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Minutes 04-02-04 MI'NUTES OF THE AGENDA PREVIEW CONFERENCE HELD ]:N CONFERENCE ROOM C, WEST WING, cI'rY HALL, BOYNTON BEACH, FLOR]:DA ON FR/DAY; APRIL 2; 2004 AT 10:00 A.M. Present Mike Ferguson, Vice Mayor Kurt Bressner, City Manager Bob Ensler, Commissioner James Cherof, City Attorney Mack McCray, Commissioner Janet Prainito, City Clerk Carl McKoy, Commissioner Absent Jerry Taylor, Mayor Vice Mayor Ferguson called the meeting to order at 10:03 a.m. V.C. Appointments to be made City Manager Bressner explained that since there are now specific requirements for some of the quasi-judicial boards, the City Clerk's Office would prepare a list of candidates who meet the qualifications. He suggested that the Commission deal with each advisory board as a group. The list of applications will be ready by April :~2th. VI.B.2. Approve the ranking of firms by the Evaluation Committee for the "DEVELOPMENT OF A STRATEGIC PLAN AND UPDATING THE RECREATLON AND OPEN SPACE ELEMENT OF THE CZTY OF BOYNTON BEACH'S COMPREHENSZVE PLAN," RFC~#025-2710-04/C3D; and to authorize the Recreation and Parks Department to conduct negotiations for compensation for services Commissioner Ensler commented that the scoring tabulations for two of the companies were so close that he would like to hear from staff why one company was chosen over the other. Commissioner McCray wanted to know the rationale for doing this project. :It was the consensus of the Commission that this item would be pulled at the Commission meeting. VI.H. Approve the performance bond for the development called Serrano, PUD (a 47 S.F.R. development abutting the east property line of Village of Golf and just north of Palrnland Drive and the L-28 canal). The bond is subject to approval by the City Attorney and issuance of the land development permit. City Attorney Cherof explained that an ordinance would be coming forward soon that would allow these types of bonds to be handled administratively. This would relieve the City Commission from reviewing and accepting these bonds; however, the Commission would still have the authority to release them. Meeting Minutes Agenda Preview Conference BovntQn Be~ch, FIQrida April 2, 201)4 VZ.L. Authorize City Manager to Prepare Letter of Approval to South Florida Water Management District for Off-Sito MiUgaUon Work for Marina Project City Manager Bressner explained that the City had come to an agreement with the South Florida Water Management District and a partial agreement with the developer. The developer is interested in mitigating the .03 acres for the sanitary sewer. The developer has not agreed with staff regarding undergrounding the electric utilities; however, discussions are continuing. City Manager Bressner requested that this item be pulled from the consent agenda for discussion at the Commission meeting. VTTT.A. Mixed Use Code Review (CDRV 04-00:L) (RE7'ABLEO ON 03/.Z6104)) The consensus of the Commission was to allow item VIII.A. to remain on the table until alter it goes back to the CRA. V:[TT.D. Special Warranty Deed conveying title from the City of Boynton Beach to Habitat for Humanity of South Palm Beach County~ ThC. for Lot 2, Block ~.2, Happy Home Heights; and Special Warranty Deed conveying title from Habitat for Humanity of South Palm Beach County, ThC. tO the City of Boynton Beach for Lot :L72, Block A, Boynton Hills (Proposed Resolution) Commissioner McCray noted that he has received telephone calls from citizens who are asking why these homes are being built next to ones with high property values. He wanted to know whether there was any notification process. City Manager Bressner explained that he did not believe that homes built by Habitat for Humanity bring down property values. He noted that on the issuance of building permits, there normally is no notice sent to adjoining property owners. Commissioner McCray requested that staff meet with him so he could address some of the concerns of citizens. TX.A. Review and di~:uss staff report on Stormwator ERU fee At the suggestion of Vice Mayor Ferguson, the wording on this item will be modified to show the monetary commitment for projects and the total revenue received from the Stormwater Fee. X.A. City Commission Workshop regarding Utilities Projects (April :~2, 2004 - 6:30 p.m. - East Water Treatment Plant) Assistant City Manager Sugerman noted that this workshop would include a brief presentation on each component of utilities. Commissioner Ensler requested that the odor control effort with the SCRWTD Board be a part of the workshop agenda. 2 Meeting Minutes Agenda Preview Conference B0yntQn Beach, FIQrida April 2, 2004 X.B. City Commission Workshop regarding Capital Zmprovement Projects - Wilson Center, Intracoastal Park, Boynton Woman's Club, Senior Center and Tennis Center (April 19, 2004 - 6:30 p.m. - Library) Commissioner McKoy requested that Nautica Park be added to the discussion at this workshop. XII.A. 1. Proposed Ordinance No. 04-011 Re: Amending Chapter 2. Zoning to establish a Suburban Mixed Use (SMU) zoning district to support and enhance development and redevelopment opportunities in suburban areas outside of the downtown redevelopment area Commissioner Ensler requested that the presentation at the Commission meeting provide an explanation that the public can understand, especially with regards to the residents' concerns regarding high-rise buildings. City Manager Bressner recommended that if there were any substantive changes to the ordinance, they should go back to the Planning & Development Board for another review. He also noted that staff should explain how an enabling ordinance works and what steps have to be taken for anybody to get a project approved under the SMU. The public is misinterpreting that all of Congress Avenue would be changed to an SMU zoning classification. He explained that developers must still come in and request rezoning for the site so there would be at least two public hearings. XII.A.2. Proposed Ordinance No. 04-013 Re: Development of Regional Impact Amendment (DRIA) approval amending the approved uses within the project, establishing a use conversion matrix and changing the name of the DRI project from Motorola to Renaissance Commons City Attorney Cherof said that there had been a request from the law firm representing the developer to table this ordinance so that it does not come for public hearing until the land use plan amendment returns after its review by DCA. XII.C.2. Proposed Resolution Re: Issuance by the City of Public Service Tax Revenue Bonds, Series 2004, not exceeding $19,000,000 in aggregate principal amount, to finance various capital expenditures of the City and to refinance the City's Public Service Tax Refunding Revenue Bonds, Series 1993 City Attorney Cherof introduced Hark Raymond, the City's long-time bond counsel. Mark Raymond distributed information regarding the bonds to the Commission. A copy is on file in the Office of the City Clerk. He explained that the bonds could be issued for three distinct purposes. ]:n 1986, and again in 1990, the City issued bonds payable from the Public Service Tax revenue to finance various capital expenditures. One was the financing of the Tradewinds judgment against the City. ]~n 1993 those bonds were refunded and will be paid off in 2011. The proposal is to refinance those bonds. Under today's market conditions, this would save the City $500,000. This is phase i of the bond issue. 3 Meeting Minutes Agenda Preview Conference B0ynt0n Beach, Florida April 2, 2004 Phase 2 is the financing of various components of the capital improvement plan. They propose to issue $8,360,000 of bonds over 14 years. Phase 3 is approximately $3M in additional money to finance the acquisition of property at Gateway Boulevard and High Ridge Road. These bonds would be paid off in 2010. The most cost effective way of getting this money is to add it to the bond issue. All three components total approximately $17.7M. Commissioner Ensler asked what the interest rate was. Mr. Raymond replied that each maturity of municipal bonds has its own interest rate. The varying interest rates and the amount of principal associated with each interest rate give a weighted average cost of the funds, which is 3.41%. Commissioner Ensler asked regarding refinancing other bonds in addition to the 1993 series. Mr. Raymond explained that the only other bond issue that he was aware of that was even a potential candidate for refinancing was the 1996 utility system revenue bond issue. There is a small piece that remains outstanding. There seems to be a potential that there will be a new money utility system revenue bond within the foreseeable future. He explained that it would be most economical to wait for that to occur to undertake the refinancing. Otherwise, the savings would tend to be swallowed up by the cost of the transaction. City Attorney Cherof suggested that the Commission consider moving items XII.C. 1 and XII.C.2 up on the agenda when more of the public would be in attendance. The consensus of the Commission was that these items would be moved to the City Manager's Report. There being no further business to be discussed, the Agenda Preview meeting properly adjourned at 11:00 a.m. CITY OF BOYNTON BEACH Aq-~EST: ' ~~mis~n~ 4 _l · ~it - April 2, 2004 --- Agenda Preview Conf. City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 Table of Contents Report ISSUE SUMMARY: Total Issue Sources And Uses l Pricing Summary 2 Deb! Service Schedule 3 NEW MONEY - $8.6 MILLION: Sources & Uses 4 Pricing Summary 5 Debt Service Schedule 6 REFUNDS SERIES 1993: Sources & Uses 7 Pricing Summary 8 Debt Service Schedule 9 Debt Service Comparison 10 NEW MONEY - $2.9 MILLION: Sources & Uses I I Pricing Summary 12 Debt Service Schedule 13 Series 2004- Level Surer I Issue Summary I 4/2/2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 Total Issue Sources And Uses Dated 05101/2004 I Delivered 0510112004 New Money - Refunds New Money - Issue $8.6 million Series 1993 $2.9 million Summary Sources Of Funds Par Amount of Bonds $8,360,000.00 $6,380,000.00 $2,945,000.00 $17,685,000.00 Reofferin[~ Premium 378,011.00 98,038.00 1,132.50 477,181.50 Transfers from Prior lssue Deb! Service Funds 983,941.25 983,941.25 Transfers from Prior Issue DSR Funds 984,543.75 984 543.75 Total Sources $8,738,011.00 $8,446,523.00 $2,946,132.50 $20,130.666.50 Uses Of Funds Total Undcrwriter's Discount (0.311%) 25,999.60 19,841.80 9,158.95 55.000.35 Costs of Issuance 47,271.70 36,075.77 16,652.53 100,000.00 Gross Bond Insurance Premium 43,057.37 25,545.92 11,321.24 79,924.53 Surety Bond Fee 16,720.00 12,760.00 5,890.00 35,370.00 Deposit to Project Construction Fund 8,600,000.00 2,900,000.00 I 1,500,000.00 Deposit to Current Refunding Fund 8,356,141.25 8,356,141.25 Rounding Amount 4,962.33 (3,84134) 3,109.78 4,230.37 Total Uses $8,738,011.00 $8,446,523.00 $2,946,132.50 $20,130,666.50 Series 2004- Level Surer I Issue Summary I 4/2/2004 J 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 Pricing Summary Type of Maturity Bond Coupon Yield Maturity Value Price Dollar Price 11/01/2004 Serial Coupon 2.000% 1.000% 525,000.00 100.497% 527,609.25 11/01/2005 Serial Coupon 2.000% 1.480% 440,000.00 100.768% 443,379.20 11/01/2005 Serial Coupon 2.000% 1.080% 855,000.00 101.365% 866,670.75 11/01/2006 Serial Coupon 2.000% 1.810% 450,000.00 100.462% 452,079.00 11/01/2006 Serial Coupon 2.000% 1.480% 870,000.00 101.271% 881,057.70 11/01/2007 Serial Coupon 2.000% 2.180% 460,000.00 99.396% 457,221.60 11/01/2007 Serial Coupon 2.000% 1.810% 890,000.00 100.641% 895,704.90 11/01/2008 Serial Coupon 2.125% 2.470% 465,000.00 98.539% 458,206.35 11/01/2008 Serial Coupon 2.125% 2.180% 905,000.00 99.765% 902,873.25 11/01/2009 Serial Coupon 3.000% 2.780% 480,000.00 101.I 14% 485,347.20 11/01/2009 Serial Coupon 3.000% 2.470% 925,000.00 102.710% 950,067.50 11/01/2010 Serial Coupon 3.000% 3.030% 495,000.00 99.824% 494,128.80 11/01/2010 Serial Coupon 3.000% 2.780% 955,000.00 101.300% 967,415.00 11/01/2011 Serial Coupon 3.000% 3.030% 980,000.00 99.800% 978,040.00 11/01/2012 Serial Coupon 4.000% 3.250% 1,010,000.00 105.531% 1,065,863.10 11/01/2013 Serial Coupon 4.000% 3.400% 1,050,000.00 104.836% 1,100,778.00 11/01/2014 Serial Coupon 4.000% 3.560% 1,095,000.00 103.826% 1,136,894.70 11/01/2015 Serial Coupon 4.000% 3.700% 1,135,000.00 102.590% c 1,164,396.50 11/01/2016 Serial Coupon 4.000% 3.810% 1,180,000.00 101.631% c 1,199,245.80 11/01/2017 Serial Coupon 5.000% 3.940% 1,230,000.00 109.043% e 1,341,228.90 11/01/2018 Serial Coupon 5.000% 4.050°/0 1,290,000.00 108.060% c 1,393,974.00 Total $17,685,000.00 $18,162,181.50 Bid Information Par Amount of Bonds $17,685,000.00 Reofferin$ Premium or (Discount~ 477,181.50 Gross Production $18,162,181.50 Total Underwriter's Discount (0.311°/0) $(55,000.35) Bid (102.387%) 18,107,181.15 Total Purchase Price $18,107,181.15 Bond Year Dollars $134,067.50 Avexa~e Life 7.581 Years Avera~[e Coupon 3.8417822% Net Interest Cost (NIC) 3.5268803% Tree Interest Cost (TIC) 3.4150861% Series 2004 - Level Surer I Issue Summery I 412/2004 ~ 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 Debt Service Schedule Date Principal Coupon Interest Total P+I 11/01/2004 525,000.00 2.000% 289 381.26 814,381.26 11/01/2005 1,295,000.00 2.000% 568 262.52 1,863,262.52 11/01/2006 1,320,000.00 2.000% 542 362.52 1,862,362.52 11/01/2007 1,350,000.00 2.000% 515 962.52 1,865,962.52 11/01/2008 1,370,000.00 2.125% 488 962.52 1,858,962.52 11/01/2009 1,405,000.00 3.000% 459 850.00 1,864,850.00 11/01/2010 1,450,000.00 3.000% 417 700.00 1,867,700.00 11/01/2011 980,000.00 3.000% 374 200.00 1,354,200.00 11/01/2012 1,010,000.00 4.000% 344 800.00 1,354,800.00 11/01/2013 1,050,000.00 4.000% 304 400.00 1,354,400.00 11/01/2014 1,095,000.00 4.000% 262 400.00 1,357,400.00 11/01/2015 1,135,000.00 4.000% 218 600.00 1,353,600.00 11/01/2016 I, 180,000.00 4.000% 173 200.00 1,353,200.00 11/01/2017 1,230,000.00 5.000% 126 000.00 1,356,000.00 11/01/2018 1,290,000.00 5.000% 64,500.00 1,354,500.00 Total $17,685,000.00 $5,150,581.34 $22,835,581.34 Yield Statistics Bond Year Dollars $134,067.50 Aveca~e Life 7.581 Years Average Coupon 3.8417822% Net Interest Cost (NIC) 3.5268803% True Interest Cost (TIC) 3.4150861% Bond Yield for Atbilra~e Purposes 3.3821022% All Inclusive Cost (AIC) 3.6009926% IRS Form 8038 Net Interest Cost 3.3547510% Weighted Average Maturit~ 7.670 Years Series 2004 - Level Surer [ Issue Summary J 4/2/2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $8.6 million new money Sources & Uses Dated 0510112004 [ Delivered 0510112004 Sources Of Funds Par Amount of Bonds $8,360,000.00 Reoffering Premium 378,011.00 Total Sources $8,738,011.00 Uses Of Funds Total Underwriter's Discount (0.311%) 25,999.60 Costs of Issuance 47,271.70 Gross Bond Insurance Premium ( 35.0 bp) 43,05'L37 SureW Bond Fee 16,720.00 Deposit to Project Construction Fund 8,600,000.00 Roundin~ Amount 4,962.33 Total Uses $8,738,011.00 Series 2004 * Level SuTet ~ New Money - $8,6 million | 412]2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $8.6 million new money Pricing Summary Type of Maturity Maturity Bond Coupon Yield Value Price Dollar Price 11/01/2004 Serial Coupon 2.000% 1.000% 15,000.00 100.497% 15,074.55 11/01/2005 Serial Coupon 2.000% 1.080% 160,000.00 101.365% 162,184.00 11/01/2006 Serial Coupon 2.000% 1.480% 160,000.00 101.271% 162,033.60 11/01/2007 Serial Coupon 2.000% 1.810% 165,000.00 100.641% 166,057.65 11/01/2008 Serial Coupon 2.125% 2.180% 170,000.00 99.765% 169,600.50 11/01/2009 Serial Coupon 3.000% 2.470% 170,000.00 102.710% 174,607.00 11/01/2010 Serial Coupon 3.000% 2.780% 180,000.00 101.300% 182,340.00 11/01/2011 Serial Coupon 3.000% 3.030% 180,000.00 99.800% 179,640.00 11/01/2012 Serial Coupon 4.000% 3.250% 180,000.00 105.531% 189,955.80 11/01/2013 Serial Coupon 4.000% 3.400% 1,050,000.00 104.836% 1,100,778.00 11/01/2014 Serial Coupon 4.000% 3.560% 1,095,000.00 103.826% 1,136,894.70 11/01/2015 Serial Coupon 4.000% 3.700% 1,135,000.00 102.590% c 1,164,396.50 11/01/2016 Serial Coupon 4.000% 3.810% 1,180,000.00 101.631% c 1,199,245.80 11/01/2017 Serial Coupon 5.000% 3.940% 1,230,000.00 109.043% c 1,341,228.90 11/01/2018 Serial Coupon 5.000% 4.050% 1,290,000.00 108.060% c 1,393,974.00 Total $8,360,000.00 $8,738,011.00 Bid Information Par Amount of Bonds $8,360,000.00 Reoffering Premium or (Discount', 378,011.00 Gross Production $8,738,011.00 Total Underwriter's Discoum (0.311%) $(25,999.60) Bid (I04.211%) 8,712,011.40 Total Purchase Price $8,712,011.40 Bond Year Dollars $91,560.00 Avera~le Life 10.952 Years Average Coupon 4.3054896% Net Interest Cost (NIC) 3.9210298% True Interest Cost (TIC~ 3.7996810% Series 2004 - Level Suret J New Money - $8.6 million I 412/2004 J 9:D6 AM City of Bo),nton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $8.6 million new money Debt Service Schedule Date Principal Coupon Interest Total P+I 11/01/2004 15,000.00 2.000% 170,556.25 185,556.25 11/01/2005 160,000.00 2.000% 340,812.50 500,812.50 11/01/2006 160,000.00 2.000% 337,612.50 497,612.50 11/01/2007 165,000.00 2.000% 334,412.50 499,412.50 11/01/2008 170,000.00 2.125% 331,112.50 501,112.50 11/01/2009 170,000.00 3.000% 327,500.00 497,500.00 11/01/2010 180,000.00 3.000% 322,400.00 502,400.00 11/01/2011 180,000.00 3.000% 317,000.00 497,000.00 11/01/2012 180,000.00 4.000% 311,600.00 491,600.00 11/01/2013 1,050,000.00 4.000% 304,400.00 1,354,400.00 11/01/2014 1,095,000.00 4.000% 262,400.00 1,357,400.00 11/01/2015 1,135,000.00 4.000% 218,600.00 1,353,600.00 11/01/2016 1,180,000.00 4.000% 173,200.00 1,353,200.00 11/01/2017 1,230,000.00 5.000% 126,000.00 1,356,000.00 11/01/2018 1,290,000.00 5.000% 64,500.00 1,354,500.00 Total $8,360,000.00 $3,942,106.25 $12,302,106.25 Yield Statistics Bond Year Dollars $91,560.00 Average Life 10.952 Years Average Coupon 4.3054896% Net Interest Cost (NIC) 3.9210298% True Interest Cost (TIC~, 3.7996810% Bond Yield for Arbilra~e Purposes 3.3821022% All Inclusive Cost (AIC} 3.9423239% IRS Form 8038 Net Interest Cost 3.7047688% Weighted Averai~e Maturity 11.010 Years Series 2004 - Level Sufel ~ New Morley - $8.6 millio~ I 412/2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - Refunding of Series 1993 Sources & Uses Dated 0510112004 I Delivered 0510112004 Sources Of Funds Par Amount of Bonds $6,380,000.00 Reoffering Premium 98,038.00 Transfers from Prior Issue Debt Service Funds 983,941.25 Transfers from Prior Issue DSR Funds 984,543.75 Total Sources $8,446,523.00 Uses Of Funds Total Underwriter's Discount (0.31 I%) 19,841.80 Costs of Issuance 36,075.77 Gross Bond Insurance Premium ( 35.0 bp) 25,545.92 Surety Bond Fee 12,760.00 Deposit to Current Refunding Fund 8,356,141.25 Rounding Amount (3,841.74) Total Uses $8,446,523.00 Series 2004 - Level Surer I Refunds Series 1993 I 41 2/2004 I 9:06 AM City, of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - Reftmding of Series 1993 Pricing Summary Type of Maturity Maturity Bond Coupon Yield Value Price Dollar Price l 1/01/2004 Serial Coupon 2.0DO% 1 .DO0% 355 ,DO0.DO I D0.497% 356 764.35 11/01/2005 Serial Coupon 2.000% 1.080% 695,000.00 101.365% 704 486.75 11/01/2006 Serial Coupon 2.000% 1.480% 710,000.00 101.271% 719 024.10 11/01/2007 Serial Coupon 2.000% 1.810% 725,000.00 100.641% 729 647.25 11/01/2008 Serial Coupon 2.125% 2.180% 735,000.00 99.765% 733 272.75 11/01/2009 Serial Coupon 3.000% 2.470% 755,000.00 102.710°/3 775 460.50 11/01/2010 Serial Coupon 3.000% 2.780% 775,000.00 101.300% 785 075.00 11/01/2011 Serial Coupon 3.000% 3.030% SDO ,DO0.DO 99.800% 798 400.DO 11/01/2012 Serial Coupon 4.000% 3.250% 830,000.00 105.531% 875 907.30 Total $6,380,000.00 $6,478,038.00 Bid Information Par Amount of Bonds $6,380,000.00 Reoffering Premium or (Discount~ 98,038.00 Gross Production $6,478,038.00 Total Underwriter's Discount (0.311%) $(19,841.80) Bid (101.226%) 6,458,196.20 Total Purchase Price $6,458,196.20 Bond Year Dollars $31,085.00 Average Life 4.872 Years Average Coupon 2.9558772% Net Interest Cost (NIC) 2.7043211% True Interest Cost (TIC3 2.6648549% Series 2004. Level Surer I Refunds Series 1993 I 412/2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - Refunding of Series 1993 Debt Service Schedule Date Principal Coupon Interest Total P+I 11/01/2004 355 000.00 2.000% 84,209.38 439,209.38 11/01/2005 695 000.00 2.000% 161,318.76 856,318.76 11/01/2006 710 000.00 2.000% 147,418.76 857,418.76 11/01/2007 725 000.00 2.000% 133,218.76 858,218.76 11/01/2008 735 000.00 2.125% 118,718.76 853,718.76 11/01/2009 755 000.00 3.000% 103,100.00 858,100.00 11/01/2010 775 000.00 3.000% 80,450.00 855,450.00 11/01/2011 800 000.00 3.000% 57,200.00 857,200.00 11/01/2012 830 000.00 4.000% 33,200.00 863,200.00 Total $6,380,000.00 $918,834.42 $7,298,834.42 Yield Statistics Bond Year Dollars $31,085.00 AverSe Life 4.872 Years Average Coupon 2.9558772% Net Interest Cost (NIC} 2.7043211% True Interest Cost (TIC/ 2.6648549% Bond Yield for AFoitra~e Purposes 3.3821022% All Inclusive Cost (AIC} 2.9239658% IRS Form 8038 Net Intercs~ Cost 2.5902929% Weighted Average Maturity 4.892 Years Series2004 - Level Suret J Refunds Series 1993 I 412/2004 I 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - Refunding of Series 1993 Debt Service Comparison Date Total P+I Net New DIS Old Net DIS Savings 11/01/2004 439,209.38 443,051.12 976,557.17 533,506.05 11/01/2005 856,318.76 856,318.76 1,954,319.34 1,098,000.58 11/01/2006 857,418.76 857,418.76 1,949,819.34 1,092,400.58 11/01/2007 858,218.76 858,218.76 869,454.34 11,235.58 11/01/2008 853,718.76 853,718.76 871,201.84 17,483.08 11/01/2009 858,100.00 858,100.00 870,431.84 12,331.84 11/01/2010 855,450.00 855,450.00 ( 107,836.91 ) (963,286.91 ) 11/01/2011 857,200.00 857 ,200.00 (857,200.00) 11/01/2012 863,200.00 863 ,200.00 (863,200.00) Total $7,298,834.42 $7,302,676.16 $7,383,946.96 $81,270.80 PV Analysis Summary (Net to Net) Gross PV Debt Service Savings 2,371,564.73 Effects of changes in DSR investments (877,227.16) Net PV Cashflow Savin[~s ~ 3.382%(Bond Yield) 1,494,337.57 Transfers from Prior Issue Debt Service Fund (983,941.25) Contingency or Rounding Amount (3,841.74) Net Present Value Benefit $506,554.58 Net PV Benefit / $7,985,000 Refunded Principal 6.344% Net PV Benefit / $6,380,000 Refunding Principal 7.940% Refunding Bond Information Refunding Dated Date 5/01/2004 Refundin~ Deliver/Date 5/01/2004 Series 2004- Level Surer I Refunds Series 1993 I 412/2004 ~ 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $2.9 million new money Sources & Uses Dated 0510112004 I Delivered 0510112004 Sources Of Funds Par Amount of Bonds $2,945,000:00 Reoffering Premium 1,132.50 Total Sources $2,946,132.50 Uses Of Funds Total Underwriter's Discount (0.311%) 9,158.95 Costs of Issuance 16,652.53 Gross Bond Insurance Premium ( 35.0 bp) 11,321.24 Surety Bond Fee 5,890.00 Deposit to Project Construction Fund 2,900,000.00 Rounding[ Amount 3,109.78 Total Uses $2,946,132.50 Series 2004 - Level Surer I New Money - $2.9 million I 4/212004 I 9:06 AM City of Boynton Beach~ Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $2.9 million new money Pricing Summary Type of Maturity Maturity Bond Coupon Yield Value Price Dollar Price 11/01/2004 Serial Coupon 2.000% 1.000% 155,000.00 100.497% 155,770.35 11/01/2005 Serial Coupon 2.000% 1.480% 440,000.00 100.768% 443,379.20 11/01/2006 Serial Coupon 2.000% 1.810% 450,000.00 100.462% 452,079.00 11/01/2007 Serial Coupon 2.000% 2.180% 460,000.00 99.396% 457,221.60 11/01/2008 Serial Coupon 2.125% 2.470% 465,000.00 98.539% 458,206.35 11/01/2009 Serial Coupon 3.000% 2.780% 480,000.00 101.114% 485,347.20 I 1/01/2010 Serial Coupon 3.000% 3.030% 495,000.00 99.824 % 494,128.80 Total $2,945,000.00 $2,946,132.50 Bid Information Par Amount of Bonds $2,945 000.00 Reofferinl~ Premium or (Diseount~ 1,132.50 Gross Production $2,946,132.50 Total Underwriter's Discount (0.311%) $(9,158.95) Bid (99.727%) 2,936,973.55 Total Purchase Price $2,936,973.55 Bond Year Dollars $11,422.50 Averase Life 3.879 Years Average Coupon 2.5357030% Net Interest Cost (NIC) 2.6059717% True Interest Cost (TIC) 2.6024866% Series 2004 - Levee Surer I New Money - $2.9 million I 412/2004 J 9:06 AM City of Boynton Beach, Florida Public Service Tax Refunding Revenue Bonds Series 2004 - $2.9 million new money Debt Service Schedule Date Principal Coupon Interest Total P+I 11/01/2004 155,000.00 2.000% 34,6 ! 5.63 189,6 t 5.63 l 1/01/2005 440,000.00 2.000% 66,131.26 506,131.26 11/01/2006 450,000.00 2.000% 57,331.26 507,331.26 11/01/2007 460,000.00 2.000% 48,331.26 508,331.26 11/01/2008 465,000.00 2.125% 39,131.26 504,131.26 11/01/2009 480,000.00 3.000% 29,250.00 509,250.00 11/01/2010 495,000.00 3.000% 14,850.00 509,850.00 Total $2,945,000.00 $289,640.67 $3,234,640.67 Yield Statistics Bond Year Dollars $11,422.50 Average Life 3.879 Years Avera[~e Coupon 2.5357030% Net Interest Cost (NIC) 2.6059717% Tree Interest Cost (TIC) 2.6024866% Bond Yield for Arbitrage Purposes 3.3821022% All Inclusive Cost (AIC~, 2.9216850% IRS Form 8038 Net Interest Cost 2.5270931% Wei[~hted Avera[~e Maturity 3.875 Years Series 2004- Level Suret J New Money. $2.9 million I 412/2004 ~ 9:06 AM