HomeMy WebLinkAbout8B - City Financial Rating
CITY COUNCIL AGENDA REPORT
MEETING DATE: November 18, 2002
AGENDA #: 88 \:-{'y \
PREPARED BY: Frank Boyles, City Manager\"
UPGRADING OF CITY FINANCIAL RATING.
AGENDA ITEM: PRESENTATION REGARD I
DISCUSSION:
History: Last month the City sold just over $1 million in General Obligation Bonds
to finance the 2002 Street Reconstruction project. As part of the bond sale
process, Moody's Investors Services received information about various aspects
of the City's fiscal health. As a result of their review of this data, Moody's
upgraded the City's bond rating from A-2 which it has been for the pastsix years,
to A-1. Moreover, the rating upgrade was not only applied to the $1 million bond
issue, but also extended to all $25.8 million of the City's outstanding General
Obligation bond debt.
Current Circumstances: Moody's has developed a sophisticated financial rating
system for all public entities. The investment market carefully considers these
ratings in determining the interest rates on the City's bonds. The interest rates
bid, of course, affect Prior Lake taxpayers by increasing or decreasing the funds
required to service outstanding debt. In an indirect way, it is also a report card
reflecting how the financial professionals and investors view Prior Lake's financial
health.
Attached is a press release from Moody's summarizing the reasons they
upgraded the City's financial ra'ing from A-2 to A-1. We have invited Moody's
representatives to attend a future Council meeting to explain their process and
rationale. They have agreed and we will be making final arrangements.
Moody's rationale for upgrading the City's financial rating includes:
· Prior Lake's tax base is expected to grow rapidly due to our favorable
location in the Twin Cities and present amount of undeveloped land.
· The City's growth is documented with a valuation of $1.4 billion and an
average annual growth rate of 13% in the last five years.
· Building permits for 2002 are significantly out-pacing those issued in 2001.
· Residential wealth levels are well above the state average.
· The City expects to maintain a strong financial position "due to
demonstrated prudent management."
· The 2001 General Fund Balance of $4.35 million designated as working
capital remained at a healthy 51 % of our current General Fund Budget,
which is a significant increase from the 43% in fiscal 2000.
· A $1.37 million operating surplus was the result of favorable revenue
variances in development fees and building permits for this growing
community.
16200 Eagle Creek Ave. S.E., Prior Lake, Minnesota 55372-1714 / Ph. (952) 447-4230 / Fax (952) 447-4245
1:\COUNCIL\AGNRPTS\2002\FINANCIAL HE~TIhMi>QepPoRTUNITY EMPLOYER
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. City officials anticipate a similar operating surplus for 2002.
. The City maintains a General Fund Balance policy of a minimum of 30% of
the operating budget.
. Moody's believes that, like most developing communities, the City has a
high but manageable debt burden.
. The City's capital plans indicate annual borrowing of about $1 million for
infrastructure reconstruction.
. The City's financial plans call for retiring a bond issue each year while
bonding for an additional $1 million which has stabilized the City's debt
burden.
. Major capital projects and significant bonding needs in the future have been
planned for.
. Debt service is largely supported by special assessment and utility revenues
alleviating the impact upon the taxpayer.
Conclusion: Moody's Investment Service has confirmed that the City's financial
management rank Prior Lake as a fiscally sound public entity. Our bonds are
highly desired in the investment market. The credit for the City's financial well-
being go to our taxpayers, previous and present City Councils and the City staff,
particularly Finance Director Ralph Teschner, Janie Gilb and Janet Ringberg.
1:\COUNCIL\AGNRPTS\2002\FINANCIAL HEAL TH.DOC
)9/2002 12:04 ET REF:
TN: Ralph Teschner
ty of Prior Lake
NOOD9590.0001 FR:MOODYS
TO: 9524474245/ATTN: R~lph Teschner
Page 1"
OODY'S ASSIGNS Al RATING TO THE CITY OF PRIOR LAKE'S (MN) GENERAL
~ROVEMENT BONDS OF 2002
OODY'S ALSO UPGRADES THE CITY'S OUTSTANDING $25.8 MILLION OF GENERAL OBLIGATION!
T TO Al FROM A2
'ior Lake (City of) MN
.nicipality
.nnesota
.ody's Rating
;sue
Rating
!neral Improvement Bonds of 2002
Sale Amount $1,050,000
Expected Sale Date 10/22/02
Rating Description General Obligation Unlimited Tax
Al
:W YORK, October 9, 2002 -- Moody'S has assigned an A1 rating and stable
ltlook to Prior Lake's (MN) $1,050,000 General Obligation Improvement Bonds
: 2002. The bonds are secured by the city'S general obligation unlimited tax
_edge, and proceeds will be used to finance various projects. In addition,
)ody's has upgraded the city'S $25.8 million of outstanding general
)ligation debt to an Al from A2. The A1 rating reflects the city'S rapid tax
1~p-growth, stron financial osition, an ~g, e managea eve s.
JBu~B SOUTH OF TWIN CITIES EXPECTED TO CONTINUE RAPID RESIDENTIAL TAX BASE 0
~OWTH; HOUSING VALUES AND WEALTH LEVELS ABOVE AVERAGE
)ody's expects Prior Lake's tax base to continue to grow rapidly, largely due
) its favorable location as a suburb of the Twin Cities, and the availability
: a sizeable amount of undeveloped land. Located 24 miles southwest of
Lnneapolis (general obligation rated Aa1), Prior Lake has easy access to the
Lnneapolis/Saint Paul area job market. Development of city land is expected
, continue, with a population of 16,000, the city is well below its
,pulation cap of 25,000. Currently over $1.4 billion, full value has
~creased at an average annual rate of 137. in the last five years. Building
~rmits for 2002 are significantly outpacing 2001 levels, indicating a
,ntinuation of the growth trend in full value. Resident wealth levels are
~ll above the state average.
~TISFACTORY FINANCES BOLSTERED BY RECENT SURPLUS
~ody's expects the city to maintain a strong financial position due to
amonstrated prudent management. The fiscal 2001 General Fund balance of $4.35
illion (all of which is designated for working capital) remained healthy at
17. of General Fund revenues. This is a significant increase from 437. in
iscal 2000; the $1.37 million operating surplus was the result of favorable
avenue variances in development fees and building permits for this growing
ommunity. City officials anticipate approximately a $1 million surplus in
iscal 2002 as a continuation of the trend of above budget revenues, primarily
ue to development fees and building permits. The city maintains a General
uT~balance policy of maintaining a fund balance equivalent to 307. of the
pI:. .ting budget.
IGH YET MANAGE.~LE DEBT LEVELS REFLECT GROWTH PRESSURES
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Page 2 of 3
Jy's believes the city's high debt burden is manageable because of
.cicipa.ted. continued substantial tax base growth and above average principal
~ortization. The city's debt burden is a substantial 6%. largely due to
orrowing of the Prior La.ke Independent School District (unenhanced general
bligation rated Baa2). while direct debt burden is below average at 1.27.. Any
Il.ture sizable increase in school district debt would substa.ntia.lly impact the
ebt burden. which could further pressure the tax base. In accordance with
h.eir ca.pital budget plan. city officials expect to borrow about $1 million
nnually for street repairs. Starting fiscal 2003 the city will maintain level
ebt on these issues. retiring one issue each year while bonding for an
iditional $1 million. In the next 3-5 years the city anticipates issuing
pproxims.tely $10 million debt. which combined with reserves in the Capital
rojects fund will finance the construction of a joint City Hall, Police
tation and Community Center. Debt service is high a.t 35.9% of 2001
~penditures. yet a sizeable portion of the debt is supported by special
ssessments and utility revenues. thereby alleviating the impa.ct on the
roperty tax levy. The city is retiring existing debt at an above average
nortization rate of 64.77. in ten yea.rs. The city has a policy of borrowing
ass than is retired annually.
:;Y STATISTICS:
JOO population: 15,917
JOO Full valuation: $1.4 billion
~99 Full value per capita: $88.837
~bt burden: 6%
~yout of principal (10 years): 64.77.
tOl General Fund balance: $4.35 million (517. of General Fund revenues)
JALYSTS:
Lizabeth Bergman. Analyst. Public Finance Group. Moody's Investors Service
)nathan North. Ba.ckup Analyst. Public Fins.nce Group. Moody's Investors
~rvice
mTACTS :
)urnalists: (212) 553-0376
!search Clients: (212) 553-1653
'pyright 2002 by Moody's Investors Service
I Church Street. New York. NY 10007. All rights reserved.
.L INFORMATION CONTAINED HEREIN IS COPYRIGHTED IN THE NAME OF MOODY'S INVESTORS
:RVICE. INC. ("MOODY' S" ), AND NONE OF SUCH INFORMATION MAY BE COPIED OR
~HERWISE REPRODUCED. REPACKAGED. FURTHER TRANSMITTED. TRANSFERRED.
:SSEMINATED. REDISTRIBUTED OR RESOLD, OR STORED FOR SUBSEQUENT USE FOR ANY SUCH
rRPOSE. IN WHOLE OR IN PART. IN ANY FORM OR MANNER OR BY ANY MEANS WHATSOEVER.
: ANY PERSON WITHOUT MOODY'S PRIOR WRITTEN CONSENT. All information contained
irein is obtained by MOODY'S from sources believed by it to be accurate and
,liable. Because of the possibility of human and mechanical error as well as
:her factors. however. such information is provided "as is" without warra.nty of ~
.y kind and MOODY'S, in particular, makes no representation or warranty.
:press or implied. as to the accuracy. timeliness. completeness.
'\
(09j2002 12:04 ET REF: NOOD9590.0001 FR:MOODYS TO: 9524474245jATTN: Ralph Teschner Page 3',
,rchantability or fitness for any particular purpose of any such information~'
J.der no circumstance shall MOODY' Shave s.ny liability to any person or entity . \
~r--a) any loss or damage in whole or in part caused by. resulting from. or
:L ing to s~ny error (negligent or otherwise) or other circumsta.nce or
)ntingency within or outside the control of MOODY'S or any of its directors,
Eficers, employees or agents in connection with the procurement, collection, \
,rnpilation, interpretation. communication, publication or delivery of any such
J.formation. or (b) any direct. indirect. special. consequential. cornpensa.tory
r incidental damages whatsoever (including without limitation, lost profits),
\Ten if MOODY'S is advised in a~dva.nce of the possibility of such damages,
!sulting from the use of, or inability to use, any such information. The credit
3.tings, if ~.ny, constituting part of the informa.tion conta.ined herein are, and
~st be construed solely as, statements of opinion and not statements of fact or
=commenda~tions to purchase. sell or hold any securities _ NO WARRANTY, EXPRESS
R IMPLIED, AS TO THE ACCURACY, TIMELINESS, COMPLETENESS, MERCHANTABILITY OR
ITNESS FOR ANY PARTICULAR PURPOSE OF ANY SUCH RATING OR OTHER OPINION OR
~FORMATION IS GIVEN OR MADE BY MOODY'S IN ANY FORM OR MANNER WHATSOEvER. Each
9.ting or other opinion must be weighed solely a.s one fa.ctor in a.ny investment
acision made by or on behalf of any user of the information contained herein,
nd each such user must accordingly make its own study and eva~lua~tion of ea.ch
acurity and of each issuer and guarantor of, and each provider of credit
Llpport for, ea.ch security that it may consider purcha~sing. holding or selling.
Llrsuant to Section 17(b) of the Securities Act of 1933, MOODY'S hereby
iscloses that most issuers of debt securities (including corporate a.nd
Llnicipal bonds, debentures, notes and commercial paper) and preferred stock
ated by MOODY'S have, prior to a.ssignrnent of any ra~ting. agreed to pay MOODY'S
or the appraisal and rating services rendered by it fees ranging from $1,000 to
1,500,000.
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M \. .cj.,,_,\.vJ.4'"t'e'~ MOODY'S AND STANDARD & POOR'S
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AaalAAA Highest possible rating - principal and interest payments considered very secure.
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~ Aa21 AA
" Aa3/AA-
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Baa3/BBB-
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BalIBB+
Ba2fB.B
Ba3fBB-
B 1/B+
B2IB
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CREDIT RATINGS
High quality - differs from highest rating only in the degree of protection
provided bondholders.
Good ability to pay principal and interest although more susceptible to adverse
effects due to changing conditions.
Adequate ability to make principal and interest payments - adverse changes are
more likely to affect the ability to service debt.
Faces ongoing uncertainties or exposure to adverse business, financial, or economic
conditions.
Greater vulnerability to default but currently meeting debt service.
Current identifiable risks of default (for Moody's - may already be in default).
Default
IMPACTS OF REVISED BOND RATING
FROM A-2 TO A-1
. Prior Lake bonds are more attractive to investors both
on the primary and secondary markets.
. Reflects Moody's confidence in the financial practices of
Prior Lake.
. Underscores the importance of maintaining a healthy
General Fund Reserve and accounts for infrastructure
construction.
. Reinforces the City's financial practices.
. Most importantly, reduces the costs collectively borne
by taxpayers to service outstanding debt.
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