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BCRUA-2025-005 - 2/26/2025 RESOLUTION NO. BCRUA-2025-005 WHEREAS, Chapter 2256, Texas Government Code, Section 2256.023 of the Public Funds Investment Act states that a written report of investments be submitted to the governing body at least quarterly; and WHEREAS, a Quarterly Investment Report for the quarter ending December 31, 2024 for the Brushy Creek Regional Utility Authority ("BCRUA") has been submitted to the Board of Directors; and WHEREAS, the Board of Directors desires to acknowledge the receipt and acceptance of the attached BCRUA Quarterly Investment Report, Now Therefore BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BRUSHY CREEK REGIONAL UTILITY AUTHORITY: That the BCRUA Quarterly Investment Report, attached hereto as Exhibit "A" and incorporated herein, is hereby received and accepted. The Board of Directors hereby finds and declares that written notice of the date, hour, place and subject of the meeting at which this Resolution was adopted was posted and that such meeting was open to the public as required by law at all times during which this Resolution and the subject matter hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended. RESOLVED this 26th day of February, 2025. NA'COLE THOMPS President Brushy Creek Regional Utility Authority ATTEST: RE ' . FLORES, Se etar 031414611-A.4924-7495.6}17 Quarterly Investment Report EXHIBIT "A" 2 OBSERVATIONS AND EXPECTATIONS •Market participants are expecting only ~1.5 Federal Reserve rate cuts for 2025 •Weekly unemployment claims remain near historically low levels •Inflation has been trending higher the past few months •U.S. Treasury rates were mixed for December--shorter rates lower, longer higher What the Futures Market is Expecting from the Federal Reserve For 2025 •The Fed Funds futures market continually prices where it expects the Funds rate to be heading. •At the end of December 2024, the futures market was showing only about 1.5 0.25% Fed cuts in 2025. 2 2.50% 2.75% 3.00% 3.25% 3.50% 3.75% 4.00% 4.25% 4.50% 4.75% Dec 2025 Expected Fed Funds Rate SOURCE: BLOOMBERG, CME 3 Labor Market Remains Resilient With Low Unemployment Claims •Weekly unemployment claims remain near historically low levels. •The Federal Reserve and many economists were expecting rate hikes to have taken more of a toll on the labor market. •That has not been the case. Core Personal Consumption Expenditures Trending Higher •Core Personal Consumption Expenditure YoY is the Fed’s preferred inflation gauge. Core excludes food and energy components. •Core PCE YoY is currently at 2.8%, not quite at the Fed’s 2% target, but far below the 5.6% peak in 2022. •The Fed expects Core PCE YoY will most likely get much closer to the Fed’s 2% in the first half of 2025. 3 2.60% 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% Consumer Price Index (CPI) YoY SOURCE: BLOOMBERG, DEPARTMENT OF LABOR – GRAPH AXIS IS CUT OFF DUE TO COVID DATA EXTREME LEVELS – SHADED AREAS ARE RECESSIONS 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1 100 200 300 400 500 600 700 800 Weekly Unemployment Claims - 4 Week Avg SOURCES: BLOOMBERG, BUREAU OF ECONOMIC ANALYSIS 4 Treasury Rates Were Mixed for the Month of December SOURCE: BLOOMBERG4 4.00 4.10 4.20 4.30 4.40 4.50 4.60 4.70 4.80 4.90 5.00 3M 6M 1Y 2Y 3Yr 5Y 7Y 10Y 20Y 30Y U.S. Treasury Month-End Yield Curves 12/31/24 11/29/24 (17)(17)(14) 9 18 33 38 40 41 42 -30 -20 -10 0 10 20 30 40 50 3M 6M 1Y 2Y 3Yr 5Y 7Y 10Y 20Y 30Y Basis Point Change The undersigned acknowledge they have reviewed this quarterly investment report for the period ending December 6 Contents 7 8 9 10 Summary by Type 11 13 Cash Reconciliation Report 17 Transaction Statement 18 19 20 22 24 Change in Value 25 7 Par Value $169,008,353 $168,201,436 Book Value $168,577,160 Market Value $168,577,335 Unrealized Gain/Loss $174 $199,090 •1 41.70%•1 39.87%•1 13.98%•1 4.45% 2.65 0.06 0.05 0.06 8 BEGINNING BOOK VALUE BEGINNING MARKET VALUE 0.12 5.03 $725.00 9 CHANGE 2,937,755.19 32,107,730.00 29,832,998.34 7,302,980.02 7,390,128.79 87,148.77 87,148.77 150,971.75 172,074.87 0.00 1,152.59 33,894,914.33 381,242.27 14,781,577.23 0.00 0.00 0.00 0.00 0.00 38,955,393.49 38,955,393.49 0.00 3,828,401.80 3,505,803.49 34,984.45 0.00 0.00 TOTAL 10 Overview PAR VALUE MARKET VALUE BOOK VALUE 70,292,909.49 70,292,909.49 70,292,909.49 41.70% 1 0.00 39.87% 1 4.43 24,000,000.00 13.98% 141 4.80 7,500,000.00 7,500,150.00 7,499,975.54 4.45% 10 4.82 TOTAL 0.00 0.00 CURRENT QUARTER 11 PAR VALUE BOOK VALUE 1 2.70 4.49 1 TOTAL 2 3.71 4.49 1 4 24,000,000.00 13.97 4.80 141 TOTAL 1 7,390,128.79 7,390,128.79 4.38 4.49 1 TOTAL 1 4.49 1 TOTAL 1 4.49 1 TOTAL 1 4.37 4.35 1 1 7,500,000.00 7,499,975.54 4.55 4.82 10 TOTAL 1 38,955,393.49 38,955,393.49 23.08 0.00 1 TOTAL 12 PAR VALUE BOOK VALUE 2 3,505,803.49 3,505,803.49 2.08 1 TOTAL 1 18.57 0.00 1 TOTAL 13 PAR VALUE MARKET PRICE MARKET VALUE BOOK VALUE MV RATING struction 12/31/2024 12/31/2024 0.00 4.49 1 1.00 0.00 2.70 NA NA PARK 12/31/2024 12/31/2024 0.00 4.49 1 1.00 0.00 3.72 12/31/2024 12/31/2024 2.73 2.73 0.00 2.73 1 1.00 2.73 0.00 2.73 0.00 NA COMMERCIAL PAPER 08/13/2024 08/14/2024 0.00 4.89 0.00 3.80 05/02/25 08/13/2024 08/14/2024 7,500,000.00 0.00 4.91 05/02/2025 122 98.40 0.00 4.38 22533TS98 05/09/25 08/13/2024 08/14/2024 5,000,000.00 4,828,033.33 0.00 4,828,033.33 05/09/2025 129 0.00 2.92 11/19/2024 11/20/2024 5,000,000.00 4,835,477.78 0.00 4,835,477.78 4.55 08/15/2025 227 97.23 0.00 2.88 COMMERCIAL PA PER TOTAL AA- AA- 14 PAR VALUE MARKET PRICE MARKET VALUE BOOK VALUE MV RATING 12/31/2024 12/31/2024 7,390,128.79 7,390,128.79 0.00 7,390,128.79 4.49 1 1.00 7,390,128.79 0.00 7,390,128.79 4.38 NA NA TexStar Round Rock 12/31/2024 12/31/2024 0.00 4.49 1 1.00 0.00 NA NA 12/31/2024 12/31/2024 0.00 4.49 1 1.00 0.00 NA NA 12/31/2024 12/31/2024 0.00 4.35 1 1.00 0.00 4.37 AAA 15 PAR VALUE MARKET PRICE MARKET VALUE BOOK VALUE MV RATING 01/10/25 01/29/2024 01/31/2024 7,500,000.00 0.00 4.82 01/10/2025 10 100.00 7,500,150.00 7,499,975.54 4.45 TOTAL AAA 12/31/2024 12/31/2024 38,955,393.49 38,955,393.49 0.00 38,955,393.49 0.00 1 1.00 38,955,393.49 0.00 38,955,393.49 23.11 TOTAL AAA AAA 12/31/2024 12/31/2024 0.00 1 1.00 0.00 0.45 12/31/2024 12/31/2024 2,748,777.34 2,748,777.34 0.00 2,748,777.34 4.49 1 1.00 2,748,777.34 0.00 2,748,777.34 NA NA 12/31/2024 12/31/2024 0.00 0.00 1 1.00 0.00 18.59 TOTAL AAA AAA 16 PAR VALUE MARKET PRICE MARKET VALUE BOOK VALUE MV RATING 17 PAR VALUE PRINCIPAL AMOUNT 11/20/2024 5,000,000.00 08/15/2025 4,835,477.78 PAR VALUE PRINCIPAL AMOUNT 11/15/2024 11/15/2024 5,000,000.00 18 PARK PAR VALUE TOTAL 11/19/2024 11/20/2024 5,000,000.00 4,835,477.78 0.00 4.55 PAR VALUE BOOK VALUE TOTAL NET 11/15/2024 11/15/2024 5,000,000.00 5,000,000.00 0.00 19 PAR VALUE ORIGINAL PREMIUM OR BEGINNING BOOK VALUE CURRENT VALUE TOTAL AMORTIZATION BALANCE 78,902.78 22533TS98 5,000,000.00 4,828,033.33 4,858,833.33 59,033.33 89,833.34 5,000,000.00 4,835,477.78 0.00 25,783.33 25,783.33 5,000,000.00 33,250.00 0.00 0.00 7,500,000.00 7,288,331.25 91,425.00 139,125.00 TOTAL 7,500,000.00 7,499,725.54 250.00 7,499,975.54 913.04 TOTAL 20 PAR VALUE PRINCIPAL BEGINNING CURRENT ACCRUAL 0.00 0.00 0.00 TOTAL 0.00 0.00 0.00 0.00 0.00 22533TS98 5,000,000.00 4,828,033.33 0.00 0.00 0.00 0.00 0.00 5,000,000.00 4,835,477.78 0.00 0.00 0.00 0.00 0.00 7,500,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 94,974.98 94,974.98 0.00 2.73 2.73 0.00 0.00 447.25 447.25 0.00 TOTAL 7,390,128.79 7,390,128.79 0.00 0.00 87,148.77 87,148.77 0.00 TOTAL TexStar Round Rock 0.00 0.00 150,971.75 150,971.75 0.00 TOTAL 0.00 0.00 0.00 0.00 1,152.59 1,152.59 0.00 TOTAL 0.00 0.00 381,242.27 381,242.27 0.00 21 PAR VALUE PRINCIPAL BEGINNING CURRENT ACCRUAL TOTAL 0.00 0.00 115,005.17 87,271.80 27,733.37 7,500,000.00 0.00 90,187.50 0.00 TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 38,955,393.49 38,955,393.49 0.00 0.00 0.00 0.00 0.00 TOTAL 2,748,777.34 2,748,777.34 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 0.00 0.00 0.00 0.00 0.00 TOTAL 22 VALUE BEGINNING BOOK VALUE VALUE COUPON RATE NET AMORTIZATION/ ACCRETION INCOME 2,937,755.19 12/31/2024 0.00 4.49 0.00 0.00 TOTAL 0.00 4.89 0.00 78,902.78 0.00 78,902.78 2.73 38.08 2.73 12/31/2024 0.00 447.25 0.00 0.00 447.25 22533TS98 5,000,000.00 4,858,833.33 05/09/2025 0.00 0.00 59,033.33 0.00 59,033.33 0.0 11/15/2024 0.00 0.00 11/15/2024 0.00 5.47 0.00 33,250.00 0.00 33,250.00 5,000,000.00 0.00 08/15/2025 0.00 4.55 0.00 25,783.33 0.00 25,783.33 7,500,000.00 7,288,331.25 05/02/2025 0.00 4.91 0.00 91,425.00 0.00 91,425.00 12/31/2024 0.00 4.49 94,974.98 0.00 0.00 94,974.98 TOTAL 7,390,128.79 7,302,980.02 7,390,128.79 12/31/2024 0.00 4.49 87,148.77 0.00 0.00 87,148.77 TOTAL TexStar Round Rock 12/31/2024 0.00 4.49 150,971.75 0.00 0.00 150,971.75 TOTAL 0.00 172,074.87 0.00 12/31/2024 0.00 4.49 1,152.59 0.00 0.00 1,152.59 TOTAL 23 VALUE BEGINNING BOOK VALUE VALUE COUPON RATE NET AMORTIZATION/ ACCRETION INCOME 33,894,914.33 12/31/2024 0.00 4.49 381,242.27 0.00 0.00 381,242.27 TOTAL 7,500,000.00 7,499,725.54 7,499,975.54 01/10/2025 4.81 4.82 90,187.50 250.00 0.00 90,437.50 7,282,402.23 12/31/2024 4.31 4.35 115,005.17 0.00 0.00 115,005.17 TOTAL 0.00 0.00 0.00 12/31/2024 4.31 5.19 0.00 0.00 0.00 0.00 TOTAL 38,955,393.49 0.00 38,955,393.49 12/31/2024 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 12/31/2024 0.00 0.00 0.00 2,748,777.34 2,748,777.34 12/31/2024 0.00 4.49 0.00 0.00 TOTAL 0.00 12/31/2024 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 24 AMOUNT PARK 05/02/2025 7,500,000.00 22533TS98 05/09/2025 5,000,000.00 08/15/2025 5,000,000.00 01/10/2025 7,500,000.00 01/10/2025 Coupon 180,375.00 25 PAR VALUE BEGINNING BOOK VALUE BEGINNING MARKET VALUE CHANGE IN BOOK VALUE CHANGE IN MARKET VALUE VALUE VALUE 4.49 12/31/2024 2,937,755.19 2,937,755.19 TOTAL PARK 0.0 11/15/2024 0.00 5.47 05/15/2024 11/15/2024 0.00 0.00 0.00 0.00 0.00 2.73 12/31/2024 447.25 447.25 38.08 38.08 2.73 2.73 4.49 12/31/2024 94,974.98 94,974.98 4.89 08/13/2024 0.00 0.00 0.00 0.00 78,902.78 78,902.78 7,500,000.00 4.91 08/13/2024 05/02/2025 0.00 0.00 7,288,331.25 7,288,331.25 0.00 0.00 91,425.00 91,425.00 22533TS98 5,000,000.00 08/13/2024 05/09/2025 0.00 0.00 4,858,833.33 4,858,833.33 0.00 0.00 59,033.33 59,033.33 5,000,000.00 4.55 11/19/2024 08/15/2025 0.00 0.00 0.00 0.00 4,835,477.78 0.00 TOTAL PARK 7,390,128.79 4.49 12/31/2024 87,148.77 87,148.77 7,302,980.02 7,302,980.02 87,148.77 0.00 87,148.77 87,148.77 7,390,128.79 7,390,128.79 TOTAL ROCK 26 PAR VALUE BEGINNING BOOK VALUE BEGINNING MARKET VALUE CHANGE IN BOOK VALUE CHANGE IN MARKET VALUE VALUE VALUE TexStar Round Rock 4.49 12/31/2024 150,971.75 150,971.75 0.00 TOTAL 0.00 4.49 12/31/2024 1,152.59 1,152.59 172,074.87 172,074.87 0.00 0.00 0.00 TOTAL 4.49 12/31/2024 381,242.27 381,242.27 33,894,914.33 33,894,914.33 0.00 TOTAL 4.35 12/31/2024 115,005.17 87,271.80 7,282,402.23 7,282,402.23 87,271.80 0.00 87,271.80 87,271.80 7,500,000.00 4.82 01/29/2024 01/10/2025 90,187.50 0.00 7,499,725.54 7,499,175.00 0.00 0.00 250.00 975.00 7,499,975.54 7,500,150.00 TOTAL 0.00 5.19 12/31/2024 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 27 PAR VALUE BEGINNING BOOK VALUE BEGINNING MARKET VALUE CHANGE IN BOOK VALUE CHANGE IN MARKET VALUE VALUE VALUE 38,955,393.49 0.00 12/31/2024 0.00 0.00 0.00 0.00 0.00 0.00 38,955,393.49 38,955,393.49 38,955,393.49 38,955,393.49 TOTAL 12/31/2024 11,988.54 0.00 11,988.54 11,988.54 2,748,777.34 4.49 12/31/2024 704,323.21 2,748,777.34 2,748,777.34 TOTAL 0.00 12/31/2024 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL which the security can be sold. Statements may include positions from unmanaged accounts provided for reporting purposes. Unmanaged accounts are managed directly by the client and are not included in the accounts