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02-16-2021 - AGENDA ITEM 02 CONSIDERATION OF INVESTMENT REPORT FOR THE MONTH ENDED DECEMBER 31, 2020AGENDA ITEM NO. 2 AGENDA STAFF REPORT City of West Covina I Office of the City Manager DATE: February 16, 2021 TO: Mayor and City Council FROM: David Carmany City Manager SUBJECT: CONSIDERATION OF INVESTMENT REPORT FOR THE MONTH ENDED DECEMBER 31, 2020 RECOMMENDATION: It is recommended that the City Council receive and file the Investment Report for the month ended December 31, 2020. BACKGROUND: California Government Code Section 53646 requires that cities report detailed information on all securities, investments, and monies of the City and to report the market value of the investments held. California Government Code Section 53601 and the City's Investment Policy define the types of investments allowed. The City's Investment Policy was last revised and adopted by the City Council on July 2, 2019. The City's Investment Policy has set primary goals for the portfolio management of safety, liquidity and yield. Bond reserves are held and invested by a Trustee. The investment of these funds is governed by an investment policy approved by the City Council as a part of the governing documents for each specific bond issue. DISCUSSION: The Investment Report (Attachment No. 1) presents the City's and the Successor Agency's cash and investments for the month ended December 31, 2020. This report is in compliance with California Government Code Section 53646 regarding the reporting of detailed information on all securities, investments, and monies of the City, as well as reporting of the market value of the investments held. All the investments contained within the portfolio are in full compliance with Government Code Section 53601 and the City's Investment Policy as to the types of investments allowed. As stated in the attached report, there are sufficient funds to meet the budgeted expenditures over the next six months. The City's surplus funds are deposited with the Local Agency Investment Fund (LAIF) and Chandler Asset Management (Attachment No. 2). At December 31, 2020, the investment portfolio had a market value of $81,521,771 and the bond reserves had a market value of $23,077,445. City of West Covina Short Term Transaction Ledger Account #10479 As of December 31, 2020 OR DISPOSITIONS - Security 12/24/2020 31846V203 41.67 First American Govt Obligation Fund 1.000 41.67 0.00 41.67 0.00 Withdrawal Class Y Subtotal 67.21 67.21 0.00 67.21 0.00 TOTAL DISPOSITIONS 4,720.47 4,720.47 390.96 5,111.43 0.00 OTHER TRANSACTIONS Dividend 12/01/2020 31846V203 179,965.65 First American Govt Obligation Fund 0.000 0.83 0.00 0.83 0.00 Class Y Dividend 12/29/2020 31846V203 184,943.49 First American Govt Obligation Fund 0.000 0.21 0.00 0.21 0.00 Class Y Subtotal 364,909.14 1.04 0.00 1.04 0.00 TOTAL OTHER TRANSACTIONS 364,909.14 1.04 0.00 1.04 0.00 Chandler Asset Management- CONFIDENTIAL Paee 6 Execution Time: 1/4/20217:18:54 PM Attachments Attachment No. 1 - Investment Report Attachment No. 2 - Chandler Report CITY Achieve Fiscal Sustainability and Financial Stability COUNCIL GOALS & OBJECTIVES: ATTACHMENT NO. 1 City of West Covina Investment Report For the Month Ended December 31, 2020 Interest/ Yield to Maturity %of Description Book Value Market Value Maturity Date Portfolio Cash and Cash Equivalents Wells Fargo Checking Account $ 11,538,574 $ 11,538,574 0.00% n/a 11.03% Pacific Western Bank Checking - HPP (CDBG) 3,664 3,664 0.00% n/a 0.00% Pacific Western Bank Checking - HPP (LMIHF) 12,064 12,064 0.00% n/a 0.01% Local Agency Investment Fund (LAIF) 66,070,299 66,070,299 0.62% n/a 63.17% Wells Fargo Checking Account- Successor Agency 2,250,615 2,260,615 0.00% n/a 2.15% Wells Fargo Checking Account - CFO 1.306,379 1,306,379 0.00% n/a 1.25% Investments - Chandler Asset Management Asset -Backed Securities 6,186 6,202 0.44% See attached 0.01% Collateralized Mortgage Obligation 147,698 149,030 0.40% See attached 0.14% Money Market Funds 184,944 184,944 0.01% See attached 0.18% US Treasury 0.00% See attached 0.00% Total Cash and Investments $ 81,620,423 $ 81,621,771 Bond Reserves Lease Revenue Bonds, 2006 Series A R 2006 Series B (Taxable) First American Treasury Obligations Fund Class D First American Treasury Obligations Fund Class D 1996 Special Tax Refunding Bonds - Successor Agency First American Treasury Obligations Fund Class D Lease Revenue Bonds - 2020 Series A (Taxable) First American Treasury Obligations Fund Class Z First American Treasury Obligations Fund Class D Total Bond Reserves $ 1,071,000 $ 1,071,000 0.03% n/a 1.02% 585,372 585,372 0.03% n/a 0.56% 5,002,670 5,002,670 7.01% 9/1/2022 4.78% 16,418,403 16,418,403 0.03% 8/1/2035 15.70% 0.03% We 0.00% $ 23,077,445 $ 23,077,445 Total Investment Portfolio $104,597,868 $104,599,216 100.00% Blended Yield of Cash and Investments * 0.54% Benchmarks: LAIF 0.54% 6mo U.S. Treasury 0.09% 2yr U.S. Treasury 0.13 % 5yr U.S. Treasury 0.36% I hereby certity that the investments are in compliance with the investment policy adopted by the City Council. The investment portfolio provides sufficient funds to meet the budgeted expenditures over the next six months. This report meets the requirements of Government Code Section 53646. PREPARED BY: REVIEWED BY: e.Y�NA_�J�/ Robbeyn Bird - nance Director Colleen B. Rozatti -City r urer APPROVED BY David Carmany ity Manager ATTACHMENT NO.2 OR City of West Covina Short Term - Account #10479 MONTHLY ACCOUNT STATEMENT DECEMBER 1, 2020 THROUGH DECEMBER 31, 2020 Chandler Team: For questions about your account, please call (800) 317-4747, or contact operations@chandlerasset.com Custodian US Bank Christopher Isles (503)464-3685 CHANDLER ASSET MANAGEMENT chandlerasset.com Information contained herein is confidential. We urge you to compare this statement to the one you receive from your qualified custodian. Please see Important Disclosures. City of West Covina Short Term Account #10479 PORTFOLIO CHARACTERISTICS Average Modified Duration 0.25 Average Coupon 1.35% Average Purchase YTM 1.08% Average Market YTM 0.19% Average S&P/Moody Rating AAA/Aaa Average Final Maturity 0.35 yrs Average Life 0.25 yrs SECTOR ALLOCATION M.-V Mkt Id 14.3% cmoM 43.9% — 1.8% PERFORMANCE REVIEW Portfolio Summary As of December 31, 2020 ACCOUNT SUMMARY Beg. Values End Values as of 11/30/20 as of 12/31/20 Market Value 340,159 340,176 Accrued Interest 379 374 Total Market Value 340,539 340,550 Income Earned 367 323 Cont/WD -67 Par 337,955 338,280 Book Value 338,567 338,828 Cost Value 340,739 341,062 MATURITY DISTRIBUTION 0-.25 .25-.5 .5-1 1-2 2-3 3-4 4-5 5+ Maturity (Yrs) TOP ISSUERS First American Govt Oblig Fund Federal Home Loan Mortgage Corp John Deere ABS Total CREDIT QUALITY (S&P) OR 54.3% 43.9 % 1.8 % 100.0% ---NR (45.7%) Annualized TOTAL RATE OF RETURN 11M �w 3M YTD 1YR 2YRS 3YRS 5YR5 10YRS 7/31/2016 City of West Covina Short Term 0.02% 0.11% 1.81% 1.81% 2.60% 2.30% N/A N/A 1.68% ICE BAML 1-3 Yr US Treasury/Agency Index 0.05% 0.05% 3.09% 3.09% 3.32% 2.74% N/A N/A 1.85% Chandler Asset Management- CONFIDENTIAL Page 1 Execution Time: 1/4/20217:18:54 PM Statement of Compliance As of December 31, 2020 C31 City of West Covina Assets managed by Chandler Asset Management are in full compliance with state law and the District's investment policy. Category Standard Comment Treasury Issues No limitations Complies Federal Agencies No limitations Complies Municipal Securities "A" or higher by a NRSRO; 30% maximum; 5% max per issuer Complies Supranationals "AA" rated or higher by a NRSRO; 30% max; 10%max per issuer; Unsubordinated obligations issued by: IBRD, IFC, IADB Complies Medium Term Notes "A" rated or higher by a NRSRO; 30% maximum; 5% max per issuer; Issued by corporations organized and operating within Complies the U.S. Collateralized Certificates of Deposit 25% maximum Complies Negotiable Certificates of Deposit "A" rated or better by a NRSRO; 30% maximum Complies Banker's Acceptances 40% maximum; 30% max per one commercial bank; 180 days max maturity Complies Commercial Paper A-1/P-1 rating or higher by both S&P and Moody's; 25% maximum; 5% per issuer; 270 days max maturity; Eligible paper is Complies limited to corporations organized and operating within the U.S. with total assets of at least $500 million Asset -Backed Securities/ Mortgage- "AA" or better by a NRSRO; "A" rated issuer rating or higher by a NRSRO; 20% maximum Complies* Backed Securities Money Market Mutual Funds "AAA" rated or highest rating by a NRSRO; 20% maximum; 10% per fund Complies Prohibited Securities Inverse floaters; Ranges notes, Interest -only strips from mortgaged backed securities; Zero interest accrual securities; Complies Reverse Repurchase Agreements Repurchase Agreements 20% maximum; 100 days max maturity; collateralized 102% of market value; Not used by investment adviser Complies Local Agency Investment Fund (LAIF) Maximum program; Not used by investment adviser Complies Los Angeles County Investment Pool Maximum program; Not used by investment adviser Complies Max per Security Type No more than 40% of the City's total portfolio shall be invested in a single security type or with a single financial institution Complies Max per Issuer No more than 5% in any single issuer except US Gov, Agencies, Supranationals, Money Market Funds, LAIF, or LGIP Complies Maximum Maturity 5 years Complies *Account is terminating and liquidating all positions as they mature. City of West Covina Short Term Reconciliation Summary Account #10479 As of December 31, 2020 BOOK VALUE RECONCILIATION BEGINNING BOOK VALUE $338,567.47 Acquisition +Security Purchases $0.00 + Money Market Fund Purchases $5,045.26 + Money Market Contributions $0.00 +Security Contributions $0.00 + Security Transfers $0.00 Total Acquisitions $5,045.26 Dispositions Security Sales $0.00 - Money Market Fund Sales $0.00 - MMF Withdrawals $67.21 - Security Withdrawals $0.00 - Security Transfers $0.00 - Other Dispositions $0.00 - Maturites $0.00 Calls $0.00 Principal Paydowns $4,653.26 Total Dispositions $4,720.47 Amortization/Accretion +/- Net Accretion ($64.17) ($64.17) Gain/Loss on Dispositions +/- Realized Gain/Loss $0.00 $0.00 ENDING BOOK VALUE $338,828.09 BEGINNING BALANCE 1 $179,965.65 Acquisition Contributions Security Sale Proceeds Accrued Interest Received Interest Received Dividend Received Principal on Maturities Interest on Maturities Calls/Redemption (Principal) Interest from Calls/Redemption Principal Paydown Total Acquisitions Dispositions Withdrawals $67.21 Security Purchase $0.00 Accrued Interest Paid $0.00 Total Dispositions $67.21 ENDING BOOK VALUE $184,943.70 Chandler Asset Management- CONFIDENTIAL Page 3 Execution Time: 1/4/20217:18:54 PM City of West Covina Short Term Holdings Report Account #10479 As of December 31, 2020 CUSIP Security Description ABS Par Value/Units Purchase Date Cost Value Mkt Book Yield Book Value Mkt Price YTM Market Value Accrued Int. % of Port. Gain/Loss Moody/S&P Fitch Maturity Duration 47788CAC6 John Deere Owner Trust 2018-A A3 6,186.55 02/21/2018 6,186.11 100.25 6,202.08 1.82% Aaa / NR 1.30 2.66%Due 4/18/2022 2.68% 6,186.41 0.44% 7.31 15.67 AAA 0.12 6,186.11 6,202.08 1.82% Aaa / NR 1.30 Total ABS 6,186.55 2.68% 6,186.41 0.44% 7.31 15.67 AAA 0.12 CIVIC, ' , ' 3137BFDQ1 FHLMC K717 A2 147,149.78 01/04/2018 149,931.84 101.28 149,030.22 43.87% NR/NR 0.73 2.991%Due 9/25/2021 2.37% 147,697.98 0.40% 366.77 1,332.24 AAA 0.57 149,931.84 149,030.22 43.87% NR/NR 0.73 Total CIVIC, 147,149.78 2.37% 147,697.98 0.40% 366.77 1,332.24 AAA 0.57 MONEY MARKET FUND FI 31846V203 First American Govt Obligation Fund 184,943.70 Various 184,943.70 1.00 184,943.70 54.31% Aaa / AAA 0.00 Class 0.01% 184,943.70 0.01% 0.00 0.00 AAA 0.00 184,943.70 184,943.70 54.31% Aaa / AAA 0.00 Total Money Market Fund FI 184,943.70 0.01% 184,943.70 0.01% 0.00 0.00 AAA 0.00 341,061.65 340,176.00 100.00% Aaa/AAA 0.35 TOTAL PORTFOLIO 338,280.03 1.08% 338,828.09 0.19% 374.08 1,347.91 AAA 0.25 TOTAL MARKET VALUE PLUS ACCRUED 340,550.08 Chandler Asset Management- CONFIDENTIAL Page 4 Execution Time: 1/4/20217:18:54 PM City of West Covina Short Term Transaction Ledger OR Account #10479 As of December 31, 2020 Transaction Type ACQUISITIONS Settlement Date CUSIP Quantity Security Description Price Acq/Disp Yield Amount Interest Pur/sold Total Amount Gain/Loss Purchase 12/01/2020 31846V203 0.83 First American Govt Obligation Fund 1.000 0.01% 0.83 0.00 0.83 0.00 Class Y Purchase 12/15/2020 31846V203 91.85 First American Govt Obligation Fund 1.000 0.01% 91.85 0.00 91.85 0.00 Class Y Purchase 12/15/2020 31846V203 2,049.67 First American Govt Obligation Fund 1.000 0.01% 2,049.67 0.00 2,049.67 0.00 Class Y Purchase 12/18/2020 31846V203 2,311.21 First American Govt Obligation Fund 1.000 0.01% 2,311.21 0.00 2,311.21 0.00 Class Y Purchase 12/28/2020 31846V203 591.49 First American Govt Obligation Fund 1.000 0.01% 591.49 0.00 591.49 0.00 Class Y Purchase 12/29/2020 31846V203 0.21 First American Govt Obligation Fund 1.000 0.01% 0.21 0.00 0.21 0.00 Class Y Subtotal 5,045.26 5,045.26 0.00 5,045.26 0.00 TOTAL ACQUISITIONS 5,045.26 5,045.26 0.00 5,045.26 0.00 DISPOSITIONS Paydown 12/15/2020 43811BACS 91.72 Honda Auto Receivables Trust 2017-2 100.000 91.72 0.13 91.85 0.00 A3 1.68% Due 8/16/2021 Paydown 12/15/2020 47788CAC6 2,031.45 John Deere Owner Trust 2018-A A3 100.000 2,031.45 18.22 2,049.67 0.00 2.66% Due 4/18/2022 Paydown 12/18/2020 43814WAB1 2,305.93 Honda Auto Receivables Trust 2019-1 100.000 2,305.93 5.28 2,311.21 0.00 A2 2.75% Due 9/20/2021 Paydown 12/28/2020 3137BFDQ1 224.16 FHLMC K717 A2 100.000 224.16 367.33 591.49 0.00 2.991% Due 9/25/2021 Subtotal 4,653.26 4,653.26 390.96 5,044.22 0.00 Security 12/04/2020 31846V203 25.54 First American Govt Obligation Fund 1.000 25.54 0.00 25.54 0.00 Withdrawal Class Y Chandler Asset Management- CONFIDENTIAL Page 5 Execution Time: 1/4/20217:18:54 PM