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C.Y OF SAN IIERNAR.O - RI!Q~T FOR COUNCIIQ *ION
From:
CRAIG A. GRAVES, City Treasurer Su~~: Filing of City's Investment Policy
Dept:
CITY TREASURER'S OFFICE
Date:
March 24, 1986
Synopsis of Previous Council action:
September 19, 1985 - The City's Investment Policy as submitted by the City
Treasurer and City Administrator is reviewed by the
Ways and Means Committee and approved. It was forwarded
to the Mayor and Common Council for filing.
October 7, 1985 - Mayor and Common Council receipted and filed Statement
of Investment Policy.
Recommended motion:
Adopt the Resolution.
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Contact person:
C-rr.lig ~ ~r;:!vp1=:.
Phone:
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Supporting data attached:
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Ward:
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FUNDING REQUIREMENTS:
Amount:
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Source:
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Finance: iii / A
Council Notes:
75-0262
Agenda Item No. ~ ~
CITeOF SAN BERNARDI. -IIEQU" FOR COUNCIL AC'FN
STAFF REPORT
Two years ago the California Legislature adopted legi-
slation which requires the City Treasurer to file an annual
investment policy each calender year with the legislative
body. Attached is the investment policy that was reviewed by
the Ways and Means Committee last year and then was received
and filed by the Mayor and Common Council. There are no
changes in the investment policy being filed for 1986.
The attached investment policy sets forth the parameters
being used in the investment of City Funds. It includes the
priorities used for determining investments and the types.
It also states the purpose and objectives of the City's
investment program.
75-0264
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RESOLUTION NO.
RESOLUTION OF THE CITY OF SAN BERNARDINO ACKNOWLEDGING THE
RECEIPT AND FILING OF THE ANNUAL STATEMENT OF INVESTMENT POLICY
FOR THE YEAR 1986.
BE IT RESOLVED BY THE MAYOR AND COMMON COUNCIL OF THE CITY
OF SAN BERNARDINO AS FOLLOWS:
SECTION 1. Recitals.
A. The California State Legislature passed legislation
during the 1984 session requiring the filing of an annual
Statement of Investment Policy by local public agencies.
B. The Governor of the State of California signed such
legislation into law effective January 1, 1985 (Chapter 1226).
C. The City Treasurer of the City of San Bernardino
declares the annual Statement of Investment Policy is as set
forth in Exhibit -A-, attached hereto and incorporated herein by
reference as though fully set forth at length.
SECTION 2. Implementation. An annual Statement of
Investment Policy for the City of San Bernardino has been filed
by the City Treasurer for calendar year 1986 in compliance with
Section 53646(a) of the Government Code of the State of
California.
I HEREBY CERTIFY that the foregoing resolution was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a
meeting thereof, held on the
, 1986, by the following vote, to
day of
wit:
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AYES:
Council Members
NAYS:
ABSENT:
of
City Clerk
The foregoing resolution is hereby approved this
, 1986.
day
Mayor of the City of San Bernardino
Approved as to form:
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( ity A orney
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CI'i'Y OF SAN BERt:l\.ROH:O
Statement .,of '.Investment Policy
PURPOSE
This statement is intended to provi~e guidelines for the
prudent investment of the City's temporary idle cash, and
outline the policies for maximizing the efficiency of the
City's cash manage~ent system. The ultimate ~oal is to .
enhance the economic status of the City while protecting "
its pooled cash. . ;'.-
OBJECTIVE
The City's cash management system is designed to accurately
monitor and forecast expenditures anpLrevenues, thus
enabling the City to invest funds to the fullest extent
possible. The City attempts to obtain the highest yield
obtainable as lona as investmenfs meet the criteria
established for safety and liquidity.
POLICY
The City of San Bernardino orerates its temporary pooled idle
cash investments under the prudent man rule (Civil Code
Section 2261, et sequl) (copy attached). This affords a
broad spectrum of investment opportunities so long as the
investment is deemed prudent and is allowable under current
legislation of the State of California and other imposed
legal restrictions. .
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The City of San Bernardino strives to maintain the level of
investment of idle funds as near to 100% as possible,
.through daily and projected cash flow determination. Idle'
cashmanagernent and investment transactions are.the responsi-
bility of the City Treasurer. Investments are made under
the terms and conditions of Sections 53600-536C3 of the
Government Code of California. Criteria for selecting
investments and the order of priority are:
EXHIBIT A
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1) SAFETY
Safety and the minimizing of risks associated with
investments refers to attempts to reduce the potential
loss of principal, interest, or a combination of the two.
The first level of control is in State law which restricts
municipalities to certain investment instruments. The
second level of risk control is the investment in instru-
ments that appear on'examination to be the most credit
worthy. The third level of control is in the reduction
of market risk by investing in sufficient instruments
that have maturities coinciding with dates of disburse-
ment. San Bernardino only invests in those instruments
that are considered very safe.
2) LIQUIDITY
Liquidity is the ability to easily sell at any time with
the minimal risk of losing some portion of principal, or ."
interest. Liquidity is an extremely important qualrfy ,
as the City may have an unexpected need for funds to
be disbursed occasionally.
Most investments are highly liquid, with the exception
of collateralized or insured ter~ certificates of deposit
issued by banks and savings and loans. Certificate
maturities are selected to anticipate cash needs, thereby
eliminating the need for forced liquidation.
3) YIELD
Yield is the potential dollar earning an investment can
provide or "rate of return". San Bernardino attempts
to obtain the highest yield possible when selecting an
investment, provided that the criteria stated in the
Investment Policy for safety and liquidity are met and
the investment guideline and strategy are adherred to.
Investments are made in the following:
Securities of the U. S. Government'and obligations of its
agencies; Registered treasury notes, bonds, or legal
.obligations of the State of California; bonds, notes, warrants
or legal obligations of any local agency with the State of
California; Certificates of Deposit, placed with commercial
banks and savings and loans; Bankers Acceptances;
Repurchase Agreements; Commercial Paper; negotiable
Certificates of Deposit; Local Agency Investment Fund Demand
Deposits; Passbook Savings Account Demand Deposits.
Government and agency securities are the highest quality
investments available in terms of safety and liquidity.
Certificates of Deposit, savings accounts, repurchase
agreements, and bankers acceptances 'are insured 'or
collateralized. Only commerical paper with both A-I Moody's
and P-I'Standard and Poor's ratings are purchased.
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The City of San Bernardino operates its investment
program with many Federal and State, and self-imposed
constraints. It does not buy stocks, or deal in futures,
options, or security loan agreements.
To maximize investment income, the City of San Bernardino
uses all available economically feasible investment aids.
Economic conditions and. various money markets are monitored
in order to assess the probable course of interest rates.
The final basic premise underlying the City of San Bernardino's
investment philosophy is to insure the safety of existing
funds and insure that they are always readily available when
needed.
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CIVIL CODE
f 2261. [Investment or funds]
(1) In investing. reinvesting. purchasing. acquiring. exchanging. $tiling
and managing propeny for the benefit of another, a trustee shall
exercise the judgment and care, under the circumstances .then prevail.
ing. which men of prudence, discretion and intelligence exercise in the
management of their own IIlfairs, not in regard to speculation, but in
regard to the permanent 4isposition of their funds, considering tbl;" ,_
probable income, as well as the probable safet)' of their capita1.'
Within the limitations of the foregoing standard, and subject to any
express provisions' or limitations contained in any panicular trust
instrument, a trustee is aut~orized to acquire eveI)' kind of prop:;rty,
real, personal or mixed, apd every kind of investment, specifically
including. but not by way of limitation, comorate obligations of eveI)'
kind, and stocks, preferre4 or common, which men of prudtTIce,
discretion and intelligence ac::quire for their own account.
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Resolution No. 4041
Attachment
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