Bond Planning: Who, What, When, Where & Why to Meet Your Building Needs FAC14: Room 105 Thursday April 14, 4:15 p.m. - 5:15 p.m.
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1 APRIL 13-16, 2016 Bond Planning: Who, What, When, Where & Why to Meet Your Building Needs FAC14: Room 105 Thursday April 14, 4:15 p.m. - 5:15 p.m. THESE MATERIALS HAVE BEEN PREPARED BY THE SAN DIEGO / IMPERIAL SECTION FACILITIES PROFESSIONAL COUNCIL THEY HAVE NOT BEEN REVIEWED BY STATE CASBO FOR APPROVAL, SO THEREFORE ARE NOT AN OFFICIAL STATEMENT OF CASBO
2 Overview Introductions General Obligation Bond Planning Master Planning 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 2
3 Presenters Presider Tom Silva; Retired SDCOE ; Associate w/ School Site Solutions, Inc. Speaker John Dominguez; President, School Site Solutions, Inc. Speaker Joe Vela; Principal, Aedis Architects Speaker Tova Corman; Exec. Dir. Facilities Plng & Dev p: San Marcos Unified 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 3
4 What Are General Obligation Bonds? General Obligation Bonds are Voter Approved Debt Two Types: Proposition 39 55% Voter Approval Proposition 46 66% Voter Approval Repaid by taxes place on county tax bills Entire School District Tax is based on assessed value of the property (Ad Valorum) Uses of Proceeds Site Acquisition; New Facilities; Modernization; Technology Upgrades; Deferred Maintenance; Facility Expansion; FF & E if a prop 39 G.O. Bond 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 4
5 What is My Maximum Bonding Amount? Maximum amount based on 1) A Percent of Current Total District Assessed Value less debt of previous bond issues, and 2) Voter approval of the amount identified on the ballot Percentage is based on type of District Unified School District: 2.5% of A.V. on latest tax roll Union School Districts: 1.5% of A.V. on latest tax roll If a Prop 39 G.O. Bond additional limits on tax levy Unified School Districts: No more than $60 per $100K of A.V. Union School Districts: No more than $30 per $100K of A.V CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 5
6 What If I Have Special Tax Districts? School Facilities Improvement District An SFID is a G.O. Bond placed on a portion of the District Carve Existing Special Tax Districts (CFDs) from the SFID Boundary Can Exclude areas such as senior housing Poway Unified SFID Debt Obligations Repaid by taxes place on county tax bills Tax is based on assessed value of the property (Ad Valorum) Uses of Proceeds Site Acquisition; New Facilities; Modernization; Technology Upgrades; Deferred Maintenance; Facility Expansion; FF & E if a prop 39 G.O. Bond Tustin Unified 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 6
7 Steps in Successful Bond Election Understand Community Call for an Election Develop Plan Make Critical Decisions Refine Plan 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 7
8 Bond Team Financial Advisor Facilities Consultant School District Legal Counsel Survey Consultant Team Before Election Facilities Master Planning Consultant Provides data on Facilities and Future Need Represents the District Survey Consultant (Bond Consultant) Campaign Polling Expert Gauge the Pulse of the Community Identify the Voter and Voting Profile of the Community Prepares and Conducts a Bond Survey Presents District with Findings Bond Counsel Renders opinion on validity of issue Prepares resolutions, legal documents and bond calendar Financial Advisor Prepares preliminary tax scenarios for the board Advises on impacts of various tax levies Provides estimated total costs of and life of bond debt 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 8
9 Bond Team Financial Advisor Underwriter Facilities Consultant School District Legal Counsel Survey Consultant Team After Election Municipal Advisor Only member of the team with a fiduciary responsibility to District Underwriter Offers District with Bond Sale Options, for example, a negotiated sale, or a competitive sale Develops bond structure and timing Sells the bonds to the investors Underwriter s Counsel Typically selected by underwrite 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 9
10 Bond Team Arbitrage Consultant Disclosure Consultant Facilities Consultant School District Trustee / Fiscal Agent Legal Counsel Team After Election Trustee / Fiscal Agent Ensures bond holders are paid Holds/invest bond proceeds Represents Bond Holders Disclosure Consultant / Dissemination Agent Works with District on Continuing Disclosure report Monitors rating changes and other Material Events that may affect the bonds that were sold Arbitrage Consultant Ensures that proceeds do not exceed interest limitations 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 10
11 Min. 88 days before election 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 11
12 School District G. O. Bond Types Characteristic Traditional G.O. Bond 66.7% Affirmative Vote Proposition 39 55% Affirmative Vote Minimum affirmative votes Two-thirds of votes cast. 55% of votes cast. Facilities eligible to be financed with bonds Purchase or improvement of real property (purchase of land, construction of buildings, and acquisition or construction of permanent improvements to land or buildings). Construction, reconstruction, rehabilitation, or replacement of school facilities, including furnishings and equipment, and the acquisition or lease of real property. Can school furnishings and equipment be financed with bonds? No. Yes. Maximum annual tax per bond election Not limited. Annual tax is determined by relationship between annual bond payment and assessed value of taxable property in the school district. $30 per $100,000 of assessed valuation in elementary or high school district; $60 per $100,000 of assessed valuation in unified school district; $25 per $100,000 of assessed valuation in community college district CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 12 12
13 School District G. O. Bond Types Characteristic Accountability requirements Citizens Oversight Committee Traditional G.O. Bond 66.7% Affirmative Vote None required. Could be established at the discretion of the school district. Current law requires that bond proceeds be spent only on authorized real property improvements, and that the ballot measure identify the use of bond proceeds. None required. Could be established at the discretion of the school district. Proposition 39 55% Affirmative Vote List of the specific projects to be funded from bonds; Confirmation that the bond proceeds are used only for purposes permitted by law, and not for teacher and administrator salaries and other school operating expenses; An annual performance audit to ensure that funds have been spent only on the specified list of projects; An annual financial audit of the bond proceeds until all proceeds have been spent. Independent committee appointed by governing board within 60 days of confirmation of election results; Specific Representation on the Committee; Brown Act Meetings; Advisory to the Board; Not to Make Policy; Review Consistency with Voters Approval CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 13 13
14 Master Planning Long Term Facilities Master Plan Broad Brush Master Plan Facilities Needs Assessment Combination of Above Priorities Funding Implementation 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 14
15 Master Planning Highlights Do the demographics show growing or declining enrollment? If growing, where and by how much? How many classrooms or new schools will I need? When will I need them If declining enrollment, what is the rate of decline and where? What will we do with the empty classrooms? Do we need to close or consolidate schools? Opportunities for Charter Schools? 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 15
16 Master Planning Highlights Facilities Inventory How many buildings and how much square feet of building area? How old are the buildings and what shape are they in? Do the classrooms and schools align with current and proposed curriculum? What is the Facilities Condition Index rating for buildings and sites Estimated Cost for replacement or Reconstruction of buildings Estimated Cost for systems and materials needs New facilities? Replacement Facilities? 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 16
17 Master Plan Tips for Bond Information Prepare a 1-Page Snapshot of District Needs Demonstrate Parity & Equity Something for Every School Alignment with the Educational Program Alignment with the Local Control Action Plan Develop a Facilities Improvement Priority List Level 1- Health and Safety Improvements & Code Related Upgrades Level 2 Improvements needed to conform to educational program and to abate deteriorating conditions Level 3 Improvements that would be good if money is available (i.e. pools) Prepare a snapshot of the funding program Bond Proceeds W % of Need Developer Fees X % of Need State SFP Funding Y % of Need Other Funds (Grants / Sale of Surplus Property Z % of Need 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 17
18 Master Plan Tips for Bond Information Develop a Facilities Improvement Priority List Level 1- Health and Safety Improvements & Code Related Upgrades Level 2 Improvements needed to conform to educational program and to abate deteriorating conditions Level 3 Improvements that would be good if money is available (i.e. pools) Prepare a snapshot of the funding program Bond Proceeds W % of Need Developer Fees X % of Need State SFP Funding Y % of Need Other Funds (Grants / Sale of Surplus Property Z % of Need 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 18
19 Master Plan Tips for Bond Information Prepare a snapshot of the funding program Bond Proceeds W % of Need Developer Fees X % of Need State SFP Funding Y % of Need Other Funds (Grants / Sale of Surplus Property Z % of Need Escalation and Economic Climate 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 19
20 Master Plan Tips for Bond Information Implementation Plan Schedule 2016 CASBO ANNUAL CONFERENCE & CALFORNIA SCHOOL BUSINESS EXPO 20
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