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File #: AF17-016    Version: 1 Name:
Type: Audit/Finance Committee
File created: 10/5/2017 In control: Audit/Finance Committee
On agenda: 10/17/2017 Final action:
Title: Receive a report, hold a discussion, and give staff direction regarding revisions to the City of Denton's Investment Policy.
Attachments: 1. Exhibit 1 - FY 2017-18 Red Lined Investment Policy, 2. Exhibit 2 - GTOT Letter & Certificate of Distinction
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Agenda Information Sheet

 

DEPARTMENT:                     Finance

 

DCM:                                                               Bryan Langley                                          

 

Date:                                                               October 17, 2017

 

SUBJECT

Title

Receive a report, hold a discussion, and give staff direction regarding revisions to the City of Denton’s Investment Policy.

Body

 

BACKGROUND

 

The City of Denton has a formal Investment Policy to guide decision making in managing and investing public funds.  The City’s Policy is modeled after, and in compliance with, the provisions of the Public Funds Investment Act (PFIA) of Texas, Government Code Chapter 2256.  In accordance with the Code, and in order of importance, are the following prioritized objectives for managing the portfolio’s fixed income investments: safety of principal, liquidity, and yield. Since it is the City’s practice to hold securities until they mature, temporary market value gains and losses are unlikely to be realized.  The general investment strategy, while taking into account the current interest rate environment, is to match maturities to cash flow needs.

 

The Audit/Finance Committee and the City Council are required by the PFIA to review and approve the Investment Policy at least annually.  Aside from small revisions addressing general clarifications to the Policy and management changes within the organization, the more substantive modifications and additions are as follows:

                     

1)                     Added the City Auditor as a non-voting member of the Investment Committee.  (Page 5)

2)                     Allow for an Investment Committee member to designate a substitute participant, when necessary, in order to constitute a meeting quorum.  (Page 5)

3)                     Authorize interest bearing savings deposits that are backed by either a network of FDIC insured banks, or pledged collateral consisting of direct U.S. government obligations including its agencies and instrumentalities, or standby letters of credit issued by those entities.  (Page 9)

4)                     Limit investment choices of money market mutual funds to those that invest in U.S. government securities only.  (Page 10)

5)                     Establish a 15% and 50% investment limit, respectively, for savings deposits and U.S. government money market mutual funds.  (Page 12)

 

It should also be noted that the City’s Investment Policy received the Certificate of Distinction award this year for meeting the requirements of the PFIA, as well as the criteria set forth by the Government Treasurers’ Organization of Texas (GTOT).  The GTOT letter and Certificate of Distinction award are attached.

 

The City’s investment advisor, First Southwest Asset Management, and the Investment Committee have reviewed and approved the revised Investment Policy. If the Audit/Finance Committee concurs with the proposed changes, a resolution to approve the revisions will be presented to Council for consideration on November 7, 2017.

RECOMMENDATION

 

Staff recommends forwarding the revised Investment Policy to the City Council for review and approval.

 

STRATEGIC PLAN RELATIONSHIP

 

The City of Denton’s Strategic Plan is an action-oriented road map that will help the City achieve its vision.  The foundation for the plan is the five long-term Key Focus Areas (KFA):  Organizational Excellence; Public Infrastructure; Economic Development; Safe, Livable, and Family-Friendly Community; and Sustainability and Environmental Stewardship.  While individual items may support multiple KFAs, this specific City Council agenda item contributes most directly to the following KFA and goal:

 

Related Key Focus Area:                      Organizational Excellence

Related Goal:                                                               1.1 Manage financial resources in a responsible manner

 

EXHIBITS

 

1.                     FY 2017-18 Red Lined Investment Policy

2.                     GTOT Letter and Certificate of Distinction

                     

 

 

                                                                                                                                                   Respectfully submitted:

                                                                                                                              Chuck Springer, 349-8260

                                                                                                                              Director of Finance

 

Prepared by:

Antonio Puente, Jr.

Assistant Director of Finance