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HomeMy WebLinkAboutStaff Report 3337 City of Palo Alto (ID # 3337) City Council Staff Report Report Type: Consent Calendar Meeting Date: 12/10/2012 City of Palo Alto Page 1 Summary Title: BAWSCA Bond Resolution Title: Resolution Authorizing the Making of a Prepayment Under the City's Water Supply Agreement with the City and County of San Francisco and Authorizing the City's Participation in a Bond Issuance by the Bay Area Water Supply and Conservation Agency to Finance the Prepayment From: City Manager Lead Department: Administrative Services Recommendation Staff recommends the City Council consider and approve the resolution electing to be a participant in the Bay Area Water Supply and Conservation Agency’s (BAWSCA’s) prepayment of $367 million capital debt owed by the BAWSCA members to the City and County of San Francisco (San Francisco) and authorizing the City’s Director or Assistant Director of Administrative Services to take all necessary actions to enable BAWSCA to issue and sell bonds to make the prepayment. Based on Palo Alto’s share of water purchases, $36.2 million of this capital debt is attributable to Palo Alto. The present value savings to Palo Alto could be as high as $2.7 million over the life of the bonds and $125 thousand annually. Executive Summary Based on historically low interest rates, staff is seeking Council review and approval to join BAWSCA’s bond issuance to prepay capital improvement debt owed to San Francisco. BAWSCA members could realize present value (PV) savings of $20 million to $34 million over 21.5 years by prepaying approximately $367 million capital debt owed to San Francisco. Palo Alto’s estimated PV savings range from $1.6 million to $2.7 million. Annually, the City is expected to save $73 thousand to $125 thousand on debt service payment. Savings will be dependent, however, upon interest rates at the time of the bond pricing. Based on the BAWSCA Board of Directors’ (the “Directors”) unanimous approval to issue these bonds, staff recommends that Council approve the attached resolution that authorizes BAWSCA to include Palo Alto in the bond issuance and capital debt prepayment and to authorize staff to execute agreements necessary for the bond issuance. City of Palo Alto Page 2 Background Palo Alto contracts with San Francisco to purchase water pursuant to a Water Supply Agreement dated July 2009 (the “WSA”). Palo Alto is also a member of BAWSCA, which represents the interests of 24 cities and water districts, and two private agencies (collectively, the “Wholesale Customers” or “Members”), that purchase water wholesale from the San Francisco regional water system. These entities provide water to 1.7 million people, businesses and community organizations in Alameda, Santa Clara and San Mateo counties. Pursuant to the WSA, the Wholesale Customers agreed to pay San Francisco for capital improvements undertaken by San Francisco prior to their entering into the current WSA (the “Capital Debt”). The Capital Debt was to be repaid over a 25-year period at a fixed interest rate of 5.13 percent. Approximately $367 million of the Capital Debt remains outstanding. Each Wholesale Customer pays for the Capital Debt in the form of a capital cost recovery charge which is one of many components used to establish the annual wholesale water rate paid to San Francisco. The WSA provides that the Wholesale Customers, acting through BAWSCA, may prepay Capital Debt payments due to San Francisco on existing regional assets. BAWSCA is authorized by statute (AB 2167 approved by the Governor September 2012) to issue debt on behalf of its Members in order to make this prepayment and impose fees (aka surcharge) sufficient to pay the principal and interest on the bonds. This will represent BAWSCA’s first bond issuance. Discussion Since Fall 2011, BAWSCA and its Financing Team have been exploring the possibility of a potential bond issuance to prepay the Capital Debt the Members owe San Francisco in order to save Members money. Given the current, historically low interest environment, BAWSCA’s Financial Advisor estimates that by prepaying the outstanding Capital Debt, annual savings between six percent and nine percent of Capital Debt can be realized. These savings will accrue to all water customers (including Palo Alto). The Government Finance Officers Association has adopted a minimum PV savings target of three percent of the par amount of refunding bonds as a “best practices” standard. The Directors approved that PV savings must equal or exceed this “best practices” standard. The Directors present at the November 15th board meeting unanimously approved issuing bonds in an amount sufficient to prepay the Capital Debt and to impose a surcharge on participating Members for paying the bond’s debt service obligation. Other than collecting the debt service payment as part of its monthly water bill from Members and remitting it to the bond trustee, San Francisco has no obligation for the bond being issued by BAWSCA. All the Members who elect to participate in this bond issuance will collectively be liable for the debt service payments. Included in the Director’s deliberation and approval were the following key policy issues: City of Palo Alto Page 3 1) How should the surcharge be set to pay the new bonds debt service? Two different methods were considered: (a) a variable charge based the amount of water purchased during the year; or (b) a fixed charge amount regardless of how much water is used The first method appears equitable to Members in that it is based on water purchases or usage. The latter, however, would be appealing to bond buyers since each BAWSCA members’ debt obligation would be fixed for the duration of the bonds. The Directors approved a method that incorporates both approaches, a “Fixed Volumetric” approach. This approach sets a fixed allocation each year and reconciles the following year based on how much water each agency actually purchased from San Francisco. It is expected that this approach will be positively received by the bond buyers and rating agencies resulting in reduced borrowing costs and increased savings to Members. Also, this method most closely reflects how the Capital Debt payments are currently being allocated to Members. The disadvantage is the greater administrative burden of reconciling 26 Members balancing accounts. 2) How should bond interest or debt service savings be allocated among Members? As mentioned, BAWSCA consists of 26 agencies, two of which are private agencies (California Water Service Company (CalWater) and Stanford University) which, based on water purchases, comprise approximately 24.3 percent of BAWSCA membership. This means that, due to federal tax law restrictions on prepayments, approximately a quarter of the bonds will have to be issued as taxable bonds with a higher interest rate or cost. The remaining bonds will be issued as tax-exempt. The taxable and non-taxable bonds raise an issue of how to allocate debt service savings to BAWSCA members. Two methods could be used: (a) use two different interest rates - one for 24 public agencies and another for the two private agencies); or (b) use a uniform blended interest rate for all Members which is consistent with San Francisco’s uniform wholesale water rates. City of Palo Alto Page 4 On the second policy issue the majority of the BAWSCA Board Policy Committee on October 10th and all of the Board of Directors present on November 15th approved using the blended interest rate (option “b”). This method was adopted for a variety of reasons. A primary rationale is that the San Francisco Public Utilities Commission (SFPUC) charges each BAWSCA member identical rates regardless of location and how much water is used. It was logical, therefore, to treat each BAWSCA member similarly in distributing the benefits of a refunding. Sharing the benefits of the refunding and showing a united agency of 26 members to rating agencies were important objectives of BAWSCA. The cost to the public agency members of allowing the refunding savings to the private agencies is slight, $0.0038 per hundred cubic feet or 0.1%. If a two rate structure had been approved, the customers of the two private members would effectively receive no or little savings from the refunding. The impact of using a blended interest rate is that the savings for the municipalities will be diminished somewhat because of the higher interest rate (estimated at up to one percent higher) on the taxable bonds and sharing saving from the tax exempt bonds with the private agencies. Under option “a”, discussed above, the municipalities would realize higher savings because of their tax exempt status. While public agencies are expected to save money under either approach, the private agencies, under a blended interest rate, are estimated to realize additional present value (PV savings) over 21.5 years of $5.9 million. Conversely, by using the blended rate the remaining public agencies would forego $5.9 million in savings over the life of the bonds. Palo Alto’s share of the foregone savings equals $0.6 million. Council retains the discretion to decide, based on its assessment of the value to the City and its water customers of using a uniform blended interest rate for all Members, to approve the BAWSCA Board Policy Committee’s recommendation and Director’s approval as described above. The table below shows the differences between a blended and non-blended rate. The Directors also approved additional costs necessary for a bond issuance. These included: contracts with the Financial Advisor, and Bond and Disclosure counsels. Rating agency and underwriter fees were also approved as well as selection of a Trustee. A “not to exceed” bond issuance amount of $385 million was approved. City of Palo Alto Page 5 BAWSCA also is in the process of negotiating a Prepayment and Collection Agreement with San Francisco which includes acknowledgement of receipt of prepayment of Capital Debt and provides a written pledge to use bond proceeds in a manner consistent with federal laws and regulations, use of bond proceeds in a way that doesn’t result in additional increases to wholesale prices for Members, and collection and enforcement of debt service surcharge to Members and remittance to trustee. Details of the proposed bond structure can be found in Attachment B. Resource Impact As stated, a preliminary analysis, based on expected interest rates in December, indicates Palo Alto PV total savings (over 21.5 years) range from $1.6 million to $2.7 million and annual savings from $73 thousand to $125 thousand. Actual savings will depend upon prevailing rates at the time the bonds are sold. Savings for all BAWSCA members must exceed a net present value of three percent or about $10.6 million for the bond sale to occur. Policy Implications The traditional City approach has been to issue or refinance City bonds with competitive bids in the open bond market. Recently, the City has departed from this practice for the Golf Course and University Avenue Parking Assessment District bonds. The former were refinanced using a private placement and the latter were issued using a negotiated structure similar to the one BAWSCA is proposing. Due to the complexity of issuing bonds for 26 agencies (two being private agencies) and negotiating a prepayment agreement with San Francisco, BAWSCA is using an Underwriter for a negotiated sale. Timeline September-November, 2012  Finalize transaction structure  Negotiated agreement with San Francisco  Meet with rating agency regarding preliminary credit rating October 10, 2012  Board Policy Committee discussion November 15, 2012  Board action approving bond documents and delegated authority to execute documents subject to specified conditions November – December, 2012  BAWSCA members adopt participation resolutions  San Francisco approval of agreement with BAWSCA December, 2012  Receive final credit ratings January, 2013  Marketing, pricing, and closing bond issuance City of Palo Alto Page 6 Environmental Review The adoption of this resolution does not meet the California Environmental Quality Act’s definition of a “project” pursuant to Public Resources Code Section 21065, thus no environmental review under CEQA is required. Attachments:  Attachment A: Resolution.of the City Council Authorizing the Making of a Prepayment Under the Water Supply Agreement with the City and County of San Francisco and Related Matters (PDF)  Attachment B: Proposed Bond Structure (PDF)  Attachment C: BAWSCA Board of Directors November 15, 2012 Meeting Notes (PDF)  Attachment D: BAWSCA Board of Directors November 15, 2012 Presentation (PDF)  Attachment E: BAWSCA Board Policy Committee October 10, 2012 Meeting Notes (PDF) NOT YET APPROVED 1 121204 sh 6051847 Resolution No. _______ Resolution of the City Council of the City of Palo Alto Authorizing the Making of a Prepayment Under the City's Water Supply Agreement with the City and County of San Francisco and Authorizing the City's Participation in a Bond Issuance by the Bay Area Water Supply and Conservation Agency to Finance the Prepayment RECITALS A. The City and County of San Francisco (“San Francisco”) and wholesale water customers of San Francisco in Alameda County, San Mateo County and Santa Clara County (the “Wholesale Customers”), including the City of Palo Alto (the “City”), have entered into a Water Supply Agreement, dated July 2009 (the “WSA”), providing for the sale of water by San Francisco to the Wholesale Customers; B. The City and other Wholesale Customers are members of the Bay Area Water Supply and Conservation Agency (“BAWSCA”); C. Pursuant to the terms of the WSA, the cost of water paid by the Wholesale Customers (including the City) includes a component designed to provide San Francisco capital cost recovery for existing regional assets (“ERA Payments”); D. The WSA provides that the Wholesale Customers, acting through BAWSCA, may prepay the remaining principal balance of the ERA Payments, in whole or in part; E. Substantial savings over the term of the WSA may be achievable through the prepayment through BAWSCA (the “Prepayment”) of the ERA Payments to be made by Wholesale Customers participating in such Prepayment (the “Prepayment Participants”; F. BAWSCA proposes to finance the Prepayment through an issuance of revenue bonds (the “Bonds”) by BAWSCA; G. To pay debt service on the Bonds, to maintain required reserves and to satisfy BAWSCA’s other obligations related to the Bonds, BAWSCA will impose charges on Prepayment Participants, which may be in the form of surcharges on water sold by San Francisco to Prepayment Participants under the WSA (the “Surcharge”); H. The Surcharge is expected to be payable by the Prepayment Participants to San Francisco (for delivery to BAWSCA) together with the Prepayment Participants’ other payments to San Francisco under the WSA; I. The issuance of the Bonds and the making of the Prepayment are subject to a variety of conditions, including a determination by BAWSCA that savings for Prepayment Participants can be achieved thereby; and NOT YET APPROVED 2 121204 sh 6051847 J. This City Council has determined that it is in the best interests of the City for the City to be a Prepayment Participant. NOW, THEREFORE, the Council of the City of Palo Alto does RESOLVE as follows: SECTION 1. The City hereby elects to be a Prepayment Participant and hereby authorizes BAWSCA to make the Prepayment on behalf of the City. SECTION 2. The Director or Assistant Director of Administrative Services of the City are each, acting individually, hereby authorized and directed to take, for and on behalf of the City, all such actions by the City as shall be necessary to enable BAWSCA to issue and sell the Bonds and make the Prepayment, including, without limitation, the following: (A) Certify that the Prepayment has been duly authorized by the City and will not violate any law or agreement (including agreements respecting obligations providing for the issuance of debt secured by the revenues of the City’s water enterprise); (B) Certify that payment of the Surcharge by the City will constitute an operation and maintenance expense of the City’s water enterprise payable from the revenues of the City’s water enterprise prior to the payment of obligations payable from the net revenues of the City’s water enterprise; (C) Certify that any information respecting the City and the City’s water enterprise and the financial and operating data respecting the City’s water enterprise included or incorporated by reference in the Official Statement delivered by BAWSCA in connection with the sale and issuance of the Bonds is true and correct; and (D) Execute and deliver any continuing disclosure undertaking, or agreement to assist BAWSCA in connection with any BAWSCA continuing disclosure undertaking, required in connection with the sale of the Bonds. SECTION 3. All actions heretofore taken by any officers, employees, or agents of the City with respect to the Prepayment and the Bonds are hereby approved, confirmed and ratified; and any such other officers, employees, or agents of the City as may be authorized by City Manager and/or Director or Assistant Director of Administrative Services are hereby authorized and directed, for and in the name of and on behalf of the City, to do any and all things and take any and all actions, which they, or any of them, may deem necessary or desirable to carry out, give effect to and comply with the terms and intent of this Resolution. SECTION 4. The adoption of this resolution does not meet the California Environmental Quality Act’s definition of a “project” pursuant to Public Resources Code Section 21065, thus no environmental review under CEQA is required. // // NOT YET APPROVED 3 121204 sh 6051847 SECTION 5. This Resolution shall take effect immediately upon its adoption. INTRODUCED AND PASSED: AYES: NOES: ABSENT: ABSTENTIONS: ATTEST: __________________________ _____________________________ City Clerk Mayor APPROVED AS TO FORM: APPROVED: __________________________ _____________________________ Sr. Deputy City Attorney City Manager _____________________________ Director of Administrative Services (in millions) Total Par Amount 343.6$                  Premium 37.6                      Total Bond Proceeds 381.2$                  Tax‐Exempt Bond Proceeds 268.3$                  Taxable Bond Proceeds 85.9                      Total Proceeds Paid to San Francisco 354.2                    Capitalized Interest Initial Interest Payment Funded by Bond Proceeds 11.9                      Cost of Issuance 1.9                         Reserves (aka  Stabilization Fund)Equivalent to Half Year's Debt. Svc. Payment 13.2                       Total Bond Proceeds Uses 381.2$                  Estimated Present Value (PV) Savings for All Members $20.0 to $34.0 Estimated Avg. Annual Savings for All Members $1.0 to $2.1 Estimated Palo Alto's PV Savings $1.6 to  $2.7 Estimated Palo Alto's Annual Savings  $73 thousand to  $125 thousand  Term  Through 2034 or  21.5 years Bond Duration Bond Proceeds Sources Bond Proceeds Uses Financial Advisor, Bond and Disclosure Counsel, Rating  Agency, Underwriter's Fee, Trustee, etc. Attachment B Proposed Bond Structure Bond Proceeds Capital Debt Prepayment  Funds Savings Bay Area Water Supply and Conservation Agency ''A multicounty agency authorized to plan for and acquire supplemental water supplies, encourage water conservation and use of recycled water on a regional basis." [Bay Area Water Supply and Conservation Agency Act, AB2°58(Papan-2oo2)} Board of Directors Meeting November IS, 2012 otential Bond Issuance to tJrepay Capital Debt Owed to SFPUC Objective: Help water customers by lowering the cost of water purchased from San Francisco Items for consideration and action this evening: #7 A: Policy Decisions #7B: Actions Needed to Proceed #7C: Approval of Financing Structure and Bond Documents #7D: Review of Investment Policy and Proposed Modifications rt Team Analyzed Alternatives, Structured Bonds, Prepared Documents • KNN -Financial advisor • Orrick -Bond counsel and disclosure counsel • Goldman Sachs -Senior Underwriter • De La Rosa & Co -Co-senior Underwriter • Stradling, Yocca, Carlson & Rauth - Underwriter's legal counsel • Hanson Bridget -General counsel • BAWSCAstaff ~ _AN&~~&~~ 11/15/2012 1 #7 A. Policy Decisions Issues: 1. How should the surcharge be set to pay the debt service? 2. How should bond interest be allocated among agencies? A. Policy Decision 1: "Fixed Volumetric" Surcharge Setting Method Issue: 1. How should the surcharge be set to pay the debt service? Recommended Approach: • Set a surcharge for each agency in proportion to a prior year's purchase of water from the SFPUC • Adjust the surcharge the next year to reflect actual purchases by the agency ("true-up") ~ -....... ...,.~ 11/15/2012 2 A. Policy Decision 1: "Fixed Volumetric" Surcharge Setting Method Advantages of this Approach: • This method minimizes risk to bond buyers, reducing the cost of borrowing and increasing the amount to be saved • This method most closely reflects how ongoing payments would be shared by agencies if the bonds were not issued Disadvantages of this Approach are Manageable: • Administratively, this approach requires BAWSCA maintain 26 separate "balancing accounts" Without the Annual True-up, Agencies Could Pay More or Less Than Their Proportionate Share Three examples: • Variable Purchases: Agency's percentage of water purchases has no trend • Rising Purchases: Agency's percentage of water purchases increases • Falling Purchases: Agency's percentage of water purchases decreases 20% 1 -VariablePurthases-RsingPurohases-FallingPurohases 10% 0% .1[1% 1 Under:Cbame ·20% 2014 2016 2018 2020 2022 2024 2026 2028 2030 2032 2034 IMIIII!EA _,..VIIIitI/It"WQ __ , ~!I It 't 11/15/2012 3 With the Annual True-up, Agencies Ultimately Pay Their Proportionate Share Result: Cumulative payments more closely reflect the payments under the base case • Variable Purchases: Agency's percentage of water purchases has no trend • Rising Purchases: Agency's percentage of water purchases increases • Falling Purchases: Agency's percentage of water purchases decreases 20% -Variable Purchases -Rlslng Purchases -FaDing Purchases 10% O%~"~~"~~~=-~~""~~~ ·10% Under=Cbarge -20% 2014 2016 2018 2020 2022 2024 2026 2028 2030 Policy Decision #1 Recommendation 1. "Authorize the CEO/General Manager to include a fixed volumetric surcharge setting methodology in the bond structure" ......:A. _AM ............ a:~ 11/15/2012 4 A. Policy Decision 2: Charge All Agencies a Blended Interest Rate Issue: 2. How should bond interest be allocated among agencies? BAWSCA must issue a portion bonds as taxable to satisfy federal tax restrictions BAWSCA examined two methods for allocating the debt service among members: (1) Two different interest rates (2) A uniform blended interest rate for all participants ow Much Taxable De Issued? ~. The amount depends on how much water privately­ owned agencies would purchase of the bond term Breakdown of FY 2011-12 water purchases: o 75.7% Publicly-owned agencies 024.3% Privately-owned agencies [22.8% CalWater + 1.5% Stanford] 11/15/2012 5 ____ ._.,.: Historical SF Wholesale Water Rates are Uniform • SFPUC charges aU agencies at the same "postage­ stamp" rate in dollars per hundred cubic feet of water • SFPUC has issued taxable commercial paper for a portion of the WSIP projects • SFPUC does not separate those taxable expenses out or charge CalWater and Stanford at a higher rate • SFPUC's wholesale water rate includes recovering the old capital debt using a uniform 5.13% interest rate Context: Effect of a Blended Interest Rate on Privately-Owned Water Agencies • Would a uniform or blended surcharge generate financial gain for either CalWater or Stanford at the expense of the public agencies? No • Why? These costs are passed through to water rate payers without any mark-up o CalWater cannot mark up operating costs under California Public Utilities Commission regulations o Stanford University is a tax-exempt institution. Its water program is not designed to, and does not, make a profit 11/15/2012 6 Rate on Water Customers • If the incremental cost of taxable debt were allocated only to CalWater and Stanford o Those costs would be passed through to their residential and business customers o Those customers would bear a higher cost than public agency customers and enjoy less of the savings • Public agency customers would pay slightly more 0$0.0038 per hundred cubic feet (wholesale), or 0.1 % a.NSCA _~~~a~ Blended Rate Results in a Uniform Distribution of Savings to Water Customers Breakdown of FY 2011-12 water purchases: 75.7% Publicly-owned agencies III 24.3 % Privately-owned agencies III Blended Rate Savings II Public Agencies II CalWater & Stanford Non-Blended Rate Savings II Public Agencies II CalWater & Stanford 11/15/2012 7 A. Policy Decision 2: Interest Rate -Recommended Action 2. "Authorize the CEO/General Manager to use a blended interest rate on the allocation of debt service" The Board Policy Committee voted to recommend a blended interest rate be approved by the Board ........ "'---"'- #7 A. Recommended Board Actions 1. Authorize the CEO/General Manager to include a fixed volumetric surcharge setting methodology in the bond structure 2. Authorize the CEO/General Manager to use a blended interest rate on the allocation of debt service (Recommended by the Board Policy Committee) ........ ... ---- 11/15/2012 8 #7B. Actions Needed to Proceed The BPC recommends that the Board: 1. Authorize the CEO/General Manager to amend the contract with KNN for their financial advisory services until the completion of the financing 2. Authorize the CEO/General Manager to appoint a bank as the Trustee for the bonds The CEO recommends that the Board also: 3. Authorize the CEO/General Manger to appoint Morgan Stanley and Citigroup Global Markets as Co-Managing Underwriters for the bond issuance 4. Authorize a maximum underwriters' discount of 0.0375% ($3.75 per $1,000 in par amount or "per bond") -1. Authorize KNN Amendment IIAIIUSCA iU$Am~~a~ 1. Authorize the CEO/General Manager to amend the contract with KNN for financial advisory services until the completion of the financing The fee for KNN's services will be $155,000, which will include services provided since August 1,2012 Payment to KNN would be contingent on issuing bonds and would be paid using bond proceeds IIAIIUSCA _~W¥tu~SJ~ 11/15/2012 9 2. Authorize Appoinlfnent of Trustee 2. Authorize the CEO/General Manager to appoint a bank as the Trustee for the bonds KNN requested and received proposals from six qualified banks The Bank of New York's proposed fee was the lowest The Bank of New York has one of the most active trustee practices in the country . Authorize Appol Co-Managing Underwriters ·IJNIUIICA "'---"- 3. Authorize the CEO/General Manger to appoint Morgan Stanley and Citigroup as Co-Managing Underwriters for the bond issuance • Additional underwriting firms are appropriate to ensure the best possible distribution and the lowest interest rate for an issuance of this size • These two firms ranked highest after the senior managers 11/15/2012 10 -4. Authorize Maximum Underwriter's Discount 4. Authorize a maximum underwriters' discount of 0.0375% ($3.75 per $1,000 in par amount) • Anticipated an underwriting discount of $2.75 per bond based on the original proposals • Goldman Sachs submitted a revised proposal for an increase of total discount from $2.75 to $3.45 • The bond authorization provides ability to increase the discount to accommodate changing market conditions • The actual discount rate will likely be lower BIWIIBCA "'---"- #7B. Actions Needed to Proceed The BPC recommends that the Board: 1. Authorize the CEO/General Manager to amend the contract with KNN for their financial advisory services until the completion of the financing. 2. Authorize the CEO/General Manager to appoint a bank as the Trustee for the bonds. The CEO recommends that the Board also: 3. Authorize the CEO/General Manger to appoint Morgan Stanley and Citigroup Global Markets as Co-Managing Underwriters for the bond issuance. 4. Authorize a maximum underwriters' discount of 0.0375% ($3.75 per $1,000 in par amount or "per bond"). ~ -,.....,.....,.~.--.... 11/15/2012 11 c. Approval of Financing Structure and Bond Documents 1. Approve the issuance and structure of a bond issue for an amount not to exceed $385 million with a term ending no later than December 31,2034 2. Approve the substantially final forms of financing documents 3. Authorize the CEO/General Manager to execute the financing documents subject to the following criteria: a. Realize net present value savings of not less than 4% b. San Francisco provides a written pledge to use bond proceeds in a manner consistent with federal laws and regulations ~. #7C-1. Proposed Bond Structure (Values reflect October 29 market conditions and other assumptions, in millions) Bond Proceeds Prepayment Funds Capitalized Interest Cost: (iT I$$uooce Reserves Savings Total Par Amount Premium Total Proceeds Tax-Exempt Proceeds Taxable Proceeds Total Proceeds Paid to SFPUC Interest Funded by Proceeds Cost of Issuance (From Bond Proceeds) PV Savings for All Members over Bond term Avg Annual Savings for All Members l $343.6 ~ Notto ($38iC exceed $385M L $268.3'\" I $85.9 ) \. $354.2/ ~ 11/15/2012 12 . Substantially Fina­ Financing Documents • Revenue Bond Indenture • First Supplemental Indenture • Continuing Disclosure Certificate • Preliminary Official Statement • Prepayment and Collection Agreement with San Francisco • Bond Purchase Agreement .......... "'--"- repayment and Collection Agreement with CCSF -under negotiation • SF acknowledges receipt of prepayment • SF acknowledges actions to be taken for non­ participating members • SF to collect and enforce payment of surcharges and remit to Trustee • SF to comply with tax restrictions on use of proceeds • SF not to apply proceeds in a way that results in additional increases to wholesale revenue requirement .......... _,..,..,.8IiIt*t.CIMIt I ..., 11/15/2012 13 -3. Criteria for C Financing Documents a. Net present value savings of not less than 4% (or about $14.2 million) over the term of the bonds The BAWSCA Financing Team recommends a net present value savings of not less than 3% (or about $10.6 million) b. San Francisco must provide, in advance of receiving any funds, a written pledge to use bond proceeds in a manner consistent with federal laws and regulations This is accomplished by the Prepayment and Collection Agreement with CCSF ~ . Approval of Finan~cTng Structure and Bond Documents 1. Approve the issuance and structure of a bond issue for an amount not to exceed $385 million with a term ending no later than December 31,2034 2. Approve the substantially final forms of financing documents 3. Authorize the CEO/General Manager to execute the financing documents subject to the following criteria: a. Realize net present value savings of not less than 4% b. San Francisco provides a written pledge to use bond proceeds in a manner consistent with federal laws and regulations I Adoption of Bond Resolution by roll call vote I a.NBCA _AM.,........,.~ 11/15/2012 14 . Review of I nvestmen and Proposed Modifications • The previous review occurred on July 21, 2011. • Recommend restricting investment of bond proceeds: 1. Federal Securities, meaning direct and general obligations of the United States of America, such as Treasury bonds, notes and bills; 2. Money Market Mutual Funds highly rated by S&P and Moody's; 3. Certificates of Deposit. • Board could expand the types of permitted investments over the life of the bonds, if desired . Recommended Invesfments for Bond Proceeds -Continued • This recommended approach is more conservative than all public agencies we surveyed • The only other recommended change to the Policy is to note that FDIC insurance coverage up to $250,000 has been permanently extended to deposits in banks and savings associations • An investment criterion of "social responsibility" to be considered at future Board Policy Committee meeting 11/15/2012 15 . Review of Investment Policy and Proposed Modifications Recommended Action: • To approve the revised modifications to the Investment Policy (attached to staff report) IJIMR'A ----,,- Next Steps and Schedule September-· Finalize transaction structure November · Negotiate agreement with San Francisco · Meet with rating agency regarding preliminary credit rating October-· Board Policy Committee Discussion November · Board action approving bond documents and delegated authority to execute documents subject to specified conditions November-· BAWSCA members adopt participation resolutions December · San Francisco approval of agreement with BAWSCA December Receive final credit ratings January, 2013 Market, price and close bond issue 11/15/2012 16