Resolution No. 77081 RE5QLQJ10N NQ 7708
2
A RESOLUTION OF THE CITY COUNCIL OF
3 THE CITY OF VERNON AMENDING
RESOLUTION NO. 7475 WHICH APPROVED
4 THE ANNUAL STATEMENT OF INVESTMENT
POLICY OF THE CITY AND DELEGATED
51 INVESTMENT AUTHORITY TO THE CITY
TREASURER
6
7 WHEREAS, pursuant to California Government Code
8 Section 53646(a)(2), the City Treasurer shall annually render to
9 the City Council an Annual Statement of Investment Policy which
10 the City Council shall consider at a public meeting; and
11 WHEREAS, pursuant to Resolution No.7475, the City
12 Council approved the Annual Statement of Investment Policy which
13 delegates investment authority to the City Treasurer, and grants
14 the City Treasurer express authority to make investments of City
15 funds in securities with a term, or term remaining to maturity at
16 the time of investment, in excess of five years, as part of an
17 investment program; and
18 WHEREAS, the City Council desires to approve and amend
19 the Annual Statement of Investment Policy as required by
20 California law so that the Investment Policy conforms with recent
21 changes in the California Government Code concerning the types of
22 investments in which the City may invest its funds for deposit,
23 the form of the statements which report the investment of City
24 funds, and the filing of the Investment Policy and investment
25 reports with the appropriate state agency.
26 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
27 THE CITY OF VERNON AS FOLLOWS:
28 SECTION 1 The City Council of the City of Vernon does
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1 hereby find and determine that the recitals contained hereinabove
2 are true and correct.
3 SECTION 2: The City Council of the City of Vernon
4 hereby adopts the Annual Statement of Investment Policy, (the
5 "Investment Policy"), for the calendar year 2001, a copy of which
6 is attached hereto as Exhibit "A" and made a part hereof.
7 SECTION 3: The City Council of the City of Vernon
8 hereby delegates to the City Treasurer, his deputy or to his
9 authorized designee,the authority to implement the Investment
10 Policy and select the instruments for the City's investment
11 portfolio in accordance with the Investment Policy.
12 SECTION 4: The City Council of the City of Vernon
13 hereby grants, as part of the City's investment program, to the
14 City Treasurer, his deputy and to his authorized designee,
15 express authority to invest in securities with a term, or term
16 remaining to maturity, at the time of investment, in excess of
17 five years, and this authority shall become effective no less
18 than three months from the effective date of this Resolution.
19 SECTION 5: The City Council of the City of Vernon
20 hereby directs the City Clerk, his deputy or his authorized
21 designee, to transmit a copy of this Resolution, the Investment
22 Policy, and a copy of the Report of Cash and Investments for the
23 Quarters ended June 30, 2001 and December 31, 2001, when such
24 become due and are prepared by the Treasurer's Office, according
25 to the California Government code, to the following state agency:
26 California Debt and Investment Advisory Commission
Attention: Local Agency Investment Reports
27 at
915 Capitol Mall, Roam 400
28 Sacramento, CA 95814
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28.1
or
P.O. Box 942809
Sacramento, CA 94209-0001
SECTION 6: If any section or part of this Resolution
is found to be unenforceable by operation of law, the remaining
sections or parts of this Resolution shall be in full force and
effect.
SECTION 7: This Resolution shall become effective
immediately.
SECTION 8: This Resolution replaces City Council
Resolution No. 7475 in its entirety.
SECTION 9: The City Clerk of the City of Vernon shall
certify to the passage of this Resolution and thereupon and
thereafter the same shall be in full force and effect.
APPROVED AND ADOPTED this 21st day of February, 2001.
t �MIS"C. MAL G, Major
ATTEST:
y
BRUCE V. MALKENHORST, City Clerk
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STATE OF CALIFORNIA
COUNTY OF LOS ANGELES
I, BRUCE V. MALKENHORST, City Clerk of the City of
Vernon, do hereby certify that the foregoing Resolution, being
Resolution No. 7708, was duly adopted by the City Council of the
City of Vernon at a regular meeting of the City Council duly held
on Wednesday, February 21, 2001, and thereafter was duly signed
by the Mayor of the City of Vernon.
(SEAL)
BRUCE V. MALKENHORST, City Clerk
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SUPPORTING
DOCUMENTS
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro-Tem
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
Finance Committee
City of Vernon
Honorable Members:
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
January 24, 2001
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
DAVE TELFORD
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Police Chief
FAX: (323) 583-5236
Due to recent changes on the investment and reporting of the
investment of public funds made by the legislative body of the State
of California, a revision of the City's Annual Statement of Investment
Policy for the year 2001 was completed.
This new policy includes all the amendments that were made to the
various sections of the California Government Code concerning
instruments authorized for investment and the implementation of
delegation of investment authority to the City Treasurer.
This has been reviewed by our Special Counsel and it is hereby
recommended that the revised Annual Statement of Investment Policy be
approved and adopted and that authorization be granted to the City
Treasurer to make investments of City funds as deemed prudent in
securities with a term or term remaining to maturity in excess of 5
years.
Very truly yours,
Bruce V. Malkenhorst
Director of Finance
BVM/ng
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro-Tem
WM. 'BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator/City Clerk
FAX (323) 826-1438
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALMORNIA 90058
TELEPHONE (323) 583-8811
March 6, 2002
California Debt and Investment
Advisory Commission
Attn: Local Agency Investment Reports
At
915 Capitol Mall, Room 400
Sacramento, CA 95814
Re: Report of Cash and Investments
Quarter Ending December 31, 2001
To Whom It May Concern:
EDUARDO OLIVO
City Attorney
FAX: (562) 869-1883
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 826-1435
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 826-1425
STEVEN E. PARKER
Fire Chief
FAX: (323) 826-1407
BRUCE W. OLSON
Police Chief
FAX: (323) 826-1481
Pursuant to City of Vernon Resolution No. 7708, transmitted herewith is
a copy of the above referenced report.
If you need anything else, please call meat 323/583-8811 ext. 266.
A
y,
.
Chief Dep)61
:ng
cc: Resolution No. 7708
Eric Fresch
sco
City Clerk
CITY COUNCIL
LEONIS C. MALBURG
Mayor
THOMAS A. YBARRA
Mayor Pro-Tem
WM. "BILL" DAVIS
Councilman
H. "LARRY" GONZALES
Councilman
W. MICHAEL MCCORMICK
Councilman
BRUCE V. MALKENHORST
City Administrator / City Clerk
FAX (323) 581-7924
CITY HALL
4305 SANTA FE AVENUE, VERNON, CALIFORNIA 90058
TELEPHONE (323) 583-8811
April 10, 2001
California Debt and Investment Advisory Commission
Attn: Local Agency Investment Reports
915 Capitol Mall, Room 400
Sacramento, CA 95814
EDUARDO OLIVO
City Attorney
FAX: (562) 927-8722
KEVIN WILSON
Director of Community Services & Water
FAX: (323) 588-2761
KENNETH J. DeDARIO
Director of Municipal Utilities
FAX: (323) 583-1983
STEVEN E. PARKER
Fire Chief
FAX: (323) 581-1385
BRUCE W. OLSON
Police Chief
FAX: (323) 583-5236
Re: City of Vernon's Annual Statement of Investment
and Delegated Investment Authority to the City Treasurer
To Whom It May Concern:
Transmitted herewith is a copy of Resolution No. 7708 and the Annual
Statement of Investment Policy for the City of Vernon approved by the
Vernon's City Council at their meeting held February 21, 2001.
If there are any questions regarding this matter, please call Bruce V.
Malkenhorst at 323/583-8811 ext. 266.
Very truly yours,
ei4�
Gloria J. Orosco
Chief Deputy City Clerk
GJO:ng
cc: Eric Fresch /
Resolution No. 766V/
Investment Policy File
l� CITY OF VERNON
ANNUAL
STATEMENT OF
INVESTMENT POLICY
Bruce V. Malkenhorst
Treasurer
FEBRUARY 2001
Approved by the City Council
February 7, 2001
0.0 PREFACE
This Annual Statement of Investment Policy (the "Investment Policy") sets forth the course of
action necessary to guide the decision -making of the City Treasurer and all persons authorized
to make investment decisions on behalf of the City in the administration of the City's
investment portfolio.
This Investment Policy has been researched, prepared and written by an outside consultant
under the direction of the City Treasurer and the Treasurer's Department.
While some portions of this Investment Policy are a restatement of the laws of the State of
California, it is viewed that these restatements are integral to the purpose and flow of this
Investment Policy. In most instances the use of future tense throughout this Investment Policy
is intended to mean a continued practice or a practice which shall be continued with the aid of
automation.
The following statements are intended to ensure the achievement of the purpose, the goals and
objectives in an orderly and accurate manner. However, there is no guarantee that problems,
errors or losses will not arise in the course of administering the investment of idle or surplus
funds.
Among the obstacles and deterrents in achieving the goals and objectives of the portfolio are:
unforeseen national or international events or crises, deviation of actual cash flow from
forecasted cash flow, unforeseen demands on cash flow, policies made with regard to
investment in local depositories, errors in data or advice used to make decisions, as well as any
other inconceivable aberration or event that may have an effect on local, national or
international financial markets, economies or politics which in turn has a decided effect upon
the portfolio.
This Investment Policy is designed to achieve, keeping in mind the obstacles and deterrents in
pursuing portfolio goals and objective, a reasonable rate of return over an economic cycle,
consistent with limited risk and prudent investment practices.
1.0 SCOPE
This Investment Policy governs the deposit, safekeeping and investment of the idle or surplus
funds of the Treasury, as well as all related transactions and investment activities. The
investment of bond proceeds will be governed by the provisions of the relevant bond
documents.
2.0 PURPOSE
The purpose of the Investment Policy is to facilitate accomplishment of the goals and objectives of the Treasurer with regard to the investment of idle or surplus funds, to provide a
framework within which to carry out the business of administering and investing the idle or
surplus funds of the Treasury, and to improve communications at all levels between those
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involved and those interested in the process of investing and administering the idle or surplus
funds of the Treasury.
3.0 OBJECTIVE
3.1 Leeal Compliance
All investments shall be made in accordance with this Investment Policy, California
Government Code Section 53600 et seq., and any forthcoming amendments or additions to the
California Government Code in relation to the investment of local agency idle or surplus funds.
3 2 Prudence
The administration of idle or surplus funds of the City Treasurer, as a fiduciary trustee, shall
be performed in accordance with the prudent investor standard pursuant to California
Government Code Section 53600.3.
The City Treasurer and all persons authorized to make investment decisions on behalf of the
City are "trustees" and therefore fiduciaries subject to the prudent investor standard. When
investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a
trustee of the City shall act with care, skill, prudence, and diligence under the circumstances
then prevailing, including, but not limited to, the general economic conditions and the
anticipated needs of the City, that.a prudent person acting in a like capacity and familiarity
with those matters would use in the conduct of funds of a like character and with like aims, to
safeguard the principal and maintain the liquidity needs of the City. Within the limitations of
this Investment Policy and Section 53600.3 of the California Government Code and
considering individual investments as part to an overall strategy, the City Treasurer is
authorized to acquire investments as authorized by law.
As prudence shall be applied in the context of portfolio management, investment officers and
their advisors, acting in accordance with written procedures and exercising due diligence, shall
be relieved of personal responsibility for an individual security's credit risk or market price
changes, provided that deviations from expectation are reported to the Treasurer in a timely
fashion and appropriate action is taken to control adverse developments.
3.3 Investment Criteria Goals
The Treasurer's primary goals for the investment of idle or surplus funds (in the City's
Treasury or monies in a sinking fund) are, in order of priority pursuant to California
Government Code Section 53600.5:
3.3.1 Safety -- Safety of capital shall mean the safeguarding of capital through the
selection of investments and investing procedures to best protect against loss
arising from default, fraud, or error.
PAI
3.3.2 Liguidi -- The City's portfolio shall be invested so as to always have the
ability to convert sufficient securities in the portfolio to cash, with little or no
loss in value, to cover cash flow needs of the City to meet contingency needs.
3.3.3 JigW -- Yield refers to earning a reasonable rate of return and shall take into
consideration current market conditions, the present phase of the market cycle,
both present and future cash flow needs, and the other primary goals of Safety
and Liquidity.
3.4 Performance Measurement
The investment portfolio will be managed in accordance with the parameters specified within
this Investment Policy. The methods of measuring investment performance and performance
benchmarks shall be articulated in the internal policies of the City Treasurer's Department.
3,5 •Maintenance of Public Trust
As the Treasurer has been entrusted with the safekeeping of public monies received from
public sources, the Treasurer in managing the investment portfolio shall exercise a high degree
of professionalism to ensure and sustain public confidence, remembering that both the
investment instruments and the methods of transacting investment business are subject to public
review and scrutiny.
4.0 DELEGATION OF AUTHORITY
The management responsibility for the City's investment program is hereby delegated to the
City Treasurer in accordance with California Government Code Section 53607. Pursuant to
California Government Code Sections 53601 and 53635, the City Treasurer shall be
responsible for the investment of the City's funds (including the purchase, sale, or exchange of
securities), the monitoring and reviewing of all investments for consistency under this
Investment Policy, and the establishment of a system of controls to regulate the activities of
subordinate officials.
The Treasurer shall have the responsibility to execute investment transactions on a day to day
basis. When circumstances warrant, the responsibility to execute investment transactions may
be delegated to the Deputy City Treasurer � theTreasurer's
action must be approved by the City
ee of the
Finance Department. However, each and every �
Treasurer.
Any persons authorized to make investment decisions on behalf of the City, shall be subject to
daily oversight and monitoring by the City Treasurer, the Treasurer's Department or the
Finance Department in order to insure full and complete compliance with this Investment
Policy and the Government Code of the State of California, relating to the deposit and
investment of funds and local agency finances.
NO PERSON MAY ENGAGE IN AN INVESTMENT TRANSACTION EXCEPT AS
PROVIDED UNDER THE LIMITS OF THIS POLICY.
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5.0 INVESTMENT PROGRAM
5.1 Investmen in Long Term Securities
The investment program of the City shall require the City Treasurer, the Treasurer's
Department and the Finance Department to actively manage the City's portfolio of investments
in order to take advantage of changing economic conditions and to insure that the liquidity
needs of the City are satisfied. As part of the City's investment program, the City Treasurer
has the express authority to make investments in securities that have a term, or a term
remaining to maturity, at the time of investment, in excess of five years, as long as such
investments, taken in the aggregate in relation to the City's entire investment portfolio, do not
adversely impact the liquidity needs of the City and its funds and enterprises.
5.2 Active Portfolio Management
The City Treasurer has the express authority to sell, as he deems prudent, any securities in the
City's portfolio of investments prior to the maturity date of the particular security. The City
Treasurer has the express authority to invest in, as he deems prudent, any security authorized
by this Investment Policy with the objective of selling that same security prior to its maturity
date. The City Treasurer's authority to buy and sell securities for investment on behalf of the
City includes the authorization to buy and sell the same security on the same trading day.
6.0 INSTRUMENTS AUTHORIZED FOR INVESTMENT
The City, having money in a sinking fund of, or surplus money in, its treasury not required
for the immediate needs of the City may invest any portion of the money that it deems wise or
expedient in those investments set forth below. If the City purchases or obtains any securities
prescribed in this Section 6.0, in a negotiable, bearer, registered, or nonregistered format, the
City shall require delivery of the securities to the City, including those purchased for the City
by financial advisors, consultants, or managers using the City's funds, by book entry, physical
delivery, or by third party custodial agreement. The transfer of securities to the counterparty
bank's customer book entry account may be used for book entry delivery. For purposes of this
Section 6.0 "counterparty" means the other party to the transaction. A counterparty bank's
trust department or separate safekeeping department may be used for the physical delivery of
the security if the security is held in the name of the City. Investments may be made in any
security authorized by this Section 6.0, including a security underlying a repurchase or reverse
repurchase agreement authorized by Section 53601 of the California Government Code, that at
the time of investment has a term or a term remaining to maturity in excess of five years as
long as such investment comports with the policies and objectives of this Investment Policy.
The following section titles are for reference only.
permitted investment description.
6.1 Bonds Issued WhLICAY
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Refer to the complete section text for the
Bonds issued by the City, including bonds payable solely out of the revenues from a
revenue -producing property owned, controlled, or operated by the City or by a department,
board, agency, or authority of the City.
632 United States Treasury Bonds
United States Treasury notes, bonds, bills, or certificates of indebtedness, or those for which
the faith and credit of the United States are pledged for the payment of principal and interest.
6,3 Bonds of the State of California
Registered state warrants or treasury notes or bonds of this state, including bonds payable
solely out of the revenues from a revenue -producing property owned, controlled, or operated
by the state or by a department, board, agency, or authority of the state.
6.4 Bonds of State of California Local Agencies
Bonds, notes, warrants, or other evidences of indebtedness of any local agency within this
state, including bonds payable solely out of the revenues from a revenue -producing property
owned, controlled, or operated by the local agency, or by a department, board, agency, or
authority of the local agency.
6.5 Obligations Issued by United StAtPs Government - Snonsored Entarurises
Obligations issued by banks for cooperatives, federal land banks, federal intermediate credit
banks, federal home loan banks, the Federal Home Loan Bank Board, the Tennessee Valley
Authority, or in obligations, participations, or other instruments of, or issued by, or fully
guaranteed as to principal and interest by, the Federal National Mortgage Association; or in
guaranteed portions of Small Business Administration notes; or in obligations, participations,
or other instruments of, or issued by, a federal agency or a United States government -
sponsored enterprise.
6.6 Bills of Exchange
Bills of exchange or time drafts drawn on and accepted by a commercial bank, otherwise
known as bankers acceptances. Purchases of bankers acceptances may not exceed 180 days
maturity or 40 percent of the City's surplus money that may be invested pursuant to this
Section 6.6. However, no more than 30 percent of the City�s funds section.may be invested in
the bankers acceptances of any one - commercial bank pursuant
7 Commercial Pum
Commercial paper of "prime" quality of the hInvestors Service, Incthe
or Standard and Poor's
numerical rating as provided for by Moo y s
Corporation. Eligible paper is further limited to issuing corporations that are organized and
operating within the United States and having total assets in excess of five hundred million
dollars ($500,000,000) and having an "A" or higher rating for the issuer's debt, other than
Sim
commercial paper, if any, as provided for by Moody's Investors Service, Inc., or Standard and
Poor's Corporation. Purchases of eligible commercial paper may not exceed 270 days
maturity nor represent more than 10 percent of the outstanding paper of an issuing corporation.
Purchases of commercial paper may not exceed 40 percent of the City's surplus money that
may be invested pursuant to this Section 6.7. No more than 10 percent
d i
ercentn the outstanding surpluse City's
money that may be invested pursuant to this Section 6.7 may be
paper of any single issuing corporation.
6.8 Negotiable Certificates of Deposit
Negotiable certificates of deposits issued by a nationally or state -chartered bank or a state or
federal association (as defined by Section 5102 of the California Financial Code) or by a
state -licensed branch of a foreign bank. Purchases of negotiable certificates of deposit may not
exceed 30 percent of the City's surplus money which may be invested pursuant to this Section
6.8. For purposes of this Section 6.8, negotiable certificates of deposits do not come within
Article 2 of the California Government Code (commencing with Section 53630), except that
the amount so invested shall be subject to the limitations of California Government Code
Section 53638 concerning maximum deposits.
6,9 Repurchase. Reverse Repurchase and Securities Lending A¢reements
6.9.1 Investments in repurchase agreements or reverse repurchase agreements or
securities lending agreements of any securities authorized by this Section 6.9, as
long as the agreements are subject to this Section 6.9, including, the delivery
requirements specified in this Section 6.9.
6.9.2 Investments in repurchase agreements may be made, on any investment
authorized in Section 6.0, when the term of the agreement does not exceed one
year. The market valueof securities that
funds borrowed againstderlay a repurchase �tho agreement shall
be valued at 102 percent or greater of quarterly. Since the
securities and the value shall be adjusted no less than q ya
market value of the underlying securities is subject to daily market fluctuations,
the investments in repurchase agreements shall be in compliance if the value of
the underlying securities is brought back up to 102 percent no later than the next
business day.
6.9.3 Reverse repurchase agreements or securities lending agreements may be utilized
only when either of the following conditions are met:
6.9.3.1 The security was owned or specifically committed sold using awe by
the City prior to December 31, 1994,
and reverse repurchase agreement on December 31, 1994.
6.9.3.2 The security to be sold on reverse repurchase agreement or
securities lending agreement has been owned and fully paid for
by the City for a minimum of 30 days prior to sale; the total of
all reverse repurchase agreements or securities lending agreement
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on investments owned by the City not purchased or committed to
purchase, prior to December 31, 1994, does not exceed 20
percent of the base value of the portfolio; and the agreement does
not exceed a term of 92 days, unless the agreement includes a
written codicil guaranteeing a minimum earning or spread for the
entire period between the sale of a security using a reverse
repurchase agreement or securities lending agreement and the
final maturity date of the same security.
6.9.4 After December 31, 1994, a reverse repurchase agreement or securities lending
agreement may not be entered into with securities not sold on a reverse
repurchase agreement or securities lending agreement and purchased, or m for
committed to purchase, prior to that date, as a means of financing or paying
the security sold on a reverse repurchase agreement or securities lending
agreement, but may only be entered into with securities owned and previously
paid for a minimum of 30 days prior to the settlement of the reverse repurchase
agreement or securities lending agreement, in order to supplement the yield on
securities owned and previously paid for or to provide funds for the immediate
payment of a City obligation. Funds obtained or funds within the pool
equivalent amount to that obtained from selling a security to a counterparty by
way of a reverse repurchase agreement or securities lending agreement, on
securities originally purchased subsequent to December 31, 1994, shall not be
used to purchase another security with a maturity longer than 92 days from the
initial settlement date of the reverse repurchase agreement or securities lending
agreement, unless the reverse repurchase agreement or securities lending
agreement includes a written codicil guaranteeing a minimum earning or spread
for the entire period between the sale of a security using a reverse repurchase
agreement or securities lending agreement, and the final maturity date of the
same security. Reverse repurchase agreements or securities lending agreement
specified in Section 6.9.3.2 may not be entered into unless the percentage
restrictions specified in that Section 6.9.3.2 are met, including the total of any
reverse repurchase agreements or securities lending agreements specified in
Section 6.9.3.1
6.9.5 Investments in reverse repurchase agreements, securities lending agreements or
similar investments in which the City sells securities prior to purchase with a
simultaneous agreement to repurchase the security, may only be made upon
prior approval of the City Council and shall only be made with primary dealers
of the Federal Reserve Bank of New York.
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6.9.6 Definitions
6.9.6.1 "Repurchase agreement" means a purchase of securities by the
City pursuant to an agreement by which the counterparty seller
will repurchase the securities on or before a specified date and
for a specified amount and the counterparty will deliver the
underlying securities to the City by book entry, physical delivery,
or by third party custodial agreement. The transfer of underlying
securities to the counterparty bank's customer book -entry account
may be used for book -entry delivery.
6.9.6.2 "Securities," for purpose of repurchase under this Section 6.9,
means securities of the same issuer, description, issue date, and
maturity.
6.9.6.3 "Reverse repurchase agreement" means a sale of securities by the
City pursuant to an agreement by which the City will repurchase
the securities on or before a specified date and includes other
comparable agreements.
6.9.6.4 "Securities Lending Agreement" means an agreement under
which the City agrees to transfer securities to a borrower who, in
turn, agrees to provide collateral to the City. During the term of
the agreement, both the securities and the collateral are held by a
third party. At the conclusion of the agreement, the securities are
transferred back to the City in return for the collateral.
6.9.6.5 For purposes of this Section 6.9, the base value of the City's pool
portfolio shall be that dollar amount obtained by totaling all cash
balances placed in the pool by all pool participants, excluding any
amounts obtained through selling securities by way of reverse
repurchase agreements or other similar borrowing methods.
6.9.6.6 For purposes of this Section 6.9, the spread is the difference
between the cost of funds obtained using the reverse repurchase
agreement and the earnings obtained on the reinvestment of the
funds.
6,10 Medium -Term Notes
Medium -term notes, defined as all corporate and depository institution debt securities with a
maximum remaining maturity of five years or less, issued by corporations organized and
operating within the United States or by depository institutions licensed by the United States or
any state and operating within the United States. Notes eligible for investment under this
Section 6.10 shall be rated A or better by a nationally recognized rating service. Purchases
of medium -term notes shall not include other instruments authorized by Section 6.0 and may
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not exceed 30 percent of the City's surplus money which may be invested pursuant to this
section.
6 11 Diversified Management Comm) Shares
6.11.1 Shares of beneficial interest issued by diversified management companies that
invest in the securities and obligations as authorized by Sections 6.1 to 6.10,
inclusive, or Sections 6.13 or 6.14 and that comply with the investment
restrictions of Article 1 (commencing with Section 53600 of the California
Government Code) and Article 2 (commencing with Section 53630 of the
California Government Code). However, notwithstanding these restrictions, a
counterparty to a reverse repurchase agreement is not required to be a primary
dealer of the Federal Reserve Bank of New York if the company's board of
directors finds that the counterparty presents a minimal risk of default, and the
value of the securities underlying a repurchase agreement may be 100 percent of
the sales price if the securities are marked to market daily.
6.11.2 Shares of beneficial interest issued by diversified management companies that
are money market funds registered with the Securities and Exchange
Commission under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1,
et seq.).
6.11.3 If investment is in shares issued pursuant to paragraph (1), the company shall
have met either of the following criteria:
6.11.3.1 Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally
recognized statistical rating organizations.
6.11.3.2 Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission
with not less than five years' experience investing in the
securities and obligations authorized by Sections 6.1 to
6.10, inclusive, or Sections 6.13 or 6.14 and with assets
under management in excess of five hundred million
dollars ($500,000,000).
6.11.4 If investment is in shares issued pursuant to Section 6.11.2, the company shall
have met either of the following criteria:
6.11.4.1 Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally
recognized statistical rating organizations.
6.11.4.2 Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission
with not less than five years' experience managing money
91
market mutual funds with assets under management in
excess of five hundred million dollars ($500,000,000).
6.11.5 The purchase price of shares of beneficial interest purchased pursuant to this
Section 6.11 shall not include any commission that the companies may charge
and shall not exceed 20 percent of the City's surplus money that may be
invested pursuant to this Section 6.11. However, no more than 10 percent of
the City's surplus funds may be invested in shares of beneficial interest of any
one mutual fund pursuant to Section 6.11.1.
6.12 Moneys Pledged to Payment or Secuft of Bond Imu by the City
Notwithstanding anything to the contrary contained in Section 6.0, Section 53601 and Section
53635 of the California Government Code, or any other provision of law, moneys held by a
trustee or fiscal agent and pledged to the payment or security of bonds or other indebtedness,
or obligations under a lease, installment sale, or other agreement of the City, or certificates of
participation in those bonds, indebtedness, or lease installment sale, or other agreements, may
be invested in accordance with the statutory provision governing the issuance of those bonds,
indebtedness, or lease installment sale, or other agreement, or to the extent not inconsistent
therewith or if there are no specific statutory provisions, in accordance with the ordinance,
resolution, indenture, or agreement of the City providing for the issuance.
6.13 Bonds Secured by Government Code Section 53651 Eligible Securities
Notes, bonds, or other obligations that are at all times secured by a valid first priority security
interest in securities of the types listed by Section 53651 of the California Government Code as
eligible securities for the purpose of securing local agency deposits having a market value at
least equal to that required by Section 53652 of the California Government Code for the
purpose of securing local agency deposits. The securities serving as collateral shall be placed
by delivery or book entry into the custody of a trust company or the trust department of a bank
which is not affiliated with the issuer of the secured obligation, and the security interest shall
be perfected in accordance with the requirements of the Uniform Commercial Code or federal
regulations applicable to the types of securities in which the security interest is granted.
6.14 Mortgage Pass -Through Security
Any Mortgage pass -through security, collateralized mortgage obligation, mortgage -backed or
other pay -through bond, equipment lease -backed certificate, consumer receivable pass -through
certificate, or consumer receivable -backed bond of a maximum of five years maturity.
Securities eligible for investment under this subsection shall be issued by an issuer having an
"A" or higher rating for the issuer's debt as provided by a nationally recognized rating service
and rated in a rating category of "AA" or its equivalent or better by a nationally recognized
rating service. Purchase of securities authorized by this Section 6.14 may not exceed 20
percent of the City's surplus money that may be invested pursuant to Section 6.0.
7.0 INELIGIBLE SECURITIES
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The City shall not invest any funds pursuant to this Section 7.0 in inverse floaters, range notes,
or interest -only strips that are derived from a pool of mortgages.
The City shall not invest any funds pursuant to this Section 7.0 in any security that could result
in zero interest accrual if held to maturity. However, the City may hold prohibited
instruments until their maturity dates. The limitation in this Section 7.0 shall not apply to City
investments in shares of beneficial interest issued by diversified management companies
registered under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1, and following)
that are authorized for investment pursuant to Section 6.11.
8.0 STATEMENTS OF INVESTMENT ACTIVITIES
8.1 Annual Statement of Investment Policy
The City Treasurer shall annually render to the City Council and the Finance Committee of the
City a statement of investment policy, which the City shall consider at a public meeting. Any
changes in the investment policy shall also be considered by the City Council of the City at a
public meeting.
6=t. � . ,�, , 1 0-0 • I
The. City Treasurer shall render a quarterly report to the Finance Committee of the City and
City Council. The quarterly report shall be so submitted within 30 days following the end of
the quarter covered by the report. This report shall include the type of investment, issuer, date
of maturity par and dollar amount invested on all securities, investments and moneys held by
the City and shall additionally include a description of any of the City's funds, investments, or
programs, that are under the management of contracted parties, including lending programs.
With respect to all securities held by the City and under management of any outside party that
is not also a local agency or the State of California Local Agency Investment Fund, the report
shall also include a current market value as of the date of the report, and shall include the
source of this same valuation.
For local agency investments that have been placed in the Local Agency Investment Fund, in
National Credit Union Share Insurance Fund -insured accounts in a credit union, in accounts
insured or guaranteed pursuant to Section 14858 of the California Financial Code, or in
Federal Deposit Insurance Corporation -insured accounts in a bank or savings and loan
association, in a California County investment pool, or any combination of these, the City
Treasurer and the Treasurer's Department may supply to the City Council and Finance
Committee the most recent statements received by the City from these institutions.
The quarterly report shall state compliance of the portfolio to the statement of investment
policy, or manner in which the portfolio is not in compliance. The quarterly report shall
include a statement denoting the ability of the City to meet its budgeted expenditure
requirements for the next six months, or provide an explanation as to why sufficient money
shall, or may, not be available. In the quarterly report, a subsidiary ledger of investments may
be used in accordance with accepted accounting practices.
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The City shall submit copies of its second and fourth quarter reports to the California Debt and
Investment Advisory Commission within 60 days after the close of the second and fourth
quarters of each calendar year.
The City shall not be required to submit a quarterly report to the Commission if, during the
entire reporting period, the City has maintained 100% of its investment portfolio in (1) the
treasury of Los Angeles County, (2) the Local Agency Investment Fund of the State of
California, (3) National Credit Union Share Insurance Fund -insured accounts in a credit union,
in accounts insured or guaranteed pursuant to Section 16429.1 of the Financial Code, or in
Federal Deposit Insurance Corporation -insured accounts in a bank or savings and loan
association, or (3) in any combination of these.
If the City is not required to submit a report to the Commission, then the City shall file with
the Commission a certification within 60 days of the end of the second and fourth quarters of
the calendar year stating the distribution and amount of its investment portfolio and that it is
therefore not subject to the reporting requirement.
8.3 Monthly Investment Transaction Reuort
The authority of the City Council to invest or to reinvest funds of the City, or to sell or
exchange securities so purchased has been delegated for a one-year period by the City Council
to the City Treasurer, who shall thereafter assume full responsibility for those transactions and
shall make a timely monthly report of those transactions to the City Council.
9.0 CONFLICT OF INTEREST
No City employee shall, outside of regular working hours, engage in any professions, trade,
business or occupation which is incompatible or involves a conflict of interest with his/her
duties as a City Officer or employee, or which may reflect unfavorably on the City or on
fellow employees.
10.0 PUBLIC INQUIRY
The City Treasurer's portfolio and related transactions are a matter of public record. Any
member of the public may receive a copy
surerthe
maorcharge a olio or fee�for the opy tment Policy
allowed by by requesting a
copy at the Treasurer's Office. The Treasurer Y
law.
-12-
11.0 ANALYSIS OF PROSPECTIVE INVESTMENTS
Due to the complexity of the various investment instruments available and uncertainty of
market conditions the Treasurer may seek professional advice in making investment decisions
in order to optimize investment selections.
12.0 SAFEKEEPING
As required by California Government Code Section 53601 and Section 53635 all investment
instruments in a negotiable, bearer, registered, or nonregistered format, shall be delivered to
the City's custodial bank by using book entry or physical delivery. The "delivery vs.
payment" purchase procedure shall be used.
Notwithstanding the above requirement for the delivery and safekeeping of investment
instruments to the City's custodial bank, the City shall maintain an investment instruments
custodial account with First Union Securities Inc. and use the wire transfer of funds purchase
procedure for securities bought from that firm.
13.0 BROKER/DEALER AND DEPOSITORY INSTITUTION RELATIONSHIPS
13.1 Approved List of Broker/Dealer Institutions
The City Treasurer shall approve and maintain a list of broker/dealers and depository
institutions authorized to provide investment and other services to the City. All investments
must be made with institutions that have been approved by the City Treasurer prior to
investing.
13.2 Broker/DeWer Commissions and Fees Chargeable to the City
All broker/dealers who transact with the City and buy and sell securities on the City's behalf
shall earn a commission or charge a fee not to exceed an amount deemed prudent and
reasonable by the National Association of Securities Dealers (the "NASD") and what is
customary in the industry for the types of securities being purchased by the City, including
Treasury Bonds, Treasury Strip Bonds and Zero -Coupon Bonds.
13.3 Deposit and Investment of Funds of the Citv
All depository institutions that do business with the City shall be in compliance with the
requirements of Section 53635 of the Government Code of the State of California, including
the overall rating requirements of that section.
EMinvest-p.01
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LAW OFFICES OF
ERIC T. FRESCH
CITICORP CENTER, ONE SANSOME STREET
TWENTY-FIRST FLOOR
SAN FRANCISCO, CALIFORNIA 94104
TELEPHONE (415) 951-1035
FAX (41S) 9S1-4660
January 16, 2001
Mr. Bruce V. Malkenhorst
City Administrator
City of Vernon
4305 Santa Fe Avenue
Vernon, CA 90058
Re: Annual Statement of Investment Policy; State Policies and Legislation Affecting
the Financial Affairs of Local Agencies
Dear Bruce:
I have revised the City's Annual Statement of Investment Policy for the Year 2001. I
recommend the City Council and Finance Committee of the City approve and adopt the
new policy. I also recommend the City Council authorize you, as City Treasurer, to
make investments of City funds as you deem prudent in securities with a term or a term
remaining to maturity in excess of 5 years.
I recommend the City Council grant you the express authority to make such investments
throughout the year no less than 3 months prior to the investment. Therefore, in order
to accomplish this the City Council must authorize you to purchase securities with terms
in excess of 5 years every 90 days to cover the next 90-day investment period. I have
incorporated the necessary language in the resolution which approves the Investment
Policy.
This year's Investment Policy includes all the amendments that were made to the various
sections of the California Government Code concerning instruments authorized for
investment. The Investment Policy also implements the delegation of investment
authority to the City Treasurer, the required statements of investment activity and
appropriate amounts of commissions or fees chargeable to the City by its investment
advisors and securities brokers.
The Investment Policy sets forth independent sections on the following matters:
(1) Scope;
(2) Purpose;
Mr. Bruce V. Malkenhorst
January 16, 2001
Page 2
(3) Objectives:
- Legal Compliance
- Prudence
- Investment Criteria Goals;
(4) Delegation of Authority to the City Treasurer;
(5) Investment Program to expressly authorize the City Treasurer to invest in
longer term (greater than 5 years) securities;
(6) Instruments Authorized for Investment;
(7) Ineligible Securities;
(8) Statements of Investment Activity;
(9) Conflict of Interest;
(10) Public Inquiry;
(11) Analysis of Prospective Investments;
(12) Safekeeping; and
(13) Broker/Dealer and Depository Institution Relationships.
The following is a brief outline of the legal requirements for prudent practices for City
investment policy and reporting requirements which directly impact the City Treasurer
and Finance Department.
1. The City Treasurer shall annually render to the City Council and Finance
Committee a statement of investment policy, which the City Council shall consider
at a public meeting. Any change in the investment policy shall also be considered
by the City Council at a public meeting.
2. The City Council may annually, after appropriate review, renew the delegation of
authority to the City Treasurer to carry out the investment policy and make
investments of the City's funds.
3. The City Treasurer shall render a quarterly report of City investments to the City
Administrator, the internal City auditors, the Finance Committee, and members of
the City Council. The quarterly report shall include the type of investment, issuer,
date of maturity par and dollar amount invested on all securities, investments and
moneys held by the City. The quarterly report shall also include a current market
value of all securities held as of the date of the report.
The quarterly report shall include a statement reciting the compliance of the
City's portfolio of investments to the City's Annual Statement of Investment Policy
and a statement denoting the ability of the City to meet its expenditure
Mr. Bruce V. Malkenhorst
January 16, 2001
Page 3
requirements for the next six months. The report shall be submitted within 30
days following the end of the quarter covered by the report.
The City shall submit copies of its quarterly report for the second and fourth
quarters of each calendar year, in addition to the City's Statement of Investment
Policy, to the California Debt and Investment Advisory Commission (the
"Commission"). These reports shall be filed with the Commission within 60 days
after the close of the specified quarterly period.
The City is excused from filing its reports with the Commission if the City
maintains 100% of its investment portfolio in all or a combination of the following
funds: the treasury of Los Angeles County, the state's Local Agency Investment
Fund, a National Credit Union Share Insurance Fund of a credit unit or an FDIC -
insured account in a bank or savings and loan association.
4. The City Council shall grant, as part of the City's investment program, to the City
Treasurer, express authority to make investments, no less than 3 months prior to
the acquisition of the investments, in securities that have, at the time of
investment, a term, or a term remaining to maturity, in excess of 5 years.
Procedurally, the City Council shall grant express authority to the City Treasurer
to invest in securities with maturities longer than 5 years on the occasion of the
submission of the Quarterly Report of Investments to the City Council by the City
Treasurer. This grant of investment authority to the City Treasurer will authorize
the investment of City funds in longer than 5-year term investments in the
subsequent quarterly period following the current quarter in which the approval is
granted.
5. Monthly, the City Treasurer shall make a report of all investment transactions
involving City funds. The report shall be submitted by memorandum to the City
Council within 10 days following the end of the month covered by the report.
The law authorizes the City Council to delegate its authority to invest the City's funds to
the City Treasurer. This authority to delegate is limited to a one-year period, which the
City Council may renew each year after the Council has reviewed the transactions
undertaken by the City Treasurer.
Government Code Section 53600.3 concerns the application of the prudent investor
standard to the City Council and City Treasurer for the investment of City funds. It
states that all governing bodies of the City or persons authorized to make investment
Mr. Bruce V. Malkenhorst
January 16, 2001
Page 4
decisions or give investment advice of behalf of the City are trustees and therefore
fiduciaries subject to the prudent investor standard. When undertaking this investment
function, a trustee shall act with care, skill and prudence under the circumstances then
prevailing, including, but not limited to, the general economic conditions and the
anticipated needs of the City.
The State of California has recently amended various sections of the Government Code
concerning local government finance, including provisions which specify the securities
which are permitted for investment of surplus funds. Some of these amendments
concern Sections 53601 and 53635 of the Government Code.
This memorandum is meant to serve as an overview of the requirements of the
Government Code and prudent investment practices and reporting requirements for the
financial affairs of the City. I look forward to discussing this matter with you at your
earliest convenience.
Sincerely,
z V'-�
Eric Fresch
EF:wg:L
cc: Sharon L. Johnson
EF5:1-161tr.bvm
s
LAW OFFICES OF
EPIC T. FPESCH
CITICORP CENTER, ONE SANSOME STREET
TWENTY-FIRST FLOOR
SAN FRANCISCO, CALIFORNIA 94104
TELEPHONE (415) 23S-9312
FAX (415) 435-6385
January 19, 2001
Mr. Bruce V. Malkenhorst
City Administrator
City of Vernon
4305 Santa Fe Avenue
Vernon, CA 90058
Re: Legislation Affecting the Financial Affairs of Local Agencies
Dear Bruce:
This letter highlights the most important changes made to California law on the
investment of public funds and the reporting of the investment of public funds.
The current law requires the City Treasurer to prepare a quarterly report of City
investments to the City Council and the City Administrator within 30 days following the
end of the quarter covered by the report.
The new law requires the City to submit this report for the second and fourth quarter, as
well as the City's Statement of Investment Policy, to the nine -member California Debt
and Investment Advisory Commission, a state agency. The City would make its
submissions to the state Commission within 60 days after the close of the second and
fourth quarters of each calendar year.
The legislation also has provisions to reimburse the City for certain costs mandated by
the state. In addition, sections of the law on investments changed the investment terms
permitted for bankers acceptances and commercial paper to 180 and 270 days,
respectively,
I will discuss the requirements of this new legislation at your earliest convenience.
Sincerely,
Eric Fresch
EF:wg
cc: Sharon Johnson
J
Assembly Bill No. 943
CHAPTER 687
An act to amend Sections 8855 and 53646 of the Government Code,
relating to the California Debt and Investment Advisory
Commission.
[Approved by Governor September 25, 2000. Filed
with Secretary of State September 27, 2000.1
LEGISLATIVE COUNSEL'S DIGEST
AB 943, Dutra. California Debt and Investment Advisory
Commission.
(1) Existing law establishes a 9-member California Debt and
Investment Advisory Commission and prescribes the duties of that
commission, including the requirement that the commission collect,
maintain, and provide comprehensive information on all state and all
local debt authorization, sold and outstanding. It requires the
commission to prepare an annual report compiling and detailing the
total amount of outstanding state and local public debt and
examining recent trends in the composition of that debt.
Existing law requires the treasurer or chief fiscal officer of a local
agency to render annually a statement of investment policy to the
legislative body of the local agency, as well as to any oversight
committee. This officer is also required to render quarterly reports
regarding the financial assets of the local agency to the legislative
body, the chief executive officer, and the internal auditor.
This bill would additionally require each city, county, or city and
county to submit copies of its 2nd and 4th quarterly reports, as well
as the statement of investment policy, to the California Debt and
Investment Advisory Commission. The bill would exempt a city from
the reporting requirement if it has maintained 100% of its investment
portfolio in the county treasury, the Local Agency Investment Fund,
other specified investments, or a combination thereof, and would
exempt a county or city and county that maintained 100% of its
investment portfolio in the Local Agency Investment Fund, other
specified investments, or a combination thereof. Any city, county, or
city and county not required to submit a report would be required
to file with the commission a certification that it is not subject to the
reporting requirement. These reporting requirements would impose
new duties on local agencies and therefore would impose a
state -mandated local program.
This bill would require the commission to collect, maintain, and
provide information on local agency investments of public funds and
to receive local government investor portfolio information. It would
91
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Ch. 687 —2—
also require the commission to report to the Legislature by May 1,
2006, its activities since the inception of the local agency investment
reporting program.
(2) The California Constitution requires the state to reimburse
local agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement, including the creation of a State Mandates Claims
Fund to pay the costs of mandates that do not exceed $1,000,000
statewide and other procedures for claims whose statewide costs
exceed $1,000,000.
This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
The people of the State of California do enact as follows:
SECTION 1. Section 8855 of the Government Code is amended
to read:
8855. (a) There is created the California Debt and Investment
Advisory Commission, consisting of nine members, selected as
follows:
(1) The Treasurer, or his or her designee.
(2) The Governor or the Director of Finance.
(3) The Controller, or his or her designee.
(4) Two local government finance officers appointed by the
Treasurer, one each from among persons employed by a county and
by a city or a city and county of this state, experienced in the issuance
and sale of municipal bonds and nominated by associations affiliated
with these agencies.
(5) Two Members of the Assembly appointed by the Speaker of
the Assembly.
(6) Two Members of the Senate appointed by the Senate
Committee on Rules.
(b) (1) The term of office of an appointed member is four years,
but appointed members serve at the pleasure of the appointing
power. In case of a vacancy for any cause, the appointing power shall
make an appointment to become effective immediately for the
unexpired term.
(2) Any legislators appointed to the commission shall meet with
and participate in the activities of the commission to the extent that
the participation is not incompatible with their respective positions
as Members of the Legislature. For purposes of this chapter, the
Members of the Legislature shall constitute a joint interim legislative
committee on the subject of this chapter.
(c) The Treasurer shall serve as chairperson of the commission
and shall preside at meetings of the commission. The commission, on
91
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— 3 — Ch. 687
or after January 1, 1982, and annually thereafter, shall elect from its
members a vice chairperson and a secretary who shall hold office
until the next ensuing December 31 and shall continue to serve until
their respective successors are elected.
(d) Appointed members of the commission shall not receive a
salary, but shall be entitled to a per diem allowance of fifty dollars
($50) for each day's attendance at a meeting of the commission not
to exceed three hundred dollars ($300) in any month, and
reimbursement for expenses incurred in the performance of their
duties under this chapter, including travel and other necessary
expenses.
(e) The commission shall do all of the following:
(1) Assist all state financing authorities and commissions in
carrying out their responsibilities as prescribed by law, including
assistance with respect to federal legislation pending in Congress.
(2) Upon request of any state or local government units, to assist
them in the planning, preparation, marketing, and sale of new debt
issues to reduce cost and to assist in protecting the issuer's credit.
(3) Collect, maintain, and provide comprehensive information on
all state and all local debt authorization, sold and outstanding, and
serve as a statistical clearinghouse for all state and local debt issues.
This information shall be readily available upon request by any public
official or any member of the public.
(4) Maintain contact with state and municipal bond issuers,
underwriters, credit rating agencies, investors, and others to improve
the market for state and local government debt issues.
(5) Undertake or commission studies on methods to reduce the
costs and improve credit ratings of state and local issues.
(6) Recommend changes in state laws and local practices to
improve the sale and servicing of state and local debts.
(7) Establish a continuing education program for local officials
having direct or supervisory responsibility over municipal
investments, and undertake other activities conducive to the
disclosure of investment practices and strategies for oversight
purposes.
(8) Collect, maintain, and provide information on local agency
investments of public funds for local agency investment.
(f) The city, county, or city and county investor of any public
funds, no later than 60 days after the close of the second and fourth
quarters of each calendar year, shall provide the quarterly reports
required pursuant to Section 53646 and, no later than 60 days after
the close of the quarter of each calendar year and 60 days after the
subsequent amendment thereto, provide the statement of
investment policy required pursuant to Section 53646, to the
commission by mail, postage prepaid, or by any other method
approved by the commission. The commission shall collect these
reports to further its educational responsibilities as described under
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Ch. 687 — 4 —
subdivision (e). Nothing in this section shall be construed to create
additional oversight responsibility for the commission or any of its
members. Sole responsibility for control, oversight, and
accountability of local investment decisions shall remain with local
officials. The commission shall not be considered to have any
fiduciary duty with respect to any local agency income report
received under this subdivision. In addition, the commission shall not
have any legal liability with respect to these investments.
(g) The commission may adopt bylaws for the regulation of its
affairs and the conduct of its business.
(h) The issuer of any proposed new debt issue of state or local
government shall, no later than 30 days prior to the sale of any debt
issue at public or private sale, give written notice of the proposed sale
to the commission, by mail, postage prepaid. This subdivision shall
also apply to any nonprofit public benefit corporation incorporated
for the purpose of acquiring student loans.
(i) The notice shall include the proposed sale date, the name of the
issuer, the type of debt issue, and the estimated principal amount
thereof. Failure to give this notice shall not affect the validity of the
sale.
6) The issuer of any new debt issue of state or local government,
not later than 45 days after the signing of the bond purchase contract
in a negotiated or private financing, or after the acceptance of a bid
in a competitive offering, shall submit a report of final sale to the
commission by mail, postage prepaid, or by any other method
approved by the commission. A copy of the final official statement for
the issue shall accompany the report of final sale. The commission
may require information to be submitted in the report of final sale
that it considers appropriate.
(k) The commission shall publish a monthly newsletter describing
and evaluating the operations of the commission during the
preceding month.
(n The commission shall meet on the call of the chairperson, or
at the request of a majority of the members, or at the request of the
Governor. A majority of all nonlegislative members of the
commission constitutes a quorum for the transaction of business.
(m) All administrative and clerical assistance required by the
commission shall be furnished by the office of the Treasurer.
(n) The commission, no later than May 1, 2006, shall report to the
Legislature describing its activities since the inception of the local
agency investment reporting program regarding the collection and
maintenance of information on local agency investment practices
and how the commission uses that information to fulfill its statutory
goals.
SEC. 2. Section 53646 of the Government Code is amended to
read:
91
— 5 — Ch. 687
53646. (a) (1) In the case of county government, the treasurer
shall annually render to the board of supervisors and any oversight
committee a statement of investment policy, which the board shall
review and approve at a public meeting. Any change in the policy
shall also be reviewed and approved by the board at a public meeting.
(2) In the case of any other local agency, the treasurer or chief
fiscal officer of the local agency shall annually render to the
legislative body of that local agency and any oversight committee of
that local agency a statement of investment policy, which the
legislative body of the local agency shall consider at a public meeting.
Any change in the policy shall also be considered by the legislative
body of the local agency at a public meeting.
(b) (1) The treasurer or chief fiscal officer shall render a
quarterly report to the chief executive officer, the internal auditor,
and the legislative body of the local agency. The quarterly report
shall be so submitted within 30 days following the end of the quarter
covered by the report. Except as provided in subdivisions (e) and (f),
this report shall include the type of investment, issuer, date of
maturity par and dollar amount invested on all securities,
investments and moneys held by the local agency, and shall
additionally include a description of any of the local agency's funds,
investments, or programs, that are under the management of
contracted parties, including lending programs. With respect to all
securities held by the local agency, and under management of any
outside party that is not also a local agency or the State of California
Local Agency Investment Fund, the report shall also include a
current market value as of the date of the report, and shall include
the source of this same valuation.
(2) The quarterly report shall state compliance of the portfolio to
the statement of investment policy, or manner in which the portfolio
is not in compliance.
(3) The quarterly report shall include a statement denoting the
ability of the local agency to meet its pool's expenditure
requirements for the next six months, or provide an explanation as
to why sufficient money shall, or may, not be available.
(4) In the quarterly report, a subsidiary ledger of investments may
be used in accordance with accepted accounting practices.
(c) Pursuant to subdivision (b), the treasurer or chief fiscal officer
shall report whatever additional information or data may be required
by the legislative body of the local agency.
(d) The legislative body of a local agency may elect to require the
report specified in subdivision (b) to be made on a monthly basis
instead of quarterly.
(e) For local agency investments that have been placed in the
Local Agency Investment Fund, created by Section 16429.1, in
National Credit Union Share Insurance Fund -insured accounts in a
credit union, in accounts insured or guaranteed pursuant to Section
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Ch. 687 — 6 —
14858 of the Financial Code, or in Federal Deposit Insurance
Corporation -insured accounts in a bank or savings and loan
association, in a county investment pool, or any combination of these,
the treasurer or chief fiscal officer may supply to the governing body,
chief executive officer, and the auditor of the local agency the most
recent statement or statements received by the local agency from
these institutions in lieu of the information required by paragraph (1)
of subdivision (b) regarding investments in these institutions.
(f) The treasurer or chief fiscal officer shall not be required to
render a quarterly report, as required by subdivision (b), to a
legislative body or any oversight committee of a school district or
county office of education for securities, investments, or moneys held
by the school district or county office of education in individual
accounts that are less than twenty-five thousand dollars ($25,000).
(g) Except as provided in subdivisions (h) and (i), each city,
county, or city and county shall submit copies of its second and fourth
quarter reports to the California Debt and Investment Advisory
Commission within 60 days after the close of the second and fourth
quarters of each calendar year. Any city, county, or city and county
not required to submit a report pursuant to subdivision (h) or (i)
shall file with the commission a certification within 60 days of the end
of the second and fourth quarters of the calendar year stating the
distribution and amount of its investment portfolio and that it is
therefore not subject to this reporting requirement. This subdivision
shall become inoperative on January 1, 2007.
(h) A city shall not be required to submit a quarterly report to the
commission if, during the entire reporting period, the city has
maintained 100 percent of its investment portfolio in (1) the treasury
of the county in which it is located for investment by the county
treasurer pursuant to Section 53684, (2) the Local Agency
Investment Fund created by Section 16429.1, (3) National Credit
Union Share Insurance Fund -insured accounts in a credit union, in
accounts insured or guaranteed pursuant to Section 14858 of the
Financial Code, or in Federal Deposit Insurance
Corporation -insured accounts in a bank or savings and loan
association, or (4) in any combination of these.
(i) A county or city and county shall not be required to submit a
quarterly report to the commission if, during the entire reporting
period, the county has maintained 100 percent of its investment
portfolio in (1) the Local Agency Investment Fund created by
Section 16429.1, (2) National Credit Union Share Insurance
Fund -insured accounts in a credit union, in accounts insured or
guaranteed pursuant to Section 14858 of the Financial Code, or in
Federal Deposit Insurance Corporation -insured accounts in a bank
or savings and loan association, or (3) in any combination of these.
SEC. 3. Notwithstanding Section 17610 of the Government Code,
if the Commission on State Mandates determines that this act
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contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code. If the statewide cost of the claim for
reimbursement does not exceed one million dollars ($1,000,000),
reimbursement shall be made from the State Mandates Claims Fund.
W
91
a
Assembly Bill No. 2220
CHAPTER 339
An act to amend Sections 53601, 53601.2, 53635, and 53635.2 of the
Government Code, relating to local agency investments.
[Approved by Governor September 6, 2000. Filed
with Secretary of State September 8, 2000]
LEGISLATIVE COUNSEL'S DIGEST
AB 2220, Battin. Local agency investments.
Under existing law, funds that belong to, or are in the custody of,
a local agency or local agency moneys that are not required for the
immediate necessity of the local agency may be invested in any of
several specified investments. Existing law pen -nits limited purchases
of bankers acceptances that do not exceed 270 days maturity. The
purchase of prime quality commercial paper for those instruments
is also permitted if the eligible commercial paper does not exceed 180
days maturity.
This bill would revise the maximum maturity periods for those
investments to 180 days for bankers acceptances and 270 days for
prime quality commercial paper.
The people of the State of California do enact as follows:
SECTION 1. Section 53601 of the Government Code is amended
to read:
53601. The legislative body of a local agency having money in a
sinking fund of, or surplus money in, its treasury not required for the
immediate needs of the local agency may invest any portion of the
money that it deems wise or expedient m those investments set forth
below. A local agency purchasing or obtaining any securities
prescribed in this section, in a negotiable, bearer, registered, or
nonregistered format, shall require delivery of the securities to the
local agency, including those purchased for the agency by financial
advisers, consultants, or managers using the agency's funds, by book
entry, physical delivery, or by third -party custodial agreement. The
transfer of securities to the counterparty bank's customer book entry
account may be used for book entry delivery.
For purposes of this section "counterparty" means the other party
to the transaction. A counterparty bank's trust department or
separate safekeeping department may be used for the physical
delivery of the security if the security is held in the name of the local
agency. Where this section specifies a percentage limitation for a
particular category of investment, that percentage is applicable only
96
Ch. 339 — 2 —
at the date of purchase. Where this section does not specify a
limitation on the term or remaining maturity at the time of the
investment, no investment shall be made in any security, other than
a security underlying a repurchase or reverse repurchase agreement
or securities lending agreement authorized by this section, that at the
time of the investment has a term remaining to maturity in excess of
five years, unless the legislative body has granted express authority
to make that investment either specifically or as a part of an
investment program approved by the legislative body no less than
three months prior to the investment:
(a) Bonds issued by the local agency, including bonds payable
solely out of the revenues from a revenue -producing property
owned, controlled, or operated by the local agency or by a
department, board, agency, or authority of the local agency.
(b) United States Treasury notes, bonds, bills, or certificates of
indebtedness, or those for which the faith and credit of the United
States are pledged for the payment of principal and interest.
(c) Registered state warrants or treasury notes or bonds of this
state, including bonds payable solely out of the revenues from a
revenue -producing property owned, controlled, or operated by the
state or by a department, board, agency, or authority of the state.
(d) Bonds, notes, warrants, or other evidences of indebtedness of
any local agency within this state, including bonds payable solely out
of the revenues from a revenue -producing property owned,
controlled, or operated by the local agency, or by a department,
board, agency, or authority of the local agency.
(e) Obligations issued by banks for cooperatives, federal land
banks, federal intermediate credit banks, federal home loan banks,
the Federal Home Loan Bank Board, the Tennessee Valley
Authority, or in obligations, participations, or other instruments of,
or issued by, or fully guaranteed as to principal and interest by, the
Federal National Mortgage Association; or in guaranteed portions of
Small Business Administration notes; or in obligations, participations,
or other instruments of, or issued by, a federal agency or a United
States government -sponsored enterprise.
(f) Bills of exchange or time drafts drawn on and accepted by a
commercial bank, otherwise known as bankers acceptances.
Purchases of bankers acceptances may not exceed 180 days maturity
or 40 percent of the agency's surplus money that may be invested
pursuant to this section. However, no more than 30 percent of the
agency's surplus funds may be invested in the bankers acceptances
of any one commercial bank pursuant to this section.
This subdivision does not preclude a municipal utility district from
investing any surplus money in its treasury in any manner authorized
by the Municipal Utility District Act (Division 6 (commencing with
Section 11501) of the Public Utilities Code).
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(g) Commercial paper of "prime" quality of the highest ranking
or of the highest letter and numerical rating as provided for by
Moody's Investors Service, Inc., or Standard and Poor's Corporation.
Eligible paper is further limited to issuing corporations that are
organized and operating within the United States and having total
assets in excess of five hundred million dollars ($500,000,000) and
having an "A" or higher rating for the issuer's debt, other than
commercial paper, if any, as provided for by Moody's Investors
Service, Inc., or Standard and Poor's Corporation. Purchases of
eligible commercial paper may not exceed 270 days maturity nor
represent more than 10 percent of the outstanding paper of an issuing
corporation. Purchases of commercial paper may not exceed 15
percent of the agency's surplus money that may be invested pursuant
to this section. An additional 15 percent, or a total of 30 percent of the
agency's surplus money, may be invested pursuant to this
subdivision. The additional 15 percent may be so invested only if the
dollar -weighted average maturity of the entire amount does not
exceed 31 days. "Dollar -weighted average maturity" means the sum
of the amount of each outstanding commercial paper investment
multiplied by the number of days to maturity, divided by the total
amount of outstanding commercial paper.
(h) Negotiable certificates of deposits issued by a nationally or
state -chartered bank or a state or federal association (as defined by
Section 5102 of the Financial Code) or by a state -licensed branch of
a foreign bank. Purchases of negotiable certificates of deposit may
not exceed 30 percent of the agency's surplus money which may be
invested pursuant to this section. For purposes of this section,
negotiable certificates of deposits do not come within Article 2
(commencing with Section 53630), except that the amount so
invested shall be subject to the limitations of Section 53638.
(i) (1) Investments in repurchase agreements or reverse
repurchase agreements or securities lending agreements of any
securities authorized by this section, as long as the agreements are
subject to this subdivision, including, the delivery requirements
specified in this section.
(2) Investments in repurchase agreements may be made, on any
investment authorized in this section, when the term of the
agreement does not exceed one year. The market value of securities
that underlay a repurchase agreement shall be valued at 102 percent
or greater of the funds borrowed against those securities and the
value shall be adjusted no less than quarterly. Since the market value
of the underlying securities is subject to daily market fluctuations, the
investments in repurchase agreements shall be in compliance if the
value of the underlying securities is brought back up to 102 percent
no later than the next business day.
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Ch. 339 — 4
(3) Reverse repurchase agreements or securities lending
agreements may be utilized only when either of the following
conditions are met:
(A) The security was owned or specifically committed to
purchase, by the local agency, prior to December 31, 1994, and was
sold using a reverse repurchase agreement or securities lending
agreement on December 31, 1994.
(B) The security to be sold on reverse repurchase agreement or
securities lending agreement has been owned and fully paid for by
the local agency for a minimum of 30 days prior to sale; the total of
all reverse repurchase agreements and securities lending
agreements on investments owned by the local agency not purchased
or committed to purchase, prior to December 31, 1994, does not
exceed 20 percent of the base value of the portfolio; and the
agreement does not exceed a term of 92 days, unless the agreement
includes a written codicil guaranteeing a minimum earning or spread
for the entire period between the sale of a security using a reverse
repurchase agreement or securities lending agreement and the final
maturity date of the same security.
(4) After December 31, 1994, a reverse repurchase agreement or
securities lending agreement may not be entered into with securities
not sold on a reverse repurchase agreement or securities lending
agreement and purchased, or committed to purchase, prior to that
date, as a means of financing or paying for the security sold on a
reverse repurchase agreement or securities lending agreement, but
may only be entered into with securities owned and previously paid
for a minimum of 30 days prior to the settlement of the reverse
repurchase agreement or securities lending agreement, in order to
supplement the yield on securities owned and previously paid for or
to provide funds for the immediate payment of a local agency
obligation. Funds obtained or funds within the pool of an equivalent
amount to that obtained from selling a security to a counterparty by
way of a reverse repurchase agreement or securities lending
agreement, on securities originally purchased subsequent to
December 31, 1994, shall not be used to purchase another security
with a maturity longer than 92 days from the initial settlement date
of the reverse repurchase agreement or securities lending
agreement, unless the reverse repurchase agreement or securities
lending agreement includes a written codicil guaranteeing a
minimum earning or spread for the entire period between the sale
of a security using a reverse repurchase agreement or securities
lending agreement and the final maturity date of the same security.
Reverse repurchase agreements or securities lending agreements
specified in subparagraph (B) of paragraph (3) may not be entered
into unless the percentage restrictions specified in that subparagraph
are met, including the total of any reverse repurchase agreements or
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securities lending agreements specified in subparagraph (A) of
paragraph (3).
(5) Investments in reverse repurchase agreements, securities
lending agreements, or similar investments in which the local agency
sells securities prior to purchase with a simultaneous agreement to
repurchase the security, may only be made upon prior approval of
the governing body of the local agency and shall only be made with
primary dealers of the Federal Reserve Bank of New York.
(6) (A) "Repurchase agreement" means a purchase of securities
by the local agency pursuant to an agreement by which the
counterparty seller will repurchase the securities on or before a
specified date and for a specified amount and the counterparty will
deliver the underlying securities to the local agency by book entry,
physical delivery, or by third -party custodial agreement. The transfer
of underlying securities to the counterparty bank's customer
book -entry account may be used for book -entry delivery.
(B) "Securities," for purpose of repurchase under this subdivision,
means securities of the same issuer, description, issue date, and
maturity.
(C) "Reverse repurchase agreement" means a sale of securities by
the local agency pursuant to an agreement by which the local agency
will repurchase the securities on or before a specified date and
includes other comparable agreements.
(D) "Securities lending agreement" means an agreement under
which a local agency agrees to transfer securities to a borrower who,
in turn, agrees to provide collateral to the local agency. During the
term of the agreement, both the securities and the collateral are held
by a third party. At the conclusion of the agreement, the securities
are transferred back to the local agency in return for the collateral.
(E) For purposes of this section, the base value of the local
agency's pool portfolio shall be that dollar amount obtained by
totaling all cash balances placed in the pool by all pool participants,
excluding any amounts obtained through selling securities by way of
reverse repurchase agreements, securities lending agreements, or
other similar borrowing methods.
(F) For purposes of this section, the spread is the difference
between the cost of funds obtained using the reverse repurchase
agreement and the earnings obtained on the reinvestment of the
funds.
0) Medium -term notes, defined as all corporate and depository
institution debt securities with a maximum remaining maturity of
five years or less, issued by corporations organized and operating
within the United States or by depository institutions licensed by the
United States or any state and operating within the United States.
Notes eligible for investment under this subdivision shall be rated
"A" or better by a nationally recognized rating service. Purchases of
medium -term notes shall not include other instruments authorized
96
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Ch. 339 — 6 —
by this section and may not exceed 30 percent of the agency's surplus
money which may be invested pursuant to this section.
(k) (1) Shares of beneficial interest issued by diversified
management companies that invest in the securities and obligations
as authorized by subdivisions (a) to 0), inclusive, or subdivisions (m)
or (n) and that comply with the investment restrictions of this article
and Article 2 (commencing with Section 53630). However,
notwithstanding these restrictions, a counterparty to a reverse
repurchase agreement or securities lending agreement is not
required to be a primary dealer of the Federal Reserve Bank of New
York if the company's board of directors fords that the counterparty
presents a minimal risk of default, and the value of the securities
underlying a repurchase agreement or securities lending agreement
may be 100 percent of the sales price if the securities are marked to
market daily.
(2) Shares of beneficial interest issued by diversified management
companies that are money market funds registered with the
Securities and Exchange Commission under the Investment
Company Act of 1940 (15 U.S.C. Sec. 80a-1 and following).
(3) If investment is in shares issued pursuant to paragraph (1), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience investing in the securities and
obligations authorized by subdivisions (a) to 0), inclusive, or
subdivisions (m) or (n) and with assets under management in excess
of five hundred million dollars ($500,000,000).
(4) If investment is in shares issued pursuant to paragraph (2), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience managing money market mutual
funds with assets under management in excess of five hundred
million dollars ($500,000,000).
(5) The purchase price of shares of beneficial interest purchased
pursuant to this subdivision shall not include any commission that the
companies may charge and shall not exceed 20 percent of the
agency's surplus money that may be invested pursuant to this section.
However, no more than 10 percent of the agency's surplus funds may
be invested in shares of beneficial interest of any one mutual fund
pursuant to paragraph (1).
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(1) Notwithstanding anything to the contrary contained in this
section, Section 53635, or any other provision of law, moneys held by
a trustee or fiscal agent and _pledged to the payment or security of
bonds or other indebtedness, or obligations under a lease, installment
sale, or other agreement of a local agency, or certificates of
participation in those bonds, indebtedness, or lease installment sale,
or other agreements, may be invested in accordance with the
statutory provisions governing the issuance of those bonds,
indebtedness, or lease installment sale, or other agreement, or to the
extent not inconsistent therewith or if there are no specific statutory
provisions, in accordance with the ordinance, resolution, indenture,
or agreement of the local agency providing for the issuance.
(m) Notes, bonds, or other obligations that are at all times secured
by a valid first priority security interest in securities of the types listed
by Section 53651 as eligible securities for the purpose of securing local
agency deposits having a market value at least equal to that required
by Section 53652 for the purpose of securing local agency deposits.
The securities serving as collateral shall be placed by delivery or book
entry into the custody of a trust company or the trust department of
a bank which is not affiliated with the issuer of the secured obligation,
and the security interest shall be perfected in accordance with the
requirements of the Uniform Commercial Code or federal
regulations applicable to the types of securities in which the security
interest is granted.
(n) Any mortgage passthrough security, collateralized mortgage
obligation, mortgage -backed or other pay -through bond, equipment
lease -backed certificate, consumer receivable passthrough
certificate, or consumer receivable -backed bond of a maximum of
five years maturity. Securities eligible for investment under this
subdivision shall be issued by an issuer having an "A' or higher rating
for the issuer's debt as provided by a nationally recognized rating
service and rated in a raring category of "AA" or its equivalent or
better by a nationally recognized rating service. Purchase of
securities authorized by this subdivision may not exceed 20 percent
of the agency's surplus money that may be invested pursuant to this
section.
SEC. 2. Section 53601.2 of the Government Code is amended to
read:
53601.2. Notwithstanding subdivision (g) of Section 53601, the
board of supervisors of a county may invest in commercial paper of
"prime" quality of the highest ranking or of the highest letter and
numerical rating as provided for by Moody's Investors Service, Inc.,
or Standard and Poor's Corporation. Eligible paper is further limited
to issuing corporations that are organized and operating within the
United States and have total assets in excess of five hundred million
dollars ($500,000,000) and an "A" or higher rating for the issuer's
debt, other than commercial paper, if any, as provided for by Moody's
96
Ch. 339 — S —
Investors Service, Inc., or Standard and Poor's Corporation.
Purchases of eligible commercial paper may not exceed 270 days'
maturity nor represent more than 10 percent of the outstanding
paper of an issuing corporation. Purchases of commercial paper may
not exceed 40 percent of the agency's surplus money that may be
invested pursuant to this section. No more than 10 percent of the
agency's surplus money that may be invested pursuant to this section
may be invested in the outstanding paper of any single issuing
corporation.
SEC. 3. Section 53635 of the Government Code is amended to
read:
53635. As far as possible, all money belonging to, or in the custody
of, a local agency, including money paid to the treasurer or other
official to pay the principal, interest, or penalties of bonds, shall be
deposited for safekeeping in state or national banks, savings
associations or federal associations, credit unions, or federally insured
industrial loan companies in this state selected by the treasurer or
other official having the legal custody of the money; or, unless
otherwise directed by the legislative body pursuant to Section 53601,
may be invested in the investments set forth below. A local agency
purchasing or obtaining any securities described in this section, in a
negotiable, bearer, registered, or nonregistered format, shall require
delivery of all the securities to the local agency, including those
purchased for the agency by financial advisers, consultants, or
managers using the agency's funds, by book -entry, physical delivery,
or by third -party custodial agreement. The transfer of securities to
the counterparty bank's customer book entry account may be used
for book -entry delivery. For purposes of this section, "counterparty"
means the other party to the transaction. A counterparty bank's trust
department or separate safekeeping department may be used for the
physical delivery of the security if the security is held in the name of
the local agency. Where this section specifies a percentage limitation
for a particular category of investment, that percentage is applicable
only at the date of purchase.
(a) Bonds issued by the local agency, including bonds payable
solely out of the revenues from a revenue -producing property
owned, controlled, or operated by the local agency or by a
department, board, agency, or authority of the local agency.
(b) United States Treasury notes, bonds, bills, or certificates of
indebtedness, or those for which the faith and credit of the United
States are pledged for the payment of principal and interest.
(c) Registered state warrants or treasury notes or bonds of this
state, including bonds payable solely out of the revenues from a
revenue -producing property owned, controlled, or operated by the
state or by a department, board, agency, or authority of the state.
(d) Bonds, notes, warrants, or other evidences of indebtedness of
any local agency within this state, including bonds payable solely out
96
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— 9 — Ch. 339
of the revenues from a revenue -producing property owned,
controlled, or operated by the local agency, or by a department,
board, agency, or authority of the local agency.
(e) Obligations issued by banks for cooperatives, federal land
banks, federal intermediate credit banks, federal home loan banks,
the Federal Home Loan Bank, the Tennessee Valley Authority, or in
obligations, participations, or other instruments of, or issued by, or
fully guaranteed as to principal and interest by, the Federal National
Mortgage Association; or in guaranteed portions of Small Business
Administration notes; or in obligations, participations, or other
instruments of, or issued by, a federal agency or a United States
government -sponsored enterprise.
(f) Bills of exchange or time drafts drawn on and accepted by a
commercial bank, otherwise known as bankers acceptances.
Purchases of bankers acceptances may not exceed 180 days maturity
or 40 percent of the agency's surplus funds which may be invested
_pursuant to this section. However, no more than 30 percent of the
agency's surplus funds may be invested in the bankers acceptances
of any one commercial bank pursuant to this section.
This subdivision does not preclude a municipal utility district from
investing any surplus money in its treasury in any manner authorized
by the Municipal Utility District Act, Division 6 (commencing with
Section 11501) of the Public Utilities Code.
(g) Commercial paper of "prime" quality of the highest ranking
or of the highest letter and numerical rating as provided for by
Moody's Investors Service, Inc., or Standard and Poor's Corporation.
Eligible paper is further limited to issuing corporations that are
organized and operating within the United States and having total
assets in excess of five hundred million dollars ($500,000,000) and
having an "A" or higher rating for the issuer's debt, other than
commercial paper, if any, as provided for by Moody's Investors
Service, Inc., or Standard and Poor's Corporation. Purchases of
eligible commercial paper may not exceed 270 days maturity nor
represent more than 10 percent of the outstanding paper of an issuing
corporation. Purchases of commercial paper may not exceed 15
percent of the agency's surplus money which may be invested
pursuant to this section. An additional 15 percent, or a total of 30
percent of the agency's money or money in its custody, may be
invested pursuant to this subdivision. The additional 15 percent may
be so invested only if the dollar -weighted average maturity of the
entire amount does not exceed 31 days. "Dollar -weighted average
maturity" means the sum of the amount of each outstanding
commercial paper investment multiplied by the number of days to
maturity, divided by the total amount of outstanding commercial
paper.
(h) Negotiable certificates of deposit issued by a nationally or
state -chartered bank or a savings association or federal association or
96
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Ch. 339 —10 —
a state or federal credit union or by a state -licensed branch of a
foreign bank. Purchases of negotiable certificates of deposit may not
exceed 30 percent of the agency's surplus money which may be
invested pursuant to this section. For purposes of this section,
negotiable certificates of deposit do not come within Article 2
(commencing with Section 53630) of Chapter 4 of Part 1 of Division
2 of Title 5, except that the amount so invested shall be subject to the
limitations of Section 53638. For purposes of this section, the
legislative body of a local agency and the treasurer or other official
of the local agency having legal custody of the money are prohibited
from depositing or investing local agency funds, or funds in the
custody of the local agency, in negotiable certificates of deposit issued
by a state or federal credit union if a member of the legislative body
of the local agency, or an employee of the administrative officer,
manager's office, budget office, auditor -controller's office, or
treasurer's office of the local agency also serves on the board of
directors, or any committee appointed by the board of directors, or
the credit committee or supervisory committee of the state or federal
credit union issuing the negotiable certificates of deposit.
(i) (1) Investments in repurchase agreements or reverse
repurchase agreements, or securities lending agreements of any
securities authorized by this section, so long as the agreements are
subject to this subdivision, including the delivery requirements
specified in this section.
(2) Investments in repurchase agreements or securities lending
agreements may be made, on any investment authorized in this
section, when the term of the agreement does not exceed one year.
The market value of securities that underlay a repurchase agreement
shall be valued at 102 percent or greater of the funds borrowed
against those securities and the value shall be adjusted no less than
quarterly. Since the market value of the underlying securities is
subject to daily market fluctuations, the investments in repurchase
agreements shall be in compliance if the value of the underlying
securities is brought back up to 102 percent no later than the next
business day. `
(3) Reverse repurchase agreements may be utilized only when
either of the following conditions are met:
(A) The security was owned or specifically committed to
purchase, by the local agency, prior to repurchase agreement on
December 31, 1994, and was sold using a reverse repurchase
agreement or securities lending agreement on December 31, 1994.
(B) The security to be sold on reverse repurchase agreement or
securities lending agreement has been owned and fully paid for by
the local agency for a minimum of 30 days prior to sale; the total of
all reverse repurchase agreements and securities lending
agreements on investments owned by the local agency not purchased
or committed to purchase, prior to December 31, 1994, does not
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-11— Ch. 339
exceed 20 percent of the base value of the portfolio; and the
agreement does not exceed a term of 92 days, unless the agreement
includes a written codicil guaranteeing a minimum earning or spread
for the entire period between the sale of a security using a reverse
repurchase agreement or securities lending agreement and the final
maturity date of the same security.
(4) After December 31, 1994, a reverse repurchase agreement or
securities lending agreement may not be entered into with securities
not sold on a reverse repurchase agreement or securities lending
agreement and purchased, or committed to purchase, prior to that
date, as a means of financing or paying for the security sold on a
reverse repurchase agreement or securities lending agreement, but
may only be entered into with securities owned and previously paid
for a minimum of 30 days prior to the settlement of the reverse
repurchase agreement or securities lending agreement, in order to
supplement the yield on securities owned and previously paid for or
to provide funds for the immediate payment of a local agency
obligation. Funds obtained or funds within the pool of an equivalent
amount to that obtained from selling a security to a counterparty by
way of a reverse repurchase agreement or securities lending
agreement, on securities originally purchased subsequent to
December 31, 1994, shall not be used to purchase another security
with a maturity longer than 92 days from the initial settlement date
of the reverse repurchase agreement or securities lending
agreement, unless the reverse repurchase agreement or securities
lending agreement includes a written codicil guaranteeing a
minimum earning or spread for the entire period between the sale
of a security using a reverse repurchase agreement or securities
lending agreement and the final maturity date of the same security.
Reverse repurchase agreements or securities lending agreements
specified in subparagraph (B) of paragraph (3) may not be entered
into unless the percentage restrictions specified in that subparagraph
are met, including the total of any reverse repurchase agreements or
securities lending agreements specified in subparagraph (A) of
paragraph (3)•
(5) Investments in reverse repurchase agreements, securities
lending agreements, or similar investments in which the local agency
sells securities prior to purchase with a simultaneous agreement to
repurchase the security, may only be made upon prior approval of
the governing body of the local agency and shall only be made with
primary dealers of the Federal Reserve Bank of New York.
(6) (A) "Repurchase agreement" means a purchase of securities
by the local agency pursuant to an agreement by which the
counterparty seller will repurchase the securities on or before a
specified date and for a specified amount and the counterparty will
deliver the underlying securities to the local agency by book entry,
physical delivery, or by third -party custodial agreement. The transfer
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Ch. 339 —12 —
of underlying securities to the counterparty bank's customer
book -entry account may be used for book -entry delivery.
(B) "Securities," for purpose of repurchase under this subdivision,
means securities of the same issuer, description, issue date, and
maturity.
(C) "Reverse repurchase agreement" means a sale of securities by
the local agency pursuant to an agreement by which the local agency
will repurchase the securities on or before a specified date, and
includes other comparable agreements.
(D) "Securities lending agreement" means an agreement under
which a local agency agrees to transfer securities to a borrower who,
in turn, agrees to provide collateral to the local agency. During the
term of the agreement, both the securities and the collateral are held
by a third party. At the conclusion of the agreement, the securities
are transferred back to the local agency in return for the collateral.
(E) For purposes of this section, the base value of the local
agency's pool portfolio shall be that dollar amount obtained by
totaling all cash balances placed in the pool by all pool participants,
excluding any amounts obtained through selling securities by way of
reverse repurchase agreements or other similar borrowing methods.
(F) For purposes of this section, the spread is the difference
between the cost of funds obtained using the reverse repurchase
agreement or securities lending agreement and the earnings
obtained on the reinvestment of the funds.
0) Medium -term notes, defined as all corporate and depository
institution debt securities with a maximum remaining maturity of
five years or less, issued by corporations organized and operating
within the United States or by depository institutions licensed by the
United States or any state and operating within the United States.
Notes eligible for investment under this subdivision shall be rated
"A" or better by a nationally recognized rating service. Purchases of
medium -term notes shall not include other instruments authorized
by this section and may not exceed 30 percent of the agency's surplus
money which may be invested pursuant to this section.
(k) (1) Shares of beneficial interest issued by diversified
management companies that invest in the securities and obligations
as authorized by subdivisions (a) to 0), inclusive, or subdivision (n
or (m) and that comply with the investment restrictions of this article
and Article 1 (commencing with Section 53600). However,
notwithstanding these restrictions, a counterparty to a reverse
repurchase agreement or securities lending agreement is not
required to be a primary dealer of the Federal Reserve Bank of New
York if the company's board of directors fords that the counterparty
presents a minimal risk of default, and the value of the securities
underlying a repurchase agreement or securities lending agreement
may be 100 percent of the sales price if the securities are marked to
market daily.
M
-13 — Ch. 339
(2) Shares of beneficial interest issued by diversified management
companies that are money market funds registered with the
Securities and Exchange Commission under the Investment
Company Act of 1940 (15 U.S.C. Sec. 80a-I and following).
(3) If investment is in shares issued pursuant to paragraph (1), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience investing in the securities and
obligations authorized by subdivisions (a) to 0), inclusive, or
subdivision (n or (m) and with assets under management in excess
of five hundred million dollars ($500,000,000).
(4) If investment is in shares issued pursuant to paragraph (2), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience managing money market mutual
funds with assets under management in excess of five hundred
million dollars ($500,000,000).
(5) The purchase price of shares of beneficial interest purchased
pursuant to this subdivision shall not include any commission that the
companies may charge and shall not exceed 20 percent of the
agency's surplus money that may be invested pursuant to this section.
However, no more than 10 percent of the agency's surplus funds may
be invested in shares of beneficial interest of any one mutual fund
pursuant to paragraph (1).
(I) Notes, bonds, or other obligations which are at all times
secured by a valid first priority security interest in securities of the
types listed by Section 53651 as eligible securities for the purpose of
securing local agency deposits having a market value at least equal
to that required by Section 53652 for the purpose of securing local
agency deposits. The securities serving as collateral shall be placed
by delivery or book entry into the custody of a trust company or the
trust department of a bank which is not affiliated with the issuer of
the secured obligation, and the security interest shall be perfected in
accordance with the requirements of the Uniform Commercial Code
or federal regulations applicable to the types of securities in which
the security interest is granted.
(m) Any mortgage passthrough security, collateralized mortgage
obligation, mortgage -backed or other pay -through bond, equipment
lease -backed certificate, consumer receivable passthrough
96
Ch. 334 —14 —
certificate, or consumer receivable -backed bond of a maximum of
five years maturity. Securities eligible for investment under this
subdivision shall be issued by an issuer having an "A" or higher rating
for the issuer's debt as provided by a nationally recognized rating
service and rated in a rating category of "AA" or its equivalent or
better by a nationally recognized rating service. Purchase of
securities authorized by this subdivision may not exceed 20 percent
of the agency's surplus money that may be invested pursuant to this
section.
SEC. 4. Section 53635.2 of the Government Code is amended to
read:
53635.2. Notwithstanding subdivision (g) of Section 53635, the
board of supervisors of a county may invest in commercial paper of
"prime" quality of the highest ranking or of the highest letter and
numerical rating as provided for by Moody's Investors Service, Inc.,
or Standard and Poor's Corporation. Eligible paper is further limited
to issuing corporations that are organized and operating within the
United States and have total assets in excess of five hundred million
dollars ($500,000,000) and an "A" or higher rating for the issuer's
debt, other than commercial paper, if any, as provided for by Moody's
Investors Service, Inc., or Standard and Poor's Corporation.
Purchases of eligible commercial paper may not exceed 270 days'
maturity nor represent more than 10 percent of the outstanding
paper of an issuing corporation. Purchases of commercial paper may
not exceed 40 percent of the agency's surplus money that may be
invested pursuant to this section. No more than 10 percent of the
agency's surplus money that may be invested pursuant to this section
may be invested in the outstanding paper of any single issuing
corporation.
01
96
F
Assembly Bill No. 2539
CHAPTER 135
An act to amend Sections 651, 680, 4112, 4982, 4998, 4998.2, 4998.5,
4998.6, 6086.65, and 17537.11 of the Business and Professions Code, to
amend Sections 1102.2, 1103, and 2924c of the Civil Code, to amend
Sections 131.4, 703.140, and 704.115 of the Code of Civil Procedure,
amend Sections 1201, 2210, 2502, 9528, and 9706 of the Commercial
Code, to amend Sections 5222, 7236, 14000, 14030, 14030.1, 14035,
14036, and 25207 of the Corporations Code, to amend Sections 1209,
17210, 17284.5, 17620, 23812, 24255, 35012, 35160.5, 37252, 44225.6,
44227, 44259, 44275.3, 44424, 47611.5, 47612.5, 51871.5, 54685.2, 54685.3,
60200.2, 60855, 66293, and 81149 of, to amend and renumber Section
39006 of, and to amend and renumber the heading of Chapter 8
(commencing with Section 60850) of Part 33 of Division 4 of Title 2
of, the Education Code, to amend Section 8040 of the Elections Code,
to amend Sections 243, 2040, 3021, 4065, and 5002 of the Family Code,
to amend Section 18210 of the Financial Code, to amend Section
55702 of the Food and Agricultural Code, to amend Sections 3540.1,
7222, 15346.9, 18935, 19827.3, 20395, 20397, 20677, 21070.5, 21071,
21073.7, 21370, 21572, 22825.01, 22875, 31469.5, 51298, 53601, 53635,
54985, 69915, 72114.2, and 91007 of the Government Code, to amend
Sections 1357.50, 1368, 1368.04, 1370.4, 1374.32, 1386, 1507.3, 1596.7927,
25390.4, 32121.7, 33333.6, 33334.17, 44287, 51451, 104550, 104556,
104557, 112040, 115813, and 128375 of, and to amend and renumber
Section 13933 of, the Health and Safety Code, to amend Sections 384,
791.02, 1035, 1765.1, 1874.81, 10123.68, 10145.3, 10169, 10169.2,
10176.61, 11629.92, and 12967 of, and to amend and renumber Sections
1785.89, 10140, 10141, and 12698 of, the Insurance Code, to amend
Sections 1174.5, 1777.5, 1777.7, 3762, 6394.5, 6429, 6434, and 6650 of the
Labor Code, to amend Sections 273.84, 296.1, 487c, 666, 830.32, 1463,
2962, 6129, 11166.3, 11170.6, 12000, and 13510 of the Penal Code, to
amend Section 2357 of the Probate Code, to amend Section 12102 of
the Public Contract Code, to amend Sections 2715.5, 31164, and 42923
of the Public Resources Code, to amend Sections 237, 2512, 2613, 6471,
and 6472 of the Revenue and Taxation Code, to amend Sections 426,
1666, 5204, 9980, 12808, 12815, 13377, 16020.1, 21051, 22511.56, 34505.9,
and 35790.1 of the Vehicle Code, to amend Sections 361.5, 727.3,
727.31, 827, 1788, 1789.5, 9564, 14105.26, and 25002 of the Welfare and
Institutions Code, and to amend Section 1 of Chapter 868 of the
Statutes of 1998, and Section 7 of Chapter 84 of the Statutes of 1999,
relating to maintenance of the codes.
[Approved by Governor July 19, 2000. Filed with
Secretary of State July 19, 2000.]
97
F
Ch. 135 — 2 —
LEGISLATIVE COUNSEL'S DIGEST
AB 2539, Committee on Judiciary. Maintenance of the codes.
Existing law directs the Legislative Counsel to advise the
Legislature from time to time as to legislation necessary to maintain
the codes.
This bill would restate existing provisions of law to effectuate the
recommendations made by the Legislative Counsel to the
Legislature for consideration during 2000, and would not make any
substantive change in the law.
The people of the State of California do enact as follows:
SECTION 1. Section 651 of the Business and Professions Code is
amended to read:
651. (a) It is unlawful for any person licensed under this division
or under any initiative act referred to in this division to disseminate
or cause to be disseminated any form of public communication
containing a false, fraudulent, misleading, or deceptive statement,
claim, or image for the purpose of or likely to induce, directly or
indirectly, the rendering of professional services or furnishing of
products in connection with the professional practice or business for
which he or she is licensed. A "public communication" as used in this
section includes, but is not limited to, communication by means of
mail, television, radio, motion picture, newspaper, book, list or
directory of healing arts practitioners, Internet, or other electronic
communication.
(b) A false, fraudulent, misleading, or deceptive statement, claim,
or image includes a statement or claim that does any of the following:
(1) Contains a misrepresentation of fact.
(2) Is likely to mislead or deceive because of a failure to disclose
material facts.
(3) (A) Is intended or is likely to create false or unjustified
expectations of favorable results, including the use of any photograph
or other image that does not accurately depict the results of the
procedure being advertised or that has been altered in any manner
from the image of the actual subject depicted in the photograph or
image.
(B) Use of any photograph or other image of a model without
clearly stating in a prominent location in easily readable type the fact
that the photograph or image is of a model is a violation of subdivision
(a). For purposes of this paragraph, a model is anyone other than an
actual patient, who has undergone the procedure being advertised,
of the licensee who is advertising for his or her services.
(C) Use of any photograph or other image of an actual patient that
depicts or purports to depict the results of any procedure, or presents
"before" and "after" views of a patient, without specifying in a
prominent location in easily readable type size what procedures
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— 93 — Ch. 135
remaining in the community services agreement, but not to exceed
10 years, and less any capital investment incentive amounts
previously recaptured.
(B) If the proponent fails to operate the qualified manufacturing
facility as required by the community services agreement, the
county, city and county, or city may, upon a finding that good cause
exists, waive any portion of the recapture of any capital investment
incentive amount due under this subdivision. For the purpose of this
subdivision, good cause includes, but is not limited to, the following:
(i) The proponent has sold or leased the property to a person who
has entered into an agreement with the county, city and county, or
city to assume all of the responsibilities of the proponent under the
community services agreement.
(ii) The qualified manufacturing facility has been rendered
inoperable and beyond repair as a result of an act of God.
(C) For purposes of this subdivision, failure to operate a qualified
manufacturing facility as required by the community services
agreement includes, but is not limited to, failure to establish the
number of jobs specified in the jobs creation plan created pursuant
to paragraph (5).
(e) (1) Each county, city and county, or city that elects to
establish a capital investment incentive program shall notify the
Trade and Commerce Agency of its election to do so no later than
June 30th of the fiscal year in which the election was made.
(2) In addition to the information required to be reported
pursuant to paragraph (1), each county, city and county, or city that
has elected to establish a capital investment incentive program shall
notify the Trade and Commerce Agency each fiscal year no later than
June 30th of the amount of any capital investment incentive
payments made and the proponent of the qualified manufacturing
facility to whom the payments were made during that fiscal year.
(3) The Trade and Commerce Agency shall compile the
information submitted by each county, city and county, and city
pursuant to paragraphs (1) and (2) and submit a report to the
Legislature containing this information no later than October 1,
every two years commencing October 1, 2000.
SEC. 80. Section 53601 of the Government Code is amended to
read:
53601. The legislative body of a local agency having money in a
sinking fund of, or surplus money in, its treasury not required for the
immediate needs of the local agency may invest any portion of the
money that it deems wise or expedient in those investments set forth
below. A local agency purchasing or obtaining any securities
prescribed in this section, in a negotiable, bearer, registered, or
nonregistered format, shall require delivery of the securities to the
local agency, including those purchased for the agency by financial
advisers, consultants, or managers using the agency's funds, by book
97
Ch. 135 — 94 —
entry, physical delivery, or by third -party custodial agreement. The
transfer of securities to the counterparty bank's customer book -entry
account may be used for book -entry delivery. For purposes of this
section "counterparty" means the other party to the transaction. A
counterparty bank's trust department or separate safekeeping
department may be used for the physical delivery of the security if
the security is held in the name of the local agency. Where this section
specifies a percentage limitation for a particular category of
investment, that percentage is applicable only at the date of
purchase. Where this section does not specify a limitation on the term
or remaining maturity at the time of the investment, no investment
shall be made in any security, other than a security underlying a
repurchase or reverse repurchase agreement or securities lending
agreement authorized by this section, that at the time of the
investment has a term remaining to maturity in excess of five years,
unless the legislative body has granted express authority to make that
investment either specifically or as a part of an investment program
approved by the legislative body no less than three months prior to
the investment:
(a) Bonds issued by the local agency, including bonds payable
solely out of the revenues from a revenue -producing property
owned, controlled, or operated by the local agency or by a
department, board, agency, or authority of the local agency.
(b) United States Treasury notes, bonds, bills, or certificates of
indebtedness, or those for which the faith and credit of the United
States are pledged for the payment of principal and interest.
(c) Registered state warrants or treasury notes or bonds of this
state, including bonds payable solely out of the revenues from a
revenue -producing property owned, controlled, or operated by the
state or by a department, board, agency, or authority of the state.
(d) Bonds, notes, warrants, or other evidences of indebtedness of
any local agency within this state, including bonds payable solely out
of the revenues from a revenue -producing property owned,
controlled, or operated by the local agency, or by a department,
board, agency, or authority of the local agency.
(e) Obligations issued by banks for cooperatives, federal land
banks, federal intermediate credit banks, federal home loan banks,
the Federal Home Loan Bank Board, the Tennessee Valley
Authority, or in obligations, participations, or other instruments of,
or issued by, or fully guaranteed as to principal and interest by, the
Federal National Mortgage Association; or in guaranteed portions of
Small Business Administration notes; or in obligations, participations,
or other instruments of, or issued by, a federal agency or a United
States government -sponsored enterprise.
(f) Bills of exchange or time drafts drawn on and accepted by a
commercial bank, otherwise known as bankers acceptances.
Purchases of bankers acceptances may not exceed 270 days maturity
97
— 95 — Ch. 135
or 40 percent of the agency's surplus money that may be invested
pursuant to this section. However, no more than 30 percent of the
agency's surplus funds may be invested in the bankers acceptances
of any one commercial bank pursuant to this section.
This subdivision does not preclude a municipal utility district from
investing any surplus money in its treasury in any manner authorized
by the Municipal Utility District Act (Division 6 (commencing with
Section 11501) of the Public Utilities Code).
(g) Commercial paper of "prime" quality of the highest ranking
or of the highest letter and numerical rating as provided for by
Moody's Investors Service, Inc., or Standard and Poor's Corporation.
Eligible paper is further Iimited to issuing corporations that are
organized and operating within the United States and having total
assets in excess of five hundred million dollars ($500,000,000) and
having an "A' or higher rating for the issuer's debt, other than
commercial paper, if any, as provided for by Moody's Investors
Service, Inc., or Standard and Poor's Corporation. Purchases of
eligible commercial paper may not exceed 180 days maturity nor
represent more than 10 percent of the outstanding paper of an issuing
corporation. Purchases of commercial paper may not exceed 15
percent of the agency's surplus money that may be invested pursuant
to this section. An additional 15 percent, or a total of 30 percent of the
agency's surplus money, may be invested pursuant to this
subdivision. The additional 15 percent may be so invested only if the
dollar -weighted average maturity of the entire amount does not
exceed 31 days. "Dollar -weighted average maturity" means the sum
of the amount of each outstanding commercial paper investment
multiplied by the number of days to maturity, divided by the total
amount of outstanding commercial paper.
(h) Negotiable certificates of deposits issued by a nationally or
state -chartered bank or a state or federal association (as defined by
Section 5102 of the Financial Code) or by a state -licensed branch of
a foreign bank. Purchases of negotiable certificates of deposit may
not exceed 30 percent of the agency's surplus money that may be
invested pursuant to this section. For purposes of this section,
negotiable certificates of deposits do not come within Article 2
(commencing with Section 53630), except that the amount so
invested shall be subject to the limitations of Section 53638.
(i) (1) Investments in repurchase agreements or reverse
repurchase agreements or securities lending agreements of any
securities authorized by this section, as long as the agreements are
subject to this subdivision, including the delivery requirements
specified in this section.
(2) Investments in repurchase agreements may be made, on any
investment authorized in this section, when the term of the
agreement does not exceed one year. The market value of securities
that underlay a repurchase agreement shall be valued at 102 percent
97
Ch. 135 — 96 —
or greater of the funds borrowed against those securities and the
value shall be adjusted no less than quarterly. Since the market value
of the underlying securities is subject to daily market fluctuations, the
investments in repurchase agreements shall be in compliance if the
value of the underlying securities is brought back up to 102 percent
no later than the next business day.
(3) Reverse repurchase agreements or securities lending
agreements may be utilized only when either of the following
conditions are met:
(A) The security was owned or specifically committed to
purchase, by the local agency, prior to December 31, 1994, and was
sold using a reverse repurchase agreement or securities lending
agreement on December 31, 1994.
(B) The security to be sold on a reverse repurchase agreement or
a securities lending agreement has been owned and fully paid for by
the local agency for a minimum of 30 days prior to sale; the total of
all reverse repurchase agreements and securities lending
agreements on investments owned by the local agency not purchased
or committed to purchase, prior to December 31, 1994, does not
exceed 20 percent of the base value of the portfolio; and the
agreement does not exceed a term of 92 days, unless the agreement
includes a written codicil guaranteeing a minimum earning or spread
for the entire period between the sale of a security using a reverse
repurchase agreement or securities lending agreement and the final
maturity date of the same security.
(4) After December 31, 1994, a reverse repurchase agreement or
securities lending agreement may not be entered into with securities
not sold on a reverse repurchase agreement or securities lending
agreement and purchased, or committed to purchase, prior to that
date, as a means of financing or paying for the security sold on a
reverse repurchase agreement or securities lending agreement, but
may only be entered into with securities owned and previously paid
for a minimum of 30 days prior to the settlement of the reverse
repurchase agreement or securities lending agreement, in order to
supplement the yield on securities owned and previously paid for or
to provide funds for the immediate payment of a local agency
obligation. Funds obtained or funds within the pool of an equivalent
amount to that obtained from selling a security to a counterparty by
way of a reverse repurchase agreement or securities lending
agreement, on securities originally purchased subsequent to
December 31, 1994, shall not be used to purchase another security
with a maturity longer than 92 days from the initial settlement date
of the reverse repurchase agreement or securities lending
agreement, unless the reverse repurchase agreement or securities
lending agreement includes a written codicil guaranteeing a
minimum earning or spread for the entire period between the sale
of a security using a reverse repurchase agreement or securities
97
— 97 — Ch. 135
lending agreement and the final maturity date of the same security.
Reverse repurchase agreements or securities lending agreements
specified in subparagraph (B) of paragraph (3) may not be entered
into unless the percentage restrictions specified in that subparagraph
are met, including the total of any reverse repurchase agreements or
securities lending agreements specified in subparagraph (A) of
paragraph (3).
(5) Investments in reverse repurchase agreements, securities
lending agreements, or similar investments in which the local agency
sells securities prior to purchase with a simultaneous agreement to
repurchase the security, may only be made upon prior approval of
the governing body of the local agency and shall only be made with
primary dealers of the Federal Reserve Bank of New York.
(6) (A) "Repurchase agreement" means a purchase of securities
by the local agency pursuant to an agreement by which the
counterparty seller will repurchase the securities on or before a
specified date and for a specified amount and the counterparty will
deliver the underlying securities to the local agency by book entry,
physical delivery, or by third -party custodial agreement. The transfer
of underlying securities to the counterparty bank's customer
book -entry account may be used for book -entry delivery.
(B) "Securities," for purpose of repurchase under this subdivision,
means securities of the same issuer, description, issue date, and
maturity.
(C) "Reverse repurchase agreement" means a sale of securities by
the local agency pursuant to an agreement by which the local agency
will repurchase the securities on or before a specified date and
includes other comparable agreements.
(D) "Securities lending agreement" means an agreement under
which a local agency agrees to transfer securities to a borrower who,
in turn, agrees to provide collateral to the local agency. During the
term of the agreement, both the securities and the collateral are held
by a third party. At the conclusion of the agreement, the securities
are transferred back to the local agency in return for the collateral.
(E) For purposes of this section, the base value of the local
agency's pool portfolio shalt be that dollar amount obtained by
totaling all cash balances placed in the pool by all pool participants,
excluding any amounts obtained through selling securities by way of
reverse repurchase agreements, securities lending agreements, or
other similar borrowing methods.
(F) For purposes of this section, the spread is the difference
between the cost of funds obtained using the reverse repurchase
agreement and the earnings obtained on the reinvestment of the
funds.
0) Medium -term notes, defined as all corporate and depository
institution debt securities with a maximum remaining maturity of
five years or less, issued by corporations organized and operating
97
Ch. 135 — 98 —
within the United States or by depository institutions licensed by the
United States or any state and operating within the United States.
Notes eligible for investment under this subdivision shall be rated
"A" or better by a nationally recognized rating service. Purchases of
medium -term notes shall not include other instruments authorized
by this section and may not exceed 30 percent of the agency's surplus
money that may be invested pursuant to this section.
(k) (1) Shares of beneficial interest issued by diversified
management companies that invest in the securities and obligations
as authorized by subdivisions (a) to 0), inclusive, or subdivisions (m)
or (n) and that comply with the investment restrictions of this article
and Article 2 (commencing with Section 53630). However,
notwithstanding these restrictions, a counterparty to a reverse
repurchase agreement or securities lending agreement is not
required to be a primary dealer of the Federal Reserve Bank of New
York if the company's board of directors finds that the counterparty
presents a minimal risk of default, and the value of the securities
underlying a repurchase agreement or securities lending agreement
may be 100 percent of the sales price if the securities are marked to
market daily.
(2) Shares of beneficial interest issued by diversified management
companies that are money market funds registered with the
Securities and Exchange Commission under the Investment
Company Act of 1940 (15 U.S.C. Sec. 80a-1 and following).
(3) If investment is in shares issued pursuant to paragraph (1), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience investing in the securities and
obligations authorized by subdivisions (a) to 0), inclusive, or
subdivisions (m) or (n) and with assets under management in excess
of five hundred million dollars ($500,000,000).
(4) If investment is in shares issued pursuant to paragraph (2), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience managing money market mutual
funds with assets under management in excess of five hundred
million dollars ($500,000,000).
(5) The purchase price of shares of beneficial interest purchased
pursuant to this subdivision shall not include any commission that the
97
— 99 — Ch. 135
companies may charge and shall not exceed 20 percent of the
agency's surplus money that may be invested pursuant to this section.
However, no more than 10 percent of the agency's surplus funds may
be invested in shares of beneficial interest of any one mutual fund
pursuant to paragraph (1).
(1) Notwithstanding anything to the contrary contained in this
section, Section 53635, or any other provision of law, moneys held by
a trustee or fiscal agent and pledged to the payment or security of
bonds or other indebtedness, or obligations under a lease, installment
sale, or other agreement of a local agency, or certificates of
participation in those bonds, indebtedness, or lease installment sale,
or other agreements, may be invested in accordance with the
statutory provisions governing the issuance of those bonds,
indebtedness, or lease installment sale, or other agreement, or to the
extent not inconsistent therewith or if there are no specific statutory
provisions, in accordance with the ordinance, resolution, indenture,
or agreement of the local agency providing for the issuance.
(m) Notes, bonds, or other obligations that are at all times secured
by a valid first priority security interest in securities of the types listed
by Section 53651 as eligible securities for the purpose of securing local
agency deposits having a market value at least equal to that required
by Section 53652 for the purpose of securing local agency deposits.
The securities serving as collateral shall be placed by delivery or book
entry into the custody of a trust company or the trust department of
a bank which is not affiliated with the issuer of the secured obligation,
and the security interest shall be perfected in accordance with the
requirements of the Uniform Commercial Code or federal
regulations applicable to the types of securities in which the security
interest is granted.
(n) Any mortgage passthrough security, collateralized mortgage
obligation, mortgage -backed or other pay -through bond, equipment
lease -backed certificate, consumer receivable passthrough
certificate, or consumer receivable -backed bond of a maximum of
five years maturity. Securities eligible for investment under this
subdivision shall be issued by an issuer having an "A" or higher rating
for the issuer's debt as provided by a nationally recognized rating
service and rated in a rating category of "AA' or its equivalent or
better by a nationally recognized rating service. Purchase of
securities authorized by this subdivision may not exceed 20 percent
of the agency's surplus money that may be invested pursuant to this
section.
SEC. 81. Section 53635 of the Government Code is amended to
read:
53635. As far as possible, all money belonging to, or in the custody
of, a local agency, including money paid to the treasurer or other
official to pay the principal, interest, or penalties of bonds, shall be
deposited for safekeeping in state or national banks, savings
97
a
Ch. 135 —100 —
associations or federal associations, credit unions, or federally insured
industrial loan companies in this state selected by the treasurer or
other official having the legal custody of the money or, unless
otherwise directed by the legislative body pursuant to Section 53601,
may be invested in the investments set forth below. A local agency
purchasing or obtaining any securities described in this section, in a
negotiable, bearer, registered, or nonregistered format, shall require
delivery of all the securities to the local agency, including those
purchased for the agency by financial advisers, consultants, or
managers using the agency's funds, by book entry, physical delivery,
or by third -party custodial agreement. The transfer of securities to
the counterparty bank's customer book -entry account may be used
for book -entry delivery. For purposes of this section, "counterparty"
means the other party to the transaction. A counterparty bank's trust
department or separate safekeeping department may be used for the
physical delivery of the security if the security is held in the name of
the local agency. Where this section specifies a percentage limitation
for a particular category of investment, that percentage is applicable
only at the date of purchase.
(a) Bonds issued by the local agency, including bonds payable
solely out of the revenues from a revenue -producing property
owned, controlled, or operated by the local agency or by a
department, board, agency, or authority of the local agency.
(b) United States Treasury notes, bonds, bills, or certificates of
indebtedness, or those for which the faith and credit of the United
States are pledged for the payment of principal and interest.
(c) Registered state warrants or treasury notes or bonds of this
state, including bonds payable solely out of the revenues from a
revenue -producing property owned, controlled, or operated by the
state or by a department, board, agency, or authority of the state.
(d) Bonds, notes, warrants, or other evidences of indebtedness of
any local agency within this state, including bonds payable solely out
of the revenues from a revenue -producing property owned,
controlled, or operated by the local agency, or by a department,
board, agency, or authority of the local agency.
(e) Obligations issued by banks for cooperatives, federal land
banks, federal intermediate credit banks, federal home loan banks,
the Federal Home Loan Bank, the Tennessee Valley Authority, or in
obligations, participations, or other instruments of, or issued by, or
fully guaranteed as to principal and interest by, the Federal National
Mortgage Association; or in guaranteed portions of Small Business
Administration notes; or in obligations, participations, or other
instruments of, or issued by, a federal agency or a United States
government -sponsored enterprise.
(f) Bills of exchange or time drafts drawn on and accepted by a
commercial bank, otherwise known as bankers acceptances.
Purchases of bankers acceptances may not exceed 270 days maturity
97
F
-101— Ch. 135
or 40 percent of the agency's surplus funds which may be invested
pursuant to this section. However, no more than 30 percent of the
agency's surplus funds may be invested in the bankers acceptances
of any one commercial bank pursuant to this section.
This subdivision does not preclude a municipal utility district from
investing any surplus money in its treasury in any manner authorized
by the Municipal Utility District Act, Division 6 (commencing with
Section 11501) of the Public Utilities Code.
(g) Commercial paper of "prime" quality of the highest ranking
or of the highest letter and numerical rating as provided for by
Moody's Investors Service, Inc., or Standard and Poor's Corporation.
Eligible paper is further limited to issuing corporations that are
organized and operating within the United States and having total
assets in excess of five hundred million dollars ($500,000,000) and
having an "A" or higher rating for the issuer's debt, other than
commercial paper, if any, as provided for by Moody's Investors
Service, Inc., or Standard and Poor's Corporation. Purchases of
eligible commercial paper may not exceed 180 days maturity nor
represent more than 10 percent of the outstanding paper of an issuing
corporation. Purchases of commercial paper may not exceed 15
percent of the agency's surplus money that may be invested pursuant
to this section. An additional 15 percent, or a total of 30 percent of the
agency's money or money in its custody, may be invested pursuant
to this subdivision. The additional 15 percent may be so invested only
if the dollar -weighted average maturity of the entire amount does not
exceed 31 days. "Dollar -weighted average maturity" means the sum
of the amount of each outstanding commercial paper investment
multiplied by the number of days to maturity, divided by the total
amount of outstanding commercial paper.
(h) Negotiable certificates of deposit issued by a nationally or
state -chartered bank or a savings association or federal association or
a state or federal credit union or by a state -licensed branch of a
foreign bank. Purchases of negotiable certificates of deposit may not
exceed 30 percent of the agency's surplus money that may be
invested pursuant to this section. For purposes of this section,
negotiable certificates of deposit do not come within Article 2
(commencing with Section 53630) of Chapter 4 of Part 1 of Division
2 of Title 5, except that the amount so invested shall be subject to the
limitations of Section 53638. For purposes of this section, the
legislative body of a local agency and the treasurer or other official
of the local agency having legal custody of the money are prohibited
from depositing or investing local agency funds, or funds in the
custody of the local agency, in negotiable certificates of deposit issued
by a state or federal credit union if a member of the legislative body
of the local agency, or an employee of the administrative officer,
manager's office, budget office, auditor -controller's office, or
treasurer's office of the local agency also serves on the board of
97
a
Ch. 135 —102—
directors, or any committee appointed by the board of directors, or
the credit committee or supervisory committee of the state or federal
credit union issuing the negotiable certificates of deposit.
(i) (1) Investments in repurchase agreements or reverse
repurchase agreements, or securities lending agreements of any
securities authorized by this section, so long as the agreements are
subject to this subdivision, including the delivery requirements
specified in this section.
(2) Investments in repurchase agreements or securities lending
agreements may be made, on any investment authorized in this
section, when the term of the agreement does not exceed one year.
The market value of securities that underlay a repurchase agreement
shall be valued at 102 percent or greater of the funds borrowed
against those securities and the value shall be adjusted no less than
quarterly. Since the market value of the underlying securities is
subject to daily market fluctuations, the investments in repurchase
agreements shall be in compliance if the value of the underlying
securities is brought back up to 102 percent no later than the next
business day.
(3) Reverse repurchase agreements may be utilized only when
either of the following conditions are met:
(A) The security was owned or specifically committed to
purchase, by the local agency, prior to repurchase agreement on
December 31, 1994, and was sold using a reverse repurchase
agreement or securities lending agreement on December 31, 1994.
(B) The security to be sold on a reverse repurchase agreement or
a securities lending agreement has been owned and fully paid for by
the local agency for a minimum of 30 days prior to sale; the total of
all reverse repurchase agreements and securities lending
agreements on investments owned by the local agency not purchased
or committed to purchase, prior to December 31, 1994, does not
exceed 20 percent of the base value of the portfolio; and the
agreement does not exceed a term of 92 days, unless the agreement
includes a written codicil guaranteeing a minimum earning or spread
for the entire period between the sale of a security using a reverse
repurchase agreement or securities lending agreement and the final
maturity date of the same security.
(4) After December 31, 1994, a reverse repurchase agreement or
securities lending agreement may not be entered into with securities
not sold on a reverse repurchase agreement or securities lending
agreement and purchased, or committed to purchase, prior to that
date, as a means of financing or paying for the security sold on a
reverse repurchase agreement or securities lending agreement, but
may only be entered into with securities owned and previously paid
for a minimum of 30 days prior to the settlement of the reverse
repurchase agreement or securities lending agreement, in order to
supplement the yield on securities owned and previously paid for or
97
a
103 — Ch. 135
to provide funds for the immediate payment of a local agency
obligation. Funds obtained or funds within the pool of an equivalent
amount to that obtained from selling a security to a counterparty by
way of a reverse repurchase agreement or securities lending
agreement, on securities originally purchased subsequent to
December 31, 1994, shall not be used to purchase another security
with a maturity longer than 92 days from the initial settlement date
of the reverse repurchase agreement or securities lending
agreement, unless the reverse repurchase agreement or securities
lending agreement includes a written codicil guaranteeing a
minimum earning or spread for the entire period between the sale
of a security using a reverse repurchase agreement or securities
lending agreement and the final maturity date of the same security.
Reverse repurchase agreements or securities lending agreements
specified in subparagraph (B) of paragraph (3) may not be entered
into unless the percentage restrictions specified in that subparagraph
are met, including the total of any reverse repurchase agreements or
securities lending agreements specified in subparagraph (A) of
paragraph (3).
(5) Investments in reverse repurchase agreements, securities
lending agreements, or similar investments in which the local agency
sells securities prior to purchase with a simultaneous agreement to
repurchase the security, may only be made upon prior approval of
the governing body of the local agency and shall only be made with
primary dealers of the Federal Reserve Bank of New York.
(6) (A) "Repurchase agreement" means a purchase of securities
by the local agency pursuant to an agreement by which the
counterparty seller will repurchase the securities on or before a
specified date and for a specified amount and the counterparty will
deliver the underlying securities to the local agency by book entry,
physical delivery, or by third -party custodial agreement. The transfer
of underlying securities to the counterparty bank's customer
book -entry account may be used for book -entry delivery.
(B) "Securities," for purpose of repurchase under this subdivision,
means securities of the same issuer, description, issue date, and
maturity.
(C) "Reverse repurchase agreement" means a sale of securities by
the local agency pursuant to an agreement by which the local agency
will repurchase the securities on or before a specified date, and
includes other comparable agreements.
(D) "Securities lending agreement" means an agreement under
which a local agency agrees to transfer securities to a borrower who,
in turn, agrees to provide collateral to the local agency. During the
term of the agreement, both the securities and the collateral are held
by a third party. At the conclusion of the agreement, the securities
are transferred back to the local agency in return for the collateral.
97
Ch. 135 —104 —
(E) For purposes of this section, the base value of the local
agency's pool portfolio shall be that dollar amount obtained by
totaling all cash balances placed in the pool by all pool participants,
excluding any amounts obtained through selling securities by way of
reverse repurchase agreements or other similar borrowing methods.
(F) For purposes of this section, the spread is the difference
between the cost of funds obtained using the reverse repurchase
agreement or securities lending agreement and the earnings
obtained on the reinvestment of the funds.
0) Medium -term notes, defined as all corporate and depository
institution debt securities with a maximum remaining maturity of
five years or less, issued by corporations organized and operating
within the United States or by depository institutions licensed by the
United States or any state and operating within the United States.
Notes eligible for investment under this subdivision shall be rated
"A" or better by a nationally recognized rating service. Purchases of
medium -term notes shall not include other instruments authorized
by this section and may not exceed 30 percent of the agency's surplus
money that may be invested pursuant to this section.
(k) (1) Shares of beneficial interest issued by diversified
management companies that invest in the securities and obligations
as authorized by subdivisions (a) to 6), inclusive, or subdivision (n
or (m) and that comply with the investment restrictions of this article
and Article 1 (commencing with Section 53600). However,
notwithstanding these restrictions, a counterparty to a reverse
repurchase agreement or securities lending agreement is not
required to be a primary dealer of the Federal Reserve Bank of New
York if the company's board of directors finds that the counterparty
presents a minimal risk of default, and the value of the securities
underlying a repurchase agreement or securities lending agreement
may be 100 percent of the sales price if the securities are marked to
market daily.
(2) Shares of beneficial interest issued by diversified management
companies that are money market funds registered with the
Securities and Exchange Commission under the Investment
Company Act of 1940 (15 U.S.C. Sec. 80a-1 and following).
(3) If investment is in shares issued pursuant to paragraph (1), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience investing in the securities and
obligations authorized by subdivisions (a) to 0), inclusive, or
subdivision (0 or (m) and with assets under management in excess
of five hundred million dollars ($500,000,000).
97
-105 — Ch. 135
(4) If investment is in shares issued pursuant to paragraph (2), the
company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and
numerical rating provided by not less than two nationally recognized
statistical rating organizations.
(B) Retained an investment adviser registered or exempt from
registration with the Securities and Exchange Commission with not
less than five years' experience managing money market mutual
funds with assets under management in excess of five hundred
million dollars ($500,000,000).
(5) The purchase price of shares of beneficial interest purchased
pursuant to this subdivision shall not include any commission that the
companies may charge and shall not exceed 20 percent of the
agency's surplus money that may be invested pursuant to this section.
However, no more than 10 percent of the agency's surplus funds may
be invested in shares of beneficial interest of any one mutual fund
pursuant to paragraph (1).
(0 Notes, bonds, or other obligations which are at all times
secured by a valid first priority security interest in securities of the
types listed by Section 53651 as eligible securities for the purpose of
securing local agency deposits having a market value at least equal
to that required by Section 53652 for the purpose of securing local
agency deposits. The securities serving as collateral shall be placed
by delivery or book entry into the custody of a trust company or the
trust department of a bank which is not affiliated with the issuer of
the secured obligation, and the security interest shall be perfected in
accordance with the requirements of the Uniform Commercial Code
or federal regulations applicable to the types of securities in which
the security interest is granted.
(m) Any mortgage passthrough security, collateralized mortgage
obligation, mortgage -backed or other pay -through bond, equipment
lease -backed certificate, consumer receivable passthrough
certificate, or consumer receivable -backed bond of a maximum of
five years maturity. Securities eligible for investment under this
subdivision shall be issued by an issuer having an "A" or higher rating
for the issuer's debt as provided by a nationally recognized rating
service and rated in a rating category of "AA' or its equivalent or
better by a nationally recognized rating service. Purchase of
securities authorized by this subdivision may not exceed 20 percent
of the agency's surplus money that may be invested pursuant to this
section.
SEC. 82. Section 54985 of the Government Code is amended to
read:
54985. (a) Notwithstanding any other provision of law that
prescribes an amount or otherwise limits the amount of a fee or
charge that may be levied by a county, a county service area, or a
county waterworks district governed by a county board of
97
Ch. 135 —106 —
supervisors, a county board of supervisors shall have the authority to
increase or decrease the fee or charge, that is otherwise authorized
to be levied by another provision of law, in the amount reasonably
necessary to recover the cost of providing any product or service or
the cost of enforcing any regulation for which the fee or charge is
levied. The fee or charge may reflect the average cost of providing
any product or service or enforcing any regulation. Indirect costs that
may be reflected in the cost of providing any product or service or
the cost of enforcing any regulation shall be limited to those items
that are included in the federal Office of Management and Budget
Circular A-87 on January 1, 1984.
(b) If any person disputes whether a fee or charge levied pursuant
to subdivision (a) is reasonable, the board of supervisors may request
the county auditor to conduct a study and to determine whether the
fee or charge is reasonable.
Nothing in this subdivision shall be construed to mean that the
county shall not continue to be subject to fee review procedures
required by Article XIII B of the California Constitution.
(c) This chapter shall not apply to any of the following:
(1) Any fee charged or collected by a court clerk pursuant to
Section 26820.4, 26823, 26824, 26826, 26827, 26827.4, 26830, 72054,
72055, 72056, 72059, 72060, or 72061 of the Government Code or
Section 103470 of the Health and Safety Code, and any other fee or
charge that may be assessed, charged, collected, or levied pursuant
to law for filing judicial documents or for other judicial functions.
(2) Any fees charged or collected pursuant to Chapter 2
(commencing with Section 6100) of Division 7 of Title 1.
(3) Any standby or availability assessment or charge.
(4) Any fee charged or collected by a county agricultural
commissioner.
(5) Any fee charged or collected pursuant to Article 2.1
(commencing with Section 12240) of Chapter 2 of Division 5 of the
Business and Professions Code.
(6) Any fee charged or collected by a county recorder or local
registrar for filing, recording, or indexing any document, performing
any service, issuing any certificate, or providing a copy of any
document pursuant to Section 2103 of the Code of Civil Procedure,
Section 27361, 27361.1, 27361.2, 27361.3, 27361.4, 27361.8, 27364, 27365,
or 27366 of the Government Code, Section 103625 of the Health and
Safety Code, or Section 9525 of the Commercial Code.
(7) Any fee charged or collected pursuant to Article 7
(commencing with Section 26720) of Chapter 2 of Part 3 of Division
2 of Title 3 of the Government Code.
SEC. 83. Section 69915 of the Government Code is amended to
read:
69915. (a) Notwithstanding any other provision of law, and
except as provided in subdivision 0), the Board of Supervisors of each
97
r
REPORT OF CASH AND INVESTMENTS
QUARTER ENDED DECEMBER 31, 2001
Date Submitted: January 31, 2002
Table of Contents
I. Report of Cash and Investments for Quarter Ended December 31, 2001
11. State of California Report of Pooled Money Investment Account
Ill. Statement of Compliance of City of Vernon Quarterly Investment Report
to City Investment Policy
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State of California
Pooled Money Investment Account
Market Valuation
12/31 /2001
Description
Carrying Cost Plus
Accrued Interest
Purch.
Amortized
Cost
Fair Value
Accrued
Interest
United States
Treasury:
Bills
$ 1,138,075,722.39
$ 1,142,970,729.26
$ 1,144,122, 500.00
NA
Notes
$ 4,318,603,694.27
$ 4,317,850,975.48
$ 4,399,497,250.00
$ 64,881,050.50
Federal Agency:
SBA
$ 264,505,629.34
$ 264,505,629.34
$ 263,984,645.25
$ 1,576,449.67
MBS
$ 698,079,442.09
$ 698,079,442.09
$ 701,163,186.71
$ 3,605,331.70
Bonds
$ 4,242,953,871.84
$ 4,242,268,976.01
$ 4,286,070,714.80
$ 57,732,513.78
Floaters
$ _
' $ _
$ _
$ _
Discount Notes
$ 10,929,043,768.36
11,065,396,065.60
11,096,090,229.3$
NA
FHLMC PC
$ 8,620,709.82
$ 8,620,709.82
$ 9,348,175.20
$ 138,601.70
GNMA
$ 858,833.75
$ 858,833.75
$ 989,249.21
$ 8,503.83
Bankers
Acceptances
$ 17,877,221.82
$ 17 881,030.68
$ 17,885,350.72
NA
Bank Notes
$ 1,115,008,664.83
$1,115,008,664.83
$ 1,118,500,239.55
$ 14,780,287.16
CDs
$ 5,240,047,588.05
$ 5,240,047,588.05
$ 5,243,868,828.60
$ 20,793,138.88
Commercial Paper
$ 11,511,436,136.36
11,548,460,782.6$
11,554,908,922.1$
NA
Corporate:
Floaters
$ 1,246,949,677.63
$ 1,246,791,506.79
$ 1,240,379,079.10
$ 4,230,804.06
Bonds
$ 1,264,735,633.69
$1,263,385,126.14
$ 1,284,445,955.88
$ 19,936,017.20
Repurchase
Agreements
$ _
$ _
$ _
NA
Reverse
Repurchase
$ (300,375,000.00)
$ (300,375,000.00)
$ (300,375,000.00)
$ (475,593,75
Time Deposits
$ 5,078,795,000.00
$ 5,078,795,000.00
$ 5,078,795,000.00
NA
AB 55 & GF Loans
$ 2,989,262,546.90
$ 2,989,262,546.90
$ 2,989,262,546.90
NA
TOTAL
$ 49,764,479,141.14
49,939,808,607.40
$
50,128,936,873.41
$ 187,207,104.73
Fair Value Including Accrued Interest
$
50, 316,143, 978.14
Repurchase Agreements, Time Deposits, AB 55 & General Fund loans, and Reverse Repurchase