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HomeMy WebLinkAbout02-20-2014 IOC Agenda PacketCity of San Luis Obispo Investment Oversight Committee Regular Quarterly Meeting Agenda San Luis Obispo County Library Thursday, February 20, 2014 Community Room 1:30 p.m. 995 Palm Street San Luis Obispo, California MISSION: As set forth in the Investment Management Plan, this committee is responsible for reviewing the City’s portfolio on an ongoing basis to determine compliance with the City’s investment policies and for making recommendations to the City Treasurer (Director of Finance and Information Technology) regarding investment management practices. MEMBER ROLL CALL: Mayor Marx; City Manager Lichtig; Assistant City Manager Codron; Finance & IT Director/Treasurer Padilla; Finance Operations Manager Richardson; Steve Barasch, public member OTHERS PRESENT: Al Eschenbach, Independent Auditor and ex-officio member; Jayson Schmitt, Chandler Investments PUBLIC COMMENT: At this time, the public is invited to address the Committee concerning items not on the agenda but are of interest to the public and within the subject matter jurisdiction of the Investment Advisory Committee. Time limit is three minutes. The Committee may not discuss or take action on issues that are not on the agenda other than to briefly respond to statements made or questions raised, or to ask staff to follow up on such issues. ACTION ITEMS: 1. Approve the Investment Oversight Committee Meeting minutes of November 20, 2013. 2. Presentation of the Quarterly Report and Portfolio Performance 3. Review and Confirm Investment Policy Compliance 4. Set time and day for future Committee meetings 5. Items to be considered for the next meeting 6. Adjourn to next meeting INVESTMENT OVERSIGHT COMMITTEE AGENDA – FEBRUARY 20, 2014 PAGE 2 AMERICANS WITH DISABILITIES ACT 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 City Clerk’s Office at (805) 781-7100 at least 48 hours before the meeting, if possible. Telecommunications Device for the Deaf (805) 781-7107. Agenda related writings or documents provided to the Investment Advisory Committee are available for public inspection in the Finance Department located at 990 Palm Street, San Luis Obispo, during normal business hours. Persons with questions concerning any agenda item may call the Finance Department at (805) 781-7125. CHANDLER ASSET MANAGEMENT 6225 Lusk Blvd | San Diego, CA 92121 | Phone 800.317.4747 | Fax 858.546.3741 | www.chandlerasset.com Investment Report Period Ending December 31, 2013 City of San Luis Obispo TABLE OF CONTENTS Economic Update Account Profile Consolidated Information Portfolio Holdings SECTION 1 SECTION 2 SECTION 3 SECTION 4 1 SECTION 1 Economic Update 2 Duringthepastthreemonths,theyieldcurvesteepenedwithspeculationaboutthetiming of Federal Reserve's tapering, which was finally answered at the Fed's December meeting. Economic Update    TheDecemberemploymentreportwasdisappointing,butunfavorableweathermayhave been a contributingfactor.Nonfarmpayrolljobsgrewjust74,000 in December(vs.expectations of 200,000). Averagenonfarmpayrollgrowthduringthefourthquarter of2013 wasabout172,000 per month, comparedwithaveragemonthlygrowth of about167,000duringthethirdquarter of2013.The unemploymentratedropped to 6.7%in Decemberfrom7.0%in November,butthedeclinewas largelydriven by adecline in thelaborforce.Thelaborparticipationratefell to 62.8%in December, matchingthelevel in Octoberwhichwasthelowestsince 1978.Meanwhilemanufacturing,housing, andconsumerdatahas been mixed.Overall,we believetheeconomycontinues to beon aslow growth trajectory driven by modest ongoing improvement in the labor market. TheFOMC began taperingitsassetpurchases by$10 billion(evenlysplitbetweenTreasuriesand MBSs)thismonth,afterannouncingthedecision to begintapering at theDecemberFOMCmeeting. TheFedcontinues to purchaseMBSs at apace of$35 billion per month(downfrom $40 billion)and longer-termTreasuries at apace of$40 billion per month(downfrom $45 billion).Thepathtoward windingdownquantitativeeasingcontinues to be datadependent,and we believetheprocess of unwindingwilllikelycontinue at asteadypacethroughoutmost of2014.However,if thenextlabor reportforJanuary is equally as disappointing as December,it couldraisequestionsaboutthepath theFedwilltaketowardunwindingquantitativeeasing.TheminutesfromtheDecemberFOMC meetingindicatedthattherewasalreadysignificantdebateaboutthetimingandpace of tapering. ThenextFOMCmeetingwill be held on January28-29.Eitherway,we expectthattheFedwill continue to support economic growth with low policy rates throughout the coming year. 3 Employment Source: U.S. Department of Labor 0 50 100 150 200 250 300 350 12 / 1 1 1/ 1 2 2/ 1 2 3/ 1 2 4/ 1 2 5/ 1 2 6/ 1 2 7/ 1 2 8/ 1 2 9/ 1 2 10 / 1 2 11 / 1 2 12 / 1 2 1/ 1 3 2/ 1 3 3/ 1 3 4/ 1 3 5/ 1 3 6/ 1 3 7/ 1 3 8/ 1 3 9/ 1 3 10 / 1 3 11 / 1 3 12 / 1 3 (0 0 0 ' s ) Non-farm Payroll (000's) 6.0% 6.5% 7.0% 7.5% 8.0% 8.5% 9.0% 12 / 1 1 1/ 1 2 2/ 1 2 3/ 1 2 4/ 1 2 5/ 1 2 6/ 1 2 7/ 1 2 8/ 1 2 9/ 1 2 10 / 1 2 11 / 1 2 12 / 1 2 1/ 1 3 2/ 1 3 3/ 1 3 4/ 1 3 5/ 1 3 6/ 1 3 7/ 1 3 8/ 1 3 9/ 1 3 10 / 1 3 11 / 1 3 12 / 1 3 Unemployment Rate TheDecemberemploymentreportwasweakerthanexpected as payrollsrose by just74,000vs.the200,000 consensusestimate.Unfavorableweathermayhave been acontributingfactor.Theunemploymentrate declined to 6.7%from7.0%,butthedeclinewaslargelydriven by adrop in thelaborparticipationrate.Net revisionsforjobgrowth in OctoberandNovemberwere+38,000.Averagenonfarmpayrollgrowthduringthe fourthquarter 2013 wasabout172,000 per month.Privatepayrollsincreased by 87,000 in Decemberwhile government jobs contracted by 13,000. 4 Consumer Source: U.S. Department of Commerce Source: Federal Reserve 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 Retail Sales Y-O-Y % Change 0 5 10 15 20 25 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 Do l l a r ( $ ) B i l l i o n s Consumer Credit In November,RetailSalesrose4.7%on ayear-over-yearbasis up from4.1%in October.On amonth-over- monthbasis,RetailSalesrose0.7%in Novemberwhichexceededtheconsensusforecast.ConsumerCredit rose by $12.3billion in Novemberversusagain of $17.9billion in October.Revolvingcredit(mostlycredit cards) expanded by $0.5 billion but most of the gain was driven by the non-revolving component. 5 Broad Measures Source: US Department of Commerce Source: The Conference Board 0 100 200 300 400 500 600 700 800 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 (0 0 0 ' s ) Starts -Single Family Housing -0.8% -0.6% -0.4% -0.2% 0.0% 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 Leading Economic Indicators Single-familyhousingstartsjumped20.8%in Novemberafterrising3.8%in October.Housingstartshave recentlyregainedsomemomentum.Theindex of LeadingEconomicIndicators(LEI)rose0.8%in November following a 0.1% gain in October. Overall, the LEI index continues to point to modest economic growth. 6 Manufacturing Source: Institute for Supply Management Source: Federal Reserve 0.23 0.33 0.43 0.53 0.63 0.73 0.83 0.93 45.0 47.5 50.0 52.5 55.0 57.5 60.0 12 / 1 1 2/ 1 2 4/ 1 2 6/ 1 2 8/ 1 2 10 / 1 2 12 / 1 2 2/ 1 3 4/ 1 3 6/ 1 3 8/ 1 3 10 / 1 3 12 / 1 3 Institute of Supply Management Purchasing Manager Index Expanding Contracting 76.0% 76.5% 77.0% 77.5% 78.0% 78.5% 79.0% 79.5% 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 Capacity Utilization DuringDecember,theISMManufacturingIndexdecreased to 57.0from57.3 in November.A readingabove50.0 is viewed as expansionary in themanufacturingsector,whileareadingbelow 50.0suggestscontraction in themanufacturingsector.CapacityUtilization,which is production divided by capacity,edged up in November to 79.0%from78.2%in October.TheCapacity Utilization rate remains below the long-run average of 80.2% (1972-2012). 7 Inflation Source: US Department of Labor 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 CPI Y-O-Y % Change 0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 11 / 1 1 1/ 1 2 3/ 1 2 5/ 1 2 7/ 1 2 9/ 1 2 11 / 1 2 1/ 1 3 3/ 1 3 5/ 1 3 7/ 1 3 9/ 1 3 11 / 1 3 Core CPI Y-O-Y % Change In November,overallCPIinflationroseslightly to 1.2%on ayear-over-yearbasisfrom1.0%in October.The year-over-yearCoreCPI(CPIlessfoodandenergy)wasunchanged at 1.7%.Thecoreinflationrate is still trending below the Fed’s long-term goal of 2.0% and remains below the trigger rate for policy action of 2.5%. 8 GDP Source: U.S. Department of Commerce -2.0% -1.0% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 3/ 1 0 6/ 1 0 9/ 1 0 12 / 1 0 3/ 1 1 6/ 1 1 9/ 1 1 12 / 1 1 3/ 1 2 6/ 1 2 9/ 1 2 12 / 1 2 3/ 1 3 6/ 1 3 9/ 1 3 GDP Qtrly % Change ThefinalestimateforrealannualizedGDPgrowthforthethirdquarter of2013 was4.1%.Thisfollowsthe secondquarterGDPgrowth of 2.5%.Inventoryaccumulationduringthethirdquartermayweigh on fourth quarter growth. 9 The yield on the two-year Treasury note increased during December. Rates have been somewhat volatile as market participants have reacted to economic data releases and speculation about the timing of the Federal Reserve's tapering policy. Interest Rates Source: Bloomberg Yield on the Two-Year Note December 2011 through December 2013 0.00% 0.05% 0.10% 0.15% 0.20% 0.25% 0.30% 0.35% 0.40% 0.45% D e c - 1 1 J a n - 1 2 Fe b - 1 2 Ma r - 1 2 Ap r - 1 2 Ma y - 1 2 J u n - 1 2 J u l - 1 2 Au g - 1 2 Se p - 1 2 Oc t - 1 2 N o v - 1 2 D e c - 1 2 J a n - 1 3 Fe b - 1 3 Ma r - 1 3 Ap r - 1 3 Ma y - 1 3 J u n - 1 3 J u l - 1 3 Au g - 1 3 Se p - 1 3 Oc t - 1 3 N o v - 1 3 D e c - 1 3 10 During the past three months, the yield curve steepened with speculation about the timing of Federal Reserve's tapering, which was finally answered at the Fed's December meeting. Yield Curves Source: Bloomberg September 30, 2013andDecember 31, 2013 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% 4.50% 3 M o 6 M o 2 Y r 5 Y r 10 Y r 30 Y r 9/30/13 12/31/13 11 SECTION 2 ACCOUNT PROFILE 12 Chandler Asset Management Performance Objectives Strategy Investment Objectives 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 performance objective for the portfolio is to earn a total rate of return over a market cycle that equals or exceeds the market index, the BofA Merrill Lynch Index of 0-5 Treasury securities. In order to achieve this objective, the portfolio invests in high-quality money market instruments, US Tre asury securities, Agency securities, and high-grade corporate securities, with a maximum maturity of five years. 13 COMPLIANCE Category Standard Comment Treasury Bills and Notes No Limitations Complies Gov't. Sponsored EnterprisesAAA rated GSEs only Complies Commercial Paper ≥ A-1/P1/F1 rated; 25% maximum; 5% per issuer; <270 days maturity Complies Corporate Obligations ≥ Aa3/AA- by one rating organization; 30% maximum; 5% per issuer Complies Banker’s Acceptances 40% maximum; 5% per issuer; <180 days maturity Complies Repurchase Agreements Not used by investment adviser Complies Local Gov't. Investment Pools Not used by investment adviser Complies Neogtiable CDs 30% maximum; 5% per issuer Complies Time Deposits Not used by investment adviser Complies Money Market Funds AAA/Aaa rated; no-load funds only; 20% maximum; 10% per issuer Complies Inverse floaters, range notes Prohibited Complies Interest only strips Prohibited Complies Zero interest accruals Prohibited Complies % maturing less than 90 days 5% minimum Complies Maximum maturity of corporate 5 years Complies Maximum maturity 10 years; 10% maximum of portfolio in Treasury and GSE obligations with maturity > 5 years Complies City of San Luis Obispo December 31, 2013 COMPLIANCE WITH INVESTMENT POLICY Assets managed by Chandler Asset Management are in full compliance with California State law and with the City's investment management plan. 14 ACCOUNT PROFILE Total Market Value 46,680,571 46,627,808 Modified Duration 2.15 2.01 2.18 Average Quality**AAA AA+/Aaa AA+/Aaa Average Market Yield 0.61 %0.59 %0.58 % Average Purchase Yield n/a 1.22 %1.23 % Benchmark*Portfolio Portfolio Average Maturity (yrs)2.23 2.05 2.25 * 0-5 yr Treasury ** Benchmark is a blended rating of S&P, Moody's, and Fitch. Portfolio is S&P and Moody's respectively. City of San Luis Obispo 12/31/2013 09/30/2013 PORTFOLIO CHARACTERISTICS During the last three months, portfolio activity included the re-investment of a maturity in order to maintain the desired portfolio strategy and structure. Recent purchases include a US Agency security maturing in September 2016. 15 SECTOR DISTRIBUTION City of San Luis Obispo December 31, 2013 September 30, 2013 The portfolio sector allocation changed modestly as we increased our holdings in Treasuries by 1.6% and decreased the Agency sector by 1.6%. 16 QUALITY DISTRIBUTION City of San Luis Obispo 9/30/13 4.4 %95.6 %0.0 %0.0 %0.0 % 12/31/13 4.5 %95.5 %0.0 %0.0 %0.0 % Source: S&P Ratings AAA AA A <A NR December 31, 2013 vs. September 30, 2013 9/30/1312/31/13 17 DURATION DISTRIBUTION City of San Luis Obispo Portfolio Compared to the Benchmark as of December 31, 2013 Benchmark*6.8 %5.8 %12.0 %23.4 %22.8 %17.9 %11.4 %0.0 % Portfolio 4.6 %3.5 %12.2 %26.8 %31.9 %21.1 %0.0 %0.0 % 0 - 0.25 0.25 - 0.50 0.50 - 1 1 - 2 2 - 3 3 - 4 4 - 5 5+ * 0-5 yr Treasury The average duration of the portfolio remained about equal to the benchmark’s duration. The markets continue to be volatile as participants try to anticipate when the Federal Reserve will start unwinding their Quantitative Easing program by reducing the amount of its monthly bond purchases. We still anticipate keeping the duration of the portfolio close to the 0-5 Year Treasury benchmark in coming quarters. 18 INVESTMENT PERFORMANCE 0-5 yr Treasury -0.08 %-0.11 %0.32 %1.10 %1.32 %N/A 2.15 % City of San Luis Obispo 0.11 %0.16 %0.65 %1.24 %1.80 %N/A 2.58 % Annualized 3 months 12 months 2 years 3 years 5 years 10 years Since Inception Total rate of return: A measure of a portfolio's performance over time. It is the internal rate of return, which equates the beginning value of the portfolio with the ending value; it includes interest earnings, realized and unrealized gains and losses in the portfolio. City of San Luis Obispo Period Ending December 31, 2013 Total Rate of Return Annualized Since Inception May 31, 2008 19 ACCOUNT PROFILE Total Market Value 37,290,147 25,555,529 Modified Duration 0.09 0.11 Average QualityAA+/Aaa AA+/Aaa Average Market Yield 0.21 %0.18 % Average Purchase Yield 0.44 %0.52 % Portfolio Portfolio Average Maturity (yrs)0.10 0.12   City of San Luis Obispo Internal 12/31/2013 09/30/2013 PORTFOLIO CHARACTERISTICS 20 SECTOR DISTRIBUTION City of San Luis Obispo Internal December 31, 2013 September 30, 2013 21 SECTION 3 CONSOLIDATED INFORMATION 22 2222 COMPLIANCE Category Standard Comment Treasury Bills and Notes No Limitations Complies Gov't. Sponsored EnterprisesAAA rated GSEs only Complies Commercial Paper ≥ A-1/P1/F1 rated; 25% maximum; 5% per issuer; <270 days maturity Complies Corporate Obligations ≥ Aa3/AA- by one rating organization; 30% maximum; 5% per issuer Complies Banker’s Acceptances 40% maximum; 5% per issuer; <180 days maturity Complies Repurchase Agreements Not used by investment adviser Complies Local Gov't. Investment Pools Not used by investment adviser Complies Neogtiable CDs 30% maximum; 5% per issuer Complies Time Deposits Not used by investment adviser Complies Money Market Funds AAA/Aaa rated; no-load funds only; 20% maximum; 10% per issuer Complies Inverse floaters, range notes Prohibited Complies Interest only strips Prohibited Complies Zero interest accruals Prohibited Complies One-Year Liquidity Constraint Minimum of 20% of the portfolio must be invested in securities maturing in one year Complies Operating Budget Constraint Minimum 25% of budgeted operating expenditures ($21.4 Million) in short-term investments (90 days or less) Complies Maximum maturity of corporate 5 years Complies Maximum maturity 10 years; 10% maximum of portfolio in Treasury and GSE obligations with maturity > 5 years Complies Objectives Safety, Liquidity & Yield Complies City of San Luis Obispo December 31, 2013 COMPLIANCE WITH INVESTMENT POLICY Assets managed by Chandler Asset Management are in full compliance with California State law and with the City's investment management plan. 23 2323 ACCOUNT PROFILE Total Market Value 83,970,718 72,183,337 Modified Duration 1.16 1.45 Average QualityAA+/Aaa AA+/Aaa Average Market Yield 0.42 %0.44 % Average Purchase Yield 0.88 %0.98 % Portfolio Portfolio Average Maturity (yrs)1.18 1.50   City of San Luis Obispo Consolidated 12/31/2013 09/30/2013 PORTFOLIO CHARACTERISTICS 24 SECTOR DISTRIBUTION City of San Luis Obispo Consolidated December 31, 2013 September 30, 2013 25 SECTION 3 PORTFOLIO HOLDINGS 26 ISSUERS 27 ISSUERS 28 ISSUERS 29 Chandler Asset Management - CONFIDENTIAL Execution Time: 1/21/2014 11:50:34 AM 880591DY5 Tennessee Valley Authority Note 4.375% Due 6/15/2015 1,050,000.00 06/14/2011 1.46 % 1,168,386.45 1,168,386.45 105.69 0.45 % 1,109,749.20 2,041.67 2.38 % (58,637.25) Aaa AA+ 1.45 1.42 313372XB5 FHLB Note 2.125% Due 6/30/2015 900,000.00 05/26/2011 1.49 % 922,752.00 922,752.00 102.55 0.41 % 922,993.20 53.13 1.98 % 241.20 Aaa AA+ 1.50 1.48 3133EADW5 FFCB Note 0.55% Due 8/17/2015 1,000,000.00 04/27/2012 0.60 % 998,511.00 998,511.00 100.12 0.48 % 1,001,210.00 2,047.22 2.15 % 2,699.00 Aaa AA+ 1.63 1.62 31331KFS4 FFCB Note 1.67% Due 3/24/2015 1,000,000.00 07/21/2011 1.18 % 1,017,410.00 1,017,410.00 101.72 0.27 % 1,017,241.00 4,499.72 2.19 % (169.00) Aaa AA+ 1.23 1.22 31331KLE8 FFCB Note 1.6% Due 5/18/2015 230,000.00 07/20/2011 1.28 % 232,702.50 232,702.50 101.77 0.31 % 234,073.53 439.56 0.50 % 1,371.03 Aaa AA+ 1.38 1.37 3135G0KM4 FNMA Note 0.5% Due 5/27/2015 1,300,000.00 08/24/2012 0.43 % 1,302,392.00 1,302,392.00 100.27 0.31 % 1,303,445.00 613.89 2.79 % 1,053.00 Aaa AA+ 1.40 1.40 31331J6C2 FFCB Note 2.35% Due 12/22/2015 580,000.00 03/28/2011 2.27 % 582,099.60 582,099.60 103.81 0.41 % 602,115.40 340.75 1.29 % 20,015.80 Aaa AA+ 1.98 1.94 3135G0NV1 FNMA Note 0.5% Due 9/28/2015 650,000.00 06/27/2013 0.50 % 650,026.00 650,026.00 100.18 0.40 % 651,148.55 839.58 1.40 % 1,122.55 Aaa AA+ 1.74 1.73 31331J2S1 FFCB Note 1.5% Due 11/16/2015 402,000.00 03/25/2011 2.20 % 389,640.91 389,640.91 102.13 0.36 % 410,580.69 753.75 0.88 % 20,939.78 Aaa AA+ 1.88 1.85 313380L96 FHLB Note 0.5% Due 11/20/2015 700,000.00 06/27/2013 0.53 % 699,447.00 699,447.00 100.13 0.43 % 700,882.00 398.61 1.50 % 1,435.00 Aaa AA+ 1.89 1.87 3137EACB3 FHLMC Note 2.5% Due 4/23/2014 375,000.00 07/28/2009 2.81 % 369,842.25 369,842.25 100.74 0.12 % 377,773.50 1,770.83 0.81 % 7,931.25 Aaa AA+ 0.31 0.31 3137EACD9 FHLMC Note 3% Due 7/28/2014 1,250,000.00 03/18/2010 2.38 % 1,282,096.25 1,282,096.25 101.60 0.21 % 1,270,005.00 15,937.50 2.75 % (12,091.25) Aaa AA+ 0.57 0.57 31398AVZ2 FNMA Note 2.75% Due 3/13/2014 550,000.00 06/03/2009 2.67 % 551,973.95 551,973.95 100.52 0.17 % 552,840.20 4,537.50 1.19 % 866.25 Aaa AA+ 0.20 0.20 31331KCR9 FFCB Note 2.05% Due 2/18/2015 400,000.00 07/26/2011 1.23 % 411,440.00 411,440.00 102.05 0.24 % 408,182.00 3,029.44 0.88 % (3,258.00) Aaa AA+ 1.13 1.11 31398AVD1 FNMA Note 2.75% Due 2/5/2014 350,000.00 Various 2.44 % 354,785.27 354,785.27 100.24 0.21 % 350,840.00 3,903.48 0.76 % (3,945.27) Aaa AA+ 0.10 0.09 3133XVNU1 FHLB Note 2.75% Due 12/12/2014 1,200,000.00 03/09/2010 2.57 % 1,209,304.80 1,209,304.80 102.42 0.19 % 1,229,046.00 1,741.67 2.64 % 19,741.20 Aaa AA+ 0.95 0.94 3137EACH0 FHLMC Note 2.875% Due 2/9/2015 1,225,000.00 03/09/2010 2.63 % 1,238,784.93 1,238,784.93 102.92 0.22 % 1,260,825.13 13,891.84 2.73 % 22,040.20 Aaa AA+ 1.11 1.08 31398AZV7 FNMA Note 2.625% Due 11/20/2014 950,000.00 11/20/2009 2.43 % 958,573.75 958,573.75 102.19 0.15 % 970,777.45 2,840.10 2.09 % 12,203.70 Aaa AA+ 0.89 0.88 3137EACV9 FHLMC Note 1% Due 8/27/2014 1,050,000.00 07/19/2011 0.89 % 1,053,522.75 1,053,522.75 100.58 0.11 % 1,056,105.75 3,616.67 2.27 % 2,583.00 Aaa AA+ 0.65 0.65 31331GL80 FFCB Note 3% Due 9/22/2014 1,100,000.00 Various 2.57 % 1,121,054.30 1,121,054.30 102.05 0.17 % 1,122,562.10 9,075.00 2.42 % 1,507.80 Aaa AA+ 0.73 0.72 AGENCY Holdings Report As of 12/31/13 City of San Luis Obispo Account #10023 CUSIP Security Description Par Value/Units Purchase Date Book Yield Cost Value Book Value Mkt Price Mkt YTM Market Value Accrued Int. % of Port. Gain/Loss Moody S&P Maturity Duration Chandler Asset Management - CONFIDENTIAL Execution Time: 1/21/2014 11:50:34 AM 261941108 Dreyfus Treas PR Cash Mgt Inst Money Market Fund 174,158.49 Various 0.00 % 174,158.49 174,158.49 1.00 0.00 % 174,158.49 0.00 0.37 % 0.00 Aaa AAA 0.00 0.00 MONEY MARKET FUND FI 313379DD8 FHLB Note 1% Due 6/21/2017 700,000.00 11/26/2012 0.70 % 709,478.00 709,478.00 99.69 1.09 % 697,816.70 194.44 1.50 % (11,661.30) Aaa AA+ 3.47 3.40 3136FPYB7 FNMA Callable Note 1X 5/23/2011 2.05% Due 5/23/2017 365,000.00 08/07/2012 0.89 % 384,739.20 384,739.20 102.34 1.34 % 373,550.49 789.82 0.80 % (11,188.71) Aaa AA+ 3.39 3.27 3137EADH9 FHLMC Note 1% Due 6/29/2017 910,000.00 Various 0.83 % 917,260.60 917,260.60 99.40 1.18 % 904,541.82 50.56 1.94 % (12,718.78) Aaa AA+ 3.50 3.42 3137EADL0 FHLMC Note 1% Due 9/29/2017 950,000.00 01/04/2013 0.89 % 954,788.00 954,788.00 98.83 1.32 % 938,872.65 2,427.78 2.02 % (15,915.35) Aaa AA+ 3.75 3.65 3137EADJ5 FHLMC Note 1% Due 7/28/2017 900,000.00 11/26/2012 0.80 % 908,316.00 908,316.00 99.37 1.18 % 894,315.60 3,825.00 1.92 % (14,000.40) Aaa AA+ 3.58 3.49 3137EADF3 FHLMC Note 1.25% Due 5/12/2017 500,000.00 10/17/2012 0.82 % 509,635.00 509,635.00 100.69 1.04 % 503,429.00 850.69 1.08 % (6,206.00) Aaa AA+ 3.36 3.28 313373SZ6 FHLB Note 2.125% Due 6/10/2016 1,000,000.00 06/20/2011 1.84 % 1,013,460.00 1,013,460.00 103.64 0.62 % 1,036,392.00 1,239.58 2.22 % 22,932.00 Aaa AA+ 2.44 2.38 3133834R9 FHLB Note 0.375% Due 6/24/2016 700,000.00 06/27/2013 0.77 % 691,817.00 691,817.00 99.66 0.51 % 697,624.90 51.04 1.49 % 5,807.90 Aaa AA+ 2.48 2.46 313370TW8 FHLB Note 2% Due 9/9/2016 280,000.00 10/24/2013 0.67 % 290,550.40 290,550.40 103.36 0.73 % 289,420.04 1,742.22 0.62 % (1,130.36) Aaa AA+ 2.69 2.61 3133XXP43 FHLB Note 3.125% Due 3/11/2016 965,000.00 08/10/2011 1.11 % 1,051,449.53 1,051,449.53 105.65 0.53 % 1,019,500.31 9,214.41 2.20 % (31,949.22) Aaa AA+ 2.19 2.12 3133EAJU3 FFCB Note 1.05% Due 3/28/2016 924,000.00 09/14/2012 0.53 % 940,879.28 940,879.28 101.31 0.46 % 936,106.24 2,506.36 2.01 % (4,773.04) Aaa AA+ 2.24 2.21 3135G0VA8 FNMA Note 0.5% Due 3/30/2016 950,000.00 03/27/2013 0.45 % 951,434.50 951,434.50 99.89 0.55 % 948,978.75 1,200.69 2.04 % (2,455.75) Aaa AA+ 2.25 2.23 3135G0GY3 FNMA Note 1.25% Due 1/30/2017 800,000.00 02/27/2012 1.07 % 807,016.00 807,016.00 101.20 0.85 % 809,626.40 4,194.44 1.74 % 2,610.40 Aaa AA+ 3.08 3.01 3135G0UY7 FNMA Callable Note 1X 2/27/15 1% Due 2/27/2017 500,000.00 04/24/2013 0.75 % 504,750.00 504,750.00 100.13 0.89 % 500,650.00 1,722.22 1.08 % (4,100.00) Aaa AA+ 3.16 2.86 3135G0ES8 FNMA Note 1.375% Due 11/15/2016 985,000.00 03/14/2012 1.21 % 992,545.10 992,545.10 101.68 0.78 % 1,001,528.30 1,730.59 2.15 % 8,983.20 Aaa AA+ 2.88 2.81 31331KBX7 FFCB Note 2.875% Due 2/10/2017 865,000.00 07/25/2012 0.74 % 947,477.75 947,477.75 105.80 0.97 % 915,197.68 9,740.26 1.98 % (32,280.07) Aaa AA+ 3.12 2.95 3137EADC0 FHLMC Note 1% Due 3/8/2017 1,000,000.00 03/14/2012 1.29 % 986,050.00 986,050.00 100.16 0.95 % 1,001,629.00 3,138.89 2.15 % 15,579.00 Aaa AA+ 3.19 3.12 Total Agency 29,556,000.00 1.35 % 30,076,392.07 30,076,392.07 0.54 % 30,021,575.58 116,990.90 64.56 % (54,816.49) Aaa AA+ 1.95 1.91 AGENCY Holdings Report As of 12/31/13 City of San Luis Obispo Account #10023 CUSIP Security Description Par Value/Units Purchase Date Book Yield Cost Value Book Value Mkt Price Mkt YTM Market Value Accrued Int. % of Port. Gain/Loss Moody S&P Maturity Duration Chandler Asset Management - CONFIDENTIAL Execution Time: 1/21/2014 11:50:34 AM 912828UW8 US Treasury Note 0.25% Due 4/15/2016 900,000.00 04/24/2013 0.34 % 897,647.55 897,647.55 99.47 0.48 % 895,219.20 482.14 1.92 % (2,428.35) Aaa AA+ 2.29 2.28 912828VC1 US Treasury Note 0.25% Due 5/15/2016 700,000.00 09/26/2013 0.54 % 694,697.66 694,697.66 99.38 0.51 % 695,679.60 227.21 1.49 % 981.94 Aaa AA+ 2.37 2.36 912828PQ7 US Treasury Note 1% Due 1/15/2014 1,035,000.00 Various 0.94 % 1,036,454.26 1,036,454.26 100.03 0.23 % 1,035,322.92 4,781.25 2.23 % (1,131.34) Aaa AA+ 0.04 0.04 912828NP1 US Treasury Note 1.75% Due 7/31/2015 1,050,000.00 04/12/2011 1.91 % 1,042,948.83 1,042,948.83 102.33 0.27 % 1,074,486.00 7,689.54 2.32 % 31,537.17 Aaa AA+ 1.58 1.56 912828PJ3 US Treasury Note 1.375% Due 11/30/2015 1,055,000.00 05/16/2011 1.63 % 1,043,217.21 1,043,217.21 101.93 0.36 % 1,075,399.48 1,275.27 2.31 % 32,182.27 Aaa AA+ 1.92 1.89 912828QJ2 US Treasury Note 2.125% Due 2/29/2016 1,050,000.00 Various 1.20 % 1,092,548.44 1,092,548.44 103.65 0.43 % 1,088,308.20 7,581.32 2.35 % (4,240.24) Aaa AA+ 2.16 2.11 912828VL1 US Treasury Note 0.625% Due 7/15/2016 750,000.00 10/07/2013 0.57 % 751,145.09 751,145.09 100.13 0.58 % 750,937.50 2,165.42 1.61 % (207.59) Aaa AA+ 2.54 2.51 US TREASURY 037833AH3 Apple Inc Note 0.45% Due 5/3/2016 700,000.00 05/13/2013 0.55 % 698,005.00 698,005.00 99.27 0.76 % 694,918.00 507.50 1.49 % (3,087.00) Aa1 AA+ 2.34 2.32 478160AY0 Johnson & Johnson Note 2.15% Due 5/15/2016 675,000.00 01/15/2013 0.58 % 709,870.50 709,870.50 103.36 0.72 % 697,696.88 1,854.38 1.50 % (12,173.62) Aaa AAA 2.37 2.31 594918AB0 Microsoft Note 2.95% Due 6/1/2014 1,230,000.00 Various 1.68 % 1,286,778.00 1,286,778.00 101.05 0.43 % 1,242,900.24 3,023.75 2.67 % (43,877.76) Aaa AAA 0.42 0.42 369604BE2 General Electric Co Note 0.85% Due 10/9/2015 700,000.00 04/24/2013 0.58 % 704,515.00 704,515.00 100.47 0.58 % 703,269.00 1,355.28 1.51 % (1,246.00) Aa3 AA+ 1.77 1.75 38259PAC6 Google Inc Note 2.125% Due 5/19/2016 523,000.00 04/23/2012 0.91 % 548,360.27 548,360.27 103.32 0.72 % 540,359.94 1,296.60 1.16 % (8,000.33) Aa2 AA 2.38 2.32 931142DE0 Wal-Mart Stores Note 0.6% Due 4/11/2016 700,000.00 06/27/2013 0.81 % 696,017.00 696,017.00 99.85 0.66 % 698,982.90 933.33 1.50 % 2,965.90 Aa2 AA 2.28 2.26 166764AA8 Chevron Corp. Callable Note Cont 11/5/17 1.104% Due 12/5/2017 700,000.00 01/10/2013 1.03 % 702,422.00 702,422.00 97.80 1.69 % 684,595.10 558.13 1.47 % (17,826.90) Aa1 AA 3.93 3.82 742718DV8 Procter & Gamble Co Note 1.45% Due 8/15/2016 915,000.00 08/03/2012 0.82 % 937,893.30 937,893.30 101.46 0.89 % 928,352.60 5,012.17 2.00 % (9,540.70) Aa3 AA- 2.62 2.56 084664BS9 Berkshire Hathaway Note 1.6% Due 5/15/2017 700,000.00 04/24/2013 1.00 % 716,765.00 716,765.00 100.96 1.31 % 706,750.80 1,431.11 1.52 % (10,014.20) Aa2 AA 3.37 3.27 Total US Corporate 6,843,000.00 0.95 % 7,000,626.07 7,000,626.07 0.83 % 6,897,825.46 15,972.25 14.81 % (102,800.61) Aa1 AA+ 2.24 2.19 US CORPORATE Total Money Market Fund FI 174,158.49 N/A 174,158.49 174,158.49 0.00 % 174,158.49 0.00 0.37 % 0.00 Aaa AAA 0.00 0.00 Holdings Report As of 12/31/13 City of San Luis Obispo Account #10023 CUSIP Security Description Par Value/Units Purchase Date Book Yield Cost Value Book Value Mkt Price Mkt YTM Market Value Accrued Int. % of Port. Gain/Loss Moody S&P Maturity Duration Chandler Asset Management - CONFIDENTIAL Execution Time: 1/21/2014 11:50:34 AM 912828SY7 US Treasury Note 0.625% Due 5/31/2017 650,000.00 05/13/2013 0.62 % 650,027.57 650,027.57 98.70 1.01 % 641,519.45 357.14 1.38 % (8,508.12) Aaa AA+ 3.42 3.36 912828TG5 US Treasury Note 0.5% Due 7/31/2017 500,000.00 Various 0.70 % 495,462.61 495,462.61 97.90 1.10 % 489,492.00 1,046.20 1.05 % (5,970.61) Aaa AA+ 3.58 3.53 912828UE8 US Treasury Note 0.75% Due 12/31/2017 625,000.00 08/13/2013 1.28 % 611,061.66 611,061.66 97.78 1.32 % 611,132.50 12.95 1.31 % 70.84 Aaa AA+ 4.00 3.92 912828RU6 US Treasury Note 0.875% Due 11/30/2016 500,000.00 12/15/2011 0.84 % 500,782.93 500,782.93 100.32 0.76 % 501,601.50 384.62 1.08 % 818.57 Aaa AA+ 2.92 2.87 912828TB6 US Treasury Note 0.75% Due 6/30/2017 575,000.00 09/17/2013 1.18 % 565,882.79 565,882.79 98.95 1.06 % 568,935.48 11.91 1.22 % 3,052.69 Aaa AA+ 3.50 3.44 Total US Treasury 9,390,000.00 1.04 % 9,381,876.60 9,381,876.60 0.59 % 9,428,033.83 26,014.97 20.25 % 46,157.23 Aaa AA+ 2.29 2.26 US TREASURY TOTAL PORTFOLIO 45,963,158.49 1.22 % 46,633,053.23 46,633,053.23 0.59 % 46,521,593.36 158,978.12 100.00 % (111,459.87) Aaa AA+ 2.05 2.01 TOTAL MARKET VALUE PLUS ACCRUED 46,680,571.48 Holdings Report As of 12/31/13 City of San Luis Obispo Account #10023 CUSIP Security Description Par Value/Units Purchase Date Book Yield Cost Value Book Value Mkt Price Mkt YTM Market Value Accrued Int. % of Port. Gain/Loss Moody S&P Maturity Duration Chandler Asset Management - CONFIDENTIAL Execution Time: 2/12/2014 9:23:53 AM 912810DV7 US Treasury Bond 9.25% Due 2/15/2016 1,000,000.00 04/30/2008 9.25 % 1,000,000.00 1,000,000.00 118.56 0.46 % 1,185,625.00 34,938.86 3.27 % 185,625.00 Aaa AA+ 2.13 1.93 Total US Treasury 1,000,000.00 9.25 % 1,000,000.00 1,000,000.00 0.46 % 1,185,625.00 34,938.86 3.27 % 185,625.00 Aaa AA+ 2.13 1.93 US TREASURY PP1MCB$02 Mission Community Bank Yankee CD 0.27% Due 12/20/2014 1,000,000.00 12/20/2013 0.27 % 1,000,000.00 1,000,000.00 100.00 0.27 % 1,000,000.00 90.00 2.68 % 0.00 NR NR 0.97 0.97 Total Negotiable CD 1,000,000.00 0.27 % 1,000,000.00 1,000,000.00 0.27 % 1,000,000.00 90.00 2.68 % 0.00 NR NR 0.97 0.97 NEGOTIABLE CD 90CASH$01 Cash Mission Cmnty Bank MMKT Fund 1,004,709.18 Various 0.21 % 1,004,709.18 1,004,709.18 1.00 0.21 % 1,004,709.18 0.00 2.69 % 0.00 NR NR 0.00 0.00 Total Money Market Fund FI 1,004,709.18 0.21 % 1,004,709.18 1,004,709.18 0.21 % 1,004,709.18 0.00 2.69 % 0.00 NR NR 0.00 0.00 MONEY MARKET FUND FI 90LAIF$00 Local Agency Investment Fund State Pool 25,650,338.31 Various 0.26 % 25,650,338.31 25,650,338.31 1.00 0.26 % 25,650,338.31 17,007.76 68.83 % 0.00 NR NR 0.00 0.00 Total LAIF 25,650,338.31 0.26 % 25,650,338.31 25,650,338.31 0.26 % 25,650,338.31 17,007.76 68.83 % 0.00 NR NR 0.00 0.00 LAIF 90CASH$00 Cash Custodial Cash Account 8,397,437.74 Various 0.00 % 8,397,437.74 8,397,437.74 1.00 0.00 % 8,397,437.74 0.00 22.52 % 0.00 NR NR 0.00 0.00 Total Cash 8,397,437.74 N/A 8,397,437.74 8,397,437.74 0.00 % 8,397,437.74 0.00 22.52 % 0.00 NR NR 0.00 0.00 CASH TOTAL PORTFOLIO 37,052,485.23 0.44 % 37,052,485.23 37,052,485.23 0.21 % 37,238,110.23 52,036.62 100.00 % 185,625.00 Aaa AA+ 0.10 0.09 TOTAL MARKET VALUE PLUS ACCRUED 37,290,146.85 Holdings Report As of 12/31/13 City of San Luis Obispo Internal Account #10031 CUSIP Security Description Par Value/Units Purchase Date Book Yield Cost Value Book Value Mkt Price Mkt YTM Market Value Accrued Int. % of Port. Gain/Loss Moody S&P Maturity Duration SPECIFIC LOT PURCHASE DATES AS OF 12/31/2013 CUSIPPurchase DateSecurity DescriptionAmount 31398AVD1 5/6/2009FNMA 2.750% 2/5/2014251,086.96 31398AVD1 6/3/2009FNMA 2.750% 2/5/201498,913.04 31331GL80 12/21/2009FFCB 3.000% 9/22/20141,000,000.00 31331GL80 2/4/2010FFCB 3.000% 9/22/2014100,000.00 3137EADH9 7/27/2012FHLMC 1.000% 6/29/2017775,000.00 3137EADH9 12/13/2012FHLMC 1.000% 6/29/2017135,000.00 594918AB0 7/8/2010Microsoft 2.950% 6/1/20141,050,000.00 594918AB0 3/25/2011Microsoft 2.950% 6/1/2014180,000.00 912828PQ7 4/12/2011US Treasury 1.000% 1/15/2014350,000.00 912828PQ7 4/28/2011US Treasury 1.000% 1/15/2014225,000.00 912828PQ7 5/16/2011US Treasury 1.000% 1/15/2014460,000.00 912828QJ2 5/16/2011US Treasury 2.125% 2/29/2016450,000.00 912828QJ2 8/29/2011US Treasury 2.125% 2/29/2016600,000.00 912828TG5 9/28/2012US Treasury 0.500% 7/31/2017200,000.00 912828TG5 1/28/2013US Treasury 0.500% 7/31/2017300,000.00 35