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BOARD01410
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Last modified
8/16/2009 3:01:27 PM
Creation date
10/4/2006 6:54:41 AM
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Board Meetings
Board Meeting Date
3/16/2004
Description
CF Section - Orchard City Irrigation District
Board Meetings - Doc Type
Memo
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<br />e <br /> <br />Ie <br /> <br />e <br /> <br />Orchard City 'rrigaVan District <br />March 16-17, 2004 <br /> <br />Agenda Item 259 <br /> <br />Financial Analvsis <br />The total estimated cost of the project is $102,457 and the District has requested a Small <br />Project Loan of $92,200 for 30 years. The aCID serves agricultural users and the standard <br />CWCS agricultural loan rate of 2.5% for 30 years or 2.25% for 20-years would apply. <br /> <br />Table 2 is a summary of the financial aspects of the prOject. Annual assessments would <br />increase from $13 up to $14.75 per acre with a CWCS loan payment of $4,846 (including the <br />10% reserve requirement.) This $1.75 assessment increase represents $2.42 per acre-foot, <br />based on average annual diversions of 2,000 acre-feet. <br /> <br />Table 2. Financial Summary <br /> <br />Proiect Cost $102,457 <br />Loan Amount $92,200 <br />CWCS Loan Pavment Amount, includina 10% loan reserve $4,846 <br />Number of Shareholders ("acre holders") 403 <br />Number of acres 2,730 <br />Current Assessment per Acre $13 <br />Future Assessment per Acre $14.75 <br />Annual Loan Cost per acre-foot $2.42 <br />. (Average annual diversions: 2,000 acre-feet) <br /> <br />Credit worthiness: aCID has no debt. Table 3 shows the Financial Ratios and indicates, with <br />the exception of Cash Reserves, average ability to repay with the project in place. <br /> <br />Table 3. Financial Ratios <br /> <br />Financial Ratio Without With <br /> the Droiect The Droiect <br />Operating Ratio (revenue/expense) 100% 101% <br />weak: less than 100% (average) (average) <br />average: 100% - 120% <br />strong: greater than 120% <br />Debt Service Coverage Ratio No debt 107% <br />(revenues-expenses)/debt service (strong) (average) <br />weak: less than 100% <br />average: 100% - 125% <br />strong: greater than 125% <br />Cash Reserves to Current Expense 39% 22% <br />weak: less than 50% (weak) (weak) <br />average: 50% - 100% <br />strong: greater than 100% <br />Annual Cost per Ac-Ft diverted (2,000 ac-ft) $17.75 $19.98 <br />weak: greater than $20 (average) (average) <br />average: $10 - $20 <br />strona: less than $10 <br /> <br />As security for the loan the aCID will pledge assessment revenues backed by assessment <br />covenant. These assessment revenues are collected through the county tax process. This <br />security is in compliance with CWCS Loan Policy #5 (Collateral). <br /> <br />3 <br />
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