HomeMy WebLinkAbout22 FINANCING CIP PROJS 05-06-96 NO. 22'.
5-6-96
I nte r_Com
DATE:
MAY 6, 1996
TO:
FROM:
SUBJECT:
HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL
WILLIAM A. HUSTON, CITY MANAGER~j
FINANCING OF CAPITAL IMPROVEMENT PROJECTS (800 MHz SYSTEM, TREE
PARK, AND TUSTIN RANCH ROAD/HERITAGE WAY PARK!
Recommendation:
That the City Council authorize the City to participate in the Countywide Public
Financing Authority ("Authority") for the purpose of financing acquisition of the 800 MHz
police communications system and completion of the 5.0-acre park at Tustin Ranch
Road and Heritage Way. The documents needed for City participation in the Authority's
financing would be submitted to the City Council next month. It is also recommended
that the Tree Park be financed through an appropriation of currently available Park
Development funds when the bid award is approved by the City Council this summer.
Fiscal Impact:
Participation in the Authority will enable the City to finance the $1,356,801 cost of the
800 MHz system and the approximate $1,000,000 for design and construction of the
5.0-acre park. The annual debt service over a ten-year period for both projects would
be $322,000. The bonds would be secured through an asset transfer structure
(described later in this report) and commitment of annual General Fund revenue. The
appropriation for the Tree Park, currently estimated at $1,400,000, would be from the
Park Development Fund which has an available balance of $2,090,862.
Back_~round:
The City Council has placed a priority on completion of the Tree Park, 5.0-acre park and
800 MHz projects. Last month the City Council authorized preparation of final working
drawings for the Tree Park, and earlier this year authorized the City's participation in the
800 MHz Joint Agreement. Last fall the City Council authorized amendments to the
East Tustin Specific Plan and Development Agreement which required the dedication of
a 3.6-acre park site at Tustin Ranch Road and Heritage Way. The amendments also
provided the City the right to acquire an additional 1.4 acres adjacent to the 3.6-acre
site. As part of the entitlement process for the 40-acre site (within which the 5.0-acre
site is located), The Irvine Company was required to donate $200,000 towards
design/construction of the park.
FINANCING OF CAPITAL IMPROVEMENT PROJECTS (800 MHz SYSTEM, TREE PARK, AND
TUSTIN RANCH ROAD/HERITAGE WAY PARK)
May 6, 1996
Page 2
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Discussion:
As the City Council made its decisions regarding these projects, it considered the need
to finance the'projects and directed staff to identify how they could be financed in a cost-
effective and timely way. After reviewing various options and consistent with City
Council direction to place a priority on the projects, the following approach is
recommended:
800 MHz System:
The City had $721,000 on deposit in a County-admi'nistered trust account prior to the
County's bankruptcy. The funds were held in trust by the County to cover the City's
anticipated proportionate share of the 800 MHz backbone system (repeaters, microwave
towers, etc.). As a result of rulings by the federal bankruptcy court and the County's
posture on release of trust funds, the City will net approximately $555,000 of the original
deposited amount. The balance might be paid over an extended period of time,
depending upon any recovery by the County through its various bankruptcy-related
lawsuits.
Implementation of the 800 MHz system has begun and will take three to four years to
complete. The City's cost of $1,356,801 will be payable over five years. The County is
expected to receive federal court approval of its bankruptcy Plan of Adjustment in May.
Once approval is obtained, the County will release the City's 800 MHz trust funds by the
end of June, 1996. Per the discussion below concerning the Tree Park, it is proposed
that these funds be deposited in the City's Parks Development fund.
Tustin, together with twelve other cities, has explored several options for financing the
800 MHz system. The impact of the recession, State take-away of property tax
revenue, tight cash flow, depleted capital fund reserves, etc. are common to most cities.
For these reasons, the cities have determined that the most cost-effective means of
paying for the 800 MHz system is to create a financing mechanism that can be used
collectively, thereby reducing the cost of financing to each participating agency. The
proposed financing structure entails creation of the Countywide Public Financing
Authority. The Authority would issue revenue bonds that are secured by use of an
"asset transfer" structure. The security for the bond issue will be "lease payments"
made by each city under a lease agreement, payable from the General Fund. The lease
payments will be made to a trustee that administers the proceeds of the bond sale (i.e.,
payments for 800 MHz system and to the bond holders).
FINANCING OF CAPITAL I. MPROVEMENT PROJECTS (800 MHz SYSTEM, TREE PARK, AND
TUSTIN RANCH ROAD/HERITAGE WAY PARK) '
May 6, 1996
Page 3
An asset transfer structure is a means of providing security for the bond transaction. To
secure a favorable interest rate, the rating agencies, and bondholders must feel
comfortable that the bonds are properly secured. Through the asset transfer, the City
pledges an asset to the trustee for the bond sale. The trustee then "leases" the pledged
asset to the City. Lease payments from the City to the trustee are equal to the City's
annual debt service for the bonds issued. The asset is not collateral for the financing,
but only the subject of the lease agreement. It is considered a non-recourse security,
which, means foreclosure against the asset is not a remedy for failure to make lease
payments to the trustee. The true underlying security in the event a city fails to make a
payment on its bond obligation (lease payment to the trustee) is its pledge of General
Fund revenue.
There are numerous technical reasons why the 800 MHz system (an asset) cannot be
pledged as security for the bond'issue. For example, the rating agencies and bond
insurers are concerned about the obsolescence of the financed project. They are
concerned that the 800 MHz system may become obsolete prior to the maturity of the
bonds. The cities would also have to fund capitalized interest if the 800 MHz system
was pledged as security since it will'be phased over a three- to four-year period.
To remedy the technical problems and structure a financing that is cost-effective for the
participating agencies, bond counsel and financial consultants for the proposed
Authority have recommended that each agency identify an unencumbered capital asset.
The asset would have to equal or exceed the amount to be borrowed for the 800 MHz
system. In Tustin's case, it could identify City Hall as the asset to be used to secure the
financing. Its value far exceeds the cost of the 800 MHz system. As indicated above,
City Hall would not be collateral for the financing, but rather a means to facilitate the
"lease" transaction with the trustee for the bond issue.
The advantages to Utilizing the Authority to finance the 800 MHz system are:
1. The City will not have to deplete the Capital Projects fund by an additional
$800,000 over the next three years to cover the shortfall between the 800
MHz trust account amount and the full cost of the system.
2. Payment for the 800 MHz system can be spread over ten years, thereby
improving the City's cash flow.
3. The $555,000 in 800 MHz trust account monies to be received next month
can be directed to the 5.0-acre park project (this option is discussed later in
this report).
4~ Participating in the Authority enables the City to finance other Capital
Improvement Projects through the Authority.
FINANCING OF CAPITAL IMPROVEMENT PROJECTS (800 MHz SYSTEM, TREE PARK, AND
TUSTIN RANCH ROAD/HERITAGE WAY PARK)
May 6, 1996
Page 4
The City's annual debt service, by financing the 800 MHz system through the Authority,
would be $193,000. The projected interest rate is 5.05 percent. If the City Council
authorizes this means of financing, staff would submit the authorizing and .closing
documents for City Council approval in June. It is anticipated the transaction can be
completed by July 31, 1996.
Tree Park
The estimate for completion of the Tree Park is approximately $1,400,000. Last month
the City Council directed that final working drawings be completed and that it be
Constructed in one phase.
The park Development Fund has a projected June 30, 1996, balance of $2,090,862.'
Per the discussion above, it is proposed that the City's proceeds from the County 800
MHz trust fund account be deposited in the City's Park Development Fund. This would
increase the June 30, 1996, fund balance to $2,645,862. After appropriating funds for
the Tree Park, the net fund balance (not including any 1996-97 new development fees
deposited in the Park Fund) would be $1,245,862. These funds would be used for
future park projects.
It is not recommended that the Tree Park be financed through the Authority in order to
avoid additional interest cost and the obligation that would be created for the General
Fund. As indicated in the discussion above, financing projects thrOugh the Authority
requires a pledge of the General Fund to secure the annual debt service.
Tustin Ranch Road/Heritaqe Way Park
The estimated cost to acquire the additional 1.4 acres and design/construct the park is
approximately $1,500,000. This amount is net of the $200,000 Irvine Company
contribution.
It is proposed that $1,000,000 of the cost be financed through the Authority. The type of
financing is the sam'e as described above concerning the 800'MHz system. As with the
800 MHz system, the City would issue bonds through the Authority using the same
asset transfer structure. The balance of the project cost, approximately $500,000,
would be covered through an appropriation of Park Development Fund monies. This
approach would enable the project to be completed in a timely way, without depleting
the Park Development Fund, and avoiding additional interest cost (on the $500,000
amount). The projected Park Development Fund balance, after appropriations for the
Tree Park and for the 5.0-acre park ($500,000), Would be approximately $745,862.
FINANCING OF CAPITAL IMPROVEMENT PROJECTS (800 MHz SYSTEM, TREE PARK, AND
TUSTIN RANCH ROAD/HERITAGE WAY PARK)
May 6, 1996
Page 5 ..
The City's annual debt service, by financing $1,000,000 of the project cost through the
Authority, would be $129,000. The projected interest rate is 5.05 percent. The
financing would be done in conjunction with the 800 MHz system to reduce issuance
costs. The Irvine Company is required to pay the $200,000 to the City by September
30, 1996. It is anticipated 'that the 1.4 acres will be acquired by December 1, 1996. The
process to begin design of the park is exped;ted to commence this fall.