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HomeMy WebLinkAbout04 QUARTERLY INVESTMENT REPORT ENDING DECEMBER 31, 2023DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 4 Agenda Item Reviewed: Ds 0 AGENDA REPORT City Manager r� Finance Director MEETING DATE: FEBRUARY 6, 2024 TO: NICOLE BERNARD, ACTING CITY MANAGER FROM: JENNIFER KING, 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, 2023 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 ensure 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, 2023 is rendered. The City's total cash and investments amounted to approximately $228 million as of December 31, 2023. The weighted average yield for the investment portfolio was 4.43%, which is slightly higher than the weighted average portfolio yield for the prior quarter. Beginning in October 2023, short-term U.S. Treasury rates started to decline, drawing from decelerating inflation readings. The Federal Open Market Committee (FOMC) kept the target Federal Funds rate in the current range of 5.25%- 5.50% at its November and December meetings. The labor market continues to add jobs at a more moderate pace and the national unemployment rate remains low at 3.7%. The FOMC signaled that the federals funds rate is likely at its peak as inflation and economic growth stabilizes. As a result, the 2-year Treasury yield decreased to 4.25% by December 2023, compared to a yield of 5.05% in September 2023. The 5-year Treasury yield decreased to 3.85% by December 2023, compared to a yield of 4.61 % in September 2023. DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Quarterly Investment Report for the Period Ending December 31, 2023 Page 2 of 2 PARS Pension Trust Since 2018, the City has made contributions totaling $9.6 million into a Pension Trust, which is held by Public Agency Retirement Services (PARS). A Pension Trust provides 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 risks and return and provides for diversification. Pension Trust Fund assets amounted to $11.5 million on December 31, 2023. The five-year annualized return for the PARS Pension Trust Fund was 6.95%. PARS OPEB Trust The City has also made $3 million in contributions into an Other Post -Employment Benefits (OPEB) Trust since the trust's inception. The OPEB Trust is held by PARS and includes funds that are set aside for future retiree healthcare costs. Trust assets are managed in a customized investment strategy that balances risk and return and provides for diversification. OPEB Trust Fund assets amounted to $3.6 million on December 31, 2023. The five-year annualized return for the PARS OPEB Trust Fund was 6.94%. Investment Compliance Certification On January 25, 2024, the Audit Commission reviewed the investment report and certified that the portfolio is in compliance with the City's Investment Policy and the California Government Code with the following exception. • The City's Investment Policy limits investment in Joint Power Authority (JPA) pools to 50% per issuer. The City's investment in the CAMP JPA pool was 50.42% on December 31, 2023, primarily due to receiving a $10 million reimbursement from the Navy on December 28, 2023. The fund was subsequently disbursed to meet vendor obligations; hence brought the portfolio into compliance. 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 six (6) months and the projected cash flow needs for the completion of various capital projects, which include, but not limited to traffic and street improvements, water system improvements, park projects, improvements to public facilities and capital projects at the Tustin Legacy. Jennifer King Finance Director/City Treasurer Attachments: Investment Report Certification Quarterly Investment Report for the Period Ending December 31, 2023 Restricted Deposits with Fiscal Agents as of December 31, 2023 PARS Trust Statement as of December 31, 2023 DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 "I January 25, 2024 FINANCE DEPARTMENT Remembering what connects us. Honorable Mayor and Members of the City Council: Re: Investment Report Certification In compliance with California Government Code Section 53646, the attached Investment Report for the Quarter Ending December 31, 2023 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 except for the following: • Investment in Joint Power Authority (JPA) pools is limited to 50% per issuer. The City's investment in the CAMP JPA pool was 50.42% on December 31, 2023, primarily due to a large reimbursement received close to year end. The fund was subsequently disbursed to meet vendor obligations; hence brought the portfolio into compliance. In addition, the Treasurer's cash management program and cash flow analysis indicates that sufficient liquidity is on hand to meet anticipated expenditures for the next six (6) months. Respectfully submitted, Jered Elmore, Chair City of Tustin Audit Commission J Jennifer King, Finance Director/City Treasurer City of Tustin 300 Centennial Way, Tustin, CA 92780 • 714-573-3060 • tustinca.org DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 INVESTMENT REPORT City of Tustin Period Ending December 31, 2023 CHANDLER it% ASSET MANAGEMENT CHANDLER ASSET MANAGEMENT, INC. 1 800.317.4747 1 www.chandlerasset.com DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 ITable of Contents SECTION 1 SECTION 2 SECTION 3 SECTION 4 Economic Update Account Profile Portfolio Holdings Transactions As of December 31, 2023 IS, DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 VijL+k+ Section 1 1 Economic Update 2 C►1 DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Economic Update Recent economic data has shown above trend growth fueled by a rise in consumer spending and a continuing healthy US job market. Inflationary trends are subsiding, but core levels remain above the Fed's target. Given the cumulative effects of restrictive monetary policy and tighter financial conditions, we believe the economy will gradually soften and the Fed will loosen monetary policy in 2024. As expected at the December meeting, the Federal Open Market Committee voted unanimously to leave the Federal Funds rate unchanged at a target range of 5.25 - 5.50%. Fed Chair Powell signaled that the federal funds rate is likely at or near its peak. The new Summary of Economic Projections reflected Core PCE inflation reaching the target 2% level in 2026 without a significant increase in unemployment. We believe the FOMC will loosen monetary policy in mid-2024 as inflation and economic growth continue to moderate. ■ US Treasury rates fell steeply across the yield curve in December on decelerating inflation readings and a more dovish Federal Reserve outlook. The 2-year Treasury yield declined 43 basis points to 4.25%, the 5-year Treasury yield dropped 42 basis points to 3.85%, and the 10. year Treasury yield decreased 45 basis points to 3.88%. The inversion between the 2-year Treasury yield and 10-year Treasury yield widened to -37 basis points at December month -end versus -35 basis points at November month -end. The spread between the 2-year Treasury and 10-year Treasury yield one year ago was -55 basis points. The inversion between 3-month and 10-year Treasuries widened to - 146 basis points in December from -107 basis points in November. Interest rates peaked in 2023 followed by the Fed's dovish pivot late in the year, resulting in a decline in yields across the curve and signaling less restrictive monetary policy in 2024. The shape of the yield curve indicates that the probability of recession persists. 3 QtJ DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Employment 1,000 0 0 600 C 400 0 L H Owil1f 0 -200 -400 Nonfarm Payroll (000's) Non -farm Payroll (000's) 3-month average (000's) V21 72' OCI lcQ 72, '19 '19 1>0 1-30 _1 �1 1� 1� Source: US Department of Labor Unemployment Rate 25.0% Underemployment Rate (U6) 20.0% Unemployment Rate (U3) e 15.0% v f6 10.0% 5.0 % 0.0% Source: US Department of Labor The U.S. economy added 216,000 jobs in December, exceeding consensus expectations of 175,000, and the last two months were revised down by 71,000 jobs. Leading sectors included government, leisure, hospitality, and healthcare. The trajectory of job creation is gradually moderating, with the three-month moving average payrolls at 165,000 and the six-month moving average at 193,000. The unemployment rate remained unchanged at 3.7%, and the labor participation rate decreased to 62.5% from 62.8%, falling well below the pre -pandemic level of 63.3%. The U-6 underemployment rate, which includes those who are marginally attached to the labor force and employed part time for economic reasons rose to 7.1% from 7.0% last month. Average hourly earnings rose 4.1% year -over -year in December, increasing from a 4.0% gain last month. Employment remains strong by historical standards, but data are trending toward a less robust labor market outlook. 4 CJJ DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 IJob Openings & Labor Turnover Survey 14,000 � Recession 12,000 10,000 0 0 0 8,000 tA c c 6,000 s c 4,000 2,000 0 tiOP SOP tiOP OP OI, OQ OS 06. Source: US Department of Labor Job Openings +o, +01 ti01 tiOP tiOP moo` tio, +o, +oL+o, +01 tiOP tiOP do f moo` +o, +01, '0 Oa, '09 IO I1 I� I.�' Ist IS l6 l> 78 79 '--'0' The Labor Department's Job Openings and Labor Turnover Survey (JOLTS) dipped to 8.79 million in November, compared to an upwardly revised 8.85 million for October. While on a downward trend, job openings still represent a healthy ratio of around 1.4 jobs for each unemployed individual. The quits rate declined to 2.2%, hovering around pre -pandemic levels, down from its high of 3.0% in mid-2022 when labor demand far outstripped supply. While the current level of job openings remains elevated from a historical perspective, the trend is decelerating. 5 C11 DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Inflation 10.0% 9.0% 8.0% 7.0% v I 6.0% M r u 5.0% 0 0 4.0% 3.0% 2.0% 1.0% 0.0% Consumer Price Index (CPI) Personal Consumption Expenditures (PCE) 10.0% 9.0% PCE Price Deflator YOY % Change 8 0% PCE Core Deflator YOY % Change Fed Tareet 7.0 % 6.0% 5.0% 0 } 4.0 % 0 } 3.0% 2.0 % 1.0 % 0.0 % �OL �d` �0` �d` �oL �dy �/0` �dy �OL dG �/0` �OL 2j0 �OL �0 �0` �d` 1/O` �op //O` �jd` �oL I� 1>p �1 21 2� 2� ��,j9 1,q Source: US Department of Labor Source: US Department of Commerce The Consumer Price Index (CPI) increased 0.1% month -over -month and 3.1% year -over -year in November, edging down from 3.2% year - over -year in October. The Core CPI, which excludes volatile food and energy components, was up 0.3% month -over -month and 4.0%year- over-year, unchanged from October as expected. Shelter was the largest contributor to November's Core CPI monthly advance, accounting for 70% of the increase. The Personal Consumption Expenditures (PCE) Index eased more than expected in November, as headline inflation fell 0.1% month -over -month and rose 2.6% year -over -year, down from a 2.9% increase in October. Core PCE, the Federal Reserve's preferred inflation gauge, increased 0.1% month -over -month and decelerated to 3.2% year -over -year in November from a 3.4% year -over -year increase in October. The trend is moderating, but inflation remains above the Fed's 2% target. 6 Qt DocuSign Envelope ID: D991 El65-F97E-49A4-82C3-64B73530AC06 Consumer 60.0% 50.0% 40.0% v 30.0% t 20.0% 10.0% O>_ 0.0% -10.0% -20.0% -30.0% Retail Sales YOY % Change 160 140 Recession 120 100 a� 80 x 60 c 21 20 0 �L01, �0J, Lot, �dL tio4, mod` Lot, �L01, id`� �01, �O cQ 9 9 4 �1 7 Source: US Department of Commerce Consumer Confidence 10. 6, O0, 6, 6,, 10. 6, 10 O� 10 6, c0 c0 c� c� cZ 0' CV c� 0V C c� & S � 9 j a' S 9 l 3' Source: The Conference Board All time high is 144.70 (1131100); All time low is 25.30 (2128109) Retail Sales rose 0.3% in November after a downwards revision to -0.2% in October, exceeding the -0.1% consensus forecast. On a year - over -year basis, Retail Sales growth accelerated to 4.1% in November from 2.2% in October buoyed by non -store retailers up 10.6%, as well as food services and drinking places up 11.3%. The Conference Board's Consumer Confidence Index surged to 110.7 in December from 101.0 in November, far surpassing consensus expectations. Positive ratings of job availability and increased confidence in personal income prospects contributed to the substantial increase. While the consumer has been resilient, dwindling excess savings, rising credit card balances, and the resumption of student loan payments pose potential headwinds to future economic growth. 7 DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Housing 2,400 2,200 2,000 1,800 c 1,600 4- 1,400 1,200 c 1,000 800 c 7eIt 0 Annualized Housing Starts ■ Multi Family Housing Starts ■Single Family Housing Starts III i�����ii���i�lllllllllll III t1- tio� t11 t11 t1 %1 t1- t1_ t1_ t11 tio OJ, Off. O) 09 .71 . jJ, . js. .l j 19 �1 I'll) Source: US Department of Commerce 24.0% 20.0% 16.0% 12.0% 8.0% s 4.0% u 0.0% o -4.0% } -8.0% -12.0% -16.0% -20.0% S&P/Case-Shiller 20 City Composite Home Price Index D�D0, 0.000000.oi O,ot 000jl.' jS l� I9 �1S 59 1 poi Source: S&P Housing Starts increased sharply month -over -month in November by 14.8%to an annual rate of 1.560 million units. Starts were up 18%for single-family units and up 6.9% for multi -family. Total starts of new homes are up 9.3% year -over -year. The pick-up in growth can be partially attributed to lower costs of construction materials and homebuilders adjusting projects to accommodate the higher interest rate environment. According to Freddie Mac, average 30-year fixed rate mortgage rates declined to 6.49% as of December 21st, paralleling the drop in the 10-year US Treasury yield. According to the Case-Shiller 20-City Home Price Index, housing prices rose 4.9% year -over -year in October, accelerating from a 3.9% year -over -year gain in September. Tight inventories and higher mortgage rates continue to impact affordability. DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Survey Based Measures 70 65 60 „ 55 ' 50 45 40 ISM Manufacturing N Institute of Supply Management (ISM) Surveys ISM Services EXPANDING c1� drZ9 7), bZ9 c19 dr�o 7 �O "b�O c�0 dr�z �1 6�1 c�1 dr2� 7 �� ,6�� c�2 dr�� �? p�� Source: Institute for Supply Management The Institute for Supply Management (ISM) Manufacturing index moved higher to 47.4 in December from 46.7 in November due to improved performance as suppliers are better able to meet lower demand levels. However, this marks the 14th consecutive month of contraction in factory activity below a reading of 50. The ISM Services Index unexpectedly declined to 50.6 in December from 52.7 in November, narrowly remaining in the expansion zone above 50. Notably, the employment component of the index plummeted by 7.4 points to 43.3, entering contractionary territory. This decline was primarily driven by increased layoffs and a softening in consumer demand. 9 C11 DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 IGross Domestic Product (GDP) 're= O .1 W a 0 Personal Consumption Expenditures 0.8% 2.5% 0.6% Gross Private Domestic Investment 0.6% -1.7% 0.9% Net Exports and Imports 0.3% 0.6% 0.0% Federal Government Expenditures 0.6% 0.3% 0.1% State and Local (Consumption and Gross 0.3% 0.5% 0.5% Investment) Total Source: US Department of Commerce 2.6% 2.3% 2.1% Gross Domestic Product (GDP) M 40.0% 2.1% 30.0% 20.0% 1.7% 10.0% 0.0% 0.0% -10.0% 0.5% -20.0% GDP QOQ % Change 0.5% -30.0% GDP YOY %Change -40.0% 4.9% sPp` �dr, soso soSo sPa` �a� p �dr, ��� p �dr, 1� 19 1y �0 �� Source: US Department of Commerce According to the third estimate, third quarter GDP grew at an annualized rate of 4.9%, revised down from the second estimate of 5.2%, with the downward revisions driven primarily by personal consumption expenditures. The consensus estimate calls for a marked slowing to 1.2% in the fourth quarter and 2.4% for full year 2023. 10 C�" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Leading Indicators of Economic Activity 20.0% 15.0% 10.0% 5.0 % 0.0% -5.0% o -10.0% -15.0% -20.0% -25.0% Leading Economic Indicators (LEI) tio1 �o1 tio1 �oZ �oZ tio4 �o1 �o1 �o1 tio1 tio1, 8S �j 91 9s. 99 O�, O) 11 7S 79 �S Source: The Conference Board Chicago Fed National Activity Index (CFNAI) 1.00 0.75 0.50 ' d ° 0.25 a a 0.00 - c 50 -0.25 - M -0.50 - -0.75 -1.00 trot ti01 ti01 trot ti01 �01, 1�? 8j 9Z OS Source: Federal Reserve Bank of Chicago The Conference Board's Leading Economic Index (LEI) fell 0.5% in November, marking the twentieth consecutive month -over -month decline. The index dropped 7.6% year -over -year. The Conference Board expects the consistent decline month -over -month to result in a slowdown in economic activity. The Chicago Fed National Activity Index (CFNAI) improved in November to 0.03 from a downwardly revised -0.66 in October. On a 3-month moving average basis, the CFNAI rose slightly to -0.20 in November from -0.26 in October, indicating a rate of growth below the historical average trend. DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Federal Reserve Federal Reserve Balance Sheet Assets 10,000,000 6.00% 9,000,000 FE Recession 8,000,000 5.00% 7,000,000 4.00% c 6,000,000 = 5,000,000 3.00% 4,000,000 3,000,000 2.00% 2,000,000 1.00% 1,000,000 0 0.00% Oo Oo Oo OP OP OP OP OP OP OP Oo c0 c0 c� c� C C' CV cz cz c� c� Source: Federal Reserve Effective Federal Funds Rate O, O, O, O� Oo O� O� OP O� O� O� c� c� co c� 01 c1 0V c1 0V c,� 0', IY S � 9 1 .�' S 9 1 �' Source: Bloomberg As expected at the December meeting, the Federal Open Market Committee voted unanimously to leave the federal funds rate unchanged at a target range of 5.25-5.50%. The Fed acknowledged inflation eased over the past year while remaining elevated. Fed Chair Powell signaled that the federal funds rate is likely at or near its peak. The Summary of Economic Projections reflected Core PCE inflation reaching the target 2% level in 2026 without a significant increase in unemployment. The median forecast for the federal funds rate declined to 4.6%, implying three quarter -point cuts next year, four in 2025 and three in 2026, placing the federal funds target rate around 2.9% at the end of the forecast horizon. The market interpreted the statement as dovish, with futures contracts pricing in rate cuts sooner and more aggressively than the Fed's forecasts next year. We believe the FOMC will loosen monetary policy in mid-2024 as inflation and economic growth continue to moderate. Since the Fed began its Quantitative Tightening campaign in June 2022, securities holdings have declined by over $1.2T to approximately $7.8T. 12 C,, DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Bond Yields 6.0 % 5.0 % 4.0 % 0 v 3.0% 2.0 % 1.0 % 0.0% US Treasury Note Yields • 2-Year —] US Treasury Yield Curve 6.0 % 5.0% \ 4.0 % 2.0 % Dec-23 1.0% Sep-23 • Dec-22 0c1 19 Pc19 ')�O �°c,�O �°c,1�� 6 �y� Syr yr 10 y .7'O y � 1 1 � � �' �' �o 1170 r r Source: Bloomberg Source: Bloomberg At the end of December, the 2-year Treasury yield was 18 basis points lower, and the 10-Year Treasury yield was flat, year -over -year. The inversion between the 2-year Treasury yield and 10-year Treasury yield widened to -37 basis points at December month -end versus -35 basis points at November month -end. The average historical spread (since 2003) is about +130 basis points. The inversion between 3- month and 10-year Treasuries widened to -146 basis points in December from -107 basis points in November. The shape of the yield curve indicates that the probability of recession persists. 13 C>♦, 1 �CDocuSign Envelope ID: D991 El 65-F97E-49A4-82C3-64B73530AC06 Section 2 I Account Profile 14 c►® DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Objectives As of December 31, 2023 Investment Objectives 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 QtJ DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Compliance As of December 31, 2023 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 U.S. Treasuries Standard No limit; 5 years max maturity Comment Complies Federal Agencies 50%max per issuer; 5 years max maturity Complies "AA" rated or better by a NRSRO; 5% max; 5% max per issuer; 5 years max maturity; USD denominated senior unsecured Supranational Obligations unsubordinated obligations issued or unconditionally guaranteed byoneof the three supranational bankinggroups: Complies I BRD, I FC, and IADB; Supra nati ona I securities will not be purchased until further notice from staff at the City of Tustin. Municipal Securities (CA, Other States) 30% max; 5% max per issuer; 5 years max maturity Complies "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); 5 years max maturity; Obligations of a Corporate Medium Term Notes domestic corporation or depository institution; If the credit rating of a security is downgraded belowthe minimum rating Complies level for a new investment of that security, the Treasurer shall evaluate the downgrade on a case -by -case basis to determine if the security should be held or sold. Agency Mortgage Pass -Through "AA" rated or better by a NRSRO; 20% max; 10% max per issuer; 5 years max maturity; Only invest in mortgage pass - Complies Securities through securities that are guaranteed by U.S. government or a government -sponsored enterprise Negotiable Certificates of Deposit Any amount above FDIC insured limit must be issued by institutions with "A-1" short-term debt rating or higher by a Complies (NCD) NRSRO; or "A" long-term rating category or higher by a NRSRO; 30% max; 5% max per issuer; 5 years max maturity Certificate of Deposit Placement 30% max; FDIC insured; The City may utilize these at the discretion of the Treasurer Complies Service (CDARS) Collateralized Bank Deposits/Time or 30% max per issuer; 5 years max maturity; All active (checking/savings accounts) and inactive (time or certificates of Certificates of Deposit deposit) above FDIC insured limits must be collateralized pursuant to California Government Code (CGC) Complies Bankers' Acceptances "A" rating or better by Moody's or equivalent rating by a NRSRO; 30% max; 5% max per issuer; 180 days maturity Complies 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 (A) or (B): (A) 1. Commercial Paper Complies Organized and operating in the U.S. as a general corporation; 2. Has total netassets >$500 million; 3. Has debtother than commercial paper, if any, that is "A" rating category or higher by a NRSRO; or (B) 1. Organized within the U.S. as a special purpose corporation, trust, or LLC; 2. Has program wide credit enhancements including, but not limited to, overcollateralization, letters of creditor surety bond; and 3. "A-1" rated or higher by a NRSRO 16 Q DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Icompliance As of December 31, 2023 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 AAA or highest ranking of two of the three highest ranking NRSRO; Retain an investment adviser registered with SEC with > Money Market Mutual Funds 5 years experience investing assets of at least $500 million; Must invest solely in investments, which the City itself could Complies legally purchase; 20% max; 10% max per Money Market Mutual Fund Local Agency Investment Fund (LAIF) Max amount limited to the amount as specified byLAIF; Principal amount withdrawal of $10 million or > needs 24-hour Complies notice, and less than $10 million may be withdrawn the same day; Not used by investment adviser Local Government Investment Pool Max amount permitted by County Treasurer; Investment in OCIP is allowable according to guidelines in Government Code; (LGI P)/ Not used by investment adviser Complies Orange County Investment Pool (OCI P) 50% max per issuer; 5 years max maturity; Shares of beneficial interest issued by a joint powers' authority organized Joint Powers Authority (JPA) Investment pursuantto Section 6509.7 that invests in securities and obligations authorized in subdivisions (a) to (q), inclusive; The Pools JPA must retain an investment advisor that is SEC registered or exemptfrom registration with Assets > $500 million, and >5 Does not comply years experience investing in instruments authorized by CGC Repurchase Agreements 30% max; 5% max per issuer; 1 year max maturity; 102%Collateralized; Not used by investment adviser Complies I nverse floaters, range notes, mortgage derived interest -only strips; zero interest accrual if held to maturity; Reverse Prohibited Repurchase Agreements; Securities on margin, credit, or for other than full cash payment, and shall not be pledged as Complies collateral; Purchase of security with a forward settlement date >45days from the ti me of i nvestment; Supra national 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 from the date of settlement, unless authorized by City Council Complies The City of Tustin maintains adequate liquidity to cover at least six months of expected disbursements. *CAMP balance was 50.42% due to a large cash inflow close to year-end 17 Q DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Portfolio Characteristics As of December 31, 2023 City of Tustin Consolidated Account Average Maturity (yrs) 2.68 0.64 0.66 Average Modified Duration 2.52 0.58 0.60 Average Purchase Yield n/a 4.43% 4.30% Average Market Yield 4.20% 5.04% 5.23% Average Quality" AA+ AAA/Aa2 AAA/Aa2 Total Market Value 227,917,911 212,892,918 *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 Qtj DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 I Sector Distribution December 31, 2023 US Treasury Agency 18.2% 8.2 Money Market Fund 0.1% Negotiable CD 0.6 Local Gov Investment Pool 50.4 City of Tustin Consolidated Account Cash 3.1% CIVIC) 1.4% Commercial Paper 0.4 Corporate 14.2 LAI F 3.3 $18,704,136.26 $7,147,946.96 - $3,105,502.13 $970,810.00 $32,372,900.91 $7,455,511.02 - $114,909,706.30 - $320,991.07 $1,420,239.66 M $41,510,166.22 September 30, 2023 US Treasury 16.6 Money Market Fund 0.1% Negotiable CD 0.7 Local Gov Investment Pooi 47.7% As of December 31, 2023 Agency 10.7 Cash 2.5 CMO 0.8 Commercial Paper 1.4% Corporate 14.9 LAIF 4.7 $22,852,863.85 $5,294,166.46 $1,689,208.16 $2,989,191.11 - $31,689,697.62 $9,897,983.70 $101,472,898.50 - $292,341.70 $1,388,396.03 M $35,326,170.97 DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Portfolio Allocation & Duration Changes City of Tustin Consolidated Account Local Gov Investment Pool US Treasury Corporate - Agency 8.2% - 10.7% LAIF 3.3% EEEL� 4.7% Cash 3.1% 2.5% CMO 1.4% 0.8% Negotiable CD 0.6% 0.7% Commercial 1 0.4% Paper ` 1.4% Money Market 0.1% Fund 0.1% Portfolio Allocation ■ 18.2% 16.6% 14.2% 14.9 % As of December 31, 2023 50.4% 47.7% ■ 12/31/23 ■ 09/30/23 20 C►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Issuers City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 CAMP Local Gov Investment Pool 50.42% Government of United States US Treasury 18.21% Federal Home Loan Bank Agency 5.81% Local Agency Investment Fund LAIF 3.27% Bank Cash Account Cash 3.14% Federal Farm Credit Bank Agency 1.57% Federal Home Loan Mortgage Corp CMO 1.36% JP Morgan Chase & Co Corporate 0.84% Federal National Mortgage Association Agency 0.83% US Bancorp Corporate 0.59% Toyota Motor Corp Corporate 0.46% Florida Power and Light Corporate 0.44% Morgan Stanley Corporate 0.44% Northern Trust Corp Corporate 0.44% Mass Mutual Insurance Corporate 0.44% Duke Energy Field Services Corporate 0.43% Qualcomm Inc Corporate 0.43% Paccar Financial Corporate 0.43% Home Depot Corporate 0.43% Chubb Corporation Corporate 0.43% Salesforce.com Inc Corporate 0.43% Target Corp Corporate 0.43% National Rural Utilities Corporate 0.43% Toyota Motor Corp Commercial Paper 0.43% Deere & Company Corporate 0.43% New York Life Global Funding Corporate 0.43% Bank of America Corp Corporate 0.42% State Street Bank Corporate 0.42% Metlife Inc Corporate 0.42% Bank of New York Corporate 0.42% Bank of Montreal Chicago Corporate 0.42% Pfizer Inc. Corporate 0.42% Toronto Dominion Holdings Corporate 0.41% Caterpillar Inc Corporate 0.41% United Health Group Inc Corporate 0.41% Amazon.com Inc Corporate 0.41% Royal Bank of Canada Corporate 0.40% Charles Schwab Corp/The Corporate 0.40% 21 c►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Issuers City of Tustin Consolidated Account — Account #10795 As of December 31, 2023 Wal-Mart Stores Corporate 0.36% Northwestern Mutual Glbl Corporate 0.31% Public Service El & Gas Corporate 0.26% MasterCard Inc Corporate 0.21% Colgate-Palmolive Co. Corporate 0.15% First American Govt Oblig Fund Money Market Fund 0.14% Delaware State Police FCU Negotiable CD 0.11% Capital One Negotiable CD 0.10% Ally Bank Negotiable CD 0.10% Synchrony Financial Negotiable CD 0.10% Discover Financial Services Negotiable CD 0.10% Goldman Sachs Inc. Negotiable CD 0.10% TOTAL 100.00% 22 C►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 IMaturity Distribution As of December 31, 2023 $160, 000, 000. "^ $140, 000, 000. $120, 000, 000. $100, 000, 000. $80, 000, 000. $60, 000, 000. $40, 000, 000. $20, 000, 000. $0. 0-.25 .25-.5 .5-1 1-2 2-3 3-4 4-5 5+ Maturity (Yrs) 23 C1® DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Quality Distribution 70.0% 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% AAA City of Tustin Consolidated Account December 31, 2023 vs. September 30, 2023 AA ■ 12/31/23 <A 09/30/23 NR As of December 31, 2023 12/31/23 58.7% 21.2% 11.7% 0.0% 8.4% 09/30/23 56.5% 22.6% 12.3% 0.0% 8.6% Source: S&P Ratings 24 c►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 I Duration Distribution City of Tustin Consolidated Account December 31, 2023 vs. September 30, 2023 As of December 31, 2023 70.0% 65.0% 60.0% 55.0% 50.0% 45.0% 40.0% 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 0.0% 0-0.25 0.25-0.50 0.50-1 1-2 2-3 3-4 4-5 5+ ■ December 31, 2023 September 30, 2023 12/31/23 62.8% 5.0% 12.3% 8.9% 5.1% 3.9% 2.0% 0.0% 09/30/23 61.4% 4.8% 11.5% 12.8% 4.7% 2.3% 2.5% 0.0% 25 c►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 IInvestment Performance As of December 31, 2023 City of Tustin Consolidated Account Total Rate of Return Annualized Since Inception November 30, 2020 5.00% 4.00% 3.00% 2.00% 1.00% 0.00% -1.00% -2.00% 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 1.80% 4.56% 2.06% 1.42% N/A N/A 1.40% ICE BofA 1-5 Yr US Treasury & Agency Index 3.09% 4.32% -0.58% -0.75% N/A N/A -0.71% ICE BofA 1-3 Yr US Treasury & Agency Index 2.49% 4.27% 0.23% -0.03% N/A N/A -0.01% REALIZED RATE OF RETURN 3 months 12 months 2 years 3 years 5 years 10 years Since Inception City of Tustin Consolidated Account 1.07% 3.71% 2.53% 1.95% N/A N/A 1.93% Q" 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. Realized Rate of Return: A measure of a portfolio's return over time. It is the internal rate which equates the beginning book value of the portfolio with the ending book value; it includes interest earnings, realized gains and losses in the portfolio. IS, DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 VijL+k+ Section 3 1 Portfolio Holdings 27 C►1 DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 Agency 313384RR2 FHLB Discount Note 3,000,000.00 03/30/2023 2,890,366.67 99.87 2,996,166.67 1.31% P-1/A-1+ 0.03 4.600% Due 01/11/2024 4.80% 2,996,166.67 4.80% 0.00 0.00 NR 0.03 313384SV2 FHLB Discount Note 2,000,000.00 03/28/2023 1,919,244.44 99.51 1,990,288.89 0.87% P-1/A-1+ 0.11 4.600% Due 02/08/2024 4.81% 1,990,288.89 4.81% 0.00 0.00 NR 0.10 3130ARHG9 FHLB Note 1,250,000.00 03/24/2022 1,248,575.00 99.52 1,243,948.75 0.55% Aaa /AA+ 0.16 2.125% Due 02/28/2024 2.19% 1,249,882.77 5.12% 9,075.52 (5,934.02) NR 0.16 3133ENL40 FFCB Note 1,000,000.00 09/08/2022 997,520.00 99.03 990,344.00 0.44% Aaa /AA+ 0.70 3.500% Due 09/13/2024 3.63% 999,131.49 4.91% 10,500.00 (8,787.49) AA+ 0.67 3133XVDG3 FHLB Note 1,000,000.00 09/26/2022 998,060.00 99.52 995,205.00 0.44% Aaa /AA+ 0.70 4.375% Due 09/13/2024 4.48% 999,307.34 5.07% 13,125.00 (4,102.34) NR 0.67 3130APQ81 FHLB Callable Note Mnthly 12/8/2021 1,000,000.00 08/01/2022 954,220.00 96.85 968,472.00 0.43% Aaa /AA+ 0.86 1.000% Due 11/08/2024 3.11% 982,770.37 4.82% 1,472.22 (14,298.37) NR 0.83 313OAQF40 FHLB Note 1,000,000.00 08/01/2022 955,420.00 96.40 963,994.00 0.42% Aaa /AA+ 0.97 1.000% Due 12/20/2024 2.95% 981,881.38 4.85% 305.56 (17,887.38) NR 0.94 3135G04Z3 FNMA Note 2,000,000.00 04/12/2021 1,982,980.00 94.36 1,887,270.00 0.83% Aaa /AA+ 1.46 0.500% Due 06/17/2025 0.71% 1,994,055.27 4.53% 388.89 (106,785.27) AA+ 1.42 3130AXU63 Federal Home Loan Banks Note 1,500,000.00 11/30/2023 1,503,345.00 101.41 1,521,178.50 0.67% Aaa /AA+ 2.88 4.625% Due 11/17/2026 4.54% 1,503,249.16 4.10% 8,479.17 17,929.34 NR 2.66 3133EPH81 FFCB Note 1,000,000.00 12/08/2023 1,001,820.00 101.74 1,017,351.00 0.45% Aaa /AA+ 3.76 4.500% Due 10/04/2027 4.45% 1,001,792.56 4.00% 3,375.00 15,558.44 NR 3.42 3130AWMN7 FHLB Note 1,250,000.00 07/26/2023 1,255,762.50 101.83 1,272,866.25 0.56% Aaa /AA+ 4.44 4.375% Due 06/09/2028 4.27% 1,255,262.54 3.92% 3,342.01 17,603.71 NR 4.00 3133EPUN3 FFCB Note 1,500,000.00 08/29/2023 1,507,785.00 101.97 1,529,490.00 0.68% Aaa /AA+ 4.66 4.500% Due 08/28/2028 4.38% 1,507,260.02 4.03% 23,062.50 22,229.98 AA+ 4.11 3130AXQK7 Federal Home Loan Banks Note 1,200,000.00 12/08/2023 1,222,020.00 103.77 1,245,252.00 0.55% Aaa /AA+ 4.94 4.750% Due 12/08/2028 4.33% 1,221,766.48 3.90% 9,183.33 23,485.52 NR 4.35 18,437,118.61 18,621,827.06 8.21% Aaa / AAA 1.81 TOTAL Agency 18,700,000.00 3.78% 18,682,814.94 4.53% 82,309.20 (60,987.88) AA+ 1.64 Cash CBGMMF$04 Citizens Business Bank Citizens Business Bank Cash 226,759.31 Various 226,759.31 1.00 226,759.31 0.10% NR/NR 0.00 0.00% 226,759.31 0.00% 0.00 0.00 NR 0.00 2s Qtj DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 CBGMMF$03 Citizens Business Bank Citizens Business Bank Cash 6,921,187.65 Various 6,921,187.65 1.00 6,921,187.65 3.04% NR/NR 0.00 0.00% 6,921,187.65 0.00% 0.00 0.00 NR 0.00 7,147,946.96 7,147,946.96 3.14% NR/NR 0.00 TOTAL Cash 7,147,946.96 0.00% 7,147,946.96 0.00% 0.00 0.00 NR 0.00 CMO 3137BDCW4 FHLMCK039A2 912,186.16 04/19/2022 919,455.14 98.82 901,418.71 0.40% NR/NR 0.57 3.303% Due 07/25/2024 2.75% 913,835.73 5.55% 2,510.79 (12,417.02) AAA 0.43 3137FiG44 FHLMCK065A2 750,000.00 06/08/2023 719,560.55 96.45 723,359.25 0.32% NR/NR 3.32 3.243% Due 04/25/2027 4.42% 723,915.20 4.40% 2,026.88 (555.95) AAA 3.00 3137FEZU7 FHLMCK076A2 750,000.00 10/30/2023 708,310.55 98.13 735,955.50 0.32% NR/NR 4.32 3.900% Due 04/25/2028 5.31% 709,839.50 4.36% 2,437.50 26,116.00 AAA 3.81 3137FJKE8 FHLMCK082A2 750,000.00 10/30/2023 705,556.64 98.05 735,343.50 0.32% NR/NR 4.74 3.920% Due 09/25/2028 5.33% 707,047.19 4.36% 2,450.00 28,296.31 AAA 4.17 3,052,882.88 3,096,076.96 1.36% NR/NR 3.09 TOTAL CMO 3,162,186.16 4.34% 31054,637.62 4.72% 9,425.17 41,439.34 AAA 2.72 Commercial Paper 89233GG83 Toyota Motor Credit Discount CP 1,000,000.00 10/12/2023 958,454.44 97.08 970,810.00 0.43% P-1 / A-1+ 0.52 5.560% Due 07/08/2024 5.83% 970,810.00 5.83% 0.00 0.00 F-1 0.51 958,454.44 970,810.00 0.43% P-1 / A-1+ 0.52 TOTAL Commercial Paper 1,000,000.00 5.83% 970,810.00 5.83% 0.00 0.00 F-1 0.51 Corporate 79466LAG9 5alesforce.com Inc Callable Note Cont 7/15/2022 1,000,000.00 04/25/2022 951,860.00 97.48 974,792.00 0.43% A2 / A+ 0.54 0.625% Due 07/15/2024 2.88% 988,351.31 5.43% 2,881.94 (13,559.31) NR 0.52 59217GEPO Metlife Note 1,000,000.00 01/18/2022 979,170.00 96.58 965,794.00 0.42% Aa3/AA- 0.74 0.700% Due 09/27/2024 1.49% 994,266.97 5.49% 1,827.78 (28,472.97) AA- 0.72 24422EVY2 John Deere Capital Corp Note 1,000,000.00 02/04/2022 985,080.00 96.45 964,529.00 0.43% A2 / A 1.03 1.250% Due 01/10/2025 1.78% 994,756.33 4.84% 5,937.50 (30,227.33) A+ 0.99 57629WCG3 Mass Mutual Global funding Note 1,000,000.00 03/23/2022 1,004,360.00 97.76 977,550.00 0.44% Aa3 / AA+ 1.03 2.950% Due 01/11/2025 2.79% 1,001,602.50 5.22% 13,930.56 (24,052.50) AA+ 0.98 64952WEK5 New York Life Global Note 1,000,000.00 01/18/2022 996,780.00 96.30 963,039.00 0.43% Aaa /AA+ 1.04 1.450% Due 01/14/2025 1.56% 998,880.39 5.16% 6,726.39 (35,841.39) AAA 1.00 29 Qtj DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 63743HFC1 National Rural Utilities Note 1,000,000.00 03/23/2022 972,740.00 96.53 965,325.00 0.43% A2/A- 1.11 1.875% Due 02/07/2025 2.87% 989,537.35 5.16% 7,500.00 (24,212.35) A 1.06 57636QAN4 MasterCard Inc Callable Note lx 02/03/2025 500,000.00 11/01/2021 515,365.00 96.88 484,394.50 0.21% Aa3 /A+ 1.17 2.000% Due 03/03/2025 1.06% 505,395.44 4.77% 3,277.78 (21,000.94) NR 1.13 69371RR73 Paccar Financial Corp Note 1,000,000.00 03/31/2022 999,740.00 97.72 977,202.00 0.43% Al / A+ 1.27 2.850% Due 04/07/2025 2.86% 999,890.40 4.72% 6,650.00 (22,688.40) NR 1.22 87612EBL9 Target Corp Callable Note Cont 4/15/25 1,000,000.00 02/04/2022 1,010,340.00 96.96 969,615.00 0.43% A2 / A 1.29 2.250% Due 04/15/2025 1.91% 1,004,182.27 4.70% 4,750.00 (34,567.27) A 1.24 437076CM2 Home Depot Callable Note Cont 3/15/2025 1,000,000.00 03/28/2022 995,620.00 97.53 975,320.00 0.43% A2 / A 1.29 2.700% Due 04/15/2025 2.85% 998,148.74 4.69% 5,700.00 (22,828.74) A 1.24 61747YEQ4 Morgan Stanley Callable Note S/A 4/17/2024 1,000,000.00 06/01/2022 1,000,910.00 99.40 993,955.00 0.44% Al/A- 1.30 3.620% Due 04/17/2025 4.60% 1,000,409.46 5.64% 7,441.11 (6,454.46) A+ 0.29 06406RAN7 Bank of NY Mellon Corp Callable Note Cont 3/24/2025 1,000,000.00 02/04/2022 989,120.00 95.97 959,732.00 0.42% Al / A 1.32 1.600% Due 04/24/2025 1.95% 995,549.51 4.80% 2,977.78 (35,817.51) AA- 1.27 06367WB85 Bank of Montreal Note 1,000,000.00 08/17/2021 1,034,530.00 95.88 958,755.00 0.42% A2/A- 1.33 1.850% Due 05/01/2025 0.90% 1,012,421.60 5.09% 3,083.33 (53,666.60) AA- 1.29 91159HHZ6 US Bancorp Callable Note Cont 4/11/2025 1,400,000.00 12/23/2021 1,406,818.00 95.17 1,332,389.80 0.59% A3 / A 1.36 1.450% Due 05/12/2025 1.30% 1,402,752.68 5.16% 2,763.06 (70,362.88) A 1.32 747525AFO Qualcomm Inc Callable Note Cont 2/20/2025 1,000,000.00 03/23/2022 1,018,960.00 98.18 981,811.00 0.43% A2 / A 1.39 3.450% Due 05/20/2025 2.82% 1,008,311.46 4.82% 3,929.17 (26,500.46) NR 1.33 717081EX7 Pfizer Inc. Callable Note Cont 4/28/2025 1,000,000.00 03/23/2022 945,010.00 94.62 946,169.00 0.42% A2 / A 1.41 0.800% Due 05/28/2025 2.62% 975,681.15 4.80% 733.33 (29,512.15) A 1.37 668151-2J7 Northwestern Mutual Glbl Note 700,000.00 06/30/2022 703,738.00 99.09 693,604.80 0.31% Aaa /AA+ 1.50 4.000% Due 07/01/2025 3.81% 701,872.42 4.64% 14,000.00 (8,267.62) AAA 1.41 26442UAA2 Duke Energy Progress LLC Callable Note Cont 5/15/25 1,000,000.00 04/25/2022 1,000,280.00 97.72 977,173.00 0.43% Aa3 / A 1.62 3.250% Due 08/15/2025 3.24% 1,000,137.45 4.73% 12,277.78 (22,964.45) NR 1.54 194162AM5 Colgate Palmolive Co. Note 345,000.00 08/01/2022 344,682.60 97.81 337,427.94 0.15% Aa3 / AA- 1.62 3.100% Due 08/15/2025 3.13% 344,829.49 4.52% 4,040.33 (7,401.55) NR 1.54 89114QCK2 Toronto Dominion Bank Note 1,000,000.00 08/17/2021 993,000.00 93.31 933,063.00 0.41% Al/A 1.70 0.750% Due 09/11/2025 0.93% 997,080.19 4.91% 2,291.67 (64,017.19) AA- 1.64 14913R2H9 Caterpillar Financial Service Note 1,000,000.00 04/21/2021 991,780.00 93.34 933,399.00 0.41% A2 / A 1.87 0.800% Due 11/13/2025 0.98% 996,633.01 4.56% 1,066.67 (63,234.01) A+ 1.81 85747713113 State Street Bank Callable Note Cont 2/6/2025 1,000,000.00 Various 978,258.70 96.09 960,912.00 0.42% Al / A 2.10 1.746% Due 02/06/2026 3.69% 988,206.81 5.45% 7,032.50 (27,294.81) AA- 1.06 30 Qj DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 06051GHY8 Bank of America Corp Callable Note Cont 2/13/2025 1,000,000.00 04/20/2021 1,030,470.00 96.09 960,916.00 0.42% Al / A- 2.12 2.015% Due 02/13/2026 2.20% 1,013,415.12 5.66% 7,724.17 (52,499.12) AA- 1.07 46647PBK3 JP Morgan Chase & Co Callable Note Cont 4/22/2025 2,000,000.00 Various 2,072,110.00 95.78 1,915,698.00 0.84% Al / A- 2.31 2.083% Due 04/22/2026 2.34% 2,035,243.73 5.45% 7,984.84 (119,545.73) AA- 1.26 00440EAV9 Chubb INA Holdings Inc Callable Note Cont 2/3/2026 1,000,000.00 07/23/2021 1,102,780.00 97.29 972,850.00 0.43% A3 / A 2.34 3.350% Due 05/03/2026 1.13% 1,050,356.89 4.58% 5,397.22 (77,506.89) A 2.21 023135BX3 Amazon.com Inc Callable Note Cont 4/12/2026 1,000,000.00 05/12/2021 995,200.00 92.38 923,760.00 0.41% Al/AA 2.36 1.000% Due 05/12/2026 1.10% 997,731.58 4.43% 1,361.11 (73,971.58) AA- 2.29 808513BR5 Charles Schwab Corp Callable Note Cont 4/13/2026 1,000,000.00 07/23/2021 1,007,990.00 91.64 916,443.00 0.40% A2 / A- 2.37 1.150% Due 05/13/2026 0.98% 1,003,937.96 4.93% 1,533.33 (87,494.96) A 2.28 91324PEC2 United Health Group Inc Callable Note Cont 4/15/2026 1,000,000.00 07/28/2021 1,007,110.00 92.57 925,722.00 0.41% A2 / A+ 2.37 1.150% Due 05/15/2026 1.00% 1,003,514.37 4.49% 1,469.44 (77,792.37) A 2.29 78016EZT7 Royal Bank of Canada Note 1,000,000.00 07/28/2021 999,090.00 91.48 914,795.00 0.40% Al / A 2.54 1.150% Due 07/14/2026 1.17% 999,534.94 4.76% 5,334.72 (84,739.94) AA- 2.43 931142ERO Wal-Mart Stores Callable Note Cont 08/17/2026 900,000.00 09/22/2021 902,277.00 91.88 826,925.40 0.36% Aa2 / AA 2.72 1.050% Due 09/17/2026 1.00% 901,239.27 4.25% 2,730.00 (74,313.87) AA 2.61 665859AW4 Northern Trust Company Callable Note Cont 4/10/2027 1,000,000.00 01/30/2023 986,540.00 98.65 986,468.00 0.44% A2 / A+ 3.36 4.000% Due 05/10/2027 4.35% 989,423.67 4.44% 5,666.67 (2,955.67) A+ 3.09 74456QBU9 Public Service El & Gas Callable Note Cont 02/01/28 600,000.00 06/29/2023 570,144.00 96.82 580,931.40 0.26% Al / A 4.34 3.700% Due 05/O1/2028 4.87% 573,269.84 4.51% 3,700.00 7,661.56 NR 3.93 341081GN3 Florida Power and Light Callable Note Cont 3/15/2028 1,000,000.00 06/07/2023 987,550.00 100.16 1,001,599.00 0.44% Aa2 / A+ 4.38 4.400% Due 05/15/2028 4.69% 988,973.25 4.35% 5,622.22 12,625.75 AA- 3.78 89236TLB9 Toyota Motor Credit Corp Note 1,000,000.00 09/26/2023 996,180.00 103.55 1,035,457.00 0.46% Al / A+ 4.70 5.250% Due 09/11/2028 5.34% 996,380.50 4.40% 16,041.67 39,076.50 A+ 4.08 33,475,583.30 32,187,516.84 14.20% Al / A+ 1.91 TOTAL Corporate 33,445,000.00 2.36% 33,451,918.05 4.91% 185,384.07 (1,264,401.21) AA- 1.65 31 QJ1 DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 90LAIF$00 Local Agency Investment Fund State Pool 7,380,889.05 Various 7,380,889.05 1.00 7,380,889.05 3.27% NR/NR 0.00 3.95% 7,380,889.05 3.95% 74,621.97 0.00 NR 0.00 7,380,889.05 7,380,889.05 3.27% NR/NR 0.00 TOTAL LAIF 7,380,889.05 3.95% 7,380,889.05 3.95% 74,621.97 0.00 NR 0.00 Local Gov Investment Pool 90CAMP$00 California Asset Mgmt Program CAMP 114,909,706.27 Various 114,909,706.27 1.00 114,909,706.27 50.42% NR / AAA 0.00 5.56% 114,909,706.27 5.56% 0.00 0.00 NR 0.00 114,909,706.27 114,909,706.27 50.42% NR/AAA 0.00 TOTAL Local Gov Investment Pool 114,909,706.27 5.56% 114,909,706.27 5.56% 0.00 0.00 NR 0.00 Money Market Fund 31846V203 First American Govt Obligation Fund Class Y 148,351.04 Various 148,351.04 1.00 148,351.04 0.07% Aaa / AAA 0.00 4.98% 148,351.04 4.98% 0.00 0.00 AAA 0.00 31846V203 First American Govt Obligation Fund Class Y 172,640.03 Various 172,640.03 1.00 172,640.03 0.08% Aaa / AAA 0.00 4.98% 172,640.03 4.98% 0.00 0.00 AAA 0.00 320,991.07 320,991.07 0.14% Aaa / AAA 0.00 TOTAL Money Market Fund 320,991.07 4.98% 320,991.07 4.98% 0.00 0.00 AAA 0.00 Negotiable CD 246399AB5 Delaware State Police FCU Negotiable CD 246,000.00 03/29/2019 246,000.00 99.42 244,578.61 0.11% NR/NR 0.24 3.000% Due 03/29/2024 3.00% 246,000.00 5.36% 1,900.60 (1,421.39) NR 0.24 14042TJB4 Capital One Bank USA NA Negotiable CD 240,000.00 08/01/2022 239,640.00 97.73 234,540.24 0.10% NR/NR 1.59 3.450% Due 08/04/2025 3.50% 239,809.33 4.95% 3,425.42 (5,269.09) NR 1.51 02007GXF5 Ally Bank Negotiable CD 240,000.00 08/02/2022 239,280.00 97.64 234,337.20 0.10% NR/NR 1.59 3.400% Due 08/04/2025 3.51% 239,618.32 4.95% 3,353.42 (5,281.12) NR 1.51 87165EXE2 Synchrony Bank Negotiable CD 240,000.00 08/01/2022 239,640.00 97.64 234,331.44 0.10% NR/NR 1.60 3.400% Due 08/05/2025 3.45% 239,808.83 4.95% 3,331.07 (5,477.39) NR 1.51 254673P26 Discover Bank Negotiable CD 240,000.00 08/01/2022 239,280.00 97.63 234,314.40 0.10% NR/NR 1.61 3.400% Due 08/08/2025 3.51% 239,615.69 4.95% 3,264.00 (5,301.29) NR 1.52 38149MYS6 Goldman Sachs Bank USA Negotiable CD 245,000.00 08/17/2021 243,775.00 90.59 221,954.08 0.10% NR/NR 2.65 1.050% Due 08/25/2026 1.15% 244,351.27 4.87% 909.18 (22,397.19) NR 2.55 1,447,615.00 1,404,055.97 0.62% NR/NR 1.53 TOTAL Negotiable CD 1,451,000.00 3.01% 1,449,203.44 5.01% 16,183.69 (45,147.47) NR 1.45 32 Qtj DocuSign Envelope ID: D991 E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 wa „-aul Y 1 1 M 912828V80 US Treasury Note 1,250,000.00 03/23/2022 1,252,832.03 99.75 1,246,890.00 0.55% Aaa/AA+ 0.08 2.250% Due 01/31/2024 2.12% 1,250,125.31 5.17% 11,769.70 (3,235.31) AA+ 0.08 912797JE8 US Treasury Bill 3,000,000.00 12/27/2023 2,976,300.75 99.27 2,978,056.25 1.31% P-1/A-1+ 0.14 5.266% Due 02/20/2024 5.38% 2,978,056.25 5.38% 0.00 0.00 F-1+ 0.14 91282CBR3 US Treasury Note 2,600,000.00 04/03/2023 2,495,187.50 99.00 2,574,101.40 1.13% Aaa/AA+ 0.21 0.250% Due 03/15/2024 4.66% 2,577,583.45 5.13% 1,928.57 (3,482.05) AA+ 0.20 91282CBV2 US Treasury Note 2,500,000.00 06/27/2023 2,403,125.00 98.63 2,465,625.00 1.08% Aaa/AA+ 0.29 0.375% Due 04/15/2024 5.40% 2,465,164.81 5.19% 1,997.95 460.19 AA+ 0.29 912828X70 US Treasury Note 1,250,000.00 03/23/2022 1,245,019.53 98.95 1,236,913.75 0.54% Aaa/AA+ 0.33 2.000% Due 04/30/2024 2.19% 1,249,221.80 5.19% 4,258.24 (12,308.05) AA+ 0.33 912828WJ5 US Treasury Note 1,000,000.00 04/25/2022 998,593.75 99.02 990,234.00 0.44% Aaa/AA+ 0.37 2.500% Due 05/15/2024 2.57% 999,746.88 5.15% 3,228.02 (9,512.88) AA+ 0.37 912828XT2 US Treasury Note 2,500,000.00 06/27/2023 2,424,804.69 98.67 2,466,700.00 1.08% Aaa/AA+ 0.42 2.000% Due 05/31/2024 5.38% 2,466,406.83 5.27% 4,371.58 293.17 AA+ 0.41 91282CCG4 US Treasury Note 2,300,000.00 11/07/2023 2,230,281.25 97.82 2,249,777.20 0.99% Aaa/AA+ 0.46 0.250% Due 06/15/2024 5.44% 2,247,394.03 5.15% 267.08 2,383.17 AA+ 0.45 91282CCL3 US Treasury Note 1,250,000.00 03/23/2022 1,197,802.73 97.52 1,219,042.50 0.54% Aaa/AA+ 0.54 0.375% Due 07/15/2024 2.24% 1,237,878.36 5.08% 2,165.42 (18,835.86) AA+ 0.53 91282CFA4 US Treasury Note 2,500,000.00 08/18/2023 2,446,484.38 98.82 2,470,507.50 1.10% Aaa/AA+ 0.58 3.000% Due 07/31/2024 5.36% 2,467,115.04 5.07% 31,385.87 3,392.46 AA+ 0.56 912797GK7 US Treasury Bill 2,500,000.00 08/18/2023 2,375,898.44 96.91 2,422,656.25 1.06% P-1 / A-1+ 0.61 5.063% Due 08/08/2024 5.33% 2,422,656.25 5.33% 0.00 0.00 F-1+ 0.59 9128282U3 US Treasury Note 1,250,000.00 03/23/2022 1,238,085.94 97.95 1,224,413.75 0.54% Aaa/AA+ 0.67 1.875% Due 08/31/2024 2.28% 1,246,750.71 5.04% 7,919.81 (22,336.96) AA+ 0.64 912797GL5 US Treasury Bill 4,500,000.00 09/14/2023 4,271,826.25 96.47 4,341,047.50 1.90% P-1/A-1+ 0.68 5.128% Due 09/05/2024 5.41% 4,341,047.50 5.41% 0.00 0.00 F-1+ 0.66 912797GW1 US Treasury Bill 3,000,000.00 10/23/2023 2,852,512.50 96.07 2,882,010.00 1.26% P-1/A-1+ 0.76 5.130% Due 10/03/2024 5.40% 2,882,010.00 5.40% 0.00 0.00 F-1+ 0.74 912828YM6 US Treasury Note 1,250,000.00 03/23/2022 1,224,902.34 97.29 1,216,113.75 0.53% Aaa/AA+ 0.84 1.500% Due 10/31/2024 2.30% 1,241,985.62 4.86% 3,193.68 (25,871.87) AA+ 0.81 912828YV6 US Treasury Note 1,250,000.00 03/23/2022 1,223,486.33 96.99 1,212,402.50 0.53% Aaa/AA+ 0.92 1.500% Due 11/30/2024 2.32% 1,240,982.11 4.90% 1,639.34 (28,579.61) AA+ 0.89 912828YYO US Treasury Note 1,300,000.00 05/18/2022 1,263,335.94 97.05 1,261,631.80 0.55% Aaa/AA+ 1.00 1.750% Due 12/31/2024 2.88% 1,286,016.32 4.81% 62.50 (24,384.52) AA+ 0.97 33 QVI DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Holdings Report City of Tustin Consolidated Account - Account #10795 As of December 31, 2023 91282CBH3 US Treasury Note 2,000,000.00 04/27/2021 1,957,500.00 92.39 1,847,812.00 0.81% Aaa/AA+ 2.09 0.375% Due 01/31/2026 0.83% 1,981,401.67 4.23% 3,138.59 (133,589.67) AA+ 2.03 91282CBT7 US Treasury Note 2,000,000.00 04/27/2021 1,989,531.25 92.78 1,855,546.00 0.82% Aaa/AA+ 2.25 0.750% Due 03/31/2026 0.86% 1,995,225.60 4.15% 3,811.48 (139,679.60) AA+ 2.18 91282CFM8 US Treasury Note 1,740,000.00 11/09/2022 1,724,978.91 100.63 1,751,010.72 0.78% Aaa/AA+ 3.75 4.125% Due 09/30/2027 4.32% 1,728,488.04 3.94% 18,237.91 22,522.68 AA+ 3.41 91282CGH8 US Treasury Note 1,500,000.00 02/23/2023 1,458,281.25 98.42 1,476,328.50 0.66% Aaa/AA+ 4.09 3.500% Due 01/31/2028 4.13% 1,465,404.53 3.92% 21,970.11 10,923.97 AA+ 3.71 41,250,770.76 41,388,820.37 18.21% Aaa / AAA 0.92 TOTAL US Treasury 42,440,000.00 4.12% 41,770,661.11 5.01% 121,345.85 (381,840.74) AAA 0.88 228,381,958.34 227,428,640.55 100.00% Aa2 / AAA 0.64 TOTAL PORTFOLIO 229,957,719.51 4.43% 229,139,578.51 5.04% 489,269.95 (1,710,937.96) AA+ 0.58 TOTAL MARKET VALUE PLUS ACCRUALS 227,917,910.50 34 Qtj IS, DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 VijL+k+ Section 4 1 Transactions 35 C DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Transaction Ledger September 30, 2023 through December 31, 2023 ACQUISITIONS Purchase 10/13/2023 89233GG83 Purchase 10/15/2023 90LAIF$00 Purchase 10/24/2023 912797GW1 Purchase 10/31/2023 90CAM P$00 Purchase 11/02/2023 3137FEZU7 Purchase 11/02/2023 3137FJKE8 Purchase 11/08/2023 91282CCG4 Purchase 11/30/2023 90CAM P$00 Purchase 12/01/2023 3130AXU63 Purchase 12/11/2023 3130AXQK7 Purchase 12/11/2023 3133EPH81 Purchase 12/28/2023 9127971E8 Purchase 12/29/2023 90CAM P$00 As of December 31, 2023 City of Tustin Consolidated Account - Account #10795 1,000,000.00 Toyota Motor Credit Discount CP 95.845 5.83% 958,454.44 0.00 958,454.44 0.00 5.56% Due: 07/08/2024 123,950.54 Local Agency Investment Fund State Pool 1.000 3.61% 123,950.54 0.00 123,950.54 0.00 3,000,000.00 US Treasury Bill 95.084 5.40% 2,852,512.50 0.00 2,852,512.50 0.00 5.13% Due: 10/03/2024 478,901.64 California Asset Mgmt Program CAMP 1.000 5.56% 478,901.64 0.00 478,901.64 0.00 750,000.00 FHLMC K076 A2 94.441 5.31% 708,310.55 81.25 708,391.80 0.00 3.9% Due: 04/25/2028 750,000.00 FHLMC K082 A2 94.074 5.33% 705,556.64 81.67 705,638.31 0.00 3.92% Due: 09/25/2028 2,300,000.00 US Treasury Note 96.969 5.44% 2,230,281.25 2,293.72 2,232,574.97 0.00 0.25% Due: 06/15/2024 467,626.78 California Asset Mgmt Program CAMP 1.000 5.57% 467,626.78 0.00 467,626.78 0.00 1,500,000.00 Federal Home Loan Banks Note 100.223 4.54% 1,503,345.00 2,697.92 1,506,042.92 0.00 4.625% Due: 11/17/2026 1,200,000.00 Federal Home Loan Banks Note 101.835 4.33% 1,222,020.00 6,016.67 1,228,036.67 0.00 4.75% Due: 12/08/2028 1,000,000.00 FFCB Note 100.182 4.45% 1,001,820.00 875.00 1,002,695.00 0.00 4.5% Due: 10/04/2027 3,000,000.00 US Treasury Bill 99.210 5.38% 2,976,300.75 0.00 2,976,300.75 0.00 5.266% Due: 02/20/2024 490,279.36 California Asset Mgmt Program CAMP 1.000 5.57% 490,279.36 0.00 490,279.36 0.00 Subtotal 16,060,758.32 15,719,359.45 12,046.23 15,731,405.68 0.00 36 Qtj DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 ITransaction Ledger City of Tustin Consolidated Account - Account #10795 September 30, 2023 through December 31, 2023 As of December 31, 2023 Security 12/28/2023 90CAMP$00 12,000,000.00 California Asset Mgmt Program CAMP 1.000 12,000,000.00 0.00 12,000,000.00 0.00 Contribution Subtotal 12,000,000.00 12,000,000.00 0.00 12,000,000.00 0.00 TOTAL ACQUISITIONS 28,060,758.32 27,719,359.45 12,046.23 27,731,405.68 0.00 DISPOSITIONS Maturity 10/05/2023 89233HX58 1,000,000.00 Toyota Motor Credit Discount CP 97.397 1,000,000.00 0.00 1,000,000.00 0.00 5.12% Due: 10/05/2023 Maturity 10/23/2023 313384NH8 3,000,000.00 FHLB Discount Note 100.000 3,000,000.00 0.00 3,000,000.00 0.00 4.73% Due: 10/23/2023 Maturity 10/31/2023 912828T91 1,200,000.00 US Treasury Note 100.000 1,200,000.00 0.00 1,200,000.00 0.00 1.625% Due: 10/31/2023 Maturity 11/06/2023 62479MY64 2,000,000.00 MUFG Bank Ltd/NY Discount CP 96.843 2,000,000.00 0.00 2,000,000.00 0.00 5.12% Due: 11/06/2023 Maturity 11/30/2023 9128281.157 1,250,000.00 US Treasury Note 100.000 1,250,000.00 0.00 1,250,000.00 0.00 2.125% Due: 11/30/2023 Maturity 12/08/2023 3130ATBLO 2,250,000.00 FHLB Note 100.000 2,250,000.00 0.00 2,250,000.00 0.00 3.625% Due: 12/08/2023 Maturity 12/28/2023 313384RB7 3,000,000.00 FHLB Discount Note 100.000 3,000,000.00 0.00 3,000,000.00 0.00 4.64% Due: 12/28/2023 Subtotal 13,700,000.00 13,700,000.00 0.00 13,700,000.00 0.00 Security 10/13/2023 90LAIF$00 Withdrawal Security 10/19/2023 90LAIF$00 Withdrawal 1,011,000.00 Local Agency Investment Fund State Pool 1,000,000.00 Local Agency Investment Fund State Pool 1.000 1,011,000.00 1.000 1,000,000.00 0.00 1,011,000.00 0.00 0.00 1,000,000.00 0.00 37 c►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 ITransaction Ledger City of Tustin Consolidated Account - Account #10795 September 30, 2023 through December 31, 2023 Transaction Settlement CUSIP Quantity Security Description Price Acq/Disp Type Date Yield Security 10/19/2023 90LAIF$00 500,000.00 Local Agency Investment Fund State Pool 1.000 Withdrawal Subtotal TOTAL DISPOSITIONS 2,511,000.00 16,211,000.00 As of December 31, 2023 500,000.00 0.00 500,000.00 0.00 2,511,000.00 0.00 2,511,000.00 0.00 16,211,000.00 0.00 16,211,000.00 0.00 38 c►" DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 IImportant Disclosures As of December 31, 2023 2023 Chandler Asset Management, Inc, An Independent Registered Investment Adviser Information contained herein is confidential. Prices are provided by ICE Data Services Inc ("IDS"), an independent pricing source. In the event IDS 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. 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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. Your qualified custodian bank maintains control of all assets reflected in this statement and we urge you to compare this statement to the one you receive from your qualified custodian. Chandler does not have any authority to withdraw or deposit funds from/to the custodian account. 39 QtJ DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 Benchmark Disclosures As of December 31, 2023 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. DocuSign Envelope ID: D991E165-F97E-49A4-82C3-64B73530AC06 CITY OF TUSTIN Monthly Investment Report December 31, 2023 Restricted Deposits with Fiscal Agents Ill Description / Limits [21 [31 [4] Face Amount Shares YTM@Cost Credit Rating Cost Value +Accrued Interest 151 Market Value 2016 Successor Agency Tax Allocation Bonds, Refunding 8,770.81 N/A 8,770.81 8,770.81 2016 Water Revenue Bonds, Refunding 1,190.20 N/A 1,190.20 1,190.20 2020 Water Revenue Bonds 664.40 N/A 664.40 664.40 CFD 04-1 633,981.26 N/A 633,981.26 633,981.26 CFD 06-1 4,269,780.29 N/A 4,269,780.29 4,269,780.29 CFD 07-1 1,221,059.89 N/A 1,221,059.89 1,221,059.89 CFD 14-1 2,687,000.80 N/A 2,687,000.80 2,687,000.80 8,822,447.65 8,822,447.65 8,822,447.65 Restricted Deposits with Fiscal Agents TOTAL 8,822,447.65 8,822,447.65 DocuSign Envelope ID: D991 El65-F97E-49A4-82C3-64B73530AC06 PUBLIC AGENCY RETIREMENT SERVICES PARS CITY OF TUSTIN Account Report for the Period PARS Post -Employment Benefits Trust 12/1/2023 to 12/31/2023 Nicole Bernard Acting City Manager City of Tustin 300 Centennial Way Tustin, CA 92780 Account Summary Balance as of Balance as of Source 12/1/2023 Contributions Earnings Expenses Distributions Transfers 12/31/2023 OPEB $3,447,666.17 $0.00 $164,492.65 $1,424.91 $0.00 $0.00 $3,610,733.91 PENSION $10,995,283.01 $0.00 $524,670.26 $4,544.48 $0.00 $0.00 $11,515,408.79 Totals $14,442,949.18 $0.00 $689,162.91 $5,969.39 $0.00 $0.00 $15,126,142.70 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 3-Years 5-Years 10-Years Plan's Inception Date OPEB 4.77% 8.97% 12.97% 2.24% 6.94% 6/26/2018 PENSION 4.77% 8.97% 13.00% 2.25% 6.95% 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 may be 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