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HomeMy WebLinkAbout2024-12_FNCE_Reports_DECJefferson County Finance Committee Treasurer’s Report December 2024 Report Page(s) Table of Contents 1 Treasurer’s Summary Report for quarterly meeting 2 INVESTMENT REPORTS Investment Summary 3 LGIP Portfolio – Local Government Investment Pool • Portfolio Summary • LGIP Allocation and Ending Balances • Treasury Par Yield Curve Rates and Local Government Investment Pool (LGIP) Rates (all years and 2017-2024) 4-9 JCIP Portfolio – Treasurer and District Investments • Portfolio Summary • JCIP Investments by All Types • Accrued Interest 10-13 DEBT REPORTS Debt by District and Issue • Positions by Period • Statement of 30 years 14-16 Jefferson County GO Debt: Chart showing amount to be paid by Jefferson County and JeffCom 2024-2046 17 Page 1 of 17 Jefferson County Finance Committee Treasurer’s Summary Report Meeting date January 27, 2024 Investment Reports • Investment Summary: Total Investments $242,231,386 by Bank include $236,571,128 in the State Investment Pool with Treasurer’s Cash of $44 million. General Fund cash balance on 12/31/2024 was $8.46 million, and the rest is comprised of ending fund balance of both county and special purpose district funds not invested on their behalf. 98% of all county and special district investments are held in the state investment pool and 2% in US Agency securities. For Treasurer’s Cash, the portion held in the LGIP is 90% and 10% in US Agency Securities. • LGIP Portfolio: Investments in the Washington State Treasurer’s Local Government Investment Pool. • Portfolio Summary: $236,571,128 was invested in the state pool at month end. • LGIP Allocation and Ending Balances detailed by fund • Treasury Par Yield Curve Rates and Local Government Investment Pool (LGIP) Rates 4.6023% for December. The second sheet shows fewer years to better see the treasury and LGIP rates since 2017. • JCIP Portfolio – Treasurer and District Investments in securities • Portfolio Summary $5,660,257 invested at month end. • JCIP Investments by All Types $4,998,300 was Treasurer’s Cash investments, and the rest are dedicated investments for districts. • Accrued Interest: shows detail per investment with accrued interest and interest received this period. Debt Reports • Debt by District and Issue • Positions by Period provided information per debt issue group summarized by district. This shows the ending balance as of 12/31/2024. • Statement of 30 years provides debt service per district. JeffCom is included in County debt, and we have an agreement for them to pay their portion from communication sales tax receipts. This includes the $1 million draw for the 2024 GAN done in the beginning of January 2025. • Jefferson County GO Debt: Chart showing amount to be paid by Jefferson County and JeffCom 2025-2030. This includes the $1 million draw for the 2024 GAN done in the beginning of January 2025. Page 2 of 17 Investment Summary Investment Type District & Fund Investments (997:998)Treasurer's Cash (999) All Investments (997:999) 100007:100009 Certificate of Deposit - - 0.00%- 0.00%100006 US Agency Securities 661,957 4,998,301 10.18%5,660,258 2.34%100005 Public Interest Checking - - 0.00%- 0.00%100004 Washington State Pool 192,478,624 44,092,504 89.82%236,571,128 97.66%193,140,581 49,090,805 100.00%242,231,386 100.00% #Munis Object BANK 12/31/2023 1/31/2024 2/29/2024 3/31/2024 4/30/2024 5/31/2024 6/30/2024 7/31/2024 8/31/2024 9/30/2024 10/31/2024 11/30/2024 12/31/2024 275 100008 First Federal Bank 0 0 0 0 0 0 0 0 0 0 0 0 0 310 100007 Sound Community Bank 0 0 0 0 0 0 0 0 0 0 0 0 0 550 100009 Kitsap Bank 0 0 0 0 0 0 0 0 0 0 0 0 0 520 100005 Pacific Premier Bank 0 0 0 0 0 0 0 0 0 0 0 0 0 900 100006 U.S. Government Securities 9,411,565 9,264,164 9,264,164 8,764,164 8,764,164 8,764,164 8,764,164 7,764,164 7,764,164 7,764,164 7,764,164 6,665,444 5,660,258 999 100004 State Investment Pool 234,431,423 227,466,758 225,675,574 226,316,638 247,136,297 237,111,616 240,751,727 236,444,284 237,945,683 232,383,291 247,267,294 238,784,114 236,571,128 TOTAL 243,842,988 236,730,922 234,939,738 235,080,802 255,900,461 245,875,781 249,515,891 244,208,448 245,709,847 240,147,455 255,031,458 245,449,558 242,231,386 999-100004 Treasurer's Cash in State Pool: 42,221,364 39,964,927 43,350,975 44,102,004 60,403,341 39,845,846 43,917,696 43,330,130 47,590,763 42,212,231 55,965,941 50,632,503 44,092,504 12/31/2024 0 50,000,000 100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 12/31/2023 1/31/2024 2/29/2024 3/31/2024 4/30/2024 5/31/2024 6/30/2024 7/31/2024 8/31/2024 9/30/2024 10/31/2024 11/30/2024 12/31/2024 Total Investments by Bank First Federal Bank Sound Community Bank Kitsap Bank Pacific Premier Bank U.S. Government Securities State Investment Pool - 50,000,000 100,000,000 150,000,000 200,000,000 250,000,000 Certificate of Deposit US Agency Securities Public Interest Checking Washington State Pool All Investments District & Fund Investments (997:998)Treasurer's Cash (999) Certificate of Deposit, -, 0% US Agency Securities, 4,998,301 , 10%Public Interest Checking, -, 0% Washington State Pool, 44,092,504 , 90% Treasurer's Cash (999) Certificate of Deposit US Agency Securities Public Interest Checking Washington State Pool Certificate of Deposit, -, 0% US Agency Securities, 5,660,258 , 2% Public Interest Checking, -, 0%Washington State Pool, 236,571,128 , 98% All Investments (997:999) Certificate of Deposit US Agency Securities Public Interest Checking Washington State Pool - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000 50,000,000 Certificate of Deposit US Agency Securities Public Interest Checking Washington State Pool Treasurer's Cash Certificate of Deposit US Agency Securities Public Interest Checking Washington State Pool Page 3 of 17 JEFF Co WA LGIP Portfolio Management December 31, 2024 Jefferson County Portfolio Summary % of Portfolio Book ValueInvestmentsMarket Value Par Value Days to MaturityTerm YTM 360 Equiv. YTM 365 Equiv. LGIP 236,571,128.06 1100.00 4.5391236,571,128.06236,571,128.06 4.602 236,571,128.06 100.00%Investments 236,571,128.06236,571,128.06 1 1 4.539 4.602 Current Year December 31 912,504.38 Average Daily Balance Effective Rate of Return 233,449,701.10 4.60% Total Earnings Month Ending __________________________________________________ ____________________ Stacie Prada, Treasurer Portfolio LGIP CP Reporting period 12/01/2024-12/31/2024 Run Date: 01/24/2025 - 12:03 PM (PRF_PM1) 7.3.0No fiscal year history available Report Ver. 7.3.6.1Page 4 of 17 1/24/2025 Ending Balance JEFF Co WA LGIP Allocation Account Activity December 1, 2024 - December 31, 2024 Transfer Out / FeesTransfer In Disbursements /Contributions /Beginning Balance EarningsAllocated Asset Num Fund Description 320.26 81,934.02301.2181,632.81IG-6935 HAVA 3 Grant10411810 320.26 16,610.70 55,998.032,090.6670,282.67Auditor's O&M10511810 235.40 75,320.88 829,060.6483,806.42817,179.73Hotel Motel12511810 3,395.37 580.87 148,606.74956.95147,649.79JC Inmate Commissary13411810 580.87 5.49 1,403.515.161,398.35Jefferson County Drug Fund13511810 5.49 20.46 5,234.2419.255,214.99Federal Forest Title III Fund14711810 20.46 93,152.90 1,058,242.5458,429.771,088,657.28Jeff Co Affordable Housing14811810 4,308.39 20,199.45 97,913.543,876.26113,799.19Homeless Housing Fund14911810 437.54 179.59 45,944.00172.9045,771.10Treasurer's O&M15011810 179.59 4,232.11 235,300.193,212.10235,394.21Veteran's Relief15511810 925.99 43.80 11,205.4441.1911,164.25Post Harvest Tmbr Mgmt Resv17811810 43.80 0.00 0.150.000.15County Roads18011810 0.00 6.74 1,725.556.351,719.20LTGO Refunding Bond 199820470118 6.74 820.81 75,664.49280.6975,908.59HJC PARK JUMP PLAYGROUND30411810 296.02 9,355.32 2,393,408.2790,714.492,302,693.78Public Insfrastructure Fund30611810 9,355.32 3,486.53 891,973.1822,899.45869,073.73Conservation Futures Tax Fund30811810 3,486.53 152,341.76 2,141,044.23819,253.701,465,515.74Solid Wastex40111810 8,616.55 71.59 18,315.8082.7718,233.03Solid Waste Post Closure Fund40211810 71.59 2,198.90 562,552.423,318.34559,234.08Solid Waste Equipment Reserve40311810 2,198.90 43.81 11,208.167,343.183,864.98Yard Waste Education40411810 43.81 2,021,478.00 631,702.831,126,312.921,521,031.51Tri-Area Sewer Fund40511810 5,836.40 69,187.96 1,589,829.530.000.00E R & R50111810 6,255.10 4,929.33 1,261,089.3424,442.391,236,646.95Employee Benefit Reserve Fund50511810 4,929.33 44.52 11,389.4841.8711,347.61JC Drainfield KP Village AssnY62068118 44.52 120.99 30,953.08113.7930,839.29JC Drainfield KP Condo AssnY62069118 120.99 66.82 17,094.9662.8417,032.12JC Drainfield KP RecreationY62070118 66.82 223.60 57,204.38210.3056,994.08JC Drainfield Bluffs Condo AsY62071118 223.60 48.48 12,402.3545.5912,356.76JC Drainfield K Hgts Condo AsY62072118 48.48 115.05 29,433.79108.2029,325.59JC Drainfield K Hgts PUD AssY62073118 115.05 64,785.80 1,227,307.4937,441.901,249,737.11SD #20 M&O64220118 4,914.28 94.31 24,151.86183.6923,968.17SD #20 Building64222118 94.31 343.09 87,861.30668.2587,193.05SD #20 Transportation64223118 343.09 30,401.32 396,521.554,419.09420,893.29SD #46 M&O64620118 1,610.49 432.80 110,725.22407.06110,318.16SD #46 Building64622118 432.80 Portfolio LGIP CP Run Date: 01/24/2025 - 12:04 LP (PRF_LPF) 7.1.1 Report Ver. 7.3.6.1Page 5 of 17 Ending Balance December 1, 2024 - December 31, 2024 Page 2 Transfer Out / FeesTransfer In Disbursements /Contributions / Allocation Account Activity JEFF Co WA LGIP Beginning Balance EarningsAllocated Asset Num Fund Description 170,530.35 11,895.69669.61181,473.80SD #46 Transportation64623118 282.63 76,488.73 1,068,062.3645,164.501,095,136.05SD #48 M&O64820118 4,250.54 1,693.36 82,830.733,741.3780,465.53SD #48 ASB64821118 317.19 5,116.93 146,269.1411,797.46139,011.46SD #48 Building64822118 577.15 455.03 116,412.07427.96115,984.11SD #48 Transportation64823118 455.03 67.06 17,155.2163.0717,092.14SD #48 UTGO Ref Bond 201064833118 67.06 1,195,488.60 1,226,445.910.002,413,355.35SD #49 M&O64920118 8,579.16 5,436.15 195,612.130.00200,274.86SD #49 ASB64921118 773.42 214,457.98 2,591,638.180.002,795,549.67SD #49 Building64922118 10,546.49 1,605.36 410,705.230.00410,705.23SD #49 Transportation64923118 1,605.36 221,617.59 2,278,949.7163,260.002,427,870.71SD #50 M&O65020118 9,436.59 1,279.29 337,556.1520,923.00316,633.15SD #50 ASB65021118 1,279.29 1,016.42 260,188.02955.00259,233.02SD #50 Transportation65023118 1,016.42 568.03 145,322.61534.24144,788.37SD #50 UTGO Ref Bond 200765027118 568.03 248,514.55 3,029,815.090.003,266,176.09SD #50 - Bldg Capital Projects65031118 12,153.55 1,853.76 474,255.40143,818.19330,437.21SD #50 UTGO Bond 201665049118 1,853.76 14.85 3,799.750.003,799.75Cemetery District #1 General65100118 14.85 663.05 169,631.40623.61169,007.79Cemetery District #2 General65200118 663.05 194.88 49,857.49183.2849,674.21Cemetery District #3 General65300118 194.88 258,523.91 658,102.006,549.47906,814.14JeffCom Capital65930118 3,262.30 1,169,083.25 2,668,261.5347,000.003,778,125.10Fire Dist #1 General66100118 12,219.68 687,103.85 3,182,865.88362,000.003,495,578.18Fire Dist #1 - EMS66110118 12,391.55 3,811.19 975,033.033,478.83971,554.20Fire Dist #1- EMS Capital66111118 3,811.19 5,321.66 1,361,460.744,766.271,356,694.47Fire Dist #1- Fire Capital66113118 5,321.66 1,450.03 500,000.000.000.00Fire Dist #1- Reserve66115118 1,450.03 54,731.33 402,083.3390,690.93364,445.04Fire Dist #2 General66200118 1,678.69 41,960.98 456,712.9751,650.48445,157.39Fire Dist #2 EMS66210118 1,866.08 382,276.90 2,296,229.1011,433.982,657,204.37Fire Dist #2 Capital Projects66231118 9,867.65 45,365.14 486,588.3860,207.82469,794.46Fire Dist #4 General66400118 1,951.24 50,067.63 375,058.3468,720.06354,884.80Fire Dist #4 EMS66410118 1,521.11 61,985.47 154,392.531,364.00214,410.51Fire Dist #4 Bond 201966453118 603.49 18,719.45 453,668.2814,585.99455,985.14Fire Dist #5 General66500118 1,816.60 8,253.47 67,270.627,443.6467,798.35Fire Dist #5 EMS66510118 282.10 0.01 2.770.002.77Fire Dist #5 Project Fund 201666531118 0.01 Portfolio LGIP CP Run Date: 01/24/2025 - 12:04 LP (PRF_LPF) 7.1.1 Report Ver. 7.3.6.1Page 6 of 17 Ending Balance December 1, 2024 - December 31, 2024 Page 3 Transfer Out / FeesTransfer In Disbursements /Contributions / Allocation Account Activity JEFF Co WA LGIP Beginning Balance EarningsAllocated Asset Num Fund Description 5,078.47 11,997.103,053.2913,957.61Park & Rec Dist #1 General67100118 64.67 1,345.56 429,401.20120,000.00309,401.20Library #1 General67600118 1,345.56 3,465.44 1,074,641.93268,082.68806,559.25Library #1 CPF Building67622118 3,465.44 510.26 130,541.93479.90130,062.03Library #1 CB & O67626118 510.26 1,108.91 283,697.041,047.81282,649.23Library #1 Unemp Reserve67627118 1,108.91 1,877.59 480,352.471,808.67478,543.80Library #1 Cap Asset Fund67632118 1,877.59 2,727.03 697,667.122,649.45695,017.67Library #1 Brd Designated Cash67633118 2,727.03 1,087,209.29 7,009,480.351,688,552.316,382,351.98Olympic Area on Aging67800118 25,785.35 223.63 57,212.06210.3357,001.73O3A Unemployment Compensation67828118 223.63 15,171.19 3,881,307.7114,966.893,866,340.82Port of Port Townsend Reserve67915118 15,171.19 32,552.45 8,328,026.53220,274.188,107,752.35Port of Port Townsend IDD-201967966718 32,552.45 801.30 205,000.000.00205,000.00Hospital #1 General68100118 801.30 87,269.56 25,181,366.074,582,211.7920,599,154.28Hosp #2 - Operating Reserves68215118 87,269.56 3,467.61 887,133.933,382.50883,751.43Hosp #2 - Capital Projects68231118 3,467.61 30,224.81 7,732,535.0263,900.577,668,634.45Hosp #2 Board Designated Cash68233118 30,224.81 39,487.89 10,102,348.0839,035.9610,063,312.12Hosp #2 Bond Reserve68234118 39,487.89 4,277.94 1,094,442.8111,343.401,083,099.41Hosp #2 2023 A Bond Fund68273A00 4,277.94 6.49 1,660.151,660.150.00Hosp #2 2023 B Bond Fund68273B00 6.49 5.48 1,400.861,400.860.00Hosp #2 2023 C Bond Fund68273C00 5.48 85,342.83 21,833,602.3684,423.9321,749,178.43Hosp #2 Funded Depreciation68276118 85,342.83 160,736.01 41,121,747.96176,119.6340,945,628.33Hosp #2 Project Fund68277118 160,736.01 27,726.45 7,093,371.000.007,093,371.00Transit Authority General69000118 27,726.45 54,221.17 13,871,621.690.0013,871,621.69Transit Authority Capital69030118 54,221.17 43.13 11,034.6740.5610,994.11Water Dist #1 General69100118 43.13 22,711.52 0.0083.1722,539.92Water Dist #1 Meter Fund69140118 88.43 1.95 500.000.00500.00Water Dist #2 General69200118 1.95 578.50 148,000.000.00148,000.00Pt Ludlow Drainage Dist Gen69500118 578.50 25,834,689.34 44,092,503.9519,133,654.4950,632,502.80Treasurer's Cashx999 161,036.00 236,571,128.0635,009,842.0829,731,704.01 912,389.34 Portfolio LGIP CP Run Date: 01/24/2025 - 12:04 LP (PRF_LPF) 7.1.1 Report Ver. 7.3.6.1Page 7 of 17 Treasury Rates and LGIP Prepared by Jefferson County Treasurer LIQUID INVESTMENTSLocal Government Investment Pool (LGIP)Local Government Investment Pool (LGIP) Sum of LGIP Column Labels Row Labels Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2004 1.0671%1.0595%1.0334%1.0185%1.0169%1.0312%1.1543%1.3073%1.5181%1.7141%1.8810%2.0740% 2005 2.2197%2.3955%2.5502%2.7703%2.9758%3.0411%3.2135%3.3998%3.5788%3.7576%3.9627%4.1605% 2006 4.2322%4.4223%4.5000%4.6566%4.8542%4.9860%5.1637%5.1883%5.2023%5.1931%5.2229%5.2134% 2007 5.2113%5.2768%5.2372%5.2260%5.1936%5.2068%5.2053%5.2265%5.1232%4.9108%4.6985%4.5607% 2008 4.3596%3.7871%3.1375%2.6998%2.4281%2.2933%2.2758%2.3328%2.3892%2.4652%2.1903%1.8183% 2009 1.2669%1.0689%1.0301%0.8905%0.6678%0.7396%0.6507%0.6036%0.4703%0.4164%0.3300%0.3347% 2010 0.2864%0.2723%0.2245%0.2395%0.2709%0.3014%0.2762%0.2680%0.2997%0.2564%0.2155%0.2644% 2011 0.2328%0.2189%0.2338%0.1718%0.1394%0.1583%0.1561%0.1723%0.1688%0.1127%0.1480%0.1305% 2012 0.1213%0.1394%0.1367%0.1479%0.1443%0.1746%0.1764%0.1848%0.1807%0.1777%0.1792%0.2350% 2013 0.1745%0.1650%0.1778%0.1667%0.1351%0.1233%0.1197%0.1231%0.1233%0.1260%0.1161%0.1278% 2014 0.1112%0.1053%0.1137%0.1008%0.0922%0.0870%0.1087%0.1038%0.1089%0.0984%0.0929%0.1038% 2015 0.1345%0.1347%0.1577%0.1431%0.1428%0.1691%0.1449%0.1561%0.1871%0.1865%0.1676%0.2529% 2016 0.3868%0.4201%0.4484%0.4935%0.4241%0.4287%0.4894%0.4853%0.5166%0.4739%0.4684%0.5067% 2017 0.6304%0.6304%0.6996%0.8291%0.8687%0.9794%1.0733%1.1100%1.1285%1.1380%1.1560%1.2752%2018 1.4286%1.4728%1.5742%1.7152%1.7949%1.8855%1.9858%2.0151%2.0685%2.2323%2.2818%2.3706% 2019 2.4920%2.5129%2.5228%2.5393%2.4996%2.5056%2.4775%2.2875%2.1960%2.0542%1.8307%1.7741% 2020 1.7233%1.6787%1.2939%0.8056%0.4984%0.3700%0.3109%0.2562%0.2061%0.1858%0.1613%0.1561% 2021 0.1395%0.1346%0.1139%0.1015%0.0766%0.0753%0.1773%0.0789%0.0871%0.0936%0.0862%0.0908% 2022 0.0909%0.1081%0.2253%0.4058%0.7035%1.0085%1.6098%2.2450%2.5900%3.0354%3.7543%4.1176% 2023 4.3957%4.6093%4.7564%4.9283%5.1498%5.1996%5.2383%5.3400%5.3854%5.3975%5.4342%5.4299% 2024 5.4220%5.4131%5.4066%5.3975%5.3985%5.4042%5.4110%5.3955%5.2290%4.9334%4.7255%4.6023% 0.0000% 1.0000% 2.0000% 3.0000% 4.0000% 5.0000% 6.0000% 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMonth Years Sum of LGIP 0.00 1.00 2.00 3.00 4.00 5.00 6.00 7.00 8.00 9.00 10.00 Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n Ju l Ja n 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Average of 1 Yr Average of 2 Yr Average of 3 Yr Average of 5 Yr Average of 10 Yr Average of LGIP Values Years Date Average of 1 YrAverage of 2 YrAverage of 3 YrAverage of 5 YrAverage of 10 YrAverage of LGIP Page 8 of 17 Treasury Rates and LGIP Prepared by Jefferson County Treasurer LIQUID INVESTMENTS Local Government Investment Pool (LGIP) Local Government Investment Pool (LGIP) Sum of LGIP Column Labels Row Labels Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2017 0.6304%0.6304%0.6996%0.8291%0.8687%0.9794%1.0733%1.1100%1.1285%1.1380%1.1560%1.2752% 2018 1.4286%1.4728%1.5742%1.7152%1.7949%1.8855%1.9858%2.0151%2.0685%2.2323%2.2818%2.3706% 2019 2.4920%2.5129%2.5228%2.5393%2.4996%2.5056%2.4775%2.2875%2.1960%2.0542%1.8307%1.7741% 2020 1.7233%1.6787%1.2939%0.8056%0.4984%0.3700%0.3109%0.2562%0.2061%0.1858%0.1613%0.1561% 2021 0.1395%0.1346%0.1139%0.1015%0.0766%0.0753%0.1773%0.0789%0.0871%0.0936%0.0862%0.0908% 2022 0.0909%0.1081%0.2253%0.4058%0.7035%1.0085%1.6098%2.2450%2.5900%3.0354%3.7543%4.1176% 2023 4.3957%4.6093%4.7564%4.9283%5.1498%5.1996%5.2383%5.3400%5.3854%5.3975%5.4342%5.4299% 2024 5.4220%5.4131%5.4066%5.3975%5.3985%5.4042%5.4110%5.3955%5.2290%4.9334%4.7255%4.6023% 0.0000% 1.0000% 2.0000% 3.0000% 4.0000% 5.0000% 6.0000% 2017 2018 2019 2020 2021 2022 2023 2024 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month Years Sum of LGIP 0.00 1.00 2.00 3.00 4.00 5.00 6.00 Jan Ju l Jan Ju l Jan Ju l Jan Ju l Jan Ju l Jan Ju l Jan Ju l Jan Ju l Jan 2017 2018 2019 2020 2021 2022 2023 2024 2025 Average of 1 Yr Average of 2 Yr Average of 3 Yr Average of 5 Yr Average of 10 Yr Average of LGIP Values Years Date Average of 1 YrAverage of 2 YrAverage of 3 YrAverage of 5 YrAverage of 10 YrAverage of LGIP Page 9 of 17 Jefferson County Invest Pool Portfolio Management December 31, 2024 Jefferson County Portfolio Summary % of Portfolio Book ValueInvestmentsMarket Value Par Value Days to MaturityTerm YTM 360 Equiv. YTM 365 Equiv. Federal Agency Coupon Securities 5,288,246.76 1,70093.43 1.7035495,288,246.765,292,000.00 1.726 Treasury Coupon Securities 372,010.90 1,2636.57 4.2561,251372,010.90400,000.00 4.315 5,660,257.66 100.00%Investments 5,660,257.665,692,000.00 1,671 595 1.870 1.896 Cash and Accrued Interest 5,660,656.01Total Cash and Investments 398.35Subtotal 398.35 5,660,656.015,692,000.00 398.35 398.35 1,671 595 1.870 1.896 Accrued Interest at Purchase Current Year December 31 16,350.04 Average Daily Balance Effective Rate of Return 5,863,698.42 3.28% Total Earnings Month Ending __________________________________________________ ____________________ Stacie Prada, Treasurer Portfolio JCIP CP Reporting period 12/01/2024-12/31/2024 Run Date: 01/24/2025 - 12:07 PM (PRF_PM1) 7.3.0No fiscal year history available Report Ver. 7.3.6.1Page 10 of 17 1/24/2025 Jefferson County Invest Pool Investments by All Types Jefferson County December 31, 2024 Active Investments Par Value Call Price Maturity Date Current Rate Call DateFundCUSIPInvestment #Issuer Remaining CostPurchase Price Fund: General Fund Treasurer Federal Agency Coupon Securities Federal Agricultural Mtg Corp10177001-250-000 1,000,000.0031422XSV5 01/19/2027100.0000000 1.5001,000,000.00 Federal Farm Credit Bank10167001-250-000 1,000,000.003133EMZ21 04/06/2026100.0000000 0.6901,000,000.00 Federal Home Loan Bank10178001-250-000 1,000,000.003130AQHM8 01/27/2027 100.0000000100.0000000 1.500 01/27/20251,000,000.00 Federal Home Loan Bank10179001-250-000 1,000,000.003130AQW25 02/25/2027 100.0000000100.0000000 2.000 02/25/20251,000,000.00 Federal Home Loan Bank10180001-250-000 500,000.003130ARP96 04/28/2025 100.0000000100.0000000 3.000 01/28/2025500,000.00 Federal National Mtg Assn10165001-250-000 500,000.003135G0X24 01/07/202599.6601900 1.625498,300.95 5,000,000.00Subtotal 4,998,300.95 5,000,000.00General Fund Treasurer Subtotal 4,998,300.95 Fund: Fire Dist #2 Capital Projects Federal Agency Coupon Securities Federal Home Loan Bank1018966231118 100,000.003130ATFG7 09/12/202599.4326200 3.87599,432.62 100,000.00Subtotal 99,432.62 Treasury Coupon Securities STIFEL NICOLAUS & CO INC1019366231118 100,000.0091282CDK4 11/30/202694.4373500 1.25094,437.35 STIFEL NICOLAUS & CO INC1019466231118 100,000.0091282CAY7 11/30/202789.9864500 0.62589,986.45 STIFEL NICOLAUS & CO INC1019566231118 100,000.0091282CDL2 11/30/202889.7692600 1.50089,769.26 STIFEL NICOLAUS & CO INC1019666231118 100,000.0091282CFY2 11/30/202997.8178400 3.87597,817.84 400,000.00Subtotal 372,010.90 500,000.00Fire Dist #2 Capital Projects Subtotal 471,443.52 Fund: Library #1 General Fund Federal Agency Coupon Securities Federal Farm Credit Bank1018667600118 60,000.003133ENYE4 12/08/202599.2256167 3.37059,535.37 60,000.00Subtotal 59,535.37 60,000.00Library #1 General Fund Subtotal 59,535.37 Portfolio JCIP CP Run Date: 01/24/2025 - 12:15 AT (PRF_DT) 7.1.1 Report Ver. 7.3.6.1Page 11 of 17 Par Value Call Price Maturity Date Current Rate Call DateFund Page 2 December 31, 2024 Investments by All Types Jefferson County Invest Pool CUSIP Investment #Issuer Remaining CostPurchase Price Fund: Library #1 Capital Asset Fund Federal Agency Coupon Securities Federal Farm Credit Bank1018767632118 132,000.003133ENYE4 12/08/202599.2256212 3.370130,977.82 132,000.00Subtotal 130,977.82 132,000.00Library #1 Capital Asset Fund Subtotal 130,977.82 5,660,257.665,692,000.00Total Portfolio JCIP CP Run Date: 01/24/2025 - 12:15 AT (PRF_DT) 7.1.1 Report Ver. 7.3.6.1Page 12 of 17 FINANCE REPORTS JCIP Accrued Interest Jefferson County Sorted by Fund - Fund December 1, 2024 - December 31, 2024 Maturity Date Security Type Current Rate Par Value * Beginning Accrued Interest * Ending Accrued Interest Adjusted Acc'd Int. at Purchase During PeriodCUSIPInvestment # Interest Earned Interest Received General Fund Treasurer 3,743.061017531422XQV70.00 0.770FAC12/06/2024 106.94 3,850.00 0.000.00 5,500.001017731422XSV51,000,000.00 1.500FAC01/19/2027 1,250.00 0.00 6,750.000.00 1,054.17101673133EMZ211,000,000.00 0.690FAC04/06/2026 575.00 0.00 1,629.170.00 5,166.67101783130AQHM81,000,000.00 1.500FAC01/27/2027 1,250.00 0.00 6,416.670.00 5,333.33101793130AQW251,000,000.00 2.000FAC02/25/2027 1,666.67 0.00 7,000.000.00 1,375.00101803130ARP96500,000.00 3.000FAC04/28/2025 1,250.00 0.00 2,625.000.00 3,250.00101653135G0X24500,000.00 1.625FAC01/07/2025 677.08 0.00 3,927.080.00 25,422.235,000,000.00Subtotal 28,347.926,775.69 3,850.000.00 Fire Dist #2 Capital Projects 850.35101893130ATFG7100,000.00 3.875FAC09/12/2025 322.91 0.00 1,173.260.00 0.001019391282CDK4100,000.00 1.250TRC11/30/2026 41.21 0.00 41.210.00 0.001019491282CAY7100,000.00 0.625TRC11/30/2027 20.61 0.00 20.610.00 0.001019591282CDL2100,000.00 1.500TRC11/30/2028 49.45 0.00 49.450.00 0.001019691282CFY2100,000.00 3.875TRC11/30/2029 127.75 0.00 127.750.00 850.35500,000.00Subtotal 1,412.28561.93 0.000.00 Library #1 General Fund 971.68101863133ENYE460,000.00 3.370FAC12/08/2025 168.50 1,011.00 129.180.00 -209.00101823130ASBL20.00 2.850FAC12/23/2024 209.00 1,710.00 -1,710.000.00 762.6860,000.00Subtotal -1,580.82377.50 2,721.000.00 Library #1 CPF Building Fund 3,314.71101833130ASBL20.00 2.850FAC12/23/2024 461.54 3,776.25 0.000.00 3,314.710.00Subtotal 0.00461.54 3,776.250.00 Library #1 Capital Asset Fund 2,137.70101873133ENYE4132,000.00 3.370FAC12/08/2025 370.70 2,224.20 284.200.00 2,137.70132,000.00Subtotal 284.20370.70 2,224.200.00 0.005,692,000.00Total 28,463.588,547.36 12,571.4532,487.67 Portfolio JCIP CPData Updated: SET_FNCE: 01/24/2025 12:20 Run Date: 01/24/2025 - 12:20 AI (PRF_AI) 7.2.8 Report Ver. 7.3.6.1 * Beginning Accrued may not include investments that redeemed in the previous month that had outstanding accrued interest. Page 13 of 17 Jefferson County Positions by Period Outstanding and Closed Debt Service 12/1/2024 to 12/31/2024 Primary Sort Issue Group, Secondary Sort Issue Group [*Selected Issues] Issue Maturity Dates Beginning Balance Bonds Issued Principal Paid Ending Balance Interest Paid Issue Group Dated Date Range of Rates (%) County Debt 2,000,000.00 0.00 0.00 2,000,000.00 0.00Dec/20262024 GAN County Debt 6/3/2024 Variable 1,036,557.00 138,087.00 11,472.14 898,470.00 0.00Dec/2017 - 2030LTGO REFG 2016B - Tri Area County Debt 12/1/2016 1 to 2.48 682,443.00 90,913.00 7,552.96 591,530.00 0.00Dec/2017 - 2030LTGO Refg 2016B E911 County Debt 9/15/2016 1 to 2.48 498,455.34 162,977.66 5,313.77 335,477.68 0.00Dec/2016 - 2026LTGOR 2016 E911 County Debt 6/16/2016 1.11 to 2.26 1,271,566.01 0.00 0.00 1,271,566.01 0.00Jun/2033Pt Hadlock Wastewater Ln 2012 County Debt 7/28/2013 0.5 Subtotal 5,489,021.35 391,977.66 0.00 24,338.87 5,097,043.69 Fire Dist 1 2,200,000.00 300,000.00 19,486.25 1,900,000.00 0.00Dec/2020 - 2030LTGO RFDG 2019 Fire Dist 1 9/12/2019 1.05 to 3 455,000.00 0.00 6,825.00 455,000.00 0.00Dec/2032LTGO RFDG 2019 Fire Dist 1 9/12/2019 3 Subtotal 2,655,000.00 300,000.00 0.00 26,311.25 2,355,000.00 Fire Dist 4 825,500.00 59,500.00 9,779.23 766,000.00 0.00Jun/2021 - 2030UTGO 2020 Fire Dist 4 1/28/2020 2.09 to 2.58 Subtotal 825,500.00 59,500.00 0.00 9,779.23 766,000.00 Fire Dist 5 80,000.00 25,000.00 1,000.00 55,000.00 0.00Dec/2017 - 2026ULTGO 2016 Fire Dist 5 5/3/2016 1.1 to 2.5 90,000.00 0.00 1,215.00 90,000.00 0.00Dec/2029ULTGO 2016 Fire Dist 5 5/3/2016 2.7 100,000.00 0.00 1,450.00 100,000.00 0.00Dec/2032ULTGO 2016 Fire Dist 5 5/3/2016 2.9 115,000.00 0.00 1,782.50 115,000.00 0.00Dec/2035ULTGO 2016 Fire Dist 5 5/3/2016 3.1 Subtotal 385,000.00 25,000.00 0.00 5,447.50 360,000.00 Hospital Dist 2 6,850,000.00 0.00 196,937.50 6,850,000.00 0.00Dec/20332023A REVENUE BOND Hospital Dist 2 12/19/2023 5.75 13,510,000.00 0.00 447,518.75 13,510,000.00 0.00Dec/20432023A REVENUE BOND Hospital Dist 2 12/19/2023 6.625 46,380,000.00 0.00 1,594,312.50 46,380,000.00 0.00Dec/20532023A REVENUE BOND Hospital Dist 2 12/19/2023 6.875 25,000,000.00 0.00 583,749.97 25,000,000.00 0.00Dec/2025 - 20532023BHospital Dist 2 12/19/2023 4.67 21,650,000.00 0.00 507,692.50 21,650,000.00 0.00Dec/2025 - 20442023CHospital Dist 2 12/19/2023 4.69 Report on : \Selected Issues - Sympro_Jefferson1.ARCGIS-DB 12:25:15PM01/03/2025 1Page PBP - Build 2.99.9981Page 14 of 17 Jefferson County Positions by Period Outstanding and Closed Debt Service 12/1/2024 to 12/31/2024 Primary Sort Issue Group, Secondary Sort Issue Group [*Selected Issues] Issue Maturity Dates Beginning Balance Bonds Issued Principal Paid Ending Balance Interest Paid Issue Group Dated Date Range of Rates (%) 948,000.00 0.00 0.00 948,000.00 0.00Jul/2025GOB 2017A Hospital Dist 2 7/26/2017 2.89 4,564,300.00 0.00 0.00 4,564,300.00 0.00Jul/2025GOB 2017B Hospital Dist 2 7/26/2017 2.89 Subtotal 118,902,300.00 0.00 0.00 3,330,211.22 118,902,300.00 Port of Port Townsend 365,000.00 0.00 8,212.50 365,000.00 0.00Dec/2015 - 2025LTGO 2010A Port of Port Townsend 6/9/2010 4 to 4.5 350,000.00 350,000.00 7,875.00 0.00 0.00Dec/2024LTGO 2010A Port of Port Townsend 6/9/2010 4.5 1,630,000.00 0.00 49,918.75 1,630,000.00 0.00Dec/2029LTGO 2010B Port of Port Townsend 6/9/2010 6.125 240,653.63 0.00 0.00 240,653.63 0.00Mar/2027LTGO 2021 Port of Port Townsend 10/10/2023 1.55 717,574.40 0.00 0.00 717,574.40 0.00Mar/2027LTGO 2021 Port of Port Townsend 11/6/2023 1.55 943,586.88 0.00 0.00 943,586.88 0.00Mar/2027LTGO 2021 Port of Port Townsend 12/12/2023 1.55 635,212.66 0.00 0.00 635,212.66 0.00Mar/2027LTGO 2021 Port of Port Townsend 1/19/2024 1.55 710,188.91 0.00 0.00 710,188.91 0.00Mar/2027LTGO 2021 Port of Port Townsend 2/28/2024 1.55 535,000.00 0.00 0.00 535,000.00 0.00Jul/2016 - 2025LTGOR 2015 Port of Port Townsend 6/10/2015 3 Subtotal 6,127,216.48 350,000.00 0.00 66,006.25 5,777,216.48 School District #50 27,785,000.00 1,600,000.00 619,200.00 26,185,000.00 0.00Dec/2017 - 2035UTGO 2016 School District #50 6/1/2016 2 to 5 Subtotal 27,785,000.00 1,600,000.00 0.00 619,200.00 26,185,000.00 Grand Total 162,169,037.83 2,726,477.66 0.00 4,081,294.32 159,442,560.17 [Selected Issues] Issue Group Issue Issue Group Issue _______________________________________________________________________________________________________County Debt Pt Hadlock Wastewater Ln 2012 County Debt LTGOR 2016 E911 County Debt LTGO REFG 2016B - Tri Area County Debt LTGO Refg 2016B E911 County Debt 2024 GAN Fire Dist 1 LTGO RFDG 2019 Fire Dist 5 ULTGO 2016 Hospital Dist 2 GOB 2017A Hospital Dist 2 GOB 2017B Hospital Dist 2 2023A REVENUE BOND Hospital Dist 2 2023B Hospital Dist 2 2023C Port of Port Townse LTGO 2010A Port of Port Townse LTGO 2010B Port of Port Townse LTGOR 2015 Port of Port Townse LTGO 2021 School District #50 UTGO 2016 Fire Dist 4 UTGO 2020 _______________________________________________________________________________________________________ Report on : \Selected Issues - Sympro_Jefferson1.ARCGIS-DB 12:25:15PM01/03/2025 2Page PBP - Build 2.99.9981Page 15 of 17 Jefferson County Statement of 30 Years - Calendar Year Mode Outstanding and Closed Debt Service As of 1/1/2025 Primary Sort Issue Group [*Selected Issues] 2054 2050 2045 2049 2044 2040 2035 2039 2030 2034 2029 2028 2027 2025 Total 2026 County Debt 493,203.31 0.00 0.00 0.00 0.00 24,489.52 17,970.36 24,034.35 29,713.35 200,540.67 INTEREST 196,455.06 6,097,043.69 0.00 0.00 0.00 0.00 1,247,573.74 312,798.45 307,798.45 302,798.46 457,270.67 PRINCIPAL 3,468,803.92 Fire Dist 1 236,670.00 0.00 0.00 0.00 0.00 38,800.00 26,850.00 36,450.00 40,790.00 48,872.50 INTEREST 44,907.50 2,355,000.00 0.00 0.00 0.00 0.00 790,000.00 325,000.00 320,000.00 310,000.00 305,000.00 PRINCIPAL 305,000.00 Fire Dist 4 62,246.07 0.00 0.00 0.00 0.00 2,586.45 5,938.45 9,098.55 12,086.67 17,613.70 INTEREST 14,922.25 766,000.00 0.00 0.00 0.00 0.00 134,000.00 132,000.00 129,000.00 126,000.00 121,000.00 PRINCIPAL 124,000.00 Fire Dist 5 68,095.00 0.00 0.00 0.00 1,240.00 22,685.00 7,275.00 8,085.00 8,895.00 10,270.00 INTEREST 9,645.00 360,000.00 0.00 0.00 0.00 40,000.00 175,000.00 30,000.00 30,000.00 30,000.00 25,000.00 PRINCIPAL 30,000.00 Hospital Dist 2 129,462,360.96 4,775,673.30 14,706,915.68 21,464,591.34 26,208,554.50 29,752,353.60 6,288,257.28 6,388,451.96 6,483,703.94 6,819,727.90 INTEREST 6,574,131.46 118,902,300.00 28,754,992.00 27,211,338.00 20,352,811.00 15,594,111.00 12,052,224.00 2,075,901.00 1,976,819.00 1,880,379.00 7,217,261.00 PRINCIPAL 1,786,464.00 Port of Port Townsend 465,658.38 0.00 0.00 0.00 0.00 0.00 26,337.50 51,756.26 81,699.85 178,987.06 INTEREST 126,877.71 5,777,216.48 0.00 0.00 0.00 0.00 0.00 430,000.00 415,000.00 1,059,827.24 2,183,877.44 PRINCIPAL 1,688,511.80 School District #50 8,018,500.00 0.00 0.00 0.00 159,250.00 2,798,650.00 865,475.00 948,075.00 1,016,500.00 1,158,400.00 INTEREST 1,072,150.00 26,185,000.00 0.00 0.00 0.00 3,185,000.00 13,205,000.00 2,195,000.00 2,065,000.00 1,955,000.00 1,725,000.00 PRINCIPAL 1,855,000.00 299,249,293.89 33,530,665.30 13,337,393.51 20,468,820.94 17,296,868.70 41,918,253.68 41,817,402.34 45,188,155.50 60,243,362.31 12,738,803.04 12,709,568.57 Principal Total Grand Total Interest Total 8,434,411.83 8,039,088.98 7,673,388.81 7,465,951.12 32,639,564.57 7,238,103.59 26,369,044.50 21,464,591.34 14,706,915.68 4,775,673.30 12,034,409.11 9,257,779.72 5,664,004.70 5,243,617.45 5,500,699.45 27,603,797.74 18,819,111.00 20,352,811.00 27,211,338.00 28,754,992.00 138,806,733.72 160,442,560.17 1Page01/03/2025 12:28:33PM Report on : \Selected Issues - Sympro_Jefferson1.ARCGIS-DB STY - Build 2.99.9981Page 16 of 17 Jefferson County General Obligation Debt 12/31/2024 JC or JeffCom DataJeffCom JC Total Sum of Principal Due Total Sum of Interest DueDate Due Sum of Principal Due Sum of Interest Due Sum of Principal Due Sum of Interest Due 12/1/2025 257,767.21 10,382.37 141,705.00 89,139.88 399,472.21 99,522.25 12/1/2026 266,285.47 7,693.13 3,144,720.00 87,715.74 3,411,005.47 95,408.87 12/1/2027 97,265.00 4,750.80 147,735.00 7,215.95 245,000.00 11,966.75 12/1/2028 99,250.00 3,680.89 150,750.00 5,590.86 250,000.00 9,271.75 12/1/2029 101,235.00 2,534.55 153,765.00 3,849.70 255,000.00 6,384.25 12/1/2030 105,205.00 1,304.54 159,795.00 1,981.46 265,000.00 3,286.00 6/1/2025 10,382.37 57,798.46 90,636.05 57,798.46 101,018.42 6/1/2026 7,693.13 57,798.45 93,353.06 57,798.45 101,046.19 6/1/2027 4,750.80 57,798.46 12,995.80 57,798.46 17,746.60 6/1/2028 3,680.89 57,798.45 11,081.71 57,798.45 14,762.60 6/1/2029 2,534.55 57,798.45 9,051.56 57,798.45 11,586.11 6/1/2030 1,304.54 57,798.46 6,894.33 57,798.46 8,198.87 6/1/2031 57,798.46 4,623.88 57,798.46 4,623.88 6/1/2032 57,798.45 4,334.88 57,798.45 4,334.88 6/1/2033 809,178.37 4,045.89 809,178.37 4,045.89 Grand Total 927,007.68 60,692.56 5,170,036.01 432,510.75 6,097,043.69 493,203.31 - 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 3,000,000.00 3,500,000.00 4,000,000.00 JC - Sum of Interest Due JC - Sum of Principal Due JeffCom - Sum of Interest Due JeffCom - Sum of Principal Due JC or JeffCom Values Date Due Sum of Principal DueSum of Interest Due Page 17 of 17