May 4, 1999

The Honorable Board of Supervisors
County of Los Angeles
383 Kenneth Hahn Hall of Administration
500 West Temple Street
Los Angeles, California 90012

Dear Supervisors:

ISSUANCE AND SALE OF LOS ANGELES COUNTY BOARD OF EDUCATION AND CERTAIN LOS ANGELES SCHOOL AND COMMUNITY COLLEGE DISTRICTS

1999-2000 TAX AND REVENUE ANTICIPATION NOTES (TRANs)

(3-VOTE)

IT IS RECOMMENDED THAT YOUR BOARD:

Adopt the Resolution of the Board of Supervisors of the County of Los_Angeles authorizing the issuance of Los Angeles School and Community College Districts 19992000 Tax and Revenue Anticipation Notes and providing for the sale of participation certificates in an aggregate principal amount not to exceed $200,000,000.

PURPOSE OF RECOMMENDED ACTION

The respective Governing Boards of the Los Angeles County Board of Education and certain Los Angeles County School and Community College Districts (Districts) have adopted Resolutions determining that a need exists to borrow tax-exempt funds for authorized purposes and requesting that your Board issue Tax and Revenue Anticipation Notes (TRANs) on their behalf in an aggregate principal amount not to exceed $200,000,000.

JUSTIFICATION

Pursuant to Section 53830, et.seq. and Section 53853(a) of the Government Code, the Districts each have requested the Board to issue a separate 1999-2000 TRAN on their behalf.

Based on cash flow assumptions of the districts, the maximum size of the program is $200,000,000. This program is a short-term borrowing - cash management program now in operation for thirteen years, designed to provide the lowest possible costs of issuance for the participating Districts.

FISCAL IMPACT

None to the County. All indebtedness will be borne by the Districts.

FINANCING

Not Applicable

FACTS AND PROVISIONS/LEGAL REQUIREMENTS


The 1999-2000 pooled TRANs is comprised of 44 districts (Exhibit I) and will be issued as two series maturing no later than fifteen months after the issuance of the Notes without call or redemption provisions. The interest rate of the Notes will not exceed twelve percent (12%).

The Districts have selected Hawkins Delafield & Wood as bond counsel, and Financial Security Assurance, Inc. to provide partial bond insurance for the transaction. The attached Resolution provides for the negotiated sale of the Notes by the Treasurer and Tax Collector with underwriters selected by the Districts including Sutro & Co. Inc., E.J. De La Rosa & Co. Inc., and Lehman Brothers; and the pooling of the Notes into Participation Certificates by U.S. Bank Trust, National Association as Certificate Agent.

CONCLUSION

Upon adoption of this Resolution, the Department will need three (3) originally executed copies of the Resolution.

MJS:MS
BBG: LACOE 99 TRN ltr

Attachments

c: Chief Administrative Officer

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