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Resolution 95-21 RESOLUTION NO. tj~ - c!)./ A RESOLUTION OF mE CITY COUNCIL OF mE CITY OF WYLIE, TEXAS, PROVIDING FOR SCOPE OF mIS POLICY, PROVIDING FOR INVESTMENT OBJECI1VES, PROVIDING FOR DELEGATION OF AUmORITY, PROVIDING FOR STANDARD OF CARE, PROVIDING FOR AumORIZED INVESTMENTS, PROVIDING FOR ornER INVESTMENT GUIDELINES, PROVIDING FOR PORTFOLIO MATURITIES, PROVIDING FOR INVESTMENT LIMITS, PROVIDING FOR SELECTION OF BROKER/DEALERS, PROVIDING FOR SELECTION OF DEPOSITORIES, PROVIDING FOR SAFEKEEPING AND CUSTODY, PROVIDING FOR RECORD KEEPING AND REPORTING, PROVIDING FOR EmICS AND CONFLICTS OF INTEREST, PROVIDING FOR POLICY REVISIONS; AND MAKING VARIOUS FINDINGS AND PROVISIONS RELATED TO mE SUBJECT. WHEREAS, the City of Wylie acknowledges the high priority of providing the necessary guardianship of public funds in the municipal sector; and, WHEREAS, the City Council expressly intends to set high fiscal standards, delegate treasury and investment duties to appropriate officials, and to review the actual performance at regular intervals; and, WHEREAS, the City Council hereby intends to implement investment requirements set forth in Texas government Code, Chapter 2256, Public Funds Investment, Subchapter A - Public Funds Investment Act and Subchapter B - Investment of Public Funds. NOW mEREFORE, BE IT RESOLVED BY mE CITY COUNCIL OF mE CITY OF WYLIE, TEXAS: SECTION 1. See Exhibit A - Investment Policy SECTION 2. This Resolution shall be in full force and effect immediately upon its passage and approval. PASSED AND APPROVED, this the 23rd day of MaYf995. L Jin Swartz, Mayor A lTEST: I~ Secretary EXHIBIT A City of Wylie, Texas INVESTMENT POLICY May 1995 EXHIBIT A CITY OF WYLIE, TEXAS INVESTMENT POLICY Table of Contents SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1 OBJECTIVES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . . . .. 2 Safety ...................................................... 2 LIqUIdIty .................................................... 2 Diversification ................................................ 2 Yield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2 DELEGATION OF AUTHORITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3 STANDARD OF CARE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4 AUTHORIZED SECURITIES INVESTMENTS .............................. 4 Direct Obligations of the United States Government . . . . . . . . . . . . . . . . . . . . .. 5 Debentures or Discount Notes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 .# Bonds or Other Interest Bearing Obligations ........................... 5 Time Certificates of Deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 5 Repurchase Agreements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 5 Money Market Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 6 State or Local Investment Pools .................................... 6 Common Trust Funds ........................................... 7 OTHER INVESTMENT GUIDELINES .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 7 PORTFOLIO MATURITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 INVESTMENT LIMITS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8 SELECTION OF BROKER/DEALERS .................................... 9 SELECTION OF DEPOSITORIES 10 SAFEKEEPING AND CUSTODY 11 RECORD KEEPING AND REPORTING.................................. 12 Enncs AND CONFLICTS OF INTEREST. .. . . . . . . . . . . . .. . . . . . . . . . . . . . ., 14 POLICY REVISIONS 14 EXHIBIT A CITY OF WYLIE, TEXAS INVESTMENT POLICY I. SCOPE Chapter 2256 of Title 10 of the Local Government Code (herein after referred to as the "Public Funds Investment Act") prescribes that each city is to adopt rules governing its investment practices and to define the authority of the investment officer. The following Investment Policy addresses the methods, procedures, and practices which must be exercised to ensure effective and judicious fiscal management of the City's funds. This Policy shall not ..apply to the selection, retention or other issues concerning the depositories of the City's funds in demand and time deposits as provided under Chapter 105 of the Local Government Code. This Policy shall apply to the investment and management of all funds of the City under its control, other than those expressly excluded herein or by applicable law or valid agreement. This Policy shall not supersede the restrictions on investment and use applicable to any specific fund and, in the event of any conflict between this Policy and the requirements of any fund subject hereto, the specific requirement applicable to such fund shall be followed as well as all other provisions of this Policy other than those in conflict. The Employees Deferred Compensation Agency Fund is excluded from coverage under this Policy. In order to make effective use of the City's resources, all monies shall be pooled into one investment bank account, except for those monies required to be accounted for in other bank accounts as stipulated by applicable laws, bond covenants or contracts. The income derived from this pooled investment account shall be distributed in accordance with the City's internal procedures. City of Wylie Investment Policy (As Revised May 17, 1995) Page 1 EXHIBIT A II. OBJECTIVES The City's principal investment objectives in order of priority are listed below. Safety The primary objective of the City's investment activity IS the preservation of capital in the overall portfolio. Each investment transaction shall seek first to ensure that capital losses are avoided, whether the loss occurs from the default of a security or from erosion of market value. Liquidity The City's investment portfolio will remain sufficiently liquid to enable the City to meet operating requirements that might be reasonably anticipated. Liquidity shall be achieved by matching investment maturities with forecasted cash flow requirements, by investing in securities with active secondary markets, and by using state or local investment pools. Diversification The governing body recognizes that in a diversified portfolio, occasional measured losses due to market volatility are inevitable, and must be considered within the context of the overall portfolio's return, provided that adequate diversification has been implemented. Therefore, assets held in the common investment portfolio shall be diversified to eliminate the risk of loss resulting from one concentration of assets in a specific maturity, a specific issuer or a specific class of securities. Yield Attainment of a market rate of return equal to or higher than the performance measure established from time to time by the Finance Director of the City. Efforts to seek returns higher than the above goal must be consistent with risk limitations identified in this policy and prudent investment principles. City of Wylie Investment Policy (As Revised May 17, 1995) Page 2 EXHIBIT A III. DELEGATION OF AUTHORITY Management responsibility for the investment program is delegated by the City Council to the Finance Director (hereinafter referred to as the "Director"). The Director's authority will at all times be limited by conformance with all Federal regulations, State of Texas statutes and other legal requirements including the City Charter and City Ordinances, including this Policy. The Director shall develop and maintain written administrative procedures for the operation of the investment program consistent with this Policy. The controls shall be designed to prevent, identify and control losses of public funds arising from deviation from this Policy, fraud, employee error, misrepresentation by third parties, or imprudent actions by employees and officers of the City. With written approval from the City Manager, the Director may delegate any phase of the investment management program to members of the City staff. Such approval shall state specifically the functions such person is authorized to perform or that the person is authorized to perform all activities of the Director under this Policy. The Director shall obtain and maintain, at the City's expense, fidelity bonds for himself and each of his designees in amounts determined adequate by the Director (which shall not be less than five percent of the amounts subject to this Policy) for each fiscal year as shown by the approved budget. No person may engage in an investment transaction except as provided under the terms of this Policy and the internal procedures established by the Director. A current list of persons authorized to transact investment business and wire funds on behalf of the City shall be maintained by the Director. In the discretion of either the City Manager or the Director and in any event upon the termination or reassignment of any member of the Director's staff authorized to conduct transactions for the City pursuant to this Policy, the authority of such person shall be revoked and such revocation of authority shall be immediately communicated by the Director orally and in writing to each and every depository, broker/dealer, investment advisor, custodian and other agency or entity with whom the City has any existing or continuing relationship in the management of its investments. City of Wylie Investment Policy (As Revised May 17, 1995) Page 3 EXHIBIT A IV. ST ANDARD OF CARE The standard of prudence to be used for managing the City's assets is the "prudent person" rule, which states, "Investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion and intelligence would exercise in the management of the person's own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived." In determining whether an investment officer has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration the investment of all funds, or funds under the entity's control, over which the officer 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. The Director and authorized investment personnel acting in accordance with written procedures and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided that this Policy and the Director's procedures were followed. The Director and his staff shall recognize that the investment activities of the City are a matter of public record. Therefore, all participants in the investment process shall seek to act responsibly as custodians of the public trust. Investment officials shall avoid any transactions that might impair public confidence in the City's ability to govern effectively. V. AUTHORIZED SECURITIES INVESTMENTS Subject to any limitations otherwise imposed by applicable law, regulations, bond indentures or other agreements, (including but not limited to the Public Funds Investment Act) the following securities and deposits City of Wylie Investment Policy (As Revised May 17, 1995) Page 4 EXHIBIT A are the only ones permitted as investments for the City's funds: a. Direct obligations of the United States government with a maturity not to exceed two years from the date of purchase; U.S. Treasury Bills, U.S. Treasury Notes, U.S. Treasury Bonds, and U.S. Treasury Strips (book entry U.S. Treasury securities whose coupon has been removed). b. Debentures or discount notes with a maturity not to exceed two years from the date of purchase issued by, guaranteed by, or for which the credit of any of the following Federal Agencies and Instrumentalities is pledged for payment: Federal National Mortgage Association (FNMA), Federal Home Loan Bank (FHLB), Federal Farm Credit Bank (FFCB), Student Loan Marketing Association (SLMA), and Federal Home Loan Mortgage Corporation (FHLMC). c. Bonds or other interest bearing obligations of which the principal and interest are guaranteed by the full faith and credit of the United States government with a stated maturity not to exceed two years from the date of purchase. A security's "average life" does not constitute a stated maturity. d. Time Certificates of Deposit insured by the Federal Deposit Insurance Corporation (FDIC) in state or national banks or state or federally chartered savings and loan associations located within the State of Texas which have been approved by the City in accordance with Section X of this Investment Policy. Any deposits exceeding FDIC insurance limits shall be fully collateralized by securities listed in items a and b above, and the collateral shall be held by the City's third party custodian bank. e. Repurchase Agreements with a defined termination date of 90 days or less on U.S. Treasury and Federal Agency securities listed in items a and c above, collateralized at a minimum market value of 102 percent of the dollar value of the transaction, with the accrued interest accumulated on the collateral included in the calculation. Repurchase Agreements shall be entered into only with dealers who: 1) are recognized as primary reporting dealers with the Market City of Wylie Investment Policy (As Revised May 17, 1995) Page 5 EXHIBIT A Reports Division of the Federal Reserve Board of New York;'and 2) have an executed, City approved Master Repurchase Agreement. Collateral (purchased securities) shall be held by the City's custodian bank as safekeeping agent, and the market value of the collateral securities shall be marked-to-the-market daily based on the bid price for the previous day as reported in the Wall Street Journal. For the purpose of item e of this section the term "collateral" shall mean "purchased securities" under the terms of the City approved Master Repurchase Agreement. Collateral bearing no coupon will have a maturity not to exceed five years. All other eligible collateral shall have a maturity limit of ten years. f. Money Market Funds meeting each of the following criteria: (1) Registered with the Securities and Exchange Commission; (2) no commission fee shall be charged on purchases or sales of shares; (3) have an-objective of maintaining a constant daily net asset value of $1.00 per share; (4) limit assets of the fund to those securities listed In paragraphs a, b, c, and e above; and (5) have a maximum stated maturity of 13 months and dollar weighted average portfolio maturity of not more than 120 days. A list of City approved Money Market Funds shall be kept by the Director. g. State or local investment pools organized under the Interlocal Cooperation Act that have been specifically approved by the Director and meet each of the following criteria: (1) no commission fee shall be charged on purchases or sales of shares; (2) have an objective of maintaining a constant daily net asset value of $1.00 per share; City of Wylie Investment Policy (As Revised May 17, 1995) Page 6 EXHIBIT A (3) The weighted average maturity of the portfolio will not exceed 180 days and no investment will have a stated remaining maturity of greater than three years; (4) limit assets of the fund to those seCUrItIes listed in paragraphs a, b, c, d, and e above plus U. S. Government Agencies or Instrumentalities. A list of City approved investment pools shall be kept by the Director. In addition to all of the investments listed above, all proceeds from the sale of bonds and reserves and funds maintained for debt service purposes may be invested in common trust funds owned or administered by banks domiciled in Texas if the common trust fund meets all of the following requirements: 1. all of the assets of such fund consist of an appropriate combination of the securities listed above; 2. comply with the provisions of the Internal Revenue Code of 1986 and applicable federal regulations governing the investment of bond proceeds; 3. meet the cash flow requirements and investment needs of the City~ and 4. is owned or administered by a bank approved by the City pursuant to Section X of this Policy. VI. OTHER INVESTMENT GUIDELINES The City seeks active management of its portfolio assets. In the effort of meeting the objectives of this Policy, the City may from time to time sell securities that it owns in order to better position its portfolio assets. Sales of securities prior to maturity shall be documented and approved by the Director before such a transaction is consummated. Sales of securities yielding net proceeds less than 98 percent of the book value of the securities must be approved in advance and in writing by the City Manager. City of Wylie Investment Policy (As Revised May 17, 1995) Page 7 EXHIBIT A Each investment transaction must be based upon competitive quotations received from at least three broker/dealers who have been approved by the City in accordance with Texas law. The purchase and sale of all securities shall be on a delivery versus payment or payment versus delivery basis (i.e., for securities purchases, monies will not be released by the City's safekeeping bank until securities are received at the Federal Reserve Bank for further credit to the City's safekeeping bank. In the case of securities sales, monies will be received by the City's safekeeping bank via tne Federal Reserve Bank as the securities are simultaneously released to the purchaser). In this manner the City will always have possession of either its securities or its monies. VII. PORTFOLIO MATURITIES Maturities shall be selected which provide for both stability of income and reasonable liquidity. At all times the City shall maintain 10 percent of its total investment portfolio in instruments maturing in 90 days or less. The weighted average maturity of all securities and certificates of deposit in the City's total investment portfolio at any given time (not including cash or demand deposits) shall not exceed one and one-half years. VIII. INVESTMENT LIMITS It is the policy of the City to avoid concentration of assets in a specific maturity, a specific issue, or a specific class of securities, with the exception of U.S. Treasury issues listed in Section V(a). The asset allocation in the portfolio should, however, be flexible depending upon the outlook for the economy and the securities markets. The City will not exceed the following maximum limits as a percentage of the total portfolio for each of the categories listed below: City of Wylie Investment Policy (As Revised May 17, 1995) Page 8 EXHIBIT A 20 percent in Money Market Funds 30 percent in Certificates of Deposit 60 percent in State and Local Government Investment Pools 30 percent in Instrumentality securities described in Section V(b) In addition to the limitations set forth above, the City's investment in any single money market fund shall never exceed 10 percent of the total assets of the money market fund. The Director shall evaluate how each security purchased fits into the City's overall investment strategy. The amount of investments in U.S. Treasury and Agency Securities and Repurchase Agreements backed by those securities, as defined in Sections V(a), V(c) and V(e), shall at no time be less than 30 percent of the total portfolio. There shall be no maximum limits on these investments. IX. SELECTION OF BROKER/DEALERS The City shall maintain a list of broker/dealers and financial institutions which have been approved for investment purposes. Securities may only be purchased from those authorized institutions and firms. To be eligible, a broker/dealer must meet at least one of the following criteria: 1) be recognized as a Primary Dealer as defined by the New York Federal Reserve Market Reports Division; or 2) report voluntarily to the Market Reports Division of the Federal Reserve Bank of New York. Broker/dealers and other financial institutions will be selected by the Director on the basis of their financial stability, expertise in cash management and their ability to service the City's account. Each broker/dealer, bank, or savings and loan that has been authorized by the City shall be required to submit and annually update a Broker/Dealer Information Request form which includes the firm's most recent financial statements. The Director shall maintain a file which includes the most recent Broker/Dealer information Request forms submitted by each firm City of Wylie Investment Policy (As Revised May 17, 1995) Page 9 EXHIBIT A approved for investment purposes. A copy of the submitted Broker/Dealer Information Request forms as well as a list of those broker/dealers approved by the City shall be maintained by the Director. The Director shall review the quality of service and financial stability of each broker/dealer and financial institution approved under this Section at least annually. Any approved broker/dealer or financial institution may be removed from the list of approved broker/dealers with the approval of the Director, if in the opinion of the Director, the firm has not performed adequately or its financial position is considered inadequate. x. SELECTION OF DEPOSITORIES The City shall maintain a list of authorized banks and savings and loans which are approved to provide Certificates of Deposit. To be eligible for authorization, a bank or savings and loan must be members of the FDIC and meet the minimum credit criteria (described below) of a credit analysis provided by a commercially available bank rating service such as Prudent Man Analysis, Inc., or Sheshunoff Public Finance Bank Rating Service. Banks or savings and loans failing to meet the minimum criteria or, in the judgement of the Director, no longer offer adequate safety for the City will be removed from the list. Bank rating guidelines will be calculated using publicly available information obtained from the Federal Reserve, the Comptroller of the Currency, or the banking institution itself. Data obtained from bank rating services will include factors covering the following: overall rating, liquidity policy, credit risk policy, interest rate policy, profitability ~d capital policy. Financial institutions selected to issue certificates of deposit to the City in excess of $100,000 or that are selected as Safekeeping or Custodial agents for the City shall meet the following criteria: 1) have a Sheshunoff Public Finance Peer Group Rating of thirty or better on a scale of zero to one hundred with one hundred being the highest rating at the time of selection or 2) have a Prudent Man Express Analysis overall rating of three or better on a scale of one to five with one being the highest quality for the most recent reporting quarter before the time of selection, and 3) qualify as a depository of public funds in the State of Texas. City of Wylie Investment Policy (As Revised May 17, 1995) Page 10 EXHIBIT A The Director shall maintain a file of the credit rating analysis reports performed for each approved firm. In addition to the foregoing requirements, with respect to bond proceeds and reserves or other funds maintained for debt service purposes, a depository of such funds must be selected by competitive bidding by two banks located within the boundaries of the City or if there are not two banks available within the City's boundaries that are willing and able to accept such deposits, then at least three bids must be obtained from banks situated in Collin County that are willing and able to accept such deposits. XI. SAFEKEEPING AND CUSTODY Investment securities purchased for the City will be delivered by either book entry or physical delivery and shall be held in third-party safekeeping by a Federal Reserve Member financial institutio~ designated as the City's safekeeping and custodian bank. The City may designate more than one custodian bank, but the safekeeping banks shall not be a depository bank. The City shall execute a Safekeeping Agreement with each bank prior to utilizing the custodian's safekeeping services. Only a state or national bank located within the State of Texas may be utilized as a custodian. of securities pledged to secure certificates of deposit. The safekeeping agreement must provide that the safekeeping bank will immediately record and promptly issue and deliver a signed safekeeping receipt showing the receipt and the identification of the security, as well as the City's interest. The Director shall maintain a list of designated custodian banks and a copy of the Safekeeping Agreement executed with each custodian bank. The City must approve release of securities in writing prior to their removal from the custodial account. A telephone facsimile of a written authorization shall be sufficient if the custodian orally confirms receipt of the transmission and an exact copy of the document is retained in the City's files. In no event shall the custodial bank be an authorized depository bank, issuer of repurchase agreements in which the City invests or broker/dealer of securities on behalf of the City. City of Wylie Investment Policy (As Revised May 17, 1995) Page 11 EXHIBIT A All secunties shall be confirmed in the name of the City and delivered to an approved custodial bank or carried at a Federal Reserve Bank in the name of the City. The Custodian shall not otherwise deposit purchased or pledged securities. All book entry securities owned by the City shall be evidenced by a safekeeping receipt issued to the City and signed by the appropriate officer at the custodian bank stating that the securities are held in the Federal Reserve system in a CUSTOMER ACCOUNT naming the City as the "customer." In addition, the custodian bank will, when requested, furnish a copy of the delivery advice received by the custodian bank from the Federal Reserve Bank. All certificated securities (those transferred by physical delivery) shall: 1) be held by an approved custodian bank or any correspondent bank in New York City approved by the Director; and 2) the correspondent bank or the City's safekeeping bank shall issue a safekeeping receipt to the City evidencing that the securities are held by the correspondent bank for the City. The original safekeeping receipt for each transaction including purchased securities under a repurchase agreement and collateral securing deposits will be forwarded to the Director or his designee and held in a secured file by the City. XII. RECORD KEEPING AND REPORTING A record shall be maintained of all bids and offerings for securities transactions in order to ensure that the City receives competitive pricing. All transactions shall be documented by the person authorizing the transaction in a form that shows that person's name, the party instructed to execute the transaction, the date, a description of the transaction and a brief statement of the reason(s) for the transaction. Each depository of the City's funds shall maintain separate, accurate and complete records relating to all deposits of the City's funds, the securities pledged to secure such deposits and all transactions relating to the pledged securities. Each approved custodian shall maintain separate, accurate and complete records relating to all securities received on behalf City of Wylie Investment Policy (As Revised May 17. 1995) Page 12 EXHIBIT A of the City, whether pledged, purchased or subject to repurchase agreement, as well as all transactions related to such securities. In addition, each depository shall file all reports required by the Texas State Depository Board. Each depository and custodian shall agree to make all the records described in this paragraph available to the Director's designee and the City's auditors at any reasonable time. At least once each quarter, the Director shall verify that all securities purchased by or pledged to the City are on hand in appropriate form. At least annually the City's investment program, including the records of custodians and depositories, shall be audited by independent certified public accountants selected by the City Council. All broker/dealers, custodians, depositories and investment advisors shall maintain complete records of all transactions that they conducted on behalf of the City and shall make those records available for inspection by the Director or other representatives designated by the City Councilor City Manager. All sales of securities for less than the book value of the security shall be approved by the Director and reported to the City Council at the next regular meeting. Sales of securities for less than 98 percent of the book value of the securities must be approved by both the City Manager and the Director. An investment report shall be prepared by the Director on a quarterly basis listing all of the investments held by the City, the current market valuation of the investments and transaction summaries, including a detailed list of the gains and losses recognized. The report shall explain the total investment return during the previous quarter and compare the portfolio's performance to other benchmarks of performance. Within 60 days after the end of the City's fiscal year, the Director shall prepare, sign and deliver to the City Manager and the City Council an annual report on the City's investment program and investment activity which has also been signed by each officer and employee of the City authorized to conduct any of the City's investment activity. The annual report shall include full year and separate monthly comparisons of investment return. Such annual report shall include an analysis of the compliance with this Policy as well as changes in the applicable laws and City of Wylie Investment Policy (As Revised May 17, 1995) Page 13 EXHIBIT A regulations during the previous year and may include any other items of significance related to the investment program. XIII. ETHICS AND CONFLICTS OF INTEREST Officers and employees of the City involved in the investment process shall refrain from personal business activity that involves any of the City's approved custodians, depositories, broker/dealers or investment advisors and shall refrain from investing in any security issue held by the City. Employees and officers shall not utilize investment advice concerning specific securities or classes of securities obtained in the transaction of the City's business for personal investment decisions, shall in all respects subordinate their personal investment transactions to those of the City, particularly with regard to the timing of purchases and sales and shall keep all investment advice obtained on behalf of the City and all transactions contemplated and completed by the City confidential, except when disclosure is required by law. XIV. POLICY REVISIONS This Investment Policy will be reviewed at least annually by the Director and may be amended as conditions warrant by the City Council. City of Wylie Investment Policy (As Revised May 17, 1995) Page 14