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FC - Item 4A - 2022-23 Qtrly Investment Report to Council - June 2023 - FinalCITY OF ROSEMEAD  Finance Department    MEMORANDUM      TO: Honorable Mayor and Members of the City Council  FROM: Bryan Chua, Finance Director/City Treasurer     DATE: July 27, 2023    SUBJECT: QUARTERLY CASH AND INVESTMENT REPORT – JUNE 2023      OVERVIEW  Both the Rosemead Municipal Code (§2.36.040) and the adopted Annual Investment Policy  require quarterly reporting of invested cash to the City Council.  Section V (Reporting, Disclosure  and Program Evaluation) of the City of Rosemead Investment Policy, approved by the City Council  on June 13, 2023, stipulates that quarterly investment reports shall be submitted by the Finance  Director to the City Council within 31 days of the last day of the quarter.  The report is to include  a cover page (this memo), graphical comparison of the portfolio composition and maturity  distribution, a listing of individual investment transactions during the quarter and certain details  of each security.  The City of Rosemead Treasurer’s Report for the fourth quarter of FY 2022‐23  (June 30, 2023), presented herewith, fulfils the reporting requirement of the Investment Policy  and the RMC.    Section 2.36 of the City’s Municipal Code also requires the Investment Committee to meet  regularly to review the City’s Investments.  To meet that requirement, the Investment Committee  met on July 27, 2023 to receive a status report regarding the City’s cash and investments.  The  Committee approved the City of Rosemead Treasurer’s Report as presented.    ANALYSIS  The City maintains cash in various banks, deposits with the Local Agency Investment Fund (LAIF),  investments in Certificates of Deposits (CD), US Securities/Agencies, Corporate Bonds, and  money market accounts.  All items are detailed in the attached report.  The cash included in this  report represents cash in all funds within the City including the Successor Agency and the Housing  Development Corporation.  The City operates on a ‘pooled cash’ basis whereby cash in all funds  is combined for banking and investment purposes while ownership of that cash remains  segregated by individual funds.       Cash and Investment Report – June 2023  July 27, 2023  Page 2 of 3  For the quarter ending June 2023, the invested portion of the portfolio totaled $76,667,839, an  increase of $3.99 million from the prior quarter.  During the quarter, two Certificates of Deposits  and one U.S. Treasury Note matured. Purchased investments include: twelve Certificates of  Deposits and two new U.S. Treasury Notes were purchased. There were also numerous deposits  and withdrawals to LAIF funds, resulting in a net increase of $1.36 million in LAIF balances.  The  increase in investment activity is a continued rebalancing effort to take advantage of increased  investment rates in the broader securities market. From June 30, 2022 through June 30, 2023,  the City’s managed fixed income securities investment balance increased from $7.40 million at  an average return rate of 2.16% to $21.04 million at an average return rate of 4.05%, an increase  of 1.89%.    The weighted average maturity days also increased from 584 days to 1119 days during  the same period, which simply means that the City is earning more in investment income over a  longer period of time.  As reflected in the ‘Comparative Data’ section, invested cash has increased  significantly over the past year.  Comparing June 2023 to June 2022, total invested cash has  increased $8.57 million.  This increase is the result of overall cash increases in nearly all operating  funds.  Total cash‐in‐bank and investments on June 30, 2023 is $82,319,569 distributed as shown  below.                      The following chart provides a summary of the Invested Cash portfolio:  Non‐invested cash accounts represent cash‐in‐bank funds used to pay weekly accounts payable  and bi‐weekly payroll checks as well as receive City revenue.  The balances in these accounts are  typically set to cover all outstanding checks and near‐term expenses.  Prior to this fiscal year, City  controlled Successor Agency and Rosemead Housing Corporation funds were maintained in  individual bank accounts, not pooled with the City’s checking account, nor invested.  Having these  separate accounts required that the City process accounts payable for expenses within these  funds separately and City Council to approve three separate resolutions for warrant approvals.   At the end of the first quarter last fiscal year, the two accounts were combined with the City’s  Total Cash and Investments Cash Deposits $ 4,528,082 Cash with Fiscal Agent 1,123,647           Invested Cash 76,667,839        $ 82,319,569 Investment Type Beginning  Balance Deposits/  Purchases Withdrawls/  Maturities Ending Balance LAIF $ 54,247,303 4,360,080          3,000,000          $ 55,607,383 Certificates of Deposit 4,436,000          2,795,000          495,000 6,736,000           US Securities 7,050,000          650,000              325,000              7,375,000           Corporate Bonds 6,930,000          6,930,000           Money Market ‐ Cantella 19,457                 ‐                       19,457                 $ 72,682,760 7,805,080          3,820,000          $ 76,667,839 Cash and Investment Report – June 2023  July 27, 2023  Page 3 of 3  operating checking account, thereby improving investment earnings for the two funds and  eliminating the necessity for the City Council to approve separate resolutions for the three  entities.     ATTACHMENT  Cash and Investment Report – Quarter Ending June 2023  Non‐Invested Cash Accounts Bank  Statement  Amount Market Value BANK OPERATING ACCOUNTS (1) City ‐ Bank of the West ‐ General Checking Account 3,697,848$      3,697,848$       City ‐ Bank of the West ‐ Payroll Account 510,679           510,679            SA ‐ Bank of the West ‐ General Checking Account 10,000             10,000              RHDC ‐ Angelus Security Deposit ‐ City National Bank 17,416             17,416              RHDC ‐ Angelus Operating Account ‐ City National Bank 3,070               3,070                RHDC ‐ Garvey Security Deposit ‐ City National Bank 26,957             26,957              RHDC ‐ Garvey Operating Account 262,112           262,112            TOTAL OPERATING ACCOUNTS 4,528,082$      4,528,082$       Cash with Fiscal Agent Statement  Amount Interest  Rate Market Value 2010A Tax Allocation Bonds: 2010A Reserve Account ‐ U.S. Bank 1,123,000$      varies 1,123,000$       2010A Debt Service ‐ U.S. Bank 14 varies 14 2016 Subordinate Tax Allocation Refunding Bonds: 2016 Interest Account ‐ U.S. Bank 633 varies 633 2016 Reserve Account ‐ U.S. Bank   (Non‐cash Ins Policy)‐                     ‐ ‐                     TOTAL CASH WITH FISCAL AGENT 1,123,647$      1,123,647$       Investments Purchase  Date Maturity  Date Original Cost Par Value Interest  Rate Estimated  Market Value LOCAL AGENCY INVESTMENT FUND L. A. I. F.  (State of California) 55,607,383$   55,607,383$   2.07% 55,607,383$    CERTIFICATES OF DEPOSIT BMW Bk North Amer Salt Lake CD 4/20/18 4/20/23 Matured Matured Matured Matured UBS Bk USA Salt Lake City UT CD 6/13/18 6/13/23 Matured Matured Matured Matured Morgan Stanley Pvt Bk CD 2/14/19 2/14/24 246,001 246,000 3.05% 242,590 Capital One Natl Assn VA CD 9/24/20 5/30/24 249,793 245,000 2.65% 238,907 Northern Bank & Trust 11/15/22 8/15/24 244,004 244,000 4.75% 242,075 First Utd Bk &Tr Company 12/30/22 12/30/24 249,003 249,000 4.50% 245,596 Wells Fargo Bank Natl Assn CD 9/24/20 1/29/25 250,485 245,000 1.95% 232,035 Discover BK CD 6/1/22 6/2/25 245,004 245,000 3.10% 234,686 CITY OF ROSEMEAD TREASURER'S QUARTERLY CASH and INVESTMENT REPORT SCHEDULE OF CASH AND INVESTMENTS As of June 30, 2023 (1)These are the actual bank account balances as of the end of the month. The amount reflects only checks that have cleared the bank and deposits received by the bank.  The balance does not reflect amounts required for outstanding checks or deposits in transit. LIQUID June 2023 ‐ Investment Report  Page 1  CITY OF ROSEMEAD TREASURER'S QUARTERLY CASH and INVESTMENT REPORT SCHEDULE OF CASH AND INVESTMENTS As of June 30, 2023 Investments (continued)Purchase  Date Maturity  Date Original Cost Par Value Interest  Rate Estimated  Market Value Goldman Sachs Bk USA CD 6/1/22 6/2/25 245,004 245,000 3.00% 234,242 BMO Bank 5/9/23 5/8/26 244,003 244,000 4.60% 238,844 Greenstate Credit Union 5/17/23 5/18/26 249,003 249,000 4.80% 245,004 Alabama Credit Union 6/20/23 6/22/26 248,003 248,000 5.00% 245,274 Austin Telco Federal Credit Union 11/28/22 11/27/26 249,005 248,000 5.05% 245,555 Celtic Bank 12/19/22 12/21/26 249,005 249,000 4.20% 239,847 M&T Bank Corporation 1/20/23 1/20/27 244,003 244,000 4.00% 233,415 Texas Exchange Bank 2/24/23 2/24/27 248,003 248,000 4.10% 237,760 Global Federal Credit Union 5/12/23 5/12/27 249,003 249,000 4.60% 242,655 Ideal Cr Un Woodbury 12/29/22 12/29/27 249,003 249,000 4.50% 241,094 First Tech Federal Credit Union 2/3/23 2/3/28 248,003 248,000 4.35% 245,093 Liberty First 2/3/23 2/3/28 249,003 249,000 5.00% 239,476 Synchrony Bank 3/24/23 3/24/28 243,003 243,000 5.00% 240,125 American Express National Bank 3/29/23 3/29/28 244,003 244,000 4.75% 238,578 Morgan Stanley Bank NA 4/20/23 4/20/28 244,003 244,000 4.65% 237,563 Univest National Bank 5/12/23 5/12/28 249,003 249,000 4.35% 239,115 CIBC Bank USA 5/16/23 5/16/28 244,003 244,000 4.35% 234,364 Medallion Bank 5/18/23 5/24/28 248,003 248,000 5.00% 245,155 First County Bank 5/26/23 5/26/28 123,003 123,000 5.00% 121,542 Numerica Credit Union 5/30/23 5/30/28 200,003 200,000 4.70% 197,612 Thread Bank 6/16/23 6/16/28 249,003 249,000 4.40% 247,103 Jefferson Credit Union 6/20/23 6/20/28 248,003 248,000 5.37% 246,661 Sub‐Total 6,747,366$      6,736,000$      6,571,968$       U.S. TREASURY/AGENCY SECURITIES Federal Home Ln Mtg Corp Note 11/9/18 6/19/23 Matured Matured Matured Matured Federal Home Loan Bank 11/8/18 9/8/23 250,149 250,000 3.38% 249,043 Federal Farm Cr Bks Bond 11/8/18 10/2/23 249,993 250,000 3.05% 248,478 Federal Home Loan Bank 12/23/22 3/8/24 501,336 500,000 4.35% 497,565 US Treasury Note ‐ Series J 3/24/22 3/31/24 250,002 250,000 2.13% 244,023 Federal Agriculture Mortgage Corp 12/22/22 12/5/24 501,852 500,000 4.81% 495,285 Federal Home Ln Mtg Corp Note 11/9/22 3/13/25 376,921 385,000 4.70% 375,394 Federal Farm Cr Bks Bond 6/9/22 5/23/25 315,004 315,000 2.85% 302,482 Federal Home Loan Bank 4/19/23 7/18/25 271,456 275,000 4.21% 267,594 Federal Home Loan Mtg Corp Mtn 8/16/22 8/25/25 280,004 280,000 3.50% 270,928 Federal Home Loan Bank 8/23/22 8/25/25 250,004 250,000 4.06% 244,470 Federal Natl Mtg Assn Note 2/10/23 8/28/25 292,157 295,000 4.00% 287,752 Federal Home Loan Bank 11/16/22 4/29/26 480,006 500,000 4.26% 475,890 Federal Agriculture Mortgage Corp 6/22/23 6/12/26 375,003 375,000 5.28% 372,019 Federal Home Ln Mtg Corp 3/6/23 6/29/26 265,003 265,000 5.05% 261,926 June 2023 ‐ Investment Report  Page 2  CITY OF ROSEMEAD TREASURER'S QUARTERLY CASH and INVESTMENT REPORT SCHEDULE OF CASH AND INVESTMENTS As of June 30, 2023 Investments (continued)Purchase  Date Maturity  Date Original Cost Par Value Interest  Rate Estimated  Market Value Federal Home Loan Bank 11/29/22 9/21/26 498,756 500,000 4.57% 489,030 Federal Home Loan Bank 3/22/23 3/22/27 277,581 275,000 5.29% 272,902 Federal Home Ln Mtg Corp Note 2/22/23 6/17/27 220,003 220,000 5.13% 216,940 Federal Home Ln Mtg Corp Note 11/30/22 8/25/27 388,336 390,000 4.50% 379,661 Federal Home Loan Bank 11/15/22 9/14/27 491,361 500,000 4.40% 482,505 Federal Home Loan Bank 3/20/23 9/20/27 304,052 300,000 5.14% 298,398 Federal Home Ln Mtg Corp Note 2/21/23 2/7/28 499,979 500,000 5.00% 491,905 Sub‐Total 7,338,957$      7,375,000$      7,224,188$       CORPORATE BONDS Wells Fargo Co Mtn Be 10/17/19 9/9/24 253,503 250,000 3.30% 243,540 Barclays Bank Plc Ser A Mtn 8/6/20 1/20/25 554,466 550,000 1.50% 512,452 Citigroup Global Mkts Hldgs In Ser N 7/31/20 7/31/25 800,002 800,000 1.10% 725,016 Capital Impact Partners Invt Mtn 9/24/20 9/15/25 250,003 250,000 1.00% 213,695 Morgan Stanley 11/23/22 1/27/26 489,376 500,000 4.60% 482,655 Berkshire Hathaway 12/23/22 3/15/26 486,454 500,000 4.03% 481,635 JP Morgan Chase 1/27/23 4/1/26 487,449 500,000 4.15% 476,340 US Bancorp 11/14/22 4/27/26 470,206 500,000 5.00% 467,265 Bank of NY 11/14/22 1/26/27 446,456 500,000 4.90% 449,955 Amazon Inc 12/22/22 8/22/27 477,929 500,000 3.15% 470,430 Toyota Motor Credit Corporation 11/22/22 9/20/27 498,901 500,000 4.55% 493,015 International Bank R & D 11/14/22 9/30/27 493,526 500,000 4.80% 492,065 Apple Inc 11/30/22 11/13/27 477,731 500,000 4.00% 471,080 Inter‐American Development Bank 2/24/23 2/24/28 579,914 580,000 4.38% 580,323 Sub‐Total 6,765,912$      6,930,000$      6,559,465$       CAMBRIDGE CASH HELD FOR INVESTMENTS 19,457$           19,457$           Varies 19,457$            TOTAL INVESTMENTS 76,479,075$   76,667,839$   75,982,461$    Market values are provided by statements from issuers Cash and Investments by Type Par Value % of Invested  Cash BANK ACCOUNTS ‐ non‐invested & FISCAL AGENT 5,651,729$      LAIF 55,607,383$   73% Not restricted CERTIFICATES OF DEPOSIT 6,736,000        9% No more than 30% of Portfolio U.S. TREASURY/AGENCY SECURITIES 7,375,000        10% No more than 70% of Portfolio CORPORATE BONDS 6,930,000        9% No more than 25% of Portfolio CANTELLA & CO., INC.19,457             0%      Total Investments 76,667,839$   100% Total ‐ Cash and Investments 82,319,569$    Policy Restrictions by Investment Type June 2023 ‐ Investment Report  Page 3  CITY OF ROSEMEAD TREASURER'S QUARTERLY CASH and INVESTMENT REPORT SCHEDULE OF CASH AND INVESTMENTS As of June 30, 2023 Cash and Investments by Agency Accts Par Value % of Total  Cash CITY 80,876,366$   98% Successor Agency 1,133,647        1% Housing Development Corporation 309,555           0%      Total Investments 82,319,569$   100% Pie Charts Reflecting Data Comparative Data 3.01% 2.63% 1.98% 1.29% 0.69% 0.29% 0.21% 0.22% Policy Compliance Bryan Chua, Finance Director/City Treasurer Sep 2021 49,512,983 This is to certify that the above report accurately reflects all City investments and is in conformity with the City's 2022‐23 Investment Policy as approved by the City Council on June 13, 2023. A copy of the Policy may be found on the City's webpage at www.cityofrosemead.org or at the City Clerks Office. The cash and investments shown, along with anticipated revenues, provide sufficient cash flow liquidity to meet the next six month's estimated expenditures pending any unforeseen catastrophic events. Jun 2022 68,101,330 Mar 2022 55,528,974 Dec 2021 51,976,131 Mar 2023 72,682,760 Dec 2022 65,246,521 Sep 2022 66,247,116 Quarter End Invested Cash  (excl non‐invested) Average Quarterly LAIF  Effective Yields Jun 2023 76,667,839 LAIF 72% CERTIFICATES OF  DEPOSIT 9% U.S. TREASURY/AGENCY SECURITIES 10% CORPORATE BONDS 9% CAMBRIDGE 0% LAIF 83% 1 Yr 3% 2 Yr 5% 3 Yr 9% Investments by Category Investments by Maturity June 2023 ‐ Investment Report  Page 4