HomeMy WebLinkAboutMINUTES - 02092010 - C.32RECOMMENDATION(S):
ADOPT Resolution No. 2010/74 authorizing, on behalf of Mt. Diablo Unified School
District, the sale and issuance of Tax and Revenue Anticipation Notes (TRANs) in an
amount not to exceed $40,000,000.
FISCAL IMPACT:
There is no fiscal impact to the County.
BACKGROUND:
Under state law, the Contra Costa County Board of Supervisors is required to authorize the
sale and issuance of TRANs for school districts within the County. No financial obligation
is assumed with these authorizations. The County’s Treasurer/Tax Collector is the paying
agent for these notes.
The School District is issuing these TRANs to meet financial needs of the District for fiscal
year 2009-2010.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 02/09/2010 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Gayle B. Uilkema, District II
Supervisor
Mary N. Piepho, District III Supervisor
Susan A. Bonilla, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Lisa Driscoll, County Finance
Director (925) 335-1023
I hereby certify that this is a true and correct copy of an action taken and entered on the
minutes of the Board of Supervisors on the date shown.
ATTESTED: February 9, 2010
David J. Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: Marie Rulloda, Special Accounting, Brice Bins, Assistant Treasurer-Tax Collector, Lisa Driscoll, County Finance Director, Brian Quint, Quint and
Thimmig LLP
C.32
To:Board of Supervisors
From:David Twa, County Administrator
Date:February 9, 2010
Contra
Costa
County
Subject:Mt. Diablo Unified School District $40,000,000 FY 2009-10 Tax Revenue Anticipation Notes
CONSEQUENCE OF NEGATIVE ACTION:
Without the Contra Costa County Board of Supervisors authorization, the School District
would not be able to issue the TRANs, thereby delaying or prohibiting payment of
necessary school expenses.
ATTACHMENTS
Resolution No. 2010/74
Body of Resolution 2010-74
Mt. Diablo Tran District Resolution
Quint & Thimmig LLP
(Mt. Diablo USD 2009-10 TRAN)
Body of Resolution 2010-74 13008.13
NOW, THEREFORE, it is hereby DETERMINED and ORDERED as follows:
Section 1. Recitals True and Correct. All of the recitals herein set forth are true and
correct and the Board so finds and determines.
Section 2. Approval of Request of District. The Board hereby approves the request of the
District for the Board to issue notes in its name.
Section 3. Authorization and Terms of Notes. Solely for the payment of current expenses,
capital expenditures and other obligations payable from the general fund of District during or
allocable to Fiscal Year 2009-2010, and not pursuant to any common plan of financing, the
Board hereby determines to and shall borrow the aggregate principal sum of not to exceed forty
million dollars ($40,000,000) in the name of the District. Such borrowing shall be by the issuance
of temporary notes under the Law, designated “Mt. Diablo Unified School District (Contra
Costa County, California) 2009-10 Tax and Revenue Anticipation Notes” (the “Notes”). The
Notes shall be dated as of their date of delivery, shall mature (without option of prior
redemption) on such date as shall be determined by the Superintendent or Director, Fiscal
Services of the District (or the Superintendent’s designee) prior to the date of sale of the Notes,
and shall bear interest from their date, payable at maturity, and computed on a 30-day
month/360-day year basis. Both the principal of and interest on the Notes shall be payable in
lawful money of the United States of America, as described below.
Section 4. Form of Notes; Book Entry Only System. The Notes shall be issued in fully
registered form, without coupons, and shall be substantially in the form and substance set forth
in Exhibit A attached to the District Resolution and by reference incorporated herein, the blanks
in said form to be filled in with appropriate words and figures. The Notes shall be numbered
from 1 consecutively upward, shall be in the denomination of $1,000 each or any integral
multiple thereof.
“CUSIP” identification numbers shall be imprinted on the Notes, but such numbers shall
not constitute a part of the contract evidenced by the Notes and any error or omission with
respect thereto shall not constitute cause for refusal of any purchaser to accept delivery of and
pay for the Notes. In addition, failure on the part of the Board to use such CUSIP numbers in
any notice to registered owners of the Notes shall not constitute an event of default or any
violation of the Board’s contract with such registered owners and shall not impair the
effectiveness of any such notice.
Except as provided below, the owner of all of the Notes shall be The Depository Trust
Company, New York, New York (“DTC”), and the Notes shall be registered in the name of
Cede & Co., as nominee for DTC. The Notes shall be initially executed and delivered in the form
of a single fully registered Note in the full aggregate principal amount of the Notes. The Board
may treat DTC (or its nominee) as the sole and exclusive owner of the Notes registered in its
name for all purposes of this Resolution, and the Board shall not be affected by any notice to the
contrary. The Board shall not have any responsibility or obligation to any participant of DTC (a
“Participant”), any person claiming a beneficial ownership interest in the Notes under or
through DTC or a Participant, or any other person which is not shown on the register of the
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Board as being an owner, with respect to the accuracy of any records maintained by DTC or any
Participant or the payment by DTC or any Participant by DTC or any Participant of any amount
in respect of the principal or interest with respect to the Notes. The County Treasurer, as paying
agent, shall pay all principal and interest with respect to the Notes only to DTC, and all such
payments shall be valid and effective to fully satisfy and discharge the Board’s obligations with
respect to the principal and interest with respect to the Notes to the extent of the sum or sums
so paid. Except under the conditions noted below, no person other than DTC shall receive a
Note. Upon delivery by DTC to the Board of written notice to the effect that DTC has
determined to substitute a new nominee in place of Cede & Co., the term “Cede & Co.” in this
Resolution shall refer to such new nominee of DTC.
If the Board determines that it is in the best interest of the beneficial owners that they be
able to obtain Notes and delivers a written certificate to DTC to that effect, DTC shall notify the
Participants of the availability through DTC of Notes. In such event, the Board shall issue,
transfer and exchange Notes as requested by DTC and any other owners in appropriate
amounts. DTC may determine to discontinue providing its services with respect to the Notes at
any time by giving notice to the Board and discharging its responsibilities with respect thereto
under applicable law. Under such circumstances (if there is no successor securities depository),
the Board shall be obligated to deliver Notes as described in this Resolution. Whenever DTC
requests the Board to do so, the Board will cooperate with DTC in taking appropriate action
after reasonable notice to (a) make available one or more separate Notes evidencing the Notes
to any DTC Participant having Notes credited to its DTC account or (b) arrange for another
securities depository to maintain custody of Certificates evidencing the Notes.
Notwithstanding any other provision of this Resolution to the contrary, so long as any
Note is registered in the name of Cede & Co., as nominee of DTC, all payments with respect to
the principal and interest with respect to such Note and all notices with respect to such Note
shall be made and given, respectively, to DTC as provided in the representation letter delivered
on the date of issuance of the Notes.
Section 5. Proceeds Fund. There is hereby created a special fund to be held on behalf of
the District by the Treasurer-Tax Collector separate and distinct from all other County and
District funds and accounts designated the “Mt. Diablo Unified School District (Contra Costa
County, California) 2009-10 Tax and Revenue Anticipation Notes Proceeds Fund” (the
“Proceeds Fund”) and applied as directed in this Resolution.
Section 6. Deposit and Investment of Proceeds Fund. The proceeds received from the sale
of the Notes shall be deposited in the Proceeds Fund. Moneys held in the Proceeds Fund shall
be invested by the County in any one or more investments generally permitted to school
districts under the laws of the State of California, consistent with the investment policy of the
County and this Resolution (the “Proceeds Fund Permitted Investments”). The Proceeds Fund
Permitted Investments shall specifically include: (a) the County Pooled Investment Fund
maintained by the County; (b) at the request of the District, in investments permitted under
section 53600 et seq. of the California Government Code; and (c) in the sole discretion of the
District, (i) the Local Agency Investment Fund maintained by the Treasurer of the State of
California; and (ii) investment agreements with financial institutions with senior unsecured
credit ratings in one of the two highest rating categories (without regard to any refinement or
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gradation of such rating category by a plus or minus or a numeral) from one or more nationally
recognized statistical rating organization then rating the Notes. However, in regard to any
investments requested by the District specified in clause (b)(iii) above, the County may decline
the request of the District upon any reasonable basis, including specifically, any concerns of the
County regarding the legality, structure or appropriateness of the investment vehicle generally
or the process for the bidding or execution of the investment.
Interest earning derived from the investment of amounts on deposit in the Proceeds
Fund shall be retained therein and used for the purposes of such fund.
Section 7. Use of Proceeds. The moneys deposited in the Proceeds Fund shall be
withdrawn, used and expended by the District for any purpose for which it is authorized to
expend funds from the general fund of the District, including, but not limited to, current
expenses, capital expenditures and the discharge of any obligation or indebtedness of the
District.
Section 8. Security. The principal amount of the Notes, together with the interest thereon,
shall be payable from taxes, revenue and other moneys which are received by the District for
the general fund of the District for the Fiscal Year 2009-2010. As security for the payment of the
principal of and interest on the Notes, the Board, in the name of the District, hereby pledges the
first “unrestricted moneys,” as hereinafter defined, to be received by the County on behalf of
the District in the amounts and in the months as shall be determined by the Superintendent or
Director, Fiscal Services of the District, or the Superintendent’s designee, not later than the date
of sale of the Notes (such pledged amounts being hereinafter called the “Pledged Revenues”).
The principal of the Notes and the interest thereon shall constitute a first lien and charge
thereon and shall be paid from the Pledged Revenues. To the extent not so paid from the
Pledged Revenues, the Notes shall be paid from any other moneys of the District lawfully
available therefor. In the event that there are insufficient unrestricted moneys received by the
District to permit the deposit in the Repayment Fund, as hereinafter defined, of the full amount
of the Pledged Revenues to be deposited in any month on the last business day of such month,
then the amount of any deficiency shall be satisfied and made up from any other moneys of the
District lawfully available for the repayment of the Notes and interest thereon. The term
“unrestricted moneys” shall mean taxes, income, revenue and other moneys intended as
receipts for the general fund of the District and which are generally available for the payment of
current expenses and other obligations of the District.
Section 9. Repayment Fund. There is hereby created a special fund to be held on behalf of
the District by the County Treasurer-Tax Collector separate and distinct from all other County
and District funds and accounts designated the “Mt. Diablo Unified School District (Contra
Costa County, California) 2009-10 Tax and Revenue Anticipation Notes Repayment Fund” (the
“Repayment Fund”) and applied as directed in this Resolution. Any money placed in the
Repayment Fund shall be for the benefit of the registered owners of the Notes, and until the
Notes and all interest thereon are paid or until provision has been made for the payment of the
Notes and the interest thereon through the maturity thereof, the moneys in the Repayment
Fund shall be applied solely for the purposes for which the Repayment Fund is created;
provided, however, that any interest earned on amounts deposited in the Repayment Fund
shall periodically be transferred to the general fund of the District.
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During the pledge months to be determined by the Superintendent or Director, Fiscal
Services of the District, or the Superintendent’s designee, not later than the date of sale of the
Notes, all Pledged Revenues shall be deposited into the Repayment Fund. On the maturity date
of the Notes, the County Treasurer-Tax Collector shall transfer to DTC the moneys in the
Repayment Fund necessary to pay the principal of and interest on the Notes then due and, to
the extent said moneys are insufficient therefor, an amount of moneys from the District’s
general fund which will enable payment of the full principal of and interest on the Notes at
maturity. DTC will thereupon make payments of principal and interest on the Notes to the DTC
Participants who will thereupon make payments to the beneficial owners of the Notes. Any
moneys remaining in the Repayment Fund after the Notes and the interest thereon have been
paid, or provision for such payment has been made, shall be transferred to the District’s general
fund.
Section 10. Deposit and Investment of Repayment Fund. Moneys held in the Repayment
Fund shall be invested by the County in any one or more investments generally permitted to
school districts under the laws of the State of California, consistent with the investment policy
of the County and this Resolution (the “Repayment Fund Permitted Investments”). The
Repayment Fund Permitted Investments shall specifically include: (a) the County Pooled
Investment Fund maintained by the County; (b) at the request of the District, in specific
investments permitted under section 53600 et seq. of the California Government Code; and (c) in
the sole discretion of the District, (i) the Local Agency Investment Fund maintained by the
Treasurer of the State of California; and (ii) investment agreements with financial institutions
with senior unsecured credit ratings in one of the two highest rating categories (without regard
to any refinement or gradation of such rating category by a plus or minus or a numeral) from
one or more nationally recognized statistical rating organization then rating the Notes.
However, in regard to any investments requested by the District specified in clause (b)(iii)
above, the County may decline the request of the District upon any reasonable basis, including
specifically, any concerns of the County regarding the legality, structure or appropriateness of
the investment vehicle generally or the process for the bidding or execution of the investment.
Amounts on deposit in the Repayment Fund in excess of the amounts required to pay
the principal of and interest on the Notes when due, shall be transferred to the general fund of
the District.
Section 11. Execution of Notes. The Notes shall be executed in the manner set forth in the
District Resolution.
Section 12. Transfer of Notes. Any Note may, in accordance with its terms, but only if the
District determines to no longer maintain the book entry only status of the Notes, DTC
determines to discontinue providing such services and no successor securities depository is
named or DTC requests the Treasurer-Tax Collector to deliver Note certificates to particular
DTC Participants, be transferred, upon the books required to be kept pursuant to the provisions
of Section 12 hereof, by the person in whose name it is registered, in person or by his duly
authorized attorney, upon surrender of such Note for cancellation at the office of the Treasurer-
Tax Collector, accompanied by delivery of a written instrument of transfer in a form approved
by the Treasurer-Tax Collector, duly executed.
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Whenever any Note or Notes shall be surrendered for transfer, the Treasurer-Tax
Collector shall execute and deliver a new Note or Notes, for like aggregate principal amount.
Section 13. Exchange of Notes. Notes may be exchanged at the office of the Treasurer-Tax
Collector for a like aggregate principal amount of Notes of authorized denominations and of the
same maturity.
Section 14. Note Register. The Treasurer-Tax Collector shall keep or cause to be kept
sufficient books for the registration and transfer of the Notes if the book entry only system is no
longer in effect and, in such case, the Treasurer-Tax Collector shall register or transfer or cause
to be registered or transferred, on said books, Notes as herein before provided. While the book
entry only system is in effect, such books need not be kept as the Notes will be represented by
one Note registered in the name of Cede & Co., as nominee for DTC.
Section 15. Temporary Notes. The Notes may be initially issued in temporary form
exchangeable for definitive Notes when ready for delivery. The temporary Notes may be
printed, lithographed or typewritten, shall be of such denominations as may be determined by
the Treasurer-Tax Collector, and may contain such reference to any of the provisions of this
Resolution as may be appropriate. Every temporary Note shall be executed by the Treasurer-
Tax Collector upon the same conditions and in substantially the same manner as the definitive
Notes. If the Treasurer-Tax Collector issues temporary Notes he will execute and furnish
definitive Notes without delay, and thereupon the temporary Notes may be surrendered for
cancellation, in exchange therefor at the office of the Treasurer-Tax Collector and the Treasurer-
Tax Collector shall deliver in exchange for such temporary Notes an equal aggregate principal
amount of definitive Notes of authorized denominations. Until so exchanged, the temporary
Notes shall be entitled to the same benefits pursuant to this Resolution as definitive Notes
executed and delivered hereunder. Any costs borne by the County for the exchange of the
Notes will be reimbursed by the District.
Section 16. Notes Mutilated, Lost, Destroyed or Stolen. If any Note shall become
mutilated the Treasurer-Tax Collector, at the expense of the registered owner of said Note, shall
execute and deliver a new Note of like maturity and principal amount in exchange and
substitution for the Note so mutilated, but only upon surrender to the Treasurer-Tax Collector
of the Note so mutilated. Every mutilated Note so surrendered to the Treasurer-Tax Collector
shall be canceled by it and delivered to, or upon the order of, the Treasurer-Tax Collector. If any
Note shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be
submitted to the Treasurer-Tax Collector and, if such evidence be satisfactory to the Treasurer-
Tax Collector and indemnity satisfactory to it shall be given, the Treasurer-Tax Collector, at the
expense of the registered owner, shall execute and deliver a new Note of like maturity and
principal amount in lieu of and in substitution for the Note so lost, destroyed or stolen. The
Treasurer-Tax Collector may require payment of a sum not exceeding the actual cost of
preparing each new Note issued under this Section 14 and of the expenses which may be
incurred by the Treasurer-Tax Collector in the premises. Any Note issued under the provisions
of this Section 16 in lieu of any Note alleged to be lost, destroyed or stolen shall constitute an
original additional contractual obligation on the part of the Board whether or not the Note so
alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally
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and proportionately entitled to the benefits of this Resolution with all other Notes issued
pursuant to this Resolution. This Section 16 will not be in effect so long as DTC book entry is
utilized.
Section 17. Covenants and Warranties. Based on the representations and covenants of the
District, it is hereby covenanted and warranted by the Board that all representations and recitals
contained in this Resolution as to the County are true and correct, and that the Board has
reviewed all proceedings heretofore taken relative to the authorization of the Notes and has
found, as a result of such review, and hereby finds and determines that all acts, conditions and
things required by law to exist, happen and be performed precedent to and in the issuance of
the Notes have existed, happened and been performed in due time, form and manner as
required by law, and the Board is duly authorized to issue the Notes in the name of the District
and incur indebtedness in the manner and upon the terms provided in this Resolution. The
Board and its appropriate officials have duly taken all proceedings necessary to be taken by
them, and will take any additional proceedings necessary to be taken by them, for the prompt
collection and enforcement of the taxes, revenue, cash receipts and other moneys pledged
hereunder in accordance with law and for carrying out the provisions of this Resolution.
Section 18. Sale of Notes. The preparation by the District’s financial advisor of an official
statement describing the Notes (the “Official Statement”) in connection with the offering and
sale of the Notes is hereby approved. The actions of the District’s financial advisor, on behalf of
the District and the Board, in distributing the Official Statement to such municipal bond
brokers-dealers, to such banking institutions and to such other persons as may be interested in
purchasing the Notes therein offered for sale, are hereby approved.
The District’s financial advisor, on behalf of the District and the Board, is authorized to
identify a purchaser for the Notes using a competitive bidding process, so long as the true
interest cost to the District does not exceed eight percent (8%). The definitive principal amount
of Notes to be issued shall be determined by the District’s financial advisor, on behalf of the
District and the Board, at the time of sale of the Notes to the purchaser identified. The County
Treasurer-Tax Collector is hereby authorized to execute a Note purchase agreement or other
document in connection with such award.
The District’s financial advisor is hereby delegated the responsibility of negotiating,
receiving, opening and analyzing bids submitted for the purchase of the Notes and to report the
results thereof to the County Treasurer-Tax Collector.
Section 19. Preparation of the Notes; Execution of Closing Documents. Quint & Thimmig
LLP, as bond counsel to the District, is directed to cause suitable Notes to be prepared showing
on their face that the same bear interest at the rate aforesaid, and to cause the blank spaces
therein to be filled in to comply with the provisions of this Resolution in accordance with the
identified purchaser of the Notes, and to procure their execution by the proper officers, and to
cause the Notes to be delivered when so executed to DTC on behalf of the identified purchaser
therefor upon the receipt of the purchase price by the County Treasurer-Tax Collector on behalf
of the District.
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The Treasurer-Tax Collector or any other officer of the County are further authorized
and directed to make, execute and deliver to the purchaser or purchasers of the Notes (a) a
certificate in the form customarily required by purchasers of bonds of public corporations
generally, certifying to the genuineness and due execution of the Notes, and (b) a receipt in
similar form evidencing the payment of the purchase price of the Notes which receipt shall be
conclusive evidence that said purchase price of the Notes has been paid and has been received
on behalf of the District. Any purchaser or subsequent taker or holder of the Notes is hereby
authorized to rely upon and shall be justified in relying upon any such certificate or receipt with
respect to the Notes. Such officers and any other officers of the District or of the County are
hereby authorized to execute any and all other documents required to consummate the sale and
delivery of the Notes.
Section 20. Limited Liability. Notwithstanding anything to the contrary contained herein,
in the Notes or in any other document mentioned herein, none of the County, County officers
and employees and members of the Board shall have any liability hereunder or by reason
hereof or in connection with the transactions contemplated hereby and the Notes shall be
payable solely from the moneys of the District available therefor as set forth in Section 6 hereof.
Section 21. Indemnification of County. The County acknowledges and relies upon the
fact that the District has represented that it shall indemnify and hold harmless, to the extent
permitted by law, the County and its officers and employees (“Indemnified Parties”), against
any and all losses, claims, damages or liabilities, joint or several, to which such Indemnified
Parties may become subject because of action or inaction related to the adoption of this
resolution, or related to the proceedings for sale, award, issuance and delivery of the Notes in
accordance herewith and with the District’s resolution and that the District shall also reimburse
any such Indemnified Parties for any legal or other expenses incurred in connection with
investigating or defending any such claims or actions.
Section 22. Limited Responsibility for Official Statement. Neither the Board nor any
officer of the County has prepared or reviewed the official statement of the District describing
the Notes (the “Official Statement”), and this Board and the various officers of the County take
no responsibility for the contents or distribution thereof; provided, however, that solely with
respect to a section contained or to be contained therein describing the County’s investment
policy, current portfolio holdings, and valuation procedures, as they may relate to funds of the
District held by the County Treasurer, the County Treasurer is hereby authorized and directed
to prepare and review such information for inclusion in the Official Statement and in a
preliminary Official Statement, and to certify in writing prior to or upon the issuance of the
Notes that the information contained in such section does not contain any untrue statement of a
material fact or omit to state any material fact necessary in order to make the statements made
therein, in the light of the circumstances under which they are made, not misleading.
Section 23. Reimbursement of County Costs. The District shall reimburse the County for
all costs and expenses incurred by the County, its officials, officers, agents, and employees in
issuing or otherwise in connection with the Notes.
Section 24. Effective Date. This resolution shall take effect from and after its adoption.
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* * * * * * * * *
I hereby certify that the foregoing resolution was duly adopted at a meeting of the Board
of Supervisors of Contra Costa County held on the 9th day of February, 2010, by the following
vote:
AYES, and in favor of, Supervisors:
NOES, Supervisors:
ABSENT, Supervisors:
By
Chair, Board of Supervisors
ATTEST:
By
Clerk of the Board of Supervisors