HomeMy WebLinkAboutA002 - Email dated December 12, 2014 between Finance Director and Public Works Director * Page 1 of 3
Fw: Re: ISURP Bond Reimbursement Resolution
Duane R Pitcher
to:
Diane R Voss
12/12/2014 01:34 PM
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Duane Pitcher, CPA, CPFO
Director of Finance
City of Ames
515 Clark Avenue
P.O. Box 811
Ames, Iowa 50010
Phone (515) 239-5114
-----Forv,,art , r,,�her/COA on 12/12/2014 01:33PM -----
To: John C Joiner/COA@COA
From: Duane R Pitcher/COA
Date: 12/10/2014 01:30PM
Cc: Bob Kindred/COA@COA, Steve Schainker/COA@COA, Tracy Warner/COA@COA
Subject: Re: ISURP Bond Reimbursement Resolution
John,
The request to take this resolution to the 12/16 meeting was initiated by the Managers' Office. If
we take to the 12/16 meeting we will need the estimate this week, preferably by Thursday.
A little background, though we likely need a bond reimbursement resolution for ISURP it is not
needed at this time. IRS regulations require that if we intend to use tax exempt bonds to
reimburse project costs already incurred (not qualified planning) the governing board must pass
a resolution providing notice of intent no later than 60 days after the project costs are incurred.
Reimbursement bonds must then be issued no later than 18 months after the date that project
costs were incurred.
My plan was to take the reimbursement resolution to council with our other G.O. bond related
resolutions for the FY 15/16 budget including the public hearing and pre-levy resolution.
Assuming that we do not incur project costs (not including planning and design) prior to early
January 2015 that schedule will work. That said we can take the reimbursement resolution to
any council meeting but will need an estimate of project costs to be incurred prior to the bond
issue. Will proceed either way.
FYI, we should not just include the entire amount - IRS regs require some process (though not
well defined) for estimating expenditures prior to bond issue to be reimbursed. The City PW
Director or Engineer estimate of costs to be incurred based on a project plan would meet the
requirement.
Let me know how you would like to proceed.
Thanks,
Duane
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Page 2 of 3
Duane Pitcher, CPA, CPFO
Director of Finance
City of Ames
515 Clark Avenue
P.O. Box 811
Ames, Iowa 50010
Phone (515) 239-5114
-- -
John
To: Duane R Pitcher/COA@COA
From: John C Joiner/COA
Date: 12/10/2014 10:40AM
Cc: Bob Kindred/COA@COA, Steve Schainker/COA@COA, Tracy Warner/COA@COA
Subject: Re: ISURP Bond Reimbursement Resolution
Good morning, Duane,
Steve asked that a draft CIP sheet be created, which Tracy has done. We can review at our
meeting on the 15th.
Thanks,
John
r
Iloiner@city.ames.ia.us
www.CityofAmes.org p9
Duar: t0:19:19 r„d -Jahn, Steve would like to take a bond
�'ImbUCSi'il Cli {')i�_iCi;a 1 tii C:0!. llCl) t0 COvel SpenC!ing on the
on- Duane R Pitcher/COA
o: John C Joiner/COA@COA
-c: Bob Kindred/COA@COA, Steve Schainker/COA@COA
Date; 12/09/2014 10:19 AM
Subjec ISURP Bond Reimbursement Resolution
John,
Steve would like to take a bond reimbursement resolution to council to cover spending on the
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• Page 3 of 3
ISURP TIF improvements prior to our bond issue in FY 15/16 - the issue will likely close in late
summer early fall 2015.
Please provide an estimate on the amount of spending for the ISURP project to be funded by
bonds prior to the issue.
Thanks,
Duane
Duane Pitcher, CPA, CPFO
Director of Finance
City of Ames
515 Clark Avenue
P.O. Box 811
Ames, Iowa 50010
Phone (515) 239-5114
file://C:ADocuments and Settings\diane.voss\Local Settings\Temp\notesElEF34\—web908... 12/12/2014