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CDC - Item 4B - City Council Renovation - Funding Amendment• • ROSEMEAD COMMUNITY DEVELOPMENT COMMISSION STAFF REPORT TO: HONORABLE CHAIRMAN AND COMMISSION MEMBERS FROM: OLIVER CHI, EXECUTIVE DIRECTOR bQ-1-CJZ-:• DATE: MARCH 25, 2008 SUBJECT: CITY COUNCIL CHAMBERS RENOVATION - FUNDING AMENDMENT SUMMARY On January 12, 2008, the City Council approved a construction contract with Caltech Construction for renovating the Council Chambers. As approved by general counsel, the entire project was budgeted in the Rosemead Community Development Commission's (RCDC) Special Projects budget using tax exempt bond funds as the funding source (Attachment 1). However, at a later time, based on Section 33445 of the Health and Safety (H & S) Code (Redevelopment Law) Agency Bond Counsel advised that City Hall renovations would not be an allowable use of tax exempt bond proceeds except for bonds issued prior to January 1, 1994 (Attachment 2). This means that the tax exempt bond proceeds received from the City's $34 million "1993 Series Bond" issued in 1993 are exempt from the prohibition of City Hall renovations mandated by H & S Code Section 33445, providing the City is able to account for any remaining proceeds from the "1993 Series Bond". Finance Department staff has identified approximately $200,000 of remaining "1993 Series Bond" proceeds which will be used to support the appropriation in the RCDC Special Projects budget. Therefore, of the $643,000 total amount needed to renovate the Council Chambers (architectural - $70,000, construction - $573,000), only $200,000 can be paid for with tax exempt bond proceeds. The $443,000 difference can be funded partially with Community Development Block Grant funding ($10,000) and the remainder ($433,000) with funds to be appropriated in the General Fund. In November 2007, the Commission approved a $2.4 million loan from the City to pay for administrative expenses incurred by the redevelopment agency for FY 2007-08. Based upon unexpected increases in tax increment revenue and salary savings realized through vacant positions during this fiscal year, a portion of the loan will not be needed to fund expenses in the redevelopment agency. Therefore, the Agency will be able refund the $433,000 cost to complete the Chambers remodel back to the City from this initial loan and not require the City Council to appropriate any new additional funds for the Council Chambers renovation project. Resolution No. 2008-08 (Attachment 3) APPROVED FOR CITY COUNCIL AGENDA: • 0 Community Development Commission March 25, 2008 Paae 2 of 2 authorizes an early partial repayment of the loan from the City to the Agency and is attached for your consideration. Staff Recommendation Staff recommends that the Community Development Commission approve Resolution No. 2008-08 authorizing a partial repayment ($433,000) of the loan from the City to the Redevelopment Agency. LEGAL REVIEW This staff report has been reviewed and approved by the City Attorney. Subm' by: Brla aeki Assistant City Manager Attachment 1 -Email -Peter Wallin Opinion Attachment 2 - Email - William Bothwell Opinion Attachment 3 - Resolution No. 2008-08 Brian Saeki • Page I of 1 From: Peter L. Wallin [peter@wkrklaw.com] Sent: Monday, August 21, 2006 1:25 PM To: BRIAN SAEKI Cc: ANDY LAZZARETTO Subject: RE: Test It's a bit different than what I said, but works out the same. HSC 33445 exempts from the prohibition using the proceeds of bonds issued prior to January1,1994 for the purpose of rehabing City Hall as evidenced by documents approved at the time of the issuance of the indebtedness. In 1993 the RDA issued $34,275,000 in bonds and the prospectus states that the proceeds will include "projects descibed in the Infrastructure Management Report adopted by the City and the Agency, the remodeling, renovation and /or expansion of the existing City Hall or construction of a new City Hall..." While that issue has been refinanced several times the proceeds of the refinancing are still available for financing the City Hall remodel. From: BRIAN SAEKI [mailto:BSAEKI@cityofrosemead.org] Sent: Monday, August 21, 2006 12:55 PM To: Peter L. Wallin Subject: Test Hi Peter... hope this works. Thanks for taking the call this morning. Talk to you soon. Brian ATTACHMENT 1 3/20/2008 • Brian Saeki • Page I of 2 From: Bothwell, William [wbothwell@orrick.com] Sent: Tuesday, February 19, 2008 4:59 PM To: Brian Saeki Cc: Bothwell, William Subject: Expenditure of Bond Proceeds on City Hall Dear Brain: The question has come up as to whether the Rosemead Redevelopment Agency can spend bond proceeds to pay costs with respect to a city hall expansion and/or renovation. As you know AB 1290, effective January 1, 1994, prohibits the direct or indirect use of tax increment to pay such costs. If bond proceeds remain from a series of bonds issued before 1994, such proceeds would not be subject to this restriction. However, the general rule is that proceeds should be spent within 3 years of the date of issuance, so it is hard to imagine any proceeds remain from the 1993 financing. If there are proceeds remaining unspent, the Agency must be able to clearly trace them to the 1993 financing, i.e. there must be a clear paper trail, if they are to be spent on city hall. Hope this helps, Bill William W. I{olhwell 1"" Iner Ouick. Ilemoglnn R SulclilTc LLP 777 Souwh Figuana Sow Suhc3200 Los Angeles, CA 901117-5855 tet'_'11-61'--2403 (n., 213-612-2-499 mobile 213-200-3066 wbolhwellgoffi&cont www.orrick.com IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication, unless expressly stated otherwise, was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein. 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PLEASE NOTIFY US IMMEDIATELY OF THE ERROR BY RETURN E-MAIL AND PLEASE DELETE THIS MESSAGE ATTACHMENT 2 3/20/2008 0 0 RESOLUTION NO. 2008- 08 A RESOLUTION OF THE ROSEMEAD COMMUNITY DEVELOPMENT COMMISSION TO PAY THE CITY A PRINCIPAL ONLY PAYMENT OF $433,000 AND REDUCE THE BALANCE OF THE "ADVANCE FROM CITY" ACCOUNT WHEREAS, At the November 20, 2007 Rosemead Community Development Commission (RCDC) meeting commission members approved a loan from the City to the RCDC dated September 28, 2007, and WHEREAS, funds to pay loan principal to the City are available, and WHEREAS, with early repayment of principal, interest expense savings will be realized by RCDC, and WHEREAS, the payment of principal is a reduction of a liability and not a expenditure and therefore does not require an amendment to the budget. NOW THEREFORE, City Council directs staff to pay an early principal reduction payment of $433,000 to the City which will be accounted for as a reduction to the "Advance From City" liability account. PASSED, APPROVED and ADOPTED this 25`h day of March 2008. , Mayor ATTEST: City Clerk ATTACHMENT 31 Page 1 of 1