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4B Sales Tax Corporation Minutes - 09/25/2006MINUTES OF THE 4B SALES TAX CORPORATION September 25, 2006 Present: Warren Ayres, President Leon Mallonee, Vice - President Darron Leiker Ray Gonzalez Bob Seabury Alan Donaldson Matt Benoit, Assistant City Manager Jim Dockery, Director of Finance Linda Merrill, Recording Secretary Absent: Randy Schaffner 1. Call To Order § Corporation Board Members § City Staff § Corporation Board Member President Warren Ayres called the meeting to order at 8:32 a.m. 2. Approval Of Minutes (July 20, 2006) Alan Donaldson moved, seconded by Leon Mallonee, for approval of the minutes. The motion carried. 3. Consider Creating A Temporary Project Account To Pay Expenses Related To The TIF #2 Improvements And Golf Course Removal In The Amount Of $1,100,000 Mr. Benoit noted the 4B Board agreed in principle to pay for (1) the TIF #2 Maplewood construction ($3 Million), and (2) the renovation of the Weeks Park Golf Course ($4.3 Million). At the time of approval, he informed the Board that debt issuance would most likely be the avenue by which to pay for these projects. There are other projects for which the City of Wichita Falls wishes to issue debt. It makes sense to have one issuance, with both the City and the 4B Board paying its respective shares. Before that debt is issued, however, there are bills that need to be paid now. Contracts are being awarded. It will be at least December before debt is issued and proceeds are received from which to pay those bills. X46 Minutes — September 25, 2006 2 Mr. Benoit proposed a temporary project account be established in the sum of $1.1 Million, to include payment for right -of -way acquisition, ($454,000); a portion of the TIF #2 construction ($589,000), and the consultant's fee for third party management services. It is highly unlikely the $1.1 Million will be spent between now and December. However, at some point, we will pay out money for which no budget is set up, which could be troubling to auditors. When proceeds are received from the debt service, the 4B Board will again be made whole. Warren Ayres questioned why another vote of approval is necessary, as the Board has already voted its approval to fund these projects. Mr. Benoit explained that when the Board approved the public safety projects (training center, radio, and CAD /RMS), debt was issued in a similar fashion. He requested the City Council amend the 4B Board's budget for the entire amount of the project. That action caused a $4.5 Million encumbrance on the Board's financial statement. This large encumbrance impeded other projects. The debt was ultimately issued, and once again Mr. Benoit had to appear before the Board and the City Council to amend the 4B budget to the debt service amount. He is attempting today to avoid these consecutive visits to the 4B Board for a budget amendment that was too large for what was actually needed, and then a second visit, requesting to amend the budget for the amount related to the debt service. Mr. Ayres was of the opinion that the encumbrance already existed, once the Board obligated itself to that debt. Mr. Benoit replied the Council has to vote to amend the Board's budget, and he has never presented this issue to them. The budget amount should be for just the debt service amount. If he amended the Board's budget for the TIF #2 project at $3 Million, and the golf course renovation at $4.3 Million, the Board would run out of money. So he held off to see if the Council intended to issue debt, and if so, in what amount. That has been made clear now, and the process of issuing debt can begin. Mr. Mallonee asked if City officials had already decided on a third -party management of the golf course. Mr. Benoit replied that decision has not been made, but that it made sense to explore that option. Mr. Mallonee asked for clarification on when construction begins on the renovation. Mr. Benoit replied that the design process will begin in October, and construction should start in February 2007. Mr. Mallonee moved, seconded by Darron Leiker, that the temporary project account be established (in the sum of $1.1 Million). 46 Minutes — September 25, 2006 3 4. Review Debt Service Scenarios for TIF #2 Improvements and Golf Course Remodel Mr. Benoit noted that staff needs to visit with the City's financial advisor and bond counsel to issue debt. He noted the Board does not need to formally make a decision today, but he needs to know if it is comfortable with issuing debt for both the TIF #2 project and for the renovation of the golf course. He referenced the debt service chart that illustrates the effect of such debt issuance. The budget has two more years left of the 5/10/15 year public safety project debt service (for the training center, radio, and CAD /RMS). He noted there are a lot of five - year assets that were not funded through the 20 -year debt, due to the fact that technology will change greatly in a much shorter timeframe. There are two more years remaining on the five -year obligation. The obligation for those two years is $933,000, and $930,000 for the coming fiscal year 2007 and 2008. Should the Board decide to issue debt for TIF #2, the debt service is about $210,000. The golf course renovation debt service would be another $301,000. The estimated debt service obligation would be $1.5 Million for two years, and then in 2009, it would drop back to almost the current amount. The TIF #2 and the golf course renovation are at least 20 -year assets. At some point, Mr. Benoit continued, staff will approach the Board with a proposal for mobile data terminals (at a cost of $3.5 to $4 Million). That is one reason the Board should try to hold onto its cash. In addition, as history shows, the Board will be approached for other requests totaling $250,000 to $500,000. Again, he noted, the Board is not voting at this point to issue debt service. Staff will come back at a later date with a project agreement, which in effect will authorize the City Council to issue debt on the 4B Board's behalf, and on its behalf. Each entity will be responsible for its own obligations under this agreement. He then asked for assurance from the Board that they would be comfortable with issuing such debt service. Mr. Ayres replied that this matter has been adequately discussed, and the issuance of debt service was proposed at the time of discussion as the way to go. He has no objection to such a process. Mr. Mallonee concurred. Mr. Benoit noted that the debt service will run approximately $1.5 Million for the next two years. The Board's budget amendment is for $3.3 Million in annual revenue. Just under half of the Board's funds would go to debt service for the first two years. This amount would drop to under one -third of the Board's budget, a comfortable amount. Mr. Mallonee asked who will make the final decision on the design of the golf course. Mr. Benoit stated that unless there is some deviation from prior discussions, the design as presented earlier this summer will go forward as planned. If features or added or removed, such decisions will be discussed at that time. Mr. Mallonee noted that the golf course committee would like to be in on the final decision. Mr. Benoit stated that would be no problem. 413 Minutes — September 25, 2006 4 Bob Seabury noted the Board has an income of $3 Million a year, $5 Million in the bank, and are discussing an obligation of $1.5 Million. He wondered what the goal is of the Board, to keep a certain amount of funds on hand for safety's sake? Mr. Ayres stated there is not a restriction on spending the money. If a project came before the Board, money would be available (such as for the mobile data terminals). Mr. Leiker added that some projects do not lend themselves to issuing debt. For instance, it would not be prudent to issue debt service for a large component of the mobile data terminals project (e.g., laptops). That project will take a large bite out of the Board's cash. Alan Donaldson asked about the TIF #2 project, which was bid out in pieces. Mr. Leiker stated the first phase of that project builds part of Maplewood and accomplishes part of the Lawrence Road widening that the developer, Paul Blackburn, needs to fulfill his contractual obligations by this fall. That portion should be finished before the holiday shopping season. Phases 2 and 3 will begin after the New Year. He does not know the exact measurement, but it will be from Lawrence Road east about 500 to 1,000 feet, the Maplewood will be. The Lawrence Road widening will be from the intersection of Trade and Lawrence to the North in front of Blackburn's property. There was a meeting last Friday with contractors, developers and TXU. The developer is a bit nervous, as he has to have the buildings built and ready to move in before the holiday season. 5. Adjourn The meeting adjourned at 8:54 a.m. 0"—, /. Warren T. Ayres President