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HomeMy WebLinkAboutStaff Report 3.B 12/05/2016DATE: December 5, 2016 Agenda Item #3.B TO: Honorable Mayor and Members of the City Council through City Manager FROM: William Mushallo, Finance Director - Janine Tedrow, Senior Accountant SUBJECT: Resolution to Receive and File the City Treasurer's Quarterly Report Dated September 30, 2016. RECOMMENDATION It is recommended that the City Council adopt the attached Resolution To Receive and File the City Treasurer's Quarterly Report Dated September 30, 2016. BACKGROUND Pursuant to the City's Investment Policy and Government Code, the City Council annually delegates authority to the City Treasurer to invest or reinvest City funds. The City Council approved the City of Petaluma Investment Policy on June 20, 2016 which delegated investment authority to the City Treasurer for the Fiscal Year 2016 -17. The City Treasurer is required to provide a quarterly investment report to the Council that includes the status of the investment portfolio. The attached reports outline the current investments, the weighted average and yields of pooled investments, investments managed by Public Financial Management (PFM), and earrings received by investments in the Local Agency Investment Fund (LAIF). The reports also include the Treasurer's certification of adequate cash flow. This is the first quarterly report for Fiscal Year 2016 -2017. DISCUSSION It is the policy of the City of Petaluma to manage public funds in a manner consistent with the laws of the State of California pertaining to the investment of public funds. Three primary goals of the City are to safeguard the principal of funds under its control; meet the City's daily cash flow requirements; and achieve a reasonable rate of return with the maximum amount of security possible. The attached City Treasurer's Quarterly Report contains information on the City's cash activity and ending balances in all City accounts. Each report also: ® Summarizes total beginning balances of all cash and investments, and total quarterly activity and ending balances. Provides quarterly activity and ending balances in the City's cash equivalent accounts and information about trustee account activities and ending balances. Provides information on investment portfolio activity, security type, maturity and value, and book and fair value. ® Compares the City's quarterly investment earnings with the City's benchmark. The City's benchmark for investment earnings is the Merrill Lynch 1 -3 year US Treasury index as provided by Bloomberg Financial Markets. That rate was .42% for the last six months. The City's annualized return outperformed the Index by .04% coming in at .46% for the last six months. Per the City's Interfund Loan Policy, the Treasurer's report no longer lists all inter -fund loans currently in place; however, this information is available upon request. FINANCIAL IMPACTS The balance of cash and investments as of September 30, 2016 was $135.3 million. This is up $3.6 million from the balance at the end of June, 2016. The increase is due mainly to the receipt of our fiscal year end property tax payment. The net investment earnings during the quarter ending September 30, 2016 were $210,209. ATTACHMENTS 1. Resolution 2. City Treasurer's Quarterly Report dated September 30, 2016 I ATTACHMENT 1 RESOLUTION TO RECEIVE AND FILE THE CITY TREASURER'S QUARTERLY REPORT DATED SEPTEMBER 30, 2016 WHEREAS, the City Investment policy requires the City Treasurer to provide a quarterly investment report to the Council for compliance with the adopted City Investment Policy. NOW, THEREFORE BE IT RESOLVED that the City Council has received the City Treasurer's Quarterly Report dated September 30, 2016 and directs the City Cleric to file the report. i City of Petaluma Quarterly Investment Report July 1 to September 30, 2016 r r. ATTACHMENT 2 This report is presented in accordance with the City's investment policy and the California Government Code. The policy and Government Code requires the Treasurer to certify that sufficient cash flow is available for the next six months to meet the expected demand or provide an explanation as to why sufficient cash may not be available. The attached report outlines the current investments, weighted average and yields of pooled investments. The month end account statement of assets managed by Public Financial Management, LLC (PFM), the Local Agency Investment Funds (LAIF) quarterly statement, and the City's performance summary of portfolio investments as compared to applicable benchmarks are included. The report also includes the Treasurer's certification of adequate cash flow. We respectfully submit the quarterly investment report for the quarter ending September 30, 2016. CITY OF PETALUMA, CALIFORNIA CITY TREASURER'S QUARTERLY REPORT For the quarter ending September 30, 2016 Cash activity for the fiscal year: Cash and Investments, Beginning of the quarter, 6/30/16 Cash Receipts Cash Disbursements Cash and Investments, End of the Quarter, 9/30/16 Cash and Investment Portfolio at Investments Managed by City Treasurer: Assessment Districts Bonds Local Agency Investment Funds (LAIF) CAMP Pool (CA Asset Management Prog) PFM Investments Securities ** Certificate of Deposits Checking Accounts Subtotal Investments Managed by Fiscal Agents: CAMP Debt Issue Accounts Trustee Money Market Accounts Subtotal September 30, 2016 $ 131,734,732 51,624,110 (48,000,815) $ 135,358,027 Percent Fair Market Par Value of Value* (Cost) Portfolio 373,535 373,535 0.28% 49,867,943 49,926,289 36.88% 36,251,663 36,251,663 26.78% 24,553,709 24,554,743 18.14% 250,000 250,000 0.18% 10,139,925 10,139,925 7.49% 121,436,775 121,496,155 89.76% 430,396 430,396 0.32% 13,431,476 13,431,476 9.92% 13,861,872 13,861,872 10.24% Total Cash and Investments 135,298,647 135,358,027 100.00% I certify that this report contains the total amounts of cash and investments at September 30, 2016 The investments are in conformity with the Investment Policy. A copy of the Investment Policy is available for review in the Finance Department. The City Treasurer's cash management program provides sufficient liquidity to meet expenditure requirements for the next six months. We respectfully submit the quarterly investme rt er ending September 30, 2016 W"I M-110 illiam Mushallo, Finance Director *Fair market values are furnished by the State of California, Local Agency Investment Fund and California Asset Management Program. ** See detail attached CITY OF PETALUMA, CALIFORNIA CITY TREASURER'S QUARTERLY REPORT For the quarter ending September 30, 2016 Investments Managed by City Treasurer: 429,733.00 663.05 430,396.05 Assessment District Bond (AD) 2000 -01 435,882.92 14.45 (62,347.84) 373,535.08 Sub -Total Assessment Districts Bond (AD) Accounts 435,882.92 677.50 (62,347.84) 373,535.08 LAIF 44,791,748.66 5,060,938.22 49,852,686.88 LAIF accrued interest 60,938.22 73,602.32 (60,938.22) 73,602.32 Sub -Total LAIF 44,852,686,88 5,134,540.54 (60,938.22) 49,9265289.20 CAMP Pool- Treasurers Investment Money Market 36,266,697.72 7,165,037.63 (7,180,072.45) 36,251,662.90 Sub -Total CAMP Pool Managed Account 36,266,697.72 7,165,037.63 (7,180,072.45) 36,251,662.90 Federal Agency Bonds/DiscountNotes 11,910,614.08 6,299,192.79 (494,894.49) 17,714,912.38 Fed Agency accrued interest 24,223.59 53,441.18 (41,174.40) 36,490.37 US Treasury Bonds/Notes 12,449,204.51 870,154.30 (6,528,533.80) 6,790,825.01 US Treasury accrued interest 25,784.73 11,934.92 (25,204.67) 12,514.98 Sub -Total PFM Securities Managed Account ** 24,409,826.91 7,234,723.19 (7,089,807.36) 24,554,742.74 Subtotal 105,965,094.43 19,534,301.36 (14,393,165.87) 111,106,229.92 Certificate of Deposits: Umpqua Bank 250,000.00 157.58 (157.58) 250,000.00 Sub -Total Certificate of Deposits 250,000.00 157.58 (157.58) 250,000.00 Checking Accounts: Exchange - General Operating 10,616,517.54 26,508,203.23 (27,827,112.93) 9,297,607.84 Exchange- Payroll 7,133.84 5,576,409.00 (5,576,570.63) 6,972.21 Thomas Lee Charity Trust 1,817.38 - 1,817.38 Police Trust 82,718.86 10.42 82,729.28 Citibank 750,609.51 188.70 750,798.21 Sub -Total Checking Accounts 11,458,797.13 32,084,811.35 (33,403,683.56) 10,139,924.92 Total Cash and Investments Managed by the City Treasurer 117,673,891.56 51,619,270.29 (47,797,007.01) 121,496,154.84 Investments Managed by Trustees Fiscal Agents: CAMP -AD 23, 24, 25 Accounts Money Market 429,733.00 663.05 430,396.05 CAMP- 2003 COP, 2007 TAB, 2011 TAB 203,793.50 14.45 (203,807.95) 0.00 Sub -Total CAMP -Debt Issue Accounts ** 633,526.50 677.50 (203,807.95) 430,396.05 Bank of New York 2,246,500.00 - 2,246,500.00 US Bank First American Treas 11,180,814.36 4,161.51 11,184,975.87 Sub -Total Trustees Money Market Account 13,427,314.36 4,161.51 13,431,475.87 Total Cash and Investments N /anaged by Fiscal Agents 14,060,840.86 45839.01 (203,807.95) 13,861,871.92 TOTAL CASH AND INVESTN ENTS 131,734,732.42 51,624,109.30 (48,000,814.96) 135,358,026.76 ** See detail attached Accrued interest (122,607.67) General Ledger 135,235,419.09 I •rp tl r� V C� F�1 r•� LJ N 00 Q% �I v c V r C r M ® M O wo 0 P� j M y N � M N O O i� U N c U N 000 O� O� M ' N A� o t � O r°I i r-1 00 CITY OF PETALUMA, CALIFORNIA CITY TREASURER'S QUARTERLY REPORT For the quarter ending September 30, 2016 Cost vs. Fair Market Value Unrealized Cost FV US Treasury Bond/Note 6,790,825.01 6,812,607.36 21,782.35 Federal Agency Bond/Discount Note 17,714,912.38 17,741,101.16 26,188.78 Corporate Note - - - Certificate of Deposit - - - Sub -Total PFM Treasurer's Invest. Securities 24,505,737.39 24,553,708.52 47,971.13 CAMP Pool Money Market Fund 36,251,662.90 36,251,662.90 - Sub -Total CAMP Treasurer's Investments 60,757,400.29 60,805,371.42 47,971.13 Accrued Interest 49,005.35 CAMP Total Investment Managed Securities Held 60,854,376.77 CAMP Debt Issue Managed Accounts 430,396.05 430,396.05 - PFM CAMP Total Treasurer's Investments ** 61,187,796.34 61,235,767.47 47,971.13 LAIF 49,852,686.88 49,867,943.40 15,256.52 LAIF amortized cost rate 1.00030603200 ** See detail attached VD F N W 0) C 0 tU L LL, (w�nQ W �tv rU VJ 0 ` W 0 A� W C Y- :3 V N yo Imo. 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In C d U Q V �.r t �t �I b C LL1 0 0 PL Fn S.i ko O W l.n O U Q tm m C m i w ro M 0 u Q sue[ IX �l6a� i `O coo n n rd ;° co M l V m Q M ® u i cD 1fI if1 m m m o °. ® 0 u) M ® ° O L6 i un rn -:j m ACA O o N O Oi (D m pNo L) ,{ tD le Ln m IQ~ O M to =t m Q s] � ? � m m m L Q y M z $ro � a r� m a to C) (n a, 0 M c w L ' rn N � m LD N n� M M � H .h IV G � Q � .Ga (U m m A m m ® o A o a V J m w O U U da di Ua C) 0 to FA w ro M 0 u Q sue[ IX �l6a� Untitled Page BETTY T. YEE California State Controller LOCAL AGENCY INVESTMENT FUND REMITTANCE ADVICE Agency Name Account Number Page 1 of 1 PETALUMA As of 10/14/2016, your Local Agency Investment Fund account has been directly credited with the interest earned on your deposits for the quarter ending 09/30/2016. Earnings Ratio .00001651908048883 Interest Rate 0.60% Dollar Day Total $ 4,455,594,057.88 Quarter End Principal Balance $ 49,852,686.88 Quarterly Interest Earned $ 73,602.32 http : / /Iaif.sco.ca.gov /Result.aspx 11/13/2016 j�j 1* 1* 1* 2* 2* 2* 2* 1* 1* 1* god,- A %%VesryF� State of California W y'� Pooled Money Investment Account Market Valuation 913012016 United States Treasury: Bills $ 11,401,506,250.08 $ 11,424,324,705.67 $ 11,428,957,500.00 NA Notes $ 20,045,572,538.49 $ 20,043,793,876.45 $ 20,060,297,000.00 $ 28,241,781.50 Federal Agency: SBA $ 720,861,955.68 $ 720,861,955.68 $ 713,031,386.07 $ 457,100.69 MBS- REMICs $ 54,197,494.37 $ 54,197,494.37 $ 57,380,084.72 $ 255,981.62 Debentures $ 874,936,111.43 $ 874,932,465.60 $ 875,566,000.00 $ 1,420,035.50 Debentures FR $ - $ - $ - $ - Discount Notes $ 7,676,506,236.05 $ 7,687,765,499.99 $ 7,691,065,000.00 NA GNMA $ - $ - $ - $ - Supranational Debenture $ 349,980,433.20 $ 349,980,433.20 $ 350,734,500.00 $ 653,124.50 CDs and YCDs FR $ 400,000,000.00 $ 400,000,000.00 $ 400,000,000.00 $ 656,791.92 Bank Notes $ 800,000,000.00 $ 800,000,000.00 $ 800,059,819.97 $ 2,270,333.35 CDs and YCDs $ 12,600,028,335.66 $ 12,600,009,446.78 $ 12,600,111,931.68 $ 22,649,236.08 Commercial Paper $ 7,333,219,055.55 $ 7,341,231,833.25 $ 7,340,803,513.90 NA Corporate: Bonds FR $ - $ $ $ - Bonds $ - $ $ - $ - Repurchase Agreements $ - $ $ - $ - Reverse Repurchase $ $ - $ - $ - Time Deposits $ 5,222,440,000.00 $ 5,222,440,000.00 $ 5,222,440,000.00 NA AB 55 & GF Loans $ 803,510,000.00 $ 803,510,000.00 $ 803,510,000.00 NA TOTAL $ 68,282,758,410.51 $ 68,323,047,710.99 $ 68,343,956,736.34 $ 56,604,385.16 Fair Value Including Accrued Interest $ 68,400,561,121.50 * Governmental Accounting Standards Board (GASB) Statement #72 Repurchase Agreements, Time Deposits, AB 55 & General Fund loans, and Reverse Repurchase agreements are carried at portfolio book value (carrying cost). The value of each participating dollar equals the fair value divided by the amortized cost (1.000306032). As an example: if an agency has an account balance of $20,000,000.00, then the agency would report its participation in the LAIF valued at $20,006,120.64 or $20,000,000.00 x 1.000306032. 1� City of Petaluma Performance Summaries Past Quarter -0.04% -0.11% Past 6 Months 0.46% 0.42% Past Year 1.00% 0.88% Past 3 Years 0.92% 0.85% Past 5 Years 0.81% 0.70% Effective Duration 1.82 years 1.83 years Yield 0.95% 0.78% Notes: 1. Bank of America Merrill Lynch (BAML) Indices provided by Bloomberg Financial Markets. 2. CAMP Cash Reserve Pool holdings excluded from performance, yield and duration calculations. 3. Performance numbers for periods greater than one year are presented on an annualized basis. 4. The City's Treasury benchmark was the Merrill Lynch 1 -3 Year Index from inception to 6/30/12. Then the benchmark switched to the Merrill Lynch 1 Year Treasury Index. On 6/30/11 the benchmark returned to the Merrill Lynch 1 -3 Year Treasury Index. 5. Inception date is 12/31/01. 6. Yield for the City is calculated as the Yield to Maturity at Cost. The Yield for the City's Treasury benchmark is calculated as the Yield to Maturity at Market.