HomeMy WebLinkAbout4.06 Investment1stQtr00-01CITY CLERK FILE # 320-30
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (November 8, 2000)
SUBJECT:
City Treasurer's Investment Report For 1st Quarter 2000/2001
Report Prepared by Carole Perry, Administrative Services Director
and Fred Marsh, Finance Manager
ATTACHMENTS:
Quarterly InVestment Report (September 30, 2000)
Section I -
Section II -
RECOMMENDATION: 4C~Receive Report
Primary Investment Portfolio
Listing of Supplemental Monies Under City
Possession and/or Control
DESCRIPTION: The attached Investment Report details the City's investments as of September 30,
2000, in accordance with the Local Agency Investment Guidelines established by the State Treasurer.
Section I of the Report focuses on the principal investment portfolio. Section II details funds held by
Trustees and miscellaneous operating accounts.
The focus of the discussion in this report will be upon activity in the Primary Investment Portfolio.
Changes in the investment portfolio and investment activity for the first quarter of Fiscal Year 2000/2001
are discussed in the staff report below.
INVESTMENT ACTIVITY IN FIRST OUARTER FISCAL YEAR 2000/2001
During the First Quarter two federal securities were purchased, as summarized in the table below:
INVESTMENTS PURCHASED FIRST QUARTER FISCAL YEAR 2000/2001
PURCHASE VALUE AT CALL
TYPE PRICE MATURITY MATURITY DATE YIELD
FEDERAL SECURITIES
FHLB $1,985,260 $2,000,000 8/15/2001 N/A 6.66%
FHLB $2,000,960 $2,000,000 2/1/2002 N/A 6.71%
None of these investments have call options, which means that they will not be redeemed by the issuing
party prior to their maturity date. In the most recent quarter the average maturity for the Federal Security
portion of the portfolio decreased to 1.7 years. It is important to note that this relates solely to the portion
of the portfolio which has investments with a stated tenn. The City maintains adequate funds in more
liquid investments, which are deemed sufficient to meet cash flow needs.
DETAILED LISTING OF PRIMARY PORTFOLIO
Government and Agency Securities represent 49% of the Primary Portfolio. A detailed listing of each
security is provided in Item 1. The market value of Federal Securities can fluctuate daily and values have
been provided as reported by Union Bank of California as of September 30, 2000. The City portfolio
G:XInvestments\Sept 2000~Agenda staff report.doc
COPIES TO:
ITEM NO.
been provided as reported by Union Bank of California as of September 30, 2000. The City portfolio
assumes that the investments will be held to maturity and there is not an active attempt made to trade
existing securities. The City has staggered the maturity dates within the portfolio and it is not anticipated
that these funds will need to be called by the City prior to maturity.
The Morgan Stanley Dean Witter US Government Securities Mutual Fund Investment represents 3% of
the City's total portfolio. The book value currently reported is based upon the "market value" as of June
30, 2000, as required by the Governmental Accounting Standards Board. During the 2000-2001 Fiscal
Year the City received $25,379 in dividends from this investment, resulting in an armualized yield of
6,206%. The market value of this investment fluctuates on a daily basis and as of September 30, 2000
was $16,142 more than the recorded 6/30/2000 book value. Since October 1999, the mutual fund may be
redeemed without sales charges.
COMPOSITION OF PORTFOLIO - SOURCE OF FUNDS
To provide an overview of the portfolio, the table shown on the following page shows the total investment
balance as of September 30, 2000 by source. Comparison information is also shown for the previous
quarter. Note that 38% of the investment balance represented restricted Impact Fee Funds. It is important
to keep in mind that this' type of report is merely a snapshot on a particular day. Revenues as well as
expenditures are not processed in equal monthly installments.
PORTFOLIO COMPOSITION BY SOURCE OF FUNDS
General Fund
Restricted - Special Revenue Funds
(I.e. Gas Tax, Special Taxes)
Restricted - Assessment District Funds
(i.e. Landscape Maint & Debt Service)
Restricted - Impact Fees
Internal Service / Replacement Funds
TOTAL
Current Quarter Prior Quarter
9/30/00 % of 6/30/00 % of
Balance Total Balance Total
$29,393i925 53% $28,874,670 62%
$1,592,261 3% $2,057,490 4%
$278,338 1% $434,596 1%
$20,633,844 38% $16,805,415 31%
$2,528,440 5% $1,331,541 2%
$54,426,808 100% $49,503,712 100%
CHANGES IN THE TOTAL PORTFOLIO YIELD FROM THE PREVIOUS REPORT
The total amount shown as invested in the Primary Investment Portfolio is $4,923,096 more than the
amount shown at June 30, 2000. The additional funds were invested in federal securities during the
quarter. The increase primarily reflects the receipt of impact fees and building permit fees from new
development.
Overall, the combined rate for the total portfolio increased from 6.230% at June 30, 2000 to 6.400% at
September 30, 2000. The increase was attributable to an increase in the rate of remm on the City's LAIF
investments operated by the State Treasurer, as well as higher remms on the new investments in federal
securities placed during the quarter. The quarterly average for the City's LAIF investment was 6.480% as
of September 30, 2000, which was higher than the 6.190% rate recorded for the quarter ending June 30,
2000. LAIF is a liquid investment, and the current LAIF rate remains very favorable compared to rates
offered on investments, which have less flexibility.
The schedule of investments, including the dates of maturity, contain adequate cash flow liquidity to meet
anticipated expenditures over the next six months. The investments and the schedule of investments are
in compliance with the City's investment policy and all applicable laws and regulations.
CITY OF DUBLIN
QUARTERLY INVESTMENT REPORT
1 ~t QUARTER FY 2000-2001
SECTION 1
PRIMARY INVE S TMEN T
PORTFOLIO
CITY OF DUBLIN DETAILED LISTING OF INVESTMENTS
INCLUDING RATE OF RETURN
AS OF SEPTEMBER 30, 2000
INVESTIVIENT
COUPON
MATURITY VALUE AT INTEREST BOOK MARKET
· DATE MATURITY RATE YIELD VALUE VALUE <4>
FEDERAL SECURITIES
FNMA (Callable 11/8/99)
FHLB (Callable 6/29/99)
FI-ILB
'FHLB
FHLB (Callable 3/10/2000)
FI-ILB
FHLB (Callable 11/26/98)
FttLB
FHLB (Callable 11/26/98)
FHLB
FrlLMC
FHLB
FHLMC (Callable 4/13/99)
FNMA (Callable 5/19/99)
11/8/00 1,000,000 6.220% 6.220% 998,440 999,220
11/24/00 1,000,000 5.890% 6.010% 998,910 998,910
12/29/00 1,000,000 5.100% 5.100% 991,880 996,250
8/15/01 2,000,000 5.875% 6.660% 1,985,260 1,987,820
9/17/01 3,000,000 5.875% 6.860% 2,964,840 2,980,320
10/3/01 1,000,000 6.575% . 6.099% 994,690 1,000,000
12/10/01 2,000,000 5.730% 5.730% 1,967,180 1,973,440
2/1/02 2,000,000 6.750% 6.711% 2,000,960 2,004,680
3/12/02 1,000,000 5.410% 5.750% 975,780 981,250
5/1/02 2,000,000 6.750% 6.920% 1,992,820 2,006,240
6/28/02 1,000,000 5.435% 5.435% 972,500 981,880
8/15/02 2,000,000 6.000% 6.200% 1,960,940 1,981,240
11/6/02 1,000,000 5.940% 6.780% 978,750 989,380
2/14/03 1,000,000 7.000% 7.010% 998,440 1,009,060
4/16/03 1,000,000 5.700% 5.700% 966,250 978,440
9/2/03 1,000,000 5.627% 6.910% 960,940 976,560
11/14/03 1,000,000 4.750% 6.920% 932,190 949,690
1/13/04 1,000,000 6.000% 6.000% 963,440 970,780
2/19/04 1,000,000 6.000% 6.000% 955,470 966,560
4/5/04 1,000,000 6.010% 6.010% 958,750' 970,000
$27,000,000 6.'333% $26,5 t 8,430 $26,701,720
TOTAL FEDERAL SECURITIES
CERTIFICATES OF DEPOSIT - FDIC INSURED
First Republic Trust &Loan 3/7/0 1
Sanwa Bank 12/9/02
TOTAL CERTIFICATES OF DEPOSIT
95,000 6.600% 6.600% 95,000 95,000
99,000 6.000% 6.000% 99,000 99,000
$194,000 6.294% $194,000 . $194,000
MUTUAL FUNDS
Nations Bank Government Reserves
Capital Fund
Morgan Stanley Dean Witter U.S. Govt Securities
5,000.00 6.260% 0) $5,000 $5,000
See Note 1 6.206% (2) $1,551,451 $1,567,593
POOLED PUBLIC AGENCY INVESTMENTS
State of CA.- Local Agency Investment Fund (LA/F)
$26,157,927 6.480% 0) $26,157,927 $26,157,927
TOTAL INVESTED PORTFOLIO
6.400% $54,426,808 $54,626,240
NOTES:
(1) A Mutual Fund investment does not have a stated date of maturity and shares may be sold at any time. The share price at the time of a sale
may be either higher or lower than the original cost. The book value reflects the market value on June 30, 2000, as required by cun~t
governmental accounting roles.
(2) Interest Rate shown is based on dividends received this fiscal year to date, which are annualized and then divided by the original investment.
(3) Interest Rate shown is the monthly average as of September 30, 2000.
(4) Market Value shown for the Federal Securities is as of September 30, 2000.
(5) Interest Rate shown is the quarterly average as of September 30, 2000.
ITEM 1
CITY OF DUBLIN-
SUMMARY OF INVESTMENT PORTFOLIO
COMPARISON BY INVESTMENT TYPE
AS OF SEPTEMBER 30, 2000
TYPE OF INSTRUMENT
Federal Home Loan Bank (FHLB)
Federal Home Loan Mortgage Corp (FHLMC)
Federal National Mortgage Assn (FNMA)
SUB -TOTAL GOVT/AGENCY
MARKET
FACE VALUE BOOK VALUE VALUE
20,000,000 19,744,980 19,868,120
2,000,000 1,929,690 1,949,220
5,000,000 4,843,760 4,884,380
27,000,000 26,518,430 26,701,720
% OF MATURITY
PORTFOLIO YEARS
36.4% 1.5
3.6% 1.6
9.1% 2.1
49.1% 1.7
Certificates of Deposit - FDIC Insured
Mutual Funds - Morgan Stanley Dean Witter
U.S. Govt Securities
Nations Bank Government Reserves
Capital Fund
194,000 194,000 194,000 0.4% 0.8
1,635,750 1,551,451 1,567,593
2.8% 5.0 <~
5,000 5,000 5,000 0.0 % N/A
LAIF 26,157,927 26,157,927 26,157,927
47.7% N/A
GRAND TOTAL $54,992,677 $54,426,808 $54,626,240 100.0%
NOTES:
( 1 ) The City intends to hold the investments until maturity or until market values equal or exceed their face value.
Market Value shown is as of September 30, 2000.
(2) Market value is based upon the shares invested at share price as of September 30, 2000.
Book Value is shown as the value recorded in the General Ledger based on the market value at 6/30/2000.
( 3 ) As a mutual Fund shares can typically be liquidated at any time. The weighted average maturity stated in this chart was calculated by
Dean Witter based upon all investment instruments owned by the U.S. Government Secttrifles Mutual Fund as of June 30, 1998.
This figure represents the duration factor for the Fund and it was reduced from the figure reported for 1997.
ITEM 2
CITY OF DUBLIN
QUARTERLY INVESTMENT REPORT
1 ~t QUARTER FY 2000-2001
SECTION 11
LISTING OF SUPPLEMENTAL
MONIES UNDER CITY
POSSESSION AND/OR
CONTROL
OPERATING FUNDS
· SPECIAL FUNDS HELD BY TRUSTEES
City of Dublin Report of
Operating Funds On Hand
As of September 30, 2000
In accordance with the Califomia Government Code, the City Treasurer must disclose on a quarterly basis
all monies in its possession. Monies considered invested, and not immediately necessary for current
operations, are presented in a separate listing as part of the quarterly report.
In the case of Operating Funds in bank accounts, the amount presented relates to the balance reported by
the Financial Institution. IT IS IMPORTANT TO NOTE THAT THIS AMOUNT MAY REFLECT
FUNDS REQUIRED TO COVER PAYMENTS ALREADY ISSUED AND CHECKS WHICH HAVE
NOT CLEARED AS OF THE LAST DAY OF THE QUARTER. Therefore, these balances will fluctuate
throughout the year. These fimds are not subject to a specified maturity and the par value would be
equivalent to the amount stated.
Miscellaneous Cash
Non-Catel~orized - Cash
Petty Cash - City
Petty Cash - Shannon Center.
Cash Register - (5 Locations)
Subtotal
Balance
09/30/2000
$200.00
$200.00
$650.00
$1,050.00
OPERATING CASH BALANCES - FINANCIAL INSTITUTIONS
BANK OF AMERICA-
Collateralized Public Money
Deposits In Accordance With
California Government Code
Balance 09/30/2000
$325,456
Annualized Rate of Interest
See Note 1
Cal Fed-
Regular Savings Account:
FDIC Insured
$ 549
2.00%
Grand Total Amount
Cash Balances:
$326,005
Note 1: The City operating account is a corporate checking account, which includes monthly interest earnings which are at a
variable rate. The interest earnings are credited against account charges and fees required to maintain the accounts. All
interest earnings in excess of account charges are paid to the City on a monthly basis.
SPECIAL FUNDS HELD BY TRUSTEES
CITY OF DUBLIN DETAILED LISTING OF INVESTMENTS
INCLUDING RATE OF RETURN
FOR THE QUARTER ENDING SEPTEMBER 30, 2000
MUTUAL FUNDS
Dublin B!vd Assessment District
First American Govt
Obligation Fund
COUPON
MATURITY VALUE AT INTEREST
DATE MATURITY RATE YIELD
See Note 1 6. 10%
BOOK
VALUE
$160,313.03
MARKET
VALUE
$160,313.03
NOTES:
( 1 ) A Mutual Fund does not have a stated maturity date and shares can be sold at any time.