest Return BUYS APRIL 03/19/2013 04/05/2013 CD BOSTON PRIVATE BANK 10/04/2013 248,000.00 0.950% 247.008.00 1.032% 12,765.55 259,773.55 03/21/2013 04/17/2013 FA FHLMC 04/17/2014 5,000,000.00 1.100% 4.993,750.00 1.126% 281.250.00 5,275,000.00 04/16/2013 04/18/2013 CD FIRST STATE BANK NE 10/18/2013 249,000.00 0.950% 248.502.00 1.353% 12.325.50 260,827.50 04/12/2013 04/30/2013 FA FHLB 06/30/2015 4,000,000.00 0.500% 4.000.000.00 0.500% 73.333.33 4.073,333.33 04/09/2013 MAV 04/30/2013 CD FOREST COMMERCIAL BAN! 10/30/2013 249,000.00 0.900% 248.253.00 1.500% 11,997.00 260,250.00 MAY 05/06/2013 05/07/2013 FA FHLB 09/20/2013 3,000,000.00 1.050% 3,000,000.00 1.050% 153.387.50 3,153,387.50 05/07/2013 05/07/2013 FA FHLB 03/20/2015 3,000.000.00 1.000% 3,000,000.00 1.000% 146.083.33 3,146.083.33 05/08/2013 05/08/2013 FA FHLB 02/20/2014 1,000,000.00 1.100% 1,000,774.00 1.080% 51.842.67 1,052.616.67 05/02/2013 05/28/2013 FA FNMA 05/28/2014 5,000,000.00 0.500% 4,997,500.00 0.514% 90,000.00 5.087.500.00 05/09/2013 05/28/2013 FA FHLMC 05/28/2015 5,000,000.00 0.750% 5.000.000.00 0.750% 168,750.00 5,168,750.00 05/09/2013 05/15/2013 CN BERSHIRE HATHAWAY N/A 5,000,000.00 1.300% 5.019.345.05 1.220% 305,654.95 5,325,000.00 05/22/2013 05/23/2013 FA FHLMC 04/30/2014 3,000,000.00 1.050% 3.000.000.00 1.050% 155,487.50 3,155,487.50 05/29/2013 05/30/2013 FA FHLB 07/04/2013 3,000,000.00 1.050% 2,964,750.00 1.293% 193,100.00 3.157,850.00 JUNE 05/22/2013 06/12/2013 FA FHLMC 09/12/2013 3,000,000.00 1.200% 2,999.100.00 1.206% 180.900.00 3,180,000.00 05/22/2013 06/20/2013 FA FHLB 04/30/2014 5,000,000.00 1% STEP 5.000.000.00 1.232% 343.750.00 5,343.750.00 06/11/2013 06/13/2013 FA FNMA 12/13/2013 5,000,000.00 0.8%STEF 4.930.000.00 1.407% 351,250.00 5,281,250.00 06/11/2013 06/20/2013 FA FHLMC 12/20/2013 4,000,000.00 0.570% 3,984,400.00 0.702% 84,000.00 4,068,400.00 06/18/2013 06/20/2013 FA FNMA 12/20/2013 4,000,000.00 1.250% 3,977,200.00 1.360% 272,800.00 4,250,000.00 05/29/2013 06/26/2013 FA FHLMC 09/26/2013 5,000,000.00 1.400% 4,997,500.00 1.410% 352,500.00 5,350,000.00 TOTAL FOURTH QUARTER 2012-2013 63,746.000.00 63.608.082.05 1.057% 3.241,177.33 66,849,259.38 MATURITIES APRIL 04/24/2008 CN MET UFE GLOBAL N/A 1,000.000.00 5.125% 1.003,232.48 5.050% 251.024.46 1,254,256.94 05/07/2008 CN MET LIFE GLOBAL N/A 2,000,000.00 5.125% 2.019.402.04 4.900% 485.410.46 2,504,812.50 05/12/2009 CN WAL-MART N/A 1,000,000.00 4.250% 1,047,829.91 2.950% 118.982.59 1.166.812.50 Rii A V 05/30/2008 CN ALL STATE LIFE N/A 2,000.000.00 5.375% 2,023,559.81 5.100% 504.981.86 2.528.541.67 MAY 10/20/2009 FA FHLMC N/A 500.000.00 4.250% 536,967.86 2.100% 39.296.03 576.263.89 05/09/2008 CN NEW YORK LIFE N/A 1.000,000.00 4.650% 1,006,649.66 4.500% 225.850.34 1,232.500.00 02/11/2011 CN NEW YORK LIFE N/A 2,000,000.00 4.650% 2.150.000.00 1.250% 58.733.33 2,208,733.33 12/23/2008 CN BERKSHIRE HATHWAY N/A 1,000,000.00 4.600% 1.023.835.68 4.000% 177.542.10 1,201,377.78 JUNE 10/20/2009 FA FHLMC N/A 500,000.00 4.000% 532.794.50 2.120% 40,094.39 572,888.89 11/10/2008 FA FHLB N/A 1.000.000.00 5.375% 1.065.788.37 3.800% 181,163.02 1,246,951.39 td X ffi H ro H 1-3 City of Carisbad TRANSACTIONS FOR PERIOD: 04/01/13 TO 06/30/13 4th QUARTER 2012-2013 Trans Investment Call Par Amount Return Investment Date Date Tvpe Securitv Date Value Coupon (Cost) Rate Interest Return JUNE MATURITIES CONTINUED 08/13/2009 FA FHLB N/A 2.000,000.00 4.250% 2,130,988.00 2.450% 195,081.44 2,326,069.44 05/25/2010 FA FFCB N/A 2,000,000.00 1.375% 1,993.760.00 1.479% 91,031.67 2,084,791.67 12/28/2009 FA FHLB N/A 2,000,000.00 1.850% 1.987.226.45 2.040% 142,273.55 2,129,500.00 03/09/2010 FN FICO N/A 2,000,000.00 0.000% 1.882,080.00 1.850% 117,920.00 2,000,000.00 TOTAL FOURTH QUARTER 2012-2013 20,000,000.00 20,404,114.76 3.024% 2,629,385.24 23,033,500.00 CALLS APRIL 04/26/2012 FA FFCB 04/25/2013 3,000,000.00 1.200% 2,998,200.00 1.212% 181,700.00 3,179,900.00 05/02/2012 CN TOYOTA 04/30/2013 4,000,000.00 0.5%STEP 4,000,000.00 0.500% 119,888.89 4,119,888.89 MAY 05/10/2012 FA FNMA 05/10/2013 5,000,000.00 1.300% 5,000.000.00 1.300% 325,000.00 5,325,000.00 01/17/2013 FA FHLMC 05/14/2013 3,200.000.00 1.000% 3,200.000.00 1.000% 146.400.00 3.346.400.00 06/04/2012 FA FNMA 05/17/2013 4,000,000.00 0.625% 4,000,000.00 1.566% 313.819.44 4.313,819.44 06/01/2012 FA FNMA 05/17/2013 4,000,000.00 0.500% 4,000.000.00 1.102% 164.222.22 4,164,222.22 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 06/06/2012 FA FNMA 05/23/2013 2,000,000.00 1.000% 1,999,000.00 1.011% 90.277.78 2,089,277.78 05/24/2012 FA FHLMC 05/24/2013 5.000.000.00 1.200% 4,995,000.00 1.221% 305,000.00 5,300,000.00 05/29/2012 FA FNMA 05/29/2013 5,000.000.00 0.650% 5.000.000.00 0.650% 97.500.00 5,097,500.00 05/24/2012 FA FHLMC 05/24/2013 5.000.000.00 1.200% 5,000.000.00 1.221% 300,000.00 5,300,000.00 JUNE 06/04/2012 FA FNMA 06/04/2013 3.900,000.00 0.710% 3,900,000.00 0.710% 96.915.00 3.996.915.00 07/05/2012 FA FHLMC 06/07/2013 1,000,000.00 1.150% 999.750.00 1.155% 56,855.56 1,056,605.56 06/07/2012 FA FHLMC 06/07/2013 4.000.000.00 1.300% 4,000,000.00 1.300% 260,000.00 4,260,000.00 TOTAL FOURTH QUARTER 2012-2013 54,100,000.00 54.093,300.00 1.078% 2,548,763.61 56,642,063.61 INVESTMENT REPORT AS OF JUNE 30,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Days) 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 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 06/20/2012 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 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 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 03/28/2013 FA FNMA .50% CALL 3/28/14 ONE TIME 4,000,000.00 4,000,000.00 0.500% 60,000.00 4,060,000.00 1,096 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 06/20/2013 FA FHLMC .57% CALL 12/20/13 QRTLY 4,000,000.00 3,984,400.00 0.702% 84,000.00 4,068,400.00 1,096 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 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 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 05/28/2013 FA FNMA .50% CALL 5/28/14 QRTYLY 5,000,000.00 4,997,500.00 0.514% 90,000.00 5,087,500.00 1,280 td X ffi H ro H 1-3 INVESTMENT REPORT AS OF JUNE 30,2013 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 04/30/2013 FA FHLB .50% ONE CALL 6/30/15 4,000,000.00 4,000,000.00 0.500% 73,333.33 4,073,333.33 1,340 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 03/13/2012 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 05/30/2012 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 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 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% 180,000.00 4,180,000.00 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 05/28/2013 FA FHLMC .75% CALL 5/28/15 ONE TIME 5,000,000.00 5,000,000.00 0.750% 168,750.00 5,168,750.00 1,645 03/06/2013 FA FNMA 1.0% CALL 3/6/15 ONE TIME 3,050,000.00 3,050,000.00 1.000% 144,875.00 3,194,875.00 1,736 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 05/08/2013 FA FHLB 1.10% CALL 2/20/14 CONT 1,000,000.00 1,000.774.00 1.080% 51,842.67 1,052,616.67 1,749 03/12/2013 FA FFCB 1.03% CALL 3/12/14 CONT 5,000,000.00 4,991,500.00 1.065% 266,000.00 5,257,500.00 1,826 05/07/2013 FA FHLB 1.00 CALL 3/20/15 CONT 3,000,000.00 3,000,000.00 1.000% 146,083.33 3,146.083.33 1,778 05/07/2013 FA FHLB 1.05 CALL 9/20/13 CONT 3.000,000.00 3,000,000.00 1.050% 153,387.50 3,153,387.50 1,778 04/17/2013 FA FHLMC 1.10% CALL 4/17/14 QRTLY 5,000,000.00 4,993,750.00 1.126% 281,250.00 5,275,000.00 1,826 05/23/2013 FA FHLMC 1.050% CALL 4/30/14 QRTLY 3,000,000.00 3,000,000.00 1.050% 155,487.50 3,155,487.50 1,803 05/30/2013 FA FHLB 1.050% CALL 7/4/13 CONT 3,000,000.00 2,964,750.00 1.050% 193,100.00 3,157,850.00 1,831 06/12/2013 FA FHLMC 1.20% CALL 9/12/13 QRTLY 3,000,000.00 2,999,100.00 1.206% 180,900.00 3,180,000.00 1,826 06/13/2013 FA FNMA 0.80% CALL 12/13/13 QRTLY STEP 5,000,000.00 4,930,000.00 1.407% 351,250.00 5.281,250.00 1,826 06/20/2013 FA FHLB 1.0% CALL 9/20/13 QRTLY STEP 5,000,000.00 5,000,000.00 1.232% 309,375.00 5,309,375.00 1.826 06/20/2013 FA FNMA 1.25% CALL 12/20/13 QRTLY 4,000,000.00 3,977,200.00 1.360% 272,800.00 4.250,000.00 1.826 06/26/2013 FA FHLMC 1.40% CALL 9/26/13 5,000,000.00 4,997,500.00 1.410% 352,500.00 5,350,000.00 1,826 SUB-TOTAL 282,466,000.00 284,802,810.41 1.106% 14,146,393.68 298,949,204.09 - Six 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 INVESTMENT REPORT AS OF JUNE 30,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 FNMA0% 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 12,376,000.00 11,980,844.63 0.825% 710,135.74 12,690,980.37 1,138 Federal Investments Total 294,842,000.00 296,783,655.04 14,856,529.42 311,640,184.46 1,138 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 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 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 10/09/2012 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 INVESTMENT DATE 10/31/2011 12/28/2011 01/25/2012 03/09/2012 02/08/2012 05/06/2011 05/16/2011 06/17/2011 09/12/2011 12/04/2012 09/04/2012 10/27/2011 10/11/2011 01/23/2013 10/02/2012 09/22/2011 11/10/2011 01/31/2012 01/31/2012 03/05/2012 08/06/2012 02/16/2012 04/18/2012 06/05/2012 03/08/2013 03/26/2013 05/15/2013 INVESTMENT REPORT AS OF JUNE 30,2013 PAR TYPE SECURITY VALUE CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 1,635,000.00 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 2,000,000.00 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 5,000,000.00 CN MET LIFE GLOBAL FUNDING 3.125% NON-CALL 3,000,000.00 CN GENERAL ELECTRIC 1.55% NON-CALL FLOATER 5,000,000.00 CN MASS MUTUAL GLOB 3.125% NON-CALL 1,000,000.00 CN GENERAL ELECTRIC 2.95% NON-CALL 2,000,000.00 CN GENERAL ELECTRIC 2.95% NON-CALL 2,000,000.00 CN GENERAL ELECTRIC 2.95% NON-CALL 1.400,000.00 CN JOHNSON & JOHNSON 2.15% NON-CALL 2,000,000.00 CN GOOGLE 2.125% NON-CALL 1,000,000.00 CN PROCTER & GAMBLE 1.45% NON-CALL 5,000,000.00 CN BERKSHIRE HATHAWAY 2.20% NON-CALL 5,000,000.00 CN PROCTER & GAMBLE 1.45% NON-CALL 1,000,000.00 CN COCA COLA CA 1.8% NON-CALL 3,000,000.00 CN TOYOTA 2.0% NON-CALL 5,000,000.00 CN NEW YORK LIFE 2.45% NON-CALL 3,550,000.00 CN BERSHIRE HATHAWAY 1.90% NON-CALL 5,000,000.00 CN HSBC BANK USA 2.5% FLOATING RATE 5,000,000.00 CN BERSHIRE HATHAWAY 1.90% NON-CALL 2,850.000.00 CN IBM CORP 1.250% NON-CALL 5,000,000.00 CN WESTPAC BANKING CORP 2.3% NON-CALL 5,000,000.00 CN WAL-MART STORES 5.375% NON-CALL 3,000,000.00 CN HSBC BANK USA 1.925% FLOATER 5,000,000.00 CN WAL-MART 5.8% 3,000,000.00 CN COCA COLA CA 1.150% MAKE-WHOLE CALL 1,000,000.00 CN BERKSHIRE HATAWAY 1.30% MAKE WHOLE CALL 5,000,000.00 INVESTED AMOUNT 1,695,247.73 2,063,239.83 5,189,924.57 3,169,646.15 5,000,000.00 1,024,175.57 2,000,912.32 2,009,952.38 1,427,513.33 2,104,120.00 1,050,940.00 5,011,536.25 5,022,855.25 1,025,260.00 3,133,106.35 5,023,645.00 3,669,194.08 5,047,739.83 5,000,000.00 2,914,809.00 5,077.000.00 5,000,000.00 3,568,354.19 5,000,000.00 3,669.120.00 1,000,000.00 5,019,345.05 RETURN RATE 2.200% 2.300% 2.120% 1.600% 1.390% 3.125%. 2.940%) 2.840% 2.500% 0.621% 2.125%) 1.400% 2.100% 0.730% 0.650% 1.900% 1.700% 1.700% 1.748% 1.418%. 0.900% 2.300% 1.400% 1.507% 1.140% 1.150% 1.220%) INTEREST 154,062.17 189,017.11 428,999.04 190,249.68 227,500.00 130,164.71 292,940.46 278,819.84 164,875.84 44,110.56 6,197.92 336,463.75 510,033.64 26,376.11 78,243.65 474,410.56 287,655.64 427,260.17 425,000.00 200,676.42 204,250.00 574,680.56 229,833.31 380,000.00 189,763.33 57,627.78 305,654.95 INVESTMENT RETURN 1,849,309.90 2,252,256.94 5,618,923.61 3,359,895.83 5,227,500.00 1,154,340.28 2,293,852.78 2,288,772.22 1,592,389.17 2,148,230.56 1,057,137.92 5,348,000.00 5,532,888.89 1,051,636.11 3,211,350.00 5,498,055.56 3,956,849.72 5,475,000.00 5,425,000.00 3,115,485.42 5,281,250.00 5,574,680.56 3,798,187.50 5,380,000.00 3,858,883.33 1,057,627.78 5,325,000.00 SUB-TOTAL 164,384,000.00 169,632,591.60 1.484% 10,311,778.45 179,944,370.05 TERM (Davs) 1,533 1,475 1,447 1,403 1,461 1,805 1,820 1,788 1,701 1,258 1,353 1,754 1,770 1,300 1,430 1,820 1,708 1,827 1,827 1,793 1,645 1,826 1,813 1,826 1,805 1,832 1,826 1,480 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 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 INVESTMENT REPORT AS OF JUNE 30,2013 INVESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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 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 02/06/2013 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 08/24/2012 CD FIRST BUSINESS BANK .60% 248,000.00 247,578.40 0.600% 5,635.72 253,214.12 1.279 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 \S 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 INVESTMENT REPORT AS OF JUNE 30,2013 ESTMENT PAR INVESTED RETURN INVESTMENT TERM DATE TYPE SECURITY VALUE AMOUNT RATE INTEREST RETURN (Davs) 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%o 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 03/04/2013 CD GATEWAY BANK OF SW FLORIDA .95% 209,000.00 208,373.00 1.070% 10,367.28 218,740.28 1,792 01/30/2013 CD FARMERS & MERCHANTS BANK .90% 249,000.00 248,253.00 0.900%, 11,952.00 260,205.00 1,826 03/28/2013 CD WASHINGTON FEDERAL SAVINGS 1.0% CALL 249,000.00 248,253.00 1.000% 13,197.00 261,450.00 1,826 04/05/2013 CD BOSTON PRIVATE BANK & TRUST .95% CALL 248,000.00 247,008.00 1.032%) 12,765.55 259,773.55 1,825 04/18/2013 CD FIRST STATE BANK NE .95% CALL 249,000.00 248,502.00 0.991%) 12,325.50 260,827.50 1,826 04/30/2013 CD FOREST COMMERCIAL BANK .90% CALL 249,000.00 248,253.00 0.960%, 11,952.00 260,205.00 1,826 SUB-TOTAL 17,308,000.00 17,289,851.74 0.893%) 541,897.53 17,831,749.27 1,207 0 WELLS FARGO BANK 647,355.00 647,355.00 0.020% 0.35 647,355.35 0 CORPORATE CASH MANAGEMENT ACCOUNT 6,073,904.50 6,073,904.50 0.020%o 3.33 6,073,907.83 1 0 LIBRARY ACCOUNT 258.85 258.85 0.000% -258.85 1 0 UNION TRUST 440.21 440.21 0.000%o -440.21 1 O LAIF WATER DISTRICT 40,733,000.00 40,733,000.00 0.250% 282.87 40,733,282.87 1 O LAIF PUBLIC IMPROVEMENT CORPORATION 36,623,466.00 36,623,466.00 0.250% 254.33 36,623,720.33 1 0 LAIF PUBLIC FINANCING CORPORATION 37,885,000.00 37,885,000.00 0.250% 263.09 37,885,263.09 1 0 LAIF CITY OF CARLSBAD 34,187,000.00 34,187,000.00 0.250%) 237.41 34,187,237.41 SUB-TOTAL 156,150,424.56 156,150,424.56 0.240%) 1,041.38 156,151,465.94 GRAND TOTAL 634,684,424.56 641,918,632.19 0.988% 25,951,816.77 667,870,448.96 EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF JUNE 30, 2013 Cash Balance by Fund: General 93,673,257 Special Revenue 42,552,041 Debt Service 0 Capital Projects: General Capital Construction 47,013,733 Traffic Impact Fees 20,993,983 Public Facilities Fees 41,501,999 Park Development 4,265,991 Transnet Taxes 5,047,908 Drainage Fees 5,842,558 Special Districts 87,503,921 Infrastructure Replacement 76,650,753 Redevelopment (see Trust Funds) 0 Other Capital Construction 2,592,058 Total 291,412,906 Enterprise: Carlsbad Municipal Water District 92,530,938 Sewer Fund 52,100,236 Solid Waste 7,223,005 Stormwater 3,173,100 Golf Course 8,562 Total 155,035,841 Internal Service 35,172,248 Agency Funds 17,068,351 Trust Funds 1,040,033 Total General Ledger Balance ** 636,954,677 Reconciling Adjustments (1) 2,576,749 Total Treasurer's Investment Portfolio at Amortized Cost 638,531,426 (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 07/17/13 EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO As Of JUNE 30, 2013 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+ 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+ 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 * BARCLAYS BANK GENERAL ELECTRIC HSBC BANK USA MERCK Moodv's S&P Latest Maturitv Date Carrying Value Market Value A2 A+ 12/15/2015 2,000,000 2,037,300 Al AA+ 05/09/2016 19,393,317 19,713,978 A1 AA-06/05/2017 10,000.000 9,742,500 A1 AA 06/30/2015 5,266,420 5,325,550 * 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 JUNE 30, 2013 WEIGHTINGS FOR CORPORATE AND FEDERAL AGENCY ISSUERS PERCENTAGE WEIGHTINGS BY CORPORATE NOTE ISSUER Investment Cost Percent of Portfolio* BARCLAYS BANK 2,000,000.00 0.31% BERKSHIRE HATHAWAY 23,416,919.14 3.65% COCA COLA CO 4,133,106.35 0.64% GENERAL ELECTRIC CAP 19,390,658.05 3.02% GENERAL ELECTRIC COMPANY 8,032,665.00 1.25% GOOGLE 1,050,940.00 0.16% HSBC BANK USA 10,000,000.00 1.56% IBM CORP 8,581,305.00 1.34% JOHNSON & JOHNSON 2,104,120.00 0.33% MASS MUTUAL 3,607,914.95 0.56% MERCK & CO 5,498,750.00 0.86% MET LIFE GLOBAL FUND 19,221,511.93 2.99% MICROSOFT 2,072,820.00 0.32% NEW YORK LIFE 8,691,145.24 1.35% PROTER & GAMBLE 13,392,464.17 2.09% PROVIDENCE HEALTH 2,237,929.50 0.35% ROYAL BANK OF CANADA 2,038,220.00 0.32% 3M 2,121,417.76 0.33% SHELL INTERNATIONAL FIN 5,384,350.00 0.84% TOYOTA 5,023,645.00 0.78% WAL-MART 16,632,709.55 2.59% WESTPAC BANKING CORP 5,000,000.00 0.78% PERCENTAGE WEIGHTINGS BY FEDERAL AGENCY ISSUER Investment Cost Percent of Portfolio** FAMCA 15,016,370.00 2.34% FICO 1,027,655.32 0.16% FEDERAL FARM CREDIT BANK 47,854,273.03 7.45% FEDERAL HOME LOAN BANK 90,075,924.01 14.03% FEDERAL HOME LOAN MORTGAGE CORP 46,535,226.00 7.25% FEDERAL NATIONAL MORTGAGE ASSOC 92,174,791.03 14.36% TVA 4,099,415.64 0.64% U.S.TREASURY 2,062,109.25 0.32% Total Portfolio $641,918,632.19 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 June 30, 2013 Fund Type Investments Stated Int. Rate Maturity Date Par Value Cost Source Assessment District 03-01 (College/Cannon) Project Fund Invesco Prime-Cash Money Market N/A N/A $ 927,642 $ Fiscal Agent: 927,642 BNY Mellon Invesco Re-Assessment District 97-01 (Alga Road & College Blvd) Imprvmnt Fund - Alga Invesco Prime-Cash Money Market N/A N/A $ 278.294 $ Fiscal Agent: US Bank 278.294 Invesco Assessment District 95-01 (Carlsbad Ranch) Reserve Fund Repub Natl Bank Repo Agreement: HSBC (GIC) 5.83% N/A $ 887.653 $ Fiscal Agent: BNY Mellon 887,653 HSBC Bank of New York 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: BNY Mellon 1,292,770 HSBC Bank of New York ReAssessment District 2012-1 (College/Cannon & Poinsettia Lane) Reserve Fund BNY Goldman Sachs FS Money Market Other BNY Goldman Sachs FS Money Market vanous various N/A $ N/A $ 2,162.012 $ 6.002 $ Fiscal Agent: 2.162.012 6,002 BNY Mellon BNY Mellon BNY Mellon 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 5.36% 08/01/14 $ N/A various N/A $ 09/01/36 $ 953,706 $ 1,834,855 $ 777,965 $ Fiscal Agent: BNY Mellon 953.706 GIC Fiscal Agent: 1.834,855 777,965 BNY Mellon Invesco BNY Mellon Communities Facilities District #3 Improvement Area 2 Reserve Fund BNY Dreyfus Money Market Other BNY Dreyfus Money Market vanous various 09/01/38 $ N/A $ 1,068.180 $ 86,282 $ Fiscal Agent: 1,068,180 86,282 BNY Mellon BNY Mellon BNY Mellon CPFA Golf Course Bonds Reserve Fund BNY Mellon (GIC) H:\Long Term Debt\Quarterly Investment Reports\Qtr Inv Rpt.xisx various N/A $ 1,270,064 $ Fiscal Agent: BNY Mellon 1,270,064 BNY Mellon $ 11,545,425 $ 11,545,425 W X ffi H ro H 1-3 City of Carlsbad Summary of Outstanding Housing Loans As of June 30,2013 Updated on: 07/23/2013 Borrower Development Purpose Loan amount Loans issued by City to Loam issued by due to City Developer loan First date # of loans developers/ Developer to # of loans City loan repaid to Developer loan (recorded as amount due to City issued issued homeowners homeowners outstanding City repaid to City AR) (not on City's books) Individual homebuyers Individual homebuyers Individual homebuyers Individual homebuyers Individual homebuyers Individual homebuyers Catholic Charities Citv-wide (CHAP Sale Calavera Hills Sale Cherry Tree Wal: Sale Serrano Sale Rancho Carlsba< Sale Solamar Sale Homeless shelte Shelter CB Laurel Tree Apartments Laurel Tree Rentals USA Properties Pacific Vista Las Flores Poinsettia Housing Assoc Bridge Housing Corp Dove Family Housing CIC Calavera LP Individuat homebuyers Individual homebuyers El Camino Family Housing Cassia Heights Rentals Individual homebuyers Laguna Point Sale Individual homebuyers The Bluffs Sale Koosevelt Individual homebuyers Gardens Sale Rancho Carrillo Rentals Vista Las Flores Rentals Poinsettia Statior Rentals Villa Loma Rentals La Costa Paloms Rentals Mariposa Apts Rentals Mulberry at Bressi Ranch Sale Village by the Sea Sale CIC La Costa uown Payment & Closing cost Hunter's Point Rentals 06/28/99 10/15/99 06/28/99 05/25/01 05/20/99 09/26/88 09/19/97 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 08/19/08 06/25/09 133 5 42 90 22 9 1 2 1 100 11 1 3 $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 1,932,000 246,050 150,000 452,600 4,050,000 19,660,200 4,087,200 29 1 0 1 1 100 7 ($1,540,022) $ (60,000) (313,200) (283,250) $139,977.52 $ (120,000) 15,000 (945,133) (2,610,000) (438,337) (135,065) (1,003,320) (13,000) (144,784) (2,212,000) (1,486,204) 140,400 404,867 314,196 12,661 200,000 130,680 1,144,585 363,948 775,216 583,796 1,060,000 1,840,000 220,000 1,454,276 210,000 200,000 1,583,423 1,932,000 246,050 Payment deferred 15 years. No interest is due 139,978 unless home is sold t>efore 16th year Payment deferred 30 years. No interest is due 30,000 45,000 unless home is sold before 31th year Payment deferred 30 years. No Interest is due 169,350 309,750 unless home is sold before 31th year Haynient deterred 3U years. No interest is due 1,440,000 1,844,867 unless home is sold before 31th year 314,196 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 30 130,680 years when surplus cash is available Principal and 3% interest each year for 55 1,144,585 years when surplus cash is available Principal and 3% interest each year for 55 363,948 years when surplus cash is available Principal and 3% interest each year for 55 775,216 years when 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 55 583,796 years v/hen surplus cash is available Principal and 3% interest each year for 55 1,060,000 years wtien surplus cash is available Payment deferred 30 years. No interest is due 19,660,200 21,500,200 unless home is sold before 311h year Payment deferred 30 years. No interest is due 4,087,2(H) 4,307,200 unless home is sold t>efore 31th year Principal and 3% interest each year for 55 1,454,276 years when surplus cash is available Payment deferred 45 years. No interest is due 210,(X)0 unless home is soid before 46th year Payment deferred 30 years. No interest is due 200,000 unless home is sold before 31th year Keter to Agenda am 1 b,M>9 / Kesolution 2006- 1,583,423 131 & AB 19,183 / R2007-255 1,932,000 Refer to AB18,251 / Resolution 2005-264 Keter to Agenda bill 19,416 / Kesolution 2008- 246,050 121 CIC Glen Ridge, LP lavarvia senior Apartments, LP North County Solutions for Change Catholic Charities Individual homeowners Hospice of North Coast Glen Ridge Properly Acquisition Rentals Rentals Rentals Homeless shelte Shelter Minor N/A N/A Carol-Harding Harding Street Neighbors, LP Duplex 10/05/09 12/14/11 06/28/12 03/01/10 05/20/10 Home Property Acquisition 02/27/13 Property Acquisition 03/14/13 1,014,000 780,000 493,810 28,593 1,065,000 7,408,000 1,014,000 (2,083) 493,810 26,510 1,065,000 7,408,000 1,014,000 Refer to Agenda Bill 397 / Resolution 435 Refer to Agenda Bill 418 / Resolution 475 Refer to Agenda Bill 20,936/Resolution 2012- 780,000 136 Refer to AB19,768/R2009-068; 493,810 AB20,530/R2011-081; AB20,764/R2011-288 26,510 Refer to AB19,415 / Resolution 2008-121 1,065,000 Refer to AB21,116/Resolution 2013-027 7,408,000 Refer to AB21,028/Resolution 2012-235 30,922,928 $ (8,293,147) $ (3,013,250) $22,629,780 $ 25,386,750 $ 49,145,146 During the 4th Qtr of FY2012-13, $14,376 in CHAP loans payments were received; a $33,967 pay-off related to the Rancho Carisbad development was received; a $2,083 Minor Home Repair payment was received and $2,917 was forgiven; a $15,0(X) pay-off related to the Serrano development was received; issued $32,100 in Down Payment & Closing Cost Assistance loans, transferred the $3.75 million Tavarua loan to the Successor Agency per the state Department of Finance. X ffi H ro M H3