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HomeMy WebLinkAbout2013-11-05; City Council; 21407; Report on City Investments September 30, 2013AB# 21.407 REPORT ON CITY INVESTMENTS DEPT. HEAD MTG. 11/5/13 AS OF SEPTEMBER 30, 2013 CITY ATTY. yf^ 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 September 30, 2013 is summarized below. Pooled Investment Portfolio (Cash and Securities) Current Month Prior Month Par Value 621,282,590 621,135,429 Cost of Investments 627,716,165 628,173,066 Amortized Cost (1) 624,484,969 624,671,762 IVIarket Value (2) 624,171,139 622,216,568 (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 9/30/13. 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) General $74 Internal Service $38 Agency/Trust $14 Enterprise $158 Special Revenue $43 Capital Projects $298 Total Treasurer's Investment Portfolio at Amortized Cost September 30, 2013 S625 million COUNCIL ACTION: FOR CITY CLERKS USE ONLY. APPROVED DENIED CONTINUED WITHDRAWN AMENDED • • • • CONTINUED TO DATE SPECIFIC • CONTINUED TO DATE UNKNOWN • RETURNED TO STAFF • OTHER-SEE MINUTES • DEPARTMENT CONTACT: Nancy Sullivan (760) 602-2473 Nancy^liivan(S),carlsbadcagoy PAGE 2 OF AB REPORT ON CITY INVESTMENTS AS OF SEPTEMBER 30. 2013 Pooled Investment Interest Income Current Month FYTD Prior Month FYTD Current Month Income Cash Income Fiscal Year-to-Date * 2,184,793 1,541,566 643,227 *The cash income received is adjusted for any accrued interest purchased. Pooled Investment Performance/Measurement Average Life (Years) Average Yield To Maturity Modified Duration July 2013 2.29 1.023% 2.209 August 2013 2.22 1.01% 2.143 September 2013 2.26 1.015% 2.187 Ail 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 11,572,890 11,545,425 Cost 11,572,890 11,545,425 EXHIBITS FOR POOLED INVESTMENTS: 1. Investment Portfolio Breal<down By Amortized Cost, Marl<et Value, Cash Income, and Average Yield 2. Investment Portfolio Breal<down Of Maturities 3. Yield Comparison Graph 4. Market Yield Curve 5. Cumulative Cash Income Graph 6. First Quarter Transactions 7. Detailed Investment Report 8. Fund Equity in Pooled Investments 9. Corporate Note and Commercial Paper Ratings 10. Percentage Weightings By Corporate Note Issuer EXHIBIT FOR INVESTMENTS OF BOND PROCEEDS HELD SEPARATELY: 11. Detailed Investment Report - Quarterly Report EXHIBIT FOR SUMMARY OF OUTSTANDING HOUSING LOANS: 12. Detail Of Outstanding Housing Loans - Quarterly Report 3 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF SEPTEMBER 30, 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 16,302,308 17,046,904 16,266,875 17,006,791 41,861 0.90 0.90 FN 12,289,780 12,279,464 12,356,002 12,333,918 0 0.83 0.83 TR 0 1,000,501 0 1,002,270 15,625 0.00 2.45 FA 297,591,030 288,796,806 296,140,154 285,742,617 984,688 1.10 1.12 CN 170,311,260 165,449,659 171,417,517 166,032,543 1,053,816 1.45 1.47 LAIF 122,872,816 134,670,816 122,872,816 134,670,816 88,618 0.27 0.27 CUSTODY 133,263 262,365 133,263 262,365 3 0.00 0.00 SWEEP 4,580,652 4,245,718 4,580,652 4,245,718 183 0.02 0.02 BANK ACCT 403,860 919,530 403,860 919,530 0 0.02 0.02 TOTALS $624,484,969 $624,671,762 $624,171,139 $622,216,568 2,184,793 1.02% 1.01% CD - Certificate of Deposit FN - Federal Discount Notes 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 W H t-3 CITY OF CARLSBAD INVESTMENT PORTFOLIO AS OF SEPTEMBER 30,2013 BREAKDOWN OF MA TURITIES BYCLASSIFICA TION AND LENGTH OF TIME CLASS WITHIN 6 MONTHS 7 MONTHS TO 1 YEAR 1 TO 5 YEARS TOTAL % TOTAL CLASS WITHIN 6 MONTHS 7 MONTHS TO 1 YEAR CD 744,000 3,724,751 11,829,101 16,297,852 2.6% FN 4,099,416 5,461,604 2,419,825 11,980,845 1.9% TR 0 0 0 0 0.0% FA 15,437,880 15,925,520 267,596,761 298,960,161 47.6% CN 3,528,648 13,859,832 155,098,237 172,486,718 27.5% (2) LAIF 122,872,816 0 0 122,872,816 19.6% CUSTODY 133,263 0 0 133,263 0.0% SWEEP 4,580,652 0 0 4,580,652 0.7% BANK ACCT TOTALS 403,860 0 0 403,860 0.1% BANK ACCT TOTALS $151,800,534 (1) $38,971,707 (1) $436,943,924 $627,716,165 100.0% % TOTALS 24.2% 6.2% 69.6% 100.0% Total within One Year $190,772,241 (1) 30.4% POLICY: (1) Not less than $ 140,781,000 to mature within one year. (2/3rds of current year operating budget of $211,172,000.00) (2) Policy states that not more than 30% of portfolio is to be invested in corporate notes. X ffi W H 6.75 6.50 6.25 6.00 5.75 5.50 5.25 5.00 4.75 4.50 4.25 4.00 3.75 3.50 3.25 3.00 2.75 2.50 2.25 2.00 1.75 1.50 1.25 1.00 0.75 0.50 0.25 0.00 YIELD COMPARISON PORTFOLIO EX-LAIF VS. LAIF JULY 1999 - SEPTEMBER 2013 X ffi H dd H 1-3 U) MARKET YIELD CURVE 6/30/12, 6/30/13,9/30/13 Market Rates 3 Mth 2 Yr 5Yr 3 Mth 2 Yr 5 Yr 10 Yr -«-06/30/2012 .07 .25 0.62 1.45 06/30/2013 .03 .36 1.40 2.49 -«--09/30/2013 .01 .32 1.38 2.61 10 Yr M X ffi H dd H Cumulative Millions $ Cumulative Cash Income FY13-14 (September 2013) 10 8 5 4 3 2 1 Monthly Interest Income Millions $ Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Interest Income --^-Budget -*-ActualYTD CO 8 4 3 2 1 0 X ffi H dd H H3 TRANSACTIONS FOR PERIOD: 07/01/13 TO 09/30/13 1ST QUARTER 2013-2014 Trans Investment Date Date BUYS JULY 06/18/2013 07/09/2013 06/20/2013 07/10/2013 06/20/2013 07/17/2013 07/17/2013 07/18/2013 07/17/2013 07/30/2013 AUGUST - NONE SEPTEMBER 09/09/2013 09/10/2013 09/05/2013 09/06/2013 09/05/2013 09/10/2013 09/11/2013 09/15/2016 09/10/2013 09/13/2013 09/10/2013 09/18/2013 09/10/2013 09/24/2013 Type FA FA FA FA FA FA FA CN FA CN FA FA Security FHLMC FNMA FHLB FNMA FHLB FNMA FHLMC CHEVRON CORP FFCB TOYOTA FFCB FNMA Call Date 10/09/2013 07/14/2014 10/17/2013 02/28/2014 07/30/2015 11/27/2013 05/08/2015 N/A N/A N/A 09/18/2014 03/24/2014 TOTAL FIRST QUARTER 2013-2014 MATURITIES JULY AUGUST SEPTEMBER 08/27/2008 FA FNMA 08/19/2009 FA FFCB 05/12/2009 CN 3M 09/20/2012 CD BEAL BANK USA 11/10/2008 TR US TREASURY 11/12/2008 FA FHLB 12/17/2008 FA FHLB 03/24/2010 FA FHLMC 11/12/2008 TR US TREASURY 09/16/2011 CD SAFRA NATIONAL BANK 09/16/2011 CD MERRICK BANK 09/30/2011 CD COMPASS BANK TOTAL FIRST QUARTER 2013-2014 CALLS JULY NONE AUGUST 08/09/2012 08/27/2012 FA FNMA SEPTEMBER NONE N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A TOTAL FIRST QUARTER 2013-2014 Par Value 1,600,000.00 4,000,000.00 4,150,000.00 1,000,000.00 3,000,000.00 Coupon 1.500% 1.700% 1.750% 1.000% 1.850% 3,000, 5,000, 2,000, 1,000 3,000 3,000 3,000 000.00 ,000.00 ,000.00 ,000.00 ,000.00 ,000.00 ,000.00 0.500% 0.700% 0.889% 0.950% 0.800% 1.700% 1.350% 33,750,00000 2,000,000.00 4.375% 1,000,000.00 2.700% 2,000,000.00 4.375% 247,000.00 0.500% 1,000,000.00 3.125% 1,000,000.00 2,000,000.00 3,000,000.00 1,000,000.00 248,000.00 249,000.00 248,000.00 13,992,000.00" 4.000% 4.375% 4.125% 4.000% 0.800% 0.700% 1.000% 5,000.00000 Amount (Cost) Retum Rate Interest Investment Return 1,599,520.00 4,000,000.00 4,147,925.00 1,000.000.00 3,000.000.00 1.506% 1.700% 1.760% 1.000% 1.850% 120,480.00 340,000.00 365,200.00 33,611.11 277,500.00 1,720,000.00 4,340,000.00 4,513,125.00 1,033,611.11 3,277,500.00 2.991,765.00 4,855,000.00 1,993,903.80 995.570.00 2,981,640.00 3,000,000.00 2,994,000.00 0.625% 1.515% 1.000% 1.100% 1.032% 1.700% 1.409% 41,443.33 273,527.78 55,682.64 33,009.17 82,626.67 204,000.00 147,750.00 3,033,208.33 5,128,527.78 2,049,586.44 1,028,579.17 3,064,266.67 3,204,000.00 3,141,750.00 33,559,323.80 1.423% 1,974,830.70 35,534,154.50 2,035,600.00 3.970% 392.177.78 2,427,777.78 1,005,669.88 2,121,417.76 247,000.00 1,031,328.00 2.550% 2.850% 0.500% 2.430% 102,330.12 251,186.41 1,136.85 118,792.86 1,108,000.00 2,372,604.17 248,136.85 1,150,120.86 1,007,890.00 2,154,940.00 3,222,330.00 1,030,781.25 248,000.00 249,000.00 248,000.00 3.818% 2.625% 1.930% 2.452% 0.800% 0.700% 1.000% 184,776.67 259,712.78 211,826.25 121,777.13 3,973.43 3,490.83 4,966.80 1,192,666.67 2,414,652.78 3,434,156.25 1,152,558.38 251,973.43 252,490.83 252,966.80 14,601,956.89 2.616% 1,656,147.91 16,258,104.80 , 5,000,000.00 0.520% 78,000.00 5,078,000.00 5,000,000.00 0.520% 78,000.00 5,078,000.00 X X 53 H C3S -0 INVESTMENT REPORT AS OF SEPTEMBER 30,2013 INVESTMENT DATE TYPE SECURITY 02/23/2010 FA FFCB 3.875% NON-CALL 10/19/2011 FA FNMA 1.125% NON-CALL 04/15/2010 FA FHLB 2.00% NON-CALL 10/19/2009 FA FFCB 5.350% NON-CALL 01/20/2009 FA FHLB 3.125% NON-CALL 02/12/2010 FA FFCB 3.00% NON-CALL 09/17/2010 FA FNMA 1.3% CALL 3/17/11 03/24/2010 FA FHLB 2.5% NON-CALL 10/20/2009 FA FFCB 4.375% NON-CALL 03/24/2010 FA FHLB 5.5% NON-CALL 09/08/2010 FA FNMA 1.50% CALL 3/8/11 03/24/2010 FA FHLB 5.25% NON-CALL 03/24/2010 FA FFCB 3.0% NON-CALL 01/23/2012 FA FHLB .52% NON-CALL 05/08/2012 FA FNMA .55% CALL 2/27/14 ONE TIME 02/23/2012 FA FHLB .55% NON-CALL 08/08/2012 FA FAMCA .55% NON-CALL 03/30/2011 FA FHLB 2.0% NON-CALL 04/04/2011 FA FHLB 2.0% NON-CALL 09/21/2010 FA FNMA 2.0% CALL 3/21/11 10/28/2010 FA FNMA 1.50% CALL 4/28/11 09/10/2013 FA FNMA .50% CALL 11/27/13 ONE TIME 06/20/2012 FA FNMA 2.00% NON-CALL 02/01/2013 FA FFCB .4% NON-CALL 03/28/2013 FA FHLB .500% CALL 8/19/13 CONT 02/24/2012 FA FHLMC .85% ONE CALL 2/24/14 06/20/2012 FA FNMA 2.25% NON-CALL 06/27/2012 FA FFCB .80% CALL 6/21/13 CONTINUOUS 09/24/2013 FA FNMA 1.35% CALL 3/24/14 QRTLY 03/28/2013 FA FNMA .50% CALL 3/28/14 ONE TIME 10/18/2012 FA FFCB .50% CALL 1/18/13 CONTINUOUS 04/27/2011 FA FHLB 2.5% NON-CALL 09/06/2013 FA FHLMC .70% CALL 5/8/15 ONE TIME 06/20/2013 FA FHLMC .57% CALL 12/20/13 QRTLY 09/12/2013 FA FFCB .95% NON-CALL 01/11/2013 FA FHLMC .75% CALL 4/5/13 QRTLY 10/06/2011 FA FFCB 1.30% NON-CALL 12/05/2012 FA FFCB .65% CALL 1/24/13 CONTINUOUS 07/18/2013 FA FNMA 1.0% CALL 2/28/14 QRTLY 05/28/2013 FA FNMA .50% CALL 5/28/14 QRTYLY 11/27/2012 FA FHLB .55% BULLET PAR INVESTED RETURN INVESTMENT TERM VALUE AMOUNT RATE INTEREST RETURN (Davs) 1,000,000.00 1,065,180.00 2.000% 75,181.11 1,140,361.11 1,322 5,000,000.00 5,061,150.00 0.500% 49,631.25 5,110,781.25 720 2,000,000.00 2,000,000.00 2.000% 140,000.00 2,140,000.00 1,279 2,000,000.00 2,235,072.36 2.264% 193,522.08 2,428.594.44 1,463 2.000,000.00 2,047,941.08 2.600% 258,135.31 2,306,076.39 1,788 1,000,000.00 1,028.536.49 2.250% 91,463.51 1,120,000.00 1,461 2,000,000.00 2.000.000.00 1.300% 91,000.00 2,091,000.00 1,277 3,000,000.00 3.016.423.52 2.363% 300,034.82 3,316,458.34 1,542 3,000,000.00 3.234.480.00 2.595% 381,665.83 3,616,145.83 1,714 3,000,000.00 3,395.255.41 2.323% 328,452.92 3,723,708.33 1,603 2,000,000.00 2,000.000.00 1.500% 120,000.00 2,120,000.00 1,461 2,000,000.00 2,231,960.00 2.490% 237,040.00 2,469,000.00 1,633 2,000,000.00 2,047,400.80 2.440% 222,265.87 2,269,666.67 1,643 5,000,000.00 5,000,000.00 0.520% 78,000.00 5,078,000.00 1,096 3,000,000.00 3,002,700.00 0.518% 43,545.83 3,046,245.83 1,025 5,000,000.00 5,000,000.00 0.550% 88,763.89 5,088,763.89 1,177 5,000,000.00 5,011,500.00 0.470% 68,250.00 5,079,750.00 1,058 2,000,000.00 1,999,000.00 2.012% 174,333.33 2,173,333.33 1,583 2,000,000.00 2,000,000.00 2.000% 176,000.00 2,176,000.00 1,607 2,000,000.00 2,000,000.00 2.000% 200,000.00 2,200,000.00 1,826 2,000,000.00 1,999,000.00 1.510% 151,000.00 2,150,000.00 1,826 3,000,000.00 2,991,765.00 0.625% 41,443.33 3,033,208.33 808 4,000,000.00 4,186,600.00 0.660% 95,622.22 4,282,222.22 1,288 5,000,000.00 4,998,750.00 0.484% 61,250.00 5.060,000.00 1,095 4,000,000.00 4,000,000.00 0.500% 57,833.33 4,057,833.33 1,058 3,000,000.00 2,995,500.00 0.890% 106,500.00 3.102.000.00 1,461 5,000,000.00 5,285,278.17 0.700% 135,034.33 5.420.312.50 1,364 5,000,000.00 5,002,500.00 0.786% 146,833.33 5,149,333.33 1,363 3,000,000.00 2,994,000.00 1.409% 147,750.00 3.141,750.00 1,277 4.000,000.00 4,000,000.00 0.500% 60,000.00 4,060,000.00 1,096 5,000,000.00 4,996,250.00 0.522% 91,250.00 5.087.500.00 1,278 2,000,000.00 2,000,000.00 2.500% 250,000.00 2.250,000.00 1,827 5,000,000.00 4,855,000.00 1.515% 273,527.78 5,128,527.78 1,340 4,000,000.00 3,984,400.00 0.702% 84,000.00 4,068,400.00 1,096 1,000,000.00 995,570.00 1.100% 33,009.17 1,028,579.17 1,099 4,000,000.00 4,002,320.00 0.730% 109,680.00 4,112,000.00 1,363 5,000,000.00 5,000,000.00 1.300% 325,000.00 5,325,000.00 1,827 2,266,000.00 2,265,433.50 0.657% 57,805.03 2,323,238.53 1,419 1,000,000.00 1,000,000.00 1.000% 33,611.11 1,033,611.11 1,229 5,000,000.00 4,997,500.00 0.514% 90,000.00 5,087,500.00 1,280 5,000,000.00 5,000,000.00 0.550% 112,291.67 5,112,291.67 1,491 M X ffi H dd H 1-3 INVESTMENT REPORT AS OF SEPTEMBER 30,2013 INVESTMENT DATE TYPE SECURITY 12/27/2012 FA FFCB .60% BULLET 04/30/2013 FA FHLB .50% ONE CALL 6/30/15 01/03/2013 FA FHLMC .60% BULLET 05/24/2012 FA FNMA 1.150% ONE CALL 2/28/14 03/13/2012 FA FNMA 1.150% ONE CALL 3/13/14 05/30/2012 FA FHLMC 1.2% CALL 5/30/14 QRTLY 08/16/2012 FA FHLB .875% NON-CALL 07/12/2012 FA FNMA 1.1% CALL 7/11 /14 QRTLY 08/14/2012 FA FNMA 1.0% CALL 8/14/13 QRTLY 12/11 /2012 FA FNMA .70% CALL8/22/13 QRTLY STEP 09/18/2013 FA FFCB 1.70% CALL 9/18/14 CONT 09/27/2012 FA FNMA 0.70% CALL 9/27/13 QRTLY STEP 12/19/2012 FA FHLB 1.0% CALL 5/9/13 MONTHLY 10/18/2012 FA FFCB .87% CALL 10/18/13 CONT 10/18/2012 FA FNMA 0.70% CALL 10/18/13 QRTLY STEP 11/27/2012 FA FNMA 0.90% CALL 11/27/13 QRTLY 02/19/2013 FA FFCB .87% CALL 11/27/13 CONT 05/28/2013 FA FHLMC .75% CALL 5/28/15 ONE TIME 03/06/2013 FA FNMA 1.0% CALL 3/6/15 ONE TIME 12/03/2012 FA FHLB 2.625% NON-CALL 12/28/2012 FA FHLB .95% CALL 6/28/13 MONTHLY 01 /22/2013 FA FH LMC .95% CALL 1 /22/15 QRTLY 01/25/2013 FA FAMCA .93% NON-CALL 01/30/2013 FA FHLB 1.00% CALL 7/30/13 QRTLY 01/30/2013 FA FHLB 1.00% CALL 7/30/13 QRTLY 02/01 /2013 FA FAMCA 1.05% NON-CALL 02/05/2013 FA FHLB 1.00% CALL 8/5/13 CONT 05/08/2013 FA FH LB 1.10% CALL 2/20/14 CONT 03/12/2013 FA FFCB 1.03% CALL 3/12/14 CONT 05/07/2013 FA FHLB 1.00 CALL 3/20/15 CONT 05/07/2013 FA FHLB 1.05 CALL 9/20/13 CONT 04/17/2013 FA FH LMC 1.10% CALL 4/17/14 QRTLY 05/23/2013 FA FHLMC 1.050% CALL 4/30/14 QRTLY 05/30/2013 FA FHLB 1.050% CALL 7/4/13 CONT 06/12/2013 FA FHLMC 1.20% CALL 9/12/13 QRTLY 06/13/2013 FA FNMA 0.80% CALL 12/13/13 QRTLY STEP 06/20/2013 FA FHLB 1.0% CALL 9/20/13 QRTLY STEP 06/20/2013 FA FNMA 1.25% CALL 12/20/13 QRTLY 06/26/2013 FA FH LMC 1.40% CALL 9/26/13 07/09/2013 FA FH LMC 1.50% CALL 10/09/13 QRTLY 07/10/2013 FA FNMA 1.70% CALL 7/14/14 QRTLY 07/17/2013 FA FH LB 1.75% CALL 10/17/13 QRTLY ^ 07/30/2013 FA FHLB 1.850% CALL 7/30/15 CONT PAR VALUE 3.000,000.00 4,000,000.00 3,000,000.00 2,050,000.00 3,950,000.00 5,000,000.00 4,000,000.00 4,000,000.00 5,000.000.00 2.800.000.00 3.000.000.00 5,000,000.00 3,000,000.00 5,000,000.00 5,000.000.00 4.000.000.00 2.000.000.00 5.000.000.00 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 1,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 5,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00 5,000,000.00 5,000.000.00 4,000,000.00 5,000,000.00 1,600,000.00 4,000,000.00 4,150,000.00 3,000,000.00 INVESTED AMOUNT 3,000,000.00 4,000,000.00 2,998,500.00 2,050,000.00 3,942,100.00 5,000,000.00 4,000,000.00 4,000,000.00 5,000,000.00 2,803,889.20 3,000,000.00 5,000,000.00 2,999,400.00 4,998,500.00 5,000,000.00 4,000,000.00 1,985,000.00 5,000,000.00 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 1,000,774.00 4,991,500.00 3,000,000.00 3,000,000.00 4,993,750.00 3,000.000.00 2,964,750.00 2,999,100.00 4,930,000.00 5,000,000.00 3,977,200.00 4,997,500.00 1,599,520.00 4,000,000.00 4,147,925.00 3,000,000.00 RETURN RATE 0.600% 0.500% 0.613% 1.150% 1.191% 1.200% 0.875% 1.100% 1.000% 0.700% 1.700% 1.165% 1.000% 0.876% 1.100% 1.100% 1.030% 0.750% 1.000% 0.790% 0.950% 1.000% 0.910% 1.000% 1.000% 1.000% 1.050% 1.080% 1.065% 1.000% 1.050% 1.126% 1.050% 1.050% 1.206% 1.407% 1.232% 1.360% 1.410% 1.506% 1.700% 1.760% 1.850% INTEREST 90,000.00 73,333.33 73,500.00 112,243.19 235,025.00 300,000.00 169,166.67 219,877.78 250,000.00 132,976.36 204,000.00 293,750.00 147,266.67 219,000.00 275,000.00 180,000.00 98,036.67 168,750.00 144,875.00 124,753.75 237,500.00 167,299.00 227,500.83 250,000.00 237,500.00 262,354.17 262,500.00 51,842.67 266,000.00 146,083.33 153,387.50 281,250.00 155,487.50 193,100.00 180,900.00 351,250.00 309,375.00 272,800.00 352,500.00 120,480.00 340,000.00 365,200.00 277,500.00 INVESTMENT RETURN 3,090,000.00 4,073,333.33 3,072,000.00 2,162,243.19 4,177,125.00 5,300,000.00 4,169,166.67 4,219,877.78 5,250,000.00 2,936,865.56 3.204,000.00 5,293,750.00 3,146,666.67 5,217,500.00 5,275,000.00 4,180,000.00 2,083,036.67 5,168,750.00 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 1,052,616.67 5,257,500.00 3,146,083.33 3,153,387.50 5,275,000.00 3,155,487.50 3,157,850.00 3,180.000.00 5.281.250.00 5.309.375.00 4.250.000.00 5,350,000.00 1,720,000.00 4,340,000.00 4,513,125.00 3,277,500.00 TERM (Davs) 1,461 1,340 1,461 1,741 1,826 1,826 1,765 1,825 1,826 1,715 1,461 1,826 1,786 1,826 1,826 1,826 1,742 1,645 1,736 1,831 1,826 1,826 1,825 1,826 1,826 1,824 1,826 1,749 1,826 1,778 1,778 1,826 1,803 1,831 1,826 1,826 1,826 1,826 1,826 1,826 1,826 1,826 1,826 INVESTMENT REPORT AS OF SEPTEMBER 30,2013 INVESTMENT DATE TYPE SECURITY SUB-TOTAL PAR VALUE 297,216,000.00 INVESTED AMOUNT 298,960,160.53 RETURN RATE 1.099% INTEREST 14,754,091.47 INVESTMENT RETURN 313,714,252.00 TERM (Davs) 10/04/2011 01/18/2011 11/24/2010 03/09/2011 07/25/2011 FN FN FN FN FN TENNESSEE VALLEY AUTHORITY 0.00% NON-CALL FICO 0.00% NON-CALL FNMAO% NON-CALL FNMA .00% NON-CALL FNMA 00% NON-CALL 4,143,000.00 1,076,000.00 2,000,000.00 2,657,000.00 2,500,000.00 4,099,415.64 1,027,655.32 1,922,260.00 2,511.688.67 2,419,825.00 0.510% 1.370% 1.100% 1.700% 1.020% 87,168.72 96,689.36 155,480.00 290,622.66 80,175.00 4,186,584.36 1,124,344.68 2,077,740.00 2,802,311.33 2,500,000.00 759 1,228 1,319 1,214 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 309,592,000.00 310,941,005.16 15,464,227.21 326,405,232.37 1,138 07/18/2011 04/04/2012 12/27/2011 05/27/2011 05/29/2009 05/20/2010 10/07/2011 12/23/2011 10/05/2011 04/05/2012 10/28/2011 01/17/2012 02/01/2012 08/13/2012 09/16/2011 02/17/2012 10/04/2011 04/17/2012 02/09/2011 05/06/2011 10/09/2012 01/23/2013 10/06/2011 05/15/2012 02/10/2012 12/15/2010 12/15/2010 04/13/2012 CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN 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 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 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 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 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 MICROSOFT 2.95% NON-CALL 2,000,000.00 2.072.820.00 2.005% 164,982.78 2,237,802.78 1,473 METLIFE GLOBAL 5.125% NON-CALL 1.500.000.00 1,625.547.72 1.900% 80,092.90 1,705,640.62 977 GENERAL ELECTRIC CAPITAL .696% FLOATING 2.000.000.00 1,914,520.00 2.250% 123,464.31 2,037,984.31 997 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 BERKSHIRE HATHAWAY 5.50% NON-CALL 2,000.000.00 2,236,460.00 0.700% 37,317.78 2,273,777.78 909 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 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 GENERAL ELECTRIC 1.375% FLOATER 5,000,000.00 5,000,000.00 1.375% 206,059.03 5,206,059.03 1,094 IBM CORP .55% NON-CALL 3,500,000.00 3,504,305.00 0.500% 43,445.69 3,547,750.69 907 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 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 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 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 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 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 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 GENERAL ELECTRICT COMPANY .85% NON-CALL 3,000,000.00 3,010,440.00 0.720% 58.693.33 3.069,133.33 989 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 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 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 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 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 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 REPORT AS OF SEPTEMBER 30,2013 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 09/13/2013 09/04/2012 09/10/2013 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 TYPE CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN CN SECURITY MET LIFE GLOBAL FUNDING 3.125% NON-CALL MET LIFE GLOBAL FUNDING 3.125% NON-CALL MET LIFE GLOBAL FUNDING 3.125% NON-CALL MET LIFE GLOBAL FUNDING 3.125% NON-CALL GENERAL ELECTRIC 1.55% NON-CALL FLOATER MASS MUTUAL GLOB 3.125% NON-CALL GENERAL ELECTRIC 2.95% NON-CALL GENERAL ELECTRIC 2.95% NON-CALL GENERAL ELECTRIC 2.95% NON-CALL JOHNSON & JOHNSON 2.15% NON-CALL TOYOTA .80% NON-CALL GOOGLE 2.125% NON-CALL CHEVRON CORP .889% NON CALL PROCTER & GAMBLE 1.45% NON-CALL BERKSHIRE HATHAWAY 2.20% NON-CALL PROCTER & GAMBLE 1.45% NON-CALL COCA COLA CA 1.8% NON-CALL TOYOTA 2.0% NON-CALL NEW YORK LIFE 2.45% NON-CALL BERSHI RE HATHAWAY 1.90% NON-CALL HSBC BANK USA 2.5% FLOATING RATE BERSH I RE HATHAWAY 1.90% NON-CALL IBM CORP 1.250% NON-CALL WESTPAC BANKING CORP 2.3% NON-CALL WAL-MART STORES 5.375% NON-CALL HSBC BANK USA 1.925% FLOATER WAL-MART 5.8% COCA COLA CA 1.150% MAKE-WHOLE CALL BERKSHIRE HATAWAY 1.30% MAKE WHOLE CALL SUB-TOTAL 10/07/2011 CD DORAL BANK 1.0% 10/18/2011 CD MEDALLION BANK .75% 12/19/2012 CD MIZUHO CORPORATE BANK .50% 04/16/2012 CD CAPAHA BANK 1.1% 06/13/2012 CD SOVEREIGN BANK .65% 04/16/2012 CD BANK OF GEORGETOWN 1.0% 06/20/2012 CD FIRST NATL BANK OMAHA NEB .70% 08/17/2011 CD AMERICAN EXPRES CENTURION BANK 1.20% 08/17/2011 CD CIT BANK 1.10% 08/17/2011 CD DISCOVER BANK 1.15% PAR INVESTED RETURN INVESTMENT TERM VALUE AMOUNT RATE INTEREST RETURN (Davs) 1,635,000.00 1,695,247.73 2.200% 154,062.17 1,849,309.90 1,533 2,000,000.00 2,063,239.83 2.300% 189,017.11 2,252,256.94 1,475 5,000,000.00 5.189,924.57 2.120% 428,999.04 5,618,923.61 1,447 3,000,000.00 3.169,646.15 1.600% 190,249.68 3,359,895.83 1,403 5,000,000.00 5.000.000.00 1.390% 227,500.00 5,227,500.00 1,461 1,000,000.00 1,024.175.57 3.125% 130,164.71 1,154,340.28 1,805 2,000,000.00 2.000,912.32 2.940% 292,940.46 2,293,852.78 1,820 2,000,000.00 2,009,952.38 2.840% 278,819.84 2,288,772.22 1,788 1,400,000.00 1,427,513.33 2.500% 164,875.84 1,592,389.17 1,701 2,000,000.00 2,104,120.00 0.621% 44,110.56 2,148,230.56 1,258 3,000,000.00 2,981,640.00 1.032% 82,626.67 3.064.266.67 977 1,000,000.00 1,050,940.00 2.125% 6,197.92 1,057.137.92 1,353 2,000,000.00 1,993,903.80 1.000% 55,682.64 2,049,586.44 1,018 5,000,000.00 5,011,536.25 1.400% 336,463.75 5,348,000.00 1,754 5,000,000.00 5,022,855.25 2.100% 510,033.64 5,532,888.89 1,770 1,000,000.00 1,025,260.00 0.730% 26,376.11 1,051,636.11 1,300 3,000,000.00 3,133,106.35 0.650% 78,243.65 3,211,350.00 1,430 5,000,000.00 5,023,645.00 1.900% 474,410.56 5,498,055.56 1,820 3,550,000.00 3,669,194.08 1.700% 287,655.64 3,956,849.72 1,708 5,000,000.00 5,047,739.83 1.700% 427,260.17 5,475.000.00 1,827 5,000,000.00 5,000,000.00 1.748% 425,000.00 5.425,000.00 1,827 2,850.000.00 2,914.809.00 1.418% 200.676.42 3,115,485.42 1,793 5.000,000.00 5,077,000.00 0.900% 204,250.00 5.281.250.00 1,645 5.000.000.00 5,000,000.00 2.300% 574.680.56 5,574.680.56 1,826 3,000,000.00 3,568,354.19 1.400% 229.833.31 3,798,187.50 1,813 5,000,000.00 5,000,000.00 1.507% 380.000.00 5,380,000.00 1.826 3,000,000.00 3,669,120.00 1.140% 189,763.33 3,858,883.33 1.805 1,000,000.00 1,000,000.00 1.150% 57,627.78 1,057,627.78 1.832 5,000,000.00 5,019,345.05 1.220% 305,654.95 5,325,000.00 1.826 384.000.00 172,486,717.64 1.454% 10.198.901.35 182,685,618.99 1,462 248.000.00 248,000.00 1.000% 4.966.80 252,966.80 731 249.000.00 249,000.00 0.750% 3.740.11 252,740.11 731 247,000.00 247,000.00 0.500% 1.235.00 248,235.00 365 249,000.00 249.000.00 1.100% 5,503.55 254,503.55 764 248,000.00 248.000.00 0.650% 3,224.00 251,224.00 730 249.000.00 249.000.00 1.000% 5,402.96 254,402.96 792 249.000.00 249.000.00 0.700% 3,486.00 252,486.00 730 248.000.00 248.000.00 1.200% 8,887.23 256,887.23 1,090 248.000.00 248.000.00 1.100% 8,198.94 256,198.94 1,097 248.000.00 248.000.00 1.150% 8,571.62 256,571.62 1,097 INVESTMENT REPORT AS OF SEPTEMBER 30,2013 INVESTMENT DATE 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 03/14/2013 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 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 TYPE SECURITY CD ALLY BANK 1.15% CD GE MONEY BANK 1.15% CD GE CAPITAL FINANCIAL INC 1.15% CD GOLDMAN SACHS BANK 1.15% CD TRANSPORTATION ALLIANCE BANK INC .75% CD CITIZENS STATE BANK .50% CD STATE BANK OF INDIA 1.30% CD BMW BANK OF NORTH AMERICA 1.35% CD INDEPENDENCE BANK OF KENTUCKY .50% CD APPLE BANK FOR SAVINGS .50% CD SUNTRUST BANK ATLANTA .28% CD STERLING SAVINGS BANK .75% CD PLUS INTERNATIONAL .85% CD SYNOVUS BANK .5% CD HUNTINGTON NATL BANK .75% CD SALLIE MAE BANK 1.35% CD BARCLAYS BANK DELAWARE 1.25% CD FIRST STATE BANK/MENDOA .50% CD KEYBANK NATIONAL ASSOCIATION .45% CD BLC COMMUNITY BANK .50% CD TRIUMPH BANK .50% CD GEORGIA BANK & TRUST .70% CD UNITED BANKERS BANK .50% CD LCA BANK CORPORATION .85% CD FLUSHING SAVINGS BANK.75% CD BANK OF THE WEST 1.4% CD COMENITY CAP BANK SALT LAKE CITY .50% CD EAGLE BANK .60% CD MIDLAND STATES BANK 1.25% CD NATIONAL REPUBLIC BANK 1.0% CD CARDINAL BANK MCLEAN VA .90% CD ORIENTAL BANK & TRUST .90% CALL 8/6/13 CD FIRST BUSINESS BANK .60% CD NATIONAL BANK OF COMMERCE .50% CD HERITAGE BANK OF COMMERCE .80% CD NORTH JERSEY COMMUNITY .85% CD STATE BANK & TRUST CO MACON, GA .80% CD CRESCENT BANK & TRUST .90% CD EVERBANK .90% CD MERCANTILE BANK OF MICHIGAN 1.15% CD DELTA NATL BANK & TRUST .90% CD PACIFIC CONTL BANK .90% PAR VALUE 248,000.00 248,000.00 248,000.00 248,000.00 249,000.00 249,000.00 248,000.00 248,000.00 249,000.00 248,000.00 200,000.00 248,000.00 249,000.00 248,000.00 248,000.00 248,000.00 248,000.00 249,000.00 248,000.00 249,000.00 249,000.00 248,000.00 249,000.00 248,000.00 248.000.00 249,000.00 249,000.00 249,000.00 249,000.00 249,000.00 249,000.00 249,000.00 248.000.00 249.000.00 249.000.00 248.000.00 249,000.00 249,000.00 248,000.00 248,000.00 249,000.00 249,000.00 INVESTED AMOUNT 248,000.00 248,000.00 248,000.00 248,000.00 249,000.00 248,751.00 248,000.00 248,000.00 248,751.00 248,000.00 198,780.00 248,000.00 249,000.00 248,000.00 248,000.00 248,000.00 248,000.00 248,701.20 248,000.00 248,690.24 249,000.00 247,628.00 248,676.30 248,000.00 247,628.00 249,000.00 248,601.60 249,000.00 249,000.00 249,000.00 249,000.00 249,000.00 247,578.40 248,551.80 248,004.00 247,008.00 248,004.00 248,502.00 247,008.00 247.380.00 248.377.50 248.452.20 RETURN RATE 1.150% 1.150% 1.150% 1.150% 0.750% 0.550% 1.300% 1.350% 0.500% 0.500% 0.640% 0.750% 0.850% 0.500% 0.750% 1.350% 1.250% 0.550% 0.450% 0.550% 0.500% 0.750% 0.550% 0.850% 0.800% 1.400% 0.550% 0.600% 1.250% 1.000% 0.900% 0.900% 0.600% 0.550% 0.900% 0.950% 0.900% 0.950% 0.900% 1.150% 0.952% 0.946% INTEREST 8.579.43 8.563.81 8.563.81 8.571.62 5.612.71 2,742.46 9,680.83 10,053.17 2,739.00 2,480.00 2,152.35 4,749.36 5,520.35 2,473.11 4,652.55 9,869.73 9,308.49 3,636.09 2,263.00 3,427.40 3,107.41 5,589.51 3,436.20 7,375.11 5,951.97 13.943.96 4,233.74 4,490.30 12,450.00 9,966.87 8,970.06 6,735.45 5,635.72 4,791.87 8,953.05 9,429.77 8,974.88 9,468.06 9,926.11 14,895.62 11,624.88 11,556.33 INVESTMENT RETURN 256,579.43 256,563.81 256,563.81 256,571.62 254,612.71 251,493.46 257,680.83 258,053.17 251,490.00 250,480.00 200,932.35 252,749.36 254,520.35 250,473.11 252,652.55 257,869.73 257,308.49 252,337.29 250,263.00 252,117.64 252,107.41 253,217.51 252,112.50 255,375.11 253,579.97 262,943.96 252,835.34 253,490.30 261,450.00 258,966.87 257,970.06 255,735.45 253,214.12 253,343.67 256,957.05 256,437.77 256,978.88 257,970.06 256,934.11 262,275.62 260,002.38 260,008.53 TERM (Davs) 1,097 1,098 1,096 1,097 1,097 731 1,096 1,096 730 730 608 932 952 728 913 1,076 1,096 825 740 914 911 1,097 911 1,277 1,095 1,460 1,094 1,097 1,461 1,461 1,461 1,097 1,279 1,274 1,459 1,461 1,462 1,461 1,461 1,827 1,792 1,793 INVESTMENT REPORT AS OF SEPTEMBER 30,2013 INVESTMENT DATE 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 04/05/2013 04/18/2013 04/30/2013 TYPE CD CD CD CD CD CD CD CD CD CD CD CD CD CD O O O O O O O O SECURITY 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% BANKOF 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 BOSTON PRIVATE BANK & TRUST .95% CALL FIRST STATE BANK NE .95% CALL FOREST COMMERCIAL BANK .90% CALL WELLS FARGO BANK CORPORATE CASH MANAGEMENT ACCOUNT LIBRARY ACCOUNT UNION TRUST LAI F 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) 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 1,826 248,000.00 247,008.00 1.032% 12,765.55 259,773.55 1,825 249,000.00 248,502.00 0.991% 12,325.50 260,827.50 1,826 249,000.00 248,253.00 0.960% 11,952.00 260,205.00 1,826 16,316,000.00 16,297,851.74 0.902% 528,329.62 16,826,181.36 1,242 402,953.00 402,953.00 0.020% 0.22 402,953.22 4,580,651.64 4,580,651.64 0.020% 2.51 4,580,654.15 906.76 906.76 0.000% -906.76 133,263.07 133,263.07 0.000% 0.00 133,263.07 28,774,000.00 28,774,000.00 0.270% 215.81 28,774,215.81 32,434,815.96 32,434,815.96 0.270% 243.26 32,435,059.22 29,453,000.00 29,453,000.00 0.270% 220.90 29,453,220.90 32,211,000.00 32,211,000.00 0.270% 241.58 32,211,241.58 SUB-TOTAL 127,990,590.43 127,990,590.43 GRAND TOTAL 621,282,590.43 627,716,164.97 0.260% 924.28 127.991.514.71 1.015% 26.192.382.46 653.908.547.43 EXHIBIT 8 CITY OF CARLSBAD Fund Equity in Pooled Investments AS OF SEPTEMBER 30, 2013 Cash Balance by Fund: General 74.008.056 Special Revenue 43.478,287 Debt Service ^ Capital Projects: General Capital Construction 46.545,141 Traffic Impact Fees 20.973,495 Public Facilities Fees 38,929,598 Park Development 4,317,951 Transnet Taxes 5,843,195 Drainage Fees 5,865,753 Special Districts 88,059,611 Infrastructure Replacement 84,443,739 Redevelopment (see Trust Funds) 0 Other Capital Construction 2,675,761 Total 297,654,243 Enterprise: Carlsbad Municipal Water District 95,385,349 Sewer Fund 51,186.076 Solid Waste 7,205,520 Storm Water 3,553,470 Golf Course 131,455 Total 157,461,869 Internal Service 37,734,295 Agency Funds 14,375,781 Trust Funds 179,481 Total General Ledger Balance ** 624,892,013 Reconciling Adjustments (1) (407,043) Total Treasurer's Investment Portfolio at Amortized Cost 624,484,969 (1) The Reconciling Adjustments consist of differences between the General Ledger which is prepared on an accrual basis and the Treasurer's report which is prepared on the cash basis. Accrued Interest, amortized premium or discounts and outstanding checks and deposits in transit are not included in the Treasurer's summary. Differences between the time journal entries are posted and the time this report is produced may also be a component of the adjustment. ** Figures based on best estimate at the time report run on 10/08/13 IL EXHIBIT 9 CITY OF CARLSBAD INVESTMENT PORTFOLIO As of SEPTEMBER 30, 2013 CORPORATE NOTE AND COMMERCIAL PAPER RATINGS Corporate Note Investments Meeting the Current Investment Policy: (Ratings must be AA or better by two of the three: Moody's S&P or Fitch) Moodv's S&P Fitch BERKSHIRE HATHAWAY AA2 AA+ A+ CHEVRON AA1 AA NR COCA COLA AA3 AA-A+ GENERAL ELECTRIC COMPANY AA3 AA+ NR GOOGLE INC AA2 AA NR HSBC BANK USA A1 AA-AA- IBM CORP AA3 AA-A+ JOHNSON & JOHNSON AAA AAA AAA MASS MUTUAL GLOBAL AA2 AA+ AA+ MET LIFE GLOBAL AA3 AA-AA- MICROSOFT AAA AAA AA+ NEW YORK LIFE AAA AA+ AAA PROCTER & GAMBLE AA3 AA-NR PROVIDENCE HEALTH AA2 AA AA ROYAL BANK OF CANADA AA3 AA-AA SHELL INTERNATIONAL AA1 AA AA TOYOTA AA3 AA-A WAL-MART AA2 AA AA WESTPAC BANKING CORP AA2 AA-AA- Commercial Paper Investments Meeting the Current Investment Policy: (Ratings must be A1/P1 or better by two of the three: Moody's, S&P or Fitch) (Ratings of other debt must be AA or better by two of the three: Moody's, S&P or Fitch) NONE Investments with Subsequent Changes In Credit Rating * Moodv's S&P Fitch BARCLAYS BANK A2 A NR GENERAL ELECTRIC A1 AA+ NR MERCK A1 AA A+ Latest Carrying Market Maturitv Date Value Value 12/15/2015 2,000,000 2,034,320 05/09/2016 19,395,298 19,700,900 06/30/2015 5,233,071 5,291,850 * 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 SEPTEMBER 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 0.32% BERKSHIRE HATHAWAY 23,416,919.14 3.73% CHEVRON 1,993,903.80 0.32% COCA COLA CO 4,133,106.35 0.66% GENERAL ELECTRIC CAP 19,390,658.05 3.09% GENERAL ELECTRIC COMPANY 8,032,665.00 1.28% GOOGLE 1,050,940.00 0.17% HSBC BANK USA 10,000,000.00 1.59% IBM CORP 8,581,305.00 1.37% JOHNSON & JOHNSON 2,104,120.00 0.34% MASS MUTUAL 3,607,914.95 0.57% MERCK & CO 5,498,750.00 0.88% MET LIFE GLOBAL FUND 19,221,511.93 3.06% MICROSOFT 2,072,820.00 0.33% NEW YORK LIFE 8,691,145.24 1.38% PROTER & GAMBLE 13,392,464.17 2.13% PROVIDENCE HEALTH 2,237,929.50 0.36% ROYAL BANK OF CANADA 2,038,220.00 0.32% SHELL INTERNATIONAL FIN 5,384,350.00 0.86% TOYOTA 8,005,285.00 1.28% WAL-MART 16,632,709.55 2.65% WESTPAC BANKING CORP 5,000,000.00 0.80% PERCENTAGE WEIGHTINGS BY FEDERAL AGENCY ISSUER Investment Cost Percent of Portfolio** FAMCA 15,016,370.00 2.39% FICO 1,027,655.32 0.16% FEDERAL FARM CREDIT BANK 50,844,173.15 8.10% FEDERAL HOME LOAN BANK 94,061,019.00 14.98% FEDERAL HOME LOAN MORTGAGE CORP 49,767,416.00 7.93% FEDERAL NATIONAL MORTGAGE ASSOC 96,124,956.04 15.31% TVA 4,099,415.64 0.65% U.S.TREASURY -0.00% Total Portfolio $627,716,164.97 * No more than 5% may be invested with a single corporate issuer. **There are no percentage limits on federal agency issuers. City of Carlsbad Bond Proceeds Investment Report September 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 Re-Assessment District 97-01 (Alga Road & College Blvd) Imprvmnt Fund - Alga Invesco Prime-Cash Money Market Assessment District 95-01 (Carlsbad Ranch) Reserve Fund Repub Natl Bank Repo Agreement: HSBC (GIC) Assessment District 96-01 (Rancho Carrillo) Reserve Fund Repub Natl Bank Repo Agreement: HSBC (GIC) ReAssessment District 2012-1 (College/Cannon & Poinsettia Lane) Reserve Fund BNY Goldman Sachs FS Money Market Other BNY Goldman Sachs FS Money Market EFJPA Reserve Fund AIG Investment Agreement (GIC) Communities Facilities District #3 Improvement Area 1 Project Fund Invesco Prime-Cash Money Market Reserve Fund BNY Dreyfus Money Market Communities Facilities District #3 Improvement Area 2 Reserve Fund BNY Dreyfus Money Market Other BNY Dreyfus Money Market CPFA Golf Course Bonds Reserve Fund BNY Mellon (GIC) N/A N/A 5.83% vanous various N/A various vanous various vanous N/A $ N/A $ N/A $ 6.03% 09/02/28 $ N/A $ N/A $ 5.36% 08/01/14 $ N/A $ 09/01/36 $ 09/01/38 $ N/A $ N/A $ 927,689 $ 278,308 $ 913,384 $ 1,292,770 $ 2,162,406 $ 6,007 $ 953,990 $ 1,834,948 $ 777,965 $ 1,068,180 $ 86,282 $ 1,270,961 $ Fiscal Agent: BNY Mellon 927,689 Invesco Fiscal Agent: US Bank 278,308 Invesco Fiscal Agent: BNY Mellon 913,384 HSBC Bank of New York Fiscal Agent: BNY Mellon 1,292,770 HSBC Bank of New York Fiscal Agent: 2,162,406 6,007 BNY Mellon BNY Mellon BNY Mellon Fiscal Agent: BNY Mellon 953,990 GIC Fiscal Agent: BNY Mellon 1,834,948 Invesco 777,965 BNY Mellon Fiscal Agent: 1,068,180 86,282 BNY Mellon BNY Mellon BNY Mellon Fiscal Agent: BNY Mellon 1,270,961 BNY Mellon 11,572,890 $ 11,572,890 M X ffi H dd H H:\Long Term DebtVQuarterly Investment Reports\Qtr Inv Rpt.xisx City of Carlsbad Summary of Outstanding Housing Loans As of September 30, 2013 Updated on: 10/11/2013 Loans issued by City Loans issued by Loan amount Developer due to City Borrower Development Purpose First date issued # of loans issued to developers/ homeowners Developer to homeowners # of loans outstanding City loan repaid to City loan repaid to City (recorded as AR) Individual homebuyers City-wide (CHAP) Sale 06/28/99 133 $1.680,000 $ 29 ($1,559,665) $ $120,334.51 Individual homebuyers Calavera Hills Sale 10/15/99 5 75,000 150,000 1 (60,000) (120,000) 15,000 Individual homebuyers Cherry Tree Walk Sale 06/28/99 42 453,600 452,600 14 (313,200) (283,250) 140,400 Individual homebuyers Serrano Sale 05/25/01 90 1,350,000 4,050,000 32 (960,133) (2,610,000) 389,867 Individual homebuyers Ranctio Cartsbad Sale 05/20/99 22 752,533 10 (438,337) -314,196 Individual homebuyers Soiamar Sale 09/26/88 9 147,726 -1 (135,065) -12,661 Catholic Charities Homeless shelter Shelter 09/19/97 1 200,000 -1 -200,000 CB Laurel Tree Apartment Laurel Tree Rentals 12/24/98 2 1,134,000 -2 (1,114,839) -19,161 USA Properties Rancho Carrillo Rentals 03/05/01 1 1,157,584 -1 (13,000) 1,144,585 Pacific Vista Las Flores Vista Las Flores Rentals 02/27/01 1 363,948 1 -363,948 Poinsettia Housing Assoc Poinsettia Station Rentals 10/21/99 1 920,000 -1 (144,784) -775,216 Bridge Housing Corp Villa Loma Rentals 11/04/94 2 2,212,000 0 (2,212,000) - Dove Family Housing La Costa Paloma Rentals 07/15/03 1 2,070,000 -1 (1,486,204) -583,796 CIC Calavera LP Mariposa Apts Rentals 09/15/04 1 1,060,000 -1 --1,060,000 Mulberry at Individual homebuyers Bressi Ranch Sale 04/29/05 100 1,840,000 19,660,200 100 --1,840,000 Individual homebuyers Village by the Sea Sale 10/28/05 11 220,000 4,087,200 7 --220,000 El Camino Family Housing Cassia Heights Rentals 03/07/06 1 1.454,276 -1 --1,454,276 Individual homebuyers Laguna Point Sale 07/06/06 3 210,000 2 (70,000) 140,000 Individual homebuyers The Bluffs Sale 06/14/07 8 200,000 8 -200,000 Individual homebuyers Roosevelt Individual homebuyers Gardens Sale 08/30/07 11 1,583,423 11 1,583,423 CIC La Costa Hunter's Point Rentals 08/19/08 1 1,932,000 1 --1,932,000 Down Payment & Closing Cost Assistance Various Assistance 06/25/09 22 255,518 22 --255,518 CIC Glen Ridge, LP Glen Ridge Rentals 10/05/09 1 1,014,000 -1 1,014,000 Tavarua Senior Apartments, LP Tavarua Rentals 12/14/11 1 --1 -North County Solutions Property for Change Acguisition Rentals 06/28/12 1 780,000 -1 -780,000 Catholic Charities Homeless shelter Shelter 03/01/10 3 507,585 3 507,585 Minor Home Individual homeowners N/A Repair 05/20/10 7 28,593 -6 (2,083) -26,510 Property Hospice of North Coast N/A Acguisition 02/27/13 1 1,065,000 -1 --1,065,000 Harding Street Carol-Harding Property Neighbors, LP Duplex Acguisition 03/14/13 1 7,408,000 -1 -7,408,000 Tracy Templeton Laguna Point Sale 04/17/13 1 108,150 -1 -108,150 Thomas & Judy Kim Rose Bav Sale 08/23/13 1 229,775 1 -229,775 Allowances (1,599,095) (1,599,095) 485 $ 30,813,616 $ 28,400,000 263 $ (8,509,309) $(3,013,250) $ 22,304,308 Developer loan amount due to ty (not on City's books) Type of Loan 30,000 169.350 1,440,000 19,660,200 4,087,200 Payment deferred 15 years. No interest is due 120,335 unless home is sold tiefore 16th year Payment deterred 30 years. No interest is due 45,000 unless home is sold before 31th year Payment deferred 30 years. No interest is due 309,750 unless home is sold before 31th year Payment deferred 30 years. No interest is due 1,829,867 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 years 19,161 when surplus cash is available Principal and 3% interest each year for 55 years 1,144,585 when surplus cash is available Principal and 3% interest each year for 55 years 363,948 when surplus cash is available Principal and 3% interest each year for 55 years 775,216 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 when surplus cash is available hTincipai ana .s'Vo interest eacn year tor oo 1,060,000 years when surplus cash is available Payment deferred 30 years. No interest is 21,500,200 due unless home is sold before 31th year Payment deferred 30 years. No interest is 4,307,200 due unless home is sold before 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 140,000 due unless home is sold before 46th year Payment deferred 30 years. No interest is 200,000 due unless home is sold before 31th year Refer to Agenda Bill 18,569 / Resolution 1,583,423 2006-131 &AB 19,183/F{2007-255 1,932,000 Refer to AB18,251 / Resolution 2005-264 Refer to Agenda Bill 19,415 / Resolution 255,518 2008-121 1,014,000 Refer to Agenda Bill 397 / Resolution 435 Refer to Agenda Bill 418 / Resolution 475 Refer to Agenda Bill 20,936/Resolution 780,000 2012-136 Refer to AB19,768/R2009-068; 507,585 AB20,530/F{2011-081; AB20,764/R2011- 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 2012-235 108,150 TBD 229,775 TBD td -X 1st Qtr received $19,633 in CHAP loan payments; received DPCCA loan. 25,386,750 $49,290,153 a $15,000 pay-off related to the Serrano development, received a $111,518 principal payment related to the Laurel Tree development; issued a $229,775 loan related to the Rose Bay development; issued a $9,468 ffi H dd H o