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Item R7 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY ADD ON Meeting Date: June 21.2006 Division: Budget & Finance Bulk Item: Yes No ~ Department: Office of Management & Budget Staff Contact Person: Salvatore Zappulla AGENDA ITEM WORDING: Approval of the costs of issuance of the Key West International Airport Revenue Bonds Series ("Series 2006 Bonds"). The Series 2006 Bonds are subject to Alternative Minimum Tax. ("AMY') AMT bond issues are a subject to a 2 percent cost of issuance limitation that applies to all delivery date expenses which are estimated at $312,555 plus the Underwriters Discount which is estimated at $50,306 for a total of $362,861. $33,000,000.00 x 2% = $660,000 maximum. The Letter of credit fee is estimated at $248,989 (or 81 basis points) is not included in this calculation, but is shown here for completeness. (See Attached). The only other cost of issuance is cost of the rate cap which will be paid for out of Airport Operations estimated at $24,000, and the quarterly remarketing fee of 8 basis points payable in arrears. ITEM BACKGROUND: There are issuance costs associated with Debt instruments, the majority of which come out of the proceeds of the Bonds. PREVIOUS RELEVANT BOCC ACTION: On May 16,2006 The Board of County Commissioners executed a Commitment Letter from the Bank of America for a direct pay letter of credit not to exceed $35,402,740.00 of Principal and Interest Combined. CONTRACT/AGREEMENT CHANGES: STAFF RECOMMENDATIONS: Approval TOTAL COST: Est $612,000 BUDGETED: Yes ~ No _N/A COST TO COUNTY: Est $612,000 SOURCE OF FUNDS: Bond Proceeds REVENUE PRODUCING: Yes No N/A ~NT:ER MONTH Year APPROVED BY:County Atty. ~OMB/purchasin~ Risk Management NI A DIVISIONDIRECfORAPPROVAL, ~~pf!fL /' Salvatore . Za DOCUMENTATION: Included x Not Required_ DISPOSITION: AGENDA ITEM # e--; RECEIVED\ ByJUN ;~~OO~_J t:. .------~-- .-- =PFM ~ The PFM Group PU!J!"; ['!lldriC f)l r~1an,'';1(:,lile'1~, t'1; f'i'M A".;;)! M:;:',-!~lf:n'"".n' LL(: FHv;l,,;V'C,>Jf:- 13350 Metro Parkway Suite 302 Fort Myers. Ft 339124796 239-939-3009 239-939.1220 fax WNW.pfm.com June 16, 2006 Memorandum To: Sa! Zappulla Monroe County, Florida From: Hal Canary Kelly Ryman Lauren Shdton Public Financial Management, Inc. Re: Monroe County, Florida Key West International Airport Revenue Bonds, Series 2006 Monroe County, Florida (the "County") asked Public Financial Management, Inc. ("PFM") to compile all costs of issuance related to the County's Key West International Airport Revenue Bonds, Series 2006 ("Series 2006 Bonds"). The Series 2006 Bonds are subject to Alternative Minimum Tax ("AMY'). AMT bond issues are subject to a 2 percenr cost of issuance limitation that applies to all delivery date expenses, including underwriter's discount. 'the cost of issuance and underwriter discount cannot exceed 2 percent of the face value of the bond issue. Bond insurance premiums and letter of credi e excluded from this limitation. The Letter of Credit fee is 81 basis points, estimated $248,989. @ The following table details the costs of issuance: :w........:... : ';;.:'" ,.~ -,-~, -.~ .... - - '" ,,::.,.-~_-iiI:'<~'"' .," Bond Counsd Fee Bond Counsel Expenses Disclosure Counsel Fee Financial Advisor Fee Financial Advisor Expenses Printing and Shipping Paying Agent Tender Agent Moody's Rating(l) Standard and Poor's Rating(l) Miscellaneous "}~~1W~~~~\;)t ,..~~t,*l\iii~;t~,'it<f:(<\i;i(1*:~il'i";ii},,~%!i;Jm~,~Ji*i&, Total $90,000 5,000 72,000 80,000 4,000 4,500 200 1,855 20,000 20,000 15000 G!12,SsD @ (I) r~stim;ltcd I:('e. Once ratings have been confirmed, PFM willllpd3ted th(~ Fcc. 1# Sat Zappulla June Hi. 2006 Page 2 The foUowing table details the estimated underwriter discount; i Avetage Takedown Expenses Underwriterls Counsel Cusip DTC Chatges Municipal Syndicate Services Day Loan BMA Special Assessment Total 1.00 0.01 0.49 0.00 0.01 0.08 0.01 0.03 $1.65 $30,385.00 1,000.00 15,000.00 135.00 285.00 2,378.88 211.01 911.55 C150,306AD (i) (1) Elltimated based on current licalc. The estimated cost of issuance and underwriter's discount total $362,861, which is lowet than the 2 percent limit. The Series 2006 Bonds will also be subject to a remarketing fee paid to UBS Securities, the Underwriter, of 8 basis points, paid quarterly in arrears. The remarketing fee is not subject to the 2 percent limitation. Please contact PFM if you have any questions. CD @ @ UAd€rwrj -l-ers. Cosl-o F .::p,.s~"ce Le++er of (}"e.dif- DISCot.tlrl.J- to 50, &:N.4'-f 312, 555 .CO fee %1 bps 2.4~, q8<t. 8i" $(0111 ~51.52.