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HomeMy WebLinkAboutAGENDA REPORT 2005 0907 CC REG ITEM 10PMOORPARK CITY COUNCIL AGENDA REPORT TO: Honorable City Council rrEM 10- P, IT"WWWO) CITY OF MOORPARK, CALIFORNIA City Council Meeting of ACTION: tl 27 �r ■ BY: G-- FROM: Hugh R. Riley, Assistant City Manager DATE: August 31, 2005 (City Council Meeting of 9/7/05) SUBJECT: Agreement for Professional Services with MuniFinancial as Special Tax Consultant Relating to the Formation, Financing and Annual Administration of Moorpark Highlands and Moorpark Vista Community Facilities Assessment Districts DISCUSSION In connection with the proposed Moorpark Highlands and Moorpark Vista Community Facilities Assessment Districts ( "the Districts ") the City of Moorpark has obtained a proposal for professional services from MuniFinancial, a qualified firm to serve as the City of Moorpark's Special Tax Consultant for the formation, financing and annual administration of the Districts. The Special Tax Consultant establishes the Special Tax formula for the collection of the District payments allocates the costs among the parcels and prepares the maps for the Districts. The consultant will also provide annual administration services for the Districts. A copy of the proposal from MuniFinancial is attached. Fees for these services are paid from the bond proceeds that finance the Districts. The attached professional service agreement with MuniFinancial provides a detailed scope of work as well as costs for each service. STAFF RECOMMENDATION Approve agreement for professional services with MuniFinancial subject to final language approval by the City Manager and the City Attorney. Attachments: 1. Proposal from MuniFianancial 2. Agreement for Professional Services 00030:1 Nopp- MuniFinancial July 19, 2005 Steven Kueny, City Manager City of Moorpark C/O Marshall Linn Urban Futures, Inc. 3111 North Tustin Ave, Ste. 230 Orange, CA 92865 RE: Proposal to Provide Community Facilities District Formation and Administration Services to the City of Moorpark Dear Mr. Kueny: MuniFinancial is pleased to submit the following proposal to the City of Moorpark to provide financial consulting services. Our proposal addresses the establishment of Community Facilities Districts (CFD) for facilities and services, and special tax consultant support for associated bonds. Our proposal for providing district administration services to the districts is also described. We have assembled a team of senior professionals for this project, ensuring the City quality support. I will serve as Principal -in- Charge and provide technical advice to the team throughout the project. Marshall Eyerman, Principal Consultant, will be your Project Manager. Mr. Eyerman will be the day -to day contact with the City for this study. He will be assisted as needed by analysts in our Temecula office. Mr. Mark Risco, District Administrative Services Division Manager, will lead our exceptional team of analysts providing you administration support. I am certain that our team can provide the City of Moorpark with the quality service for which MuniFinancial is known. We are excited about this opportunity to work with the City of Moorpark and look forward to hearing from you. Please contact me at (800) 755 -6864, or via email to clirisfL&nnuni.c() m , if you have any questions regarding our proposal. Sincerely, MuniFinancial l Chris Fisher, Principal Consultant Financial Consulting Services Enclosure 000302 27368 Via Industiia, Ste. 110 Tel (951) 587 -3500 Temecula, California 92590 ATTACHMENT 1 Fax (951) 587 -3510 TABLE OF CONTENTS INTRODUCTION 1 SCOPE OF WORK 2 CFD Formation 2 CFD Administration 6 FEE FOR SERVICES 8 Community Facilities District Formation Services g Community Facilities District Administration Services g Additional Services g Invoicing g Reimbursable Expenses g THE CITY OF MOORPARK'S TEAM 10 INTRODUCTION TO MUNIFINANCIAL 11 Financial Consulting Services 12 District Administration Services 13 APPENDIX — RESUMES A -1 Chris Fisher A -2 Marshall Eyerman A -4 Mark Risco A -5 Gladys Medina A -6 000303 EMuniFinancial Page i INTRODUCTION We understand that the City of Moorpark will be forming two Community Facilities Districts (CFDs). CFD 2004 -1 encompasses proposed development consisting of approximately 104 acres eventually containing 456 single- family homes and 99 condominiums. CFD 2004 -2 will contain approximately 24 acres and eventually 110 single - family parcels. The CFDs will fund improvements for facilities, fees and public safety services. We can also offer our full service district administration services for the newly established CFDs. We will assist the City of Moorpark with administration that fulfills regulatory requirements beyond the point at which the special tax installment is placed on the Ventura County secured tax roll. These services are described as District Administration within our proposal. MuniFinancial is a full service public financial consulting firm and we take pride in a seamless transition from formation to administration. We can provide the City of Moorpark with continuing support for its special tax needs. 000304 EMuniFinandal Page 1 SCOPE OF WORK MuniFinancial will perform the following tasks in order to provide the City of Moorpark with Community Facilities District (CFD) formation and administration services. CFD FORMATION MuniFinancial will provide special tax and district formation consulting services to the City of Moorpark. Specific tasks include the following. We will perform these tasks for two CFDs: CFD 2004 -1, Moorpark Highlands; and CFD 2004 -2, Moorpark Vistas. TASK 1: NOT /CE TO PROCEED TO RESOLUT ION OF /LATENT /ON a. Prepare Rate and Method of Apportionment of Special Tax MuniFinancial will prepare a rate and method of apportionment of special tax for the resolution of intention. We will discuss alternatives including the identification of improvement areas or tax rate zones. MuniFinancial endeavors to provide for a simple and practical means of prepaying special taxes. A description of various alternatives for structuring the special tax will be provided to the City and the Financing Team and incorporated into the rate and method of apportionment based on comments received. b. Research Once a project has been identified, MuniFinancial will update research information related to the development, including number and type of units. MuniFinancial will determine whether there are any registered voters in the proposed boundaries of the district that would require a vote of the registered voters and verify the record owners of property that would constitute the eligible voters under the Community Facilities Act (if there are fewer than 12 registered voters). Determine the improvements to be financed and /or maintained, that are to be included in the district based on input from the City, the Property Owner, the project engineer, financial advisor, and bond counsel. Prepare a narrative description to include in the Community Facilities District Public Report. In addition, we can prepare a Map of Improvements to allow ease in presentation to the City Council as well as an easily identifiable source for the Financing Team as an additional service, if requested. If necessary, improvement zones will be established and different methodologies can be developed to address the benefit one area receives from improvements that another area does not receive. Prepare a cost estimate of the improvement items, incidentals and issuance costs related to the district to be included in the Community Facilities District Public Report. The project cost estimate including incidentals will be obtained from the project engineer. The bond issuance costs will be discussed with the team to insure all appropriate costs have been included correctly, such as, capitalized interest, official statement printing, reserve fund level, and any required bond security. 00®305 Page 2 MuniFinancial C. Financial Modeling A preliminary pro forma of the community facilities district's revenues and expenses will be presented to the Financing Team for evaluation and discussion. The Maximum Special Taxes proposed will be designed to protect the bonds as well as fairly tax properties expected to be in the district. Based on the information gathered, MuniFinancial will begin to prepare a preliminary special tax analysis. The analysis will include value to lien calculations, overlapping tax analysis, and maximum special tax coverage computations. We will prepare calculations from our database including 1) special tax runs identifying the maximum special tax coverage that can be expected comparing the maximum special tax rates to the amount estimated to be necessary to repay the bonds; 2) value to lien computations for each parcel, each property owner, and if necessary, differentiating between developed and undeveloped property using data from the Appraiser; 3) an overlapping debt table indicating the value of the property as compared to the new district debt as well as any other assessment district or community facilities district debt outstanding on the parcels; and 4) effective tax rate schedules showing the tax rate projected to be on the parcels as a result of the new debt and prior debts. In addition, MuniFinancial will develop special tax categories for the property types within the district. Special considerations will be identified for Financing Team discussion, such as pre - payment provisions, fair share contributions, multiple bond phasing implications, escrowed bond proceeds, and a related escrow release test. We will develop the Method of Apportionment of Special Tax based on the boundaries of the district, the improvements to be funded, the proposed development, and any effective tax rate limitations. An analysis will be required to determine globally an equitable spread of the overall burden taking into account the nature of the public facilities to be constructed and the area that they will serve. The method will be discussed with the Financing Team to ensure all considerations have been addressed, and then included in both the Resolution of Intention and the Community Facilities District Public Report. The phasing of the development needs to be analyzed and integrated with the tax formulas. This could result in the need for several improvement zones and /or bond sales. The method will consider the practical implications of annual administration, the "trigger" event used to re- classify an undeveloped property to a developed property, the developer's acceptance of the methodology, and the effect, both financial and political on the secondary property owner. d. Prepare Boundary Map MuniFinancial will prepare a boundary map of the proposed district that meets the requirements of the Community Facilities Act and the City of Moorpark's Policies and Procedures for CFDs. 0003OG Page 3 MuniFinancial TASK Z: RESOLL.IT /ON OF INTENT /ON TO PUBL IC HEAR /Na MuniFinancial will perform the following: a. Record the boundary map with the appropriate local official and the county recorder. b. Prepare CFD Public Report MuniFinancial will prepare a preliminary CFD report that includes a description of the public improvements to be financed and /or maintained, cost estimates, incidental expenses, the rate and method of apportionment, and any other information necessary to meet the requirements of the Community Facilities Act and for review and comment by the Financing Team. Submit the revised document to City staff for filing with the City Council. If requested, MuniFinancial will present the report to the Council and field any questions received at the Public Hearing. The Community Facilities District Public Report will include the following components: • A description of the proposed public facilities to be funded. • Costs and estimated construction dates of the proposed facilities. • Estimates of bond issuance and other incidentals costs. • Projected bonded indebtedness and the anticipated issuance dates. • A projection and explanation of the annual special tax rates by special tax classification for each year that bonds are outstanding or services are funded. C. Contact the County Registrar of Voters to verify property ownership and the number of registered voters in the district area. We will assist in tallying the votes. Current legislation requires a registered voter election if there are more than 12 registered voters in the district. d. Coordinate the recordation of the Notice of Special Tax Lien after successful formation of the CFD. TASK 3: BONE) ISSUANCE SUPPORT Participate in the creation and review of financing documents. Typically, as the Community Facilities District Public Report is being finalized to include the best available project costs, the Financing Team begins preparing the Preliminary Official Statement. As Special Tax Consultant, we maintain a presence in this portion of the district process and provide necessary information as it relates to special tax revenues and special tax liens. Our role in the financing is to review the practical implications of the bond sale in an effort to protect the City's ability to collect special tax revenues to meet debt service requirements. As Special Tax Consultant we will provide the following services. a. For the Preliminary Official Statement (POS) and Official Statement (OS) we will prepare final calculations from our database including a) maximum special tax coverage, b) value to lien computations, c) an overlapping debt table indicating the value of the property as compared to the new district debt as well as any other assessment district or community facilities district debt outstanding on the parcels; and, d) effective tax rate schedules showing the tax rate projected to be on the parcels as a result of the new debt and prior debts. In addition, we will sign a Special Tax Consultant Certificate certifying the MmuniFinancial Purge 4 000307 sufficiency of the maximum special tax rates to meet debt service requirements for the first series of bonds to be issued. a. In addition, MuniFinancial will review the continuing disclosure obligation provisions free of charge. If, however, the City would like us to assemble the information for the official statement, we would charge depending on the level of complication. MuniFinancial will participate in the creation and review of the POS and OS as it relates to any items included in the Community Facilities District Public Report, the cost estimate, improvement description, boundary map, and any tables we provide that will be included in the documents. In addition, we review all items related to parity bond issuances, and delinquency and foreclosure provisions as they relate to the annual administration of the district. All original items and comments will be provided to the Underwriter and Disclosure Counsel and discussion with the Financing Team. ADD ITIONAL RESPONS IB IL IT IES OF CONSULTANT a. Attend Meetings Representatives of MuniFinancial will attend up to two (2) meetings with the City and the Financing /Consultant Team as directed by the City's project coordinator. Additionally, we will attend the Council meetings for the adoption of the resolution of intention and the public hearing. b. Coordination with City and Financing /Consultant Team MuniFinancial will coordinate with the City and other members of the City's Financing/ Consultant Team during the formation of the district. CL /ENT l4ESPONS /B /L /T /ES MuniFinancial will rely on being able to obtain the following information from the City or the developer: a. Proposed project development information. b. Estimated costs of the services to be included in the CFD, and the costs of constructing and /or maintaining the facilities to be included in the CFD. C. Property owner information on an as- needed basis. Coordinate with developers to obtain documentation as needed, i.e. tract maps, parcel maps, plans of development, absorption data, product mix information. The City will assist MuniFinancial in obtaining this information, if needed. The City of Moorpark acknowledges that MuniFinancial shall be relying upon the accuracy of the information provided by the City and the County and agrees that MuniFinancial shall not be liable for any inaccuracies contained in such information. LEGAL OPINIONS In preparing the, policy document, resolutions, petitions, consent and waiver documents and the notices and ballots, MuniFinancial will provide our professional expertise. Since we do not practice law, we ask that your City Attorney, or other designated counsel, review the documents. We will assist your attorney in identifying any pertinent legal issues. MuniFinancial Page 5 CFD ADMINISTRATION MuniFinancial provides also provides full- service special district services for CFDs. The following is our scope of services for administration. All costs associated with CFD annual administration are fully recoverable, either through the special tax levy or payment by the requestor for special services. MuniFinancial will: a. Maintain and periodically update an electronic database containing parcel basis data and annual special tax levy amounts by Assessor's Parcel Number. b. Annually calculate and apportion the special taxes as specified in the Rate and Method of Apportionment of Special Tax. c. If applicable, use the listing of any approved exemptions provided by the District, identify each parcel and modify the proposed special tax accordingly. d. If necessary, prepare an annual resolution that establishes the budget for the fiscal year and application of the special tax to be submitted to the District, including the special tax summary for the fiscal year. e. Provide special tax levies for each parcel by Assessor's Parcel Number to the County Auditor- Controller's Office in the media, format and configuration required by the County for placement on the annual property tax roll. f. Research parcel exceptions provided by the District and, if possible, resubmit installment amounts that are unapplied by the County Auditor- Controller's Office. MuniFinancial will manually invoice special tax installments that cannot be collected on the County property tax roll on behalf of the District. g. Provide a toll-free number to field inquiries from District staff, property owners and other interested parties regarding special tax installments and related information. h. Monitor delinquencies each February and May and submit periodic reports to the District. i. Prepare an Annual Special Tax Report (Report). This Report will include: • The identification of CFD administrative cost items eligible for recovery by the District, • The review of fund balances to identify any surplus funds, • The requirements for debt service, • The delinquency summaries, and • A cover letter to the Report providing related recommendations or issues, if any. The cover letter is not intended to be a component of the Report. j. Provide an annual report to the California Debt and Investment Advisory Commission (CDIAC) by October 30 if required by the California Government Code, Section 53359.5(b), as amended. k. Prepare "Notice of Special Tax" as required by the California Government Code, Sections 53340.2(b) and 53341.5, as amended. The fee for this service is $10 per Notice and is to be paid by the requester. MuniFinancial Page 6 000309 1. As applicable, assist the District with the filing of a report with its governing body each year as required by the California Government Code, Section 50075.3 (a) & (b) and /or Section 53411 (a) & (b), as amended (Senate Bill 165). m. Be available to attend up to two meetings annually. n. Calculate written prepayment quotes for individual special tax liens, as described in the Rate and Method of Apportionment of Special Tax or by resolution. For parcels prepaying the special tax, MuniFinancial will coordinate the removal of the lien. The fee for this service is $250 per calculation, to be paid by the requestor. Page 000310 FEE FOR SERVICES Muni Financial will provide the services described in our Scope of Work for the fixed price fees below. Our fee includes all expenses associated with the project. COMMUNITY FACILITIES DISTRICT FORMATION SERVICES Our fee will not be contingent on the outcome of the formation of the CFD. COMMUNITY FACILITIES DISTRICT ADMINISTRATION SERVICES The CFD administration as shown in our scope of services is the basis of our fee. These fees are payable monthly on a percentage complete basis. These fees and rates are subject to increase, which will not exceed the most recent annual change in the Consumer Price Index (CPI) within the applicable areas as calculated by the United States Department of Labor. The requesting party pays for fees for this senrice. There is no charge to properly owners and /or the City. ZMuniFinancial Page 8 000311 ADDITIONAL SERVICES Additional services beyond our scope of work, such as additional meetings, may be authorized by the City of Moorpark. Additional services will be performed for an additional fee. INVOICING For district formation services, MuniFinancial will bill the City monthly based on percent of the project completed by task. For district administration services, MuniFinancial will bill the City monthly on a percentage completion basis. REIMBURSABLE EXPENSES MuniFinancial will be reimbursed, at cost, for out -of- pocket expenses. Examples of reimbursable expenses include, but are not limited to: postage, travel expenses, mileage (40.5¢ per mile), maps, electronic data furnished from the County and /or other applicable resources, construction cost periodicals, and copying (currently 6¢ per copy). Any additional expense for reports or from outside services will be billed to the District, at our cost, with no overhead markup. Charges for meeting and consulting with counsel, the County, or other parties regarding services not listed in our scope of work will be at our then - current hourly rates. In the event that a third party requests any documents, MuniFinancial may, in accordance with MuniFinancial's applicable rate schedule, charge such third party for providing these documents. EMuniFinancial Page 9 000312 THE CITY OF MOORPARK'S TEAM We have selected senior professionals for the City of Moorpark's project. We are confident that the MuniFinancial team has a depth of experience that will successfully fulfill the City's desired work performance. Chris Fisher, Principal Consultant in MuniFinancial's Temecula office, will serve as principal -in- charge for district formation. He will oversee the quality of work products and assure timely completion of the project. He will also provide technical oversight to the project. Mr. Fisher is expert in CFD formation and administration and has occupied key management positions both in MuniFinancial's Financial Consulting Services and District Administration Services groups. Marshall Eyerman will be the project manager for the formation project. Mr. Eyerman is a Principal Consultant in our Temecula office and one of our lead experts in community facilities district formation. Mr. Eyerman's responsibilities include all aspects of district formation, including the preparation of calculations associated with developing special tax formulas, development of rates and methods of apportionment and bond fund analysis. He is also responsible for special tax bond refundings, district annexations and agency compliance with Proposition 218. As project manager, Mr. Eyerman will organize and direct all work tasks and review interim work products. He will ensure the project is completed on time and within budget. He will also be the primary client contact, attend key meetings, and make presentations. Mr. Eyerman will be assisted as needed by staff assigned to our Temecula office. Team members will include Habib Isaac, Senior Analyst, Camille Mahant, Analyst I1, James Steffens, Analyst, and Jennifer Carter, Analyst. Our analysts will assist with data gathering, model building and report drafting. They will also coordinate with the City to ensure that data - gathering tasks proceed smoothly and minimize the burden on City staff. Mark Risco, Division Manager, District Administration Services, will oversee the district administration services provided to the City. Mr. Risco's superior staff of analysts will perform necessary administration actions, with project management provided by Gladys Medina, Project Manager in our District Administration Services Group. Detailed resumes of the senior professionals we have selected to assist the City of Moorpark are included in the appendix. MuniFinancial Page 10 000313 INTRODUCTION TO M U N I FI NAN C IAL MuniFinancial has the largest special district formation and administration practice in the nation. We are also known as the pre - eminent municipal disclosure firm, and a major provider of arbitrage rebate services. Our clients include cities, counties, state agencies, port authorities, housing agencies, special districts and school districts in 34 states. Our staff of 70 professionals acts as an extension of agency staff, providing such services as: Administration of special taxes, assessments, standby charges and utility rates; Arbitrage rebate calculations; Municipal disclosure reports preparation and dissemination; Economic studies, such as fiscal analyses of new development, LAFCO studies and developer impact fees; ✓ Federal Compliance Services ✓ District Administration Services ✓ Financial Consulting Services Financial studies to identify funding sources or determine optimal utility rates, standby charges and cost of services; and District formation services for capital project assessment /local improvement districts, community facilities districts, landscaping and lighting districts and special taxes. In addition, we are dedicated to the improvement of our technology. Our Information Technology staff has created MuniFinancial's Municipal Administration Government Information Coordinator MuniMagic' a custom software program to address the specific requirements related to administering taxes, assessments, standby charges and fees. The latest advance in the program allows clients to access parcel information through the Internet with a menu -driven format. MuniFinancial's success is based on a corporate philosophy of personal service. We provide support throughout the year — and foryears after. Clients can be assured that we can be reached should any questions or issues arise. We serve as an extension of our clients' staff, augmenting existing personnel by providing specialized expertise. In support of this, MuniFinancial staff members regularly write articles and conduct presentations for local, state and national organizations. We hold client workshops and conduct onsite training throughout the year to assist clients in keeping abreast of the latest developments, while helping new agency staff understand our services. MuniFinancial focuses on the following client base: • �cn�vi .v�stncts ✓ Special Districts • Community Services Districts • Recreation and Park Districts • Water Districts • Vector Control Districts EMuniFinancial Page 11 000314 FINANCIAL CONSULTING SERVICES MuniFinancial offers a variety of financial, economic and strategic planning services to its clients. Agencies have long been faced with meeting the needs of both existing residents, as well as new developments. MuniFinancial has been consistently called upon to assist client staff with their financial and organizational challenges. Our core services are summarized in the box at left. 304 ,l]L00U1a 111C11,t LJ1JLLKAb 1972 Act I:andscape and 'Lighting Districts 1982 Benefit Assessment Districts ✓ Business Improvement Districts Fire Suppression assessments ✓ Prop 218 studies Other Special Projects ✓ Facility financing plans ✓ Economic impact analysis ✓ Annexations and incorporations ✓ Reassessment engineering ✓ GASB 34 ✓ Development projections ✓ Financial projections Community Facilities Districts SPEC /AL ola -rmcT F 7RMA TONS Community Facilities & Assessment Districts MuniFinancial has successfully participated as special tax consultant and in the role of assessment engineer in diverse consultant teams for more than 600 districts in 100 -plus municipalities. These projects involve district formations, consolidations, annexations, workouts, refundings, parity bond issues and other special projects. As consultants who not only perform formation services but also district administration, construction acquisition, delinquency management, disclosure services and arbitrage rebate calculations, MuniFinancial is able to bring a long -term perspective to the challenges facing local agency financing. The Mello -Roos Community Facilities Act of 1982 authorizes formation of community facilities districts (CFDs) to finance various public facilities through the levy of special taxes against the area where said services and /or facilities are being provided. Facilities that can be provided under a (CFD) include the purchase, construction, expansion, or rehabilitation of any governmental facilities the city is authorized to construct, own, or operate and even some private buildings or sites where seismic, fire safety, or hazardous waste standards need to be met. The statute can also fund the following maintenance and services: • Police and fire protection, ambulance, recreation and library services; and • Park parkways, open space operations and maintenance and flood control and storm drain maintenance. A community facilities district may be initiated by a petition or through legislative action. A noticed public hearing is required and an election. The levy of a special tax and /or authorization MMuniFinancial Page's vo ®3 _t5 to issue bonds for long -term financing requires a favorable two- thirds vote of the registered voters residing within the proposed community facilities district. However, if the district has less than 12 registered voters in its boundaries, a two- thirds favorable vote of the property owners owning property in the district is required. DISTRICT ADMINISTRATION SERVICES ,i ° Comprehensive reporting ✓ Financial Analysis, modeling and budget forecasting ✓ Toll-free line ✓ Reporting on phone call activity ✓ Reporting on collections and payment status ✓ Calculation of prepayment quotes ✓ Legislative updates MUN/MAG /C The most recent addition to our services is the development of an Internet interface to MuniFinancial's database management program known as MuniMagic'. MuniMagic maintains parcel data, calculates special taxes, assessments, fees and charges, manages delinquency information and maintains bond related information. Clients can access data and reports online through a menu -driven system providing information at the touch of a button. MuniMagic is the powerhouse used by MuniFinancial's experienced staff in fiscal year 2004 -2005 to generate $505 million in levies and billings on more than 5.0 million parcels. A staff of 31 people is dedicated full-time to calculations, levies, delinquency management, ongoing disclosure, report writing, and property owner inquiries. MuniFinancial's district administration services address the ongoing day -to -day activities associated with the long -term collection of bonded and pay -as- you-go special taxes, assessments, fees, utility rates and standby charges. These types of services demand accurate, timely and knowledgeable treatment of many details. Subsequently, MuniFinancial focuses on quality control and brings the advantage of current technology and knowledge of recent legislation to our clients. COMMUN/TY FAC IL IT IES DISTRICTS MuniFinancial provides full- service administration for community facilities districts. The district can recover all costs associated with CFD annual administration, either through the special tax levy or payment by requester for special services. IIM MuniFinancial Page 1.3 000 316 APPENDIX — RESUMES Resumes for the senior professionals MuniFinancial will devote to the City of Moorpark's project follow. Page A -1 000317 6 Years Experience CHRIS FISHER Areas of expertise Chris Fisher is a principal consultant in the Financial Consulting Services Group at MuniFinancial. He is one of MuniFinancial's experts in Community Facilities District (CFD) formation and administration. Mr. Fisher most recently served as Senior Project Manager for the Northern California region in the District Administration Services Group at MuniFinancial. He has specialized expertise in the administration of 1915 Act Assessment Districts, 1972 Act Landscape and Lighting Districts, 1982 Benefit Assessment Districts, and Mello- Roos Community Facilities Districts, including: Project Highlights • Administration of Marks-Roos and Mello-Roos Pools,, • Delinquency monitoring, and in • Preparation of Continuing Disclosure Reports to bondholders. Mr. Fisher oversaw the annual administration of all of the aforementioned district types for cities, counties and special districts throughout Northern California. Before taking over his management responsibilities, Mr. Fisher was an analyst responsible for day-to-day district administration. Prior to joining MuniFinancial, he worked as a budget and financial analyst for an airline and an electronics Education corporation. Related Experience • City of Redwood City: Mr. Fisher oversaw the administration of one 1915 Act Assessment District and two Community Facilities Districts: Redwood Shores and Pacific Shores. Services provided by MuniFinancial related to the Community Facilities Districts 'include Professional data maintenance with regards to parcel changes and Affiliations apportionments, tracking development activities and land use changes plus the creation and generation of annual reports. His team also annually calculates special taxes and submits them to the County Auditor-Controller's office. • City of Brentwood: Mr. Fisher was the Project Manager responsible for the complete administration of mine 1915 Act Assessment Districts comprised of more than 15,000 parcels in this rapidly growing area. He was also on the team responsible for the formation of four of the newer districts, and the refunding of three of the existing districts. The refundings and administration included two Marks-Roos Pools with Revenue Bonds that were issued in multiple series, with multiple Local Obligations. Final build out of all of the districts will eventually exceed 30,000 parcels, with the continued formation of new districts expected. In addition to standard annual administrative tasks, Mr. Fisher completed and EMuniFinancial Page A -2 000318 EMuniFinancial reviewed cash flow certificates to ensure debt service coverage for the bonds and coordinated the tracking of parcel changes and the re- apportionment of assessment liens as development continued in the districts. Five of the districts were initially comprised almost entirely of large undeveloped parcels of land, which have developed into large mixed -use projects. Throughout this process, Mr. Fisher ensured that land use changes and the status of development in the districts were tracked and accurately reported to bondholders in the annual Continuing Disclosure Reports. • City of Roseville: The City hired MuniFinancial when its Mello Roos Districts were formed. Since then, several of the 19 Districts have experienced significant development requiring Mr. Fisher and his team to track and update databases and ensure that newly created parcels are taxed correctly. In addition, MuniFinancial is responsible for the maintenance of four Landscaping and Lighting Districts and four 1915 Act Local Improvement Districts. For the Landscaping and Lighting Districts, Mr. Fisher oversaw the entire annual process, including the preparation of budgets, preparation of the Engineer's Reports, preparation of the required annual resolutions, maintenance of the databases for the districts, and the submittal of annual assessments to the County. • City of Union City: Mr. Fisher and his team administered several property owner fees and special districts for the City of Union City, including its Citywide Landscaping and Lighting District No. 2, Fire Department Paramedic Program Special Assessment, Recycling Fee, Refuse and Yard Waste Fee, Storm Water Utility Fee, a Community Facilities District, and a 1915 Local Improvement District. For all of these districts, the MuniFinancial team maintained and continually updated comprehensive parcel databases with parcel configuration, property owner and land use information. They assisted in the preparation of annual budgets and engineer's reports, calculated special taxes and assessments, and submitted the parcel data to Alameda County for placement on the annual secured property tax bills. • City of West Sacramento: Mr. Fisher oversaw the administration of seven "service" Community Facilities Districts and a variable rate bond CFD, all of which are used in place of landscaping and lighting districts. He and his team monitor parcel changes and apportionments. Development activities and land use changes are tracked. Reports are generated and disseminated annually. He is also the project manager in charge for the administration of two 1915 Act Assessment Districts, and one Consolidated Reassessment District. He oversees the annual maintenance of the databases for these districts; completion of the annual levy and all required reporting. Page A -3 000319 10 Years Experience MARSHALL EYERMAN Having been associated with MuniFinancial since May of 1997, Marshall Eyerman is currently a Principal Consultant in the Areas of Expertise Financial Consulting Services Group at MuniFinancial. A professional with ten years of experience in all facets of municipal finance, he assist team members focus their efforts on preparing specific analysis and reports. Mr. Eyerman works closely with agencies, counties, trustees, property owners, bond counsel and financial advisors to gather the data. He and his team then perform the necessary due diligence and analysis of the documents. Dedicated to his craft, Mr. Eyerman is involved in various organizations, such as the California Society of Municipal Finance Officer, National Association of Bond Lawyers and National Federation of Municipal Analysts and routinely offers educational sessions Education detailing aspects of the analysis process to clients and internal staff. Mr. Eyerman came to MuniFinancial with experience performing financial analysis and providing investment advice as a Licensed Registered Representative. His very first duties at the firm were focused on local improvement districts. He worked within the District Administration Services group. He then worked within the Federal Compliance Group, focusing on the development of continuing disclosure practices, before moving to the Financial Consulting Services Group. Related Experience Development Impact Fees • City of Livermore • City of Dixon • City of Rialto • Town of Yucca Valley Community Facilities Districts • City of Hawthorne • County of Fresno MuniFinancial Page A -4 000320 6 Years' Experience Areas of expertise Project Highlights Education EMuniFinancial MARK RISCO v ; r Mark Risco is Division Manager of the District Administration Services Group and is responsible for 30 staff members' efficient administration of special districts. In this capacity, Mr. Risco oversees five project managers and 25 analysts performing all aspects of annual administration, including parcel research, database maintenance, budget analysis, parcel changes related to development, exemption research, lien payoffs, delinquency management, bond calls, and reports. Mr. Risco has worked in public finance for the past five years. Prior to joining MuniFinancial, he worked in commercial real estate at Spieker Properties, Inc., a Real Estate Investment Trust Company. His experience includes, preparing and monitoring budgets and performing cash flow and financial analysis. Related Experience Some of Mr. Risco's clients include: Ventura County Conejo Recreation and Park District City of Fillmore City of Thousand Oaks City of Paso Robles City of Simi Valley City of Irvine City of Anaheim The Metropolitan Water District of Southern California Page A- S 000321 6 Years' Experience Areas of Expertise Project Highlights d ; G LADYS M EDI NA Gladys Medina is a Project Manager in the District Administration Services Group at MuniFinancial. Her attention is focused on clients within the Southern California Coastal Region, including the counties of Los Angeles, San Diego, Ventura, Orange, Kern and San Luis Obispo. Ms. Medina's responsibilities include the administration of Assessment Districts, Standby Charge Programs, Community Facilities Districts, Landscaping and Lighting Districts, Business Improvement Districts and other special districts. She monitors the progress of projects, ensuring quality, accuracy and timeliness in completion. She provides technical expertise to clients and analysts as work progresses and attends client meetings and council meetings, as required. Prior to joining MuniFinancial in 1999, she gathered three years of experience in water utility accounting and had a year of production accounting for a well-known trading card company where she worked within its international accounting group. Related Experience Ms. Medina's clients include: Ventura County Conejo Recreation and Park District City of Fillm ore City of Thousand Oaks City of Paso Robles City of Simi Valley Los Angeles County Department of Parks Recreation The Metropolitan Water District of Southern California City of California City City of Lancaster City of Tehachapi Page A- 6 'MuniFinancial 000322 AGREEMENT FOR PROFESSIONAL SERVICES BETWEEN THE CITY OF MOORPARK AND MUNIFINANCIAL FOR SPECIAL TAX CONSULTING SERVICES RELATED TO FORMATION, FINANCING AND ADMINISTRATION OF THE MOORPARK HIGHLANDS AND VISTAS AT MOORPARK COMMUNITY FACILITIES ASSESSMENT DISTRICTS. This Agreement is made and entered into in the City of Moorpark on this day of August, 2005, by and between the City of Moorpark ( "CITY "), a public body, corporate and politic, and MuniFinancial, a California Corporation providing consulting services (CONSULTANT) . WITNESSETH WHEREAS, CITY has determined that it requires professional consulting services related to the formation, financing and Administration of the Moorpark Highlands and Vistas at Moorpark Community Facilities Assessment Districts (the "PROJECT "); and WHEREAS, services and carry out the CONSULTANT i has the proper duties involved, WHEREAS, CITY wishes performance of said services; s experienced in providing such experience, knowledge and skills to and to retain CONSULTANT for the NOW, THEREFORE, in consideration of the mutual covenants, benefits and promises herein stated, the parties hereto agree as follows: I. Scope of Services AGENCY does hereby retain CONSULTANT in a contractual capacity to provide financial advisory consulting services as described in the CONSULTANT'S Proposal dated March 24, 2004 which is attached to this agreement as Exhibit "A ", and made a part hereof. In the event that additional service is required of CONSULTANT, beyond the Scope of Services for this Agreement, CONSULTANT may be authorized to undertake and complete such additional work only if such authorization is provided in writing, identifying the exact nature of the additional service or services required and a "not -to- exceed" fee to be paid by CITY rroressionat Services Agreement between City of Moorpark and Muni - -m -%ml ATTACHMENT 2 Page 1 of 9 000323 for said additional work, or at a negotiated lump sum amount approved by CITY. II. Compensation A. Formation Services- Compensation to CONSULTANT for Formation Services shall be based on the Cost Estimates for Formation Services provided in Exhibit A. B. Annual Administration- Consultant shall be retained on an annual basis for the purpose of providing Annual Administrative Services for the PROJECT and shall be compensated based on the description of Fees for Annual Services included in Exhibit A. Payment to CONSULTANT shall be made by the CITY or the designated Bond Trustee as authorized by the CITY within thirty (30) days of receipt of invoice, if the invoice is not contested or questioned by CITY. If CITY identifies a discrepancy between the invoice amount and the services or products completed, CITY shall within fifteen (15) workdays of receipt of the invoice specify in writing the discrepancy. CONSULTANT shall then either 1) provide support materials to satisfy CITY'S stated concern, or 2) revise the invoice to reflect an adjustment to the stated discrepancy. CITY shall then pay the revised or documented invoice within thirty (30) days of such revision or documentation. III. Incorporation by Reference Exhibit "A ", as previously identified and the Attachments thereto, is hereby incorporated into and made a part of this Agreement. In the event of a conflict between the provisions of the Scope of Services found in Exhibit "A" and this Agreement, the language contained in this Agreement shall take precedence. IV. Termination or Suspension This Agreement may be terminated or suspended with or without cause by CITY at any time with no less than five (5) working days written notice of such termination or suspension. CONSULTANT may terminate this Agreement only by providing CITY with written notice no less than thirty (30) days in advance of such termination. In the event of such termination or suspension, CONSULTANT shall be compensated for such services up to the date of termination or suspension. Such compensation for Professional Services Agreement between Page 2 of 9 City of Moorpark and MuniFinancial 000324 work in progress shall be prorated as to the percentage of progress completed at the date of termination or suspension. V. Complete Agreement This written Agreement, including all writings specifically incorporated herein by reference, shall constitute the complete Agreement between the parties hereto. No oral Agreement, understanding, or representation not reduced to writing and specifically incorporated herein shall be of any force or effect, nor shall any such oral Agreement, understanding, or representation be binding on the parties hereto. Should interpretation of this Agreement, or any portion thereof, be necessary, it is deemed that this Agreement was prepared by the parties jointly and equally, and shall not be interpreted against either party on the ground that the party prepared the Agreement or caused it to be prepared. No waiver of any provision of this Agreement shall be deemed or shall constitute, a waiver of any other provision, whether or not similar, nor shall any such waiver constitute a continuing or subsequent waiver of the same provisions. No waiver shall be binding, unless executed in writing by the party making the waiver. VI. Assignment /Successors CONSULTANT shall not assign this Agreement or any of the rights, duties or obligations hereunder. It is understood and acknowledged by the parties that CONSULTANT is uniquely qualified to perform the services provided for in this Agreement. VII. Term The Term of this Agreement shall be for a period beginning with the date first herein written and shall continue until terminated as herein provided under Section IV. CONSULTANT shall perform the professional services identified in this Agreement in a timely manner, consistent with sound professional practices. VIII. Anti- Discrimination In the performance of the terms of this Agreement, CONSULTANT agrees that it will not engage in, nor permit such subcontractors as it may employ, to engage in discrimination in employment of persons because of the age, race, color, creed, sex, sexual orientation, national origin, ancestry, religion, Professional Services Agreement between City of Moorpark and MuniFinancial Page 3 of 9 000325 physical disability, medical disability, medical condition, or marital status of such persons. Violation of this provision may result in the imposition of penalties referred to in the Labor Code of the State of California Section 1735. IX. Insurance and Indemnification CONSULTANT shall hold harmless, indemnify and defend City and its officers, employees, servants and agents and independent contractors who serve in the role of City Manager, Assistant City Manager, City Clerk, Director of Community Development, City Engineer, or City Attorney from any claim, demand, damage, liability, loss, cost or expense, for any damage whatsoever, including but not limited to death or injury to any person and injury to any property, resulting from, or in any way connected with the performance of this Agreement by CONSULTANT or CITY, except such damage as is caused by the sole negligence of CITY CONSULTANT shall secure from a good and responsible company or companies doing insurance business in the State of California, pay for, and maintain in full force and effect for the duration of this Agreement the policies of insurance required by this section and shall furnish to the City Clerk of the City certificates of said insurance on or before the commencement of the term of this Agreement. Notwithstanding any inconsistent statement in any of said policies or any subsequent endorsement attached thereto, the protection offered by the policies shall: 1. Provide general public liability insurance including automobile liability and property damage insurance in an amount not less than one million dollars ($1,000,000) per occurrence and annual aggregate. 2. Name CITY and its officers, employees, servants and agents and independent contractors serving in the role of City Manager, Assistant City Manager, City Clerk, Director of Community Development, City Engineer, or City Attorney, as additional insured with CONSULTANT. Confirmation of this coverage shall be provided on an Insurance Services Office (ISO) Form CG 20 10 11 85 Endorsement, or other form stipulated in writing by City Clerk. Professional Services Agreement between Page 4 of 9 City of Moorpark and MuniFinancial 000326 3. Bear an endorsement or have attached a rider whereby it is provided that, in the event of cancellation or amendment of such policy for any reason whatsoever, CITY shall be notified by mail, postage prepaid, not less than thirty (30) days before the cancellation or amendment is effective. CONSULTANT shall give CITY thirty (30) days written notice prior to the expiration of such policy. 4. Be written on an occurrence basis. Professional Liability or Errors and Omissions insurance as appropriate shall be written on a policy form coverage specifically designed to protect against acts, errors or omissions of the CONSULTANT and " "Covered Professional Services" as designated in the policy must specifically include work performed under this agreement. The policy limit shall be no less than $1,000,000 per claim and in the aggregate. The policy must "pay on behalf of" the insured and must include a provision establishing the insurers duty to defend. The policy retroactive date shall be on or before the effective date of this agreement. Consistent with this section, CONSULTANT shall provide workers' compensation insurance as required by the California Labor Code. If any class of employees engaged by CONSULTANT in work under this Agreement is not protected by the workers' compensation law, CONSULTANT shall provide adequate insurance for the protection of such employees to the satisfaction of CITY. At such point in time that CONSULTANT obtains and provides any of the above insurance with coverage limits in excess of the amounts specified above to another of CONSULTANT'S clients, CONSULTANT shall immediately provide these same coverage limits to CITY. CITY does not, and shall not, waive any rights that it may have against CONSULTANT by reason of this section, because of the acceptance by CITY, or the deposit with CITY, of any insurance policy or certificate required pursuant to this Agreement. This hold harmless and indemnification provision shall apply regardless of whether or not said insurance policies are determined to be applicable to the claim, demand, damage, liability, loss, cost or expense described in this section. Professional Services Agreement between Page 5 of 9 City of Moorpark and MuniFinancial 000327 X. Notices Any notice to be given pursuant to this Agreement shall be in writing, and all such notices and any other document to be delivered shall be delivered by personal service or by deposit in the United States mail, certified or registered, return receipt requested, with postage prepaid, and addressed to the party for whom intended as follows: To: City Manager City of Moorpark 799 Moorpark Avenue Moorpark, California 93021 To: MuniFinancial 27368 Via Industria, Suite 110 Temecula, California 92590 (951) 587 -3500 Attn: Chris Fisher, Principal Consultant Either party may, from time to time, the other, designate a different address o shall be substituted for the one above payments and other documents shall be receipt by personal service or as of the deposit in the United States mail. XI. General Conditions by written notice to r contact person, which specified. Notices, deemed delivered upon second (2 d ) day after A. CONSULTANT agrees not to work for any private firm located within the CITY limits or its Area of Interest, or for any public agency where its jurisdiction includes all or part of the CITY without the prior written consent of the CITY, during the term of this Agreement. Furthermore, CONSULTANT agrees to limit its actions related to economic interest and potential or real conflicts of interest as such as defined by applicable State law to the same standards and requirements for designated CITY employees. B. CITY shall not be called upon to assume any liability for the direct payment of any salary, wage or other compensation to any person employed by CONSULTANT performing services hereunder for CITY. Professional Services Agreement between Page 6 of 9 City of Moorpark and MuniFinancial 000328 C. CONSULTANT is, and shall at all times, remain as to CITY a wholly independent contractor. Neither the CITY, nor any of its officers, employees, servants or agents, shall have control over the conduct of CONSULTANT or of CONSULTANT'S officers, employees or agents, except as herein set forth. CONSULTANT shall not at any time or in any manner represent that it or any of its officers, employees, or agents are in any manner employees of CITY. D. At the time of 1) termination of this Agreement or 2) conclusion of all work, all original reports, documents, calculations, diskettes, computer files, notes, and other related materials whether prepared by CONSULTANT or its subcontractors) or obtained in the course of providing the services to be performed pursuant to this Agreement shall become the sole property of CITY. Any word processing computer files provided to CITY shall use Microsoft Word for Windows software. E. Nothing contained in this Agreement shall be deemed, construed or represented by CITY or CONSULTANT or by any third person to create the relationship of principal or agent, or of a partnership, or of a joint venture, or of any other association of any kind or nature between CITY and CONSULTANT. F. In the event any action, suit or proceeding is brought for the enforcement of, or the declaration of any right or obligation pursuant to this Agreement or as a result of any alleged breach of any provision of this Agreement, the prevailing party shall be entitled to recover its costs and expenses, including reasonable attorney's fees, from the losing party, and any judgment or decree rendered in such a proceeding shall include an award thereof. G. Cases involving a dispute between CITY and CONSULTANT may be decided by an arbitrator if both sides agree in writing on the arbitration and on the arbitrator selected, with costs proportional to the judgment of the arbitrator. H. This Agreement is made, entered into, and executed in Ventura County, California, and any action filed in any court or for arbitration for the interpretation, enforcement or other action of the terms, conditions or covenants referred to herein shall be filed in the applicable court in Ventura County, California. Professional Services Agreement between Page 7 of 9 City of Moorpark and MuniFinancial 000329 I. The captions and headings of the various Sections and Exhibits of this Agreement are for convenience and identification only and shall not be deemed to limit or define the content of the respective Sections and Exhibits hereof. J. This Agreement constitutes the entire Agreement of the parties concerning the subject matter hereof and all prior Agreements or understandings, oral or written, is hereby merged herein. This Agreement shall not be amended in any way except by a written amendment expressly purported to be such an amendment, signed and acknowledged by both parties hereto. K. No waiver of any provision of this Agreement shall be deemed, or shall constitute a continuing or subsequent waiver of the same provision. No waiver shall be binding, unless executed in writing by the party making the waiver. L. If any portion of this Agreement is held by a court of competent jurisdiction to be invalid, void, or unenforceable, the remaining provisions will never - the -less continue in full force without being impaired or invalidated in any way. M. No officer, employee, director or agent of the CITY shall participate in any decision relating to this Agreement which affects his personal interest or the interest of any corporation, partnership, or association in which he is directly or indirectly interested, or shall any such person have any interest, direct or indirect, in this Agreement or the provisions thereof. XII. Responsible Individual The individual directly responsible for CONSULTANT's overall performance of the Agreement provisions herein above set forth and to serve as principal liaison between CITY and CONSULTANT shall be Chris Fishery Principal Consultant, and no other individual may be substituted. The CITY'S contact person in charge of administration of this Agreement and to serve as principal liaison between CONSULTANT and CITY shall be the City Manager or his designee. Professional Services Agreement between Page 8 of 9 City of Moorpark and MuniFinancial 000330 XIII. Effective Date This Agreement shall be effective on CITY OF MOORPARK: Steven Kueny City Manager ATTEST: Deborah S. Traffenstedt, City Clerk MuniFinancial: 2005. Chris Fisher Principal Consultant Exhibit "A ": Proposal for Professional Services Professional Services Agreement between City of Moorpark and MuniFinancial Page 9 of 9 00®33:- a a 1 Pnt to the City of Mo o rp Community Facilities il)istrict 14"ormation & Administrati'mi Services EXHIBIT A t 27368 Via Industria, Suite 110, Temecula, California 92590 000332 MmuniFinancial July 19, 2005 Steven Kueny, City Manager City of Moorpark C/O Marshall Linn Urban Futures, Inc. 3111 North Tustin Ave, Ste. 230 Orange, CA 92865 RE: Proposal to Provide Community Facilities District Formation and Administration Services to the City of Moorpark Dear Mr. Kueny: MuniFinancial is pleased to submit the following proposal to the City of Moorpark to provide financial consulting services. Our proposal addresses the establishment of Community Facilities Districts (CFD) for facilities and services, and special tax consultant support for associated bonds. Our proposal for providing district administration services to the districts is also described. We have assembled a team of senior professionals for this project, ensuring the City quality support. I will serve as Principal -in- Charge and provide technical advice to the team throughout the project. Marshall Eyerman, Principal Consultant, will be your Project Manager. Mr. Eyerman will be the day -to day contact with the City for this study. He will be assisted as needed by analysts in our Temecula office. Mr. Mark Risco, District Administrative Services Division Manager, will lead our exceptional team of analysts providing you administration support. I am certain that our team can provide the City of Moorpark with the quality service for which MuniFinancial is known. We are excited about this opportunity to work with the City of Moorpark and look forward to hearing from you. Please contact me at (800) 755 -6864, or via email to chrisf&muni.com , if you have any questions regarding our proposal. Sincerely, MuniFinancial l Chris Fisher, Principal Consultant Financial Consulting Services Enclosure 2 73 68 Via Industria, Ste. 110 Tel. (951) 587 -3500 Temecula, California 92590 rrWIP- 911111i.com Fax (951) 587 -3510 000333 TABLE O F CONTENTS INTRODUCTION 1 SCOPE OF WORK 2 CFD Formation 2 CFD Administration 6 FEE FOR SERVICES 8 Community Facilities District Formation Services 8 Community Facilities District Administration Services 8 Additional Services g Invoicing g Reimbursable Expenses g THE CITY OF MOORPARK'S TEAM 10 INTRODUCTION TO MUNIFINANCIAL 11 Financial Consulting Services 12 District Administration Services 13 APPENDIX — RESUMES A -1 Chris Fisher A -2 Marshall Eyerman A -4 Mark Risco A -5 Gladys Medina A -6 EMuniFinancial Page i 000334 INTRODUCTION We understand that the City of Moorpark will be forming two Community Facilities Districts (CFDs). CFD 2004 -1 encompasses proposed development consisting of approximately 104 acres eventually containing 456 single - family homes and 99 condominiums. CFD 2004 -2 will contain approximately 24 acres and eventually 110 single - family parcels. The CFDs will fund improvements for facilities, fees and public safety services. We can also offer our full service district administration services for the newly established CFDs. We will assist the City of Moorpark with administration that fulfills regulatory requirements beyond the point at which the special tax installment is placed on the Ventura County secured tax roll. These services are described as District Administration within our proposal. MuniFinancial is a full service public financial consulting firm and we take pride in a seamless transition from formation to administration. We can provide the City of Moorpark with continuing support for its special tax needs. EMuniFinandal Page 1 000335 SCOPE OF WORK MuniFinancial will perform the following tasks in order to provide the City of Moorpark with Community Facilities District (CFD) formation and administration services. CFD FORMATION MuniFinancial will provide special tax and district formation consulting services to the City of Moorpark. Specific tasks include the following. We will perform these tasks for two CFDs: CFD 2004 -1, Moorpark Highlands; and CFD 2004 -2, Moorpark Vistas. TASK 1: NOTICE TO PROCEED TO RESOLUTION OF 1/VTENTION a. Prepare Rate and Method of Apportionment of Special Tax MuniFinancial will prepare a rate and method of apportionment of special tax for the resolution of intention. We will discuss alternatives including the identification of improvement areas or tax rate zones. MuniFinancial endeavors to provide for a simple and practical means of prepaying special taxes. A description of various alternatives for structuring the special tax will be provided to the City and the Financing Team and incorporated into the rate and method of apportionment based on comments received. b. Research Once a project has been identified, MuniFinancial will update research information related to the development, including number and type of units. MuniFinancial will determine whether there are any registered voters in the proposed boundaries of the district that would require a vote of the registered voters and verify the record owners of property that would constitute the eligible voters under the Community Facilities Act (if there are fewer than 12 registered voters). Determine the improvements to be financed and /or maintained, that are to be included in the district based on input from the City, the Property Owner, the project engineer, financial advisor, and bond counsel. Prepare a narrative description to include in the Community Facilities District Public Report. In addition, we can prepare a Map of Improvements to allow ease in presentation to the City Council as well as an easily identifiable source for the Financing Team as an additional service, if requested. If necessary, improvement zones will be established and different methodologies can be developed to address the benefit one area receives from improvements that another area does not receive. Prepare a cost estimate of the improvement items, incidentals and issuance costs related to the district to be included in the Community Facilities District Public Report. The project cost estimate including incidentals will be obtained from the project engineer. The bond issuance costs will be discussed with the team to insure all appropriate costs have been included correctly, such as, capitalized interest, official statement printing, reserve fund level, and any required bond security. EmuniFincincial Page 2 Q0®3a36 Financial Modeling A preliminary pro forma of the community facilities district's revenues and expenses will be presented to the Financing Team for evaluation and discussion. The Maximum Special Taxes proposed will be designed to protect the bonds as well as fairly tax properties expected to be in the district. Based on the information gathered, MuniFinancial will begin to prepare a preliminary special tax analysis. The analysis will include value to lien calculations, overlapping tax analysis, and maximum special tax coverage computations. We will prepare calculations from our database including 1) special tax runs identifying the maximum special tax coverage that can be expected comparing the maximum special tax rates to the amount estimated to be necessary to repay the bonds; 2) value to lien computations for each parcel, each property owner, and if necessary, differentiating between developed and undeveloped property using data from the Appraiser; 3) an overlapping debt table indicating the value of the property as compared to the new district debt as well as any other assessment district or community facilities district debt outstanding on the parcels; and 4) effective tax rate schedules showing the tax rate projected to be on the parcels as a result of the new debt and prior debts. In addition, MuniFinancial will develop special tax categories for the property types within the district. Special considerations will be identified for Financing Team discussion, such as pre - payment provisions, fair share contributions, multiple bond phasing implications, escrowed bond proceeds, and a related escrow release test. We will develop the Method of Apportionment of Special Tax based on the boundaries of the district, the improvements to be funded, the proposed development, and any effective tax rate limitations. An analysis will be required to determine globally an equitable spread of the overall burden taking into account the nature of the public facilities to be constructed and the area that they will serve. The method will be discussed with the Financing Team to ensure all considerations have been addressed, and then included in both the Resolution of Intention and the Community Facilities District Public Report. The phasing of the development needs to be analyzed and integrated with the tax formulas. This could result in the need for several improvement zones and /or bond sales. The method will consider the practical implications of annual administration, the "trigger" event used to re- classify an undeveloped property to a developed property, the developer's acceptance of the methodology, and the effect, both financial and political on the secondary property owner. d. Prepare Boundary Map MuniFinancial will prepare a boundary map of the proposed district that meets the requirements of the Community Facilities Act and the City of Moorpark's Policies and Procedures for CFDs. EMuniFinancial Page 3 000337 TASK Z; RCSOLUT /ON OF /NTENT /ON TO PUBL IC HEAR /N13 MuniFinancial will perform the following: a. Record the boundary map with the appropriate local official and the county recorder. b. Prepare CFD Public Report MuniFinancial will prepare a preliminary CFD report that includes a description of the public improvements to be financed and /or maintained, cost estimates, incidental expenses, the rate and method of apportionment, and any other information necessary to meet the requirements of the Community Facilities Act and for review and comment by the Financing Team. Submit the revised document to City staff for filing with the City Council. If requested, MuniFinancial will present the report to the Council and field any questions received at the Public Hearing. The Community Facilities District Public Report will include the following components: • A description of the proposed public facilities to be funded. • Costs and estimated construction dates of the proposed facilities. • Estimates of bond issuance and other incidentals costs. • Projected bonded indebtedness and the anticipated issuance dates • A projection and explanation of the annual special tax rates by special tax classification for each year that bonds are outstanding or services are funded. C. Contact the County Registrar of Voters to verify property ownership and the number of registered voters in the district area. We will assist in tallying the votes. Current legislation requires a registered voter election if there are more than 12 registered voters in the district. d. Coordinate the recordation of the Notice of Special Tax Lien after successful formation of the CFD. TASK 3; SON0 ISSUANCE SUPPORT Participate in the creation and review of financing documents. Typically, as the Community Facilities District Public Report is being finalized to include the best available project costs, the Financing Team begins preparing the Preliminary Official Statement. As Special Tax Consultant, we maintain a presence in this portion of the district process and provide necessary information as it relates to special tax revenues and special tax liens. Our role in the financing is to review the practical implications of the bond sale in an effort to protect the City's ability to collect special tax revenues to meet debt service requirements. As Special Tax Consultant we will provide the following services. a. For the Preliminary Official Statement (POS) and Official Statement (OS) we will prepare final calculations from our database including a) maximum special tax coverage, b) value to lien computations, c) an overlapping debt table indicating the value of the property. as compared to the new district debt as well as any other assessment district or community facilities district debt outstanding on the parcels; and, d) effective tax rate schedules showing the tax rate projected to be on the parcels as a result of the new debt and prior debts. In addition, we will sign a Special Tax Consultant Certificate certifying the MMunFnandal Page 4 000338 sufficiency of the maximum special tax rates to meet debt service requirements for the first series of bonds to be issued. a. In addition, MuniFinancial will review the continuing disclosure obligation provisions free of charge. If, however, the City would like us to assemble the information for the official statement, we would charge depending on the level of complication. MuniFinancial will participate in the creation and review of the POS and OS as it relates to any items included in the Community Facilities District Public Report, the cost estimate, improvement description, boundary map, and any tables we provide that will be included in the documents. In addition, we review all items related to parity bond issuances, and delinquency and foreclosure provisions as they relate to the annual administration of the district. All original items and comments will be provided to the Underwriter and Disclosure Counsel and discussion with the Financing Team. A0017'10NAL RESPONS /B /L /T /ES OF CONSULTANT a. Attend Meetings Representatives of MuniFinancial will attend up to two (2) meetings with the City and the Financing/ Consultant Team as directed by the City's project coordinator. Additionally, we will attend the Council meetings for the adoption of the resolution of intention and the public hearing. b. Coordination with City and Financing /Consultant Team MuniFinancial will coordinate with the City and other members of the City's Financing/ Consultant Team during the formation of the district. CL /ENT RESPONS /B /L /T /ES MuniFinancial will rely on being able to obtain the following information from the City or the developer: a. Proposed project development information. b. Estimated costs of the services to be included in the CFD, and the costs of constructing and /or maintaining the facilities to be included in the CFD. C. Property owner information on an as- needed basis. Coordinate with developers to obtain documentation as needed, i.e. tract maps, parcel maps, plans of development, absorption data, product mix information. The City will assist MuniFinancial in obtaining this information, if needed. The City of Moorpark acknowledges that MuniFinancial shall be relying upon the accuracy of the information provided by the City and the County and agrees that MuniFinancial shall not be liable for any inaccuracies contained in such information. LCOAL OP /N/ONS In preparing the, policy document, resolutions, petitions, consent and waiver documents and the notices and ballots, MuniFinancial will provide our professional expertise. Since we do not practice law, we ask that your City Attorney, or other designated counsel, review the documents. We will assist your attorney in identifying any pertinent legal issues. ZMuniFinancial Page S 000339 CFD ADMINISTRATION MuniFinancial provides also provides full- service special district services for CFDs. The following is our scope of services for administration. All costs associated with CFD annual administration are fully recoverable, either through the special tax levy or payment by the requestor for special services. MuniFinancial will: a. Maintain and periodically update an electronic database containing parcel basis data and annual special tax levy amounts by Assessor's Parcel Number. b. Annually calculate and apportion the special taxes as specified in the Rate and Method of Apportionment of Special Tax. c. If applicable, use the listing of any approved exemptions provided by the District, identify each parcel and modify the proposed special tax accordingly. d. If necessary, prepare an annual resolution that establishes the budget for the fiscal year and application of the special tax to be submitted to the District, including the special tax summary for the fiscal year. e. Provide special tax levies for each parcel by Assessor's Parcel Number to the County Auditor - Controller's Office in the media, format and configuration required by the County for placement on the annual property tax roll. f. Research parcel exceptions provided by the District and, if possible, resubmit installment amounts that are unapplied by the County Auditor- Controller's Office. MuniFinancial will manually invoice special tax installments that cannot be collected on the County property tax roll on behalf of the District. g. Provide a toll-free number to field inquiries from District staff, property owners and other interested parties regarding special tax installments and related information. h. Monitor delinquencies each February and May and submit periodic reports to the District. i. Prepare an Annual Special Tax Report (Report). This Report will include: • The identification of CFD administrative cost items eligible for recovery by the District, • The review of fund balances to identify any surplus funds, • The requirements for debt service, • The delinquency summaries, and • A cover letter to the Report providing related recommendations or issues, if any. The cover letter is not intended to be a component of the Report. j. Provide an annual report to the California Debt and Investment Advisory Commission (CDIAC) by October 30 if required by the California Government Code, Section 53359.5(b), as amended. k. Prepare "Notice of Special Tax" as required by the California Government Code, Sections 53340.2(b) and 53341.5, as amended. The fee for this service is $10 per Notice and is to be paid by the requester. EMuniFinancial Page 6 000340 1. As applicable, assist the District with the filing of a report with its governing body each year as required by the California Government Code, Section 50075.3 (a) & (b) and /or Section 53411 (a) & (b), as amended (Senate Bill 165). m. Be available to attend up to two meetings annually. n. Calculate written prepayment quotes for individual special tax liens, as described in the Rate and Method of Apportionment of Special Tax or by resolution. For parcels prepaying the special tax, MuniFinancial will coordinate the removal of the lien. The fee for this service is $250 per calculation, to be paid by the requestor. EWWFinandal Page 7 00034_- FEE FOR SERVICES MuniFinancial will provide the services described in our Scope of Work for the fixed price fees below. Our fee includes all expenses associated with the project. COMMUNITY FACILITIES DISTRICT FORMATION SERVICES CFD Formation, CFD 2004 -1 1 $24,0001 CFD Formation, CFD 2004 -2 1 $24,000 1 Our fee will not be contingent on the outcome of the formation of the CFD. COMMUNITY FACILITIES DISTRICT ADMINISTRATION SERVICES The CFD administration as shown in our scope of services is the basis of our fee. These fees are payable monthly on a percentage complete basis. These fees and rates are subject to increase, which will not exceed the most recent annual change in the Consumer Price Index (CPI) within the applicable areas as calculated by the United States Department of Labor. The requesting party pays for fees for this serUice. There is no charge to property owners and / or the Ciiy. ZMunFnandal Page 8 000342 .. 1 � {45 +fie p r"?` h'i r'�✓�iE1 s" S, ��'3 �,-. sY��"Y s� '� �4' �- rc4' ¢ (� 'k � .4. p a.. #� •YRl.*�.. ��,�`,:.' t,. ids � ,i �2 ''a'� t +hr�R i-' 1' M Community Facilities • ,1 1 � , , / 2004-1 (per parcel) 'Community Distric /1 ' , „ 1 No. 2004-2 (per parcel) Payoff 11 ' ■ The requesting party pays for fees for this serUice. There is no charge to property owners and / or the Ciiy. ZMunFnandal Page 8 000342 ADDITIONAL SERVICES Additional services beyond our scope of work, such as additional meetings, may be authorized by the City of Moorpark. Additional services will be performed for an additional fee. INVOICING For district formation services, MuniFinancial will bill the City monthly based on percent of the project completed by task. For district administration services, MuniFinancial will bill the City monthly on a percentage completion basis. REIMBURSABLE EXPENSES MuniFinancial will be reimbursed, at cost, for out -of- pocket expenses. Examples of reimbursable expenses include, but are not limited to: postage, travel expenses, mileage (40.5¢ per mile), maps, electronic data furnished from the County and /or other applicable resources, construction cost periodicals, and copying (currently 6¢ per copy). Any additional expense for reports or from outside services will be billed to the District, at our cost, with no overhead markup. Charges for meeting and consulting with counsel, the County, or other parties regarding services not listed in our scope of work will be at our then- current hourly rates. In the event that a third party requests any documents, MuniFinancial may, in accordance with MuniFinancial's applicable rate schedule, charge such third party for providing these documents. EmuniFinancial Page 9 000343 THE CITY OF MOORPARK'S TEAM We have selected senior professionals for the City of Moorpark's project. We are confident that the MuniFinancial team has a depth of experience that will successfully fulfill the City's desired work performance. Chris Fisher, Principal Consultant in MuniFinancial's Temecula office, will serve as principal -in- charge for district formation. He will oversee the quality of work products and assure timely completion of the project. He will also provide technical oversight to the project. Mr. Fisher is expert in CFD formation and administration and has occupied key management positions both in MuniFinancial's Financial Consulting Services and District Administration Services groups. Marshall Eyerman will be the project manager for the formation project. Mr. Eyerman is a Principal Consultant in our Temecula office and one of our lead experts in community facilities district formation. Mr. Eyerman's responsibilities include all aspects of district formation, including the preparation of calculations associated with developing special tax formulas, development of rates and methods of apportionment and bond fund analysis. He is also responsible for special tax bond refundings, district annexations and agency compliance with Proposition 218. As project manager, Mr. Eyerman will organize and direct all work tasks and review interim work products. He will ensure the project is completed on time and within budget. He will also be the primary client contact, attend key meetings, and make presentations. Mr. Eyerman will be assisted as needed by staff assigned to our Temecula office. Team members will include Habib Isaac, Senior Analyst, Camille Mahant, Analyst II, James Steffens, Analyst, and Jennifer Carter, Analyst. Our analysts will assist with data gathering, model building and report drafting. They will also coordinate with the City to ensure that data - gathering tasks proceed smoothly and minimize the burden on City staff. Mark Risco, Division Manager, District Administration Services, will oversee the district administration services provided to the City. Mr. Risco's superior staff of analysts will perform necessary administration actions, with project management provided by Gladys Medina, Project Manager in our District Administration Services Group. Detailed resumes of the senior professionals we have selected to assist the City of Moorpark are included in the appendix. EMuniRnancial Page 10 000344 INTRODUCTION TO M UNI FINANCIAL MuniFinancial has the largest special district formation and administration practice in the nation. We are also known as the pre- eminent municipal disclosure firm, and a major provider of arbitrage rebate services. Our clients include cities, counties, state agencies, port authorities, housing agencies, special districts and school districts in 34 states. Our staff of 70 professionals acts as an extension of agency staff, providing such services as: Administration of special taxes, assessments, standby charges and utility rates; Arbitrage rebate calculations; Municipal disclosure reports preparation and dissemination; Economic studies, such as fiscal analyses of new development, LAFCO studies and developer impact fees; nWMMW W prdvid6s the f6lidwing primary services: ✓ Federal Compliance Services ✓ District Administration Services ✓ Financial Consulting Services Financial studies to identify funding sources or determine optimal utility rates, standby charges and cost of services; and District formation services for capital project assessment /local improvement districts, community facilities districts, landscaping and lighting districts and special taxes. In addition, we are dedicated to the improvement of our technology. Our Information Technology staff has created MuniFinancial's Municipal Administration Government Information Coordinator, MuniMagicTM, a custom software program to address the specific requirements related to administering taxes, assessments, standby charges and fees. The latest advance in the program allows clients to access parcel information through the Internet with a menu - driven format. MuniFinancial's success is based on a corporate philosophy of personal service. We provide support throughout the year — and foryears after. Clients can be assured that we can be reached should any questions or issues arise. We serve as an extension of our clients' staff, augmenting existing personnel by providing specialized expertise. In support of this, MuniFinancial staff members regularly write articles and conduct presentations for local, state and national organizations. We hold client workshops and conduct onsite training throughout the year to assist clients in keeping abreast of the latest developments, while helping new agency staff understand our services. MuniFinancial focuses on the following client base: �,sa�res ✓ Cities ✓ School Districts ✓ Special Districts • Community Services Districts • Recreation and Park Districts • Water Districts • Vector Control Districts EMuniFinancial Page 11 000345 FINANCIAL CONSULTING SERVICES MuniFinancial offers a variety of financial, economic and strategic planning services to its clients. Agencies have long been faced with meeting the needs of both existing residents, as well as new developments. MuniFinancial has been consistently called upon to assist client staff with their financial and organizational challenges. Our core services are summarized in the box at left. Community Facilities Districts SPEC /AL 0/4977R/CT FORMA TONS Community Facilities & Assessment Districts MuniFinancial has successfully participated as special tax consultant and in the role of assessment engineer in diverse consultant teams for more than 600 districts in 100 -plus municipalities. These projects involve district formations, consolidations, annexations, workouts, refundings, parity bond issues and other special projects. As consultants who not only perform formation services but also district administration, construction acquisition, delinquency management, disclosure services and arbitrage rebate calculations, MuniFinancial is able to bring a long -term perspective to the challenges facing local agency financing. The Mello -Roos Community Facilities Act of 1982 authorizes formation of community facilities districts (CFDs) to finance various public facilities through the levy of special taxes against the area where said services and /or facilities are being provided. Facilities that can be provided under a (CFD) include the purchase, construction, expansion, or rehabilitation of any governmental facilities the city is authorized to construct, own, or operate and even some private buildings or sites where seismic, fire safety, or hazardous waste standards need to be met. The statute can also fund the following maintenance and services: Police and fire protection, ambulance, recreation and library services; and Park parkways, open space operations and maintenance and flood control and storm drain maintenance. A community facilities district may be initiated by a petition or through legislative action. A noticed public hearing is required and an election. The levy of a special tax and /or authorization ZMunFnandal Page 12 000346 to issue bonds for long -term financing requires a favorable two- thirds vote of the registered voters residing within the proposed community facilities district. However, if the district has less than 12 registered voters in its boundaries, a two- thirds favorable vote of the property owners owning property in the district is required. DISTRICT ADMINISTRATION SERVICES in r c ci}ianfl ✓ ` l reparation Of annual Engineer's Report, budget and resolutions ✓ Bill charges directly though county tax roll ✓ Comprehensive reporting ✓ Financial Analysis, modeling and budget forecasting ✓ Toll-free line ✓ Reporting on phone call activity ✓ Reporting on collections and payment status ✓ Calculation of prepayment quotes ✓ Legislative updates MUN /MAGIC The most recent addition to our services is the development of an Internet interface to MuniFinancial's database management program known as MuniMagicTM. MuniMagic maintains parcel data, calculates special taxes, assessments, fees and charges, manages delinquency information and maintains bond related information. Clients can access data and reports online through a menu - driven system providing information at the touch of a button. MuniMagic is the powerhouse used by MuniFinancial's experienced staff in fiscal year 2004 -2005 to generate $505 million in levies and billings on more than 5.0 million parcels. A staff of 31 people is dedicated full -time to calculations, levies, delinquency management, ongoing disclosure, report writing, and property owner inquiries. MuniFinancial's district administration services address the ongoing day -to -day activities associated with the long -term collection of bonded and pay -as- you-go special taxes, assessments, fees, utility rates and standby charges. These types of services demand accurate, timely and knowledgeable treatment of many details. Subsequently, MuniFinancial focuses on quality control and brings the advantage of current technology and knowledge of recent legislation to our clients. COMMUNITY FACIL /TIES O/STR /CTS MuniFinancial provides full - service administration for community facilities districts. The district can recover all costs associated with CFD annual administration, either through the special tax levy or payment by requester for special services. WMuniFinancial Page 13 00034 7 APPENDIX- RESUMES Resumes for the senior professionals MuniFinancial will devote to the City of Moorpark's project follow. ZMuniFinancial Page A -1 000348 6 Years Experience Areas of expertise Project Highlights Education Professional Affiliations EMuniFinancial CHRIS FISHER Chris Fisher is a principal consultant in the Financial Consulting Services Group at MuniFinancial. He is one of MuniFinancial's experts in Community Facilities District (CFD) formation and administration. Mr. Fisher most recently served as Senior Project Manager for the Northern California region in the District Administration Services Group at MuniFinancial. He has specialized expertise in the administration of 1915 Act Assessment Districts, 1972 Act Landscape and Lighting Districts, 1982 Benefit Assessment Districts, and Mello - Roos Community Facilities Districts, including: Administration of Marks -Roos and Mello -Roos Pools, • Delinquency monitoring, and • Preparation of Continuing Disclosure Reports to bondholders. Mr. Fisher oversaw the annual administration of all of the aforementioned district types for cities, counties and special districts throughout Northern California. Before taking over his management responsibilities, Mr. Fisher was an analyst responsible for day -to -day district administration. Prior to joining MuniFinancial, he worked as a budget and financial analyst for an airline and an electronics corporation. Related Experience City of Redwood City: Mr. Fisher oversaw the administration of one 1915 Act Assessment District and two Community Facilities Districts: Redwood Shores and Pacific Shores. Services provided by MuniFinancial related to the Community Facilities Districts include data maintenance with regards to parcel changes and apportionments, tracking development activities and land use changes plus the creation and generation of annual reports. His team also annually calculates special taxes and submits them to the County Auditor- Controller's office. City of Brentwood: Mr. Fisher was the Project Manager responsible for the complete administration of nine 1915 Act Assessment Districts comprised of more than 15,000 parcels in this rapidly growing area. He was also on the team responsible for the formation of four of the newer districts, and the refunding of three of the existing districts. The refundings and administration included two Marks -Roos Pools with Revenue Bonds that were issued in multiple series, with multiple Local Obligations. Final build out of all of the districts will eventually exceed 30,000 parcels, with the continued formation of new districts expected. In addition to standard annual administrative tasks, Mr. Fisher completed and Page A -2 000349 reviewed cash flow certificates to ensure debt service coverage for the bonds and coordinated the tracking of parcel changes and the re- apportionment of assessment liens as development continued in the districts. Five of the districts were initially comprised almost entirely of large undeveloped parcels of land, which have developed into large mixed -use projects. Throughout this process, Mr. Fisher ensured that land use changes and the status of development in the districts were tracked and accurately reported to bondholders in the annual Continuing Disclosure Reports. City of Roseville: The City hired MuniFinancial when its Mello Roos Districts were formed. Since then, several of the 19 Districts have experienced significant development requiring Mr. Fisher and his team to track and update databases and ensure that newly created parcels are taxed correctly. In addition, MuniFinancial is responsible for the maintenance of four Landscaping and Lighting Districts and four 1915 Act Local Improvement Districts. For the Landscaping and Lighting Districts, Mr. Fisher oversaw the entire annual process, including the preparation of budgets, preparation of the Engineer's Reports, preparation of the required annual resolutions, maintenance of the databases for the districts, and the submittal of annual assessments to the County. City of Union City: Mr. Fisher and his team administered several property owner fees and special districts for the City of Union City, including its Citywide Landscaping and Lighting District No. 2, Fire Department Paramedic Program Special Assessment, Recycling Fee, Refuse and Yard Waste Fee, Storm Water Utility Fee, a Community Facilities District, and a 1915 Local Improvement District. For all of these districts, the MuniFinancial team maintained and continually updated comprehensive parcel databases with parcel configuration, property owner and land use information. They assisted in the preparation of annual budgets and engineer's reports, calculated special taxes and assessments, and submitted the parcel data to Alameda County for placement on the annual secured property tax bills. • City of West Sacramento: Mr. Fisher oversaw the administration of seven "service" Community Facilities Districts and a variable rate bond CFD, all of which are used in place of landscaping and lighting districts. He and his team monitor parcel changes and apportionments. Development activities and land use changes are tracked. Reports are generated and disseminated annually. He is also the project manager in charge for the administration of two 1915 Act Assessment Districts, and one Consolidated Reassessment District. He oversees the annual maintenance of the databases for these districts; completion of the annual levy and all required reporting. EMuniFinancial Page A -3 000350 10 Years Experience MARSHALL EYERMAN Having been associated with MuniFinancial since May of 1997, Marshall Eyerman is currently a Principal Consultant in the Financial Consulting Services Group at MuniFinancial. A Areas of Expertise professional with ten years of experience in all facets of municipal finance, he assist team members focus their efforts on preparing specific analysis and reports. Mr. Eyerman works closely with agencies, counties, trustees, property owners, bond counsel and financial advisors to gather the data. He and his team then perform the necessary due diligence and analysis of the documents. Dedicated to his craft, Mr. Eyerman is involved in various organizations, such as the California Society of Municipal Finance Officer, National Association of Bond Lawyers and National Federation of Municipal Analysts and routinely offers educational sessions Education detailing aspects of the analysis process to clients and internal staff. Mr. Eyerman came to MuniFinancial with experience performing financial analysis and providing investment advice as a Licensed Registered Representative. His very first duties at the firm were focused on local improvement districts. He worked within the District Administration Services group. He then worked within the Federal Compliance Group, focusing on the development of continuing disclosure practices, before moving to the Financial Consulting Services Group. Related Experience Development Impact Fees • City of Livermore • City of Dixon • City of Rialto • Town of Yucca Valley Community Facilities Districts • City of Hawthorne • County of Fresno ZMuniFinancial Page A -4 00035 6 Years' Experience Areas of expertise Project Highlights Education ZMuniFinandal MARK RISCO Mark Risco is Division Manager of the District Administration Services Group and is responsible for 30 staff members' efficient administration of special districts. In this capacity, Mr. Risco oversees five project managers and 25 analysts performing all aspects of annual administration, including parcel research, database maintenance, budget analysis, parcel changes related to development, exemption research, lien payoffs, delinquency management, bond calls, and reports. Mr. Risco has worked in public finance for the past five years. Prior to joining MuniFinancial, he worked in commercial real estate at Spieker Properties, Inc., a Real Estate Investment Trust Company. His experience includes, preparing and monitoring budgets and performing cash flow and financial analysis. Related Experience Some of Mr. Risco's clients include: Ventura County Conejo Recreation and Park District City of Fillmore City of Thousand Oaks City of Paso Robles City of Simi Valley City of Irvine City of Anaheim The Metropolitan Water District of Southern California Page A- 5 00032 6 Years' Experience Areas of Expertise Project Highlights Education EmuniFinancial G LADYS M EDI NA Gladys Medina is a Project Manager in the District Administration Services Group at MuniFinancial. Her attention is focused on clients within the Southern California Coastal Region, including the counties of Los Angeles, San Diego, Ventura, Orange, Kern and San Luis Obispo. Ms. Medina's responsibilities include the administration of Assessment Districts, Standby Charge Programs, Community Facilities Districts, Landscaping and Lighting Districts, Business Improvement Districts and other special districts. She monitors the progress of projects, ensuring quality, accuracy and timeliness in completion. She provides technical expertise to clients and analysts as work progresses and attends client meetings and council meetings, as required. Prior to joining MuniFinancial in 1999, she gathered three years of experience in water utility accounting and had a year of production accounting for a well-known trading card company where she worked within its international accounting group. Related Experience Ms. Medina's clients include: Ventura County Conejo Recreation and Park District City of Fillmore City of Thousand Oaks City of Paso Robles City of Simi Valley Los Angeles County Department of Parks & Recreation The Metropolitan Water District of Southern California City of California City City of Lancaster City of Tehachapi Page A- 6 0 0003r a