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HomeMy WebLinkAboutResolution 2018-019 N.C.S. 02/05/2018Resolution No. 2018 -019 N.C.S. of the City of Petaluma, California AUTHORIZING THE ESTABLISHMENT OF INTERFUND LOANS FROM THE WASTEWATER UTILITY, WATER UTILITY AND RISK INTERNAL SERVICE FUNDS TO THE EMPLOYEE BENEFIT FUND, IN AN AGGREGATE AMOUNT NOT TO EXCEED $6,750,330 FOR THE PAY DOWN OF THE PERS UNFUNDED LIABILITY WHEREAS, the City Council desires to pay down the PERS unfunded liability for the purpose of generating PERS savings for both the Miscellaneous and Safety Ca1PERS plans; and WHEREAS, adequate funding does not currently exist in the Employee Benefit Fund for the pay down of the PERS unfunded liability; and WHEREAS, it is the policy of the City Council that interfund loans greater than one year may be approved, provided that such loans are repaid in fifteen (15) years or less, and that interest should be paid on such loans; and NOW, THEREFORE, BE IT RESOLVED that the City Council hereby approves interfund loans from the Wastewater Utility, Water Utility and Risk Internal Service Fund to the Employee Benefit Fund. 1. The interfund loans shall be formalized pursuant to a Promissory Note, attached and incorporated herein as Exhibit A. 2. The loan amounts shall not exceed the following unless authorized by the City Council: Wastewater Utility $4,050,198 Water Utility $1,350,066 Risk Fund $1,350,066 3. Interest shall be charged at the rate of 1.75% per annum, and shall accrue annually; except that, in no event, shall the rate of interest be less than the Local Agency Investment Fund rate, calculated annually at the time the City's budget is prepared. Resolution No. 2018 -019 N.C.S. Page 1 3. The first loan payment, including interest, shall be made during FY 18 -19, and every year thereafter, in 15 equal installments, such that the entire principal and interest shall be repaid on or before June 30, 2033, unless extended by the City Council. 4. Payment of the full amount of principal advanced and any interest otherwise unpaid shall be made no later than June 30, 2033, unless extended by the City Council. 5. The City Manager and Finance Director /City Treasurer are hereby authorized to execute the Promissory Note and any associated documents that may be subsequently needed. Under the power and authority conferred upon this Council by the Charter of said City. REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the Appr d as to Council of the City of Petaluma at a Regular meeting on the 5`h day of February 2018, by the following vote: i, City A orney AYES: Albertson, Barrett, Mayor Glass, Vice Mayor Healy, Kearney, King, Miller Resolution No. 2018 -019 N.C.S. Page 2 EXHIBIT A CITY OF PETALUMA, CA PROMISSORY NOTE FOR INTERFUND LOAN This Promissory Note (Note) for an interfund loan is executed as of February 5, 2018 by the City Treasurer of the City of Petaluma, acting as custodian of the funds of the City of Petaluma, and the City Manager of the City, acting for the City Council in implementation of the directives and authority of Resolution No. 2018 -019 N.C.S., adopted on February 5, 2018. 1. The Treasurer shall transfer to the Employee Benefit Fund, from the Wastewater Enterprise Fund, $4,050,198; Water Enterprise Fund, $1,350,066; and the Risk Internal Service Fund, $1,350,066 for the pay down of the PERS unfunded liability. 2. Interest shall accrue annually, compounding monthly, beginning March 1, 2018, on the principal sum at the rate of 1.75% per annum; that, in no event, shall the rate of interest be less than the Local Agency Investment Fund rate, calculated annually at the time the City's budget is prepared. 3. Payment of principal and all interest accrued shall begin on June 30, 2019, and shall be made in 15 equal annual installments such that the entire principal and accrued interest shall be fully repaid on or before June 30, 2033. 4. The full sum of the interfund loan including all principal and interest otherwise remaining unpaid pursuant to this Promissory Note is due and payable no later than June 30, 2033. The full sum or any partial payment of principal may be prepaid with no penalty. 5. This Note is subject to the terms of the City of Petaluma of Resolution No. 2018 -019 N.C.S. Executed as of the date first above written CITY OF PETALUMA, CA By: City Treasurer City Manager Approved as to form this day of 2018. City Attorney Resolution No. 2018 -019 N.C.S. Page 3