MINUTES OF MEETING

CORAL SPRINGS

IMPROVEMENT DISTRICT

 

            The regular meeting of the Board of Supervisors of the Coral Springs Improvement District was held on Monday, August 20, 2007 at 4:00 p.m. in the District Offices, 10300 NW 11th Manor, Coral Springs, Florida.

 

            Present and constituting a quorum were:

 

            Bob Fennell                                                President

            Sharon Zich                                                Vice President

            Glen Hanks                                                Secretary

 

            Also present were:

 

            Dan Daly                                                    Interim Manager

            Ed Goscicki                                                Co-Manager – Severn Trent Services

            Dennis Lyles                                               District Counsel

            Jane Early                                                   District Engineer – CH2M-Hill

            Shawn Skehan                                            CH2M-Hill

            Isabelo Rodriguez                                       CH2M-Hill

            Cedo DaSilva                                             CH2M-Hill

            Daniel Bohorquez                                       CH2M-Hill

            Kevin Mulshine                                           Prager, Sealy & Company

            Denise Ganz                                               Ruden, McClosky, et. al.

            John McKune                                             District Capital Improvement Coordinator

            Doug Hyche                                               CSID Utilities Director

            Randy Frederick                                         CSID Drainage Supervisor

            Jim Aversa                                                 Chief Operator – Wastewater

            Brenda Schurz                                            Severn Trent Services

            Kay Woodward                                         CSID Accountant

            Jan Zilmer                                                   CSID Human Resources

            Dave Hulett                                                Sunshine WCD Supervisor

            Craig Wrathell                                            Wrathell, Hart, Hunt & Associates

            John Hart                                                   Wrathell, Hart, Hunt & Associates

            Bill Benson                                                 Keefe, McCullough

            Numerous Residents

 

FIRST ORDER OF BUSINESS                         Roll Call

Mr. Goscicki called the meeting to order and called the roll. 

Mr. Goscicki introduced Mr. Hulett from the Sunshine Water Control District.

Mr. Fennell stated welcome Mr. Hulett.  We are happy to have you here.

SECOND ORDER OF BUSINESS                    Approval of the Minutes of the July 16, 2007 Meeting

            Mr. Fennell stated each Board member received a copy of the minutes of the July 16, 2007 meeting and requested any additions, corrections or deletions.

            Ms. Zich stated are Ms. Woodward and Mr. Zilmer Severn Trent Services employees?

            Mr. Daly responded no, they are CSID employees

            Mr. Fennell stated on page two, the sentence halfway down the page should say, “The way we collect revenues is by charging each household a certain amount of money for canal maintenance”, not water.  On page three, “$175,000” should be “$75,000”.

            Mr. Daly stated on pages 25 and 26, “Mr. Hoffnagel” should be “Mr. Halperin”.  The next paragraph should say, “Most people use 100 gallons per day or 3,000 gallons per month per person”, not 2,000.

            Mr. Hanks asked is the 2,000 gallons per day in the sentence above correct?

            Mr. Daly responded no, it should be 3,000 gallons.

 

On MOTION by Mr. Hanks seconded by Ms. Zich with all in favor the minutes of the July 16, 2007 meeting were approved as amended.

 

THIRD ORDER OF BUSINESS                       Presentation of Keefe, McCullough & Co., LLP Audit for Fiscal Year Ended September 30, 2006

            Mr. Benson stated the Board members previously received copies of the audit.  I looked at the financials for the prior year and wanted to point out one or two items and answer any questions from the supervisors.  The table at the bottom of page five of the financial statements, shows on a consolidated basis, the entire District for the year.  The right two columns, Total Primary Government show under Change in net asset a decrease of $611,178 versus $102,507 last year.  For the operations of the District, you make a great deal of free cash flow.  However, in recent years, you have been taking those free cash flows into your Water Treatment Plant for refurbishment, replacement and repairs.  At a meeting of the Board I attended last year, there was discussion about the upcoming bond issue and the long range plan for the bond to provide the necessary capital.  We will not be taking all our free cash flow every single month and pouring it into repairs to keep the assets going. 

            On the top of page 15 is the CASH FLOWS FROM OPERATING ACTIVITIES, which shows we made $2,701,644 from operations.  In addition, we received grants of $498,416.  This means realistically on a month to month basis, we made $3.3 million.  Then we paid off $1,340,000 in bonds and put $2,062,485 into our Water Treatment Plant and paid interest of $689,917.  The good news is we made $3.3 million.  The bad news is we spent $4,092,402 for the Water Treatment Plant.  I think there is talk of going out and circulating bonds in order to have the capital necessary to have a long range plan to protect the capital assets and not taking our monthly cash flows and pouring it into the Water Treatment Plant.  You are along the lines of where you need to be as a District.  Things are going well.  Do the supervisors have any questions?  This is your statement and you need to accept it so the District Manager can file it with the appropriate governmental agencies.

            Ms. Zich stated this is August 20th and the audit says September 30th of last year.

            Mr. Benson stated correct.

            Ms. Zich asked does it usually take a year to receive this report?

            Mr. Benson responded not in most instances.

            Ms. Zich asked what is the normal time to receive this report?

            Mr. Benson responded typically for a September 30 year end client, we are usually in and out of the field before November and December and provide the annual statement by January 31st.

            Ms. Zich stated we are receiving ours in August.

            Mr. Benson stated I can discuss this with you off the record.

            Ms. Zich stated I did many of these and I am amazed at the amount of time it took to complete the audit.

            Mr. Goscicki stated you can expect to see a significant improvement in next year’s financials.

            Mr. Benson stated this is a function of two things; a function of the auditing firm and what they are auditing and how quickly information is provided.

            Ms. Zich asked were there many problems?

            Mr. Benson responded we had some issues, which we addressed with staff.  I think they made some changes.  I feel comfortable about the statement and there being improvements in the future.

            Ms. Zich stated I was surprised to see the date of this audit.

            Mr. Daly stated Ms. Woodward our in-house CPA is with us today.  We have one more month to go after this one until year end. 

            Ms. Zich asked when will we see the audit for this fiscal year?

            Mr. Daly responded as soon as our audit firm can get it out.

            Mr. Benson stated we will do all of the field work in the October through December time frame.  Therefore, I think it is realistic to see a draft in January.  Last year, when we came in November or December, the documents were not available and it took a considerable amount of time to obtain.  We have gone through all of this in great detail with staff and I feel comfortable going forward with them.

On MOTION by Ms. Zich seconded by Mr. Hanks with all in favor the audit for fiscal year ended September 30, 2006 as prepared by Keefe, McCullough & Co., LLC. was accepted.

 

FOURTH ORDER OF BUSINESS                    Distribution of Proposed Water and Sewer Budget for Fiscal Year 2008 and Consideration of Resolution 2007-9 Setting a Public Hearing

            Mr. Goscicki stated we distributed the proposed Water and Sewer Budget to the Board in order to set the public hearing for the next meeting.  Staff did a great deal of work in putting this budget together.  Mr. Daly in particular, worked through the details with Mr. Hyche.  This is probably a better budget than you have had in quite some time in terms of the information and comfort we have with it.  It fits within the framework of the overall revenue we are predicting with the rate increases.  The debt coverage you will see projected in the Engineer’s Report is consistent with this budget.

            Mr. Daly stated I want to give special thanks to Mr. Hyche and Mr. Zilmer and most importantly Ms. Woodward for their assistance involving this budget.  As far as wages, there was a 6% increase across the board.  Historically it has come in much lower than the 6%.  This is one of the determinations made.  I provided to the Board a copy of an article published in July in the Sun Sentinel showing a 4.4% cost of living increase in South Florida.  This does not mean this is where it is going to start but it shows the days of a 2% cost of living increase are probably gone.

            Mr. Fennell stated in the end, we will have to review all of the salaries.

            Mr. Daly stated there are a handful of employees who are maxed out.  I am one of them as well as Mr. Zilmer who will not receive any raise other than a cost of living increase.  Last year, the pension was 9.8% of salary and was approved with the idea the pension plan will be taken elsewhere.  However, it remained at 6% even though it was budgeted at 9.8%.  This year, it was at 8% for discussion purposes.  Some employees came back to us because they heard about the 9.8% pension.  However, it turned out this was not the best thing for us and we can go in this direction.  This will be a decrease from last year but an increase from last year’s actual.

            Mr. Fennell stated one of the issues we have going forward is the need to become cost conscious.  We just went through the hurricane debris removal.  We are no longer in the position to where we have cash balances.  It is going to have to be this way.  We cannot take a 7% increase every year in operating costs, which is what we have been doing.  Hopefully we can decrease some of our costs in water filtration.

            Mr. Daly stated the next increase will be in electricity.

            Mr. Fennell stated although at this point, the electricity costs are substantially higher than last year.  They were already high last year.

            Mr. Daly stated if you want to put more new Water Treatment Plants online, it will most likely raise the electricity cost, according to Mr. Hyche and Mr. McKune.  One of the high points is Mr. Zilmer has been working with our Insurance Broker in regards to health insurance.  What was the original cost?

            Mr. Zilmer responded they came in with an increase of 18.8%.  Every year we go through this.  They are saying it is non negotiable.  We bid the insurance out and received a good plan from Blue Cross/Blue Shield for 80 cents more than what we are currently paying.  In the budget, there was a 15% increase.

            Ms. Zich asked is it equivalent coverage?

            Mr. Zilmer responded it is actually better.

            Mr. Fennell asked are we approving this budget?

            Mr. Lyles responded you are approving it as a proposed budget and setting the public hearing for September 17th.

            Mr. Fennell stated the only other issue I have is the interest from the State Board funds, which we are projecting at 3%.  This always bothers me.  Interest earned from the money market account was 4%.

            Mr. Hanks asked are there any guarantees on the capital improvement costs for next year?

            Mr. Daly responded I went to CH2M-Hill and asked them to provide an estimate on the capital improvement costs.  On the onset of this capital improvement plan, they have to know what is going to be done next.  They should be able to produce a number so as not to be two or three times higher later.  In past years, there was a collection pot with all of this extra engineering work and it is never accounted for.  In this budget, I broke out Mr. McKune’s time in a separate line item so it was not misconstrued as engineering work.  We have an engineering firm who supplied me with a number to put into the budget, which they feel is accurate at this point in time.

            Mr. Goscicki stated the bulk of the engineering fees are not in this budget.  They will be charged in the capital improvement program for the bond financing.

            Ms. Zich asked is the Capital Projects Coordinator part of the capital program?

            Mr. Goscicki responded we will be charging this back against the bond proceeds but we wanted to identify it separately in the Operating Budget.

            Ms. Zich asked is this an expense?

            Mr. Goscicki responded yes.

            Ms. Zich asked is it part of the project expense?

            Mr. Lyles responded it is an expense they are identifying for you but if I understand correctly, it is 100% chargeable to the project and what we pay for bond proceeds and not your assessment program.  It will be a capital charge; not an O&M charge.

            Ms. Zich asked why is it in there?

            Mr. Fennell responded it does not have to be just for the ongoing projects.  This is for our engineer as opposed to the Capital Projects Coordinator.

            Mr. Daly stated for example, for canal bank maintenance.

            Mr. Lyles stated not out of this budget.

            Mr. Goscicki stated the main reason for putting it in this line item was to identify the fee so the Board can see what we are doing, rather than burying it under a $40 million capital improvement program.  The real reason was to expose it to the Board.

            Mr. Hanks stated our expectation is for there to be additional engineering fees in the Capital Improvement Budget.  We already know there are additional fees associated with the General Fund.

            Mr. Goscicki stated you have engineering fees in the General Fund.  What we went through with Mr. Daly and the engineer, was in the Water and Sewer Fund; we did not see any significant engineering work outside of the major capital improvement program and did not see other engineering activities.  Therefore, we kept $50,000 in this line item.  Quite honestly, I will be surprised if we hit this number this year.  The engineers have been busy moving the capital improvement program forward.

            Mr. Fennell stated it is a field expense.

            Ms. Zich stated so long as it is not just for projects.  I was concerned we were using the funds for another purpose.

            Mr. Goscicki stated you are absolutely correct.  We could theoretically roll 100% of Mr. McKune’s contract into the capital improvement program but we wanted to expose it to the Board.

            Ms. Zich stated $80,000 is a great deal of money to put in there.

            Mr. Goscicki stated some of his expense needs to be taken from this line item.  We have not figured out how much of his time was spent doing water resource permitting associated with the reuse plan.  It may or may legitimately be capitalized.  However, some percentage will need to remain in this line item.

            Mr. Lyles stated let me remind everyone, this is just a proposed budget and you are not adopting this budget.  Between now and the public hearing on September 17th, they can work with this number.

            Ms. Zich stated thank you!

            Mr. Fennell asked are there any other concerns? 

            Not hearing any,

            Mr. Goscicki stated Resolution 2007-9 by title is:

“A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CORAL SPRINGS IMPROVEMENT DISTRICT APPROVING THE BUDGET FOR FISCAL YEAR 2008 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW”

 

On MOTION by Mr. Hanks seconded by Ms. Zich with all in favor Resolution 2007-9 Approving the Water and Sewer Proposed Budget and Setting the Public Hearing for September 17, 2007 at 4:00 p.m. at the District Office, 10300 NW 11th Manor, Coral Springs, Florida was adopted.

FIFTH ORDER OF BUSINESS                         Consideration of Certain Documents Related to the Issuance of New Bonds

            Mr. Fennell asked what are we considering?

            Ms. Ganz responded the Amending Resolution, Subordinate Bond Resolution, Reimbursement Resolution and the Engineer’s Report.

            Mr. Lyles stated you will be accepting the form of the Engineer’s Report but the resolutions are formal resolutions of the Board.

            Mr. Goscicki stated with us tonight is Mr. Skeehan from CH2M-Hill, who will give a brief overview of the capital improvement program; Ms. Ganz, Bond Counsel and Mr. Mulshine with Prager, Sealy & Company.

            Mr. Skeehan from CH2M-Hill provided the following presentation on the capital improvement plan, which will be made a part of the official record:

                   Why is CIP important to CSID?

                            Provides highest level of service to customers:

        Affordable rates

        High redundancy and reliability

        Replacement of aging infrastructure

                            Meet current and future regulations:

        Implementation of advanced water treatment technologies and effluent reuse in the future.

        Responsibility to regional aquifer recharge through reuse in connection with Water Use Permit.

        Preserve the surficial aquifer allocation

                   CIP goals

                            Replacement of aging infrastructure in water and wastewater plant.

                            Proposed projects

                            Providing high level of service to customers

                   Costs by project and phase – Phase 1 - $39.6 million:

                            Solids Handling - $7.5 million

                            Nanofiltration Plant - $24.8 million

                            Rotoguard/Belt Press - $1.5 million

                            Wastewater A&B - $3.9 million

                            Reclaimed Water Facility - $400,000

                            Monitoring Well - $1.5 million

                   Costs by project and phase – Phase 2 - $14.7 million:

                            Reclaimed Facility/Conveyance - $13 million

                            Operating Building Expansion - $1.7 million

       Uncertainty of what is required for this work – dependent upon agencies and Water Use Permit.

                   CIP schedule:

                            Expended over a three year period

       Changed timeline to reflect starting period in October rather than April and ending in September of 2010, with exception of solids handling which is currently underway.

       Estimates are from prior presentation in May and pertain to 2008 dollars. 

       A $5 increase on water in 2008, $6 increase in 2009 and $7 increase in 2010.  Significant drop in 2011 and into the future.  As part of bond covenants, 3% is required, which is included in the increases.

                            As part of the bond covenants, 3% is required in 2011 and 2012.

            Mr. Goscicki stated the first three years reflect the increase the Board approved two months ago.  Mr. Skeehan is reflecting in years 2011 and 2012, there will have to be a 3% increase to keep up with the cost of living.

            Ms. Zich stated these increases are from July 1st through June 30th.

            Mr. Skeehan stated correct.

            Mr. Fennell stated another way of looking at this is taking the rate of inflation and saving 3.5% per year and figuring out the last time you increased rates.

            Mr. Skeehan stated this was 12 years ago.

            Mr. Fennell stated you are projecting this out another eight years beyond the 12 years.  For 15 years, we were able to keep rates flat by using our own infrastructure and not having to pay it off.  Eventually the infrastructure got worn out.  This is still reasonable as far as what we paid originally and what most people pay now as reflected in Section 4.4 of the Engineer’s Report compared with other districts.  We are still at the median price.

            Mr. Skeehan stated I provided a quick overview of the general process of the utility cost allocations and revenue requirements. 

                   CIP projected rate adjustments:

                            2008 - $5.17

                            2009 - $5.90

                            2010 - $7.20

                            2011 - $2.76

                            2012 - $1.74

                   Overview of rate development process (from 5/2/07 presentation):

                     Utility cost allocations

                            Utility revenue requirements

        Revenues to be recovered from user charges

        Other system revenues

        Allocations of revenue requirements to utility functions

        Customer class user characteristics

        Allocation of costs to user classes

        Design of utility rates

       Projected operating expenses from 2003 to 2012 with annual increases – being addressed with the rate changes.

       Existing debt service

       Normal capital outlays/renewal and replacement requirements

       CIP funding – 1st Revenue Bond:

       $44.6 Million - $39 million going towards capital projects

                            3.1% issuance cost including insurance

                            4.2% interest rate

                            30 year debt repayment schedule

                            Repayment of bonds wrapped around existing debt

                            2 years capitalized interest

       CIP funding – 2nd Revenue Bond:

       Bond Issued in 2011

       $14.7 Million

                            3.1% issuance cost including insurance

                            4.2% interest rate

                            30 year debt repayment schedule

                            Repayment of bonds wrapped around existing debt

       Required change in rate revenues with new debt service:

       2007/08 – 15%

       2008/09 – 14%

       2009/10 – 14%

       2010/11 – 5%

       2011- 2014 – 4%

       Rates compared to other local communities:

       2008 analysis

       CSID in lower ranking of rates with the 15% increase

            Mr. Fennell stated the new construction areas in Port St. Lucie and Bel Glades have to charge $80.  We can charge less until we need to increase our rates.  When there are new communities, you have to step up and pay the new costs.  Now we need to increase our costs but even so, we are still less than the City of Coral Springs.

            Mr. Skeehan stated clearly CSID has been on the right track for a number of years and this chart reflects this very well. 

       Projected debt coverage with proposed rate revenue adjustments for FY 2008 through 2015:

       Addresses all components in the Engineer’s Report for revenues and operating expenses.

       Money for debt service is meeting the requirements for the new bond.

       Projected bond coverage without Series 2010 bonds

            Ms. Ganz stated assuming the bonds are issued now and in the future to finalize the program, you will have certain rate increases to support this program, which is shown in the first table.  The second table shows the bond coverage without Phase 2, which will have a more limited rate increase to support the Phase 1 capital improvement program.

            Mr. Skeehan stated the schedule of the draw down, as included in the Engineer’s Report, shows the monies allocated to the bond.  It was modified slightly to work within the three years required by the bond.  Ultimately, you are in the perfect position in order to continue providing this high level of service to your customers, meet the current and future regulations and provide class 1 reliability across the board.

            Mr. Fennell stated the Board has heard this presentation before in more detail.

            Mr. Skeehan stated correct.

            B.        Engineer’s Report

            Mr. Lyles stated a motion to accept the Engineer’s Report, as presented by the Consulting Engineer is in order at this time.

 

On MOTION by Mr. Hanks seconded by Ms. Zich with all in favor the Engineer’s Report relating to the funding for the water and wastewater projects as presented by CH2M-Hill was accepted.

 

            Mr. Fennell stated in the report where you discuss how much water was used, you said “millions of gallons”.  This should be “thousands of gallons”.

            Mr. Skeehan stated we will have this corrected.

            A.        Amending Resolution (2007-10)

            Ms. Ganz stated my firm serves as Bond Counsel for the District and we created the financing documents you need to support your CIP.  In terms of the documents to proceed with the financing, staff looked at the existing bond resolutions.  You have the water and sewer bonds from 1992, which are outstanding under a general bond resolution.  Those bonds have a lien on the water and sewer revenues generated by the system.  When we looked at the documents, we realized unlike other more typical situations; we could not just issue more debt.  We needed to complete a coverage task to make sure you had enough revenue to pay your existing debt within the new bonds.  The 1992 and 2002 bonds could have financed some of the earlier new money to build the Water Treatment Plant.  However back in 1972, when these bonds were issued, they were approved in a referendum.  Not only are they secured by water and sewer revenues, but they are backed up by the District’s full faith and credit, meaning if for some reason revenues were ever short, you have to pay the bonds.  Of course this never happened and never will. 

This resolution is limited because it was approved in a referendum back in 1972 where only $30 million was approved.  This has already been issued.  The bonds currently outstanding are funding the original debt.  This means you have a limit on it.  However, once you issue the $30 million in bonds, other than the financings, you will not issue any more debt with a lien.  Of course, this makes it more complicated but we will figure out something because you need to issue bonds to improve your system.

We decided with your Underwriter and District staff to issue bonds on a subordinate basis to the existing bond.  In order to do this, we need to amend the existing bond resolution so when water and sewer revenues flow into the District to pay debt service on your existing bonds and operating expenses, they open a spot to pay these subordinate bonds.  The old documents did not have this “spot”.  To do this, we need consent from a percentage of the bondholders of the senior bond.  We were looking at how this will happen and had the Underwriter talk to the bondholders who will need to consent.  While we were looking at amending the senior bond resolution to allow this money to come in to pay the subordinate debt, we suggested modernizing the flow of funds and bring it up to date to give the District more flexibility and ability to better manage those water and sewer revenues, which were trapped in your Enterprise Fund.  The way this was set up before, they were trapped at the bottom of this fund after you paid the debt in a way, which was not working for you.  We said “Let’s talk to the parties who have to consent to see if they will consent to this amendment and change of the flow of funds”.  We worked with the bond insurer of the existing debt; one of the holders of the 1992 bonds. 

The first resolution before you is an amendment to the existing water and sewer bond resolution to permit the money to come in up to a certain point to pay the outstanding debt and create new bonds.  There is a complete description in the overview circulated to the Board.  The redline resolution was provided to you so you can see the changes.  The consent is attached as an exhibit to the resolution. 

The other item we have to take care of is to draft the bond resolution to the subordinate bond.  We wanted to give you a more up to date bond resolution, similar to the senior bond resolution so it will have a flow of funds.  However, in 2014 when the existing senior bonds were paid in full at their final maturity, the bonds issued under the subordinate bond resolution will only receive bond revenues and the other bonds will go away.  This created a complication because I had to draft the resolution to work while they were junior bonds so when the old bonds were gone, you did not have to do anything more to this resolution.  You had it all in place.  This made the resolution somewhat complicated but it had the same flow of funds built into the senior resolution.  Now you have a Rate Stabilization Fund for surplus funds and Renewal and Replacement Funds, which you can use annually in accordance with your Consulting Engineer’s recommendations.

There are two phases of improvements in this capital improvement plan, which the engineers are recommending.  The first phase is what you want to finance now.  The subordinate bond resolution gives you the ability to issue bonds without a limit to fund the water and sewer system, as long as you meet certain tasks.  Obviously, you have to be able to pay the debt service on your bonds with some extra coverage.  This is what the bond insurers require.  The first series of bonds you issued are the 2007 bonds for the Phase 1 improvements, which are the projects totaling $39 million.  This resolution puts a mechanism in place for us to move forward and get those bonds marketed and sold without having to take any further action.  Attached to this resolution are the following documents we will be using in connection with the sale of the bonds:

       Prospectus prepared by Disclosure Counsel

       Bond Purchase Agreement prepared by Underwriter; subject to parameters as set forth in the subordinate resolution:

                 Setting a par amount

                 Setting the interest rate

                 Delegating authority to the President to award the bonds to Prager

                 Finding the negotiated sale is in the best interest of the District

                 Putting into place what you need to do to get this bond issue in place

            All we are authorizing today are the 2007 bonds.  If you decide to do the second phase of improvements, we will have the opportunity to consider a bond issue, which requires an Engineer’s Report to estimate the cost of those projects.  We will then come back to you with a financing plan for the next series of bonds.  Keep in mind, the bond resolution is a general framework for future bonds. 

            In conclusion, we request you amend the senior bond resolution so we can get the junior bonds issued, fix your flow of funds, set up a mechanism for you to issue additional bonds for new improvements to your system and authorize the first series of bonds to be marketed and sold.  We are hoping to have the bonds sold in September.

            Mr. Fennell stated sounds good to me.  Does the attorney approve?

            Mr. Lyles responded I was part of the working group who developed these documents, have seen all of the drafts and revisions to the drafts and participated in conference calls.  I can tell you from the standpoint of District Counsel; these documents have been refined to the point of where they are state of the art.  They will accomplish the goals described in the Engineer’s Report and outlined from the technical financial side by Bond Counsel.  I have no further comment or input on the resolutions described by Ms. Ganz.

            Mr. Goscicki stated we have been working on these documents for at least three months and working through the structure and the process.  I think counsel did a good job working with the bond team to get these documents structured to give us the additional flexibility we are looking for as well as getting these bonds in place.  This was not a simple undertaking and Ms. Ganz makes it sound simple.  We had to get approval from the existing bondholders in order to amend your existing resolutions to go out and create new debt.  It was an arduous process.

            Mr. Hanks asked is this going to make future bond issues easier?

            Ms. Ganz responded yes.  All of hurdles in the documents will be behind you and you will be left with a simple set of documents.  When we get to Resolution 2007-11, Mr. Mulshine from Prager, Sealy & Company can give you a simple overview.

 

On MOTION by Mr. Hanks seconded by Ms. Zich with all in favor Resolution 2007-10 Amending, Subject to Receipt of Requisite Consent, Certain Prior Resolutions of the Issuer, Including Resolutions Adopted by the Issuer on June 5, 1972, December 27, 1977, December 27, 1983, April 29, 1986, May 31, 1988 and March 16, 1989, As Same Have Been Supplemented and Amended Through the Date Hereof, Including by Resolution Nos. 92-6, 93-1 and 2002-5 Adopted by the Issuer on September 21, 1992, October 7, 1992 and September 16, 2002, Respectively, to Provide for Changes to the Flow of Funds Set Forth Therein and Make Other Necessary Changes Related Thereto; Providing for Severability and Providing an Effective Date was adopted as presented.

 

            C.        Subordinate Bond Resolution (2007-11)

            Ms. Ganz stated the resolution you are being asked to approve today is identical to the one provided to the Board in the agenda package.  We made some cleanup changes.

            Mr. Goscicki stated this is what authorizes staff to proceed with this new debt.

            Ms. Ganz stated it delegates the authority to you to execute the Bond Purchase Agreement, within the parameters of the bonds.

            Mr. Mulshine stated this way they do not have to wait for another meeting to issue the bonds.

            Mr. Lyles stated this resolution identifies several documents; one of which is an Offering Statement.  If it is determined something is wrong with the Offering Statement without minor revisions being possible, they may have to come back before the Board.  If the interest rate parameters cannot be met, they may have to come back.  I had this happen twice in the past 30 days.  If the bonds get ready to close but they cannot sell them for the interest rate cap the Board approved, we have to come back to you.  The assumed interest rate is 5%.

            Mr. Mulshine stated these are parameters on an issuance the residents approve through a Preliminary Offering Statement.  This has to be sent to investors prior to anyone being allowed to purchase bonds.  This document will be sent out in the next couple of days.  As early as next week, we will be able to set prices on the bonds, set the actual interest rates and sign the contract with the District.  However, we are looking at the week of September 3rd to close and wire transfer the funds.  The entire transaction could be finalized as early as next week and funded the week after.

            Mr. Hanks stated it gives us the flexibility so we do not have to wait 30 days but does not give the President the authority to go out and issue $10 million more in bonds.

            Mr. Mulshine stated exactly.

            Mr. Fennell asked what is the interest rate?