Investments Agreements

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					                                                                                                            2010 CAFR Information




Form Name            Investment Analysis and Disclosure of Risk Checklist

Due Date             September 17, 2010

Agency               #N/A


                  1 For "Interest Rate Risk" on Section C verify that the total of amounts by investment in column "I"
                    through "M" equal "H" Investment Statement Fair Value at 6/30.


                  2 For "Credit Quality Risk" on Section C verify that the total of amount for each investment in column
                    "Q" equal "H" Investment Statement Fair Value at 6/30.


                  3 For "Custodial Credit Risk" on Section C verify that the total of amounts by investment in column "U"
                    through "V" equal the amounts in column "T".


                  4 For "Foreign Currency Risk" on Section C verify that Currency Denomination is listed and include the
                    U.S. Dollar equivalent value in column "Z".


                  5 Verify the Section D deposits footnote amounts have been identified and added to the reconciliation.
                    Be sure this amount is also included on the Form10_Cash and Deposits.xls reconciling item 3.



                  6 Verify the Section D investments footnote amounts have been identified and deleted from the
                    reconciliation. Be sure this amount is also included on the Form10_Cash and Deposits.xls reconciling
                    item 1.




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                                                                                                                                     2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010

Applicable                  All organizations not receiving a financial statement audit from an independent CPA firm, having investments other than
Organizations               collateralized CD's or those held in external investment pools (e.g., Office of Treasury and Fiscal Services [OTFS's] LGIP
                            or GEAP). Regardless of the types of investments held, organizations receiving independent audits should utilize
                            XXX_Form10_Investments.xls to submit information, to SAO, supplemental to that included in their audited financial
                            statements.


Submission                  E-MAIL the completed form to: SAO_Reporting@sao.ga.gov DO NOT SUBMIT PAPER COPY.
Requirements                Please make sure file is named as follows - XXX_Form10_Investments.xls (where XXX is the organization's entity code
                            number).

Purpose of Form             Generally accepted accounting principles (GAAP) specify requirements for reporting financial statement balances and note
                            disclosures for the State's Investment and Investment Risk.


GASB/GAAP                   GASB Codification Section I50 information presented about investments.
References                   ► GASB Statement 3, GASB Statement 14, GASB Statement 31 through 32, GASB Statement 34
                             ► GASB Statement 38, GASB Statement 40, GASB Interpretation 3
                             ► Also see Section I55 "Investments--Reverse Repurchase Agreements"
                             ► Also see Section I60 "Investments--Securities Lending"

SAO Contact                 Eddy Hicks
                            ehicks@sao.ga.gov
                            404-463-5840

General                     Organizations maintain currency on hand, demand deposits, time and savings deposits, short-term and long-term
Information                 investments and securities in various accounts on their financial accounting systems. These accounts are compiled as
                            "Cash and Equivalents" and "Investments" in financial statement preparation. For State level financial statement reporting
                            purposes, "investments" are defined as those financial instruments with terms in excess of three months from the date of
                            purchase and certain other securities held for the production of revenue. For State of Georgia Accounting Procedures
                            Manual users, investments are accounted for within the account range 107500 through 119000.

                            Deposit and investment note disclosures are required by GASB Statement No. 3, Deposits with Financial Institutions,
                            Investments (including Repurchase Agreements), and Reverse Repurchase Agreements , as amended by GASB Statement
                            No. 40, Deposit and Investment Risk Disclosures . It is highly recommended that any organization with investment
                            holdings other than external investment pools obtain copies of these pronouncements as well as the GASB Comprehensive
                            Implementation Guide - 2009, Guides Issued through June 30, 2009, Questions and Answers . These GASB publications
                            can be obtained at www.gasb.org. These statements require that certain information about holdings included on the
                            financial statements be disclosed in the notes to those financial statements

                            As noted on XXX_Form10_Cash and Deposits.xls, holdings reported in one account range or category on the general
                            ledger and financial statements (cash and cash equivalents / investments) may be required to be disclosed in a different
                            category (deposits / investments) in footnote disclosures. In other words, not all cash and cash equivalents are deposits
                            and not all general ledger investments are footnote investments. The attached forms and instructions will differentiate
                            between investment balances on the general ledger or financial statements ("general ledger investments") and
                            investments in the State of Georgia's Comprehensive Annual Financial Report's (CAFR) footnotes ("footnote
                            investments").

                            Balances on the general ledger or financial statements in cash equivalents and investment accounts (account range 106000 -
                            119000 for State of Georgia Accounting Procedures Manual Chart of Accounts users) will have to be examined by
                            organization personnel to determine whether such balances are reported in the deposit or the investment footnotes.
                            General ledger or financial statement cash equivalents and investments that are deposits should be included on
                            XXX_Form10_Cash and Deposits.xls, general ledger or financial statement cash equivalents and investments that are
                            footnote investments should be included on XXX_Form10_Investments.xls.
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                                                                                                                                       2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010


                            The primary purpose of these forms is to provide for the gathering of risk disclosure information from each organization
                            included in the CAFR for the State Accounting Office - Financial Reporting section (SAO) to make risk assessments and
                            to prepare risk disclosures at the State reporting level. Organizations preparing complete organization financial statements
                            not audited by an independent CPA firm will be required to accumulate information additional to that provided for on
                            these forms in order to (1) make additional risk assessments based on the accumulated investments held by the individual
                            organization and (2) disclose the organization's formally adopted policies related to each type of risk in accordance with
                            the GASB statements listed above. Such organizations include pension funds not administered by the Employees' or
                            Teachers Retirement Systems.


                            INVESTMENT ANALYSIS AND DISCLOSURE OF RISK FORMS

                            NOTE: If the only footnote investments held by the organization are investments in external investment pools and the
                            organization is not preparing complete organization financial statements, it is not necessary for an organization to complete
                            these forms.

                            External investment pools include the Office of Treasury and Fiscal Services' (OTFS) LGIP - Georgia Fund 1 and Georgia
                            Extended Asset Pool (GEAP) and the Board of Regents' Pooled Investment Accounts - Short-Term, Legal, Total Return
                            and Balanced Income Funds. The existence of and balances in these accounts will be disclosed on Section D of
                            XXX_Form10_Cash and Deposits.xls. With the exception of the dedicated portfolios held for the Georgia Environmental
                            Facilities Authority [GEFA], the Georgia State Financing and Investment Commission [GSFIC] and the Georgia
                            Department of Community Health, holdings in specific instruments held by these investment pools are not identifiable to
                            individual organizations and the risk disclosures associated with the pools' investments will be prepared by SAO based on
                            information provided by OTFS and the Board of Regents. Organizations preparing complete organization financial
                            statements will be provided information regarding OTFS pool holding disclosures by OTFS, subsequent to June 30.


                            Section C
                            Section C is to be used to accumulate information regarding the various risk exposures of each investment type held and to
                            provide assurance that disclosures for general ledger cash equivalents and investments are complete. The form's format is
                            designed to provide an analysis that is verifiable to the underlying accounting records from which the financial statements
                            are prepared.

                            GENERAL LEDGER INFORMATION
                            Each general ledger cash equivalents and investment account's investment items are to be detailed by (a) general ledger
                            account, (b) by financial institution/broker/dealer and (c) by investment type. Investment types must be provided at a
                            sufficiently detailed level such that risk exposures unique to specific investment types can be addressed.

                                   For example, the investments underlying "investment accounts", "repurchase agreements", "municipal, U. S. and
                                  foreign government obligations", "corporate bonds/notes/debentures", "stocks", "asset-backed securities" and
                                  "mortgage investments" will have to be detailed by the specific type of investment instruments underlying these
                                  generic groupings. See RISK MATRIX for samples of appropriate investment types.

                            However, individual holdings within an investment type may be aggregated on Section C, (i.e., every instrument does not
                            have to be listed separately). See sample on Section C. SPECIAL NOTE: Even though holdings of U. S. Government
                            Obligations will be aggregated in some CAFR disclosures, holdings for each federal agency need to be listed separately in
                            order for concentration of credit risk to be assessed at the State level. See discussion of Concentration of Credit Risk,
                            below.

                                  For example, if an organization holds several FHLB discount notes, they can be combined on Section C with the
                                  aggregate amounts within each maturity period range and within each credit rating being listed such that the totals for
                                  each risk category equal the total general ledger balance for this investment type.



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                                                                                                                                           2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010


                            RISK DISCLOSURE INFORMATION
                            Different types of investments are exposed to different elements of investment risk. Descriptions of the individual risk
                            elements follow:

                            Interest Rate Risk - Interest rate risk is the risk that changes in interests rates of debt investments will adversely affect the
                            fair value of an investment. In preparing the CAFR (for investments other than those maintained by the Employees' and
                            Teachers' Retirement Systems), SAO intends to utilize the Segmented Time Distribution method to disclose the state's level
                            of interest rate risk. Under this method, debt investments held will be grouped by maturity periods to disclose interest rate
                            exposure. See RISK MATRIX for indication of investment types for which interest rate risk must be disclosed. For
                            investment types subject to interest rate risk, organizations must indicate maturity periods.

                            Credit Quality Risk - Credit quality risk is the risk that an issuer or other counterparty to an investment will not fulfill its
                            obligations. See RISK MATRIX for indication of investment types for which credit quality risk must be disclosed.
                            Credit ratings from nationally recognized statistical rating organizations must be provided by the organization for all
                            investments in applicable debt securities. Credit ratings are not required for debt securities of the U. S. Treasury or
                            obligations of U. S. government agencies that are explicitly guaranteed by the U. S. government. If no credit rating is
                            available for a particular instrument of an investment type for which credit quality risk is required to be assessed, this fact
                            must be disclosed.

                            Definitions Relevant to Credit Quality Risk
                                Obligations of the U. S. government agencies explicitly guaranteed by the U. S. government - e.g.:
                                  ►Export-Import Bank (EXIMBANK)
                                  ►Government National Mortgage Association (GNMA)
                                  ►Small Business Administration (SBA)
                                Obligations of the U. S. government agencies only implicitly guaranteed by the U. S. government - e.g.:
                                  ►Federal Farm Credit Banks (FFCB)
                                  ►Federal Home Loan Banks (FHLB)
                                  ►Federal Home Loan Mortgage Corporation (FHLMC)
                                  ►Federal National Mortgage Association (FNMA)
                                  ►Student Loan marketing Association (SLMA)

                            It should be noted that for holdings in repurchase agreements, the credit ratings of the underlying debt securities offered by
                            the borrower (issuing institution) as collateral must be disclosed. As indicated above, this does not apply if the securities
                            underlying the repurchase agreements are explicitly guaranteed obligations of the U. S. government.

                            Custodial Credit Risk of Investments - Custodial credit risk is the risk that in the event of the failure of the counterparty
                            to a transaction, an organization will not be able to recover the value of the investment or collateral securities that are in
                            the possession of an outside party. This risk applies only to investments that are evidenced by securities that exist in
                            physical or book entry form. See RISK MATRIX for indication of investment types for which custodial credit risk is
                            applicable. For investment types subject to custodial credit risk, organizations must indicate the amount of each of these
                            investment types that is exposed to custodial credit risk. The applicable risk category will have to be obtained through
                            communication with the organization's counterparty or the holding financial institution/broker/dealer.

                            Categories are:
                            Not Exposed to Custodial Credit Risk
                            o Insured or registered in the organization's name
                            o Held by the counterparty's trust department or agent in the organization's name
                            Exposed to Custodial Credit Risk
                            o Held by the counterparty (not its trust department or agent)
                            o Held by the counterparty's trust department or agent, but not in the organization's name




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                                                                                                                                       2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010


                            Definitions Relevant to Custodial Credit Risk
                            Insured - covered by federal depository insurance funds, such as those maintained by the FDIC
                            Registered - securities issued to a specific individual, as opposed to being negotiable securities
                            Counterparty - the party that pledges collateral or repurchase agreement securities to the organization or that sells
                            investments to or buys them for the organization. The custodial institution may be the counterparty and the organization's
                            agent.
                            Held in the organization's name - Book-entry securities are considered to held in the name of the organization if 1) they
                            are held in a pledge account rather than a trading account, and 2) the government's claim to the collateral or investments is
                            supported by the custodian's underlying records. Securities are considered to be held in the organization's name provided
                            the custodian's underlying records adequately establish the organization's interest in the securities.

                            Concentration of Credit Risk - Concentration of credit risk is the risk of loss attributed to the magnitude of an
                            organization's investment in a single issuer (investment instrument). Holdings of investments in any one issuer in
                            concentrations of greater than 5% of total investments held must be disclosed. As investments in obligations of U. S.
                            government agencies explicitly guaranteed by the U. S. government are considered to be of minimal risk, this
                            concentration risk does not apply to these instruments. Holdings in U. S. government agencies only implicitly guaranteed
                            by the U. S. government are subject to concentration of credit risk and therefore, listings of these holdings, by U. S.
                            agency, must be provided to SAO in order for State level concentration of credit risk to be assessed and disclosed.
                            Organizations preparing complete organization financial statements must calculate and disclose the individual
                            organization's concentration of credit risk.

                            Foreign Currency Risk - Foreign currency risk is the risk that changes in exchange rates will adversely affect the fair
                            value of an investment or a deposit. The value in U. S. dollars of holdings denominated in a foreign currency must be
                            provided by the organization.

                            FAIR VALUE INFORMATION

                            Investment valuation is to be determined in accordance with GASB Statement No. 31, Accounting and Financial
                            Reporting for Certain Investments and for External Investment Pools , as amended. Generally, governmental
                            organizations should report investments at fair value. Fair value is the amount at which an investment could be
                            exchanged in a current transaction between willing parties, other than in a forced liquidation sale.


                            Section D
                            Section D is a reconciliation of the footnote investment amounts on Section C to general ledger account or financial
                            statement balances.


                            RISK MATRIX
                            The instruments included on the RISK MATRIX are in no way all-inclusive and any other instruments held, but not listed,
                            must be included on Section C. Each organization is responsible for determining which types of risk disclosures apply to a
                            particular investment type in accordance with the GASB literature referenced herein.




                            Finally, be aware that external auditors may request documentation supporting information included on the
                            investment analysis. Retain any summary spreadsheets used to prepare the analysis and documentation supporting
                            each of the individual instruments held at 6-30.




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                                                                                                                                       2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010

Instructions

"Invest Analysis"
Section A.        Select the entity code number from the drop-down menu (organization name should be automatically populated), enter
                  preparer's name and preparer's telephone number at the top of the form.

Section B.                  If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.

                            ANALYSIS OF FOOTNOTE INVESTMENTS INCLUDED ON GENERAL LEDGER OR FINANCIAL
Section C.                  STATEMENTS
                                  GENERAL LEDGER INFORMATION
                               a. Enter the general ledger account number (column A) and general ledger account name (column B) for each
                                  general ledger account that includes footnote investments.
                               b. On the next line, enter the Financial Institution/Broker/Dealer Name (column C) for each
                                  institution/organization in which footnote investment instruments are held within the account in column A.
                               c. On the next line, list the type of investment instrument(s) held (column D) for each institution/organization
                                  included in column C.
                               d. Enter the organization's financial institution/broker/dealer account, portfolio or other identifying number (column
                                  E) for each instrument or investment type included in column D.
                               e. Enter the CUSIP or other identifying number (column F) for each instrument or investment type included in
                                  column D, if applicable.
                               f. Enter the general ledger balance (column G) for each instrument or investment type.
                               g. Subtotal, within column G, by general ledger account number, to assist in verifying that all general ledger
                                  accounts containing footnote investments have been accounted for.
                               h. In column G at the line "TOTAL FOOTNOTE INVESTMENTS to Section D", total subtotals, within column G,
                                  to provide a total of footnote investments to reconcile to total general ledger investments on Section D.
                               i. Enter the Fair Value at 6/30 (column H) per financial institution/broker/dealer statement or other source for each
                                  instrument or investment type.
                            RISK DISCLOSURES
                                  In accordance with the RISK MATRIX, complete the following additional information, as applicable, for each
                               j. INTEREST RATE RISK (columns I through N)
                                  Enter the fair value balance (column H) of each instrument or investment type held in the maturity period ranges
                                  provided in columns I through M. If the instrument or investment type is not subject to interest rate risk, enter the
                                  fair value balance in column N. The total of columns I through N for this instrument or investment type should
                                  equal the amount in column H.
                               k. CREDIT QUALITY RISK (columns O through S)
                                  From communication with the holding institution/organization or research performed by organization personnel,
                                  enter the credit rating agency, credit rating and fair value balance for each instrument or investment type in
                                  columns O through R. If the instrument or investment type is not subject to credit quality risk, enter the fair value
                                  balance in column S. The total of amounts in columns Q though S for this instrument or investment type should
                                  equal the amount in column H.
                               l. CREDIT QUALITY RISK (columns O through S)
                                  In accordance with the RISK MATRIX, identify, in column T, the fair value of each investment type subject to
                                  custodial credit risk. For the fair values identified, based on communication with the organization's counterparty,
                                  financial institution/broker/dealer, enter in column U the amount of fair value exposed to custodial credit risk and
                                  in column V, the amount of fair value which is not exposed to custodial credit risk. The amounts in columns U
                                  and V should total to the amount in column T.
                               m. FOREIGN CURRENCY RISK (columns Y through Z)
                                  If the fair value balance is not denominated in U. S. Dollars, enter the currency in which the fair value balance is
                                  denominated in column Y. Enter the U. S. dollar value of these instruments or investment types in column Z.



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                                                                                                                                          2010 CAFR Information




Form Name                   Investment Analysis and Disclosure of Risk

Due Date                    September 17, 2010

"Invest Recon"
Section A.                  The contact information will automatically populate from the "Invest Analysis" tab

Section B.                  If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.

Section D.                  RECONCILIATION OF FOOTNOTE INVESTMENTS TO GENERAL LEDGER INVESTMENTS
                            The purpose of Section D "Reconciliation of Footnote Investments to General Ledger Investments" is to reconcile data
                            reported on the form for footnote disclosure purposes to amounts reported on the organization's general ledger.

                                  (A)       Verify the amount from "total footnote investments" on the tab "Invest Analysis".
                                        (1) Enter the general ledger account number, general ledger account name and amounts for items reported as
                                            investments on the general ledger or financial statements, but which are included in the deposits footnote
                                            (e.g., nonnegotiable CD's with maturities greater than 3 months). Subtotal these amounts.
                                        (2) Enter the general ledger account number, general ledger account name and amounts for items reported as
                                            cash equivalents on the general ledger or financial statements, but which are included in the investment
                                            footnote (e.g., LGIP, commercial paper, money market funds, banker's acceptances). Subtotal these amounts.
                                        (3) Enter the general ledger account number, general ledger account name and amounts for any other items that
                                            are differences between Footnote Investments on Section C and Total Investments on the general ledger or
                                            financial statements. Provide description of the item(s) and justification as to why it is not included in items
                                            (A), (1) or (2), above.
                                            Verify the total of items (A) and (1) through (3). This amount must agree with "Investments" on the general
                                            ledger or financial statements.




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                                                                                                                                                                                                                                      2010 CAFR Information




       Investment Analysis and Disclosure of Risk
  A. Entity Code:
     Entity Name:                                                      #N/A
     Prepared By:
     Telephone #:

  B.                   If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.

                                                                                                                                                                                INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS

  C. ANALYSIS OF FOOTNOTE INVESTMENTS INCLUDED ON THE GENERAL LEDGER OR FINANCIAL STATEMENTS
                  (These items may be classified on the general ledger/financial statements as either Cash and Cash Equivalents or Investments)
                                                                                                                                                                                  RISK DISCLOSURES
                                                               GENERAL LEDGER INFORMATION                                                                                                  INTEREST RATE RISK
           A       B C                             D                              E                             F                     G               H            I              J           K        L                   M




                                                                          Financial                                                               Investment                Amount per Investment Statement at 6/30
          GL B - GL Account Name                                         Institution                      CUSIP or other           General        Statements                by Investment Maturity Period Remaining
         Acct.   C - Financial Institution/Broker/Dealer Name          Broker/Dealer                    identifying number,        Ledger         Fair Value   Less than                                                 Greater
         No.         D - Investment Type                             Acct./Portfolio No.                   if applicable           Amount           at 6/30    3 Months      4-12 Months   1-5 Years    6-10 Years    than 10 Years
       SAMPLE
       114001 Investments - Noncurrent - U. S. Government Securities
                 Super Fund Investment Group, Inc.                        6656554
                     FHLB Notes                                                                                                     785,000.00    793,628.24   235,566.54     342,583.20   215,478.50




                                                                         "TOTAL FOOTNOTE INVESTMENTS" to Section C


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                                                                                                                                                                                                                             2010 CAFR Information




Investment Analysis and Disclosure of Risk
Entity Code:
Entity Name:                                                    #N/A
Prepared By:
Telephone #:

                If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.

                                                                                                          INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS                    INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS

ANALYSIS OF FOOTNOTE INVESTMENTS INCLUDED ON THE GENERAL LEDGER OR FINANCIAL STATEMENTS
             (These items may be classified on the general ledger/financial statements as either Cash and Cash Equivalents or Investments)
                                                                                                                                                                              RISK DISCLOSURES
                                                        GENERAL LEDGER INFORMATION                                    INTEREST RATE RISK                                                       CREDIT QUALITY RISK                                 CUSTODI
    A       B C                             D                              E                                    F                G               H                N            O             P           Q         R            S              T
                                                                                                                                                            or Amount
                                                                                                                                                          Per Investment
                                                                                                                                                          Statement Not
                                                                                                                                                            Subject to                                                     or Amount of    Fair Value
                                                                                       Financial                                             Investment       Interest                                                      Instrument     Subject to
   GL B - GL Account Name                                                             Institution         CUSIP or other       General       Statements     Rate Risk                                Amount Per             Not Subject   to Custodial
  Acct.   C - Financial Institution/Broker/Dealer Name                              Broker/Dealer       identifying number,    Ledger        Fair Value    (i.e., Equity                             Investment              to Credit    Credit Risk
  No.         D - Investment Type                                                 Acct./Portfolio No.      if applicable       Amount          at 6/30       Holding)    Rating Agency Credit Rating Statement   Unrated   Quality Risk (See MATRIX)
SAMPLE
114001 Investments - Noncurrent - U. S. Government Securities
          Super Fund Investment Group, Inc.                                            6656554
              FHLB Notes                                                                                                       785,000.00    793,628.24                S&P           AAA            758,624.95
                                                                                                                                                                       S&P           AA              31,285.54
                                                                                                                                                                       S&P           B                3,717.75




                                                                  "TOTAL FOOTNOTE INVESTMENTS" to Section C


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                                                                                                                                                                                                                           2010 CAFR Information




  Investment Analysis and Disclosure of Risk
  Entity Code:
  Entity Name:                                                   #N/A
  Prepared By:
  Telephone #:

                 If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.

MENT ANALYSIS AND DISCLOSURE OF RISKS                                                                                                                                        INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS

  ANALYSIS OF FOOTNOTE INVESTMENTS INCLUDED ON THE GENERAL LEDGER OR FINANCIAL STATEMENTS
               (These items may be classified on the general ledger/financial statements as either Cash and Cash Equivalents or Investments)
                                                                                                                                                                     RISK DISCLOSURES
                                                         GENERAL LEDGER INFORMATION                                                                 CUSTODIAL CREDIT RISK                   FOREIGN CURRENCY RISK
     A       B C                             D                              E                                    F                 G               H        U             V                      W         X



                                                                                                                                                                 Fair Value Subject to
                                                                                        Financial                                              Investment   to Custodial Credit Risk (col T)   Currency in
     GL B - GL Account Name                                                            Institution         CUSIP or other       General        Statements     EXPOSED NOT EXPOSED               which Fair  U. S. Dollar
    Acct.   C - Financial Institution/Broker/Dealer Name                             Broker/Dealer       identifying number,    Ledger         Fair Value    to Custodial    to Custodial     Value Balance  Value of
    No.         D - Investment Type                                                Acct./Portfolio No.      if applicable       Amount           at 6/30     Credit Risk     Credit Risk     is Denominated Investment
  SAMPLE
  114001 Investments - Noncurrent - U. S. Government Securities
            Super Fund Investment Group, Inc.                                           6656554
                FHLB Notes                                                                                                       785,000.00    793,628.24                      793,628.24        N/A            N/A




                                                                   "TOTAL FOOTNOTE INVESTMENTS" to Section C


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Investment Analysis and Disclosure of Risk
 A.   Entity Code:                                            0
      Entity Name:                                        #N/A
      Prepared By:                                            0
      Telephone #:                                 000-000-0000

 B.                  If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.


 D.   RECONCILIATION OF FOOTNOTE INVESTMENTS TO GENERAL LEDGER INVESTMENTS




      "TOTAL FOOTNOTE INVESTMENTS" - From Section C (Invest Analysis Tab)                                                                    0.00    (A)


      RECONCILING ITEMS
        (1) ADD amounts reported as investments on the general ledger or financial statements but
            which are included in the deposits footnote (e.g., nonnegotiable CD's with maturities
            greater than 3 months)


                GL Acct No                              GL Account Name                                   Amount




                                                                                                                   (+)                       0.00    (1)

         (2) DELETE amounts reported as cash equivalents on the general ledger or financial
             statements, but which are included in the investment footnote (e.g., LGIP, GEAP,
             commercial paper, money market funds, banker's acceptances). The total of the items
             listed here, plus OTFS holdings, should equal the total of the items listed as Reconciling
             Item (1) on XXX_Form10_Cash & Deposits.xls, Part "B", Cash Recon.




                GL Acct No                              GL Account Name                                   Amount




                                                                                                                    (-)                      0.00    (2)

         (3) ADD/DELETE Other
               Provide a description of any other reconciling items                                                (+/-)                             (3)




      TOTAL "GENERAL LEDGER INVESTMENTS" PER CONSOLIDATED GENERAL
        LEDGER OR FINAL FINANCIAL STATEMENTS - ALL FUNDS                                                                                     0.00
                                                                                                                           (A) + (1) - (2) +/- (3)
                                                                                                                                      2010 CAFR Information




Investment Analysis and Disclosure of Risk
RISK MATRIX

This matrix is not all inclusive, but includes only those investment types most commonly held in prior years. The risk disclosures
for investment types not listed below must be determined by the holding organization in accordance with the Provisions of
GASB Statement No. 40.

                                       ORGANIZATION MUST PROVIDE
                                                             MATURITY                                             INFORMATION
                                                             PERIOD FOR                                            REGARDING
                                                            ASSESSMENT                                               CREDIT
                                                            OF INTEREST                                             QUALITY
        APPLICABLE CUSTODIAL CREDIT RISK CATEGORY             RATE RISK                                               RISK

Required to be Categorized for Custodial Credit Risk
    Equity Instruments                                                                 No                               No
      Common Stock                                                                     No                               No
      Preferred Stock                                                                  No                               No

    Debt Instruments
       Asset-backed Securities
       Banker's Acceptances                                                            Yes                              Yes
       Collateralized Mortgage Obligations                                             Yes                              Yes
       Commercial Paper                                                                Yes                              Yes
       Corporate Bonds and Other Corporate Debt                                        Yes                              Yes
       Foreign Government Bonds                                                        Yes                              Yes
       Investment Trusts                                                               No                               Yes
       Money Market Mutual Funds                                                       Yes                              Yes
       Mortgage-backed Securities - Commercial                                         Yes                              Yes
       Municipal Bonds                                                                 Yes                              Yes
       Mutual Funds - Debt                                                             Yes                              Yes
       Negotiable Certificates of Deposit                                              Yes                              Yes
       Repurchase Agreements
           Underlying Securities
              U. S. Agency Obligations
                   Explicitly Guaranteed by the U. S. Government                       Yes                              No
                   Implicitly Guaranteed by the U. S. Government                       Yes                              Yes
              Other than U. S. Agency Obligations                                      Yes                              Yes
       U. S. Treasury Obligations                                                      Yes                              No
       U. S. Agency Obligations
           Explicitly Guaranteed by the U. S. Government (e.g., below)
              Government National Mortgage Association (GNMA)                          Yes                              No
              Export-Import Bank (EXIMBANK)                                            Yes                              No
              Small Business Administration (SBA)                                      Yes                              No
           Implicitly Guaranteed by the U. S. Government (e.g., below)
              Federal National Mortgage Association (FNMA)                             Yes                              Yes
              Federal Home Loan Banks (FHLB)                                           Yes                              Yes
              Federal Home Loan Mortgage Corporation (FHLMC)                           Yes                              Yes
              Federal Farm Credit Banks (FFCB)                                         Yes                              Yes
              Student Loan Marketing Association (SLMA)                                Yes                              Yes


NOT Required to be Categorized for Custodial Credit Risk
    Cash Surrender Value of Life Insurance                                             No                               No
    Funds on Deposit with the U. S. Treasury for Unemployment
    Compensation                                                                       No                              No
    Futures and Hedge Funds                                                            No                              No
    Guaranteed Investment Contracts                                                    Yes                             No
    Joint Ventures                                                                     No                              No
    Limited Partnerships                                                               No                              No
    Mortgages                                                                          No                              No
    Mutual Funds - Equities                                                            No                              No
    Open-end Mutual Funds                                                              No                              Yes
    Real Estate                                                                        No                              No
    Real Estate Investment Trusts                                                      No                              No
                                                                                                              Depends on underlying
    Reverse Repurchase Agreements                                                      No
                                                                                                                   investments
    Venture Capital                                                                    No                              No



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C:\Docstoc\Working\pdf\206d3451-b833-4452-b8b2-c0cebb89845b.xls RISK MATRIX                                                                     4/11/2011 8:06 PM

				
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