SA-2017-003SUCCESSOR AGENCY
RESOLUTION NO. SA -2017-003
RESOLUTION OF THE GOVERNING BOARD OF THE
SUCCESSOR AGENCY TO THE ANAHEIM
REDEVELOPMENT AGENCY APPROVING A DEBT
ISSUANCE AND MANAGEMENT POLICY IN
ACCORDANCE WITH SENATE BILL 1029
WHEREAS, The State legislature has recently enacted Senate Bill 1029, amending, in part,
Government Code Section 8855, which requires any issuer of municipal debt to certify at least 30
days prior to the sale of any debt issue, that it has adopted local debt policies addressing the topics set
forth in Government Code Section 8855(1); and
WHEREAS, The Successor Agency to the Anaheim Redevelopment Agency (the
"Successor Agency") desires to approve and adopt the Debt Issuance and Management Policy (the
"Policy") of the Successor Agency in accordance with Government Code Section 8855, which Policy
shall apply to debt issued by the Successor Agency;
NOW THEREFORE, THE GOVERNING BOARD OF THE SUCCESSOR AGENCY
TO THE ANAHEIM REDEVELOPMENT AGENCY DOES HEREBY RESOLVE AS
FOLLOWS:
Section 1. Each of the above recitals is true and correct.
Section 2. 71'he Policy, in substantially the form attached hereto as Exhibit A, is hereby
approved and adopted.
Section 3. This Resolution shall be effective upon its adoption.
PASSED AND ADOPTED by the Successor Agency to the Anaheim Redevelopment
Agency this1 9 th day of December 2017 , by the following vote:
AYES: Chairman Tait and Authority Members: Vanderbilt,
Murray, Barnes, Moreno, Kring, and Faessel
NOES: None
ABSENT: None
ABSTAIN: None -
Chair
ATT - ED:
Acting Secretar}
EXHIBIT A
DEBT ISSUANCE AND MANAGEMENT POLICY
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
Debt Issuance and Management Policy
1. Introduction
This Debt Policy provides guidelines for debt issuance, management and post -issuance
related policies and procedures for the Successor Agency to the Anaheim
Redevelopment Agency (the "Successor Agency"). This Debt Policy may be amended
by the Executive Director of the Successor Agency as it deems appropriate from time -to -
time in the prudent management of the debt and financing needs of the Successor
Agency.
2. Purpose
The purpose of this Debt Policy is to establish guidelines and parameters for the
effective governance, management and administration of debt and other financing
obligations issued by the Successor Agency. This Debt Policy is intended to improve
and direct decision making, assist with the structure of debt issuance, identify policy
goals, and demonstrate a commitment to long-term financial planning. Adherence to a
debt policy helps to ensure the Successor Agency's debt is issued and managed
prudently in order to maintain a sound financial position and credit worthiness. When
used in this Debt Policy, "debt" refers to all indebtedness and financing obligations of the
Successor Agency.
3. Debt Policy Objective
This Debt Policy is intended to comply with the requirements of Senate Bill 1029 (SB
1029), codified as part of California Government Code Section 8855(1), effective on
January 1, 2017 and shall govern all debt undertaken by the Successor Agency. The
primary objectives of the Successor Agency's debt and financing related activities are
to:
A. Maintain the Successor Agency's sound financial position;
B. Ensure the Successor Agency has the flexibility to respond to possible changes in
future obligations, revenues, and operating expenses;
C. Ensure that all debt is structured in order to protect both current and future
taxpayers, ratepayers and constituents of the Successor Agency;
D. Minimize debt service commitments through efficient planning and cash
management.
E. Protect the Successor Agency's credit worthiness and achieve the highest practical
credit ratings, when applicable; and
F. Ensure the Successor Agency is in compliance with all relevant State and Federal
securities laws and other applicable laws and regulations.
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
4. Acceptable Uses of Debt Proceeds
Pursuant to the Redevelopment Dissolution Law, the Successor Agency is limited in its
issuance of debt by Health and Safety Code Section 34177.5. The Successor Agency
will ensure any debt issued by it complies with the provisions of this section.
5. Standards for Use of Debt Financing
The Successor Agency recognizes that there are numerous types of financing structures
and funding sources available, each with specific benefits, costs, and risks. The
Successor Agency will consider debt issuance only in those cases where public policy,
equity and economic efficiency favor debt financing over cash funding. Prior to the
issuance of debt or other financing obligations, the Successor Agency will carefully
consider the overall long-term affordability of the proposed debt issuance by conducting
an objective analysis of the Successor Agency's ability to support additional debt service
payments. The Successor Agency will consider its long-term revenue and expenditure
trends, the impact on operational flexibility and the overall debt burden on the
taxpayers/ratepayers. The evaluation process shall include a review of generally
accepted measures of affordability and will strive to achieve and/or maintain debt levels
consistent with its current operating and capital needs.
6. Types of Debt
In order to maximize the financial options available to benefit the public, it is the
Successor Agency's policy to allow the consideration of issuing all generally accepted
types of debt, including, but not exclusive to the following:
A. Tax Allocation Bonds:
Tax Allocation Bonds are special obligations that are secured by the allocation of
tax increment revenues that are generated by increased property taxes in the
designated (now former) redevelopment project area. California Health and
Safety Code, Division 24, Parts 1.8 and 1.85 limit the authority to issuance of tax
allocation bonds only as to refunding of bonds properly and timely issued prior to
January 1, 2011; such laws are referred to as the "Dissolution Law" and govern
successor agencies to now dissolved redevelopment agencies.
B. Short -Term Debt:
L Short-term borrowing, such as commercial paper, Tax and Revenue Anticipation
Notes (TRANS), and lines of credit, will be considered as an interim source of
funding in anticipation of long-term borrowing and may be issued to generate
funding for cash flow needs. The final maturity of the debt issued to finance the
project shall be consistent with the useful life of the project.
Short-term debt may also be used to finance short-lived capital projects such as
lease -purchase financing for equipment.
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
C. Refunding Bonds.-
i.
onds:i. The Successor Agency shall refinance debt pursuant to the authorization that is
provided under California law, including but not limited to Articles 10 and 11 of
Chapter 3 of Part 1 of Division 2 of Title 5 of the California Government Code, as
market opportunities arise. Refundings may be undertaken in order:
(1) To take advantage of lower interest rates and achieve debt service costs
savings;
(2) To eliminate restrictive or burdensome bond covenants; or
(3) To restructure debt to lengthen the duration of repayment, relieve debt
service spikes, reduce volatility in interest rates or free up reserve funds.
ii. Generally, the Successor Agency shall strive to achieve a minimum of 3% net
present value savings. The net present value assessment shall factor in all costs,
including issuance, escrow, and foregone interest earnings of any contributed
funds on hand. Refundings which produce a net present value savings of less
than 3% will be considered on a case-by-case basis. Upon the advice of the
Executive Director and with the assistance of a financial advisor and bond
counsel, the Successor Agency will consider undertaking refundings for other
than economic purposes based upon a finding that such a restructuring is in the
Successor Agency's overall best financial interest.
The Successor Agency may from time to time find that other forms of debt would
be beneficial to further its public purposes and may approve such debt without an
amendment of this Debt Policy. However, the other form or forms of debt must
comply with this Debt Management Policy.
Debt shall be issued as fixed rate debt unless the Successor Agency makes a
specific determination as to why a variable rate issue would be beneficial to the
Successor Agency in that circumstance and that such variable rate debt complies
with the law.
7. Relationship to Capital Improvement Program and Operating Budget
The Successor Agency is limited its authority to issue debt by Health and Safety Code
Section 34177.5, which generally restricts Successor Agency debt for purposes of
refunding existing debt for savings.
8. Policy Goals Related to Planning Goals and Objectives
A. This Debt Policy has been adopted to assist with the Successor Agency's goal of
financial sustainability and financial prudence. In following this Debt Policy, the
Successor Agency shall pursue the following policy goals:
i. The Successor Agency is committed to financial planning, maintaining
appropriate reserves levels and employing prudent practices in governance,
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
management and budget administration. The Successor Agency intends to issue
debt for the purposes stated in this Debt Policy and to implement policy decisions
incorporated in the Successor Agency's annual Operating Budget;
It is a policy goal of the Successor Agency to protect taxpayers, ratepayers and
constituents by utilizing conservative financing methods and techniques so as to
obtain the highest practical credit ratings, if applicable, and the lowest practical
borrowing costs;
iii. The Successor Agency will comply with applicable state and federal law as it
pertains to the maximum term of debt and the procedures for levying and
imposing any related taxes, assessments, rates and charges; and
iv. When refinancing debt, it shall be the policy goal of the Successor Agency to
achieve, whenever possible and subject to any overriding non-financial policy,
minimum aggregate net present value debt service savings of at least 3% of the
refunded principal amount.
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
9. Internal Control Procedures
When issuing debt, in addition to complying with the terms of this Debt Policy, the
Successor Agency shall comply with any other applicable policies regarding initial bond
disclosure, continuing disclosure, post -issuance compliance, and investment of bond
proceeds.
The Successor Agency will periodically review the requirements of and will remain in
compliance with the following:
i. Federal securities law, including any continuing disclosure undertakings under
SEC Rule 15c2-12;
ii. Any federal tax compliance requirements including without limitation arbitrage
and rebate compliance, related to any prior bond issues;
iii. The Successor Agency's investment policies as they relate to the investment of
bond proceeds; and
iv. Government Code section 8855(k) and the annual reporting requirements
therein.
The Successor Agency shall be vigilant in using bond proceeds in accordance with the
stated purpose at the time that such debt was issued. The Executive Director or
designee will monitor the expenditure of bond proceeds to ensure they are used only for
the purpose and authority for which the bonds were issued. Whenever reasonably
possible, proceeds of debt will be held by a third -party trustee and the Successor
Agency will submit written requisitions for such proceeds. The Successor Agency will
submit a requisition only after obtaining the signature of the Executive Director,
10. Amendment and Waivers of Debt Policy
This Debt Policy will be reviewed and updated periodically as needed. Any
amendments to this Debt Policy are subject to Executive Director approval.
While adherence to this Debt Policy is required in all applicable circumstances, on rare
occasions there might be circumstances when strict adherence to a provision of this
Debt Policy is not possible or not in the best interest of the Successor Agency. If the
Successor Agency staff has determined that a waiver of one or more provisions of this
Debt Policy should be considered, it will prepare an analysis describing the rationale for
the waiver and the impact of the waiver on the proposed debt issuance and on
taxpayers, if applicable.
The failure of a debt financing to comply with one or more provisions of this Debt Policy
shall in no way affect the validity of any debt issued by the Successor Agency in
accordance with applicable laws.
11. SB 1029 Compliance
SUCCESSOR AGENCY TO THE ANAHEIM REDEVELOPMENT AGENCY
SB 1029, signed by Governor Brown on September 12, 2016, and enacted as Chapter
307, Statutes of 2016, requires issuers to adopt debt policies addressing each of the five
items below:
A. The purposes for which the debt proceeds may be used.
i. Section 4 (Acceptable Uses of Debt Proceeds) addresses the purposes for which
debt proceeds may be used.
B. The types of debt that may be issued.
i. Section 6 (Types of Debt) provides information regarding the types of debt that
may be issued.
C. The relationship of the debt to, and integration with, the issuer's capital improvement
program or budget, if applicable.
i. Section 7 (Relationship to Capital Improvement Program and Operating Budget)
provides information regarding the relationship between the Successor Agency's
debt and Capital Improvement Program and annual Operating Budget.
D. Policy goals related to the issuer's planning goals and objectives.
i. Section 3 (Debt Policy Objective) and Section 8 (Policy Goals Related to
Planning Goals and Objectives) address some of the Successor Agency's policy
goals and how this Debt Policy has implemented them.
E. The internal control procedures that the issuer has implemented, or will implement,
to ensure that the proceeds of the proposed debt issuance will be directed to the
intended use.
i. Section 9 (Internal Control Procedures) provides information regarding the
Successor Agency 's internal control procedures designed to ensure that the
proceeds of its debt issues are spent as intended.
This Debt Policy, as written, complies with and meets the requirements of SB 1029.
Debt Management Policy
3 •• •
6
2017
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss.
CITY OF ANAHEIM )
I, THERESA BASS, Acting Secretary of the Successor Agency to the City of Anaheim
Redevelopment Agency, herby certify that the foregoing resolution SA -2017-003 was duly adopted
by the Successor Agency to the Anaheim Redevelopment Agency, at its regular meeting held on
the 19' day of December, 2017 and that it was so adopted by the following vote:
AYES: Chairman Tait and Agency Members: Vanderbilt, Murray, Barnes, Moreno,
Kring, and Faessel
NOES: None
ABSTAIN: None
ABSENT: None
IN WITNESS WHEREOF, I have hereunto set my hand this 20th day of December, 2017.
NG SECRETARY TO THE SUCCESSOR AGENCY
(SEAL)