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02-05-2002 - December 2001 Treasurer's ReportCity of West Covina Memorandum AGENDA Item No. C-5 Date February 5, 2002 TO: Andrew G. Pasmant, City Manager and City Council FROM: Artie A. Fields, Acting Finance Director SUBJECT: DECEMBER 2001 TREASURER'S REPORT SUMMARY: This staff report serves as a transmittal of the monthly Statement of Treasurer's Accountability and provides a brief explanation of that report. BACKGROUND: Section 53646 of the Government Code requires a city's treasurer or chief fiscal officer to submit quarterly reports to their legislative body. This report is to include the type of investment, issuer, date of maturity, par and dollar amount invested on all securities, investments and money held by ,the local agency. It must also include a statement that the portfolio is in compliance with the City's investment policy or manner in which it is not in compliance and note'the ability of the local agency to meet its expenditure requirements for the next six months or provide an explanation as to why sufficient money may not be available. On January 1, 2001, AB943 took effect, amending the law to also require local agencies to submit reports to the State of California .for thesecond and fourth quarters of each year. The June 2001 report was the first report submitted to the State. The December 2001 report will be the second report submitted to the state. DISCUSSION: Treasurer's reports are submitted to the West Covina City. Council monthly. The December Report shows the City's portfolio increased from $63,471,317.05 on November 30, 2001, to $66,113,774.09 on December 31, 2001. Beginning with the May report, average maturity information has been provided for investments in the City's portfolio. The overall average maturity of the portfolio is 1582 days or approximately four years. This unusually long maturity is caused by two, long term, high interest investments made in the early 1980s, which constitute approximately twenty percent of the portfolio. Approximately forty five percent of the portfolio is on deposit in the Local Agency Investment Fund (LAIF). These funds are completely liquid since the City could withdraw them at any time. The remaining thirty five percent of the portfolio has an average maturity of less than three years. An explanation of the Treasurer's report features has been attached. The City Treasurer is on vacation as of the writing of this report, and thus, the December 2001 report does not have her signature. The December 2001 report will be reviewed by the City Treasurer upon her return in late February. Bond Detail Report The December report also includes a Bond Detail Report. This report shows how Fiscal Agents are investing City, Redevelopment Agency and Public Financing Authority cash, which they hold io service various debts. The City receives these statements quarterly. Deferred Compensation Plan Report In accordance with GASB Statement No. 32, the assets, related liabilities and.fund equity for these Plans are now accounted for in an expendable trust fund. Accordingly, the assets, related liabilities'' and fund equities for the Plans have been removed from the financial statements of the City, and this report is no longer included with the quarterly Bond Detail Reports. RECOMMENDATION: It is recommended the City Council receive and file this report. Prepared by Dennis Swink Controller Reviewed and approved by Artie A. Filw' Acting Finance Director How to Read the Treasurer's Report Summary. Page. The monthly treasurer's report is comprised of two documents. The first provides a one -page summary of investments (Attachment -A). • A-1 provides a general description of investment type. • A-2 shows the balances for each investment type as of the end of the prior month. • A-3 shows how much was deposited in each category during the month. • A-4 shows withdrawals. • A-5 shows the balances in each investment category at the end of the month. • A-6 shows what percentage of the portfolio is invested in each investment category. ! A-7, located in the . left hand margin denotes an asterisked note, which states: "NEGATIVE BALANCE REFLECTS OUTSTANDING CHECKS". This refers to the negative bank balances shown in columns A-2 and A-5. These negative numbers are the result of a sweep account the City has set up with Wells Fargo bank. This enables us to keep the majority of our funds on deposit in an interest bearing account until outstanding checks clear the bank. When a check does clear, the required funds are automatically swept in from the interest bearing account into the checking account. With this arrangement, it is not uncommon for the City to have outstanding checks in an amount that exceeds the money on deposit in our Wells Fargo Checking Accounts. When this happens, these accounts show a negative balance. This should not be a concern as long as the amount on deposit in the Wells Fargo Sweep account is sufficient to cover the outstanding checks. • " A-8, located in the left hand margin highlights the statements regarding compliance with the City investment policy and sufficient cash flow available to meet expenditures for the next six months. As discussed earlier, these statements are required. • A-9 in the left hand margin and A-10 provide a kind of scorecard comparing the interest earned to six month treasury bills Portfolio Details. The 'second part of the report provides detailed information on individual investments as illustrated in Attachment-B. • B-1 lists the investment number assigned by City staff for tracking purposes. • B-2 lists investment type. (This information is required.) These are shown in their abbreviated form.. The full titles of these abbreviations are in A-1 on the summary page. • B-3 lists the issuer. (This information is also required.) • B-4 shows the date of purchase. • B-5 shows the maturity date. (This information is required.) • B-6 shows the average days to maturity for each class of investment. • B-7 lists the CUSIP number. • B-8 lists the interest rate. • B-9 lists the yield. • B=10 lists the cost of each investment. (This information is required.) • B411ists the PAR value. (This information is required.) • B42 lists the market value as of the -end of the current month. (This information is required.) "B-13 "lists the market value as of the end of the previous month. • . B-14. tells the reader that the market values are provided by Union Bank. CITY OF WEST COVINA STATEMENT OF TREASURER'S ACCOUNTABILITY JULY 31, 2001 Al A-2 A-3 A-4 A-5 A-6 TYPES OF DEPOSITS: JUNE 30 DEPOSITS WITHDRAWALS July 31 CHECKING ACCOUNTS WELLS FARGO GENERAL CHECKING $ 110,463.49 13,383,165.05 $ 13,365,850.43 $ 127,778.11 WELLS FARGO GENERAL AUTO & LIABILITY (8,471.37) " 21,230.41 49,335.23 (36,576.19) " WELLS FARGO WORKER'S COMPENSATION (40,325.41) " 74,199.32 106,744.54 (72,870.63) " WELLS FARGO PAYROLL (231,925.22) " 2,341,194.25 2,184,280.66 (75,011.63) " WELLS FARGO BAIL/FINE _ WELLS FARGO CDBG DEFERRED LOAN PROGRAM 120,913.84 199.42 - 121,113.26 PACIFIC WESTERN NAT BANK DEFERRED LOAN PROGRAM 110,542.95 200,124.35 - 310,667.30 SUB -TOTAL $ 61,198.28 $ 16,020,112.80 $ 15,706,210.86 $ . 375,100.22 0.543% OTHERINVESTMENTS: WELLS FARGO SWEEP $ 2,982,024.45 $ 5,494,859.08 $ 6,640,255.50 $ 1,836,628.03 2.658% ESCROW ACCOUNT 37,569.28 111.36 5.00 37,675.64 0.055% FEDERAL HOME LOAN BANK (FHLB) 6,959,010.00 - - 6,959,010.00 10.070% FEDERAL FARM CREDIT BANK (FFCB) 3,486,225.00 - 2,990,790.00 495,435.00 0.717% FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA) 6,695,593.75 - 1,000,000.00 5,695,593.75 8.242% FEDERAL HOME LOAN MORTGAGE CORPORATION (FHLMC) 10,199,962.50 - - 10,199,962.50 14.759% CORPORATE MEDIUM TERM NOTES (MTN) 9,9092 - - 9,988,553.47 14.453% LOCAL AGENCY INVESTMENT FUND'- CITY (LAIF) P372,959.35 364,609.87 30,000,000.00 43.410% LOCAL AGENCY INVESTMENT FUND - W.C.P.F.A. (LAIF) 1 3 1,826.66 - 139,861.52 0.202% LOS ANGELES COUNTY POOL (LACIP) 5 5 3,303,408.67 500,000.00 3,380,764.18 4.8% SUB -TOTAL 71,055,979.34 $ 9,173,165.12 $ 11,495,660.37 $ 68,733,484.09 99.457% TOTAL $ 71,117,177.62 $ 25,193,277.92 $ 27,201,871.23 $ 69,106,584.31 100% A-7 "NEGATIVE BALANCE REFLECTS OUTSTANDING CHECKS A-8 it has been verified that this Investment portfolio -is in conformity with the City of West Covina's investment policy which was approved by the City Council on May 1, 2001. The Investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next six months. This report is accurate with respect to all Information received as of August 31 A-9 EARNED INTEREST YIELD THIS PERIOD: 5.565% A-10 SIX-MONTH TREASURY BILL YIELD: 3.45% REVIEWED BY: PREPARED BY: Dennis Swink, City Controller SUBMITTED BY: Artie Fields, Acting Finance Director Angel F. Patena, Departmental Aide APPROVED BY: Marian V. Smithson, City Treasurer • City of West Covina Portfolio Details . July 31, 2001 B-1 B-2 B-3 B-4 B-5 B-6 B-7 B-8 B-9 B-10 B-11 B-12 B-13 AVERAGE 7/31/2001 6/30/2001 INVESTMENT INVESTMENT ISSUER •. PURCHASE MATURITY DAYS TO CUSIP RATE YIELD COST PAR MARKET MARKET NUMBER TYPE DATE DATE MATURITY VALUE* VALUE* 5485 5486 5488 5465 5487 5489 5496 5444 5445 5450 5473 4770 2454 5451 5475 4693 3914 5273 5476 FFCB U.S. GOVERNMENT AGENCY 03/02/00 07/02/01 31331HZF7 FFCB U.S. GOVERNMENT.AGENCY 03/03/00 07/27/01 31331HD46 FFCB U.S. GOVERNMENT AGENCY 03/03/00 10/01/01 31331HG35 FFCB U.S. GOVERNMENT AGENCY 01/14/99 01/14/02 31331RT96 61 FHLB U.S. GOVERNMENT AGENCY - 03/08/00 09/17/01 0 FHLB U.S. GOVERNMENT AGENCY 03/08/00 11/15/0 OE8 FHLB U.S. GOVERNMENT AGENCY 06/13/00 3133M9FE7 FHLB U.S. GOVERNMENT AGENCY. / / 2 3133M34N2 FHLB U.S. GOVERNMENT AGENCY / / 3 3133M3DQ5 FHLB U.S. GOVERNMENT AGENCY / 07/07/03 3133M4SW4 FHLB U.S. GOVERNMENT AGENCY 02/24/99 02/24/04 3133M7KE5 460 FHLMC U.S. GOVERNMENT AGENCY . 06/01/86 06/01/16 5341 FNMA U.S. GOVERNMENT AGENCY 12/10/85 12/10/15 FNMA U.S. GOVERNMENT AGENCY 07/09/98 07/09/03 FNMA U.S. GOVERNMENT AGENCY 07/15/99 07/15/04 LACIP LOS ANGELES COUNTY TREASURER LAIF STATE OF CALIFORNIA LAIF STATE OF CALIFORNIA MNYMKT 'MARQUETTE NATIONAL BANK 3831 04/20/92 12/31/99 See Note 10/19/89 12/31/99 173 12/01/93 12/31/99 See Note 04/01/99 04/01/04 See Note 5.8750 6.5500 6.0000 5.4000 5.8750 6.0000 6.0000 6.0700 6.0050 6.0000 5.7550 313400MC4 8.2500 5.9500 Matured 07-02-01 1,000,000.00 Matured 07-02-01 Matured 07-02-01 6.5900 Matured 07-27-01 1,000,000.00 Matured 07-27-01 Matured 07-27-01 6.0800 495,435.00 500,000.00 501,955.00 501,875.00 5.5500 Called 07-14-01 1,000,000.00 Called 07-14-01 Called 07-14-01 5.9600 989,190.00 1,000,000.00 1,002,340.00 1,002,810.00 6.0500 989,360.00 1,000,000.00 1,007,030.00 1,007,500.00 6.9792 980,460.00 1.000,000.00 1,024,060.00 1,020,780.00 6.2100 11000, 000.00 1,000,000.00 1,025,940.00 1,023,750.00 6.2000 11000,000.00 1,000,000.00 1,032,500.00 1,026,410.00 6.2100 11000,000.00 11000.000.00 1,035,000 00 1,027,030.00 6.0700 11000,000.00 1,000,000.00 1, 001, 250.00 1,002,340.00 6,959,010.00 7,000,000.00 7,128,120.00 7,110,620.00 7.6100 10,199,962.50 9,555,000.00 11,567,474.10 11,127,084.15 313586U63 10.3500 8.1400 3,688,593.75 3,000,000.00 .. 4,235,160.00 4,086,090.00 31364FX22 5.9000 6.1600 Called 07-09-01 1,000,000.00, Called 07-09-01 Called 07-09-01 31364G2R9 6.5300 6.7500 2,007,000.00 2,000,000.00 2,049,380.00 2,045,000.00 5,695,593.75 6,000,000.00 6,284,540.00 6,131,090 20 N/A 4.6300 4.6300 3,380,764.18 3,380,764.18 3,380,764.18 3,380,764.18 N/A 4,6350 4.6350 30,000,000.00 30,000,000.00 30,000,000.00 30,000,000.00 N/A 4.6350 4.6350 139,861.52 139,861.52 139,861.52 139,861.52 N/A 3.5500 3.7200 37,675.64 37,675.64 37,675.64 37,675.64 City of West Covina Portfolio Details July 31, 2001 AVERAGE 7/31/2001 6/30/2001 INVESTMENT INVESTMENT ISSUER PURCHASE MATURITY DAYS TO CUSIP RATE YIELD COST PAR MARKET MARKET NUMBER TYPE DATE DATE MATURITY VALUE' VALUE' 5457 MTN NATIONSBANK CHARLOTTE NC 08/03/98 08/01/01 63858JEE5 5.8500 5.9700 1,000,000.00 1,000,000.00 1,000,000.00 1,001,480.00 5463 MTN MERRILL LYNCH & CO INC 01/14/99 .12/10/01 59018SC85 6.1000 6.2200 1,015,060.00 1,000,000.00 1,009,130.00 1,010,340.00 5499 MTN ASSOC. CORP OF N.A. 06/16/00 . 09/30/02 045906KB9 6.7300 7.3293 987,540.00 1,000,000.00 1,028,940.00 1,028,490.00 5460 MTN MERRILL LYNCH & CO INC 10/05/98 02/12/03 590188HZ5 6.0000 6.2000 2,015,010.00 2,000,000.00 2,050,640.00 2,034,420.00 5462 MTN SALOMON SMITH BARNEY HLDGS 1 10/14/98 05/15/03 79549BCL9 6.2500 6.4900 1,000,950.00 1,000,000.00 1,029,220.00 1,020,280.00 5491 MTN COMMERCIAL CREDIT COMPANY. 04/24/00 08/01/04 201615DS7 6.5000 6.7500 972,370.00 1,000,000.00 1,039,310.00 1,023,430.00 5493 MTN GENERAL ELECTRIC CAPITAL CORP 06/15/00 02/15/05 36962GUM4 .2 7.1701 1,002,970.00 1,000,000.00 1,078,280.00 1,061,590.00 5494 MTN FORD MOTOR CREDIT CO 06/15/00 03/15/05 345397 7.6000 995,903.47 1,000,000.00 1,057,520.00 1,039,040.E 5495 MTN HEWLETT-PACKARD CO. 06/15/00 06/15/05 7.1792 998,750.00 1,000,000.00 1,049,100.00 1,034,680. 4 9,988,553.47, 10,000,000.00 .10,342,140.00 #REFI STOCK" SOUTHWEST WATER COMPANY.04/16/86 001-751- 533110 N/A Sold 07-11-01 Sold 07-11-01 Sold 07-11-01 Sold 07-11-01 1551 TOTALS: 66,896,856.06 69,613,301.34 69,382,530.44 #REF1 B-14 ' MARKET VALUES HAVE BEEN PROVIDED BY UNION BANK. Note: Average Maturity - Liquid, variable rate interest accounts including the Wells Fargo Sweep, LACIP and the Marquette Money Market were not included in calculation of average maturity . because the City has no control over the term of underlying investments and funds can be withdrawn at any time. LAIF was included because excluding this sizeable balance skews the overall average. '* Southwest Water Company was sold -in July 2001. • CITY OF WEST COVINA STATEMENT OF TREASURER'S ACCOUNTABILITY DECEMBER 31, 2001 TYPES OF DEPOSITS: NOVEMBER 30 DEPOSITS WITHDRAWALS DECEMBER 31 CHECKING ACCOUNTS WELLS FARGO GENERAL CHECKING.. $ 347,147.01 14,521,829.26 $ 14,998,028.21 $ (129,051.94) - WELLS FARGO GENERAL AUTO & LIABILITY (22,953.73) - 30,255.29 31,465.62 (24,164,06) - PACIFIC WESTERN NAT BANK GEN AUTO & LIABILITY PACIFIC WESTERN NAT BANK GEN AUTO.& LIABILITY (AHY) - 50,000.00 - 50,000.00 WELLS FARGO WORKER'S COMPENSATION (49,343.22) - 76.076.59 75,935.49 (49,202.12) - PACIFIC WESTERN NAT BANK WORKER'S COMPENSATION - - _ PACIFIC WESTERN NAT BANK WORKER'S COMPENSATION (AHY) - ,100,000.00 - 100,000.00 WELLS FARGO PAYROLL (79,647.84) - 2,292,079.22 2,353,510.20 (141,078.82) - WELLS FARGO BAIUFINE 1,000.00 500.00 1,000.00 500.00 WELLS FARGO CDBG DEFERRED LOAN PROGRAM 121,288.59 - - 121,288.59 PACIFIC WESTERN NAT BANK DEFERRED LOAN PROGRAM 245,932.91 195.37 27,037.30 219,090,98 SUB -TOTAL $ 563,423.72 $ 17,070,935.73 $ 17,486,976.82 $ 147,362.63 0.223% OTHER INVESTMENTS: WELLS FARGO SWEEP $ 656,257.05 $ 6,739,129.48 $ 6,325,122.50 $ 1,070,264.03 1.619% ESCROW ACCOUNT 38,056.19 - - 38,056.19 0.058% FEDERAL HOME LOAN BANK (FHLB) 3,980,460.00 - - 3,980,460.00 . 6.021% FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA) 5,695,593.75 - - 5,695,593.75 8.615% FEDERAL HOME LOAN MORTGAGE CORPORATION (FHLMC) 10,199,962.50 - - 10,199,962.50 15.428% CORPORATE MEDIUM TERM NOTES (MTN) 8,988,553.47 - 1,015,060.00 7,973,493.47 12:0606/6 LOCAL AGENCY INVESTMENT FUND - CITY (LAIF) 30,000,000.00 - - 30.000.000,00 45.376% LOCAL AGENCY INVESTMENT FUND- W.C.P.F.A. (LAIF) 141,435.69 - - 141,435.69 0.214% LOS ANGELES COUNTY POOL (LACIP) 3,206,574.68 3,660,551.15 - 6,867,125.83 10.387% SUB -TOTAL $ 62,906,893.33 $ 10,399,680.63 $ 7,340,182.50 $ 65,966,391.46 99,777% TOTAL $ 63,470,317.05 $ 27,470,616.36 $ 24,827,159.32 $ 66,113,774.09 100% -NEGATIVE BALANCE REFLECTS OUTSTANDING CHECKS It has been verified that this Investment portfolio is in conformity with the City of West Covina's Investment policy which was approved by the City Council on May 1, 2001. The Investment portfolio provides sufficient cash flow liquidity to meet estimated expenditures for the next six months. This report is accurate with respect to all Information received as of January 18, 2002. EARNED INTEREST YIELD THIS PERIOD: 4.691% SIX-MONTH TREASURY BILL YIELD: 1.78% RJ ED BY: PREP Dennis Swink, City Controller An F. PateBa, Departmental Aide SUBMITTED BY: - APPROVED BY: Artie Fields, llctlr4lmnance Director Marian V. Smithson, City Treasurer • City of West Covina Portfolio Details December 31, 2001 AVERAGE 12/31/2001 11/30/2001 INVESTMENT INVESTMENT ISSUER PURCHASE MATURITY DAYS TO CUSIP RATE YIELD COST PAR MARKET MARKET NUMBER TYPE DATE DATE MATURITY VALUE* VALUE* 5496 5444 5445 5450 4770 2454 5475 4693 3914 5273 5476 .FHLB U.S. GOVERNMENT AGENCY 06/13/00 08/15/02 3133M9FE7 6.0000 5.8700 980,460.00 1,000,000.00 1,021,720.00 1,026,410.00 FHLB U.S. GOVERNMENT AGENCY 04/22/98 10/22/012 3133M34N2 6.0700 5.8900 1,000,000.00 1,000,000.00 1,030,160.00 1,033,590.00 FHLB U.S. GOVERNMENT AGENCY 04/23/98 04/23/03 3133M3DQ5 6.0050 5.7600 1,000,000.00 1,000,000.00 1,041,870.00 1,045,940.00 FHLB U.S. GOVERNMENT AGENCY, 07/07/98 07/07/03 3133M4SW4 6.0000 5.7400 1,000,000.00 1,000,000.00 1,045,160.00 1,049,690.00 385 3,980,460.00 4,000,000.00 4,138,910.00 4,155,630. FHLMC U.S. GOVERNMENT AGENCY 06/01/86 06/01/16 313400MC4 8.2500 6.9500 10,199,962.50 9,555,000.00 11,337,580.80 11,682,516.30 5191 10,199,962.50 9,555,000.00 11,337,580.80 11,682,516.30 FNMA U.S. GOVERNMENT AGENCY 12/10/85 12/10/15 313586UB3 10.3500 7.4900 3,688,593.75 3,000,000.00 4,145,160.00 4,265,610.00 FNMA U.S. GOVERNMENT AGENCY 07/15/99 07/15/04 31364G2R9 6.5300 6.8200 2,007,000.00 2,000,000.00 2,047,180.00 2,054,060.00 3663 5,695,593.75 5,000,000.00 6,192,340.00 6,319,670.00 LACIP LOS ANGELES COUNTY.TREASURER 04/20/92 12/31/99 See Note N/A 3.3600 3.3600 6,867,125.83 6,867,125.83 6,867,125.83 6,867,125.83 LAIF STATE OF CALIFORNIA 10/19/89 12/31/99 183 N/A 3.2610 3.2610 30,000,000.00 30,000,000.00 30,000,000.00 30,000,000.00 LAIF STATE OF CALIFORNIA 12/01/93 12/31/99 See Note N/A 3.2610 3.2610 141,435.69 141,435.69 141,435.69 141,435.69 MNYMKT MARQUETTE NATIONAL BANK .04/01/99 04/01/04 See Note N/A 2.5600 2.5600 38,056.19 38,056.19 38,056.19 38,056.19 City of West Covina Portfolio Details December 31, 2001 AVERAGE 12/31/2001 11/30/2001 INVESTMENT INVESTMENT ISSUER PURCHASE MATURITY DAYS TO CUSIP RATE YIELD COST PAR MARKET MARKET NUMBER TYPE DATE DATE MATURITY VALUE' VALUE" 5463 MTN MERRILL LYNCH & CO INC 01/14/99 59018SC85 6.1000 Matured 12-10-01 Matured 12-10-01 Matured 12-10-01 Matured 12-10-01 5499 MTN ASSOC. CORP OF N.A. 06/16/00 09/30/02 045906KB9 6.7300 6.5400 987,540.00 1,000,000.00 1,029,040.00, 1,031,570.00 5460 MTN MERRILL LYNCH & CO INC 10/05/98 02/12/03 590188HZ5 6.0000 5.7900 2,015,010.00 2,000,000.00 2,071,980.00 2,071,780.00 5462 MTN SALOMON SMITH BARNEY HLDGS' 1 10/14/98 05/15/03 79549BCL9 6.2500 5.9900 1,000,950.00 1,000,000.00 1,043,090.00 1,043,710.00 5491 MTN COMMERCIAL CREDIT COMPANY 04/24/00 08/01/04 201615DS7 6.5000 6.1600 972,370.00 1,000,000.00 1,055,890.00 1,057,980.00 5493 MTN GENERAL ELECTRIC CAPITAL CORP 06/15/00 02/15/05 36962GUM4 7.2500 6.6800 1,002,970.00 1,000,000.00 1,085,690.00 1,094,670.00 5494 MTN FORD MOTOR CREDIT, CO 06/15/00 03/15/05 345397SQ7 7.5000 7.3300 995,903.47 1,000,000.00 1,023,030.00 1,042,030.� 5495 MTN HEWLETT-PACKARD CO 06/15/00 06/15/05 428236AD5 7.1.500 6:8700 998,750.00 1,000,000.00 1,040,550.00 1,057,740. 756 7,973,493.47 8,000,000.00 8,349,270.00 8,399,480.00 1582 TOTALS: 64,896,127.43 . 63,601,617.71 67,064,718.51 67,603,914.01 • MARKET VALUES HAVE BEEN PROVIDED BY UNION BANK. Note: Average Maturity - Liquid, variable rate interest accounts Including the Wells Fargo Sweep, LAC/P and the Marquette Money Market were not included in calculation of average maturity because the City has no control over the term of underlying investments and funds can be withdrawn at any time. LAIF was included because excluding this sizeable balance skews the overall average is . _ . CITY OF WEST COVINA BOND DETAIL REPORT DECEMBER 31, 2001 (Description of Bond Type of Bond Type of Investment Description of Issuer Maturity Date Original Cost Par value Market Value Rate W.C.P.F.A. 1993 Eastland Revenue First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open - _ _ Revenue Tax Allocation Bonds Eastland Revenue Cash 0.60 0.60 0.60 0.60 0.60 0. C.B.D. Revenue... First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 506.00 506.00 506.00 1.40 C.B.D. Revenue Cash 0.15 0.15 0.15 506.15 506.15 506.15 Eastland Reserve First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 263,907.00 263,907.00 263,907.00 1.40 Eastland Reserve U.S. Treasury Note U.S. Government Agency 2/15/2003 272,587.66 266,000.00 277,805.08 2.00 Eastland Reserve Cash 0.75 0.75 0.75 53.6,495.41 529,907.75 5 ,712. 3 C.B.D. Reserve First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 796,779.00 796,779.00 796,779.00 1.40 C.B.D. Reserve - U.S. Treasury Note U.S. Government Agency 2/15/2003 823,911.56 804,000.00 839,681.52 2.00 C.B.D. Reserve Cash 0.85 0.85 0.85 1,620, 1,600,77 .85 1,636,461.37 Interest Account First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 594.00 594.00 594.00 1.40 Interest Account Cash 0.34 0.34 0.34 594.34 b94.34 59 .3 Principal First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 7.00 7.00 7.00 1.40 Principal" Cash 0.71 0.71 0.71 7.7 . 7.71 7.7 'Rebate First American Treas Oblig Cl d Corp Trust First American Funds, Inc. Open 28,219.00 28,219.00 28,219.00 1.40 Rebate Cash 0.17 0.17 0.17 28,219.17 28,219.17 28,219.17 Ending Balances 2,186,514.79 2,160,015.57 2,207,502.17 City of West Covina 1997 Refunding Certificate Fund Wells Fargo Treasury Plus M Mkt #453 Wells Fargo Bank Open 2,250.35 2,250.35 2,250.35 1.41 Civic Center Project (BNY Western Trust Co) 2,25 .35 2,250. 5 2,250.35 Ending Balances 2,250.35 2,250.35 2,250.35 Grand Totals 2,188,765.14 _ 2,162,265.92 2,209,752.52 `Market valuations have been provided by BNY Western. Trust Company and U.S. Bank Corporate Trust Services WEST COVINA REDEVELOPMENT AGENCY BOND DETAIL REPORT DECEMBER 31, 2001 (Description of Bond Type of Bond Type of Investment Description of Issuer Maturity Date Original Cost Par value Market Value Rate Community Facilities Dist. No 89-1 Bonds First American Treas Oblig CI d Corp Trust First American Funds, Inc. Open 96 Special Tax Refunding (Fashion Plaza) Bonds Cash 567.70 567.70) 567.70 561.70 (567.70) (567.70 Reserve First American Treas Oblig CI d Corp Trust First American Funds, Inc. Open 1.00 1.00 1.00 1.000 Reserve Guaranteed Investment Contract Westdeutsche landesbank Girozentrale 09/01/22 5,002.670.40 5.002,670.40 5,002,670.40 7.000 Reserve Cash 0.42 0.42 0.42 ,002,E 1.82 5,002 671.82 6002671.82 West Covina T/A 1998 Series A,B West Covina Lakes RSV West Covina Housing Set -Aside T/A Revenue Bonds Series 2001 Interest Series A Interest Series A Interest Series B Interest Series B Reserve Series A Reserve Series A Reserve Series B Reserve Series B Project Fund Series B Project fund Series B Principal Acct Principal Acct Lease Revenue Lease'Revenue Interest Acct Interest Acct Reserve Acct - Reserve Acct Project Fund Project Fund Cost of Issuance Fund Cost of Issuance Fund First American Trees Oblig CI d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Trees Oblig CI d Corp Trust Cash First American Treas Oblig CI d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Treas Oblig CI d Corp Trust Cash Federated Treasury Obligations Cash First American Trees Oblig Cl d Corp Trust Cash First American Trees Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash First American Treas Oblig Cl d Corp Trust Cash *Market valuations have been provided by BNY Western Trust Company and U.S. Bank Corporate Trust Services Ending Balances 5,002,104.12 5,002,104.12 5,002,104.12 First American Funds, Inc. Open 15,888.00 15,888.00 15,888.00 1.400 0.27 0.27 0.27 15, 888.27 15,88e.27 15,888.27 First American Funds, Inc. Open 6.00 6.00 6.00 1.300 . 0.50 0.50 0.50 6.50 6.50 6.50 First American Funds, Inc. Open 332,529.00 332,529.00 332,529.00 1.400 0.41 0.41 0.41 332,529.41 332,529.41 332,529.41 First American Funds, Inc. Open 102,432.00 102,432.00 102,432.00 1.400 0.19 0.19 0.19 102.432.19 102, 32.19 102,432.19 First American Funds, Inc. Open 98,537.00 98,537.00 98,537.00 1.400 0.07 0.07 0.07 98.53 .07 98.537.07 98,537.07 First American Funds, Inc. Open 193.00 193.00 193.00 1.400 0.73 0.73 0.73 193.73 193.73 193.73 Ending Balances 549,587.17 549,587.17 549,587.17 Federated Investors Co Open 373,460.69 373,460.69 373,460.69 1.560 373,460.69 373.460.69 373,460.69 Ending Balances 373,460.69 373,460.69 373,460.69 First American Funds, Inc. Open 25,868.00 25,868.00 25,868.00 1.400 0.30 0.30 0.30 25,868.30 25,868.30 25,868.30 First American Funds, Inc. Open 779,437.00 779,437.00 779,437.00 1.400 0.50 0.50 0.50 779.437.50 779.437.50 779,437.50 First American Funds, Inc. Open 9,748,792.00 9,748,792.00 9,748,792.00 1.400 0.25 0.25 0.25 9,748,792.25 9,748,792.25 9,748,792.25 First American Funds, Inc. Open 62,512.00 62.512.00 62,512.00 1.400 0.50 0.50 0.50 62,512.50 62,512.50 62,512.50 Ending Balances 10,616,610.55 10,616,610.55 10,616,610.55 Grand Totals 16,541,762.53 16,541,762.53 16.541,762.53 0 0