HomeMy WebLinkAboutAgenda Report - February 7, 2007 E-15AGENDA ITEM edol C
CITY OF LODI
COUNCIL COMMUNICATION
7M
AGEN&A TITLE: Repeal and re-enact the Resolution to authorize the City Manager to
execute a termination of the 2003 Swap Agreements at the time market
conditions are deemed favorable at a cost not to exceed $150,000
MEETING DATE: February 7, 2007
PREPM130 BY: Deputy City Manager
RECONIMENDED ACTIO 1: Repeal and re-enact the Resolution to authorize the
City Manager to execute a termination of the 2003
Swap Agreements at the time market conditions are
deemed favorable at a cost not to exceed $150,000.
BACKGROUND INFORMATION: By Council action on December 6, 2006, the City
Manager is authorized to terminate the 2003 Swap
agreements at a cost not to exceed $0. Staff was
hopeful that the swaps could be terminated at that cost, and pursued the termination on that
basis. However, the market conditions that engendered a $0 net cost never materialized and it
appears unlikely that conditions will change in the near future. The attached analysis shows that
these swaps will not perform well for the City in the foreseeable future. It is difficult to project
future costs for the swaps with very much confidence. A historical view of the interest rates to
which the swaps are linked, are indicative of the likelihood that the rates will result in future costs
that will exceed the cost of terminating the swaps. Market conditions as of last week were
indicative of net cost to terminate the swaps of approximately $100,000.
There is some risk in terminating the swap related to interest rate variability; however, if the
swaps are "called", the exposure to the City is a lump sum payment due immediately. Interest
rate variability can be managed over time, but the lump sum payment poses a significant risk.
Staff has used the services of Lamont Financial Services to evaluate and analyze the City's
exposure with regard to the swaps. Lamont's cost for this service is approximately $2,500.
Citigroup will charge a transaction fee to terminate the swaps.
Additional Background as presented at December 6, 2006 Council Meeting
In 2003, the City entered into two swap agreements with Citigroup for the City's 2002 Electric
System Revenue Series "C" $21,225,000 and Revenue Series "D" $22,740,000 Certificates
of Participation.
APPROVED: /
Blair King, City Manager
The swaps are briefly described as follows:
A) Effective April 17, 2003, The City of Lodi entered into a $42,000,000 Fixed -to -Floating
swap with Citigroup Financial Products Inc. The City pays BMA plus 100 basis points in
return for a fixed receipt of 4% starting July 15, 2003 with payments semi-annually
thereafter until the termination date of January 15, 2009.
B) Effective July 15, 2003, The City of Lodi entered into a $42,000,000 Basis swap with
Citigroup Financial Products Inc. The City pays BMA in return for a 74.25% 1 -Month
LIBOR starting January 15, 2004 with payments semi-annually thereafter until the
termination date of September 29, 2014.
The City needs to terminate the swaps to manage risk exposure. On June 6, 2006 the City of
Lodi was downgraded by Fitch to a BBB minus that had an impact on the existing interest rate
swap agreements. The decline in the City's rating triggered a collateral posting requirement of
$450,000. We are not expecting a downgrade, but if the City declines an additional credit notch
(to unrated), termination of the swaps is required that could cause a financial penalty to the City
contingent on market conditions. Staff is proposing an early termination of the swap agreement
when market conditions indicate a neutral or positive (cash) result to the City.
The City has a third Interest Rate Swap (a $46.8 million step-up coupon swap) that is not
recommended for termination. This swap is not subject to the collateral posting requirement of
the other two swaps and the current interest rate results in a considerable negative market value
to the City in the range of $5 million.
FISCAL IMPACT: If the City's Electric Utility rating declines, the 2003 bond swaps must be
terminated requiring a lump sum payment. Alternatively, the swaps could
be terminated when market conditions could produce a "profit". The City
would then need to manage interest rate variability on outstanding principle
and interest over time.
FUNDING: The termination cost is properly classified as debt service of the Electric
Utility and requires an additional appropriation of $150,000 from Fund
Balance.
es�Krueger,eputy City Manager
RESOLUTION NO. 2007-21
A RESOLUTION OF THE LODI CITY COUNCIL
RE:*>EALING AND RE-ENACTING RESOLUTION
NO. 2006-219 APPROVING THE TERMINATION OF
INTEREST RATE SWAP TRANSACTIONS WITH
CITIGROUP FINANCIAL PRODUCTS
WHEREAS, the City of Lodi and Citigroup Financial Products Inc. (formerly
known as Salomon Brothers Holding Company, Inc.) are parties to a Master Agreement
and a Credit Support Annex, which constitute the terms of a transaction known as
Transaction Reference: N16474 (33090) and another transaction known as Transaction
Reference: N22221, by which both parties shall transact an exchange of interest
payments; and
WHEREAS, both parties desire to terminate their obligations under both of these
transactions as specified in the Termination Agreement (attachment A).
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lodi
roes hereby authorize the City Manager or Deputy City Manager to execute the
Termination Agreement on its behalf at a time and under circumstances which will result
in a net cost not to exceed $150,000.
Dated: February 7, 2007
I hereby certify that Resolution No. 2007-21 was passed and adopted by the City
Council of the City of Lodi in a regular meeting held February 7, 2007, by the following
vote:
AYES: COUNCIL MEMBERS — Hansen, Hitchcock, Katzakian, Mounce,
and Mayor Johnson
NOES: COUNCIL MEMBERS — None
ABSENT: COUNCIL MEMBERS — None
ABSTAIN: COUNCIL MEMBERS — None
RANDI JOHL
City Clerk
2007-21
EXHIBIT Al
TERMINATION AGREEMENT
Termination Agreement (this "Termination Agreement") dated as of December _, 2006
by and between CITIGROUP FINANCIAL PRODUCTS INC. (formerly known as Salomon
Brothers Holding Company Inc) ("Party A") and CITY OF LODI ("Party B").
WHEREAS, Party A and Party B are parties to a Master Agreement dated as of
September 29, 1999 (the "Master Agreement"), a Schedule to the Master Agreement {the
"Schedule") and a Credit Support Annex (the "Credit Support Annex" and, collectively with the
Master Agreement and Schedule, the "Agreement");
WHEREAS, in accordance with the terms of the Agreement, Party A and Party B have
heretofore entered into (i) on September 29, 1999, pursuant to the Agreement, a Transaction
(Ref: N 16474 and 33090), which Transaction was subsequently amended on February 23, 2001
and April 16, 2003 (as so amended, the "1999 Transaction") and (ii) on February 23, 2001,
pursuant to the Agreement, a Transaction (Ref: N22221) (the "2001 Transaction" and, together
with the 1999 Transaction, the "Transactions");
WHEREAS, the parties wish to terminate their obligations under the Transactions;
NOVO-, THEREFORE, in consideration of the foregoing and other valuable consideration,
it is hereby agreed as follows:
Payment and Termination.
(a) The Transactions are hereby terminated as of December _, 2006 ithe
"Termination Date") and neither Party A nor Party B shall have any obligations thereunder
following the Termination Date. In full consideration of this Termination Agreement and in
complete satisfaction of all obligations of all of the parties in respect of the termination of the
Transactions. Party [A/BJ agrees to pay to Party [AIB] the amount of $ (the
"Termination Payment") (which amount is comprised of $ with respect to the 1999
Transaction and $ with respect to the 2001 Transaction and which, in each case,
includes amounts accrued and unpaid as of the Termination Date) on the Termination Date.
(b) The Termination Payment shall be paid by Party [AB] to Parry [AB] in immediawly
available funds on the Termination Date to the following account:
City cf Lodi, Farmers and Merchants Bank Account # 10001301
2. Representations. Each party hereto represents to each other party hereto that:
(a) it is duly organized and validly existing under the laws of the jurisdiction
of its organization or incorporation;
(b) it has the power and authority to execute and deliver this Termination
Agreement;
(c) the person executing this Termination Agreement on its behalf is duly
authorized to do so;
NYK 1069376-1.071371.0010
(d) its execution, delivery and performance of this Termination Agreement do
not violate or conflict with any law applicable to it, any provision of its constitutional
documents, any order or judgment of any court or other agency of government applicable to it or
any of its assets or any contractual restriction binding on or affecting it or any of its assets;
(e) it has obtained all governmental and other consents, if any, that it is
required to obtain in connection with its execution and delivery of this Termination Agreement,
all such consents are in full force and effect and all conditions of any such consents have been
complied wish;
(f) its obligations under this Termination Agreement constitute its legal, valid
and binding obligations, enforceable in accordance with their respective terms (subject to
applicable bankruptcy, reorganization, insolvency, moratorium or similar laws affecting
creditors' rights generally and subject, as to enforceability, to equitable principles of general
application, regardless of whether enforcement is sought in a proceeding in equity or in law); and
(g) it has made its own independent decision to enter into this Termination
Agreement based upon its own judgment and upon advice from such advisors as it has deemed
necessary and no other party is acting as a fiduciary for or as an advisor to it in respect of this
Termination Agreement.
3. Governing Law. This Termination Agreement will be governed by and construed
in accordance with the laws of the State of New York, without reference to choice of law
doctrine.
4. Counterparts. This Termination Agreement may be executed in counterparts,
each of which shall be deemed an original_
NYK 1069376-1.071371,0010
IN WITNESS WHEREOF, the parties have executed this Termination Agreement as of
the date first above written.
CITIGROUP FINANCIAL PRODUCTS INC.
CITY OF LODI
NY K 1069376+k-,'1371,0040
FACSIMILE COVER SHEET
CITY CLERK'S OFFICE
221 WEST PINE STREET - P.O. BOX 3006
LODI, CALIFORNIA 95241-1910
PHONE (209) 333-6702 FAX (209) 333-6807
cityclrk@lodi.gov or jperrin@loddi.gov
DrATE: February 8, 2007
F(M: Jennifer M. Perrin, CMC
Deputy City Clerk
TO: Steven Sohn, Citigroup
(212) 723-8642
CON NTS: As requested, attached is the resolution pertaining to the
Swap Agreements.
TMS TRANSMITTAL CONTAINS 5 PAGE(S), INCLUDING THIS COVER SHEET.
ro►SWraXjen.doc
FACSIMILE COVER SHEET
CITY CLERK'S OFFICE
221 WEST PINE STREET - P.O. BOX 3006
LODI, CALIFORNIA 95241-1910
PHONE (209) 333-6702 FAX (209) 333-6807
cit, cy lrk@lodi.gov or jperrin@lo.gov
DATE: February 8, 2007
M(i1Ai1: Jennifer M. Perrin, CMC
Deputy City Clerk
Tom: Mirza Kafedzic
(213) 486-8917
COMMENTS: As requested, attached is the resolution pertaining to the
Swap Agreements.
TWS TRANSMITTAL CONTAINS 5 PAGE(S), INCLUDING THIS COVER SHEET.
fcvms%aafaxjen.doc