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HomeMy WebLinkAboutOrdinance No. 2670-2013i ' \ 4n-� /, \\ Ikec,fyof // KENAI, ALASKA Suggested by: Administration AN ORDINANCE OF THE COUNCIL OF THE CITY OF KENAI, ALASKA, AMENDING KENAI MUNICIPAL CODE SECTION 7.30.020, "INVESTMENTS," TO UPDATE THE PRESCRIBED BENCHMARKS OF THE INVESTMENT CLASSES. WHEREAS, KMC 7.301.020 defines the allowable investments of the City's Land Sale Permanent Funds; and, WHEREAS, KMC 7.30.020 also defines the benchmark each investment class will be evaluated against in determining investment performance; and, WHEREAS, investment class benchmarks are reviewed annually and periodically change requiring an update to the KMC; and, WHEREAS, the process of updating investment class benchmarks would be more efficiently accomplished via Resolution in conjunction with the annual establishment of the Land Sale Permanent Ftinds Asset Allocation Plan. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, as follows: Section 1. Form: This is a Code ordinance. Section 2. Amendment of Section 7.30.020 of the Kenai Municipal Code: The Kenai Municipal Code, Section 7.30.020, Investments, is hereby amended as follows: 7.30.020 Investments. (a) The Land Sale Permanent Funds shall be managed by the Finance Director, with the following conditions: (1) The City will contract for the management of the investments for each Land Sale Permanent Fund with one (1) or more professional investment managers with experience handling institutional endowment investments subject to Council approval. (2) The Land Sale Permanent Funds shall be invested in such types of income producing investments as limited by subsection (b), Authorized Investments for the Land Sale Permanent Funds. The investments for each Land Sale Permanent Fund shall be approved by resolution annually, usually during the City budget process, in the form of an asset allocation plan, with each Land Sale Permanent Fund following the same asset allocation plan. The asset allocation plan shall have specific categories of investments for the funds with percentage targets that allow for reasonable New Text Underlined; ]DELETED TEXT BRACKETED] Ordinance No. 2670 -2013 Page 2 of 4 fluctuations above and below the target percentage. The plan will establish benchmarks for evaluating the performance of each investment manager and asset classification. Investments shall be managed such that the target ranges of the asset allocation plan are adhered to. (3) All income derived from investment of each Land Sale Permanent Fund, including interest income, realized gains, and undistributed earnings shall be included in the corpus of each respective Land Sale Permanent Fund and shall be invested in accordance with subsection (b), Authorized Investments for the Land Sale Permanent Funds. (4) Appropriations from the Airport Land Sale Permanent Fund may be made as follows: (A) In any fiscal year, an amount not to exceed five percent (5 %) of the five (5) year average of the fund's calendar year end market value may be appropriated for airport operations and capital needs. For the first five (5) years the calendar year end market values following the effective date of the ordinance codified in this section will be averaged to calculate the average fund market value. (B) For the first year, FY 2009, the appropriation from the fund shall not exceed the lesser of either five percent (5 %) of the market value of the fund at the effective date of the ordinance codified in this section or the increase in the market value of the fund from the effective date of the ordinance codified in this section to May 31, 2009. (C) For the second year, FY 2010, the appropriation from the fund shall not exceed the lesser of either five percent (5 %) of the market value of the fund at December 31, 2008 or the increase in the market value of the fund from the effective date of the ordinance codified in this section to May 31, 2010, less the amount appropriated for FY 2009. (5) Appropriations from the General Fund Land Sale Permanent Fund shall be limited to the lesser of the actual calendar year earnings for the fund or five percent (5 %) of the fund's fair market value as of December 31 of each year. (b) Authorized Investments for the Land Sale Permanent Funds. (1) Investments authorized by KMC 7.22.030. (2) Corporate obligations of investment -grade quality as recognized by a nationally recognized rating organization. If, after purchase, these obligations are downgraded below investment grade, the obligations shall be sold in an orderly manner within ninety (90) days of downgrading. (3) Domestic equities, which taken as a whole, attempt to mirror the characteristics or replicate the Standard and Poor's 500 Index or another index of New Text Underlined; �DELE..TED TEXT BRACKETED] Ordinance No, 2670 -2013 Page 3 of 4 similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan, including both mutual funds and exchange traded funds (ETFs). (4) Domestic equities, which taken as a whole, attempt to replicate the Standard and Poor's 400 Mid -Cap Index or another index of similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan, including both mutual funds and exchange traded funds (ETFs). (5) Domestic equities, which taken as a whole, attempt to replicate the Standard and Poor's 600 Small -Cap Index or another index of similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan, including both mutual funds and exchange traded funds (ETFs). (6) International equities, which taken as a whole, attempt to replicate the [MORGAN STANLEY EUROPE, AUSTRALASIA, FAR EAST (EAFE) INDEX] Financial Times Stock Exchange Developed ex North America Index or another index of similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan, including both mutual funds and exchange traded funds (ETFs). (7) Equities, which taken as a whole, attempt to replicate the universe of domestic real estate investment trusts as represented by the Standard & Poor's REIT composite index or another index of similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan, including both mutual funds and exchange traded funds (ETFs). (8) Emerging market equities, which taken as a whole, attempt to replicate the [MORGAN STANLEY EMERGING MARKET INDEX] Financial Times Stock Exchange Emerging Index or another index of similar characteristics and approved by Resolution of the Council as a component of the annual Land Sale Permanent Funds Asset Allocation Plan including both mutual funds and exchange traded funds (ETFs). (c) Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of the investment program, or that could impair their ability to make impartial investment decisions. Such employees and officers shall disclose to the City Manager any material financial interests in financial institutions that conduct business with the City and such information shall be kept confidential to the extent otherwise allowed by law. Employees and officers shall subordinate their personal investment transactions to those of the City, particularly with regard to the timing of purchases and sales. A "material financial interest" in an entity is a financial interest of any kind, which, in view of all the circumstances, is substantial enough that it would, or reasonably could, New Text Underlined; [DELETED TEXT BRACKETED) Ordinance No. 2670 -2013 Page 4 of 4 affect the employee's or officer's judgment with respect to transactions to which the entity is a party. (d) The Finance Director shall submit to the City Council a quarterly investment report that summarizes recent and anticipated market conditions and that describes the City's investment portfolio in terms of transactions during the quarter, maturities, risk characteristics, and investment return compared with both bench mark performance returns and with the City's budgetary expectations. (e) The Finance Director shall establish custody and safekeeping procedures with regard to all investments authorized by this chapter. All such investment securities, or their related collateral securities, shall be either held by the City or by a custodial agent for the City. Section 3. Severability: If any part or provision of this ordinance or application thereof to any person or circumstances is adjudged invalid by any court of competent jurisdiction, such judgment shall be confined in its operation to the part, provision, or application directly involved in all controversy in which this judgment shall have been rendered, and shall not affect or impair the validity of the remainder of this title or application thereof to other persons or circumstances. The City Council hereby declares that it would have enacted the remainder of this ordinance even without such part, provision, or application. Section 4. Effective Date: Pursuant to KMC 1..15.070(f), this ordinance shall take effect one month after adoption. PASSED BY THE COUNCIL OF THE CITY OF KENAI, ALASKA, this 16st day of January, 2013. PAT PORTER, MAYOR ATTEST: Sandr di g1h, City Clerk Introduced: January 2, 2013 Adopted: January 16, 2013 Effective: February 16, 2013 New Text Underlined; [DELETED TEXT BRACKETED] M To: Rick Koch, City Manager From: Terry Eubank, Finance Director Date: December 26, 2012 Re: Ordinance 2670 -2013 The purpose of the memo is to provide additional information in support of Ordinance 2670- 2013. If adopted, Ordinance 2670 -2013 will accomplish two things. First, the City's investment plan for its Land Sale Permanent Funds includes equities. Rather than picking individual stocks to meet the equity component of the plan, mutual funds who invest in hundreds of different stocks are being used. These mutual funds provide diversification within each asset class, reducing the City's risk through diversification. The City's Investment Manager, Alaska Permanent Capital Management, has selected Vanguard mutual funds because of their low operating costs and proven record of mimicking the City's stated benchmark indexes. Vanguard has changed the benchmark index it will manage its mutual funds to requiring a change to KMC 7.30.020. Ordinance 2670 -2013 will update KMC 7.30.020 to the new indexes being used by Vanguard and allow for future changes to be made by Resolution when establishing the annual Land Sale Permanent Funds Investment Plan. KMC 7.30.020 (a) (2) already provided for this feature but the specific naming of each index in KMC 7.30 -020 (b) (3 -8) created a conflict which this Ordinance eliminates. Alaska Permanent Capital's other recommendations regarding changes to Land Sale Permanent Funds Investment Plan will be discussed at the January 16, 2013 Council work session. November 16, 2012 Mr. Terry Eubank Finance Director City of Kenai 210 Fidalgo Avenue Kenai, AK. 94611 Dear Terry; sent via email A couple of items have come up regarding the Permanent Fund that requires some attention. First, the Vanguard Group recently announced that beginning in 2013 they will no longer be using the Morgan Stanley indices and instead will convert to the FTSE indices. Second, we believe that making some minor changes to the target weightings and ranges within the allocation plan is worthy of consideration. As you are aware, APCM purchases index funds to provide exposure to the various equity asset classes. Recently, Vanguard announced that they would no longer be using the Morgan Stanley Europe, Australasia, Far East (SAFE) Index or the Morgan Stanley Emerging Market Index (MSCI). Instead, they are changing to the FTSE Developed ex North America Index and the USE Emerging Index in order to "keep long -term expenses low ". This change will begin in January of 2013. This index change does not materially alter exposure to the respective asset classes themselves. The primary difference between the two is placement of Korea which Morgan Stanley has as emerging and USE as developed. The change does create a problem with the Fund's investment policy which explicitly enumerates the particular indices that Vanguard will no longer be using (7.30.020 (b) 6 & 8). As both Vanguard funds are low cost vehicles that provide exposure to the respective asset classes and meet our investment criteria, we recommend you consider amending the code to allow use of the USE Developed ex North America Index for the International Equities allocation and the FTSE Emerging Index for the Emerging Market allocation. Conforming changes would need to occur to Resolution N. 2008 -42 for performance measuring purposes. Since inception the Fund has been managed under the asset allocation plan set forth in Resolution No. 2008 -42. This allocation has an overall 45% Fixed income and 55% equity distribution. to our opinion the asset allocation plan is the most significant factor in risk management and return and accordingly it may be appropriate to review the current allocations. Specifically we would recommend a reduction in the target allocation for fixed income from 45% to 40% and a new allocation created for Cash in the amount of 5 %. Additionally the Range for fixed income would be changed from 40 -65 percent to 35 -65 percent and a new Cash range created from 0 -10 percent. Our rational for these recommendations is that the lower limit of the fixed - income range allows only a maximum of 5% underweight of fixed - income and the new cash component would accommodate cash flows as well provide a temporary holding bin when over and underweighting other asset classes. If you would like us to pursue the above let me know. It would probably make good sense to prepare an asset allocation presentation the looks at the current plan and alternatives incorporating risk and return. I will be out of the office the week of the 19`h, but back in the office on the 26th. Sorry about the index change being in code as opposed to resolution. Sincerely, Bert Wagnon Senior Vice - President Brandy Niclai, CFA VP, Portfolio Manager