2022 Comprehensive Annual Financial Report for Sarasota Coun

Sarasota County, Florida Notes to Financial Statements September 30, 2022 (8) Obligations of the following Government Agencies and Government Sponsored Enterprises (GSEs), including but not limited to: a. Export-Import Bank of the United States. b. Federal Farm Credit Banks (FFCB). c. Federal Home Loan Bank (FHLB) or its banks. d. Federal Home Loan Mortgage Corporation (FHLMC). e. Federal National Mortgage Association (FNMA). f. Financing Corporation (FICO). g. Government National Mortgage Association (GNMA). h. Overseas Private Investment Corporation (OPIC). i. Private Export Funding Corporation (PEFCO). j. Resolution Funding Corporation (REFCORP). k. Student Loan Marketing Association (SLMA). l. Tennessee Valley Authority (TVA). m. United States Agency for International Development (USAID). Permitted investments in the above listed agencies and instrumentalities shall include bonds, debentures, note or other evidence of indebtedness issued including mortgage pass-throughs, collateralized mortgage obligations, commercial mortgage backed securities, adjustable rate securities and adjustable rate mortgages. (9) Obligations guaranteed by the United States Government. (10) Commercial Paper, Notes and Bonds of U.S. Corporations. (11) Banker’s Acceptances that are eligible for purchase by the Federal Reserve Banks. (12) State and Local obligations secured by taxes or essential services revenue, including those of Sarasota County. (13) Fixed Income Funds in open-end and no load fixed income mutual funds registered under the Investment Company Act of 1940. (14) Asset Backed Securities and Asset Backed Commercial Paper limited to traditional consumer receivables, such as auto, equipment, utility or credit card receivables. (15) Supranational Bonds that are U.S. dollar denominated, provided that the United States Government is the largest capital contributor. (16) Florida Municipal Investment Trust (FMIvT) fixed income portfolios with a modified duration of less than 5 years, administered by the Florida League of Cities. (17) The Florida Municipal Pension Trust Fund (FMPTF) administered by the Florida League of Cities, only applicable for Other Post Employment Benefit (OPEB) plan assets. (18) Repurchase Agreements (for purchase and subsequent sale) for any of the investments authorized hereunder. All funds participate in the pooled cash and investment program. Investment income is allocated to individual funds based upon their average daily balance in the cash pool. Investment income earned in the utility debt service fund is deposited into the utility operating fund, pursuant to utility bond covenants. Each fund's individual equity in the County's investment pool is considered to be a cash equivalent, since the funds can deposit or effectively withdraw cash at any time without prior notice or penalty. This methodology is also used in the statement of cash flows for the Proprietary funds. 85

RkJQdWJsaXNoZXIy MzM3Mjg=