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HomeMy WebLinkAbout03-27-2023 IOC Agenda PacketCity of San Luis Obispo, Agenda, Planning Commission Agenda INVESTMENT OVERSIGHT COMMITTEE Monday, March 27, 2023 3:30 p.m. REGULAR MEETING Finance/IT Conference Room 990 Palm Street San Luis Obispo, CA CALL TO ORDER: Chair Emily Jackson ROLL CALL: Committee Members Natalie Harnett, Derek Johnson, Debbie Malicoat, Erica A. Stewart, Anni Wang, and Chair Emily Jackson OTHERS PRESENT: David Reeser, Managing Director for PFM Asset Management LLC Monique S. Spkye, Managing Director for PFM Asset Management LLC, and Teresa Purrington, 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 November 17, 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 Monday, March 27, 2023 Page 2 COMMENT AND DISCUSSION 3. Staff Updates and agenda forecast a. JP Morgan Liquidity Solution b. Section 115 California Employers’ Pension Prefunding Trust (CEPPT) ADJOURNMENT The next Regular Meeting of the Investment Oversight Committee is scheduled for Thursday, May 11, 2023, 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 meeting 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, November 17, 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, November 17, 2022, at 3:05 p.m. in the Council Hearing Room at City Hall, 990 Palm Street, San Luis Obispo, by Chair Elke. ROLL CALL Present: Committee Members Natalie Harnett, Derek Johnson, Anni Wang, and Chair Elke. Committee member Debbie Malicoat joined at 3:30 pm Absent: Committee Member Erica A. Stewart Others Present: David Reeser, Sarah Meacham, and Monique Spyke, Managing Director for PFM Asset Management LLC and Emily Jackson, incoming Finance Director. 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 August 11, 2022 PUBLIC COMMENT None --End of Public Comment-- ACTION: UPON MOTION BY COMMITTEE MEMBER JOHNSON SECONDED BY COMMITTEE MEMBER WANG CARRIED 4-0-2 (COMMITTEE MEMBER MALICOAT AND STEWART ABSENT), to approve the August 11, 2022 minutes, as presented. City of San Luis Obispo, Title, Subtitle    Minutes - Investment Oversight Committee Minutes of Thursday, November 17, 2022 Page 2   BUSINESS ITEMS 2. Presentation of the Quarterly Investment Report on Portfolio Performance & Economic Outlook Monique Spyke and David Reeser, for PFM Asset Management LLC, provided an update via PowerPoint presentation and responded to Committee inquiries. Public Comment None --End of Public Comment-- ACTION: UPON MOTION BY COMMITTEE MEMBER JOHNSON, SECONDED BY COMMITTEE MEMBER HARNETT, CARRIED 5-0-1 (COMMITTEE MEMBER STEWART) recommendation accept the report and adheres to the City’s policies. COMMENT AND DISCUSSION Chair Elke informed the committee that staff is reviewing diversification of the City’s assets by investing in J.P. Morgan’s liquidity solution attached to the City’s banking environment, as well as establishing an account with CAMP. The committee had previously reviewed CAMP and approved the use of this short-term product. Both products currently produce better yields than LAIF and will provide flexibility in investing short-term funds at a maximized yield. Staff will further report out as to next steps. ADJOURNMENT The meeting was adjourned at 3:53 p.m. The next Regular Meeting of the Investment Oversight Committee is scheduled for Thursday, February 8, 2023, at 3:00 p.m. APPROVED BY INVESTMENT OVERSIGHT COMMITTEE: XX/XX/XXXX       Quarterly Investment Report AS OF DECEMBER 31, 2022 This report presents the City’s investment portfolio for the quarter ending December 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: •High inflation that shows signs of slowing •Continued strong labor market •Potentially declining health of U.S. household finances •Expectations for a modest yet broad economic downturn The Federal Reserve is expected to wrap up their normalization process •Slowing pace of rate hikes •Short -term fed funds rate projected to reach 5.00% to 5.25% by year end 2023 While still elevated, volatility and liquidity challenges have begun subsiding. Source: Bloomberg as of December 31, 2022. 1-5 Year Indices 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 5.00% 3 M 1 Y 2 Y 3 Y 4 Y 5 Y 10 Y 30 Y Maturity U.S. Treasury Yield Curve December 31, 2022 December 31, 2021 December 31, 2020 0.95%0.87%0.78% 1.73% 2.18% 0.0% 0.5% 1.0% 1.5% 2.0% 2.5%U.S. TreasuryAgencyABSCorp A-AAACorp BBB1-5 Year Indices Quarterly Returns 5.6% 3.1%2.5%2.1%2.0% 0% 2% 4% 6% 8% 2022 2023 2024 2025 Longer Run PCE Inflation September Projections December Projections 3.7% 4.6%4.6%4.5%4.0% 0% 2% 4% 6% 8% 10% 2022 2023 2024 2025 Longer Run Unemployment Rate September Projections December Projections What we are watching… At present, market expectations are for a modest economic slowdown rather than a deep recession. Despite this, the economic picture remains cloudy: Employment is strong and wage growth is elevated, but consumer savings has declined, and credit has increased. Household debt service levels are low, but household wealth has fallen from stock market declines and now falling home prices. Inflation appears to have peaked and price increases are slowing, but businesses are pulling back on capital investment. We plan to maintain a modestly defensive duration posture into the new year but will remain nimble in evaluating our stance as the Fed approaches the end of their rate- hiking campaign. Source: Federal Reserve, latest economic projections as of December 2022. 0.5%0.5% 1.6%1.8%1.8% 0% 1% 2% 3% 4% 5% 6% 2022 2023 2024 2025 Longer Run Change in Real GDP September Projections December Projections 4.4% 5.1% 4.1% 3.1%2.5% 0% 2% 4% 6% 8% 2022 2023 2024 2025 Longer Run Federal Funds Rate September Projections December Projections Current Cash and Investment Summary The following is a summary of the City’s cash and investments based on market value, as of December 31, 2022, compared to the prior quarter. Investment Entity December 31, 2022 Percent of Total**September 30, 2022 City Held Cash & Investments $32,908,912.55 16.3%$45,840,882.40 LAIF Held Investments $69,371,549.98 34.4%$69,136,285.63 PFMAM Managed Investments*$99,118,718.92 49.2%$98,233,427.05 TOTAL $201,399,181.45 100%$213,424,862.84 *Figures shown exclude accrued interest. **Details may not add up to total due to rounding. ***Differs from last quarters report due to removal of Trustee Account. 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. 9/30/22 Permitted by Policy U.S. Treasury 54,912,537 55.2%-2.9%100% Federal Agency 23,499,872 23.6%-0.2%100% Municipal Obligations 2,057,690 2.1%0.0%30% Negotiable CDs 2,001,270 2.0%1.0%30% Corporate Notes 13,752,080 13.8%0.1%30% Asset-Backed Securities 914,137 0.9%-0.3%15% Securities Sub-Total 97,137,587 Money Market Fund 1,981,132 2.0%1.9%20% Accrued Interest 301,896 Securities Total 99,420,615 100.0%0.9% PFMAM Managed 12/31/2022 9/30/2022 Average Maturity (Years)2.07 2.17 Effective Duration 1 1.89 1.97 Average Market Yield 4.45%4.16% 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 0.91%-3.69%-0.24%1.01% 0–5 Treasury Index 0.93%-3.93%-0.45%0.81% Variance -0.02%+0.24%+0.21%0.20% 1Effective duration is the approximate percentage change in price for each 1% change in interest rates. The picture can't be displayed. 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 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 & 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 December 31, 2022. Source: Sustainalytics. Please see important disclosures at the end of this presentation. ESG Performance SummaryQ4 2022 ESG Rated Portfolio 23/30 issuers with a MV of $97.4 million1 Green shades are ESG-rated sectors $40,356,864 (41%) 57% 2% 24% 14% 2% 1% Sector Allocation U.S. Treasury Municipal Federal Agency & MBS Corporate Notes Certificates of Deposit ABS 0 20 40 60 80 100 Management E xp os ur e ES G Ris k Rat ing 0% 52%45% 3%0%0% 52%45% 3%0% Sustainalytics’ characterizations of ESG performance Source: Sustainalytics. Data as of December 31, 2022, and September 30, 2022 , as indicated. Please see important disclosures at the end of this presentation ESG Quarter-Over -Quarter Summary Comparison ESG Risk Rating 21.0 Negligible Low Medium High Severe 21.0 12/31/22 9/30/22 Exposure Management Low Medium High Weak Average Strong 42.241.9 53.152.6 •On average, the portfolio maintained medium ESG risk as of December 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, once again moving further into the strong range. Higher management scores generally reduce ESG risk 29.1 20.9 20.6 24.6 16.4 24.7 19.1 17.1 14.30 10 20 30 40 ESG Risk Rating by Industry Portfolio holdings and Sustainalytics data as of December 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 = 21.0 Universe Average ESG Risk Rating by Industry 2 7 3 1 1 2 4 1 21 Industry Distribution (# of Issuers) 3%63%10%7% 2% 3%8% 1% 3% (Allocation % of Market Value ) Source: Sustainalytics and the Investment Policy Statement as of December 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 Q4 Largest Decreases in ESG Risk Rating Mastercard Incorporated Barclays PLC Deere and Co. ↓1.4 ↓0.5 ↓0.3 15.6 23.8 16.4 Largest Increases in ESG Risk Rating Toyota Motor Corp JP Morgan Chase & Co. Adobe Systems Inc 29.2 29.3 12.9 ↑0.4 ↑0.3 ↑0.3 Exposure Management Exposure Management 0.0 ↑1.1 Exposure Management 0.0 ↑0.8 Exposure Management 0.0 ↓0.8 Exposure Management 0.0 ↓0.5 Exposure Management ↑ 0.2 ↓0.8 0.0 ↑4.1 Holdings as of December 31, 2022 –Sorted By ESG Risk Rating Source: Sustainalytics. Holdings as of December 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 December 31, 2022 to September 30, 2022 . Issuers with “-” under ESG contributions means data not available. Issuer % Weight Subindustry Subindustry Percentile ESG Risk Rating 12/31/22 QoQ Change in ESG Rating Contributions E S G CarMax Inc.0.5%Automotive Retail 15 12.1 +0.1 -66%34% The Home Depot Inc 0.8%Home Improvement Retail 15 12.5 -29%41%30% Adobe Systems Inc 0.6% Enterprise and Infrastructure Software 3 12.9 +0.3 17%43%40% Target Corp 0.7%Department Stores 7 14.5 -16%50%34% Mastercard Incorporated 0.6%Data Processing 12 15.6 (1.4)5%40%55% Deere & Co 0.8%Agricultural Machinery 7 16.4 (0.3)19%42%39% Intel Corp 0.6% Semiconductor Design and Manufacturing 5 17.1 (0.2)28%32%40% Federal National Mortgage Association 13.4%Thrifts and Mortgages 14 18.2 (0.1)-59%41% Federal Home Loan Bank System 2.6%Consumer Finance 12 18.8 --53%47% The Toronto- Dominion Bank 1.0%Diversified Banks 16 19.9 -5%42%52% Bank of New York Mellon Corp 1.0% Asset Management and Custody Services 12 21.1 +0.1 6%42%52% The PNC Financial Services Group, Inc.0.8%Regional Banks 15 22.5 +0.1 6%46%48% Bristol -Myers Squibb Company 0.3%Biotechnology 7 22.7 --68%32% Federal Home Loan Mortgage Corp 7.4%Thrifts and Mortgages 25 22.9 (0.3)-58%42% Issuer % Weight Subindustry Subindustry Percentile ESG Risk Rating 12/31/22 QoQ Change in ESG Rating Contributions E S G Barclays PLC 1.1%Diversified Banks 31 23.8 (0.5)6%33%61% Walmart Inc.2.8%Food Retail 40 24.6 -17%56%27% Pfizer Inc 1.1%Pharmaceuticals 7 25.2 -11%53%35% Federal Farm Credit Banks Consolidated Systemwide Bonds 0.8%Consumer Finance 48 25.7 ---- Bank of America Corporation 1.5%Diversified Banks 41 26.8 -5%42%53% Honda Motor Co Ltd 0.3%Automobiles 61 28.7 (0.3)28%43%29% Toyota Motor Corp 0.8%Automobiles 68 29.2 +0.4 25%38%37% JPMorgan Chase & Co.1.1%Diversified Banks 52 29.3 +0.3 4%44%52% Amazon.com Inc 1.1%Online and Direct Marketing Retail 94 30.3 -23%43%33% Holdings as of December 31, 2022 –Sorted By ESG Risk Rating Source: Sustainalytics. Holdings as of December 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 December 31, 2022 to September 30, 2022 . Issuers with “-” under ESG contributions means data not available. Socially Responsible Investment Policy In addition to the ESG criteria, the City’s Socially Responsible Investment (SRI) Policy restricts 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) Adobe Inc Software & Services Amazon.com Inc Retail -Consumer Discretionary Bank of America Co Diversified Banks Barclays PLC Banks The Bank of New York Mellon Corporation Financial Services Bristol-Myers Squibb Co Pharmaceuticals Carmax Auto Owner Trust Automobiles Manufacturing State of California General Government California Earthquake Authority Financing & Development Deere & Company Machinery Manufacturing FFCB Government Agencies FHLB Government Agencies FHLMC Government Agencies FNMA Government Agencies Honda Auto Receivables Automobiles Manufacturing Home Depot Inc Retail -Consumer Discretionary Issuer Sector (BICS) Intel Corporation Semiconductors JP Morgan Chase & Co Diversified Banks Los Angeles Community College District Education Mastercard Inc Consumer Finance State of Maryland General Government New Jersey Turnpike Authority Transportation Pfizer Inc Pharmaceuticals PNC Financial Services Group Banks San Diego Community College District Education U.S. Treasury Sovereigns Toyota Motor Corp Automobiles Manufacturing Toronto-Dominion Bank Banks Target Corp Mass Merchants University of California Education Wal-Mart Stores Inc Mass Merchants 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 Carlyn Christianson Vice mayor Jan Marx Council Member Andy Pease Council Member Michelle Shoresman 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 -Additional ESG Information -ESG Themes Information 0 5 10 15 20 25 30 35 40 Federal Agency & MBS Certificates of Deposit Corporate Notes ABS ESG Risk Rating Source: Sustainalytics. Data as of December 31, 2022. Bars represent the range of held issuers’ ESG risk rating that fall under each sector, and lines indicate the sectors market value-weighted average ESG risk rating. Please see important disclosures at the end of this presentation. ESG Risk Rating by Sector Maximum Medium ESG Risk Score Maximum Permitted ESG Risk Score (Top Subindustry Performer) 22.7 19.4 21.9 19.9 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 securit ies. There is no guarantee the investment objectives will be achieved as the investment portfolio will only include holdings consistent with the applicable Environmental, Social, and Governance (ESG) guidelines. As a result, the universe of investments available 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. I. Economic & Market Update Incredibly Volatile Market Environment 1Source: Federal Reserve Bank, Bloomberg, as of 3/20/2023. ▸Recent bank failures, along with fears of contagion to other regional banks, caused a flight-to-quality with a dramatic rise in market volatility at levels not seen in over a decade. 3.0% 3.5% 4.0% 4.5% 5.0% 5.5% 6.0% Mar-23 May-23 Jul-23 Sep-23 Nov-23 Jan-24 Implied Fed Funds Rate 20-Mar-23 1-Mar-23 3.87% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% Jan-23 Feb-23 Mar-23 2-Year Treasury Yields Moved Lower Across the Curve Source: Bloomberg, as of 3/20/2023.2 4.42% 4.73% 3.87% 3.50%3.43%3.63% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0%YieldMaturity U.S. Treasury Yield Curve 1 Year Range March 20, 2023 March 01, 2023 3mo 2yr 5yr 7yr 10yr 20yr 30yr 2000 2500 3000 3500 4000 4500 5000 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Jun-22 Sep-22 Dec-22 Mar-23 S&P 500 Closing Price Equities Back in Positive Territory Despite Market Turmoil 3Source: Bloomberg, as of 3/15/2023. +1.4% 2023 YTD Total Return Fixed Income Markets Total Returns 4Source: ICE BofAML Indices. ABS indices are 0-5 year, based on weighted average life. 2023 year to date as of 3/17/2023. -6% -5% -4% -3% -2% -1% 0% 1% 2% U.S. Treasury Agency ABS AAA Corp A-AAA 1-5 Year Index Returns Fourth Quarter 2022 2022 2023 Year to Date 56% 58% 60% 62% 64% 66% 68% 2000 2005 2010 2015 2020 2025 2030 Labor Force Participation Rate Actual LFPR CBO Forecast Potential U.S. Economy Added 311,000 Jobs in February; Unemployment Rate Rose to 3.6% 5Source: Congressional Budget Office February 2023 economic projections, Bureau of Labor Statistics. Bloomberg, as of February 2023. Data is seasonally adjusted. The labor force participation rate rose to 62.5%. April 20 14.7% February 23 3.6% 0% 2% 4% 6% 8% 10% 12% 14% 16% 2019 2020 2021 2022 Unemployment Rate Consumer Sentiment Rises to Highest In a Year, Driven by Falling Inflation Expectations 6Source: Bloomberg, University of Michigan Consumer Sentiment and underlying index components, as of February 2023. 40 50 60 70 80 90 100 110 120 2013 2015 2017 2019 2021 2023Index Value (1996=100)Consumer Sentiment Index 0% 1% 2% 3% 4% 5% 6% 2017 2018 2019 2020 2021 2022 2023Median Price IncreaseUniversity of Michigan Survey of Consumers Expected Change in Prices Next 5-10 Years Next Year Inflation Continues to Trend Lower… Source: Bloomberg, as of February 2023.7 6.0% -2% 0% 2% 4% 6% 8% 10% Feb-20 May-20 Aug-20 Nov-20 Feb-21 May-21 Aug-21 Nov-21 Feb-22 May-22 Aug-22 Nov-22 Feb-23 Factors Contributing to the Consumer Price Index (CPI Year over Year) Services (Ex Food & Energy)Goods (Ex Food & Energy)Food Energy Headline YoY% …Although Fed’s Preferred Gauge of Inflation is Moving in the Wrong Direction 8Source: Bloomberg, as of 2/28/2023. -0.6% -0.4% -0.2% 0.0% 0.2% 0.4% 0.6% 0.8% Jan-19 Jul-19 Jan-20 Jul-20 Jan-21 Jul-21 Jan-22 Jul-22 Jan-23 Inflation –Month over Month Core PCE MoM Fed's Inflation Target Jan ’23 0.57% 2% Annualized ~ 0.17% per month Manufacturing Sector Improves but Remains in Contractionary Territory 9Source: Bloomberg Intelligence, Institute for Supply Management, as of February 2023. Demand consists of orders, export orders, backlogs, and inverted customer inventories. Inputs consists of inventories, imports, and inverted deliveries. 25 30 35 40 45 50 55 60 65 70 2017 2018 2019 2020 2021 2022 ISM Manufacturing Recession Demand Production and Employment Inputs Demand-side indicators strengthen, although some business segments are reporting drops in sales and more price- sensitive consumersExpansionEasing cost pressures and fewer supply chain disruptions create reasonable conditions for manufacturers Contraction 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 10