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Home My WebLink About2024/10/21 - Finance Committee Packet Flo-x 1854 Mason County Finance Committee Report 2024 Third Quarter (July - September) Submitted October 21, 2024 Mason County Finance Committee Lisa Frazier, Mason County Treasurer Steve Duenkel, Mason County Auditor Randy Neatherlin, Mason County Commissioner RCW 36.48.070 County finance committee—Approval of investment policy and debt policy—Rules. The county treasurer,the county auditor, and the chair of the county legislative authority,ex officio,shall constitute the county finance committee.The county treasurer shall act as chair of the committee and the county auditor as secretary thereof.The committee shall keep a full and complete record of all its proceedings in appropriate books of record and all such records and all correspondence relating to the committee shall be kept in the office of the county auditor and shall be open to public inspection.The committee shall approve a county investment policy and a debt policy and shall make appropriate rules and regulations for the carrying out of the provisions of RCW 36.48.010 through 36.48.060, not inconsistent with law. 36.48.010 Depositaries to be designated by treasurer. 36.48.040 Depositaries to be designated by treasurer-- Deposited funds deemed in county treasury. 36.48.050 Depositaries to be designated by treasurer--Treasurer's liability and bond additional. 36.48.060 Definition--"Financial institution." CE CASH BALANCE AS OF September 30,2024 $ 27,124,322.91 Note: -$1,172,444.24 for same period 2023 June 30,2024 $ 28,868,629.60 Note: -$432,785.16 for same period 2023 March 29,2024 $ 25,804,027.12 Note:+$388,933.80 for same period 2023 December 31,2023 $ 27,361,801.93 Note:+$864,635.54 for same period 2022 September 30,2023 $ 28,296,767.15 Note:+$3,040,391.88 for same period 2022 June 30,2023 $ 29,301,414.76 Note:+$2,830,176.92 for same period 2022 March 31,2023 $ 25,415,093.32 Note:+$4,009,863.11 for same period 2022 December 31,2022 $ 26,497,166.39 Note:+$4,961,209.26 for same period 2021 December 31,2021 $ 21,535,957.13 Note:+$5,430,352.61 for same period 2020 December 31,2020 $ 16,105,604.52 Note: +$4,029,284.40 for same period 2019 December 31,2019 $ 12,076,320.12 Note:+$4,242,643.62 for same period 2018 GENERAL FUND RESERVE AND CONTINGENCY POLICY 2021-034 Year 2023 Expenditures Percentage Policy Balance 9/30/2024 Difference Less Reserves General Operating 2024 $ 44,999,637.56 15% $ 6,749,945.63 $ 27,124,322.91 $ 20,374,377.28 $ 12,474,377.28 General Operating 2024 $ 44,999,637.56 20% $ 8,999,927.51 $ 27,124,322.91 $ 18,124,395.40 $ 10,224,395.40 General Operating 2024 $ 44,999,637.56 25% $ 11,249,909.39 $ 27,124,322.91 $ 15,874,413.52 $ 7,974,413.52 Reserves 2024 Contingency Reserve $ 1,000,000.00 Technology Replacement Reserve $ 400,000.00 Equipment&Vehicle Replacement Reserve $ 1,000,000.00 Accrued Leave Reserve $ 500,000.00 Capital Reserve $ 5,000,000.00 Total Reserves $ 7,900,000.00 1 CASH&INVESTMENTS TREASURER'S REGULAR CHECKING ACCOUNT COLUMBIA BANK $ 19,320,667.69 IMPREST ACCOUNTS $ 67,225.00 TREASURER'S INVESTED FUNDS TOTAL(see breakdown below) $ 251,409,829.77 TOTAL CASH&INVESTMENTS AS OF September 30,2024 $ 270,797,722.46 9/30/2024 9130/2024 COST MARKET VALUE GAIN/LOSS PORTFOLIO% INVESTMENT PORTFOLIO $ 251,409,829.77 $ 251,547,011.25 $ 137,181.48 100.00% Rating FEDERAL HOME LOAN BANK(FHLB) $ 3,439,816.43 $ 3,412,426.50 $ (27,389,93) 1,37% S&P AA+ FEDERAL FARM CREDIT(FFCB) $ 3,620,498.93 $ 3,640,202.56 $ 19,703.63 1,44% S&P AA+ FEDERAL NATIONAL MORTGAGE ASSOCIATION(FNMA) $ 970,836.52 $ 997,349.30 $ 26,512.78 0,39% S&P AA+ FEDERAL HOME LOAN MORTGAGE COMPANY(FHLMC) $ 1,793,397.30 $ 1,811,296.50 $ 17,899.20 0.71% S&P AA+ MUNICIPLE BONDS $ 2,001,384.75 $ 2,109,546.10 $ 108,161.35 0.80% S&P A-/AA+ US TREASURIES $ 1,971,277.45 $ 1,963,571.90 $ (7,705.55) 0.78% Moody'sAaa (TREAS DAILY CASH)WA STATE LGIP $ 32,847,950.90 $ 32,847,950.90 $ 13.07% Not Rated (CO DEPARTMENTS/TAXING DISTRICTS) WA STATE LGIP $ 204,764,667.49 $ 204,764,667.49 $ 81.45% Not Rated SAVINGS $ $ - $ 0.00% PDPC Approved CERTIFICATE OF DEPOSIT $ $ 0.00% PDPC Approved REGISTERED WARRANTS (INT RATE%) $ 0.00% Debt Policy Approved BENCHMARK: 90 Day T-Bill Rate September 30,2024 4.64% Savings State Pool Rate September 30,2024 5.25% Market Rate Yield Agency/Treasury September 30,2024 1.74% HISTORIC LGIP POOL RATES 2020-2021 1.72%-.08% 2022-2023 .09%-5.20% 2024 5.20%-5,25% FEDERAL RESERVE RATES 2021 .00°%-,25% 2022 .07%-4.33% 2023 4,33°%-5.25% 2024 5.25%-5% INVESTMENT INTEREST COLLECTIONS YEAR BUDGETED COLLECTED DIFFERENCE 2019 $ 600,000.00 $ 882,551.28 $ 282,551.28 2020 $ 800,000.00 $ 436.545.18 $ (363,454.82) 2021 $ 500,000.00 $ 124,051,45 $ (375,948,55) 2022 $ 250,000.00 $ 733,774.76 $ 483,774.76 2023 $ 250,000.00 $2,552,376.58 $ 2,302,376.58 2024thru 9/30/2024 $ 900,000.00 $1,939,848.80 $ 1,039,848.80 TREASURER'S BANKING COSTS* YEAR UMPQUA BANK BONY MELLON YEAR PD 12/1/2018 through 11/30/2019 $ $ 3,105.00 2019 12/1/2019 through 11/30/2020 $ $ 2,595.00 2020 12/1/2020through 11/30/2021 $ $ 2,110.00 2021 12/1/2021 through 11/30/2022 $ $ 3,168.00 2022 12/1/2022 through 11/30/2023 $ $ 2,833.00 2023 12/1/2023 through 9/30/2024 $ $ 3,802.00 2024 Mason County Treasurer keeps a compensating balance of approximately$8 million with Umpqua Bank to offset banking fees L County Debt Recap County Debt Outstanding as of 9/30/2024 See detailed report attached *most debt payments have an interest payment June 1 and a principle&interest payment on December 1 Finance Committee Business OLD BUSINESS: Skokomish River Ecosystem Restoration Project- Loretta Swanson 9/30/2024- Update- Lorretta Swanson updated that this project is no longer being considered and will not need county funding. Belfair Wastewater System Extension Update - Loretta Swanson 9/30/2024 - Update- Lorretta Swanson updated Final Loan amendment was approved 9/24 by Commissioners and is now before the Public Works Board. We will have the final amortization schedule to share after they execute. The final loan contract amount is $2,648,452.16 after a 5% loan forgiveness in the amount of $139,392.22. The interest rate is 0.54%for a loan term of 20 years. The Treasurer's Office is awaiting the amoritization schedule and signed documents to add loan to the county debt reports and financial statements. Shetland Road RID (Road Improvement District)- Loretta Swanson/Lisa Frazier 9/30/2024 - Update - Lorretta Swanson updated that the RID was created on August 13th contingent on DNS issued August 15th. The easement conveyances are still underway so road work will not be completed until late spring/early summer 2025. The loan will be needed late 2025 after the final assessment roll hearing. The Treasurer's Office has heard back from two banks that maybe interested in financing the RID. Because of the delay in construction, the Treasurer's Office will need to reach again in 2025 to determine financing options. NEW BUSINESS Annual review and approval of Updated Investment Policy-see attached page 62 -77 Review and approval Updated County Held Contract/Promissory Note/Loan Policy- see attached page 78-80 Respectfully Submitted: E14aivA-k.(Lisa) Fraj,�ex Mason County Treasurer t N'. Mason County Treasurer Financial Statement ` Elisabeth (Lisa)Frazier September 2024 PO Box 429,411 N 5th Street Shelton,WA 98584 ` $ 360-427-9670 ext 475 0011.000600.000.000 CURRENT EXPENSE FUNP Beginning Cash Balance $27,116,376.53 Tax Collections $163,119.18 Accounts Receivable/Mist Receipts $3,245,106.89 Transfers In $0.00 Total Revenue $3,408,226.07 Accounts Payable/Warrants $3,400,279.69 Transfers Out $0.00 Total Expense $3,400,279.69 Ending Cash Balance $27,124,322.91 Investment Activity 9/112024 Beginning Investments Balance $0.00 Investments Acquired $0.00 Investments Sold $0.00 9/30/2024 Ending Investments Balance $0.00 Total Cash and Investments $27,124,322.91' 10/4/2024 6:37:45 PM E5 N- EJ .�•`��C)N Oo Mason County Treasurer Financial Statement C. Elisabeth(Lisa) Frazier September 2024 - PO Box 429,411 N 5th Street NASU Shelton,WA 98584 360-427-9670 ext 475 I I 1 1 1 1 1 1 i l f !1 1 TRFASUREWS DAILY Beginning Cash Balance -$17,1$6,449,32 Tax Collections $0.00 Accounts Receivable/Misc Receipts $0.00 Transfers In $10,236,022.64 Total Revenue $10,236,022.64 Accounts Payable/Warrants $0.00 Transfers Out $12,707,701.64 Total Expense $12,707,701.64 Ending Cash Balance -$19,660,128.32 Investment Activity Yf 9/1/2024 Beginning Investments Balance $44,173,483.28 Investments Acquired $12,707,701.64 / Investments Sold $10,236,022.64 f 9/30/2024 Ending Investments Balance $46,645,162.28 Ca M'985,033.90 10/4/2024 6:37:45 PM 1.t' Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/SEP TO SEP FUND 800 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER, INL SRC EFF DATE REFERENCE 800.000000.000.010.111.40.111400.0000.00. CASH IN INVESTMENTS ST POOL 30,840,456.15 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 6,743,454.74 .00 6,743,454.74 9 37 GEN 09/05/24 INV INVESTMENT ACQUIRED 2,583,326.00 .00 9,326,780.74 9 51 GEN 09/06/24 INV INVESTMENT LIQUIDATED .00 4,043,424.20 5,283,356.54 9 80 GEN 09/10/24 INV INVESTMENT LIQUIDATED .00 291,948.86 4,991,407.68 9 120 GEN 09/11/24 INV INVESTMENT LIQUIDATED .00 737,000.00 4,254,407.68 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 333,943.98 .00 4,588,351.66 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 847,800.00 .00 5,436,151.66 9 230 GEN 09/19/24 INV INVESTMENT LIQUIDATED .00 2,506,100.00 2,930,051.66 9 239 GEN 09/20/24 INV INVESTMENT LIQUIDATED .00 1,214,523.39 1,715,528.27 9 341 GEN 09/27/24 INV INVESTMENT ACQUIRED 31,600.00 .00 1,747,128.27 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 260,366.48 .00 2,007,494.75 80000010-111400 ,3 Kf, :,a ME I „ , •, 800.000000.000.030.111.40.111400.0000.00. CASH IN INVESTMENTS AGENCY BND 13,333,027.13 9 239 GEN 09/20/24 INV INVESTMENT ACQUIRED 464,184.25 .00 464,184.25 80000030-111400 , r, 800.000000.000.040.111.40.111400.0000.00. IM CASH IN INVESTMENTS — REG WARR .00 9 120 GEN 09/11/24 INV INVESTMENT ACQUIRED 1,312,898.69 .00 1,312,898.68 9 239 GEN 09/20/24 INV INVESTMENT LIQUIDATED .00 82,500.00 1,230,398.68 9 257 GEN 09/23/24 INV INVESTMENT ACQUIRED 130,127.51 .00 1,360,526.19 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 1,360,526.19 .00 80000040-111400 , • •• . , TREASURER S DAILY CASH 44, 7 ,48 Report generated: 10f04/2024 12:25 Page Re 1 Program ID: glatrbal Investment Statement Balance Sheet Date:9/30/2024 BYN MELLON Custodian Treasurer's Cash Sheet Statement Investments Held Custodial Investments Difference $ 13,797,211.38 $ 13,797,211.38 $ - Difference: Balanced by: HB r e 097417 n 083581 a 02 t DOM i WI s 338,669 ya o o R o00 Y d a O7 0 0 Lo�7 U w 00Lo CO rL r C N CD Ni: a. r =o M N CO O r � Q 0: co CO N tow o � z N 11 = `i O W M L) 0 0 rn U Z O W O r L U m J O d E V v d d Oc000 a J O ao m } E rn Ln m Ln o N m 7 W O w E C CD O co LO CO O N LO N m ('w CO 1A— m M N Q Q H N } W N N M �N N d o Q 0 rr J V co c�a` O Q O O W LL Of N (O fa O F V of LLI Z R cq 00 it N Cl)� }=CDJO=o > m Of m 0—r W M M c d p p W U)o>6)Q O V v C O U (n J O Z r i Cl) Cl) O E p Z N M O w M M Lo @ OU Q J C O Q O Q Q Q UvQ�OJ 47 _ E O o 0 C T I d d 0 0 0 0 O O O O d L o L O N c n 0 0 0 0 N U fY N N U C C) Q ° 10 U 14 ++ 3 �+10 T R L=L Z W R m O w O N O N V M M Q, t 0 0 0 3 E W r 0 0 0 O Z N N •L C O 0 0 0 LO O G En w M L O >� U W J O Q1 d a M c0 W I� n �O CO L�06 R U N Q Q c2 V (n a) N U LL d ct i 0 V Z i J 7 o °n °7w a U 3 H x O °� QLLL F- O O > o v Z > 3 d m 3 c 3 co co V Ei n Lq000 O — OBI r•o CD CD >'O O t6 0 � N QNi I C C. m Y N w. 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WOO 7 ZO e LSS£90 U LHQ60 a `/ \ .(0 § n - \ § iJ �. ) - �- > 7 Cl) q . d/ 2 \ SU / .[ _ -n .\ ( � § o , k ( ' }{ 2 1Q / CD Cl) >k j \ 2 . _ 10 '26 Investment Statement Balance Sheet Date:9/30/2024 Local Government Investment Pool (LGIP)Statement Treasurer's Cash Sheet Investments LGIP Investments Difference $ 238,639,588.76 $ 237,612,618.39 $ (1,026,970.37) Difference: September Investment Interest Earned Balanced by: HB 2i1 State of Washington Local Government Investment Pool Treasury Management System Date: 10/01/2024 7:37 am ReportlD: LgipStatement Statement of Account for No: 10230 Page I of 1 Primary Account September 2024 32,847,950.90 +204,764,667.49 LISA FRAZIER =237,612,618.39 MASON COUNTY PO BOX 429 SHELTON,WA 98584-8584 Date Description Comment Deposits Withdrawals Balance 09/01/2024 Beginning Balance 235,826,899.43 09/04/2024 Deposit 7,000,000.00 242,826,899.43 09/05/2024 Deposit 1,500,000.00 244,326,899.43 09/06/2024 Withdrawal 4,000,000.00 240,326,899.43 09/11/2024 Withdrawal 1,171,000.00 239,155,899.43 09/13/2024 Deposit 456,718.96 239,612,618.39 09/17/2024 Deposit 2,000,000.00 241,612,618.39 9/19/2024 Withdrawal 2,500,000.00 239,112,618.39 09/20/2024 Withdrawal 1,500,000.00 237,612,618.39 09/30/2024 Month End Balance 237,612,618.39 September Earnings Daily Factor Earnings 1,026,970.37 Net Ending Balance 238,639,588.76 Account Summary Beginning Balance: 235,826,899.43 Gross Earnings: 1,028,091.73 Deposits: 10,956,718.96 Administrative Fee: 1,121.36 Withdrawals: 9,171,000.00 Net Earnings: 1,026,970.37 Month End Balance: 237,612,618.39 Administrative Fee Rate: 0.0057 % Net Ending Balance: 238,639,588.76 Gross Earnings Rate: 5.2343 % Net Earnings Rate: 5.2286% Average Daily Balance: 238,970,264.14 ZZ WASHINGTON STATE LOCAL GOVERNMENT INVESTMENT POOL September 30,2024 Average Balance Sep-24 Average Balance 2024 Investment Type Sep-24 Percentage CY 2024 Percentage ..................... Agency Bullets 129,916,497.10 0.53% 14,224,433.99 0.06% Agency Discount Notes 272,559,600.69 1.11% 270,419,688.87 1.10% Agency Floating Rate Notes 5,073,394,801.22 20.68% 4,461,877,695.81 18.18% Agency Variable Rate Notes 0.00 0.00% 0.00 0.00% Certificates of Deposit 93,250,000.00 0.38% 120,861,313.87 0.49% IB Bank Deposit 4,538,372,436.96 18.50% 4,362,545,072.90 17.78% Repurchase Agreements 7,439,166,666.66 30.32% 6,510,018,248.09 26.53% SOFR Floating Rate Notes 0.00 0.00% 0.00 0.00% Supras-Bullets 0.00 0.00% 0.00 0.00% Supras-Discount Notes 32,975,555.56 0.13% 336,132,844.89 1.37% Supras-Floating Rate Notes 0.00 0.00% 0.00 0.00% Supras-Variables 0.00 0.00% 0.00 0.00% Term Repurchase Agreements 0.00 0.00% 351,094,890.51 1.43% U.S.Treasury Securities 5,972,044,176.30 24.34% 6,987,820,252.16 28.48% US Treasury Floating Rate Notes 980,948,374.20 4.00% 1,123,609,205.88 4.58% Total Avg Daily Balance 24,532,628,108.69 100.00% 24,538,603,646.97 100.00% Avg Days to Maturity 14 days LGIP NET RATE OF RETURN 6.00 __ 5 34 5.39 5.40 5.43 5.43 5.42 5.41 5.41 5.40 5.40 5.40 5.41 5.40 3 5.50 - -._.. SZO-5 - A-- -- - - ---- --5. 3 5.15 :24 4.93 5.00 �- - .... 4.61 1 4.40 -- -- 4.12 -- 4.00 --3 76 3.50 -- - 3.Q 3.00 -- -- --- - --- ... I 2.50 - - - -- --- - - I 2.00 -- - ........ I 1.50 I 1.00 ti3 ,y3 ,L3 111 1 N .L5 .L'� psi L3 ,y3 'LC` 1R L0 'Lb La Lb ,tia ti0 L0 CP �°J peg >a� Q�� Sa� p�� S.aA >J� >�> Q�°O le pp` �p peg >a� 1<0 4a1 QQ� �a� >�� >�� Q��O c e M Rates are calculated on a 365-day basis WASHINGTON STATE LOCAL GOVERNMENT INVESTMENT POOL September 30, 2024 DAYS TO $ MATURING CUMULATIVE MATURITY (PAR VALUE)* % MATURING % MATURING 1 12,036.64 48.4% 48.4% 2-30 2,325.00 9.3% 57.7% 31-60 1,858.30 7.5% 65.2% 61-90 1,745.00 7.0% 72.2% 91-120 413.25 1.7% 73.8% 121-180 285.00 1.1% 75.0% 181-270 0.00 0.0% 75.0% 271-397 0.00 0.0% 75.0% FRN/VRN 6,230.00 25.0% 100.0% PORTFOLIO TOTAL: 24,893.19 *Amounts in millions of dollars ............... _. ........... _. LGIP MATURITY STRUCTURE 14,000 -- —12,000 10,000 - e 8,000 6,000 I 4,000 2,000 0 1 30 60 90 120 180 270 397 FRN/VRN LGIP CUMULATIVE MATURITY STRUCTURE 100% i I 80% — 60% --- 40% — N > @ 20% --— -- -- --- — — E U 0% 1 30 60 90 120 180 270 397 FRN/VRN Days to Maturity ZA M O CA O O O O M O O O O O O O O O O O O O O O O O O O O aD O O O N O M W 7 O 7 n ca O O O O � O O O O O O O O O O O O O O O O O O O O a! 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Z Z Z Z z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z Z Z Z Z Z z Z Z Z Z Z Z Z Z Z Z Z Z o z z z Z z Z Z Z z z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z z Z Z Z Z Z Z Z Z N 2 2 2 2 S 2 2 2 2 2 S 2 2 2 2 2 S S S 2 S 2 2 2 2 2 2 2 2 2 2 2 2 x 2 S 2 2 2 2 S Q ¢ Q Q Q ¢ Q Q Q Q ¢ ¢ ¢ Q Q Q Q ¢ Q Q Q Q Q Q Q ¢ Q Q Q Q Q Q Q Q Q Q ¢ Q Q Q Q LL ❑ ❑ Cl ❑ ❑ ❑ U) W W = > = r W ❑ J H M ❑ 7 Z) p ❑ W W O m0 Q W > > Q W w z > W Z j 2 11 w U 2 LL LL LL ❑ LL ❑ LL LL ❑ z ❑ F-� U ❑ W m -� LLr U LL' - D U - 0 Of LL W W i_- LL W W W W z W Z W W Z J U J Z W Z W O W Z W O F LL Z O LL W m > Z O m m > > U > ❑ U ❑ U > ❑ LL ¢ � n ❑ O z o U m Q z m m m Q m > U U () w a w w U N m z ir LL z LL z m LL H U Q LL U F- W LL U X W M W U M M U h Q Z C.7 ❑ Q z > W w W W w W ❑ U F 2 U W W Q O H Q F U' ❑ ¢ F LL z m �+ CO a U U d U LL U U Z z U W F U N LL m N N V LL V V V Q W W O Q' •�- Q LL' 0 W X W � X w X W 2 O Q n H � � M r W Q W t sf � Q U � N U O ❑ M t.- M U M M {- y m w it W W W W M W m ❑ Q O w_ W O Q O m U ❑ M o m 0 n n ao ao m m 1- Z F- > > U M a W U VM F- N- Ni U U V V U U U M oa M U M U U U M W st ft u u # Xc ft # # # z Z ¢ W d ❑ (n W ❑ # # # # F. # g # g # g g # ,a U U U U U U U U U U m J J w w � 00 ;t ❑w (i u~i v~i D D D u2 D T D D D D D T of D of u~i v ( cm~n c�~n u2~i N t O Q Q ❑ U` U' = ❑ m ❑ J O a 0 0 0 0 0 0 ❑ ❑ 0 0 0 0 0 0 O U LL LL LL CL LL LL Q U Z ¢ J J J J J J J J J J J O J J J J J J J J 0 0 0 0 0 O. 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' N N M 0 0 0 o v o o 0 o O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (n O O O O (p O O O O O O O O O O O O O O O O O O O O (O O v o o o o mm o o o o o o o o o o o o o o o o o o o o to o (D r v rn co N �D 1- m Lo n 0o 0 0 0 0 0 (n v v o o 0 o o o o o o o 0 o o o ao o 0 O O O O O m n v O O O O O O O O O O O O O O N fD N O N O O O O O c}' (n O O O O O O O O O O O O O o o M N N O N O (O r N (OD N v O (^0 Cl) to Oo N Cp O O O v' _ O (D O O m n O O (q OD O o O N O (() O O M (O O n O � M O M ll� fl (n (0 m h (q N O q M v M fl O O r O (D Oo O N O N N O w m O M m v O O o) r- m w O O v _ ;' N w O w _ N (D M v 00 m 00 M M O v � ` n u)f O (D M (0 r O (`M O OD (O O (� O a' O r LQ N O O M M N 7 O N LO 00 (D O CO CO (O M M Lo (D O (O O 00 n O v C M co O (D m v M O N M (D v O (D N N N N N O (� c{ t- N �- O M M I- N N N 'T o N o M J O O a v � N U N D u) (0 U U u) U) U U Cf) N U U U N U U u) w u) ul U u) U) N N p F F F F F F I- F F- F- F F F- F F- F F F F F F F F F- F F F F N Z Z Z Z Z z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z z Z Z z Z Z p W W W w w w w w w w w W w w w w w w W W W W W w W W W w F F F F F F F F F F F F F F F F F F F F F F F F F F F F p w w w w w w w w w w w w w w w w w w w w w w w w w w w w "t Z Z Z Z Z Z Z Z04 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z 2 Z Z Z Z Z Z Z Z Z Z Z Z Z Z 2 Z Z Z Z Z Z Z Z Z Z Z Z Z Z Z N 2 2 2 S 2 2 2 S 2 2 S 2 S 2 2 2 2 2 2 2 2 2 2 2 S 2 2 2 U < N N U N < N N U w < N U U N U U N < N < U < N < U a ¢ ¢ ¢ a ¢ ¢ a a a a ¢ a a ¢ ¢ a a ¢ ¢ a ¢ < a a ¢ a ¢ O o r w w (r OJ L W F W 2 U W Z > F N U J LL clj J U O J U U w W _I F Z W > W ¢ w w (/) w U p O > > x ' > > U) w w j p O w z w W w o w zp M p z w m > z 0 w m z z O a W o 0 a N F Z z m F w N U U w a (n N w w a F U Z w 0 xt Z > Z j (fin M w +-� O w o < m ¢ Lmj J O 0 s, M D m m o * * D w of m w �- F' � N Q' ¢ °'- o ~ 0 F F �. O v w p � W W W w W W W 0. � � � � F r F F- F- F- F- Fes- z w w ¢ 0 0 0 a 0 N N d V 0 0 0 O 0 0 0 H 3 Z H F- F- U z z z H W w J J J J J J J _1 J J J J J J v d' 2' w (n m (n M W W W (n F D J O O O O O O O O O O O O O O v u- 0 v~i w O H Q g 2 M 2 2 2 2 2 S S M 2 M 2 S F J J ¢ �j �i S w S w S w d U U U U U U U U U U U U U U N W W w W W W J a ¢ a cy ¢ w' Q ++ W 00 00 U In U U U W U U 00 m m F F F F � S 2 2 LL S F o 77 V Q O O O O O O O O O O O O O O O O O O O O O O O O O O o O N O O O O O O O O O O O O O O O O O O O O O O O O O O O O 41 O O o O O O O O O o 0 o O o o O O O O O o O o O O O o O N O = o 0 6 o 6 o 0 o O o 0 0 o 0 0 6 o 0 o 0 o o O o o o o o U O O O O O o o O O O O O o o O O O o O O O O o O o O o o _O o o O O O O o O O O O O O O O O O O O O O O O O O o O O r 0 0 0 o 0 o d d d o 0 0 o (D o o 0 0 o vs d d d d o 6 0 6 O O O O O O o O O O O o o O O O O O O O O O o Q � N N N N M M M M M � O v � � tY �{ N " N N M tD o O o tD (0 (O (D O y y o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 v v v v v v v v v v v v v v v o O o 0 0 0 0 o O o O O o o o o Lo o o o o w (n (o w (o Lob o o o o 0 o o 0 o 0 o o o C m nD 00 00 m m w w m w m w w m m m m m m m m m m m m m m o (D o m o o m o m m . (D (D . . . . m o . o o (D m (D . m o ao A-N-7 Mason County, WA Enterprise ERP � ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 103 ALCIONI A"."", "AME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCEM- PER 3NL SRC FEE DATE REFERENCE 103.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 2,314,060.00 1 130 GEN 01/10/24 INV INVESTMENT ACQUIRED 102,000.00 .00 102,000.00 1 508 GEN 01/31/24 INV INVESTMENT LIQUIDATED .00 450,000.00 -348,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 92,000.00 .00 -256,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 120,000.00 .00 -136,000.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 50,000.00 .00 -86,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 100,000.00 .00 14,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 118,000.00 .00 132,000.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 94,000.00 .00 226,000.00 7 459 GEN 07/19/24 INV INVESTMENT LIQUIDATED .00 15,000.00 211,000.00 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 100,000.00 .00 311,000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 23,000.00 .00 334,000.00 103-111400 6 799.000.00 00 00 334,000.00 TOTALS •• FUND 103 SALES & USE TAX 2,314,060.00 799,000.00 4 5,000.00 334,000.00 2,648,060.00 104.000000.000.00 .000.00.1 4 0.0 .00. CASH IN INVESTMENTS 400,000.00 104-111400 400,000.00____ 00 �• �� TOTAL$ FOR FUND 104 AUDITOR S O & M 4 .00 40 .0 1-COUNTY 105. .0 .111400.0000.00. CASH IN INVESTMENTS 12,314,000.00 1 130 GEN 01/10/24 INV INVESTMENT LIQUIDATED .00 425,000.00 -425,000.00 1 416 GEN 01/26/24 INV INVESTMENT LIQUIDATED .00 994,275.00 -1,419,275.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 699,000.00 .00 -720,275.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 600,000.00 .00 -120,275.00 4 155 GEN 04/15/24 INV INVESTMENT LIQUIDATED .00 490,000.00 -610,275.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 3,500,000.00 .00 2,889,725.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 400,000.00 .00 3,289,725.00 7 459 GEN 07/19/24 INV INVESTMENT LIQUIDATED .00 600.00 3,289,125.00 7 513 GEN 07/23/24 INV INVESTMENT LIQUIDATED .00 145,000.00 3,144,125.00 7 596 GEN 07/24/24 INVLIQ INVESTMENT LIQUIDATED .00 84,000.00 3,060,125.00 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 347,000.00 2,713,125.00 8 76 GEN 08/07/24 INV INVESTMENT LIQUIDATED .00 294,000.00 2,419,125.00 8 227 GEN 08/21/24 INV INVESTMENT LIQUIDATED .00 160,000.00 2,259,125.00 8 267 GEN 08/22/24 INV INVESTMENT LIQUIDATED .00 895,000.00 1,364,125.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 292,000.00 1,072,125.00 9 120 GEN 09/11/24 INV INVESTMENT LIQUIDATED .00 414,000.00 658,125.00 9 230 GEN 09/19/24 INV INVESTMENT LIQUIDATED .00 63,000.00 595,125.00 9 239 GEN 09/20/24 INV INVESTMENT LIQUIDATED .00 207,000.00 388,125.00 9 341 GEN 09/27/24 INV INVESTMENT LIQUIDATED .00 24,000.00 364,125.00 105-111400 #40 It �• •• �• Report generated: 10/07/2024 10:53 Page 1 User: Emf Program ID: glatrhal 2°� Mason County, WA Enterprise ERP( � ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 106 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE TOTALS FOR FUND 105 COUNTY ROAD 12,314,000.00 5,199,000.00 4,834,875.00 364,125.00 12,678,125.00 is 106.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 165,000.00 106-111400 iii •• ii ii ii 165,000.00 TOTALS •• FUND 106 PATHS & TRAILS 165,000.00 .00 .00 .00 165,00 .00 0 , ELECTION EQUIPMENT HOLDING 109.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 129,679.53 2 113 GEN 02/08/24 INV INVESTMENT LIQUIDATED .00 14,000.00 —14,000.00 109-111400 TOTALS •• FUND 109 ELECTION EQUIPMENT HOLDING 129,679.53 .00 14,000.00 —14,000.00 115,679.53 ffjMRXMjfT—YSUPPORT 117.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 1,521,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 94,000.00 .00 94,000.00 3 160 GEN 03/12/24 INV INVESTMENT LIQUIDATED .00 250,000.00 —156,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 172,000.00 .00 16,000.00 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 65,000.00 —49,000.00 117-111400 iii of • •• FUND 117 COMMUNITY SUPPORT SERVICES 1,521,000.00 266,000.00 315,000.00 —49,000.00 1,472,000.00 118 ABATEMENT 118.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 292,242.00 1 130 GEN 01/10/24 INV INVESTMENT ACQUIRED 1,300.00 .00 1,300.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 2,200.00 .00 3,500.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 1,000.00 .00 4,500.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 2,200.00 .00 6,700.00 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 1,000.00 .00 7,700.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 2,500.00 .00 10,200.00 118-111400 11 / 11 11 11 / 11 11 1- 11 1111molim NOMMUPW ABATEMENT 292,242.00 10,200.00 .00 10,200.00 302,442.00 iREET & PROPERTY Report generated: 10/07/2024 10:53 Page 2 user: -f Program ID: glatrbal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 120 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 120.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 97,021.00 1 130 GEN 01/10/24 INV INVESTMENT ACQUIRED 1,600.00 .00 1,600.00 1 238 GEN 01/18/24 INV INVESTMENT LIQUIDATED .00 15,000.00 -13,400.00 1 254 GEN 01/19/24 INV INVESTMENT LIQUIDATED .00 11,000.00 -24,400.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 1,600.00 .00 -22,800.00 2 204 GEN 02/15/24 INV INVESTMENT LIQUIDATED .00 931.00 -23,731.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,400.00 .00 -22,331.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 1,000.00 .00 -21,331.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 1,500.00 .00 -19,831.00 5 203 GEN 05/15/24 INV INVESTMENT LIQUIDATED .00 670.00 -20,501.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 1,800.00 .00 -18,701.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 1,300.00 .00 -17,401.00 8 267 GEN 08/22/24 INV INVESTMENT LIQUIDATED .00 2,800.00 -20,201.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 1,800.00 .00 -18,401.00 120-111400 97.021.00 12,000.00 30,401.00 -18,401.09 TOTALS • • 120 R PROPERTY TAX ADMIN ASST 97,0 .00 12,000.00 0,401.00 -18,401.00 78,620.00 EET 1 e 150.00 000.00 . 00.000.00.111400.0000. 0. CASH IN INVESTMENTS 2,546,000.00 1 130 GEN 01/10/24 INV INVESTMENT LIQUIDATED .00 500,000.00 -500,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 95,000.00 .00 -405,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,000,000.00 .00 595,000.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 200,000.00 .00 795,000.00 8 89 GEN 09/12/24 INV INVESTMENT ACQUIRED 1,100,000.00 .00 1,895,000.00 150-111400 11 11 1 1 11 111 11 m •• r 1 COMMUNITY SERVICES HEALTH ,54 00.0 95,000.00 50 5,000. 4,441,000.00 155 AMERICAN RESCUE PLAN ACT 155.000000.00 .000.000. 0.111400.0000.00. CASH IN INVESTMENTS 4,769,000.00 1 130 GEN 01/10/24 INV INVESTMENT LIQUIDATED .00 450,000.00 -450,000.00 2 151 GEN 02/13/24 INV INVESTMENT LIQUIDATED .00 274,000.00 -724,000.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 250,000.00 .00 -474,000.00 5 311 GEN 05/22/24 INV INVESTMENT LIQUIDATED .00 295,000.00 -769,000.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 21,000.00 -790,000.00 7 84 GEN 07/05/24 INV INVESTMENT LIQUIDATED .00 2,000,000.00 -2,790,000.00 8 76 GEN 08/07/24 INV INVESTMENT LIQUIDATED .00 95,000.00 -2,885,000.00 8 185 GEN 08/16/24 INV INVESTMENT LIQUIDATED .00 71,000.00 -2,956,000.00 8 227 GEN 08/21/24 INV INVESTMENT LIQUIDATED .00 15,000.00 -2,971,000.00 8 267 GEN 08/22/24 INV INVESTMENT LIQUIDATED .00 93,000.00 -3,064,000.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 13,000.00 -3,077,000.00 9 37 GEN 09/05/24 INV INVESTMENT LIQUIDATED .00 6,400.00 -3,083,400.00 9 120 GEN 09/11/24 INV INVESTMENT LIQUIDATED .00 20,000.00 -3,103,400.00 9 230 GEN 09/19/24 INV INVESTMENT LIQUIDATED .00 100.00 -3,103,500.00 Report generated: 10/07/2024 10:53 - Page 3 User: Emf Program ID: glatrbal 3/ Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 155 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PEP, INL SRC EFF •• 9 341 GEN 09/27/24 INV INVESTMENT LIQUIDATED .00 2,500.00 -3,106,000.00 15000550-111400 ► ► ►► ► rig �� ►• ��► �r� �� TOTALS •• AMERICAN RESCUE PLAN ACT 4,769,000.00 i50,000.00 3,35 ,00 .00 -3,1N,000.00-- 163 1,663,000.00 LODGING 163.00 0000.0 UU.D00.000.0 .11 400.0000.00. CASH IN INVESTMENTS 1,665,000.00 1 130 GEN O1/10/24 INV INVESTMENT LIQUIDATED .00 100,000.00 -100,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 56,000.00 .00 -44,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 11,000.00 .00 -33,000.00 8 89 GEN O8/12/24 INV INVESTMENT ACQUIRED 90,000.00 .00 57,000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 86,000.00 .00 143,000.00 163-111400 1,665,000.00 243.000.00 100,000.00 143,000.00 80 ►►► 00 TOTALS •• FUND 163 LODGING TAX HOTEL MOTEL 1,665,000.00 z4 ,000. 00,00il.0 4 ,000.00 1,808,000.00 14 MENTAL HEALTH 164.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 2,399,261.00 1 130 GEN O1/10/24 INV INVESTMENT LIQUIDATED .00 20,000.00 -20,000.00 1 508 GEN 01/31/24 INV INVESTMENT LIQUIDATED .00 5,100.00 -25,100.00 2 151 GEN 02/13/24 INV INVESTMENT LIQUIDATED .00 24,000.00 -49,100.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 50,000.00 .00 900.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 75,000.00 .00 75,900.00 4 197 GEN 04/17/24 INV iNVESTMENIT LIQUIDATED .00 100,000.00 -24,100.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 130,000.00 .00 105,900.00 5 164 GEN 05/14/24 INV INVESTMENT LIQUIDATED .00 4,500.00 101,400.00 5 203 GEN 05/15/24 INV INVESTMENT LIQUIDATED .00 50,000.00 51,400.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 60,000.00 .00 111,400.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 25,000.00 .00 136,400.00 7 459 GEN 07/19/24 INV INVESTMENT LIQUIDATED .00 85,000.00 51,400.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 140,000.00 .00 191,400.00 164-111400 ► ► ► ►► ►► ►► r� ►� TOTALS •• FUND 164 MENTAL HEALTH 4 288,60 2,5 1.00 :f :• FUND 180.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 121,715.54 1 50 GEN O1/08/24 INV INVESTMENT LIQUIDATED .00 105.00 -105.00 1 130 GEN O1/10/24 INV INVESTMENT LIQUIDATED .00 5,000.00 -5,105.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 28,000.00 .00 22,895.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 60,000.00 .00 82,895.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 10,000.00 .00 92,895.00 7 88 GEN 07/08/24 INV INVESTMENT LIQUIDATED .00 4,610.54 88,284.46 use rrt generated: f07/2024 10:53 Page 4 Program ID: glatrbal 3�1 Mason County, WA Enterprise ERP , ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 180 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER INL SRC EFF DATE REFERENCE 180-111400 121,715.54 98,000.00 9,715.54 88,284.46 210,000.00 TOTALS FOR .0 TREASURER'S M&O FUND 121,715.54 98,000.00 9,715.54 284.46 210,000.00 190 VETERANS ASSISTANCE 190.000000.000.000.000.00.111400.00 .00. CASH IN INVESTMENTS 250,370.00 1 130 GEN O1/10/24 INV INVESTMENT ACQUIRED 700.00 .00 700.00 1 358 GEN O1/25/24 INV INVESTMENT LIQUIDATED .00 662.00 38.00 1 508 GEN O1/31/24 INV INVESTMENT LIQUIDATED .00 12,000.00 -11,962.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 900.00 .00 -11,062.00 2 204 GEN 02/15/24 INV INVESTMENT LIQUIDATED .00 1,174.00 -12,236.00 2 408 GEN 02/28/24 INV INVESTMENT LIQUIDATED .00 4,600.00 -16,836.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 4,000.00 .00 -12,836.00 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 8,700.00 -21,536.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 1,000.00 .00 -20,536.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 40,000.00 .00 19,464.00 6 163 GEN O6/13/24 INV INVESTMENT ACQUIRED 14,000.00 .00 33,464.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 13,000.00 20,464.00 8 76 GEN O8/07/24 INV INVESTMENT LIQUIDATED .00 8,800.00 11,664.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 5,000.00 .00 16,664.00 9 230 GEN 09/19/24 INV INVESTMENT LIQUIDATED .00 800.00 15,864.00 9 341 GEN 09/27/24 INV INVESTMENT LIQUIDATED .00 400.00 15,464.00 190-111400 250,370.00 65,60 0.00 50,136.00 '� TOTALS •• . 190 VETERANS ASSISTANCE 5 70.00 65, 00.00 50,136.00 15,4 4.00. 265,834.00 000.000.000.000.00.111400.0 CASH IN INVESTMENTS 96,961.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 500.00 .00 500.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 3,000.00 .00 3,500.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 1,500.00 .00 5,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 15,000.00 .00 20,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 5,000.00 .00 25,000.00 7 84 GEN 07/05/24 INV INVESTMENT LIQUIDATED .00 1,000.00 24,000.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 307.00 .00 24,307.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 1,900.00 .00 26,207.00 194-111400 96,961.00 000 00 MASON LAKE MNGMT DIST 1. 0 195.0 .00 00.000. .111400.0000.00. CASH IN INVESTMENTS 7,221.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,000.00 .00 1,000.00 Report generated: 10/07/2024 10:53 Page 5 User: Emf Program ID: glatrbal 15 Mason County, WA Enterprise ERP(, �;J ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 195 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 800.00 .00 1,800.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 6,500.00 .00 8,300.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 1,200.00 .00 9,500.00 19000440-111400 1/ TOTALS •• FUND 195 SPENCER LAKE MNGMT DIST #3 7,221.00 9,500.00 .00 9,500.00 16,721.00 f • • 199.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 12,951.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 500.00 .00 500.00 2 204 GEN 02/15/24 INV INVESTMENT LIQUIDATED .00 84.00 416.00 5 203 GEN 05/15/24 INV INVESTMENT LIQUIDATED .00 6.00 410.00 8 76 GEN O8/07/24 INV INVESTMENT LIQUIDATED .00 70.00 340.00 199-111400 // -----500.00---- -160.00--- 1 11 // ISLAND LAKE MNGMT DIST #1 12,951.00 500.00 160.00 340.00 13,291.00 f it :• 205.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 19,908.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 994,000.00 .00 994,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 3,000.00 .00 997,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 4,000.00 .00 1,001,000.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 925,000.00 76,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 9,000.00 .00 85,000.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 700.00 .00 85,700.00 205-111400 •1: /1 / 1 11 1/ /11 /1 1/ /1 / .1: 11 TOTALSO • 205 PW FACILITY 2007 BOND 19,908.00 1,010,700.00 925,000.00 85,700.00 105,608.00 215 • • 2013 BOND 215.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS - POOL 84,464.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 96,000.00 .00 96,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,400.00 .00 97,400.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 14,000.00 .00 111,400.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 25,000.00 86,400.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 3,500.00 .00 89,900.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 1,700.00 .00 91,600.00 215-111400 Report generated: 10/07/2024 10:53 Page 6 user: Emf r rog ram ID: glatrhal e Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 250 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE TOTALS FOR FUND 215 MASON CTV LTGO 2013 BOND 84,464.00 116,600.00 25,000.00 91,600.00 176,064.00 210 MC LTG 10 :• • 250.000000.000.000.000.00.111400.0000. 0. CASH IN INVESTMENTS 29,018.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 235,000.00 .00 235,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,100.00 .00 236,100.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 1,200.00 .00 237,300.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 14,000.00 223,300.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 2700.00 .00 226000.00 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 1:000.00 .00 227:000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 2,300.00 .00 229,300.00 250-111400 TOTALSO MC LTGo 2006 BOND 29,018.00 243,300.00 14,000.00 229,300.00 258,318.00 350.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 2,201,156.00 1 416 GEN 01/26/24 INV INVESTMENT LIQUIDATED .00 265,166.00 -265,166.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 11,000.00 .00 -254,166.00 2 301 GEN 02/22/24 iNV INVESTMENT LIQUIDATED .00 174,000.00 -429,166.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 18,000.00 .00 -410,166.00 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 13,000.00 .00 -397,166.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 130,000.00 .00 -267,166.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 50,000.00 .00 -217,166.00 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 310,000.00 .00 92,834.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 140,000.00 .00 232,834.00 350-111400 TOTALS FOR FUND 350 REET 1 - CAPITAL IMPROVEMENTS 2,201,156.00 672,000.00 439,166.00 232,834.00 2,433,990.00 W77—APITAL IMPROVEMENTS 351.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 5,898,658.00 1 130 GEN 01/10/24 INV INVESTMENT ACQUIRED 100,000.00 .00 100,000.00 1 508 GEN 01/31/24 INV INVESTMENT LIQUIDATED .00 862,000.00 -762,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 88,000.00 .00 -674,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 140,000.00 .00 -534,000.00 4 155 GEN 04/15/24 INV INVESTMENT LIQUIDATED .00 20,000.00 -554,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 170,000.00 .00 -384,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 80,000.00 .00 -304,000.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 150,000.00 .00 -154,000.00 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 200,000.00 .00 46,000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 250,000.00 .00 296,000.00 Report generated: 10/07/2024 10:53 Page 7 user: E.t Program ID: glatrhal Mason County, WA Enterprise ERP ( �;! ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 3S1 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 351-111400 5,898,658.00 1,178,000.00 882,000.00 296,000.00 6,194,658.00 TOTALS •• FUND I REET 2 CAPITAL IMPROVEMENTS 5,89 ,658.00 1,17-"00.00 882,000.00 296,000.00 6,194,658.00 :402 MASON COUNTY LANDFILL 4 2.0 .000. .0 .00.111400.0 00.00. CASH IN INVESTMENTS 3,113,000.00 1 130 GEN 01/10/24 INV INVESTMENT LIQUIDATED .00 9,000.00 -9,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 95,000.00 .00 86,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED S00,000.00 .00 S86,000.00 4 126 GEN 04/11/24 INV INVESTMENT LIQUIDATED .00 156,000.00 430,000.00 4 155 GEN 04/15/24 INV INVESTMENT LIQUIDATED .00 400,000.00 30,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 200,000.00 .00 230,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 750,000.00 .00 980,000.00 7 459 GEN 07/19/24 INV INVESTMENT LIQUIDATED .00 1,600.00 978,400.00 8 185 GEN 08/16/24 INV INVESTMENT LIQUIDATED .00 222,000.00 756,400.00 8 227 GEN 08/21/24 INV INVESTMENT LIQUIDATED .00 38,000.00 718,400.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 400,000.00 .00 1,118,400.00 402-111400 fff ff fff ff .ff ff -ff ff off ff TOTALS •• FUND 402 MASON COUNTY LANDFILL 3,113,000.00 1,945,000.00 826,600.00 1,118,400.00 4,231,400.00 f3BAY,�CASE INLET UTILITY 000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 2,651,839.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 100,000.00 .00 100,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 130,000.00 .00 230,000.00 4 15S GEN 04/1S/24 INV INVESTMENT ACQUIRED 30,000.00 .00 260,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 140,000.00 .00 400,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 4,000.00 .00 404,000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 60,000.00 .00 464,000.00 403-111400 ff 464,000.00 ff - fff ff if TOTALS •• • f N. BAY CASE INLET UTILITY 2,6S1,839.00 464,000.00 .00 464,000.00 3,115,8 .00 412.000000.0%E091E600.00.111400.0OMM. CASH IN INVESTMENTS 59S,000.00 S 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 28,000.00 .00 29,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 14,000.00 .00 42,000.00 412-111400 fff ff fff ff ff fff ff fff ff BEARDS COVE WATER 595,000.00 22,000.00 .00 42,000.00 631,000.00 • Report generated: 10/07/2024 10:53 Page 8 user: rmf Program ID: glatrbal Mason County, WA Enterprise ERP '6 ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 413 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE DATE REFERENCE 413.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 3,385,890.98 1 130 GEN O1/10/24 INV INVESTMENT LIQUIDATED .00 240,000.00 -240,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 2,500,000.00 .00 2,260,000.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 213,000.00 .00 2,473,000.00 5 18 GEN 05/02/24 INV INVESTMENT LIQUIDATED .00 242,000.00 2,231,000.00 5 58 GEN 05/08/24 INV INVESTMENT LIQUIDATED .00 12,000.00 2,219,000.00 5 137 GEN 05/10/24 INV INVESTMENT LIQUIDATED .00 50.00 2,218,950.00 5 140 GEN 05/13/24 INV INVESTMENT LIQUIDATED .00 500,000.00 1,718,950.00 413-111400 .•1 1/1 11 1 1 /• 1 11 1• :•1 • •.. I • BELFAIR WW &WATER RECLAMATION 3,385,890.98 2,713,000.00 994,050.00 1,718,950.00 5,104,840.98 IA DFLL 428.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 448,203.90 1 130 GEN O1/10/24 INV INVESTMENT ACQUIRED 2,000.00 .00 2,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 100.00 .00 2,100.00 2 301 GEN 02/22/24 INV INVESTMENT LIQUIDATED .00 1,900.00 200.00 3 160 GEN 03/12/24 INV INVESTMENT ACQUIRED 1,900.00 .00 2,100.00 3 337 GEN 03/21/24 INV INVESTMENT LIQUIDATED .00 1,750.00 350.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 1,500.00 .00 1,850.00 5 311 GEN 05/22/24 INV INVESTMENT LIQUIDATED .00 10,000.00 -8,150.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 4,900.00 .00 -3,250.00 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 6.10 .00 -3,243.90 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 3,000.00 .00 -243.90 9 341 GEN 09/27/24 INV INVESTMENT LIQUIDATED .00 4,700.00 -4,943.90 428-111400 • •1 •1. 1 1 11 •1 .• 11 • •• RESERVE LANDFILL 448,203.90 13,406.10 18,350.00 -4,943.90 443,260.00 1 • • 501.000000.000.000.000.00.111400.0000.00. CASH IN INVESTMENTS 5,112,000.00 2 151 GEN 02/13/24 INV INVESTMENT ACQUIRED 20,000.00 .00 20,000.00 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 75,000.00 .00 95,000.00 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 200,000.00 .00 295,000.00 8 89 GEN O8/12/24 INV INVESTMENT ACQUIRED 76,000.00 .00 371,000.00 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 35,000.00 .00 406,000.00 501-111400 //1 11 1. 1/1 /1 1/ •/. 111 /1 /11 1/ • •' • 501 EQUIPMENT RENTAL & REVOLVING 5,11 ,000.00 406,000.00 .00 406,000.00 5,518,000. • 662.001010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 92,000.00 Report generated: 10/07/2024 10:53 Page 9 user: emf Program iD: glatrhal Mason County, WA Enterprise ERP(`# � ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 662 ACCOUNT ,4,CCOUNTNNAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE DATE REFERENCE 66200020-111400 92,000.00 .00 .00 .00 92,000.00 CEMETERY DISTRICT #1 92,000.00 .00 .00 .00 92,000.00 665 FIRE DISTRICTS 665.003010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 42,291.48 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 42,291.48 -42,291.48 66SO0480-111400 ii i• 665.003020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 147,850.54 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 147,850.54 -147,850.54 66500530-111400 : • r• : • •� 665.003040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 253,439.91 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 253,439.91 -253,439.91 66500580-111400 Mm 44 •• 665.004020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 461.92 66500680-111400 Ii- 665.005020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS .00 5 137 GEN 05/10/24 INV INVESTMENT ACQUIRED 364,438.95 .00 364,438.95 7 352 GEN 07/11/24 INV INVESTMENT ACQUIRED 379,740.76 .00 744,179.71 66500830-111400 �� •� 665.005040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS .00 5 137 GEN 05/10/24 INV INVESTMENT ACQUIRED 774,619.22 .00 774,619.22 7 352 GEN 07/11/24 INV INVESTMENT ACQUIRED 493,181.88 .00 1,267,801.10 66500880-111400 •i :r ii :• ii i 665.006020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 125,419.63 66501030-111400 00 00 00 665.010010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS - POOL 3,301,536.99 1 50 GEN 01/08/24 INV INVESTMENT LIQUIDATED .00 166,351.01 -166,351.01 1 159 GEN 01/16/24 INV INVESTMENT LIQUIDATED .00 50,557.36 -216,908.37 2 151 GEN 02/13/24 INV INVESTMENT LIQUIDATED .00 303,076.18 -519,984.55 2 236 GEN 02/20/24 INV INVESTMENT LIQUIDATED .00 8,436.59 -528,421.14 3 97 GEN 03/11/24 INV INVESTMENT LIQUIDATED .00 194,272.31 -722,693.45 4 67 GEN 04/08/24 INV INVESTMENT LIQUIDATED .00 117,037.11 -839,730.56 5 140 GEN 05/13/24 INV INVESTMENT ACQUIRED 607,566.66 .00 -232,163.90 6 260 GEN 06/20/24 INV INVESTMENT LIQUIDATED .00 21,808.11 -253,972.01 Report generated: 10/07/2024 10:53 Page 10 user: Emf program ID: glatrbal j Mason County, WA Enterprise ERP (;'�'�?j ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 665 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER__ JNL SRC EFF DATE REFERENCE 7 88 GEN 07/08/24 INV INVESTMENT LIQUIDATED .00 499 218.51 -753 190.52 7 365 GEN 07/15/24 INV INVESTMENT LIQUIDATED .00 33:632.43 -786:822.95 8 89 GEN 08/12/24 INV INVESTMENT LIQUIDATED .00 28,529.86 -815,352.81 9 80 GEN 09/10/24 INV INVESTMENT LIQUIDATED .00 209,768.00 -1,025,120.81 66510002-111400 665.010030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 24,867.90 2 235 GEN 02/20/24 INV INVESTMENT LIQUIDATED .00 2,691.60 -2,691.60 5 140 GEN 05/13/24 INV INVESTMENT LIQUIDATED .00 793.46 -3,485.06 6 75 GEN 06/10/24 INV INVESTMENT LIQUIDATED .00 4,934.40 -8,419.46 66010037-111400 •+ +i 665.012010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 3,000.00 66501730-111400 3,000.00 +s rr •• +++ +s 665.012020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 18,726.64 66501780-111400 665.012040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 9,765.38 66501830-111400 rt er +r 665.012060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 3,301.67 66501880-111400 01.67 .00 ri 0+ 3,301.W 665.013020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 2,131.03 66501980-111400 1 665.016010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 5,248.67 66502130-111400 00 +r r• 665.016020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 50,942.08 66502180-111400 s 665.016040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 700.00 66502230-111400 665.017010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 30,531.68 66502330-111400 + 665.017040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 86,665.44 Report generated: 10/07/2024 10:53 user: Elf Page 11 ❑rogram TD: glatrbal IA Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 665 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER 3NL SRC EFF DATE REFERENCE 66502380-111400 86,665.44 .00 .00 .00 86,665.44 665.018010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 144,511.04 66502480-111400 r• rr ++ it +• 665.018020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 137,916.00 66502530-111400 137,916.00 ++ 00 ++ ++ 665.018040.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 116,362.33 66SO2630-111400 ++ rr ++ 665.018060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 23.43 66502680-111400 23.43 .00 rr ++ • R Mair4rim FIRE DISTRICTS 4,505,693.76 2,619,547.47 2,084,688.86 534,858.61 5,040,552.37 668.010010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 17,7SO,000.00 66800006-111400 + +++ ++ r+ ++ rr17,750,000.00 MASON COUNTY TRANSIT• 17,750,000.00 .00 .00 .00 17,750,000.00 • PORTS 670.0 001 .000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 6,314.73 2 75 GEN 02/07/24 INV INVESTMENT LIQUIDATED .00 1,500.00 -1,500.00 3 78 GEN 03/06/24 INV INVESTMENT LIQUIDATED .00 4,814.73 -6,314.73 67000080-111400 670.005010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 21,123.36 67000130-111400 it ++ rr 670.006010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 537.00 2 75 GEN 02/07/24 INV INVESTMENT LIQUIDATED .00 500.00 -500.00 67000180-111400 ++ rr MAD rr rr +e 670.010010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 200,000.00 67000230-111400 ii rr+ ri +r rr +1 r+ arr ++ 670.020010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 70,836.62 Report generated: 10/07/2024 10:53 User: E f Page 12 Program ID: glatrbal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 670 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 9 230 GEN 09/19/24 INV INVESTMENT ACQUIRED 60,000.00 .00 60,000.00 67000280-111400 M+ .+ +++ of 670.020030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 7,832.30 9 230 GEN 09/19/24 INV INVESTMENT ACQUIRED 10,000.00 .00 10,000.00 67000330-111400 + + +++ ++ ++ + +++ ++ + 670.030010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 343,836.50 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 15,000.00 -15,000.00 67000380-111400 ++ +++ ++ +++ ++ + • •• • 670 PORTS ,4 10,000.00 4. 4 5.27 698,665.78 675 6 5.HOSPITAL1 CASH IN INVESTMENTS 90,767,785.39 1 159 GEN O1/16/24 INV INVESTMENT ACQUIRED 415,722.02 .00 415,722.02 2 118 GEN 02/09/24 INV INVESTMENT ACQUIRED 431,013.36 .00 846,735.38 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 523,604.54 .00 1,370,339.92 3 79 GEN 03/07/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 370,339.92 3 264 GEN 03/19/24 INV INVESTMENT LIQUIDATED .00 2,000,000.00 -1,629,660.08 4 4 GEN 04/01/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 -2,629,660.08 4 67 GEN 04/08/24 INV INVESTMENT ACQUIRED 512,577.67 .00 -2,117,082.41 4 282 GEN 04/23/24 INV INVESTMENT ACQUIRED 2,000,000.00 .00 -117,082.41 5 18 GEN 05/02/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 -1,117,082.41 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 1,327,459.84 .00 210,377.43 5 255 GEN 05/21/24 INV INVESTMENT ACQUIRED 2,000,000.00 .00 2,210,377.43 5 324 GEN 05/23/24 INV INVESTMENT LIQUIDATED .00 1,032,064.25 1,178,313.18 6 75 GEN 06/10/24 INV INVESTMENT ACQUIRED 680,944.83 .00 1,859,258.01 7 84 GEN 07/05/24 INV INVESTMENT LIQUIDATED .00 2,000,000.00 -140,741.99 7 88 GEN 07/09/24 INV INVESTMENT ACQUIRED 441,967.07 .00 301,225.08 7 328 GEN 07/10/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 -698,774.92 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 428,073.94 .00 -270,700.98 8 136 GEN 08/14/24 INV INVESTMENT ACQUIRED 2,000,000.00 .00 1,729,299.02 8 267 GEN O8/22/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 729,299.02 9 80 GEN 09/10/24 INV INVESTMENT ACQUIRED 475,049.33 .00 1,204,348.35 67500130-111400 + e + •. 675.001020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 66,275.56 1 159 GEN O1/16/24 INV INVESTMENT ACQUIRED 279.89 .00 279.89 2 118 GEN 02/09/24 INV INVESTMENT ACQUIRED 290.22 .00 570.11 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 290.75 .00 860.86 4 67 GEN 04/08/24 INV INVESTMENT ACQUIRED 273.01 .00 1,133.87 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 292.83 .00 1,426.70 6 75 GEN 06/10/24 INV INVESTMENT ACQUIRED 283.92 .00 1,710.62 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 294.79 .00 2,005.41 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 286.76 .00 2,292.17 Report generated: 10/07/2024 10:53 Page 13 User: Emf Program ID: glatrbal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 675 ACCOUNT ACCOUNTNNAME BEG. BALANCE DEBITS CREDITSi BALANCE PER I L SRC EFF DATE REFERENCE 9 80 GEN 09/10/24 INV INVESTMENT ACQUIRED 298.17 .00 2,590.34 67500180-111400 •+ e+ '+ '� 675.001035.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 5,570,683.90 1 159 GEN 01/16/24 INV INVESTMENT ACQUIRED 24,707.22 .00 24,707.22 2 118 GEN 02/09/24 INV INVESTMENT ACQUIRED Z5,626.98 .00 50,334.20 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 25,677.38 .00 76,011.58 4 67 GEN 04/08/24 INV INVESTMENT ACQUIRED 24,114.08 .00 100,125.66 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 25,874.35 .00 126,000.01 6 75 GEN 06/10/24 INV INVESTMENT ACQUIRED 25,090.20 .00 151,090.21 7 88 GEN 07/08/24 INV INVESTMENT ACQUIRED 26,059.21 .00 177,149.42 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 2S,352.35 .00 202,501.77 9 80 GEN 09/10/24 INV INVESTMENT ACQUIRED 26,369.36 .00 228,871.13 67500230-111400 + •+ ++ r 67S.002015.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 580,000.00 67500520-111400 :r rr+ re rr rr e9 :r rrr rr • i' HOSPITAL DISTRICTS• 96,984,744.85 11,467,874.07 10,032,064.25 1,435,809.62 98,420,554.67 MWJPOZMNDM�� 685.042010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 394,819.29 4 126 GEN 04/11/24 INV INVESTMENT LIQUIDATED .00 100,000.00 -100,000.00 68500060-111400 of ++ +++ +e r+ r+r rr 685.042030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 524.67 68500190-111400 +• rr +e 685.042060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 74,166.60 68500320-111400 685.042080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 1,683.69 68500450-111400 683.69 .00 er it 685.042090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 100,216.95 68500580-111400 rr +r rr +e re 685.054010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 402,608.07 1 508 GEN 01/31/24 INV INVESTMENT LIQUIDATED .00 20,000.00 -20,000.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 40,000.00 .00 20,000.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 100,000.00 .00 120,000.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 100,000.00 20,000.00 Report generated: 10/07/2024 10:53 Page 14 user: Emf Program iD: glatrhal - l� Mason County, WA Enterprise ERP �.' ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER 3NL SRC EFF DATE REFERENCE 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 25,000.00 .00 45,000.00 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 100,000.00 .00 145,000.00 8 400 GEN O8/30/24 INV INVESTMENT ACQUIRED 100,000.00 .00 245,000.00 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 100,000.00 145,000.00 68500710-111400 402,608.07 365,000.00 220,000.00 685.054030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 67,165.01 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 15,000.00 .00 15,000.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 40,000.00 .00 55,000.00 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 10,000.00 .00 65,000.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 60,000.00 5,000.00 68500840-111400 67,165.01 65,000.00 60,000.00 5,000.00 + 685.054060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 147,499.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 20,000.00 .00 20,000.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 50,000.00 .00 70,000.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 50,000.00 .00 120,000.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 200,000.00 .00 320,000.00 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 90,000.00 .00 410,000.00 68500952-111400 ++ + +++ ++ ++ + ++ ++ ++ 685.054080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 7,894.72 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 5,000.00 .00 5,000.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 1,000.00 4,000.00 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 4,000.00 .00 8,000.00 68500970-111400 9,000.00 8,000.00 15 685.054090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 146,603.80 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 4,000.00 .00 4,000.00 68501100-111400 .+ .+ 4,000.00 + i++ ++ + .+ •+ 685.309010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS .00 5 97 GEN 05/09/24 INV INVESTMENT ACQUIRED 1,293,435.98 .00 1,293,435.98 5 137 GEN 05/10/24 INV INVESTMENT LIQUIDATED .00 527,438.75 765,997.23 5 203 GEN 05/15/24 INV INVESTMENT LIQUIDATED .00 195,000.00 570,997.23 5 255 GEN 05/21/24 INV INVESTMENT ACQUIRED 44,657.77 .00 615,655.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 615,655.00 .00 68501750-111400 MMMEM +► ++ 685.309030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 30,632.12 1 416 GEN 01/26/24 INV INVESTMENT ACQUIRED 56,468.66 .00 56,468.66 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 133.86 .00 56,602.52 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 181.93 .00 56,784.45 4 4 GEN 04/01/24 INV INVESTMENT LIQUIDATED .00 85,000.00 -28,215.55 5 51 GEN 05/06/24 INV INVESTMENT ACQUIRED 1,266.43 .00 -26,949.12 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 10.18 .00 -26,938.94 Report generated: 10/07/2024 10:53 Page 15 user: Emf Program 10: glatrbal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNTACCOUNT DEBITS CREDITS + PER 3NL SRC EFF DATE REFERENCE 7 48 GEN 07/03/24 INV INVESTMENT ACQUIRED 15.16 .00 -26,923.78 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 15.58 .00 -26,908.20 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 16.21 .00 -26,891.99 68501880-111400 • +• + +�� ++ F 685.309050.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 245,500.76 1 416 GEN 01/26/24 INV INVESTMENT ACQUIRED 589.49 .00 589.49 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 1,080.68 .00 1,670.17 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 181.75 .00 1,851.92 5 51 GEN 05/06/24 INV INVESTMENT ACQUIRED 1,647.16 .00 3,499.08 6 163 GEN 06/13/24 INV INVESTMENT LIQUIDATED .00 452.33 3,046.75 7 48 GEN 07/03/24 INV INVESTMENT ACQUIRED 1,091.18 .00 4,137.93 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 1055.71 .00 5,193.64 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 1:098.29 .00 6,291.93 68502010-111400 245,500.76 685.309060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 870,323.92 1 416 GEN 01/26/24 INV INVESTMENT ACQUIRED 36,447.08 .00 36,447.08 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 20,058.50 .00 56,505.58 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 287,769.03 .00 344,274.61 4 256 GEN 04/19/24 INV INVESTMENT ACQUIRED 201,285.15 .00 545,559.76 4 396 GEN 04/29/24 INV INVESTMENT ACQUIRED 500,000.00 .00 1,045,559.76 5 51 GEN 05/06/24 INV INVESTMENT ACQUIRED 1,318,463.39 .00 2,364,023.15 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 715,000.00 1,649,023.15 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 16,612.38 .00 1,665,635.53 7 48 GEN 07/03/24 INV INVESTMENT ACQUIRED 45,841.75 .00 1,711,477.28 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 32,026.77 .00 1,743,504.05 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 31,804.70 .00 1,775,308.75 68502140-111400 • '+ 1. ++ +� 685.309080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 333,868.38 6 66 GEN 06/06/24 INV INVESTMENT LIQUIDATED .00 2,000.00 -2,000.00 68502270-111400 +t +++ ++ • • +► 685.309090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 68,220.35 1 416 GEN 01/26/24 INV INVESTMENT LIQUIDATED .00 12,979.12 -12,979.12 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 275.66 .00 -12,703.46 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 6,087.63 .00 -6,615.83 4 256 GEN 04/19/24 INV INVESTMENT ACQUIRED 226.27 .00 -6,389.56 5 51 GEN 05/06/24 INV INVESTMENT ACQUIRED 264.60 .00 -6,124.96 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 260.09 .00 -5,864.87 7 48 GEN 07/03/24 INV INVESTMENT ACQUIRED 270.46 .00 -5,594.41 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 223,447.20 .00 217,852.79 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 262.90 .00 218,115.69 68502400-111400 • °' 685.311010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 8,453,044.29 Report generated: 10/07/2024 10:53 Page 16 User: Fief Program ID: glatrbal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 1 508 GEN O1/31/24 INV INVESTMENT LIQUIDATED .00 825,809.11 -825,809.11 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 66,292.34 .00 -759,516.77 3 34 GEN 03/05/24 INV INVESTMENT LIQUIDATED .00 845.56 -760,362.33 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 159,566.14 .00 -600,796.19 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 570,443.71 .00 -30,352.48 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 30,707.22 .00 354.74 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 1,119,305.88 -1,118,951.14 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 151,835.54 .00 -967,115.60 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 351,341.70 .00 -615,773.90 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 142,991.04 .00 -472,782.86 68502530-111400 +1 ^3 685.311030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 1,874,947.75 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 33,237.19 .00 33,237.19 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 8,711.39 .00 41,948.58 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 25,433.78 16,514.80 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 8,164.68 .00 24,679.48 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 171,307.95 -146,628.47 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 11,814.41 -158,442.88 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 933,256.13 .00 774,813.25 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 203,283.56 571,529.69 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 12,236.62 559,293.07 68502660-111400 685.311060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 659.11 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 2.77 .00 2.77 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 2.88 .00 5.65 _ 3 -498 GEN 03/29/24 INV INVESTMENT ACQUIRED 2.89 - .00 8.54 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 2.71 .00 11.25 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 2.91 .00 14.16 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 2.81 .00 16.97 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 2.93 .00 19.90 8 400 GEN O8/30/24 INV INVESTMENT ACQUIRED 2.84 .00 22.74 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 2.95 .00 25.69 68310190-111400 00 80 685.311080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 34,201.90 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 1,011.71 .00 1,011.71 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 4,507.29 .00 5,519.00 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 1,626.12 3,892.88 4 425 GEN 04/30/24 INV INVESTMENT LIQUIDATED .00 2,466.52 1,426.36 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 5,414.53 .00 6,840.89 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 1,770.52 5,070.37 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 .48 5,069.89 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 984.50 .00 6,054.39 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 2,379.06 3,675.33 68502790-111400 685.311090.000.000.111.40.111400.0000.00. Report generated: 10/07/2024 10:53 Page 17 User: Emf Program ID: glatrbal 49 Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE DATE REFERENCE CASH IN INVESTMENTS 54,707.89 1 508 GEN 01/31/24 INV INVESTMENT ACQUIRED 230.44 .00 230.44 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 238.87 .00 469.31 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 239.51 .00 708.82 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 1,120.68 .00 1,829.50 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 11,517.45 -9,687.95 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 233.79 .00 -9,454.16 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 282,877.31 .00 273,423.15 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 134,113.41 .00 407,536.56 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 237.69 .00 407,774.25 68502920-111400 1 685.402010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 143,411.17 1 41 GEN 01/05/24 INV INVESTMENT ACQUIRED 720,000.00 .00 720,000.00 1 50 GEN 01/08/24 INV INVESTMENT LIQUIDATED .00 15,000.00 705,000.00 1 238 GEN 01/18/24 INV INVESTMENT LIQUIDATED .00 175,000.00 530,000.00 2 59 GEN 02/06/24 INV INVESTMENT LIQUIDATED .00 6,000.00 524,000.00 2 222 GEN 02/16/24 INV INVESTMENT LIQUIDATED .00 120,000.00 404,000.00 2 235 GEN 02/20/24 INV INVESTMENT LIQUIDATED .00 16,000.00 388,000.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 157,000.00 .00 545,000.00 3 79 GEN 03/07/24 INV INVESTMENT ACQUIRED 60,000.00 .00 605,000.00 3 248 GEN 03/18/24 INV INVESTMENT LIQUIDATED .00 140,000.00 465,000.00 3 337 GEN 03/21/24 INV INVESTMENT ACQUIRED 65,000.00 .00 530,000.00 4 51 GEN 04/04/24 INV INVESTMENT LIQUIDATED .00 110,000.00 420,000.00 4 246 GEN 04/18/24 INV INVESTMENT ACQUIRED 100,000.00 .00 520,000.00 5 209 GEN 05/16/24 INV INVESTMENT ACQUIRED 1,060,000.00 .00 1,580,000.00 5 324 GEN 05/23/24 INV INVESTMENT LIQUIDATED .00 490,000.00 1,090,000.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 450,000.00 640,000.00 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 60,000.00 .00 700,000.00 6 260 GEN 06/20/24 INV INVESTMENT LIQUIDATED .00 105,000.00 595,000.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 678,411.17 -83,411.17 68503050-111400 2,222,000.00 0 + +++ ++ 685.402030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 92,500.00 3 79 GEN 03/07/24 INV INVESTMENT ACQUIRED 23,000.00 .00 23,000.00 4 246 GEN 04/18/24 INV INVESTMENT LIQUIDATED .00 2,000.00 21,000.00 4 352 GEN 04/25/24 INV INVESTMENT LIQUIDATED .00 29,000.00 -8,000.00 5 209 GEN 05/16/24 INV INVESTMENT LIQUIDATED .00 35,000.00 -43,000.00 5 324 GEN 05/23/24 INV INVESTMENT LIQUIDATED .00 25,000.00 -68,000.00 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 60,000.00 .00 -8,000.00 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 60,000.00 .00 52,000.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 144,500.00 -92,500.00 68503180-111400 �• •• + + •• •• ++ +• ++ 685.402060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 361,000.00 1 41 GEN 01/05/24 INV INVESTMENT ACQUIRED 13,000.00 .00 13,000.00 2 59 GEN 02/06/24 INV INVESTMENT ACQUIRED 7,50Q.00 .00 20,500.00 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 25,000.00 .00 45,500.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 50,000.00 .00 95,500.00 Report generated: 10/07/2024 10:53 Page 18 user: Emf Program ID: glatrbal Mason County, WA Enterprise ERP \' ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT END BALANCE ACCOUNT NAME BEG. BALANCE DEBTTS CREDITS NET CHANGE PER INL SRC EFF DATE REFERENCE 3 79 GEN 03/07/24 INV INVESTMENT ACQUIRED 33,000.00 .00 128,500.00 3 337 GEN 03/21/24 INV INVESTMENT ACQUIRED 40,000.00 .00 168,500.00 4 51 GEN 04/04/24 INV INVESTMENT ACQUIRED 40,000.00 .00 208,500.00 4 246 GEN 04/18/24 INV INVESTMENT ACQUIRED 100,000.00 .00 308,500.00 5 209 GEN 05/16/24 INV INVESTMENT ACQUIRED 640,000.00 .00 948,500.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 530,000.00 418,500.00 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 4,500.00 .00 423,000.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 8,500.00 .00 431,500.00 68503310-111400 ► + ►► ++ ►+ ► +►+ + ►► ►► ++ ++ 685.402080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 46,341.33 2 59 GEN 02/06/24 INV INVESTMENT LIQUIDATED .00 1,000.00 -1,000.00 2 222 GEN 02/16/24 INV INVESTMENT LIQUIDATED .00 1,000.00 -2,000.00 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 1,000.00 .00 -1,000.00 68503440-111400 ►►► ► +++ �+ + ►► 685.402090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 274,117.51 2 59 GEN 02/06/24 INV INVESTMENT ACQUIRED 60,000.00 .00 60,000.00 3 337 GEN 03/21/24 INV INVESTMENT ACQUIRED 1,000.00 .00 61,000.00 4 246 GEN 04/18/24 INV INVESTMENT LIQUIDATED .00 205,000.00 -144,000.00 5 209 GEN 05/16/24 INV INVESTMENT ACQUIRED 6,000.00 .00 -138,000.00 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 2,000.00 .00 -136,000.00 68503570-111400 ►+ +► + +++ ++ ►+► + ► 685.403010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 2,857,449.96 1 156 GEN 01/12/24 INV INVESTMENT LIQUIDATED .00 267,254.16 -267,254.16 1 508 GEN 01/31/24 INV INVESTMENT LIQUIDATED .00 242,823.57 -510,077.73 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 24,262.42 .00 485,815.31 2 235 GEN 02/20/24 INV INVESTMENT LIQUIDATED .00 290,613.31 -776,428.62 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 214,287.34 .00 -562,141.28 3 237 GEN 03/15/24 INV INVESTMENT LIQUIDATED .00 284,241.30 -846,382.58 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 172,448.03 .00 -673,934.55 4 1SS GEN 04/15/24 INV INVESTMENT LIQUIDATED .00 264,267.10 -938,201.65 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 408,908.27 .00 -529,293.39 5 203 GEN 05/15/24 INV INVESTMENT ACQUIRED 989,903.16 .00 460,609.78 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 1,137,844.95 -677,235.17 6 188 GEN 06/14/24 INV INVESTMENT LIQUIDATED .00 46,555.77 -723,790.94 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 679,361.48 -1,403,152.42 7 365 GEN 07/15/24 INV INVESTMENT LIQUIDATED .00 282,682.37 -1,685,834.79 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 1,202,151.80 .00 -483,682.99 8 136 GEN 08/14/24 INV INVESTMENT LIQUIDATED .00 258,538.53 -742,221.52 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 181,282.53 .00 -560,938.99 9 149 GEN 09/13/24 INV INVESTMENT LIQUIDATED .00 273,829.94 -834,768.93 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 293,959.70 -1,128,728.63 68503700-111400 685.403030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 206,082.85 1 156 GEN 01/12/24 INV INVESTMENT LIQUIDATED .00 80,296.69 -80,296.69 Report generated: 10/07/2024 10:53 Page 19 User: Emf Program in: glatrbal AI Mason County, WA Enterprise ERP ' � ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC •• 2 222 GEN 02/16/24 INV INVESTMENT LIQUIDATED .00 1,638.83 -81,935.52 3 237 GEN 03/15/24 INV INVESTMENT ACQUIRED 675.35 .00 -81,260.17 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 72,511.12 .00 -8,749.05 5 203 GEN 05/15/24 INV INVESTMENT ACQUIRED 72,977.44 .00 64,228.39 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 20,499.99 43,728.40 6 188 GEN 06/14/24 INV INVESTMENT ACQUIRED 689.26 .00 44,417.66 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 27,773.42 .00 72,191.08 7 365 GEN 07/15/24 INV INVESTMENT ACQUIRED 1,482.90 .00 73,673.98 8 136 GEN 08/14/24 INV INVESTMENT LIQUIDATED .00 22,529.26 51,144.72 8 400 GEN O8/30/24 INV INVESTMENT LIQUIDATED .00 99,080.84 -47,936.12 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 1,234.11 .00 -46,702.01 68503830-111400 1. •� �' 685.403060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 635,254.14 1 156 GEN O1/12/24 INV INVESTMENT ACQUIRED 24,341.53 .00 24,341.53 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 13,771.39 .00 38,112.92 3 237 GEN 03/15/24 INV INVESTMENT ACQUIRED 197,728.07 .00 235,840.99 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 133,319.82 .00 369,160.81 5 203 GEN OS/15/24 INV INVESTMENT ACQUIRED 997,203.50 .00 1,366,364.31 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 469,590.48 896,773.83 6 188 GEN 06/14/24 INV INVESTMENT ACQUIRED 366,378.68 .00 1,263,152.51 7 365 GEN 07/15/24 INV INVESTMENT ACQUIRED 39,021.39 .00 1,302,173.90 8 400 GEN 08/30/24 iNV INVESTMENT LIQUIDATED .00 700.00 1,301,473.90 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 105,021.85 .00 1,406,495.75 68503960-111400 �• rT 685.403080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 437,561.44 1 156 GEN O1/12/24 INV INVESTMENT LIQUIDATED .00 5,742.80 -5,742.80 1 508 GEN O1/31/24 INV INVESTMENT LIQUIDATED .00 11,425.36 -17,168.16 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 4,116.01 .00 -13,052.15 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 730.08 -13,782.23 3 237 GEN 03/15/24 INV INVESTMENT LIQUIDATED .00 11,032.07 -24,814.30 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 7,758.53 .00 -17,055.77 4 197 GEN 04/17/24 INV INVESTMENT ACQUIRED 6,299.93 .00 -10,755.84 4 425 GEN 04/30/24 INV INVESTMENT LIQUIDATED .00 3,136.54 -13,892.38 5 203 GEN 05/15/24 INV INVESTMENT ACQUIRED 3,180.22 .00 -10,712.16 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 34,643.13 -45,355.29 6 188 GEN 06/14/24 INV INVESTMENT LIQUIDATED .00 9,243.38 -54,598.67 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 8,579.28 .00 -46,019.39 7 365 GEN 07/15/24 INV INVESTMENT LIQUIDATED .00 7,905.20 -53,924.59 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 2,574.00 .00 -51,350.59 8 136 GEN 08/14/24 INV INVESTMENT ACQUIRED 2,182.90 .00 -49,167.69 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 20,305.00 -69,472.69 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 13,648.52 .00 -55,824.17 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 4,977.22 .00 -50,846.95 68504090-111400 685.403090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 335,048.20 1 156 GEN O1/12/24 INV INVESTMENT ACQUIRED 1,437.58 .00 1,437.58 Report generated: 10/07/2024 10:53 Page 20 user: Emf Program ID: glatrbal Mason County, WA Enterprise ERP ' ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 1,492.85 .00 2,930.43 3 237 GEN 03/15/24 INV INVESTMENT ACQUIRED 1,498.11 .00 4,428.54 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 1,401.44 .00 5,829.98 5 203 GEN 05/15/24 INV INVESTMENT ACQUIRED 1,506.60 .00 7,336.58 6 188 GEN 06/14/24 INV INVESTMENT ACQUIRED 1,459.80 .00 8,796.38 7 365 GEN 07/15/24 INV INVESTMENT ACQUIRED 1,517.72 .00 10,314.10 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 276,700.44 .00 287,014.54 68504220-111400 r•. r r rr + r. 685.404010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS - 693,486.11 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 95,000.00 .00 95,000.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 60,500.00 .00 155,500.00 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 75,000.00 80,500.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 500,000.00 .00 580,500.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 85,000.00 495,500.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 433,000.00 62,500.00 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 97,000.00 .00 159,500.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 149,000.00 10,500.00 68504350-111400 752,500.00 742,000.00 10,500,00 + 685.404030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 1,204,665.00 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 7,900.00 .00 7,900.00 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 1,900.00 6,000.00 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 8,000.00 -2,000.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 5,000.00 .00 3,000.00 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 2,250.00 750.00 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 13,000.00 -12,250.00 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 20,700.00 .00 8,450.00 68504480-111400 r• .. rr r+ ++ + ri r r ++ 685.404050.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 64,787.16 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 275.00 .00 275.00 2 429 GEN 02/29/24 iNV INVESTMENT ACQUIRED 350.00 .00 625.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 1,200.00 .00 1,825.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 250.00 .00 2,075.00 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 300.00 .00 2,375.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 300.00 .00 2,675.00 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 650.00 2,025.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 1,000.00 1,025.00 68504610-111400 r rr +*+ 685.404060.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 22,197.39 1 508 GEN O1/31/24 INV INVESTMENT ACQUIRED 325.00 .00 325.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 650.00 .00 975.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 700.00 .00 1,675.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 500.00 .00 2,175.00 5 514 GEN OS/31/24 INV INVESTMENT ACQUIRED 900.00 .00 3,075.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 800.00 .00 3,875.00 Report generated: 10/07/2024 10:53 page 21 User: Emf Program ID: glatrhal Mason County, WA Enterprise ERP ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 685 ACCOUNTACCOUNT DEBITS CREDITSY BALANCE •7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 275.00 .00 4,150.00 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 183.00 .00 4,333.00 68504740-111400 685.404080.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 26,020.76 1 508 GEN 01/31/24 INV INVESTMENT ACQUIRED 100.00 .00 100.00 2 429 GEN 02/29/24 INV INVESTMENT ACQUIRED 638.00 .00 738.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 200.00 .00 938.00 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 1,250.00 .00 2,188.00 5 514 GEN 05/31/24 INV INVESTMENT LIQUIDATED .00 750.00 1,438.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 1,000.00 .00 2,438.00 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 1,000.00 .00 3,438.00 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 2,300.00 1,138.00 68504883-111400 + +� + s+ •+ 685.404090.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 152,839.79 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 152,000.00 -152,000.00 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 156,000.00 .00 4,000.00 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 100.00 .00 4,100.00 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 1,100.00 .00 5,200.00 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 71,000.00 .00 76,200.00 68504995-111400 YY +Y 152,000.00 76 YY YY + TOTALS •• Y 685 SCHOOL DISTRICTS 20,862,041.08 17,874,832.61 14,246,555.22 3,628,277.39 24,490,318.47 "1 Y 690.001010. 00.000.111.40.111400.0000.00. CASH IN INVESTMENTS 711.57 69000080-111400 •+ i+ YY 690.001045.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 1,048.51 69000180-111400 1,048.51 .00 ++ +0 +'• 690.002010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 27,481.80 69000430-111400 491.60 ++ 0 .00 AD 690.002020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 26,983.79 69000480-111400 0+ ++ 0+ 690.002065.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 118,781.64 69000530-111400 690.002130.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 8,533.18 Report generated: 1110712024 10:53 Page 22 user: Emf Program ID: glatr6a1 Mason County, WA Enterprise ERP ' �� ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 690 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC BEE DATE REFERENCE 69000580-111400 8,533.18 .00 .00 .00 8,533.18 690.003020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 147,734.80 69000680-111400 00 00 00 8• 690.005010.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 120,000.00 4 29 GEN 04/03/24 INVACQ INVESTMENT ACQUIRED 454,123.87 .00 454,123.87 4 256 GEN 04/19/24 INV INVESTMENT LIQUIDATED .00 452,791.08 1,332.79 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 78,667.21 .00 80,000.00 69000880-111400 120,000.00 08 4S2,791.08 80 0 + 00 690.005020.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 379,343.10 1 238 GEN 01/18/24 INV INVESTMENT ACQUIRED 1,998.55 .00 1,998.55 2 2 GEN 02/01/24 INV INVESTMENT ACQUIRED 48,409.51 .00 50,408.06 2 75 GEN 02/07/24 INV INVESTMENT ACQUIRED 1,989.89 .00 52,397.95 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 1,962.10 .00 54,360.05 4 51 GEN 04/04/24 INV INVESTMENT ACQUIRED 2,156.57 .00 56,516.62 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 2,251.20 .00 58,767.82 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 2,187.30 .00 60,955.12 7 404 GEN 07/17/24 INVACQ INVESTMENT ACQUIRED 2,432.69 .00 63,387.81 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 2,218.43 .00 65,606.24 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 3,241.28 .00 68,847.52 69000930-111400 690.005030.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 42,867.07 1 238 GEN 01/18/24 INV INVESTMENT ACQUIRED 181.06 .00 181.06 2 75 GEN 02/07/24 INV INVESTMENT ACQUIRED - 187.53 .00 368.59 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 188.00 .00 556.59 4 51 GEN 04/04/24 INV INVESTMENT ACQUIRED 176.63 .00 733.22 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 189.40 .00 922.62 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 183.74 .00 1,106.36 7 404 GEN 07/17/24 INVACQ INVESTMENT ACQUIRED 190.67 .00 1,297.03 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 185.39 .00 1,482.42 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 192.61 .00 1,675.03 69000980-111400 690.005050.000.000.111.40.111400.0000.00. CASH IN INVESTMENTS 21,516.87 1 238 GEN 01/18/24 INV INVESTMENT ACQUIRED 6,386.70 .00 6,386.70 2 75 GEN 02/07/24 INV INVESTMENT ACQUIRED 6,411.28 .00 12,797.98 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 6,436.82 .00 19,234.80 4 51 GEN 04/04/24 INV INVESTMENT ACQUIRED 6,464.89 .00 25,699.69 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 6,503.34 .00 32,203.03 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 6,526.33 .00 38,729.36 7 404 GEN 07/17/24 INVACQ INVESTMENT ACQUIRED 6,557.74 .00 45,287.10 8 76 GEN C18/07/24 INV INVESTMENT ACQUIRED 6,573.41 .00 51,860.51 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 6,607.21 .00 58,467.72 9 239 GEN 09/20/24 INV INVESTMENT LIQUIDATED .00 78,476.61 -20,008.89 Report generated: 10/07/2024 10:53 Page 23 Program ID: glatrbal �1 Mason County, WA Enterprise ERP ' ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 690 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER 3NL SRC EFF DATE REFERENCE 69000032-111400 21,516.87 58,467.72 78,476.61 -20,008.89 1,507.98 690.005070.000,000.111.40.111400.0000.00. CASH IN INVESTMENTS 44,732.75 1 238 GEN 01/18/24 INV INVESTMENT ACQUIRED 188.94 .00 188.94 2 75 GEN 02/07/24 INV INVESTMENT ACQUIRED 195.70 .00 384.64 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 196.18 .00 580.82 4 51 GEN 04/04/24 INV INVESTMENT ACQUIRED 184.32 .00 765.14 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 197.64 .00 962.78 6 163 GEN 06/13/24 INV INVESTMENT ACQUIRED 191.73 .00 1,154.51 7 404 GEN 07/17/24 INVACQ INVESTMENT ACQUIRED 198.97 .00 1,353.48 8 76 GEN 08/07/24 INV INVESTMENT ACQUIRED 193.47 .00 1,546.95 9 51 GEN 09/06/24 INV INVESTMENT ACQUIRED 201.00 .00 1,747.95 69001130-111400 TbTALS F&VTU WATER DISTRICTS 939,735.08 663,529.30 531,267.69 132,261.61 1,071,996.69 8-0 DAI�Y CASH 800.000000.00 .010.111.40. 11400.0000.00. CASH IN INVESTMENTS ST POOL 39,596,648.15 1 41 GEN 01/05/24 INV INVESTMENT ACQUIRED 2,900,000.00 .00 2,900,000.00 1 50 GEN 01/08/24 INV INVESTMENT ACQUIRED 181,456.01 .00 3,081,456.01 1 130 GEN 01/10/24 INV INVESTMENT LIQUIDATED .00 1,600,000.00 1,481,456.01 1 156 GEN 01/12/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 481,456.01 1 159 GEN 01/16/24 INV INVESTMENT LIQUIDATED .00 390,151.77 91,304.24 1 238 GEN 01/18/24 INV INVESTMENT LIQUIDATED .00 1,500,000.00 -1,408,695.76 1 254 GEN 01/19/24 INV INVESTMENT ACQUIRED 11,000.00 .00 -1,397,695.76 1 358 GEN 01/25/24 INV INVESTMENT LIQUIDATED .00 2,400,000.00 -3,797,695.76 1 416 GEN 01/26/24 INV INVESTMENT ACQUIRED 600,000.00 .00 -3,197,695.76 1 508 GEN 01/31/24 INV INVESTMENT ACQUIRED 4,517,100.00 .00 1,319,404.24 2 2 GEN 02/01/24 INV INVESTMENT LIQUIDATED .00 48,409.51 1,270,994.73 2 25 GEN 02/05/24 INVACQ INVESTMENT ACQUIRED 5,000,000.00 .00 6,270,994.73 2 75 GEN 02/07/24 INV INVESTMENT LIQUIDATED .00 6,784.40 6,264,210.33 2 113 GEN 02/08/24 INV INVESTMENT LIQUIDATED .00 3,264,000.00 3,000,210.33 2 118 GEN 02/09/24 INV INVESTMENT LIQUIDATED .00 456,930.56 2,543,279.77 2 151 GEN 02/13/24 INV INVESTMENT LIQUIDATED .00 3,900,000.00 -1,356,720.23 2 204 GEN 02/15/24 iNV INVESTMENT ACQUIRED 2,189.00 .00 -1,354,531.23 2 222 GEN 02/16/24 INV INVESTMENT ACQUIRED 53,996.16 .00 -1,300,535.07 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 296,192.80 .00 -1,004,342.27 2 301 GEN 02/22/24 INV INVESTMENT ACQUIRED 175,900.00 .00 -828,442.27 2 307 GEN 02/23/24 INVLIQ INVESTMENT LIQUIDATED .00 2,900,000.00 -3,728,442.27 2 408 GEN 02/28/24 INV INVESTMENT ACQUIRED 4,600.00 .00 -3,723,842.27 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 473,548.03 -4,197,390.30 3 34 GEN 03/05/24 INV INVESTMENT ACQUIRED 10,500,845.56 .00 6,303,455.26 3 78 GEN 03/06/24 INV INVESTMENT LIQUIDATED .00 847,761.38 5,455,693.88 3 79 GEN 03/07/24 INV INVESTMENT LIQUIDATED .00 5,000,000.00 455,693.88 3 94 GEN 03/08/24 INVACQ INVESTMENT ACQUIRED 1,000,000.00 .00 1,455,693.88 3 97 GEN 03/11/24 INV INVESTMENT ACQUIRED 194,272.31 .00 1,649,966.19 3 160 GEN 03/12/24 INV INVESTMENT LIQUIDATED .00 1,950,000.00 -300,033.81 3 237 GEN 03/15/24 INV INVESTMENT ACQUIRED 95,371.84 .00 -204,661.97 Report generated: 10/07/2024 10:53 Page 24 Program ID: glatrbal Mason County, WA Enterprise ERPry'� ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 800 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 3 248 GEN 03/18/24 INV INVESTMENT ACQUIRED 140,000.00 .00 -64,661.97 3 264 GEN 03/19/24 INV INVESTMENT LIQUIDATED .00 1,000,000.00 -1,064,661.97 3 337 GEN 03/21/24 INV INVESTMENT LIQUIDATED .00 2,500,000.00 -3,564,661.97 3 346 GEN 03/22/24 INV INVESTMENT LIQUIDATED .00 1,400,000.00 -4,964,661.97 3 383 GEN 03/26/24 INVLIQ INVESTMENT LIQUIDATED .00 3,500,000.00 -8,464,661.97 3 498 GEN 03/29/24 INV INVESTMENT ACQUIRED 5,000,000.00 .00 -3,464,661.97 4 4 GEN 04/01/24 INV INVESTMENT ACQUIRED 4,000,000.00 .00 535,338.03 4 29 GEN 04/03/24 INVACQ INVESTMENT ACQUIRED 1,650,000.00 .00 2,185,338.03 4 51 GEN 04/04/24 INV INVESTMENT LIQUIDATED .00 3,300,000.00 -1,114,661.97 4 67 GEN 04/08/24 INV INVESTMENT ACQUIRED 1,000,000.00 .00 -114,661.97 4 126 GEN 04/11/24 INV INVESTMENT ACQUIRED 256,000.00 .00 141,338.03 4 155 GEN 04/15/24 INV INVESTMENT ACQUIRED 2,000,000.00 .00 2,141,338.03 4 197 GEN 04/17/24 INV INVESTMENT ACQUIRED 93,700.07 .00 2,235,038.10 4 246 GEN 04/18/24 INV INVESTMENT ACQUIRED 7,000.00 .00 2,242,038.10 4 256 GEN 04/19/24 INV INVESTMENT ACQUIRED 251,279.66 .00 2,493,317.76 4 292 GEN 04/23/24 iNV INVESTMENT ACQUIRED 1,200,000.00 .00 3,693,317.76 4 352 GEN 04/25/24 INV INVESTMENT ACQUIRED 1,500,000.00 .00 5,193,317.76 4 389 GEN 04/26/24 INV INVESTMENT ACQUIRED 16,000,000.00 .00 21,193,317.76 4 396 GEN 04/29/24 INV INVESTMENT ACQUIRED 4,500,000.00 .00 25,693,317.76 4 425 GEN 04/30/24 INV INVESTMENT ACQUIRED 7,000,000.00 .00 32,693,317.76 5 18 GEN 05/02/24 INV INVESTMENT ACQUIRED 4,000,000.00 .00 36,693,317.76 5 51 GEN OS/06/24 INV INVESTMENT ACQUIRED 3,000,000.00 .00 39,693,317.76 5 58 GEN 05/08/24 INV INVESTMENT ACQUIRED 1,800,000.00 .00 41,493,317.76 5 97 GEN 05/09/24 INV INVESTMENT LIQUIDATED .00 4,000,000.00 37,493,317.76 5 137 GEN 05/10/24 INV INVESTMENT LIQUIDATED .00 3,700,000.00 33,793,317.76 5 140 GEN 05/13/24 INV INVESTMENT LIQUIDATED .00 5,500,000.00 28,293,317.76 5 164 GEN 05/14/24 INV INVESTMENT ACQUIRED 4,500.00 .00 28,297,817.76 5 203 GEN 05/15/24 INV INVESTMENT LIQUIDATED .00 1,819,094.92 26,478,722.84 5 209 GEN 05/16/24 INV INVESTMENT LIQUIDATED .00 8,000,000.00 18,478,722.84 5 228 GEN 05/17/24 INV INVESTMENT LIQUIDATED .00 9,500,000.00 8,978,722.84 5 255 GEN 05/21/24 INV INVESTMENT LIQUIDATED .00 2,044,657.77 6,934,065.07 5 311 GEN 05/22/24 INV INVESTMENT ACQUIRED 305,000.00 .00 7,239,065.07 5 324 GEN 05/23/24 INV INVESTMENT LIQUIDATED .00 452,935.75 6,786,129.32 5 453 GEN 05/30/24 INV INVESTMENT LIQUIDATED .00 6,000,000.00 786,129.32 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 2,046,805.74 .00 2,832,935.06 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 4,594,785.01 .00 7,427,720.07 6 75 GEN O6/10/24 iNV INVESTMENT LIQUIDATED .00 3,500,000.00 3,927,720.07 6 163 GEN 06/13/24 INV INVESTMENT LIQUIDATED .00 3,656,819.42 270,900.65 6 188 GEN 06/14/24 INV INVESTMENT LIQUIDATED .00 312,728.59 -41,827.94 6 216 GEN 06/18/24 INVLIQ INVESTMENT LIQUIDATED .00 3,500,000.00 -3,541,827.94 6 260 GEN 06/20/24 INV INVESTMENT ACQUIRED 909,808.11 .00 -2,632,019.83 6 374 GEN 06/26/24 INVLIQ INVESTMENT LIQUIDATED .00 4,000,000.00 -6,632,019.83 6 431 GEN 06/28/24 INV INVESTMENT ACQUIRED 5,274,706.09 .00 -1,357,313.74 7 48 GEN 07/03/24 INV INVESTMENT LIQUIDATED .00 47,218.55 -1,404,532.29 7 84 GEN 07/05/24 iNV INVESTMENT ACQUIRED 4,001,000.00 .00 2,596,467.71 7 88 GEN 07/08/24 INV INVESTMENT LIQUIDATED .00 235,805.12 2,360,662.59 7 264 GEN 07/09/24 INVLIQ INVESTMENT LIQUIDATED .00 2,175,461.22 185,201.37 7 328 GEN 07/10/24 INV INVESTMENT ACQUIRED 1,000,000.00 .00 1,185,201.37 7 352 GEN 07/11/24 INV INVESTMENT LIQUIDATED .00 3,552,415.07 -2,367,213.70 7 365 GEN 07/15/24 INV INVESTMENT ACQUIRED 1,782,197.99 .00 -585,015.71 7 404 GEN 07/17/24 INVACQ INVESTMENT LIQUIDATED .00 2,009,380.07 -2,594,395.78 7 459 GEN 07/19/24 INV INVESTMENT LIQUIDATED .00 1,497,800.00 -4,092,195.78 RePOrt generated: 10/07/2024 10:53 Page 25 user: Emf Program l0: glatrbal Mason County, WA Enterprise ERP' T ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 800 AccouNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER JNL SRC EFF DATE REFERENCE 7 513 GEN 07/23/24 INV INVESTMENT ACQUIRED 145,000.00 00 -3,947,195.78 7 596 GEN 07/24/24 INVLIQ INVESTMENT LIQUIDATED .00 2,916,000:00 -6,863,195.78 7 632 GEN 07/25/24 INVLIQ INVESTMENT LIQUIDATED .00 2,200,000.00 -9,063,195.78 7 848 GEN 07/31/24 INV INVESTMENT ACQUIRED 554,677.77 .00 -8,508,518.01 8 27 GEN O8/06/24 INVACQ INVESTMENT ACQUIRED 6,092,730.80 .00 -2,415,787.21 8 76 GEN 08/07/24 INV INVESTMENT LIQUIDATED .00 2,143,680.96 -4,559,468.17 8 89 GEN O8/12/24 INV INVESTMENT LIQUIDATED .00 3,849,470.14 -8,408,938.31 8 136 GEN O8/14/24 INV INVESTMENT LIQUIDATED .00 2,721,115.11 -11,130,053.42 8 185 GEN O8/16/24 INV INVESTMENT ACQUIRED 293,000.00 .00 -10,837,053.42 8 187 GEN O8/19/24 INVAQC INVESTMENT ACQUIRED 2,000,000.00 .00 -8,837,053.42 8 227 GEN O8/21/24 INV INVESTMENT LIQUIDATED .00 1,787,000.00 -10,624,053.42 8 267 GEN O8/22/24 INV INVESTMENT LIQUIDATED .00 609,200.00 -11,233,253.42 8 400 GEN 08/30/24 INV INVESTMENT ACQUIRED 2,747,262.92 .00 -8,485,990.50 8 401 GEN O8/30/24 INV INVESTMENT LIQUIDATED .00 2,747,262.92 -11,233,253.42 8 402 GEN 08/30/24 INV INVESTMENT ACQUIRED 2,477,061.42 .00 -8,756,192.00 9 14 GEN 09/04/24 INV INVESTMENT ACQUIRED 6,743,454.74 .00 -2,012,737.26 9 37 GEN 09/05/24 INV INVESTMENT ACQUIRED 2,583,326.00 .00 570,588.74 9 51 GEN 09/06/24 INV INVESTMENT LIQUIDATED .00 4,043,424.20 -3,472,835.46 9 80 GEN 09/10/24 INV INVESTMENT LIQUIDATED .00 291,948.86 -3,764,784.32 9 120 GEN 09/11/24 INV INVESTMENT LIQUIDATED .00 737,000.00 -4,501,784.32 9 149 GEN 09/13/24 INV INVESTMENT ACQUIRED 333,943.98 .00 -4,167,840.34 9 207 GEN 09/17/24 INV INVESTMENT ACQUIRED 847,800.00 .00 -3,320,040.34 9 230 GEN 09/19/24 INV INVESTMENT LIQUIDATED .00 2,506,100.00 -5,826,140.34 9 239 GEN 09/20/24 INV INVESTMENT LIQUIDATED .00 1,214,523.39 -7,040,663.73 9 341 GEN 09/27/24 INV INVESTMENT ACQUIRED 31,600.00 .00 -7,009,063.73 9 363 GEN 09/30/24 INV INVESTMENT ACQUIRED 260,366.48 .00 -6,748,697.25 80000010-111400 �: • 'r 800.000000.000.030.111.40.111400.0000.00. CASH IN INVESTMENTS AGENCY 8ND 13,574,610.26 1 14 GEN O1/03/24 INV INVESTMENT LIQUIDATED .00 519,347.00 -519,347.00 1 156 GEN O1/12/24 INV INVESTMENT LIQUIDATED .00 249,925.75 -769,272.75 2 123 GEN 02/12/24 INV INVESTMENT ACQUIRED 499,479.50 .00 -269,794.25 2 200 GEN 02/14/24 INVLIQ INVESTMENT LIQUIDATED .00 249,191.50 -518,985.75 2 204 GEN 02/15/24 INV INVESTMENT ACQUIRED 315,392.00 .00 -203,593.75 3 346 GEN 03/22/24 iNV INVESTMENT ACQUIRED 248,404.48 .00 44,810.73 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 250,000.00 -205,189.27 4 256 GEN 04/19/24 INV INVESTMENT ACQUIRED 487,639.75 .00 282,450.48 5 209 GEN 05/16/24 INV INVESTMENT LIQUIDATED .00 250,000.00 32,450.48 5 228 GEN 05/17/24 INV INVESTMENT ACQUIRED 479,378.94 .00 511,829.42 6 66 GEN 06/06/24 INV INVESTMENT ACQUIRED 297,150.00 .00 808,979.42 6 220 GEN 06/18/24 INVLIQ INVESTMENT LIQUIDATED .00 250,000.00 558,979.42 7 5 GEN 07/01/24 INV INVESTMENT LIQUIDATED 250,000.00 .00 808,979.42 7 6 GEN 07/01/24 INVCOR INVESTMENT LIQUIDATED .00 500,000.00 308,979.42 7 385 GEN 07/15/24 INV INVESTMENT LIQUIDATED .00 249,813.75 59,165.67 7 459 GEN 07/19/24 INV INVESTMENT ACQUIRED 445,462.20 .00 504,627.87 8 Ill GEN 08/13/24 INVACQ INVESTMENT ACQUIRED 1,194.50 .00 505,822.37 8 185 GEN O8/16/24 INV INVESTMENT LIQUIDATED .00 247,405.50 258,416.87 8 279 GEN O8/26/24 INVLIQ INVESTMENT LIQUIDATED .00 500,000.00 -241,583.13 9 239 GEN 09/20/24 INV INVESTMENT ACQUIRED 464,184.25 .00 222,601.12 80000030-111400 Report generated: 10/07/2024 10:53 Page 26 user: Emf Program 1D: glatrbal Mason County, WA Enterprise ERP G1, ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 800 ACCOUNTACCOUNT e e BALANCE DATE REFERENCE 800.000000.000.040.111.40.111400.0000.00. CASH IN INVESTMENTS - REG WARR .00 1 73 GEN O1/08/24 INVACQ INVESTMENT ACQUIRED 92,194.60 .00 92,194.60 1 189 GEN 01/17/24 INV INVESTMENT ACQUIRED 836,885.20 .00 929,079.80 1 189 GEN O1/17/24 INV INVESTMENT LIQUIDATED .00 30,093.19 898,986.61 1 310 GEN O1/24/24 INVLIQ INVESTMENT LIQUIDATED .00 107,098.61 791,888.00 1 508 GEN O1/31/24 INV INVESTMENT LIQUIDATED .00 791,888.00 .00 2 22 GEN 02/02/Z4 INV INVESTMENT ACQUIRED 233,503.31 .00 233,503.31 2 75 GEN 02/07/24 INV INVESTMENT ACQUIRED 224,344.92 .00 457,848.23 2 75 GEN 02/07/24 INV INVESTMENT LIQUIDATED .00 52,094.59 405,753.64 2 113 GEN 02/08/24 INV INVESTMENT LIQUIDATED .00 20,353.27 385,400.37 2 123 GEN 02/12/24 INV INVESTMENT ACQUIRED 803,816.00 .00 1,189,216.37 2 200 GEN 02/14/24 INVLIQ INVESTMENT LIQUIDATED .00 84,800.00 1,104,416.37 2 235 GEN 02/20/24 INV INVESTMENT ACQUIRED 356,219.62 .00 1,460,635.99 2 408 GEN 02/28/24 INV INVESTMENT LIQUIDATED .00 76,255.45 1,384,380.54 2 408 GEN 02/28/24 INV INVESTMENT LIQUIDATED .00 29,754.86 1,354,625.68 2 408 GEN 02/28/24 INV INVESTMENT LIQUIDATED .00 116,639.86 1,237,985.82 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 77,950.20 1,160,035.62 2 429.GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 803,816.00 356,219.62 2 429 GEN 02/29/24 INV INVESTMENT LIQUIDATED .00 356,219.62 .00 3 78 GEN 03/06/24 INV INVESTMENT ACQUIRED 6,199.10 .00 6,199.10 3 94 GEN 03/08/24 INVACQ INVESTMENT ACQUIRED 153,388.90 .00 159,588.00 3 208 GEN 03/13/24 INVACQ INVESTMENT ACQUIRED 805,115.91 .00 964,703.91 3 237 GEN 03/15/24 INV INVESTMENT ACQUIRED 395,407.63 .00 1,360,111.54 3 237 GEN 03/15/24 INV INVESTMENT LIQUIDATED .00 153,388.90 1,206,722.64 3 264 GEN 03/19/24 INV INVESTMENT ACQUIRED 107,892.01 .00 1,314,614.65 3 291 GEN 03/20/24 INVLIQ INVESTMENT LIQUIDATED .00 6,199.10 1,308,415.55 3 498 GEN 03/29/24 INV INVESTMENT LIQUIDATED .00 1-,308,415.55 .00 4 4 GEN 04/01/24 INV INVESTMENT ACQUIRED 604,160.84 .00 604,160.84 4 4 GEN 04/01/24 INV INVESTMENT ACQU RED 335,334.98 .00 939,495.82 4 29 GEN 04/03/24 INVACQ INVESTMENT ACQUIRED 39,773.00 .00 979,268.82 4 85 GEN 04/09/24 INV INVESTMENT ACQUIRED 31,214.90 .00 1,010,483.72 4 142 GEN 04/12/24 INV INVESTMENT ACQUIRED 796,140.00 .00 1,806,623.72 4 197 GEN 04/17/24 INV INVESTMENT LIQUIDATED .00 490,160.94 1,316,462.88 4 246 GEN 04/18/24 INV INVESTMENT ACQUIRED 201,681.99 .00 1,518,144.87 4 256 GEN 04/19/24 INV INVESTMENT LIQUIDATED .00 33,750.00 1,484,394.87 4 282 GEN 04/23/24 INV INVESTMENT LIQUIDATED .00 120,023.00 1,364,371.87 4 334 GEN 04/24/24 INV INVESTMENT LIQUIDATED .00 366,549.88 997,821.99 4 389 GEN 04/26/Z4 INV INVESTMENT LIQUIDATED .00 997,821.99 .00 5 514 GEN 05/31/24 INV INVESTMENT ACQUIRED 204,692.78 .00 204,692.78 6 12 GEN 06/04/24 INVLIQ INVESTMENT LIQUIDATED .00 204,692.78 .00 6 194 GEN 06/17/24 INVACQ INVESTMENT ACQUIRED 1,071,442.15 .00 1,071,442.15 6 431 GEN 06/28/24 INV INVESTMENT LIQUIDATED .00 1,071,442.15 .00 7 5 GEN 07/01/24 INV INVESTMENT ACQUIRED 688,109.89 .00 688,109.89 7 48 GEN 07/03/Z4 INV INVESTMENT ACQUIRED 1,212,754.81 .00 1,900,864.70 7 328 GEN 07/10/24 INV INVESTMENT ACQUIRED 814,619.41 .00 2,715,484.11 7 513 GEN 07/23/24 INV INVESTMENT LIQUIDATED .00 179,173.88 2,536,310.23 7 848 GEN 07/31/24 INV INVESTMENT LIQUIDATED .00 2,536,310.23 .00 8 2 GEN 08/01/24 INVACQ INVESTMENT ACQUIRED 510,570.89 .00 510,570.89 8 89 GEN 08/12/24 INV INVESTMENT ACQUIRED 1,134,665.61 .00 1,645,236.50 8 89 GEN O8/12/24 INV INVESTMENT LIQUIDATED .00 53,000.00 1,592,236.50 8 187 GEN O8/19/24 INVAQC INVESTMENT ACQUIRED 198,442.76 .00 1,790,679.26 Repo rt generated: 10/07/2024 10:53 Page 27 user: Emf Program ID: glatrbal c�8 Mason County, WA Enterprise ERP{\ y�? ACCOUNT TRIAL BALANCE FOR FY24/JAN TO SEP FUND 800 ACCOUNT ACCOUNT NAME BEG. BALANCE DEBITS CREDITS NET CHANGE END BALANCE PER INL SRC EFF DATE REFERENCE 8 400 GEN 08/30/24 INV INVESTMENT LIQUIDATED .00 1,790,679.26 .00 9 120 GEN 09/11/24 INV INVESTMENT ACQUIRED 1,312,898.68 .00 1,312,898.68 9 239 GEN 09/20/24 IN INVESTMENT LIQUIDATED .00 82,500.00 1,230,398.68 9 257 GEN 09/23/24 INV INVESTMENT ACQUIRED 130,127.51 .00 1,360,526.19 9 363 GEN 09/30/24 INV INVESTMENT LIQUIDATED .00 1,360,526.19 .00 80000040-111400 r3f •l TOTALSO• FUND 80 TREASURER S DAILY CASH 53,171,258.41 140,749,812.48 147,275,908.61 -6,526,096.13 46,645,162.28 -ENs -REPORT Report generated: 11/07/2024 10:53 Page 28 user: Emf Program In: glatrbal Overview of Registered Warrants by District and Year Year District Name Fund Amount Registered Amount Redeemed Interest Earned YE Outstanding Balance 2022 Shelton School District#309 Capital Projects $ 272,184.88 $ 272,184.88 $ 1,674.67 2022 Shelton School District#309 General Fund $ 27,403,208.98 $ 27,403,208.98 $ 7,479.48 2022 Totals $ 27,675,393.86 $ 27,675,393.86 $ 9,154.15 $ 2023 Shelton School District#309 General Fund $ 34,099,671.06 $ 34,099,671.06 $ 16,280.22 2023 Totals $ 34,099,671.06 $ 34,099,671.06 $ 16,280.22 $ 2024 Port of Allyn General Fund $ 45,972.10 $ 45,972.10 $ 168.32 $ 2024 Shelton School District#309 General Fund $ 38,166,727.03 $ 38,166,727.03 $ 55,384.63 $ 2024 YTD Totals thru 9/30/2024 $ 38,212,699.13 $ 38,212,699.13 $ 55,552.95 $ Notes: School Districts get a monthly apportionment from the State portion of Property Taxes the last working day of each month. The Shelton School District has been able to redeem their registered warrants monthly based on their monthly apportionment and their portion of local school district property taxes and general revenues. However,their expenditures continue to exceed their available cash on hand during the month to cover them to their next apportionment. At this time continues to be a good short term investment vehicle for Mason County. 2024 MASON COUNTY TREASURER REGISTERED WARRANT LOG REGISTERED INTEREST WARRANT# ISSUED AMOUNT ISSUED DATE REDEEMED AMOUNT REDEEMED DATE DISTRICT/DEPT NAME EARNED MISC REC 61 $ 92,194.60 1/8/2024 SD#309 General M-98670 61 1/8/2024 $ (30,093.19) 1/17/2024 SD#309 General Partial Redemption $ 55.13 M-98841-42 61 1/8/2024 $ (62,101.41) 1/24/2024 SD#309 General Final Redemption $ 214.90 M99027-28 62 $ 44,997.20 1/12/2024 1/31/2024 SD#309 General M-98844 62 1/12/2024 $ (44,997.20) 1/24/2024 SD#309 General $ 119.08 M99029-30 63 $ 791,888.00 1/16/2024 SD#309 General M-98844 63 1/16/2024 $ (791,888.00) 1/31/2024 SD#309 General $ 2,417.97 M-99230-31 63P $ 2,885,533.15 1/30/2024 $ (2,885,533.15) 1/31/2024 SD#309 General Payroll $ 588.17 M-99233-34 January $ 3,814,612.95 $ (3,814,612.95) $ $ 3,395.25 64 $ 233,503.31 2/1/2024 2/29/2024 SD#309 General 64 $ (52,094.59) 2/7/2024 SD#309 General Partial Redemption $ 63.71 M-99404-05 64 $ (20,353.27) 2/8/2024 SD#309 General Partial Redemption $ 29.04 M-99436-37 64 $ (84,800.00) 2/14/2024 SD#309 General Partial Redemption $ 207.42 M-99584-85 $ (76,255.45) 2/27/2024 SD#309 General Final Redemption $ 419.68 M-99894-95 65 $ 29,754.86 2/5/2024 2/29/2024 SD#309 General M-99406 $ (29,754.86) 2/27/2024 SD#309 General $ 139.31 M-99896-97 66 $ 194,590.06 2/7/2024 2/29/2024 SD#309 General M-99406 $ (116,639.86) 2/27/2024 SD#309 General Partial Redemption $ 498.61 M-99898-99 $ (77,950.20) 2/29/2024 SD#309 General Final Redemption $ 349.09 M-99945-46 67 $ 803,816.00 2/12/2024 2/29/2024 SD#309 General M-95517 $ (803,816.00) 2/29/2024 SD#309 General $ 2,785.39 M-99947-48 68 $ 356,219.62 2/20/2024 2/29/2024 SD#309 General M-99688 $ (356,219.62) 2/29/2024 SD#309 General $ 653.49 M-99949-50 68P $ 2,934,403.87 2/28/2024 $ (2,934,403.87) 2/29/2024 SD#309 General Payroll $ 5 88.14 FEBRUARY $ 4,552,287.72 $ (4,552,287.72) $ $ 5,743.88 69 $ 6,199.10 3/5/2024 4/3/2024 Port of Allyn General M-100090 $ (6,199.10) 3/19/2024 Port of Allyn General $ 17.69 M-100459-60 70 $ 153,388.90 3/7/2024 3/29/2024 SD#309 General M-100157 $ (153,388.90) 3/14/2024 SD#309 General $ 218.86 M-100348-49 71 $ 805,115.92 3/12/2024 3/29/2024 SD#309 General M-100273 $ (805,115.92) 3/29.2024 SD#309 General $ 2,789.89 M-100685-86 72 $ 395,407.63 3/14/2024 3/29/2024 SD#309 General M-100350 $ (395,407.63) 3/29.2024 SD#309 General $ 1,208.97 M-100687-88 73 $ 107,892.01 3/18/2024 3/29/2024 SD#309 General M-100428 $ (107,892.01) 3/29/2024 $ 241.59 M-100689-90 73P $ 2,955,145.74 3/28/2024 3/29/2024 SD#309 General Payroll $ (2,955,145.74) 3/29/2024 SD#309 General Payroll $ 601.55 M-100692-93 74 $ 604,160.84 3/29/2024 4/26/2024 SD#309 GENERAL $ M-100744 75 $ 335,334.98 3/29/2024 4/26/2024 SD#309 General M-100744 MARCH $ 5,362,645.12 $ (4,423,149.30) $ 939,495.82 $ 5,078.55 76 $ 39,773.00 4/1/2024 4/30/2024 PORT OF ALLYN $ M-100784 $ (33,750.00) 4/19/2024 PORT OF ALLYN PARTIAL REDEMPTION $ 123.66 M-101203-04 $ (6,023.00) 4/23/2024 PORT OF ALLYN FINAL REDEMPTION $ 26.97 M-101285-86 77 $ 31,214.90 4/8/2024 4/30/2024 SD#309 General M-100922 $ (31,214.90) 4/24/2023 SD#309 General $ 101.67 M-101318-19 78 $ 796,140.00 4/11/2024 1 4/30/2024 ISD#309 General I M-101013 $ (796,140.00) 4/26/2024 SD#309 General $ 2,430.95 M-101398-99 74 $ (490,160.84) 4/16/2024 SD#309 General Partial Redemption $ 1,895.78 M-101126-27 74 $ (114,000.00) 4/22/2023 SD#309 General Final Redemption $ 580.15 M-101283-84 75 $ (335,334.98) 4/24/2024 SD#309 General $ 1,774.79 M-101316-17 79 $ 201,681.99 4/18/2024 4/30/2024 SD#309 General $ 328.44 M-101159 $ (201,681.99) 126/2024 SD#309 General M-101400-01 79P $ 2,154,888.85 4/29/2024 $ (2,154,888.85) 4/30/2024 ISO#309 General Payroll $ 438.06 M-101489 APRIL $ 3,223,698.74 $ (4,163,194.56) $ (939,495.82)1 $ 7,700.47 80P $1,843,779.12 5/30/2024 $ (1,843,779.12) 5/31/2024 SD#309 General Payroll $ 374.82 M-102260-61 80 $ 204,692.78 5/31/2024 6/28/2024 SD#309 General M-102276 MAY $2,049,471.90 $ (1,843,779.12) $204,692.78 $ 374.82 80 $ (204,692.78) 6/4/2024 SD#309 General $ 166.45 M-102337-38 81 $ 378.57 6/3/2024 $ (378.57) 6/4/2024 SD#309 General $ 0.08 M-102339-40 82 $ 1,071,442.15 6/17/2024 SD#309 General M-102685 82 $ (25,750.63) 6/25/2024 SD#309 General Partial Redemption $ 47.11 M-102966-67 82 $ (1,045,691.52) 6/28/2024 SD#309 General Final Redemption $ 2,338.34 M-102966-67 82P $ 2,969,163.39 6/27/2024 $ (2,969,163.39) 6/28/2024 SD#309 General Payroll $ 604.41 M-102963 �JUNE $ 688,109.89 6/28/2024 7/31/2024 SD#309 General M-103012 $ 4,729,094.00 $ (4,245,676.89) $ 483,417.11 $ 3,156.39 of 83 $ (179,173.88) 7/23/2024 SD#309 General Partial Redemption $ 875.35 M-103526-27 $ (508,936.01) 7/31/2024 SD#309 General Final Redemption $ 3,418.80 M-103741-42 84 $ 56,188.59 7/2/2024 7/31/2024 5D#309 General M-103060 $ (56,188.59) 7/31/2024 SD#309 General $ 331.70 M-103743-44 84 A $ 47,600.99 7/3/2024 7/31/2024 SD#309 General M-103060 $ (47,600.99) 7/31/2024 SD#309 General $ 271.31 M-103743-44 84 B $ 1,108,965.23 7/5/2024 7/31/2024 SD#309 General M-103060 $ (1,108,965.23) 7/31/2024 SD#309 General $ 5,869.31 M-103743-44 85 $ 814,619.41 7/9/2024 7/31/2024 SD#309 General M-103202 ($814,619.41) 7/31/2024 SD#309 General $ 3,648.16 M-103745-46 85P $ 3,133,319.78 7/30/2024 ($3,133,319.78) 7/31/2024 SD#309 General Payroll $ 637.82 M-103747-48 JULY $ 5,160,694.00 $ (5,848,803.89) $ (688,109.89) $ 15,052.45 86 $ 510,570.89 8/30/2024 SD#309 General M-103809 $ (53,000.00) 8/12/2024 SD#309 General Partial Redemption $ 129.46 M-104041-42 $ (457,570.89) 8/30/2024 SD#309 General Final Redemption $ 2,798.08 1 M-104559&61 87 $ 1,134,665.61 8/12/2024 8/30/2024 SD#309 General M-104043 $ (1,134,665.61) 8/30/2024 SD#309 General $ 4,163.13 M-104562-63 88 $ 198,442.76 8/16/2024 8/30/2024 SD#309 General M-104215 $ (198,442.76) 8/30/2024 SD#309 General $ 564.77 M-104564-65 88P $ 2,880,726.02 8/29/2024 $ (2,880,726.02) 8/30/2024 SD#309 General Payroll $ 585.62 M-104553-54 August $ 4,724,405.28 $ (4,724,405.28) $ 8,241.06 89 $ 1,312,898.68 9/10/2024 9/30/2024 SD#309 General $ M-104813 ($82,500.00) 9/20/2024 SD#309 General Partial Redemption $167.71 M-105046&48 $ (1,230,398.68) $ 4,935.08 M-105271-72 90 $ 130,127.51 9/23/2024 9/30/2024 SD#309 General M-105116 $ (130,127.51) $ 184.67 M-105273-74 90P $ 3,153,764.03 9/27/2024 $ (3,153,764.03) 9/30/2024 SD#309 General Payroll $1,897.44 M-105269-70 SEPTEMBER $ 4,596,790.22 ($4,596,790.22) $ 7,184.90 $ 38,212,699.93 $ (38,212,699.93) $ 55,552.95 W An official website of the United States government Here's how you know U.S. DEP Rr. E IENT O ` HE ` . REASURY Daily Treasury Bill Rates Get updates to this content NOTICE:See Developer Notice on changes to the XML data feeds View the XML feed ILA Download the XSD Schema for the XML feed Render the XML feed in a browser Download the daily XML files for all data sets Download CSV Select type of Interest Rate Data Daily Treasury Bill Rates Select Time Period 2024 4 WEEKS 8 WEEKS 13 WEEKS 17 WEEKS 26 WEEKS 52 WEEKS Date BANK COUPON BANK COUPON BANK COUPON BANK COUPON BANK COUPON BANK COUPON DISCOUNT EQUIVALENT DISCOUNT EQUIVALENT DISCOUNT EQUIVALENT DISCOUNT EQUIVALENT DISCOUNT EQUIVALENT DISCOUNT EQUIVALENT 09/20/2024 4.68 4.76 4.67 4.77 4.56 4.67 4.49 4.62 4.31 4.47 3.78 3.94 09/23/2024 4.66 4.74 4.65 4.75 4.53 4.65 4.46 4.59 4.26 4.41 3.78 3.94 09/24/2024 4.59 4.67 4.59 4.69 4.50 4.61 4.44 4.57 4.23 4.38 3.75 3.91 09/25/2024 4.60 4.68 4.59 4.69 4.51 4.63 4.43 4.56 4.24 4.39 3.76 3.92 09/26/2024 4.70 4.78 4.66 4.76 4.50 4.61 4.44 4.57 4.26 4.41 3.82 3.98 09/27/2024 4.71 4.79 4.65 4.75 4.50 4.61 4.43 4.56 4.24 4.39 3.78 3.94 09/30/2024 4.74 4.82 4.68 4.78 4.52 4.64 4.46 4.59 4.23 4.38 3.85 4.01 10/01/2024 4.76 4.84 4.69 4.79 4.50 4.61 4.44 4.57 4.22 4.37 3.79 3.96 10/02/2024 4.73 4.81 4.66 4.76 4.48 4.59 4.41 4.54 4.22 4.37 3.80 3.97 i 10/03/2024 4.76 4.84 4.66 4.76 4.48 4.59 4.41 4.54 4.23 4.38 3.84 4.01 10/04/2024 4.78 4.86 4.69 4.79 4.53 4.64 4.48 4.61 4.31 4.47 4.01 4.19 Friday Oct 04,2024 Daily Treasury Bill Rates:These rates are the daily secondary market quotations on the most recently auctioned Treasury Bills for each maturity tranche(4-week,8-week,13-week,17-week,26-week,and 52-week)for which Treasury currently issues new bills.Market quotations are obtained at approximately 3:30 PM each business day by the Federal Reserve Bank of New York.The Bank Discount rate is the rate at which a bill is quoted in the secondary market and is based on the par value,amount of the discount and a 360-day year.The Coupon Equivalent,also called the Bond Equivalent,or the Investment Yield,is the bill's yield based on the purchase price,discount,and a 365-or 366-day year.The Coupon Equivalent can be used to compare the yield on a discount bill to the yield on a nominal coupon security that pays semiannual interest with the same maturity date. For more information regarding these statistics contact the Office of Debt Management by email at debt.management@do.treas.gov For other Public Debt information contact(202)504-3550. U LGIP Daily Yield Daily, 3-day, 7-day, 30-day and True 30-dayyield earnings figures from the Local Government Investment Pool. Daily Yield: The net earnings figure that is calculated daily using the investment income earned (excluding realized gains or losses) each day, assuming daily amortization and/or accretion of income of all fixed income securities held by the Fund, less the administrative fee. 7 Day Yield: The daily factor is reported on an annualized 7-day basis, using the daily factors from the previous 7 calendar days. 30 Day Yield: The daily factor is reported on an annualized 30- day basis, using the daily factors from the previous 30 calendar d ays. True 30 Day Yield: The net daily earnings figure that is calculated using the total net earnings including realized gains and losses occurring each day, less the administrative fee. Date September 2024 30-Day True 30- Date Daily Yield 7-Day Yield Yield Day Yield 09130 5.017829 4.991098 5.246177 5.252988 09/29 4.980528 4.989804 5.259221 5.266031 09/28 4.980482 4.993771 5.273511 5.280322 09/27 4.980437 4.998038 5.287942 5.294753 09/26 4.980015 5.002304 5.302504 5.309315 09/25 4.992464 5.022136 5.317260 5.324071 09/24 4.991644 5.078272 5.331393 5.338204 UA Mason County Treasurer's Office Bond Transaction Report January-September,2024 Transactio Date n Type Num Memo/Description Account Amount Balance TOTAL OUTSTANDING BALANCE JANUARY 1,2024 16,550,121.08 BONDS&LOANS-MASON COUNTY MAS0144-2-1 PUBLIC WKS BD FUND Beginning Balance 3.595.000.00 05/312024 Journal Entry WIRE$89,875.00 M-102263 BONDS&LOANS-MASON COUNTY:MAS0144-2-1 PUBLIC WKS BD FUND -835.000.00 2,760,000.00 Total for MAS0144-2-1 PUBLIC WKS BD FUND S 835,000.00 Mason County LTGO 2013 B-Jail Beginning Balance 870.000.00 05/312024 Journal Entry WIRE$24,895.05 M-102263 BONDS&LOANS-MASON COUNTY:Mason County LTGO 2013 B-Jail 0.00 870,000.00 Total for Mason County LTGO 2013 8-Jail $ 0.00 MASON COUNTY LTGO 2020A REF BD Beginning Balance 4,807,080.00 CHE 05/312024 Journal Entry CK $46.869.03 M-102275 BONDS&LOANS-MASON COUNTYWASON COUNTY LTGO 2020A REF BD 4,807,080.00 Total for MASON COUNTY LTGO 2020A REF BD MASON COUNTY LTGO 2020B REF BD Beginning Balance 1,079,815.00 0513112024 Journal Entry WIRE M-102267$13,765.26 BONDS&LOANS-MASON COUNTYWASON COUNTY LTGO 2020E REF BD 0.00 1,079,815.00 Total for MASON COUNTY LTGO 2020E REF BD $ 0.00 MASON COUNTY LTGO 2021 REF BO Beginning Balance 2,273,650.00 05/312024 Journal Entry WIRE M-102266$18,189.20 BONDS&LOANS-MASON COUNTY:MASON COUNTY LTGO 2021 REF BD 0.00 2,273,650.00 Total for MASON COUNTY LTGO 2021 REF BD $ 0.00 N Bay/Case Inlet LTGO REF 2017 Beginning Balance 3.670.000.00 0513112024 Journal Entry WIRE$66,187.50 M-102263 BONDS&LOANS-MASON COUNTY:N Bay/Case Inlet LTGO REF 2017 0.00 3,670,000.00 Total for N Bay/Case Inlet LTGO REF 2017 $ 0.00 WATER METER BEARDS COVE'18A Beginning Balance 153,730.00 06/14/2024 Journal Entry WIRE$2,113.00 M-102651 BONDS&LOANS-MASON COUNTY:WATER METER BEARDS COVE'18A -1,322.00 152,408.00 Total for WATER METER BEARDS COVE'18A S 1,322.00 WATER METER BEARDS COVE'19 Beginning Balance 100,a46.08 02/052024 Journal Entry WIRE M-99328$1,575.72 BONDS&LOANS-MASON COUNTY:WATER METER BEARDS COVE'19 -786.28 100,059.80 08/052024 Journal Entry WIRE M-103874$1,563.43 BONDS&LOANS-MASON COUNTY:WATER METER BEARDS COVE'19 -798.57 99,261.23 Total for WATER METER BEARDS COVE'19 S 1,584.85 Total for BONDS&LOANS-MASON COUNTY -$837,906.85 15,712,214.23 15,712,214.23 Monday,Oct 07,2024 1115:41 AM GMT-7 te1;1 Mason County, Washington Investment Policy Adopted 11/17/2928— Rpv2pimpri '0124 12023 Revised 10/4/2024 1. Policy It is the policy of Mason County to invest public funds in a manner that will provide maximum security while meeting the daily cash flow demands of the County while conforming to all state and local statutes governing the investment of public funds, while providing a market rate of return through budgetary and economic cycles. 2. Scope This investment policy applies to all financial assets of Mason County and its junior taxing districts. These funds are accounted for in the Mason County Comprehensive Annual Financial Report and include: • General Fund • Special Revenue Funds • Debt Service Funds (Unless prohibited by Bond indentures) • Capital Project Funds • Enterprise Funds • Trust and Agency Funds • Any new fund created by the legislative body, unless specifically exempted Should bond covenants be more restrictive than this policy,funds shall be invested in full compliance with those restrictions. 3. Prudence Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context of managing an overall portfolio under prevailing economic conditions at the moment of investment commitments. Investment officers acting in accordance with written procedures and the investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to control adverse developments. In determining whether an Investment official has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration the investment of all funds over which the official had responsibility rather than a consideration as to the prudence of a single investment, and,whether the investment decision was consistent with the written investment policy of the entity. Draft Mason County Investment Policy 2024 Page 1 of 16 October 4,2024 1 `I 4. Objectives The primary objectives, in priority order, of Mason County and junior or special district investment activities shall be: • Safety: Safety of the principal is the foremost objective of the Treasurer's investment program. Investments of Mason County and the junior taxing districts will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, diversification is required in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio. • Liquidity: The portfolio will remain sufficiently liquid to enable the County to meet all cash requirements that might reasonably be anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, the portfolio should consist largely of securities with active secondary or resale markets (dynamic liquidity). Return on Investment(Yield): The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the County's investment risk constraints and liquidity needs. Return on investments is of secondary importance compared to the safety and liquidity objectives described above. The core of investments is limited to relatively low risk securities in anticipation of earning a fair rate of return relative to the risk being assumed. Securities shall generally be held until maturity with the following exceptions: • A security with declining credit may be sold early to minimize loss of principal. • A security swap would improve the quality, yield, or target duration of the portfolio. • Liquidity needs of the portfolio require that the security be sold early. 5. Delegation of Authority The authority to manage the County's investment program is vested in the Mason County Treasurer under the express authority granted in RCW 39.29.020. The County Treasurer shall establish written procedures for the operation of the investment program consistent with this investment policy. A The Treasurer may appoint an Investment Officer whose responsibilities will include initiating daily transactions in the investment portfolio based on liquidity and cash flow requirements of the County,junior and special taxing districts and their respective funds. B No person may engage in an investment transaction on behalf of the Treasurer without the express written consent of the Treasurer or the Investment Officer after consultation with the Treasurer. C Investments placed for the benefit of junior and special taxing districts shall be authorized by resolution of the governing body of such district or by an individual designated to have such authority. The Treasurer will select the specific investment instrument based on the amount and term of the investment instructions specified by the district. Draft Mason County Investment Policy 2024 Page 2 of 16 October 4,2024 r n �.Jr 6. Ethics and Conflict of Interest A Investment Officials will recognize that the investment portfolio is subject to public review and evaluation. The overall program will be designed and managed with a degree of professionalism that is worthy of the public trust. B Officers and employees involved in the investment process shall refrain from personal business activity that may conflict with the proper execution of the investment program, or may impair their ability to make impartial investment decisions. Investment officials shall disclose to the County Treasurer any material financial interests in financial institutions that conduct business with the County, and they shall further disclose any personal financial/investment positions that could be related to the performance of the County's portfolio particularly with regard to the time of purchases and sales. 7. Authorized Financial Dealers and Institutions A Selection of a primary bank for Mason County's general banking services for Mason County will be made by the County Treasurer. B The County Treasurer will maintain a list of financial institutions authorized to provide investment services. In addition, a list will also be maintained of approved security broker/dealers selected by credit worthiness. These may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission Rule 15C3-1 (uniform net capital rule) C As required by state law, (RCW 39.58), certificates of deposit will be purchased only from hose institutions approved by the Washington Public Deposit Protection Commission (PDPC) as eligible for deposit of public funds. The Treasurer will use the eligibility list provided by the PDPC as the approved depository list. The maximum amount placed in any one depository will not exceed the net worth of the institution as determined by the PDPC. D Qualified broker/dealers will be reviewed and selected by the County Treasurer on a routine basis. All broker/dealer and financial institutions who desire to do business with Mason County must supply the Treasurer with the following: • Annual audited financial statements • Proof of FINRA(Financial Industry Regulatory Authority) certification. • Proof of registration with the State of Washington. • A completed Broker/Dealer questionnaire and certification of having read the Mason County Investment Policy. E The County Treasurer will conduct a review of the financial condition of the firms at least every four years. A current audited financial statement is required to be on file for each financial institution and broker/dealer with whom the County invests. Draft Mason County Investment Policy 2024 Page 3 of 16 October 4,2024 C 8. Authorized Investments Mason County is empowered by statute (RCW 39.59 and RCW 39.60) to invest in the following types of securities: The County Treasurer may further restrict eligible investments by this policy at his/her discretion. • U.S. Treasury Obligations • U.S. Government Agency obligations and U.S. Government Sponsored Enterprises (GSE's)which may include, but are not limited to the following: Federal Farm Credit Bank (FFCB), Federal Home Loan Bank (FHLB), Government National Mortgage Association (GNMA), Federal Home Loan Mortgage Corporation (FHLMC), Federal National Mortgage Association (FNMA), Student Loan Marketing Corporation. • Supranationals — Certificates, notes, or bonds of the United States, or other obligations of the United States or its agencies, or of any U.S. dollar denominated bonds, notes, or other obligations that are issued or guaranteed by supranational institutions, provided that, at the time of investment, the institution has the United States government as its largest shareholder. • Corporate Notes, purchased on the secondary market, provided that the policy adheres to the investment policies and procedures adopted by the Washington State Investment Board, **Please check the Washington State Investment Board's website for the most recent adopted policy and credit monitoring criteria. • Bankers Acceptances (BA's) purchased on the secondary market. • Commercial Paper, purchased in the secondary market, that the policy adheres to the investment policies and procedures adopted by the Washington State Investment Board, **Please check the Washington State Investment Board's website for the most recent adopted policy and credit monitoring criteria. Non-negotiable Certificates of Deposit of financial institutions which are qualified public depositories as defined by RCW 39.59 and in accordance with the restrictions therein. • Repurchase Agreements provided that a signed Master Repurchase Agreement shall be on file with the Mason County Treasurer's office for all financial institutions that enter into a repurchase agreement with Mason County. All repurchase agreements will be collateralized at a minimum of 102% of market value of principal and interest. The only eligible collateral for repurchase agreements will be direct obligations of the U.S.Treasury, U.S. Government Agency and/or U.S. Government instrumentality obligations. All securities shall be held in third party safekeeping. Third party safekeeping agreements must be entered into with a signed agreement between the safekeeping financial institution and the Mason County Treasurer. All securities in a repurchase agreement shall be priced daily to reflect current market conditions for both principal and accrued interest. Securities shall be purchased form either primary dealers or from institutions that are members of the Washington Public Depository. Credit worthiness of the institution will also be considered. A signed master repurchase agreement in conformance with the Public Securities Association (PSA) model agreement and supplemented with the Treasurer's policy on repurchase agreements must be executed prior to entering into a repurchase agreement transaction. Draft Mason County Investment Policy 2024 Page 4 of 16 October 4,2024 U15 • Bonds of the State of Washington and any local government in the State of Washington. Which bonds have at the time of the investment one of the three highest credit ratings of a nationally recognized rating agency General obligation bonds of a state other than the State of Washington and general obligations bonds of a local government of a state other than the State of Washington,which bonds have at the time of the investment one the three highest credit ratings of a nationally recognized rating agency. • Washington State Local Government Investment Pool (LGIP). The Mason County Treasurer will keep on file or have access to the Washington State Treasurer's Office website for the most recent LGIP Investment Policy, prospectus and operations manual. This policy will be assessed for safety of funds on deposit with the LGIP and risks associated with investment strategies. The LGIP prospectus states the following: a description of eligible securities; how interest and fees are calculated; how gains and losses are calculated; a description of how the securities are safeguarded, how often the securities are priced, and how often the program is audited; deposit and withdrawal restrictions; and information regarding how bond proceeds are accounted for in the LGIP. RegisteFed VVaFFaRt6 Contracts, Promissory Notes or Loans as set out in RCW 36.29.010 (1) (d) of a local government within Mason County, subject the compliance with RCW 39.56.030 • And other investments authorized by law. 9. Collateralization A: Repurchase Agreements: a. The collateral for repurchase agreements shall be U.S. Treasury or Agency securities with a term of maturity not to exceed the maximum maturity allowed by investment policy. b. Mortgage-backed securities of any maturity will not be accepted as collateral. c. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be at 102% of market value of principal and accrued interest. d. Collateral is to be delivered to and held by the trust department of the bank with whom the Treasurer is currently using as the City's/County's safekeeping custodian. Collateral held for repurchase agreements will be evidenced by safekeeping receipts provided to the Treasurer. e. At a minimum, the value of the securities must be marked market on a weekly basis. Prevailing market conditions may dictate more frequent repricing at the discretion of the Treasurer. Draft Mason County Investment Policy 2024 Page 5 of 16 October 4,2024 t,' VC 10. Safekeeping and Custody A. Delivery vs. Payment: All trades of marketable securities will be executed by delivery vs. payment(DVP) to ensure that securities are deposited with a third party custodian prior to the release of funds. B. Safekeeping: Securities will be held by an independent third-party custodian selected by the Treasurer. Safekeeping receipts will evidence all transactions. C. CD's: Certificates of deposit will be held by the Treasurer. 11. Diversification It is the policy of Mason County to diversify its investment portfolio. To eliminate risk of loss resulting from the over-concentration of assets in a specific maturity, issuer or class of securities, all cash and cash equivalent assets in all funds shall be diversified by maturity, issuer and by the class of security. Diversification strategies shall be determined and revised periodically by the County Finance Committee/Investment officer for all funds. In establishing specific diversification strategies, the following constraints shall apply: Washington State Local Government Investment Pool 100% U.S. Treasury Obligations 90% Federal Agency securities 90% Public Fund Interest Bearing Investment Accounts 50% Certificates of Deposit (CDs) 50% Repurchase Agreements (Repos) 20% Bonds of State of Washington or any local government in 20% the State of Washington Bonds of other states or local governments of a state other 20% than the State of Washington Supranationals 10% Banker's Acceptance (BA's) 10% Commercial Paper & Corporate Notes Combined 10% 12. Sale of Portfolio Any major changes in Investment Strategy including the liquidation of the portfolio shall require a majority vote by the County Finance Committee. Draft Mason County Investment Policy 2024 Page 6 of 16 October 4,2024 6 13. Maturities To the extent possible and to preclude sales of securities that could result in a loss, investments will be made to coincide with anticipated cash flow requirements. Because of inherent difficulties in accurately forecasting cash flow requirements, a portion of the portfolio should be continuously invested in readily available funds such as the Local Government Investment Pool, money market funds to ensure that appropriate liquidity is maintained to meet ongoing obligations. A. To this extent, a minimum of 25% of the portfolio, at the time of investment, will be comprised of investments maturing within a year. B. Satisfying this requirement, remaining funds may be invested in authorized securities not to exceed five years in maturity, except when compatible with a specific fund's investment needs. C. To ensure additional liquidity and provide for ongoing market opportunity the weighted average maturity and modified duration of the overall portfolio shall not exceed three years without the prior written approval of the Treasurer. 14. Internal Controls The County Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets are protected from loss, theft or misuse. The internal controls shall, but is not limited to addressing the following points: • Control of collusion • Separation of transaction authority from accounting and recordkeeping • Custodial Safekeeping • Avoidance of physical delivery securities • Clear delegation of authority to subordinate staff members • Written confirmation of transactions for investments and wire transfers The Investment portfolio is subject to annual audit by the State Auditor's Office. The County Finance Committee may authorize the audit of the investment portfolio at any time by an independent outside auditor. 15. Performance Standards/Benchmarks The investment portfolio will be managed in accordance with the parameters specified within this policy. The investment portfolio will be designed to obtain an average rate of return during budgetary and economic cycles, consistent with the investment objectives and cash flow needs. A series of appropriate benchmarks shall be established against which performance shall be compared on a regular basis. The benchmark will be reflective of the actual securities being purchased and the risks undertaken. The benchmarks will have a similar weighted average maturity as the portfolio. Draft Mason County Investment Policy 2024 Page 7 Of 16 October 4,2024 Le 16. Reporting The County Treasurer shall provide the County Finance Committee and County Legislative Body consistent periodic reporting. These reports shall provide an accurate and meaningful representation of the investment portfolio, its performance versus the established benchmark, and compliance with the investment policy. Quarterly reports will include: • A listing of individual securities held at the end of the reporting period. • Average life and final maturity of all investments listed. • Coupon, discount or earnings rates. • Cost and market value. • Percentage of the portfolio in each investment category. • Measurement of the portfolio against the Treasury Bill Rate for the corresponding weighted average maturity of the investment portfolio. 17. Investment Policy Adoption Mason County's investment policy shall be adopted by resolution of the entity's statutory governing body(Finance Committee, pursuant to RCW 36.48.070)The policy shall be reviewed on an annual basis by the Finance Committee and the Finance Committee must approve any modifications. Approved this day of October 2024. Mason County Finance Committee Elisabeth(Lisa)Frazier, Mason County Treasurer Chairperson Steve Duenkel, Mason County Auditor Secretary Randy Neatherlin, Mason County Board Chair Committee Member Draft Mason County Investment Policy 2024 Page 8 of 16 October 4,2024 b C'� GLOSSARY ACCRUED INTEREST-The interest accumulated on a bond since issue date or the last coupon payment. The buyer of the bond pays the market price and accrued interest, which is payable to the seller. AGENCY-A debt security issued by a federal or federally sponsored agency. Federal agencies are backed by the full faith and credit of the U.S. Government. Federally Sponsored Agencies (FSAs) are backed by each particular agency with a market perception that there is an implicit government guarantee. (Also see FEDERAL AGENCY SECURITIES and GOVERNMENT SECURITY) AMORTIZATION - In portfolio accounting, periodic charges made against interest income on premium bonds in anticipation of receipt of the call price at call or of par value at maturity. ASSET-Available property, as for payment of debts AVERAGE MATURITY -A weighted average of the expiration dates for a portfolio of debt securities. An income fund's volatility can be managed by shortening or lengthening the average maturity of its portfolio. BANKERS ACCEPTANCES(BAs)-Bankers Acceptances generally are created based on a letter of credit issued in a foreign trade transaction. They are used to finance the shipment of commodities between countries as well as the shipment of some specific goods within the United States. BAs are short-term, non-interest bearing notes sold at a discount and redeemed by the accepting bank at maturity for full face value. These notes trade at a rate equal to or slightly higher than Certificates of Deposit(CDs), depending on market supply and demand. Bankers Acceptances are sold in amounts that vary from $100,000 to $5,000,000, or more, with maturities ranging from 30 -270 days. They offer liquidity to the investor as it is possible to sell BAs prior to maturity at the current market price. BANK WIRE-A virtually instantaneous electronic transfer of funds between two financial institutions. BASIS POINT-A measure of an interest rate, i.e., 1/100 of 1 percent, or .0001. BID -The indicated price at which a buyer is willing to purchase a security or commodity. When selling a security a bid is obtained. (See Offer) BOND - A long-term debt security, or IOU, issued by a government or corporation that generally pays a stated rate of interest and returns the face value on the maturity date. BOOK ENTRY SECURITIES- U.S. government and federal agency securities that do not exist in definitive (paper)form;they exist only in computerized files maintained by the Federal Reserve Bank. BOOK VALUE-The amount at which an asset is carried on the books of the owner. The book value of an asset does not necessarily have a significant relationship to market value. BROKER - A broker brings buyers and sellers together for a commission paid by the initiator of the transaction or by both sides. CERTIFICATES OF DEPOSIT - Certificates of Deposit, familiarly known as CDs, are certificates issued against funds deposited in a bank for a definite period of time and earning a specified rate of return. Certificates of Deposit bear rates of interest in line with money market rates current at the time of issuance. COLLATERAL: Property (as securities) pledged by a borrower to protect the interest of the lender. COMMERCIAL PAPER: An unsecured short-term promise to repay a fixed amount on a certain future date. Draft Mason County Investment Policy 2024 Pegg 9 of 16 October 4,2024 _A0 Commercial paper usually matures from 2 to 270 days and is traded on a discount basis. This debt instrument, issued by banks, companies and other borrowers, uses only their credit ratings to back the security. CORPORATE BOND/NOTE—A debt security issued by a corporation. The backing for the bond is usually the payment ability of the company,which is typically money to be earned from future operations. Corporate bonds are considered higher risk than government bonds. As a result, interest rates are almost always higher, even for higher credit quality companies. Most corporate bonds have maturities greater than one year. Corporate debt that matures in less than one year is typically called commercial paper. COMPETITIVE BID PROCESS - A process by which three or more institutions are contacted to obtain interest rates for specific securities. CREDIT QUALITY-The measurement of the financial strength of a bond issuer.This measurement helps an investor to understand an issuer's ability to make timely interest payments and repay the loan principal upon maturity. Generally, the higher the credit quality of a bond issuer, the lower the interest rate paid by the issuer because the risk of default is lower. Credit quality ratings are provided by nationally recognized rating agencies. CREDIT RISK-The risk that another party to an investment transaction will not fulfill its obligations. Credit risk can be associated with the issuer of a security, a financial institution holding the entity's deposit, or a third party holding securities or collateral. Credit risk exposure can be affected by a concentration of deposits or investments in any one investment type or with any one party. CUSTODIAN - An independent third party (usually bank or trust company) that holds securities in safekeeping as an agent for the county. DEALER - A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account. DEFEASE -To discharge the lien of an ordinance, resolution, or indenture relating to a bond issue, and in the process, render inoperative restrictions under which the issuer has been obliged to operate. Comment: Ordinarily an issuer may defease an indenture requirement by depositing with a trustee an amount sufficient to fully pay all amounts under a bond contract as they become due. DELIVERY-The providing of a security in an acceptable form to the County or to an agent acting on behalf of the County and independent of the seller. Acceptable forms can be physical securities or the transfer of book entry securities.The important distinction is that the transfer accomplishes absolute ownership control by the County DELIVERY VS PAYMENT - There are two methods of delivery of securities: Delivery vs. payment and delivery vs. receipt (also called free). Delivery vs. payment is delivery of securities with an exchange of money for the securities. Delivery vs. receipt is delivery of securities with an exchange of a signed receipt for the securities. DEPOSITARY-A person to whom something is entrusted, a depository. DEPOSITORY BANK-A local bank used as the point of deposit for cash receipts. DEPOSITORY INSURANCE - Insurance on deposits with financial institutions. For purposes of this policy statement, depository insurance includes: a)Federal depository insurance funds, such as those maintained by the Federal Deposit Insurance Corporation (FDIC) AND Federal Savings and Loan Insurance Corporation (FSLIC); and b) Public Deposit Protection Commission. Draft Mason County Investment Policy 2024 Page 10 of 16 October 4,2024 DISCOUNT - 1. (n.) selling below par; e.g., a $1000 bond selling for$900. 2. (v.) anticipating the effects of news on a security's value; e.g., "The market had already discounted the effect of the labor strike by bidding the company's stock down." DIVERSIFICATION - Dividing available funds among a variety of securities and institutions so as to minimize market risk. EFFECTIVE RATE-The yield you would receive on a debt security over a period of time taking into account any compounding effect. FACE VALUE -The value of a bond stated on the bond certificate; thus, the redemption value at maturity. Most bonds have a face value, or par, of$1,000. FEDERAL AGENCY SECURITIES - Several government-sponsored agencies, in recent years, have issued short and long-term notes. Such notes typically are issued through dealers, mostly investment banking houses. These Federal government-sponsored agencies were established by the U.S. Congress to undertake various types of financing without tapping the public treasury. In order to do so, the agencies have been given the power to borrow money by issuing securities, generally under the authority of an act of Congress. These securities are highly acceptable and marketable for several reasons, mainly because they are exempt from state, municipal and local income taxes. Furthermore, agency securities must offer a higher yield than direct Treasury debt of the same maturity to find investors, partly because these securities are not direct obligations of the Treasury. The main agency borrowing institutions are the Federal National Mortgage Association (FNMA), the Federal Home Loan Bank System (FHLB), and the Federal Farm Credit Bank System (FFCB). FEDERAL DEPOSIT INSURANCE (FDIC) -A Federal institution that insures bank deposits. The current limit is up to $100,000 per depository account. FEDERAL FARM CREDIT BANK—FFCB—The Farm Credit System is a nationwide network of borrower- owned lending institutions and specialized service organizations. Established by Congress in 1916 as the authority for certain predecessor entities, the System is the oldest of the Government-sponsored enterprises. Throughout its long history, the fundamental purpose of the System has remained the same: To provide American agriculture with sound and dependable credit at competitive interest rates. Currently, there are three Farm Credit Banks and one Agricultural Credit Bank providing funds and support services to approximately 78 locally owned Farm Credit Associations and numerous cooperatives nationwide. Approximately 40 percent of the real estate and non-real estate credit needs of U.S. agriculture are met by the System FEDERAL FUNDS RATE -The rate of interest at which Fed Funds are traded between banks. Fed Funds are excess reserves held by banks that desire to invest or lend them to banks needing reserves. The particular rate is heavily influenced through the open market operations of the Federal Reserve Board. Also referred to as the "Fed Funds rate." FEDERAL HOME LOAN BANK SYSTEM - FHLB—Created by the Federal Home Loan Bank Act of 1932 to increase the amount of funds available for lending institutions who provide mortgages and similar loan agreements to individuals. Having served its original objectives well, the FHLB system now primarily focuses on increasing the amount of loanable funds available for affordable housing and community development projects. It continues to have a material impact on housing and development financing offering funds to member institutions at rates that are usually lower than commercially competitive prices. The 11 banks of the FHLB Bank System are owned by over 7,300 regulated financial institutions from all 50 states, U.S. possessions, and territories. Draft Mason County Investment Policy 2024 Page 11 of 16 October 4,2024 v FEDERAL HOME LOAN MORTAGAGE CORPORATION - FHLMC (Freddie Mac) - is a stockholder- owned, government-sponsored enterprise chartered by Congress in 1970 to keep money flowing to mortgage lenders in support of homeownership and rental housing for middle income Americans. FHLMC purchases, guarantees and securitizes mortgages to form mortgage-backed securities. The mortgage- backed securities that it issues tend to be very liquid and carry a credit rating close to that of U.S.Treasuries. FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA) - FNMA, like GNMA, was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a Federal corporation working under the auspices of the Department of Housing and Urban Development, HUD. It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The corporation's purchases include a variety of adjustable mortgages and second loans, in addition to fixed-rate mortgages. FNMA's securities are also highly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest. FEDERAL RESERVE SYSTEM -The central bank of the United States which has regulated credit in the economy since its inception in 1913. Includes the Federal Reserve Bank, 14 district banks and the member banks of the Federal Reserve, and is governed by the Federal Board. FINANCIAL INSTITUTIONS - Establishments that include the circulation of money, the granting of credit, the making of investments, and the provision of banking facilities. FISCAL AGENCY-A financial institution that handles certain bond and coupon redemptions on behalf of the entity. GINNIE MAES (GNMAs) - Mortgage securities issued and guarantied, as to timely interest and principal payments, by the Government National Mortgage, an agency within the Department of Housing and Urban Development(HUD). GOVERNMENT SECURITY - Any debt obligation issued by the U.S. government, its agencies or instrumentalities. Certain securities, such as Treasury bonds and GNMAs, are backed by the government as to both principal and interest payments. Other securities, such as those issued by the Federal Home Loan Mortgage Corporation, or Freddie Mac, are backed by the issuing agency. HAIRCUT-This term describes the way brokers and clients protect themselves from market risk in doing repos. An entity wanting to finance the purchase of $100 million in Treasury bonds may borrow just $98 million of the money. The two percent difference between the amount of securities purchased and the amount of money borrowed is the haircut. Similarly, an entity looking to borrow $100 million may need to provide, as collateral, Treasury securities with a market price equal to $102 million. LIQUIDATION -Conversion into cash. LIQUIDITY - Refers to the ease and speed with which an asset can be converted into cash without a substantial loss in value. LOSS -The excess of the cost or book value of an asset over selling price. LOCAL GOVERNMENT INVESTMENT POOL (LGIP) - The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment. MARK-TO-MARKET- An adjustment in the valuation of a securities portfolio to reflect the current market values of the respective securities in the portfolio. This process is also used to ensure that margin accounts are in compliance with maintenance. Draft Mason County Investment Policy 2024 Page 12 of 16 October 4,2024 1 MARKETABILITY - Ability to sell large blocks of money market instruments quickly and at competitive prices. MARKET RISK -The risk associated with declines or rises in interest rates which cause an investment in a fixed-income security to increase or decrease in value. The risk that the market value of an investment, collateral protecting a deposit, or securities underlying a repurchase agreement will decline. MARKET VALUE -The price at which a security is trading and could presumably be sold. MASTER REPURCHASE AGREEMENT-An agreement between the investor and the dealer or financial institute. This agreement defines the nature of the transactions, identifies the relationship between the parties, establishes normal practices regarding ownership and custody of the collateral securities during the term of the investment, provides for remedies in the event of a default by either party and otherwise clarifies issues of ownership. MATURITY -The time when a security becomes due and at which time the principal and interest or final coupon payment is paid to the investor. NATIONALLLY RECOGNIZED STATISTICAL RATING ORGANIZATION (NRSRO) - A credit rating agency that issues credit ratings that the U. S Securities and Exchange Commission permits other financial firms to use for certain regulatory purposes. NET WORTH - A financial institutions available funds after their total liabilities have been deducted from their total assets. OFFER -The indicated price at which a seller is willing to sell a security or commodity. (See BID) When buying a security an offer is obtained. PAR VALUE -The nominal or face value of a debt security; that is, the value at maturity. PORTFOLIO -Collection of securities held by an investor. PREMIUM -The amount by which a bond sells above its par value. PRIMARY DEALERS-A pre-approved bank, broker/dealer or other financial institution that is able to make business deals with the U.S. Federal Reserve, such as underwriting new government debt. These dealers must meet certain liquidity requirements as well as provide a valuable flow of information to the Fed about the state of the worldwide markets. PRIME RATE -The interest rate a bank charges on loans to its most credit worthy customers. Frequently cited as a standard for general interest rate levels in the economy. PRINCIPAL-An invested amount on which interest is charged or earned. PRUDENCE - The ability to govern and discipline oneself by the use of reason. Shrewdness in the management of affairs. Able to use skill and good judgment in the use of resources. PUBLIC FUND INTEREST BEARING INVESTMENT ACCOUNTS- Bank accounts with Qualified Public Depositories which pay a rate of interest on the balance maintained. Used in diversifying the investment portfolio and most commonly used as part of a liquidity portfolio. Draft Mason County Investment Policy 2024 Page 13 of 16 October 4,2024 QUALIFIED PUBLIC DEPOSITORY - A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated,for the benefit of the commission, eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits. REGISTERED SECURITY - A security that has the name of the owner written on its face. A registered security cannot be negotiated except by the endorsement of the owner. REPRICING -The revaluation of the market value of securities. REPURCHASE AGREEMENT (REPO) - The Repo is a contractual transaction between an investor and an issuing financial institution (not a secured loan). The investor exchanges cash for temporary ownership of specific securities, with an agreement between the parties that on a future date, the financial institution will repurchase the securities at a prearranged price. An "Open Repo" does not have a specified repurchase date and the repurchase price is established by a formula computation. REVERSE REPOs -The opposite of the transaction undertaken through a regular repurchase agreement. In a "reverse" the City/County initially owns securities and the bank or dealer temporarily exchanges cash for this collateral. This is, in effect, temporarily borrowing cash at a high interest rate and is also known as securities lending. Most typically, a Repo is initiated by the lender of funds. Reverses are used by dealers to borrow securities they have shorted. SAFEKEEPING -A service to customers rendered by banks for a fee whereby all securities and valuables of all types and descriptions are held in the bank's vaults for protection, or in the case of book entry securities, are held and recorded in the customer's name and are inaccessible to anyone else. SALLIE MAES - Pooling of student loans guaranteed by the Student Loan Mortgage Association (SLMA) to increase the availability of education loans. The SLMA purchases the loans after buying them on the secondary market from lenders. SLMA stock is publicly traded. SECURITIES - Bonds, notes, mortgages, or other forms of negotiable or non-negotiable instruments. SECURITIES AND EXCHANGE COMMISION — (SEC) - A U.S. government agency that oversees securities transactions, activities of financial professionals and mutual fund trading to prevent fraud and intentional deception. The SEC consists of five commissioners who serve staggered five-year terms. No more than three of the commissioners may belong to the same political party. SETTLEMENT DATES - The day on which payment is due for a securities purchase. For stocks and mutual funds bought through an investment dealer, settlement is normally five business days after the trade date. Bonds and options normally settle one business day after the trade date mutual fund shares purchased directly by mail or wire settle on the day payment is received. SPREAD - (a) Difference between the best buying price and the best selling price for any given security. (b) Difference between yields on or prices of two securities of differing quality or differing maturities. (c)In underwriting,difference between price realized by the issuer and price paid by the investor. STRIPPED TREASURIES - U.S. Treasury debt obligations in which coupons are removed by brokerage houses, creating zero-coupon bonds. Draft Mason County Investment Policy 2024 Page 14 of 16 October 4,2024 7 SUPRANATIONAL INSTITUTIONS (SUPRA'S) — An international organization, or union, whereby member states transcend national boundaries or interests to share in the decision making and vote on issues pertaining to the wider grouping. It is formed by two or more central governments through international treaties.The purpose for creating a supranational is to promote economic development for the member countries. The International Bank for Reconstruction and Development (World Bank), the Inter- American Development Bank (IADB), IFC (International Finance Corporation) and ADB (Asian Development Bank)are examples of supra's. TRIPARTITE CUSTODIAN AGREEMENT - An agreement that occurs when a third party or custodian becomes a direct participant in a repurchase transaction. The custodian ensures that the exchange occurs simultaneously and that appropriate safeguards are in place to protect the investor's interest in the underlying collateral. THIRD-PARTY SAFEKEEPING - A safekeeping arrangement whereby the investor has full control over the securities being held and the dealer or bank investment department has no access to the securities being held. TIME DEPOSIT- Interest-bearing deposit at a savings institution that has a specific maturity. TREASURY BILLS - Treasury bills are short-term debt obligations of the U.S. Government. They offer maximum safety of principal since they are backed by the full faith and credit of the United States Government. Treasury bills, commonly called "T-Bills," account for the bulk of government financing, and are the major vehicle used by the Federal Reserve System in the money market to implement national monetary policy. T-Bills are sold in three, six, nine, and twelve-month bills. Because treasury bills are considered "risk-free," these instruments generally yield the lowest returns in the major money market instruments. TREASURY NOTES AND BONDS - While T-Bills are sold at a discount rate that establishes the yield to maturity, all other marketable treasury obligations are coupon issued. These include Treasury Notes with maturities from one to ten years and Treasury Bonds with maturities of 10-30 years. The instruments are typically held by banks and savings and loan associations. Since Bills, Notes and Bonds are general obligations of the U.S. Government, and since the Federal Government has the lowest credit risk of all participants in the money market, its obligations generally offer a lower yield to the investor than do other securities of comparable maturities. UNDERLYING SECURITIES -Securities transferred in accordance with a repurchase agreement. VENDOR-A business or individual who provides a service or product at a cost. WHEN ISSUED TRADES - Typically, there is a lag between the time a new bond is announced and sold and the time it is actually issued. During this interval, the security trades "WI," "when, as, and if issued." WI -When, as, and if issued. See When Issued Trades. YIELD - The rate at which an investment pays out interest or dividend income, expressed in percentage terms and calculated by dividing the amount paid by the price of the security and annualizing the result. YIELD BASIS - Stated in terms of yield as opposed to price. As yield increases for a traded issue, price decreases and vice versa. Charts prepared on a yield basis appear exactly opposite of those prepared on a price basis. Draft Mason County Investment Policy 2024 Page 15 of 16 October 4,2024 -14 YIELD SPREAD -The variation between yields on different types of debt securities; generally a function of supply and demand, credit quality and expected interest rate fluctuations. Treasury bonds, for example, because they are so safe, will normally yield less than corporate bonds. Yields may also differ on similar securities with different maturities. Long-term debt, for example, carries more risk of market changes and issuer defaults than short-term debt and thus usually yields more. ZERO-COUPON BONDS - Securities that do not pay interest but are instead sold at a deep discount from face value. They rise in price as the maturity date nears and are redeemed at face value upon maturity. Draft Mason County Investment Policy 2024 Page 16 of 16 October 4,2024 EXHIBIT "A" COUNTY HELD REGISTERED WARRANTS CONTRACT/PROMISSORY NOTE/LOAN Policy and n..,,,,,,a, res Updated Mar-e-h 1, 2 z October 7, 2024 Whereas, the Mason County Investment Policy makes provision for investing in vgiste,.oa ,v,.,,..-ants contracts/promissory notes/loan as set out in RCW 36.29.010, it is therefore prudent to set out the following Policy and Pr-o.edufes- All county departments/taxing districts may participate—based on the approval of the county treasurer. Pursuant to RCW 36.29.010, .... The Treasurer may in cases where there are insufficient funds .........using such funds as not necessaa for immediate expenditure, contract with the county or any other taxing district................ Therefore, there is no ,guarantee that the county will have funds available to cover negative cash flows for county departments/taxing districts. County departments/taxing districts will need to make other financial arrangements (i.e. bank loan, internal fund loan) in advance,before issuing warrants, if the county treasurer is unable to meet their needs. The Treasurer's Office will may set a limit on the amount to be registered loaned to by each department/taxing district based on the needs of that department/taxing districts and the cash flow of the county available to do so. The Treasurer will notify the Finance Committee via email or other communication within 24 hours when the amount of any contract/promissory note/contract,.ogistere vh-mi# exceeds $1,000,000.00 . The Treasurer will report to the Finance Committee at least quarterly the amount of registered wafFants contract/promissory note/loan held as investments by the county. Registered W ...ants Such contract/promissory note/loan will be held fo redeemed-3-0 days from the date of issuane by the county treasurer on behalf of the county department/taxing district on or before the last working day of the month or 31 days in which the promissory note was issued. The Treasurer has the authority to extend the redemptionperiod, only after reviewing such circumstances as laid out in writing by the county department/district and such extension meets the investment objectives of the county investment policy. The Treasurer will notify the Finance Committee via email or other communication within 24 hours if the Treasurer has extended the redemption re"i exert period for more than 30 days. Sehool distriets should consider-whether-it is feasible to take an advanee on their-monthly --------------------------------------------------------------------------------------------------------------------- issuing Registered Warrant Proeess 1. "Letter-of Understanding for-the issuanee 2 ° rto,.ost fate. 3. "Letter-of Under-standing fof the isstlanee of Registefed W.,,...,,,,ts aa Wafrant Pr-oiniso 4. Alf to a t,.o s,,..o,.'s ehe k payable t the , rt.,t,.o s,,,,of and r-eeopt tt,o;,.t,,,,, ;tt � foan eontaining the fund and BARS #391.60, Antieipation Notes,'Wafr-a-nts. This is like an. investment eheek, so in the deser-iption box in the eheekbook it should say "T-DG Registere dote tri-vestmenf'. This is net a r-emittanee-. 5. .. at Ptffnbef. b D tef or, tt,o font the 1, t de «TDG Registered W t veil cv�v�i[o'ie,Y'T[1771�ti'ft'•7'H�rLGGI�CTTCrCCG17e.�t��T17� rtTT2TC[rLCT Wafrant Ledger-{T Dri„o investment ef} d. On the offiee ealendar- at least one day prior-to r-edemption date (28 29 days 4 date of issua-nee) note tha4 Fst��Waffant and Pr-omissofy Note needs t Redeeming Registered sal.,,.,ant D...,eeSS 6. Galeulate the interest to be paid based on the Bank Method. "The anfma4 interest rate will b eomptited on a 3 65,13 60 basis; this is,by applying the r-ation of the annual intefest rate Over- „oaf of 360 days,multiplied by the ,,,,tst ndi waffant .r to afnountj-H„itiplie by the aet,,.,t m,l,o,-of days the registered, ,mot; „tst.,,,di . 7. « distr-iet-or-depaftment. Original should be filed in the "Registered Waffants Wagant. D,.,,,v„ss n,Nlgt§" file, in the investment file Eabinet. 8. issoi�v note amount and interest "e from the distfiets appropriate fund.-tea T-r-eas -'s heek f f the„-,at,,,.oa registered , „t amount a ;„to,.ost er-eate a miseella-neotis r-eeeipt for-the interest only and deposit to the Tr-easufer-'s GUITen Expense Fend BARS 361 10. (see#10 below "Mattife the investment") and enter-e eash sheet under-"Intefest"with the notation of Registered Waffant NotQ in4er-est. and the dist-r-iet name. This is a femittanee preeess, list on eash sheet as e0fit-Fol drawer r-emittanee, take deposit to and list deposit one k of eash sheet. 9• , interest due from the appropriate eounty fund to the T-r-easufer-'s Guffent E*pense BARS 361 10 (this , ,;tt bezeror-eeeipt). r b) For- eounty depaAments, er-eate invoiee for-interest using i/Register-ed Waffa advanee t•, waived. a. Enter-on the front of the eash sheet fef the matuFed im,estment. b. Enter-o the 1.aek of the eash shoot a a dopes Registered Wa,...a t Pr-emissei=v late Ledger- ",estment Fold "PAID date" unde the-ell entfy-f9llowin^ the pfeeess as listed above. 12. if a new r-egister-edwaffant p )te investment is done enter-that tinder-the new if the dis -E)r-eotintt, depai4ment wishes to stay on registered wafr-ants they will need to go thfotigh this whele pf . '. There is no rellover of this type of investment unless approved by the Tr-eaqsurpeir�. Call and reissue at a higher- amounti Approved this day of, October 2024. Elisabeth Frazier, Treasurer, Chair Steve Duenkel, Auditor, Secretary Randy Neatherlin, Commissioner 00 Warrant Contract/Promissory Note/Loan Investment Procedures Removed from Policy &updated 10/7/2024 Issuing n_a ef!e,a^a Warrant Promissory Note Investment PFeeess The district or county department issues a signed "Letter of Understanding for the Issuance of Registered WarFaf s a Warrant Promissory Note" to the county treasurer. Said Letter of Understanding must be signed by the county department head, District Board Chair or authorized representative. 1. Verify with the State Pool (LIGP) for the current interest rate and add 2% for the interest rate,to be charged. 2. Write that interest rate on the"Letter of Understanding for the Issuance of Regis W.,.., pAs and Warrant Promissory Note". 3. Write a treasurer's check payable to the county treasurer and receipt using their the appropriate county department/taxing district transmittal form, e ntai ing the fug Use BARS #391.60, Anticipation Notes/Warrants. This is like an investment check, so in the description box in the checkbook it should say"TDC Registered Waff Warrant Promissory Note Investment". This is not a remittance. 4. Create an entry in the investment ledger(i.e.: Registered W,,,... nts Warrant Promissory Note). a. Enter in the Quiekbo ks Chart of.,,,,.eu*ts Qr MUNIS for TDC. There is a separate account number. b. Enter on the front of the cash sheet, as a deposit in "TDC Registered W,,,.ra is Warrant Promissory Note" line. c. Enter the investment information in the Registered Wafr Warrant Promissory Note Ledger(J Drive—Investment Folder). d. On the office calendar— at least one day prior to redemption date(28 —29 days from date of issuance) —note that Re istered Warrant and Promissory Note needs to be redeemed on specified date (30 days from issuance). e. If the county department/taxing district requires additional funding, a new promissory note will be executed pursuant to policy and the above procedures. Redeeming Registered«'^ -ran Warrant Promissory Note Investment Preeess 5. Calculate the interest to be paid based on the Bank Method: "The annual interest rate will be computed on a 365/360 basis; this is,by applying the ration of the annual interest rate over a year of 360 days, multiplied by the outstanding waff promissory note amount, multiplied by the actual number of days the registered...,,rr,n promissory note is outstanding. �S[ 6. On the "Letter of Understanding"write the date of payment and "PAID" give a opy to th ai s*fi^* ^r depa-t4ne„* Email a copy of the redemption receipt to the county department/taxing district. Original should be filed in the"Registered tered W.,,. ants Warrant Promissory Note" file, in the Investment file cabinet. 7. For taxing districts create a miscellaneous receipt and remit the matured registered., aff promissory note amount and interest due from the districts appropriate fund. Write a Treasurer's check for the matured registered warrant promissory note investment amount and interest create a miscellaneous receipt for the interest only and deposit to the Treasurer's Current Expense Fund-BARS 361-10. (see#10 below "Mature the Investment") and eft4e on the eash sheet undef"later-est"with the notation of Registered Waff a-at interest an ais*rie*name-. This is a remittance process, list on cash sheet as control drawer remittance, take deposit to bank, and list deposit on back of cash sheet. 8. a) For county departments, using the county payment remittance process, send a remittance request to the Auditor's Office. Upon approval create a miscellaneous receipt and remit the interest due from the appropriate county fund to the Treasurer's Current Expense-BARS 361-10 (this will be a zero receipt). b) For county departments, create invoice for interest using J/ Warrants Promissory Not Register-e Warrant Promissory Note Interest Invoice. Then create the Payment Remittance form in J/Registered-Warrants Promissory Note/Payment Remittance and follow procedure as noted on the payment remittance form. May need to have 48 hour advance notice waived. 10. Mature the investment: a. Enter on the front of the cash sheet for the matured investment. b. Enter on the back of the cash sheet as a deposit. c. Enter in the checkbook d. Mature the investment in the Quie Books Chaft of Aeeounts, MUNIS and the Regis Warrant Promissory Note Ledger(J Drive-Investment Folder). 11. If the registered-warrant promissory note is redeemed early enter"PAID and the date"under the original entry following the process as listed above. 12. if a new registered waffant p Ae investment is done enter-tha4 tmdef the ne if the thfough this whole P There is no rollover of this type of investment unless -r-. Call and reissue at a higher- amoun g� RESOLUTION# COUNTY HELD MGISTEREP WARRANT PROMISSORY NOTE POLICY&PROCEDURES AMENDING RESOLUTION#!„z 0 16-2022-16 WHEREAS,there was a legislative update to RCW 39.26.010 removing the term"Registered Warrants" and, WHEREAS,Mason County recognizes that it is fiscally responsible to define policy and procedures for the use and approval ofed Warrants Promissory Notes/Contracts or loans as an approved Investment option as delineated in the Approved Mason County Investment Policy and, WHEREAS,the Mason County Finance Committee has reviewed,updated and approved the policy and procedures for county held registered-warrants promissory notes as shown in Exhibit"A"on" 2n�October 22", 2024. NOW THEREFORE,BE IT RESOLVED that the Board of County Commissioners upon the recommendation of the Mason County Finance Committee hereby approve the updated"County Held Registered-Warrants Promissory Note Policy and Procedures"as set out in Exhibit"A". Approved this day of Ma-- 2.November, 2024. Mason County Board of Commissioners Randy Neatherlin,Chair Sharon Trask, Vice Chair Kevin Shutty, Commissioner Attest: Mckenzie Smith,Clerk of the Board Approved as to form: Tim Whitehead,Chief Deputy Prosecuting Attorney