02-05-2013 - City Treasurer's Report for December 2012•
TO:
FROM:
SUBJECT:
City of West Covina
Memorandum
AGENDA
Item No
Date
Christopher J. Chung, City Manager
and City Council
Thomas Bachman
Assistant City Manager/Finance Director
February 5, 2013
CITY TREASURER'S REPORT FOR DECEMBER 2012
RECOMMENDATION:
It is recommended the City Council receive and file this report.
DISCUSSION:
Section 53646 of ,the Government Code states that a city.•'s chief fiscal officer may 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, if
applicable.
Although it is no longer a requirement to submit quarterly reports to the local legislative
body, the Finance Department will continue to submit treasurer's reports to the West Covina
City Council each month.
The December Report shows the City's portfolio increased by $1.36,447 from $40,533,252
on November 31, 2012, to $40,669,699 on December 31, 2012. The overall average maturity
of the portfolio is 752 days or approximately two years. Approximately two percent of the
portfolio is on deposit in various bank accounts.. These funds are available to satisfy
obligations as needed. The majority of the portfolio is on deposit in two investment pools.
Approximately 37 percent is held in the State of California Local Agency Investment Fund
(LAIF) and 27 percent is in the Los Angeles County Investment Pool (LACIP). These funds
are completely liquid since the City could withdraw them at any time. The portfolio also
includes two long-term, high interest investments made in the early 1980s which constitute
approximately 34 percent. of the portfolio. This report also shows cash holdings for the
Successor Housing Agency (SHA) and the Community Facilities District (CFD). The SHA
funds are used for the agency operating expenses including housing programs. The CFD
funds are used for district operating expenses and debt service, and are invested in a separate
LACIP account. Included in this report is $1,150,365 of Successor Agency funds invested
with the City's pooled cash.
Bond Detail Report:
The December report also includes a Bond Detail Report. This report shows how Fiscal
Agents are investing City and Public Financing Authority cash, which they hold to service
various debts. This information is reported to the City Council quarterly.
Prepared by: Clara Wong Reviewe %Approve by: Thomas Bachman
Interim Finance Director r Asst. City Manager/Finance Director
CHECKING ACCOUNTS
WELLS FARGO GENERAL CHECKING
WELLS FARGO BANK GEN AUTO & LIABILITY
WELLS FARGO BANK WORKER'S COMPENSATION
WELLS FARGO PAYROLL
SUB -TOTAL
OTHERINVESTMENTS:
WELLS FARGO SWEEP
US BANK MONEY MARKET
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA)
FEDERAL HOME LOAN MORTGAGE CORPORATION (FHLMC)
LOCAL AGENCY INVESTMENT FUND - CITY (LAIF)
LOS ANGELES COUNTY POOL (LACIP)
SUB -TOTAL
TOTAL
SUCCESSOR HOUSING AGENCY
WELLS FARGO GENERAL CHECKING
PACIFIC WESTERN NAT BANK CHECKING
LOCAL AGENCY INVESTMENT FUND (LAIF)
TOTAL SUCCESSOR HOUSING AGENCY
COMMUNITY FACILITIES DISTRICT REVENUE FUND
WELLS FARGO BANK C.F.D. CHECKING
LOS ANGELES COUNTY POOL (LACIP)
TOTAL FOR C.F.D. REVENUE FUND
_ CITY OF WEST COVINA
STATEMENT OF TREASURER'S ACCOUNTABILITY
DECEMBER 31, 2012
$
261,564.00
$
16,582,012.83
$
16,582,806.83
$
260,770.00
614,341.87
44,315.67
656,232.04
2,425.50
50,000.00
97,446.42
97,446.42
50,000.00
92,030.95
2,892,011.41
2,888,095.56
95,946.80
$
1,017,936.82
$
19,615,786.33
$
20,224,580.85
$
409,142.30
$
1,683,357.15
$
2,142,133.78
$
3,491,563.87
$
333,927.06
5.40
-
5.40
-
3,688,593.75
3,688,593.75 **
10,199,962.50
10,199,962.50 **
10,960,643.94
4,150,252.64
165,638.81
14,945,257.77
12,982,752.51
10,062.97
1,900,000.00
11,092,815.48
$
39,515,315.25
$
6,302,449.39
$
5,557,208.08
$
40,260,556.56
$
40,533,252.07
$
25,918,235.72
$
25,781,788.93
$
40,669,698.86
$
0.00
$
0.00
$
0.00
$
-
2,844.00
-
2,844.00
0.00
2,333,795.50
24,747.36
34,361.19
2,324,181.67
$
2,336,639.50
$
24,747.36
$
37,205.19
$
2,324,181.67
$
549.20
$
1,100,310.39
$
869,377.72
$
231,481.87
302,769.19
869,896.95
-
1,172,666.14
$
303,318.39
$
1,970,207.34
$
869,377.72
$
1,404,148.01
*NEGATIVE BALANCE REFLECTS OUTSTANDING CHECKS
** These two high interest long term investments were made before State Law limited investments to a maximum five-year term.
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 January 18, 2005.
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 December 3'
EARNED INTEREST YIELD THIS PERIOD: 2.988% SIX-MONTH TREASURY BILL YIELD: 0.110%
PREPARED BY:
Clara Wong, Interim Finance Director
SUBMITTED BY•
Tho as ch is i anager/Finance Director
APPROVED,BY:
LM rian V. Smi son City Treasurer
•
City of West Covina Portfolio Details
December 31, 2012
INVESTMENT
-F-
INVESTMENT
ISSUER
MATURITY
PURCHASE
AVERAGE
DAYS TO
USIP
1
RATE
YIELD
COST
PAR
12/31 /2012
MARKET
11/30/2012
MARKET
NUMBER
TYPE
DATE
DATE
MATURITY
VALUE'
VALUE'
1986-06-01
"FHLMC
U.S. GOVERNMENT AGENCY
06/01/16 06/01/86
3113400MC4
8.250
1381
1985-12-10
" FNMA
U.S. GOVERNMENT AGENCY
12/10/15 12/10/85
313586UB3
10.350
1210
1992-04-20
LACIP
LOS ANGELES COUNTY TREASURER—
04/20/92
N/A
0.500
610
1989-10-19
LAIF
STATE OF CALIFORNIA
10/19/89
N/A
0.326
208
752
TOTALS:
MARKET VALUES HAVE BEEN PROVIDED BY U.S. BANK.
" These two high interest long term investments were made before State Law limited investments to a maximum five-year term.
Note: The Wells Fargo Sweep account was not included in the calculation of average maturity.
7.728 10,199,962.50
9,555,000.00
11,930,946.30
11.991,81165
10,199,962.50
9,555,000.00
11,930,946.30
11,99181165
8.418 3,688,593.75
3,000,000.00
3,870,810.00
3,894 540 00
3,688,593.75
3,000,000.00
3,870,810.00
3,894 540 00
0.500 11,092,815.48
0.326 14,945,257.77
11,092,815.48
14, 945,257.77
11, 092,815.48
14, 945,257.77
11,092, 815.48
•
14,945,257.77
39,926,629.50 38,593,073.25 41,839,829.55 41,924,424 90
s
CITY OF WEST COVINA
BOND DETAIL REPORT
December 31, 2012
Description of Bond Type of Bond Type of Investment Description of Issuer Maturity Date. Original Cost Shares/Face Market Value RAmount
ate
CITY
1988 Lease Revenue Refunding Bonds
1988 Lease Revenue Refunding Bonds
1988 Lease Revenue Refunding Bonds
1988 Lease Revenue Refunding Bonds
2002 PFA Lease Revenue Refunding Bond
2002 PFA Lease Revenue Refunding Bond
2002 PFA Lease Revenue Refunding Bond
2002 PFA Lease Revenue Refunding Bond
2003 Community Center COPs
2003 Community Center COPs
2003 Community Center COPs
2003 Community Center COPS
2003 Community Center COPs
2004 WC PFA Var Rate Lease Rev Bds Ser A & B
2004 WC PFA Var Rate Lease Rev Bds Ser A & B
2005 WC PFA Var Rate Lease Rev Ref Series C
2005 WC PFA Var Rate Lease Rev Ref Series C
Reserve
Reserve
L/C Fund
LIC Fund
Lease Payment
Lease Payment
Credit Facility
Credit Facility
Lease Revenue Fund
Lease Revenue Fund
Reserve Account
Reserve Account
Reserve Account
Credit Facility
Credit Facility
Lease Payment
Lease Payment
Federated Treasury Obligations Federated Investors Co
Cash
Original LOC #NZS671159 I CUSIP #S8671437(Wells Fargo
Cash
First American Treasury Oblig Fund CL D
Cash
First American Treas Oblig Fd Cl D
Cash
First American Treas Oblig Cl d Corp Trust
F H L B
Cash
Wells Fargo Bank LOC #ID0006296
Cash
First American Treas Oblig Cl d Corp Trust
Cash
2005 WC PFA Var Rate Lease Rev Ref Series C Credit Facility
2005 WC PFA Var Rate Lease Rev Ref Series C Credit Facility Cash
First American Funds, Inc.
Open 396,611.71 396,611.71 396,611.71
0,00 0.00 . 0.00
12/3/2013 1.00 1.00 0.00
0.00 0.00 0.00
Ending Balances 396,612.71 396,612.71 396,611.71
Open 0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00
Ending Balances 0.00 0.00 0.00
First American Funds, Inc.
Open
2.023.50
2.023.50
2.023.50
0.00
0.00
0.00
2,023.50
2,023.50
2,023.50
First American Funds, Inc.
Open
3,928.85
3,928.85
3,928.85
U.S. Treas & Agency
5/30/2014
285,681,15
285,000.00
269,745.25
0.00
0.00
0.00
Ending Balances
291,633.60
290,952.35
295,697.60
Wells Fargo Bank LOC#00062
11/29/2014
1.00
1.00
0.00
939.56
939.56
939.56
940.56
940.56
939.56
1.400
•
Ending Balances 940.56
940.56
939.56
First American Funds, Inc. Open 2,703.77
2,703.77
2,703.77
0,00
0.00
0.00
2,703.77
2,703.77
2,703.77
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Ending Balances 2,703.77
2,703.77
2,703.77
r
CITY OF WEST COVINA
BOND DETAIL REPORT
December 31, 2012
Description of Bond Type of Bond Type of Investment Description of Issuer Maturity Date Original Cost Shares/Face Market Value Rate
Amount
CITY
2006 WC PFA Lse Rev Bd Series A & B
2006A Lse Rev Cap Int A
First American Treas Oblig FD CL D
First American Funds, Inc.
Open
6,638.50
6,638.50
6,638-50
2006 WC PFA Lse Rev Bd Series A & B
2006A Lse Rev Cap Int A
Cash
0.00
0-00
0.00
6,638.50
6,638.50
6,638.50
2006 WC PFA Lse Rev Bd Series A & B
2006A Reserve Account
First American Treas Oblig Cl d Corp Trust
First American Funds, Inc.
Open
15,158.97
15,158.97
15,158.97
2006 WC PFA Lse Rev Bd Series A & B
2006A Reserve Account
F H L B
U.S. Treas & Agency
5/30/2014
937,234.65
935,000.00
950,567.75 1.400
2006 WC PFA Lse Rev Bd Series A & B
2006A Reserve Account
Cash
0.00
0.00
0.00-
.
952,393.62
950,158.97
965,726.72
2006 WC PFA Lse Rev Bd Series A & B
2006B Lse Rev Cap Int B
First American Treas Oblig FD CL D
First American Funds, Inc.
Open
4,082.50
4,082.50
4,082.50
2006 WC PFA Lse Rev Bd Series A & B
2006E Lse Rev Cap Int B
Cash
0.00
0.00
0.00
4,082.50
4,082.50
4,082.50
2006 WC PFA Lse Rev Bd Series A & B
2006E Reserve Account
First American Treas Oblig FD CL D
First American Funds, Inc.
Open
1,362.75
1,362.75
1,362.75
2006 WC PFA Lse Rev Bd Series A & B
2006B Reserve Account
F H L B
U.S. Treas & Agency
5/30/2014
576,374.25
575,000.00
584.573.75 1.400
2006 WC PFA Lse Rev Bd Series A & B
2006E Reserve Account
Cash
0.00
0.00
0.00
577,737.00
576,362.75
585,936.50
0.00
0.00
0.00
Ending Balances
1,540,851.62
1,537,242.72
1,562,384.22
*Market valuations have been provided by BNY
Western Trust Company and U.S. Bank Corporate Trust Services
GRAND TOTALS
2,232,742.16
2,228,452.11
2,258,336.86
t -
Community Facility District (CFD)
1996 Special Tax Bonds
Bonds Fund
First American Treas Oblig Cl d Corp Trust
First American Funds, Inc.
Open
0.00
0.00
0.00 -
1996 Special Tax Bonds
Bonds Fund
Cash
0.00
0.00
0.00
1996 Special Tax Bonds
Reserve Fund
Guaranteed Investment Contract
Westdeutsche Landesbank
Gii 9/1/2022
5,002,670.40
5,002,670.40
5,002,670.40 7.010
1996 Special Tax Bonds
Reserve Fund
0.00
0.00
0.00 -
1996 Special Tax Bonds
Reserve Fund
Cash
0.00
5,002,670.40
0.00
5,002,670.40
0.00
1996 Special Tax Bonds
39,980.00
39,980.00
39,980.00
1996 Special Tax Bonds
0.00
39,980.00
0.00
39,980.00
0.00
Ending Balances
5,042,650.40
5,042,650.40
5,042,650.40
I