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Resolution 1999-40 STATE OF ILLINOIS ) )ss COUNTY OF KENDALL ) RESOLUTION NO: 1999- ud RESOLUTION APPROVING UNITED CITY OF YORKVILLE INVESTMENT POLICY WHEREAS, the Illinois Legislature has enacted a Public Law requiring Municipalities to have a Uniform Investment Policy in place by the conclusion of the 1999 calender year; and WHEREAS,an Investment Policy has been presented and reviewed by the City Council and Mayor of the United City of Yorkville based upon recommendations of Committees of the City Council and input from the City Treasurer, as well as consideration of a Model Investment Policy promulgated by the Illinois Municipal League; and WHEREAS,the City Council is required by Public Law to enact said Policy promptly, and deems the new Investment Policy to both be in compliance with Illinois Compiled Statutes and in the best interest of the City and its Citizens to provide prudent investment opportunities for Municipal Funds: NOW THEREFORE BE IT RESOLVED BY THE UNITED CITY OF YORKVILLE that the Investment Policy attached hereto and incorporated herein as Exhibit "A" is adopted as the Investment Policy for the UNITED CITY OF YORKVILLE, as required by Illinois Compiled Statutes, and from time to time hereinafter to be amended by the City Council to be in compliance with Illinois Compiled Statutes. 1 BURTON CALLMER DAVE DOCKSTADER RICHARD STICKA MIKE ANDERSON VALERIE BURD ROSE SPEARS LARRY KOT THOMAS SOWINSKI APPROVED by me,as Mayor of the United City of Yorkville,Kendall County,Illinois,this fD y of December, A.D. 1999. G MAYOR, ARTHUR F. PROCHASKA, JR. PASSED by the City Council of the United City of Yorkville,Kendall County,Illinois this / =tea Y of December A.D. 1999. Attest: Oav:,,,..a� -K . CITY CLERK, DEBORAH SIMMONS Law Offices of Daniel J. Kramer 1107A South Bridge Street Yorkville, Illinois 60560 630-553-9500 2 INVESTMENT POLICY United City of Yorkville.Illinois 1.01 Policy The portfolio should be reviewed periodically as to its effectiveness in meeting the entity's It is the policy of the United City of Yorkville needs for safety,liquidity,rate of return, to invest public funds in a manner which will diversification and its general performance. provide the,highest investment return with the maximum security while meeting the daily cash 1.05 Delegation of Authority flow demands of the entity and conforming to all state and local statutes governing the Management and administrative responsibility investment of public funds. for the investment program is hereby delegated to the Treasurer who,with 1.02 Scope the approval of the City Council, shall This policy includes all funds governed by the establish written procedures for the operation City Council. of the investment program. 1.03 Prudence 1.06 Ethics and Conflicts of Interest Investments shall be made with judgment and Officers and employees involved in the care,under circumstances then prevailing, investment process shall refrain from personal which persons of prudence, discretion and business activity that could conflict with the intelligence exercise in the management of their proper execution and management of the own affairs,not for speculation,but for investment program,or that could impair their investment,considering the probable safety of ability to make impartial decisions. their capital,as well as the probable income to be derived. 1.07 Authorized Financial Dealers and Institutions The standard of prudence to be used by The Treasurer shall maintain a list of financial investment officials shall be the "prudent institutions authorized to provide investment person" standard and shall be applied in the services. context of managing an overall portfolio. With the exception of the institution which maintains the Illinois Public Treasurers Investment Pool, financial institutions shall be located in the 1.04 Objective City of Yorkville,unless they are specifically approved by the City Council. The primary objective,in order of priority, shall 1.08 Authorized and Suitable Investments be: •Legality- conformance with federal, Investments may be made in savings,checking state and other legal money market accounts,certificates of deposit and requirements the Illinois Public Treasurers Investment Pool. •Safety- preservation of capital and Any other type of investment will require City protection of investment Council approval. principal Liquidity- maintenance of sufficient Investments shall be made that reflect the cash liquidity to meet operating flow needs of the fund type being invested. All requirements investments shall be as allowed for in Illinois statutes - Yield- attainment of market rates regarding the investment of public funds. of return 1.09 Collateralization Funds on deposit(checking accounts, certificates of deposit, etc.)in excess of FDIC INVESTMENT POLICY-PAGE I limits must be secured by some form of collateral,witnessed by a written agreement and accounting held at an independent-third party institution Custodial safekeeping in the name of the municipality. Written confirmation of telephone transactions for investments and wire 1.10 Safekeeping and Custody transfers All security transactions, including collateral 1.14 Performance Standards for repurchase agreements, entered into by the United City of Yorkville, shall be conducted This investment portfolio shall be managed in on a delivery-versus-payment(DVP)basis. accordance with the parameters specified within Securities will be held by an independent third this policy.The portfolio shall obtain a party custodian designated by the Treasurer comparable rate of return during a and evidenced by safekeeping receipts and a market/economic environment of stable interest written custodial agreement. rates. Portfolio performance shall be compared to the current Illinois Public Treasurer's Investment Pool rate. 1.11 Diversification 1.15 Reporting The City shall diversify its investments to the best of its ability based on the type of funds The Treasurer shall prepare an investment report invested and the cash flow needs of those monthly.The report shall provide to the City funds. Diversification can be by type of Council and available on request. The report shall be investment, number of institutions invested in a format suitable for review by the public. An annual in, and length of maturity. report shall also be provided to the Council 1.12 Maximum Maturities 1.16 Marking to Market To the extent possible,the City shall attempt A statement of the market value of the portfolio to match its investments with anticipated cash. shall be issued to the City Council quarterly. flow requirements.Unless matched to a specific cash flow,the United City of Yorkville will 1.17 Investment Policy Adoption not directly invest in securities maturing more than five years from the date of purchase. The investment policy shall be adopted by the City Council. The policy shall be reviewed Reserve funds may be invested in securities on an annual basis by the Treasurer and any exceeding five years if the maturity of such modifications made thereto must be approved investments are made to coincide as nearly as by the City Council. practicable with the expected use of the funds. 1.13 Internal Control The Treasurer is responsible for establishing and maintaining an internal control structure designed to insure that the invested assets of the city are protected from loss,theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met.The internal controls shall address the following points: Control of collusion • Separation of transaction authority from INVESTMENT POLICY-PAGE 2