HomeMy WebLinkAboutMinutes_Special Meeting_08/07/1984• MINUTES OF THE VILLAGE SPECIAL COUNCIL MEETING
OF THE VILLAGE OF TEQUESTA, FLORIDA
AUGUST 7, 1984
A Special Council Meeting was held by the Village Council of the
Village of Tequesta at 5:30 P.M., Tuesday, August 7, 1984 in the Village
Ha11, 357 Tequesta Drive, Tequesta, Florida.
Councilmembers present were: Brown, Mapes, Murphy and Stoddard.
Wagar was on vacation. Also present were: Robert Harp, Village Manager
and Cyrese Colbert, Village Clerk.
Mayor Stoddard called the meeting to order and advised that this
meeting had been called for the purpose of consideration and approval of
an agreement with William R. Hough & Company to serve as an Investment
Banker to the Village of Tequesta in connection with Bond Refunding Program
for Tequesta Water System. Mr. Joe B. Wise was present representing
William R. Hough & Company.
Mr. Wise briefly reviewed with Council the "Refunding Analysis for
Outstanding Water Refunding Revenue Bonds - Series 1978." Mr. Wise also
gave to Council a "Preliminary Summary of a Financing Plan To Refund
The Outstanding Water Refunding Revenue Bonds, Series 1978" which he also
• reviewed with Council, which is attached and has become part of this minutes.
Mapes moved, "that the Village sign the agreement with William
R. Hough & Company to proceed with refunding of the 1978 Water Refunding
Revenue Bonds and also authorize the Village Manager, Village Attorney
and William R. Hough & Company to name a Bond Counsel." Murphy seconded
and vote on the motion was:
Brown for
Mapes for
Murphy for
Stoddard for
and therefore the motion was passed and adopted.
The meeting was adjourned at 5:80 P.M.
0
Date Ap ~pved
Lee M. Brown
~ ~ 9~~
W.H. M es, Jr.
COLBERT
Arthur Mi~rpt~y ~
Carlton D. Stoddard
02~ ~~ C~ 02~ /~~ `~
Willi m Wagar
~~ ulil!iam R Nough cC Ce
VILLAGE OF TEQUESTA, FLORIDA
PRELIMINARY SUMtdARY OF A FINANCING PLAN
. TO REFUND THE OUTSTANDING
WATER REFUNDING REVENUE BONDS, SERIES 1978
v;~r
There are three accepted methods for reducing annual debt service, namely:
1. Retire bonds prior to maturity
2. Refund the bonds at a lower interest rate
3. Advance refund the bonds through the more beneficial investment of
the refunding bond proceeds, within the limit of current State and
Federal regulations
Likewise, there are three basic reasons to refund an outstanding bond issue:
1. To reduce net annual debt service
2. To improve on existing bond covenants
3. To restructure financial circumstances
Option 1
In the case of the 1978 Water Refunding Revenue Bonds, the outstanding bonds,
• as a Baa/BBB credit, are valued at approximately $670.00 per $1,000 of par value.
Since the issue is held primarily by a group of insurance companies whose invest-
ments are directed by a central professional investment officer, who is aware of
the likelihood of such an issue being refunded to Aaa/AAA escrowed bonds, the bonds
would currently be appraised at approximately $730.00 per $1,000 of par value.
Take into account the factor of negotiating for a substantial block of bonds and
the likelihood is that a block of the bonds could probably be retired somewhere
between 75 and 80% of par value. This is conjecture, but probably realistic in
today's market.
Assuming that the Water Department had approximately $1,000,000 of funds
available for bond retirement and/or "any lawful purpose", the Village could reduce
its present Water Department debt by $1,335,000 and its annual debt service on the
$2,855,000 of outstanding bonds by about $120,000 per year. This assumes that:
* the Village has $1,000,000 of funds not needed for plant expansion or
other purposes; and
* the present holders of the outstanding bonds would agree to sell
bonds at 78% of par value.
Assuming that the $1,000,000 is invested at 12%, such a transaction would be a
"wash" in net results to the Water Department.
Willis n R. Houoh fY Co.
Village of Tequesta, Florida
Page Two
Option 2
• Current interest rates preclude refunding the 6 3/4% bonds at a lower rate.
This leads to 0 tion 3, advance refunding the issue through reinvesting the
refunding bond proceed sited into the escrow at a yield greater than the yield
on the refunding bonds. '
Two weeks ayo we distributed to you an analysis of this procedure, in somewhat
condensed, but nevertheless complex language. The purpose of placing that informa-
tion in your hands was to provide you with most of the basics, pro and con, of this
method of refunding. It is not necessary that you fully understand every detail of
every step of the very complex procedure. It is necessary that our experts, in
calculations and regulations, as well as your staff and attorneys, understand and
execute the procedures accurately.
Basically, the bond proceeds created by the 1984 Refunding Revenue Issue may
be invested at a rate greater than the rate on the bond issue, the differential
permitted being sufficient to cover the costs of issuance of the 1984 issue. The
existing debt service reserve fund of $268,000 is liquidated and its proceeds are
added to the refunding escrow to the benefit of the refunded bonds. In place of
the debt service reserve fund, refunding bond proceeds are used to purchase U.S.
Treasury "BEGS" (State and Local Government Series) to establish a new debt service
reserve fund for the 1984 refunding bonds, with these Treasuries becoming the new
debt service reserve.
• Schedule 4 shows the results of this proposal, based upon the marketplace on
July 12, 1984. As you can see, the net savings is $618,586.94, future value
savings. Present value savings is $400,000, assuming an investment rate of 10%.
The major portion of the savings is realized over the first 12 years of the new
issue. It is assumed that there will be some Capital Appreciation Bonds ("0"
coupon bonds), hence no interest payments after the year 2003.
Market conditions will alter the savings, and the chance is ever present that
existing IRS regulations could be changed in a manner adversely affecting this
method of refunding.
We have provided a form of agreement to be executed if it be the decision of
the Village to. proceed, a Proposed Sequence of Events Schedule starting this week
(Exhibit B), and an Estimated Issuance Expenses Table, which expenses are substan-
tially recoverable from the yield on the escrow (Exhibit C).
We believe it to be in the best interests of the Village to proceed with the
proposed refunding, with the precise amount of the savings to be ascertained at the
time of marketing, approximately mid-November. If approved, we would suggest that
Bond Counsel be selected as soon as possible, so as to immediately proceed to
implement the schedule of. events. Our services are on a contingent basis, as
clearly stated in Section 2-F of our Agreement, and there are no consultant fees
since we are acting as principal in the purchase of the bonds, if the purchase
proposal is accepted.
Prepared by:
Joe B. Wise, Vice President
WILLIAM R. HOUGH & CO.