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CITY COUNCIL WORK SESSION
August 15, 2017
4:00 PM, City Council Chambers
MEETING AGENDA
I. City Offices Finance discussion
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MEMORANDUM
TO: Mayor and City Council
FROM: Pete Strecker, Assistant Finance Director
DATE OF MEETING: August 15, 2017
RE: City Administrative Offices - Financing Options
____________________________________________________________________________________
REQUEST OF COUNCIL: Staff is seeking final direction on financing for the proposed new City
administrative office facility slated for construction on the site adjacent to the Rio Grande parking
structure.
PREVIOUS COUNCIL ACTION: On July 11, 2017, City Council held a work session to discuss
various finance options around administrative office space needs including reviewing cost and risk
scenarios of: a) constructing new at the property adjacent to the Rio Grande parking facility; b) lease
multiple spaces throughout the City; and c) purchasing and renovating existing space. These various
options had different benefits and drawbacks associated with customer service, workforce efficiency and
cost. Based on the feedback received during the work session, the majority of Council members
indicated support for constructing a new facility on the site located adjacent to the Rio Grande parking
structure.
With that direction in place, Council members then discussed the options available to finance the new
facility, focusing on issuing certificates of participation or general obligation bonds, and with the
assumption that the renovation of the Armory would be cash-funded and construction would commence
shortly after completion of the new facility
Certificates of participation allow the Council to move forward immediately as they do not require an
election to seek voter approval to implement, but they typically result in a slightly higher interest rate
than general obligation bonds and therefore cost the City more to repay the borrowed funds over the 30-
year term of the issuance – estimated to be about $320,000 to $435,000 on a present value basis.
General obligation bonds, the other presented option, would cost the City less in interest over time due
to a better interest rate as they are pledged by the full faith and credit of the City and necessitate voter
approval. The delay on a financing decision increases the City’s risk of construction cost escalation and
possible interest rate movement. The election and delay costs partially mitigate the cost variance
between general obligation bonds and certificates of participation.
DISCUSSION: To ensure thorough review of all possible funding options, staff recently examined the
possibility of cash funding the new facility and, depending on timing, whether to cash fund or finance
the Armory renovation.
As Council is aware, financial planning for administrative offices has been under consideration for a
number of years and actions have been taken to prepare for expenditures on a long-term solution.
Beginning in 2015 and planned through 2017, Council has approved transfers of nearly $18 million in
General Fund cash reserves to the Asset Management Plan (AMP) Fund in anticipation of needing these
resources to fund new offices. The bulk of these funds ($13.6 million of the pre-2017 transfers) has
been shown in the AMP Fund reserve at the bottom of the long-range plan documents during budget
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development. These reserved funds were proposed as the method of payment for renovation of the
Armory building, the last piece of the overall administrative office space project, currently programmed
in 2018. The predominate rationale for holding this cash in reserve until the Armory renovation was to
take advantage of existing low borrowing costs based on current market conditions and to provide
additional contingency. With the additional $2 million scheduled to transfer in 2017, plus existing cash
reserves within the AMP Fund, there is an option to utilize existing cash reserves and avoid borrowing
externally for the proposed construction of the new facility next to the parking structure. Under this
option, the City would utilize approximately $17.142 million in cash reserves, plus an internal advance
of $5 million from the Wheeler Opera House Fund, to fund $22.142 million for the new facility. As
part of the 2018 and beyond AMP Fund, City Council could discuss the cash funding or financing of the
Armory renovation in future years.
Benefits of the predominately cash option include:
· Direction to advance the project could occur immediately and would not escalate construction
costs. Based on Engineering News Record and other nationally produced construction cost
indices, current annual escalation ranges from 4-8%. This doesn’t include any deviation for
local construction price fluctuation.
· Utilizing cash now would save on immediate interest expenses for this portion of the
administrative offices solution. It is worth noting that the remaining phase, the Armory
renovation, would need to be financed or delayed until cash reserves could support the project.
· Borrowing from the Wheeler Opera House Fund can be structured such that the City can further
reduce its borrowing cost relative to issuing either certificates of participation or general
obligation bonds for the $5 million.
· The Wheeler Opera House Fund, which has a fund balance of nearly $30 million, would benefit
as a lender for the project, as the City can set the interest rate on borrowed funds higher than the
return rate the Wheeler receives from the City’s conservative investment portfolio.
· This alternative equates to the lowest cost of the three options for phase 1 of administrative
office spaces.
Drawbacks of the predominately cash option include:
· If the Armory renovation project were to proceed, with construction commencing in 2020 at the
earliest, borrowing costs for that project may be greater than if the funds were borrowed today
for the current new construction project. There is risk of interest rate movement, but there is no
absolute on magnitude or direction of such change – only that it is possible. However, it is
certain that there is not enough cash today to construct both projects without some sort of
financing on the current schedule.
· There is a possibility that future Wheeler expansion proposals would be affected by the
advancement of $5 million from existing cash reserves from the Wheeler Opera House Fund.
This possible impact would depend on the timing and cost of such an expansion as to whether or
not the additional $5 million would be necessary.
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Assuming no cost escalation for project delays nor variances in financing costs, the differences between
utilizing cash and various financing sources would compare as follows:
Cash + Wheeler Fund
Option
Phase 1: Rio Grande Phase 2: Armory Total
Total Cost $22.1 $15.9 $38.0
Existing Cash $17.1 $0.0 $17.1
Wheeler Advance $5.0 $0.0 $5.0
Financed: Source TBD $0.0 $15.9 $15.9
External Financing Options Phase 1: Rio Grande Phase 2: Armory Total
Total Cost $22.1 $15.9 $38.0
Existing Cash $1.2 $15.9 $17.1
Financed: GO or COP $20.9 $0.0 $20.9
RECOMMENDED ACTION: Staff is seeking finalization of Council’s direction on how it wishes to
proceed. Based on the direction at the July 11 work session, Council indicated moving forward with
drafting an ordinance for issuing certificates of participation.
If a revised direction is desired for general obligation bonds for the November 2017 election, ballot
language should be finalized by the August 28th regular City Council meeting or through a special
session of City Council prior to September 8.
If Council wishes to move forward with the predominately cash option, with an internal advance from
the Wheeler Fund, staff will calculate a repayment plan to the Wheeler Opera House Fund for the $5
million advance that will be fair relative to the return on investment it would have received within the
City’s investment pool.
POSSIBLE DIRECTIONS: There are multiple directions Council may wish to direct staff, including:
1. Proceed with certificates of participation for the purpose of constructing new City administrative
office facility on the site adjacent to the Rio Grande parking structure
2. Proceed with a plan to utilize existing cash reserves within the AMP Fund for financing of new
City administrative office facility on the site adjacent to the Rio Grande parking structure, with
an additional internal advance from the Wheeler Opera House Fund
3. Delay further advancement of design and permitting phases of the project until an election to
seek voter approval for the use of general obligation bonds to finance the facility
4. Continue advancing the project through design and permitting phases without results from an
election process on the financing of the project, using existing cash for said expenses. In
tandem, Council can elect to solicit a public vote on the use of general obligation bonds for
construction costs, with an alternative financing source if a “no” vote is received.
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