Loading...
HomeMy WebLinkAbout05-12-2022 IOC Agenda PacketCity of San Luis Obispo, Agenda, Planning Commission Agenda INVESTMENT OVERSIGHT COMMITTEE Thursday, May 12, 2022 3:00 p.m. REGULAR MEETING Council Hearing Room 990 Palm Street San Luis Obispo, CA CALL TO ORDER: Chair Brigitte Elke ROLL CALL : Committee Members Natalie Harnett, Derek Johnson, Debbie Malicoat, Erica A. Stewart, Anni Wang, and Chair Brigitte Elke OTHERS PRESENT: David Reeser, Managing Director for PFM Asset Management LLC Monique S. Spkye, Managing Director for PFM Asset Management LLC, and Serenity Whorley, Recording Secretary PUBLIC COMMENT: At this time, people may address the Committee about items not on the agenda. Persons wishing to speak should come forward and state their name and address. Comments are limited to three minutes per person. Items raised at this time are generally referred to staff and, if action by the Committee is necessary, may be scheduled for a future meeting. CONSIDERATION OF MINUTES 1. Minutes of the Investment Oversight Committee of February 10, 2022 BUSINESS ITEMS 2. Presentation of the Quarterly Investment Report on Portfolio Performance & Economic Outlook Recommendation: Receive and confirm investment policy compliance. Investment Oversight Committee Agenda for Thursday, May 12, 2022 Page 2 COMMENT AND DISCUSSION 3. Staff Updates and agenda forecast ADJOURNMENT The next Regular Meeting of the Investment Oversight Committee is scheduled for Thursday , August 11 ,2022, at 3:00 p.m., in the Council Hearing Room, 990 Palm Street, San Luis Obispo, California. The City of San Luis Obispo wishes to make all of its public meetings accessible to the public. Upon request, this agenda will be made available in appropriate alternative formats to persons with disabilities. Any person with a disability who requires a modification or accommodation in order to participate in a meet ing should direct such request to the Finance Department at (805) 781-7125 at least 48 hours before the meeting, if possible. Telecommunications Device for the Deaf (805) 781-7107. Meeting audio recordings can be found at the following web address: http://opengov.slocity.org/WebLink/1/fol/61037/Row1.aspx Minutes - Draft Investment Oversight Committee Thursday, February 10, 2022 Regular Meeting of the Investment Oversight Committee CALL TO ORDER A Regular meeting of the Investment Oversight Committee was called to order on Thursday, February 10, 2022, at 4:00 p.m. Chair Brigitte Elke with all members present via teleconference. ROLL CALL Present: Committee Members Natalie Harnett, Derek Johnson, Erica A. Stewart, Anni Wang, and Chair Brigitte Elke Absent: Committee Member Debbie Malicoat Others Present: David Reeser, Managing Director for PFM Asset Management LLC, Monique Spyke, Managing Director for PFM Asset Management LLC, and City Clerk Teresa Purrington PUBLIC COMMENT ITEMS NOT ON THE AGENDA None --End of Public Comment-- APPROVAL OF MINUTES 1. Review of Minutes of the Investment Oversight Committee Meeting of November 18, 2021: PUBLIC COMMENT None --End of Public Comment-- ACTION: UPON MOTION BY COMMITTEE MEMBER ERICA A. STEWART, SECONDED BY COMMITTEE MEMBER JOHNSON, CARRIED 5-0-1 (COMMITTEE MEMBER MALICOAT ABSENT), to approve the November 18, 2021, minutes, as presented. City of San Luis Obispo, Title, Subtitle Minutes - Investment Oversight Committee Minutes of Thursday, February 10, 2022 Page 2 BUSINESS ITEMS 2. Presentation of the Quarterly Investment Report on Portfolio Performance Monique Spyke, Managing Director for PFM Asset Management LLC, provided a PowerPoint presentation and responded to Committee inquiries. Public Comment None --End of Public Comment-- ACTION: UPON MOTION BY COMMITTEE MEMBER HARNETT, SECONDED BY COMMITTEE MEMBER WANG, CARRIED 5-0-1, (WITH COMMITTEE MEMBER MALICOAT ABSENT) recommendation accept the report and adheres to the City’s policies. COMMENT AND DISCUSSION By consensus the Committee asked PFM to provide information that influences the investments. ADJOURNMENT The meeting was adjourned at 4:44 pm. The next Regular Meeting of the Investment Oversight Committee is scheduled for Thursday, May 12 , 20 22, at 3:00 pm. APPROVED BY INVESTMENT OVERSIGHT COMMITTEE: XX/XX/XXXX Quarterly Investment Report AS OF March 31, 2022 May 12, 2022 This report presents the City’s investment portfolio for the quarter ending March 31,2022.It has been prepared to comply with regulations contained in California Government Code Section 53646.The report includes all investments managed by the City on its own behalf as well as for other third-party agencies on a fiduciary basis such as the Whale Rock Commission. It also includes all City related investments held by trustees for bond debt service obligations.As required, the report provides information on the investment type, issuer,maturity date,cost,and current market value for each security. Market Considerations U.S. economic conditions were characterized by: •persistent high inflation; •the Federal Reserve (Fed) kicking off a shift to tighter monetary policy; •rapidly rising interest rates; •elevated energy and commodity prices; •increased volatility and risk-off sentiment in credit and equity markets; and •stronger than ever labor market. As a result of surging inflation that proved not to be transitory, the Fed raised the overnight federal funds target rate to 0.25% in March 2022 for the first time since December 2018, underscoring the risk that inflation now poses to economic growth and stability. Source: Bloomberg as of March 31, 2022. 0.48% 2.33% 2.46%2.34%2.45% 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3 M 1 Y 2 Y 3 Y 4 Y 5 Y 10 Y 30 YMaturity U.S. Treasury Yield Curve March 31, 2022 December 31, 2021 1-5 Year Indices -3.16%-3.08% -1.81% -3.62% -4.80% -6.0% -5.0% -4.0% -3.0% -2.0% -1.0% 0.0%U.S. TreasuryAgencyABSCorp A-AAACorp BBBQ1 2022 What we are watching… While the economic recovery continues on a positive track, several risk factors loom, including: •record inflation, •Fed policy uncertainty, •the Russian-Ukraine war, and •the ever-present risk of a Covid resurgence. At quarter end, expectations had risen for one -or two-50 bp Fed rate increases, and a total of 200 to 250 bps of increases for the year. Source: Bloomberg as of March 31, 2022. 2.6% 5.4%5.4% 7.0% 7.9% 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Consumer Price Index % Change YoY Mar 2021 6.0% 0.16% 0 Jun 2021 5.9% 0.25% 0 Sept 2021 4.7% 0.28% 0 Dec 2021 3.9% 0.73% 3 Mar 2022 3.6% 2.34% 7 Indicators Unemployment Rate 2-Year Treasury Yield Fed Projections # of 2022 Rate Hikes “…the Committee will aim to achieve inflation moderately above 2 percent for some time…” “Inflation is elevated, largely reflecting transitory factors.” “Inflation remains elevated, reflecting supply and demand imbalances… higher energy prices, and broader price pressures.” Current Cash and Investment Summary The following is a summary of the City’s cash and investments based on market value, as of March 31, 2022, compared to the prior quarter. Investment Entity March 31, 2022 December 31, 2021 Percent of Total** City Held Cash & Investments $73,995,643.53 $39,471,110 37% LAIF Held Investments $24,024,807.47 $24,010,984 12% PFM Managed Investments*$100,438,433.94 $102,900,224 51% Trustee Held Investments $72,869.16 $72,827 <1% TOTAL $198,531,754.10 $169,715,785 100% *Figures shown exclude accrued interest. **Details may not add up to total due to rounding. Current Cash and Investment Summary There are several factors which result in changes in cash and investment balances from month-to-month and quarter-to- quarter, dependent on the receipt of revenues or a large disbursement. •Some major City revenues are received on a periodic rather than a monthly basis. Property Tax is received in December, January, April, and May of each year. Transient Occupancy Tax is received monthly but varies considerably due to seasonality. •Payments for bonded indebtedness or large capital projects can reduce the portfolio substantially in the quarter in which they occur. •The City pays its CalPERS obligation in a lump sum at the beginning of the fiscal year to achieve interest savings. Factors Securities Securities in the City’s portfolio are priced by Refinitiv, an independent pricing service at the end of every month. In some cases, the City may have investments with a current market value that is greater or less than the recorded value. These changes in market value are due to fluctuations in the marketplace having no effect on yield, as the City does not intend to sell securities prior to maturity. Nevertheless, these market changes can impact the total value of the portfolio. Security Type Market Value % of Portfolio % Change vs. 12/31/21 Permitted by Policy U.S. Treasury 55,132,300.24 54.9%2.5%100% Federal Agency 22,338,068.91 2.1%-2.9%100% Municipal Obligations 2,101,694.50 22.2%0.0%30% Negotiable CDs 4,587,800.69 13.9%-0.3%30% Corporate Notes 13,933,943.09 4.6%1.6%30% Asset-Backed Securities 2,260,286.08 2.3%-0.5%15% Securities Sub-Total 100,354,093.51 Money Market Fund $84,340.43 0.1%-0.3%20% Accrued Interest 242,799.15 Securities Total 100,681,233.09 100.0% PFMAM Managed 3/31/2022 12/31/2021 Average Maturity (Years)2.15 2.19 Effective Duration1 2.01 2.04 Average Market Yield 2.10%0.84% Total Return Total return is calculated based on interest and both realized and unrealized changes in market value; this is expressed as a rate of return over a specified period of time based on cost and is backward-looking. •Focused on long-term performance and growth •Affected by both yield and market value fluctuations •Reflects “true value” of the portfolio •Recommended approach by the Government Finance Officers Association Total Rate of Return 3 Months 1 Year 3 Years Since Inception City of SLO -2.47%-2.90%1.13%1.29% 0–5 Treasury Index -2.53%-2.97%0.93%1.10% Variance 0.05%0.07%0.20%0.19% 1Effective duration is the approximate percentage change in price for each 1% change in interest rates. Investment Objectives The investment objectives of the City of San Luis Obispo are first, to provide safety of principal to ensure the preservation of capital in the overall portfolio; second, to provide sufficient liquidity to meet all operating requirements; and third, to earn a commensurate rate of return consistent with the constraints imposed by the safety and liquidity objectives. The City follows the practice of pooling cash and investments for all funds under its direct control. Funds held by outside fiscal agents under provisions of bond indentures are maintained separately. Interest earned on pooled cash and investments is allocated quarterly to the various Quarterly Investment Report funds based on the respective fund’s average quarterly cash balance. Interest earned from cash and investments with fiscal agents is credited directly to the related accounts. It is common for governments to pool the cash and investments of various funds to improve investment performance. By pooling funds, the City can benefit from economies of scale, diversification, liquidity, and ease of administration. The City uses the services of an investment advisor, PFM Asset Management, to manage a portion of the City’s portfolio. The City’s strategy is to retain approximately 25% of the portfolio to manage its day- to-day cash flow needs, while PFM’s focus is on longer-term investment management. In addition, the City has retained direct control of several investments that had been acquired before the City began to use investment advisors. All investments are held by the City in a safekeeping account with Bank of New York Mellon, except for investments held by trustees related to bond financings, which are held by either US Bank or Bank of New York Mellon. Environmental, Social, and Governance (ESG) Investment Objectives ESG investing is the process of incorporating the analysis of non-financial environmental, social, and governance factors into investment decisions alongside traditional financial criteria. As set forth in the City’s Investment Management Plan dated August 18, 2020, it is the City’s objective to integrate environmental, social, and governance (“ESG”) factors into investment decisions for its investment portfolio to the extent practical and possible. In order to achieve this objective, the City will apply the ESG Investment Criteria to the following Investments: Asset-Backed Securities, Bankers’ Acceptances, Commercial Paper, Corporate, Medium-Term and Bank Notes, and Negotiable Bank Deposit Obligations . The ESG investment criteria is based on ESG risk ratings, industry and subindustry definitions, and subindustry rankings as provided by Sustainalytics. 1. Market Value includes accrued interest as of March 31, 2022. Source: Sustainalytics. Please see important disclosures at the end of this presentation. ESG Performance SummaryQ2 2022 ESG Rated Portfolio 30/38 issuers with a MV of $100.6 million1 $43,227,448 (43%) Green shades are ESG-rated sectors 55% 2% 22% 14% 5%2% Sector Allocation U.S. Treasury Municipal Federal Agency & MBS Corporate Notes Certificates of Deposit ABS 0 20 40 60 80 100 Management Exposure ES G Ris k Rat ing Sustainalytics’ characterizations of ESG performance Source: Sustainalytics. Data as of March 31, 2022, and December 31, 2021, as indicated. Please see important disclosures at the end of this presentation. ESG Quarter-Over-Quarter Summary Comparison ESG Risk Rating 21.5 Negligible Low Medium High Severe 22.2 3/31/22 12/31/21 Exposure Management Low Medium High Weak Average Strong 42.141.3 51.649.1 •On average, the portfolio maintained medium ESG risk as of March 31, 2022 •The portfolio’s ESG risk exposure score remained within the medium range. A lower ESG exposure score generally reduces ESG risk •The portfolio’s ESG management rating improved during the quarter, moving into the strong range. Higher management scores generally reduce ESG risk 0% 47%50% 3%0%0% 46%48% 6%0% 29.4 21.3 20.7 27.4 17.2 14.4 24.6 18.5 16.7 14.80 10 20 30 40 ESG Risk Rating by Industry Portfolio holdings and Sustainalytics data as of March 31, 2022. “ESG Risk Rating by Industry” represents the market value -weighted average ESG risk rating for each industry, as classified by Sustainalytics. “Industry Distribution” charts show the total number of issuers per industry and the allocation as percentage of portfolio market value. Industry Diversification Average ESG Risk Rating = 21.5 Universe Average ESG Risk Rating by Industry 4 9 5 1 1 1 2 4 1 21 Industry Distribution (# of Issuers) 5%61%10%6% 2% 1% 3%8% 1% 3% (Allocation % of Market Value ) Source: Sustainalytics and the Investment Policy Statement as of March 31, 2022. Changes in approved list shown reflect issuers eligible for purchase in the portfolio based on ESG criteria and IPS limitations but may not be held by the client. Top Changes in ESG Risk Ratings in Q1 Largest Decreases in ESG Risk Rating Federal Home Loan Bank System Ally Financial Inc. Federal National Mortgage Association ↓4.4 ↓1.8 ↓1.7 18.8 22.0 18.3 Largest Increases in ESG Risk Rating Adobe Systems Inc Skandinaviska Enskilda Banken AB The Home Depot Inc 12.5 23.7 12.6 ↑1.7 ↑1.3 ↑1.1 Exposure Management 0.0 ↑14.3 Exposure Management ↓1.4 ↑2.5 Exposure Management ↑0.4 ↑4.3 Exposure Management ↑4.5 ↑0.7 Exposure Management ↑0.4 ↓2.7 Exposure Management ↑0.5 ↓3.8 Holdings as of March 31, 2022 –Sorted By ESG Risk Rating Source: Sustainalytics. Holdings as of March 31, 2022. Quarter-over-quarter (“QoQ”) change in ESG risk rating reflects the overall change in risk rating for each issuer, as defined by Sustainalytics, from March 31, 2022, to December 31, 2021. Issuers with “-” under ESG contributions means data not available. Issuer % Weight Subindustry Subindustry Percentile ESG Risk Rating 3/31/22 QoQ Change in ESG Rating Contributions E S G CarMax Inc.0.8%Automotive Retail 11 12.0 --65%35% Adobe Systems Inc 0.6% Enterprise and Infrastructure Software 2 12.5 +1.7 6%45%38% The Home Depot Inc 0.8% Home Improvement Retail 14 12.6 +1.1 29%42%29% Walt Disney Co 0.5%Movies and Entertainment 16 14.4 --46%54% Target Corp 0.7%Department Stores 7 14.8 -16%49%35% DNB ASA 0.6%Diversified Banks 6 15.6 -5%45%50% Intel Corp 0.6% Semiconductor Design and Manufacturing 3 16.7 (0.5)32%28%40% Deere & Co 0.7%Agricultural Machinery 14 17.2 +0.3 25%53%22% Mastercard Incorporated 0.6%Data Processing 17 17.2 --41%52% Federal National Mortgage Association 11.7%Thrifts and Mortgages 14 18.3 (1.7)-60%40% Federal Home Loan Bank System 2.5%Consumer Finance 8 18.8 (4.4)-53%47% Nordea Bank AB 1.1%Diversified Banks 16 20.6 -2%44%54% Bank of New York Mellon Corp 1.0% Asset Management and Custody Services 11 21.5 (1.6)6%40%54% Ally Financial Inc.0.1%Consumer Finance 20 22.0 (1.8)-59%41% Bristol-Myers Squibb Company 0.3%Biotechnology 5 22.5 +0.1 -68%32% Holdings as of March 31, 2022 –Sorted By ESG Risk Rating Source: Sustainalytics. Holdings as of March 31, 2022. Quarter-over-quarter (“QoQ”) change in ESG risk rating reflects the overall change in risk rating for each issuer, as defined by Sustainalytics, from March 31, 2022, to December 31, 2021. Issuers with “-” under ESG contributions means data not available. Issuer % Weight Subindustry Subindustry Percentile ESG Risk Rating 3/31/22 QoQ Change in ESG Rating Contributions E S G Capital One Financial Corporation 0.1%Consumer Finance 23 22.6 (0.6)-61%39% Federal Home Loan Mortgage Corp 7.3%Thrifts and Mortgages 27 23.2 (1.1)-58%42% Skandinaviska Enskilda Banken AB 1.2%Diversified Banks 24 23.7 +1.3 3%40%57% Barclays PLC 1.0%Diversified Banks 29 24.3 (0.2)7%33%61% Pfizer Inc 1.1%Pharmaceuticals 5 25.2 +1.0 5%53%36% Federal Farm Credit Banks Consolidated Systemwide Bonds 0.8%Consumer Finance 46 25.7 ---- Sumitomo Mitsui Financial Group Inc 0.6%Diversified Banks 32 25.7 -5%47%48% Bank of America Corporation 1.5%Diversified Banks 38 27.3 -5%43%52% Walmart Inc.2.8%Food Retail 52 27.4 -15%60%24% JPMorgan Chase & Co.1.1%Diversified Banks 41 28.3 (1.1)4%46%50% Toyota Motor Corporation 1.2%Automobiles 45 28.9 (1.5)25%38%36% Honda Motor Co Ltd 0.7%Automobiles 49 29.6 +0.3 27%42%31% Amazon.com Inc 1.1%Online and Direct Marketing Retail 92 30.2 +0.2 19%36%33% Hyundai Motor Company 0.0%Automobiles 67 31.3 +0.7 27%39%34% Nissan Motor Co Ltd 0.2%Automobiles 72 31.6 (1.2)30%42%29% Socially Responsible Investment Policy In addition to the ESG criteria, the City’s Socially Responsible Investment (SRI) Policy restricts from the portfolio issuers who generate revenue from casinos, gambling, racetracks, brewery, wine/spirits, tobacco, electronic cigarette, or tobacco-related products, or who support the direct production or drilling of fossil fuels. The tables to the right show the Bloomberg Industry Classifications (“BICS”) for all the portfolio’s holdings. Issuer Sector (BICS) Hyundai Auto Receivables Automobiles Manufacturing Honda Auto Receivables Automobiles Manufacturing Carmax Auto Owner Trust Automobiles Manufacturing Capital One Prime Auto Rec Trust Automobiles Manufacturing Ally Auto Receivables Trust Automobiles Manufacturing Nissan Auto Receivables Automobiles Manufacturing Toyota Motor Corp Automobiles Manufacturing Nordea Bank Ab Banks Sumitomo Mitsui Financial Group Inc Banks Barclays Bank PLC Banks Skandinaviska Enskilda Banken Ab Banks Mastercard Inc Consumer Finance JPMorgan Chase & Co Diversified Banks Bank Of America Co Diversified Banks San Diego Ca Cmnty Clg Dist Education University Of California Education Los Angeles Community College District CA Education The Walt Disney Corporation Entertainment Content The Bank Of New York Mellon Corporation Financial Services Issuer Sector (BICS) Dnb Asa Financial Services California Earthquake Authority Financing & Development California St General Government Maryland St General Government FHLB Government Agencies FNMA Government Agencies FFCB Government Agencies FHLMC Government Agencies Deere & Company Machinery Manufacturing Target Corp Mass Merchants Wal-Mart Stores Inc Mass Merchants Bristol-Myers Squibb Co Pharmaceuticals Pfizer Inc Pharmaceuticals Home Depot Inc Retail -Consumer Discretionary Amazon.Com Inc Retail -Consumer Discretionary Intel Corporation Semiconductors Adobe Inc Software & Services United States Treasury Sovereigns New Jersey Turnpike Authority Transportation Source: Bloomberg. BICs is an industry classification system developed and utilized by Bloomberg that classifies securities based on business, economic function, and other characteristics. Distribution List City Council Erica A. Stewart Mayor Andy Pease Council Member Michelle Shoresman Council Member Carlyn Christianson Council Member Jan Marx Council Member Investment Oversight Committee Erica A. Stewart Mayor Anni Wang Public Member Derek Johnson City Manager Brigitte Elke Director of Finance Debbie Malicoat Accounting Manager/Controller Natalie Harnett Principal Financial Analyst—Budget Independent Auditor Badawi & Associates PFM Asset Management LLC Monique Spyke Managing Director Appendix -ESG Themes Information ESG Themes Glossary ESG Theme Theme Description Key Indicators Environment Carbon Output & Energy Use Refers to a company’s management of risks related to its energy efficiency and greenhouse gas emissions in its operation as well as its products and services in the production phase and during the product use phase •Carbon intensity •Renewable energy use •Env. Mgt. System certification •GHG reporting / risk management •Hazardous products •Sustainable products & services Waste & Pollution Evaluates the management of emissions and releases from a company’s own operations to air, water, and land, excluding greenhouse gas emissions •Emergency response program •Solid waste management •Effluent management •Radioactive waste management •Hazardous waste management •Non-GHG air emissions programs •Oil spill disclosure & performance •Recycled material use Resource Use & Biodiversity Analyzes how efficiently and effectively a company uses its raw material inputs and water in production. It also encompasses how a company manages the impact of its operations on land, ecosystems, and wildlife •Biodiversity programs •Deforestation programs / polices •Site closure & rehabilitation •Water intensity & risk management •Forest certifications •Supplier environmental programs / certifications •Sustainable agriculture programs Community Impact (Environmental) Evaluates the community impact from an environmental risk perspective based on an assessment of Community Relations, Products & Services, Occupational Health and Safety, and Product Governance •Env Impact –Community Relations •Env Impact –Products & Services •Env Impact –Occupational Health and Safety •Env Impact –Product Governance ESG Theme Theme Description Key Indicators Social Human Capital Management Evaluates the management of risks related to human rights, labor rights, equality, talent development, employee retention, and labor health and safety •Discrimination policy •Diversity programs •Gender pay equality / disclosures •Employee development •Supply chain management / standards •Human rights policies & programs •Employee health & safety Product Governance Focuses on the management of risks related to product quality, safety, wellness, and nutrition, as well as customer data privacy & cybersecurity •Product & service safety programs / certifications •Data privacy management •Media & advertising ethics policy •Organic products / GMO policy •Product health statement Community Impact (Social) Assesses how companies engage with local communities and their management of access to essential products or services to disadvantaged communities or groups •Equitable pricing and availability •Access to health care •Price transparency •Human rights / indigenous policy •Community involvement programs •Noise management ESG Financial Integration & Resilience* Analyzes financial stability and issues that pose systemic risks and potential external costs to society in the financial services industry. Also measures ESG activities by financial institutions •Systemic risk management / reporting •Tier 1 capital •Leverage ratio •Responsible investment / asset management •Underwriting standards •Financial inclusion •Credit & loan standards •Green buildings investments ESG Themes Glossary ESG Themes Glossary ESG Theme Theme Description Key Indicators Governance Corporate Governance Evaluates a company’s rules, policies, and practices with a focus on how a company's board of directors manages and oversees the operations of a company. Also assesses the management of general professional ethics and lobbying activities •Board/management quality & integrity •Board structure •Ownership & shareholder rights •Remuneration •Audit & financial reporting •Stakeholder governance •Bribery & corruption policies / programs •Money laundering policy •Whistleblower programs •Business ethics programs •Political involvement policy •Lobbying and political expenses Disclosures This material is based on information obtained from sources generally believed to be reliable and available to the public, however PFM Asset Management LLC cannot guarantee its accuracy, completeness or suitability. This material is for general information purposes only and is not intended to provide specific advice or a specific recommendation.All statements as to what will or may happen under certain circumstances are based on assumptions, some but not all of which are noted in the presentation. Assumptions may or may not be proven correct as actual events occur, and results may depend on events outside of your or our control. Changes in assumptions may have a material effect on results. Past performance does not necessarily reflect and is not a guaranty of future results. The information contained in this presentation is not an offer to purchase or sell any securities. There is no guarantee the investment objectives will be achieved as the investment portfolio will only include holdings consi stent with the applicable Environmental, Social, and Governance (ESG) guidelines. As a result, the universe of investments availab le will be more limited. ESG criteria risk is the risk that because the investment portfolio ESG criteria excludes securities of certain issuers for nonfinancial reasons, the investment portfolio may forgo some market opportunities that would be available to investment portfolios that do not apply ESG criteria. PFM Asset Management LLC ("PFMAM") is an investment adviser registered with the U.S. Securities and Exchange Commission and a subsidiary of U.S. Bancorp Asset Management, Inc. ("USBAM"). USBAM is a subsidiary of U.S. Bank National Association ("U.S. Bank"). U.S. Bank is a separate entity and subsidiary of U.S. Bancorp. U.S. Bank is not responsible for and does not guarantee the products, services or performance of PFMAM. The information contained is not an offer to purchase or sell any securities. Additional applicable regulatory information is available upon request. For more information regarding PFMAM's services or entities, please visit www.pfmam.com. PFM Asset Management LLC NOT FDIC INSURED : NO BANK GUARANTEE : MAY LOSE VALUE pfmam.com 1Q22 Quarterly Market Update City of San Luis Obispo 415.393.7270 May 12, 2022 Monique Spyke, Managing Director ▸Invasion of Ukraine impacted the economic landscape ▹Commodity prices soared, especially energy ▹Created significant geopolitical uncertainty ▹Triggered market volatility ▸The U.S. economy is characterized by: ▹A strong labor market ▹Inflation at a 40-year high ▹Depressed consumer confidence ▸The Federal Reserve is tightening monetary policy ▹Initiated the first of what will be many rate hikes in 2022 ▹Balance sheet reduction likely to start soon ▸U.S. Treasury yield curve has partially inverted ▹Yield on 2-year Treasury notes rose above the 10-year Treasury ▹One early, but imperfect warning sign for a future recession Current Market Themes 1 Economic Conditions Are Mixed 2Source: Bloomberg, as of 3/31/2022. Shading is based of economic data from 2/28/2012 –2/28/2022. WorstBest Prices 1/20 2/20 3/20 4/20 5/20 6/20 7/20 8/20 9/20 10/20 11/20 12/20 1/21 2/21 3/21 4/21 5/21 6/21 7/21 8/21 9/21 10/21 11/21 12/21 1/22 2/22 CPI YoY Confidence U. Of Mich. Sentiment Manufacturing ISM Manufacturing Labor Unemployment Rate Retail Retail Sales MoM Housing Existing Home Sales New Home Sales Russia’s Invasion of Ukraine Impacts Global Commodity Markets, But Has Limited Impact on U.S. Economy 3Source: Observatory of Economic Complexity (OEC); as of March 2022. Data is based on 2020 exports. Global Production Share of Top 5 Exports Crude Petroleum​11% Refined Petroleum 10% Petroleum Gas 9% Gold 4% Coal Briquettes 15% Top 5 Trading Partners China 15% United Kingdom 8% Netherlands 7% Belarus 5% Germany 4% Global Production Share of Top 5 Exports Seed Oils​39% Corn 12% Wheat 9% Iron Ore 3% Semi-Finished Iron 12% Top 5 Trading Partners China 14% Poland 6% Russia 6% Turkey 5% Egypt 4% Russia (12th largest)Ukraine (58th largest) $4 $6 $8 $10 $12 $14 $16 $18 2018 2019 2020 2021 2022 Soybean (per bushel) Invasion Has Put Additional Pressure on Supply Chains and Commodity Prices Source: Bloomberg, as of 3/31/2022. $0 $20 $40 $60 $80 $100 $120 2018 2019 2020 2021 2022 WTI Crude Oil (per barrel) $2 $4 $6 $8 $10 $12 $14 $16 2018 2019 2020 2021 2022 Wheat (per bushel) 4 $1.00 $1.50 $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 2018 2019 2020 2021 2022 Retail Gasoline (per gallon) $2.00 $2.50 $3.00 $3.50 $4.00 $4.50 $5.00 $5.50 2018 2019 2020 2021 2022 Copper (per lb.) $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 2018 2019 2020 2021 2022 Aluminum (per metric ton) Energy Agriculture Industrial Metals YTD: +33% YTD: +29% YTD: +31%YTD: +7% YTD: +22%YTD: +24% Inflation Is Prevalent Throughout the Economy 5Source: BLS.gov, data as of February 2022. CPI Categories ◼Commodities ◼Services ◼Energy ◼Food Majority of components are above the Fed’s 2% average CPI target 2% Fed Inflation Target Index Weighting Size of bubbles represent contribution to headline CPI Food Gasoline and Fuel Oil Energy Services New Vehicles Used Cars and Trucks Apparel, Medical Care, Alcohol, and Others ShelterMedical Care, Transportation and Others0% 10% 20% 30% 40% 50% 0%5%10%15%20%25%30%35%40%Year-over-Year InflationCPI Components 2.6% 5.4%5.4% 7.0% 7.9%1 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Consumer Price Index % Change YoY Federal Reserve Policy Has Lagged Surging Inflation 6Source: Bloomberg, data as of 4/1/2022. 1.March’s CPI is assumed to remain unchanged from February’s CPI reading of 7.9%; Treasury yields are as of month-end. 2.Calculated using the 2022 median Federal Funds rate from the FOMC Summary of Economic Projections. Assumes 0.25% rate hikes. 3.Quotes are sourced directly from FOMC press release statements. Mar 2021 6.0% 0.16% 0 Jun 2021 5.9% 0.25% 0 Sept 2021 4.7% 0.28% 0 Dec 2021 3.9% 0.73% 3 Mar 2022 3.6% 2.34% 7 Indicators Unemployment Rate 2-Year Treasury Yield1 Fed Projections # of 2022 Rate Hikes2 “…the Committee will aim to achieve inflation moderately above 2 percent for some time…” 3 “Inflation is elevated, largely reflecting transitory factors.” “Inflation remains elevated, reflecting supply and demand imbalances… higher energy prices, and broader price pressures.” 0.48% 2.33% 2.46% 2.34%2.45% 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3 M 1 Y 2 Y 3 Y 4 Y 5 Y 10 Y 30 Y Maturity U.S. Treasury Yield Curve March 31, 2022 December 31, 2021 Treasury Yield Curve Partially Inverted; Sharp Rise in Yields Has Negatively Impacted Returns Source: Bloomberg, as of 3/31/2022.7 -0.80% -2.34% -3.16% -4.02% -5.00% -4.00% -3.00% -2.00% -1.00% 0.00% 1.00%1 Year1 - 3 Year1 - 5 Year1 - 10 YearU.S. Treasury Returns –Q1 2022 Rising yields in Q1 negatively affected bond returns 0 10 20 30 40 50 60 -4%-3%-2%-1%0%1%2%3%4%5%6%7%8%9%10%11%12%13%FrequencyDistribution of Quarterly Returns (3/31/78 -3/31/22) Worst Performance in Over 40 Years 8Source: ICE BofAML Indices, data as of 3/31/2022. 2022 Q1 Return -3.16% -4% -2% 0% 2% 4% 6% 8% 10% 12% 14%Mar-78Mar-89Mar-00Mar-11Mar-22Quarterly Performance (3/31/78 -3/31/22) Median 1.09% ICE BofA 1-5 Year Treasury Index Sector Yield Spreads Widened in Q1 2022 Source: ICE BofAML 1-to 5 year-indices via Bloomberg, MarketAxess, and PFMAM as of 3/31/2022. Spreads on ABS and MBS are option-adjusted spreads of 0-to 5-year indices based on weighted average life; spreads on agencies are relative to comparable maturity Treasuries. CMBS is Commercial Mortgage-Backed Securities. -0.10% -0.05% 0.00% 0.05% 0.10% 0.15% 0.20% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Federal Agency Yield Spreads 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Corporate Notes A-AAA Yield Spreads -0.50% 0.00% 0.50% 1.00% 1.50% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Mortgage-Backed Securities Yield Spreads Agency MBS AAA CMBS Index 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Asset-Backed Securities AAA Yield Spreads 9 Rising Rates and Wider Spreads Hurt Fixed- Income Returns in Q1 2022 Source: ICE BofAML Indices. ABS indices are 0-5 year, based on weighted average life. As of 3/31/2022. -3.16%-3.08% -1.81% -3.62% -4.80% -7.0% -6.0% -5.0% -4.0% -3.0% -2.0% -1.0% 0.0%U.S. TreasuryAgencyABSCorp A-AAACorp BBBQ1 2022 1-5 Year Indices 10 1.04%1.01% 1.35% 2.10% 2.71% 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0%U.S. TreasuryAgencyABSCorp A-AAACorp BBB10 Year Average Fixed-Income Sector Commentary –1Q 2022 11 ▸U.S. Treasury securities generated negative performance as the market repriced for an aggressive Fed rate hike cycle, pushing yields higher across all maturities. By quarter-end, 2-year Treasury yields rose to 2.34%, the highest level since April 2019. ▸Federal agency sector remained unattractive given the historically tight yield spreads and minimal pickup vs. Treasuries. While volatility pushed spreads wider on callable structures, the rising rate environment was not favorable for taking on increased optionality risk. ▸Supranational spreads remained tight, and supply was limited as issuance lagged projections. New issue opportunities, while sporadic, remained the best entry point. ▸Corporate credit spreads widened through the quarter, driven by rising global tensions and a less certain macro-economic environment. Yield spreads reached the widest levels since 2019 despite stable to strong fundamentals. ▸Asset-Backed AAA-rated auto and credit card yield spreads increased toward 18-month wides. ABS offered relative value compared to corporates as spreads between the two widened during the quarter. ▸Mortgage-Backed Securities continued to underperform. Prepayments experienced a material slowdown as rates rose, which lengthened durations and compounded the negative impact. The Federal Reserve is poised to begin reducing their MBS holdings, so weakness in the sector could persist. CMBS valuations remained below historical averages relative to Treasuries as spreads remained tight. ▸Taxable Municipal securities deals remain heavily oversubscribed. Valuations remained stretched which warrants some selectively in the sector. ▸Commercial Paper and CDs saw significant repricing to higher yields, especially on maturities greater than six months as issuers sought longer-term funding in response to Fed rate hike expectations. Disclaimer Investment advisory services are provided by PFM Asset Management LLC (“PFMAM”), an investment adviser registered with the U.S. Securities and Exchange Commission and a subsidiary of U.S. Bancorp Asset Management, Inc. (“USBAM”).USBAM is a subsidiary of U.S. Bank National Association (“U.S. Bank”).U.S. Bank is a separate entity and subsidiary of U.S. Bancorp. U.S. Bank is not responsible for and does not guarantee the products, services or performance of PFMAM.The information contained is not an offer to purchase or sell any securities. Additional applicable regulatory information is available upon request. For more information regarding PFMAM’s services please visit www.pfmam.com. Disclaimer 12