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09-30-2014 Investment Performance ReviewVillage of North Palm Beach, Florida - ----- North Palrp,- Investment Performance Review Quarter Ended September 30, 2014 Investment Advisors PFM Asset Management LLC Steven Alexander, CTP, CGFO, CPPT, Managing Director D. Scott Stitcher, CFA, Senior Managing Consultant Richard Pengelly, CFA, CTP, Senior Managing Consultant Gregg Manjerovic, CFA, Portfolio Manager Rebecca Geyer, CTP, Senior Analyst One Keystone Plaza, Suite 300 North Front & Market Streets Harrisburg, PA 1 71 01 -2044 717 - 232 -2723 • 717 - 233 -6073 fax 300 S. Orange Avenue, Suite 1170 Orlando, FL 32801 (407) 648 -2208 (407) 648 -1323 fax Village of North Palm Beach, Florida Table of Contents &T. om Section A Market Review Investment Report - Quarter Ended September 30, 2014 Tab II. Section A Quarterly Summary Report Section B Investment Portfolio & Performance Asset Allocation Chart as of September 30, 2014 Tab III. September 30, 2014 PFM Month -End Statement (statements are available online at www.pfm.com) This material is based on information obtained from sources generally believed to be reliable and available to the public, however PFM Asset Management LLC cannot guarantee its accuracy, completeness or suitability. This material is for general information purposes only and is not intended to provide specific advice or recommendation. The information contained in this report is not an offer to purchase or sell any securities. Table of Contents Section i Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 TAB I Village of North Palm Beach, Florida Summary While the U.S. economy continued its recovery during the quarter, global unrest and uncertainty about future central bank policy — including actions of the Federal Reserve (Fed) — resulted in volatility in the bond and equity markets. Ten -year Treasury bond yields were little changed compared to the end of the previous quarter, although yields experienced larger movements throughout the quarter. On the other hand, shorter -term rates generally rose while longer term rates fell modestly. Geopolitical uncertainty continued to move the markets. Military conflicts in Ukraine and the Middle East, as well as weaker economic data in the euro zone and various emerging markets such as China and Brazil, factored significantly in investor sentiment. Economic Snapshot Second - quarter gross domestic product (GDP) rose at a revised annual rate of 4.6 %, driven by increased consumption, inventories, exports, residential and nonresidential investment, and local government spending. The U.S. unemployment rate fell from 6.1% in June to 5.9% in September. While job growth has been impressive, wage growth has been weak and other measures such as the labor force participation rate and the number of part time workers for economic reasons indicate lingering levels of underutilization. Housing market data was also a "glass half empty, glass half full" scenario, as housing - related indicators experienced a series of ups and downs throughout the quarter. Most recently, new -home sales reached the highest level since 2008, while existing -home sales had a small, unexpected decline. Investment Report — Quarter Ended September 30, 2014 Interest Rates The Federal Open Market Committee (FOMC) reaffirmed that its quantitative easing bond purchase program will end in October. At the same time, the FOMC released updated assessments of where individual participants judged the appropriate level for the federal funds rate at the end of the next few calendar years. Those assessments showed a surprisingly fast upward trajectory for short -term rates that are inconsistent with both Fed Chair Janet Yellen's public comments and persistently low current market rates. Inflation (as measured by the Consumer Price Index) unexpectedly decreased month over month in August. This marked the first decline in almost a year and a half. Inflation continues to run below the Fed's 2% target rate. Yields on intermediate - maturity (two- to five -year) Treasuries ended the quarter higher. Surprisingly, this was not the case for longer maturities (10 -30 years); instead, rates continued to fall modestly, causing a flattening of the Treasury yield curve. Sector Performance Fixed - income performance was very modest for the quarter —or in some cases modestly negative —as income was offset by interest rate increases for short- and intermediate -term maturities across most sectors. The exceptions were longer- maturity Treasury, Agency, and municipal bonds, where yields actually fell modestly. Spreads generally widened in the quarter. While the impact was modest for the Agency sector, spread widening in corporates negatively affected performance in the sector. Still, corporates have been one of the best performing sectors over the past one -, three -, and five -year periods. Short -term markets continued to be driven by the Fed as well as new regulations affecting banks and money market funds. PFM Asset Management LLC Section A -1 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Economic Snapshot Labo 14 Sep 2*13 M Unemployment Rate Sep'14 5.9% 6.1% 7.2% Unemployment Rate (left) vs. Change in Nonfarm Payrolls (right) 10% _ Change In Nan Farm Payrolls 400K Change In Non -Farm Payrolls 14 248,000 267,000 164,000 - UnemploymentRale 350K iIi 8% 300K 0K Average Hourly Earnings (YoY) Sep'14 2.0% 1.9% 2.0% 6% 22550K M 15OK Personal Income (YoY) Aug'14 4.3% 4.1% 2.11 4% 100K 50K 2% 0 Initial Jobless Claims (week) Sep 26 287,000 316,000 318,000 9/30/11 3/31/12 9/30/12 3/31/13 9/30/13 3/31/14 9/30/14 • Real GDP (QoQ SAAR) 2014Q2 4.6% -2.1 %1 4.5 %2 5.0 ReaIGDP (QoQ) 4.0 GDP Personal Consumption (QoQ SAAR) 2014Q2 3.0% 2.0 Retail Sales (YoY) Aug'14 5.0% 4.4% 3.2% 1.0% 0.0 IS rvey (month 55.3 20% 3.0% Existing Home Sales SAAR (month) Aug'14 5.05 mil. 5.03 mil. 5.26 mil. 6/30/11 12/31/11 6/30/12 12/31/12 6/30/13 12/31/13 6/30/14 Inflation Personal Consumption Expenditures (YoY) Aug'14 1.5% 1.6% 1.0% Consumer Price Index 5.0% -CPI (YoY) -Core CPI (YoY) Consumer Price Index V�00"14 2.1% go 4.0% 3.0% Consumer Price Index Core (YoY) Aug'14 1.7% 1.9% 1.7% 2.0% 0 1.0% Crude Oil Futures (WTI, per barrel) Sep 30 $91.16 $105.37 $102. 0.0 Gold Futures (oz.) Sep 30 $1,211 $1,322 $1,327 8/31/11 2/29/12 8/31/12 2/28/13 8/31/13 2/28/14 8/31/14 1. Data as of First Quarter 2014 2. Data as of Third Quarter 2013 Note: YoY = year over year, QoQ = quarter over quarter, SAAR = seasonally adjusted annual rate, WTI = West Texas Intermediate crude oil Source: Bloomber PFM Asset Management LLC Section A -2 Village of North Palm Beach, Florida 3.570 3.0% 2.5% 2.0% m } 1.5% 1.0% 0.5% 0.0% 6/30/14 U.S. Treasury Note Yields Investment Report - Quarter Ended September 30, 2014 Investment Rate Overview 7/31/14 8/31/14 9/30/14 - 2 -Year 5 -Year 10 -Year U.S. Treasury Yields Maturity 3 -month i 0.02 %7 i 0.02 %7 Change Quarter 0.00 %7 i 0.01% Change 0.01% 1 -year 0.10 %7 0.10 %7 0.00 %7 0.09 %7 0.01% 2 -year 0.57 %7 0.46 %7 0.11% 0.32 %7 0.25 %7 5 -year 1.76 %7 1.63 %7 0.13 %7 1.38 %7 0.38 %7 10 -year 2.49 %7 2.53 %7 (0.04 %7) 2.61% (0.12 %7) 30 -year 3.20 %7 3.36 %7 (0.16 %7) 3.69 %7 (0.49 %7) Source: Bloomber PFM Asset Management LLC 4% 3% -a 2% m 170 0% W N W T �I 0 U.S. Treasury Yield Curve 570 4% 3% a } 2% 170 0% WNW Cfl J O Maturity U.S. Treasury Federal Agency O Maturity September 30, 2014 June 30, 2014 Yield Curves as of 9/30/2014 W O September 30, 2013 Ul O Industrial Corporates, A Rated Section A -3 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 BofA Merrill Lynch Index Returns As of 9/30/2014 Returns for Periods ended 9/30/2014 Year • U.S. Treasury ge U.S. Corporates, A -AAA rated Duration 1.91 1.96 Yield 0.59% 0.71% 3 Month 0.03% 0.07% 0.02% 1 Year 0.50% 0.63% 3 Years 0.48% 0.65% 1.14% 1.39% 2.28% �m 1 ■ (0.14 %) - Municipals 1.81 0.54% 0.12% 1.05% 1.04% Year • U.S. Treasury 2.71 0.97% (0.06 %) 64% 63% Federal Agency 2.36 0.97% 99% t2.. U.S. Corporates, A -AAA rated 2.85 1.65% (0.10 %) 16% !0. .06% Agency MBS (0 to 5 years) Municipals 2.58 0.83% 0.31% 1.88% 1.56% Indices Master or U.S. Treasury 5.93 1.63% 0.43% 2.70% 1.08% F IM 1 ■ 0.■ 2.■ 1.0 U.S. Corporates, A -AAA rated 6.71 2.76% 0.17% 5.85% 4.58% Agenc BS (0 to 30 years) 2.75% 0.15% 3.72% Municipals 6.99 2.65% 1.64% 8.73% 4.83% Returns for periods greater than one year are annualized Source: BofA Merrill Lynch Indices PFM Asset Management LLC Section A -4 Village of North Palm Beach, Florida Disclosures Investment Report — Quarter Ended September 30, 2014 The views expressed within this material constitute the perspective and judgment of PFM Asset Management LLC ( PFMAM) at the time of distribution and are subject to change. Information is obtained from sources generally believed to be reliable and available to the public; however, PFMAM cannot guarantee its accuracy, completeness, or suitability. This material is for general information purposes only and is not intended to provide specific advice or recommendation. The information contained in this report is not an offer to purchase or sell any securities. Further distribution is not permitted without prior written consent. PFM Asset Management LLC Section A -5 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 TAB II Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Quarterly Summary Report Total Portfolio Value September 30,2014' June 30, 2014 Market Value $8,386,908.94 $8,383,529.06 Amortized Cost $8,387,249.96 $8,372,712.47 0.75% 0.50% E 0.25% 0.00% -0.25% -0.50% 0.50 Quarter Total Return Comparison Quarter Ended 09/30/14 Investment Portfolio ML 1 -3 Year U.S. Treasury Index 0.04% * 0 0.03% 1.00 1.50 2.00 2.50 3.00 Effective Duration (Years) Quarter Ended 09/30/14 Investment Portfolio ML 1 -3 Year U.S. Treasury Index 1.11% * 01.13% 1.50 2.00 Effective Duration (Years) Quarterly Return Last P Last Last Last Since Inception Total Return '° September 30, 2014 12 Months 2 Years 3 Years 5 Years June 30, 2009 Investment Portfolio 0.04% 0.57% 0.46% 0.52% 1.01% 1.11% Merrill Lynch 1 -3 Year U.S. Treasury Index 0.03% 0.50% 0.43% 0.48% 1.03% 1.13% $99,544.63 Current Quarter Previous Quarter Current Quarter Previous Quarter Current Quarter Previous Quarter Effective Duration(Years) s September 30, 2014 June 30, 2014 June 30, 2014 Yields September 30, 2014 June 30, 2014 Investment Portfolio 1.69 1.70 Investment Portfolio Yield at Market 0.63% 0.50% Merrill Lynch 1 -3 Year U.S. Treasury Index 1.84 1.85 Yield at Cost 0.63% 0.57% Portfolio Duration % of Benchmark Duration 92% 92% 0.75% 0.50% E 0.25% 0.00% -0.25% -0.50% 0.50 Quarter Total Return Comparison Quarter Ended 09/30/14 Investment Portfolio ML 1 -3 Year U.S. Treasury Index 0.04% * 0 0.03% 1.00 1.50 2.00 2.50 3.00 Effective Duration (Years) Quarter Ended 09/30/14 Investment Portfolio ML 1 -3 Year U.S. Treasury Index 1.11% * 01.13% 1.50 2.00 Effective Duration (Years) Notes: 1. In order to comply with GASB accrual accounting reporting requirements. End of quarter trade-date market values of portfolio holdings, including accrued interest. 2. Performance on trade date basis, gross (i.e., before fees), is in accordance with The CFA Institute's Global Investment Performance Standards (GIPS). Quarterly returns are presented on an unannualized basis. Returns presented for 12 months or longer are presented on an annual basis. Past performance is not indicative of future results. 3. Since inception the benchmark has been the Merrill Lynch 1 -3 Year U.S. Treasury Note Index. 4. Merrill Lynch Indices provided by Bloomberg Financial Markets. 5. Includes money market fund /cash in performance and duration computations. PFM Asset Management LLC Section A - 1 Current Quarter , Previous Quarter Fiscal Year 2014 Fiscal Year 2013 Quarterly Interest Income September 30, 2014 June 30, 2014 Fiscal Year Interest Income Year to Date Year to Date Investment Portfolio $25,883.89 $25,865.50 Investment Portfolio $99,538.13 $76,459.33 TD Bank Money Market Fund 2.23 2.02 TD Bank Money Market Fund 6.50 5.96 Total $25,886.12 $25,867.52 Total $99,544.63 $76,465.29 Current Quarter Previous Quarter Fiscal Year 2014 Fiscal Year 2013 Quarterly Realized Gain /Loss on Cost September 30, 2014 June 30, 2014 Fiscal Year Realized Gain /Loss on Cost Year to Date Year to Date Investment Portfolio ($9,500.081 ($8,071.12) Investment Portfolio ($29,087.79) (15,189.44) Notes: 1. In order to comply with GASB accrual accounting reporting requirements. End of quarter trade-date market values of portfolio holdings, including accrued interest. 2. Performance on trade date basis, gross (i.e., before fees), is in accordance with The CFA Institute's Global Investment Performance Standards (GIPS). Quarterly returns are presented on an unannualized basis. Returns presented for 12 months or longer are presented on an annual basis. Past performance is not indicative of future results. 3. Since inception the benchmark has been the Merrill Lynch 1 -3 Year U.S. Treasury Note Index. 4. Merrill Lynch Indices provided by Bloomberg Financial Markets. 5. Includes money market fund /cash in performance and duration computations. PFM Asset Management LLC Section A - 1 Village of North Palm Beach, Florida Executive Summary PORTFOLIO STRATEGY Investment Report - Quarter Ended September 30, 2014 ➢ The Village's Investment Portfolio is of high credit quality and invested in U.S. Treasury, Federal Agency, commercial paper, municipal obligations, and high quality corporate securities. ➢ PFM continued to actively manage the Investment Portfolio during the third quarter and found value in the market, taking advantage of market inefficiencies or changes in economic outlook. As a result the Portfolio realized $1,941 in gains on sales (based on amortized cost) during the quarter. PFM is continually in the market monitoring for opportunities to add value to the Portfolio. ➢ The Investment Portfolio's quarterly total return performance was 0.04 %, outperforming the benchmark's performance of 0.03% by 0.01%. Over the past year, the Portfolio earned 0.57 %, versus 0.50% for the benchmark. ➢ Our duration strategy remained defensive throughout the quarter, driven largely by our positive assessment of U.S. economic conditions and the expected market reaction to an eventual change in Federal Reserve monetary policy. We sought, and capitalized on, opportunities to modestly extend portfolio duration when rates moved toward the higher end of recent trading ranges. ➢ Yield spreads between U.S. Agencies and similar maturity U.S. Treasuries temporarily deviated from their recent tightening trend, presenting a brief yet attractive opportunity to add exposure to Agencies of various maturities. Where feasible, we swapped out of Treasuries and into Agencies to capture higher yields. ➢ The yield curve remains steep by historical standards, which means longer maturities continue to benefit from the favorable impact of "roll- down." The steep curve also increases the opportunity cost associated with maintaining liquid balances at near zero short -term rates. Our strategy has been to minimize excess liquidity, maintain a reasonable balance between liquid assets and longer term "core" investments, and carefully manage duration to mitigate exposure to potentially rising rates. ➢ As economic data continues to signal a prospering U.S. economy, we believe the Federal Reserve will reduce the significant monetary support that has driven capital markets for the past 6 years. The Fed will conclude its large -scale asset purchase program in October, after which all eyes will turn to the FOMC's main policy tool — the Fed Funds Rate — and the potential timing and magnitude of expected rate hikes in 2015. ➢ We expect yield spreads will remain narrow; however, portfolios are positioned with the flexibility to capitalize on any temporary market dislocations or specific opportunities. We will continue to evaluate the broadest range of permitted investments, as we seek to capture favorable investment opportunities and optimize sector allocations. ➢ PFM will continue to navigate the market environment with a keen focus on relative value sector analysis, prudent duration management, and efficient yield curve placement. While producing strong investment returns remains a priority, it is secondary to maintaining safety and liquidity, particularly in the current environment where we expect yields to trend higher. PFM Asset Management LLC Section B - 1 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Investment Portfolio Composition and Credit Quality Characteristics Security Type' September 30, 2014 % of Portfolio June 30, 2014 % of Portfolio U.S. Treasuries $4,758,250.43 56.7% $4,728,654.54 56.4% Federal Agencies 1,485,577.66 17.7% 1,145,001.22 13.7% Commercial Paper 399,947.60 4.8% 399,727.80 4.8% Certificates of Deposit 0.00 0.0% 0.00 0.0% Bankers Acceptances 0.00 0.0% 0.00 0.0% Repurchase Agreements 0.00 0.0% 0.00 0.0% Municipal Obligations 121,117.00 1.4% 121,492.00 1.4% Corporate Notes /Bonds 1,572,902.18 18.8% 1,891,004.53 22.6% Corporate Notes /Bonds - FDIC Insured 0.00 0.0% 0.00 0.0% Mortgage Backed 0.00 0.0% 0.00 0.0% Money Market Fund /Cash 49,114.07 0.6% 97,648.97 1.2% Totals $8,386,908.94 100.0% $8,383,529.06 100.0% Portfolio Composition aQ of ngr�n /l a Federal Agency Obligations 17.71% Commercial Paper 4.77% Municipal Obligations 1.44% Corporate Notes /Bonds 18.75% A -1+ (Shnrt- terrr 2.40 A- 1.79 °r A 5.29% A+ 6.00' Notes: 1. End of quarter trade -date market values of portfolio holdings, including accrued interest. 2. Credit rating of securities held in portfolio, exclusive of money market fund /LGIP. Standard & Poor's is the source of the credit ratings. A -1 (Short- Credit Quality Distribution term) as of 09/30/14 1.81% AA+ 76.70% PFM Asset Management LLC Section B - 2 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Investment Portfolio Maturity Distribution Maturity Distribution' September 30, 2014 June 30, 2014 Overnight (Monedy Market Fund) $49,114.07 $97,648.97 Under 6 Months 399,947.60 399,727.80 6 - 12 Months 0.00 201,305.03 1 - 2 Years 4,889,443.78 3,770,238.62 2 - 3 Years 3,048,403.49 3,914,608.64 3 - 4 Years 0.00 0.00 4 - 5 Years 0.00 0.00 5 Years and Over 0.00 0.00 Totals $8,386,908.94 $8,383,529.06 I VI IIVIIV IVICALUI IIy LJIJII IkFULIVI I 5% 5% 2% 0% Under 6 Months 6 - 12 Months Notes: 1. Callable securities in portfolio are included in the maturity distribution analysis to their stated maturity date, although they may be called prior to maturity. • September 30, 2014 ■June 30, 2014 4- 0 Tears 0 Tears ana uvt PFM Asset Management LLC Section B - 3 Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Investment Portfolio Maturity Distribution versus the Benchmark' �o• o• o• o• o• o \11) oo 11� 1�) o0 00 Years to Maturity ■ Investment Portfolio ■Merrill Lynch 1 -3 Year U.S. Treasury Note Index Notes: 1. Due to the nature of the security, Mortgage- Backed Securities are represented based on their average life maturity rather than their final maturity. PFM Asset Management LLC Section B - 4 State and /or Local Government Debt State and /or Local 0.71% Interest Bearing YES and /or Tax Exempt Debt Government Debt Money Market Checking or Savings 200,044.87 1.17% 50% and /or Tax Exempt Mutual Funds Account 0.00% 25% YES Interest Bearing Checking or Savings Account Debt 1.17% 47.04% YES Village Managed 8,662,184.01 50.81% 0.71% PFM Managed 8,387,250.02 49.19% Corporate Notes Total $17,049,434.03 100.00% 9.21% Florida SBA Prime Fund Commercial Paper 2.88% 2.35% Federal United States Instrumentalities Treasury Securities 8.71% 27.93% Amortized Cost Allocation Permitted In Security Type (Includes Interest) Percentage Notes by Policy Compliance Florida SBA Prime Fund 490,454.25 2.88% 2 25% YES United States Treasury Securities 4,761,962.66 27.93% 100% YES United States Government Agency Securities - 0.00% 50% YES Federal Instrumentalities 1,485,575.44 8.71% 50% YES Mortgage- Backed Securities - 0.00% 0% YES Certificates of Deposit - 0.00% 100% YES Commercial Paper 399,917.34 2.35% 15% YES Corporate Notes 1,569,662.73 9.21% 25% YES State and /or Local Government Debt 121, 017.72 0.71% 20% YES and /or Tax Exempt Debt Money Market Mutual Funds 200,044.87 1.17% 50% YES Intergovernmental Investment Pool - 0.00% 25% YES Interest Bearing Checking or Savings Account 8,020,799.02 47.04% 2 100% YES Village Managed 8,662,184.01 50.81% PFM Managed 8,387,250.02 49.19% Total $17,049,434.03 100.00% Notes: 1. All Assets. 2. These Accounts are managed by the Village. 'PFM managed securities are shown on Amortized Cost plus Accrued Interest basis Individual Issuer Breakdown Amortized Cost (Includes Interest) Allocation Percentage Notes Permitted by Policy In Compliance Government National Mortgage Association (GNMA) - 0.00% 100% YES Federal Farm Credit Bank (FFCB) - 0.00% 10% YES Federal Home Loan Bank (FHLB) 591,088.92 3.47% 10% YES Federal National Mortgage Association (FNMA) 553,920.36 3.25% 10% YES Federal Home Loan Mortgage Corporation (FHLMC) 340,566.16 2.00% 10% YES Rabobank USA Fin Corp Commercial Paper 199,966.67 1.17% 5% YES Bank of Tokyo Mitsubishi Commercial Paper 199,950.67 1.17% 5% YES Bank of New York Mellon Corporate Notes 278,890.64 1.64% 5% YES Toyota Corporate Notes 100,275.56 0.59% 5% YES Wells Fargo & Company Corporate Notes 150,232.24 0.88% 5% YES General Electric Corporate Notes 150,290.85 0.88% 5% YES Berkshire Hathaway Corporate Notes 99,995.83 0.59% 5% YES American Honda Corporate Notes 70,216.37 0.41% 5% YES John Deere Corporate Notes 100,409.97 0.59% 5% YES Coca -Cola Corporate Notes 50,116.27 0.29% 5% YES IBM Corporate Notes 200,097.57 1.17% 5% YES PepsiCo Corporate Notes 150,017.11 0.88% 5% YES Walt Disney Corporate Notes 219,120.32 1.29% 5% YES California State Taxable GO Bonds 121,017.72 0.71% 5% YES Interest Bearing Checking /Savings Acct -Wells Fargo 5,494,210.03 32.23% 2 50% YES Interest Bearing Checking /Savings Acct -Chase 11,573.79 0.07% 2 50% YES Interest Bearing Checking /Savings Acct- BankUnited 2,515,015.20 14.75% 2 50% YES Money Market Fund - TD Bank Sweep Account 49,114.13 0.29% 33% YES Money Market Fund - Wells Fargo Advantage Fund 150,930.74 0.89% 2 33% YES Florida Prime 490,454.25 2.88% 2 25% YES Notes: 1. All Assets. 2. These Accounts are managed by the Village. 'PFM managed securities are shown on Amortized Cost plus Accrued Interest basis. Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 TAB III Village of North Palm Beach, Florida Investment Report - Quarter Ended September 30, 2014 Insert Month End Statement here to complete the report. In consideration of the safety and security of our client's sensitive information, PFM Asset Management's compliance department does not allow the inclusion of month end statements in any electronic communication including this version of the quarterly performance report. Statements are available online at www.pfm.com login and click on the link to "Monthly Statements" on the left side of the screen. The most current statements are always available to the client online, however they can only be accessed with the designated username and password. �P. Customer Service "MEMEEMML �� PO Box 11813 Harrisburg, PA 17108 -1813 Client Management Team Steven Alexander, CTP, CGFO Managing Director 300 South Orange Avenue, Suite 1170 Orlando, FL 32801 407 - 648 -2208 alexanders @pfm.com Gregg Manjerovic, CFA Director One Keystone Plaza, Suite 300 Harrisburg, PA 17101 717- 232 -2723 manjerovicg @pfm.com Rebecca Geyer, CTP Senior Analyst 300 South Orange Street, Suite 1170 Orlando, FL 32801 407- 648 -2208 geyerr @pfm.com 4'> ACCOUNT STATEMENT Contents Cover /Disclosures Summary Statement Individual Accounts Accounts included in Statement 61350001 NORTH PALM BEACH INVESTMENT PORTFOLIO VILLAGE OF NORTH PALM BEACH SAMIA JANJUA 501 US HIGHWAY 1 NORTH PALM BEACH, FL 33408 Online Access http: / /www.pfm.com Customer Service 1- 717 - 232 -2723 00 - T Managed Account Summary Statement For the Month Ending September 30, 2014 NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Transaction Summary - Managed Account Cash Transactions Summary - Managed Account Opening Market Value $8,331,901.64 Maturities /Calls 0.00 Sale Proceeds 0.00 Maturities /Calls 0.00 Coupon /Interest /Dividend Income 10,272.00 Principal Dispositions 0.00 Principal Payments 0.00 Principal Acquisitions 0.00 Unsettled Trades 0.00 Security Purchases 0.00 Net Cash Contribution 0.00 Change in Current Value (12,219.45) Reconciling Transactions 0.00 Closing Market Value $8,319,682.19 Interest /Dividends /Coupons Received Less Purchased Interest Related to Interest /Coupons Plus Net Realized Gains /Losses 10,272.00 Closing Cash Balance 0.00 0.00 Total Cash Basis Earnings $10,272.00 1. Ending Amortized Value of Securities 8,320,023.21 Ending Accrued Interest 18,112.68 Plus Proceeds from Sales 0.00 Plus Proceeds of Maturities /Calls /Principal Payments 0.00 Plus Coupons /Dividends Received 10,272.00 Less Cost of New Purchases 0.00 Less Beginning Amortized Value of Securities (8,323,423.96) Less Beginning Accrued Interest (20,769.73) Total Accrual Basis Earnings $4,214.20 $49,114.07 � Account 61350001 Page 1 iF.NI' iv PFM Asset Management LLC PFM' Portfolio Summary and Statistics For the Month Ending September 30, 2014 NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Account Summary Sector Allocation Description Par Value Market Value Percent U.S. Treasury Bond / Note 4,705,000.00 4,745,769.47 57.03 Municipal Bond / Note 120,000.00 120,492.00 1.45 Federal Agency Bond / Note 1,485,000.00 1,484,728.14 17.85 Corporate Note 1,541,000.00 1,568,744.98 18.86 Commercial Paper 400,000.00 399,947.60 4.81 Managed Account Sub -Total 8,251,000.00 8,319,682.19 100.00% Accrued Interest 18,112.68 Total Portfolio 8,251,000.00 8,337,794.87 Unsettled Trades 0.00 0.00 Maturity Distribution 0 - 6 Months 6 - 12 Months 1 - 2 Years 2 - 3 Years 3 - 4 Years 4 - 5 Years Over 5 Years US TSY Bond / 57.03% Commercial Paner Note and / / Note I Characteristics Yield to Maturity at Cost 0.63% Yield to Maturity at Market 0.63% Duration to Worst 1.77 Weighted Average Days to Maturity 675 I'1 Account 61350001 Page 2 i i i i i i W n m PFM' Managed Account Issuer Summary For the Month Ending September 30, 2014 NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Total $8,319,682.19 100.000/0 76.71% =� Account 61350001 Page 3 PFM Asset Management LLC Market Value Issuer of Holdings Percent AMERICAN HONDA FINANCE 70,239.61 0.84 BANK OF NEW YORK 277,531.37 3.34 1.8: BERKSHIRE HATHAWAY INC 100,364.80 1.21 A- 2.4( COCA -COLA COMPANY 49,940.60 0.60 DEERE & COMPANY 100,229.30 1.20 2.4( FANNIE MAE 554,926.68 6.67 FEDERAL HOME LOAN BANKS 591,199.20 7.11 1.8( FREDDIE MAC 338,602.26 4.07 5 9j GENERAL ELECTRIC CO 151,300.65 1.82 IBM CORP 200,079.00 2.40 5.21 MITSUBISHI UFJ FINANCIAL GROUP INC 199,965.00 2.40 F PEPSICO, INC 149,387.55 1.80 3.6: RABOBANK NEDERLAND 199,982.60 2.40 STATE OF CALIFORNIA 120,492.00 1.45 THE WALT DISNEY CORPORATION 218,576.40 2.63 TOYOTA MOTOR CORP 100,233.20 1.20 UNITED STATES TREASURY 4,745,769.47 57.05 WELLS FARGO & COMPANY 150,862.50 1.81 Total $8,319,682.19 100.000/0 76.71% =� Account 61350001 Page 3 PFM Asset Management LLC AIMMMOr- �PFM* Managed Account Detail of Securities Held For the Month Ending September 30, 2014 NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Security Type/ Description S &P Moody's Trade Settle Original YTM Accrued Amortized Market Dated Date /Coupon /Maturity Note U.S. Treasury Bond CUSIP Par Rating Rating Date Date Cost at Cost Interest Cost Value / US TREASURY NOTES 295,000.00 AA+ Aaa 03/19/14 03/21/14 295,633.79 0.93 8.10 295,522.62 295,898.83 DTD 03/31/2012 1.000% 03/31/2017 Account 61350001 Page 4 Managed Account Detail of Securities Held For the Month Ending September 30, 2014 NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Security Type/ Description S &P Moody's Trade Settle Original YTM Accrued Amortized Market Dated Date /Coupon /Maturity CUSIP Par Rating Rating Date Date Cost at Cost Interest Cost Value US TREASURY NOTES DTD 07/31/2012 0.500% 07/31/2017 100,000.00 AA+ Aaa 08/21/14 08/25/14 99,643.00 1.12 11.11 99,654.70 99,578.60 Account 61350001 Page 5 PFM Asset Management LLC 9 abed TOOOS£T9 ;un000V 09786'66T L9'996'66T 00'0 OZ'O EE'E08'661 86't'VI'89S'T £S'SOS'S9S'T OZ'LST'ti 6L'0 06'9"'ZLS'T SS'L8E'6tI EL798'61,T 8£11,ST 66'0 00'6Z8'6tT 09'0t6'6t ZO'096'6t SZ'9S1 6L'0 OS'Z1,6'6t OE'6ZZ'OOT 1,T'tT6'66 E8'S61, 60'T 00'£L8'66 T9'6£Z'OL 1,L'SE8'69 E9'08£ H'T Ob'9SL'69 Ot'9LS'STZ Z£'OZ9'STZ 00'00S T8'0 0017£E'£ZZ 08't9£'OOT tt'tL8'66 6£'TZT ZO'T 00'OTS'66 OS'Z98'OST 00'000'OST tZ'Z£Z 08'0 00'000'OST S9'00£'TST 00'000'0ST S8'06Z E6'0 00'000'OST OZ'£EZ'001 8L'LL6'66 8L'16Z TS'O 00'656'66 00'6LO'OOZ 00'000'00Z LS'L6 OE'0 00'000'00Z LE'TES'LLZ 9E'091,'LLZ 8Z'0£t'T 1,9'0 00'E1,6'6LZ VT'8ZL'48b'T Z6'SZL'b8b'T ZS'6b8 08'0 T6'ti0£'S8b'T J'n luauxa "7uvW 1aSSd W-4d fiM ,Wcld 1,T /LO /SO 1,T /SO /SO T -d +T -V 00'000'OOZ 00'000'Tvsll 1,T /8Z /ZO 1,T /SZ /ZO IV -V 00'000'0ST 9TOZ /TO /TT %OSL'O £TOZ /TO /TT 010 ET /TO /TT ET/6Z/OT EeV VV 00'000'0S d210O IV- IdVO 321330 NHOI ET /II /OT ET /80/01 ZV V 00'000'00T 9TOZ /ST /60 %SZ9'S 90OZ /TT /60 Ol0 £I /OT /OT £T /£0 /OT TV +V 00'000'0L S310N 1V8019 NId AVMVHIVH DdIHS)R138 1,T /EO /1,0 1,I /I£ /EO ZV V 00'000'00Z 9TOZ /ZT /LO %1,88'0 £TOZ /ZT /LO Qla ET /ST /OT ET/80/01 ZeV VV 00'000'001 d210O 1I4321O 2101OW V10A01 ET /6ZMO ET /ZZ/LO ZV +V 00'000'0ST 9TOZ /ST /TO %OOS'Z OTOZ /60 /ZT O1a ET /ZT /LO ET /60 /LO TV +VV 00'000'0ST ET /LT /SO ET /1,T /SO EeV -VV 00'000'001 1,T /ZT /ZO 1,I /LO /ZO £eV -VV 00'000'00Z 1,T /EO /1,0 1,T /TE /£0 TV +V 00'000'TLZ 00'000'S8b'T 1,TOZ /I£ /OT %000'0 -- N0113W )NOA M3N JO )INVB .. le;ol-gnS adAl A4I1n3aS anlen 450:) IsaJa;ul ;sod ;e 4SOD a ;ea a ;ea 6ugeb 6uileb Jed dIsn:) A pn;eW /uodno:)/a ;ea pa ;ea ;a)lJeW pazlaJOwd panJ:)3V WIA leu16po alT}aS opeJl s.ApooW d'8S uoi;dlJ:)saa /adAl A;l.an:)aS bTOZ '0£ Jagwa;das 6uipu3 gluoW aql Jo-i TOOOS£T9 - OIIO3LdOd 1N3W1S3ANI HDd39 Wl`dd HI'dON plaH sad pmoS jo Iielaa juno:):)d pa6eueW A PFM' Managed Account Detail of Securities Held For the Month Ending September 30, 2014 NORTH ' .... .. PALM BEACH INVESTMENT PORTFOLIO - 61350001 Security Type/ Description S &P Moody's Trade Settle Original YTM Accrued Amortized Market Dated Date /Coupon /Maturity CUSIP Par Rating Rating Date Date Cost at Cost Interest Cost Value Commercial Paper BANK OF TOKYO MITSUBISHI COMM PAPER 200,000.00 A -1 P -1 05/12/14 05/12/14 199,761.33 0.24 0.00 199,950.67 199,965.00 -- 0.000% 11/07/2014 Security Type Sub -Total 400,000.00 399,564.66 0.22 0.00 399,917.34 399,947.60 Managed Account Sub -Total 8,251,000.00 8,361,852.71 0.63 18,112.68 8,320,023.21 8,319,682.19 Securities Sub -Total $8,251,000.00 $8,361,852.71 0.63% $18,112.68 $8,320,023.21 $8,319,682.19 Accrued Interest $18,112.68 Total Investments $8,337,794.87 `F �1 Account 61350001 Page 7 PFM Asset Management LLC; ITT �uauxa�pu�y� iassd I�i3d � g abed IOOOS£I9 3unoDDV 6S'0 Z6'i Z6'I (£Z'ZTL'£) (16'£OZ'8£) LV'69L'SVL'V 00'000'SOL'V je;ol -qnS adAiL A;ian:)aS LTOZ /T£ /80 0/.SZ9'0 ZTOZ /TE /80 410 60'T 88'Z 887 (/9'8S6) (96't£8) E8'8t0 "OL£ 89'86 SAVIDdV9 00'000'SL£ S310N ansvaL Sn 431W le 4s.10M 0; uopean0 ;sod Dowd ;sod u0 amen WlA uogean0 aAi ;Oa}y3 l /91eajun l /91eajun ;amaeW o o ,:.. biOZ'0£ aagwa;daS buipu3 y;uoW ay; JO-I 00iad a ;ea .19)10.19 red dIsnD A pn;eW /uodno:)/a ;e0 pa ;ea lam-Jew peg ;xaN uoi4dinsa0 /adAl A;i.anoas I000S£I9 - OI WIdOd 1N9W1S9ANI HDV9S WIVd H1210N s:)i:jAjeud 19 amen }aijaeW aie:j 4uno:):)d pa6eueW i M i i i= i i .�-= Managed Account Fair Market Value & Analytics NORTH PALM BEACH INVESTMENT PORTFOLIO - 61350001 Security Type/ Description Next Call Market Market Unreal G/L Dated Date /Coupon /Maturity CUSIP Par Broker Date Price Value On Cost For the Month Ending September 30, 2014 Unreal G/L Effective Duration YTM Amort Cost Duration to Worst at Mkt CA ST TAXABLE GO BONDS 150,000.00 CITIGRP DTD 07/12/2013 0.884% 07/12/2016 100.87 151,300.65 1,300.65 1,300.65 0.25 1.77 0.41 2w'PFM Asset Management Account 61350001 Page 9 LLC JTT lu;)W;)'PUPW xaSSV W-4,1 OT abed TOOOS£T9 junoJJV 'Ab • LS'b6L'L££'8$ 89'ZTT'8T$ %£910 LL'T 69'T (ZO'Tb£$) (ZS'OLT'Zb$) 6T'Z89'61£'8$ 00'000'TSZ'8$ s;uaugsanuIle;ol ;saaa;ul pan a:)Od Ie;ol -qnS sal pmaS £910 LL'T 691 (ZO'it�E) (ZS'OLT'Zti) 6T'Z89'6T£'8 OO'000'TSZ'8 le;ol- gnS;uno:):)n pa6eueW £T'0 60'0 60'0 9Z'0£ b6'Z8£ 09'Lb6'66£ 00'000'00b le4ol -qnS adAl A3ian:)aS TOOOS£T9 - OI103180d 1N3W1S3nNI;HDV39 Wldd HI2MN bTOZ'O£ aagwa;das buipu3 4luoW a44 a0� S:)I:tAleud,g anleA laiije l alej 4unOz):)d paGeueW h ,. I/1I3c� 7TOZ /LO /IT %000'0 -- 2i3dVd LI'O OT'O OT'0 ££17T L9'£OZ 00'S96'66T 86'66 'dICI WlO 00'000'OOZ (9NLLV013) XNVdWOJ'8 0921V3 S119M pIW ;e ;saoAA o; uol ;eand ;sod Dowd ;sod up anlen aOlad a ;ea aa�loag aed dISfl� Alan a uodno W / /a ;ed pa ;ea WLl uol ;eand an!3 Oa�13 l /E) leaau� l/g leaau� ;a)laeW ;a)IaeW Iles TxaN uoI dl.aOsa Q /adAl A;lanOaS TOOOS£T9 - OI103180d 1N3W1S3nNI;HDV39 Wldd HI2MN bTOZ'O£ aagwa;das buipu3 4luoW a44 a0� S:)I:tAleud,g anleA laiije l alej 4unOz):)d paGeueW h ,. I/1I3c� CC- �Ma Managed Account Security Transactions & Interest For the Month Ending September 30, 2014 NORTH" PALM BEACH INVESTMENT PORTFOLIO - 61350001 n .e..,x�.. . . "a� Transaction Type Principal Accrued Realized G/L Realized G/L Sale Trade Settle Security Description CUSIP Par Proceeds Interest Tnt-A r-4. A... -- � 09/02/14 09/02/14 MONEY MARKET FUND 295,000.00 0.00 1,475.00 DTD 03/31/2012 1.000% 03/31/2017 1,475.00 Transaction Type Sub -Total 1,440,000.00 0.00 10,272.00 10,272.00 Managed Account Sub -Total 0.00 10,272.00 10,272.00 Total Security Transactions $0.00 $10,272.00 $10,272.00 Account 61350001 Page 11 PFM Asset .Management LL.0