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C Bonding Report CITY OF CHANHASSEN 7700 Market Boulevard PO Box 147 Chanhassen, MN 55317 Administration Phone: 952.227.1100 Fax: 952.227.1110 Building Inspections Phone: 952.227.1180 Fax: 952.227.1190 Engineering Phone 952.227.1160 Fax: 952.227.1170 Finance Phone: 952.227.1140 Fax: 952.227.1110 Park & Recreation Phone: 952.227.1120 Fax 952.227.1110 Recreation Center 2310 Coulter Boulevard Phone: 952.227.1400 Fax: 952.227.1404 Planning & Natural Resources Phone: 952.227.1130 Fax: 952.227.1110 Public Works 1591 Park Road Phone: 952.227.1300 Fax: 952.227.1310 Senior Center Phone: 952.227.1125 Fax: 952.227.1110 Web Site www.ci.chanhassen.mn.us ~ - - MEMORANDUM TO: Mayor City Council Members Greg Sticha, Finance Director ~, April 20, 2006 FROM: DATE: SUBJ: Bonding and Financial Position Update BACKGROUND In May, the City Council will be asked to approve an authorization calling for sale of General Obligation Special Assessment Bonds and to sell those Bonds, for the 2005 MUSA expansion project. Staff is providing copies of all our most current financial information and documents in order to keep the Council updated before making any decisions about bonding for this project. Each of the documents will be discussed and reviewed at the meeting. The documents included are the Key FinancialStrategiesspreadsheetprojecting the financial condition of the city's general fund, the debtlevy schedule for the upcoming 20 years, the Revolving Assessment fund projections, the projected available cash surplus, and the projected bonding schedules based on anticipated debt rates for the month of May prepared by Ehlers. As an additional note, in the past the revolving assessmentfundhadbeen calculated and documented in theory only. FinancestaffhasofficiallYC;reatedthe fund on the financial system as of January 1, 2006.. Thisprocesswillinc;ludeth~ transfer of funds from anumber of funds as we will discuss on Apri124th. The council will have to officially act on those transfersat.a!aterdateiftheyso d~cide. Itshould alsobe noted that the 2005 general fundfinancialprojectionsare un-auditedatthispointand subject to minor changes. ATTACHMENTS 1. Key Financial Strategies General Fund Projections 2. Bond Tax LevySchedule 3. Revolving Assessment Fund Projections 4. Available Cash Surplus Breakdown 5. Bonding Projection Docull1ynts (Ehlers and Associates) The City of Chanhassen . A growing community with clean lakes, quality schools, a charming downtown, thriving businesses, winding trails, and beautiful parks. A great place to live, work, and play. CITY OF CHANHASSEN KEY FINANCIAL STRATEGIES Inflation Assumptions for General Fund Revenue 3.00% Expenses 3.00% 2003 2004 2005 2006 2007 2008 2009 2010 GENERAL FUND ACTUAL ACTUAL Estimate Budget PROJECTED PROJECTED PROJECTED PROJECTED REVENUE GENERAL PROPERTY TAX 6,118,451 6,461,356 5,993,574 6,179,600 6,364,988 6,555,938 6,752,616 6,955,194 LICENSES 119,905 102,636 132,932 110,200 113,506 116,911 120,419 124,031 PERMITS 1,265,597 1,191,420 1,027,205 1,161,300 1,196,139 1,232,023 1,268,984 1,307,053 FINES & PENAL TIES 43,732 61,801 97,056 76,500 78,795 81,159 83,594 86,101 INTERGOVERNMENTAL REVENUE 223,618 360,226 219,511 205,000 211,150 217,485 224,009 230,729 CHARGES FOR CURRENT SERVICES 609,512 721,470 697,346 659,500 679,285 699,664 720,653 742,273 OTHER REVENUE 334,072 168,644 306,696 223,000 229,690 236,581 243,678 250,988 TOTAL REVENUE 8,714,887 9,067,553 8,474,320 8,615,100 8,873,553 9,139,760 9,413,952 9,696,371 EXPENSES EXCL. CAPITAL COSTS GENERAL GOVERNMENT 1,548,062 1,751,744 1,819,933 1,868,900 1,924,967 2,032,716 2,118,697 2,182,258 LAW ENFORCEMENT 2,424,125 2,429,464 2,525,399 2,758,100 2,920,843 3,088,468 3,341,122 3,601,356 PUBLIC WORKS 1,678,314 1,773,655 1,823,564 1,908,500 1,965,755 2,024,728 2,147,969 2,274,909 COMMUNITY DEVELOPMENT 312,446 325,917 362,100 395,000 406,850 419,056 431,627 444,576 PARKS AND RECREATION 1,632,218 1,620,979 1,595,331 1 ,684,600 1,735,138 1,812,192 1,866,558 1,922,555 OTHER USES 815,000 807,786 TOTAL EXPENSES 8,410,165 8,709,545 8,126,327 8,615,100 8,953,553 9,377,160 9,905,974 10,425,654 Fund Balance 5,917,535 6,532,532 6,880,525 6,880,525 6,800,525 6,563,125 6,071,103 5,341,820 Policy for Cash Flow 3,328,530 3,106,543 3,192,300 3,288,069 3,386,711 3,488,312 3,592,962 Catastrophic Reserve 15% 1,218,949 1,292,265 1,343,033 1,406,574 1 ,485,896 1 ,563,848 4,325,492 4,484,565 4,631,102 4,793,285 4,974,208 5,156,810 Percentage of Gen Fund Expenditures 80.4% 79.9% 76.8% 72.5% 66.3% 58.2% Excess Fund Balance 2,207,041 2,395,960 2,249,423 2,007,240 1 ,588,917 914,293 5,341,820 Assumptions. Added On 2006 2007 2008 2009 2010 Permit Revenue 235,000 Expenses General Government 50,000 25,000 Law Enforcement 80,000 80,000 160,000 160,000 Public Works 62,500 62,500 Parks and Recreation 25,000 80,000 155,000 247,500 222,500 Note: The additional amount of permit revenue in 2006 is anticipated development related to the 212 construction. '0 c: ::> u.. C <D E 00 00 <D 00 ~ Ol c: .:;; (5 > &. I'- o N 000 000 000 ci c5 o~ 000 ~~CD ~ <0 o N 000 000 000 o ci o~ 000 q::!..co LO o N 000 000 000 cicici 000 o~::t. CO v o N 00'0 000 000 cioc5 000 O~::!.. CO <') (; N 000 000 000 ocio 000 q:::t,.co ~ N o N 000 000 000 cicici 000 O~:!.. CO ~ o N 000 000 000 cicici 000 o~::t. CO ~ o (; N 000 000 000 cicici OCOv O)~ t:::. 'l""""~ ~ 0> o o N 000 000 000 cicici 000 o~::t. CO ~ co o o N 00'0 000 000 cicici O<OV <o::t~ !e. 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()_Q),8 ~~.5~ co 10 'E _co - () E .ffi~ 'ffi > 0 0 > <(~()<( -- l.Ol.O<O~ C\l...-('I)I'-- C\l0~I'-- oo.ne'\lO ('1)('1)00 ('I) ('1)00 C\l r-:...................; -- Chanhassen, MN $6,835,000 General Obligation Improvement Bonds, Series 2006B Sources & Uses Dated 06/13/20061 Delivered 06/13/2006 Sources Of Funds Par Amount of Bonds.... .......,.....,........... ..... ....,... ........ ........ ......,.... ,............... ..,. ,.,......... ...... .......... .... ,........... .......,...,................ ..... $6,835,000.00 Total Sources..............,.......",........""......".......,............,..,.......,.......,....""........",........,.........."...,......,.....,.......,..,....,..."......,...... $6,835,000.00 Uses Of Funds Total Underwriter's Discount (O,800%). ,.,..... ,...... ,.... ......,.... ................ ....... ........ ............. ,..,..... .......... ..,............ .....,....... ............... Costs of Issuance..,.... ........ .,.......... ,........... .... .......,.......... ......... ,.., ............ ....... ..... ........ .....,., ............ ................... ............. ............. Deposit to Capitalized Interest (CI F) Fund............................... ......... ...,... ................. .......... ......... .... ,....................................... ...... Deposit to Project Construction Fund..,................ .... ........ ...,... ........ ........ ...,............ .... .................................... ................... ..,.. ....... Rounding Amount... "",.... ..". ... .... .,.....,.. ."". .,.".,.. ...... ...,.", ,... ",...,. ....... ."".... ..... ... ............ ,.."." .."",., ........ .... .., "..",...... ... .... ..,..... 54,680.00 39,500.00 179,538.92 6,556,690,00 4,591.08 Total Uses..,.......................,.............".......,...."....."..,....".........""..............;, ,..,...."..",..,..""..........."....,..............""........ "...... ",.. $6,835,000,00 06A$6,465GOlmprovement / SINGLEPUKPOSE /4/19/2006/ 6:42AM Ehlers & Associates, Inc. Leaders in Public Finance Page 1 Chanhassen, MN $6,835,000 General Obligation Improvement Bonds, Series 2006B Debt Service Schedule Date 06/13/2006 02/01/2007 08/01/2007 02/01/2008 08/01/2008 02/01/2009 08/01/2009 02/01/2010 08/01/2010 02/01/2011 08/01/2011 02/01/2012 08/01/2012 02/01/2013 08/01/2013 02/01/2014 Principal Coupon Interest Total P+I Fiscal Total 179,538,92 179,538.92 179,538.92 141,741.25 141,741.25 141,741,25 976,741.25 1,118,482.50 125,250.00 125,250.00 125,250,00 1,125,250.00 1,250,500.00 105,250.00 105,250.00 105,250.00 1,105,250.00 1,210,500.00 85,000,00 85,000.00 85,000.00 1,085,000,00 1,170,000.00 64,500.00 64,500.00 64,500.00 1,064,500.00 1,129,000.00 43,500.00 43,500.00 43,500.00 1,043,500.00 1,087,000.00 22,000,00 22,000.00 22,000.00 1,022,000.00 1,044,000.00 $1,354,021.42 $8,189,021.42 835,000.00 3,950% 1,000,000.00 4,000% 1,000,000.00 4.050% 1,000,000.00 4.100% 1,000,000.00 4.200% 1,000,000.00 4.300% 1,000,000,00 4.400% $6,835,000.00 Total Yield Statistics Bond Year Dollars...... .......,.......... ,............... ......... ,..,............... ......................................... ......................... .................. .......... ....,....... $32,163.83 Average Life.. ............ ".. ."... ,..,.. ,. ". ,.. ........ "."",. ..".... ,. .... ...,.,.. ...........,.. ... ... .... ...... ...... .......... ... ... .,....... .".... "" .,.. ,.,..... .,.. ",.,.,.... .....,. 4. 706 Years Average Coupon...... .......... ......... ".. ""..., .,.. ".,.... ..... ...""... ."., ,..."" ,.,. ... "... ... ....... ..... ...,..... ................. ....... ....,... .,.,..., ",. """". ... ",.". 4.2097638% Net Interest Cost (N IC).............. ...... ................... ...... ............ ................ ................ ................. .............. ............................. ............ ..... 4,3797684% True Interest Cost (TIC)............,.......... ......., ,............... ........ .................... ........ ................................................ ........................ .......... 4.3957343% Bond Yield for Arbitrage Purposes.......... .................................. ................................. ..............,............................ ......... ............ ......, 4.2028777% All Inclusive Cost (AIC)......,.... ...,.................... .................... ........... ......., ................ ,..................... ...... ........ ................. ....................... 4.5363606% IRS Form 8038 Net Interest Cost.......................... ........ ............... ........................ ................ .......... ......,................... ..... ......... ...................... ............... 4.2097638% Weighted Average Maturity................ ................,.. .................................... ..... .............................. ........ ......... ............. .....,................. 4. 706 Years 06A$6,465GOlmprovement I SINGLEPUKPOSE 14/19/2006 I 6:42AM Ehlers & Associates, Inc. Leaders in Public Finance Page 2 Chanhassen, MN $6,835,000 General Obligation Improvement Bonds, Series 2006B Net Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S Fiscal Total 06/13/2006 02/01/2007 179,538,92 179,538.92 (179,538,92) 08/01/2007 141,741.25 141,741.25 141,741.25 02/01/2008 835,000.00 3.950% 141,741.25 976,741.25 976,741.25 1,118,482.50 08/01/2008 125,250.00 125,250.00 125,250.00 02/01/2009 1,000,000.00 4,000% 125,250.00 1,125,250,00 1,125,250.00 1,250,500.00 08/01/2009 105,250,00 105,250.00 105,250,00 02/01/2010 1,000,000.00 4.050% 105,250.00 1,105,250.00 1,105,250.00 1,210,500.00 08/01/2010 85,000.00 85,000.00 85,000.00 02/01/2011 1,000,000.00 4,100% 85,000.00 1,085,000.00 1,085,000.00 1,170,000.00 08/01/2011 64,500.00 64,500.00 64,500.00 02/01/2012 1,000,000.00 4.200% 64,500,00 1,064,500.00 1,064,500.00 1,129,000.00 08/01/2012 43,500.00 43,500.00 43,500.00 02/01/2013 1,000,000,00 4.300% 43,500.00 1,043,500.00 1,043,500.00 1,087,000.00 08/01/2013 22,000.00 22,000.00 22,000.00 02/01/2014 1,000,000.00 4.400% 22,000.00 1,022,000.00 1,022,000.00 1,044,000.00 Total $6,835,000.00 $1,354,021.42 $8,189,021.42 (179,538.92) $8,009,482.50 06A $6,465 GO Improvement I SINGLE PUKPOSE I 4/19/2006 I 6:42AM Ehlers & Associates, Inc. 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