CITY OF ST. AUGUSTINE, FLORIDA
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1 CITY OF ST. AUGUSTINE, FLORIDA Water and Sewer Revenue Refunding Bonds, Series 2012, $15,930,000, Dated: December 11, 2012 Water and Sewer Revenue Refunding Bonds, Series 2005, $21,435,000, Dated: July 7, 2005 Water and Sewer Revenue Bonds, Series 2003, $9,363,853.55, Dated: November 25, 2003 Historical Results of Operations and Bond Service Coverage Fiscal Years Ended Revenues' Cost of Operation & Maintenance See page 129 Net Revenue Bond Service Requirement Total x x x x x Ten Largest Water Customers Customer Usage for Fiscal Year Ended (in gallons) See page Historical Water Customers and Sales Water Sales Fiscal Year Water Customers (Thousands of Gallons) Ended September 30, Inside City Outside City Total Inside City Outside City Total ,243 2,264 8, , ,888 1,054,327 See page ,259 2,535 8, , ,448 1,046,058 6,307 2,710 9, , , ,062 6,528 3,169 9, , , ,109 6,642 3,594 10, , , ,734 6,741 3,858 10, , , ,787 7,000 4,058 11, , , ,077 7,047 4,183 11, , , ,158 6,988 4,419 11, , , ,392 6,793 4,440 11, , , ,281
2 Water Treatment Plants Historical Daily Flows Annual Average Maximum Monthly See page 140 Fiscal Year Daily Flow Average Daily Flow Ended (Millions of Gallons (Millions of Gallons September 30, Per Day) Per Day) Historical Sewer Customers Fiscal Year Ended September 30, Inside City Outside City Total See page , ,798 5, ,731 5,871 1,113 6,984 5,901 1,336 7,237 6,151 1,336 7,487 6,283 1,586 7,869 6,651 1,859 8,510 6,674 1,998 8,672 6,697 2,134 8,831 6,704 2,210 8,914 6,374 2,332 8,706 Wastewater Treatment Plants Historical Daily Flows Annual Average Maximum Monthly Fiscal Year Daily Flow Average Daily Flow Ended (Millions of Gallons (Millions of Gallons September 30, Per Day) Per Day) See page
3 Historical and Present Water and Sewer Rates Water and Sewer Utilities Historical Rate Structures Effective October 1, Water Sewer Minimum Charge Additional Additional Flow Rate Minimum Charge Minimum Charge Service Area Gal./ Month Charge per 1,000 Gal. Charge per 1,000 Gal. Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City 3, Outside City 3, Inside City Outside City Inside City Outside City See page 141
4 Net Debt Statement Computation of Direct Debt Direct Debt/ Overlapping Debt General Non-Self Self Certificate of Obligation Supporting Supporting Participation Debt Revenue Bond Revenue Bonds See pages Total Direct Debt St. Johns County, Florida Computation of Overlapping Debt General Non-Self Self Certification of Obligation Supporting Supporting Participation Debt Revenue Bond Revenue Bonds Total Overlapping Debt Total Direct/ Overlapping Debt
5 Direct and Overlapping General Obligation Debt Per Capita As a Percent of Taxable Assessed Valuation As a Percent of Total Just Valuation Direct and Overlapping General Obligation and Non-Self Supporting Revenue Debt and Long-Term Notes Payable Per Capita As a Percent of Taxable Assessed Valuation As a Percent of Total Assessed Valuation Computation of Direct and Overlapping Debt DEBT RATIOS
6 Capital Improvement Refunding Revenue Bonds, Series 2011B, $10,440,000, Dated: December 28, 2011 Capital Improvement Revenue Bonds, Series 2011, $16,215,000, Dated: April 5, 2011 Capital Improvement and Refunding Bonds, Series 2004, $22,155,000, Dated: September 15, 2004 (Insert Required Information) GENERAL INFORMATION REGARDING NON-AD VALOREM REVENUES Series 2011B, 2011 Legally Available Non-Ad Valorem Revenues Series 2011B, 2011, 2004 Fiscal Years Ended September Revenues: Franchise Fees $ 1,231,158 $ 1,464,650 $ 1,415,038 $ 1,534,080 $ 1,447,746 Public Service Taxes 707, , ,872 1,042,589 1,014,901 Communication Service Tax 894, ,119 1,046,752 1,133,430 1,108,214 Six Cent Local Option Fuel Tax 611, , , , ,976 Occupational Licenses 145, , , , ,713 Building and Sign Permits 265, , , , ,331 Other Permits and Licenses 101,735 24,457 22,195 50,159 45,264 State Revenue Sharing 1,689,308 1,569,489 1,525,328 1,540,097 1,582,415 County Revenue Sharing 40,054 39,038 38,428 38,777 22,593 General Government Service Fees 51,341 41,013 36,417 49,034 55,978 Parking Fees 748,445 1,213,660 1,271,345 1,391,528 1,765,464 County Court Fines 67,437 45,413 56,891 56,883 54,615 Violations of Local Ordinance 27,504 32,418 52,618 47,971 17,370 Parking Fines and Forfeitures 276, , , , ,680 Interest Earnings 335,543 98,034 32,093 24,326 30,337 Rental Income 803, , ,834 1,151,374 1,263,720 Stormwater Revenues 847, , ,087 1,120,813 2,592,743 Municipal Marina Revenues 2,728,022 2,010,009 2,269,165 2,554,847 2,886,173 Other Miscellaneous Revenue 365, , ,741 1,092, ,929 All Non-Ad Valorem Revenues $ 11,938,565 $ 11,141,541 $ 11,788,419 $ 13,840,986 $ 15,315,162 Not Legally Available to Pay Debt Service on the Bonds 4,552,812 3,636,838 4,135,216 4,941,013 Legally Available to Pay Debt Service on the Bonds $ 7,385,753 $ 7,504,703 $ 7,653,204 $ 8,899,973 $ 15,315,162 Administrative Transfers $ 2,675,852 $ 2,306,131 $ 1,983,565 $ 1,798,736 $ 1,979,089 Operating Transfers 938, , , , ,687 Other Transfers 218,878 79,003 5, , ,370 Total Legally Available to Pay Debt Service on the Bonds $ 11,219,195 $ 10,717,464 $ 10,493,284 $ 11,543,092 $ 19,062,308 Debt Service Schedule For Non-Ad Valorem Revenue Obligations Series 2011B, 2011, 2004 Description Source of Security Principal Amount Maximum Annual Outstanding Final Maturity Debt Service see Note 6 beginning on page 82
7 CERTAIN FINANCIAL MATTERS Series 2011B, 2011 (Insert Required Information) General Fund Revenues and Expenses See page 50. REVENUES Taxes $ 13,332,620 $ 13,517,204 $ 13,263,435 $ 11,950,833 $ 11,058,607 Intergovernmental 2,245,402 2,333,177 2,591,499 1,578,874 1,605,008 Licenses, Permits and Fees 3,214,860 3,664,195 3,982,266 2,746,002 3,218,885 Fines and Forfeitures 371, , , , ,665 Administrative Service Charges 2,675,852 2,306,131 1,983,565 1,798,737 1,979,089 Investment Income 335,543 98,035 32,093 24,326 30,337 Proceeds from Sale of Land Miscellaneous 1,543,235 1,726,757 1,676,703 4,995,917 4,464,133 TOTAL REVENUES $ 23,719,446 $ 23,939,922 $ 23,810,435 $ 23,388,349 $ 22,612,724 EXPENDITURES Current: General Government 7,025,791 7,144,545 7,169,422 6,643,736 6,863,118 Public Safety 7,823,977 8,157,878 8,143,485 8,199,851 8,160,380 Physical Environment 3,489,882 3,354,800 3,346,170 3,833,649 3,677,011 Transportation 1,152,404 1,102,977 1,112, , ,598 Culture/ Recreation 505, , , , ,285 Capital Outlay 935,071 1,063,839 1,689,786 1,446,082 1,259,773 Debt Service 158,142 Total expenditures $ 20,932,845 $ 21,349,627 $ 21,979,202 $ 20,856,626 $ 20,778,307 EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 2,786,601 2,590,295 1,831,233 2,531,723 1,834,417 OTHER FINANCING SOURCES (USES) Transfers in 1,158, , , ,194 2,096,057 Transfers out (2,463,716) (5,216,409) (3,540,876) (4,428,623) (4,308,960) Issuance of Refunding bonds 16,215,000 6,971,120 Bonds refunded (6,720,721) Premium paid (67,206) Discount on issuance (685,827) (74,404) BEGINNING FUND BALANCE 12,698,432 14,179,471 12,460,194 11,607,122 25,922,589 ENDING FUND BALANCE $ 14,179,471 $ 12,460,194 $ 11,607,122 $ 25,922,589 $ 25,652,892 Reserved Portion $ 1,208,861 $ 1,060,567 $ 902,849 $ 2,151,810 $ 18,459,303 Unreserved Portion $ 12,970,610 $ 11,399,627 $ 10,704,273 $ 23,770,779 $ 7,193,589 LIABILITIES OF THE CITY Series 2011B, 2011 (Insert Required Information)
8 Direct Debt Revenue Bonds Principal Amount Principal Outstanding after Amount Issued October 1, 2012 See page 130 Total Direct Debt PENSION AND OTHER POST EMPLOYMENT BENEFIT PLANS Series 2011B, 2011 (Insert Required Information) General Employees' Retirement System Funding Policy, Contributions, Status and Progress Funded Status Information for the Plan (in thousands) Actuarial Actuarial Accrued UAAL as a % Actuarial Market Value Value of Liability (AAL) Unfunded AAL Funded Covered of Covered Valuation Date of Assets Assets Entry Age (UAAL) Ratio Payroll Payroll 9/30/2006 $ 20,279 $ 20,135 $ 22,726 $ 2, % $ 8, % 9/30/ ,074 22,172 25,909 3, , /30/ ,443 23,258 27,153 3, , /30/ ,858 23,817 29,574 5, , /30/ ,094 24,932 31,861 6, , /30/ ,235 25,072 33,935 8, , /30/ ,559 24,961 35,346 10, , Actuarial Assumptions and Actuarial Cost Method Fiscal Year Annual Pension Percentage of Net Pension Ended Cost (APC) APC Contributed Asset 9/30/2009 $ 1,157, % $ (593,598) 9/30/2010 1,250, (549,216) 9/30/2011 1,375, (349,598) 9/30/2012 1,503, (307,755) The City's Annual Pension Cost and Net Pension Obligation (the "NPO") to the General System For Fiscal Year Ended Fiscal Year Ended Annual Annual Required City Contribution (ARC) $ 1,481,755 Interest on NPO (27,094) Adjustment to ARC 48,378 Annual Pension Cost 1,503,039 Contributions Made 1,461,196 Decrease in NPO 41,843 NPO Beginning of Year (349,598) NPO End of Year $ (307,755)
9 Police Officers' Retirement System Funding Policy, Contributions, Status and Progress Funded Status Information for the Plan (in thousands) Actuarial Actuarial Accrued UAAL as a % Actuarial Market Value Value of Liability (AAL) Unfunded AAL Funded Covered of Covered Valuation Date of Assets Assets Entry Age (UAAL) Ratio Payroll Payroll 9/30/2006 $ 11,447 $ 11,383 $ 11,846 $ % $ 2, % 9/30/ ,991 12,424 12, , /30/ ,195 12,951 13, , /30/ ,782 12,759 13, , /30/ ,606 13,078 13, , /30/ ,012 13,299 13, , /30/ ,129 13,243 14,280 1, , Actuarial Assumptions and Actuarial Cost Method Fiscal Year Annual Pension Percentage of Net Pension Ended Cost (APC) APC Contributed (Asset) 9/30/2009 $ 407,169 85% $ (103,824) 9/30/ , (35,736) 9/30/ , ,935 9/30/ , ,556 The City's Annual Pension Cost and NPO to the Police System For Fiscal Year Ended Fiscal Year Ended Annual Annual Required City Contribution (ARC) $ 608,954 Interest on NPO 3,095 Adjustment to ARC (4,983) Annual Pension Cost 607,066 Contributions Made (544,445) Decrease in NPO 62,621 NPO Beginning of Year 39,935 NPO End of Year $ 102,556 Firefighters' Retirement System Funding Policy, Contributions, Status and Progress Funded Status Information for the Plan (in thousands) Actuarial Actuarial Accrued UAAL as a % Actuarial Market Value Value of Liability (AAL) Unfunded AAL Funded Covered of Covered Valuation Date of Assets Assets Entry Age (UAAL) Ratio Payroll Payroll 9/30/2006 $ 7,776 $ 7,428 $ 8,771 $ 1, % $ % 9/30/2007 8,763 8,089 9,377 1, , /30/2008 7,458 8,222 8,031 (191) ,413 (13.50) 9/30/2009 7,443 8,301 8,192 (109) ,456 (7.50) 9/30/2010 7,991 8,390 8,207 (183) ,234 (14.83) 9/30/2011 7,857 8,139 7,909 (230) ,349 (17.05) 9/30/2012 9,387 8,583 8,399 (184) ,512 (12.17)
10 Annual Pension Cost Fiscal Year Annual Pension Percentage of Net Pension Ended Cost (APC) APC Contributed (Asset) 9/30/2009 $ 138, % $ (380,252) 9/30/ , (370,880) 9/30/ , (344,805) 9/30/ , (324,885) Fiscal Year Ended Annual Annual Required City Contribution (ARC) $ 268,282 Interest on NPO (25,860) Adjustment to ARC 45,781 Annual Pension Cost 288,203 Contributions Made (268,283) Increase in NPO 19,920 NPO Beginning of Year (344,805) NPO End of Year $ (324,885) Other Post-Employment Benefit Plan Significant actuarial assumptions and methods used to estimate OPEB liability Valuation Date: Actuarial cost method: Amortization method: Amortization period: Assumed rate of return on investments: Projected Unit Credit Cost Method Level Dollar Payment 30-Year Period 4.5% per annum Assumed healthcare cost trend rates: Fiscal Year Ending Percent Increase % % % % 2014-Thereafter 5.00% Annual OPEB Cost and Net OPEB Obligation Annual Required City Contribution (ARC) $ 238,486 Interest on Plan Obligation 14,812 Adjustment to ARC (20,208) Annual Pension Retiree Cost 233,090 Contributions Made (110,995) Increase in Plan Obligation 122,095 Plan Obligation Beginning of Year 329,167 Plan Obligation End of Year $ 451,262 The City's percentage of annual OPEB cost contributed to the OPEB Plan, and the net OPEB obligation for the fiscal year ended Percentage of Fiscal Year Annual City City Retiree Cost Net Obligation Ending Retiree Cost Contributions Contributed (Asset) 9/30/2011 $ 224,288 $ 110,995 60% $ 329,167 9/30/ , ,757 48% 451,262
11 Issuer's Cost of Essential Services Series 2004 (Insert Required Information) Issuer's Government Fund Revenues Series 2004 Computation of the City's Governmental Fund Revenues for the last two Fiscal Years: Fiscal Year Ended September 30, 2011: Taxes See page 44 Intergovernmental Licenses, Permits and Fees Fines and Forfeitures Administrative Service Charges Investment Income Miscellaneous Total Governmental Fund Revenues Fiscal Year Ended : Ad Valorem Taxes Sales, Use and Gas Taxes Utility Service Taxes Grants Intergovernmental Franchise Fees Licenses, Permits and Other Fees Fines and Forfeitures Administrative Overhead Charges Investment Income Miscellaneous Total Governmental Fund Revenues Computation of both financial covenants relating to the issuance of additional debt payable solely from Pledgable Non-Ad Valorem Revenues Series 2004 Average Pledgable Non-Ad Valorem Revenues for Last Two Fiscal Years Maximum Annual Debt Service on Non-Ad Valorem Revenue Debt Ratio times
12 Net Debt Statement Series 2004 Computation of Direct Debt General Non-Self Self Certificate of Obligation Supporting Supporting Participation Debt Revenue Bond Revenue Bonds See page 130 Total Direct Debt St. Johns County, Florida Computation of Overlapping Debt General Non-Self Self Certification of Obligation Supporting Supporting Participation Debt Revenue Bond Revenue Bonds Total Overlapping Debt Total Direct/ Overlapping Debt
13 Direct and Overlapping General Obligation Debt Per Capita Computation of Direct and Overlapping Debt DEBT RATIOS As a Percent of Taxable Assessed Valuation As a Percent of Total Just Valuation See page 132 Direct and Overlapping General Obligation and Non-Self Supporting Revenue Debt and Long-Term Notes Payable Per Capita As a Percent of Taxable Assessed Valuation As a Percent of Total Assessed Valuation
CITY OF ST. AUGUSTINE, FLORIDA
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