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2003-10-14 Agenda Packet - Board (20)
II Na Public Utility District Memorandum To: Board of Directors From: Mary Chapman,Administrative Services Manager Date: October 8, 2003 SUBJECT: Review of internal loans and possible action 1. WHY THIS ITEM IS BEFORE THE BOARD From time to time the Board authorizes internal loans to pay for projects or to solve problems such as the Water Departments overdraft at 12/31/02. Since repayment of these loans need to be determined, we are providing the Board with a status of the existing internal loans. 2. HISTORY Electric and Water Internal Loan #1: Steel Property Purchase Loan When Coyote Moon was developed, Chris Steele was required to pay$650,000 in fees ($250,000 for the irrigation line from the Donner Creek Well to the Coyote Moon golf course and $400,000 in water facilities fees). At about the same time,the District purchased property from Chris Steele in the amount of $658,281. To pay for the property, we borrowed $329,140.50 from electric facilities fees and $329,140.50 from water facilities fees. To date, we have not addressed a repayment schedule. Since the law allows for temporary loans from facilities fees, we need to resolve the repayment issue. We either need to repay the facilities fees fund or set up a repayment time frame. Water Internal Loan #2: Water System Improvements Loan The District borrowed money from the Reserve for Future Meters account for the purpose of installing various water facilities improvements for Tahoe Donner and Donner Trails. Originally the money was borrowed from the electric and water building funds. A few years ago, the water portion was paid off from available funds in the water general fund. The balance outstanding on the electric side was subsequently paid off by borrowing from the water Reserve for Future Meters. This loan has been on a repayment schedule since January of 1997. The annual payment is $44,969.92. The interest rate varies as it is tied to the average LAIF rate for each six month period that the loan is outstanding. This loan is tentatively scheduled to pay off in December of 2015. The current balance is $502,013.93. Water Internal Loan #3: Water Department 12/31/02 Overdraft Loan At the end of 2001, the water department owed the electric department $999,516.81. This overdraft increased to $1,245,764.42 by the end of 2002. All of this overdraft related to the extensive capital projects that were underway at the time. In order to get ready for our $26.0 M COP's, we paid the electric general fund off by borrowing $694,318.79 from the Water Department facilities fees account and $551,445.63 from the Reserve for Future Meters account. We have not yet addressed the repayment for this internal loan. Water Internal Loan #4 Donner Lake Water System Replacement Loan The Board approved a temporary loan from the Land Sales Trust Fund to pay for construction costs relating to the Donner Lake Water System Replacement until the SRF loan is finalized. This amount changes as invoices are paid. The current temporary loan balance through 8/31/03 is $483,928.04. Water Internal Loan #5 Glenshire Water System Loan The Board authorized a temporary loan from the Land Sales Trust Fund to pay for construction costs relating to the Glenshire water system improvements until the Glenshire property is sold. This amount changes as invoices are paid. The current temporary loan balance through 8/31/03 is $147,788.20. 3. NEW INFORMATION The only new information is that loans from facilities fees must be temporary with the Board indicating when the repayment date will be. RECOMMENDATION: 1) To repay the electric share of Internal Loan #1 for the Steele property purchase back to the electric facilities fees fund from the electric general fund in the amount of $329,140.50. In the previous agenda item we transferred $294,435.54 from facilities fees to the electric general fund. When some of the Steele property is sold, the electric share of the proceeds can be deposited in the electric general fund. The net affect of these two transactions is a deduction from the electric general fund of$34,704.93. 2) To repay the water share of Internal Loan#1 for the Steele property purchase back to the water facilities fees account from the Land Sales Trust Fund in the amount of$329,140.50. This loan can be paid off when some of the Steele property is sold. 3) To leave the water Internal Loan #2 as is with the existing repayment schedule. 4) To repay a portion of the water Internal Loan#3 for the year-end overdraft back to Facilities Fees in the amount of$694,318.79 from the Land Sales Trust fund;to leave the portion of the overdraft that was borrowed from the Reserve for Future Meters in the amount of$551,445.63 where it is and set up a repayment schedule. 5) To repay the water Internal Loan #4 to the Land Sales Trust fund when the SRF loan proceeds are available or when final financing is obtained. 6) To repay the water Internal Loan #5 to the Land Sales Trust fund when the Glenshire land sales are complete and funds are available. 7) To direct staff to bring forward for board consideration any other projects that qualify for facilities fees reimbursement such that if the funds become available in the water department general fund, they can be used to reduce the loans out of the Land Sales Trust Fund. SHEET A: CURRENT STATUS OF INTERNAL LOANS Electric Water Reserve for Land Sales Total Water Dept Loan # Description Facilities Fees Facilities Fees Future Meters Trust Fund Internal Loans Balance at 9/30103 $788,392.51 $419,814.35 $70,707.08 $3,155,433.88 $3,645,955.31 Less facilities fees transfer if approved (295,435.54) Adjusted Balance $492,956.97 $419,814.35 $70,707.08 $3,155,433.88 $3,645,955.31 Temporary/Internal Loans 1 Steele Property Purchase $329,140.50 $329,140.50 $329,140,50 2 Water System Improvements 502,013,93 502,013.93 3 12/31/02 Water General Fund Overdraft Loan 694,318,79 551,445,63 1,245,764.42 4 DL Water System Expenses 483,928.04 483,928.04 5 Glenshire Water System Expenses 147,788.20 147,788.20 Total Internal Loans $329,140.50 $1,023,459.29 $1,053,459.56 $631,716.24 $2,708,635.09 Fund balances if all loans were paid back $822,097.47 $1,443,273.64 $1,124,166.64 $3,787,150.12 $6,354,590.40 SHEET B: AS PROPOSED Electric Water Reserve for Land Sales Total Water Dept Loan# Description Facilities Fees Facilities Fees Future Meters Trust Fund Internal Loans Balance at 9/30103 $788,392.51 $419,814.35 $70.707.08 $3,155,433.88 $3,645,955.31 Less facilities fees transfer if approved (295,435.54) Adjusted Balance $492,956.97 $419,814.35 $70,707.08 $3,155,433.88 $3,645,955.31 If we do as proposed: 1 Steele Property Purchase k i 329,140.50'> $329,140.50 t3X ?9f? 33�t t3( Payoff from LS FF 2 Water System Improvements µ » 502,013.93 a 3 12/31/02 Water General Fund Overdraft Loan 69431$. 9 h 1,245,764.42 Payoff from LSTFs � 4 DL Water System Expenses s { , �y 483,928.04 u �a r a 5 Glenshire Water System Expenses ti " f° " v 147,788.20 :. ,. r Total Internal Loans $329,140.50 $1,023,459.29 $1,053,459.56 $631,716.24 $2,708,635.09 Fund balances after above transactions $822,097.47 $1,443,273.64 $1,124,166.64 $3,787,150.12 $6,354,590.40 SHEET C: AT THE END OF THE DAY Electric Water Reserve for Land Sales Total Water Dept Loan# Description Facilities Fees Facilities Fees Future Meters Trust Fund Internal Loans Internal loans after adjustments: 1 Steele Property Purchase $329,140.50 $329,140.50 2 Water System Improvements $502,013.93 502,013.93 3 12/31/02 Water General Fund Overdraft Loan 551,445.63 694,318.79 1,245,764.42 4 DL Water System Expenses 483,928.04 483,928.04 5 Glenshire Water System Expenses 147,788.20 147,788.20 Total Internal Loans $0.00 $0.00 $1,053,459.56 $1,655,175.53 $2,708,635.09 Electric Water Reserve for Land Sales Facilities Fees Facilities Fees Future Meters Trust Fund Balances in funds after transfers $822,097.47 $1,443,273.64 $70,707.08 $2,131,974.59 Fund will be whole Fund will be whole 2 loans,each with All loans except a repayment schedule loan#3 have a repayment source; possible repayment of Loan#3 from completed facilities fees projects CUSTOMER NAME ACCOUNT NUMBER THE AMOUNT OF YOUR LOAN IS $551,445.63 YOUR INTEREST RATE IS .0232800 NUMBER OF PAYMENTS PER YEAR 2 YOUR PAYMENT AMOUNT WILL BE $21,883.05 LOAN START DATE IS 00/00/0 PAY PAYMENT BALANCE INTEREST PRINCIPAL TOTAL PAID TOTAL PAID TOTAL PAID NBR AMOUNT OF LOAN PAYMENT PAYMENT INTEREST PRINCIPAL INTEREST+PRINCIPAL 1 21,883.05 535,981 .41 6,418.83 15,464.22 6,418.83 15,464.22 21,883.05 2 21,883.05 520,337.18 6,238.82 15,644.23 12,657.65 31,108.45 43,766,10 3 21,883.05 504,510.85 6,056.72 15,826.33 18,714.37 46,934.78 65,649.15 4 21,883.05 488,500.31 5,872.51 16,010.54 24,586.88 62,945.32 87,532.20 5 21,883.05 472,303.40 5,686.14 16,196.91 30,273.02 79,142.23 109,415.25 6 21,883.05 455,917.96 5,497.61 16,385.44 35,770.63 95,527.67 131,298.30 7 21,883.05 439,341 .80 5,306.89 16,576.16 41,077.52 112,103.83 153,181 .35 8 21,883.05 422,572.69 5,113.94 16,769.11 46,191 .46 128,872.94 175,064.40 9 21,883.05 405,608.39 4,918.75 16,964.30 51,110.21 145,837.24 196,947.45 10 21,883.05 388,446.62 4,721 .28 17,161 .77 55,831.49 162,999.01 218,830.50 11 21,883.05 371,085.09 4,521 .52 17,361 .53 60,353.01 180,360.54 240,713.55 12 21,883.05 353,521 .47 4,319.43 17,563.62 64,672.44 197,924.16 262,596.60 13 21,883.05 335,753.41 4,114.99 17,768.06 68,787.43 215,692.22 284,479.65 14 21,883.05 317,778.53 3,908.17 17,974.88 72,695.60 233,667.10 306,362.70 15 21,883.05 299,594.42 3,698.94 18,184.11 76,394,54 251,851 .21 328,245.75 16 21,883.05 281,198.65 3,487,28 18,395.77 79,881 .82 270,246.98 350,128.80 17 21,883.05 262,588.75 3,273.15 18,609.90 83,154.97 288,856.88 372,011 .85 18 21,883.05 243,762.23 3,056,53 18,826.52 86,211 .50 307,683.40 393,894.90 19 21,883.05 224,716.57 2,837.39 19,045.66 89,048,89 326,729.06 415,777.95 20 21,883.05 205,449.22 2,615.70 19,267.35 91,664.59 345,996.41 437,661 .00 21 21,883.05 185,957.60 2,391 .43 19,491 .62 94,056.02 365,488.03 459,544.05 22 21,883.05 166,239.10 2,164.55 19,718.50 96,220.57 385,206.53 481,427.10 23 21,883.05 146,291 .07 1,935.02 19,948.03 98,155.59 405,154.56 503,310.15 24 21,883.05 126,110.85 1,702.83 20,180.22 99,858.42 425,334.78 525,193.20 25 21,883.05 105,695.73 1,467.93 20,415.12 101,326.35 445,749.90 547,076.25 26 21,883.05 85,042.98 1,230.30 20,652.75 102,556.65 466,402.65 568,959.30 27 21,883.05 64,149.83 989.90 20,893.15 103,546.55 487,295.80 590,842.35 28 21,883.05 43,013.48 746.70 21,136.35 104,293.25 508,432.15 612,725,40 29 21,883.05 21,631 .11 500.68 21,382.37 104,793.93 529,814.52 634,608.45 30 21,882.90 .00 251 .79 21,631 .11 105,045.72 551,445.63 656,491 .35 AUG-04-03 1217PM FROM- T-459 P.001/005 F-225 KELLEY R.CARROLL-t ANDREW J.MORIUS* PETER H.am/n'A• Law Office Of JAMES L,OLMSPED# STEVEN C,GROSS' KLNNET"P.CRAIO' STEPHEN C.LIEBERMAN PORTER • SIMON RINKY S.PARWANI JAMES L.PORTER JR.* JULIA S.BURT** JAMES S3 SIMON Professional Corporation Joan A. wdrta,Of coanrat Reply to Truckee Ogice -Also Liamedm Nevada August 4,2003 Tcodliied sw alut in Emate Plamin& Trusts and Probaw Low t tAiso I-menud in Nevada,Oregon and Washington Also Certified Public Aceomwor FAX COVER SHEET PLEASE DELIVER THE FOLLOWING PAGE(S) TO: NAME: MARY CHAPMAN, TDPUD FAx No.: 587-1189 FRoM: STEVEN C. GROSS RE: GOVERNMENT CODE THIS TRANSMITTAL CONSISTS OF 5 PAGE(S), INCLUDING THIS COVER PAGE. IF THIS TRANSMISSION IS INCOMPLETE, PLEASE TELEPHONE OUR OFFICE AT (530) 587-2002 OR ADVISE VIA FAx(530) 587-1316. COMMENTS-MARY, PLEASE[.00KAT SECTION 6159 (6) (5)(6), (C), (F), STEYE o 0A0am1W1RNotI011ow Rite pages compridhtg this iiscaiimile tranamission contain confidential inibrmntion fYeam the Low H Original.WM Pollaw Br OMW of Porter 61111116106 Thin iAGWMntiom is H First(lase Mail lutended eioj* for um by the ilodividnel(a) or entlty(ies)named as the recipient herme Ryon are o Mail not the intended recipient, be aware that KEY dieeloeme, copying, distribution, or ugc of the g 1`ederal lhprca contents of this transmission is prohibited. If you bave received this traasmissiom in on-or, Please 13 Other not* us by tdq mne brmematly so we may arrange to retrieve this trout dasimo at no coat to YVIL TRUCKre OFFICE 40200 Trvckec Airport Rd Truckee,California 96161 (530)S87.2002 Fax(530)587.1316 RENO OFMCE - Twentieth Century Building 335 W.First Street, Reno,Nevada$9503 (775)322-6767 SOUTH LAKE TAHOE OFFICE, 589 Tuhoc Keys Blvd.,Suite E South Lakc Tahoc,Culifomia 96150 (530)541.8392 www:norter.slm off.com AUG-04-03 12:37PM FROM- T-459 P.002/005 F-225 CALIFORNIA CODES 60VERNMNT CODE SECTION 6150-6159 6150. Any officer of a county who is not specifically authorized by statute so to do may be authorized by the board of supervisors of the county to accept negotiable paper in payment for any license, permit, or fee, in payment of any other obligation owing to such county, or in payment of any trust deposit. such authorization may be withdrawn at any time by the board of supervisors and may be given under such conditions as the board of supervisors by resolution shall establish. Any officer so authorized may, at his discretion, accept negotiable paper in payment for any license, permit, or fee, in payment of any other obligation owing to such county, or in payment of any trust deposit. 6151. As used in this chapter, "negotiable paper" means bank checks and drafts and express and post-office money orders. 6191.5. Any local officer, office, agency or unit which collects or receives taxes, fees, charges or any funds for public services may, when payment is acceptable in the form of a negotiable instrument, be paid by check, draft or money order payable to the office, agency, board or unit without including the name or names of the officer or persons then occupying the office. 6152. The acceptance of negotiable paper pursuant to this chapter constitutes payment of any amount owing to a county as of the date of acceptance when, but not before, the negotiable paper is duly paid. 6153. (a) If, pursuant to another provision of law, a bank account has been authorized for the use of the officer, he shall deposit in that account as soon as practicable any negotiable paper accepted by him pursuant to this chapter. (b) If a bank account has not been authorized for the use of such officer, he shall deposit negotiable paper accepted pursuant to this chapter as soon as practicable in the county treasury, and the county treasurer shall handle such negotiable paper like any other negotiable paper accepted by him. 6I54. Any negotiable paper redeemed by or charged back to the county treasurer by .reason of nonpayment shall be returned to the officer who deposited it with him. Upon notification from 'the `county treasurer a memorandum charging the officer who made the deposit and crediting the county treasurer shall be issued by the county auditor on the fund into which the original deposit was made. http://www.leginfo.ca.gov/cSi-bin/waisgate?W AISdocID=78213410957+0+0+0&WAISacti(... 8/1/2003 AUG-04-03 12:37PM FROM- T-459 PAWNS F-225 6155. If any negotiable paper is not paid on due presentment for any reason, any record of payment made by the officer receiving such paper shall be canceled. Any receipt issued in acknowledgment of such payment shall also be deemed to be canceled. The license fee, permit fee, fine or other obligation shall continue as an outstanding obligation as though no payment had been attempted. The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment. Such officer shall incur no personal liability for the acceptance of negotiable paper pursuant to this chapter which is not paid on due presentment unless such paper is accepted in violation of any condition imposed by the board of supervisors. 6156. When a cancellation is made, the officer making it shall enter it in the accounting records of his office. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment. The validity of any license fee, permit fee, fee, fine or other obligation shall not be affected by any failure or irregularity in giving this notice. 6157. (a) The state, and each city, whether general law or chartered, county, and district, each subdivision, department, board, commission, body, or agency of the foregoing, shall accept personal checks drawn in its favor or in favor of a designated official thereof, in payment for any license, permit, or fee, or in payment of any obligation owing to the public agency or trust deposit, if the person issuing the check furnishes to the person authorized to receive payment satisfactory proof of residence in this state and if the personal check is drawn on a banking institution located in this state. (b) If any personal check offered in payment pursuant to this section is returned without payment, for any reason, a reasonable charge for the returned check , not to exceed the actual costs incurred by the public agency, may be imposed to recover the public agency's processing and collection coats. This charge may be added to, and become part of, any underlying obligation other than an obligation which constitutes a lien on real property, and a different method of payment for that payment and future payments by this person may be prescribed. (cl The acceptance of a personal check pursuant to this section constitutes payment of the obligation owed to the payee public agency to the extent of the amount of the check as of the date of acceptance when, but not before, the check is duly paid. (d) The provisions in subdivision (b) prohibiting a returned check charge being added to, and becoming a part of, an obligation which constitutes a lien on real property do not apply to obligations under the Veterans ' Farm and Home Purchase Act of 1974 (Article 3.1 (commencing with Section 987.50) of Chapter 6 of Division 4 of the Military and Veterans Code) . -)P 6159. (a). AB ;used in this'section;- http://Www.leginfo,ca.gov/cgi-bin/waisgate?WAlSduclD=78213410957+0+0+O&WAISactic... 8/1/2003 AUG-04-O3 12:37PM FROM- T-459 P-004/O05 P-225 Ellsidredit card" means any card, plate, coupon book, or other credit device existing for the purpose of being used from time to time upon presentation to obtain money, property, labor, os,'aerva# s?: (2) "Card issuer" means any person, or his or her agent, who issues a credit card and purchases credit card drafts. (3) "Cardholder" means any person to whom a credit card is issued or any person who has agreed with the card issuer to pay obligations ariaing from the issuance of,,a credit, card to, another person. (4} �tsraft purchaear� meads any person whe purchases credit Lard; dr��ta: Cki} .ect: to, subdivii a. court,_city, county city and county, or other authorize the acceptance acceptance cf' a . tiedit. aard-far any of the following= (1)''The 'payeent for the deposit of bail for any offense not declared to be a felony or for any court-ordered fee or fine. Use of a credit card pursuant to this paragraph may include a requirement that the defendant be charged any administrative fee charged by the credit card company for the cost of the credit card transaction. (2) The payment of a filing fee or other court fee. (3) The payment of any towage or storage costs for a vehicle that has been removed from a highway, or from public or private property, as a result of parking violations. (4) The payment of child, family, or spousal support, including reimbursement of public assistance, related fees, costs, or penalties, with the .autho,rization,of ,the,. cardholder, e;payWisnt f r services raode ed by aisle city , county-, city and county or other �lic ageYlc�lr ThBaysent, ran.ffeg,, charges. or tax due a city, county, city and couisty, tsr'Cther TSulrlic 4- or-. (c) A court desiring to authorize the use of a credit card pursuant to subdivision (b) shall obtain the approval of the Judicial Councils A city desiring to authorize the use of a credit card pursuant to subdivision (b) ,ehal,l, obtain the,,;,approgad of, ite:..city council trs�.�. z�;�.5ur.to axitad�;s�is. sn �{�t�kya�.l aus.the appi�tel At> >: fha g# rxsi y + tt has fiscal saspgnsibi4ixy* tsar that sgezi fie OYrov 5?? gned. . astr tecuted wlth ,a#e or, ' t �� a Esau rs or':draft pukaba ra T'h da raot '44a - ' { •.'Fhe rpeue ;~ig11t# $,}2 iPk oouxt,. city, county, city and county nr other �siad # @leer #r, ft „p}�r,��a:&�r�re:��.ng tkih- preaeritmsrit; acteptabli"ty, .�d paym�aift. off= Fir t t21'T)se eslzsnentofreieon& xle mead by rthfch t# acilitafe;; pa pet,kt setr,%4 t3#ts I The rmeuc td she card ssauer> or draft purchaser of a reasniafile €eer° or diacou3sc ; (4) Any other matters appropriately included in contracts with respect to the purchase of credit card drafts as may be agreed upon by the parties to the contract. (d) The honoring of a credit card pursuant to subdivision (b) hereof constitutes payment of the amount owing to the court, city, county, city and county, or other public agency as of the date the credit card is honored, provided the credit card draft is paid following its due presentment to a card issuer or draft purchaser. (e) It any credit card draft is not paid following due presentment to a card issuer or draft purchaser or is charged back to the court, city, county, city and county, or other public agency for any reason, any record of payment made by the court, city, or other littp://www.leginfo.ca-gov/cgi-bin/waisgate?W AISdocID=78213410957+0+0+0&WAISactic.. 8/1/2003 AUG-04-03 12:37PM FROM- T-459 P-005/0O5 F-225 public agency honoring the credit card shall be void. Any receipt issued in acknowledgment of payment shall also be void. The obligation of the cardholder shall continue as an outstanding obligation as if no payment had been attempted. (f) Notwithstanding Title 1.3 (commencing with Section 1747) of Part 4 of Division 3 of the Civil Code, a court, city, county, city , �r4�si �� c � to e tkx� a�xa �d�kt '8d bit � ,�g�FAo3z irc eges�" n= sragrp3i' d' ) of avbilizri �on �lcr Any fee imposed by a court pursuant to this subdivision shall be approved,by the Judicial Council T e smpcssed,S�y otlsex p � �y �u� �h�s y aubdssri� t ,. e�v£ a ered,4rt,,.^�"'*:. , a1� be .�gp�ved;bi! khe,: ; averztn .,"` jfi` estgonsible far theibeal dcis$oxsa crf the pu7ilic,. agexicy� fst >?ees a di(icoui to prc ded, for,s�#Yde,Y paragraph 01 0t etOsctiv3sion Cc), shall be didutted cr aceouuUd foi„grior too. statue©ry or...ahlier cla;stributipn of, ftttc , xecusvee3.`frsm the' said; issue: ar PXs;.' , iurcliaeer to tt�m e�Epcfkh tint rec -a::iY ofii' Che dardh©1z�`ei pttYsua#tt �a subdivision Ff) . (h) The Judicial Council may enter into a master agreement with one or more credit card issuers or draft purchasers for the acceptance and payment of credit card drafts received by the courts. Any court may join in any of these master agreements or may enter into a separate agreement with a credit card issuer or draft purchaser. http://www.leginfo.ca.gov/cgi-bin/waisgate?WAISdocID=78213410957+0+0+0&WAISactit.. 8/1/2003 BPI BANKCARD PROCESSING INTERNATIONAL, 1 Team Dr. Ste B O'Fa►lon,MO 63366 636/978-9953 888/442-3939 636l281-0853 Fax July 18, 2003 To: Thank you for considering Bankcard Processing International for your credit card processing needs. We value your business and will do whatever it takes to make you a satisfied customer. All of our equipment has a lifetime guarantee as well as a 24-hour help desk to assist in any problems or questions you may have. Listed below you will find the rates for which you have been quoted. Rate For Keyed Transactions: 2.15% f d, o0 Rate For Swiped Transactions: 1.65% 1, 60 °!o t4c(}ive 11 la3 Transaction Fee: .20 Monthly Statement Fee: $10.00 Transaction Fee for E-Check: .95 Nurit 2085 Credit Card Machine: $450.00 You will be able to take all check cards, which are the debit cards with the visa logo on them with no extra fees. You will also be able to look at all your reporting on Iine. This is updated daily so today you can look at yesterdays transactions. Again, I would like to thank you for your business. Please call me if you should have any questions(888)442 - 3939. Sincerely, Jeff Maine Bankcard Processing International Things I will need to set you up 1. MPA agreement signed. 2. A voided check from business account. 3. 2001or 2002 Year end financial statements on each business.