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12. Siemens energy savings performance contractOFFICE OF ADMINISTRATIVE SERVICES CUPERTINO CITY HALL 10300 TORRE AVENUE - CUPERTINO, CA 95014 -3202 (408) 777 -3220 - FAX (408) 777 -3109 SUMMARY Agenda Item No. I a. SUBJECT AND ISSUE Meeting Date: June 9, 2010 Recommend the following actions regarding permanent financing for the energy savings performance contract with Siemens Building T ,-chnologies: a. Approve using undesignated General Fund reserves of $1,133,845 to replenish the Economic Uncertainty reserves borrowed for the Siemens project; b. Adopt Resolution 10 -�I 1 ' giving th City the option to obtain financing in the future for the project, if conditions warrant; and c. Amend the Economic Uncertainty I fund reserve policy to authorize that the City Council may approve borrowing up to 10% of the policy level, for a term not to exceed six years, if payback of said reserves can be reasonably estimated and assured. BACKGROUND AND FISCAL IMPACT The City Council awarded the streetlight and irrigation energy retrofit project to Siemens Building Technologies on April 20, 2010 with a budget funded by a $438,000 grant, $562,000 in capital reserves and, in the interim, $1,133,845 from economic uncertainty reserves. Staff was directed to come back with a permanent financing recommendation for the $1,133,845 after the Council had a chance to review the recently proposed 2010 -11 budget and five -year plan. Staff analyzed two alternatives: 1) Self - finances the amount out of reserves, forego a loan, and return the energy savings to the General Fund reserves; or 2) Obtain $1,133,845 in bank or private financing and use the energy savings to pay back the loan and interest. Self Financing This is the lowest cost alternative as City reserves, in concept, are being loaned out with current portfolio returns at 0.44 %, and long -teen five -year Treasury interest rates of 2.15 %, both of which are lower than the estimated 4.25% debt interest rate. $16,000 in debt issuance costs are also saved. Through the end of fiscal 2015, $1,166,000 in energy savings would accumulate over 4.5 years, assuming project completion in mid -2011, using the Siemens forecasts. Savings are used to payback the loan whether it's from internal or outside financing, with the remaining savings available for other purposes. However, on a cash flow basis, the General Fund has a lower initial cash balance with self - financing. The 12 -1 Energy Savings Performance Contract Permanent Financing June 9, 2010 Page 2 of 3 General Fund in the next five years with internal financing and the energy savings coming back into the fund would look as follows (in thousands): 2011 2012 2013 2014 2015 Economic Uncertainty I 12,500 12,500 12,419 12,430 12,500 Economic Uncertainty H 915 915 915 UUT 534 Undesignated 1,380 321 1,268 Total (Policy at 13,915) 14,414 12,821 13,334 13,345 14,683 With self - financing, staff recommends that a resolution (Attachment A) be adopted by the Council to give the City the flexibility, but not obligate it, to obtain a loan in the future at tax- exempt interest rates, if conditions warrant it. The resolution states that the loan intends to reimburse payments that the City made on the project. Moreover, the current reserve policy says that the Economic Uncertainty reserve should only be used for economic downturns and major unforeseen outlays. If the City chooses self-financing, staff recommends this policy be amended to ensure that the fund will be kept at amounts sufficient for its main purpose. Economic Uncertainty I - $12,500,000 policy level: For economic downturns and major unforeseen outlays. The City Council may approve borrowing up to 10% of the policy level, for a term not to exceed six years, if payback of said reserves can be reasonably estimated and assured. Debt Financing The General Fund would receive $1,133,845 in loan proceeds in fiscal 2011 to replenish its reserves. The five -year fund levels would look like this, with energy savings offsetting the five -year debt payment and interest earnings on the replenished reserves: 2011 2012 2013 2014 2015 Economic Uncertainty 1 12,500 12,500 12,500 12,500 12,500 Economic Uncertainty H 915 915 915 UUT 534 Undesignated 2,400 1,120 480 239 1,313 Total (Policy at 13,915) 15,434 13,620 13,895 13,654 14,728 If the City pursues debt financing, then private financing is a lower cost alternative than publicly issuing bonds (see chart below and Attachment B). *Note: Final payment comes out of bond reserves. 12 -2 Interest Net Costs of Annual Total Financing Alternatives Term Rate Interest Issuance Payments Payments Cost Private Financing, 5 Yrs 4.25% 4 . 2 6% $ 16,000 $ 254,202 $1,271,008 Bonds (competitive)* 6 Yrs 2.25% 4.21% $ 203,463 $ 240,012 $1,440,071 Bonds (negotiated)* 6 Yrs 2.40% 4.45% $ 209,000 $ 241 $1,451,783 *Note: Final payment comes out of bond reserves. 12 -2 Energy Savings Performance Contract Permanent Financing June 9, 2010 Page 3 of 3 RECOMMENDATION Given the current budget projections and the fact that a loan does not significantly bolster five -year fund balances above policy levels, using the self - financing alternative for the $1,133,845 is recommended for its cost efficiency. With that, it is recommended that the Council: a. Approve using undesignated General Fund reserves of $1,133,845 to replenish the Economic Uncertainty reserves borrowed for the Siemens project; b, Adopt Resolution 10- giving the City the option to obtain financing in the future for the project, if conditions wanunt; and c. Amend the Economic Uncertainty I fund reserve policy to authorize that the City Council may approve borrowing up to 10% of the policy level, for a term not to exceed six years, if payback of said reserves can be reasonably estimated and assured. Submitted by: David Woo Finance Director Approved for submission: David W. Knapp C:.ty Manager Reviewed by: _�_44�74' 1 Carol A. Atwood Director of Administrative Services Attachment A: Resolution Attachment B: Detail of Financing Alternatives 12 -3 ATTACHMENT A RESOLUTION NO. 10 -114 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO INTENDING TO USE POSSIBLE OUTSIDE FINANCING TO REIMBURSE CITY RESERVES FOR PAYMENTS MADE ON THE ENERGY SAVINGS PERFORMANCE CONTRACT WITH SIEMENS BUILDING TECHNOLOGIES WHEREAS, the City of Cupertino awarded an energy savings performance contract to Siemens Building Technologies on April 20, 2010; and WHEREAS, the City will pay the contract out of grant funds and City fund reserves; and WHEREAS, the City may consider obtaining outside financing in the future to reimburse all or part of the reserves used to pay for this contract. NOW, THEREFORE, BE IT RESOLVED that if the City does indeed obtain outside financing, it intends to use the financing proceeds to reimburse all or part of the City reserves used to pay the energy savings performance contract with Siemens Building Technologies. PASSED AND ADOPTED at a regular adjourned meeting of the City Council of the City of Cupertino this 9th day of June, 2010 by the following vote: Vote Members of the City Council AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk :T'j"J;• 7 Mayor, City of Cupertino 12 -4 ATTACHMENT B SUBJECT TO AND MADE APART OF THAT CERTAIN PROPOSAL DATED APRIL 14, 2010 LESSEE: CITY OF CUPERTINO, CA LESSOR: HOLMAN CAPITAL CORPORATION COMMENCEMENT: 7- May -2010 TERM: 5 YEARS 1$T PAYMENT DUE: 1 -Nov -2010 RATE: 4.2500% OPTION A LEVEL PRINCIPAL AND INTEREST 5 YEARS $1,133,845 Project proceeds 1,000 Issuance costs from lender S 1 , 134,845 Loan $15,000 Issuance costs out of pocket - For bond counsel Purchase option represents an early payoff of the loan which equals paying 103% of the loan balance. 12 -5 Purchase Payment No. Date Payment Interest Principal O ption 0 5/7/2010 1 11/1/2010 $ 127,100.79 $ 23,520.83 $ 103,579.96 $ 1,062,202.99 2 5/1/2011 $ 127,1Q0.79 $ 21,914.38 $ 105,186.41 $ 953,860.99 3 11/1/2011 $ 127,100.79 $ 19,679.17 $ 107,421.62 $ 843,216.72 4 5/1/2012 $ 127,100.79 $ 17,396.46 $ 109,704.33 $ 730,221.26 5 11/1/2012 $ 127,100.79 $ , 15,065.24 $ 112,035.55 $ 614,824.64 6 5/1/2013 $ 127,100.79 $ 12,684.49 $ 114,416.30 $ 496,975.85 7 11/1/2013 $ 127,100.79 $ 10,253.14 $ 116,847.65 $ 376,622.78 8 5/1/2014 $ 127,100.79 $ 7,770.13 $ 119,330.66 $ 253,712.20 9 11/1/2014 $ 127,100.79 $ 5,234.35 $ 121,866.44 $ 128,189.76 10 5/112015 $ 127,100.79 $ 2,644.71 $ 124,456.08 $ - Grand Totals $ 1,271,007.90 $ 136,162.90 $ 1,134,845.00 OPTION A LEVEL PRINCIPAL AND INTEREST 5 YEARS $1,133,845 Project proceeds 1,000 Issuance costs from lender S 1 , 134,845 Loan $15,000 Issuance costs out of pocket - For bond counsel Purchase option represents an early payoff of the loan which equals paying 103% of the loan balance. 12 -5 $1,490,000 City of Cupertino Competitive Certificates of Participation (Sustainability Project) Net Debt Service Schedule Date Principal Coupon Interest Total P +1 DSR Net New D/S 0610 V2010 - - - - - - 06/01/2011 240,000.00 1.000 29,195.00 269,195.00 (3,343.16) 265,851.84 06/01/2012 240,000.00 1.450% 26,795.00 266,795.00 (3,34116) 263,451.84 06101/2013 245,000.00 1300% 23,315.00 268,315.00 (3,343.16) 264,971.84 06/01/2014 250,000.00 2.250 19,150.00 269,150.00 (3,343.16 2 65,806.84 06/01/2015 255,000.00 2.500 13,525.00 268,525.00 (3,343.16) 265,181.84 06/01/2016 260,000.00 2.750% 7,150.00 267,I50.00 (152,343.16) 114,806.84 Total $1,490,000.00 - $119,13000 $1,609,130.00 (169,05896) 51,440,071.04 $1,133,845 Project proceeds 203,463 Issuance costs 152,692 Debt service reserve N. • ! 111 •. Re I CUPERM SF I Competitive COPs I SINGE PURPOSE 141132010 1 11:25 PM 12 -6 $1,495,000 City of Cupertino T � Negotiated Certificates of Participation (Sustainability Project) Net Debt Service Schedule Date Principal Coupon lnter Total P +I DSR Net New D/S 06/0112010 _ 06/01/2011 240,000.00 1.000% 30,875.00 270,875.00 (3,573.72) 267,30126 06/01/2012 240,000.00 1500% 28,475.00 268,475.00 (3,573.72) 264,90128 06/01/2013 245,000.00 1.750% 24,875.00 269,875.00 (3,573.72) 266,30128 06/01/2014 250,00 2. _ 20,5 270,587.50 3 5 .72 267,013.78 06/01/2015 255,000.00 2.750% 14,962.50 269,962.50 (3,573.72) 266,388.78 06/01/2016 265,000.00 3.000 7,950 272,950.00 (1 119, Total $1,495,000.00 - $127,725A0 $1,622,725,00 (170,942.32) $1,451,782.68 $1,133,595 Project proceeds 209,000 Issuance costs 152,155 Debt service reserve $1,495,000 Lom File I CUPERT - ISF I N09008 "COPS I SINGLE PURPOSE 14/i3/2010 1 11:08 pm 12 -7 EXHIBITS BEGIN E -RE cc W q 110 x - 1,2 Self- Financing vs. Debt Financing Effect on General Fund Reserves- Per staff report Self- Financing (in 000's) Fund Balance per Proposed Budget pg. 36 Accumulated Energy Savings Accmulated Interest Earnings on Savings (1) Fund Balance per 6 -9 -10 Staff Report Debt Financing (in 000's) Fund Balance per Proposed Budget pg. 36 Loan Replenishment Accumulated Interest on Replenishment Fund Balance per 6 -9 -10 Staff Report 6/9/10 Agenda Item #12 Page 1 of 2 2011 2012 2013 2014 2015 14 12 12,708 121 13 J 118 358 614 884 1,166 CUPERTINO 1 6 12 18 24 14,414 12,821 13,334 13,345 14,683 14,295 12,457 1 2,708 12,443 13,493 1,134 1 1,134 1,134 1,134 5 29 53 77 101 15,434 13,620 13,895 13 14, 728 (1) On annual energy savings Self- Financing vs. Debt Financing Effect on General Fund Reserves - Revised (1) Self - Financing (in 000's) Fund Balance per Proposed Budget pg. 36 Accumulated Energy Savings Accmulated Interest Earnings on Savings (1) Fund Balance per 6 -9 -10 Staff Report Debt Financing (in 000's) Fund Balance per Proposed Budget pg. 36 Loan Replenishment Accumulated Interest on Replenishment Fund Balance per 6 -9 -10 Staff Report 6/9/10 Agenda Item #12 Page 2 of 2 2011 2012 2013 2014 2015 14,295 12,457 12 12 13,493 118 358 614 884 1 1 8 21 40 66 14,414 12,823 13,343 13 14,725 14,295 12,457 12,708 12,443 13,493 1 1 1,134 1,134 1 5 29 53 77 101 15 13,620 13,895 13,654 i 4,728 (1) On accumulated, rather than annual, energy savings