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HomeMy WebLinkAbout021825-06.3 1 ADMINISTRATIVE STAFF REPORT 6.3 TO: Mayor and Town Council February 18, 2025 SUBJECT: December 2024 Month End Treasurer’s Report BACKGROUND The California Government Code and the Town of Danville’s Investment Policy require that a report specifying the investment activity during the month, as well as the month-end investment balances, be prepared and presented to the Town Council on a monthly basis. DISCUSSION Beginning and Ending Cash and Investment Balances for the month of December 2024: Nov Dec Nov Dec 2024 2024 2024 2024 Town Funds $107,679,281 $110,408,369 $108,194,073 $110,694,223 Trust Funds 3,260,950 3,041,010 3,260,950 3,041,010 Assessment & SA 1,586,197 1,596,532 1,608,544 1,614,641 Total Cash & Investments $112,526,428 $115,045,911 $113,063,567 $115,349,874 Total Cash & Investments Year-to-Year Comparison 2023 $107,404,447 $114,402,745 $105,302,397 $113,146,333 Cost Basis Market Value Purchases for the month of December 2024 consisted of one Federal Home Loan Mortgage Corporation for $974,922 (maturity date January 25, 2028), one U.S. Treasury for $1,711,445 (maturity date May 31, 2028), and one U.S. Treasury for $1,004,102 (maturity date August 31, 2028). Purchases for the NERIAD Fund for the month of December 2024 consisted of one U.S. Treasury for $249,385 (maturity date December 15, 2025). Maturities for the month of December 2024 included one U.S. Treasury for $840,637, one Federal Home Loan Banks for $950,740, and one U.S. Treasury for $1,488,633. December 2024 Treasurer’s Report 2 February 18, 2025 Partial maturities (principal paid down) for the month of December 2024 included one Federal Home Loan mortgage Corporation K-069 A2 for $1,944, one John Deere Owner Trust 2021-B A3 for $7,828, one Toyota Auto Receivables Trust 2021-D A3 for $9,307, one Honda Auto Receivables Trust 2022-1 A3 for $19,453, one Hyundai Auto Receivables Trust 2022-A A3 for $28,140, one John Deere Owner Trust 2022 A3 for $13,173, one GM Financial Auto Receivables 2022-1 A3 for $7,191, one GM Financial Auto Receivables 2022-2 A3 for $11,609, one Honda Auto Receivables Trust 2021-4 A3 for $9,563, and one BMW Vehicle Lease Trust 2022-A A3 for $13,473. Maturities for the NERIAD Fund for the month of December 2024 included one U.S. Treasury for $242,344. The Town’s net cash position changed from $12,206,474 to $14,646,697 during the month of December 2024. This consisted of operating revenues in excess of operating expenses of $2,413,064, net funds invested of $288,778, premium/discount recognition of $77,733 and interest received of $238,204. Cash requirements have been projected for the next 12 months, and the Town is in a position to meet its cash requirements. All investments that the Town owns are in compliance with the California Government Code and the Town’s Investment Policy. PUBLIC CONTACT Posting of the meeting agenda serves as notice to the general public. RECOMMENDATION Accept the December 2024 Month End Treasurer’s Report. Prepared by: Lani Ha Finance Director/Treasurer Reviewed by: Joseph A. Calabrigo Town Manager Attachment: December 2024 Month End Treasurer’s Report Town of Danville Treasurer's Report of Investments - Summary December 31, 2024 Yield to Description Par Value Cost Market Value % Total Maturity TOWN FUNDS U.S. Treasury Obligations 45,600,000$ 44,590,676$ 44,664,695$ 40%3.26% Federal Agency Issues 21,095,000 21,047,132 20,998,507 19%3.74% Cash Equivalents 14,646,697 14,646,697 14,646,697 13%4.05% Collateralized Mortgage Obligation 7,850,308 7,549,281 7,616,103 7%4.48% Asset-Backed Securities 3,340,496 3,339,950 3,361,084 3%4.52% Commercial Paper 0 0 0 0%0.00% Negotiable CD 0 0 0 0%0.00% Supranational 3,425,000 3,382,970 3,381,140 3%4.30% US Corporate 16,160,000 15,851,663 16,025,997 14%4.39% Total / Weighted Average 112,117,501$ 110,408,369$ 110,694,223$ 100%3.78% Maturities 0 - 30 Days 14,548,459$ 13% 31-60 4,760,512 4% 61 - 90 2,341,809 2% 91 - 120 1,975,896 2% 121 - 180 2,969,268 3% 181 - 270 6,436,443 6% 271 - 365 6,843,584 6% 1 - 2 Years 18,217,343 16% 2 - 3 28,380,800 26% 3 - 5 24,220,109 22% Over 5 Years 0 0% 110,694,223$ 100% Total / Weighted Average Town Funds Weighted Average Quality is AAA Page 1 Town of Danville Treasurer's Report of Investments - Summary December 31, 2024 Description Par Value Cost Market Value % Total TRUST FUND Cash Equivalents 3,041,010$ 3,041,010$ 3,041,010$ 100% CDA/SUCCESSOR AGENCY Cash Equivalents 482,195$ 482,195$ 482,195$ 100% Total 482,195$ 482,195$ 482,195$ 100% ASSESSMENT DISTRICTS NERIAD Federal Agency Issues -$ -$ -$ 0% U.S. Treasury Obligations 950,000 918,142 936,251 83% Cash Equivalents 196,195 196,195 196,195 17% Subtotal 1,146,195$ 1,114,337$ 1,132,446$ 100% Total 1,146,195$ 1,114,337$ 1,132,446$ 100% SUMMARY TOTAL Town Funds 112,117,501$ 110,408,369$ 110,694,223$ Trust Fund 3,041,010 3,041,010 3,041,010 CDA/Successor Agency 482,195 482,195 482,195 NERIAD 1,146,195 1,114,337 1,132,446 Summary Total 116,786,901$ 115,045,911$ 115,349,874$ Page 2 Town of Danville Treasurer's Report of Investments CDA Town Funds Trust Funds Successor Agency NERIAD Total Beginning Balance, at cost 107,679,281$ 3,260,950$ 480,797$ 1,105,400$ 112,526,428$ Purchases, at cost Federal Home Loan Mortgage Corporation 974,922 974,922 U.S. Treasury 1,711,445 1,711,445 U.S. Treasury 1,004,102 249,385 1,253,487 - - - - Sales/Maturations/Call U.S. Treasury (840,637) (840,637) Federal Home Loan Banks (950,740) (950,740) U.S. Treasury (1,488,633) (242,344)(1,730,977) Redemption (121,681) (121,681) Premium/Discount 77,733 77,733 Interest Received 238,204 1,398 467 240,069 Net change in Cash 2,124,373 (219,940) - 1,429 1,905,862 Realized gains (losses)- Ending Balance, at cost 110,408,369$ 3,041,010$ 482,195$ 1,114,337$ 115,045,911$ December 31, 2024 Page 3 Town of Danville Treasurer's Report of Investments - Detail Town Funds Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest Federal Agency Issues FFCB Note 01/06/2022 01/06/2025 595,000 593,661 594,786 1.20%7,140 FFCB Note 02/17/2022 02/14/2025 750,000 748,365 747,703 1.83%13,725 FFCB Note 02/28/2022 02/14/2025 750,000 748,057 747,395 1.83%13,725 FFCB Note 03/14/2022 02/25/2025 750,000 743,441 746,997 2.05%15,375 FFCB Note 05/03/2022 05/09/2025 1,000,000 998,050 994,841 2.97%29,700 FNMA Note 12/09/2021 08/25/2025 1,000,000 971,060 974,960 1.17%11,700 FFCB Note 06/22/2023 06/23/2026 2,000,000 1,997,620 2,002,774 4.42%88,400 FFCB Note 08/09/2023 08/14/2026 1,500,000 1,496,550 1,505,883 4.58%68,700 FFCB Note 11/30/2023 11/17/2026 1,000,000 1,002,530 1,006,414 4.53%45,300 FHLB Note 06/26/2024 06/11/2027 1,000,000 1,001,530 1,007,964 4.57%45,700 FFCB Note 12/08/2023 10/04/2027 1,500,000 1,504,500 1,506,297 4.41%66,150 FFCB Note 11/09/2023 11/15/2027 1,750,000 1,743,508 1,764,131 4.73%82,775 FHLB Note 05/15/2023 12/10/2027 1,500,000 1,536,930 1,497,906 3.66%54,900 FFCB Note 04/27/2023 04/25/2028 1,500,000 1,507,905 1,476,980 3.76%56,400 FHLB Note 07/06/2023 06/09/2028 1,500,000 1,467,705 1,480,469 4.49%67,350 FHLB Note 04/26/2024 03/09/2029 1,500,000 1,484,775 1,500,101 4.74%71,100 FHLB Note 09/17/2024 09/10/2029 1,500,000 1,500,945 1,442,906 3.49%52,350 Subtotal 21,095,000$ 21,047,132$ 20,998,507$ 3.74%790,490$ Collateralized Mortgage Obligation FHLMC K063 06/06/2023 01/25/2027 1,000,000 965,625 978,348 4.47%44,700 FHLMC K066 A2 05/18/2023 06/25/2027 1,000,000 958,984 967,102 4.23%42,300 FHLMC K068 A2 05/12/2023 08/25/2027 1,000,000 970,820 966,652 3.98%39,800 FHLMC K069 A2 12/27/2023 09/25/2027 1,130,308 1,088,231 1,090,281 4.27%48,264 FHLMC K073 A2 05/24/2023 01/25/2028 720,000 691,988 694,397 4.27%30,744 FHLMC K074 A2 12/18/2024 01/25/2028 1,000,000 974,922 970,817 4.45%44,500 FHLMC K081 A2 09/05/2023 08/25/2028 1,000,000 957,969 974,083 4.85%48,500 FHLMC K082 A2 10/30/2023 09/25/2028 1,000,000 940,742 974,423 5.31%53,100 Subtotal 7,850,308$ 7,549,281$ 7,616,103$ 4.48%351,908$ U.S. Treasury Obligations U.S. Treasury Notes 02/24/2021 01/31/2025 1,500,000 1,557,012 1,496,467 0.40%6,000 U.S. Treasury Notes 02/03/2022 02/28/2025 1,000,000 990,820 994,913 1.43%14,300 U.S. Treasury Notes 03/12/2021 03/31/2025 1,350,000 1,342,150 1,337,925 0.66%8,910 U.S. Treasury Notes 01/26/2021 04/30/2025 1,000,000 1,001,953 1,022,835 0.33%3,300 U.S. Treasury Notes 04/28/2022 04/30/2025 1,000,000 932,344 951,776 2.74%27,400 U.S. Treasury Notes 06/11/2021 05/31/2025 1,500,000 1,483,359 1,475,661 0.53%7,950 U.S. Treasury Notes 07/29/2021 06/30/2025 1,500,000 1,482,246 1,471,304 0.55%8,250 U.S. Treasury Notes 12/02/2021 07/31/2025 1,350,000 1,310,871 1,319,295 4.30%58,050 U.S. Treasury Notes 04/21/2022 08/15/2025 1,500,000 1,454,883 1,479,175 2.94%44,100 U.S. Treasury Notes 04/21/2022 09/30/2025 1,500,000 1,502,109 1,486,339 2.96%44,400 U.S. Treasury Notes 06/02/2022 10/31/2025 1,600,000 1,606,563 1,583,759 2.87%45,920 U.S. Treasury Notes 06/09/2022 11/15/2025 1,700,000 1,655,840 1,670,911 3.04%51,680 U.S. Treasury Notes 07/13/2022 12/31/2025 1,100,000 1,079,031 1,083,220 3.20%35,200 U.S. Treasury Notes 08/03/2022 03/31/2026 1,800,000 1,753,523 1,756,525 2.99%53,820 December 31, 2024 Page 4 Town of Danville Treasurer's Report of Investments - Detail Town Funds Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest December 31, 2024 U.S. Treasury Notes 09/08/2022 04/30/2026 1,600,000 1,542,500 1,561,238 3.42%54,720 U.S. Treasury Notes 11/22/2024 07/31/2026 1,750,000 1,749,180 1,752,887 4.40%77,000 U.S. Treasury Notes 06/07/2023 09/30/2026 2,000,000 1,848,984 1,912,618 4.09%81,800 U.S. Treasury Notes 11/28/2022 03/31/2027 1,450,000 1,363,566 1,396,209 4.00%58,000 U.S. Treasury Notes 05/17/2024 04/15/2027 2,000,000 1,995,469 2,010,033 4.58%91,600 U.S. Treasury Notes 10/05/2022 06/30/2027 1,500,000 1,451,309 1,464,820 4.00%60,000 U.S. Treasury Notes 06/21/2024 07/31/2027 2,000,000 1,901,875 1,926,146 4.46%89,200 U.S. Treasury Notes 01/20/2023 08/31/2027 1,600,000 1,568,438 1,553,923 3.59%57,440 U.S. Treasury Notes 03/08/2023 09/30/2027 1,250,000 1,234,131 1,245,064 4.44%55,500 U.S. Treasury Notes 10/17/2024 01/31/2028 1,300,000 1,284,106 1,270,200 3.90%50,700 U.S. Treasury Notes 09/27/2024 02/15/2028 1,500,000 1,464,141 1,428,984 3.51%52,650 U.S. Treasury Notes 11/08/2024 03/31/2028 1,000,000 982,344 979,423 4.19%41,900 U.S. Treasury Notes 12/30/2024 05/31/2028 1,750,000 1,711,445 1,711,668 4.33%75,775 U.S. Treasury Notes 12/13/2024 08/31/2028 1,000,000 1,004,102 1,000,795 4.25%42,500 U.S. Treasury Notes 04/10/2024 11/15/2028 1,800,000 1,687,078 1,722,394 4.66%83,880 U.S. Treasury Notes 09/05/2024 05/31/2029 1,200,000 1,155,984 1,121,962 3.60%43,200 U.S. Treasury Notes 10/29/2024 07/31/2029 1,500,000 1,493,320 1,476,226 4.30%64,500 Subtotal 45,600,000$ 44,590,676$ 44,664,695$ 3.26%1,489,645$ Cash Equivalents Wells Fargo Trsry Plus M Mkt - reserve fund (2001 COP)490,254 490,254 490,254 3.92%19,218 Wells Fargo Trsry Plus M Mkt - reserve fund (2005 COP)378,116 378,116 378,116 3.95%14,936 Bank of New York 144,651 144,651 144,651 0.80%1,157 US Bank 1,019,591 1,019,591 1,019,591 0.00%17 LAIF 12,614,086 12,614,086 12,614,086 4.43%559,309 Subtotal 14,646,697$ 14,646,697$ 14,646,697$ 4.05%594,636 Asset-Backed Securities Honda Auto Receivables Trust 2021-4 A3 11/16/2021 01/21/2026 40,786 40,778 40,470 0.89%363 John Deere Owner Trust 2021-B A3 07/13/2021 03/16/2026 39,287 39,283 39,091 0.53%208 Toyota Auto Receivables Trust 2021-D A3 11/09/2021 04/15/2026 41,339 41,338 41,038 0.71%294 Honda Auto Receivables Trust 2022-1 A3 02/15/2022 05/15/2026 134,052 134,032 132,901 1.89%2,534 BMW Vehicle Owner Trust 2022-A A3 05/10/2022 08/25/2026 98,326 98,321 97,879 3.23%3,176 John Deere Owner Trust 2022-A A3 03/10/2022 09/15/2026 96,612 96,590 95,807 2.34%2,261 Hyundai Auto Receivables Trust 2022-A A3 03/09/2022 10/15/2026 194,596 194,588 193,139 2.23%4,339 GM Financial Auto Receivables 2022-1 A3 01/11/2022 11/16/2026 45,757 45,753 45,343 1.27%581 GM Financial Auto Leasing 2023-3 A3 08/08/2023 11/20/2026 210,000 209,975 211,099 5.38%11,298 GM Financial Securitized ART 2022-2 A3 04/05/2022 02/16/2027 119,741 119,716 118,963 3.13%3,748 BMW Vehicle Owner Trust 2023-A A3 07/11/2023 02/25/2028 175,000 174,969 176,516 5.47%9,573 Toyota Auto Receivables Owner 2023-D A3 11/07/2023 08/15/2028 255,000 254,973 258,747 6.30%16,065 Chase Issuance Trust 23-A1 A 09/07/2023 09/15/2028 995,000 994,724 1,005,546 5.17%51,442 BMW Vehicle Owner Trust 2024-A A3 06/04/2024 02/26/2029 420,000 419,936 424,955 5.24%22,008 Bank of America Credit Card Trust 2024-1 A 06/06/2024 05/15/2029 475,000 474,974 479,590 4.93%23,418 Subtotal 3,340,496$ 3,339,950$ 3,361,084$ 4.52%151,306$ Page 5 Town of Danville Treasurer's Report of Investments - Detail Town Funds Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest December 31, 2024 Supranational International Finance Corp Note 11/29/2023 01/15/2027 925,000 921,985 924,437 4.49%41,533 Inter-American Dev Bank Note 01/30/2024 02/01/2027 1,000,000 1,004,020 999,569 4.23%42,300 International Bank For Restruction and Dev 03/11/2024 07/12/2028 1,500,000 1,456,965 1,457,134 4.23%63,450 Subtotal 3,425,000$ 3,382,970$ 3,381,140$ 4.30%147,283$ US Corporate MasterCard Inc Callable Note 1x 02/25/2022 03/03/2025 1,000,000 999,010 995,604 2.03%20,300 Apple Inc Callable Note Cont 02/25/2022 05/11/2025 500,000 485,870 493,466 2.03%10,150 Colgate Palmolive Co. Note 08/01/2022 08/15/2025 470,000 469,567 466,103 3.13%14,711 Wal-Mart Stores Note 09/26/2022 09/09/2025 700,000 685,776 697,542 4.64%32,480 Microst Callable Note Cont 01/20/2023 11/03/2025 1,000,000 970,060 989,556 4.28%42,800 State Street Bank Callable Note Cont 02/02/2022 02/06/2026 265,000 265,000 263,977 1.75%4,638 Apple Inc Callable Note Cont 02/01/2023 02/23/2026 750,000 728,265 740,954 4.27%32,025 Toyota Motor Credit Corp 02/08/2024 06/18/2026 1,000,000 921,800 950,813 4.68%46,800 Paccar Financial Corp Note 08/03/2023 08/10/2026 515,000 514,743 519,715 5.07%26,111 Bank of America NA Callable Note Cont 08/24/2023 08/18/2026 1,000,000 1,001,360 1,013,198 5.48%54,800 Morgan Stanley Bank NA Callable Note 10/30/2023 10/30/2026 440,000 440,000 449,240 5.88%25,872 Honeywell Intl Callable Note 01/11/2023 11/01/2026 1,000,000 933,280 965,219 4.42%44,200 Pepsico Inc. Callable Note Cont 11/08/2023 11/10/2026 360,000 359,903 364,488 5.13%18,468 JP Morgan Chase Bank Callable Note 12/05/2023 12/08/2026 405,000 405,000 409,266 5.11%20,696 John Deere Capital Corp 01/10/2024 01/08/2027 1,000,000 999,220 1,001,404 4.53%45,300 Cisco Systems Inc 02/26/2024 02/26/2027 1,000,000 999,620 1,007,300 4.81%48,100 State Street Corp 03/13/2024 03/18/2027 1,065,000 1,065,000 1,073,864 4.99%53,144 Caterpillar Financial Service Note 05/15/2024 05/14/2027 1,000,000 1,002,930 1,010,182 4.89%48,900 Blackrock Funding Inc 07/17/2024 07/26/2027 690,000 689,979 691,570 4.60%31,740 Amazon.com Inc 07/10/2024 08/22/2027 1,000,000 954,920 965,519 4.73%47,300 Visa Inc 08/19/2024 09/15/2027 1,000,000 960,360 957,017 4.14%41,400 Subtotal 16,160,000$ 15,851,663$ 16,025,997$ 4.39%709,933$ TOTAL 112,117,501$ 110,408,369$ 110,694,223$ 3.78%4,235,201$ Source: Chandler Asset Management US Bank Local Agency Investment Fund (LAIF) Page 6 Town of Danville Treasurer's Report of Investments - Detail December 31, 2024 Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest Cash Equivalents LAIF 3,041,010 3,041,010 3,041,010 4.43%134,838 TOTAL 3,041,010$ 3,041,010$ 3,041,010$ 4.43% $134,838 Source: Local Agency Investment Fund (LAIF) Trust Fund Page 7 Town of Danville Treasurer's Report of Investments - Detail December 31, 2024 Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest Cash Equivalents LAIF - redemption fund 69,203 69,203 69,203 4.43%3,068 Wells Fargo Trsry Plus M Mkt - reserve fund (TRBs)379,922 379,922 379,922 3.90%14,817 Wells Fargo Trsry Plus M Mkt - interest acct (TRBs)662 662 662 3.95%26 Wells Fargo Trsry Plus M Mkt - debt service acct (TRBs)32,407 32,407 32,407 3.95%1,280 Subtotal 482,195$ 482,195$ 482,195$ 3.98%19,192$ TOTAL 482,195$ 482,195$ 482,195$ 3.98%19,192$ Source: BNY Trust Company Local Agency Investment Fund (LAIF) Community Development Agency/Successor Agency Page 8 Town of Danville Treasurer's Report of Investments - Detail Yield to Annual Description Purchase Date Maturity Date Par Value Cost Market Value Maturity Interest U.S. Treasury Obligations U.S. Treasury Bill 4/26/2024 3/20/2025 200,000 191,044 198,213 5.21%10,420 U.S. Treasury Bill 6/13/2024 6/12/2025 250,000 237,837 245,373 5.08%12,700 U.S. Treasury Bill 9/5/2024 9/4/2025 250,000 239,876 243,088 4.20%10,500 U.S. Treasury Bill 12/16/2024 12/15/2025 250,000 249,385 249,577 4.26%10,650 Subtotal 950,000$ 918,142$ 936,251$ 4.66%44,270$ Cash Equivalents LAIF - improvement fund 167,631 167,631 167,631 4.43%7,433 Bank of New York-Improvement fd 28,564 28,564 28,564 0.80%229 Subtotal 196,195$ 196,195$ 196,195$ 3.90%7,661$ Total 1,146,195$ 1,114,337$ 1,132,446$ 4.53%51,931$ Source: Chandler Asset Management BNY Trust Company Local Agency Investment Fund (LAIF) Northeast Roadway Improvement Assessment District (NERIAD) December 31, 2024 Page 9