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HomeMy WebLinkAbout07 QUARTERLY INVESTMENT REPORT ENDING IN DECEMBER 31, 2021DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Agenda Item 7 _1 Reviewed.' os AGENDA REPORT City Manager ci iso Finance Director MEETING DATE: FEBRUARY 15, 2022 TO: MATTHEW S. WEST, CITY MANAGER FROM: JASON AL -IMAM, FINANCE DIRECTOR/CITY TREASURER SUBJECT: QUARTERLY INVESTMENT REPORT FOR THE CITY OF TUSTIN AND THE SUCCESSOR AGENCY FOR THE TUSTIN COMMUNITY REDEVELOPMENT AGENCY FOR THE QUARTER ENDING DECEMBER 31, 2021 SUMMARY: Government Code Section 53646 requires that the Treasurer make an Investment Report to the City Council at least quarterly showing balances by authorized investment and certifying its compliance with the adopted Investment Policy. RECOMMENDATION: Receive and file. CORRELATION TO THE STRATEGIC PLAN: Correlates with the City's Strategic Plan Goal C: Financial Strength, Item 3. This investment report provides evidence of the City's commitment to ensuring that investments are in compliance with the adopted Investment Policy. DISCUSSION: In compliance with Government Code Section 53646, the attached Investment Report for the City of Tustin and the Successor Agency for the Tustin Community Redevelopment Agency for the quarter ending December 31, 2021 is rendered. The City's total cash and investments amounted to approximately $204 million as of December 31, 2021. The weighted average yield for the investment portfolio was 0.50%, which is 7 basis points lower than the weighted average yield for the prior quarter. The primary reason for the decrease in the weighted average portfolio yield is due to the decline in interest rates, which are currently at historical lows. For example, the 12 -month average for a 2 -Year Treasury was 0.28% for January 2021 through December 2021. In contrast, the 12 -month average for a 2 -Year Treasury was 0.31 % a year ago. DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Quarterly Investment Report for Period Ending December 31, 2021 Page 2 of 2 PARS Pension Trust In June 2018, the City made a one-time contribution of $5.6 million into a Pension Trust, which is held by Public Agency Retirement Services (PARS). The Pension Trust provides for rate stabilization since Pension Trust assets can be used to offset unanticipated increases in CalPERS pension costs. Pension Trust assets are managed in a customized investment strategy that balances risk and return and provides for diversification. Pension Trust Fund assets amounted to $7.6 million at December 31, 2021. The investment return for the PARS Pension Trust Fund was 10.3% for calendar year 2021. PARS OPEB Trust The City has also made $2 million in contributions into an Other Post -Employment Benefits (OPEB) Trust, which is set-aside for future retiree healthcare costs. OPEB Trust assets are managed in a customized investment strategy that balances risk and return and provides for diversification. OPEB Trust Fund assets amounted to $2.7 million at December 31, 2021. The investment return for the PARS OPEB Trust Fund was 10.3% for calendar year 2021. Investment Compliance Certification On February 3, 2022, the Audit Commission verified that the investment portfolio is in compliance with the City's Investment Policy and the California Government Code. In addition, the Treasurer's cash management program and cash flow analysis indicates that sufficient liquidity is on hand to meet estimated operating expenditures for the next twelve (12) months and the projected cash flow needs for the completion of various capital projects, which include, but are not limited to traffic and street improvements, water system improvements, park projects, improvements to public facilities and capital projects at the Tustin Legacy. Jason AI -Imam Finance Director/City Treasurer Attachments: Quarterly Investment Report for the Period Ending December 31, 2021 PARS Trust Statement as of December 31, 2021 Restricted Deposits with Fiscal Agents as of December 31, 2021 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B City of Tustin, California Finance Department February 3, 2022 Honorable Mayor and Members of the City Council: Re: Investment Report Certification TUSTIN BUILDING OUR FUTURE HONORING OUR PAST In compliance with California Government Code Section 53646, the attached Investment Report for the Quarter Ending December 31, 2021 is hereby rendered for the City of Tustin and Successor Agency for the Tustin Community Redevelopment Agency (Successor Agency). We certify that this report reflects all City of Tustin and Successor Agency pooled cash and investments subject to the provisions of California Government Code and the City's Investment Policy. It has been verified that the investment portfolio is in compliance with the City's Investment Policy. In addition, the Treasurer's cash management program and cash flow analysis indicates that sufficient liquidity is on hand to meet estimated future expenditures for the next twelve (12) months. Respectfully submitted, DocuSigned by: 366, Nttdt, OF8A52FF464F401... John Wende, Chair City of Tustin Audit Commission DocuSigned by: Y n "V V. 8D75CC3AFOCB4AE... Jason Al -Imam, Finance Director City of Tustin Treasurer 300 Centennial Way, Tustin, CA 92780 www.tustinca.or DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B INVESTMENT REPORTit% City of Tustin Period Ending December 31, 2021 CHANDLER ASSET MANAGEMENT, INC. 1 800.317.4747 1 www.chandlerasset.com CHANDLER ASSET MANAGEMENT DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B ITable of Contents SECTION 1 SECTION 2 SECTION 3 SECTION 4 Economic Update Account Profile Portfolio Holdings Transactions As of December 31, 2021 1 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Section 1 1 Economic Update DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Economic Update ■ We believe economic growth is likely to moderate but remain above -trend in 2022, as US fiscal support begins to wane, and the Federal Reserve becomes less accommodative. We expect continued improvement in the labor market, particularly an increase in the participation rate, will help drive economic growth this year as the health situation improves. Consumer spending, the largest component of US GDP, should also remain solid, supported by healthy consumer balance sheets and an improving labor market, in our view. We anticipate inventory rebuilding will likely be a significant driver of US GDP growth in the second half of the year as well. Our outlook is predicated on an improving global health backdrop, though risks to the downside remain. Over the near-term, we believe the omicron variant will hinder economic growth and we expect financial market volatility will be elevated. Inflation readings continue to run hot, but we believe inflation may be at or near a peak and pricing pressures are likely to abate as we move through the year. 0 The Federal Open Market Committee (FOMC) kept the fed funds target rate unchanged in December, in a range of 0.0%- 0.25%, but announced plans to accelerate the pace of their tapering process. The Fed will reduce the magnitude of their monthly asset purchases by $30 billion in January, doubling the pace of the monthly reduction in asset purchases that began in November. Should the Fed continue to reduce their monthly asset purchases at the new pace, their bond -buying program would end this spring (late -March or mid-April). The FOMC's updated Summary of Economic Projections indicates that policymakers may be prepared to hike the fed funds rate three times in 2022 (based on the median estimate), up from the previous projection of just one 25 basis point hike. The Fed's updated projections suggest that these hikes would be amid a backdrop of strong economic growth. With inflation now more elevated and prolonged than originally anticipated, we believe the Fed's decision to accelerate the tapering process is prudent. However, we do not believe that monetary policy is on a pre-set course and expect the Fed will adjust policy if necessary, depending on developments in the economy. In December, the 2 -year Treasury yield increased nearly 17 basis points to 0.73%, the 5 -year Treasury yield increased ten basis points to 1.26%, and the 10 -year Treasury yield increased about seven basis points to 1.51% in the month. So far in January, we have seen a relatively swift move upward in Treasury yields across the curve. 3 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B IEmployment Nonfarm Payroll (000's) MCI c -2,000 0 ` -61000 v o� -10,000 2 0 -14,000 -181000 Non-farm Payroll (000's)T ' 3 month average (000's) -22,000 cd✓ S O ✓ S O (°, r, 4�, Pte, �°c, dr, 47, Pa, 1g _0 �0 �0 �0 Source: US Department of Labor Unemployment Rate 24.0% ♦♦ - - - Underemployment Rate (U6) 20.0% Unemployment Rate (U3) 16.0% o 12.0% . '--.• M -'•.• 8.0% ♦� •••••. 4.0% 0.0 dr �7�b O dr 7, SPpb, O (°c 00��0 � °c Source: US Department of Labor Job growth slowed in December, with US nonfarm payroll growth of just 199,000 in the month versus the consensus forecast of 450,000, but the unemployment rate still declined to 3.9%, the lowest level since February 2020. On a trailing 3 -month and 6 -month basis, payrolls increased an average of 365,000 and 508,000 per month, respectively, which still compares favorably to the average job gains in the five years leading up to the pandemic of about 196,000 per month. We believe a variety of factors are keeping some workers out of the labor force for now, which continues to hold back job growth despite strong demand from employers. The labor participation rate was unchanged in December at 61.9% and remains lower than the pre -pandemic level of 63.4%. The employment -population ratio increased to 59.5%% in December form 59.3%% in November, but also remains below the pre -pandemic level of 61.2%. The U-6 underemployment rate, which includes those who are marginally attached to the labor force and employed part time for economic reasons, declined to 7.3% in December from 7.7% in November (versus 7.0% in February 2020). Annualized average hourly earnings rose 0.6% month -over -month and were up 4.7% year -over -year in December versus 5.1% in November. 4 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Initial Claims for Unemployment 25,000 20,000 15,000 H C M N 0 10,000 t r C 5,000 Initial Claims For Unemployment April 24, 2020 -January 07, 2022 III IIIIIIII III 11111111111III I111111111111111 ........ OS, OS, 06/ Q> O)/ O6, 00 .70, 0? 01) O�j 09 OV OV OS, 06, O)/ O)/ 01j Od'i�9i19i1�ii�1i11iiiOS��6i19i�9i3�i�1i11i��i��'�1�i�3i���1si �0 �0 �O �0 �0 �O �O Source: US Department of Labor In the most recent week, the number of initial jobless claims was 230,000, versus 207,000 in the prior week. The level of continuing unemployment claims (where the data is lagged by one week) declined to 1.559 million from 1.753 million in the prior week. Continuing jobless claims have declined significantly from the peak of nearly 25 million in May 2020, and are in the range of pre -pandemic levels (the 2019 average was 1.7 million). 5 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Inflation Consumer Price Index (CPI) 8.0% 7.0% CPI YOY % Change 6.0% ' ' - Core CPI YOY % Change 5.0% C 4.0% 0 0 3.0% 2.0% 1.0% , 0.0% OPc,7 ,10✓4h�0 Source: US Department of Labor RRIVA. 7.0% 6.0% 5.0% `- - u 4.0% , o 0 3.0% 2.0% 1.0% 0.0% Personal Consumption Expenditures (PCE) PCE Price Deflator YOY % Change - - - PCE Core Deflator YOY % Change Sip OPc Cdr ✓�,h sip OPc bio` FPb 4,-a 14 410 ,)O ,)O '79 11O 11-30 1_)0 1O �1 Source: US Department of Commerce The Consumer Price Index (CPI) was up 7.0% year -over -year in December, versus up 6.8% year -over -year in November. Core CPI (CPI less food and energy) was up 5.5% year -over -year in December, versus up 4.9% in November. Pricing pressures were widespread in December, with notable gains for used cars and trucks, new vehicles, food, and rent. The Personal Consumption Expenditures (PCE) index was up 5.7% year - over -year in November, up from 5.1% in October. Core PCE was up 4.7°% year -over -year in November, versus up 4.2% in October. Current inflation readings continue to run well above the Fed's longer -run target of around 2.0%. While we believe year -over -year inflation may be at or near a peak, and pricing pressures are likely to abate as we move through the year, we expect inflationary pressures will remain elevated over the near-term. 6 c1,% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B IConsumer 60.0% 50.0% 40.0% a, 30.0% s 20.0% 10.0% 0 0.0% -10.0% -20.0% -30.0% Retail Sales YOY % Change O(c19 2,�~� ✓4h �O S010 O0c�O O 1 Source: US Department of Commerce 140 130 120 a, 110 X a� c 100 90 80 Consumer Confidence ✓4�` s��` OPc` pPc` �dr, 1,g �O Source: The Conference Board ✓�� SPp pPc �dr ✓4� sip pPc '1:0> On a year -over -year basis, retail sales were up 16.9% in December versus up 18.2% in November. On a month -over -month basis, retail sales were softer than expected in December, down 1.9% versus expectations of down 0.1%, following a modest gain of just 0.2% in November. Excluding vehicles and gas, retail sales were down 2.5% month -over -month. In our view, the data suggests that consumers started shopping early in the holiday season and that high gas prices are likely taking some wallet share. We believe the surge in Omicron virus cases likely hindered December sales as well. We remain constructive on the outlook for consumer spending this year, but we believe the current surge in virus cases is likely to take a toll on January retail sales. Looking further ahead, we believe high levels of consumer savings along with improvement in the health situation and continued improvement in the labor market, should provide a healthy tailwind for consumer spending. The Consumer Confidence index increased to 115.8 in December from 111.9 in November. The improvement came despite the arrival of the omicron variant and still elevated inflation. C11% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Economic Activity 4.0% 2.0% 0 0.0% c M s U -2.0% 0 -4.0% -6.0% 8.0% Leading Economic Indicators (LEI) 41, Source: The Conference Board M- oll] SIM will, t c -2.00 0 -4.00 1:11161 Chicago Fed National Activity Index (CFNAI) lid` 14g +°G 1,°G �c0,6 4-1a` q4� �,°G 06 �,I l)1 �1 l9 �O �p �O )o �1 Source: Federal Reserve Bank of Chicago The Conference Board's Leading Economic Index (LEI) increased 1.1% month -over -month in November, following a 0.9% increase in October. On a year -over -year basis, the LEI was up 9.8% in November versus up 9.6% in October. The Conference Board believes the strong gain in the LEI in November suggests that the economic expansion will continue into the first half of 2022, but they caution that ongoing supply chain headwinds and the current resurgence of the virus pose risks to the outlook. The Conference Board expects GDP growth to moderate in the first quarter to 2.2% versus their forecast of 6.5% growth in the fourth quarter of this year. Meanwhile, the Chicago Fed National Activity Index (CFNAI) declined to 0.37 in November from 0.76 in October. On a 3 -month moving average basis, the CFNAI increased to 0.37 in November versus 0.21 in October. 8 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Housing 2000 1800 1600 0 1400 c Ln 1200 3 1000 :V v c 600 400 0 200 Housing Starts I r_ M 0 M X01 "b, �dy �4g �o� X06 �a` 19 0 �p ")0")0 Source: US Department of Commerce S&P/Case-Shiller 20 City Composite Home Price Index 24.0% 21.0% 18.0% 0 15.0% c f0 12.0% 0 } 9.0% 0 6.0% 3.0% 0.0% Source: S&P Oc�1 ✓d�� qpr� ✓4/ O Oe�� ✓d�� qp�2 ✓4� 1 O(X 9 O O O 1 1 1 Total housing starts jumped 11.8% in November to an annual pace of 1,679,000. Single-family starts increased 11.3°/% while multi -family starts increased 12.9%, month -over -month. On a year -over -year basis total housing starts were up 8.3% in November. According to the Case-Shiller 20 -City home price index, home prices were up 18.4% year -over -year in October versus up 19.1% year -over -year in September, suggesting the acceleration in home prices is easing. However, tight supply will likely continue to support prices. 9 CJJJ DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Manufacturing 66 64 62 60 58 56 54 52 50 48 46 44 42 40 Institute of Supply Management Purchasing Manager Index 20.0% 15.0% ,%Wool, 10.0% a Y 5.0% EXPANDING s 0.0% } o -5.0% -10.0% CONTRACTING -15.0% -20.0% ✓ S 0 ✓ S 0 19 �0 �0 )0 )0 Source: Institute for Supply Management Industrial Production 00 10 10 �0 ,_'1010(10 11�1 Source: Federal Reserve The Institute for Supply Management (ISM) manufacturing index declined to 58.7 in December from 61.1 in November. Nevertheless, readings above 50.0 are indicative of expansion in the manufacturing sector. The Industrial Production index was up 3.7% in December, versus up 5.0% in November. On a month -over -month basis, the Industrial Production index declined 0.1% in December, following an upwardly revised 0.7% increase in November. Manufacturing production likely remains constrained by supply chain bottlenecks, and capacity utilization declined to 76.5% in December from 76.6% in November. Although capacity utilization remains below its longer -run average of 79.6%, it is running above the pre -pandemic level of 76.3%. 10 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Gross Domestic Product (GDP) Personal Consumption Expenditures Gross Private Domestic Investment Net Exports and Imports Federal Government Expenditures State and Local (Consumption and Gross Investment) Total Source: US Department of Commerce 4.5% 6.3% 6.7% 2.3% Gross Domestic Product (GDP) I GDP QOQ % Change GDP YOY % Change ` �dr Sip �dr, .SPp �dr, .SPp �0' SOb 16 l j 1)j0 _70 "O �0 Source: US Department of Commerce Real US gross domestic product (GDP) growth decelerated in the third quarter of 2021 amid widespread supply chain disruptions and a surge in the Covid Delta variant. However, third quarter growth was slightly better than previously estimated. According to the final estimate, third quarter GDP grew at an annualized rate of 2.3% in the third quarter, revised up from the second estimate of 2.1% and the advance estimate of 2.0%. This follows a much stronger pace of growth in the first half of 2021, with first and second quarter annualized GDP growth up 6.3% and 6.7%, respectively. The consensus estimate is 5.9% GDP growth in the fourth quarter, and 3.0% GDP growth in the current quarter. We anticipate the recent surge of omicron cases in the US will hamper current quarter economic growth. 11 C,,% 35.0% 30.0% 25.0% 2.3% 7.4% 7.9% 1.4% 20.0% 15.0% 4.0% -0.4% -0.7% 2.1% 10.0% 5.0% 0.0% -1.7% -1.6% -0.2% -1.3% -5.0% -10.0% -15.0% -0.2% 0.8% -0.4% -0.4% -20.0 -25.0% 0.1% 0.0% 0.0% 0.5% -30.0% -35.0% 4.5% 6.3% 6.7% 2.3% Gross Domestic Product (GDP) I GDP QOQ % Change GDP YOY % Change ` �dr Sip �dr, .SPp �dr, .SPp �0' SOb 16 l j 1)j0 _70 "O �0 Source: US Department of Commerce Real US gross domestic product (GDP) growth decelerated in the third quarter of 2021 amid widespread supply chain disruptions and a surge in the Covid Delta variant. However, third quarter growth was slightly better than previously estimated. According to the final estimate, third quarter GDP grew at an annualized rate of 2.3% in the third quarter, revised up from the second estimate of 2.1% and the advance estimate of 2.0%. This follows a much stronger pace of growth in the first half of 2021, with first and second quarter annualized GDP growth up 6.3% and 6.7%, respectively. The consensus estimate is 5.9% GDP growth in the fourth quarter, and 3.0% GDP growth in the current quarter. We anticipate the recent surge of omicron cases in the US will hamper current quarter economic growth. 11 C,,% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Federal Reserve 9,000,000 8,000,000 7,000,000 c 6,000,000 '^ 5,000,000 c 4,000,000 3,000,000 2,000,000 Federal Reserve Balance Sheet Assets 6 6 6 O� 6 6 O� O� O� 6 6 O� O� 00,00 0 c1 c1 c1 c1' 01 c1 c? c1 c1 01 c,� c,1 9 O 1 � •3 S! S 6 � cP 9 O 1 Source: Federal Reserve 2.50% 2.00% 1.50% v } 1.00% 0.50% 0.00% Source: Bloomberg Effective Federal Funds Rate �P A X, X, A AA A A A A A -70 bz 61 b' 6z b1 6'4 61 b' 61 b� 6� O 1 � .�' sr S 6 � d' 9 O 1 Last year, the Fed took a wide range of aggressive actions to help stabilize and provide liquidity to the financial markets. The Fed lowered the fed funds target rate to a range of 0.0%-0.25% and started purchasing Treasury and agency mortgage-backed securities (MBS) to support smooth market functioning. Last year, policymakers reinstated the Commercial Paper Funding Facility and Money Market Mutual Fund Liquidity Facility, and established the Primary Market Corporate Credit Facility, Secondary Market Corporate Credit Facility, Term Asset -Backed Securities Loan Facility, Paycheck Protection Program Liquidity Facility, Main Street Lending Facility, and Municipal Liquidity Facility. The Fed has also provided short-term funding through large-scale repo operations and lowered the reserve requirement for depository institutions. Many of the Fed's lending facilities expired at the end of 2020. In June 2021, the Fed announced plans to unwind its corporate credit facility. The Fed started to taper their Treasury and agency MBS purchases in November 2021, and we believe the Fed's bond -buying program is likely to end in the spring of 2022. The Fed has also signaled that they are likely to start hiking the fed funds target rate in 2022. 12 C,'% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Bond Yields US Treasury Note Yields 2.5% 2.0% -••• 2 -Year - - - 5 -Year 10 -Year 1.5% v 1.0% 0.5% 0.0% OPc �dr ✓4h Sip OPc �ar ✓4� Sip 1,9 '>O ')p )0 )0 Source: Bloomberg O OCI' 1 US Treasury Yield Curve 2.5% Dec -21 2.0% - - - Sep -21 - • • • Dec -20 1.5% too M } 1.0% s 0.5% I .• 0.0% a'n _6n- yr syr kyr 1pl-r &0Y r Source: Bloomberg At the end of December, the 2 -year Treasury yield was about 61 basis points higher and the 10 -Year Treasury yield was about 60 basis points higher, year -over -year. The spread between the 2 -year Treasury yield and 10 -year Treasury yield was 78 basis points at year-end compared to the average historical spread (since 2002) of about 135 basis points. 13 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B N ilk Section 2 1 Account Profile 14 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Objectives Investment Objectives As of December 31, 2021 The investment objectives of the City of Tustin are first, to provide safety of principal to ensure the preservation of capital in the overall portfolio; second, to provide adequate liquidity to meet all requirements which might be reasonably anticipated; and third, to earn a commensurate rate of return. Chandler Asset Management Performance Objective The performance objective for the accounts is to achieve a rate of return over a market cycle that equals or exceeds the return on a market index of similar duration and sector allocation. Strategy In order to achieve these objectives, the portfolio invests in high quality fixed income securities consistent with the investment policy and California Government Code. 15 CJli DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B compliance As of December 31, 2021 City of Tustin Consolidated This portfolio is a consolidation of assets managed by Chandler Asset Management and assets managed internally by Client. Chandler relies on Client to provide accurate information for reporting assets and producing this compliance statement. Category Standard Comment No limitations; U.S. government obligations issued by the U.S. Treasury and backed by the full faith and credit of the Federal U.S. Treasuries Complies government 50% max per issuer; Federal agencies or U.S. government-sponsored enterprise obligations, participations, or other instruments, Federal Agencies including those issued by or fully guaranteed as to principal and interest by federal agencies or U.S. government-sponsored Complies enterprises AA" rating category or better by a NRSRO; 5% max; 5% max per issuer; USD denominated senior unsecured unsubordinated obligations; Issued or unconditionally guaranteed by one of the three supranational banking groups: International Bank for Supranational Obligations Complies Reconstruction and Development (IBRD), International Finance Corporation (IFC), or Inter -American Development Bank (IADB); Supranational securities will not be purchased until further notice from staff at the City of Tustin. 30% max; 5% max per issuer; Bonds issued by the local agency (City of Tustin bonds); State of California and any local agency Municipal Securities (CA, Local Agency) within the State of California, including bonds payable solely out of the revenues form a revenue-producing property owned, Complies controlled, or operated by a local agency, or by a department, board, agency, or authority of the local agency 30% max; 5% max per issuer; Bonds of any of the other 49 states in addition to California, including bonds payable solely out of Municipal Securities (CA, Other States) the revenues from a revenue-producing property owned, controlled, or operated by a state, or by a department, board, agency, or Complies authority of any of the other 49 states, in addition to California "A" rating or better by a NRSRO; 30% max; 5% max per issuer; 10% max of any single issuer (combined issuer limitation of a local agency's investments in commercial paper and medium-term notes); Obligations of a domestic corporation or depository Corporate Medium Term Notes institution; If the credit rating of a security is downgraded below the minimum rating level for a new investment of that security, Complies the Treasurer shall evaluate the downgrade on a case-by-case basis to determine if the security should be held or sold. Mortgage Pass -Through Securities "AA" rated or better by a NRSRO; 20% max; 10% max per issuer Complies 30% max; 5% max per issuer; Certificates of deposit issued by a nationally or state -chartered bank, or a federal association, a Negotiable Certificates of Deposit (NCD) Complies state or federal credit union, or by a federally -licensed or state -licensed branch of a foreign bank Certificate of Deposit Placement Service (CDARS) 30% max; The City may utilize these at the discretion of the Treasurer Complies Collateralized Bank Deposits/ Time or 30% max per issuer; All active (checking/savings accounts) and inactive (time or certificates of deposit) above FDIC insured limits Complies Certificates of Deposit must be collateralized pursuant to Government Code "A" rating or better by Moody's or equivalent rating by a NRSRO; 30% max; 5% max per issuer; 180 days maturity; Short-term Bankers' Acceptances Complies debt instruments issued by a company that is guaranteed by a commercial bank 16 car DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B compliance As of December 31, 2021 City of Tustin Consolidated This portfolio is a consolidation of assets managed by Chandler Asset Management and assets managed internally by Client. Chandler relies on Client to provide accurate information for reporting assets and producing this compliance statement. Category Standard Comment 17 Q° A -1/P-1 rating or equivalent by a NRSRO, plus A long term rating by a NRSRO; 30% max, 5% max per issuer; 10% max of any single issuer (combined issuer limitation of a local agency's investments in commercial paper and medium-term notes); 10% max outstanding from a single issuer; 270 days max maturity; "'Prime" quality commercial paper with the highest rating by a NRSRO; The entity that issues the commercial paper shall meet all conditions in either (1) or ( 2): (1) a. Organized and operating in the U.S. Commercial Paper as a general corporation; b. Has total assets >$500 million; c. Has debt other than commercial paper, if any, that is "A" rating Complies category or higher by a NRSRO; (2) a. Organized within the U.S. as a special purpose corporation, trust, or LLC; b. Has program wide credit enhancements including, but not limited to, overcollateralization, letters of credit or surety bond; and c. "A-1" rated or higher by a NRSRO AAA or highest ranking of two of the three highest ranking NRSRO; Retained an investment adviser registered with SEC with > 5 Money Market Mutual Funds years experience investing assets of at least $500 million; Must invest solely in investments, which the City itself could legally Complies purchase; 20% max; 10% max per Money Market Mutual Fund Max amount limited to the amount as specified by LAIF; Principal amount withdrawal of $10 million or > needs 24-hour notice, Local Agency Investment Fund (LAIF) and less than $10 million may be withdrawn the same day; Fees charged by LAIF are limited by Statute; Not used by investment Complies adviser Local Government Investment Pool Investment in OCIP is allowable according to guidelines in Government Code; Max amount permitted by County Treasurer; Not (LGIP)/Orange County Investment Pool Complies (OCIP) used by investment adviser Joint Powers Authority (JPA) Investment 50% max per issuer; Shares of beneficial interest issued by a joint powers' authority organized pursuant to Section 6509.7 that Complies Pools invests in securities and obligations authorized in subdivisions (a) to (q), inclusive per policy Repurchase Agreements 30% max; 5% max per issuer; 1 year max maturity; 102% Collateralized; Not used by investment adviser Complies Inverse floaters, range notes, mortgage derived interest -only strips; zero interest accrual if held to maturity; Purchasing or selling Prohibited securities on margin, credit, or for other than full cash payment, and shall not be pledged as collateral; Reverse Repurchase Complies Agreements; Supranational securities will not be purchased until further notice from staff at the City of Tustin. Weighted Average Maturity 36 months max Complies Maximum Maturity 5 years, unless authorized by City Council Complies 17 Q° DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Portfolio Characteristics As of December 31, 2021 City of Tustin Consolidated Account Average Maturity (yrs) 2.64 0.46 0.50 Average Modified Duration 2.57 0.43 0.46 Average Purchase Yield n/a 0.50% 0.57% Average Market Yield 0.85% 0.32% 0.30% Average Quality" AAA AA+/Aa3 AA-/Aa3 Total Market Value 204,464,182 199,876,513 *ICE BofA 1-5 Yr US Treasury & Agency Index **Benchmark is a blended rating of S&P, Moody's, and Fitch. Portfolio is S&P and Moody's respectively. 18 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Sector Distribution Municipal Bonds 1.5% Money Market Fund 0.1% Local Gov Investment Pool 27.3% December 31, 2021 Negotiable CD US Treasury 2.3% 1.9% Agency 4.4% City of Tustin Consolidated Account Cash 9.1% Corporate 12.0% Municipal Bonds 1.5% Money Market Fund 0.0% Local Gov Investment Pool 0.4% LAI F 42.2% September 30, 2021 Negotiable CD US Treasury 2.9% 2.0% As of December 31, 2021 Agency 4.6% Cash 34.5% LAIF Corporate 41.3% 11.9% - $9,046,129.67 $18,660,678.64 $24,565,620.34 $84,439,776.97 ® $9,128,515.67 $68,929,114.27 $23,854,553.81 $84,391,774.30 $55,721,683.23 $293,043.72 $3,047,656.67 - $4,783,793.44 - $719,777.08 $31,181.02 - $3,061,422.92 $5,817,384.85 $3,905,799.01 $3,942,788.80 19 C`1% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Portfolio Allocation LAIF Local Gov Investment Pool 1 0.4% Corporate Cash - Agency 4.4% 4.6% Negotiable CD 2.3% - 2.9% US Treasury = 2.0% Municipal Bonds 1.5% Money Market 1 0.1% Fund 0.0% City of Tustin Consolidated Account E 12.0% 94 11.9% 9.1% 27.3% As of December 31, 2021 34.5% ■ 12/31/2021 ■ 9/30/2021 41.3% 42.2% 20 C`1% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Issuers City of Tustin Consolidated Account - Account #10795 As of December 31, 2021 Local Agency Investment Fund LAIF 41.30% CAMP Local Gov Investment Pool 27.25% Bank Cash Account Cash 9.13% Toyota Motor Corp Corporate 2.26% Federal Home Loan Bank Agency 1.98% Government of United States US Treasury 1.91% Federal Home Loan Mortgage Corp Agency 1.49% JP Morgan Chase & Co Corporate 1.00% ChevronTexaco Corp Corporate 0.99% Apple Inc Corporate 0.99% Federal National Mortgage Association Agency 0.96% US Bancorp Corporate 0.69% Chubb Corporation Corporate 0.53% Bank of America Corp Corporate 0.50% Bank of Montreal Chicago Corporate 0.50% Visa Inc Corporate 0.50% City of Industry CA Municipal Bonds 0.50% State of California Municipal Bonds 0.49% Procter & Gamble Company Corporate 0.49% Amazon.com Inc Corporate 0.49% United Health Group Inc Corporate 0.48% Charles Schwab Corp/The Corporate 0.48% Royal Bank of Canada Corporate 0.48% Caterpillar Inc Corporate 0.48% Toronto Dominion Holdings Corporate 0.48% Wal-Mart Stores Corporate 0.44% MasterCard Inc Corporate 0.25% Santa Rosa Regional Resources Municipal Bonds 0.25% First American Govt Oblig Fund Money Market Fund 0.14% Delaware State Police FCU Negotiable CD 0.13% UBS Corp Negotiable CD 0.13% California Edl Facs Auth Rev Municipal Bonds 0.13% Murrieta Redevelopment Agency Municipal Bonds 0.12% Sallie Mae Bank Negotiable CD 0.12% Alliance Credit Union MO Negotiable CD 0.12% First Bank of Highland Negotiable CD 0.12% First Premier Bank Negotiable CD 0.12% Signature Bank Chicago IL Negotiable CD 0.12% 21 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Issuers City of Tustin Consolidated Account — Account #10795 As of December 31, 2021 Mountain America FCU Negotiable CD 0.12% Allegiance Bank Negotiable CD 0.12% Barclays Bank Negotiable CD 0.12% FNB Bank Inc Negotiable CD 0.12% First Internet Bank of Indiana Negotiable CD 0.12% Traverse City State Bank Negotiable CD 0.12% DNB First NA Negotiable CD 0.12% First Jackson Bank Inc Negotiable CD 0.12% Celtic Bank Negotiable CD 0.12% Nebraska State Bank & Trust Negotiable CD 0.12% Ohio Valley Bank Negotiable CD 0.12% Goldman Sachs Inc. Negotiable CD 0.12% TOTAL 100.00% 22 Cit'% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Maturity Distribution As of December 31, 2021 $200,000,000,00 $150:000,000.09 $100.000,000.00 $50.000,000.00 $0.00 City of Tustin Consolidated Account 0-.25 .25-.5 .5-1 1-2 2-3 3-4 4-5 5+ Maturity (Yrs) 23 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Quality Distribution 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% City of Tustin Consolidated Account December 31, 2021 vs. September 30, 2021 I. W-- 01:1 AAA AA A ■ 12/31/2021 <A _ 9/30/2021 As of December 31, 2021 NR 12/31/21 27.4% 11.1% 8.3% 0.0% 53.3% 09/30/21 0.4% 11.4% 8.1% 0.0% 80.1% Source: S&P Ratings 24 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B I Duration Distribution 90.0% 80.0% 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% City of Tustin Consolidated Account December 31, 2021 vs. September 30, 2021 0-0.25 0.25-0.50 0.50-1 1-2 2-3 ■ December 31, 2021 M- 3-4 4-5 A September 30, 2021 As of December 31, 2021 5+ 12/31/21 81.0% 3.9% 4.3% 0.8% 0.4% 5.1% 4.4% 0.0% 09/30/21 78.1% 3.3% 7.8% 1.6% 0.1% 3.6% 5.6% 0.0% 25 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Investment Performance City of Tustin Consolidated Account Total Rate of Return Annualized Since Inception 11/30/2020 0.40% 0.20% 0.00% -0.20% -0.40% -0.60% -0.80% -1.00% As of December 31, 2021 -1.20% 12 months 2 years 3 years 5 years 10 years Since Inception ■ City of Tustin Consolidated Account ICE BofA 1-5 Yr US Treasury & Agency Index ■ ICE BofA 1-3 Yr US Treasury & Agency Index Annualized TOTAL RATE OF RETURN 3 months 12 months 2 years 3 years 5 years 10 years Since Inception City of Tustin Consolidated Account -0.04% 0.16% N/A N/A N/A N/A 0.19% ICE BofA 1-5 Yr US Treasury & Agency Index -0.68% -1.09% N/A N/A N/A N/A -0.94% ICE BofA 1-3 Yr US Treasury & Agency Index -0.53% -0.55% N/A N/A N/A N/A -0.46% 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. 26 Q1` DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B N ilk Section 3 1 Portfolio Holdings 27 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Holdings Report As of December 31, 2021 City of Tustin Consolidated Account - Account #10795 Agency 3130AB3U8 FHLB Callable Note 1X 4/26/2019 4,000,000.00 04/26/2017 4,000,000.00 100.59 4,023,744.00 1.98% Aaa / AA+ 0.32 2.100% Due 04/26/2022 2.10% 4,000,000.00 0.24% 15,166.67 23,744.00 NR 0.32 3134GBMB5 FHLMC Callable Note 1X 5/25/2018 1,000,000.00 05/25/2017 1,000,000.00 100.72 1,007,223.00 0.49% Aaa / AA+ 0.40 2.050% Due 05/25/2022 2.05% 1,000,000.00 0.24% 2,050.00 7,223.00 AAA 0.40 3134GBWQ1 FHLMC Callable Note 1X 7/27/2018 2,000,000.00 07/27/2017 1,996,000.00 101.00 2,019,912.00 1.00% Aaa / AA+ 0.57 2.000% Due 07/27/2022 2.04% 1,999,546.55 0.26% 17,111.11 20,365.45 AAA 0.57 3135GO4Z3 FNMA Note 2,000,000.00 04/12/2021 1,982,980.00 98.03 1,960,534.00 0.96% Aaa / AA+ 3.46 0.500% Due 06/17/2025 0.71% 1,985,913.33 1.08% 388.89 (25,379.33) AAA 3.42 1,001,898.00 0.49% 8,978,980.00 0.10 9,011,413.00 4.42% Aaa / AA+ 1.07 TOTAL Agency 9,000,000.00 1.77% 8,985,459.88 0.43% 34,716.67 25,953.12 Aaa 1.06 Cash Apple Inc Callable Note Cont 4/11/2022 2,000,000.00 01 2,015,402.54 90BOFA$00 Cash BOA Cash Acct 18,660,678.64 Various 18,660,678.64 1.00 18,660,678.64 9.13% NR/NR 0.00 0.25% 18,660,678.64 0.25% 0.00 0.00 NR 0.00 18,660,678.64 18,660,678.64 9.13% NR/NR 0.00 TOTAL Cash 18,660,678.64 0.25% 18,660,678.64 0.25% 0.00 0.00 NR 0.00 A+ Corporate Apple Inc Callable Note Cont 4/11/2022 2,000,000.00 06/26/2017 2,015,402.54 100.51 2,010,218.00 0.99% Aaa / AA+ 89236TDP7 Toyota Motor Credit Corp Note 1,000,000.00 07/13/2017 1,017,027.84 100.04 1,000,422.00 0.50% Al/A+ 0.03 NR 2.600% Due 01/11/2022 2.20% 1,000,103.64 1.07% 12,277.78 318.36 A+ 0.03 742718DY2 Procter & Gamble Cc Note 1,000,000.00 07/16/2018 979,800.00 100.19 1,001,898.00 0.49% Aaa / AA- 0.10 16,871.53 2.300% Due 02/06/2022 2.90% 999,441.05 0.34% 9,263.89 2,456.95 NR 0.10 166764BN9 Chevron Corp Callable Note Cont 2/3/2022 2,000,000.00 08/10/2017 2,034,400.00 100.18 2,003,534.00 0.99% Aa2 / AA- 0.17 1,000,327.14 2.498% Due 03/03/2022 2.10% 2,001,259.54 0.49% 16,375.78 2,274.46 NR 0.09 037833CQ1 Apple Inc Callable Note Cont 4/11/2022 2,000,000.00 06/26/2017 2,015,402.54 100.51 2,010,218.00 0.99% Aaa / AA+ 0.36 2.300% Due 05/11/2022 2.13% 2,001,124.90 0.45% 6,388.89 9,093.10 NR 0.28 89236TEC5 Toyota Motor Credit Corp Note 2,500,000.00 11/01/2017 2,482,750.00 101.12 2,527,987.50 1.24% Al/A+ 0.69 2.150% Due 09/08/2022 2.30% 2,497,566.31 0.51% 16,871.53 30,421.19 A+ 0.68 92826CAG7 Visa Inc Callable Note Cont 8/15/2022 1,000,000.00 10/03/2017 1,002,301.43 101.06 1,010,606.00 0.50% Aaa / AA- 0.71 2.150% Due 09/15/2022 2.10% 1,000,327.14 0.44% 6,330.56 10,278.86 NR 0.62 89236TFNO Toyota Motor Credit Corp Note 1,000,000.00 02/28/2019 1,019,000.00 104.51 1,045,090.00 0.52% Al/A+ 1.72 3.450% Due 09/20/2023 3.00% 1,007,154.95 0.80% 9,679.17 37,935.05 A+ 1.66 57636CIAN4 MasterCard Inc Callable Note 1x 02/03/2025 500,000.00 11/01/2021 515,365.00 102.56 512,791.50 0.25% Al / A+ 3.17 2.000% Due 03/03/2025 1.06% 514,619.49 1.15% 3,277.78 (1,827.99) NR 2.98 28 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Holdings Report 06367WB85 Bank of Montreal Note 1.850% Due 05/01/2025 As of December 31, 2021 City of Tustin Consolidated Account - Account #10795 1,000,000.00 08/17/2021 1,034,530.00 101.52 1,015,196.00 0.50% A2 / A- 3.33 0.90% 1,031,079.56 1.38% 3,083.33 (15,883.56) AA- 3.22 91159HHZ6 US Bancorp Callable Note Cont 4/11/2025 1,400,000.00 12/23/2021 1,406,818.00 100.45 1,406,354.60 0.69% A2/A+ 3.36 1.450% Due 05/12/2025 1.30% 1,406,795.85 1.31% 2,763.06 (441.25) A+ 3.19 89114QCK2 Toronto Dominion Bank Note 1,000,000.00 08/17/2021 993,000.00 97.37 973,703.00 0.48% Al/A 3.70 0.750% Due 09/11/2025 0.93% 993,636.79 1.48% 2,291.67 (19,933.79) AA- 3.61 14913R2H9 Caterpillar Financial Service Note 1,000,000.00 04/21/2021 991,780.00 98.12 981,218.00 0.48% A2 / A 3.87 0.800% Due 11/13/2025 0.98% 993,029.05 1.30% 1,066.67 (11,811.05) A 3.79 06051GHY8 Bank of America Corp Callable Note Cont 2/13/2025 1,000,000.00 04/20/2021 1,030,470.00 101.33 1,013,273.00 0.50% A2 / A- 4.12 2.015% Due 02/13/2026 1.13% 1,026,067.62 1.40% 7,724.17 (12,794.62) AA- 3.92 46647PBK1 JP Morgan Chase & Co Callable Note Cont 4/22/2025 2,000,000.00 Various 2,072,110.00 101.54 2,030,788.00 1.00% A2 / A- 4.31 2.083% Due 04/22/2026 1.26% 2,065,799.45 1.60% 7,984.84 (35,011.45) AA- 3.18 00440EAV9 Chubb INA Holdings Inc Callable Note Cont 2/3/2026 1,000,000.00 07/23/2021 1,102,780.00 107.27 1,072,667.00 0.53% A3 / A 4.34 3.350% Due 05/03/2026 1.13% 1,093,452.46 1.51% 5,397.22 (20,785.46) A 3.82 023135BX3 Amazon.com Inc Callable Note Cont 4/12/2026 1,000,000.00 05/12/2021 995,200.00 99.07 990,732.00 0.49% Al / AA 4.36 1.000% Due 05/12/2026 1.10% 995,810.53 1.22% 1,361.11 (5,078.53) AA- 4.25 808513BR5 Charles Schwab Corp Callable Note Cont 4/13/2026 1,000,000.00 07/23/2021 1,007,990.00 98.71 987,073.00 0.48% A2 / A 4.37 1.150% Due 05/13/2026 0.98% 1,007,269.03 1.46% 1,533.33 (20,196.03) A 4.23 91324PEC2 United Health Group Inc Callable Note Cont 4/15/2026 1,000,000.00 07/28/2021 1,007,110.00 98.97 989,735.00 0.48% A3/A+ 4.37 1.150% Due 05/15/2026 1.00% 1,006,480.26 1.39% 1,469.44 (16,745.26) A 4.24 78016EZT7 Royal Bank of Canada Note 1,000,000.00 07/28/2021 999,090.00 97.87 978,703.00 0.48% A2 / A 4.54 1.150% Due 07/14/2026 1.17% 999,167.93 1.64% 5,334.72 (20,464.93) AA- 4.37 931142ERO Wal-Mart Stores Callable Note Cont 08/17/2026 900,000.00 09/22/2021 902,277.00 98.94 890,425.80 0.44% Aa2 / AA 4.72 1.050% Due 09/17/2026 1.00% 902,153.07 1.28% 2,730.00 (11,727.27) AA 4.56 24,609,201.81 24,442,415.40 12.01% Al / A+ 2.52 TOTAL Corporate 24,300,000.00 1.62% 24,542,338.62 1.04% 123,204.94 (99,923.22) A+ 2.33 29 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2021 LAIF Various 293,043.72 1.00 293,043.72 90LAIF$00 Local Agency Investment Fund State Pool 84,395,825.43 Various 84,395,825.43 1.00 84,395,825.43 41.30% NR/NR 0.00 0.22% 84,395,825.43 0.22% 43,951.54 0.00 NR 0.00 84,395,825.43 84,395,825.43 41.30% NR/NR 0.00 TOTAL LAW 84,395,825.43 0.22% 84,395,825.43 0.22% 43,951.54 0.00 NR 0.00 Local Gov Investment Pool Various 293,043.72 1.00 293,043.72 90CAMP$00 California Asset Mgmt Program CAMP 55,721,683.23 Various 55,721,683.23 1.00 55,721,683.23 27.25% NR / AAA 0.00 0.05% 55,721,683.23 0.05% 0.00 0.00 NR 0.00 55,721,683.23 55,721,683.23 27.25% NR / AAA 0.00 TOTAL Local Gov Investment Pool 55,721,683.23 0.05% 55,721,683.23 0.05% 0.00 0.00 NR 0.00 Money Market Fund 31846V203 First American Govt Obligation Fund Class Y TOTAL Money Market Fund Municipal Bonds 45656RDV1 City of Industry CA STE-REV 2.750% Due 01/01/2022 13063DADO California State TE -GO 2.367% Due 04/01/2022 293,043.72 Various 293,043.72 1.00 293,043.72 0.14% Aaa / AAA 0.00 0.58 0.01% 293,043.72 0.01% 0.00 0.00 AAA 0.00 AA 0.58 293,043.72 250,000.00 293,043.72 0.14% Aaa / AAA 0.00 293,043.72 0.01% 293,043.72 0.01% 0.00 0.00 Aaa 0.00 1,000,000.00 05/17/2017 1,013,000.00 100.00 1,000,000.00 0.50% AI/NR 0.00 102.18 2.45% 1,000,000.00 2.75% 13,750.00 0.00 NR 0.00 1,000,000.00 04/27/2017 1,010,000.00 100.55 1,005,450.00 0.49% Aa2 / AA- 0.25 2.15% 1,000,500.00 0.18% 5,917.50 4,950.00 AA 0.25 802629AX3 Santa Rosa Regional Resources STE-REV 500,000.00 10/03/2017 504,500.00 101.15 505,770.00 0.25% NR/AA+ 0.58 2.400% Due 08/01/2022 2.20% 500,541.12 0.42% 5,000.00 5,228.88 AA 0.58 62719PAY2 Murrieta Redevelopment Agency STE-TA 250,000.00 10/18/2017 249,345.00 100.97 252,432.50 0.12% NR / A 0.58 2.500% Due 08/01/2022 2.56% 249,920.56 0.82% 2,604.17 2,511.94 NR 0.57 13077DFD9 California State University TE -REV 250,000.00 08/02/2018 250,000.00 102.18 255,460.00 0.13% Aa2 / AA- 0.84 3.054% Due 11/01/2022 3.05% 250,000.00 0.43% 1,272.50 5,460.00 NR 0.82 3,026,845.00 3,019,112.50 1.49% Aa3 / AA- 0.30 TOTAL Municipal Bonds 3,000,000.00 2.37% 3,000,961.68 1.15% 28,544.17 18,150.82 AA 0.30 Negotiable CD 677721CNO Ohio Valley Bank Negotiable CD 248,000.00 07/19/2017 248,000.00 100.09 248,216.01 0.12% NR/NR 0.05 1.900% Due 01/19/2022 1.90% 248,000.00 0.23% 167.82 216.01 NR 0.05 30 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2021 63969ACD4 Nebraska State Bank & Trust Negotiable CD 248,000.00 04/21/2017 248,000.00 100.24 248,597.18 0.12% NR/NR 0.14 1.950% Due 02/21/2022 1.95% 248,000.00 0.26% 145.74 597.18 NR 0.14 15118RMF1 Celtic Bank Negotiable CD 248,000.00 04/21/2017 248,000.00 100.57 249,413.85 0.12% NR/NR 0.30 2.100% Due 04/21/2022 2.10% 248,000.00 0.22% 156.95 1,413.85 NR 0.30 32063KASI First Jackson Bank Inc Negotiable CD 248,000.00 11/08/2017 248,000.00 100.64 249,598.61 0.12% NR/NR 0.35 2.050% Due 05/09/2022 2.06% 248,000.00 0.23% 334.29 1,598.61 NR 0.35 25590AAH3 DNB First NA Negotiable CD 248,000.00 06/23/2017 248,000.00 100.84 250,084.19 0.12% NR/NR 0.48 2.000% Due 06/23/2022 2.00% 248,000.00 0.24% 122.30 2,084.19 NR 0.47 894333FF5 Traverse City State Bank Negotiable CD 248,000.00 06/28/2017 248,000.00 100.87 250,155.12 0.12% NR/NR 0.49 2.000% Due 06/28/2022 2.00% 248,000.00 0.23% 54.36 2,155.12 NR 0.49 06740KKD8 Barclays Bank Delaware Negotiable CD 247,000.00 07/12/2017 247,000.00 101.03 249,555.71 0.12% NR/NR 0.53 2.200% Due 07/12/2022 2.20% 247,000.00 0.24% 2,575.57 2,555.71 NR 0.52 32056GCQ1 First Internet Bank of IN Negotiable CD 248,000.00 07/14/2017 248,000.00 100.96 250,392.46 0.12% NR/NR 0.53 2.050% Due 07/14/2022 2.05% 248,000.00 0.24% 250.72 2,392.46 NR 0.53 330459BU1 FNB Bank Inc Negotiable CD 248,000.00 08/18/2017 248,000.00 101.09 250,702.46 0.12% NR/NR 0.63 2.000% Due 08/18/2022 2.00% 248,000.00 0.27% 190.25 2,702.46 NR 0.63 33610RQY2 First Premier Bank Negotiable CD 248,000.00 08/21/2017 248,000.00 101.14 250,836.13 0.12% NR/NR 0.64 2.050% Due 08/22/2022 2.05% 248,000.00 0.26% 1,852.53 2,836.13 NR 0.64 01859BAA3 Alliance Credit Union MO Negotiable CD 248,000.00 10/13/2017 248,000.00 101.52 251,775.06 0.12% NR/NR 0.78 2.250% Due 10/13/2022 2.25% 248,000.00 0.30% 1,223.01 3,775.06 NR 0.78 01748DAY2 Allegiance Bank Negotiable CD 248,000.00 11/03/2017 248,000.00 101.58 251,914.68 0.12% NR/NR 0.84 2.200% Due 11/03/2022 2.20% 248,000.00 0.32% 433.49 3,914.68 NR 0.83 319141JF5 First Bank of Highland Negotiable CD 248,000.00 11/08/2017 248,000.00 101.60 251,969.74 0.12% NR/NR 0.85 2.200% Due 11/08/2022 2.20% 248,000.00 0.32% 807.19 3,969.74 NR 0.85 62384RACO MOUNTAIN AMERICA FD CRIED Negotiable CD 248,000.00 11/08/2017 248,000.00 101.69 252,184.75 0.12% NR/NR 0.85 2.300% Due 11/08/2022 2.30% 248,000.00 0.32% 375.06 4,184.75 NR 0.85 82669VBY6 Signature Bank Chicago IL Negotiable CD 248,000.00 11/08/2017 248,000.00 101.56 251,863.84 0.12% NR/NR 0.85 2.150% Due 11/08/2022 2.15% 248,000.00 0.32% 788.84 3,863.84 NR 0.85 795450M93 Sallie Mae Bank Negotiable CD 245,000.00 04/18/2018 245,000.00 103.31 253,110.73 0.12% NR/NR 1.30 3.000% Due 04/18/2023 3.00% 245,000.00 0.44% 1,510.27 8,110.73 NR 1.27 90348JCW8 UBS Bank USA Negotiable CD 248,000.00 06/13/2018 248,000.00 104.00 257,913.55 0.13% NR/NR 1.45 3.250% Due 06/13/2023 3.25% 248,000.00 0.48% 419.56 9,913.55 NR 1.42 246399AB5 Delaware State Police FCU Negotiable CD 246,000.00 03/29/2019 246,000.00 105.09 258,515.50 0.13% NR/NR 2.24 3.000% Due 03/29/2024 3.00% 246,000.00 0.71% 1,900.60 12,515.50 NR 2.17 31 C,`% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2021 38149MYS6 Goldman Sachs Bank USA Negotiable CD 245,000.00 08/17/2021 243,775.00 99.09 242,776.14 0.12% NR/NR 4.65 1.050% Due 08/25/2026 1.15% 243,861.54 1.25% 909.18 (1,085.40) NR 4.51 4,701,775.00 4,769,575.71 2.34% NR / NR 0.95 TOTAL Negotiable CD 4,703,000.00 2.20% 4,701,861.54 0.36% 14,217.73 67,714.17 NR 0.93 3,138.59 (27,778.95) AAA 4.03 91282CBT7 US Treasury Note US Treasury 91282CBH3 US Treasury Note 2,000,000.00 04/27/2021 1,957,500.00 96.79 1,935,782.00 0.95% Aaa /AA+ 4.09 0.375% Due 01/31/2026 0.83% 1,963,560.95 1.18% 3,138.59 (27,778.95) AAA 4.03 91282CBT7 US Treasury Note 2,000,000.00 04/27/2021 1,989,531.25 98.15 1,963,046.00 0.96% Aaa / AA+ 4.25 0.750% Due 03/31/2026 0.86% 1,990,975.22 1.20% 3,832.42 (27,929.22) AAA 4.15 3,947,031.25 3,898,828.00 1.91% Aaa / AA+ 4.17 TOTAL US Treasury 4,000,000.00 0.85% 3,954,536.17 1.19% 6,971.01 (55,708.17) Aaa 4.09 204,335,064.08 204,212,575.63 100.00% Aa3 / AA+ 0.46 TOTAL PORTFOLIO 204,074,231.02 0.50% 204,256,388.91 0.32% 251,606.06 (43,813.28) AA 0.43 TOTAL MARKET VALUE PLUS ACCRUALS 204,464,181.69 32 c1'% DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B N ilk Section 4 1 Transactions 33 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Transaction Ledger City of Tustin Consolidated Account - Account #10795 September 30, 2021 through December 31, 2021 As of December 31, 2021 ACQUISITIONS 1,947,776.45 1,969,959.45 4,260.56 1,974,220.01 0.00 Security Purchase 10/15/2021 90LAIF$00 47,715.24 Local Agency Investment Fund State Pool 1.000 0.21% 47,715.24 0.00 47,715.24 0.00 Purchase 10/31/2021 90CAMP$00 31.28 California Asset Mgmt Program CAMP 1.000 0.05% 31.28 0.00 31.28 0.00 Purchase 11/03/2021 57636QAN4 500,000.00 MasterCard Inc Callable Note 1x 02/03/2025 103.073 1.04% 515,365.00 1,666.67 517,031.67 0.00 56,971,804.39 4,260.56 56,976,064.95 2% Due: 03/03/2025 DISPOSITIONS Purchase 11/30/2021 90CAMP$00 29.93 California Asset Mgmt Program CAMP 1.000 0.05% 29.93 0.00 29.93 0.00 Purchase 12/28/2021 91159HHZ6 1,400,000.00 US Bancorp Callable Note Cont 4/11/2025 100.487 1.30% 1,406,818.00 2,593.89 1,409,411.89 0.00 Maturity 10/20/2021 1.45% Due: 05/12/2025 248,000.00 Northfield Bank Negotiable CD 100.000 248,000.00 0.00 248,000.00 Subtotal 1,947,776.45 1,969,959.45 4,260.56 1,974,220.01 0.00 Security 12/31/2021 90CAMP$00 55,001,844.94 California Asset Mgmt Program CAMP 1.000 55,001,844.94 0.00 55,001,844.94 0.00 Contribution Subtotal 55,001,844.94 55,001,844.94 0.00 55,001,844.94 0.00 TOTAL ACQUISITIONS 56,949,621.39 56,971,804.39 4,260.56 56,976,064.95 0.00 DISPOSITIONS Maturity 10/13/2021 903572CC7 247,000.00 Uinta Bank Negotiable CD 100.000 247,000.00 0.00 247,000.00 0.00 2.05% Due: 10/13/2021 Maturity 10/20/2021 66612ABV9 248,000.00 Northfield Bank Negotiable CD 100.000 248,000.00 0.00 248,000.00 0.00 1.95% Due: 10/20/2021 Maturity 12/15/2021 717081DZ3 1,000,000.00 Pfizer Inc. Note 100.000 1,000,000.00 0.00 1,000,000.00 0.00 2.2% Due: 12/15/2021 Maturity 12/21/2021 39115UAZ6 248,000.00 Great Plains Bank SD Negotiable CD 100.000 248,000.00 0.00 248,000.00 0.00 1.85% Due: 12/21/2021 Maturity 12/30/2021 02554BCRO 247,000.00 American Eagle Bank IL Negotiable CD 100.000 247,000.00 0.00 247,000.00 0.00 2% Due: 12/30/2021 Subtotal 1,990,000.00 1,990,000.00 0.00 1,990,000.00 0.00 TOTAL DISPOSITIONS 1,990,000.00 1,990,000.00 0.00 1,990,000.00 0.00 34 C11% DocuSign Envelope ID: 062B9853-6381-4FOF-80B6-83CA408FF28B Important Disclosures As of December 31, 2021 2022 Chandler Asset Management, Inc, An Independent Registered Investment Adviser. Information contained herein is confidential. Prices are provided by IDC, an independent pricing source. In the event IDC does not provide a price or if the price provided is not reflective of fair market value, Chandler will obtain pricing from an alternative approved third party pricing source in accordance with our written valuation policy and procedures. Our valuation procedures are also disclosed in Item 5 of our Form ADV Part 2A. Performance results are presented gross -of -advisory fees and represent the client's Total Return. The deduction of advisory fees lowers performance results. These results include the reinvestment of dividends and other earnings. Past performance may not be indicative of future results. Therefore, clients should not assume that future performance of any specific investment or investment strategy will be profitable or equal to past performance levels. All investment strategies have the potential for profit or loss. Economic factors, market conditions or changes in investment strategies, contributions or withdrawals may materially alter the performance and results of your portfolio. Index returns assume reinvestment of all distributions. Historical performance results for investment indexes generally do not reflect the deduction of transaction and/or custodial charges or the deduction of an investment management fee, the incurrence of which would have the effect of decreasing historical performance results. It is not possible to invest directly in an index. Source ice Data Indices, LLC ("ICE"), used with permission. ICE permits use of the ICE indices and related data on an "as is" basis; ICE, its affiliates and their respective third party suppliers disclaim any and all warranties and representations, express and/or implied, including any warranties of merchantability or fitness for a particular purpose or use, including the indices, index data and any data included in, related to, or derived therefrom. Neither ICE data, its affiliates or their respective third party providers guarantee the quality, adequacy, accuracy, timeliness or completeness of the indices or the index data or any component thereof, and the indices and index data and all components thereof are provided on an "as is" basis and licensee's use it at licensee's own risk. ICE data, its affiliates and their respective third party do not sponsor, endorse, or recommend chandler asset management, or any of its products or services. This report is provided for informational purposes only and should not be construed as a specific investment or legal advice. The information contained herein was obtained from sources believed to be reliable as of the date of publication, but may become outdated or superseded at any time without notice. Any opinions or views expressed are based on current market conditions and are subject to change. This report may contain forecasts and forward-looking statements which are inherently limited and should not be relied upon as indicator of future results. Past performance is not indicative of future results. This report is not intended to constitute an offer, solicitation, recommendation or advice regarding any securities or investment strategy and should not be regarded by recipients as a substitute for the exercise of their own judgment. Fixed income investments are subject to interest, credit and market risk. Interest rate risk: the value of fixed income investments will decline as interest rates rise. Credit risk: the possibility that the borrower may not be able to repay interest and principal. Low rated bonds generally have to pay higher interest rates to attract investors willing to take on greater risk. Market risk: the bond market in general could decline due to economic conditions, especially during periods of rising interest rates. Ratings information have been provided by Moody's, S&P and Fitch through data feeds we believe to be reliable as of the date of this statement, however we cannot guarantee its accuracy. Security level ratings for U.S. Agency issued mortgage-backed securities ("MBS") reflect the issuer rating because the securities themselves are not rated. The issuing U.S. Agency guarantees the full and timely payment of both principal and interest and carries a AA+/Aaa/AAA by S&P, Moody's and Fitch respectively. 35 CJJJ DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B Benchmark Disclosures As of December 31, 2021 ICE BofA 1-5 Yr US Treasury & Agency Index The ICE BofA 1-5 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody's, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than five years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies. ICE BofA 1-3 Yr US Treasury & Agency Index The ICE BofA 1-3 Year US Treasury & Agency Index tracks the performance of US dollar denominated US Treasury and nonsubordinated US agency debt issued in the US domestic market. Qualifying securities must have an investment grade rating (based on an average of Moody's, S&P and Fitch). Qualifying securities must have at least one year remaining term to final maturity and less than three years remaining term to final maturity, at least 18 months to maturity at time of issuance, a fixed coupon schedule, and a minimum amount outstanding of $1 billion for sovereigns and $250 million for agencies. 36 C11 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B CITY OF TUSTIN Monthly Investment Report December 31, 2021 Restricted Deposits with Fiscal Agents [ll Description / Limits [2] [31 [4] Face Amount Shares YTM@Cost Credit Rating Cost Value +Accrued Interest [5] Market Value 2016 Successor Agency Tax Allocation Bonds, Refunding 10.30 N/A 10.30 10.30 2016 Water Revenue Bonds, Refunding 0.96 N/A 0.96 0.96 2012 Water Revenue Bonds - Refunding 0.12 N/A 0.12 0.12 2020 Water Revenue Bonds 0.00 N/A 0.00 0.00 CFD 04-1 689,496.12 N/A 689,496.12 689,496.12 CFD 06-1 4,650,832.03 N/A 4,650,832.03 4,650,832.03 CFD 07-1 1,137,816.56 N/A 1,137,816.56 1,137,816.56 CFD 14-1 5,355,447.91 N/A 5,355,447.91 5,355,447.91 11,833,604.00 11,833,604.00 11,833,604.00 Restricted Deposits with Fiscal Agents TOTAL 11,833,604.00 11,833,604.00 DocuSign Envelope ID: 062B9853-6381-4FOF-8OB6-83CA408FF28B PUBLIC AGENCY RETIREMENT SERVICES PARS CITY OF TUSTIN Account Report for the Period PARS Post -Employment Benefits Trust 12/1/2021 to 12/31/2021 Matthew West City Manager City of Tustin 300 Centennial Way Tustin, CA 92780 Account Summary Investment Return Annualized Return Source 1 -Month 3 -Months 1 -Year F -3 -Years 5 -Years 10 -Years Plan's Inception Date OPEB 2.08% 3.89% 10.34% 13.02% 6/26/2018 PENSION 2.08% 3.89% 10.33% 13.04% 6/26/2018 Information as provided by US Bank, Trustee for PARS; Not FDIC Insured; No Bank Guarantee; May Lose Value Past performance does not guarantee future results. Performance returns may not reflect the deduction of applicable fees, which could reduce returns. Information is deemed reliable but maybe subject to change. Investment Return: Annualized rate of return is the return on an investment over a period other than one year multiplied or divided to give a comparable one-year return. Account balances are inclusive of Trust Administration, Trustee and Investment Management fees Headquarters - 4350 Von Karman Ave., Suite 100, Newport Beach, CA 92660 800.540.6369 Fax 949.250.1250 www.pars.org Balance as of Balance as of Source 12/1/2021 Contributions Earnings Expenses Distributions Transfers 12/31/2021 OPEB $2,611,744.05 $0.00 $54,308.16 $1,190.26 $0.00 $0.00 $2,664,861.95 PENSION $7,451,451.36 $0.00 $154,913.11 $3,395.81 $0.00 $0.00 $7,602,968.66 Totals $10,063,195.41 $0.00 $209,221.27 $4,586.07 $0.00 $0.00 $10,267,830.61 Investment Selection Source OPEB City of Tustin - OPEB PENSION City of Tustin - Pension Investment Objective Source Individual account based on Moderate Index PLUS. The dual goals of the Moderate Strategy are growth of principal and income. It is expected that OPEB dividend and interest income will comprise a significant portion of total return, although growth through capital appreciation is equally important. The portfolio will be allocated between equity and fixed income investments. Individual account based on Moderate Index PLUS. The dual goals of the Moderate Strategy are growth of principal and income. It is expected that PENSION dividend and interest income will comprise a significant portion of total return, although growth through capital appreciation is equally important. The portfolio will be allocated between equity and fixed income investments. Investment Return Annualized Return Source 1 -Month 3 -Months 1 -Year F -3 -Years 5 -Years 10 -Years Plan's Inception Date OPEB 2.08% 3.89% 10.34% 13.02% 6/26/2018 PENSION 2.08% 3.89% 10.33% 13.04% 6/26/2018 Information as provided by US Bank, Trustee for PARS; Not FDIC Insured; No Bank Guarantee; May Lose Value Past performance does not guarantee future results. Performance returns may not reflect the deduction of applicable fees, which could reduce returns. Information is deemed reliable but maybe subject to change. Investment Return: Annualized rate of return is the return on an investment over a period other than one year multiplied or divided to give a comparable one-year return. Account balances are inclusive of Trust Administration, Trustee and Investment Management fees Headquarters - 4350 Von Karman Ave., Suite 100, Newport Beach, CA 92660 800.540.6369 Fax 949.250.1250 www.pars.org