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1989-15 Authorizing Refunding of the 1980-B General Obligation School Bond Issue.ATTEST: orou !Resolution No. 89 -15 -R Pane 1 of 1 By: Recommended by: Introduced: Adopted: Mayor Selby Finance Officer 3/02/89 3/02!89 KODIAK ISLAND BOROUGH RESOLUTION NO. 89 -15 -R A RESOLUTION OF THE KODIAK ISLAND BOROUGH ASSEMBLY AUTHORIZING THE REFUNDING OF THE 1980 GENERAL OBLIGATION SCHOOL BOND ISSUE WHEREAS, the Kodiak Island Borough did issue a general obligation school bond issue on August 1, 1980, through the Alaska Bond Bank in the amount of $ and WHEREAS, such bonds carry an interest rate of 7.30% to 9.00% for each semi - annual repayment through the year 2000 and such debt service is currently reimbursed by the Alaska Department of Education at a rate of 90% with a two year lag, and WHEREAS, staff and the underwriter have shown that through restructuring this debt the following improvements to the Borough financial position will occur: 1 . The bond rating will be increased from Baa -1 to Aaa. 2. Savings for the Kodiak Island Borough can be realized from swapping a 90% state reimbursement with a two year lag to an 80% current reimbursement. 3. Debt service reimbursement from the state can be accelerated by two years thus keeping current throughout the payoff period and be repaid a full two years sooner. 4 . As a result of this debt restructure, the Kodiak Island Borough can realize an actual savings in excess of $ NOW, THEREFORE, BE IT RESOLVED that staff is hereby author- 'ized and directed to consummate this general obligation bond refunding at such time as it is determined to be the most favorable market opportunity for ;!the Borough. PASSED AND APPROVED THIS 2nd DAY OF MARCH, 1989. KODIAK ISLAND BOROUGH ugh ayor id ing • Icer