016-14 - Resolution - Invest City Funds in WA State Local Government Investment PoolIntroduced by: City Treasurer
Requested by: Council Finance Committee
Drafted by: Language Office of the State Treasurer
Adopted: June 24, 2014
RESOLUTION NO. 016-14
A RESOLUTION OF THE CITY OF PORT ORCHARD,
WASHINGTON PROVIDING AUTHORITY TO INVEST CITY
FUNDS IN THE WASHINGTON STATE LOCAL GOVERNMENT
INVESTMENT POOL.
WHEREAS, pursuant to Chapter 294, Laws of 1986, the Legislature created a
trust fund to be known as the public funds and investment account (commonly referred
to as the Local Government Investment Pool (LGIP)) for the contribution and withdraw
of money by an authorized governmental entity for purposes of investment by the Office
of the State Treasurer; and
WHEREAS, from time to time it may be advantageous to the City of Port
Orchard to contribute funds available for investment in the LGIP; and
WHEREAS, the investment strategy for the LGIP is set forth in its policies and
procedures; and
WHEREAS, any contributions or withdrawals to or from the LGIP made on
behalf of the City of Port Orchard shall be first duly authorized by the City Council or
any designee of the Council pursuant to this Resolution or a &ubsequent Resolution; and
WHEREAS, the City will cause to be filed a certified copy of said Resolution to
the Office in the State Treasurer; and
WHEREAS, the City Council and any designee appointed by the Council with
authority to contribute or withdraw funds of the City has received and read a copy of the
prospectus and understands the risks and limitations of investing in the LGIP; and
WHEREAS, the City attests by the signature of the Mayor that it is duly
authorized and empowered to enter into this agreement, to direct the contribution or
withdrawal of City monies, and to delegate certain authority to make adjustments to the
incorporated transactional forms, the individuals designated herein.
NOW, THEREFORE, THE CITY COUNCIL OF THE CTIY OF PORT
ORCHARD, WASHINGTON HEREBY RESOLVES AS FOLLOWS:
Section 1. Authorization. The City of Port Orchard does hereby
authorize the contribution and withdrawal of City monies in the LGIP in the
manner prescribed by law, rule, and prospectus and that the City has approved
the Local Government Investment Pool Transaction Authorization Form (Form)
Resolution No. 016-14
Page 2 of 3
to be completed by the City Treasurer and incorporates said Form as Exhibit "A"
to this Resolution by reference and does hereby attest to its accuracy.
Section 2. Delegation of Authority. The City Council designates the
City Treasurer as the authorized individual to authorize all amendments,
changes, or alterations to the Form or any other documentation including the
designation of other individuals to make contributions and withdrawals on behalf
of the City. This delegation ends upon the written notice, by any method set forth
in the prospectus, of the governing body that the authorized individual has been
terminated or that his or her delegation has been revoked. The Office of the State
Treasurer shall rely solely on the City to provide notice of such revocation and is
entitled to rely on the authorized individual's instructions until such time as said
notice has been provided.
Section 3· Effective Period. The Form as incorporated into this
Resolution or hereafter amended by delegated authority, or any other
documentation signed or otherwise approved by the authorized individual shall
remain in effect after revocation of the authorized individual's delegated
authority, except to the extent that the authorized individual whose delegation
has been terminated shall not be permitted to make further withdrawals or
contributions to the LGIP on behalf of the City. No amendments, changes, or
alterations shall be made to the Form or any other documentation until the entity
passes a new Resolution naming a new authorized individual; and
Section 4· Incorporation of Prospectus. The City Council
acknowledges that his has received, read, and it understood the prospectus as
provided by the Office of the State Treasurer and incorporates said prospectus as
Exhibit "B" to this Resolution. In addition, the City agrees that a copy of the
prospectus will be provided to any person delegated or otherwise authorized to
make contributions or withdrawals into or out of the LGIP and that said
individuals will be required to read the prospectus prior to making any
withdrawals or contributions or any further withdrawals or contributions if
authorizations are already in place.
Section 5· Ratification. Any act consistent with the authority and prior
to the effective date of this Resolution is hereby ratified and affirmed.
Section 6. Severability. The provisions of this Resolution are declared
separate and severable. The invalidity of any clause, sentence, paragraph,
subdivision, section, or portion of this Resolution or the invalidity of the
application thereof to any person or circumstance, shall not affect the validity of
the remainder of the Resolution, or the validity of the application to other
persons or circumstances.
Resolution No. 016-14
Page 3 of 3
Section 7· Effective Date. The Resolution shall become effective
immediately upon adoption and signature as provided by law.
PASSED by the City Council of the City of Port Orchard, SIGNED by the Mayor and
attested by the Clerk in authentication of such passage this 24th day of June 2014.
LOCAL GOVERNMENT INVESTMENT POOL
TRANSACTION AUTHORIZATION FORM
Exhibit "A"
Please fill out this form completely, including any existing information, as this form will ~=::.=
Name ofEntity: City of Port Orchard Mailing Address:
Fax Number: 360-895-7023 City of Port Orchard
216 Prospect Street
E-mai l Contact: MLS@cityofpmtorchard.us Pmt Orchard, W A 98366
Do you wish to have your monthly LGIP statements faxed to the number listed above?
Please note-if you choose to receive statements via fax, you will not receive another copy via U.S. mail.
D YES, please fax statements D No, please send statements via U.S. mail
Bank account where funds will be wired when a withdrawal is requested.
(Note· Funds will not be transferred to any account other than that listed)
Bank Name:
Branch Location:
Bank Routing Number: The City Treasurer will provide this information
on the completed Authorization Form .
Account Number:
Account Name:
Persons authorized to make deposits and withdrawals for the entity listed above.
Name Title Signature Telephone Number
City Treasurer
Designee(s) appointed by
City Treasurer
B sv s12nature b I eow, I ·r I certny h . d am aut onze to represen tth . ft f I e IDS I U IOU a1 fi th en~ or e _jlUI]lOSe 0 fth" t f IS ransac 1on.
(Authorized SiKilature) (Title) (Date)
(Pri11t Authorizetl SiKnature) (E-mail At/dress) (Telephone number)
Any changes to these instructions must be submitted in writing to the Office of the State Treasurer. Please mail
this form to the address listed below:
O FFICE OF THE STATE TREAS URER
LOCAL GOVERNMENT INV ESTM ENT POOL
POBox40200
Date Received: I I ----
Fund Number: ------
(for LGIP use only) OLYMPIA, W A 98504-0200
FAX: (360) 902-9044
State of Washington )
County of ) ss
Signed or attested before me by _________ _
Dated this_ day of _____ , 20_.
SEAL OR STAMP
Signature of Notary
Typed or printed name of Notary
Notary Public in and for the State of Wash.
My appointment expires: _______ _
LOCAL GOVERNMENT
INVESTMENT POOL
Prospectus
January 2014
Exhibit "8"
James L. Mcintire
Washington State Treasurer
Contents
I. The LGIP 3-4
II. Local Government Investment Pool-Money Market Fund 4-9
Ill. Management 9
IV. Miscellaneous 9-10
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I. The LGIP
The Local Government Investment Pool (the "LGIP") is an investment pool of public funds placed in the custody of
the Office of the Washington State Treasurer (the "State Treasurer") for investment and reinvestment as defined
by RCW 43 .250.020. The purpose of the LGIP is to allow eligible governmental entities to participate with the state
in the investment of surplus public funds, in a manner that optimizes liquidity and return on such funds. In
establishing the LGIP, the legislature recognized that not all eligible governmental entities are able to maximize the
return on their temporary surplus funds, and therefore it provided a mechanism whereby they may, at the ir
option, utilize the resources of the State Treasurer to maximize the potential of their surplus funds while ensuring
the liquidity of those funds .
The State Treasurer has established a sub-pool within the LGIP whose shares are offered by means of this
Prospectus: The LGIP-Money Market Fund (the "LGIP-MMF" or the "Fund"). The State Treasurer has the authority
to establish additional sub -pools in the future.
The Fund offered in this Prospectus seeks to provide current income by investing in high-quality, short term money
market instruments. These standards are specific to the Fund, as illustrated in the following table . The LGIP-MMF
offers daily contributions and withdrawals .
FUND SNAPSHOT
The table below provides a summary comparison of the Fund's investment types and sensitivity to interest rate
risk. This current snapshot can be expected to vary over time.
Fund Investment Types Maximum Dollar-Weighted
LGIP-Money Market Fund
Current Investments (as of November
1, 2013)
Fees and Expenses
Cash
Bank Deposits
US Treasury bills
Repurchase agreements
US Government agency obligations
Average Matunty
for LGIP-MMF
60 days
Administrative Fee. The State Treasurer charges pool participants a fee representing administration and recovery
costs associated with the operation of the Fund. The administrative fee accrues daily from pool participants'
earnings prior to the earnings being posted to their account. The administrative fee will be paid monthly. In the
event that there are no earnings, the administrative fee will be deducted from principal.
The chart below illustrates the operating expenses of the LGIP-MMF for past years, expressed in basis points as a
percentage of fund assets .
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Local Government Investment Pooi-MMF
Operating Expenses by Fiscal Year (in Basis Points)
2006 2007 2008 2009 2010 2011 2012 2013
Total Operating Expenses 1.12 0.96 0.84 0.88 0.64 0.81 0.68 0.87
(1 basis point= 0 .01%)
Because most of the expenses of the LGIP-MMF are fixed costs, the fee (expressed as a percentage of fund assets)
will be affected by : (i) the amount of operating expenses; and (ii) the assets of the LGIP -MMF. The table below
shows how the fee (expressed as a percentage of fund assets) would change as the fund assets change , assuming
an annual fund operating expenses amount of $800,000.
Fund Assets
Total Operating Expenses (in Basis Points)
$6 .0 bn
1.33
$8.0 bn
1.0
$10.0 bn
.80
Portfolio Turnover: The Fund does not pay a commission or fee when it buys or sells securities (or "turns over" its
portfolio). However, debt securities often trade with a bid/ask spread . Consequently, a higher portfolio turnover
rate may generate higher transaction costs that could affect the Fund's performance.
II. Local Government Investment Pool -Money Market Fund
Investment Objective
The LGIP-MMF will seek to effectively maximize the yield while maintaining liquidity and a stable share price of
$1.
Principal Investment Strategies
The LGIP-MMF will seek to invest primarily in high-quality, short term money market instruments . Typically, at
least 55% of the Fund's assets will be invested in US government securities and repurchase agreements
collateralized by those securities . The LGIP-MMF means a sub-pool of the LGIP whose investments will primarily
be money market instruments . The LGIP-MMF will only invest in eligible i nvestments permitted by state law. The
LGIP-MMF will not be an SEC-registered money market fund and will not be required to follow SEC Rule 2a-7.
Investments of the LGIP -MMF will conform to the LGIP Investment Policy, the most recent version of which will be
posted on the LGIP website and will be available upon request.
Principal Risks oflnvesting in the LGIP·Money Market Fund
Counterparty Credit Risk. A party to a transaction involving the Fund may fail to meet its obligations. This could
cause the Fund to lose the benefit of the transaction or prevent the Fund from selling or buying other securities to
implement its investment strategies.
Interest Rate Risk. The LGIP-MMF's income may decline when interest rates fall. Because the Fund's income is
based on short-term interest rates, which can fluctuate significantly over short periods, income risk is expected to
be high. In addition, interest rate increases can cause the price of a debt security to decrease and even lead to a
loss of principal.
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Liquidity Risk. Liquidity risk is the risk that the Fund will experience significant net withdrawals of Fund shares at a
time when it cannot find willing buyers for its portfolio securities or can only sell its portfolio securities at a
material loss.
Management Risk. Poor security selection or an ineffective investment strategy could cause the LGIP-MMF to
underperform relevant benchmarks or other funds with a similar investment objective .
Issuer Risk. The LGIP -MMF is subject to the risk that debt issuers and other counterparties may not honor their
obligations. Changes in an issuer's credit rating (e.g., a rating downgrade) or the market's perception of an issuer's
creditworthiness could also affect the value of the Fund's investment in that issuer . The degree of credit risk
depends on both the financial condition of the issuer and the terms of the obligation. Also, a decline in the credit
quality of an issuer can cause the price of a money market security to decrease .
Securities Lending Risk and Reverse Repurchase Agreement Risk. The LGIP-MMF may engage in securities lending
or in reverse repurchase agreements. Securities lending and reverse repurchase agreements involve the risk that
the Fund may lose money because the borrower of the Fund's securities fails to return the securities in a timely
manner or at all or the Fund's lending agent defaults on its obligations to indemnify the Fund, or such obligations
prove unenforceable . The Fund could also lose money in the event of a decline in the value of the collateral
provided for loaned securities or a decline in the value of any investments made with cash collateral.
Risks Associated with use of Amortized Cost. The use of amortized cost valuation means that the LGIP-MMF's
share price may vary from its market value NAV per share. In the unlikely event that the State Treasurer were to
determine that the extent of the deviation between the Fund's amortized cost per share and its market-based NAV
per share may result in material dilution or other unfair results to shareholders, the State Treasurer may cause the
Fund to take such action as it deems appropriate to eliminate or reduce to the extent practicable such dilution or
unfair results.
An investment in the LGIP-MMF is not a bank deposit and is not insured or guaranteed by the Federal Deposit
Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of
investments at $1 per share, pool participants could lose money by investing in the LGIP·MMF. There is no
assurance that the LGIP·MMF will achieve its investment objective.
Performance
The following information is intended to address the risks of investing in the LGIP-MMF . The information
illustrates changes in the performance of the LGIP-MMF's shares from year to year. Returns are based on past
results and are not an indication of future performance. Updated performance information may be obtained on
our website at www.tre .wa.gov or by calling the LGIP toll-free at 800-331-3284.
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6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
-1.00%
-2 .00%
-3.00%
Fiscal Year-by-Year Returns: Net Yield
Local Government Investment Pool
5.21%
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Local Government Investment Pool-Money Market Fund
Average Accrued Net Yield
1 Year
0 .17%
3 years
0 .19%
5 years
.52%
10 years
1.94%
Transactions: LGIP-MMF
General Information
The minimum transaction size (contributions or withdrawals) for the LGIP-MMF will be five thousand dollars. The
State Treasurer may, in its sole discretion, allow for transactions of less than five thousand dollars.
Valuing Shares
The LGIP -MMF will be operated using a net asset value (NAV) calculation based on the amortized cost of all
securities held such that the securities will be valued at their acquisition cost, plus accrued income, amortized
daily.
The Fund's NAV will be the value of a single share . NAV will normally be calculated as of the close of business of
the NYSE, usually 4:00p.m. Eastern time. If the NYSE is closed on a particular day, the Fund will be priced on the
next day the NYSE is open.
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NAV will not be calculated and the Fund will not process contributions and withdrawals submitted on days when
the Fund is not open for business. The time at which shares are priced and until which contributions and
withdrawals are accepted is specified below and may be changed as permitted by the State Treasurer.
To the extent that the LGIP-MMF's assets are traded in other markets on days when the Fund is not open for
business, the value of the Fund's assets may be affected on those days. In addition, trading in some of the Fund's
assets may not occur on days when the Fund is open for business.
Transaction Limitation
The State Treasurer reserves the right at its sole discretion to set a minimum and/or maximum transaction amount
from the LGIP-MMF and to limit the number of transactions, whether contribution, withdrawal, or transfer
permitted in a day or any other given period of time.
The State Treasurer also reserves the right at its sole discretion to reject any proposed contribution, and in
particular to reject any proposed contribution made by a pool participant engaged in behavior deemed by the
State Treasurer to be abusive of the LGIP-MMF.
A pool participant may transfer funds from one LGIP-MMF account to another subject to the same time and
contribution limits as set forth in WAC 210.10.060.
Contributions
Pool participants may make contributions to the LGIP-MMF on any business day. All contributions will be effected
by electronic funds transfer to the account of the LGIP-MMF designated by the State Treasurer. It is the
responsibility of each pool participant to pay any bank charges associated with such electronic transfers to the
State Treasurer. Failure to wire funds by a pool participant after notification to the State Treasurer of an intended
transfer will result in penalties. Penalties for failure to timely wire will be assessed to the account of the pool
participant responsible.
Notice. To ensure same day credit, a pool participant must inform the State Treasurer of any contribution over
one million dollars no later than 9 a.m. on the same day the contribution is made. Contributions for one million
dollars or less can be requested at any time prior to 10 a.m. on the day of contribution. For all other contributions
over one million dollars that are requested prior to 10 a.m., a pool participant may receive same day credit at the
sole discretion of the State Treasurer. Contributions that receive same day credit will count, for earnings rate
purposes, as of the day in which the contribution was made. Contributions for which no notice is received prior to
10:00 a.m. will be credited as of the following business day.
Notice of contributions may be given by calling the Local Government Investment Pool {800-331-3284) OR by
logging on to State Treasurer's Treasury Management System ("TMS"). Please refer to the LGIP-MMF Operations
Manual for specific instructions regarding contributions to the LGIP-MMF.
Direct deposits from the State of Washington will be credited on the same business day.
Pricing. Contribution requests received in good order will receive the NAV per unit of the LGIP-MMF next
determined after the order is accepted by the State Treasurer on that contribution date.
Withdrawals
Pool participants may withdraw funds from the LGIP-MMF on any business day. Each pool participant shall file
with the State Treasurer a letter designating the financial institution at which funds withdrawn from the LGIP-MMF
shall be deposited (the "Letter''). This Letter shall contain the name of the financial institution, the location of the
financial institution, the account name, and the account number to which funds will be deposited. This Letter shall
be signed by local officials authorized to receive and disburse funds, as described in WAC 210-10-020.
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Disbursements from the LGIP-MMF will be effected by electronic funds transfer. Failure by the State Treasurer to
wire funds to a pool participant after proper notification to the State Treasurer to disburse funds to a pool
participant may result in a bank overdraft in the pool participant's bank account . The State Treasurer will
reimburse a pool participant for such bank overdraft penalties charged to the pool participant's bank account.
Notice . In order to withdraw funds from the LGIP-MMF, a pool participant must notify the State Treasurer of any
withdrawal over one million dollars no later than 9 a.m . on the same day the withdrawal is made. Withdrawals for
one million dollars or less can be requested at any time prior to 10 a .m . on the day of withdrawal. For all other
withdrawals from the LGIP-MMF over one million dollars that are requested prior to 10 a.m., a pool participant
may receive such withdrawal on the same day it is requested at the sole discretion of the State Treasurer. No
earnings will be credited on the date of withdrawal for the amounts withdrawn. Notice of withdrawals may be
given by calling the Local Government Investment Pool (800-331 -3284) OR by logging on to TMS. Please refer to
the LGIP-MMF Operations Manual for specific instructions regarding withdrawals from the Fund.
Pricing. Withdrawal requests with respect to the LGIP-MMF received in good order will receive the NAV per unit
of the LGIP-MMF next determined after the order is accepted by the State Treasurer on that withdrawal date.
Suspension of Withdrawals. If the State Treasurer has determined that the deviation between the Fund's
amortized cost price per share and the current net asset value per share calculated using available market
quotations (or an appropriate substitute that reflects current market conditions) may result in material dilution or
other unfair results, the State Treasurer may, if it has determined irrevocably to liquidate the Fund, suspend
withdrawals and payments of withdrawal proceeds in order to facilitate the permanent termination of the Fund in
an orderly manner. The State Treasurer will distribute proceeds in liquidation as soon as practicable, subject to the
possibility that certain assets may be illiquid, and subject to subsequent distribution, and the possibility that the
State Treasurer may need to hold back a reserve to pay expenses.
The State Treasurer also may suspend redemptions if the New York Stock Exchange suspends trading or closes, if
US bond markets are closed, or if the Securities and Exchange Commission declares an emergency. If any of these
events were to occur, it would likely result in a delay in the pool participants' redemption proceeds .
The State Treasurer will notify pool participants within five business days of making a determination to suspend
withdrawals and/or irrevocably liquidate the fund and the reason for such action.
Earnings and Distribution
LGIP-MMF Daily Factor
The LGIP-MMF daily factor is a net earnings figure that is calculated daily using the investment income earned
(excluding realized gains or losses) each day, assuming daily amortization and/or accretion of income of all fixed
income securities held by the Fund, less the administrative fee . The daily factor is reported on an annualized 7-day
basis, using the daily factors from the previous 7 calendar days. The reporting of a 7-day annualized yield based
solely on investment income which excludes realized gains or losses is an industry standard practice that allows for
the fair comparison of funds that seek to maintain a constant NAV of $1.00.
LGIP-MMF Actual Yield Factor
The LGIP-MMF actual yield factor is a net daily earn i ngs figure that is calculated using the total net earnings
including realized gains and losses occurring each day, less the administrative fee .
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Dividends
The LGIP-MMF's dividends include any net realized capital gains or losses, as well as any other capital changes
other than investment income, and are declared daily and distributed monthly.
Distribution
The total net earnings of the LGIP-MMF will be declared daily and paid monthly to each pool participant's account
in which the income was earned on a per-share basis. These funds will remain in the pool and earn additional
interest unless withdrawn and sent to the pool participant's designated bank account as specified on the
Authorization Form. Interest earned will be distributed monthly on the first business day of the following month.
Monthly Statements and Reporting
On the first business day of every calendar month, each pool participant will be sent a monthly statement which
includes the pool participant's beginning balance, contributions, withdrawals, transfers, administrative charges,
earnings rate, earnings, and ending balance for the preceding calendar month. Also included with the statement
will be the monthly enclosure. This report will contain information regarding the maturity structure of the portfolio
and balances broken down by security type .
III. Management
The State Treasurer is the manager of the LGIP-MMF and has overall responsibility for the general management
and administration of the Fund. The State Treasurer has the authority to offer additional sub-pools within the LGIP
at such times as the State Treasurer deems appropriate in its sole discretion .
Administrator and Transfer Agent. The State Treasurer will serve as the administrator and transfer agent for the
Fund .
Custodian. A custodian for the Fund will be appointed in accordance with the terms of the LGIP Investment Policy .
IV. Miscellaneous
Limitation of Liability
All persons extending credit to, contracting with or having any claim against the Fund offered in this Prospectus
shall look only to the assets of the Fund that such person extended credit to, contracted with or has a claim
against, and none of (i) the State Treasurer, (ii) any subsequent sub-pool, (iii) any pool participant, fu1 the LGIP, or
M the State Treasurer's officers, employees or agents (whether past, present or future), shall be liable therefor.
The determination of the State Treasurer that assets, debts, liabilities, obligations, or expenses are allocable to the
Fund shall be binding on all pool participants and on any person extending credit to or contracting with or having
any claim against the LGIP or the Fund offered in this Prospectus . There is a remote risk that a court may not
enforce these limitation of liability provisions .
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Amendments
This Prospectus and the attached Investment Policy may be amended from time to time . Pool participants shall
receive notice of changes to the Prospectus and the Investment Policy. The amended and restated documents will
be posted on the State Treasurer website: www .tre .wa .gov .
Should the State Treasurer deem appropriate to offer additional sub-pools within the LGIP, said sub-pools will be
offered by means of an amendment to this prospectus.
LGIP-MMF Contact Information
Internet: www.tre .wa.gov Treasury Management System/TMS
Phone: 1-800-331-3284 (within Washington State)
Mail:
Office of the State Treasurer
Local Government Investment Pool
PO Box 40200
Olympia, Washington 98504
FAX: 360-902-9044
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