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CC 03-19-2024 Oral Communications_Late CommunicationsFrom:Kitty Moore To:City Clerk; Kirsten Squarcia Cc:Kitty Moore Subject:Slides from Oral Comms March 19, 2024 Date:Friday, March 22, 2024 2:53:42 PM Attachments:CCMoore Oral Comms March 19, 2024.pdf Dear City Clerk, Attached please find the slides I presented at the City Council meeting as a member of the public on an Informational Item March 19, 2024 for Oral Communications records. Thank you, Kitty Moore Representing myself only Kitty Moore​​​​ Councilmember City Council KMoore@cupertino.gov (408) 777-1389 Why is Councilmember Moore pulling a speaker card on an Informational Item? I am speaking for myself only •INFORMATIONAL ITEMS •Information items are intended to provide background information and routine reports to Councilmembers and the public, without discussion by Council. Members of the public wishing to comment on informational items should do so during oral communications. Fiduciary Duty As of January 2024 the operating checking account had grown to $48 Million without bearing any interest I would prefer to be speaking about this as a Councilmember What Does Our Investment Policy State? SAFEKEEPING OF SECURITIES To protect against fraud or embezzlement or losses caused by collapse of an individual securities dealer, all securities owned by the City shall be held in safekeeping by a third party custodian acting as agent for the City under the terms of a custody agreement. All trades executed by a dealer will settle delivery versus payment (DVP) through the City’s safekeeping agent. In order to verify investment holdings, an external auditor, on an annual basis, shall independently verify securities held in custody for the City. Additionally, the City Treasurer shall include a listing of holdings provided by the City’s custodian to the quarterly investment report as verification between annual reviews by the external auditor. The only exceptions to the foregoing shall be depository accounts and securities purchases made with: (i) local government investment pools;(ii)time certificates of deposit,and,(iii)money mutual funds,since the purchased securities are not deliverable. All other exceptions to this safekeeping policy must be approved by the City Treasurer in written form and included in the quarterly report to City Council. Time Value of Money •“The time value of money is a financial principle that states the value of a dollar today is worth more than the value of a dollar in the future. This philosophy holds true because money today can be invested and potentially grow into a larger amount in the future.” What if $30M had been invested over the past year? •The 100% US Treasury Money Market yield is 4.94% •Monte Sereno City Council was presented yields over 5% last July •How much would $30M invested at 5% have earned over the past year if in a Money Market or CD? $30,000,000 x 0.05 = $1,500,000 More than ten times the cost of 4th of July fireworks we canceled •The Monthly Treasurer Investment Report and Monthly Treasurer report of receipts, disbursements, and fund balances have not been showing the actual account balances and basic information about what the accounts are (non-interest-bearing checking) •The Investment Policy does not address non-interest-bearing accounts •The Audit Committee no longer meets monthly, last meeting was October 23, 2023. Duties reduced. •The City’s important financial documents are now Informational Items which means Council cannot discuss them How to remedy? •Please support agendizing this issue now •Have Council review the City Financial Policy and Best Practices •Address the reporting to Council format and contents – if we do not have information, we cannot comment on it. •Consider forming a subcommittee to work with staff prior to coming to council regarding reporting format and contents. •Time is of the essence. Interest rates are good!